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.

Pension Debt
California Public Employee Pension Systems 
View Local Pension Data
Key Metrics: Top 10 Lists
  • (includes CalPERS and independent systems only)
    Metric (highest to lowest)
  • Fiscal Year

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Rank* Market Pension Debt/Household
1   City of Irwindale $174,034
2   County of Alpine $76,989
3   City of Santa Fe Springs $60,702
4   City of San Francisco $55,802
5   City of El Segundo $52,888
6   City of Beverly Hills $50,099
7   County of Sierra $41,729
8   City of Palo Alto $39,217
9   City of Culver City $35,796
10   City of Brisbane $32,502
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        View agency rankings for all metrics

        *Excludes agencies with populations of less than 500 in the Fiscal Year selected.
View entire list

View agency rankings for all metrics

*Excludes agencies with populations of less than 500 in the Fiscal Year selected.

County of Sierra

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Summary Table, FY 2015
Category CalPERS Plans All Plans All Plans, Including POB   
POB Liability $3,567,000 $3,567,000 $3,567,000
Market Liability $111,320,581 $111,320,581 $114,887,581
Value of Assets $51,523,639 $51,523,639 $51,523,639
Market Pension Debt $59,796,942 $59,796,942 $63,363,942
Discount Rate for Market Liability 3.250% 3.250% 3.250%
Market Funded Ratio 46.3% 46.3% 44.8%
Actuarial Liability $67,183,643 $67,183,643 $70,750,643
Actuarial Pension Debt $15,660,004 $15,660,004 $19,227,004
Actuarial Funded Ratio 76.7% 76.7% 72.8%
Market Pension Debt/Household $41,729 $41,729 $44,218
Market Pension Debt/Capita $20,154 $20,154 $21,356
Actuarial Pension Debt/Household $10,928 $10,928 $13,417
Actuarial Pension Debt/Capita $5,278 $5,278 $6,480
  • Category

    Market Liability

  • CalPERS Plans

    $111,320,581

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  • Independent Plans

    NA

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  • All Plans

    $111,320,581

  • All Plans, Including POB

    $114,887,581

  • Category

    Value of Assets

  • CalPERS Plans

    $51,523,639

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  • Independent Plans

    NA

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  • All Plans

    $51,523,639

  • All Plans, Including POB

    $51,523,639

  • Category

    Market Pension Debt

  • CalPERS Plans

    $59,796,942

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  • Independent Plans

    NA

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  • All Plans

    $59,796,942

  • All Plans, Including POB

    $63,363,942

  • Category

    Discount Rate for Market Liability

  • CalPERS Plans

    3.250%

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  • Independent Plans

    NA

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  • All Plans

    3.250%

  • All Plans, Including POB

    3.250%

  • Category

    Market Funded Ratio

  • CalPERS Plans

    46.3%

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  • Independent Plans

    NA

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  • All Plans

    46.3%

  • All Plans, Including POB

    44.8%

  • Category

    Actuarial Liability

  • CalPERS Plans

    $67,183,643

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  • Independent Plans

    NA

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  • All Plans

    $67,183,643

  • All Plans, Including POB

    $70,750,643

  • Category

    Actuarial Pension Debt

  • CalPERS Plans

    $15,660,004

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  • Independent Plans

    NA

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  • All Plans

    $15,660,004

  • All Plans, Including POB

    $19,227,004

  • Category

    Actuarial Funded Ratio

  • CalPERS Plans

    76.7%

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  • Independent Plans

    NA

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  • All Plans

    76.7%

  • All Plans, Including POB

    72.8%

  • Category

    Market Pension Debt/Household

  • CalPERS Plans

    $41,729

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  • Independent Plans

    NA

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  • All Plans

    $41,729

  • All Plans, Including POB

    $44,218

  • Category

    Market Pension Debt/Capita

  • CalPERS Plans

    $20,154

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  • Independent Plans

    NA

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  • All Plans

    $20,154

  • All Plans, Including POB

    $21,356

  • Category

    Actuarial Pension Debt/Household

  • CalPERS Plans

    $10,928

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  • Independent Plans

    NA

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  • All Plans

    $10,928

  • All Plans, Including POB

    $13,417

  • Category

    Actuarial Pension Debt/Capita

  • CalPERS Plans

    $5,278

    Know more
  • Independent Plans

    NA

    Know more
  • All Plans

    $5,278

  • All Plans, Including POB

    $6,480

*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