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) 2017, 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 2015 2016 2017
Market Liability (thousands) $82,895,603 $89,981,901 $102,721,205
Value of Assets (thousands) $34,714,379 $35,106,649 $38,410,241
Market Pension Debt (thousands) $48,181,224 $54,875,252 $64,310,964
Market Discount Rate 3.25% 3.00% 3.00%
Actuarial Liability (thousands) $46,194,839 $48,588,139 $58,916,100
Actuarial Pension Debt (thousands) $11,480,460 $13,481,490 $20,505,859
Assumed Rate of Return 8.00% 8.00% 7.50%
  • Variable

    Market Liability (thousands)

    • 2017

      $102,721,205

    • 2016

      $89,981,901

    • 2015

      $82,895,603

    • 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)

    • 2017

      $38,410,241

    • 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)

    • 2017

      $64,310,964

    • 2016

      $54,875,252

    • 2015

      $48,181,224

    • 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

    • 2017

      3.00%

    • 2016

      3.00%

    • 2015

      3.25%

    • 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)

    • 2017

      $58,916,100

    • 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)

    • 2017

      $20,505,859

    • 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

    • 2017

      7.50%

    • 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 2015 2016 2017
Market Funded Ratio 41.9% 39.0% 37.4%
Actuarial Funded Ratio 75.1% 72.3% 65.2%
  • Variable

    Market Funded Ratio

    • 2017

      37.4%

    • 2016

      39.0%

    • 2015

      41.9%

    • 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

    • 2017

      65.2%

    • 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 2015 2016 2017
Population 2,890,845 2,940,058 2,998,039
Households 1,040,437 1,055,158 1,094,613
  • Variable

    Population

    • 2017

      2,998,039

    • 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

    • 2017

      1,094,613

    • 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 2015 2016 2017
State General Fund Expenditures (thousands) $3,369,000 $3,558,000 $3,993,000
State Total Expenditures (thousands) $10,854,000 $11,527,000 $13,658,070
State Total General Fund Revenues (thousands) $3,219,000 $3,788,000 $3,960,500
  • Variable

    State General Fund Expenditures (thousands)

    • 2017

      $3,993,000

    • 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)

    • 2017

      $13,658,070

    • 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)

    • 2017

      $3,960,500

    • 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 2015 2016 2017
Market Pension Debt/Household $46,309 $52,007 $58,752
Market Pension Debt/Capita $16,667 $18,665 $21,451
Market Pension Debt/State General Fund Expenditures 14.30 15.42 16.11
Market Pension Debt/State Total Expenditures 4.44 4.76 4.71
Market Pension Debt/State Total General Fund Revenues 14.97 14.49 16.24
Actuarial Pension Debt/Household $11,034 $12,777 $18,733
Actuarial Pension Debt/Capita $3,971 $4,585 $6,840
Actuarial Pension Debt/State General Fund Expenditures 3.41 3.79 5.14
Actuarial Pension Debt/State Total Expenditures 1.06 1.17 1.50
Actuarial Pension Debt/State Total General Fund Revenues 3.57 3.56 5.18
  • Variable

    Market Pension Debt/Household

    • 2017

      $58,752

    • 2016

      $52,007

    • 2015

      $46,309

    • 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

    • 2017

      $21,451

    • 2016

      $18,665

    • 2015

      $16,667

    • 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

    • 2017

      16.11

    • 2016

      15.42

    • 2015

      14.30

    • 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

    • 2017

      4.71

    • 2016

      4.76

    • 2015

      4.44

    • 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

    • 2017

      16.24

    • 2016

      14.49

    • 2015

      14.97

    • 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

    • 2017

      $18,733

    • 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

    • 2017

      $6,840

    • 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

    • 2017

      5.14

    • 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

    • 2017

      1.50

    • 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

    • 2017

      5.18

    • 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
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