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SCHEDULE OF THE DISTRICT’S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY - HEALTH INSURANCE SUBSIDY (HIS) DEFINED BENEFIT PENSION PLAN
2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
1.1201% | 1.1172% | 1.1241% | 1.1632% | 1.1556% | 1.1336% | 1.1613% |
$ 136,758,234 | $ 124,998,326 | $ 118,975,685 | $ 124,379,961 | $ 134,683,455 | $ 115,611,582 | $ 108,582,475 |
389,289,307 | 374,216,416 | 367,437,906 | 371,320,922 | 357,548,640 | 343,998,370 | 346,174,340 |
35.13% | 33.40% | 32.38% | 33.50% | 37.67% | 33.61% | 31.37% |
3.00% | 2.63% | 2.15% | 1.64% | 0.97% | 0.50% | 0.99% |
June 30, 2020 | June 30, 2019 | June 30, 2018 | June 30, 2017 | June 30, 2016 | June 30, 2015 | June 30, 2014 |
District's proportion of the net pension liability
District's proportionate share of the net pension liability District's covered payroll
District's proportionate share of the net pension liability
as a percentage of its covered-employee payroll
Plan fiduciary net position as a percentage of the total pension liability
Plan Sponsor Measurement Date
Notes to Schedule:
The District implemented GASB Statement No. 68 for the fiscal year ended June 30, 2015, including a restatement as of June 30, 2014. Information for prior years is not available.
Changes of Assumptions: The municipal rate used to determine total pension liability was decreased from
3.50 percent to 2.21 percent.