Funding Ratios

Pursuant to A.R.S. § 38-848.02, the funding ratio for each individual employer plan is provided below. An employer's funding ratio indicates the amount of assets that are already available in the trust to pay future benefits.  A funding ratio of 100% (commonly called being "fully funded") means there are enough assets in the trust to pay 100% of future expected benefits.  A funding ratio of 75% shows that there are enough assets currently in the trust to pay 75% of future expected benefits.  The funding ratios in this table were calculated using the actuarial value of assets and liabilities for the pension and health trusts combined.

FUNDING RATIOS as of 6/30/2017

PUBLIC SAFETY PERSONNEL RETIREMENT SYSTEM

Employer

Funding Ratio

Ak-Chin Indian Community Fire Dept.

76.63%

Ak-Chin Indian Community Police Dept.

88.18%

Apache County Sheriff's Dept.

32.01%

Apache Junction Police Dept.

36.44%

Arizona Fire & Medical Authority

61.71%

ASU Campus Police

50.47%

Attorney General Investigators

32.01%

Avondale Fire Dept.

73.12%

Avondale Police Dept.

61.41%

Avra Valley Fire District

89.70%

AZ Dept. of Liq. Lic. & Control Investigators

33.59%

AZ State Park Rangers

51.34%

Beaver Dam/Littlefield Fire Dist.

15.48%

Benson Fire Department

79.87%

Benson Police Dept.

53.93%

Bisbee Fire Dept.

8.53%

Bisbee Police Dept.

13.26%

Black Canyon Fire District

93.85%

Blue Ridge Fire District

42.68%

Buckeye Fire Dept.

83.40%

Buckeye Police Dept.

65.48%

Buckeye Valley Fire District

89.37%

Buckskin Fire District

38.47%

Bullhead City Fire Dept.

63.00%

Bullhead City Police Dept.

48.83%

Camp Verde Marshals

61.22%

Casa Grande Fire Dept.

53.54%

Casa Grande Police Dept.

41.85%

Cave Creek Marshals

74.99%

Central AZ Fire and Medical

50.39%

Central AZ College Police Dept.

70.66%

Chandler Fire Dept.

61.78%

Chandler Police Dept.

55.46%

Chino Valley Police Dept.

57.44%

Christopher-Kohl's Fire District

84.62%

City of Maricopa Fire Dept.

83.40%

City of Maricopa Police Dept.

91.96%

Clarkdale Police Dept.

61.35%

Clifton Fire Dept.

33.57%

Clifton Police Dept.

133.95%

Cochise County Sheriff's Dept.

38.96%

Coconino County Sheriff's Dept.

49.85%

Coolidge Fire Dept.

99.36%

Coolidge Police Dept.

47.33%

Copper Canyon Fire and Medical

70.64%

Corona de Tucson Fire District

69.45%

Cottonwood Fire Dept.

70.50%

Cottonwood Police Dept.

40.65%

Daisy Mountain Fire District

78.09%

Dept. of Emergency & Military Affairs

58.28%

Dept. of Public Safety

33.17%

Desert Hills Fire Dept.

80.02%

Douglas Fire Dept.

31.75%

Douglas Police Dept.

33.80%

Drexel Heights Fire District

68.73%

Eagar Police Dept.

42.85%

El Mirage Fire Dept.

82.24%

El Mirage Police Dept.

60.77%

Eloy Fire District

67.23%

Eloy Police Dept.

59.70%

Flagstaff Fire Dept.

38.02%

Flagstaff Police Dept.

39.45%

Florence Fire Dept.

93.81%

Florence Police Dept.

89.33%

Fort McDowell Tribal Fire Dept.

96.67%

Fort McDowell Tribal Police Dept.

99.44%

Fort Mojave Mesa Fire District

54.95%

Fort Mojave Tribal Police Dept.

124.30%

Fredonia Marshals

86.58%

Fry Fire District

43.20%

Game and Fish Dept.

24.77%

Gila County Sheriff's Dept.

38.21%

Gila River Fire Dept.

80.17%

Gila River Police Dept.

95.13%

Gilbert Fire Dept.

79.84%

Gilbert Police Dept.

67.11%

Glendale Fire Dept.

57.46%

Glendale Police Dept.

47.31%

Globe Fire Dept.

44.61%

Globe Police Dept.

45.33%

Golden Shores Fire District

117.95%

Golden Valley Fire District

75.51%

Golder Ranch Fire District

67.10%

Goodyear Fire Dept.

74.66%

Goodyear Police Dept.

62.83%

Graham County Sheriff's Dept.

59.01%

Green Valley Fire District

60.86%

Greenlee County Attorney Investigators

258.12%

Greenlee County Sheriff's Dept.

65.45%

Groom Creek Fire District

172.66%

Guadalupe Fire Dept.

51.78%

Harquahala Fire District

107.61%

Hayden Police Dept.

285.32%

Heber-Overgaard Fire District

91.09%

Hellsgate Fire District

60.91%

Highlands Fire District

56.53%

Holbrook Police Dept.

27.29%

Huachuca City Police Dept.

68.58%

Hualapai Indian Tribe Police Dept.

95.61%

Jerome Police Dept.

128.18%

Kearny Police Dept.

53.50%

Kingman Fire Dept.

54.35%

Kingman Police Dept.

51.28%

La Paz County Attorney Investigators

46.70%

La Paz County Sheriff's Dept.

37.20%

Lake Havasu City Fire Dept.

44.11%

Lake Havasu City Police Dept.

41.97%

Lake Mohave Ranchos Fire District

64.00%

Mammoth Police Dept.

82.39%

Marana Police Dept.

58.45%

Maricopa County Attorney Investigators

60.35%

Maricopa County Park Rangers

79.86%

Maricopa County Sheriff's Office

44.41%

Mayer Fire District

78.07%

Mesa Fire Dept.

50.91%

Mesa Police Dept.

47.66%

Miami Police Dept.

48.44%

Mohave County Sheriff's Dept.

48.45%

Mohave Valley Fire District

88.42%

Mount Lemmon Fire District

95.13%

Mountain Vista Fire District

87.16%

NAU Campus Police

37.42%

Navajo County Attorney Investigators

11.41%

Navajo County Sheriff's Dept.

37.33%

Nogales Fire Dept.

43.98%

Nogales Police Dept.

53.40%

Northern AZ Consolidated Fire District #1

54.99%

Northwest Fire District

65.96%

Oracle Fire District

99.10%

Oro Valley Police Dept.

61.21%

Page Fire Dept.

78.79%

Page Police Dept.

57.54%

Palominas Fire District

217.49%

Paradise Valley Police Dept.

50.63%

Parker Police Dept.

71.47%

Pascua Yaqui Tribe Fire Dept.

65.98%

Pascua Yaqui Tribe Police Dept.

67.22%

Patagonia Marshals

56.98%

Payson Fire Dept.

53.86%

Payson Police Dept.

32.65%

Peoria Fire Dept.

66.09%

Peoria Police Dept.

51.84%

Phoenix Fire Dept.

44.96%

Phoenix Police Dept.

43.25%

Picture Rocks Fire District

64.58%

Pima County Attorney Investigators

44.33%

Pima County Comm. College Police

54.18%

Pima County Sheriff's Dept.

42.39%

Pima Police Dept.

200.24%

Pinal County Sheriff's Dept.

54.06%

Pine-Strawberry Fire District

55.11%

Pinetop Fire District

53.85%

Pinetop-Lakeside Police Dept.

32.66%

Pinewood Fire District

56.60%

Ponderosa Fire District

105.48%

Prescott Fire Dept.

34.51%

Prescott Police Dept.

24.66%

Prescott Valley Police Dept.

60.35%

Quartzsite Fire District

76.72%

Quartzsite Police Dept.

83.15%

Queen Creek Fire Dept.

92.26%

Queen Valley Fire District

82.60%

Rincon Valley Fire District

85.62%

Rio Rico Fire District

95.24%

Rio Verde Fire District

73.73%

Safford Police Dept.

33.68%

Sahuarita Police Dept.

85.51%

Salt River Pima-Maricopa Fire Dept.

68.69%

Salt River Pima-Maricopa Police Dept.

66.95%

San Carlos Tribal Police Dept.

91.83%

San Luis Fire Dept.

85.28%

San Luis Police Dept.

66.08%

Santa Cruz County Sheriff's Dept.

41.72%

Scottsdale Fire Dept.

89.56%

Scottsdale Police Dept.

52.07%

Sedona Fire District

53.61%

Sedona Police Dept.

59.80%

Show Low Police Dept.

55.12%

Sierra Vista Fire Dept.

50.51%

Sierra Vista Police Dept.

40.58%

Snowflake Police Dept.

48.07%

Somerton Fire Dept.

70.83%

Somerton Police Dept.

65.85%

Sonoita Elgin Fire Dept.

106.96%

South Tucson Fire Dept.

34.66%

South Tucson Police Dept.

6.84%

Springerville Police Dept.

66.03%

St. John's Police Dept.

69.22%

Summit Fire District

66.24%

Sun City Fire District

45.07%

Sun Sites Pearce Fire District

119.05%

Superior Police Dept.

69.20%

Superstition Fire and Medical District

66.94%

Surprise Fire Dept.

72.61%

Surprise Police Dept.

58.95%

Tempe Fire Dept.

44.58%

Tempe Police Dept.

41.24%

Thatcher Police Dept.

54.05%

Three Points Fire District

66.00%

Timber Mesa Fire and Medical District

79.39%

Tohono O'Odham Nation Fire Dept.

83.64%

Tohono O'Odham Nation Police Dept.

78.58%

Tolleson Fire Dept.

76.42%

Tolleson Police Dept.

69.87%

Tombstone Marshals

355.41%

Tonopah Valley Fire District

122.17%

Town of Superior Fire Dept.

121.37%

Tri-City Fire District

78.97%

Tubac Fire District

75.54%

Tucson Airport Authority Fire Dept.

32.37%

Tucson Airport Authority Police Dept.

26.91%

Tucson Fire Dept.

33.70%

Tucson Police Dept.

35.50%

U of A Campus Police

50.72%

Verde Valley Fire District

72.95%

Wellton Police Dept.

32.90%

Whetstone Fire District

236.92%

Wickenburg Fire Dept.

78.51%

Wickenburg Police Dept.

48.75%

Willcox Police Dept.

39.57%

Williams Police Dept.

63.39%

Williamson Valley Fire District

101.89%

Winslow Fire Dept.

237.75%

Winslow Police Dept.

56.99%

Yavapai County Attorney Investigators

1.85%

Yavapai County Sheriff's Dept.

41.39%

Yavapai Prescott Tribal Police

116.02%

Youngtown Police Dept.

43.37%

Yuma County Sheriff's Dept.

51.83%

Yuma Fire Dept.

39.36%

Yuma Police Dept.

45.90%

FUNDING RATIOS as of 6/30/2017

CORRECTIONS OFFICER RETIREMENT PLAN

Employer

Funding Ratio

Administrative Office of the Court

50.98%

Apache County--Detention

71.76%

City of Avondale--Detention

63.72%

City of Somerton--Dispatchers

43.59%

Cochise County--Detention

56.47%

Coconino County--Detention

62.49%

Dept. of Corrections--Detention

50.90%

Dept. of Public Safety--Detention

49.22%

Dept. of Public Safety--Dispatchers

57.71%

Dept. of Juvenile Corrections--Detention

47.04%

Gila County--Detention

74.59%

Gila County--Dispatchers

60.86%

Graham County--Detention

76.34%

Graham County--Dispatchers

103.75%

Maricopa County--Detention

52.32%

Mohave County--Detention

103.47%

Navajo County--Detention

77.45%

Pima County--Detention

45.33%

Pinal County--Detention

68.02%

Pinal County--Dispatchers

63.41%

Santa Cruz County--Detention

89.55%

Town of Marana--Dispatchers

63.32%

Town of Oro Valley--Dispatchers

43.76%

Town of Wickenburg--Dispatchers

66.08%

Yavapai County--Detention

54.33%

Yavapai County--Dispatchers

61.06%

Yuma County--Detention

63.85%