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1 | Appendix Table 1: School District Retirement Costs (2019-20) | |||||||||||||||||||||||||
2 | School District | Normal Cost Per Employee | Pension Debt Cost Per Employee | Total Pension Cost Per Employee | Normal Cost Per Student | Pension Debt Cost Per Student | Total Pension Cost Per Student | |||||||||||||||||||
3 | ALBUQUERQUE PUBLIC SCHOOLS, NM | $1,742 | $6,529 | $8,271 | $206 | $771 | $977 | |||||||||||||||||||
4 | ALDINE ISD, TX | $2,047 | $2,788 | $4,834 | $286 | $389 | $675 | |||||||||||||||||||
5 | ALPINE DISTRICT, UT | $4,700 | $6,956 | $11,656 | $222 | $328 | $550 | |||||||||||||||||||
6 | ANNE ARUNDEL COUNTY PUBLIC SCHOOLS, MD | $3,097 | $7,927 | $11,025 | $372 | $952 | $1,324 | |||||||||||||||||||
7 | ARLINGTON ISD, TX | $2,040 | $2,778 | $4,818 | $284 | $387 | $672 | |||||||||||||||||||
8 | ATLANTA PUBLIC SCHOOLS, GA | $4,678 | $8,050 | $12,728 | $693 | $1,193 | $1,886 | |||||||||||||||||||
9 | AUSTIN ISD, TX | $2,054 | $2,798 | $4,852 | $287 | $391 | $678 | |||||||||||||||||||
10 | BALTIMORE CITY PUBLIC SCHOOLS, MD | $3,154 | $8,073 | $11,227 | $377 | $966 | $1,343 | |||||||||||||||||||
11 | BALTIMORE COUNTY PUBLIC SCHOOLS, MD | $3,124 | $7,995 | $11,118 | $402 | $1,028 | $1,430 | |||||||||||||||||||
12 | BOSTON, MA | $3,944 | $17,444 | $21,388 | $568 | $2,511 | $3,079 | |||||||||||||||||||
13 | BREVARD, NC | $2,232 | $2,710 | $4,942 | $278 | $337 | $615 | |||||||||||||||||||
14 | BROWARD, FL | $2,569 | $3,121 | $5,690 | $282 | $342 | $624 | |||||||||||||||||||
15 | CHARLESTON, SC | $991 | $8,302 | $9,293 | $112 | $936 | $1,047 | |||||||||||||||||||
16 | CHARLOTTE-MECKLENBURG SCHOOLS, NC | $2,661 | $4,626 | $7,287 | $320 | $556 | $875 | |||||||||||||||||||
17 | CHERRY CREEK, CO | $2,570 | $13,154 | $15,724 | $312 | $1,598 | $1,910 | |||||||||||||||||||
18 | CHESTERFIELD COUNTY, VA | $2,873 | $3,986 | $6,859 | $353 | $490 | $844 | |||||||||||||||||||
19 | CITY OF CHICAGO SD 299, IL | $8,912 | $46,464 | $55,376 | $647 | $3,371 | $4,018 | |||||||||||||||||||
20 | CLARK COUNTY SCHOOL DISTRICT, NV | $13,940 | $11,710 | $25,650 | $898 | $754 | $1,652 | |||||||||||||||||||
21 | CLAYTON COUNTY, GA | $3,852 | $6,629 | $10,481 | $475 | $817 | $1,292 | |||||||||||||||||||
22 | COBB COUNTY, GA | $4,640 | $7,985 | $12,625 | $566 | $973 | $1,539 | |||||||||||||||||||
23 | COLUMBUS CITY SCHOOL DISTRICT, OH | -$1,736 | $9,892 | $8,156 | -$294 | $1,673 | $1,379 | |||||||||||||||||||
24 | CONROE ISD, TX | $2,218 | $3,021 | $5,238 | $256 | $349 | $606 | |||||||||||||||||||
25 | CORONA-NORCO UNIFIED, CA | $9,382 | $16,470 | $25,852 | $722 | $1,267 | $1,989 | |||||||||||||||||||
26 | CUMBERLAND COUNTY SCHOOLS, NC | $2,493 | $4,335 | $6,828 | $321 | $558 | $879 | |||||||||||||||||||
27 | CYPRESS-FAIRBANKS ISD, TX | $2,201 | $2,998 | $5,199 | $273 | $372 | $644 | |||||||||||||||||||
28 | DALLAS ISD, TX | $2,303 | $3,137 | $5,441 | $304 | $414 | $718 | |||||||||||||||||||
29 | DAVIDSON COUNTY, TN | $1,977 | $1,991 | $3,968 | $245 | $247 | $493 | |||||||||||||||||||
30 | DAVIS DISTRICT, UT | $4,838 | $7,161 | $11,999 | $243 | $359 | $602 | |||||||||||||||||||
31 | DEKALB COUNTY, GA | $4,500 | $7,743 | $12,243 | $631 | $1,086 | $1,717 | |||||||||||||||||||
32 | DETROIT PUBLIC SCHOOLS COMMUNITY DISTRICT, MI | $3,591 | $14,359 | $17,950 | $450 | $1,799 | $2,249 | |||||||||||||||||||
33 | DISTRICT OF COLUMBIA PUBLIC SCHOOLS, DC | $7,659 | $3,556 | $11,215 | $1,264 | $587 | $1,851 | |||||||||||||||||||
34 | DOUGLAS COUNTY SCHOOL DISTRICT, CO | $2,089 | $10,693 | $12,782 | $242 | $1,241 | $1,483 | |||||||||||||||||||
35 | DUVAL, FL | $2,476 | $3,007 | $5,483 | $226 | $274 | $500 | |||||||||||||||||||
36 | EL PASO ISD, TX | $2,048 | $2,789 | $4,836 | $295 | $401 | $696 | |||||||||||||||||||
37 | ELK GROVE UNIFIED, CA | $7,833 | $13,751 | $21,584 | $682 | $1,197 | $1,879 | |||||||||||||||||||
38 | FAIRFAX COUNTY PUBLIC SCHOOLS, VA | $3,923 | $5,444 | $9,367 | $608 | $843 | $1,451 | |||||||||||||||||||
39 | FORSYTH COUNTY, GA | $4,664 | $8,025 | $12,688 | $479 | $824 | $1,303 | |||||||||||||||||||
40 | FORT BEND ISD, TX | $2,294 | $3,124 | $5,418 | $282 | $384 | $667 | |||||||||||||||||||
41 | FORT WORTH ISD, TX | $2,315 | $3,153 | $5,467 | $302 | $412 | $714 | |||||||||||||||||||
42 | FRESNO UNIFIED, CA | $8,093 | $14,207 | $22,300 | $815 | $1,431 | $2,246 | |||||||||||||||||||
43 | FRISCO ISD, TX | $2,478 | $3,375 | $5,852 | $268 | $365 | $633 | |||||||||||||||||||
44 | FULTON COUNTY, GA | $4,386 | $7,546 | $11,932 | $574 | $988 | $1,563 | |||||||||||||||||||
45 | GARLAND ISD, TX | $2,087 | $2,843 | $4,931 | $272 | $370 | $642 | |||||||||||||||||||
46 | GRANITE DISTRICT, UR | $5,020 | $7,429 | $12,449 | $278 | $411 | $689 | |||||||||||||||||||
47 | GREENVILLE, SC | $938 | $7,855 | $8,793 | $103 | $866 | $970 | |||||||||||||||||||
48 | GUILFORD COUNTY SCHOOLS, NC | $2,510 | $4,365 | $6,876 | $323 | $562 | $885 | |||||||||||||||||||
49 | GWINNETT COUNTY, GA | $4,411 | $7,591 | $12,002 | $513 | $882 | $1,395 | |||||||||||||||||||
50 | HAWAII DEPARTMENT OF EDUCATION, HI | $5,358 | $10,675 | $16,032 | $680 | $1,354 | $2,034 | |||||||||||||||||||
51 | HENRICO COUNTY PUBLIC SCHOOLS, VA | $4,273 | $5,930 | $10,203 | $410 | $569 | $979 | |||||||||||||||||||
52 | HILLSBOROUGH, FL | $2,183 | $2,651 | $4,834 | $286 | $348 | $634 | |||||||||||||||||||
53 | HOUSTON ISD, TX | $1,951 | $2,658 | $4,609 | $238 | $324 | $562 | |||||||||||||||||||
54 | HOWARD COUNTY PUBLIC SCHOOLS, MD | $3,219 | $8,240 | $11,459 | $446 | $1,141 | $1,586 | |||||||||||||||||||
55 | IDEA PUBLIC SCHOOLS, TX | $3,278 | $4,465 | $7,743 | $260 | $354 | $615 | |||||||||||||||||||
56 | JEFFERSON COUNTY, CO | $2,202 | $11,267 | $13,468 | $278 | $1,421 | $1,698 | |||||||||||||||||||
57 | JEFFERSON COUNTY, KY | $3,313 | $14,250 | $17,563 | $486 | $2,089 | $2,575 | |||||||||||||||||||
58 | JEFFERSON PARISH, LA | $1,717 | $11,946 | $13,663 | $201 | $1,397 | $1,598 | |||||||||||||||||||
59 | JORDAN DISTRICT, UT | $4,900 | $7,253 | $12,153 | $256 | $379 | $635 | |||||||||||||||||||
60 | KATY ISD, TX | $2,353 | $3,204 | $5,557 | $282 | $384 | $666 | |||||||||||||||||||
61 | KLEIN ISD, TX | $1,966 | $2,678 | $4,644 | $251 | $342 | $594 | |||||||||||||||||||
62 | KNOX COUNTY, TN | $1,692 | $1,704 | $3,396 | $209 | $211 | $420 | |||||||||||||||||||
63 | LEE COUNTY, FL | $2,216 | $2,691 | $4,907 | $270 | $327 | $597 | |||||||||||||||||||
64 | LEWISVILLE ISD, TX | $2,150 | $2,929 | $5,079 | $264 | $360 | $624 | |||||||||||||||||||
65 | LONG BEACH UNIFIED, CA | $7,913 | $13,890 | $21,803 | $737 | $1,294 | $2,031 | |||||||||||||||||||
66 | LOS ANGELES UNIFIED, CA | $6,467 | $11,353 | $17,821 | $876 | $1,538 | $2,414 | |||||||||||||||||||
67 | LOUDOUN COUNTY, VA | $4,330 | $6,008 | $10,338 | $587 | $815 | $1,402 | |||||||||||||||||||
68 | MANATEE, FL | $2,157 | $2,619 | $4,776 | $296 | $360 | $656 | |||||||||||||||||||
69 | MESA UNIFIED DISTRICT, AZ | $3,446 | $2,073 | $5,520 | $414 | $249 | $663 | |||||||||||||||||||
70 | MIAMI-DADE, FL | $2,839 | $3,448 | $6,287 | $298 | $362 | $659 | |||||||||||||||||||
71 | MILWAUKEE SCHOOL DISTRICT, WI | $3,908 | $383 | $4,290 | $502 | $49 | $551 | |||||||||||||||||||
72 | MOBILE COUNTY, AL | $1,061 | $4,555 | $5,616 | $128 | $548 | $675 | |||||||||||||||||||
73 | MONTGOMERY COUNTY PUBLIC SCHOOLS, MD | $3,523 | $9,018 | $12,541 | $466 | $1,192 | $1,657 | |||||||||||||||||||
74 | NORTH EAST ISD, TX | $1,951 | $2,658 | $4,609 | $258 | $352 | $610 | |||||||||||||||||||
75 | NORTHSIDE ISD, TX | $2,125 | $2,895 | $5,020 | $266 | $362 | $628 | |||||||||||||||||||
76 | NEW YORK CITY, NY* | . | . | . | $1,771 | $2,870 | $4,641 | |||||||||||||||||||
77 | OMAHA PUBLIC SCHOOLS, NE | $1,834 | $2,857 | $4,691 | $245 | $381 | $625 | |||||||||||||||||||
78 | ORANGE, FL | $2,436 | $2,959 | $5,395 | $289 | $350 | $639 | |||||||||||||||||||
79 | OSCEOLA, FL | $1,980 | $2,405 | $4,385 | $229 | $278 | $507 | |||||||||||||||||||
80 | PALM BEACH, FL | $2,799 | $3,399 | $6,198 | $328 | $398 | $726 | |||||||||||||||||||
81 | PASADENA ISD, CA | $2,069 | $2,818 | $4,887 | $321 | $437 | $757 | |||||||||||||||||||
82 | PASCO, FL | $1,813 | $2,202 | $4,015 | $270 | $328 | $597 | |||||||||||||||||||
83 | PHILADELPHIA CITY SD, PA | $3,687 | $12,736 | $16,424 | $496 | $1,715 | $2,211 | |||||||||||||||||||
84 | PINELLAS, FL | $2,339 | $2,841 | $5,180 | $327 | $397 | $724 | |||||||||||||||||||
85 | PLANO ISD, TX | $2,192 | $2,986 | $5,178 | $285 | $388 | $673 | |||||||||||||||||||
86 | POLK, FL | $1,978 | $2,402 | $4,380 | $258 | $314 | $572 | |||||||||||||||||||
87 | PRINCE GEORGE’S COUNTY PUBLIC SCHOOLS, MD | $3,103 | $7,943 | $11,046 | $418 | $1,070 | $1,488 | |||||||||||||||||||
88 | PRINCE WILLIAM COUNTY PUBLIC SCHOOLS, MD | $4,061 | $5,634 | $9,695 | $472 | $655 | $1,127 | |||||||||||||||||||
89 | ROUND ROCK ISD, TX | $2,088 | $2,844 | $4,932 | $261 | $355 | $616 | |||||||||||||||||||
90 | SAN BERNARDINO CITY UNIFIED, CA | $7,815 | $13,720 | $21,535 | $848 | $1,489 | $2,337 | |||||||||||||||||||
91 | SAN DIEGO UNIFIED, CA | $6,832 | $11,993 | $18,825 | $822 | $1,443 | $2,265 | |||||||||||||||||||
92 | SAN FRANCISCO UNIFIED, CA | $8,917 | $15,654 | $24,572 | $1,015 | $1,783 | $2,798 | |||||||||||||||||||
93 | DENVER, CO | $1,908 | $4,418 | $6,327 | $296 | $685 | $981 | |||||||||||||||||||
94 | SEATTLE, WA | $9,738 | $8,579 | $18,317 | $878 | $774 | $1,652 | |||||||||||||||||||
95 | SEMINOLE, FL | $2,321 | $2,818 | $5,139 | $264 | $321 | $585 | |||||||||||||||||||
96 | SHELBY COUNTY, TN | $2,043 | $2,057 | $4,100 | $228 | $230 | $457 | |||||||||||||||||||
97 | VIRGINIA BEACH, VA | $3,511 | $4,872 | $8,383 | $454 | $630 | $1,085 | |||||||||||||||||||
98 | VOLUSIA, FL | $2,406 | $2,922 | $5,328 | $283 | $344 | $627 | |||||||||||||||||||
99 | WAKE COUNTY SCHOOLS, NC | $2,853 | $4,961 | $7,814 | $323 | $562 | $886 | |||||||||||||||||||
100 | WASHOE COUNTY SCHOOL DISTRICT, NV | $13,851 | $11,635 | $25,485 | $978 | $822 | $1,800 | |||||||||||||||||||