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) 2018, the most recent available.

Colorado, All State and Local Systems

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Plan : From year: to
Detailed Table

Assets, Liabilities and Unfunded Liabilities

Variable 2016 2017 2018
Market Liability (thousands) $144,178,565 $139,420,777 $139,661,558
Value of Assets (thousands) $48,347,488 $53,560,547 $49,258,723
Market Pension Debt (thousands) $95,831,076 $85,860,230 $90,402,835
Market Discount Rate 3.00% 3.00% 3.25%
Actuarial Liability (thousands) $85,235,342 $82,422,638 $85,208,468
Actuarial Pension Debt (thousands) $36,887,854 $28,862,091 $35,949,745
Assumed Rate of Return 7.25% 7.25% 7.25%
  • Variable

    Market Liability (thousands)

    • 2018

      $139,661,558

    • 2017

      $139,420,777

    • 2016

      $144,178,565

    • 2015

      $132,058,675

    • 2014

      $136,309,442

    • 2013

      $127,375,221

    • 2012

      $137,901,845

    • 2011

      $110,346,847

    • 2010

      $118,250,110

    • 2009

      $110,775,392

    • 2008

      $107,660,229


  • Variable

    Value of Assets (thousands)

    • 2018

      $49,258,723

    • 2017

      $53,560,547

    • 2016

      $48,347,488

    • 2015

      $46,849,798

    • 2014

      $48,126,456

    • 2013

      $47,232,864

    • 2012

      $40,050,455

    • 2011

      $39,809,308

    • 2010

      $43,649,654

    • 2009

      $37,920,912

    • 2008

      $33,540,501


  • Variable

    Market Pension Debt (thousands)

    • 2018

      $90,402,835

    • 2017

      $85,860,230

    • 2016

      $95,831,076

    • 2015

      $85,208,877

    • 2014

      $88,182,986

    • 2013

      $80,142,357

    • 2012

      $97,851,390

    • 2011

      $70,537,539

    • 2010

      $74,600,456

    • 2009

      $72,854,480

    • 2008

      $74,119,728


  • Variable

    Market Discount Rate

    • 2018

      3.25%

    • 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)

    • 2018

      $85,208,468

    • 2017

      $82,422,638

    • 2016

      $85,235,342

    • 2015

      $78,167,763

    • 2014

      $74,908,066

    • 2013

      $72,414,794

    • 2012

      $66,339,412

    • 2011

      $65,057,010

    • 2010

      $67,406,605

    • 2009

      $63,312,848

    • 2008

      $63,630,748


  • Variable

    Actuarial Pension Debt (thousands)

    • 2018

      $35,949,745

    • 2017

      $28,862,091

    • 2016

      $36,887,854

    • 2015

      $31,317,965

    • 2014

      $26,781,610

    • 2013

      $25,181,929

    • 2012

      $26,288,956

    • 2011

      $25,247,702

    • 2010

      $23,756,951

    • 2009

      $25,391,936

    • 2008

      $30,090,247


  • Variable

    Assumed Rate of Return

    • 2018

      7.25%

    • 2017

      7.25%

    • 2016

      7.25%

    • 2015

      7.50%

    • 2014

      7.50%

    • 2013

      7.50%

    • 2012

      8.00%

    • 2011

      8.00%

    • 2010

      8.00%

    • 2009

      8.50%

    • 2008

      8.50%


*Recommended not to combine dollar and other categories.

Funded Ratios

Variable 2016 2017 2018
Market Funded Ratio 33.5% 38.4% 35.3%
Actuarial Funded Ratio 56.7% 65.0% 57.8%
  • Variable

    Market Funded Ratio

    • 2018

      35.3%

    • 2017

      38.4%

    • 2016

      33.5%

    • 2015

      35.5%

    • 2014

      35.3%

    • 2013

      37.1%

    • 2012

      29.0%

    • 2011

      36.1%

    • 2010

      36.9%

    • 2009

      34.2%

    • 2008

      31.2%


  • Variable

    Actuarial Funded Ratio

    • 2018

      57.8%

    • 2017

      65.0%

    • 2016

      56.7%

    • 2015

      59.9%

    • 2014

      64.3%

    • 2013

      65.2%

    • 2012

      60.4%

    • 2011

      61.2%

    • 2010

      64.8%

    • 2009

      59.9%

    • 2008

      52.7%


*Recommended not to combine dollar and other categories.

State Demographics

Variable 2016 2017 2018
Population 5,583,177 5,640,859 5,740,466
Households 2,125,739 2,149,636 2,159,823
  • Variable

    Population

    • 2018

      5,740,466

    • 2017

      5,640,859

    • 2016

      5,583,177

    • 2015

      5,508,019

    • 2014

      5,355,588

    • 2013

      5,271,132

    • 2012

      5,191,709

    • 2011

      5,119,661

    • 2010

      5,048,575

    • 2009

      4,972,195

    • 2008

      4,889,730


  • Variable

    Households

    • 2018

      2,159,823

    • 2017

      2,149,636

    • 2016

      2,125,739

    • 2015

      2,097,643

    • 2014

      2,039,592

    • 2013

      2,002,800

    • 2012

      1,996,088

    • 2011

      1,975,388

    • 2010

      1,960,585

    • 2009

      1,910,146

    • 2008

      1,897,835


*Recommended not to combine dollar and other categories.

Budget & Revenue

Variable 2016 2017 2018
State General Fund Expenditures (thousands) $9,863,000 $10,488,000 $11,307,800
State Total Expenditures (thousands) $36,003,000 $33,946,000 $39,814,400
State Total General Fund Revenues (thousands) $9,971,000 $10,815,000 $12,341,000
  • Variable

    State General Fund Expenditures (thousands)

    • 2018

      $11,307,800

    • 2017

      $10,488,000

    • 2016

      $9,863,000

    • 2015

      $9,539,000

    • 2014

      $9,048,000

    • 2013

      $9,024,000

    • 2012

      $7,311,000

    • 2011

      $7,278,000

    • 2010

      $7,326,000

    • 2009

      $7,722,000

    • 2008

      $7,908,000


  • Variable

    State Total Expenditures (thousands)

    • 2018

      $39,814,400

    • 2017

      $33,946,000

    • 2016

      $36,003,000

    • 2015

      $33,001,000

    • 2014

      $31,346,000

    • 2013

      $30,111,000

    • 2012

      $28,777,000

    • 2011

      $30,917,000

    • 2010

      $31,064,000

    • 2009

      $28,806,000

    • 2008

      $25,129,000


  • Variable

    State Total General Fund Revenues (thousands)

    • 2018

      $12,341,000

    • 2017

      $10,815,000

    • 2016

      $9,971,000

    • 2015

      $9,815,000

    • 2014

      $8,989,000

    • 2013

      $8,555,000

    • 2012

      $7,736,000

    • 2011

      $7,086,000

    • 2010

      $6,458,000

    • 2009

      $7,083,000

    • 2008

      $8,151,000


*Recommended not to combine dollar and other categories.

Unfunded Liability Metrics

Variable 2016 2017 2018
Market Pension Debt/Household $45,081 $39,942 $41,857
Market Pension Debt/Capita $17,164 $15,221 $15,748
Market Pension Debt/State General Fund Expenditures 9.72 8.19 7.99
Market Pension Debt/State Total Expenditures 2.66 2.53 2.27
Market Pension Debt/State Total General Fund Revenues 9.61 7.94 7.33
Actuarial Pension Debt/Household $17,353 $13,427 $16,645
Actuarial Pension Debt/Capita $6,607 $5,117 $6,263
Actuarial Pension Debt/State General Fund Expenditures 3.74 2.75 3.18
Actuarial Pension Debt/State Total Expenditures 1.02 0.85 0.90
Actuarial Pension Debt/State Total General Fund Revenues 3.70 2.67 2.91
  • Variable

    Market Pension Debt/Household

    • 2018

      $41,857

    • 2017

      $39,942

    • 2016

      $45,081

    • 2015

      $40,621

    • 2014

      $43,236

    • 2013

      $40,015

    • 2012

      $49,022

    • 2011

      $35,708

    • 2010

      $38,050

    • 2009

      $38,141

    • 2008

      $39,055


  • Variable

    Market Pension Debt/Capita

    • 2018

      $15,748

    • 2017

      $15,221

    • 2016

      $17,164

    • 2015

      $15,470

    • 2014

      $16,466

    • 2013

      $15,204

    • 2012

      $18,848

    • 2011

      $13,778

    • 2010

      $14,777

    • 2009

      $14,652

    • 2008

      $15,158


  • Variable

    Market Pension Debt/State General Fund Expenditures

    • 2018

      7.99

    • 2017

      8.19

    • 2016

      9.72

    • 2015

      8.93

    • 2014

      9.75

    • 2013

      8.88

    • 2012

      13.38

    • 2011

      9.69

    • 2010

      10.18

    • 2009

      9.43

    • 2008

      9.37


  • Variable

    Market Pension Debt/State Total Expenditures

    • 2018

      2.27

    • 2017

      2.53

    • 2016

      2.66

    • 2015

      2.58

    • 2014

      2.81

    • 2013

      2.66

    • 2012

      3.40

    • 2011

      2.28

    • 2010

      2.40

    • 2009

      2.53

    • 2008

      2.95


  • Variable

    Market Pension Debt/State Total General Fund Revenues

    • 2018

      7.33

    • 2017

      7.94

    • 2016

      9.61

    • 2015

      8.68

    • 2014

      9.81

    • 2013

      9.37

    • 2012

      12.65

    • 2011

      9.95

    • 2010

      11.55

    • 2009

      10.29

    • 2008

      9.09


  • Variable

    Actuarial Pension Debt/Household

    • 2018

      $16,645

    • 2017

      $13,427

    • 2016

      $17,353

    • 2015

      $14,930

    • 2014

      $13,131

    • 2013

      $12,573

    • 2012

      $13,170

    • 2011

      $12,781

    • 2010

      $12,117

    • 2009

      $13,293

    • 2008

      $15,855


  • Variable

    Actuarial Pension Debt/Capita

    • 2018

      $6,263

    • 2017

      $5,117

    • 2016

      $6,607

    • 2015

      $5,686

    • 2014

      $5,001

    • 2013

      $4,777

    • 2012

      $5,064

    • 2011

      $4,932

    • 2010

      $4,706

    • 2009

      $5,107

    • 2008

      $6,154


  • Variable

    Actuarial Pension Debt/State General Fund Expenditures

    • 2018

      3.18

    • 2017

      2.75

    • 2016

      3.74

    • 2015

      3.28

    • 2014

      2.96

    • 2013

      2.79

    • 2012

      3.60

    • 2011

      3.47

    • 2010

      3.24

    • 2009

      3.29

    • 2008

      3.81


  • Variable

    Actuarial Pension Debt/State Total Expenditures

    • 2018

      0.90

    • 2017

      0.85

    • 2016

      1.02

    • 2015

      0.95

    • 2014

      0.85

    • 2013

      0.84

    • 2012

      0.91

    • 2011

      0.82

    • 2010

      0.76

    • 2009

      0.88

    • 2008

      1.20


  • Variable

    Actuarial Pension Debt/State Total General Fund Revenues

    • 2018

      2.91

    • 2017

      2.67

    • 2016

      3.70

    • 2015

      3.19

    • 2014

      2.98

    • 2013

      2.94

    • 2012

      3.40

    • 2011

      3.56

    • 2010

      3.68

    • 2009

      3.58

    • 2008

      3.69


*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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