Agenda

CITY OF NASHUA, NEW HAMPSHIRE
OTHER POST-EMPLOYMENT BENEFITS (OPEB)
REQUIRED SUPPLEMENTARY INFORMATION

SCHEDULES OF CHANGES IN THE TOTAL OPEB LIABILITY

Total OPEB Liability
Service cost
Interest
Differences between expected and actual experience
Changes of assumptions
Benefit payments

Net change in total OPEB liability
Total OPEB liability - beginning,
Total OPEB liability - ending

(Unaudited)

City of Nashua OPEB Plan*

202) 2020 2019 2018

$ 3.169049 $$ 2.730.983 $ 2412885 $$ 2.526279

CITY OF NASHUA, NEW HAMPSHIRE
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULES OF PROPORTIONATE SHARE AND CONTRIBUTIONS
OF THE TOTAL OPEB LIABILITY

(Unaudited)

Schedule of Proportionate Share
New Hampshre Retirement System Medical Subsidy

Proportion Proportionate

CITY OF NASHUA, NEW HAMPSHIRE
BOARD OF PUBLIC WORKS' RETIREMENT SYSTEM
REQUIRED SUPPLEMENTARY INFORMATION

SCHEDULES OF NET PENSION LIABILITY. CONTRIBUTIONS, AND INVESTMENT RETURNS

Schedule of Net Pension Liability

Total pension lability
Plan fiduciary net position

Net pension lability

Plan fiducary net posinon as a percentage
of the total pension lability

Covered payroll

Parte paling employer net pension liability (asset)

as a percentage of covered payroll

Schedule of Contributions

CITY OF NASHUA, NEW HAMPSHIRE
BOARD OF PUBLIC WORKS' RETIREMENT SYSTEM
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY

(Unaudited)
2021 2020 O19 2018 2017 2016 2015 O14

Total Pension Liability

Service cost $ 1,194,402 $ 0,159613 8 1.159.714 $1,125,936 8 1102418 § 1,070,306 F 833,083 $ 801,04)

Interest 3,546,569 3.438385 3,413,621 3,302,509 3,317,923 3,201,701 3,165,454 3,056,600

Differences between expected and actual expenence (933,080) = (794,224) = (262,266) . 84,012 -

CITY OF NASHUA, NEW HAMPS HIRE
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF PENSION CONTRIBUTIONS

(Unaudited)

New Hampshire Retirement System

Contributions in
Relation to the

Contractually

Contractually

Contribution

Contributions as

Fiscal Required Required Deficiency Covered a Percentage of

CITY OF NASHUA, NEW HAMPSHIRE

REQUIRED SLIPPLEMENTARY INFORMA TION
SCHEDULE OF PROPORTIONATE SHARE

OF THE NET PENSION LIABILITY

(Unaudited}

New Hampshire Retirement System

Fiscal
Year

June 30, 202)
June 30, 2020
June 30, 2019
June 30, 2018
June 30, 2017
June 30, 2016
June 30, 2015

Meas urement
Date

June 30, 2020
June 30, 2019
June 30, 2018
June 30, 2017
June 30. 2016
June 30, 2015
June 30, 2014

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Required Supplementary Information

NASHUA AIRPORT AUTHORITY
NOTES TO FINANCIAL STATEMENTS (CONTINUED)

For the Year Ended June 30, 2021
NOTE 8—CONTINGENCIES
Litigation

There may be various claims and suits pending against the Authority, which arise in the normal course of
the Authority’s activities. In the opinion of Authority management, any potential claims against the
Authority, which are not covered by insurance, are immaterial and would not affect the financial position
of the Authority.

Federal Grants

NASHUA AIRPORT AUTHORITY
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
For the Year Ended June 30, 2021