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Home My WebLink About2018 CAFR Citizens of Stephenville City Council City Boards and City SecretaryCity AttorneyMunicipal Judge AdministratorCommissions Deputy City Administrator Police Finance Planning and Community Human Fire Department Tourism Public WorksIT Department Department BuildingServicesResources Criminal Code Water Fire Suppression Accounting ParksGIS Investigations Complianceproduction Water Fire PreventionPatrol Utility Billing InspectionsCemeteries Distribution Emergency Customer Communications Purchasing PlanningLibrary Services Service Wastewater Records Budget Airport Collection Wastewater Animal Control Audit Recreation Treatment Investment and Storm water Insurance Drainage Landfill Streets CityofStephenville,Texas SCHEDULEOFCHANGESINNETPENSIONLIABILITYANDRELATEDRATIOS PENSIONS(OPEB)LIABILITYANDRELATEDRATIOS TEXASMUNICIPALRETIREMENTSYSTEM SUPPLEMENTALDEATHBENEFITSPLAN YearsEnded: 1 12/31/2017 TotalOPEBliability 16,268 Servicecost$ 15,405 Interest Changesinbenefitterms Differencesbetweenexpectedandactualexperience 35,257 Changesofassumptions Benefitpayments,includingrefundsofparticipantcontributions(4,068) NetchangeintotalOPEBliability 62,862 TotalOPEBliabilitybeginning 401,442 2 TotalOPEBliabilityending(a)$464,304 Coveredpayroll$8,133,762 CitystotalOPEBliabilityasapercentageofcoveredpayroll 5.71% Notestoschedule: 1 Thisscheduleispresentedtoillustratetherequirementtoshowinformationfortenyears.However, untilafulltenyeartrendiscompiled,onlyavailableinformationisshown. 2 Noassetsareaccumulatedinatrustthatmeetsthecriteriainparagraph4ofGASBstatementNo.75 topayrelatedbenefits. 88 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 CityofStephenville,Texas PRINCIPALPROPERTYTAXPAYERS CurrentandNineYearsAgo(Unaudited) TaxYear2017TaxYear2009 PercentagePercentage ofTotalCityofTotalCity TaxableTaxableTaxableTaxable AssessedAssessedAssessedAssessed TaxpayerValueValueValueValue FMCCompany65,934,085$5.46%$32,311,33713.95% StephenvilleCampusCrest24,028,8201.99%% MustangRanch20,406,4201.69%% FMCTechnologies14,937,8801.24%% DBBosqueLLC14,208,9401.18%% OncorElectricDelivery11,318,8400.94%% TejasTubularInc.10,324,7630.86%% MIMGLXIOakTreeSubLLC9,825,5600.81%% NJHInvestmentCorp9,629,8100.80%% WalMartStores,Inc.#18,245,4700.68%7,926,54060.97% SaintGobainAbrasives#1%12,599,04121.54% RaylocGenaut%9,453,94931.16% BosqueRiverAssociates%9,349,20041.14% TXUElectricDelivery%8,519,59051.04% SaintGobainAbrasives#2%7,047,61070.86% UnitedTelephoneCompany %6,850,95080.84% (CenturyLink) WilmingtonTrust(WalMart#2)%6,307,74090.77% StamLTD%5,536,000100.68% Subtotal188,860,588$15.65%$105,901,95712.95% 1,017,743,77084.35%712,444,13487.05% RemainingRoll $1,206,604,358100.00%$818,346,091100.00% Total Source:ErathCountyAppraisalDistrictStatePropertyTaxBoardReport 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137