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PENINSULA AIRPORT COMMISSION
SCHEDULE OF CHANGES IN TOTAL HEALTHCARE OPEB LIABILITY AND RELATED RATIOS (UNAUDITED)
JUNE 30, 2025
45
2024
2023
2022
2021
2020
2019
2018
Schedule of Changes in the Commission's OPEB Liability and
Related Ratios:
Total OPEB Liability:
Service cost
185,411
$
164,670
$
173,862
$
226,766
$
341,320
$
305,601
$
333,652
$
Interest
157,104
134,701
90,710
90,681
214,771
208,945
229,887
Differences between expected and actual experience
(914,863)
(12,888)
132,390
-
(1,045,450)
-
(795,584)
Changes of assumptions
(217,039)
257,934
(710,016)
(90,318)
(1,343,817)
302,125
(640,341)
Benefit payments, including refunds of employee
contributions
(59,364)
(72,649)
(71,935)
(83,775)
(86,714)
(142,981)
(101,287)
Net Change in Total OPEB Liability
(848,751)
471,768
(384,989)
143,354
(1,919,890)
673,690
(973,673)
Total OPEB liability – beginning
4,148,227
3,676,459
4,061,448
3,918,094
5,837,984
5,164,294
6,137,967
Total OPEB liability – ending (a)-(b)
3,299,476
$
4,148,227
$
3,676,459
$
4,061,448
$
3,918,094
$
5,837,984
$
5,164,294
$
OPEB liabilities are reported using the measurement date, which is one year prior to the reporting date.
See accompanying notes and Report of Independent Auditor
This schedule is intended to show information for 10 years. Since fiscal year 2018 (plan year 2017) is the first year for this presentation, no earlier data is available. Additional years will be included as they become available.
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