U.S. 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) 2016, the most recent available.

Nevada, All State and Local Systems

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Plan : From year: to
Detailed Table

Assets, Liabilities and Unfunded Liabilities

Variable 2014 2015 2016
Market Liability (thousands) $85,655,338 $92,806,930 $111,938,889
Value of Assets (thousands) $33,672,067 $34,714,379 $35,106,649
Market Pension Debt (thousands) $51,983,271 $58,092,551 $76,832,240
Market Discount Rate 3.00% 2.75% 1.75%
Actuarial Liability (thousands) $44,110,604 $46,194,839 $48,588,139
Actuarial Pension Debt (thousands) $10,438,537 $11,480,460 $13,481,490
Assumed Rate of Return 8.00% 8.00% 8.00%
  • Variable

    Market Liability (thousands)

    • 2016

      $111,938,889

    • 2015

      $92,806,930

    • 2014

      $85,655,338

    • 2013

      $79,008,388

    • 2012

      $80,454,427

    • 2011

      $62,706,626

    • 2010

      $61,687,099

    • 2009

      $54,366,273

    • 2008

      $48,482,657


  • Variable

    Value of Assets (thousands)

    • 2016

      $35,106,649

    • 2015

      $34,714,379

    • 2014

      $33,672,067

    • 2013

      $28,914,223

    • 2012

      $25,967,530

    • 2011

      $25,317,535

    • 2010

      $20,954,512

    • 2009

      $18,810,252

    • 2008

      $22,240,266


  • Variable

    Market Pension Debt (thousands)

    • 2016

      $76,832,240

    • 2015

      $58,092,551

    • 2014

      $51,983,271

    • 2013

      $50,094,165

    • 2012

      $54,486,897

    • 2011

      $37,389,091

    • 2010

      $40,732,587

    • 2009

      $35,556,021

    • 2008

      $26,242,391


  • Variable

    Market Discount Rate

    • 2016

      1.75%

    • 2015

      2.75%

    • 2014

      3.00%

    • 2013

      3.20%

    • 2012

      2.50%

    • 2011

      4.00%

    • 2010

      3.70%

    • 2009

      4.20%

    • 2008

      4.50%


  • Variable

    Actuarial Liability (thousands)

    • 2016

      $48,588,139

    • 2015

      $46,194,839

    • 2014

      $44,110,604

    • 2013

      $42,092,185

    • 2012

      $38,703,611

    • 2011

      $36,969,843

    • 2010

      $35,163,755

    • 2009

      $33,148,347

    • 2008

      $30,569,047


  • Variable

    Actuarial Pension Debt (thousands)

    • 2016

      $13,481,490

    • 2015

      $11,480,460

    • 2014

      $10,438,537

    • 2013

      $13,177,962

    • 2012

      $12,736,081

    • 2011

      $11,652,308

    • 2010

      $14,209,243

    • 2009

      $14,338,095

    • 2008

      $8,328,781


  • Variable

    Assumed Rate of Return

    • 2016

      8.00%

    • 2015

      8.00%

    • 2014

      8.00%

    • 2013

      8.00%

    • 2012

      8.00%

    • 2011

      8.00%

    • 2010

      8.00%

    • 2009

      8.00%

    • 2008

      8.00%


*Recommended not to combine dollar and other categories.

Funded Ratios

Variable 2014 2015 2016
Market Funded Ratio 39.3% 37.4% 31.4%
Actuarial Funded Ratio 76.3% 75.1% 72.3%
  • Variable

    Market Funded Ratio

    • 2016

      31.4%

    • 2015

      37.4%

    • 2014

      39.3%

    • 2013

      36.6%

    • 2012

      32.3%

    • 2011

      40.4%

    • 2010

      34.0%

    • 2009

      34.6%

    • 2008

      45.9%


  • Variable

    Actuarial Funded Ratio

    • 2016

      72.3%

    • 2015

      75.1%

    • 2014

      76.3%

    • 2013

      68.7%

    • 2012

      67.1%

    • 2011

      68.5%

    • 2010

      59.6%

    • 2009

      56.8%

    • 2008

      72.8%


*Recommended not to combine dollar and other categories.

State Demographics

Variable 2014 2015 2016
Population 2,838,281 2,890,845 2,940,058
Households 1,021,519 1,040,437 1,055,158
  • Variable

    Population

    • 2016

      2,940,058

    • 2015

      2,890,845

    • 2014

      2,838,281

    • 2013

      2,790,366

    • 2012

      2,755,245

    • 2011

      2,718,586

    • 2010

      2,703,493

    • 2009

      2,684,665

    • 2008

      2,653,630


  • Variable

    Households

    • 2016

      1,055,158

    • 2015

      1,040,437

    • 2014

      1,021,519

    • 2013

      1,002,571

    • 2012

      1,006,605

    • 2011

      982,352

    • 2010

      989,811

    • 2009

      965,715

    • 2008

      952,856


*Recommended not to combine dollar and other categories.

Budget & Revenue

Variable 2014 2015 2016
State General Fund Expenditures (thousands) $3,125,000 $3,369,000 $3,558,000
State Total Expenditures (thousands) $9,409,000 $10,854,000 $11,527,000
State Total General Fund Revenues (thousands) $3,067,000 $3,219,000 $3,788,000
  • Variable

    State General Fund Expenditures (thousands)

    • 2016

      $3,558,000

    • 2015

      $3,369,000

    • 2014

      $3,125,000

    • 2013

      $3,185,000

    • 2012

      $3,062,000

    • 2011

      $3,175,000

    • 2010

      $3,018,000

    • 2009

      $3,777,000

    • 2008

      $4,031,000


  • Variable

    State Total Expenditures (thousands)

    • 2016

      $11,527,000

    • 2015

      $10,854,000

    • 2014

      $9,409,000

    • 2013

      $8,651,000

    • 2012

      $7,622,000

    • 2011

      $8,526,000

    • 2010

      $8,284,000

    • 2009

      $9,492,000

    • 2008

      $9,240,000


  • Variable

    State Total General Fund Revenues (thousands)

    • 2016

      $3,788,000

    • 2015

      $3,219,000

    • 2014

      $3,067,000

    • 2013

      $3,133,000

    • 2012

      $3,082,000

    • 2011

      $3,175,000

    • 2010

      $3,007,000

    • 2009

      $2,739,000

    • 2008

      $3,054,000


*Recommended not to combine dollar and other categories.

Unfunded Liability Metrics

Variable 2014 2015 2016
Market Pension Debt/Household $50,888 $55,835 $72,816
Market Pension Debt/Capita $18,315 $20,095 $26,133
Market Pension Debt/State General Fund Expenditures 16.63 17.24 21.59  
Market Pension Debt/State Total Expenditures 5.52 5.35 6.67
Market Pension Debt/State Total General Fund Revenues 16.95 18.05 20.28
Actuarial Pension Debt/Household $10,219 $11,034 $12,777
Actuarial Pension Debt/Capita $3,678 $3,971 $4,585
Actuarial Pension Debt/State General Fund Expenditures 3.34 3.41 3.79
Actuarial Pension Debt/State Total Expenditures 1.11 1.06 1.17
Actuarial Pension Debt/State Total General Fund Revenues 3.40 3.57 3.56
  • Variable

    Market Pension Debt/Household

    • 2016

      $72,816

    • 2015

      $55,835

    • 2014

      $50,888

    • 2013

      $49,966

    • 2012

      $54,129

    • 2011

      $38,061

    • 2010

      $41,152

    • 2009

      $36,818

    • 2008

      $27,541


  • Variable

    Market Pension Debt/Capita

    • 2016

      $26,133

    • 2015

      $20,095

    • 2014

      $18,315

    • 2013

      $17,953

    • 2012

      $19,776

    • 2011

      $13,753

    • 2010

      $15,067

    • 2009

      $13,244

    • 2008

      $9,889


  • Variable

    Market Pension Debt/State General Fund Expenditures

    • 2016

      21.59

    • 2015

      17.24

    • 2014

      16.63

    • 2013

      15.73

    • 2012

      17.79

    • 2011

      11.78

    • 2010

      13.50

    • 2009

      9.41

    • 2008

      6.51


  • Variable

    Market Pension Debt/State Total Expenditures

    • 2016

      6.67

    • 2015

      5.35

    • 2014

      5.52

    • 2013

      5.79

    • 2012

      7.15

    • 2011

      4.39

    • 2010

      4.92

    • 2009

      3.75

    • 2008

      2.84


  • Variable

    Market Pension Debt/State Total General Fund Revenues

    • 2016

      20.28

    • 2015

      18.05

    • 2014

      16.95

    • 2013

      15.99

    • 2012

      17.68

    • 2011

      11.78

    • 2010

      13.55

    • 2009

      12.98

    • 2008

      8.59


  • Variable

    Actuarial Pension Debt/Household

    • 2016

      $12,777

    • 2015

      $11,034

    • 2014

      $10,219

    • 2013

      $13,144

    • 2012

      $12,653

    • 2011

      $11,862

    • 2010

      $14,356

    • 2009

      $14,847

    • 2008

      $8,741


  • Variable

    Actuarial Pension Debt/Capita

    • 2016

      $4,585

    • 2015

      $3,971

    • 2014

      $3,678

    • 2013

      $4,723

    • 2012

      $4,622

    • 2011

      $4,286

    • 2010

      $5,256

    • 2009

      $5,341

    • 2008

      $3,139


  • Variable

    Actuarial Pension Debt/State General Fund Expenditures

    • 2016

      3.79

    • 2015

      3.41

    • 2014

      3.34

    • 2013

      4.14

    • 2012

      4.16

    • 2011

      3.67

    • 2010

      4.71

    • 2009

      3.80

    • 2008

      2.07


  • Variable

    Actuarial Pension Debt/State Total Expenditures

    • 2016

      1.17

    • 2015

      1.06

    • 2014

      1.11

    • 2013

      1.52

    • 2012

      1.67

    • 2011

      1.37

    • 2010

      1.72

    • 2009

      1.51

    • 2008

      0.90


  • Variable

    Actuarial Pension Debt/State Total General Fund Revenues

    • 2016

      3.56

    • 2015

      3.57

    • 2014

      3.40

    • 2013

      4.21

    • 2012

      4.13

    • 2011

      3.67

    • 2010

      4.73

    • 2009

      5.23

    • 2008

      2.73


*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