California
Pension Tracker

Joe Nation, Ph.D.

Project Director
Stanford Institute for
Economic Policy Research

The Bottom 25% (Lowest quartile) indicates relatively lower unfunded liabilities. The Top 25% (Highest quartile) indicates relatively higher unfunded liabilities. Metrics reflect the Fiscal Year selected. Agencies reported as NA or agencies for which we do not have geographic locations are excluded from calculations. See Glossary for additional information.

Data reflect Fiscal Year (FY) 2015, the most recent available.

City of San Francisco, All CalPERS Plans

PDF Excel Excel
Year:
Detailed Table

Assets, Liabilities and Unfunded Liabilities

Variable
POB Liability NA
Market Liability NA
Actuarial Liability NA
Value of Assets NA
Market Pension Debt NA
Actuarial Pension Debt NA
Discount Rate for Market Liability NA
  • Variable

    POB Liability

    • NA


  • Variable

    Market Liability

    • NA


  • Variable

    Actuarial Liability

    • NA


  • Variable

    Value of Assets

    • NA


  • Variable

    Market Pension Debt

    • NA


  • Variable

    Actuarial Pension Debt

    • NA


  • Variable

    Discount Rate for Market Liability

    • NA


*Recommended not to combine dollar and other categories.

Funded Ratios

Variable
Market Funded Ratio NA
Actuarial Funded Ratio NA
  • Variable

    Market Funded Ratio

    • NA


  • Variable

    Actuarial Funded Ratio

    • NA


*Recommended not to combine dollar and other categories.

Contributions

Variable
Employer Total Contribution (%) NA
Employer Normal Cost Contribution (%) NA
Employer Other Contribution (%) NA
Employer Total Pension Contribution ($) NA
Employer Normal Cost Contribution ($) NA
Employer Other Contribution ($) NA
Employee Contribution (%) NA
Employee Contribution ($) NA
Payroll NA
  • Variable

    Employer Total Contribution (%)

    • NA


  • Variable

    Employer Normal Cost Contribution (%)

    • NA


  • Variable

    Employer Other Contribution (%)

    • NA


  • Variable

    Employer Total Pension Contribution ($)

    • NA


  • Variable

    Employer Normal Cost Contribution ($)

    • NA


  • Variable

    Employer Other Contribution ($)

    • NA


  • Variable

    Employee Contribution (%)

    • NA


  • Variable

    Employee Contribution ($)

    • NA


  • Variable

    Payroll

    • NA


*Recommended not to combine dollar and other categories.

Benefit Levels

Variable  
Benefit Formula NA  
Final Compensation Period NA  
COLA (%) NA  
Sick Leave Credit NA  
  • Variable

    Benefit Formula

    • NA


  • Variable

    Final Compensation Period

    • NA


  • Variable

    COLA (%)

    • NA


  • Variable

    Sick Leave Credit

    • NA


Employee and Retiree Demographics

Variable
Active Members NA
Retired Members NA
Retired/Active Ratio NA
Average Annual Pay, Active Members NA
Average Annual Benefits, Retired Members and Beneficiaries NA
Average Attained Age, Retired Members and Beneficiaries NA
  • Variable

    Active Members

    • NA


  • Variable

    Retired Members

    • NA


  • Variable

    Retired/Active Ratio

    • NA


  • Variable

    Average Annual Pay, Active Members

    • NA


  • Variable

    Average Annual Benefits, Retired Members and Beneficiaries

    • NA


  • Variable

    Average Attained Age, Retired Members and Beneficiaries

    • NA


*Recommended not to combine dollar and other categories.

Agency Expenditure & Revenue

Variable
Total Expenditures
Operating Expenditures
Total Revenues
Tax Revenues
  • Variable

    Total Expenditures

    • NA


  • Variable

    Operating Expenditures

    • NA


  • Variable

    Total Revenues

    • NA


  • Variable

    Tax Revenues

    • NA


*Recommended not to combine dollar and other categories.

Agency Demographics

Variable
Population
Households
  • Variable

    Population

    • NA


  • Variable

    Households

    • NA


*Recommended not to combine dollar and other categories.

Unfunded Liability Metrics

Variable
Market Pension Debt/Household NA
Market Pension Debt/Capita NA
Market Pension Debt/Total Expenditures NA
Market Pension Debt/Operating Expenditures NA
Market Pension Debt/Payroll NA
Market Pension Debt/Employer Total Pension Contributions NA
Market Pension Debt/Total Revenues NA
Market Pension Debt/Tax Revenues NA
Actuarial Pension Debt/Household NA
Actuarial Pension Debt/Capita NA
Actuarial Pension Debt/Total Expenditures NA
Actuarial Pension Debt/Operating Expenditures NA
Actuarial Pension Debt/Payroll NA
Actuarial Pension Debt/Employer Total Pension Contribution NA
Actuarial Pension Debt/Total Revenues NA
Actuarial Pension Debt/Tax Revenues NA
Employer Total Pension Contribution
Employer Total Pension Contribution ($)/Total Expenditures NA
Employer Total Pension Contribution ($)/Operating Expenditures NA
Employer Total Pension Contribution ($)/Total Revenues NA
Employer Total Pension Contribution ($)/Tax Revenues NA
  • Variable

    Market Pension Debt/Household

    • NA


  • Variable

    Market Pension Debt/Capita

    • NA


  • Variable

    Market Pension Debt/Total Expenditures

    • NA


  • Variable

    Market Pension Debt/Operating Expenditures

    • NA


  • Variable

    Market Pension Debt/Payroll

    • NA


  • Variable

    Market Pension Debt/Employer Total Pension Contributions

    • NA


  • Variable

    Market Pension Debt/Total Revenues

    • NA


  • Variable

    Market Pension Debt/Tax Revenues

    • NA


  • Variable

    Actuarial Pension Debt/Household

    • NA


  • Variable

    Actuarial Pension Debt/Capita

    • NA


  • Variable

    Actuarial Pension Debt/Total Expenditures

    • NA


  • Variable

    Actuarial Pension Debt/Operating Expenditures

    • NA


  • Variable

    Actuarial Pension Debt/Payroll

    • NA


  • Variable

    Actuarial Pension Debt/Employer Total Pension Contribution

    • NA


  • Variable

    Actuarial Pension Debt/Total Revenues

    • NA


  • Variable

    Actuarial Pension Debt/Tax Revenues

    • NA


  • Variable

    Employer Total Pension Contribution ($)/Total Expenditures

    • NA


  • Variable

    Employer Total Pension Contribution ($)/Operating Expenditures

    • NA


  • Variable

    Employer Total Pension Contribution ($)/Total Revenues

    • NA


  • Variable

    Employer Total Pension Contribution ($)/Tax Revenues

    • NA


*Recommended not to combine dollar and other categories.

Pension Tracker

Stanford Institute for Economic Policy Research
366 Galvez Street
Stanford, CA  94305-6050
admin@pensiontracker.org