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.

County of Sierra, All Independent Plans

PDF Excel Excel
Year:
Detailed Table

Assets, Liabilities and Unfunded Liabilities

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

    POB Liability


    • NA

    • Independent Plans

      NA


  • Variable

    Market Liability


    • NA

    • Independent Plans

      NA


  • Variable

    Actuarial Liability


    • NA

    • Independent Plans

      NA


  • Variable

    Value of Assets


    • NA

    • Independent Plans

      NA


  • Variable

    Market Pension Debt


    • NA

    • Independent Plans

      NA


  • Variable

    Actuarial Pension Debt


    • NA

    • Independent Plans

      NA


  • Variable

    Discount Rate for Market Liability


    • NA

    • Independent Plans

      NA


*Recommended not to combine dollar and other categories.

Funded Ratios

Variable Independent Plans
Market Funded Ratio NA NA
Actuarial Funded Ratio NA NA
  • Variable

    Market Funded Ratio


    • NA

    • Independent Plans

      NA


  • Variable

    Actuarial Funded Ratio


    • NA

    • Independent Plans

      NA


*Recommended not to combine dollar and other categories.

Contributions

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

    Employer Total Contribution (%)


    • NA

    • Independent Plans

      NA


  • Variable

    Employer Normal Cost Contribution (%)


    • NA

    • Independent Plans

      NA


  • Variable

    Employer Other Contribution (%)


    • NA

    • Independent Plans

      NA


  • Variable

    Employer Total Pension Contribution ($)


    • NA

    • Independent Plans

      NA


  • Variable

    Employer Normal Cost Contribution ($)


    • NA

    • Independent Plans

      NA


  • Variable

    Employer Other Contribution ($)


    • NA

    • Independent Plans

      NA


  • Variable

    Employee Contribution (%)


    • NA

    • Independent Plans

      NA


  • Variable

    Employee Contribution ($)


    • NA

    • Independent Plans

      NA


  • Variable

    Payroll


    • NA

    • Independent Plans

      NA


*Recommended not to combine dollar and other categories.

Benefit Levels

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

    Benefit Formula


    • NA

    • Independent Plans

      NA


  • Variable

    Final Compensation Period


    • NA

    • Independent Plans

      NA


  • Variable

    COLA (%)


    • NA

    • Independent Plans

      NA


  • Variable

    Sick Leave Credit


    • NA

    • Independent Plans

      NA


Employee and Retiree Demographics

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

    Active Members


    • NA

    • Independent Plans

      NA


  • Variable

    Retired Members


    • NA

    • Independent Plans

      NA


  • Variable

    Retired/Active Ratio


    • NA

    • Independent Plans

      NA


  • Variable

    Average Annual Pay, Active Members


    • NA

    • Independent Plans

      NA


  • Variable

    Average Annual Benefits, Retired Members and Beneficiaries


    • NA

    • Independent Plans

      NA


  • Variable

    Average Attained Age, Retired Members and Beneficiaries


    • NA

    • Independent Plans

      NA


*Recommended not to combine dollar and other categories.

Agency Expenditure & Revenue

Variable Independent Plans
Total Expenditures NA NA
Operating Expenditures NA NA
Total Revenues NA NA
Tax Revenues NA NA
  • Variable

    Total Expenditures


    • NA

    • Independent Plans

      NA


  • Variable

    Operating Expenditures


    • NA

    • Independent Plans

      NA


  • Variable

    Total Revenues


    • NA

    • Independent Plans

      NA


  • Variable

    Tax Revenues


    • NA

    • Independent Plans

      NA


*Recommended not to combine dollar and other categories.

Agency Demographics

Variable Independent Plans
Population NA NA
Households NA NA
  • Variable

    Population


    • NA

    • Independent Plans

      NA


  • Variable

    Households


    • NA

    • Independent Plans

      NA


*Recommended not to combine dollar and other categories.

Unfunded Liability Metrics

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

    Market Pension Debt/Household


    • NA

    • Independent Plans

      NA


  • Variable

    Market Pension Debt/Capita


    • NA

    • Independent Plans

      NA


  • Variable

    Market Pension Debt/Total Expenditures


    • NA

    • Independent Plans

      NA


  • Variable

    Market Pension Debt/Operating Expenditures


    • NA

    • Independent Plans

      NA


  • Variable

    Market Pension Debt/Payroll


    • NA

    • Independent Plans

      NA


  • Variable

    Market Pension Debt/Employer Total Pension Contributions


    • NA

    • Independent Plans

      NA


  • Variable

    Market Pension Debt/Total Revenues


    • NA

    • Independent Plans

      NA


  • Variable

    Market Pension Debt/Tax Revenues


    • NA

    • Independent Plans

      NA


  • Variable

    Actuarial Pension Debt/Household


    • NA

    • Independent Plans

      NA


  • Variable

    Actuarial Pension Debt/Capita


    • NA

    • Independent Plans

      NA


  • Variable

    Actuarial Pension Debt/Total Expenditures


    • NA

    • Independent Plans

      NA


  • Variable

    Actuarial Pension Debt/Operating Expenditures


    • NA

    • Independent Plans

      NA


  • Variable

    Actuarial Pension Debt/Payroll


    • NA

    • Independent Plans

      NA


  • Variable

    Actuarial Pension Debt/Employer Total Pension Contribution


    • NA

    • Independent Plans

      NA


  • Variable

    Actuarial Pension Debt/Total Revenues


    • NA

    • Independent Plans

      NA


  • Variable

    Actuarial Pension Debt/Tax Revenues


    • NA

    • Independent Plans

      NA


  • Variable

    Employer Total Pension Contribution ($)/Total Expenditures


    • NA

    • Independent Plans

      NA


  • Variable

    Employer Total Pension Contribution ($)/Operating Expenditures


    • NA

    • Independent Plans

      NA


  • Variable

    Employer Total Pension Contribution ($)/Total Revenues


    • NA

    • Independent Plans

      NA


  • Variable

    Employer Total Pension Contribution ($)/Tax Revenues


    • NA

    • Independent Plans

      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