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plan_name
stringlengths
9
29
state
stringlengths
2
2
fiscal_year
int64
2.03k
2.03k
funded_ratio_actuarial
float64
0.47
0.85
assumed_return
float64
0.06
0.07
actuarial_liabilities
float64
53.9B
650B
unfunded_liability
float64
17.7B
187B
required_contribution
float64
900M
11.4B
⌀
pct_required_paid
float64
0.62
2.17
⌀
contribution_shortfall
float64
0
3.89B
⌀
market_assets
float64
25.2B
563B
investment_consultant
stringclasses
6 values
California PERF
CA
2,025
0.71313
0.068
650,446,656,000
186,594,848,000
null
null
null
562,975,808,000
Wilshire
California Teachers
CA
2,025
0.76697
0.07
433,913,984,000
88,668,992,000
11,396,000,000
1.14207
0
370,180,192,000
Meketa
Illinois Teachers
IL
2,025
0.47795
0.07
159,123,552,000
83,069,904,000
10,216,460,000
0.61923
3,890,121,474.200001
77,263,328,000
RVK
Texas Teachers
TX
2,025
0.77506
0.07
288,536,032,000
64,902,480,000
5,803,168,500
1.00782
0
226,328,304,000
null
Florida RS
FL
2,025
0.82247
0.067
243,620,464,000
43,250,528,000
5,917,107,000
1.00906
0
212,585,328,000
Aon Hewitt
Pennsylvania School Employees
PA
2,025
0.66639
0.07
122,228,632,000
40,776,816,000
5,436,968,000
1
0
82,631,208,000
null
New Jersey Teachers
NJ
2,025
0.48589
0.07
76,519,768,000
39,339,380,000
4,181,818,300
1.02409
0
33,850,644,000
null
New Jersey PERS
NJ
2,025
0.57143
0.07
72,594,648,000
31,111,648,000
3,254,461,300
1.02998
0
41,002,952,000
null
Illinois SERS
IL
2,025
0.46924
0.0675
58,352,280,000
30,971,268,000
3,723,608,500
0.81102
703,687,534.33
27,638,458,000
Meketa
Georgia Teachers
GA
2,025
0.77857
0.069
137,943,744,000
29,508,504,000
3,471,216,000
1
0
116,767,912,000
null
Oregon PERS
OR
2,025
0.7315
0.069
108,703,000,000
29,187,000,000
2,936,445,000
1
0
88,622,016,000
null
Illinois Universities
IL
2,025
0.47122
0.065
53,931,900,000
28,518,272,000
2,567,226,000
0.85046
383,902,976.04
25,182,592,000
Meketa
Mississippi PERS
MS
2,025
0.56748
0.07
61,663,860,000
26,670,760,000
1,873,232,000
0.76227
445,323,443.36
35,602,888,000
Callan
Michigan Public Schools
MI
2,025
0.74576
0.06
98,795,576,000
25,118,144,000
3,880,359,000
1.13614
0
78,656,192,000
null
Massachusetts Teachers
MA
2,025
0.63337
0.07
66,149,088,000
24,252,264,000
2,594,483,000
1
0
44,315,496,000
null
South Carolina RS
SC
2,025
0.63391
0.07
64,614,584,000
23,654,608,000
2,732,350,000
1
0
42,347,352,000
null
Ohio PERS
OH
2,025
0.82839
0.069
132,762,800,000
22,140,168,000
2,644,837,300
1
0
116,657,784,000
null
Ohio Teachers
OH
2,025
0.80932
0.07
114,514,056,000
21,836,064,000
899,934,000
2.16938
0
92,707,888,000
null
Virginia RS
VA
2,025
0.85146
0.0675
130,186,688,000
19,337,744,000
3,318,145,000
1.00235
0
114,401,120,000
null
Arizona SRS
AZ
2,025
0.74179
0.07
73,262,408,000
18,916,740,000
1,685,627,000
1
0
57,647,664,000
NEPC
Colorado School
CO
2,025
0.66133
0.0725
54,617,852,000
18,497,532,000
1,488,103,000
1.11013
0
39,532,992,000
Aon Hewitt
New York City (NY) ERS
NY
2,025
0.82164
0.07
106,153,760,000
18,140,904,000
3,953,084,000
1
0
93,142,664,000
Callan
LA County (CA) ERS
CA
2,025
0.82003
0.07
99,707,000,000
17,944,000,000
2,670,874,000
1
0
86,187,616,000
Meketa
University of California
CA
2,025
0.85436
0.0675
123,021,576,000
17,916,456,000
4,661,188,000
0.79171
970,878,848.52
110,808,448,000
null
New Jersey Police & Fire
NJ
2,025
0.67668
0.07
54,821,724,000
17,724,976,000
2,052,624,000
0.96873
64,185,552.48
37,450,792,000
null

Public Pension Funded Status: free sample (Tensorust LLC)

253 state and local pension plans, every year since 2001: funded ratio, assumed return, and whether the sponsor paid the bill.

Headline: 253 large U.S. public pension plans carry $1,582.8B of unfunded actuarial liability in their latest reported year, and 48 of them paid less than their actuarially required contribution, leaving $8.83B unpaid in that year alone.

This repository is a free teaser, not the dataset. It holds 25 example rows and a summary table with no names in it. The full file has 6,050 rows and is sold by Tensorust LLC: https://tensorust.com/datasets/public-pension-funded-status/.

Files here

file what it is
sample.csv 25 rows of the full file (the same sample shown on tensorust.com)
summary_by_state.csv row counts and totals by state across the full file, no entity names (groups with fewer than 3 rows are folded into "Other")

Summary by state (largest groups)

State rows Unfunded liability (USD)
CA 397 4,837,024,681,525
MO 379 336,358,320,479
TX 314 1,258,620,191,044
IL 245 3,141,990,607,218
LA 240 426,803,196,280
WA 214 102,554,034,000
NY 200 1,343,889,440,270
GA 158 506,749,700,561
MN 153 292,370,848,143
MD 150 410,343,115,714
OK 150 245,309,515,051
VA 149 466,483,616,144
TOTAL 6,050 24,949,979,827,911

Full table: summary_by_state.csv.

What the full file has

  • 6,050 rows
  • Key fields: plan_id, plan_name, plan_full_name, fiscal_year, fiscal_year_end, state, administering_govt, sponsor_govt, plan_type, employees_covered
  • Parquet and CSV, a README with sources, method and limits, and the build script
  • Free 25-row sample (no personal contact data)

Coverage: 253 plans, fiscal years 2001 to 2025, 6,050 plan-years. Public Plans Data download Nov 6 2026 (latest plan year FY2025); built Nov 6 2026

Columns in the full file

column meaning
plan_id PPD plan id
plan_name Plan short name
plan_full_name Plan full name
fiscal_year Plan fiscal year
fiscal_year_end Fiscal year end date
state State
administering_govt Administering government level
sponsor_govt Sponsoring government
plan_type PERS or SERS, TRS, police and/or fire
employees_covered Employee groups covered
plan_closed Plan closed to new members (1 = closed)
funded_ratio_actuarial Actuarial funded ratio
actuarial_assets Actuarial value of assets, USD
actuarial_liabilities Actuarial accrued liability, USD
unfunded_liability Unfunded actuarial accrued liability, USD
assumed_return Assumed investment return
blended_discount_rate GASB 67 blended discount rate
required_contribution Actuarially required (determined) contribution, USD
pct_required_paid Share of the required contribution paid
employer_contributions Employer contributions, USD
total_contributions Total contributions, USD
total_pension_liability_gasb67 GASB 67 total pension liability, USD
fiduciary_net_position GASB 67 fiduciary net position, USD
net_pension_liability GASB 67 net pension liability, USD
market_assets Market value of assets, USD
return_1yr 1-year investment return
return_10yr 10-year investment return
covered_payroll Covered payroll, USD
active_members Active members
beneficiaries Beneficiaries
actuarial_firm Plan actuary
investment_consultant Investment consultant
alloc_private_equity Private equity allocation
alloc_hedge_funds Hedge fund allocation
alloc_real_estate Real estate allocation
alloc_public_equity Public equity allocation
alloc_fixed_income Fixed income allocation
contribution_shortfall Required contribution times the unpaid share, USD (0 when fully paid)
funded_ratio_gasb67 Fiduciary net position over total pension liability
unfunded_per_active Unfunded liability per active member, USD
funded_ratio_change_5y Change in actuarial funded ratio over 5 plan years

Get the full file

tier price includes
State file $400 Every plan in up to 3 states with its full 2001 to 2025 history, contribution shortfalls, assumptions, actuary and consultant. CSV and Excel.
National plan history $1,900 All 253 plans and 6,050 plan-years with every field, plus a latest-year ranking by unfunded liability and shortfall.
Annual update $4,500 a year The national history refreshed as plans post new fiscal years, with funded-ratio moves, new shortfalls and assumption changes marked, for 12 months.

Email mattbusel@tensorust.com with the tier and a billing contact, and we will send a proper invoice (ACH or card). The file is delivered once the invoice is paid. Details and the live sample: https://tensorust.com/datasets/public-pension-funded-status/. All datasets: https://tensorust.com/datasets/

Method and limits

Download the Public Plans Data full-data file through its API (variables listed in build.py), keep plan-years from 2001 with a reported liability, convert PPD's thousands to dollars, decode government and plan type, compute the contribution shortfall where percent paid is under 100%, the GASB 67 funded ratio, unfunded liability per active member and the 5-year change in funded ratio.

Not every public plan (Public Plans Data covers about 250 of the largest state and local plans, most of public pension assets), not a market-value funded ratio (the main ratio is actuarial, on each plan's own assumptions), and not a forecast. Shortfall is blank where the plan did not report a required contribution or percent paid. Latest year differs by plan (191 at FY2025, 57 at FY2024).

Sources

  • Public Plans Data (Center for Retirement Research at Boston College, MissionSquare Research Institute, NASRA, GFOA), https://publicplansdata.org/

License

The sample and summary here are free to view, analyze and cite with attribution to "Tensorust LLC, https://tensorust.com/datasets/public-pension-funded-status/". The full dataset is licensed separately per tier. No resale or redistribution of Tensorust data without a written license.

Tensorust LLC, Tuckahoe NY. mattbusel@tensorust.com | https://tensorust.com

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