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.

Oregon, 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) $134,886,944 $145,101,996 $165,054,197
Value of Assets (thousands) $64,499,863 $56,004,709 $48,593,295
Market Pension Debt (thousands) $70,387,081 $89,097,287 $116,460,902
Market Discount Rate 3.00% 2.75% 1.75%
Actuarial Liability (thousands) $74,126,341 $77,072,690 $80,548,198
Actuarial Pension Debt (thousands) $9,626,478 $21,067,981 $31,954,903
Assumed Rate of Return 7.50% 7.50% 7.10%
  • Variable

    Market Liability (thousands)

    • 2016

      $165,054,197

    • 2015

      $145,101,996

    • 2014

      $134,886,944

    • 2013

      $114,519,474

    • 2012

      $122,451,955

    • 2011

      $104,542,679

    • 2010

      $104,744,344

    • 2009

      $93,232,959

    • 2008

      $86,093,322


  • Variable

    Value of Assets (thousands)

    • 2016

      $48,593,295

    • 2015

      $56,004,709

    • 2014

      $64,499,863

    • 2013

      $62,950,996

    • 2012

      $56,530,483

    • 2011

      $51,755,464

    • 2010

      $53,341,615

    • 2009

      $49,649,832

    • 2008

      $43,854,198


  • Variable

    Market Pension Debt (thousands)

    • 2016

      $116,460,902

    • 2015

      $89,097,287

    • 2014

      $70,387,081

    • 2013

      $51,568,478

    • 2012

      $65,921,472

    • 2011

      $52,787,215

    • 2010

      $51,402,729

    • 2009

      $43,583,127

    • 2008

      $42,239,124


  • 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

      $80,548,198

    • 2015

      $77,072,690

    • 2014

      $74,126,341

    • 2013

      $63,022,886

    • 2012

      $60,849,629

    • 2011

      $61,635,056

    • 2010

      $59,707,857

    • 2009

      $56,846,245

    • 2008

      $54,283,139


  • Variable

    Actuarial Pension Debt (thousands)

    • 2016

      $31,954,903

    • 2015

      $21,067,981

    • 2014

      $9,626,478

    • 2013

      $71,890

    • 2012

      $4,319,146

    • 2011

      $9,879,592

    • 2010

      $6,366,242

    • 2009

      $7,196,412

    • 2008

      $10,428,942


  • Variable

    Assumed Rate of Return

    • 2016

      7.10%

    • 2015

      7.50%

    • 2014

      7.50%

    • 2013

      7.75%

    • 2012

      7.75%

    • 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 47.8% 38.6% 29.4%
Actuarial Funded Ratio 87.0% 72.7% 60.3%
  • Variable

    Market Funded Ratio

    • 2016

      29.4%

    • 2015

      38.6%

    • 2014

      47.8%

    • 2013

      55.0%

    • 2012

      46.2%

    • 2011

      49.5%

    • 2010

      50.9%

    • 2009

      53.3%

    • 2008

      50.9%


  • Variable

    Actuarial Funded Ratio

    • 2016

      60.3%

    • 2015

      72.7%

    • 2014

      87.0%

    • 2013

      99.9%

    • 2012

      92.9%

    • 2011

      84.0%

    • 2010

      89.3%

    • 2009

      87.3%

    • 2008

      80.8%


*Recommended not to combine dollar and other categories.

State Demographics

Variable 2014 2015 2016
Population 3,971,202 4,028,977 4,093,465
Households 1,535,511 1,557,850 1,571,678
  • Variable

    Population

    • 2016

      4,093,465

    • 2015

      4,028,977

    • 2014

      3,971,202

    • 2013

      3,928,030

    • 2012

      3,898,684

    • 2011

      3,867,644

    • 2010

      3,837,083

    • 2009

      3,808,600

    • 2008

      3,768,748


  • Variable

    Households

    • 2016

      1,571,678

    • 2015

      1,557,850

    • 2014

      1,535,511

    • 2013

      1,523,799

    • 2012

      1,516,957

    • 2011

      1,516,979

    • 2010

      1,507,137

    • 2009

      1,485,919

    • 2008

      1,474,755


*Recommended not to combine dollar and other categories.

Budget & Revenue

Variable 2014 2015 2016
State General Fund Expenditures (thousands) $7,930,000 $7,959,000 $8,992,000
State Total Expenditures (thousands) $32,383,000 $33,525,000 $37,126,000
State Total General Fund Revenues (thousands) $7,601,000 $8,486,000 $8,906,000
  • Variable

    State General Fund Expenditures (thousands)

    • 2016

      $8,992,000

    • 2015

      $7,959,000

    • 2014

      $7,930,000

    • 2013

      $5,957,000

    • 2012

      $6,925,000

    • 2011

      $5,665,000

    • 2010

      $6,371,000

    • 2009

      $5,889,000

    • 2008

      $6,601,000


  • Variable

    State Total Expenditures (thousands)

    • 2016

      $37,126,000

    • 2015

      $33,525,000

    • 2014

      $32,383,000

    • 2013

      $25,803,000

    • 2012

      $27,014,000

    • 2011

      $33,471,000

    • 2010

      $32,547,000

    • 2009

      $24,523,000

    • 2008

      $22,174,000


  • Variable

    State Total General Fund Revenues (thousands)

    • 2016

      $8,906,000

    • 2015

      $8,486,000

    • 2014

      $7,601,000

    • 2013

      $7,213,000

    • 2012

      $6,941,000

    • 2011

      $6,504,000

    • 2010

      $6,017,000

    • 2009

      $5,836,000

    • 2008

      $5,890,000


*Recommended not to combine dollar and other categories.

Unfunded Liability Metrics

Variable 2014 2015 2016
Market Pension Debt/Household $45,840 $57,192 $74,100
Market Pension Debt/Capita $17,724 $22,114 $28,450
Market Pension Debt/State General Fund Expenditures 8.88 11.19 12.95  
Market Pension Debt/State Total Expenditures 2.17 2.66 3.14
Market Pension Debt/State Total General Fund Revenues 9.26 10.50 13.08
Actuarial Pension Debt/Household $6,269 $13,524 $20,332
Actuarial Pension Debt/Capita $2,424 $5,229 $7,806
Actuarial Pension Debt/State General Fund Expenditures 1.21 2.65 3.55
Actuarial Pension Debt/State Total Expenditures 0.30 0.63 0.86
Actuarial Pension Debt/State Total General Fund Revenues 1.27 2.48 3.59
  • Variable

    Market Pension Debt/Household

    • 2016

      $74,100

    • 2015

      $57,192

    • 2014

      $45,840

    • 2013

      $33,842

    • 2012

      $43,456

    • 2011

      $34,798

    • 2010

      $34,106

    • 2009

      $29,331

    • 2008

      $28,641


  • Variable

    Market Pension Debt/Capita

    • 2016

      $28,450

    • 2015

      $22,114

    • 2014

      $17,724

    • 2013

      $13,128

    • 2012

      $16,909

    • 2011

      $13,648

    • 2010

      $13,396

    • 2009

      $11,443

    • 2008

      $11,208


  • Variable

    Market Pension Debt/State General Fund Expenditures

    • 2016

      12.95

    • 2015

      11.19

    • 2014

      8.88

    • 2013

      8.66

    • 2012

      9.52

    • 2011

      9.32

    • 2010

      8.07

    • 2009

      7.40

    • 2008

      6.40


  • Variable

    Market Pension Debt/State Total Expenditures

    • 2016

      3.14

    • 2015

      2.66

    • 2014

      2.17

    • 2013

      2.00

    • 2012

      2.44

    • 2011

      1.58

    • 2010

      1.58

    • 2009

      1.78

    • 2008

      1.90


  • Variable

    Market Pension Debt/State Total General Fund Revenues

    • 2016

      13.08

    • 2015

      10.50

    • 2014

      9.26

    • 2013

      7.15

    • 2012

      9.50

    • 2011

      8.12

    • 2010

      8.54

    • 2009

      7.47

    • 2008

      7.17


  • Variable

    Actuarial Pension Debt/Household

    • 2016

      $20,332

    • 2015

      $13,524

    • 2014

      $6,269

    • 2013

      $47

    • 2012

      $2,847

    • 2011

      $6,513

    • 2010

      $4,224

    • 2009

      $4,843

    • 2008

      $7,072


  • Variable

    Actuarial Pension Debt/Capita

    • 2016

      $7,806

    • 2015

      $5,229

    • 2014

      $2,424

    • 2013

      $18

    • 2012

      $1,108

    • 2011

      $2,554

    • 2010

      $1,659

    • 2009

      $1,890

    • 2008

      $2,767


  • Variable

    Actuarial Pension Debt/State General Fund Expenditures

    • 2016

      3.55

    • 2015

      2.65

    • 2014

      1.21

    • 2013

      0.01

    • 2012

      0.62

    • 2011

      1.74

    • 2010

      1.00

    • 2009

      1.22

    • 2008

      1.58


  • Variable

    Actuarial Pension Debt/State Total Expenditures

    • 2016

      0.86

    • 2015

      0.63

    • 2014

      0.30

    • 2013

      0.00

    • 2012

      0.16

    • 2011

      0.30

    • 2010

      0.20

    • 2009

      0.29

    • 2008

      0.47


  • Variable

    Actuarial Pension Debt/State Total General Fund Revenues

    • 2016

      3.59

    • 2015

      2.48

    • 2014

      1.27

    • 2013

      0.01

    • 2012

      0.62

    • 2011

      1.52

    • 2010

      1.06

    • 2009

      1.23

    • 2008

      1.77


*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