2023 Annual Comprehensive Financial Report

CITY OF SHAKOPEE

SCHEDULE OF CHANGES IN NET PENSION LIABILITY AND RELATED RATIOS - FIRE RELIEF ASSOCIATION (CONTINUED)

2019

2020

2021

2022

2018

$

162,011 163,476

$

109,548 15,993 62,996 179,367 172,427

$

203,584 188,408

$

24,098 21,950 164,861 212,308 226,558

$

- - - - - - -

- -

- -

96,150

230,007

(258,740) 162,897

(43,024) 578,975

(240,611) 409,164

540,331

$

3,244,088

$

3,784,419

$

4,363,394

$

4,772,558

$

3,081,191

$

3,244,088

$

3,784,419

$

4,363,394

$

4,772,558

$

4,772,558

$

269,203

$

287,106

$

307,082

$

350,310

$

- - - - - - -

-

-

-

-

710,614

459,053

590,538

(840,784)

#

(258,740) (17,491)

-

(43,024) (18,635)

(240,611) (18,422)

(16,808)

1,964

-

-

-

705,550

729,351

835,961

(749,507)

4,512,945

5,218,495

5,947,846

6,783,807

6,034,300

$

5,218,495

$

5,947,846

$

6,783,807

$

6,034,300

$

6,034,300

$

1,974,407

$

2,163,427

$

2,420,413

$

1,261,742

$

-

160.9%

157.2%

155.5%

126.4%

126.4%

n/a n/a

n/a n/a

n/a n/a

n/a n/a

n/a n/a

121