Actuarial valuation
fiscal year 2026, as reported to the PRBFunded ratio
104.2%
- Actuarial accrued liability
- $224.7M
- Actuarial value of assets
- $234.2M
- Unfunded liability
- $-9.5M
- Amortization period
- 0.0 years
- Assumed return
- 6.75%
- Contributions (employer / employee, % pay)
- 3.5% / 0.0%
Financial report
fiscal year 2025- Net assets (market value)
- $271.3M
- Benefit payments
- $9.7M
- Total contributions
- $7.5M
Membership
fiscal year 2025- Active members
- 2,366
- Annuitants
- 1,258
Funded status by year
| FY | Funded ratio | Assets (actuarial) | Liability | Unfunded | Amortization |
|---|---|---|---|---|---|
| 2026 | 104.2% | $234.2M | $224.7M | $-9.5M | 0.0 |
| 2025 | 104.2% | $234.2M | $224.7M | $-9.5M | 0.0 |
| 2024 | 104.2% | $234.2M | $224.7M | $-9.5M | 0.0 |
| 2023 | 101.5% | $220.0M | $216.7M | $-3.3M | 0.0 |
| 2022 | 103.0% | $206.1M | $200.2M | $-5.9M | 0.0 |
| 2021 | 103.6% | $196.1M | $189.4M | $-6.8M | 0.0 |
| 2020 | 95.4% | $160.5M | $168.2M | $7.7M | 15.0 |
| 2019 | 95.4% | $160.5M | $168.2M | $7.7M | 15.0 |
| 2018 | 100.8% | $144.0M | $142.9M | $-1.1M | 0.0 |
| 2017 | 100.8% | $144.0M | $142.9M | $-1.1M | 0.0 |
| 2016 | 99.2% * | $120.0M | $123.0M | $2.9M | 19.0 |
| 2015 | 99.2% * | $120.0M | $123.0M | $2.9M | 19.0 |
| 2014 | 100.3% | $100.9M | $100.6M | $-272K | 0.0 |
| 2013 | 100.3% | $100.9M | $100.6M | $-272K | 0.0 |
| 2012 | 97.2% | $84.5M | $87.0M | $2.5M | 23.0 |
| 2011 | 97.2% | $84.5M | $87.0M | $2.5M | 23.0 |
| 2010 | 98.3% | $75.2M | $76.6M | $1.3M | 25.0 |
| 2009 | 98.3% | $75.2M | $76.6M | $1.3M | 25.0 |
| 2008 | 100.8% | $69.2M | $68.6M | $-564K | 0.0 |
| 2007 | 100.8% | $69.2M | $68.6M | $-564K | 0.0 |
| 2006 | 101.1% | $56.6M | $56.0M | $-593K | 0.0 |
* The plan's stated funded ratio differs by more than 0.5 points from assets ÷ liability for that year. The stated figure is shown; the row is flagged so the discrepancy is visible.