| Plan Membership |
As of January 1, 2026 |
| Covered Payroll |
$698,293,472 |
| Average Pay per Active Member |
$54,558 |
| Actuarially Determined Contribution (ADC) |
|
| Unfunded Actuarial Accrued Liability (UAAL) |
$238,004,214 |
| Amortization of UAAL, with interest to mid-year |
$33,197,552 |
| Normal Cost, with interest to mid-year |
$47,745,387 |
| Reduction in Normal Cost for Member Contributions |
$27,371,154 |
| Actuarially Determined Contribution, County Portion
|
$53,571,784
|
| as a percent of payroll |
8.00% |
| Plan Assets |
|
| Actuarial Value |
$913,786,581 |
| Market Value |
$943,485,201 |
| Funded Status |
|
| Entry Age Normal Actuarial Accrued Liability
|
$1,151,790,795 |
Funded Ratios
| Funded Percentage on Actuarial Value of Assets |
| Funded Percentage on Market Value of Assets |
|
|
