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Funding Ratios

AAA

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 2/27/19

PUBLIC SAFETY PERSONNEL RETIREMENT SYSTEM

Employer

3 mo

Funding Ratio

Ak-Chin Indian Community Fire Dept.

78.49%

Ak-Chin Indian Community Police Dept.

94.39%

Apache County Sheriff’s Dept.

31.27%

Apache Junction Police Dept.

37.45%

Arizona Fire & Medical Authority

61.96%

ASU Campus Police

50.40%

Attorney General Investigators

35.79%

Avondale Fire Dept.

71.13%

Avondale Police Dept.

60.95%

Avra Valley Fire District

86.24%

AZ Dept. of Liq. Lic. & Control Investigators

35.62%

AZ State Park Rangers

50.94%

Beaver Dam/Littlefield Fire Dist.

31.16%

Benson Fire Department

82.60%

Benson Police Dept.

54.12%

Bisbee Fire Dept.

8.13%

Bisbee Police Dept.

14.30%

Blue Ridge Fire District

70.35%

Buckeye Fire Dept.

80.48%

Buckeye Police Dept.

65.25%

Buckeye Valley Fire District

87.04%

Buckskin Fire District

39.32%

Bullhead City Fire Dept.

61.29%

Bullhead City Police Dept.

48.32%

Camp Verde Marshals

62.47%

Casa Grande Fire Dept.

52.71%

Casa Grande Police Dept.

43.18%

Cave Creek Marshals

71.84%

Central AZ Fire and Medical

50.61%

Central AZ College Police Dept.

78.63%

Chandler Fire Dept.

62.24%

Chandler Police Dept.

56.96%

Chino Valley Police Dept.

61.88%

Christopher-Kohl’s Fire District

89.06%

City of Maricopa Fire Dept.

82.42%

City of Maricopa Police Dept.

93.23%

Clarkdale Police Dept.

64.33%

Clifton Fire Dept.

30.80%

Clifton Police Dept.

131.82%

Cochise County Sheriff’s Dept.

37.06%

Coconino County Sheriff’s Dept.

49.83%

Coolidge Fire Dept.

132.46%

Coolidge Police Dept.

48.38%

Copper Canyon Fire and Medical

69.45%

Corona de Tucson Fire District

71.87%

Cottonwood Fire Dept.

73.02%

Cottonwood Police Dept.

43.48%

Daisy Mountain Fire District

74.43%

Dept. of Emergency & Military Affairs

58.83%

Dept. of Public Safety

33.33%

Desert Hills Fire Dept.

81.39%

Douglas Fire Dept.

33.81%

Douglas Police Dept.

33.56%

Drexel Heights Fire District

66.55%

Eagar Police Dept.

47.66%

El Mirage Fire Dept.

88.73%

El Mirage Police Dept.

57.52%

Eloy Fire District

63.81%

Eloy Police Dept.

60.52%

Flagstaff Fire Dept.

37.67%

Flagstaff Police Dept.

39.64%

Florence Fire Dept.

88.44%

Florence Police Dept.

88.53%

Fort McDowell Tribal Fire Dept.

93.82%

Fort McDowell Tribal Police Dept.

93.26%

Fort Mojave Mesa Fire District

56.65%

Fort Mojave Tribal Police Dept.

115.94%

Fredonia Marshals

82.95%

Fry Fire District

44.07%

Game and Fish Dept.

24.82%

Gila County Sheriff’s Dept.

39.00%

Gila River Fire Dept.

80.20%

Gila River Police Dept.

92.83%

Gilbert Fire Dept.

83.83%

Gilbert Police Dept.

69.83%

Glendale Fire Dept.

57.94%

Glendale Police Dept.

48.09%

Globe Fire Dept.

48.35%

Globe Police Dept.

46.56%

Golden Shores Fire District

106.38%

Golden Valley Fire District

75.65%

Golder Ranch Fire District

69.51%

Goodyear Fire Dept.

71.07%

Goodyear Police Dept.

63.83%

Graham County Sheriff’s Dept.

59.45%

Green Valley Fire District

59.97%

Greenlee County Attorney Investigators

226.80%

Greenlee County Sheriff’s Dept.

62.24%

Groom Creek Fire District

175.86%

Guadalupe Fire Dept.

54.74%

Harquahala Fire District

111.12%

Hayden Police Dept.

380.35%

Heber-Overgaard Fire District

95.95%

Hellsgate Fire District

61.40%

Highlands Fire District

59.96%

Holbrook Police Dept.

27.02%

Huachuca City Police Dept.

74.44%

Hualapai Indian Tribe Police Dept.

90.14%

Jerome Police Dept.

105.16%

Kearny Police Dept.

55.08%

Kingman Fire Dept.

52.01%

Kingman Police Dept.

51.75%

La Paz County Attorney Investigators

44.61%

La Paz County Sheriff’s Dept.

35.31%

Lake Havasu City Fire Dept.

53.28%

Lake Havasu City Police Dept.

50.90%

Lake Mohave Ranchos Fire District

65.51%

Mammoth Police Dept.

77.05%

Marana Police Dept.

59.23%

Maricopa County Attorney Investigators

65.77%

Maricopa County Park Rangers

80.81%

Maricopa County Sheriff’s Office

44.47%

Mayer Fire District

73.20%

Mesa Fire Dept.

50.50%

Mesa Police Dept.

46.99%

Miami Police Dept.

53.56%

Mohave County Sheriff’s Dept.

49.22%

Mohave Valley Fire District

95.17%

Mount Lemmon Fire District

87.18%

NAU Campus Police

37.58%

Navajo County Attorney Investigators

18.05%

Navajo County Sheriff’s Dept.

36.86%

Nogales Fire Dept.

44.77%

Nogales Police Dept.

51.41%

Northern AZ Consolidated Fire District #1

59.00%

Northwest Fire District

66.98%

Oracle Fire District

100.73%

Oro Valley Police Dept.

60.99%

Page Fire Dept.

84.78%

Page Police Dept.

72.99%

Palominas Fire District

242.17%

Paradise Valley Police Dept.

52.68%

Parker Police Dept.

72.01%

Pascua Yaqui Tribe Fire Dept.

67.69%

Pascua Yaqui Tribe Police Dept.

73.25%

Patagonia Marshals

53.86%

Payson Fire Dept.

53.34%

Payson Police Dept.

34.62%

Peoria Fire Dept.

66.97%

Peoria Police Dept.

52.46%

Phoenix Fire Dept.

43.80%

Phoenix Police Dept.

42.16%

Picture Rocks Fire District

64.20%

Pima County Attorney Investigators

45.41%

Pima County Comm. College Police

52.93%

Pima County Sheriff’s Dept.

42.31%

Pima Police Dept.

189.19%

Pinal County Sheriff’s Dept.

50.33%

Pine-Strawberry Fire District

52.89%

Pinetop Fire District

56.19%

Pinetop-Lakeside Police Dept.

33.40%

Pinewood Fire District

54.30%

Ponderosa Fire District

151.69%

Prescott Fire Dept.

49.23%

Prescott Police Dept.

42.67%

Prescott Valley Police Dept.

62.60%

Quartzsite Fire District

79.28%

Quartzsite Police Dept.

86.95%

Queen Creek Fire Dept.

101.43%

Queen Valley Fire District

79.36%

Rincon Valley Fire District

85.00%

Rio Rico Fire District

90.48%

Rio Verde Fire District

71.06%

Safford Police Dept.

33.22%

Sahuarita Police Dept.

86.49%

Salt River Pima-Maricopa Fire Dept.

69.01%

Salt River Pima-Maricopa Police Dept.

66.34%

San Carlos Tribal Police Dept.

93.00%

San Luis Fire Dept.

90.18%

San Luis Police Dept.

66.78%

Santa Cruz County Sheriff’s Dept.

45.39%

Scottsdale Fire Dept.

93.73%

Scottsdale Police Dept.

52.89%

Sedona Fire District

55.32%

Sedona Police Dept.

64.64%

Show Low Police Dept.

57.40%

Sierra Vista Fire Dept.

52.04%

Sierra Vista Police Dept.

43.50%

Snowflake Police Dept.

47.34%

Somerton Fire Dept.

72.49%

Somerton Police Dept.

69.37%

Sonoita Elgin Fire Dept.

97.38%

South Tucson Fire Dept.

29.31%

South Tucson Police Dept.

4.11%

Springerville Police Dept.

65.95%

St. John’s Police Dept.

73.28%

Summit Fire District

66.77%

Sun City Fire District

43.23%

Sun Sites Pearce Fire District

120.92%

Superior Police Dept.

87.04%

Superstition Fire and Medical District

65.62%

Surprise Fire Dept.

79.16%

Surprise Police Dept.

62.43%

Tempe Fire Dept.

45.01%

Tempe Police Dept.

41.13%

Thatcher Police Dept.

65.34%

Three Points Fire District

63.73%

Timber Mesa Fire and Medical District

76.72%

Tohono O’Odham Nation Fire Dept.

80.79%

Tohono O’Odham Nation Police Dept.

78.04%

Tolleson Fire Dept.

77.56%

Tolleson Police Dept.

76.52%

Tombstone Marshals

382.73%

Town of Superior Fire Dept.

117.94%

Tri-City Fire District

80.50%

Tubac Fire District

75.41%

Tucson Airport Authority Fire Dept.

31.82%

Tucson Airport Authority Police Dept.

26.63%

Tucson Fire Dept.

35.00%

Tucson Police Dept.

36.77%

U of A Campus Police

50.62%

Verde Valley Fire District

71.38%

Wellton Police Dept.

34.92%

Whetstone Fire District

265.67%

Wickenburg Fire Dept.

79.94%

Wickenburg Police Dept.

50.40%

Willcox Police Dept.

38.71%

Williams Police Dept.

64.85%

Williamson Valley Fire District

103.24%

Winslow Fire Dept.

238.97%

Winslow Police Dept.

60.00%

Yavapai County Attorney Investigators

2.66%

Yavapai County Sheriff’s Dept.

47.26%

Yavapai Prescott Tribal Police

92.99%

Youngtown Police Dept.

41.37%

Yuma County Sheriff’s Dept.

54.26%

Yuma Fire Dept.

40.04%

Yuma Police Dept.

46.07%

FUNDING RATIOS as of 6/30/2018

CORRECTIONS OFFICER RETIREMENT PLAN

Employer

3 mo

Funding Ratio

Administrative Office of the Court

55.15%

Apache County–Detention

73.73%

City of Avondale–Detention

67.89%

City of Somerton–Dispatchers

47.60%

Cochise County–Detention

57.14%

Coconino County–Detention

66.30%

Dept. of Corrections–Detention

55.92%

Dept. of Public Safety–Detention

54.50%

Dept. of Public Safety–Dispatchers

63.69%

Dept. of Juvenile Corrections–Detention

50.17%

Gila County–Detention

78.81%

Gila County–Dispatchers

69.20%

Graham County–Detention

81.71%

Graham County–Dispatchers

108.51%

La Paz County–Detention

49.79%

Maricopa County–Detention

56.60%

Mohave County–Detention

112.19%

Navajo County–Detention

82.97%

Pima County–Detention

49.53%

Pinal County–Detention

71.00%

Pinal County–Dispatchers

64.54%

Santa Cruz County–Detention

96.34%

Town of Marana–Dispatchers

69.51%

Town of Oro Valley–Dispatchers

46.97%

Town of Wickenburg–Dispatchers

69.66%

Yavapai County–Detention

59.44%

Yavapai County–Dispatchers

65.59%

Yuma County–Detention

68.16%