michigan department of treasury · local unit summary county local unit name prosperity region...

Local Unit Summary

County Local Unit Name Prosperity Region Local Unit Type

Preliminary Underfunded

Status (1) Waiver Status (2)

Corrective Action Plan

Required (3)


Approved (4)

Alger Alger County Road Commission 01 - Upper Peninsula Prosperity Alliance Road Commission Retirement Health Care

Allegan Allegan County Road Commission 04 - West Michigan Prosperity Alliance Road Commission Retirement Pension

Allegan Kalamazoo Lake Sewer And Water Authority 04 - West Michigan Prosperity Alliance Authority No Retirement Submission Yes

Alpena Alpena City Housing Commission 03 - Northeast Prosperity Region Authority Under Review

Alpena Alpena County Road Commission 03 - Northeast Prosperity Region Road Commission Retirement Health Care Under Review Pending Review

Alpena District Health Department No. 4 03 - Northeast Prosperity Region Authority Under Review

Antrim Antrim County Road Commission 02 - Northwest Prosperity Region Road Commission Both

Arenac Arenac County Road Commission 05 - East Central Michigan Prosperity Region Road Commission Retirement Pension

Baraga Baraga 01 - Upper Peninsula Prosperity Alliance Village Retirement Pension Deny Yes

Baraga Baraga County Memorial Hospital 01 - Upper Peninsula Prosperity Alliance Authority Under Review

Baraga Baraga County Road Commission 01 - Upper Peninsula Prosperity Alliance Road Commission Both Approve No

Baraga Copper Country Community Mental Health Services Board 01 - Upper Peninsula Prosperity Alliance Authority Retirement Health Care No Waiver Submission Yes

Baraga L'anse 01 - Upper Peninsula Prosperity Alliance Village Retirement Pension Deny Yes

Barry Barry County Road Commission 04 - West Michigan Prosperity Alliance Road Commission Retirement Health Care

Barry Barry County Transit 04 - West Michigan Prosperity Alliance Authority No Retirement Submission Yes

Barry Hastings 04 - West Michigan Prosperity Alliance City Retirement Health Care Deny Yes

Bay Bay City 05 - East Central Michigan Prosperity Region City Retirement Health Care Deny Yes

Bay Bay City Housing Commission 05 - East Central Michigan Prosperity Region Authority No Retirement Submission Yes

Bay Bay County 05 - East Central Michigan Prosperity Region County Under Review

Bay Bay County Department Of Water & Sewer 05 - East Central Michigan Prosperity Region Authority Retirement Health Care

Bay Bay County Library System 05 - East Central Michigan Prosperity Region Library Under Review

Bay Bay County Road Commission 05 - East Central Michigan Prosperity Region Road Commission Retirement Health Care

Bay Bay Metropolitan Transportation Authority 05 - East Central Michigan Prosperity Region Authority Both No Waiver Submission Yes

Bay Essexville 05 - East Central Michigan Prosperity Region City Retirement Health Care Deny Yes

Bay Hampton Township 05 - East Central Michigan Prosperity Region Township Retirement Health Care

Benzie Benzie County 02 - Northwest Prosperity Region County No Retirement Submission Yes

Benzie Benzie County Road Commission 02 - Northwest Prosperity Region Road Commission Retirement Pension Deny Yes

Berrien Benton Harbor 08 - Southwest Prosperity Region City Retirement Pension Deny Yes

Branch Branch County Road Commission 08 - Southwest Prosperity Region Road Commission Retirement Health Care

Branch Maple Lawn Medical Care Facility 08 - Southwest Prosperity Region Authority Under Review

Branch Union City 08 - Southwest Prosperity Region Village Retirement Health Care No Waiver Submission Yes

Calhoun Battle Creek 08 - Southwest Prosperity Region City Retirement Pension Deny Yes

Calhoun Battle Creek City Housing Commission 08 - Southwest Prosperity Region Authority No Retirement Submission Yes

Calhoun Marshall 08 - Southwest Prosperity Region City Retirement Health Care Deny Yes

Calhoun Marshall District Library 08 - Southwest Prosperity Region Library Both Approve No

Cass Cass County Road Commission 08 - Southwest Prosperity Region Road Commission Retirement Health Care Deny Yes

Cass Dowagiac 08 - Southwest Prosperity Region City Retirement Pension Deny Yes

Charlevoix Boyne City Housing Commission 02 - Northwest Prosperity Region Authority Retirement Pension Approve No

Charlevoix Jordan Valley Emergency Medical Services Authority 02 - Northwest Prosperity Region Authority No Retirement Submission Yes

Cheboygan Cheboygan County Road Commission 03 - Northeast Prosperity Region Road Commission Both Under Review Pending Review

Chippewa Chippewa County Health Department 01 - Upper Peninsula Prosperity Alliance Authority Retirement Health Care

Michigan Department of TreasuryLocal Unit Retirement System Summary

As of August 10, 20181Note: PA 202 of 2017 defines "underfunded status" to mean the following:

A) For retirement pension systems, the triggers for primary units (cities, villages, counties, and townships) are if the unit is less than 60% funded and has an annual required contribution that is over 10% of governmental fund revenues. The non-primary unit trigger is if the unit is less

than 60% funded.

B) For retirement health care systems, the triggers for primary units (cities, villages, counties and townships) are if the unit is less than 40% funded and has an annual required contribution greater than 12% of governmental fund revenues. The non-primary unit trigger is if the unit is

less than 40% funded.

2Split units have at least one underfunded system requiring a corrective action plan and at least one system that was approved for a waiver.

3Any local unit of government required to submit a corrective action plan has at least one underfunded retirement system as determined by PA 202 of 2017

4Following receipt of the corrective action plan by Treasury, the Municipal Stability Board(the Board) will accept the corrective action plan submission at the next scheduled meeting of the Board. The Board shall then approve or reject the corrective action plan within 45 days from the

date of the meeting.

1 of 39Updated 08/10/2018

Source: Fiscal year 2017 audited financial statements or most recent year available for biennial filers

Local Unit Summary





Required (3)


Approved (4)




than 60% funded.







Chippewa Chippewa County Road Commission 01 - Upper Peninsula Prosperity Alliance Road Commission Both Deny Yes

Chippewa Eastern Upper Peninsula Transportation Authority 01 - Upper Peninsula Prosperity Alliance Authority Retirement Pension Deny Yes

Chippewa Sault Ste Marie 01 - Upper Peninsula Prosperity Alliance City Retirement Pension Deny Yes

Chippewa Sault Ste Marie City Housing Commission 01 - Upper Peninsula Prosperity Alliance Authority Retirement Health Care Approve No

Clare Clare County Road Commission 05 - East Central Michigan Prosperity Region Road Commission Retirement Health Care Approve No

Clare Farwell 05 - East Central Michigan Prosperity Region Village No Retirement Submission Yes

Clare Michigan Works! Region B Consortium 05 - East Central Michigan Prosperity Region Authority Retirement Health Care No Waiver Submission Yes

Clinton Clinton County Road Commission 07 - South Central Prosperity Region Road Commission Retirement Pension

Clinton Community Mental Health Authority Of Clinton, Eaton And Ingham Counties07 - South Central Prosperity Region Authority No Retirement Submission Yes

Clinton St Johns 07 - South Central Prosperity Region City Retirement Pension Deny Yes

Crawford Crawford County Road Commission 03 - Northeast Prosperity Region Road Commission Under Review Deny Yes Pending

Delta Delta County Road Commission 01 - Upper Peninsula Prosperity Alliance Road Commission Retirement Pension Deny Yes

Delta Escanaba 01 - Upper Peninsula Prosperity Alliance City Retirement Pension Deny Yes

Delta Gladstone 01 - Upper Peninsula Prosperity Alliance City Retirement Pension No Waiver Submission Yes

Dickinson Dickinson County Road Commission 01 - Upper Peninsula Prosperity Alliance Road Commission Both

Dickinson Iron Mountain 01 - Upper Peninsula Prosperity Alliance City Both Deny Yes

Dickinson Kingsford City Housing Commission 01 - Upper Peninsula Prosperity Alliance Authority No Retirement Submission Yes

Dickinson Norway 01 - Upper Peninsula Prosperity Alliance City Retirement Pension Deny Yes

Eaton Charlotte Community Library 07 - South Central Prosperity Region Library Both Approve No

Eaton Eaton County Health & Rehabilition Services 07 - South Central Prosperity Region Hospital Finance Authority No Retirement Submission Yes

Eaton Eaton Rapids 07 - South Central Prosperity Region City Both Deny Yes

Eaton Grand Ledge Area Emergency Services Authority 07 - South Central Prosperity Region Authority Retirement Health Care Deny Yes

Genesee Beecher Metropolitan District 06 - East Michigan Prosperity Region Authority Retirement Health Care Deny Yes

Genesee Burton 06 - East Michigan Prosperity Region City Retirement Pension Deny Yes

Genesee Davison 06 - East Michigan Prosperity Region City Both Deny Yes

Genesee Davison Richfield Senior Citizens Authority 06 - East Michigan Prosperity Region Authority Retirement Pension Approve No

Genesee Flint 06 - East Michigan Prosperity Region City Both Deny Yes

Genesee Flint Charter Township 06 - East Michigan Prosperity Region Township Retirement Health Care

Genesee Flushing 06 - East Michigan Prosperity Region City Both Deny Yes

Genesee Genesee Charter Township 06 - East Michigan Prosperity Region Township Retirement Pension

Genesee Genesee County Road Commission 06 - East Michigan Prosperity Region Road Commission Retirement Pension Approve No

Genesee Genesee County Water & Waste Services 06 - East Michigan Prosperity Region Authority Retirement Health Care

Genesee Genesee District Library 06 - East Michigan Prosperity Region Library Retirement Health Care

Genesee Genesee Health System 06 - East Michigan Prosperity Region Authority Under Review

Genesee Grand Blanc Charter Township 06 - East Michigan Prosperity Region Township Retirement Health Care

Genesee Mass Transportation Authority 06 - East Michigan Prosperity Region Authority Retirement Health Care Approve No

Genesee Metro Police Authority Of Genesee County 06 - East Michigan Prosperity Region Authority Retirement Health Care

Genesee Montrose 06 - East Michigan Prosperity Region City Retirement Health Care No Waiver Submission Yes

Genesee Mount Morris Charter Township 06 - East Michigan Prosperity Region Township Both Deny Yes

Genesee Richfield Township 06 - East Michigan Prosperity Region Township Retirement Health Care Deny Yes

Gladwin Gladwin County Road Commission 05 - East Central Michigan Prosperity Region Road Commission Both

2 of 39Updated 08/10/2018


Local Unit Summary





Required (3)


Approved (4)




than 60% funded.







Gladwin Tobacco Township 05 - East Central Michigan Prosperity Region Township Under Review

Gogebic Gogebic County Community Mental Health Authority 01 - Upper Peninsula Prosperity Alliance Authority Retirement Pension Approve No

Gogebic Gogebic County Road Commission 01 - Upper Peninsula Prosperity Alliance Road Commission Retirement Health Care

Gogebic Ironwood 01 - Upper Peninsula Prosperity Alliance City Retirement Pension Deny Yes

Grand Traverse Grand Traverse County 02 - Northwest Prosperity Region County Under Review

Grand Traverse Grand Traverse County Road Commission 02 - Northwest Prosperity Region Road Commission Retirement Health Care

Grand Traverse Grand Traverse Metro Emergency Services Authority 02 - Northwest Prosperity Region Authority Retirement Health Care Under Review Pending Review

Grand Traverse Traverse City Light & Power 02 - Northwest Prosperity Region Authority Retirement Pension Deny Yes

Gratiot Gratiot County Road Commission 05 - East Central Michigan Prosperity Region Road Commission Both Split Yes

Houghton Houghton 01 - Upper Peninsula Prosperity Alliance County Under Review

Houghton Houghton County Road Commission 01 - Upper Peninsula Prosperity Alliance Road Commission Retirement Health Care Approve No

Ingham Capital Area Transportation Authority- Cata 07 - South Central Prosperity Region Authority Retirement Health Care No Waiver Submission Yes

Ingham Capital Region Airport Authority 07 - South Central Prosperity Region Authority Retirement Health Care Deny Yes

Ingham East Lansing 07 - South Central Prosperity Region City Retirement Pension Deny Yes

Ingham Lansing 07 - South Central Prosperity Region City Both Deny Yes

Ingham Lansing Housing Commission 07 - South Central Prosperity Region Authority Retirement Health Care No Waiver Submission Yes

Ingham Michigan County Road Commission Self- Insurance Pool 07 - South Central Prosperity Region Authority No Retirement Submission Yes

Ingham Tri- County Aging Consortium (ingham/clinton/eaton) 07 - South Central Prosperity Region Authority Retirement Health Care Approve No

Ionia Ionia 04 - West Michigan Prosperity Alliance City Retirement Pension Deny Yes

Ionia Ionia County Road Commission 04 - West Michigan Prosperity Alliance Road Commission Both

Ionia Saranac Village Housing Commission 04 - West Michigan Prosperity Alliance Authority Retirement Pension Approve No

Iosco Iosco County Road Commission 03 - Northeast Prosperity Region Road Commission Retirement Health Care Under Review Pending Review

Iosco Tawas Police Authority 03 - Northeast Prosperity Region Authority Retirement Pension Deny Yes

Iron Crystal Falls 01 - Upper Peninsula Prosperity Alliance City Both Split Yes

Iron Iron County Medical Care Facility 01 - Upper Peninsula Prosperity Alliance Authority Retirement Health Care

Iron Iron County Road Commission 01 - Upper Peninsula Prosperity Alliance Road Commission Both

Iron West Iron County Sewer Authority 01 - Upper Peninsula Prosperity Alliance Authority Retirement Pension Deny Yes

Isabella Central Michigan District Health Department 05 - East Central Michigan Prosperity Region Authority No Retirement Submission Yes

Jackson Blackman Charter Township 09 - Southeast Michigan Prosperity Region Township Retirement Health Care

Jackson Jackson 09 - Southeast Michigan Prosperity Region City Retirement Pension Split Yes

Jackson Jackson District Library 09 - Southeast Michigan Prosperity Region Library Retirement Health Care

Jackson Region 2 Planning Commission 09 - Southeast Michigan Prosperity Region Authority Retirement Health Care Approve No

Jackson Summit Township 09 - Southeast Michigan Prosperity Region Township Retirement Pension Approve No

Kalamazoo Vicksburg District Library 08 - Southwest Prosperity Region Library Retirement Pension Deny Yes

Kalkaska Kalkaska County Road Commission 02 - Northwest Prosperity Region Road Commission Both Under Review Pending Review

Kent Grand Rapids City Housing Commission 04 - West Michigan Prosperity Alliance Authority Retirement Health Care No Waiver Submission Yes

Kent Interurban Transit Partnership 04 - West Michigan Prosperity Alliance Authority No Retirement Submission Yes

Kent Kent County Road Commission 04 - West Michigan Prosperity Alliance Road Commission Retirement Pension Approve No

Kent Lakeland Library Cooperative 04 - West Michigan Prosperity Alliance Library Under Review

Kent Plainfield Charter Township 04 - West Michigan Prosperity Alliance Township Under Review

Kent Wyoming 04 - West Michigan Prosperity Alliance City Retirement Health Care Approve No

3 of 39Updated 08/10/2018


Local Unit Summary





Required (3)


Approved (4)




than 60% funded.







Keweenaw Keweenaw County Road Commission 01 - Upper Peninsula Prosperity Alliance Road Commission Both

Lake Lake County Road Commission 04 - West Michigan Prosperity Alliance Road Commission Both

Lapeer Lapeer 06 - East Michigan Prosperity Region City Retirement Health Care Deny Yes

Lapeer Lapeer County Road Commission 06 - East Michigan Prosperity Region Road Commission Both Approve No

Lenawee Britton 09 - Southeast Michigan Prosperity Region Village No Retirement Submission Yes

Lenawee Lenawee County Medical Care Facility 09 - Southeast Michigan Prosperity Region Authority Retirement Health Care

Livingston Howell 09 - Southeast Michigan Prosperity Region City Retirement Pension Approve No

Livingston Howell Area Fire Authority 09 - Southeast Michigan Prosperity Region Authority Retirement Health Care Approve No

Livingston Livingston County Road Commission 09 - Southeast Michigan Prosperity Region Road Commission Retirement Health Care

Luce Luce County Road Commission 01 - Upper Peninsula Prosperity Alliance Road Commission Both

Mackinac Mackinac County Road Commission 01 - Upper Peninsula Prosperity Alliance Road Commission Both Under Review Pending Review

Macomb Bruce Township 10 - Detroit Metro Prosperity Region Township Retirement Health Care Deny Yes

Macomb Center Line 10 - Detroit Metro Prosperity Region City Both Deny Yes

Macomb Eastpointe 10 - Detroit Metro Prosperity Region City Retirement Pension Deny Yes

Macomb Fraser 10 - Detroit Metro Prosperity Region City Both No Waiver Submission Yes

Macomb Harrison Charter Township 10 - Detroit Metro Prosperity Region Township Both

Macomb Mount Clemens 10 - Detroit Metro Prosperity Region City Retirement Health Care No Waiver Submission Yes

Macomb New Baltimore 10 - Detroit Metro Prosperity Region City Retirement Health Care Deny Yes

Macomb Romeo 10 - Detroit Metro Prosperity Region Village Retirement Health Care Deny Yes

Macomb Southeast Macomb Sanitary District 10 - Detroit Metro Prosperity Region Authority Retirement Health Care Approve No

Macomb St Clair Shores 10 - Detroit Metro Prosperity Region City Both Split Yes

Macomb State Of Michigan 41b District - Clinton Charter Township & Mt Clemens10 - Detroit Metro Prosperity Region Authority Retirement Health Care

Macomb Warren 10 - Detroit Metro Prosperity Region City Retirement Health Care Deny Yes

Manistee Manistee County 02 - Northwest Prosperity Region County Under Review

Manistee Manistee County Library 02 - Northwest Prosperity Region Library Retirement Pension Approve No

Marquette Ishpeming 01 - Upper Peninsula Prosperity Alliance City Retirement Pension

Marquette Marquette 01 - Upper Peninsula Prosperity Alliance City Both

Marquette Marquette Area Wastewater Treatment Facility 01 - Upper Peninsula Prosperity Alliance Authority Under Review

Marquette Marquette City Board Of Light And Power 01 - Upper Peninsula Prosperity Alliance Authority Both Split Yes

Marquette Marquette City Housing Commission 01 - Upper Peninsula Prosperity Alliance Authority No Retirement Submission Yes

Marquette Marquette County Road Commission 01 - Upper Peninsula Prosperity Alliance Road Commission Both Deny Yes

Marquette Negaunee City Housing Commission 01 - Upper Peninsula Prosperity Alliance Authority Retirement Pension

Marquette Pathways 01 - Upper Peninsula Prosperity Alliance Authority Both Deny Yes

Mason Mason County Road Commission 04 - West Michigan Prosperity Alliance Road Commission Under Review

Mecosta Mecosta County Road Commission 04 - West Michigan Prosperity Alliance Road Commission Retirement Health Care

Menominee Menominee County Road Commission 01 - Upper Peninsula Prosperity Alliance Road Commission Retirement Pension Approve No

Midland Midland 05 - East Central Michigan Prosperity Region City Retirement Pension Deny Yes

Midland Midland County Road Commission 05 - East Central Michigan Prosperity Region Road Commission Retirement Pension

Missaukee District Health Department No. 10 - White Cloud 02 - Northwest Prosperity Region Authority Retirement Pension

Missaukee Missaukee County Road Commission 02 - Northwest Prosperity Region Road Commission Retirement Health Care Under Review Pending Review

Monroe Monroe 09 - Southeast Michigan Prosperity Region County Retirement Health Care

4 of 39Updated 08/10/2018


Local Unit Summary





Required (3)


Approved (4)




than 60% funded.







Monroe Monroe Community Mental Health Authority 09 - Southeast Michigan Prosperity Region Authority Retirement Health Care

Monroe Monroe County Road Commission 09 - Southeast Michigan Prosperity Region Road Commission Retirement Health Care No Waiver Submission Yes

Monroe Monroe Housing Commission 09 - Southeast Michigan Prosperity Region Authority No Retirement Submission Yes

Montcalm Mid- Michigan District Health Department 04 - West Michigan Prosperity Alliance Authority Retirement Health Care

Montcalm Montcalm County Road Commission 04 - West Michigan Prosperity Alliance Road Commission Both Deny Yes

Montcalm White Pine District Library 04 - West Michigan Prosperity Alliance Library Retirement Pension No Waiver Submission Yes Approved

Montmorency Montmorency 03 - Northeast Prosperity Region County Under Review

Montmorency Montmorency County Road Commission 03 - Northeast Prosperity Region Road Commission Retirement Health Care

Montmorency Montmorency- Oscoda- Alpena Solid Waste Management Authority03 - Northeast Prosperity Region Authority Retirement Health Care

Muskegon Muskegon Central Dispatch 9- 1- 1 04 - West Michigan Prosperity Alliance Authority Retirement Health Care No Waiver Submission Yes

Muskegon Muskegon Heights City Housing Commission 04 - West Michigan Prosperity Alliance Authority No Retirement Submission Yes

Muskegon North Muskegon 04 - West Michigan Prosperity Alliance City Retirement Health Care Deny Yes

Muskegon Norton Shores 04 - West Michigan Prosperity Alliance City Retirement Pension Deny Yes

Newaygo Fremont 04 - West Michigan Prosperity Alliance City Retirement Pension Approve No

Newaygo Newaygo County Road Commission 04 - West Michigan Prosperity Alliance Road Commission Retirement Health Care Deny Yes

Oakland Berkley 10 - Detroit Metro Prosperity Region City Retirement Health Care Deny Yes

Oakland Bloomfield Charter Township 10 - Detroit Metro Prosperity Region Township Retirement Health Care Deny Yes

Oakland Bloomfield Township Public Library 10 - Detroit Metro Prosperity Region Library Retirement Health Care Deny Yes

Oakland Clawson 10 - Detroit Metro Prosperity Region City Retirement Pension Deny Yes

Oakland Ferndale City Housing Commission 10 - Detroit Metro Prosperity Region Authority Under Review

Oakland Hazel Park 10 - Detroit Metro Prosperity Region City Both Deny Yes

Oakland Holly 10 - Detroit Metro Prosperity Region Village Retirement Pension Deny Yes

Oakland Huntington Woods 10 - Detroit Metro Prosperity Region City Retirement Pension Approve No

Oakland Madison Heights 10 - Detroit Metro Prosperity Region City Both Deny Yes

Oakland Oak Park 10 - Detroit Metro Prosperity Region City Both Deny Yes

Oakland Oakland County Road Commission 10 - Detroit Metro Prosperity Region Road Commission Retirement Health Care Approve No

Oakland Pontiac 10 - Detroit Metro Prosperity Region City Retirement Health Care Deny Yes

Oakland Southfield 10 - Detroit Metro Prosperity Region City Retirement Health Care Deny Yes

Oakland State Of Michigan 48th Judicial District Court 10 - Detroit Metro Prosperity Region Authority Retirement Health Care Under Review Pending Review

Oakland Waterford Charter Township 10 - Detroit Metro Prosperity Region Township Retirement Health Care

Oceana Hart 04 - West Michigan Prosperity Alliance City Retirement Health Care Deny Yes

Oceana Oceana County Road Commission 04 - West Michigan Prosperity Alliance Road Commission Retirement Health Care

Ogemaw Ogemaw County Road Commission 03 - Northeast Prosperity Region Road Commission Both Split Yes

Ontonagon Ontonagon 01 - Upper Peninsula Prosperity Alliance Village Retirement Pension No Waiver Submission Yes

Ontonagon Ontonagon County Road Commission 01 - Upper Peninsula Prosperity Alliance Road Commission Both Deny Yes

Osceola Osceola County Road Commission 04 - West Michigan Prosperity Alliance Road Commission Both Under Review Pending Review

Osceola Reed City Housing Commission 04 - West Michigan Prosperity Alliance Authority Retirement Pension Approve No

Oscoda Oscoda County Road Commission 03 - Northeast Prosperity Region Road Commission Retirement Health Care

Otsego Otsego County Road Commission 03 - Northeast Prosperity Region Road Commission Both Deny Yes

Ottawa Coopersville Area District Library 04 - West Michigan Prosperity Alliance Library Retirement Pension Approve No

Ottawa Holland Charter Township 04 - West Michigan Prosperity Alliance Township Under Review

5 of 39Updated 08/10/2018


Local Unit Summary





Required (3)


Approved (4)




than 60% funded.







Ottawa Lakeshore Coordinating Council 04 - West Michigan Prosperity Alliance Authority No Retirement Submission Yes

Ottawa Ottawa County Road Commission 04 - West Michigan Prosperity Alliance Road Commission Both Deny Yes

Presque Isle Presque Isle County Road Commission 03 - Northeast Prosperity Region Road Commission Both Split Yes

Presque Isle Rogers City 03 - Northeast Prosperity Region City Retirement Pension Deny Yes

Roscommon Houghton Lake Sewer Authority 03 - Northeast Prosperity Region Authority Retirement Health Care

Roscommon Roscommon County 03 - Northeast Prosperity Region County Under Review

Roscommon Roscommon County Road Commission 03 - Northeast Prosperity Region Road Commission Retirement Health Care Under Review Pending Review

Saginaw Mbs International Airport Commission 05 - East Central Michigan Prosperity Region Authority Both

Saginaw Saginaw 05 - East Central Michigan Prosperity Region City Both Deny Yes

Saginaw Saginaw City Housing Commission 05 - East Central Michigan Prosperity Region Authority Both No Waiver Submission Yes

Saginaw Saginaw County Road Commission 05 - East Central Michigan Prosperity Region Road Commission Retirement Health Care

Saginaw Saginaw Transit Authority Regional Services 05 - East Central Michigan Prosperity Region Authority No Retirement Submission Yes

Saginaw St Charles 05 - East Central Michigan Prosperity Region Village Retirement Pension Approve No

Sanilac Croswell 06 - East Michigan Prosperity Region City Retirement Pension Deny Yes

Sanilac Lexington 06 - East Michigan Prosperity Region Village Retirement Health Care Deny Yes

Sanilac Sanilac County Community Mental Health Authority 06 - East Michigan Prosperity Region Authority Retirement Health Care Under Review Pending Review

Sanilac Sanilac County Road Commission 06 - East Michigan Prosperity Region Road Commission Retirement Health Care Under Review Pending Review

Schoolcraft Manistique 01 - Upper Peninsula Prosperity Alliance City Retirement Pension Deny Yes

Schoolcraft Schoolcraft County Road Commission 01 - Upper Peninsula Prosperity Alliance Road Commission Both Approve No

Shiawassee Shiawassee County Road Commission 06 - East Michigan Prosperity Region Road Commission Retirement Health Care Approve No

St Joseph St Joseph County Road Commission 08 - Southwest Prosperity Region Road Commission Retirement Health Care

St Joseph Sturgis City Housing Commission 08 - Southwest Prosperity Region Authority Under Review

St. Clair Marine City 06 - East Michigan Prosperity Region City Retirement Health Care No Waiver Submission Yes

St. Clair Marysville 06 - East Michigan Prosperity Region City Retirement Pension Split Yes

St. Clair Port Huron 06 - East Michigan Prosperity Region City Retirement Pension Deny Yes

St. Clair St Clair 06 - East Michigan Prosperity Region City Retirement Pension

St. Clair St Clair County Road Commission 06 - East Michigan Prosperity Region Road Commission Retirement Health Care No Waiver Submission Yes

St. Clair St Clair River Sewer & Water Authority 06 - East Michigan Prosperity Region Authority Under Review

Tuscola Tuscola County Road Commission 06 - East Michigan Prosperity Region Road Commission Both

Van Buren South Haven Area Emergency Services Authority 08 - Southwest Prosperity Region Authority Retirement Health Care

Van Buren Van Buren County 08 - Southwest Prosperity Region County Under Review

Van Buren Van Buren County Public Transit Authority 08 - Southwest Prosperity Region Authority No Retirement Submission Yes

Van Buren Van Buren County Road Commission 08 - Southwest Prosperity Region Road Commission Retirement Health Care

Washtenaw Ann Arbor Transportation Authority 09 - Southeast Michigan Prosperity Region Authority Retirement Health Care No Waiver Submission Yes

Washtenaw Milan 09 - Southeast Michigan Prosperity Region City Retirement Pension Deny Yes

Washtenaw Milan Public Library 09 - Southeast Michigan Prosperity Region Library Retirement Pension Deny Yes Pending

Washtenaw Saline Area Fire Department 09 - Southeast Michigan Prosperity Region Authority Retirement Health Care No Waiver Submission Yes

Washtenaw Washtenaw County Road Commission 09 - Southeast Michigan Prosperity Region Road Commission Both Approve No

Washtenaw Ypsilanti City Housing Commission Authority 09 - Southeast Michigan Prosperity Region Authority No Retirement Submission Yes

Washtenaw Ypsilanti Community Utilities Authority 09 - Southeast Michigan Prosperity Region Authority Retirement Pension Deny Yes

Wayne 33rd District Court- Woodhaven Authority 10 - Detroit Metro Prosperity Region Authority Under Review

6 of 39Updated 08/10/2018


Local Unit Summary





Required (3)


Approved (4)




than 60% funded.







Wayne 35th District- Plymouth Authority 10 - Detroit Metro Prosperity Region Authority Both

Wayne Allen Park 10 - Detroit Metro Prosperity Region City Retirement Health Care Deny Yes

Wayne Dearborn 10 - Detroit Metro Prosperity Region City Retirement Health Care Deny Yes

Wayne Dearborn Heights 10 - Detroit Metro Prosperity Region City Retirement Health Care No Waiver Submission Yes

Wayne Ecorse 10 - Detroit Metro Prosperity Region City Retirement Pension No Waiver Submission Yes Approved

Wayne Garden City 10 - Detroit Metro Prosperity Region City Retirement Health Care Deny Yes

Wayne Gibraltar 10 - Detroit Metro Prosperity Region City Retirement Health Care Deny Yes

Wayne Grosse Ile Township 10 - Detroit Metro Prosperity Region Township Retirement Pension Approve No

Wayne Grosse Pointe Farms 10 - Detroit Metro Prosperity Region City Retirement Health Care Deny Yes

Wayne Grosse Pointe Woods 10 - Detroit Metro Prosperity Region City Retirement Health Care Deny Yes

Wayne Grosse Pointes- Clinton Refuse Disposal Authority 10 - Detroit Metro Prosperity Region Authority No Retirement Submission Yes

Wayne Hamtramck 10 - Detroit Metro Prosperity Region City Retirement Pension No Waiver Submission Yes

Wayne Harper Woods 10 - Detroit Metro Prosperity Region City Under Review

Wayne Highland Park 10 - Detroit Metro Prosperity Region City Retirement Pension Deny Yes

Wayne Lincoln Park 10 - Detroit Metro Prosperity Region City Both No Waiver Submission Yes

Wayne Melvindale 10 - Detroit Metro Prosperity Region City Both

Wayne Northville Parks & Recreation Commission 10 - Detroit Metro Prosperity Region Authority Retirement Health Care Approve No

Wayne Plymouth 10 - Detroit Metro Prosperity Region City Retirement Pension Approve No

Wayne Plymouth Charter Township 10 - Detroit Metro Prosperity Region Township Retirement Health Care

Wayne Redford Charter Township 10 - Detroit Metro Prosperity Region Township Both Split Yes

Wayne Redford Township District Library 10 - Detroit Metro Prosperity Region Library No Retirement Submission None Yes

Wayne River Rouge 10 - Detroit Metro Prosperity Region City Retirement Health Care Approve No

Wayne Riverview 10 - Detroit Metro Prosperity Region City Retirement Health Care Deny Yes

Wayne Rockwood 10 - Detroit Metro Prosperity Region City Retirement Health Care Deny Yes

Wayne Romulus 10 - Detroit Metro Prosperity Region City Retirement Health Care Deny Yes

Wayne Southgate 10 - Detroit Metro Prosperity Region City Both Split Yes

Wayne Suburban Mobility Authority For Regional Transportation 10 - Detroit Metro Prosperity Region Authority Retirement Health Care Deny Yes

Wayne Taylor 10 - Detroit Metro Prosperity Region City Both No Waiver Submission Yes

Wayne Taylor City Housing Commission 10 - Detroit Metro Prosperity Region Authority Under Review

Wayne Trenton 10 - Detroit Metro Prosperity Region City Both Split Yes

Wayne Van Buren Charter Township 10 - Detroit Metro Prosperity Region Township Retirement Health Care Under Review Pending Review

Wayne Wayne 10 - Detroit Metro Prosperity Region City Both No Waiver Submission Yes

Wayne Wayne County Airport Authority 10 - Detroit Metro Prosperity Region Authority Retirement Health Care No Waiver Submission Yes

Wayne Westland 10 - Detroit Metro Prosperity Region City Both Deny Yes

Wayne Woodhaven 10 - Detroit Metro Prosperity Region City Retirement Health Care Deny Yes

Wayne Wyandotte 10 - Detroit Metro Prosperity Region City Retirement Health Care Deny Yes

Wexford Cadillac City Housing Commission Authority 02 - Northwest Prosperity Region Authority Retirement Health Care Under Review Pending Review

Wexford Wexford County Road Commission 02 - Northwest Prosperity Region Road Commission Retirement Health Care Deny Yes

7 of 39Updated 08/10/2018


Pension System Summary

County Prosperity Region Local Unit Name Local Unit Type

Pension System Name

(If Multiple Systems) Assets Liabilities

Unfunded Actuarial

Accrued Liability Funded Ratio

Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

(1)

Alcona 03 - Northeast Prosperity Region Alcona County County $10,146,124 $14,829,718 $4,683,594 68.4% $608,566 $8,177,921 7.4% NO

Alger 01 - Upper Peninsula Prosperity Alliance Alger County County $8,577,641 $12,705,133 $4,127,492 67.5% $400,129 $5,819,750 6.9% NO

Alger 01 - Upper Peninsula Prosperity Alliance Alger County Road Commission Road Commission $6,529,419 $9,708,637 $3,179,218 67.3% $377,324 $5,596,095 6.7% NO

Alger 01 - Upper Peninsula Prosperity Alliance Munising City $5,394,509 $8,717,673 $3,323,164 61.9% $251,568 $2,867,233 8.8% NO

Allegan 04 - West Michigan Prosperity Alliance Allegan City $3,787,258 $5,522,862 $1,735,604 68.6% $153,600 $5,257,880 2.9% NO

Allegan 04 - West Michigan Prosperity Alliance Allegan County County $53,766,163 $63,684,208 $9,918,045 84.4% $909,864 $49,121,384 1.9% NO

Allegan 04 - West Michigan Prosperity Alliance

Allegan County Community Mental

Health Services Board Authority $3,162,594 $2,715,088 -$447,506 116.5% $11,388 $27,970,651 0.0% NO

Allegan 04 - West Michigan Prosperity Alliance Allegan County Road Commission Road Commission $13,052,258 $23,237,923 $10,185,665 56.2% $707,736 $28,763,960 2.5% YES

Allegan 04 - West Michigan Prosperity Alliance Douglas Village, City Of City $2,835,345 $3,545,627 $710,282 80.0% $132,427 $3,530,849 3.8% NO

Allegan 04 - West Michigan Prosperity Alliance Interurban Transit Authority Authority $1,128,689 $1,364,280 $235,591 82.7% $14,736 $888,709 1.7% NO

Allegan 04 - West Michigan Prosperity Alliance Manlius Township Township $488,649 $556,754 $68,105 87.8% $11,111 $970,992 1.1% NO

Allegan 04 - West Michigan Prosperity Alliance Saugatuck City $1,507,581 $1,848,628 $341,047 81.6% $48,167 $3,359,318 1.4% NO

Allegan 04 - West Michigan Prosperity Alliance Saugatuck Township Township $297,090 $962,462 $665,372 30.9% $52,497 $1,544,305 3.4% NO

Allegan 04 - West Michigan Prosperity Alliance Saugatuck Township Fire District Authority $335,383 $437,279 $101,896 76.7% $25,655 $1,036,230 2.5% NO

Allegan 04 - West Michigan Prosperity Alliance Wayland City $5,238,987 $7,631,717 $2,392,730 68.6% $227,562 $2,889,620 7.9% NO

Alpena 03 - Northeast Prosperity Region Alpena City $25,700,239 $33,608,796 $7,908,557 76.5% $722,318 $11,655,565 6.2% NO

Alpena 03 - Northeast Prosperity Region Alpena County County $13,211,624 $21,011,694 $7,800,070 62.9% $764,357 $15,676,128 4.9% NO

Alpena 03 - Northeast Prosperity Region Alpena County Road Commission Road Commission $9,185,718 $12,427,308 $3,241,590 73.9% $352,368 $6,339,188 5.6% NO

Antrim 02 - Northwest Prosperity Region Antrim County County

MERS Primary

Government $20,979,715 $28,519,749 $7,540,034 73.6% $908,394 $16,115,906 9.9% NO

Antrim 02 - Northwest Prosperity Region Antrim County County

MERS Meadow Brook

Medical Care Facility $12,362,360 $16,750,269 $4,387,909 73.8% $679,675 $16,115,906 9.9% NO

Antrim 02 - Northwest Prosperity Region Antrim County Road Commission Road Commission $7,237,314 $13,882,954 $6,645,640 52.1% $617,664 $9,155,597 6.7% YES

Antrim 02 - Northwest Prosperity Region Central Lake Village $187,164 $201,577 $14,413 92.8% $15,419 $695,777 2.2% NO

Antrim 02 - Northwest Prosperity Region Elk Rapids Village $1,727,272 $2,384,163 $656,891 72.4% $94,228 $1,820,934 5.2% NO

Arenac 05 - East Central Michigan Prosperity Region Arenac County County $9,324,199 $12,844,392 $3,520,193 72.6% $572,091 $7,906,186 7.2% NO

Arenac 05 - East Central Michigan Prosperity Region Arenac County Road Commission Road Commission $2,122,935 $6,460,191 $4,337,256 32.9% $370,077 $7,603,931 4.9% YES

Arenac 05 - East Central Michigan Prosperity Region Au Gres City $1,535,851 $2,257,476 $721,625 68.0% $48,858 $720,389 6.8% NO

Arenac 05 - East Central Michigan Prosperity Region Sims- Whitney Utilities Authority Authority $254,056 $335,237 $81,181 75.8% $13,993 $2,883,527 0.5% NO

Arenac 05 - East Central Michigan Prosperity Region Standish City $1,627,910 $2,677,773 $1,049,863 60.8% $173,772 $1,588,209 10.9% NO

Arenac 05 - East Central Michigan Prosperity Region Sterling Village $304,785 $208,767 -$96,018 146.0% $0 $249,606 0.0% NO

Baraga 01 - Upper Peninsula Prosperity Alliance Baraga Village $1,510,817 $3,700,904 $2,190,087 40.8% $156,679 $632,651 24.8% YES

Baraga 01 - Upper Peninsula Prosperity Alliance Baraga County County $4,584,408 $7,065,791 $2,481,383 64.9% $231,945 $4,096,930 5.7% NO

Baraga 01 - Upper Peninsula Prosperity Alliance Baraga County Road Commission Road Commission $3,512,613 $7,430,276 $3,917,663 47.3% $228,153 $4,185,665 5.5% YES

Baraga 01 - Upper Peninsula Prosperity Alliance L'anse Village $3,085,850 $6,655,642 $3,569,792 46.4% $250,787 $1,893,226 13.2% YES

Barry 04 - West Michigan Prosperity Alliance Barry County County $40,480,754 $51,877,682 $11,396,928 78.0% $1,637,841 $23,740,604 6.9% NO

Barry 04 - West Michigan Prosperity Alliance

Barry County Community Mental Health

Authority Authority $7,060,362 $8,709,900 $1,649,538 81.1% $434,223 $11,241,836 3.9% NO

Barry 04 - West Michigan Prosperity Alliance Hastings City $7,982,175 $15,968,218 $7,986,043 50.0% $567,651 $5,827,849 9.7% NO

Barry 04 - West Michigan Prosperity Alliance Middleville Village $1,477,463 $1,904,831 $427,368 77.6% $55,650 $1,931,923 2.9% NO

Barry 04 - West Michigan Prosperity Alliance Nashville Village $429,833 $407,048 -$22,785 105.6% $12,130 $752,950 1.6% NO

Barry 04 - West Michigan Prosperity Alliance Thornapple Manor Authority $16,295,739 $18,502,708 $2,206,969 88.1% $633,302 $18,313,709 3.5% NO

Bay 05 - East Central Michigan Prosperity Region Auburn City $1,035,931 $2,020,116 $984,185 51.3% $83,661 $1,178,440 7.1% NO

Bay 05 - East Central Michigan Prosperity Region Bay- Arenac Behavioral Health Authority $50,013,796 $52,404,397 $2,390,601 95.4% $1,243,668 $47,353,767 2.6% NO

Bay 05 - East Central Michigan Prosperity Region Bay City City

General Employees

Retirement System-

MERS $49,234,657 $73,093,322 $23,858,665 67.4% $4,598,968 $29,824,637 20.5% NO

Bay 05 - East Central Michigan Prosperity Region Bay City City

Bay City Police and Fire

Retirement System $54,689,794 $72,884,757 $18,194,963 75.0% $1,521,054 $29,824,637 20.5% NO

Bay 05 - East Central Michigan Prosperity Region

Bay County Department Of Water &

Sewer Authority $261,487,178 $243,696,202 -$17,790,976 107.3% $1,958,204 $16,215,478 12.1% NO

Bay 05 - East Central Michigan Prosperity Region Bay County Road Commission Road Commission $35,875,872 $33,435,119 -$2,440,753 107.3% $587,549 $15,286,729 3.8% NO

Bay 05 - East Central Michigan Prosperity Region

Bay Metropolitan Transportation

Authority Authority $9,537,193 $17,330,619 $7,793,426 55.0% $672,674 $8,140,484 8.3% YES

Bay 05 - East Central Michigan Prosperity Region Essexville City $4,499,712 $6,820,262 $2,320,550 66.0% $260,893 $2,337,041 11.2% NO

Bay 05 - East Central Michigan Prosperity Region Pinconning City $1,284,294 $2,319,768 $1,035,474 55.4% $68,101 $1,073,060 6.3% NO

Benzie 02 - Northwest Prosperity Region Benzie County Road Commission Road Commission $2,598,755 $7,460,412 $4,861,657 34.8% $340,746 $5,934,879 5.7% YES

Benzie 02 - Northwest Prosperity Region

Benzie Leelanau District Health

Department Authority $714,840 $982,788 $267,948 72.7% $31,254 $2,377,753 1.3% NO

Benzie 02 - Northwest Prosperity Region Benzie Shores District Library Library $305,147 $282,350 -$22,797 108.1% $6,189 $326,582 1.9% NO

Benzie 02 - Northwest Prosperity Region Benzie Transportation Authority Authority $805,451 $730,941 -$74,510 110.2% $17,894 $1,838,271 1.0% NO

Michigan Department of TreasuryRetirement Pension System Summary

As of August 10, 2018

1Note: 2017 PA 202 defines "underfunded status" to mean the following:

A) For retirement pension systems, the triggers for primary units (cities, villages, counties, and townships) are if the unit is less than 60% funded and has an annual required contribution that is over 10% of governmental fund revenues. The non-primary unit trigger is if the unit is less than 60% funded.

B) For retirement health care systems, the triggers for primary units (cities, villages, counties and townships) are if the unit is less than 40% funded and has an annual required contribution greater than 12% of governmental fund revenues. The non-primary unit trigger is if the unit is less than 40% funded.

8 of 39Updated 08/10/2018




Pension System Name


Unfunded Actuarial


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

(1)






Benzie 02 - Northwest Prosperity Region Frankfort City $1,742,258 $3,496,957 $1,754,699 49.8% $137,376 $2,355,358 5.8% NO

Benzie 02 - Northwest Prosperity Region

Maples- Benzie County Medical Care

Facility Authority $6,648,710 $8,600,070 $1,951,360 77.3% $276,312 $8,522,322 3.2% NO

Berrien 08 - Southwest Prosperity Region Baroda Lake Police Department Authority $302,984 $411,970 $108,986 73.5% $28,380 $684,689 4.1% NO

Berrien 08 - Southwest Prosperity Region Benton Charter Township Township $18,713,681 $27,013,359 $8,299,678 69.3% $1,056,574 $8,713,860 12.1% NO

Berrien 08 - Southwest Prosperity Region Benton Harbor City $9,917,959 $26,400,392 $16,482,433 37.6% $1,115,747 $8,078,323 13.8% YES

Berrien 08 - Southwest Prosperity Region Berrien County County $154,066,086 $245,503,345 $91,437,259 62.8% $7,727,058 $92,058,324 8.4% NO

Berrien 08 - Southwest Prosperity Region Berrien Mental Health Authority Authority $21,389,921 $26,052,523 $4,662,602 82.1% $637,650 $47,018,272 1.4% NO

Berrien 08 - Southwest Prosperity Region Berrien Springs Village $1,456,538 $1,570,383 $113,845 92.8% $21,337 $1,332,052 1.6% NO

Berrien 08 - Southwest Prosperity Region Bridgman City $1,298,291 $1,839,690 $541,399 70.6% $76,193 $2,112,181 3.6% NO

Berrien 08 - Southwest Prosperity Region Buchanan City $7,340,585 $7,298,418 -$42,167 100.6% $159,475 $3,818,155 4.2% NO

Berrien 08 - Southwest Prosperity Region Buchanan District Library Library $302,649 $287,631 -$15,018 105.2% $4,319 $624,560 0.7% NO

Berrien 08 - Southwest Prosperity Region Chikaming Township Township $1,573,868 $2,381,200 $807,332 66.1% $65,632 $2,020,050 3.2% NO

Berrien 08 - Southwest Prosperity Region Coloma City $773,222 $928,405 $155,183 83.3% $15,563 $1,145,004 1.4% NO

Berrien 08 - Southwest Prosperity Region Coloma Charter Township Township $1,419,377 $2,328,866 $909,489 60.9% $78,884 $2,595,384 3.0% NO

Berrien 08 - Southwest Prosperity Region Eau Claire Village $182,945 $534,421 $351,476 34.2% $15,522 $376,223 4.1% NO

Berrien 08 - Southwest Prosperity Region Grand Beach Village $327,920 $341,931 $14,011 95.9% $25,551 $1,013,328 2.5% NO

Berrien 08 - Southwest Prosperity Region New Buffalo City $1,964,311 $2,565,283 $600,972 76.6% $84,229 $4,745,132 1.8% NO

Berrien 08 - Southwest Prosperity Region Niles City Retirement Plan A $17,771,562 $21,766,281 $3,994,719 81.6% $493,188 $7,717,038 13.9% NO

Berrien 08 - Southwest Prosperity Region Niles City Retirement Plan B $14,352,950 $20,492,805 $6,139,855 70.0% $582,561 $7,717,038 13.9% NO

Berrien 08 - Southwest Prosperity Region Niles Charter Township Township $3,918,673 $6,381,361 $2,462,688 61.4% $212,560 $3,645,080 5.8% NO

Berrien 08 - Southwest Prosperity Region Niles District Library Library $866,195 $1,055,947 $189,752 82.0% $15,878 $1,175,080 1.4% NO

Berrien 08 - Southwest Prosperity Region Oronoko Charter Township Township $1,614,028 $2,327,953 $713,925 69.3% $65,114 $2,435,694 2.7% NO

Berrien 08 - Southwest Prosperity Region

Southwestern Michigan Community

Ambulance Service Authority $2,279,234 $2,955,311 $676,077 77.1% $89,427 $2,949,401 3.0% NO

Berrien 08 - Southwest Prosperity Region St Joseph City $66,144,316 $65,125,082 -$1,019,234 101.6% $893,357 $13,288,797 6.7% NO

Branch 08 - Southwest Prosperity Region Branch County County $12,697,335 $17,012,012 $4,314,677 74.6% $442,927 $19,613,381 2.3% NO

Branch 08 - Southwest Prosperity Region Branch County Road Commission Road Commission $3,482,692 $5,482,719 $2,000,027 63.5% $395,708 $8,034,658 4.9% NO

Branch 08 - Southwest Prosperity Region

Branch- Hillsdale- St Joseph Community

Health Agency Authority $11,909,056 $14,321,279 $2,412,223 83.2% $209,441 $6,085,112 3.4% NO

Branch 08 - Southwest Prosperity Region Bronson City $1,299,193 $2,232,253 $933,060 58.2% $50,666 $1,447,367 3.5% NO

Branch 08 - Southwest Prosperity Region Coldwater City $18,665,234 $28,489,971 $9,824,737 65.5% $919,584 $12,925,380 7.1% NO

Calhoun 08 - Southwest Prosperity Region Albion City

Public Safety Officers'

Pension Fund $22,536,247 $13,435,967 -$9,100,280 167.7% $0 $6,603,512 1.8% NO

Calhoun 08 - Southwest Prosperity Region Albion City MERS $12,945,481 $13,771,328 $825,847 94.0% $122,066 $6,603,512 1.8% NO

Calhoun 08 - Southwest Prosperity Region Battle Creek City

Municipal Employees'

Retirement System of

Michigan $81,255,431 $141,255,649 $60,000,218 57.5% $4,865,316 $62,276,477 15.4% YES

Calhoun 08 - Southwest Prosperity Region Battle Creek City

City of Battle Creek

Police and Fire


Calhoun 08 - Southwest Prosperity Region Calhoun County County



Michigan $51,165,413 $80,966,571 $29,801,158 63.2% $1,937,410 $80,444,094 3.4% NO




Michigan - Road

Department $8,111,640 $18,274,757 $10,163,117 44.4% $824,587 $80,444,094 3.4% NO

Calhoun 08 - Southwest Prosperity Region

Calhoun County Consolidated Dispatch

Authority Authority $5,568,398 $5,640,552 $72,154 98.7% $27,816 $3,444,422 0.8% NO

Calhoun 08 - Southwest Prosperity Region Emmett Charter Township Township $3,872,870 $5,198,537 $1,325,667 74.5% $97,716 $4,155,750 2.4% NO

Calhoun 08 - Southwest Prosperity Region Marshall City $21,237,785 $34,352,142 $13,114,357 61.8% $815,277 $7,465,578 10.9% NO


Marshall Area Fire Fighters Ambulance

Authority Authority $863,433 $845,695 -$17,738 102.1% $24,926 $2,030,288 1.2% NO

Calhoun 08 - Southwest Prosperity Region Marshall District Library Library $95,336 $165,738 $70,402 57.5% $14,700 $1,049,614 1.4% YES

Calhoun 08 - Southwest Prosperity Region Pennfield Charter Township Township $1,886,853 $2,775,733 $888,880 68.0% $82,953 $3,011,198 2.8% NO

Calhoun 08 - Southwest Prosperity Region Springfield City $6,443,725 $10,127,290 $3,683,565 63.6% $218,062 $3,809,173 5.7% NO


Summit Pointe Community Mental

Health Authority Authority $21,857,009 $5,581,541 -$16,275,468 391.6% $0 $51,673,560 0.0% NO

9 of 39Updated 08/10/2018




Pension System Name


Unfunded Actuarial


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

(1)






Calhoun 08 - Southwest Prosperity Region Willard Public Library Library $3,115,708 $3,569,009 $453,301 87.3% $110,988 $6,042,355 1.8% NO

Cass 08 - Southwest Prosperity Region Cass County $21,201,533 $30,492,200 $9,290,667 69.5% $709,320 $21,387,248 3.3% NO

Cass 08 - Southwest Prosperity Region Cass County Medical Care Facility Authority $5,319,944 $5,854,504 $534,560 90.9% $47,554 $8,147,328 0.6% NO

Cass 08 - Southwest Prosperity Region Cass District Library Library $863,557 $970,398 $106,841 89.0% $20,200 $1,268,286 1.6% NO

Cass 08 - Southwest Prosperity Region Dowagiac City $9,877,054 $20,298,454 $10,421,400 48.7% $801,290 $4,606,684 17.4% YES

Cass 08 - Southwest Prosperity Region Dowagiac District Library Library $94,804 $97,395 $2,591 97.3% $4,824 $424,935 1.1% NO

Cass 08 - Southwest Prosperity Region Dowagiac Housing Commission Authority $240,478 $213,071 -$27,407 112.9% $0 $1,047,310 0.0% NO

Cass 08 - Southwest Prosperity Region Howard Township Township $111,722 $144,777 $33,055 77.2% $5,997 $881,176 0.7% NO

Charlevoix 02 - Northwest Prosperity Region Boyne City City $6,505,015 $8,888,687 $2,383,672 73.2% $252,664 $6,508,633 3.9% NO

Charlevoix 02 - Northwest Prosperity Region Boyne City Housing Commission Authority $655,789 $1,126,292 $470,503 58.2% $29,552 $680,558 4.3% YES

Charlevoix 02 - Northwest Prosperity Region Charlevoix City $8,264,805 $13,333,864 $5,069,059 62.0% $318,731 $4,544,932 7.0% NO

Charlevoix 02 - Northwest Prosperity Region Charlevoix County $37,484,999 $51,910,946 $14,425,947 72.2% $1,398,350 $18,326,889 7.6% NO

Charlevoix 02 - Northwest Prosperity Region Charlevoix County Road Commission Road Commission $6,177,289 $8,185,654 $2,008,365 75.5% $224,810 $10,585,980 2.1% NO

Charlevoix 02 - Northwest Prosperity Region East Jordan City $3,222,269 $4,921,457 $1,699,188 65.5% $129,081 $2,076,328 6.2% NO

Charlevoix 02 - Northwest Prosperity Region East Jordan City Housing Commission Authority $108,175 $119,022 $10,847 90.9% $145,696 0.0% NO

Charlevoix 02 - Northwest Prosperity Region Grandvue Medical Care Facility Authority $18,663,510 $18,620,737 -$42,773 100.2% $597,290 $15,895,109 3.8% NO

Charlevoix 02 - Northwest Prosperity Region Jordan Valley District Library Library $249,867 $264,694 $14,827 94.4% $5,568 $367,595 1.5% NO

Charlevoix 02 - Northwest Prosperity Region

Northwest Michigan Community Health

Agency Authority $4,712,798 $6,507,100 $1,794,302 72.4% $255,366 $20,855,867 1.2% NO

Cheboygan 03 - Northeast Prosperity Region Cheboygan City $6,366,289 $10,434,677 $4,068,388 61.0% $284,658 $3,375,855 8.4% NO

Cheboygan 03 - Northeast Prosperity Region Cheboygan County $19,498,074 $27,992,330 $8,494,256 69.7% $974,897 $15,636,197 6.2% NO

Cheboygan 03 - Northeast Prosperity Region Cheboygan County Road Commission Road Commission $9,782,185 $20,804,660 $11,022,475 47.0% $912,327 $10,905,721 8.4% YES

Cheboygan 03 - Northeast Prosperity Region Mackinaw City Village $915,176 $1,115,766 $200,590 82.0% $27,936 $2,594,164 1.1% NO

Cheboygan 03 - Northeast Prosperity Region Tuscarora Township Township $1,519,447 $2,282,831 $763,384 66.6% $86,165 $1,908,789 4.5% NO

Chippewa 01 - Upper Peninsula Prosperity Alliance Chippewa County $29,608,775 $43,282,064 $13,673,289 68.4% $1,477,710 $25,656,723 5.8% NO

Chippewa 01 - Upper Peninsula Prosperity Alliance Chippewa County Health Department Authority $8,857,301 $12,679,868 $3,822,567 69.9% $312,144 $6,373,655 4.9% NO

Chippewa 01 - Upper Peninsula Prosperity Alliance Chippewa County Road Commission Road Commission $10,192,701 $19,743,836 $9,551,135 51.6% $842,918 $12,660,984 6.7% YES

Chippewa 01 - Upper Peninsula Prosperity Alliance Detour Village $183,099 $482,622 $299,523 37.9% $29,960 $582,184 5.1% NO

Chippewa 01 - Upper Peninsula Prosperity Alliance Drummond Island Township $165,539 $205,774 $40,235 80.4% $9,126 $1,044,022 0.9% NO

Chippewa 01 - Upper Peninsula Prosperity Alliance

Eastern Upper Peninsula Regional

Planning & Development Commission Authority $305,105 $226,562 -$78,543 134.7% $3,354 $679,481 0.5% NO


Eastern Upper Peninsula Transportation

Authority Authority $5,031,330 $11,408,816 $6,377,486 44.1% $423,807 $4,381,794 9.7% YES


Ecomonic Development Commission Of

The City Of Sault Ste Marie Authority $166,792 $250,600 $83,808 66.6% $4,647 $197,025 2.4% NO


Economic Development Corporation Of

Chippewa County Authority $1,457,328 $1,864,002 $406,674 78.2% $47,815 $3,794,995 1.3% NO

Chippewa 01 - Upper Peninsula Prosperity Alliance Sault Ste Marie City

City of Sault Ste Marie

Firemen and Policemen

Retirement System $14,343,657 $28,367,680 $14,024,023 50.6% $1,369,975 $15,181,049 12.7% YES

Chippewa 01 - Upper Peninsula Prosperity Alliance Sault Ste Marie City MERS $19,856,088 $29,833,182 $9,977,094 66.6% $553,169 $15,181,049 12.7% NO


Sault Ste Marie City Housing

Commission Authority $1,902,630 $2,045,853 $143,223 93.0% $24,426 $2,107,125 1.2% NO

Chippewa 01 - Upper Peninsula Prosperity Alliance Superior District Library Library $1,222,608 $819,927 -$402,681 149.1% $0 $1,046,962 0.0% NO

Clare 05 - East Central Michigan Prosperity Region Clare City $5,133,579 $8,633,270 $3,499,691 59.5% $246,242 $3,829,166 6.4% NO

Clare 05 - East Central Michigan Prosperity Region Clare County

MERS for the Transit

Corporation $174,210 $260,996 $86,786 66.7% $22,068 $14,940,262 4.8% NO

Clare 05 - East Central Michigan Prosperity Region Clare County

Municipal Employees

Retirement System $15,514,617 $22,676,997 $7,162,380 68.4% $691,336 $14,940,262 4.8% NO

Clare 05 - East Central Michigan Prosperity Region Clare County Road Commission Road Commission $7,602,960 $11,756,616 $4,153,656 64.7% $277,078 $7,658,894 3.6% NO

Clare 05 - East Central Michigan Prosperity Region Harrison City $2,456,627 $3,493,634 $1,037,007 70.3% $86,154 $2,672,246 3.2% NO

Clare 05 - East Central Michigan Prosperity Region Harrison District Library Library $157,487 $252,696 $95,209 62.3% $8,293 $298,123 2.8% NO

Clinton 07 - South Central Prosperity Region Bath Charter Township Township $5,573,524 $7,427,598 $1,854,074 75.0% $149,977 $4,554,778 3.3% NO

Clinton 07 - South Central Prosperity Region Clinton County MERS $59,015,258 $58,384,353 -$630,905 101.1% $1,077,588 $28,067,353 3.8% NO

10 of 39Updated 08/10/2018




Pension System Name


Unfunded Actuarial


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

(1)






Clinton 07 - South Central Prosperity Region Clinton County MERS $59,015,258 $58,384,353 -$630,905 101.1% $1,077,588 $28,067,353 3.8% NO

Clinton 07 - South Central Prosperity Region Clinton County Road Commission Road Commission $12,845,729 $21,633,871 $8,788,142 59.4% $695,686 $15,599,555 4.5% YES

Clinton 07 - South Central Prosperity Region Dewitt City $2,479,768 $5,126,008 $2,646,240 48.4% $198,528 $3,426,919 5.8% NO

Clinton 07 - South Central Prosperity Region Dewitt Charter Township Township $3,912,316 $5,614,349 $1,702,033 69.7% $187,397 $6,939,096 2.7% NO

Clinton 07 - South Central Prosperity Region Fowler Village $289,552 $396,886 $107,334 73.0% $17,370 $568,499 3.1% NO

Clinton 07 - South Central Prosperity Region

Southern Clinton County Municipal

Utilities Authority Authority $3,350,004 $4,045,382 $695,378 82.8% $71,460 $3,593,699 2.0% NO

Clinton 07 - South Central Prosperity Region St Johns City $8,029,317 $17,584,767 $9,555,450 45.7% $762,754 $6,429,394 11.9% YES

Clinton 07 - South Central Prosperity Region Westphalia Village $435,003 $598,832 $163,829 72.6% $14,844 $532,292 2.8% NO

Crawford 03 - Northeast Prosperity Region Crawford County $20,166,870 $20,275,857 $108,987 99.5% $45,890 $10,318,947 0.4% NO

Crawford 03 - Northeast Prosperity Region

Crawford County Transportation


Crawford 03 - Northeast Prosperity Region Grayling City $2,276,930 $4,003,525 $1,726,595 56.9% $179,580 $3,260,341 5.5% NO

Delta 01 - Upper Peninsula Prosperity Alliance Delta County $25,490,405 $37,481,999 $11,991,594 68.0% $879,024 $15,559,288 5.6% NO

Delta 01 - Upper Peninsula Prosperity Alliance Delta Area Transit Authority Authority $37,352 $43,863 $6,511 85.2% $9,731 $289,438 3.4% NO

Delta 01 - Upper Peninsula Prosperity Alliance Delta County Road Commission Road Commission $6,077,386 $12,099,849 $6,022,463 50.2% $439,535 $8,482,520 5.2% YES

Delta 01 - Upper Peninsula Prosperity Alliance Escanaba City MERS $19,677,756 $35,812,342 $16,134,586 54.9% $1,332,991 $11,862,536 20.8% YES

Delta 01 - Upper Peninsula Prosperity Alliance Escanaba City Act 345 $28,608,175 $34,276,632 $5,668,457 83.5% $1,134,353 $11,862,536 20.8% NO

Delta 01 - Upper Peninsula Prosperity Alliance Gladstone City $6,015,667 $13,189,003 $7,173,336 45.6% $721,620 $4,193,365 17.2% YES

Delta 01 - Upper Peninsula Prosperity Alliance

Public Health, Delta And Menominee

County Authority $8,828,966 $10,061,042 $1,232,076 87.8% $319,441 $3,385,136 9.4% NO

Dickinson 01 - Upper Peninsula Prosperity Alliance Dickinson County $21,574,395 $35,453,783 $13,879,388 60.9% $1,166,542 $15,498,279 7.5% NO

Dickinson 01 - Upper Peninsula Prosperity Alliance Dickinson County Road Commission Road Commission $4,840,383 $10,482,381 $5,641,998 46.2% $390,252 $6,515,924 6.0% YES

Dickinson 01 - Upper Peninsula Prosperity Alliance Iron Mountain City P&F PENSION (PA 345) $10,481,877 $16,597,624 $6,115,747 63.2% $632,912 $7,672,814 14.3% NO

Dickinson 01 - Upper Peninsula Prosperity Alliance Iron Mountain City MERS $4,754,795 $12,468,657 $7,713,862 38.1% $467,151 $7,672,814 14.3% YES

Dickinson 01 - Upper Peninsula Prosperity Alliance

Iron Mountain- Kingsford Joint Sewage

Authority Authority $842,203 $1,360,658 $518,455 61.9% $37,069 $1,019,652 3.6% NO

Dickinson 01 - Upper Peninsula Prosperity Alliance Kingsford City

City of Kingsford Police

and Firemen Retirement

System $17,734,052 $17,211,977 -$522,075 103.0% $415,442 $4,654,082 13.1% NO

Dickinson 01 - Upper Peninsula Prosperity Alliance Kingsford City

Municipal Employees


Dickinson 01 - Upper Peninsula Prosperity Alliance

Northpointe Behavioral Healthcare

Systems Authority $10,981,301 $12,940,663 $1,959,362 84.9% $276,712 $17,027,564 1.6% NO

Dickinson 01 - Upper Peninsula Prosperity Alliance Norway City $8,356,885 $19,809,486 $11,452,601 42.2% $687,116 $3,752,293 18.3% YES

Eaton 07 - South Central Prosperity Region Barry- Eaton District Health Department Authority $14,381,735 $20,478,126 $6,096,391 70.2% $502,469 $6,489,702 7.7% NO

Eaton 07 - South Central Prosperity Region Charlotte City $12,243,499 $21,747,435 $9,503,936 56.3% $604,246 $6,308,536 9.6% NO

Eaton 07 - South Central Prosperity Region Charlotte Community Library Library $381,410 $770,927 $389,517 49.5% $38,880 $526,015 7.4% YES

Eaton 07 - South Central Prosperity Region Delta Charter Township Township $10,936,244 $14,148,458 $3,212,214 77.3% $258,411 $18,489,601 1.4% NO

Eaton 07 - South Central Prosperity Region Dimondale Village $644,134 $849,891 $205,757 75.8% $16,848 $694,421 2.4% NO

Eaton 07 - South Central Prosperity Region Eaton County

Eaton County Medical

Care Facility - MERS $9,590,451 $11,267,232 $1,676,781 85.1% $448,109 $43,603,891 7.8% NO

Eaton 07 - South Central Prosperity Region Eaton County Eaton County - MERS $84,469,694 $152,754,300 $68,284,606 55.3% $2,969,160 $43,603,891 7.8% NO

Eaton 07 - South Central Prosperity Region Eaton Rapids City $8,538,127 $14,544,381 $6,006,254 58.7% $424,370 $3,585,598 11.8% YES

Eaton 07 - South Central Prosperity Region Grand Ledge City $1,858,341 $3,225,633 $1,367,292 57.6% $90,446 $4,818,251 1.9% NO

Eaton 07 - South Central Prosperity Region Grand Ledge Area District Library Library $17,793 $19,418 $1,625 91.6% $4,391 $734,050 0.6% NO

Eaton 07 - South Central Prosperity Region

Grand Ledge Area Emergency Services


Eaton 07 - South Central Prosperity Region Potterville City $662,348 $948,270 $285,922 69.8% $46,903 $1,461,731 3.2% NO

Emmet 02 - Northwest Prosperity Region

Bay Bluffs - Emmet County Medical

Care Facility Authority $2,233,528 $2,135,867 -$97,661 104.6% $0 $13,219,008 0.0% NO

Emmet 02 - Northwest Prosperity Region Emmet County $4,660,272 $4,208,182 -$452,090 110.7% $0 $32,023,155 0.0% NO

Emmet 02 - Northwest Prosperity Region Emmet County Road Commission Road Commission $9,874,215 $14,222,673 $4,348,458 69.4% $645,673 $13,951,932 4.6% NO

Emmet 02 - Northwest Prosperity Region

Harbor Springs Area Sewage Disposal

Authority Authority $979,024 $1,097,451 $118,427 89.2% $28,176 $1,564,468 1.8% NO

Emmet 02 - Northwest Prosperity Region Lakeview Cemetery Board Authority $115,277 $117,435 $2,158 98.2% $5,751 $158,846 3.6% NO

Emmet 02 - Northwest Prosperity Region Pellston Village $343,213 $475,576 $132,363 72.2% $7,697 $421,137 1.8% NO

11 of 39Updated 08/10/2018




Pension System Name


Unfunded Actuarial


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

(1)






Emmet 02 - Northwest Prosperity Region Petoskey City MERS - City Employees $21,722,382 $26,539,170 $4,816,788 81.9% $686,087 $8,529,979 8.3% NO

Emmet 02 - Northwest Prosperity Region Petoskey City

MERS - Library

Employees $317,372 $387,747 $70,375 81.9% $24,634 $8,529,979 8.3% NO

Genesee 06 - East Michigan Prosperity Region Beecher Metropolitan District Authority $4,341,046 $6,479,743 $2,138,697 67.0% $211,542 $3,852,677 5.5% NO

Genesee 06 - East Michigan Prosperity Region Bishop International Airport Authority Authority $7,596,201 $10,137,578 $2,541,377 74.9% $330,837 $19,147,571 1.7% NO

Genesee 06 - East Michigan Prosperity Region Burton City $21,777,985 $52,671,403 $30,893,418 41.3% $2,248,097 $17,100,112 13.1% YES

Genesee 06 - East Michigan Prosperity Region Clio City $1,284,282 $1,738,781 $454,499 73.9% $61,719 $1,643,329 3.8% NO

Genesee 06 - East Michigan Prosperity Region Davison City City of Davison $6,064,952 $12,163,907 $6,098,955 49.9% $472,201 $3,334,509 16.1% YES

Genesee 06 - East Michigan Prosperity Region Davison City

City of Davison Non-

Union Pension Plan $1,100,496 $1,248,286 $147,790 88.2% $64,484 $3,334,509 16.1% NO

Genesee 06 - East Michigan Prosperity Region

Davison Richfield Senior Citizens

Authority Authority $158,565 $300,712 $142,147 52.7% $10,743 $215,323 5.0% YES

Genesee 06 - East Michigan Prosperity Region Davison Township Township $10,181,301 $14,228,186 $4,046,885 71.6% $351,609 $6,710,178 0.0% NO

Genesee 06 - East Michigan Prosperity Region Fenton City $10,088,701 $16,755,322 $6,666,621 60.2% $572,230 $8,706,842 6.6% NO

Genesee 06 - East Michigan Prosperity Region Flint City $203,099,493 $548,844,656 $345,745,163 37.0% $17,325,673 $86,855,728 19.9% YES

Genesee 06 - East Michigan Prosperity Region Flint Charter Township Township

Flint Township

Firefighters' Retirement

System $7,175,295 $9,426,040 $2,250,745 76.1% $277,622 $14,775,826 7.7% NO

Genesee 06 - East Michigan Prosperity Region Flint Charter Township Township MERS $18,964,043 $31,221,673 $12,257,630 60.7% $855,755 $14,775,826 7.7% NO

Genesee 06 - East Michigan Prosperity Region Flint Public Library Library $1,612,264 $1,455,320 -$156,944 110.8% $9,746 $4,280,046 0.2% NO

Genesee 06 - East Michigan Prosperity Region Flushing City $9,496,483 $19,830,798 $10,334,315 47.9% $1,104,835 $5,206,461 21.2% YES

Genesee 06 - East Michigan Prosperity Region Flushing Charter Township Township $3,462,116 $5,619,532 $2,157,416 61.6% $201,487 $2,414,777 8.3% NO

Genesee 06 - East Michigan Prosperity Region Genesee County $228,296,310 $387,375,731 $159,079,421 58.9% $9,041,206 $193,287,745 4.7% NO

Genesee 06 - East Michigan Prosperity Region Genesee Charter Township Township $8,399,390 $17,682,133 $9,282,743 47.5% $651,816 $6,101,265 10.7% YES

Genesee 06 - East Michigan Prosperity Region Genesee County Road Commission Road Commission $55,947,560 $93,338,844 $37,391,284 59.9% $1,835,144 $50,268,119 3.7% YES


Genesee County Water & Waste

Services Authority $42,930,000 $70,488,810 $27,558,810 60.9% $1,430,189 $82,505,937 1.7% NO

Genesee 06 - East Michigan Prosperity Region Genesee District Library Library $13,081,574 $20,099,871 $7,018,297 65.1% $482,817 $9,782,104 4.9% NO

Genesee 06 - East Michigan Prosperity Region Genesee Health System Authority

Genesee County

Employees' Retirement

System $86,136,080 $132,993,414 $46,857,334 64.8% $3,067,099 $128,845,780 2.4% NO


Genesee County


System $81,849,000 $140,774,616 $58,925,616 58.1% $2,442,981 $131,314,578 1.9% YES

Genesee 06 - East Michigan Prosperity Region Grand Blanc City $13,638,630 $14,156,263 $517,633 96.3% $196,616 $5,143,447 3.8% NO

Genesee 06 - East Michigan Prosperity Region Grand Blanc Charter Township Township $12,668,625 $20,979,928 $8,311,303 60.4% $978,987 $16,726,655 5.9% NO


Metro Police Authority Of Genesee

County Authority $0 $0 $0 $154,848 $3,186,058 4.9% NO

Genesee 06 - East Michigan Prosperity Region Montrose City $505,299 $1,057,953 $552,654 47.8% $48,859 $1,017,458 4.8% NO

Genesee 06 - East Michigan Prosperity Region Mount Morris Charter Township Township $18,052,065 $35,075,191 $17,023,126 51.5% $1,259,724 $7,795,032 16.2% YES

Genesee 06 - East Michigan Prosperity Region Mt Morris City $5,300,571 $7,207,520 $1,906,949 73.5% $80,899 $1,852,689 4.4% NO

Genesee 06 - East Michigan Prosperity Region Mundy Charter Township Township $6,196,019 $8,133,524 $1,937,505 76.2% $98,119 $5,227,244 1.9% NO

Genesee 06 - East Michigan Prosperity Region Otisville Village $831,982 $1,202,962 $370,980 69.2% $39,064 $541,858 7.2% NO

Genesee 06 - East Michigan Prosperity Region Richfield Township Township $2,708,600 $4,930,603 $2,222,003 54.9% $123,240 $2,485,829 5.0% NO

Genesee 06 - East Michigan Prosperity Region Swartz Creek City $7,485,780 $8,577,606 $1,091,826 87.3% $94,061 $4,066,560 2.3% NO

Genesee 06 - East Michigan Prosperity Region Vienna Charter Township Township $1,115,298 $1,825,091 $709,793 61.1% $39,419 $3,928,815 1.0% NO

Gladwin 05 - East Central Michigan Prosperity Region

Council On Aging Clare And Gladwin

Counties Authority $2,738,336 $3,808,762 $1,070,426 71.9% $80,058 $853,292 9.4% NO

Gladwin 05 - East Central Michigan Prosperity Region Gladwin County $16,316,891 $23,450,756 $7,133,865 69.6% $679,332 $10,615,843 6.4% NO

Gladwin 05 - East Central Michigan Prosperity Region Gladwin City $1,339,516 $1,587,883 $248,367 84.4% $56,290 $2,224,160 2.5% NO

Gladwin 05 - East Central Michigan Prosperity Region Gladwin City- County Transit Authority $2,738,336 $3,808,762 $1,070,426 71.9% $80,058 $1,721,477 4.7% NO

Gladwin 05 - East Central Michigan Prosperity Region Gladwin City Housing Commission Authority $2,738,336 $3,808,762 $1,070,426 71.9% $80,058 $446,050 17.9% NO

Gladwin 05 - East Central Michigan Prosperity Region Gladwin County District Library Library $965,679 $1,071,685 $106,006 90.1% $29,193 $760,517 3.8% NO

Gladwin 05 - East Central Michigan Prosperity Region Gladwin County Road Commission Road Commission $8,299,943 $16,004,689 $7,704,746 51.9% $1,017,745 $9,179,023 11.1% YES

Gladwin 05 - East Central Michigan Prosperity Region

Gladwin Housing Development

Corporation Section 8 Housing Program Authority $2,738,336 $3,808,762 $1,070,426 71.9% $80,058 $458,065 17.5% NO

Gogebic 01 - Upper Peninsula Prosperity Alliance Bessemer City $1,611,823 $2,513,085 $901,262 64.1% $107,243 $1,874,450 5.7% NO

Gogebic 01 - Upper Peninsula Prosperity Alliance Gogebic County County $27,683,832 $38,725,243 $11,041,411 71.5% $2,883,552 $7,721,187 37.3% NO

Gogebic 01 - Upper Peninsula Prosperity Alliance

Gogebic County Community Mental

Health Authority Authority $11,274,180 $18,842,453 $7,568,273 59.8% $616,699 $6,881,521 9.0% YES

12 of 39Updated 08/10/2018




Pension System Name


Unfunded Actuarial


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

(1)






Gogebic 01 - Upper Peninsula Prosperity Alliance Gogebic County Road Commission Road Commission $6,646,458 $11,017,166 $4,370,708 60.3% $383,743 $7,002,911 5.5% NO

Gogebic 01 - Upper Peninsula Prosperity Alliance Gogebic- Iron Wastewater Authority Authority $2,057,408 $3,050,744 $993,336 67.4% $74,513 $2,439,125 3.1% NO

Gogebic 01 - Upper Peninsula Prosperity Alliance Ironwood City $8,876,970 $18,469,060 $9,592,090 48.1% $980,646 $4,642,053 21.1% YES

Gogebic 01 - Upper Peninsula Prosperity Alliance Marenisco Township Township $332,786 $454,791 $122,005 73.2% $16,768 $776,265 2.2% NO

Grand Traverse 02 - Northwest Prosperity Region Bay Area Transportation Authority Authority $5,693,504 $5,899,157 $205,653 96.5% $234,317 $8,436,490 2.8% NO

Grand Traverse 02 - Northwest Prosperity Region Grand Traverse County County MERS - Pavilions $31,107,864 $38,972,485 $7,864,621 79.8% $1,442,859 $54,333,084 12.2% NO

Grand Traverse 02 - Northwest Prosperity Region Grand Traverse County County MERS - County $49,702,657 $95,780,941 $46,078,284 51.9% $5,174,005 $54,333,084 12.2% YES

Grand Traverse 02 - Northwest Prosperity Region

Grand Traverse County Road

Commission Road Commission $7,972,501 $9,014,963 $1,042,462 88.4% $715,668 $18,667,922 3.8% NO


Northern Lakes Community Mental

Health Authority Authority $19,942,677 $25,391,474 $5,448,797 78.5% $928,205 $64,825,301 1.4% NO


Northwestern Regional Airport


Grand Traverse 02 - Northwest Prosperity Region Traverse Area District Library Library $5,935,003 $7,157,590 $1,222,587 82.9% $99,777 $5,888,427 1.7% NO

Grand Traverse 02 - Northwest Prosperity Region Traverse City City MERS Pension Plan $23,025,579 $38,064,373 $15,038,794 60.5% $1,153,788 $22,823,560 13.0% NO

Grand Traverse 02 - Northwest Prosperity Region Traverse City City

Act 345 Retirement

System $28,784,416 $43,550,395 $14,765,979 66.1% $1,803,930 $22,823,560 13.0% NO

Grand Traverse 02 - Northwest Prosperity Region Traverse City Light & Power Authority $16,498,454 $29,463,198 $12,964,744 56.0% $944,388 $35,372,568 2.7% YES

Gratiot 05 - East Central Michigan Prosperity Region Alma City $16,861,571 $22,454,433 $5,592,862 75.1% $456,069 $6,130,882 7.4% NO

Gratiot 05 - East Central Michigan Prosperity Region Breckenridge Village $913,094 $2,367,775 $1,454,681 38.6% $80,794 $1,140,640 7.1% NO

Gratiot 05 - East Central Michigan Prosperity Region Gratiot County $22,365,724 $29,245,834 $6,880,110 76.5% $1,599,756 $17,334,643 9.2% NO

Gratiot 05 - East Central Michigan Prosperity Region Gratiot County Road Commission Road Commission $10,223,209 $17,709,150 $7,485,941 57.7% $548,863 $8,586,881 6.4% YES

Gratiot 05 - East Central Michigan Prosperity Region Ithaca City $2,519,831 $4,575,078 $2,055,247 55.1% $149,790 $2,537,568 5.9% NO

Gratiot 05 - East Central Michigan Prosperity Region Perrinton Village $92,911 $91,338 -$1,573 101.7% $2,977 $262,545 1.1% NO

Gratiot 05 - East Central Michigan Prosperity Region St Louis City $5,690,522 $7,698,125 $2,007,603 73.9% $320,220 $2,703,603 11.8% NO

Gratiot 05 - East Central Michigan Prosperity Region St Louis City Housing Commission Authority $858,194 $1,010,774 $152,580 84.9% $17,940 $1,170,548 1.5% NO

Hillsdale 09 - Southeast Michigan Prosperity Region Hillsdale City $18,273,259 $23,029,773 $4,756,514 79.3% $353,776 $6,132,817 5.8% NO

Hillsdale 09 - Southeast Michigan Prosperity Region Hillsdale County $5,122,002 $8,329,456 $3,207,454 61.5% $161,856 $16,448,288 1.0% NO

Hillsdale 09 - Southeast Michigan Prosperity Region Hillsdale City Housing Commission Authority $206,696 $193,892 -$12,804 106.6% $3,345 $324,129 1.0% NO

Hillsdale 09 - Southeast Michigan Prosperity Region Hillsdale County Road Commission Road Commission $7,298,802 $11,541,724 $4,242,922 63.2% $424,259 $8,252,485 5.1% NO

Hillsdale 09 - Southeast Michigan Prosperity Region Litchfield City $1,197,865 $1,864,159 $666,294 64.3% $68,328 $1,212,450 5.6% NO

Hillsdale 09 - Southeast Michigan Prosperity Region Michigan South Central Power Agency Authority $12,646,702 $13,415,538 $768,836 94.3% $368,496 $46,570,330 0.8% NO

Hillsdale 09 - Southeast Michigan Prosperity Region Reading City $353,497 $428,757 $75,260 82.4% $7,739 $473,074 1.6% NO

Houghton 01 - Upper Peninsula Prosperity Alliance Hancock City $2,497,079 $4,017,435 $1,520,356 62.2% $113,009 $7,312,076 1.5% NO

Houghton 01 - Upper Peninsula Prosperity Alliance Houghton City $3,520,598 $4,301,326 $780,728 81.8% $162,513 $5,083,202 3.2% NO

Houghton 01 - Upper Peninsula Prosperity Alliance Houghton County Medical Care Facility Authority $32,324,702 $35,989,639 $3,664,937 89.8% $2,223,484 $24,119,028 9.2% NO

Houghton 01 - Upper Peninsula Prosperity Alliance Houghton County Road Commission Road Commission $2,697,537 $4,347,820 $1,650,283 62.0% $251,234 $8,438,125 3.0% NO

Houghton 01 - Upper Peninsula Prosperity Alliance Lake Linden Village $630,912 $1,255,082 $624,170 50.3% $67,620 $741,278 9.1% NO

Houghton 01 - Upper Peninsula Prosperity Alliance Laurium Village $1,372,528 $2,472,350 $1,099,822 55.5% $97,127 $1,552,762 6.3% NO

Houghton 01 - Upper Peninsula Prosperity Alliance

North Houghton County Water &

Sewage Authority Authority $527,709 $682,257 $154,548 77.3% $25,112 $1,306,458 1.9% NO

Houghton 01 - Upper Peninsula Prosperity Alliance Western Up District Health Department Authority $8,777,028 $14,408,682 $5,631,654 60.9% $430,625 $3,864,764 11.1% NO

Houghton 01 - Upper Peninsula Prosperity Alliance

Western Up Planning & Development

Region Commission Authority $1,171,905 $1,381,041 $209,136 84.9% $9,552 $499,879 1.9% NO

Huron 06 - East Michigan Prosperity Region Bad Axe City $4,368,279 $7,877,814 $3,509,535 55.5% $218,774 $2,588,083 8.5% NO

Huron 06 - East Michigan Prosperity Region Bad Axe Area District Library Library $108,328 $135,545 $27,217 79.9% $4,875 $255,498 1.9% NO

Huron 06 - East Michigan Prosperity Region Caseville City $1,981,756 $2,724,212 $742,456 72.7% $82,564 $1,285,123 6.4% NO

Huron 06 - East Michigan Prosperity Region Elkton Village $525,951 $593,573 $67,622 88.6% $51,336 $981,881 5.2% NO

Huron 06 - East Michigan Prosperity Region Harbor Beach City $5,573,677 $7,974,623 $2,400,946 69.9% $115,180 $2,713,819 4.2% NO

Huron 06 - East Michigan Prosperity Region Huron County $55,785,863 $83,486,135 $27,700,272 66.8% $2,189,633 $23,974,019 9.1% NO

Huron 06 - East Michigan Prosperity Region Huron Behavioral Health Authority $15,379,936 $17,616,058 $2,236,122 87.3% $282,361 $10,494,826 2.7% NO

Huron 06 - East Michigan Prosperity Region Huron County Road Commission Road Commission $17,800,055 $26,846,605 $9,046,550 66.3% $690,276 $17,781,259 3.9% NO

Huron 06 - East Michigan Prosperity Region Kinde Village $242,968 $242,292 -$676 100.3% $8,426 $344,483 2.4% NO

Huron 06 - East Michigan Prosperity Region Pigeon Village $688,979 $1,156,649 $467,670 59.6% $36,216 $1,272,129 2.8% NO

Huron 06 - East Michigan Prosperity Region Port Austin Village $499,622 $675,830 $176,208 73.9% $15,710 $962,937 1.6% NO

Huron 06 - East Michigan Prosperity Region Sebewaing Village $6,676,849 $7,669,227 $992,378 87.1% $96,897 $1,331,824 7.3% NO

Huron 06 - East Michigan Prosperity Region Ubly Village $636,725 $949,978 $313,253 67.0% $17,049 $806,641 2.1% NO

Ingham 07 - South Central Prosperity Region Capital Area District Library Library $7,735,668 $9,173,151 $1,437,483 84.3% $297,624 $11,380,259 2.6% NO

13 of 39Updated 08/10/2018




Pension System Name


Unfunded Actuarial


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

(1)






Ingham 07 - South Central Prosperity Region

Capital Area Transportation Authority-

Cata Authority

Administrative

Employees Pension Plan $18,116,293 $20,837,015 $2,720,722 86.9% $645,500 $53,631,807 2.0% NO


Capital Area Transportation Authority-

Cata Authority

Union Employees

Pension Plan $32,154,390 $32,221,042 $66,652 99.8% $446,533 $53,631,807 2.0% NO

Ingham 07 - South Central Prosperity Region Capital Region Airport Authority Authority $12,464,098 $17,050,396 $4,586,298 73.1% $513,865 $19,029,621 2.7% NO

Ingham 07 - South Central Prosperity Region East Lansing City $89,397,475 $178,803,545 $89,406,070 50.0% $6,367,446 $46,629,753 13.7% YES


East Lansing- Meridian Water & Sewer


Ingham 07 - South Central Prosperity Region Ingham County MERS-County $235,375,440 $383,349,826 $147,974,386 61.4% $11,340,321 $166,576,103 7.6% NO

Ingham 07 - South Central Prosperity Region Ingham County

MERS-Medical Care

Facility $26,706,277 $24,637,776 -$2,068,501 108.4% $166,576,103 7.6% NO


MERS-Road

Department $19,864,461 $38,897,483 $19,033,022 51.1% $1,355,684 $166,576,103 7.6% NO

Ingham 07 - South Central Prosperity Region Lansing City

Employee Retirement

System $169,965,440 $307,450,034 $137,484,594 55.3% $10,246,872 $153,167,115 14.2% YES

Ingham 07 - South Central Prosperity Region Lansing City

Police and Fire


Ingham 07 - South Central Prosperity Region Lansing Charter Township Township $7,408,770 $8,890,928 $1,482,158 83.3% $248,140 $8,054,559 3.1% NO

Ingham 07 - South Central Prosperity Region Lansing City Board Of Water & Light Authority $65,923,813 $56,894,658 -$9,029,155 115.9% $0 $372,823,261 0.0% NO

Ingham 07 - South Central Prosperity Region Lansing Housing Commission Authority $7,523,808 $8,886,861 $1,363,053 84.7% $122,057 $18,837,632 0.6% NO

Ingham 07 - South Central Prosperity Region Leslie City $1,305,815 $1,913,476 $607,661 68.2% $50,878 $1,634,885 3.1% NO

Ingham 07 - South Central Prosperity Region Leslie Township Township $366,850 $449,011 $82,161 81.7% $17,868 $435,038 4.1% NO

Ingham 07 - South Central Prosperity Region Mason City $11,764,426 $18,768,300 $7,003,874 62.7% $459,148 $6,839,837 6.7% NO

Ingham 07 - South Central Prosperity Region Meridian Charter Township Township

Municipal Employees


Ingham 07 - South Central Prosperity Region Meridian Charter Township Township

Charter Township of

Meridian Employees $4,507,484 $5,332,500 $825,016 84.5% $206,057 $24,165,266 8.4% NO

Ingham 07 - South Central Prosperity Region Stockbridge Village $621,519 $1,043,604 $422,085 59.6% $37,482 $700,256 5.4% NO


Tri- County Aging Consortium

(ingham/clinton/eaton) Authority $7,964,109 $8,888,392 $924,283 89.6% $245,572 $25,751,367 1.0% NO

Ingham 07 - South Central Prosperity Region Vevay Township Township $333,995 $635,044 $301,049 52.6% $39,302 $647,088 6.1% NO

Ingham 07 - South Central Prosperity Region Williamston City $3,119,101 $4,826,548 $1,707,447 64.6% $152,459 $2,504,272 6.1% NO

Ionia 04 - West Michigan Prosperity Alliance Belding City $1,173,784 $2,358,608 $1,184,824 49.8% $72,060 $4,141,353 1.7% NO

Ionia 04 - West Michigan Prosperity Alliance Ionia County MERS $7,830,072 $9,805,899 $1,975,827 79.9% $294,478 $19,730,887 2.9% NO

Ionia 04 - West Michigan Prosperity Alliance Ionia County

County of Ionia Pension

Plan $10,101,642 $11,191,619 $1,089,977 90.3% $285,715 $19,730,887 2.9% NO

Ionia 04 - West Michigan Prosperity Alliance Ionia City $9,929,353 $21,618,661 $11,689,308 45.9% $865,744 $6,738,507 12.8% YES

Ionia 04 - West Michigan Prosperity Alliance Ionia City Housing Commission Authority $879,377 $1,229,409 $350,032 71.5% $36,084 $857,179 4.2% NO

Ionia 04 - West Michigan Prosperity Alliance Ionia Community Library Library $422,032 $657,425 $235,393 64.2% $27,696 $556,549 5.0% NO

Ionia 04 - West Michigan Prosperity Alliance Ionia County Road Commission Road Commission $6,623,237 $17,524,445 $10,901,208 37.8% $708,456 $12,825,407 5.5% YES

Ionia 04 - West Michigan Prosperity Alliance Lake Odessa Village $334,655 $325,128 -$9,527 102.9% $12,353 $1,191,890 1.0% NO

Ionia 04 - West Michigan Prosperity Alliance Lyons Village $180,734 $191,934 $11,200 94.2% $4,379 $340,739 1.3% NO

Ionia 04 - West Michigan Prosperity Alliance Muir Village $260,623 $347,979 $87,356 74.9% $11,604 $518,009 2.2% NO

Ionia 04 - West Michigan Prosperity Alliance Pewamo Village $247,406 $343,737 $96,331 72.0% $9,641 $293,952 3.3% NO

Ionia 04 - West Michigan Prosperity Alliance Portland City $8,248,863 $13,686,785 $5,437,922 60.3% $512,810 $4,808,706 10.7% NO

Ionia 04 - West Michigan Prosperity Alliance Saranac Village Housing Commission Authority $457,788 $808,946 $351,158 56.6% $24,271 $1,142,571 2.1% YES

Iosco 03 - Northeast Prosperity Region Iosco County $19,677,151 $27,263,101 $7,585,950 72.2% $952,113 $14,542,601 6.5% NO

Iosco 03 - Northeast Prosperity Region Iosco County Medical Care Facility Authority $6,605,182 $6,582,305 -$22,877 100.3% $102,535 $8,256,846 1.2% NO

Iosco 03 - Northeast Prosperity Region Iosco County Road Commission Road Commission $8,647,101 $11,588,958 $2,941,857 74.6% $214,896 $7,993,823 2.7% NO

Iosco 03 - Northeast Prosperity Region Oscoda Charter Township Township $2,738,958 $4,200,675 $1,461,717 65.2% $140,600 $3,889,108 3.6% NO

Iosco 03 - Northeast Prosperity Region Oscoda- Wurtsmith Airport Authority Authority $310,484 $411,134 $100,650 75.5% $13,667 $1,539,488 0.9% NO

Iosco 03 - Northeast Prosperity Region Tawas Police Authority Authority $629,637 $1,157,930 $528,293 54.4% $25,127 $518,670 4.8% YES

Iron 01 - Upper Peninsula Prosperity Alliance Alpha Village $65,954 $47,514 -$18,440 138.8% $0 $98,256 0.0% NO

Iron 01 - Upper Peninsula Prosperity Alliance Bates Township Township $130,202 $299,265 $169,063 43.5% $12,732 $433,295 2.9% NO

Iron 01 - Upper Peninsula Prosperity Alliance Caspian City $607,308 $1,297,520 $690,212 46.8% $55,932 $788,102 7.1% NO

Iron 01 - Upper Peninsula Prosperity Alliance Crystal Falls City $5,202,137 $9,220,492 $4,018,355 56.4% $374,566 $1,438,452 26.0% YES

Iron 01 - Upper Peninsula Prosperity Alliance Gaastra City $198,314 $318,956 $120,642 62.2% $9,055 $356,078 2.5% NO

Iron 01 - Upper Peninsula Prosperity Alliance Iron County $6,000,215 $8,518,382 $2,518,167 70.4% $322,809 $8,945,929 3.6% NO

Iron 01 - Upper Peninsula Prosperity Alliance Iron County Housing Commission Authority $624,437 $1,000,118 $375,681 62.4% $24,885 $1,265,980 2.0% NO

14 of 39Updated 08/10/2018




Pension System Name


Unfunded Actuarial


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

(1)






Iron 01 - Upper Peninsula Prosperity Alliance Iron County Medical Care Facility Authority $23,328,106 $31,427,213 $8,099,107 74.2% $1,047,260 $22,659,110 4.6% NO

Iron 01 - Upper Peninsula Prosperity Alliance Iron County Road Commission Road Commission $5,412,073 $12,612,803 $7,200,730 42.9% $540,440 $6,490,702 8.3% YES

Iron 01 - Upper Peninsula Prosperity Alliance Iron River City $5,510,291 $9,787,578 $4,277,287 56.3% $257,720 $2,707,542 9.5% NO

Iron 01 - Upper Peninsula Prosperity Alliance Stambaugh Township Township $90,742 $157,003 $66,261 57.8% $4,688 $474,403 1.0% NO

Iron 01 - Upper Peninsula Prosperity Alliance West Iron County Sewer Authority Authority $554,999 $1,155,854 $600,855 48.0% $50,328 $806,159 6.2% YES

Isabella 05 - East Central Michigan Prosperity Region Chippewa River District Library Library $2,748,211 $3,117,503 $369,292 88.2% $79,037 $2,313,365 3.4% NO

Isabella 05 - East Central Michigan Prosperity Region

City Of Mt Pleasant Tifa - Central

Business District Authority $391,934 $567,471 $175,537 69.1% $17,050 $247,254 6.9% NO


Community Mental Health For Central

Michigan Authority $58,309,502 $74,161,577 $15,852,075 78.6% $2,098,809 $92,716,981 2.3% NO

Isabella 05 - East Central Michigan Prosperity Region Isabella County $31,604,686 $46,222,011 $14,617,325 68.4% $1,880,760 $17,879,583 10.5% NO

Isabella 05 - East Central Michigan Prosperity Region Isabella County Medical Care Facility Authority $12,235,231 $12,866,149 $630,918 95.1% $294,024 $14,734,283 2.0% NO

Isabella 05 - East Central Michigan Prosperity Region Isabella County Road Commission Road Commission $8,811,127 $13,199,630 $4,388,503 66.8% $289,860 $15,732,771 1.8% NO


Isabella County Transportation


Isabella 05 - East Central Michigan Prosperity Region Mt Pleasant City MERS $21,774,135 $31,526,171 $9,752,036 69.1% $947,233 $17,735,459 9.5% NO

Isabella 05 - East Central Michigan Prosperity Region Mt Pleasant City Act 345 Fire & Police $26,001,818 $28,575,055 $2,573,237 91.0% $732,666 $17,735,459 9.5% NO

Isabella 05 - East Central Michigan Prosperity Region Mt Pleasant City MERS $21,774,135 $31,526,171 $9,752,036 69.1% $947,233 $17,735,459 9.5% NO

Isabella 05 - East Central Michigan Prosperity Region Mt Pleasant City Act 345 Fire & Police $26,001,818 $28,575,055 $2,573,237 91.0% $732,666 $17,735,459 9.5% NO

Isabella 05 - East Central Michigan Prosperity Region Shepherd Village $515,960 $594,266 $78,306 86.8% $9,615 $836,952 1.1% NO

Jackson 09 - Southeast Michigan Prosperity Region Blackman Charter Township Township $7,724,042 $12,377,473 $4,653,431 62.4% $312,369 $5,795,256 5.4% NO

Jackson 09 - Southeast Michigan Prosperity Region Brooklyn Village $752,344 $1,152,910 $400,566 65.3% $43,892 $982,128 4.5% NO

Jackson 09 - Southeast Michigan Prosperity Region Jackson City

Policemen's &

Firemens' Pension $3,273,277 $7,549,654 $4,276,377 43.4% $565,463 $44,412,412 12.6% YES


Act 345 Policemen and

Firemen Retirement

System $39,599,297 $74,506,757 $34,907,460 53.1% $4,098,288 $44,412,412 12.6% YES


Employees Retirement

System $39,184,812 $48,905,447 $9,720,635 80.1% $933,208 $44,412,412 12.6% NO

Jackson 09 - Southeast Michigan Prosperity Region Jackson City Transportation Authority Authority $6,068,314 $8,031,968 $1,963,654 75.6% $162,673 $4,646,548 3.5% NO

Jackson 09 - Southeast Michigan Prosperity Region Jackson County County $148,113,560 $207,591,278 $59,477,718 71.3% $6,636,508 $92,190,349 7.2% NO

Jackson 09 - Southeast Michigan Prosperity Region Jackson District Library Library $7,901,996 $8,090,634 $188,638 97.7% $131,309 $6,995,839 1.9% NO

Jackson 09 - Southeast Michigan Prosperity Region Leoni Township Township $4,074,440 $6,123,327 $2,048,887 66.5% $131,921 $2,621,010 5.0% NO

Jackson 09 - Southeast Michigan Prosperity Region Lifeways- Jackson & Hillsdale Counties Authority $14,785,458 $14,263,741 -$521,717 103.7% $1,011,733 $64,015,130 1.6% NO

Jackson 09 - Southeast Michigan Prosperity Region Summit Township Township $8,305,500 $14,411,362 $6,105,862 57.6% $516,076 $4,242,568 12.2% YES

Kalamazoo 08 - Southwest Prosperity Region Central County Transportation Authority Authority $21,714,192 $23,416,017 $1,701,825 92.7% $0 $19,003,743 0.0% NO

Kalamazoo 08 - Southwest Prosperity Region Kalamazoo City $670,927,960 $461,005,777 -$209,922,183 145.5% $0 $85,695,998 0.0% NO

Kalamazoo 08 - Southwest Prosperity Region Kalamazoo Charter Township Township $9,959,297 $13,160,346 $3,201,049 75.7% $411,289 $10,198,639 4.0% NO

Kalamazoo 08 - Southwest Prosperity Region

Kalamazoo Community Mental Health &

Substance Abuse Services Authority $37,977,900 $31,380,491 -$6,597,409 121.0% $477,497 $80,092,185 0.6% NO

Kalamazoo 08 - Southwest Prosperity Region Kalamazoo County County $168,292,168 $130,049,452 -$38,242,716 129.4% $662,427 $105,253,988 0.6% NO

Kalamazoo 08 - Southwest Prosperity Region Kalamazoo County Road Commission Road Commission $15,770,686 $12,186,955 -$3,583,731 129.4% $0 $26,781,166 0.0% NO

Kalamazoo 08 - Southwest Prosperity Region Kalamazoo Public Library Library $6,344,522 $7,705,824 $1,361,302 82.3% $376,552 $12,785,665 2.9% NO

Kalamazoo 08 - Southwest Prosperity Region Parchment City $2,019,099 $3,448,581 $1,429,482 58.5% $47,447 $1,579,062 3.0% NO

Kalamazoo 08 - Southwest Prosperity Region Portage City $2,263,161 $2,370,135 $106,974 95.5% $40,258 $39,140,599 0.1% NO

Kalamazoo 08 - Southwest Prosperity Region Vicksburg Village $1,853,576 $2,851,050 $997,474 65.0% $100,613 $1,977,497 5.1% NO

Kalamazoo 08 - Southwest Prosperity Region Vicksburg District Library Library $73,823 $128,802 $54,979 57.3% $6,248 $626,937 1.0% YES

Kalkaska 02 - Northwest Prosperity Region Clearwater Township Township $96,134 $126,747 $30,613 75.8% $4,046 $694,180 0.6% NO

Kalkaska 02 - Northwest Prosperity Region Kalkaska Village $2,633,663 $5,437,684 $2,804,021 48.4% $179,714 $1,866,681 9.6% NO

Kalkaska 02 - Northwest Prosperity Region Kalkaska County County $15,642,861 $21,245,435 $5,602,574 73.6% $745,157 $10,519,594 7.1% NO

Kalkaska 02 - Northwest Prosperity Region Kalkaska County Road Commission Road Commission $3,951,351 $9,772,734 $5,821,383 40.4% $398,576 $7,819,098 5.1% YES

Kalkaska 02 - Northwest Prosperity Region Kalkaska Public Transit Authority Authority $1,807,375 $2,117,632 $310,257 85.3% $44,996 $924,506 4.9% NO

Kent 04 - West Michigan Prosperity Alliance Cascade Charter Township Township $8,476,243 $10,564,726 $2,088,483 80.2% $290,039 $10,906,673 2.7% NO

Kent 04 - West Michigan Prosperity Alliance Cedar Springs City $2,601,824 $3,315,506 $713,682 78.5% $35,940 $3,287,039 1.1% NO

Kent 04 - West Michigan Prosperity Alliance East Grand Rapids City $8,735,603 $18,354,787 $9,619,184 47.6% $1,042,416 $13,998,473 7.4% NO

Kent 04 - West Michigan Prosperity Alliance

Gerald R. Ford International Airport

Authority Authority $24,064,645 $16,118,957 -$7,945,688 149.3% $169,775 $57,108,229 0.3% NO

15 of 39Updated 08/10/2018




Pension System Name


Unfunded Actuarial


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

(1)






Kent 04 - West Michigan Prosperity Alliance Grand Rapids City

Police & Fire



General Retirement

System $390,189,761 $510,324,266 $120,134,505 76.5% $10,237,538 $218,902,989 8.7% NO

Kent 04 - West Michigan Prosperity Alliance Grand Rapids City Housing Commission Authority $1,458,767 $2,281,968 $823,201 63.9% $123,996 $29,601,694 0.4% NO

Kent 04 - West Michigan Prosperity Alliance Kent County County $896,919,895 $859,986,247 -$36,933,648 104.3% $8,965,098 $282,563,171 3.2% NO

Kent 04 - West Michigan Prosperity Alliance

Kent County Community Mental Health


Kent 04 - West Michigan Prosperity Alliance Kent County Road Commission Road Commission $57,664 $172,820 $115,156 33.4% $49,380 $62,012,637 0.1% YES

Kent 04 - West Michigan Prosperity Alliance Kent District Library Library $51,053,008 $41,363,821 -$9,689,187 123.4% $45,485 $24,231,152 0.2% NO

Kent 04 - West Michigan Prosperity Alliance Kentwood City $36,593,460 $36,925,657 $332,197 99.1% $1,332,000 $35,434,090 3.8% NO

Kent 04 - West Michigan Prosperity Alliance Lowell City $8,745,794 $14,223,997 $5,478,203 61.5% $336,384 $3,192,363 10.5% NO

Kent 04 - West Michigan Prosperity Alliance Rockford City $5,507,197 $8,776,310 $3,269,113 62.8% $289,808 $4,105,621 7.1% NO

Kent 04 - West Michigan Prosperity Alliance Sparta Village $3,738,628 $5,266,936 $1,528,308 71.0% $167,230 $2,549,400 6.6% NO

Kent 04 - West Michigan Prosperity Alliance Walker City $12,924,111 $22,688,373 $9,764,262 57.0% $1,267,788 $22,066,406 5.7% NO

Kent 04 - West Michigan Prosperity Alliance Wyoming City $166,842,165 $188,929,725 $22,087,560 88.3% $4,924,584 $46,618,811 10.6% NO

Keweenaw 01 - Upper Peninsula Prosperity Alliance Keweenaw County County $2,710,381 $3,442,199 $731,818 78.7% $98,537 $2,119,982 4.6% NO

Keweenaw 01 - Upper Peninsula Prosperity Alliance Keweenaw County Road Commission Road Commission $3,292,418 $6,792,153 $3,499,735 48.5% $287,378 $3,371,998 8.5% YES

Lake 04 - West Michigan Prosperity Alliance Lake County County $12,732,804 $17,897,063 $5,164,259 71.1% $778,941 $14,459,044 5.4% NO

Lake 04 - West Michigan Prosperity Alliance Lake County Road Commission Road Commission $5,136,143 $10,431,557 $5,295,414 49.2% $413,769 $6,697,458 6.2% YES

Lapeer 06 - East Michigan Prosperity Region Almont Village $2,078,666 $2,743,173 $664,507 75.8% $80,204 $2,283,669 3.5% NO

Lapeer 06 - East Michigan Prosperity Region Columbiaville Village $366,799 $488,222 $121,423 75.1% $9,521 $678,234 1.4% NO

Lapeer 06 - East Michigan Prosperity Region Dryden Village $308,898 $406,557 $97,659 76.0% $4,548 $496,451 0.9% NO

Lapeer 06 - East Michigan Prosperity Region Imlay City City $5,230,295 $8,278,308 $3,048,013 63.2% $246,338 $3,522,291 7.0% NO

Lapeer 06 - East Michigan Prosperity Region Lapeer City $17,727,446 $26,812,037 $9,084,591 66.1% $833,666 $14,117,899 5.9% NO

Lapeer 06 - East Michigan Prosperity Region Lapeer County $103,425,033 $119,663,872 $16,238,839 86.4% $3,601,123 $51,147,742 7.0% NO

Lapeer 06 - East Michigan Prosperity Region Lapeer County Road Commission Road Commission $9,942,570 $17,679,772 $7,737,202 56.2% $1,178,266 $16,564,816 7.1% YES

Lapeer 06 - East Michigan Prosperity Region Lapeer District Library Library $3,259,402 $4,804,884 $1,545,482 67.8% $181,317 $1,935,135 9.4% NO

Lapeer 06 - East Michigan Prosperity Region Metamora Township Township $999,662 $1,188,211 $188,549 84.1% $30,438 $1,357,868 2.2% NO

Leelanau 02 - Northwest Prosperity Region Leelanau County County $24,736,620 $28,436,876 $3,700,256 87.0% $796,798 $15,388,967 5.2% NO

Leelanau 02 - Northwest Prosperity Region Leelanau County Road Commission Road Commission $6,225,173 $7,529,775 $1,304,602 82.7% $214,116 $6,827,650 3.1% NO

Lenawee 09 - Southeast Michigan Prosperity Region

Addison Fire Department & Emergency

Medical Service Authority $279,406 $318,608 $39,202 87.7% $10,620 $1,136,558 0.9% NO

Lenawee 09 - Southeast Michigan Prosperity Region Adrian City $39,177,107 $61,024,502 $21,847,395 64.2% $1,783,319 $17,337,066 10.3% NO

Lenawee 09 - Southeast Michigan Prosperity Region Blissfield Village $3,453,257 $4,107,595 $654,338 84.1% $111,509 $2,663,655 4.2% NO

Lenawee 09 - Southeast Michigan Prosperity Region Clinton Village $5,118,857 $5,499,344 $380,487 93.1% $6,130 $1,552,735 0.4% NO

Lenawee 09 - Southeast Michigan Prosperity Region Deerfield Village $1,007,147 $1,520,665 $513,518 66.2% $24,703 $408,766 6.0% NO

Lenawee 09 - Southeast Michigan Prosperity Region

Lenawee Community Mental Health


Lenawee 09 - Southeast Michigan Prosperity Region Lenawee County County

Lenawee County

Medical Care Facility -

Defined Benefit - Union $2,385,204 $2,234,078 -$151,126 106.8% $71,240 $41,095,466 3.7% NO


Lenawee County


Income Plan $71,837,001 $86,156,377 $14,319,376 83.4% $1,281,247 $41,095,466 3.7% NO


Lenawee County

Medical Care Facility -

Defined Benefit -

Salaried $6,572,172 $7,738,057 $1,165,885 84.9% $152,392 $41,095,466 3.7% NO

Lenawee 09 - Southeast Michigan Prosperity Region Lenawee County Medical Care Facility Authority

Lenawee County BOC

Retirement Income Plan

- Salaried $6,572,172 $7,738,057 $1,165,885 84.9% $152,392 $13,524,834 1.7% NO

Lenawee 09 - Southeast Michigan Prosperity Region Lenawee County Medical Care Facility Authority

Lenawee County BOC

Retirement Income Plan

- Union $2,385,204 $2,234,078 -$151,126 106.8% $71,240 $13,524,834 1.7% NO

Lenawee 09 - Southeast Michigan Prosperity Region Lenawee County Road Commission Road Commission $12,273,978 $13,094,181 $820,203 93.7% $346,461 $21,207,953 1.6% NO

Lenawee 09 - Southeast Michigan Prosperity Region Madison Charter Township Township $1,130,862 $1,544,456 $413,594 73.2% $42,629 $2,352,057 1.8% NO

Lenawee 09 - Southeast Michigan Prosperity Region Tecumseh City $21,707,185 $25,868,397 $4,161,212 83.9% $495,685 $7,428,974 6.7% NO

16 of 39Updated 08/10/2018




Pension System Name


Unfunded Actuarial


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

(1)






Livingston 09 - Southeast Michigan Prosperity Region Brighton City $13,320,253 $22,159,574 $8,839,321 60.1% $576,133 $9,137,468 6.3% NO

Livingston 09 - Southeast Michigan Prosperity Region Brighton Area Fire Authority Authority $431,638 $457,453 $25,815 94.4% $7,632 $4,026,643 0.2% NO

Livingston 09 - Southeast Michigan Prosperity Region Brighton Charter Township Township $1,729,684 $1,942,612 $212,928 89.0% $9,179 $4,727,924 0.2% NO

Livingston 09 - Southeast Michigan Prosperity Region

Community Mental Health Services Of

Livingston County Authority $18,245,101 $25,770,336 $7,525,235 70.8% $529,476 $31,968,328 1.7% NO

Livingston 09 - Southeast Michigan Prosperity Region Fowlerville Village $2,976,632 $3,758,130 $781,498 79.2% $42,121 $2,437,363 1.7% NO

Livingston 09 - Southeast Michigan Prosperity Region Fowlerville District Library Library $433,555 $496,207 $62,652 87.4% $14,213 $857,075 1.7% NO

Livingston 09 - Southeast Michigan Prosperity Region Genoa Charter Township Township $296,479 $380,798 $84,319 77.9% $22,062 $8,485,731 0.3% NO

Livingston 09 - Southeast Michigan Prosperity Region Green Oak Township Township $4,816,340 $8,050,853 $3,234,513 59.8% $262,330 $9,741,377 2.7% NO

Livingston 09 - Southeast Michigan Prosperity Region Hamburg Township Township $3,184,069 $4,790,368 $1,606,299 66.5% $157,281 $9,552,700 1.6% NO

Livingston 09 - Southeast Michigan Prosperity Region Hartland Deerfield Fire Authority Authority $638,735 $731,934 $93,199 87.3% $36,632 $1,553,738 2.4% NO

Livingston 09 - Southeast Michigan Prosperity Region Howell City $13,663,084 $24,376,021 $10,712,937 56.1% $843,252 $8,328,618 10.1% YES

Livingston 09 - Southeast Michigan Prosperity Region Howell Area Fire Authority Authority $1,254,090 $1,352,746 $98,656 92.7% $37,213 $2,557,779 1.5% NO

Livingston 09 - Southeast Michigan Prosperity Region Howell Carnegie District Library Library $1,367,614 $1,500,342 $132,728 91.2% $44,140 $2,746,132 1.6% NO

Livingston 09 - Southeast Michigan Prosperity Region Huron- Clinton Metropolitan Authority Authority $59,897,338 $78,844,190 $18,946,852 76.0% $2,996,208 $51,459,905 5.8% NO

Livingston 09 - Southeast Michigan Prosperity Region Livingston County County $94,350,856 $138,591,942 $44,241,086 68.1% $4,713,118 $68,265,263 6.9% NO

Livingston 09 - Southeast Michigan Prosperity Region Livingston County Road Commission Road Commission $17,054,905 $22,883,314 $5,828,409 74.5% $682,284 $28,118,066 2.4% NO

Livingston 09 - Southeast Michigan Prosperity Region Oceola Township Township $1,134,380 $1,282,907 $148,527 88.4% $23,447 $3,974,965 0.6% NO

Livingston 09 - Southeast Michigan Prosperity Region Pinckney Village $2,405,899 $2,873,565 $467,666 83.7% $79,836 $1,723,856 4.6% NO

Luce 01 - Upper Peninsula Prosperity Alliance Luce County County $3,913,497 $7,062,168 $3,148,671 55.4% $277,125 $5,397,303 5.1% NO

Luce 01 - Upper Peninsula Prosperity Alliance Luce County Ambulance Service Authority $421,510 $395,652 -$25,858 106.5% $35,196 $1,020,421 3.4% NO

Luce 01 - Upper Peninsula Prosperity Alliance Luce County Road Commission Road Commission $4,219,963 $10,700,635 $6,480,672 39.4% $493,248 $3,483,769 14.2% YES

Luce 01 - Upper Peninsula Prosperity Alliance

Luce/mackinac/alger/schoolcraft

District Health Department Authority $7,392,437 $9,468,793 $2,076,356 78.1% $129,989 $3,327,538 3.9% NO

Mackinac 01 - Upper Peninsula Prosperity Alliance Mackinac County $13,066,381 $18,143,188 $5,076,807 72.0% $629,383 $9,148,897 6.9% NO

Mackinac 01 - Upper Peninsula Prosperity Alliance Mackinac County Housing Commission Authority $356,477 $422,113 $65,636 84.5% $15,391 $262,237 5.9% NO

Mackinac 01 - Upper Peninsula Prosperity Alliance Mackinac County Road Commission Road Commission $4,764,224 $9,068,635 $4,304,411 52.5% $494,148 $5,318,905 9.3% YES

Mackinac 01 - Upper Peninsula Prosperity Alliance St Ignace City $7,515,518 $12,052,760 $4,537,242 62.4% $329,048 $3,425,995 9.6% NO

Macomb 10 - Detroit Metro Prosperity Region Center Line City

City of Center Line

Police and Fire


Macomb 10 - Detroit Metro Prosperity Region Center Line City MERS $3,870,553 $8,207,135 $4,336,582 47.2% $273,151 $10,069,798 10.3% YES

Macomb 10 - Detroit Metro Prosperity Region Chesterfield Charter Township Township $26,951,719 $37,276,913 $10,325,194 72.3% $1,290,876 $21,595,835 6.0% NO

Macomb 10 - Detroit Metro Prosperity Region Chesterfield Township Library Library $1,547,880 $1,257,749 -$290,131 123.1% $0 $1,237,696 0.0% NO

Macomb 10 - Detroit Metro Prosperity Region Clinton Charter Township Township MERS $42,464,285 $72,753,118 $30,288,833 58.4% $1,959,949 $57,250,431 9.7% NO

Macomb 10 - Detroit Metro Prosperity Region Clinton Charter Township Township

Clinton Township Fire

and Police Retirement

System $117,203,154 $162,002,648 $44,799,494 72.3% $3,611,452 $57,250,431 9.7% NO

Macomb 10 - Detroit Metro Prosperity Region Eastpointe City $40,193,729 $83,769,745 $43,576,016 48.0% $3,341,277 $29,178,945 11.5% YES

Macomb 10 - Detroit Metro Prosperity Region Eastpointe City Housing Commission Authority $847,633 $1,093,826 $246,193 77.5% $34,051 $2,087,098 1.6% NO

Macomb 10 - Detroit Metro Prosperity Region Fraser City $28,741,299 $57,749,685 $29,008,386 49.8% $2,140,225 $18,162,760 11.8% YES

Macomb 10 - Detroit Metro Prosperity Region Harrison Charter Township Township Employees Retirement $14,671,695 $22,024,593 $7,352,898 66.6% $735,521 $12,054,541 13.5% NO

Macomb 10 - Detroit Metro Prosperity Region Harrison Charter Township Township

Firemen's Pension

System $12,837,084 $26,484,654 $13,647,570 48.5% $891,543 $12,054,541 13.5% YES

Macomb 10 - Detroit Metro Prosperity Region Macomb County County $1,016,599,094 $1,023,600,051 $7,000,957 99.3% $19,920,483 $373,249,067 5.3% NO

Macomb 10 - Detroit Metro Prosperity Region Macomb Township Township $2,799,375 $3,342,047 $542,672 83.8% $236,000 $25,602,463 0.9% NO

Macomb 10 - Detroit Metro Prosperity Region Mount Clemens City $61,950,099 $59,884,124 -$2,065,975 103.4% $386,887 $12,274,364 3.2% NO

Macomb 10 - Detroit Metro Prosperity Region New Baltimore City $13,094,239 $16,201,705 $3,107,466 80.8% $302,807 $8,462,542 3.6% NO

Macomb 10 - Detroit Metro Prosperity Region Romeo Village $4,894,580 $8,044,411 $3,149,831 60.8% $284,428 $3,910,373 7.3% NO

Macomb 10 - Detroit Metro Prosperity Region Romeo District Library Library $2,718,070 $3,346,281 $628,211 81.2% $55,992 $2,177,997 2.6% NO

Macomb 10 - Detroit Metro Prosperity Region Roseville City $137,318,575 $194,236,076 $56,917,501 70.7% $5,107,000 $41,760,095 12.2% NO

Macomb 10 - Detroit Metro Prosperity Region Shelby Charter Township Township $111,331,018 $107,556,770 -$3,774,248 103.5% $1,971,756 $49,085,365 4.0% NO

Macomb 10 - Detroit Metro Prosperity Region Southeast Macomb Sanitary District Authority $3,086,812 $3,272,499 $185,687 94.3% $141,546 $22,857,417 0.6% NO

Macomb 10 - Detroit Metro Prosperity Region St Clair Shores City

City of St. Clair Shores

Police and Fire


17 of 39Updated 08/10/2018




Pension System Name


Unfunded Actuarial


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

(1)







City of St. Clair Shores

General Employees


Macomb 10 - Detroit Metro Prosperity Region

State Of Michigan 41b District - Clinton

Charter Township & Mt Clemens Authority $6,789,304 $9,258,796 $2,469,492 73.3% $212,884 $5,517,588 3.9% NO

Macomb 10 - Detroit Metro Prosperity Region Sterling Heights City GERS $110,237,923 $141,973,242 $31,735,319 77.6% $2,648,960 $116,144,128 9.2% NO

Macomb 10 - Detroit Metro Prosperity Region Sterling Heights City PFRS $201,782,196 $309,385,005 $107,602,809 65.2% $7,994,747 $116,144,128 9.2% NO

Macomb 10 - Detroit Metro Prosperity Region Utica City

MERS - General

employees $3,362,261 $5,525,116 $2,162,855 60.9% $170,206 $6,205,944 7.0% NO

Macomb 10 - Detroit Metro Prosperity Region Utica City Police and Fire $8,235,425 $12,139,098 $3,903,673 67.8% $263,025 $6,205,944 7.0% NO

Macomb 10 - Detroit Metro Prosperity Region Warren City

CITY OF WARREN

POLICEMEN AND

FIREMEN RETIREMENT

SYSTEM $280,400,662 $456,883,017 $176,482,355 61.4% $10,357,456 $157,213,369 12.4% NO


CITY OF WARREN

EMPLOYEES

RETIREMENT SYSTEM $117,981,347 $186,209,023 $68,227,676 63.4% $9,075,977 $157,213,369 12.4% NO

Manistee 02 - Northwest Prosperity Region Manistee City $15,007,763 $18,967,414 $3,959,651 79.1% $284,796 $8,367,099 3.4% NO

Manistee 02 - Northwest Prosperity Region Manistee County County $31,027,430 $46,561,271 $15,533,841 66.6% $1,713,793 $13,258,189 12.9% NO

Manistee 02 - Northwest Prosperity Region Manistee County 911 Central Dispatch Authority $1,572,784 $1,734,522 $161,738 90.7% $37,567 $1,321,276 2.8% NO

Manistee 02 - Northwest Prosperity Region Manistee County Library Library $1,708,576 $2,973,689 $1,265,113 57.5% $90,003 $1,454,274 6.2% YES

Manistee 02 - Northwest Prosperity Region Manistee County Medical Care Facility Authority $13,974,238 $19,953,741 $5,979,503 70.0% $516,378 $9,840,124 5.2% NO

Manistee 02 - Northwest Prosperity Region Manistee County Road Commission Road Commission $7,719,187 $12,476,934 $4,757,747 61.9% $449,084 $7,733,375 5.8% NO

Marquette 01 - Upper Peninsula Prosperity Alliance Chocolay Charter Township Township $1,762,765 $1,688,623 -$74,142 104.4% $67,179 $2,278,853 2.9% NO

Marquette 01 - Upper Peninsula Prosperity Alliance Forsyth Township Township $3,619,731 $6,898,552 $3,278,821 52.5% $279,021 $3,489,337 8.0% NO

Marquette 01 - Upper Peninsula Prosperity Alliance Ishpeming City

Policemen and Firemen


Marquette 01 - Upper Peninsula Prosperity Alliance Ishpeming City MERS $8,482,340 $16,329,953 $7,847,613 51.9% $565,838 $5,619,217 13.3% YES

Marquette 01 - Upper Peninsula Prosperity Alliance

Ishpeming Area Joint Wastewater

Treatment Facility Authority $1,882,797 $1,782,951 -$99,846 105.6% $42,168 $1,157,409 3.6% NO

Marquette 01 - Upper Peninsula Prosperity Alliance Ishpeming Township Township $1,507,221 $1,748,121 $240,900 86.2% $283,320 $1,274,098 22.2% NO

Marquette 01 - Upper Peninsula Prosperity Alliance Marquette City MERS $33,423,624 $59,096,922 $25,673,298 56.6% $3,690,779 $32,796,113 15.8% YES

Marquette 01 - Upper Peninsula Prosperity Alliance Marquette City

City of Marquette - Fire-

Police Retirement

System $32,304,354 $44,209,176 $11,904,822 73.1% $1,489,696 $32,796,113 15.8% NO

Marquette 01 - Upper Peninsula Prosperity Alliance Marquette Charter Township Township $2,125,025 $2,988,777 $863,752 71.1% $127,288 $2,893,614 4.4% NO


Marquette City Board Of Light And

Power Authority $23,591,091 $41,361,190 $17,770,099 57.0% $1,764,280 $48,675,549 3.6% YES


Marquette City Fire- Police Retirement

System Authority $32,304,354 $44,209,176 $11,904,822 73.1% $1,489,696 0.0% NO

Marquette 01 - Upper Peninsula Prosperity Alliance Marquette County County $62,296,438 $101,458,472 $39,162,034 61.4% $6,586,515 $37,316,614 17.7% NO

Marquette 01 - Upper Peninsula Prosperity Alliance Marquette County Road Commission Road Commission $12,429,268 $28,055,795 $15,626,527 44.3% $1,066,733 $16,183,756 6.6% YES


Marquette County Solid Waste

Management Authority Authority $2,560,760 $2,658,790 $98,030 96.3% $298,251 $3,641,072 8.2% NO

Marquette 01 - Upper Peninsula Prosperity Alliance Marquette County Transit Authority Authority $3,057,172 $3,472,493 $415,321 88.0% $57,756 $3,161,481 1.8% NO

Marquette 01 - Upper Peninsula Prosperity Alliance Negaunee City

Policemen Retirement

System $3,257,924 $3,368,448 $110,524 96.7% $61,796 $5,170,263 9.7% NO

Marquette 01 - Upper Peninsula Prosperity Alliance Negaunee City MERS $6,906,339 $12,503,404 $5,597,065 55.2% $439,814 $5,170,263 9.7% NO

Marquette 01 - Upper Peninsula Prosperity Alliance Negaunee City Housing Commission Authority $346,513 $631,710 $285,197 54.9% $35,106 $459,269 7.6% YES

Marquette 01 - Upper Peninsula Prosperity Alliance Negaunee Township Township $565,395 $616,390 $50,995 91.7% $121,302 $1,282,018 9.5% NO

Marquette 01 - Upper Peninsula Prosperity Alliance Pathways Authority $24,843,169 $53,613,818 $28,770,649 46.3% $2,267,622 $35,924,516 6.3% YES

Marquette 01 - Upper Peninsula Prosperity Alliance Peter White Public Library Library $2,190,369 $3,386,156 $1,195,787 64.7% $105,706 $2,387,859 4.4% NO

Marquette 01 - Upper Peninsula Prosperity Alliance Superiorland Library Cooperative Library $701,778 $973,707 $271,929 72.1% $9,383 $694,087 1.4% NO

18 of 39Updated 08/10/2018




Pension System Name


Unfunded Actuarial


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

(1)






Mason 04 - West Michigan Prosperity Alliance Ludington City

City of Ludington

Municipal Employees



City of Ludington Police



City of Ludington Police


Mason 04 - West Michigan Prosperity Alliance Ludington City MERS $13,505,495 $19,698,844 $6,193,349 68.6% $574,990 $7,463,771 12.0% NO

Mason 04 - West Michigan Prosperity Alliance Mason County County $43,657,867 $58,555,867 $14,898,000 74.6% $1,827,570 $16,395,211 11.1% NO

Mason 04 - West Michigan Prosperity Alliance Mason- Oceana 911 Drain District $2,040,272 $2,383,274 $343,002 85.6% $59,764 $1,889,148 3.2% NO

Mason 04 - West Michigan Prosperity Alliance Scottville City $581,702 $700,064 $118,362 83.1% $21,946 $1,062,831 2.1% NO

Mason 04 - West Michigan Prosperity Alliance

West Michigan Community Mental

Health System Authority $4,258,864 $5,233,042 $974,178 81.4% $60,720 $21,262,107 0.3% NO

Mecosta 04 - West Michigan Prosperity Alliance Big Rapids City

Act 345 Plan - Police

and Fire $4,872,302 $6,860,175 $1,987,873 71.0% $507,614 $10,031,819 12.6% NO

Mecosta 04 - West Michigan Prosperity Alliance Big Rapids City MERS $9,094,175 $14,978,608 $5,884,433 60.7% $758,703 $10,031,819 12.6% NO

Mecosta 04 - West Michigan Prosperity Alliance Big Rapids City Housing Commission Authority $1,659,405 $2,222,320 $562,915 74.7% $46,008 $2,369,522 1.9% NO

Mecosta 04 - West Michigan Prosperity Alliance

Meceola Consolidated Central Dispatch


Mecosta 04 - West Michigan Prosperity Alliance Mecosta County $36,675,795 $36,032,787 -$643,008 101.8% $843,150 $19,269,677 4.4% NO

Mecosta 04 - West Michigan Prosperity Alliance Mecosta County Road Commission Road Commission $7,832,922 $10,200,248 $2,367,326 76.8% $207,374 $8,862,877 2.3% NO

Menominee 01 - Upper Peninsula Prosperity Alliance Menominee City

Police and Fire


Menominee 01 - Upper Peninsula Prosperity Alliance Menominee City

MICHIGAN MUNICIPAL

EMPLOYEES

RETIREMENT SYSTEM $6,947,748 $9,325,008 $2,377,260 74.5% $229,664 $9,613,132 8.6% NO

Menominee 01 - Upper Peninsula Prosperity Alliance Menominee City Housing Commission Authority $758,273 $1,017,725 $259,452 74.5% $122,706 $1,138,246 10.8% NO

Menominee 01 - Upper Peninsula Prosperity Alliance Menominee County County $17,187,410 $25,216,823 $8,029,413 68.2% $772,122 $11,752,944 6.6% NO

Menominee 01 - Upper Peninsula Prosperity Alliance Menominee County Road Commission Road Commission $2,957,634 $5,076,447 $2,118,813 58.3% $172,116 $7,519,836 2.3% YES

Menominee 01 - Upper Peninsula Prosperity Alliance Stephenson City $361,458 $641,206 $279,748 56.4% $29,004 $423,258 6.9% NO

Midland 05 - East Central Michigan Prosperity Region Coleman City $1,761,805 $2,784,719 $1,022,914 63.3% $77,268 $1,015,535 7.6% NO

Midland 05 - East Central Michigan Prosperity Region Midland City

City of Midland Police

and Fire Fighter


Midland 05 - East Central Michigan Prosperity Region Midland City



Michigan $77,290,283 $141,414,757 $64,124,474 54.7% $5,950,113 $64,446,539 13.2% YES

Midland 05 - East Central Michigan Prosperity Region Midland County County

Midland County Act

345 Retirement System $26,283,288 $29,085,708 $2,802,420 90.4% $937,074 $53,311,603 3.5% NO

Midland 05 - East Central Michigan Prosperity Region Midland County County

Midland County


System $59,242,509 $61,139,920 $1,897,411 96.9% $910,082 $53,311,603 3.5% NO

Midland 05 - East Central Michigan Prosperity Region

Midland County Central Dispatch


Midland 05 - East Central Michigan Prosperity Region Midland County Road Commission Road Commission $11,769,183 $21,161,969 $9,392,786 55.6% $894,352 $14,835,601 6.0% YES

Missaukee 02 - Northwest Prosperity Region

District Health Department No. 10 -

White Cloud Authority

MERS Defined Benefit

Plan $16,537,071 $28,622,504 $12,085,433 57.8% $953,242 $19,509,274 4.9% YES

Missaukee 02 - Northwest Prosperity Region

District Health Department No. 10 -

White Cloud Authority

MERS Defined Benefit

Plan $16,537,071 $28,622,504 $12,085,433 57.8% $953,242 $19,509,274 4.9% YES

Missaukee 02 - Northwest Prosperity Region Missaukee County County $4,566,086 $6,563,876 $1,997,790 69.6% $230,094 $7,542,901 3.1% NO

Monroe 09 - Southeast Michigan Prosperity Region Ash Township Township $419,598 $837,993 $418,395 50.1% $45,422 $1,125,865 4.0% NO

Monroe 09 - Southeast Michigan Prosperity Region Carleton Village $930,133 $1,328,120 $397,987 70.0% $26,121 $1,056,078 2.5% NO

Monroe 09 - Southeast Michigan Prosperity Region Dundee Village $2,342,009 $4,000,782 $1,658,773 58.5% $75,572 $3,265,887 2.3% NO

Monroe 09 - Southeast Michigan Prosperity Region Erie Township Township $125,301 $93,202 -$32,099 134.4% $8,125 $1,689,998 0.5% NO

19 of 39Updated 08/10/2018




Pension System Name


Unfunded Actuarial


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

(1)






Monroe 09 - Southeast Michigan Prosperity Region Monroe County $189,010,932 $280,595,291 $91,584,359 67.4% $5,945,974 $65,220,644 9.1% NO

Monroe 09 - Southeast Michigan Prosperity Region Monroe City $136,614,724 $148,419,521 $11,804,797 92.0% $1,845,799 $24,133,301 7.6% NO

Monroe 09 - Southeast Michigan Prosperity Region

Monroe Community Mental Health


Monroe 09 - Southeast Michigan Prosperity Region Monroe County Library System Library $12,077,798 $17,930,039 $5,852,241 67.4% $618,390 $7,706,151 8.0% NO

Monroe 09 - Southeast Michigan Prosperity Region Monroe County Road Commission Road Commission $21,172,824 $31,432,016 $10,259,192 67.4% $809,440 $28,736,359 2.8% NO

Monroe 09 - Southeast Michigan Prosperity Region Petersburg City $520,527 $492,006 -$28,521 105.8% $27,317 $836,829 3.3% NO

Montcalm 04 - West Michigan Prosperity Alliance Carson City City $293,194 $422,175 $128,981 69.4% $30,769 $1,294,802 2.4% NO

Montcalm 04 - West Michigan Prosperity Alliance Greenville City $4,411,434 $6,247,428 $1,835,994 70.6% $63,297 $9,478,233 0.7% NO

Montcalm 04 - West Michigan Prosperity Alliance Howard City Village $638,202 $832,042 $193,840 76.7% $32,732 $1,242,819 2.6% NO

Montcalm 04 - West Michigan Prosperity Alliance

Mid- Michigan District Health

Department Authority $8,425,497 $11,023,442 $2,597,945 76.4% $266,008 $6,149,006 4.3% NO

Montcalm 04 - West Michigan Prosperity Alliance Montcalm County $22,806,307 $41,456,051 $18,649,744 55.0% $826,402 $19,310,220 4.3% NO

Montcalm 04 - West Michigan Prosperity Alliance Montcalm Care Network Authority $8,650,506 $9,070,377 $419,871 95.4% $656,637 $16,060,782 4.1% NO

Montcalm 04 - West Michigan Prosperity Alliance Montcalm County Road Commission Road Commission $9,177,919 $17,871,912 $8,693,993 51.4% $686,334 $14,059,557 4.9% YES

Montcalm 04 - West Michigan Prosperity Alliance Stanton City $100,551 $54,040 -$46,511 186.1% $0 $758,664 0.0% NO

Montcalm 04 - West Michigan Prosperity Alliance White Pine District Library Library $122,888 $253,262 $130,374 48.5% $7,000 $256,852 2.7% YES

Montmorency 03 - Northeast Prosperity Region

Montmorency- Oscoda- Alpena Solid

Waste Management Authority Authority $878,436 $924,138 $45,702 95.1% $22,800 $2,932,929 0.8% NO

Muskegon 04 - West Michigan Prosperity Alliance Hackley Public Library Library $223,109 $312,318 $89,209 71.4% $22,375 $2,211,411 1.0% NO

Muskegon 04 - West Michigan Prosperity Alliance Montague City $3,930,386 $6,002,522 $2,072,136 65.5% $154,871 $2,613,186 5.9% NO

Muskegon 04 - West Michigan Prosperity Alliance Muskegon County $168,948,063 $270,404,777 $101,456,714 62.5% $6,883,845 $131,384,403 5.2% NO

Muskegon 04 - West Michigan Prosperity Alliance Muskegon City $84,417,960 $108,324,914 $23,906,954 77.9% $1,897,158 $35,334,049 5.4% NO

Muskegon 04 - West Michigan Prosperity Alliance Muskegon Area District Library Library $1,956,605 $2,357,955 $401,350 83.0% $97,775 $3,940,040 2.5% NO

Muskegon 04 - West Michigan Prosperity Alliance Muskegon Central Dispatch 9- 1- 1 Authority $5,147,590 $6,293,177 $1,145,587 81.8% $101,828 $3,516,207 2.9% NO

Muskegon 04 - West Michigan Prosperity Alliance Muskegon Charter Township Township $14,852,395 $22,110,043 $7,257,648 67.2% $480,936 $6,363,072 7.6% NO

Muskegon 04 - West Michigan Prosperity Alliance Muskegon County Road Commission Road Commission $16,339,910 $23,696,008 $7,356,098 69.0% $839,145 $19,600,470 4.3% NO

Muskegon 04 - West Michigan Prosperity Alliance Muskegon Housing Commission Authority $568,649 $777,297 $208,648 73.2% $30,612 $1,779,999 1.7% NO

Muskegon 04 - West Michigan Prosperity Alliance North Muskegon City $4,824,995 $6,485,459 $1,660,464 74.4% $122,628 $3,111,398 3.9% NO

Muskegon 04 - West Michigan Prosperity Alliance Norton Shores City $21,243,536 $45,372,303 $24,128,767 46.8% $1,793,736 $17,366,218 10.3% YES

Muskegon 04 - West Michigan Prosperity Alliance Ravenna Village $533,517 $591,563 $58,046 90.2% $13,524 $666,038 2.0% NO

Muskegon 04 - West Michigan Prosperity Alliance Roosevelt Park City $3,134,848 $5,586,717 $2,451,869 56.1% $203,232 $2,985,344 6.8% NO

Muskegon 04 - West Michigan Prosperity Alliance

West Michigan Shoreline Regional

Development Commission Authority $4,253,881 $3,870,966 -$382,915 109.9% $0 $6,254,905 0.0% NO

Muskegon 04 - West Michigan Prosperity Alliance Whitehall City $4,201,778 $6,006,828 $1,805,050 70.0% $168,861 $2,913,206 5.8% NO

Newaygo 04 - West Michigan Prosperity Alliance Fremont City $7,122,542 $12,518,581 $5,396,039 56.9% $450,358 $4,121,811 10.9% YES

Newaygo 04 - West Michigan Prosperity Alliance Fremont Area District Library Library $811,712 $1,197,257 $385,545 67.8% $45,734 $869,283 5.3% NO

Newaygo 04 - West Michigan Prosperity Alliance Newaygo County $20,077,306 $25,919,697 $5,842,391 77.5% $744,876 $23,990,857 3.1% NO

Newaygo 04 - West Michigan Prosperity Alliance Newaygo County Mental Health Board Authority $3,496,569 $3,181,617 -$314,952 109.9% $0 $12,762,651 0.0% NO

Newaygo 04 - West Michigan Prosperity Alliance Newaygo County Road Commission Road Commission $7,998,957 $10,439,861 $2,440,904 76.6% $256,518 $11,624,609 2.2% NO

Newaygo 04 - West Michigan Prosperity Alliance Newaygo Medical Care Facility Authority $12,704,006 $13,260,952 $556,946 95.8% $195,528 $11,676,934 1.7% NO

Newaygo 04 - West Michigan Prosperity Alliance White Cloud City $567,941 $995,709 $427,768 57.0% $49,988 $781,311 6.4% NO

Newaygo 04 - West Michigan Prosperity Alliance White Cloud Community Library Library $389,110 $469,458 $80,348 82.9% $9,321 $359,589 2.6% NO

Newaygo 04 - West Michigan Prosperity Alliance White Cloud/sherman Utilities Authority Authority $270,859 $368,072 $97,213 73.6% $16,155 $555,693 2.9% NO

Oakland 10 - Detroit Metro Prosperity Region Auburn Hills City $52,366,158 $70,685,205 $18,319,047 74.1% $1,034,387 $32,518,762 3.2% NO

Oakland 10 - Detroit Metro Prosperity Region Berkley City

Public Safety Pension

System $18,505,881 $23,489,258 $4,983,377 78.8% $713,669 $14,203,634 8.7% NO

Oakland 10 - Detroit Metro Prosperity Region Berkley City

General Employees'

Defined Benefit Pension

Plan $11,414,846 $20,915,484 $9,500,638 54.6% $528,385 $14,203,634 8.7% NO

Oakland 10 - Detroit Metro Prosperity Region Beverly Hills Village $20,818,082 $24,583,791 $3,765,709 84.7% $393,492 $9,853,366 4.0% NO

Oakland 10 - Detroit Metro Prosperity Region Bingham Farms Village $233,885 $302,511 $68,626 77.3% $11,477 $1,972,047 0.6% NO

Oakland 10 - Detroit Metro Prosperity Region Birmingham City $100,033,792 $115,193,852 $15,160,060 86.8% $1,863,849 $37,084,921 5.0% NO

Oakland 10 - Detroit Metro Prosperity Region Bloomfield Charter Township Township $209,875,152 $215,308,703 $5,433,551 97.5% $0 $55,327,842 0.0% NO

Oakland 10 - Detroit Metro Prosperity Region Bloomfield Hills City $29,503,008 $35,699,755 $6,196,747 82.6% $269,316 $10,977,741 2.5% NO

Oakland 10 - Detroit Metro Prosperity Region Bloomfield Township Public Library Library $7,772,556 $7,977,165 $204,609 97.4% $0 $7,154,434 0.0% NO

Oakland 10 - Detroit Metro Prosperity Region Brandon Charter Township Township $5,638,040 $7,047,591 $1,409,551 80.0% $194,939 $5,129,496 3.8% NO

Oakland 10 - Detroit Metro Prosperity Region Clawson City MERS $9,975,949 $24,393,064 $14,417,115 40.9% $1,493,316 $11,859,217 13.2% YES

20 of 39Updated 08/10/2018




Pension System Name


Unfunded Actuarial


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

(1)






Oakland 10 - Detroit Metro Prosperity Region Clawson City

Clawson Fire

Department Defined

Benefit Plan $3,548,204 $3,685,493 $137,289 96.3% $73,000 $11,859,217 13.2% NO

Oakland 10 - Detroit Metro Prosperity Region Farmington City $19,326,489 $24,872,667 $5,546,178 77.7% $545,225 $10,067,693 5.4% NO

Oakland 10 - Detroit Metro Prosperity Region Farmington Community Library Library $8,460,802 $8,851,075 $390,273 95.6% $0 $6,382,463 0.0% NO

Oakland 10 - Detroit Metro Prosperity Region Farmington Hills City $149,579,950 $188,838,977 $39,259,027 79.2% $4,710,485 $84,244,215 5.6% NO

Oakland 10 - Detroit Metro Prosperity Region Ferndale City

City of Ferndale


System $19,934,028 $7,890,351 -$12,043,677 252.6% $0 $26,823,045 1.4% NO

Oakland 10 - Detroit Metro Prosperity Region Ferndale City

City of Ferndale



Oakland 10 - Detroit Metro Prosperity Region Franklin Village $3,982,666 $7,368,805 $3,386,139 54.0% $221,903 $3,689,507 6.0% NO

Oakland 10 - Detroit Metro Prosperity Region Groveland Township Township $1,762,533 $1,753,004 -$9,529 100.5% $12,509 $2,535,907 0.5% NO

Oakland 10 - Detroit Metro Prosperity Region Hazel Park City $31,488,429 $64,640,242 $33,151,813 48.7% $2,106,236 $19,099,285 11.0% YES

Oakland 10 - Detroit Metro Prosperity Region Holly Village $6,858,874 $13,924,151 $7,065,277 49.3% $459,643 $3,742,925 12.3% YES

Oakland 10 - Detroit Metro Prosperity Region Huntington Woods City $13,733,138 $24,118,999 $10,385,861 56.9% $1,169,604 $11,088,118 10.5% YES

Oakland 10 - Detroit Metro Prosperity Region Independence Charter Township Township $8,245,403 $12,250,803 $4,005,400 67.3% $280,292 $19,589,854 1.4% NO

Oakland 10 - Detroit Metro Prosperity Region Keego Harbor City $2,161,482 $4,409,152 $2,247,670 49.0% $108,384 $2,321,020 4.7% NO

Oakland 10 - Detroit Metro Prosperity Region Lake Orion Village $2,588,396 $3,885,315 $1,296,919 66.6% $115,236 $2,304,715 5.0% NO

Oakland 10 - Detroit Metro Prosperity Region Lathrup Village City $6,358,020 $8,289,132 $1,931,112 76.7% $88,140 $4,277,753 2.1% NO

Oakland 10 - Detroit Metro Prosperity Region Madison Heights City

Madison Heights Police

and Fire 345 Plan

Pension System $42,364,918 $78,198,411 $35,833,493 54.2% $2,473,171 $31,789,005 11.5% YES


Madison Heights

General Employees -

MERS System $39,446,823 $39,563,402 $116,579 99.7% $1,175,689 $31,789,005 11.5% NO

Oakland 10 - Detroit Metro Prosperity Region Milford Village $10,466,738 $13,921,376 $3,454,638 75.2% $435,754 $7,402,323 5.9% NO

Oakland 10 - Detroit Metro Prosperity Region Novi City $59,427,850 $97,108,697 $37,680,847 61.2% $3,137,158 $53,630,017 5.8% NO

Oakland 10 - Detroit Metro Prosperity Region Oak Park City


System $19,305,654 $40,735,745 $21,430,091 47.4% $1,256,953 $30,019,441 11.9% YES


Public Safety


System $40,470,218 $71,651,880 $31,181,662 56.5% $2,314,911 $30,019,441 11.9% YES

Oakland 10 - Detroit Metro Prosperity Region Oakland County $785,011,127 $762,513,562 -$22,497,565 103.0% $0 $483,643,659 0.0% NO

Oakland 10 - Detroit Metro Prosperity Region Oakland County Road Commission Road Commission $181,947,947 $227,440,112 $45,492,165 80.0% $4,552,404 $141,368,615 3.2% NO

Oakland 10 - Detroit Metro Prosperity Region Orchard Lake Village City $3,976,477 $5,831,079 $1,854,602 68.2% $337,942 $3,743,705 9.0% NO

Oakland 10 - Detroit Metro Prosperity Region Oxford Village $1,987,110 $3,298,942 $1,311,832 60.2% $125,964 $2,187,825 5.8% NO

Oakland 10 - Detroit Metro Prosperity Region Oxford Charter Township Township $3,013,765 $5,274,322 $2,260,557 57.1% $270,672 $12,474,937 2.2% NO

Oakland 10 - Detroit Metro Prosperity Region Pleasant Ridge City $2,998,723 $5,936,043 $2,937,320 50.5% $255,997 $4,604,403 5.6% NO

Oakland 10 - Detroit Metro Prosperity Region Pontiac City

Police and Fire



General Employees'

Retirement System $466,152,032 $264,641,819 -$201,510,213 176.1% $0 $49,613,970 4.1% NO

Oakland 10 - Detroit Metro Prosperity Region Rochester City $13,848,737 $21,751,481 $7,902,744 63.7% $641,904 $13,980,304 4.6% NO

Oakland 10 - Detroit Metro Prosperity Region Royal Oak City $154,970,885 $216,591,581 $61,620,696 71.5% $7,178,082 $77,412,606 9.3% NO

Oakland 10 - Detroit Metro Prosperity Region Royal Oak Charter Township Township $2,813,907 $2,294,787 -$519,120 122.6% $0 $1,771,169 0.0% NO

Oakland 10 - Detroit Metro Prosperity Region South Lyon City $10,015,205 $15,147,424 $5,132,219 66.1% $470,446 $6,554,745 7.2% NO

Oakland 10 - Detroit Metro Prosperity Region

Southeastern Oakland County Resource

Recovery Auth Authority MERS Union $3,411,780 $5,630,520 $2,218,740 60.6% $173,006 $22,965,006 1.0% NO


Southeastern Oakland County Resource

Recovery Auth Authority MERS Salaried $2,513,109 $3,184,086 $670,977 78.9% $64,069 $22,965,006 1.0% NO


Southeastern Oakland County Water


Oakland 10 - Detroit Metro Prosperity Region Southfield City

Southfield Employees



Southfield Fire and

Police Retirement

System $188,041,031 $253,346,417 $65,305,386 74.2% $5,664,576 $105,659,035 8.1% NO

Oakland 10 - Detroit Metro Prosperity Region Sylvan Lake City $1,871,277 $2,899,361 $1,028,084 64.5% $67,812 $2,635,735 2.6% NO

21 of 39Updated 08/10/2018




Pension System Name


Unfunded Actuarial


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

(1)






Oakland 10 - Detroit Metro Prosperity Region Troy City

Volunteer Firefighter

Incentive Plan and Trust $8,368,828 $18,835,515 $10,466,687 44.4% $1,113,496 $82,169,775 2.2% NO

Oakland 10 - Detroit Metro Prosperity Region Troy City

Employee Retirement

System $188,439,991 $161,344,515 -$27,095,476 116.8% $658,557 $82,169,775 2.2% NO

Oakland 10 - Detroit Metro Prosperity Region Walled Lake City $4,163,212 $14,166,917 $10,003,705 29.4% $512,898 $5,689,591 9.0% NO

Oakland 10 - Detroit Metro Prosperity Region Waterford Charter Township Township

Waterford Twp.


System $65,536,884 $63,384,410 -$2,152,474 103.4% $989,146 $50,966,440 7.7% NO

Oakland 10 - Detroit Metro Prosperity Region Waterford Charter Township Township

Waterford Township



Oakland 10 - Detroit Metro Prosperity Region West Bloomfield Charter Township Township $138,248,329 $156,515,803 $18,267,474 88.3% $4,129,208 $48,645,579 8.5% NO

Oakland 10 - Detroit Metro Prosperity Region White Lake Charter Township Township $21,075,258 $29,839,197 $8,763,939 70.6% $859,452 $18,447,714 4.7% NO

Oakland 10 - Detroit Metro Prosperity Region Wixom City $17,741,479 $32,715,698 $14,974,219 54.2% $1,039,531 $15,912,216 6.5% NO

Oakland 10 - Detroit Metro Prosperity Region Wolverine Lake Village $1,782,656 $3,210,191 $1,427,535 55.5% $55,678 $2,781,410 2.0% NO

Oceana 04 - West Michigan Prosperity Alliance Hesperia Village $62,930 $31,820 -$31,110 197.8% $1,761 $462,372 0.4% NO

Oceana 04 - West Michigan Prosperity Alliance Oceana County $15,340,810 $23,027,524 $7,686,714 66.6% $660,384 $14,684,916 4.5% NO

Oceana 04 - West Michigan Prosperity Alliance Oceana County Medical Care Facility Authority $13,855,171 $17,343,846 $3,488,675 79.9% $442,140 $17,581,046 2.5% NO

Oceana 04 - West Michigan Prosperity Alliance Pentwater Village $1,472,631 $2,031,651 $559,020 72.5% $57,818 $1,543,510 3.7% NO

Ogemaw 03 - Northeast Prosperity Region

District Health Department #2 Ogemaw

County Authority $5,451,341 $7,620,053 $2,168,712 71.5% $332,697 $5,252,847 6.3% NO

Ogemaw 03 - Northeast Prosperity Region Ogemaw County $20,468,507 $28,683,593 $8,215,086 71.4% $666,043 $11,218,683 5.9% NO

Ogemaw 03 - Northeast Prosperity Region

Ogemaw City Emergency Medical

Services Authority Authority $2,914,404 $3,344,235 $429,831 87.1% $114,297 $2,464,331 4.6% NO

Ogemaw 03 - Northeast Prosperity Region Ogemaw County Road Commission Road Commission $5,530,502 $9,735,511 $4,205,009 56.8% $493,619 $6,508,774 7.6% YES

Ogemaw 03 - Northeast Prosperity Region Rose City City $541,898 $657,469 $115,571 82.4% $16,853 $713,948 2.4% NO

Ogemaw 03 - Northeast Prosperity Region Rose Township Township $355,283 $151,285 -$203,998 234.8% $0 $354,980 0.0% NO

Ogemaw 03 - Northeast Prosperity Region West Branch City $3,629,107 $5,614,170 $1,985,063 64.6% $107,225 $2,065,221 5.2% NO

Ogemaw 03 - Northeast Prosperity Region West Branch District Library Library $397,658 $484,222 $86,564 82.1% $8,670 $312,167 2.8% NO

Ontonagon 01 - Upper Peninsula Prosperity Alliance Ontonagon Village $7,997,621 $14,194,949 $6,197,328 56.3% $287,317 $1,073,081 26.8% YES

Ontonagon 01 - Upper Peninsula Prosperity Alliance Ontonagon County County MERS $6,750,640 $10,167,796 $3,417,156 66.4% $293,587 $5,415,551 5.4% NO

Ontonagon 01 - Upper Peninsula Prosperity Alliance Ontonagon County County MERS $6,750,640 $10,167,796 $3,417,156 66.4% $293,587 $5,415,551 5.4% NO

Ontonagon 01 - Upper Peninsula Prosperity Alliance Ontonagon County Road Commission Road Commission $9,988,360 $23,912,525 $13,924,165 41.8% $1,028,055 $8,518,407 12.1% YES

Osceola 04 - West Michigan Prosperity Alliance Evart City $236,868 $514,180 $277,312 46.1% $1,321,392 0.0% NO

Osceola 04 - West Michigan Prosperity Alliance Marion Village $478,012 $635,543 $157,531 75.2% $13,191 $514,666 2.6% NO

Osceola 04 - West Michigan Prosperity Alliance Osceola County MERS $17,232,957 $20,245,355 $3,012,398 85.1% $647,368 $13,004,793 5.0% NO

Osceola 04 - West Michigan Prosperity Alliance Osceola County MERS $17,232,957 $20,245,355 $3,012,398 85.1% $647,368 $13,004,793 5.0% NO

Osceola 04 - West Michigan Prosperity Alliance Osceola County Road Commission Road Commission $4,241,559 $7,997,394 $3,755,835 53.0% $275,088 $6,557,935 4.2% YES

Osceola 04 - West Michigan Prosperity Alliance Reed City City $4,139,558 $6,779,478 $2,639,920 61.1% $223,678 $1,602,833 0.0% NO

Osceola 04 - West Michigan Prosperity Alliance Reed City Housing Commission Authority $793,227 $1,387,084 $593,857 57.2% $53,228 $931,395 5.7% YES

Oscoda 03 - Northeast Prosperity Region Oscoda County $6,904,419 $10,630,441 $3,726,022 64.9% $448,032 $7,212,288 6.2% NO

Otsego 03 - Northeast Prosperity Region Gaylord City $7,953,372 $13,880,919 $5,927,547 57.3% $446,136 $5,499,077 8.1% NO

Otsego 03 - Northeast Prosperity Region Otsego County County $13,589,341 $21,963,521 $8,374,180 61.9% $856,396 $16,405,974 5.2% NO

Otsego 03 - Northeast Prosperity Region Otsego County Bus System Authority $2,038,768 $2,616,603 $577,835 77.9% $73,553 $1,662,134 4.4% NO

Otsego 03 - Northeast Prosperity Region Otsego County Road Commission Road Commission $7,153,522 $12,227,596 $5,074,074 58.5% $437,460 $10,409,106 4.2% YES

Ottawa 04 - West Michigan Prosperity Alliance Coopersville City $2,139,712 $2,824,861 $685,149 75.7% $79,128 $3,624,188 2.2% NO

Ottawa 04 - West Michigan Prosperity Alliance Coopersville Area District Library Library $226,927 $490,633 $263,706 46.3% $18,739 $517,130 3.6% YES

Ottawa 04 - West Michigan Prosperity Alliance Ferrysburg City $1,482,188 $2,116,304 $634,116 70.0% $52,326 $2,636,946 2.0% NO

Ottawa 04 - West Michigan Prosperity Alliance Grand Haven City $73,178,036 $101,218,656 $28,040,620 72.3% $1,528,835 $13,168,741 11.6% NO

Ottawa 04 - West Michigan Prosperity Alliance Herrick District Library Library $6,321,664 $8,425,265 $2,103,601 75.0% $163,129 $5,728,141 2.8% NO

Ottawa 04 - West Michigan Prosperity Alliance Holland City $104,314,657 $131,221,216 $26,906,559 79.5% $1,789,641 $34,376,620 5.2% NO

Ottawa 04 - West Michigan Prosperity Alliance

Holland Area Community Swimming

Pool Authority Authority $999,810 $1,032,975 $33,165 96.8% $30,912 $3,326,159 0.9% NO

Ottawa 04 - West Michigan Prosperity Alliance Hudsonville City $1,517,587 $2,266,276 $748,689 67.0% $116,364 $4,422,171 2.6% NO

Ottawa 04 - West Michigan Prosperity Alliance Loutit District Library Library $1,952,975 $2,434,059 $481,084 80.2% $65,257 $2,523,349 2.6% NO

Ottawa 04 - West Michigan Prosperity Alliance Olive Township Township $270,569 $415,365 $144,796 65.1% $7,652 $1,458,850 0.5% NO

Ottawa 04 - West Michigan Prosperity Alliance Ottawa County County $213,948,789 $273,495,148 $59,546,359 78.2% $5,606,562 $144,747,894 3.9% NO

Ottawa 04 - West Michigan Prosperity Alliance

Ottawa County Central Dispatch


22 of 39Updated 08/10/2018




Pension System Name


Unfunded Actuarial


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

(1)






Ottawa 04 - West Michigan Prosperity Alliance Ottawa County Road Commission Road Commission $30,643,532 $55,068,361 $24,424,829 55.6% $1,466,702 $41,565,263 3.5% YES

Ottawa 04 - West Michigan Prosperity Alliance Port Sheldon Township Township $901,415 $894,679 -$6,736 100.8% $7,837 $1,494,368 0.5% NO

Ottawa 04 - West Michigan Prosperity Alliance Spring Lake Village $2,998,848 $3,827,076 $828,228 78.4% $53,402 $2,225,119 2.4% NO

Ottawa 04 - West Michigan Prosperity Alliance Spring Lake District Library Library $2,109,293 $2,020,814 -$88,479 104.4% $45,549 $2,006,888 2.3% NO

Ottawa 04 - West Michigan Prosperity Alliance Zeeland City $8,674,976 $10,176,028 $1,501,052 85.2% $278,979 $10,568,030 2.6% NO

Presque Isle 03 - Northeast Prosperity Region Onaway City $645,959 $736,690 $90,731 87.7% $23,093 $547,852 4.2% NO

Presque Isle 03 - Northeast Prosperity Region Presque Isle County County $8,437,550 $12,990,234 $4,552,684 65.0% $367,623 $7,125,144 5.2% NO

Presque Isle 03 - Northeast Prosperity Region Presque Isle County Road Commission Road Commission $4,796,540 $9,774,568 $4,978,028 49.1% $338,169 $5,593,373 6.0% YES

Presque Isle 03 - Northeast Prosperity Region Rogers City City $5,165,576 $10,992,314 $5,826,738 47.0% $301,987 $2,147,660 14.1% YES

Roscommon 03 - Northeast Prosperity Region Houghton Lake Public Library Library $726,917 $759,805 $32,888 95.7% $26,349 $648,858 4.1% NO

Roscommon 03 - Northeast Prosperity Region Richfield Township Township $1,824,701 $2,939,003 $1,114,302 62.1% $86,985 $2,251,478 3.9% NO

Roscommon 03 - Northeast Prosperity Region

Roscommon County Transportation


Saginaw 05 - East Central Michigan Prosperity Region Birch Run Village $1,355,545 $1,575,500 $219,955 86.0% $23,129 $1,115,457 2.1% NO

Saginaw 05 - East Central Michigan Prosperity Region Bridgeport Charter Township Township $5,485,931 $8,892,627 $3,406,696 61.7% $322,712 $3,515,718 9.2% NO

Saginaw 05 - East Central Michigan Prosperity Region Buena Vista Charter Township Township $7,956,975 $12,031,505 $4,074,530 66.1% $413,818 $5,319,238 7.8% NO

Saginaw 05 - East Central Michigan Prosperity Region Carrollton Township Township $2,963,742 $4,131,425 $1,167,683 71.7% $122,698 $1,968,005 6.2% NO

Saginaw 05 - East Central Michigan Prosperity Region Chesaning Village $608,432 $3,299,604 $2,691,172 18.4% $174,547 $2,017,550 8.7% NO

Saginaw 05 - East Central Michigan Prosperity Region Frankenmuth City $10,058,121 $14,731,995 $4,673,874 68.3% $310,131 $7,151,343 4.3% NO

Saginaw 05 - East Central Michigan Prosperity Region Frankenmuth James E. Wickson Library Library $133,943 $180,701 $46,758 74.1% $7,920 $402,199 2.0% NO

Saginaw 05 - East Central Michigan Prosperity Region Mbs International Airport Commission Authority $6,204,858 $11,106,005 $4,901,147 55.9% $327,418 $5,319,494 6.2% YES

Saginaw 05 - East Central Michigan Prosperity Region Public Libraries Of Saginaw Library $2,477,766 $1,661,193 -$816,573 149.2% $34,030 $4,038,400 0.8% NO

Saginaw 05 - East Central Michigan Prosperity Region Richland Township Township $2,701,681 $4,837,375 $2,135,694 55.9% $129,513 $1,875,947 6.9% NO

Saginaw 05 - East Central Michigan Prosperity Region Saginaw City $172,861,032 $334,484,884 $161,623,852 51.7% $24,998,362 $50,807,603 49.2% YES

Saginaw 05 - East Central Michigan Prosperity Region Saginaw Charter Township Township $12,231,952 $19,332,590 $7,100,638 63.3% $362,548 $18,224,541 2.0% NO

Saginaw 05 - East Central Michigan Prosperity Region Saginaw City Housing Commission Authority $1,969,417 $4,148,367 $2,178,950 47.5% $144,264 $11,266,131 1.3% YES

Saginaw 05 - East Central Michigan Prosperity Region Saginaw County County $119,192,976 $145,505,305 $26,312,329 81.9% $701,460 $107,502,095 0.7% NO

Saginaw 05 - East Central Michigan Prosperity Region

Saginaw County 911 Communications

Center Authority Authority $8,406,831 $12,995,542 $4,588,711 64.7% $469,620 $5,982,934 7.8% NO


Saginaw County Community Mental


Saginaw 05 - East Central Michigan Prosperity Region Saginaw County Road Commission Road Commission $23,687,628 $33,525,923 $9,838,295 70.7% $623,888 $23,864,132 2.6% NO


Saginaw- Midland Municipal Water

Supply Corporation Authority $3,105,731 $4,750,486 $1,644,755 65.4% $208,860 $6,062,700 3.4% NO


Saginaw Transit Authority Regional

Services Authority $2,312,394 $2,429,771 $117,377 95.2% $75,049 $6,363,538 1.2% NO

Saginaw 05 - East Central Michigan Prosperity Region St Charles Village $2,362,292 $4,278,120 $1,915,828 55.2% $138,937 $1,215,241 11.4% YES

Saginaw 05 - East Central Michigan Prosperity Region Swan Creek Township Township $609,493 $758,950 $149,457 80.3% $24,363 $601,349 4.1% NO

Saginaw 05 - East Central Michigan Prosperity Region Tittabawassee Township Township $3,057,850 $3,312,526 $254,676 92.3% $44,877 $3,263,638 1.4% NO

Sanilac 06 - East Michigan Prosperity Region Aitkin Memorial District Library Library $133,736 $78,541 -$55,195 170.3% $0 $253,504 0.0% NO

Sanilac 06 - East Michigan Prosperity Region Croswell City $5,344,040 $10,258,664 $4,914,624 52.1% $421,272 $2,163,124 19.5% YES

Sanilac 06 - East Michigan Prosperity Region Lexington Village $1,638,881 $2,671,596 $1,032,715 61.3% $67,032 $1,278,677 5.2% NO

Sanilac 06 - East Michigan Prosperity Region Marlette City $1,434,930 $1,979,028 $544,098 72.5% $80,452 $1,310,462 6.1% NO

Sanilac 06 - East Michigan Prosperity Region Port Sanilac Village $604,743 $1,030,751 $426,008 58.7% $38,388 $565,421 6.8% NO

Sanilac 06 - East Michigan Prosperity Region Sandusky City $2,486,422 $4,481,532 $1,995,110 55.5% $143,391 $2,276,171 6.3% NO

Sanilac 06 - East Michigan Prosperity Region Sandusky District Library Library $256,627 $266,008 $9,381 96.5% $3,005 $304,348 1.0% NO

Sanilac 06 - East Michigan Prosperity Region Sanilac County County $60,612,120 $70,165,182 $9,553,062 86.4% $2,285,884 $25,725,728 8.9% NO

Sanilac 06 - East Michigan Prosperity Region

Sanilac County Community Mental


Sanilac 06 - East Michigan Prosperity Region Sanilac County Road Commission Road Commission $6,566,343 $8,309,855 $1,743,512 79.0% $191,161 $17,546,937 1.1% NO

Schoolcraft 01 - Upper Peninsula Prosperity Alliance

Hiawatha Community Behavioral Health


Schoolcraft 01 - Upper Peninsula Prosperity Alliance Manistique City $6,594,183 $14,520,318 $7,926,135 45.4% $579,919 $3,460,531 16.8% YES

Schoolcraft 01 - Upper Peninsula Prosperity Alliance Schoolcraft County County $8,699,130 $14,886,487 $6,187,357 58.4% $462,424 $4,754,265 9.7% NO

Schoolcraft 01 - Upper Peninsula Prosperity Alliance Schoolcraft County Housing Commission Authority $516,665 $797,210 $280,545 64.8% $16,121 $413,650 3.9% NO

Schoolcraft 01 - Upper Peninsula Prosperity Alliance Schoolcraft County Medical Care Facility Authority $11,538,420 $17,910,347 $6,371,927 64.4% $623,227 $7,442,972 8.4% NO

Schoolcraft 01 - Upper Peninsula Prosperity Alliance

Schoolcraft County Public Transit

System Authority Authority $675,080 $906,660 $231,580 74.5% $73,343 $129,969 56.4% NO

23 of 39Updated 08/10/2018




Pension System Name


Unfunded Actuarial


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

(1)






Schoolcraft 01 - Upper Peninsula Prosperity Alliance Schoolcraft County Road Commission Road Commission $6,722,322 $14,918,075 $8,195,753 45.1% $408,642 $5,113,091 8.0% YES

Shiawassee 06 - East Michigan Prosperity Region Bancroft Village $27,926 $92,333 $64,407 30.2% $4,620 $227,512 2.0% NO

Shiawassee 06 - East Michigan Prosperity Region Corunna City $3,508,685 $5,819,847 $2,311,162 60.3% $299,434 $2,819,235 10.6% NO

Shiawassee 06 - East Michigan Prosperity Region Durand City $3,907,876 $6,116,259 $2,208,383 63.9% $209,594 $2,545,525 8.2% NO

Shiawassee 06 - East Michigan Prosperity Region Laingsburg City $494,039 $553,932 $59,893 89.2% $9,509 $1,242,421 0.8% NO

Shiawassee 06 - East Michigan Prosperity Region Owosso City MERS $3,113,258 $4,829,803 $1,716,545 64.5% $128,079 $10,933,290 6.9% NO

Shiawassee 06 - East Michigan Prosperity Region Owosso City OWOSSO ERS $31,715,358 $37,240,151 $5,524,793 85.2% $629,143 $10,933,290 6.9% NO

Shiawassee 06 - East Michigan Prosperity Region

Shiawassee County Community Mental


Shiawassee 06 - East Michigan Prosperity Region Shiawassee County Road Commission Road Commission $14,753,434 $20,424,609 $5,671,175 72.2% $1,029,796 $12,850,525 8.0% NO

Shiawassee 06 - East Michigan Prosperity Region Shiawassee District Library Library $1,815,699 $1,907,575 $91,876 95.2% $0 $884,705 0.0% NO

St Joseph 08 - Southwest Prosperity Region St Joseph County County $42,769,992 $45,352,941 $2,582,949 94.3% $635,270 $23,709,638 2.7% NO

St Joseph 08 - Southwest Prosperity Region Sturgis City $35,555,000 $35,114,000 -$441,000 101.3% $483,387 $13,312,532 3.6% NO

St Joseph 08 - Southwest Prosperity Region Three Rivers City $12,154,200 $17,960,417 $5,806,217 67.7% $462,888 $8,447,819 5.5% NO

St Joseph 08 - Southwest Prosperity Region White Pigeon Village $232,746 $260,042 $27,296 89.5% $7,190 $661,560 1.1% NO

St. Clair 06 - East Michigan Prosperity Region Algonac City $4,578,906 $6,083,425 $1,504,519 75.3% $154,342 $2,869,063 5.4% NO

St. Clair 06 - East Michigan Prosperity Region

Blue Water Area Transportation

Commission Authority $7,099,134 $9,917,328 $2,818,194 71.6% $386,497 $13,215,630 2.9% NO

St. Clair 06 - East Michigan Prosperity Region Capac Village $625,901 $2,586,540 $1,960,639 24.2% $62,094 $1,063,686 5.8% NO

St. Clair 06 - East Michigan Prosperity Region Clay Township Township $5,857,835 $9,528,599 $3,670,764 61.5% $296,081 $6,011,244 4.9% NO

St. Clair 06 - East Michigan Prosperity Region East China Charter Township Township $5,473,118 $8,753,972 $3,280,854 62.5% $230,708 $2,206,249 10.5% NO

St. Clair 06 - East Michigan Prosperity Region Marine City City $5,042,689 $6,949,032 $1,906,343 72.6% $189,645 $3,254,359 5.8% NO

St. Clair 06 - East Michigan Prosperity Region Marysville City

Police Officers and

Firefighters Retirement

System $12,771,017 $24,937,758 $12,166,741 51.2% $635,516 $10,721,282 10.4% YES

St. Clair 06 - East Michigan Prosperity Region Marysville City

General City Employee

Retirement System $15,501,114 $26,286,823 $10,785,709 59.0% $480,103 $10,721,282 10.4% YES

St. Clair 06 - East Michigan Prosperity Region Port Huron City $80,577,119 $151,424,735 $70,847,616 53.2% $4,169,901 $35,085,176 11.9% YES

St. Clair 06 - East Michigan Prosperity Region Port Huron Charter Township Township $2,646,566 $3,801,807 $1,155,241 69.6% $126,144 $3,812,260 3.3% NO

St. Clair 06 - East Michigan Prosperity Region Port Huron City Housing Commission Authority $5,230,839 $8,582,105 $3,351,266 61.0% $0 $8,040,521 0.0% NO

St. Clair 06 - East Michigan Prosperity Region St Clair City MERS $12,040,034 $21,957,226 $9,917,192 54.8% $624,846 $5,953,798 10.5% YES

St. Clair 06 - East Michigan Prosperity Region St Clair City

St. Clair, City of (7703),

MERS $12,040,034 $21,957,226 $9,917,192 57.5% $624,846 $5,953,798 10.5% YES

St. Clair 06 - East Michigan Prosperity Region St Clair Area Fire Authority Authority $129,118 $0 -$129,118 $0 $628,800 0.0% NO

St. Clair 06 - East Michigan Prosperity Region St Clair County County

St. Clair County



St. Clair County Other

Postemployment $148,098,237 $167,538,870 $19,440,633 88.4% $3,822,897 $87,318,474 4.4% NO

St. Clair 06 - East Michigan Prosperity Region

St Clair County Community Mental

Health Authority Authority $38,305,235 $46,020,768 $7,715,533 83.2% $1,285,108 $52,093,539 2.5% NO

St. Clair 06 - East Michigan Prosperity Region St Clair County Road Commission Road Commission $35,868,468 $42,355,452 $6,486,984 84.7% $910,369 $28,590,485 3.2% NO

Tuscola 06 - East Michigan Prosperity Region Caro City $1,577,882 $1,509,554 -$68,328 104.5% $0 $3,560,099 0.0% NO

Tuscola 06 - East Michigan Prosperity Region Indianfields Township Township $311,435 $272,608 -$38,827 114.2% $1,525 $623,636 0.2% NO

Tuscola 06 - East Michigan Prosperity Region Millington Village $1,395,735 $1,413,193 $17,458 98.8% $0 $585,030 0.0% NO

Tuscola 06 - East Michigan Prosperity Region Tuscola County County $34,951,025 $35,238,873 $287,848 99.2% $359,904 $23,871,257 1.5% NO

Tuscola 06 - East Michigan Prosperity Region

Tuscola County Community Mental


Tuscola 06 - East Michigan Prosperity Region

Tuscola County Health Department


Tuscola 06 - East Michigan Prosperity Region Tuscola County Medical Care Facility Authority $16,385,688 $17,239,479 $853,791 95.0% $315,912 $22,284,825 1.4% NO

Tuscola 06 - East Michigan Prosperity Region Tuscola County Road Commission Road Commission MERS of Michigan $4,568,570 $6,297,307 $1,728,737 72.5% $192,617 $16,242,409 1.5% NO

Tuscola 06 - East Michigan Prosperity Region Tuscola County Road Commission Road Commission

Pension Plan for

Employees of Tuscola

County Road

Commission $164,443 $577,114 $412,671 28.5% $44,031 $16,242,409 1.5% YES

Tuscola 06 - East Michigan Prosperity Region Vassar City $4,392,762 $7,255,206 $2,862,444 60.5% $158,268 $1,975,674 8.0% NO

Van Buren 08 - Southwest Prosperity Region Bangor City $2,028,586 $1,677,012 -$351,574 121.0% $0 $1,457,987 0.0% NO

24 of 39Updated 08/10/2018




Pension System Name


Unfunded Actuarial


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

(1)






Van Buren 08 - Southwest Prosperity Region Covert Township Township $1,194,153 $1,669,096 $474,943 71.5% $67,772 $4,356,162 1.6% NO

Van Buren 08 - Southwest Prosperity Region Lawrence Village $114,637 $117,803 $3,166 97.3% $0 $510,916 0.0% NO

Van Buren 08 - Southwest Prosperity Region Paw Paw Village $6,705,331 $9,482,443 $2,777,112 70.7% $171,970 $2,734,063 6.3% NO

Van Buren 08 - Southwest Prosperity Region

Paw Paw Lake Regional Joint Sewage

Disposal Board Authority $1,446,626 $2,029,274 $582,648 71.3% $40,061 $1,001,214 4.0% NO

Van Buren 08 - Southwest Prosperity Region South Haven City $22,204,889 $28,409,888 $6,204,999 78.2% $538,807 $8,668,838 6.2% NO

Van Buren 08 - Southwest Prosperity Region

South Haven Area Emergency Services


Van Buren 08 - Southwest Prosperity Region Van Buren County County $23,451,952 $35,944,379 $12,492,427 65.2% $1,043,032 $31,982,095 3.3% NO

Van Buren 08 - Southwest Prosperity Region Van Buren County Road Commission Road Commission $8,626,089 $8,781,873 $155,784 98.2% $215,978 $14,874,414 1.5% NO

Van Buren 08 - Southwest Prosperity Region Van Buren District Library Library $1,592,039 $2,012,128 $420,089 79.1% $48,663 $2,229,045 2.2% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Ann Arbor City $491,273,658 $559,385,658 $68,112,000 87.8% $11,348,853 $128,940,812 8.8% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Barton Hills Village $656,525 $915,469 $258,944 71.7% $15,588 $951,702 1.6% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Chelsea City $8,932,775 $12,728,358 $3,795,583 70.2% $679,104 $5,784,524 11.7% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Chelsea Area Fire Authority Authority $882,966 $812,622 -$70,344 108.7% $50,159 $1,512,230 3.3% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Dexter City $3,020,903 $3,867,832 $846,929 78.1% $84,624 $5,891,353 1.4% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Dexter Area Fire Department Authority Authority $1,120,866 $1,713,818 $592,952 65.4% $78,504 $1,936,496 4.1% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Dexter Township Township $662,880 $869,813 $206,933 76.2% $10,286 $2,814,263 0.4% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Lima Township Township $445,788 $398,568 -$47,220 111.8% $5,195 $630,646 0.8% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Milan City $5,967,697 $12,787,879 $6,820,182 46.7% $633,787 $5,878,097 10.8% YES

Washtenaw 09 - Southeast Michigan Prosperity Region Milan Public Library Library $229,938 $404,908 $174,970 56.8% $14,129 $382,776 3.7% YES

Washtenaw 09 - Southeast Michigan Prosperity Region Northfield Township Township $1,704,156 $1,916,882 $212,726 88.9% $56,582 $4,718,824 1.2% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Pittsfield Charter Township Township $27,807,147 $36,752,095 $8,944,948 75.7% $1,475,913 $20,659,986 7.1% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Saline City $16,392,976 $26,450,164 $10,057,188 62.0% $805,287 $12,921,254 6.2% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Scio Township Township $2,081,159 $2,875,332 $794,173 72.4% $118,886 $6,919,637 1.7% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Superior Charter Township Township $5,440,714 $7,573,400 $2,132,686 71.8% $243,677 $6,947,323 3.5% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Washtenaw County County



Washtenaw 09 - Southeast Michigan Prosperity Region Washtenaw County County

Washtenaw County


System $279,717,636 $361,536,795 $81,819,159 77.4% $9,367,571 $262,432,767 5.0% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Washtenaw County Road Commission Road Commission $34,136,640 $63,614,065 $29,477,425 53.7% $2,007,861 $48,555,372 4.1% YES

Washtenaw 09 - Southeast Michigan Prosperity Region Ypsilanti City

Police and Fire


Washtenaw 09 - Southeast Michigan Prosperity Region Ypsilanti City


Retirement System $17,909,091 $14,203,912 -$3,705,179 126.1% $41,680 $21,590,541 6.5% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Ypsilanti Charter Township Township MERS $14,758,758 $21,420,292 $6,661,534 68.9% $468,622 $30,274,531 4.1% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Ypsilanti Charter Township Township

Police and Firefighters

Pension Plan $27,248,380 $32,684,010 $5,435,630 83.4% $763,874 $30,274,531 4.1% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Ypsilanti Community Utilities Authority Authority $29,139,150 $52,883,046 $23,743,896 55.1% $1,929,047 $42,916,770 4.5% YES

Wayne 10 - Detroit Metro Prosperity Region 35th District- Plymouth Authority Authority $2,705,870 $4,854,672 $2,148,802 55.7% $116,374 $4,951,905 2.4% YES

Wayne 10 - Detroit Metro Prosperity Region Allen Park City $83,408,540 $108,031,121 $24,622,581 77.2% $2,641,242 $37,586,040 7.0% NO

Wayne 10 - Detroit Metro Prosperity Region Belleville City $4,512,926 $8,315,794 $3,802,868 54.3% $216,257 $2,578,835 8.4% NO

Wayne 10 - Detroit Metro Prosperity Region Brownstown Charter Township Township $19,548,925 $27,336,209 $7,787,284 71.5% $817,797 $20,732,004 3.9% NO

Wayne 10 - Detroit Metro Prosperity Region Canton Charter Township Township $76,083,398 $121,527,157 $45,443,759 62.6% $4,719,515 $68,653,917 6.9% NO

Wayne 10 - Detroit Metro Prosperity Region Canton Public Library Library $4,174,913 $4,395,134 $220,221 95.0% $123,449 $5,717,346 2.2% NO

Wayne 10 - Detroit Metro Prosperity Region

Central Wayne County Sanitation


Wayne 10 - Detroit Metro Prosperity Region Dearborn City

City of Dearborn

Chapter 22 Retirement

System $141,226,033 $185,375,206 $44,149,173 76.2% $3,718,752 $139,878,108 10.1% NO


Municipal Employees


Michigan (MERS) $10,785,175 $10,340,655 -$444,520 104.3% $1,131,533 $139,878,108 10.1% NO

25 of 39Updated 08/10/2018




Pension System Name


Unfunded Actuarial


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

(1)







City of Dearborn


System $25,408,169 $10,634,310 -$14,773,859 238.9% $0 $139,878,108 10.1% NO


City of Dearborn


System $278,327,029 $367,161,180 $88,834,151 75.8% $9,333,396 $139,878,108 10.1% NO

Wayne 10 - Detroit Metro Prosperity Region Dearborn Heights City

Police and Fire


Wayne 10 - Detroit Metro Prosperity Region Dearborn Heights City

General Government


System $39,512,564 $52,791,859 $13,279,295 74.8% $904,328 $47,291,305 7.2% NO

Wayne 10 - Detroit Metro Prosperity Region Detroit City

The General


the City of Detroit-

Component II $1,933,541,307 $2,926,421,953 $992,880,646 66.1% $0 $1,334,474,794 1.9% NO


The Police and Fire

Retriement System of


Component II $2,950,470,450 $3,809,685,847 $859,215,397 77.4% $0 $1,334,474,794 1.9% NO


The General



Component I $36,253,554 $49,160,644 $12,907,090 73.7% $9,484,992 $1,334,474,794 1.9% NO


The Police and Fire

Retriement System of


Component I $42,283,763 $49,809,170 $7,525,407 84.9% $16,448,246 $1,334,474,794 1.9% NO

Wayne 10 - Detroit Metro Prosperity Region Ecorse City $15,734,253 $41,661,704 $25,927,451 37.8% $4,907,707 $16,076,526 30.5% YES

Wayne 10 - Detroit Metro Prosperity Region Flat Rock City $11,531,028 $24,956,391 $13,425,363 46.2% $794,184 $14,872,610 5.3% NO

Wayne 10 - Detroit Metro Prosperity Region Garden City City MERS - City employees $55,195,412 $87,732,884 $32,537,472 62.9% $1,813,606 $22,448,925 8.5% NO

Wayne 10 - Detroit Metro Prosperity Region Garden City City MERS - District court $1,712,640 $2,754,671 $1,042,031 62.2% $97,536 $22,448,925 8.5% NO

Wayne 10 - Detroit Metro Prosperity Region Gibraltar City

General Employes'

Retirement System $1,670,905 $1,578,536 -$92,369 105.9% $27,285 $3,967,907 3.7% NO

Wayne 10 - Detroit Metro Prosperity Region Gibraltar City

Public Safety Officers'

Retirement System $8,833,407 $8,654,053 -$179,354 102.1% $119,780 $3,967,907 3.7% NO

Wayne 10 - Detroit Metro Prosperity Region Grosse Ile Township Township $19,098,597 $32,873,041 $13,774,444 58.1% $1,037,698 $9,085,378 11.4% YES

Wayne 10 - Detroit Metro Prosperity Region Grosse Pointe City $38,337,629 $32,336,308 -$6,001,321 118.6% $0 $8,103,360 0.0% NO

Wayne 10 - Detroit Metro Prosperity Region Grosse Pointe Farms City

City of Grosse Pointe

Farms Employees




Farms Public Safety

Retirement System $39,759,120 $35,862,170 -$3,896,950 110.9% $0 $14,646,653 2.0% NO

Wayne 10 - Detroit Metro Prosperity Region Grosse Pointe Park City $24,051,823 $45,093,834 $21,042,011 53.3% $1,378,416 $14,508,269 9.5% NO

Wayne 10 - Detroit Metro Prosperity Region Grosse Pointe Shores City Of The Village City $20,755,504 $27,575,067 $6,819,563 75.3% $309,565 $6,512,211 4.8% NO

Wayne 10 - Detroit Metro Prosperity Region Grosse Pointe Woods City


Woods Employees


Wayne 10 - Detroit Metro Prosperity Region Grosse Pointe Woods City


Woods Supplemental

Annuity Fund $1,610,133 $3,190,039 $1,579,906 50.5% $290,000 $18,991,373 7.2% NO

Wayne 10 - Detroit Metro Prosperity Region Hamtramck City $40,917,408 $96,139,335 $55,221,927 42.6% $4,666,848 $19,622,588 23.8% YES

Wayne 10 - Detroit Metro Prosperity Region Highland Park City

Public Safety

Employees $652,623 $31,847,236 $31,194,613 3.7% $4,032,000 $16,874,119 32.6% YES

Wayne 10 - Detroit Metro Prosperity Region Highland Park City Police and Fire Plan $295,487 $4,347,752 $4,052,265 6.8% $594,000 $16,874,119 32.6% YES

Wayne 10 - Detroit Metro Prosperity Region Highland Park City

MERS - General

Employees $230,925 $6,173,544 $5,942,619 2.0% $872,000 $16,874,119 32.6% YES

Wayne 10 - Detroit Metro Prosperity Region Huron Charter Township Township $14,339,308 $21,802,812 $7,463,504 65.8% $519,402 $9,487,586 5.5% NO

Wayne 10 - Detroit Metro Prosperity Region Inkster City

General Employees


26 of 39Updated 08/10/2018




Pension System Name


Unfunded Actuarial


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

(1)






Wayne 10 - Detroit Metro Prosperity Region Inkster City



Wayne 10 - Detroit Metro Prosperity Region Lincoln Park City MERS $7,418,158 $41,054,720 $33,636,562 18.1% $3,527,338 $29,372,372 32.5% YES

Wayne 10 - Detroit Metro Prosperity Region Lincoln Park City

Police and Fire

Employees $21,591,583 $80,257,718 $58,666,135 26.9% $6,030,575 $29,372,372 32.5% YES

Wayne 10 - Detroit Metro Prosperity Region Livonia City $231,055,992 $219,435,490 -$11,620,502 105.3% $336,320 $101,813,976 0.3% NO

Wayne 10 - Detroit Metro Prosperity Region Melvindale City MERS $16,098,157 $41,012,348 $24,914,191 39.3% $1,716,437 $13,532,738 15.7% YES

Wayne 10 - Detroit Metro Prosperity Region Melvindale City

Policemen and Fire

Retirement System I $5,891,960 $5,663,708 -$228,252 104.0% $408,648 $13,532,738 15.7% NO

Wayne 10 - Detroit Metro Prosperity Region Melvindale Housing Commission Authority $966,748 $1,314,939 $348,191 73.5% $32,667 $2,073,161 1.6% NO

Wayne 10 - Detroit Metro Prosperity Region Northville City $11,481,583 $19,905,529 $8,423,946 57.7% $901,164 $9,662,435 9.3% NO

Wayne 10 - Detroit Metro Prosperity Region Northville Charter Township Township $30,637,948 $44,948,013 $14,310,065 68.2% $2,086,065 $25,497,439 8.2% NO

Wayne 10 - Detroit Metro Prosperity Region Northville District Library Library $2,438,985 $3,183,268 $744,283 76.6% $154,645 $2,858,670 5.4% NO

Wayne 10 - Detroit Metro Prosperity Region Plymouth City $8,486,310 $16,169,823 $7,683,513 52.5% $1,365,298 $12,914,678 10.6% YES

Wayne 10 - Detroit Metro Prosperity Region Plymouth Charter Township Township $20,337,646 $29,835,307 $9,497,661 68.2% $738,427 $15,154,543 4.9% NO

Wayne 10 - Detroit Metro Prosperity Region Plymouth District Library Library $3,692,751 $4,515,771 $823,020 81.8% $136,414 $3,743,153 3.6% NO

Wayne 10 - Detroit Metro Prosperity Region Redford Charter Township Township

Police and Fire Pension

Plan $63,281,796 $111,474,258 $48,192,462 56.8% $4,320,943 $38,453,626 15.4% YES


MERS - General

Employees $28,414,826 $50,895,851 $22,481,025 55.8% $1,609,912 $38,453,626 15.4% YES

Wayne 10 - Detroit Metro Prosperity Region Redford Township District Library Library $2,359,700 $2,826,468 $466,768 83.5% $95,860 $2,798,041 3.4% NO

Wayne 10 - Detroit Metro Prosperity Region River Rouge City



Wayne 10 - Detroit Metro Prosperity Region River Rouge City

General Employees'


Wayne 10 - Detroit Metro Prosperity Region Riverview City $30,143,435 $36,270,078 $6,126,643 83.1% $1,092,653 $9,970,825 11.0% NO

Wayne 10 - Detroit Metro Prosperity Region Rockwood City $2,265,495 $2,543,687 $278,192 89.1% $60,617 $3,014,339 2.0% NO

Wayne 10 - Detroit Metro Prosperity Region Romulus City $19,936,765 $50,844,067 $30,907,302 39.2% $2,202,543 $27,921,448 7.9% NO


Southeast Michigan Council Of

Governments Authority $25,380,477 $30,665,543 $5,285,066 82.8% $526,205 $10,895,567 4.8% NO

Wayne 10 - Detroit Metro Prosperity Region Southgate City

City of Southgate

Municipal Emoployees'



City of Southgate




Suburban Mobility Authority For

Regional Transportation Authority $168,162,179 $243,159,671 $74,997,492 69.2% $5,725,357 $160,476,853 3.6% NO

Wayne 10 - Detroit Metro Prosperity Region Sumpter Township Township $6,087,451 $8,558,415 $2,470,964 71.1% $214,548 $6,462,861 3.3% NO

Wayne 10 - Detroit Metro Prosperity Region Taylor City General Government Employees' Retirement System$38,698,098 $83,051,749 $44,353,651 46.6% $3,530,436 $65,615,183 13.4% YES

Wayne 10 - Detroit Metro Prosperity Region Taylor City 23rd District Court - MERS $2,793,808 $3,841,638 $1,047,830 72.7% $42,463 $65,615,183 13.4% NO

Wayne 10 - Detroit Metro Prosperity Region Taylor City Police and Fire Retirement System$122,481,035 $226,318,289 $103,837,254 54.1% $5,190,370 $65,615,183 13.4% YES

Wayne 10 - Detroit Metro Prosperity Region Taylor City Housing Commission Authority $663,096 0.0% $6,976,458 0.0% YES

Wayne 10 - Detroit Metro Prosperity Region The Library Network Library $5,527,214 $7,693,951 $2,166,737 71.8% $170,375 $3,085,067 5.5% NO

Wayne 10 - Detroit Metro Prosperity Region Trenton City Police & Fire Pension $52,257,573 $69,879,009 $17,621,436 74.8% $1,479,258 $22,826,477 15.1% NO

Wayne 10 - Detroit Metro Prosperity Region Trenton City MERS $24,909,943 $45,670,671 $20,760,728 54.5% $1,964,796 $22,826,477 15.1% YES

Wayne 10 - Detroit Metro Prosperity Region Van Buren Charter Township Township $13,067,795 $17,822,858 $4,755,063 73.3% $485,671 $17,219,661 2.8% NO

Wayne 10 - Detroit Metro Prosperity Region Wayne City $63,791,363 $111,745,606 $47,954,243 57.1% $3,331,359 $19,406,110 17.2% YES

Wayne 10 - Detroit Metro Prosperity Region Wayne County County $799,345,415 $1,447,254,447 $647,909,032 55.2% $47,467,616 $842,467,821 5.6% NO

Wayne 10 - Detroit Metro Prosperity Region Wayne County Airport Authority Authority $110,277,974 $161,200,880 $50,922,906 68.4% $6,924,296 $458,318,405 1.5% NO

Wayne 10 - Detroit Metro Prosperity Region Wayne Housing Commission Authority $574,282 $812,199 $237,917 70.7% $25,079 $470,458 5.3% NO

Wayne 10 - Detroit Metro Prosperity Region Westland City MERS $53,884,463 $132,490,334 $78,605,871 40.7% $5,249,635 $73,345,154 16.5% YES

Wayne 10 - Detroit Metro Prosperity Region Westland City Westland Police & Fire Pension Fund $157,970,145 $225,516,042 $67,545,897 70.0% $6,841,964 $73,345,154 16.5% NO

Wayne 10 - Detroit Metro Prosperity Region Woodhaven City $21,994,166 $27,871,621 $5,877,455 78.9% $897,613 $15,662,620 5.7% NO

Wayne 10 - Detroit Metro Prosperity Region Wyandotte City $65,156,206 $94,331,393 $29,175,187 69.1% $4,224,526 $25,864,003 16.3% NO

Wexford 02 - Northwest Prosperity Region Cadillac City Policemen and Firemen Retirement System$10,749,330 $13,476,626 $2,727,296 79.8% $533,253 $9,095,881 9.0% NO

Wexford 02 - Northwest Prosperity Region Cadillac City Municipal Employees Retirement System (MERS)$9,487,263 $12,369,739 $2,882,476 76.7% $281,993 $9,095,881 9.0% NO

Wexford 02 - Northwest Prosperity Region Cadillac City Housing Commission AuthorityAuthority $563,098 $666,059 $102,961 84.5% $20,330 $972,808 2.1% NO

Wexford 02 - Northwest Prosperity Region Cadillac Wexford Public Library Library $1,329,743 $1,602,206 $272,463 83.0% $41,021 $1,060,283 3.9% NO

27 of 39Updated 08/10/2018




Pension System Name


Unfunded Actuarial


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

(1)






Wexford 02 - Northwest Prosperity Region Cadillac- Wexford Transit Authority Authority $1,612,850 $2,324,357 $711,507 69.4% $72,951 $477,046 15.3% NO

Wexford 02 - Northwest Prosperity Region Manton City $687,853 $1,940,180 $1,252,327 35.5% $78,927 $946,975 8.3% NO

Wexford 02 - Northwest Prosperity Region Mid- Michigan Library League Library $670,306 $750,838 $80,532 89.3% $4,587 $257,961 1.8% NO

Wexford 02 - Northwest Prosperity Region Wexford County County $19,800,803 $29,439,942 $9,639,139 67.3% $914,818 $16,088,202 5.7% NO

Wexford 02 - Northwest Prosperity Region Wexford County Road Commission Road Commission $9,881,619 $14,040,293 $4,158,674 70.4% $395,574 $8,568,846 4.6% NO

28 of 39Updated 08/10/2018


Health Care Summary


Retirement Health

Care Name (If

Multiple Systems) Assets Liabilities

Unfunded

Actuarial Accrued

Liability Funded Ratio

Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status

Alger 01 - Upper Peninsula Prosperity Alliance Alger County County $0 $3,958,469 $3,958,469 0.0% $294,783 $5,819,750 5.1% NO

Alger 01 - Upper Peninsula Prosperity Alliance Alger County Road Commission Road Commission $0 $4,212,810 $4,212,810 0.0% $168,018 $5,596,095 3.0% YES

Allegan 04 - West Michigan Prosperity Alliance Plainwell City $0 $957,424 $957,424 0.0% $122,028 $2,435,433 5.0% NO

Alpena 03 - Northeast Prosperity Region Alpena City $1,168,212 $5,518,555 $4,350,343 21.2% $582,327 $11,655,565 5.0% NO

Alpena 03 - Northeast Prosperity Region Alpena County Road Commission Road Commission $0 $865,216 $865,216 0.0% $132,138 $6,339,188 2.1% YES

Antrim 02 - Northwest Prosperity Region Antrim County County $0 $464,373 $464,373 0.0% $58,838 $16,115,906 0.4% NO

Antrim 02 - Northwest Prosperity Region Antrim County Road Commission Road Commission $0 $1,864,941 $1,864,941 0.0% $102,775 $9,155,597 1.1% YES

Arenac 05 - East Central Michigan Prosperity Region Au Gres City $0 $254,000 $254,000 0.0% $44,194 $720,389 6.1% NO

Baraga 01 - Upper Peninsula Prosperity Alliance Baraga County County $0 $1,123,804 $1,123,804 0.0% $164,325 $4,096,930 4.0% NO

Baraga 01 - Upper Peninsula Prosperity Alliance Baraga County Road Commission Road Commission $0 $891,581 $891,581 0.0% $72,365 $4,185,665 1.7% YES

Baraga 01 - Upper Peninsula Prosperity Alliance

Copper Country Community Mental Health Services

Board Authority $0 $3,881,800 $3,881,800 0.0% $245,300 $15,962,422 1.5% YES

Barry 04 - West Michigan Prosperity Alliance Barry County County $1,321,483 $1,433,971 $112,488 92.2% $52,192 $23,740,604 0.2% NO

Barry 04 - West Michigan Prosperity Alliance Barry County Road Commission Road Commission $0 $960,881 $960,881 0.0% $94,690 $9,671,778 1.0% YES

Barry 04 - West Michigan Prosperity Alliance Hastings City $218,223 $10,019,025 $9,800,802 2.2% $820,520 $5,827,849 14.1% YES

Barry 04 - West Michigan Prosperity Alliance Middleville Village $0 $651,714 $651,714 0.0% $71,875 $1,931,923 3.7% NO

Bay 05 - East Central Michigan Prosperity Region Bay- Arenac Behavioral Health Authority $14,398,127 $8,502,548 -$5,895,579 169.3% $0 $47,353,767 0.0% NO

Bay 05 - East Central Michigan Prosperity Region Bay City City $17,001,598 $132,292,254 $115,290,656 12.9% $7,788,653 $29,824,637 26.1% YES

Bay 05 - East Central Michigan Prosperity Region Bay County Department Of Water & Sewer Authority $4,548,660 $12,870,635 $8,321,975 35.3% $672,541 $16,215,478 4.1% YES

Bay 05 - East Central Michigan Prosperity Region Bay County Road Commission Road Commission $904,055 $30,689,652 $29,785,597 2.9% $2,821,742 $15,286,729 18.5% YES

Bay 05 - East Central Michigan Prosperity Region Bay Metropolitan Transportation Authority Authority $0 $772,229 $772,229 0.0% $84,714 $8,140,484 1.0% YES

Bay 05 - East Central Michigan Prosperity Region Essexville City $0 $3,758,218 $3,758,218 0.0% $548,267 $2,337,041 23.5% YES

Bay 05 - East Central Michigan Prosperity Region Hampton Township Township $77,915 $4,277,193 $4,199,278 1.8% $943,812 $4,200,733 22.5% YES

Benzie 02 - Northwest Prosperity Region Benzie County Road Commission Road Commission $260,665 $259,513 -$1,152 100.4% $32,396 $5,934,879 0.5% NO

Benzie 02 - Northwest Prosperity Region Frankfort City $111,260 $656,935 $545,675 16.9% $42,724 $2,355,358 1.8% NO

Berrien 08 - Southwest Prosperity Region Benton Charter Township Township $1,528,395 $3,081,607 $1,553,212 49.6% $193,018 $8,713,860 2.2% NO

Berrien 08 - Southwest Prosperity Region Berrien County County $35,000,478 $70,407,341 $35,406,863 49.7% $4,250,834 $92,058,324 4.6% NO

Berrien 08 - Southwest Prosperity Region Berrien Mental Health Authority Authority $4,499,690 $3,874,300 -$625,390 116.1% $59,463 $47,018,272 0.1% NO

Berrien 08 - Southwest Prosperity Region Niles City $0 $4,469,619 $4,469,619 0.0% $7,717,038 0.0% NO

Berrien 08 - Southwest Prosperity Region St Joseph City $0 $2,079,964 $2,079,964 0.0% $229,374 $13,288,797 1.7% NO

Branch 08 - Southwest Prosperity Region Branch County County $0 $879,205 $879,205 0.0% $117,039 $19,613,381 0.6% NO

Branch 08 - Southwest Prosperity Region Branch County Road Commission Road Commission $0 $1,085,241 $1,085,241 0.0% $110,153 $8,034,658 1.4% YES

Branch 08 - Southwest Prosperity Region Union City Village $0 $1,657,315 $1,657,315 0.0% $256,687 $735,072 34.9% YES

Calhoun 08 - Southwest Prosperity Region Albion City $45,824 $336,338 $290,514 13.6% $28,622 $6,603,512 0.4% NO

Calhoun 08 - Southwest Prosperity Region Battle Creek City $5,895,335 $76,546,178 $70,650,843 7.7% $3,823,865 $62,276,477 6.1% NO


Calhoun County

Road Department

Retiree Medical Plan $0 $8,872,512 $8,872,512 0.0% $621,009 $80,444,094 2.6% NO


Calhoun County

Retiree Medical Plan $0 $10,183,199 $10,183,199 0.0% $1,471,011 $80,444,094 2.6% NO

Calhoun 08 - Southwest Prosperity Region Marshall City $775,338 $25,020,779 $24,245,441 3.1% $1,438,495 $7,465,578 19.3% YES

Calhoun 08 - Southwest Prosperity Region Marshall District Library Library $0 $130,639 $130,639 0.0% $7,344 $1,049,614 0.7% YES

Calhoun 08 - Southwest Prosperity Region Springfield City $390,735 $1,066,690 $675,955 36.6% $77,311 $3,809,173 2.0% NO

Cass 08 - Southwest Prosperity Region Cass County Road Commission Road Commission $0 $3,025,448 $3,025,448 0.0% $167,385 $9,813,815 1.7% YES

Cass 08 - Southwest Prosperity Region Dowagiac City $425,837 $645,739 $219,902 65.9% $43,497 $4,606,684 0.9% NO

Cass 08 - Southwest Prosperity Region Woodlands Behavioral Healthcare Network Authority $775,062 $524,917 -$250,145 147.7% $0 $12,355,870 0.0% NO

Charlevoix 02 - Northwest Prosperity Region Boyne City City $0 $460,827 $460,827 0.0% $40,071 $6,508,633 0.6% NO

Charlevoix 02 - Northwest Prosperity Region Charlevoix County $3,036,916 $10,286,473 $7,249,557 29.5% $440,393 $18,326,889 2.4% NO

Cheboygan 03 - Northeast Prosperity Region Cheboygan City $0 $991,366 $991,366 0.0% $37,814 $3,375,855 1.1% NO

Cheboygan 03 - Northeast Prosperity Region Cheboygan County Road Commission Road Commission $640,135 $12,380,885 $11,740,750 5.2% $829,932 $10,905,721 7.6% YES

Chippewa 01 - Upper Peninsula Prosperity Alliance Chippewa County $5,948,811 $11,838,847 $5,890,036 50.2% $637,847 $25,656,723 2.5% NO

Chippewa 01 - Upper Peninsula Prosperity Alliance Chippewa County Health Department Authority $1,246,487 $6,148,907 $4,902,420 20.3% $461,622 $6,373,665 7.2% YES

Chippewa 01 - Upper Peninsula Prosperity Alliance Chippewa County Road Commission Road Commission $0 $27,396,310 $27,396,310 0.0% $1,542,729 $12,660,984 12.2% YES


Economic Development Corporation Of Chippewa

County Authority $348,507 $444,162 $95,655 78.5% $35,933 $3,794,995 0.9% NO

Chippewa 01 - Upper Peninsula Prosperity Alliance Sault Ste Marie City Housing Commission Authority $0 $56,706 $56,706 0.0% $10,107 $2,107,125 0.5% YES

Clare 05 - East Central Michigan Prosperity Region Clare County $0 $196,654 $196,654 0.0% $13,944 $14,940,262 0.1% NO

Clare 05 - East Central Michigan Prosperity Region Clare County Road Commission Road Commission $0 $1,684,907 $1,684,907 0.0% $239,293 $7,658,894 3.1% YES

Clare 05 - East Central Michigan Prosperity Region Harrison City $0 $0 $0 0.0% $24,600 $2,672,246 0.9% NO

Clare 05 - East Central Michigan Prosperity Region Michigan Works! Region B Consortium Authority $0 $81,652 $81,652 0.0% $83,285 $4,934,408 1.7% YES

Michigan Department of TreasuryRetirement Health Care System Summary





29 of 39Updated 08/10/2018


Health Care Summary


Retirement Health

Care Name (If


Unfunded

Actuarial Accrued


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status






Clinton 07 - South Central Prosperity Region Clinton County $10,795,446 $9,519,525 -$1,275,921 113.4% $151,927 $28,067,353 0.5% NO

Clinton 07 - South Central Prosperity Region Clinton County Road Commission Road Commission $4,591,399 $5,756,787 $1,165,388 79.8% $344,220 $15,599,555 2.2% NO

Clinton 07 - South Central Prosperity Region Dewitt City $337,136 $311,223 -$25,913 108.3% $10,286 $3,426,919 0.3% NO

Crawford 03 - Northeast Prosperity Region Crawford County $0 $3,345,130 $3,345,130 0.0% $300,865 $10,318,947 2.9% NO

Delta 01 - Upper Peninsula Prosperity Alliance Gladstone City $0 $2,489,098 $2,489,098 0.0% $190,860 $4,193,365 4.6% NO

Dickinson 01 - Upper Peninsula Prosperity Alliance Dickinson County $3,169,882 $23,931,214 $20,761,332 13.2% $1,244,418 $15,498,279 8.0% NO

Dickinson 01 - Upper Peninsula Prosperity Alliance Dickinson County Road Commission Road Commission $0 $3,262,333 $3,262,333 0.0% $415,857 $6,515,924 6.4% YES

Dickinson 01 - Upper Peninsula Prosperity Alliance Iron Mountain City $0 $34,106,325 $34,106,325 0.0% $1,591,318 $7,672,814 20.7% YES

Dickinson 01 - Upper Peninsula Prosperity Alliance Kingsford City $105,176 $1,186,216 $1,081,040 8.9% $82,992 $4,654,082 1.8% NO

Dickinson 01 - Upper Peninsula Prosperity Alliance Norway City $180,788 $1,266,922 $1,086,134 14.3% $89,149 $3,752,293 2.4% NO

Eaton 07 - South Central Prosperity Region Bellevue Village $0 $1,650,278 $1,650,278 0.0% $50,000 $615,848 8.1% NO

Eaton 07 - South Central Prosperity Region Charlotte City $0 $3,718,314 $3,718,314 0.0% $188,698 $6,308,536 3.0% NO

Eaton 07 - South Central Prosperity Region Charlotte Community Library Library $0 $9,282 $9,282 0.0% $1,320 $526,015 0.3% YES

Eaton 07 - South Central Prosperity Region Delta Charter Township Township $14,149,177 $18,130,669 $3,981,492 78.0% $590,971 $18,489,601 3.2% NO

Eaton 07 - South Central Prosperity Region Delta Township District Library Library $401,331 $361,904 -$39,427 110.9% $5,831 $1,674,140 0.3% NO


Eaton County

Medical Care Facility $0 $1,442,278 $1,442,278 0.0% $134,667 $43,603,891 11.6% NO


Eaton County

Retiree Health Care

Trust $12,071,303 $54,833,411 $42,762,108 22.0% $5,041,943 $43,603,891 11.6% NO

Eaton 07 - South Central Prosperity Region Eaton County Road Commission Road Commission $4,334,285 $4,782,631 $448,346 90.6% $121,673 $17,983,884 0.7% NO

Eaton 07 - South Central Prosperity Region Eaton Rapids City $0 $10,396,289 $10,396,289 0.0% $786,168 $3,585,598 21.9% YES

Eaton 07 - South Central Prosperity Region Grand Ledge City $165,798 $937,523 $771,725 17.7% $109,451 $4,818,251 2.3% NO

Eaton 07 - South Central Prosperity Region Grand Ledge Area Emergency Services Authority Authority $0 $999,591 $999,591 0.0% $150,223 $1,802,127 8.3% YES

Genesee 06 - East Michigan Prosperity Region Beecher Metropolitan District Authority $0 $3,465,625 $3,465,625 0.0% $158,005 $3,852,677 4.1% YES

Genesee 06 - East Michigan Prosperity Region Burton City $2,239,169 $12,600,103 $10,360,934 17.8% $847,619 $17,100,112 5.0% NO

Genesee 06 - East Michigan Prosperity Region Clio City $68,333 $399,628 $331,295 17.1% $50,871 $1,643,329 3.1% NO

Genesee 06 - East Michigan Prosperity Region Davison City $425,475 $19,654,305 $19,228,830 2.2% $1,452,012 $3,334,509 43.5% YES

Genesee 06 - East Michigan Prosperity Region Davison Township Township $1,742,317 $6,852,955 $5,110,638 25.4% $554,352 $6,710,178 8.3% NO

Genesee 06 - East Michigan Prosperity Region Fenton City $0 $9,106,113 $9,106,113 0.0% $713,721 $8,706,842 8.2% NO

Genesee 06 - East Michigan Prosperity Region Fenton Charter Township Township $351,992 $721,770 $369,778 48.8% $103,724 $4,896,214 2.1% NO

Genesee 06 - East Michigan Prosperity Region Flint City $0 $293,607,373 $293,607,373 0.0% $20,617,796 $86,855,728 23.7% YES

Genesee 06 - East Michigan Prosperity Region Flint Charter Township Township $208,110 $24,203,667 $23,995,557 0.9% $3,070,622 $14,775,826 20.8% YES

Genesee 06 - East Michigan Prosperity Region Flushing City $569,171 $11,654,669 $11,085,498 4.9% $1,693,998 $5,206,461 32.5% YES

Genesee 06 - East Michigan Prosperity Region Flushing Charter Township Township $0 $661,972 $661,972 0.0% $62,735 $2,414,777 2.6% NO

Genesee 06 - East Michigan Prosperity Region Genesee County $32,821,620 $341,629,201 $308,807,581 9.6% $18,883,352 $193,287,745 9.9% NO

Genesee 06 - East Michigan Prosperity Region Genesee Charter Township Township $1,346 $6,259,326 $6,257,980 0.0% $499,542 $6,101,265 8.2% NO

Genesee 06 - East Michigan Prosperity Region Genesee County Road Commission Road Commission $30,753,116 $47,421,605 $16,668,489 64.9% $2,033,459 $50,268,119 4.0% NO

Genesee 06 - East Michigan Prosperity Region Genesee County Water & Waste Services Authority $14,759,698 $45,608,638 $30,848,940 32.4% $3,033,990 $82,505,937 3.7% YES

Genesee 06 - East Michigan Prosperity Region Genesee District Library Library $0 $8,109,785 $8,109,785 0.0% $1,102,911 $9,782,104 11.3% YES


Retiree Healthcare

Plan $46,884,584 $55,899,583 $9,014,999 83.9% $3,221,643 $128,845,780 2.5% NO


Genesee Health

System Retiree

Healthcare Plan $46,884,584 $55,899,583 $9,014,999 83.9% $7,885,191 $131,314,578 6.0% NO

Genesee 06 - East Michigan Prosperity Region Grand Blanc City $512,738 $3,652,291 $3,139,553 14.0% $307,317 $5,143,447 6.0% NO

Genesee 06 - East Michigan Prosperity Region Grand Blanc Charter Township Township $4,601,228 $34,779,739 $30,178,511 13.2% $3,138,563 $16,726,655 18.8% YES

Genesee 06 - East Michigan Prosperity Region Linden City $368,013 $1,426,313 $1,058,300 25.8% $117,989 $2,593,462 4.5% NO

Genesee 06 - East Michigan Prosperity Region Mass Transportation Authority Authority $344,381 $1,619,080 $1,274,699 21.3% $139,619 $48,964,718 0.3% YES

Genesee 06 - East Michigan Prosperity Region Metro Police Authority Of Genesee County Authority $0 $385,858 $385,858 0.0% $158,677 $3,186,058 5.0% YES

Genesee 06 - East Michigan Prosperity Region Montrose City Union $0 $928,966 $928,966 0.0% $103,891 $1,017,458 14.4% YES

Genesee 06 - East Michigan Prosperity Region Montrose City Non-Union $0 $604,922 $604,922 0.0% $42,454 $1,017,458 14.4% YES

Genesee 06 - East Michigan Prosperity Region Mount Morris Charter Township Township $0 $14,538,229 $14,538,229 0.0% $1,880,853 $7,795,032 24.1% YES

Genesee 06 - East Michigan Prosperity Region Mundy Charter Township Township $1,396,257 $3,460,056 $2,063,799 40.4% $208,522 $5,227,244 4.0% NO

Genesee 06 - East Michigan Prosperity Region Richfield Township Township $1,210,286 $4,715,450 $3,505,164 25.7% $385,217 $2,485,829 15.5% YES

Genesee 06 - East Michigan Prosperity Region Thetford Township Township $0 $1,136,825 $1,136,825 0.0% $91,202 $1,555,600 5.9% NO

Genesee 06 - East Michigan Prosperity Region Vienna Charter Township Township $214,397 $2,081,277 $1,866,880 10.3% $163,828 $3,928,815 4.2% NO

Gladwin 05 - East Central Michigan Prosperity Region Gladwin County $0 $7,312,111 $7,312,111 0.0% $174,298 $10,615,843 1.6% NO

Gladwin 05 - East Central Michigan Prosperity Region Gladwin County Road Commission Road Commission $84,369 $6,758,168 $6,673,799 1.2% $435,952 $9,179,023 4.7% YES

Gogebic 01 - Upper Peninsula Prosperity Alliance Gogebic County County $1,019,950 $2,993,575 $1,973,625 34.1% $54,857 $7,721,187 0.7% NO

30 of 39Updated 08/10/2018


Health Care Summary


Retirement Health

Care Name (If


Unfunded

Actuarial Accrued


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status






Gogebic 01 - Upper Peninsula Prosperity Alliance Gogebic County Road Commission Road Commission $0 $1,620,427 $1,620,427 0.0% $189,375 $7,002,911 2.7% YES

Gogebic 01 - Upper Peninsula Prosperity Alliance Ironwood City $1,603,344 $1,630,887 $27,543 98.3% $68,898 $4,642,053 1.5% NO

Gogebic 01 - Upper Peninsula Prosperity Alliance Wakefield City $0 $892,906 $892,906 0.0% $95,543 $1,775,990 5.4% NO

Grand Traverse 02 - Northwest Prosperity Region Grand Traverse County County

Grand Traverse

County - Pavilions $0 $5,631,381 $5,631,381 0.0% $518,025 $54,333,084 2.2% NO

Grand Traverse 02 - Northwest Prosperity Region Grand Traverse County County

Grand Traverse

County - County $256,131 $2,771,988 $2,515,857 9.2% $665,740 $54,333,084 2.2% NO

Grand Traverse 02 - Northwest Prosperity Region Grand Traverse County Road Commission Road Commission $155,960 $1,224,136 $1,068,176 12.7% $90,845 $18,667,922 0.5% YES

Grand Traverse 02 - Northwest Prosperity Region Grand Traverse Metro Emergency Services Authority Authority $0 $726,596 $726,596 0.0% $26,202 $4,013,459 0.7% YES

Grand Traverse 02 - Northwest Prosperity Region Long Lake Township Township $76,648 $178,508 $101,860 42.9% $14,265 $1,937,402 0.7% NO


Act 345 Police and

Fire Health Care

Trust $3,761,310 $8,094,695 $4,333,385 46.5% $385,866 $22,823,560 2.8% NO


Retiree Health

Insurance Trust $4,205,338 $6,669,514 $2,464,176 63.1% $258,717 $22,823,560 2.8% NO

Gratiot 05 - East Central Michigan Prosperity Region Gratiot County $0 $4,365,282 $4,365,282 0.0% $17,334,643 3.8% NO

Gratiot 05 - East Central Michigan Prosperity Region Gratiot County Road Commission Road Commission $0 $1,548,753 $1,548,753 0.0% $51,625 $8,586,881 0.6% YES

Hillsdale 09 - Southeast Michigan Prosperity Region Hillsdale County $0 $1,581,723 $1,581,723 0.0% $154,640 $16,448,288 0.9% NO

Houghton 01 - Upper Peninsula Prosperity Alliance Houghton City $0 $1,039,987 $1,039,987 0.0% $70,003 $5,083,202 1.4% NO

Houghton 01 - Upper Peninsula Prosperity Alliance Houghton County Road Commission Road Commission $0 $300,533 $300,533 0.0% $29,072 $8,438,125 0.3% YES

Huron 06 - East Michigan Prosperity Region Harbor Beach City $0 $818,945 $818,945 0.0% $47,538 $2,713,819 1.8% NO

Huron 06 - East Michigan Prosperity Region Huron County $4,219,613 $21,619,649 $17,400,036 19.5% $2,756,111 $23,974,019 11.5% NO

Huron 06 - East Michigan Prosperity Region Huron Behavioral Health Authority $4,711,673 $3,811,969 -$899,704 123.6% $0 $10,494,826 0.0% NO

Ingham 07 - South Central Prosperity Region Capital Area Transportation Authority- Cata Authority $4,224,146 $23,668,973 $19,444,827 17.8% $2,732,609 $53,631,807 5.1% YES

Ingham 07 - South Central Prosperity Region Capital Region Airport Authority Authority $0 $15,114,881 $15,114,881 0.0% $1,214,279 $19,029,621 6.4% YES

Ingham 07 - South Central Prosperity Region Delhi Charter Township Township $4,035,124 $7,393,077 $3,357,953 54.6% $476,141 $12,023,214 4.0% NO

Ingham 07 - South Central Prosperity Region East Lansing City $12,608,070 $52,996,758 $40,388,688 23.8% $4,205,636 $46,629,753 9.0% NO

Ingham 07 - South Central Prosperity Region East Lansing- Meridian Water & Sewer Authority Authority $465,182 $1,047,284 $582,102 44.4% $75,430 $4,281,821 1.8% NO


Retiree Health Care

Plan - Road

Department $378,941 $12,068,044 $11,689,103 3.1% $824,804 $166,576,103 4.7% NO


Retiree Health Care

Plan - Medical Care

Facility $5,017,993 $5,429,101 $411,108 92.4% $145,672 $166,576,103 4.7% NO


Retiree Health Care

Plan - County $13,659,381 $91,294,403 $77,635,022 15.0% $6,819,230 $166,576,103 4.7% NO

Ingham 07 - South Central Prosperity Region Lansing City General Employees $54,680,726 $231,583,031 $176,902,305 23.6% $10,582,235 $153,167,115 19.8% YES

Ingham 07 - South Central Prosperity Region Lansing City Police and Fire $34,133,238 $294,892,197 $260,758,959 11.6% $19,759,521 $153,167,115 19.8% YES

Ingham 07 - South Central Prosperity Region Lansing Charter Township Township $84,518 $5,876,185 $5,791,667 1.4% $759,082 $8,054,559 9.4% NO

Ingham 07 - South Central Prosperity Region Lansing City Board Of Water & Light Authority $145,274,000 $205,215,000 $59,941,000 70.8% $372,823,261 0.0% NO

Ingham 07 - South Central Prosperity Region Lansing Housing Commission Authority $0 $2,850,309 $2,850,309 0.0% $616,028 $18,837,632 3.3% YES

Ingham 07 - South Central Prosperity Region Mason City $441,323 $1,749,786 $1,308,463 25.2% $115,800 $6,839,837 1.7% NO

Ingham 07 - South Central Prosperity Region Meridian Charter Township Township $4,310,358 $8,778,804 $4,468,446 49.1% $453,565 $24,165,266 1.9% NO


Tri- County Aging Consortium

(ingham/clinton/eaton) Authority $0 $32,284 $32,284 0.0% $9,804 $25,751,367 0.0% YES

Ingham 07 - South Central Prosperity Region Williamston City $0 $1,852,608 $1,852,608 0.0% $48,922 $2,504,272 2.0% NO

Ionia 04 - West Michigan Prosperity Alliance Belding City $0 $475,194 $475,194 0.0% $33,118 $4,141,353 0.8% NO

Ionia 04 - West Michigan Prosperity Alliance Ionia County $0 $1,338,892 $1,338,892 0.0% $192,527 $19,730,887 1.0% NO

Ionia 04 - West Michigan Prosperity Alliance Ionia County Road Commission Road Commission $174,331 $7,862,064 $7,687,733 2.2% $562,056 $12,825,407 4.4% YES

Ionia 04 - West Michigan Prosperity Alliance Portland City $0 $1,245,219 $1,245,219 0.0% $116,705 $4,808,706 2.4% NO

Iosco 03 - Northeast Prosperity Region Iosco County Road Commission Road Commission $0 $295,429 $295,429 0.0% $24,031 $7,993,823 0.3% YES

Iron 01 - Upper Peninsula Prosperity Alliance Crystal Falls City $90,534 $3,182,654 $3,092,120 2.8% $198,410 $1,438,452 13.8% YES

Iron 01 - Upper Peninsula Prosperity Alliance Iron County Medical Care Facility Authority $0 $2,224,560 $2,224,560 0.0% $197,725 $22,659,110 0.9% YES

Iron 01 - Upper Peninsula Prosperity Alliance Iron County Road Commission Road Commission $0 $4,011,437 $4,011,437 0.0% $732,320 $6,490,702 11.3% YES

Isabella 05 - East Central Michigan Prosperity Region Community Mental Health For Central Michigan Authority $859,258 $426,742 -$432,516 201.4% $0 $92,716,981 0.0% NO

Isabella 05 - East Central Michigan Prosperity Region Isabella County Road Commission Road Commission $132,613 $283,820 $151,207 46.7% $23,353 $15,732,771 0.1% NO

31 of 39Updated 08/10/2018


Health Care Summary


Retirement Health

Care Name (If


Unfunded

Actuarial Accrued


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status






Isabella 05 - East Central Michigan Prosperity Region Mt Pleasant City

Police Officers Post-

Retirement Health

Care Plan $1,501,552 $2,116,834 $615,282 70.9% $79,526 $17,735,459 0.4% NO


Post-Retirement

Health Care $0 $4,037,457 $4,037,457 0.0% $17,735,459 0.4% NO

Isabella 05 - East Central Michigan Prosperity Region Mt Pleasant City Police Retiree Health $1,501,552 $2,116,834 $615,282 70.9% $79,526 $17,735,459 0.4% NO


Post-Retirement

Health Care Plan $0 $4,037,457 $4,037,457 0.0% $17,735,459 0.4% NO

Jackson 09 - Southeast Michigan Prosperity Region Blackman Charter Township Township $0 $14,711,775 $14,711,775 0.0% $861,285 $5,795,256 14.9% YES

Jackson 09 - Southeast Michigan Prosperity Region Brooklyn Village $0 $57,221 $57,221 0.0% $5,763 $982,128 0.6% NO

Jackson 09 - Southeast Michigan Prosperity Region Jackson City $784,843 $55,689,665 $54,904,822 1.4% $3,972,858 $44,412,412 8.9% NO

Jackson 09 - Southeast Michigan Prosperity Region Jackson County County $0 $117,277,316 $117,277,316 0.0% $8,792,893 $92,190,349 9.5% NO

Jackson 09 - Southeast Michigan Prosperity Region Jackson District Library Library $504,609 $1,440,219 $935,610 35.0% $76,725 $6,995,839 1.1% YES

Jackson 09 - Southeast Michigan Prosperity Region Leoni Township Township $0 $422,203 $422,203 0.0% $37,429 $2,621,010 1.4% NO

Jackson 09 - Southeast Michigan Prosperity Region Region 2 Planning Commission Authority $0 $53,183 $53,183 0.0% $4,585 $843,304 0.5% YES

Kalamazoo 08 - Southwest Prosperity Region Central County Transportation Authority Authority $6,933,725 $12,081,084 $5,147,359 57.4% $615,667 $19,003,743 3.2% NO

Kalamazoo 08 - Southwest Prosperity Region Cooper Charter Township Township $233,174 $387,660 $154,486 60.1% $29,894 $1,761,911 1.7% NO

Kalamazoo 08 - Southwest Prosperity Region Kalamazoo City $95,305,474 $166,056,971 $70,751,497 57.4% $7,000,597 $85,695,998 8.2% NO

Kalamazoo 08 - Southwest Prosperity Region Kalamazoo Charter Township Township $0 $4,612,975 $4,612,975 0.0% $454,609 $10,198,639 4.5% NO

Kalamazoo 08 - Southwest Prosperity Region

Kalamazoo Community Mental Health & Substance

Abuse Services Authority $3,083,914 $4,800,580 $1,716,666 64.2% $231,786 $80,092,185 0.3% NO

Kalamazoo 08 - Southwest Prosperity Region Kalamazoo County County $12,374,383 $55,006,432 $42,632,049 22.5% $4,722,640 $105,253,988 4.5% NO

Kalamazoo 08 - Southwest Prosperity Region Kalamazoo County Road Commission Road Commission $1,997,442 $3,404,148 $1,406,706 58.7% $179,423 $26,781,166 0.7% NO

Kalamazoo 08 - Southwest Prosperity Region Oshtemo Charter Township Township $205,960 $205,960 $0 100.0% $0 $8,382,113 0.0% NO

Kalamazoo 08 - Southwest Prosperity Region Parchment City $0 $531,714 $531,714 0.0% $70,783 $1,579,062 4.5% NO

Kalamazoo 08 - Southwest Prosperity Region Portage City $7,773,952 $6,006,301 -$1,767,651 129.4% $0 $39,140,599 0.0% NO

Kalkaska 02 - Northwest Prosperity Region Kalkaska Village $0 $2,044,340 $2,044,340 0.0% $136,636 $1,866,681 7.3% NO

Kalkaska 02 - Northwest Prosperity Region Kalkaska County County $254,816 $1,234,506 $979,690 20.6% $38,601 $10,519,594 0.4% NO

Kalkaska 02 - Northwest Prosperity Region Kalkaska County Road Commission Road Commission $0 $1,523,873 $1,523,873 0.0% $81,538 $7,819,098 1.0% YES

Kent 04 - West Michigan Prosperity Alliance Byron Township Township $0 $470,350 $470,350 0.0% $56,000 $5,154,461 1.1% NO

Kent 04 - West Michigan Prosperity Alliance East Grand Rapids City $1,295,568 $3,264,267 $1,968,699 39.7% $0 $13,998,473 0.0% NO


Library Retiree

Health Care $0 $218,870 $218,870 0.0% $72,957 $218,902,989 5.7% NO


General Retiree

Health Care $9,411,146 $58,696,918 $49,285,772 16.0% $5,071,594 $218,902,989 5.7% NO


Fire Retiree Health

Care $14,421,497 $38,620,175 $24,198,678 37.3% $3,036,781 $218,902,989 5.7% NO


Police Retiree Health

Care $24,090,346 $61,553,466 $37,463,120 39.1% $4,192,648 $218,902,989 5.7% NO

Kent 04 - West Michigan Prosperity Alliance Grand Rapids City Housing Commission Authority $0 $529,030 $529,030 0.0% $22,065 $29,601,694 0.1% YES

Kent 04 - West Michigan Prosperity Alliance Grandville City $1,191,747 $4,021,713 $2,829,966 29.6% $401,525 $11,756,144 3.4% NO

Kent 04 - West Michigan Prosperity Alliance Kent County County $25,315,572 $58,712,816 $33,397,244 43.1% $3,394,981 $282,563,171 1.2% NO

Kent 04 - West Michigan Prosperity Alliance Kent County Community Mental Health Authority Authority $949,596 $1,069,354 $119,758 88.8% $52,663 $151,794,519 0.0% NO

Kent 04 - West Michigan Prosperity Alliance Kent County Road Commission Road Commission $2,617,113 $4,132,474 $1,515,361 63.3% $241,894 $62,012,637 0.4% NO

Kent 04 - West Michigan Prosperity Alliance Kentwood City $1,981,106 $1,121,607 -$859,499 176.6% $0 $35,434,090 0.0% NO

Kent 04 - West Michigan Prosperity Alliance Lowell City $0 $467,011 $467,011 0.0% $56,588 $3,192,363 1.8% NO

Kent 04 - West Michigan Prosperity Alliance Plainfield Charter Township Township $0 $1,667,638 $1,667,638 0.0% $148,445 $9,648,034 1.5% YES

Kent 04 - West Michigan Prosperity Alliance Sparta Village $0 $253,375 $253,375 0.0% $21,000 $2,549,400 0.8% NO

Kent 04 - West Michigan Prosperity Alliance Walker City $1,121,106 $7,410,666 $6,289,560 15.1% $814,831 $22,066,406 3.7% NO

Kent 04 - West Michigan Prosperity Alliance Wyoming City $36,651,197 $99,743,580 $63,092,383 36.7% $10,225,610 $46,618,811 21.9% YES

Keweenaw 01 - Upper Peninsula Prosperity Alliance Keweenaw County Road Commission Road Commission $0 $478,464 $478,464 0.0% $100,058 $3,371,998 3.0% YES

Lake 04 - West Michigan Prosperity Alliance Lake County County $0 $5,662,729 $5,662,729 0.0% $668,992 $14,459,044 4.6% NO

Lake 04 - West Michigan Prosperity Alliance Lake County Road Commission Road Commission $104,305 $1,791,285 $1,686,980 5.8% $183,240 $6,697,458 2.7% YES

Lapeer 06 - East Michigan Prosperity Region Almont Village $0 $1,459,747 $1,459,747 0.0% $173,413 $2,283,669 7.6% NO

Lapeer 06 - East Michigan Prosperity Region Imlay City City $331,100 $482,026 $150,926 68.7% $14,964 $3,522,291 0.4% NO

Lapeer 06 - East Michigan Prosperity Region Lapeer City $1,373,085 $26,052,375 $24,679,290 5.3% $2,295,306 $14,117,899 16.3% YES

Lapeer 06 - East Michigan Prosperity Region Lapeer County Road Commission Road Commission $968,156 $18,615,261 $17,647,105 5.2% $1,730,409 $16,564,816 10.4% YES

Lapeer 06 - East Michigan Prosperity Region Metamora Township Township $424,883 $583,591 $158,708 72.8% $46,794 $1,357,868 3.4% NO

Lenawee 09 - Southeast Michigan Prosperity Region Lenawee County County $0 $929,263 $929,263 0.0% $61,612 $41,095,466 0.1% NO

Lenawee 09 - Southeast Michigan Prosperity Region Lenawee County Medical Care Facility Authority $0 $929,263 $929,263 0.0% $61,612 $13,524,834 0.5% YES

32 of 39Updated 08/10/2018


Health Care Summary


Retirement Health

Care Name (If


Unfunded

Actuarial Accrued


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status






Lenawee 09 - Southeast Michigan Prosperity Region Lenawee County Road Commission Road Commission $14,369,806 $13,393,022 -$976,784 107.3% $21,517 $21,207,953 0.1% NO

Lenawee 09 - Southeast Michigan Prosperity Region Tecumseh City $1,276,738 $1,455,367 $178,629 87.7% $21,875 $7,428,974 0.3% NO

Livingston 09 - Southeast Michigan Prosperity Region Brighton City $1,311,527 $13,505,203 $12,193,676 9.7% $951,817 $9,137,468 10.4% NO

Livingston 09 - Southeast Michigan Prosperity Region Brighton Area Fire Authority Authority $382,701 $351,344 -$31,357 108.9% $36,705 $4,026,643 0.9% NO

Livingston 09 - Southeast Michigan Prosperity Region

Community Mental Health Services Of Livingston

County Authority $1,584,667 $1,959,284 $374,617 80.9% $185,347 $31,968,328 0.6% NO

Livingston 09 - Southeast Michigan Prosperity Region Green Oak Township Township $162,486 $1,442,787 $1,280,301 11.3% $97,159 $9,741,377 1.0% NO

Livingston 09 - Southeast Michigan Prosperity Region Howell City $0 $9,571,436 $9,571,436 0.0% $653,691 $8,328,618 7.8% NO

Livingston 09 - Southeast Michigan Prosperity Region Howell Area Fire Authority Authority $187,061 $618,283 $431,222 30.3% $65,318 $2,557,779 2.6% YES

Livingston 09 - Southeast Michigan Prosperity Region Huron- Clinton Metropolitan Authority Authority $25,072,686 $36,819,142 $11,746,456 68.1% $1,415,660 $51,459,905 2.8% NO

Livingston 09 - Southeast Michigan Prosperity Region Livingston County Road Commission Road Commission $0 $5,357,622 $5,357,622 0.0% $253,315 $28,118,066 0.9% YES

Livingston 09 - Southeast Michigan Prosperity Region Pinckney Village $95,497 $168,045 $72,548 56.8% $14,977 $1,723,856 0.9% NO

Luce 01 - Upper Peninsula Prosperity Alliance Luce County Road Commission Road Commission $0 $3,132,987 $3,132,987 0.0% $247,755 $3,483,769 7.1% YES

Mackinac 01 - Upper Peninsula Prosperity Alliance Mackinac County $540,587 $2,280,897 $1,740,310 23.7% $204,970 $9,148,897 2.2% NO

Mackinac 01 - Upper Peninsula Prosperity Alliance Mackinac County Road Commission Road Commission $0 $1,630,239 $1,630,239 0.0% $283,379 $5,318,905 5.3% YES

Mackinac 01 - Upper Peninsula Prosperity Alliance St Ignace City $0 $860,764 $860,764 0.0% $50,274 $3,425,995 1.5% NO

Macomb 10 - Detroit Metro Prosperity Region Bruce Township Township $0 $4,714,632 $4,714,632 0.0% $647,259 $4,073,793 15.9% YES

Macomb 10 - Detroit Metro Prosperity Region Center Line City $3,330,297 $23,270,422 $19,940,125 14.3% $1,758,188 $10,069,798 17.5% YES

Macomb 10 - Detroit Metro Prosperity Region Chesterfield Charter Township Township $14,678,963 $24,377,074 $9,698,111 60.2% $1,251,756 $21,595,835 5.8% NO

Macomb 10 - Detroit Metro Prosperity Region Clinton Charter Township Township $39,209,334 $102,350,462 $63,141,128 38.3% $4,264,099 $57,250,431 7.4% NO

Macomb 10 - Detroit Metro Prosperity Region Eastpointe City $7,361,111 $35,865,768 $28,504,657 20.5% $2,634,835 $29,178,945 9.0% NO

Macomb 10 - Detroit Metro Prosperity Region Fraser City $0 $39,098,867 $39,098,867 0.0% $3,592,003 $18,162,760 19.8% YES

Macomb 10 - Detroit Metro Prosperity Region Harrison Charter Township Township General Employees $2,133,639 $16,561,796 $14,428,157 12.9% $1,343,074 $12,054,541 21.2% YES

Macomb 10 - Detroit Metro Prosperity Region Harrison Charter Township Township Fire Employees $2,035,851 $15,802,745 $13,766,894 12.9% $1,218,272 $12,054,541 21.2% YES

Macomb 10 - Detroit Metro Prosperity Region Macomb County County

MC Retiree Health

Care Trust Fund $255,490,138 $550,168,310 $294,678,172 46.4% $36,488,654 $373,249,067 10.8% NO

Macomb 10 - Detroit Metro Prosperity Region Macomb County County

MC Roads Retiree

Health Care Plan $44,338,622 $73,051,905 $28,713,283 60.7% $4,006,707 $373,249,067 10.8% NO

Macomb 10 - Detroit Metro Prosperity Region Macomb Township Township $23,320,740 $20,496,848 -$2,823,892 113.8% $779,267 $25,602,463 3.0% NO

Macomb 10 - Detroit Metro Prosperity Region Mount Clemens City $0 $52,986,424 $52,986,424 0.0% $3,155,767 $12,274,364 25.7% YES

Macomb 10 - Detroit Metro Prosperity Region New Baltimore City $2,863,861 $13,691,560 $10,827,699 20.9% $1,071,082 $8,462,542 12.7% YES

Macomb 10 - Detroit Metro Prosperity Region Romeo Village $0 $7,184,188 $7,184,188 0.0% $655,105 $3,910,373 16.8% YES

Macomb 10 - Detroit Metro Prosperity Region Roseville City $6,864,532 $75,830,417 $68,965,885 9.1% $4,263,419 $41,760,095 10.2% NO

Macomb 10 - Detroit Metro Prosperity Region Shelby Charter Township Township $28,838,457 $79,110,395 $50,271,938 36.5% $4,488,364 $49,085,365 9.1% NO

Macomb 10 - Detroit Metro Prosperity Region Southeast Macomb Sanitary District Authority $838,945 $6,497,398 $5,658,453 12.9% $449,053 $22,857,417 2.0% YES


City of St. Clair

Shores Police and

Fire Retiree Health

Care Plan $12,494,721 $103,374,469 $90,879,748 12.1% $5,901,168 $51,603,156 20.2% YES


City of St. Clair

Shores General

Retiree Health Care

Plan $6,287,279 $61,886,932 $55,599,653 10.2% $4,509,377 $51,603,156 20.2% YES

Macomb 10 - Detroit Metro Prosperity Region

State Of Michigan 41b District - Clinton Charter

Township & Mt Clemens Authority $2,446,651 $8,939,225 $6,492,574 27.4% $467,646 $5,517,588 8.5% YES

Macomb 10 - Detroit Metro Prosperity Region Sterling Heights City $101,249,866 $199,105,195 $97,855,329 50.9% $11,452,950 $116,144,128 9.9% NO

Macomb 10 - Detroit Metro Prosperity Region Utica City $1,143,855 $3,954,026 $2,810,171 28.9% $175,290 $6,205,944 2.8% NO


CITY OF WARREN

POLICE AND FIRE

RETIREMENT HEALTH

BENEFITS PLAN AND

TRUST $22,439,078 $170,182,661 $147,743,583 13.2% $13,621,425 $157,213,369 16.2% YES


CITY OF WARREN,

MICHIGAN CITY

EMPLOYEES'

RETIREMENT

HEALTH, LIFE $32,751,358 $155,719,046 $122,967,688 21.0% $11,800,171 $157,213,369 16.2% YES

Macomb 10 - Detroit Metro Prosperity Region Washington Township Township $427,244 $515,764 $88,520 82.8% $4,680 $10,925,347 0.0% NO

Manistee 02 - Northwest Prosperity Region Manistee City $0 $330,195 $330,195 0.0% $24,394 $8,367,099 0.3% NO

Manistee 02 - Northwest Prosperity Region Manistee County County $0 $2,994,987 $2,994,987 0.0% $200,105 $13,258,189 1.5% YES

Marquette 01 - Upper Peninsula Prosperity Alliance Forsyth Township Township $0 $26,349 $26,349 0.0% $878 $3,489,337 0.0% NO

33 of 39Updated 08/10/2018


Health Care Summary


Retirement Health

Care Name (If


Unfunded

Actuarial Accrued


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status






Marquette 01 - Upper Peninsula Prosperity Alliance Marquette City $0 $8,422,352 $8,422,352 0.0% $1,714,491 $32,796,113 5.2% YES

Marquette 01 - Upper Peninsula Prosperity Alliance Marquette City Board Of Light And Power Authority $2,489,643 $21,128,213 $18,638,570 11.8% $1,819,341 $48,675,549 3.7% YES

Marquette 01 - Upper Peninsula Prosperity Alliance Marquette County County $0 $54,792,835 $54,792,835 0.0% $3,142,274 $37,316,614 8.4% NO

Marquette 01 - Upper Peninsula Prosperity Alliance Marquette County Road Commission Road Commission $926,366 $12,990,797 $12,064,431 7.1% $954,506 $16,183,756 5.9% YES

Marquette 01 - Upper Peninsula Prosperity Alliance Negaunee City $0 $9,608,174 $9,608,174 0.0% $591,380 $5,170,263 11.4% NO

Marquette 01 - Upper Peninsula Prosperity Alliance Pathways Authority $1,724,994 $8,120,178 $6,395,184 21.2% $690,102 $35,924,516 1.9% YES


MERS Health Care

Savings Plan $0 $843,173 $843,173 0.0% $76,164 $7,463,771 1.0% NO


City of Ludington

Post Employment

Benefits $0 $843,173 $843,173 0.0% $73,323 $6,912,337 1.1% NO

Mason 04 - West Michigan Prosperity Alliance Mason County County $4,475,277 $4,531,136 $55,859 98.8% $202,133 $16,395,211 1.2% NO

Mecosta 04 - West Michigan Prosperity Alliance Mecosta County Road Commission Road Commission $0 $1,317,223 $1,317,223 0.0% $43,907 $8,862,877 0.5% YES

Mecosta 04 - West Michigan Prosperity Alliance Morton Township Township $0 $264,110 $264,110 0.0% $40,977 $1,739,418 2.4% NO

Midland 05 - East Central Michigan Prosperity Region Midland City $40,317,063 $91,458,225 $51,141,162 44.1% $5,055,234 $64,446,539 7.8% NO

Midland 05 - East Central Michigan Prosperity Region Midland County County $26,520,818 $65,073,684 $38,552,866 40.8% $4,162,709 $53,311,603 7.8% NO

Midland 05 - East Central Michigan Prosperity Region Midland County Road Commission Road Commission $3,198,561 $6,526,340 $3,327,779 49.0% $249,206 $14,835,601 1.7% NO

Missaukee 02 - Northwest Prosperity Region Missaukee County County 0.0% 0.0% NO

Missaukee 02 - Northwest Prosperity Region Missaukee County Road Commission Road Commission $0 $2,360,353 $2,360,353 0.0% $90,053 $6,181,017 1.5% YES

Monroe 09 - Southeast Michigan Prosperity Region Bedford Township Township $0 $924,844 $924,844 0.0% $44,243 $7,008,049 0.6% NO

Monroe 09 - Southeast Michigan Prosperity Region Frenchtown Charter Township Township $6,098,014 $7,471,979 $1,373,965 81.6% $305,464 $10,116,005 3.0% NO

Monroe 09 - Southeast Michigan Prosperity Region Monroe County $50,126,969 $127,617,401 $77,490,432 39.3% $8,693,115 $65,220,644 13.3% YES

Monroe 09 - Southeast Michigan Prosperity Region Monroe City $57,151,937 $67,480,069 $10,328,132 84.7% $3,963,730 $24,133,301 16.4% NO

Monroe 09 - Southeast Michigan Prosperity Region Monroe Community Mental Health Authority Authority $2,120,089 $10,335,973 $8,215,884 20.5% $491,302 $33,147,616 1.5% YES

Monroe 09 - Southeast Michigan Prosperity Region Monroe County Library System Library $4,498,967 $6,155,806 $1,656,839 73.1% $273,424 $7,706,151 3.5% NO

Monroe 09 - Southeast Michigan Prosperity Region Monroe County Road Commission Road Commission $2,999,315 $26,883,901 $23,884,586 11.2% $1,973,766 $28,736,359 6.9% YES

Monroe 09 - Southeast Michigan Prosperity Region Raisinville Township Township $0 $524,896 $524,896 0.0% $43,315 $1,214,446 3.6% NO

Montcalm 04 - West Michigan Prosperity Alliance Greenville City $0 $1,499,683 $1,499,683 0.0% $99,329 $9,478,233 1.0% NO

Montcalm 04 - West Michigan Prosperity Alliance Mid- Michigan District Health Department Authority $0 $175,379 $175,379 0.0% $25,398 $6,149,006 0.4% YES

Montcalm 04 - West Michigan Prosperity Alliance Montcalm County $0 $1,719,774 $1,719,774 0.0% $245,317 $19,310,220 1.3% NO

Montcalm 04 - West Michigan Prosperity Alliance Montcalm County Road Commission Road Commission $372,343 $2,464,134 $2,091,791 15.1% $319,837 $14,059,557 2.3% YES

Montmorency 03 - Northeast Prosperity Region Montmorency County Road Commission Road Commission $36,252 $1,078,268 $1,042,016 3.4% $63,736 $5,584,846 1.1% YES

Montmorency 03 - Northeast Prosperity Region

Montmorency- Oscoda- Alpena Solid Waste

Management Authority Authority $0 $243,880 $243,880 0.0% $40,034 $2,932,929 1.4% YES

Muskegon 04 - West Michigan Prosperity Alliance Egelston Township Township $99,000 $1,248,000 $1,149,000 7.9% $131,586 $2,409,958 5.5% NO

Muskegon 04 - West Michigan Prosperity Alliance Fruitport Charter Township Township $208,000 $1,655,000 $1,447,000 12.6% $261,138 $3,672,443 7.1% NO

Muskegon 04 - West Michigan Prosperity Alliance Laketon Township Township $0 $657,615 $657,615 0.0% $99,937 $1,682,298 5.9% NO

Muskegon 04 - West Michigan Prosperity Alliance Montague City $701,000 $986,000 $285,000 71.1% $61,237 $2,613,186 2.3% NO

Muskegon 04 - West Michigan Prosperity Alliance Muskegon County $48,916,791 $87,667,314 $38,750,523 55.8% $4,951,356 $131,384,403 3.8% NO

Muskegon 04 - West Michigan Prosperity Alliance Muskegon City $17,921,000 $22,029,000 $4,108,000 81.4% $606,506 $35,334,049 1.7% NO

Muskegon 04 - West Michigan Prosperity Alliance Muskegon Area District Library Library $768,000 $466,000 -$302,000 164.8% $55,325 $3,940,040 1.4% NO

Muskegon 04 - West Michigan Prosperity Alliance Muskegon Central Dispatch 9- 1- 1 Authority $56,000 $376,000 $320,000 14.9% $28,826 $3,516,207 0.8% YES

Muskegon 04 - West Michigan Prosperity Alliance Muskegon Charter Township Township $0 $9,779,125 $9,779,125 0.0% $552,730 $6,363,072 8.7% NO

Muskegon 04 - West Michigan Prosperity Alliance Muskegon County Road Commission Road Commission $1,316,000 $2,055,000 $739,000 64.0% $155,447 $19,600,470 0.8% NO

Muskegon 04 - West Michigan Prosperity Alliance North Muskegon City $641,000 $3,203,000 $2,562,000 20.0% $438,057 $3,111,398 14.1% YES

Muskegon 04 - West Michigan Prosperity Alliance Norton Shores City $2,149,662 $26,190,104 $24,040,442 8.2% $0 $17,366,218 0.0% NO

Muskegon 04 - West Michigan Prosperity Alliance Roosevelt Park City $221,000 $1,550,000 $1,329,000 14.3% $214,085 $2,985,344 7.2% NO

Muskegon 04 - West Michigan Prosperity Alliance Whitehall City $0 $953,852 $953,852 0.0% $82,478 $2,913,206 2.8% NO

Newaygo 04 - West Michigan Prosperity Alliance Fremont City $23,551 $256,465 $232,914 9.2% $19,952 $4,121,811 0.5% NO

Newaygo 04 - West Michigan Prosperity Alliance Newaygo County $2,990,339 $13,123,688 $10,133,349 22.8% $745,750 $23,990,857 3.1% NO

Newaygo 04 - West Michigan Prosperity Alliance Newaygo County Mental Health Board Authority $1,048,917 $876,829 -$172,088 119.6% $0 $12,762,651 0.0% NO

Newaygo 04 - West Michigan Prosperity Alliance Newaygo County Road Commission Road Commission $37,223 $4,588,035 $4,550,812 0.8% $857,540 $11,624,609 6.3% YES

Oakland 10 - Detroit Metro Prosperity Region Auburn Hills City $18,059,976 $32,014,455 $13,954,479 56.4% $1,457,864 $32,518,762 4.5% NO

Oakland 10 - Detroit Metro Prosperity Region Berkley City $2,223,325 $27,663,815 $25,440,490 8.0% $2,512,485 $14,203,634 17.7% YES

Oakland 10 - Detroit Metro Prosperity Region Beverly Hills Village $6,141,787 $14,916,871 $8,775,084 41.2% $720,855 $9,853,366 7.3% NO

Oakland 10 - Detroit Metro Prosperity Region Birmingham City $32,463,599 $59,346,031 $26,882,432 54.7% $3,248,596 $37,084,921 8.8% NO

Oakland 10 - Detroit Metro Prosperity Region Bloomfield Charter Township Township $5,437,023 $157,390,635 $151,953,612 3.5% $13,238,120 $55,327,842 23.9% YES

Oakland 10 - Detroit Metro Prosperity Region Bloomfield Hills City $1,512,555 $11,044,714 $9,532,159 13.7% $670,697 $10,977,741 6.1% NO

Oakland 10 - Detroit Metro Prosperity Region Bloomfield Township Public Library Library $0 $5,257,680 $5,257,680 0.0% $531,108 $7,154,434 7.4% YES

Oakland 10 - Detroit Metro Prosperity Region Brandon Charter Township Township $901,285 $2,926,053 $2,024,768 30.8% $232,123 $5,129,496 4.5% NO

Oakland 10 - Detroit Metro Prosperity Region Clawson City $0 $14,093,576 $14,093,576 0.0% $1,009,825 $11,859,217 8.5% NO

Oakland 10 - Detroit Metro Prosperity Region Commerce Charter Township Township $363,287 $282,209 -$81,078 128.7% $7,159 $22,357,697 0.0% NO

34 of 39Updated 08/10/2018


Health Care Summary


Retirement Health

Care Name (If


Unfunded

Actuarial Accrued


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status






Oakland 10 - Detroit Metro Prosperity Region Farmington City $9,352,421 $10,632,129 $1,279,708 88.0% $100,742 $10,067,693 1.0% NO

Oakland 10 - Detroit Metro Prosperity Region Farmington Community Library Library $1,464,817 $1,958,612 $493,795 74.8% $58,534 $6,382,463 0.9% NO

Oakland 10 - Detroit Metro Prosperity Region Farmington Hills City $71,438,401 $71,198,513 -$239,888 100.3% $1,794,724 $84,244,215 2.1% NO

Oakland 10 - Detroit Metro Prosperity Region Ferndale City $16,470,017 $48,680,862 $32,210,845 33.8% $3,199,229 $26,823,045 11.9% NO

Oakland 10 - Detroit Metro Prosperity Region Franklin Village $348,222 $951,686 $603,464 36.6% $64,892 $3,689,507 1.8% NO

Oakland 10 - Detroit Metro Prosperity Region Groveland Township Township $511,150 $259,140 -$252,010 197.2% $0 $2,535,907 0.0% NO

Oakland 10 - Detroit Metro Prosperity Region Hazel Park City $0 $70,219,751 $70,219,751 0.0% $5,155,021 $19,099,285 27.0% YES

Oakland 10 - Detroit Metro Prosperity Region Highland Charter Township Township $995,143 $564,088 -$431,055 176.4% $18,522 $9,399,640 0.2% NO

Oakland 10 - Detroit Metro Prosperity Region Holly Village $378,000 $902,088 $524,088 41.9% $100,924 $3,742,925 2.7% NO

Oakland 10 - Detroit Metro Prosperity Region Huntington Woods City $1,218,661 $8,103,570 $6,884,909 15.0% $690,850 $11,088,118 6.2% NO

Oakland 10 - Detroit Metro Prosperity Region Independence Charter Township Township $5,146,315 $8,196,399 $3,050,084 62.8% $402,566 $19,589,854 2.1% NO

Oakland 10 - Detroit Metro Prosperity Region Keego Harbor City $0 $66,112 $66,112 0.0% $13,254 $2,321,020 0.6% NO

Oakland 10 - Detroit Metro Prosperity Region Lake Orion Village $72,465 $1,840,631 $1,768,166 3.9% $116,067 $2,304,715 5.0% NO

Oakland 10 - Detroit Metro Prosperity Region Lathrup Village City $0 $4,830,441 $4,830,441 0.0% $288,836 $4,277,753 6.8% NO

Oakland 10 - Detroit Metro Prosperity Region Lyon Charter Township Township $0 $708,604 $708,604 0.0% $87,117 $12,653,181 0.7% NO


General Employees

OPEB Trust $9,886,708 $37,824,307 $27,937,599 26.1% $2,177,595 $31,789,005 16.9% YES


Police and Fire OPEB

Trust $13,300,964 $60,778,946 $47,477,982 21.9% $3,200,413 $31,789,005 16.9% YES

Oakland 10 - Detroit Metro Prosperity Region Milford Village $1,449,000 $1,392,000 -$57,000 104.1% $0 $7,402,323 0.0% NO

Oakland 10 - Detroit Metro Prosperity Region Milford Charter Township Township $1,506,340 $1,792,607 $286,267 84.0% $76,234 $8,438,235 0.9% NO

Oakland 10 - Detroit Metro Prosperity Region Novi City $24,374,995 $25,811,118 $1,436,123 94.4% $617,207 $53,630,017 1.2% NO

Oakland 10 - Detroit Metro Prosperity Region Oak Park City District Court $0 $4,737,968 $4,737,968 0.0% $304,296 $30,019,441 12.7% YES


Public Safety

Employees'

Postemployment

Benefits $1,868,361 $29,840,965 $27,972,604 6.3% $1,901,699 $30,019,441 12.7% YES


General Employees'

Postemployment

Benefits $1,118,254 $27,943,556 $26,825,302 4.0% $1,620,940 $30,019,441 12.7% YES

Oakland 10 - Detroit Metro Prosperity Region Oakland County $1,245,580,059 $984,219,962 -$261,360,097 126.6% $0 $483,643,659 0.0% NO

Oakland 10 - Detroit Metro Prosperity Region Oakland County Road Commission Road Commission $26,319,715 $171,533,944 $145,214,229 15.3% $14,231,695 $141,368,615 10.1% YES

Oakland 10 - Detroit Metro Prosperity Region Orchard Lake Village City $0 $2,015,582 $2,015,582 0.0% $152,976 $3,743,705 4.1% NO

Oakland 10 - Detroit Metro Prosperity Region Orion Township Public Library Library $380,131 $378,687 -$1,444 100.4% $5,521 $2,333,927 0.2% NO

Oakland 10 - Detroit Metro Prosperity Region Oxford Charter Township Township $2,226 $574,829 $572,603 0.4% $36,597 $12,474,937 0.3% NO

Oakland 10 - Detroit Metro Prosperity Region Pleasant Ridge City $0 $5,243,712 $5,243,712 0.0% $255,166 $4,604,403 5.5% NO


Police and Fire

Retiree Prefunded

Group Health and

Insurance Trust $39,309,233 $37,477,414 -$1,831,819 104.9% $0 $49,613,970 14.0% NO


City of Pontiac

Retiree Health Care

Plan $0 $84,764,641 $84,764,641 0.0% $6,967,528 $49,613,970 14.0% YES

Oakland 10 - Detroit Metro Prosperity Region Rochester City $8,967,830 $10,488,560 $1,520,730 85.5% $350,280 $13,980,304 2.5% NO

Oakland 10 - Detroit Metro Prosperity Region Rochester Hills City $2,165,878 $2,114,591 -$51,287 102.4% $14,522 $61,819,533 0.0% NO

Oakland 10 - Detroit Metro Prosperity Region Rose Township Township $122,418 $36,908 -$85,510 331.7% $169 $1,740,635 0.0% NO

Oakland 10 - Detroit Metro Prosperity Region Royal Oak City $132,323,704 $123,867,618 -$8,456,086 106.8% $11,412,360 $77,412,606 14.7% NO

Oakland 10 - Detroit Metro Prosperity Region Royal Oak Charter Township Township $0 $89,053 $89,053 0.0% $18,200 $1,771,169 1.0% NO

Oakland 10 - Detroit Metro Prosperity Region South Lyon City $0 $988,975 $988,975 0.0% $100,714 $6,554,745 1.5% NO


Southeastern Oakland County Resource Recovery

Auth Authority Nonunion employees $545,647 $779,269 $233,622 70.0% $27,083 $22,965,006 0.2% NO


Southeastern Oakland County Resource Recovery

Auth Authority Union employees $430,347 $563,913 $133,566 76.3% $24,647 $22,965,006 0.2% NO

Oakland 10 - Detroit Metro Prosperity Region Southeastern Oakland County Water Authority Authority Non-union $545,647 $779,269 $233,622 70.0% $27,083 $27,134,589 0.2% NO

Oakland 10 - Detroit Metro Prosperity Region Southeastern Oakland County Water Authority Authority Union $677,169 $770,568 $93,399 87.9% $24,234 $27,134,589 0.2% NO


Police and Fire


35 of 39Updated 08/10/2018


Health Care Summary


Retirement Health

Care Name (If


Unfunded

Actuarial Accrued


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status







Employee


Oakland 10 - Detroit Metro Prosperity Region Southfield Township Township $118,692 $209,417 $90,725 56.7% $20,523 $674,163 3.0% NO

Oakland 10 - Detroit Metro Prosperity Region State Of Michigan 48th Judicial District Court Authority $0 $7,170,401 $7,170,401 0.0% $531,963 $4,378,868 12.1% YES

Oakland 10 - Detroit Metro Prosperity Region Sylvan Lake City $402,066 $858,804 $456,738 46.8% $66,586 $2,635,735 2.5% NO

Oakland 10 - Detroit Metro Prosperity Region Troy City $77,394,452 $136,996,277 $59,601,825 56.5% $4,668,805 $82,169,775 5.7% NO

Oakland 10 - Detroit Metro Prosperity Region Walled Lake City $8,668 $3,051,600 $3,042,932 0.3% $217,352 $5,689,591 3.8% NO

Oakland 10 - Detroit Metro Prosperity Region Waterford Charter Township Township $11,422,373 $186,829,068 $175,406,695 6.1% $13,688,352 $50,966,440 26.9% YES

Oakland 10 - Detroit Metro Prosperity Region West Bloomfield Charter Township Township $70,864,393 $76,791,648 $5,927,255 92.3% $1,885,052 $48,645,579 3.9% NO

Oakland 10 - Detroit Metro Prosperity Region West Bloomfield Township Public Library Library $1,199,830 $822,468 -$377,362 145.9% $23,055 $5,287,524 0.4% NO

Oakland 10 - Detroit Metro Prosperity Region White Lake Charter Township Township $400,000 $11,576,091 $11,176,091 3.5% $827,842 $18,447,714 4.5% NO

Oakland 10 - Detroit Metro Prosperity Region Wixom City $5,509,798 $10,380,016 $4,870,218 53.1% $563,990 $15,912,216 3.5% NO

Oakland 10 - Detroit Metro Prosperity Region Wolverine Lake Village $4,311 $200,726 $196,415 2.1% $18,019 $2,781,410 0.6% NO

Oceana 04 - West Michigan Prosperity Alliance Hart City $175,165 $2,295,891 $2,120,726 7.6% $353,821 $1,958,917 18.1% YES

Oceana 04 - West Michigan Prosperity Alliance Oceana County $442,106 $864,933 $422,827 51.1% $31,710 $14,684,916 0.2% NO

Oceana 04 - West Michigan Prosperity Alliance Oceana County Road Commission Road Commission $112,408 $1,151,147 $1,038,739 9.8% $319,392 $8,734,602 3.7% YES

Oceana 04 - West Michigan Prosperity Alliance Pentwater Village $54,637 $429,366 $374,729 12.7% $31,138 $1,543,510 2.0% NO

Ogemaw 03 - Northeast Prosperity Region Ogemaw County $0 $652,502 $652,502 0.0% $32,278 $11,218,683 0.3% NO

Ogemaw 03 - Northeast Prosperity Region Ogemaw County Road Commission Road Commission $21,052 $719,652 $698,600 2.9% $69,163 $6,508,774 0.3% YES

Ogemaw 03 - Northeast Prosperity Region West Branch City $0 $145,796 $145,796 0.0% $10,764 $2,065,221 0.5% NO

Ontonagon 01 - Upper Peninsula Prosperity Alliance Ontonagon County Road Commission Road Commission $0 $7,797,255 $7,797,255 0.0% $733,937 $8,518,407 8.6% YES

Osceola 04 - West Michigan Prosperity Alliance Osceola County Road Commission Road Commission $0 $710,781 $710,781 0.0% $23,693 $6,557,935 0.4% YES

Oscoda 03 - Northeast Prosperity Region Oscoda County $0 $303,470 $303,470 0.0% $44,870 $7,212,288 0.6% NO

Oscoda 03 - Northeast Prosperity Region Oscoda County Road Commission Road Commission $0 $2,211,576 $2,211,576 0.0% $190,081 $4,815,947 3.9% YES

Otsego 03 - Northeast Prosperity Region Gaylord City $0 $959,585 $959,585 0.0% $77,567 $5,499,077 1.4% NO

Otsego 03 - Northeast Prosperity Region Otsego County County $0 $1,930,701 $1,930,701 0.0% $150,887 $16,405,974 0.9% NO

Otsego 03 - Northeast Prosperity Region Otsego County Road Commission Road Commission $0 $6,088,899 $6,088,899 0.0% $307,622 $10,409,106 3.0% YES

Ottawa 04 - West Michigan Prosperity Alliance Grand Haven City $1,948,271 $6,353,547 $4,405,276 30.7% $859,095 $13,168,741 6.5% NO

Ottawa 04 - West Michigan Prosperity Alliance Grand Haven Charter Township Township $121,182 $352,241 $231,059 34.4% $31,068 $6,369,253 0.5% NO

Ottawa 04 - West Michigan Prosperity Alliance Holland City $0 $5,192,937 $5,192,937 0.0% $522,606 $34,376,620 1.5% NO

Ottawa 04 - West Michigan Prosperity Alliance Holland Charter Township Township $0 $139,685 $139,685 0.0% $15,243 $13,213,254 0.1% YES

Ottawa 04 - West Michigan Prosperity Alliance Ottawa County County $5,205,196 $7,198,033 $1,992,837 72.3% $80,471 $144,747,894 0.1% NO

Ottawa 04 - West Michigan Prosperity Alliance Ottawa County Road Commission Road Commission $0 $1,632,020 $1,632,020 0.0% $337,063 $41,565,263 0.8% YES

Ottawa 04 - West Michigan Prosperity Alliance Park Township Township 0.0% $6,559,111 0.0% NO

Ottawa 04 - West Michigan Prosperity Alliance Spring Lake District Library Library $924,764 $445,804 -$478,960 207.4% $0 $2,006,888 0.0% NO

Ottawa 04 - West Michigan Prosperity Alliance Spring Lake Township Township $0 $923,798 $923,798 0.0% $64,874 $4,466,299 1.5% NO

Ottawa 04 - West Michigan Prosperity Alliance Zeeland City $2,109,380 $2,028,072 -$81,308 104.0% $14,373 $10,568,030 0.1% NO

Presque Isle 03 - Northeast Prosperity Region Presque Isle County Road Commission Road Commission $0 $1,327,286 $1,327,286 0.0% $60,942 $5,593,373 1.1% YES

Presque Isle 03 - Northeast Prosperity Region Rogers City City $0 $648,725 $648,725 0.0% $86,098 $2,147,660 4.0% NO

Roscommon 03 - Northeast Prosperity Region Houghton Lake Sewer Authority Authority $0 $92,715 $92,715 0.0% $0 $2,408,627 0.0% YES

Roscommon 03 - Northeast Prosperity Region Roscommon County Road Commission Road Commission $0 $1,139,332 $1,139,332 0.0% $73,398 $8,938,481 0.8% YES

Saginaw 05 - East Central Michigan Prosperity Region Bridgeport Charter Township Township $0 $1,026,964 $1,026,964 0.0% $69,994 $3,515,718 2.0% NO

Saginaw 05 - East Central Michigan Prosperity Region Buena Vista Charter Township Township $0 $2,594,879 $2,594,879 0.0% $152,172 $5,319,238 2.9% NO

Saginaw 05 - East Central Michigan Prosperity Region Chesaning Village $0 $212,380 $212,380 0.0% $23,145 $2,017,550 1.1% NO

Saginaw 05 - East Central Michigan Prosperity Region Frankenmuth City $0 $252,700 $252,700 0.0% $34,844 $7,151,343 0.5% NO

Saginaw 05 - East Central Michigan Prosperity Region Mbs International Airport Commission Authority $0 $2,786,701 $2,786,701 0.0% $327,418 $5,319,494 6.2% YES

Saginaw 05 - East Central Michigan Prosperity Region Richland Township Township $0 $1,655,751 $1,655,751 0.0% $79,365 $1,875,947 4.2% NO

Saginaw 05 - East Central Michigan Prosperity Region Saginaw City $0 $272,539,089 $272,539,089 0.0% $21,883,599 $50,807,603 43.1% YES

Saginaw 05 - East Central Michigan Prosperity Region Saginaw Charter Township Township $2,566,542 $10,109,362 $7,542,820 25.4% $744,161 $18,224,541 4.1% NO

Saginaw 05 - East Central Michigan Prosperity Region Saginaw City Housing Commission Authority $0 $4,268,137 $4,268,137 0.0% $329,743 $11,266,131 2.9% YES

Saginaw 05 - East Central Michigan Prosperity Region Saginaw County County $19,873,325 $101,019,776 $81,146,451 19.7% $12,051,002 $107,502,095 11.2% NO


Saginaw County 911 Communications Center



Saginaw County Community Mental Health


Saginaw 05 - East Central Michigan Prosperity Region Saginaw County Road Commission Road Commission $0 $22,518,466 $22,518,466 0.0% $3,737,749 $23,864,132 15.7% YES


Saginaw- Midland Municipal Water Supply

Corporation Authority $1,465,089 $2,703,594 $1,238,505 54.2% $156,582 $6,062,700 2.6% NO

Saginaw 05 - East Central Michigan Prosperity Region Saginaw Transit Authority Regional Services Authority $593,039 $1,007,243 $414,204 58.9% $107,549 $6,363,538 1.7% NO

Saginaw 05 - East Central Michigan Prosperity Region St Charles Village $0 $1,299,434 $1,299,434 0.0% $131,931 $1,215,241 10.9% NO

Saginaw 05 - East Central Michigan Prosperity Region Tittabawassee Township Township $0 $73,983 $73,983 0.0% $14,806 $3,263,638 0.5% NO

36 of 39Updated 08/10/2018


Health Care Summary


Retirement Health

Care Name (If


Unfunded

Actuarial Accrued


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status






Sanilac 06 - East Michigan Prosperity Region Croswell City $0 $982,395 $982,395 0.0% $84,612 $2,163,124 3.9% NO

Sanilac 06 - East Michigan Prosperity Region Lexington Village $0 $2,319,909 $2,319,909 0.0% $241,155 $1,278,677 18.9% YES

Sanilac 06 - East Michigan Prosperity Region Sandusky City $150,945 $213,621 $62,676 70.7% $21,120 $2,276,171 0.9% NO

Sanilac 06 - East Michigan Prosperity Region Sanilac County County $0 $12,689,946 $12,689,946 0.0% $987,929 $25,725,728 3.8% NO

Sanilac 06 - East Michigan Prosperity Region Sanilac County Community Mental Health Authority Authority $0 $119,491 $119,491 0.0% $0 $17,050,045 0.0% YES

Sanilac 06 - East Michigan Prosperity Region Sanilac County Road Commission Road Commission $0 $11,181,591 $11,181,591 0.0% $2,217,009 $17,546,937 12.6% YES

Schoolcraft 01 - Upper Peninsula Prosperity Alliance Manistique City $2,041 $1,172,327 $1,170,286 0.2% $90,576 $3,460,531 2.6% NO

Schoolcraft 01 - Upper Peninsula Prosperity Alliance Schoolcraft County Road Commission Road Commission $195,598 $2,190,027 $1,994,429 8.9% $220,557 $5,113,091 4.3% YES

Shiawassee 06 - East Michigan Prosperity Region Corunna City $33,035 $251,800 $218,765 13.1% $15,169 $2,819,235 0.5% NO

Shiawassee 06 - East Michigan Prosperity Region Durand City $0 $3,755,162 $3,755,162 0.0% $211,539 $2,545,525 8.3% NO

Shiawassee 06 - East Michigan Prosperity Region Perry City $0 $777,238 $777,238 0.0% $97,843 $1,375,725 7.1% NO

Shiawassee 06 - East Michigan Prosperity Region

Shiawassee County Community Mental Health


Shiawassee 06 - East Michigan Prosperity Region Shiawassee County Road Commission Road Commission $380,985 $4,467,701 $4,086,716 8.5% $574,165 $12,850,525 4.5% YES

St Joseph 08 - Southwest Prosperity Region St Joseph County Road Commission Road Commission $0 $493,323 $493,323 0.0% $36,709 $11,593,655 0.3% YES

St Joseph 08 - Southwest Prosperity Region Sturgis City $7,096,892 $11,000,666 $3,903,774 64.5% $1,629,825 $13,312,532 12.2% NO

St. Clair 06 - East Michigan Prosperity Region Algonac City $488,733 $300,256 -$188,477 162.8% $0 $2,869,063 0.0% NO

St. Clair 06 - East Michigan Prosperity Region Capac Village $0 $1,076,049 $1,076,049 0.0% $51,892 $1,063,686 4.9% NO

St. Clair 06 - East Michigan Prosperity Region Clay Township Township $2,272,715 $8,288,645 $6,015,930 27.4% $533,352 $6,011,244 8.9% NO

St. Clair 06 - East Michigan Prosperity Region East China Charter Township Township $464,932 $901,493 $436,561 51.6% $61,187 $2,206,249 2.8% NO

St. Clair 06 - East Michigan Prosperity Region Fort Gratiot Charter Township Township $0 $846,246 $846,246 0.0% $73,235 $4,340,663 1.7% NO

St. Clair 06 - East Michigan Prosperity Region Marine City City $172,980 $14,409,192 $14,236,212 1.2% $569,428 $3,254,359 17.5% YES

St. Clair 06 - East Michigan Prosperity Region Marysville City $14,099,553 $23,945,569 $9,846,016 58.9% $810,015 $10,721,282 7.6% NO

St. Clair 06 - East Michigan Prosperity Region Port Huron City $14,441,000 $51,551,000 $37,110,000 28.0% $2,697,774 $35,085,176 7.7% NO

St. Clair 06 - East Michigan Prosperity Region Port Huron Charter Township Township $0 $190,908 $190,908 0.0% $17,170 $3,812,260 0.5% NO


City of St. Clair OPEB,

No plan/trust $0 $3,642,565 $3,642,565 0.0% $306,129 $5,953,798 5.1% NO


Post-employment

Health Care Benefits $0 $3,642,565 $3,642,565 0.0% $306,129 $5,953,798 5.1% NO


St. Clair County

Other



St. Clair County

Other


St. Clair 06 - East Michigan Prosperity Region St Clair County Community Mental Health Authority Authority $16,324,626 $25,252,659 $8,928,033 64.6% $1,633,525 $52,093,539 3.1% NO

St. Clair 06 - East Michigan Prosperity Region St Clair County Road Commission Road Commission $1,360,548 $27,224,192 $25,863,644 5.0% $2,748,314 $28,590,485 9.6% YES

Tuscola 06 - East Michigan Prosperity Region Tuscola County Road Commission Road Commission $0 $8,937,161 $8,937,161 0.0% $659,307 $16,242,409 4.1% YES

Tuscola 06 - East Michigan Prosperity Region Vassar City $68,788 $636,969 $568,181 10.8% $64,343 $1,975,674 3.3% NO

Van Buren 08 - Southwest Prosperity Region Antwerp Township Township $0 $2,310,639 $2,310,639 0.0% $204,517 $1,967,628 10.4% NO

Van Buren 08 - Southwest Prosperity Region Bangor City $0 $1,204,281 $1,204,281 0.0% $85,653 $1,457,987 5.9% NO

Van Buren 08 - Southwest Prosperity Region South Haven City $0 $818,850 $818,850 0.0% $68,254 $8,668,838 0.8% NO

Van Buren 08 - Southwest Prosperity Region South Haven Area Emergency Services Authority Authority $0 $593,140 $593,140 0.0% $37,129 $2,572,195 1.4% YES

Van Buren 08 - Southwest Prosperity Region Van Buren County County $0 $5,101,712 $5,101,712 0.0% $185,796 $31,982,095 0.6% YES

Van Buren 08 - Southwest Prosperity Region Van Buren County Road Commission Road Commission $30,000 $10,687,444 $10,657,444 0.3% $1,087,595 $14,874,414 7.3% YES

Washtenaw 09 - Southeast Michigan Prosperity Region Ann Arbor City $157,900,000 $278,900,000 $121,000,000 56.6% $11,168,000 $128,940,812 8.7% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Ann Arbor Transportation Authority Authority $105,895 $1,420,888 $1,314,993 7.5% $85,212 $47,256,743 0.2% YES

Washtenaw 09 - Southeast Michigan Prosperity Region Chelsea City $1,599,307 $3,213,260 $1,613,953 49.8% $189,018 $5,784,524 3.3% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Dexter City $871,116 $2,139,820 $1,268,704 40.7% $110,478 $5,891,353 1.9% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Manchester Village $142,550 $221,552 $79,002 64.3% $17,650 $2,274,807 0.8% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Milan City $0 $3,549,323 $3,549,323 0.0% $453,227 $5,878,097 7.7% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Pittsfield Charter Township Township $7,877,000 $9,216,000 $1,339,000 85.5% $303,212 $20,659,986 1.5% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Saline City $3,308,676 $11,043,587 $7,734,911 30.0% $667,807 $12,921,254 5.2% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Saline Area Fire Department Authority $0 $732,984 $732,984 0.0% $65,644 $1,140,811 5.8% YES

Washtenaw 09 - Southeast Michigan Prosperity Region Scio Township Township $0 $943,936 $943,936 0.0% $162,348 $6,919,637 2.3% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Washtenaw County County $117,909,141 $235,863,833 $117,954,692 50.0% $10,501,156 $262,432,767 4.0% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Washtenaw County Road Commission Road Commission $9,606,771 $26,032,034 $16,425,263 36.9% $1,774,746 $48,555,372 3.7% YES

37 of 39Updated 08/10/2018


Health Care Summary


Retirement Health

Care Name (If


Unfunded

Actuarial Accrued


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status






Washtenaw 09 - Southeast Michigan Prosperity Region Ypsilanti City $6,412,638 $22,037,740 $15,625,102 29.1% $1,434,982 $21,590,541 6.6% NO


Firefighter's Health

Care Plan $4,925,399 $11,819,527 $6,894,128 41.7% $629,226 $30,274,531 4.2% NO


General Township

Employee Health

Care Plan $4,940,088 $11,103,052 $6,162,964 44.5% $646,163 $30,274,531 4.2% NO

Washtenaw 09 - Southeast Michigan Prosperity Region Ypsilanti Community Utilities Authority Authority $14,714,923 $28,820,484 $14,105,561 51.1% $2,753,063 $42,916,770 6.4% NO

Wayne 10 - Detroit Metro Prosperity Region 35th District- Plymouth Authority Authority $502,730 $7,194,941 $6,692,211 7.0% $853,033 $4,951,905 17.2% YES

Wayne 10 - Detroit Metro Prosperity Region Allen Park City $500,006 $88,864,837 $88,364,831 0.6% $5,848,567 $37,586,040 15.6% YES

Wayne 10 - Detroit Metro Prosperity Region Belleville City $0 $3,914,770 $3,914,770 0.0% $270,510 $2,578,835 10.5% NO

Wayne 10 - Detroit Metro Prosperity Region Brownstown Charter Township Township $2,907,746 $22,779,465 $19,871,719 12.8% $1,896,373 $20,732,004 9.1% NO

Wayne 10 - Detroit Metro Prosperity Region Canton Charter Township Township $14,012,172 $59,852,655 $45,840,483 23.4% $3,582,601 $68,653,917 5.2% NO


Retiree Life

Insurance $1,232,638 $0 -$1,232,638 0.0% $0 $139,878,108 12.8% NO


City of Dearborn

Retiree Health Care

Plan $64,510,866 $226,037,850 $161,526,984 28.5% $17,887,412 $139,878,108 12.8% YES

Wayne 10 - Detroit Metro Prosperity Region Dearborn Heights City $0 $168,693,439 $168,693,439 0.0% $13,983,925 $47,291,305 29.6% YES

Wayne 10 - Detroit Metro Prosperity Region Detroit City $4,002,000 $3,292,916 -$709,084 121.5% $60,295 $1,334,474,794 0.0% NO

Wayne 10 - Detroit Metro Prosperity Region Ecorse City $0 $22,623,093 $22,623,093 0.0% $1,522,195 $16,076,526 9.5% NO

Wayne 10 - Detroit Metro Prosperity Region Flat Rock City $0 $14,388,666 $14,388,666 0.0% $1,292,869 $14,872,610 8.7% NO

Wayne 10 - Detroit Metro Prosperity Region Garden City City $0 $132,273,081 $132,273,081 0.0% $5,718,760 $22,448,925 25.5% YES

Wayne 10 - Detroit Metro Prosperity Region Gibraltar City $404,972 $8,464,004 $8,059,032 4.8% $647,051 $3,967,907 16.3% YES

Wayne 10 - Detroit Metro Prosperity Region Grosse Ile Township Township $0 $17,186,369 $17,186,369 0.0% $1,027,530 $9,085,378 11.3% NO

Wayne 10 - Detroit Metro Prosperity Region Grosse Pointe City $773,012 $12,471,890 $11,698,878 6.2% $253,312 $8,103,360 3.1% NO



Farms Public Safety

Retiree Health Plan $5,166,669 $16,592,175 $11,425,506 31.1% $1,144,288 $14,646,653 14.5% YES



Farms Employees

Retiree Health Plan $1,947,830 $12,986,382 $11,038,552 15.0% $986,558 $14,646,653 14.5% YES

Wayne 10 - Detroit Metro Prosperity Region Grosse Pointe Park City $189,982 $26,810,552 $26,620,570 0.7% $902,066 $14,508,269 6.2% NO

Wayne 10 - Detroit Metro Prosperity Region Grosse Pointe Shores City Of The Village City $2,210,740 $10,324,502 $8,113,762 21.4% $645,392 $6,512,211 9.9% NO

Wayne 10 - Detroit Metro Prosperity Region Grosse Pointe Woods City $50,000 $53,796,070 $53,746,070 0.1% $3,320,383 $18,991,373 17.5% YES

Wayne 10 - Detroit Metro Prosperity Region Hamtramck City $0 $33,241,386 $33,241,386 0.0% $2,285,998 $19,622,588 11.6% NO

Wayne 10 - Detroit Metro Prosperity Region Highland Park City $0 $24,087,834 $24,087,834 0.0% $557,966 $16,874,119 3.3% NO

Wayne 10 - Detroit Metro Prosperity Region Huron Charter Township Township $6,053,114 $11,630,906 $5,577,792 52.0% $631,953 $9,487,586 6.7% NO

Wayne 10 - Detroit Metro Prosperity Region Inkster City $0 $8,119,400 $8,119,400 0.0% $602,175 $19,633,911 3.1% NO

Wayne 10 - Detroit Metro Prosperity Region Lincoln Park City Police and Fire $0 $57,736,481 $57,736,481 0.0% $3,466,031 $29,372,372 24.0% YES

Wayne 10 - Detroit Metro Prosperity Region Lincoln Park City Municipal Employees $0 $53,192,760 $53,192,760 0.0% $3,589,713 $29,372,372 24.0% YES

Wayne 10 - Detroit Metro Prosperity Region Livonia City $98,722,000 $161,226,000 $62,504,000 61.2% $4,517,014 $101,813,976 4.4% NO


Police and Fire

System I $2,644,417 $2,487,319 -$157,098 106.3% $0 $13,532,738 14.2% NO


City of Melvindale -

Self Insured $0 $45,097,236 $45,097,236 0.0% $1,919,050 $13,532,738 14.2% YES

Wayne 10 - Detroit Metro Prosperity Region Northville City $8,098,937 $18,716,200 $10,617,263 43.3% $808,187 $9,662,435 8.4% NO

Wayne 10 - Detroit Metro Prosperity Region Northville Charter Township Township $5,786,208 $6,682,942 $896,734 86.6% $231,376 $25,497,439 0.9% NO

Wayne 10 - Detroit Metro Prosperity Region Northville District Library Library $1,203,871 $144,647 -$1,059,224 832.3% $0 $2,858,670 0.0% NO

Wayne 10 - Detroit Metro Prosperity Region Northville Parks & Recreation Commission Authority $548,560 $1,438,334 $889,774 38.1% $74,666 $2,451,095 3.0% YES

Wayne 10 - Detroit Metro Prosperity Region Plymouth City $0 $12,656,374 $12,656,374 0.0% $926,180 $12,914,678 7.2% NO

Wayne 10 - Detroit Metro Prosperity Region Plymouth Charter Township Township $0 $16,383,116 $16,383,116 0.0% $2,168,016 $15,154,543 14.3% YES

Wayne 10 - Detroit Metro Prosperity Region Plymouth District Library Library $1,336,970 $1,043,036 -$293,934 128.2% $38,000 $3,743,153 1.0% NO


OPEB - Police and

Fire $4,134,869 $88,060,417 $83,925,548 4.7% $4,480,511 $38,453,626 18.9% YES


OPEB - General

Employees $2,016,917 $54,131,489 $52,114,572 3.7% $2,792,937 $38,453,626 18.9% YES

Wayne 10 - Detroit Metro Prosperity Region Redford Township District Library Library $211,326 $2,236,028 $2,024,702 9.5% $417,118 $2,798,041 14.9% YES

38 of 39Updated 08/10/2018


Health Care Summary


Retirement Health

Care Name (If


Unfunded

Actuarial Accrued


Annual Required

Contribution (ARC)

Governmental Fund

Revenue ARC/Revenue

Preliminary

Underfunded Status






Wayne 10 - Detroit Metro Prosperity Region River Rouge City $0 $62,108,641 $62,108,641 0.0% $3,884,657 $18,795,265 20.7% YES

Wayne 10 - Detroit Metro Prosperity Region Riverview City $0 $42,226,967 $42,226,967 0.0% $4,139,949 $9,970,825 41.5% YES

Wayne 10 - Detroit Metro Prosperity Region Rockwood City $641,526 $7,237,392 $6,595,866 8.9% $464,001 $3,014,339 15.4% YES

Wayne 10 - Detroit Metro Prosperity Region Romulus City $3,672,128 $62,287,733 $58,615,605 5.9% $5,573,640 $27,921,448 20.0% YES


City of Southgate

Policemen and

Firemen Retiree

Healthcare System $1,392,279 $51,415,585 $50,023,306 2.7% $3,125,869 $27,401,773 21.2% YES


City of Southgate

Municipal Employees

Retiree Healthcare

System $2,494,510 $32,557,811 $30,063,301 7.7% $2,695,949 $27,401,773 21.2% YES


Suburban Mobility Authority For Regional

Transportation Authority $39,990,911 $195,802,936 $155,812,025 20.4% $13,048,354 $160,476,853 8.1% YES

Wayne 10 - Detroit Metro Prosperity Region Taylor City $0 $333,124,138 $333,124,138 0.0% $17,992,359 $65,615,183 27.4% YES

Wayne 10 - Detroit Metro Prosperity Region Trenton City $7,893,928 $88,429,737 $80,535,809 8.9% $6,195,000 $22,826,477 27.1% YES

Wayne 10 - Detroit Metro Prosperity Region Van Buren Charter Township Township $1,662,860 $28,477,765 $26,814,905 5.8% $5,396,587 $17,219,661 31.3% YES

Wayne 10 - Detroit Metro Prosperity Region Wayne City $2,295,381 $87,842,665 $85,547,284 2.6% $6,219,301 $19,406,110 32.0% YES

Wayne 10 - Detroit Metro Prosperity Region Wayne County County $17,881,000 $302,186,000 $284,305,000 5.9% $21,847,000 $842,467,821 2.6% NO

Wayne 10 - Detroit Metro Prosperity Region Wayne County Airport Authority Authority $45,131,814 $130,697,085 $85,565,271 34.5% $7,443,898 $458,318,405 1.6% YES

Wayne 10 - Detroit Metro Prosperity Region Westland City $0 $279,605,383 $279,605,383 0.0% $14,532,590 $73,345,154 19.8% YES

Wayne 10 - Detroit Metro Prosperity Region Woodhaven City $0 $26,764,283 $26,764,283 0.0% $2,181,584 $15,662,620 13.9% YES

Wayne 10 - Detroit Metro Prosperity Region Wyandotte City $2,138,550 $129,130,793 $126,992,243 1.7% $10,440,580 $25,864,003 40.4% YES

Wexford 02 - Northwest Prosperity Region Cadillac City

Policemen and

Firemen Retiree

Health Care Plan

(PFRHP) $1,837,529 $3,028,119 $1,190,590 60.7% $196,005 $9,095,881 3.3% NO

Wexford 02 - Northwest Prosperity Region Cadillac City

General Retiree

Health Care Plan

(GRHCP) $1,448,999 $1,736,159 $287,160 83.5% $100,308 $9,095,881 3.3% NO

Wexford 02 - Northwest Prosperity Region Cadillac City Housing Commission Authority Authority $0 $37,618 $37,618 0.0% $5,310 $972,808 0.5% YES

Wexford 02 - Northwest Prosperity Region Wexford County Road Commission Road Commission $0 $621,287 $621,287 0.0% $26,380 $8,568,846 0.3% YES

39 of 39Updated 08/10/2018


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