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.

City of San Francisco

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Summary Table, FY 2015
Category CalPERS Plans All Plans All Plans, Including POB   
POB Liability NA NA NA
Market Liability NA $40,405,051,636 $40,405,051,636
Value of Assets NA $20,428,100,000 $20,428,100,000
Market Pension Debt NA $19,976,951,636 $19,976,951,636
Discount Rate for Market Liability NA 3.250% 3.250%
Market Funded Ratio NA 50.6% 50.6%
Actuarial Liability NA $22,970,900,000 $22,970,900,000
Actuarial Pension Debt NA $2,542,800,000 $2,542,800,000
Actuarial Funded Ratio NA 88.9% 88.9%
Market Pension Debt/Household NA $55,802 $55,802
Market Pension Debt/Capita NA $23,100 $23,100
Actuarial Pension Debt/Household NA $7,103 $7,103
Actuarial Pension Debt/Capita NA $2,940 $2,940
  • Category

    Market Liability

  • CalPERS Plans

    NA

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  • Independent Plans

    $40,405,051,636

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  • All Plans

    $40,405,051,636

  • All Plans, Including POB

    $40,405,051,636

  • Category

    Value of Assets

  • CalPERS Plans

    NA

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  • Independent Plans

    $20,428,100,000

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  • All Plans

    $20,428,100,000

  • All Plans, Including POB

    $20,428,100,000

  • Category

    Market Pension Debt

  • CalPERS Plans

    NA

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  • Independent Plans

    $19,976,951,636

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  • All Plans

    $19,976,951,636

  • All Plans, Including POB

    $19,976,951,636

  • Category

    Discount Rate for Market Liability

  • CalPERS Plans

    NA

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  • Independent Plans

    3.250%

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  • All Plans

    3.250%

  • All Plans, Including POB

    3.250%

  • Category

    Market Funded Ratio

  • CalPERS Plans

    NA

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  • Independent Plans

    50.6%

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  • All Plans

    50.6%

  • All Plans, Including POB

    50.6%

  • Category

    Actuarial Liability

  • CalPERS Plans

    NA

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  • Independent Plans

    $22,970,900,000

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  • All Plans

    $22,970,900,000

  • All Plans, Including POB

    $22,970,900,000

  • Category

    Actuarial Pension Debt

  • CalPERS Plans

    NA

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  • Independent Plans

    $2,542,800,000

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  • All Plans

    $2,542,800,000

  • All Plans, Including POB

    $2,542,800,000

  • Category

    Actuarial Funded Ratio

  • CalPERS Plans

    NA

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  • Independent Plans

    88.9%

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  • All Plans

    88.9%

  • All Plans, Including POB

    88.9%

  • Category

    Market Pension Debt/Household

  • CalPERS Plans

    NA

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  • Independent Plans

    $55,802

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  • All Plans

    $55,802

  • All Plans, Including POB

    $55,802

  • Category

    Market Pension Debt/Capita

  • CalPERS Plans

    NA

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  • Independent Plans

    $23,100

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  • All Plans

    $23,100

  • All Plans, Including POB

    $23,100

  • Category

    Actuarial Pension Debt/Household

  • CalPERS Plans

    NA

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  • Independent Plans

    $7,103

    Know more
  • All Plans

    $7,103

  • All Plans, Including POB

    $7,103

  • Category

    Actuarial Pension Debt/Capita

  • CalPERS Plans

    NA

    Know more
  • Independent Plans

    $2,940

    Know more
  • All Plans

    $2,940

  • All Plans, Including POB

    $2,940

NA = Not Available. See Detail by Year for available data.
*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