| 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 | 79% |
| Funded Percentage on Market Value of Assets | 82% |