Will Michigan cities keep vow to cut legacy debt? New law lacks teeth

Store closing in Lincoln Park, Michigan

Lincoln Park, downriver of Detroit, has been hit by store closures, such as this one in November of Sears. The city was forced to take drastic action to bring down its legacy health care costs.

Just how well will a new state law work that is meant to more closely monitor communities with steep legacy debt?

The answer won’t be known for years, especially in places like the distressed downriver Detroit community of Lincoln Park.

In 2015, Lincoln Park was the last city in Michigan to come out of emergency management, as then-Gov. Rick Snyder praised cost-cutting measures imposed under  the state’s emergency management law.

Emergency manager Brad Coulter slashed retiree health costs from $4.3 million a year to $600,00 a year in this city of 37,000, wiped out a $1 million deficit and put about $3 million in savings into the city’s pension system.

Related: A $18B debt is coming due, and it’s haunting small town Michigan
Opinion: Why does ‘fixing’ Michigan pensions stick it to workers?

Retiree pension, health care debts loom

A number of communities in Michigan are facing growing problems with debts to retirees and current employees. A number of the pension and retiree health care funds are woefully underfunded, putting pressure on present-day budgets. Per capita refers to unfunded liability owed for every person in communities where the debt is underfunded. You can search by community name or county using the search box.

Community/
Group covered/
Debt type
Unfunded liability Funded ratio
(percent)
Underfunded? Per capita
AlconaAlcona County
All employees
Pension
 
 
$4,683,594
 
 
68.4
 
 
No
 
 
AlgerAlger County
All employees
Pension
 
 
$4,127,492
 
 
67.5
 
 
No
 
 
AlgerAlger County
All employees
Health-care
 
 
$3,958,469
 
 
0
 
 
No
 
 
AlgerMunising
All employees
Pension
 
 
$3,323,164
 
 
61.9
 
 
No
 
 
AlleganAllegan
All employees
Pension
 
 
$1,735,604
 
 
68.6
 
 
No
 
 
AlleganAllegan County
All employees
Pension
 
 
$9,918,045
 
 
84.4
 
 
No
 
 
AlleganDouglas
All employees
Pension
 
 
$710,282
 
 
80
 
 
No
 
 
AlleganManlius Township
All employees
Pension
 
 
$68,105
 
 
87.8
 
 
No
 
 
AlleganPlainwell
All employees
Health-care
 
 
$957,424
 
 
0
 
 
No
 
 
AlleganSaugatuck
All employees
Pension
 
 
$341,047
 
 
81.6
 
 
No
 
 
AlleganSaugatuck Township
All employees
Pension
 
 
$665,372
 
 
30.9
 
 
No
 
 
AlleganWayland
All employees
Pension
 
 
$2,392,730
 
 
68.6
 
 
No
 
 
AlpenaAlpena
All employees
Pension
 
 
$7,908,557
 
 
76.5
 
 
No
 
 
AlpenaAlpena
All employees
Health-care
 
 
$4,350,343
 
 
21.2
 
 
No
 
 
AlpenaAlpena County
All employees
Pension
 
 
$7,800,070
 
 
62.9
 
 
No
 
 
AntrimAntrim County
All employees
Pension
 
 
$7,540,034
 
 
73.6
 
 
No
 
 
AntrimAntrim County
All employees
Pension
 
 
$4,387,909
 
 
73.8
 
 
No
 
 
AntrimAntrim County
All employees
Health-care
 
 
$464,373
 
 
0
 
 
No
 
 
AntrimCentral Lake
All employees
Pension
 
 
$14,413
 
 
92.8
 
 
No
 
 
AntrimElk Rapids
All employees
Pension
 
 
$656,891
 
 
72.4
 
 
No
 
 
ArenacArenac County
All employees
Pension
 
 
$3,520,193
 
 
72.6
 
 
No
 
 
ArenacAu Gres
All employees
Pension
 
 
$721,625
 
 
68
 
 
No
 
 
ArenacAu Gres
All employees
Health-care
 
 
$254,000
 
 
0
 
 
No
 
 
ArenacStandish
All employees
Pension
 
 
$1,049,863
 
 
60.8
 
 
No
 
 
ArenacSterling
All employees
Pension
 
 
$-96,018
 
 
146
 
 
No
 
 
BaragaBaraga
All employees
Pension
 
 
$2,190,087
 
 
40.8
 
 
Yes
 
 
$1,106
BaragaBaraga County
All employees
Pension
 
 
$2,481,383
 
 
64.9
 
 
No
 
 
BaragaBaraga County
All employees
Health-care
 
 
$1,123,804
 
 
0
 
 
No
 
 
BaragaL'anse
All employees
Pension
 
 
$3,569,792
 
 
46.4
 
 
Yes
 
 
$1,880
BarryBarry County
All employees
Pension
 
 
$11,396,928
 
 
78
 
 
No
 
 
BarryBarry County
All employees
Health-care
 
 
$112,488
 
 
92.2
 
 
No
 
 
BarryHastings
All employees
Pension
 
 
$7,986,043
 
 
50
 
 
No
 
 
BarryHastings
All employees
Health-care
 
 
$9,800,802
 
 
2.2
 
 
Yes
 
 
$1,340
BarryMiddleville
All employees
Pension
 
 
$427,368
 
 
77.6
 
 
No
 
 
BarryMiddleville
All employees
Health-care
 
 
$651,714
 
 
0
 
 
No
 
 
BarryNashville
All employees
Pension
 
 
$-22,785
 
 
105.6
 
 
No
 
 
BayAuburn
All employees
Pension
 
 
$984,185
 
 
51.3
 
 
No
 
 
BayBay City
All employees
Pension
 
 
$23,858,665
 
 
67.4
 
 
No
 
 
BayBay City
All employees
Health-care
 
 
$115,290,656
 
 
12.9
 
 
Yes
 
 
$3,474
BayBay City
Police and fire
Pension
 
 
$18,194,963
 
 
75
 
 
No
 
 
BayBay County
All employees
Pension
 
 
$-17,790,986
 
 
107.3
 
 
No
 
 
BayBay County
Medical care facility
Health-care
 
 
$39,629,000
 
 
17.8
 
 
Yes
 
 
$380
BayBay County
Voluntary employees'
Health-care
 
 
$55,531,000
 
 
18.2
 
 
Yes
 
 
$533
BayEssexville
All employees
Pension
 
 
$2,320,550
 
 
66
 
 
No
 
 
BayEssexville
All employees
Health-care
 
 
$3,758,218
 
 
0
 
 
Yes
 
 
$1,130
BayHampton Township
All employees
Health-care
 
 
$4,199,278
 
 
1.8
 
 
Yes
 
 
$443
BayPinconning
All employees
Pension
 
 
$1,035,474
 
 
55.4
 
 
No
 
 
BenzieFrankfort
All employees
Pension
 
 
$1,754,699
 
 
49.8
 
 
No
 
 
BenzieFrankfort
All employees
Health-care
 
 
$545,675
 
 
16.9
 
 
No
 
 
BerrienBenton Charter Township
All employees
Pension
 
 
$8,299,678
 
 
69.3
 
 
No
 
 
BerrienBenton Charter Township
All employees
Health-care
 
 
$1,553,212
 
 
49.6
 
 
No
 
 
BerrienBenton Harbor
All employees
Pension
 
 
$16,482,433
 
 
37.6
 
 
Yes
 
 
$1,672
BerrienBerrien County
All employees
Pension
 
 
$91,437,259
 
 
62.8
 
 
No
 
 
BerrienBerrien County
All employees
Health-care
 
 
$35,406,863
 
 
49.7
 
 
No
 
 
BerrienBerrien Springs
All employees
Pension
 
 
$113,845
 
 
92.8
 
 
No
 
 
BerrienBridgman
All employees
Pension
 
 
$541,399
 
 
70.6
 
 
No
 
 
BerrienBuchanan
All employees
Pension
 
 
$-42,167
 
 
100.6
 
 
No
 
 
BerrienChikaming Township
All employees
Pension
 
 
$807,332
 
 
66.1
 
 
No
 
 
BerrienColoma
All employees
Pension
 
 
$155,183
 
 
83.3
 
 
No
 
 
BerrienColoma Charter Township
All employees
Pension
 
 
$909,489
 
 
60.9
 
 
No
 
 
BerrienEau Claire
All employees
Pension
 
 
$351,476
 
 
34.2
 
 
No
 
 
BerrienGrand Beach
All employees
Pension
 
 
$14,011
 
 
95.9
 
 
No
 
 
BerrienNew Buffalo
All employees
Pension
 
 
$600,972
 
 
76.6
 
 
No
 
 
BerrienNiles
All employees
Health-care
 
 
$4,469,619
 
 
0
 
 
No
 
 
BerrienNiles
Retirement Plan A
Pension
 
 
$3,994,719
 
 
81.6
 
 
No
 
 
BerrienNiles
Retirement Plan B
Pension
 
 
$6,139,855
 
 
70
 
 
No
 
 
BerrienNiles Charter Township
All employees
Pension
 
 
$2,462,688
 
 
61.4
 
 
No
 
 
BerrienOronoko Charter Township
All employees
Pension
 
 
$713,925
 
 
69.3
 
 
No
 
 
BerrienSt Joseph
All employees
Pension
 
 
$-1,019,234
 
 
101.6
 
 
No
 
 
BerrienSt Joseph
All employees
Health-care
 
 
$2,079,964
 
 
0
 
 
No
 
 
BranchBranch County
All employees
Pension
 
 
$4,314,677
 
 
74.6
 
 
No
 
 
BranchBranch County
All employees
Health-care
 
 
$879,205
 
 
0
 
 
No
 
 
BranchBronson
All employees
Pension
 
 
$933,060
 
 
58.2
 
 
No
 
 
BranchColdwater
All employees
Pension
 
 
$9,824,737
 
 
65.5
 
 
No
 
 
BranchUnion City
All employees
Health-care
 
 
$1,657,315
 
 
0
 
 
Yes
 
 
$1,057
CalhounAlbion
All employees
Pension
 
 
$825,847
 
 
94
 
 
No
 
 
CalhounAlbion
All employees
Health-care
 
 
$290,514
 
 
13.6
 
 
No
 
 
CalhounAlbion
Public safety officers
Pension
 
 
$-9,100,280
 
 
167.7
 
 
No
 
 
CalhounBattle Creek
All employees
Pension
 
 
$60,000,218
 
 
57.5
 
 
Yes
 
 
$1,170
CalhounBattle Creek
All employees
Health-care
 
 
$70,650,843
 
 
7.7
 
 
No
 
 
CalhounBattle Creek
Police and fire
Pension
 
 
$38,069,749
 
 
78.4
 
 
No
 
 
CalhounCalhoun County
All employees
Pension
 
 
$29,801,158
 
 
63.2
 
 
No
 
 
CalhounCalhoun County
All employees
Health-care
 
 
$10,183,199
 
 
0
 
 
No
 
 
CalhounCalhoun County
Road department
Pension
 
 
$10,163,117
 
 
44.4
 
 
No
 
 
CalhounCalhoun County
Road department
Health-care
 
 
$8,872,512
 
 
0
 
 
No
 
 
CalhounEmmett Charter Township
All employees
Pension
 
 
$1,325,667
 
 
74.5
 
 
No
 
 
CalhounMarshall
All employees
Pension
 
 
$13,114,357
 
 
61.8
 
 
No
 
 
CalhounMarshall
All employees
Health-care
 
 
$24,245,441
 
 
3.1
 
 
Yes
 
 
$3,466
CalhounPennfield Charter Township
All employees
Pension
 
 
$888,880
 
 
68
 
 
No
 
 
CalhounSpringfield
All employees
Pension
 
 
$3,683,565
 
 
63.6
 
 
No
 
 
CalhounSpringfield
All employees
Health-care
 
 
$675,955
 
 
36.6
 
 
No
 
 
CassCass
All employees
Pension
 
 
$9,290,667
 
 
69.5
 
 
No
 
 
CassDowagiac
All employees
Pension
 
 
$10,421,400
 
 
48.7
 
 
Yes
 
 
$1,811
CassDowagiac
All employees
Health-care
 
 
$219,902
 
 
65.9
 
 
No
 
 
CassHoward Township
All employees
Pension
 
 
$33,055
 
 
77.2
 
 
No
 
 
CharlevoixBoyne City
All employees
Pension
 
 
$2,383,672
 
 
73.2
 
 
No
 
 
CharlevoixBoyne City
All employees
Health-care
 
 
$460,827
 
 
0
 
 
No
 
 
CharlevoixCharlevoix
All employees
Pension
 
 
$5,069,059
 
 
62
 
 
No
 
 
CharlevoixCharlevoix
All employees
Pension
 
 
$14,425,947
 
 
72.2
 
 
No
 
 
CharlevoixCharlevoix
All employees
Health-care
 
 
$7,249,557
 
 
29.5
 
 
No
 
 
CharlevoixEast Jordan
All employees
Pension
 
 
$1,699,188
 
 
65.5
 
 
No
 
 
CheboyganCheboygan
All employees
Pension
 
 
$4,068,388
 
 
61
 
 
No
 
 
CheboyganCheboygan
All employees
Pension
 
 
$8,494,256
 
 
69.7
 
 
No
 
 
CheboyganCheboygan
All employees
Health-care
 
 
$991,366
 
 
0
 
 
No
 
 
CheboyganMackinaw City
All employees
Pension
 
 
$200,590
 
 
82
 
 
No
 
 
CheboyganTuscarora Township
All employees
Pension
 
 
$763,384
 
 
66.6
 
 
No
 
 
ChippewaChippewa
All employees
Pension
 
 
$13,673,289
 
 
68.4
 
 
No
 
 
ChippewaChippewa
All employees
Health-care
 
 
$5,890,036
 
 
50.2
 
 
No
 
 
ChippewaDetour
All employees
Pension
 
 
$299,523
 
 
37.9
 
 
No
 
 
ChippewaDrummond Island Township
All employees
Pension
 
 
$40,235
 
 
80.4
 
 
No
 
 
ChippewaSault Ste Marie
All employees
Pension
 
 
$9,977,094
 
 
66.6
 
 
No
 
 
ChippewaSault Ste Marie
Police and fire
Pension
 
 
$14,024,023
 
 
50.6
 
 
Yes
 
 
$1,029
ClareClare
All employees
Pension
 
 
$3,499,691
 
 
59.5
 
 
No
 
 
ClareClare
All employees
Pension
 
 
$7,162,380
 
 
68.4
 
 
No
 
 
ClareClare
All employees
Health-care
 
 
$196,654
 
 
0
 
 
No
 
 
ClareClare
Transit
Pension
 
 
$86,786
 
 
66.7
 
 
No
 
 
ClareHarrison
All employees
Pension
 
 
$1,037,007
 
 
70.3
 
 
No
 
 
ClareHarrison
All employees
Health-care
 
 
$0
 
 
0
 
 
No
 
 
ClintonBath Charter Township
All employees
Pension
 
 
$1,854,074
 
 
75
 
 
No
 
 
ClintonClinton
All employees
Pension
 
 
$-630,905
 
 
101.1
 
 
No
 
 
ClintonClinton
All employees
Pension
 
 
$-630,905
 
 
101.1
 
 
No
 
 
ClintonClinton
All employees
Health-care
 
 
$-1,275,921
 
 
113.4
 
 
No
 
 
ClintonDewitt
All employees
Pension
 
 
$2,646,240
 
 
48.4
 
 
No
 
 
ClintonDewitt
All employees
Health-care
 
 
$-25,913
 
 
108.3
 
 
No
 
 
ClintonDewitt Charter Township
All employees
Pension
 
 
$1,702,033
 
 
69.7
 
 
No
 
 
ClintonFowler
All employees
Pension
 
 
$107,334
 
 
73
 
 
No
 
 
ClintonSt Johns
All employees
Pension
 
 
$9,555,450
 
 
45.7
 
 
Yes
 
 
$1,212
ClintonWestphalia
All employees
Pension
 
 
$163,829
 
 
72.6
 
 
No
 
 
CrawfordCrawford
All employees
Pension
 
 
$108,987
 
 
99.5
 
 
No
 
 
CrawfordCrawford
All employees
Health-care
 
 
$3,345,130
 
 
0
 
 
No
 
 
CrawfordGrayling
All employees
Pension
 
 
$1,726,595
 
 
56.9
 
 
No
 
 
DeltaDelta
All employees
Pension
 
 
$11,991,594
 
 
68
 
 
No
 
 
DeltaEscanaba
All employees
Pension
 
 
$16,134,586
 
 
54.9
 
 
Yes
 
 
$1,320
DeltaEscanaba
Police and fire
Pension
 
 
$5,668,457
 
 
83.5
 
 
No
 
 
DeltaGladstone
All employees
Pension
 
 
$7,173,336
 
 
45.6
 
 
Yes
 
 
$1,510
DeltaGladstone
All employees
Health-care
 
 
$2,489,098
 
 
0
 
 
No
 
 
DickinsonDickinson
All employees
Pension
 
 
$13,879,388
 
 
60.9
 
 
No
 
 
DickinsonDickinson
All employees
Health-care
 
 
$20,761,332
 
 
13.2
 
 
No
 
 
DickinsonIron Mountain
All employees
Pension
 
 
$7,713,862
 
 
38.1
 
 
Yes
 
 
$1,048
DickinsonIron Mountain
All employees
Health-care
 
 
$34,106,325
 
 
0
 
 
Yes
 
 
$4,632
DickinsonIron Mountain
Police and fire
Pension
 
 
$6,115,747
 
 
63.2
 
 
No
 
 
DickinsonKingsford
All employees
Pension
 
 
$3,121,965
 
 
62.9
 
 
No
 
 
DickinsonKingsford
All employees
Health-care
 
 
$1,081,040
 
 
8.9
 
 
No
 
 
DickinsonKingsford
Police and fire
Pension
 
 
$-522,075
 
 
103
 
 
No
 
 
DickinsonNorway
All employees
Pension
 
 
$11,452,601
 
 
42.2
 
 
Yes
 
 
$4,153
DickinsonNorway
All employees
Health-care
 
 
$1,086,134
 
 
14.3
 
 
No
 
 
EatonCharlotte
All employees
Pension
 
 
$9,503,936
 
 
56.3
 
 
No
 
 
EatonCharlotte
All employees
Health-care
 
 
$3,718,314
 
 
0
 
 
No
 
 
EatonDelta Charter Township
All employees
Pension
 
 
$3,212,214
 
 
77.3
 
 
No
 
 
EatonDelta Charter Township
All employees
Health-care
 
 
$3,981,492
 
 
78
 
 
No
 
 
EatonDimondale
All employees
Pension
 
 
$205,757
 
 
75.8
 
 
No
 
 
EatonEaton
All employees
Pension
 
 
$68,284,606
 
 
55.3
 
 
No
 
 
EatonEaton
All employees
Health-care
 
 
$42,762,108
 
 
22
 
 
No
 
 
EatonEaton
Medical care facility
Pension
 
 
$1,676,781
 
 
85.1
 
 
No
 
 
EatonEaton
Medical care facility
Health-care
 
 
$1,442,278
 
 
0
 
 
No
 
 
EatonEaton Rapids
All employees
Pension
 
 
$6,006,254
 
 
58.7
 
 
Yes
 
 
$1,156
EatonEaton Rapids
All employees
Health-care
 
 
$10,396,289
 
 
0
 
 
Yes
 
 
$2,001
EatonGrand Ledge
All employees
Pension
 
 
$1,367,292
 
 
57.6
 
 
No
 
 
EatonGrand Ledge
All employees
Health-care
 
 
$771,725
 
 
17.7
 
 
No
 
 
EatonPotterville
All employees
Pension
 
 
$285,922
 
 
69.8
 
 
No
 
 
EmmetEmmet
All employees
Pension
 
 
$-452,090
 
 
110.7
 
 
No
 
 
EmmetPellston
All employees
Pension
 
 
$132,363
 
 
72.2
 
 
No
 
 
EmmetPetoskey
All employees
Pension
 
 
$4,816,788
 
 
81.9
 
 
No
 
 
EmmetPetoskey
Library Retiree Health Care
Pension
 
 
$70,375
 
 
81.9
 
 
No
 
 
GeneseeBurton
All employees
Pension
 
 
$30,893,418
 
 
41.3
 
 
Yes
 
 
$1,079
GeneseeBurton
All employees
Health-care
 
 
$10,360,934
 
 
17.8
 
 
No
 
 
GeneseeClio
All employees
Pension
 
 
$454,499
 
 
73.9
 
 
No
 
 
GeneseeClio
All employees
Health-care
 
 
$331,295
 
 
17.1
 
 
No
 
 
GeneseeDavison
All employees
Pension
 
 
$6,098,955
 
 
49.9
 
 
Yes
 
 
$1,237
GeneseeDavison
All employees
Health-care
 
 
$19,228,830
 
 
2.2
 
 
Yes
 
 
$3,901
GeneseeDavison
Non-union
Pension
 
 
$147,790
 
 
88.2
 
 
No
 
 
GeneseeDavison Township
All employees
Pension
 
 
$4,046,885
 
 
71.6
 
 
No
 
 
GeneseeDavison Township
All employees
Health-care
 
 
$5,110,638
 
 
25.4
 
 
No
 
 
GeneseeFenton
All employees
Pension
 
 
$6,666,621
 
 
60.2
 
 
No
 
 
GeneseeFenton
All employees
Health-care
 
 
$9,106,113
 
 
0
 
 
No
 
 
GeneseeFenton Charter Township
All employees
Health-care
 
 
$369,778
 
 
48.8
 
 
No
 
 
GeneseeFlint
All employees
Pension
 
 
$345,745,163
 
 
37
 
 
Yes
 
 
$3,585
GeneseeFlint
All employees
Health-care
 
 
$293,607,373
 
 
0
 
 
Yes
 
 
$3,044
GeneseeFlint Charter Township
All employees
Pension
 
 
$12,257,630
 
 
60.7
 
 
No
 
 
GeneseeFlint Charter Township
All employees
Health-care
 
 
$23,995,557
 
 
0.9
 
 
Yes
 
 
$785
GeneseeFlint Charter Township
Fire
Pension
 
 
$2,250,745
 
 
76.1
 
 
No
 
 
GeneseeFlushing
All employees
Pension
 
 
$10,334,315
 
 
47.9
 
 
Yes
 
 
$1,300
GeneseeFlushing
All employees
Health-care
 
 
$11,085,498
 
 
4.9
 
 
Yes
 
 
$1,395
GeneseeFlushing Charter Township
All employees
Pension
 
 
$2,157,416
 
 
61.6
 
 
No
 
 
GeneseeFlushing Charter Township
All employees
Health-care
 
 
$661,972
 
 
0
 
 
No
 
 
GeneseeGenesee
All employees
Pension
 
 
$159,079,421
 
 
58.9
 
 
No
 
 
GeneseeGenesee
All employees
Health-care
 
 
$308,807,581
 
 
9.6
 
 
No
 
 
GeneseeGenesee Charter Township
All employees
Pension
 
 
$9,282,743
 
 
47.5
 
 
Yes
 
 
$451
GeneseeGenesee Charter Township
All employees
Health-care
 
 
$6,257,980
 
 
0
 
 
No
 
 
GeneseeGrand Blanc
All employees
Pension
 
 
$517,633
 
 
96.3
 
 
No
 
 
GeneseeGrand Blanc
All employees
Health-care
 
 
$3,139,553
 
 
14
 
 
No
 
 
GeneseeGrand Blanc Charter Township
All employees
Pension
 
 
$8,311,303
 
 
60.4
 
 
No
 
 
GeneseeGrand Blanc Charter Township
All employees
Health-care
 
 
$30,178,511
 
 
13.2
 
 
Yes
 
 
$824
GeneseeLinden
All employees
Health-care
 
 
$1,058,300
 
 
25.8
 
 
No
 
 
GeneseeMontrose
All employees
Pension
 
 
$552,654
 
 
47.8
 
 
No
 
 
GeneseeMontrose
All employees
Health-care
 
 
$928,966
 
 
0
 
 
Yes
 
 
$594
GeneseeMontrose
Non-Union
Health-care
 
 
$604,922
 
 
0
 
 
Yes
 
 
$387
GeneseeMount Morris Charter Township
All employees
Pension
 
 
$17,023,126
 
 
51.5
 
 
Yes
 
 
$833
GeneseeMount Morris Charter Township
All employees
Health-care
 
 
$14,538,229
 
 
0
 
 
Yes
 
 
$711
GeneseeMt Morris
All employees
Pension
 
 
$1,906,949
 
 
73.5
 
 
No
 
 
GeneseeMundy Charter Township
All employees
Pension
 
 
$1,937,505
 
 
76.2
 
 
No
 
 
GeneseeMundy Charter Township
All employees
Health-care
 
 
$2,063,799
 
 
40.4
 
 
No
 
 
GeneseeOtisville
All employees
Pension
 
 
$370,980
 
 
69.2
 
 
No
 
 
GeneseeRichfield Township
All employees
Pension
 
 
$2,222,003
 
 
54.9
 
 
No
 
 
GeneseeRichfield Township
All employees
Health-care
 
 
$3,505,164
 
 
25.7
 
 
Yes
 
 
$419
GeneseeSwartz Creek
All employees
Pension
 
 
$1,091,826
 
 
87.3
 
 
No
 
 
GeneseeThetford Township
All employees
Health-care
 
 
$1,136,825
 
 
0
 
 
No
 
 
GeneseeVienna Charter Township
All employees
Pension
 
 
$709,793
 
 
61.1
 
 
No
 
 
GeneseeVienna Charter Township
All employees
Health-care
 
 
$1,866,880
 
 
10.3
 
 
No
 
 
GladwinGladwin
All employees
Pension
 
 
$7,133,865
 
 
69.6
 
 
No
 
 
GladwinGladwin
All employees
Pension
 
 
$248,367
 
 
84.4
 
 
No
 
 
GladwinGladwin
All employees
Health-care
 
 
$7,312,111
 
 
0
 
 
No
 
 
GogebicBessemer
All employees
Pension
 
 
$901,262
 
 
64.1
 
 
No
 
 
GogebicGogebic County
All employees
Pension
 
 
$11,041,411
 
 
71.5
 
 
No
 
 
GogebicGogebic County
All employees
Health-care
 
 
$1,973,625
 
 
34.1
 
 
No
 
 
GogebicIronwood
All employees
Pension
 
 
$9,592,090
 
 
48.1
 
 
Yes
 
 
$1,930
GogebicIronwood
All employees
Health-care
 
 
$27,543
 
 
98.3
 
 
No
 
 
GogebicMarenisco Township
All employees
Pension
 
 
$122,005
 
 
73.2
 
 
No
 
 
GogebicWakefield
All employees
Health-care
 
 
$892,906
 
 
0
 
 
No
 
 
Grand TraverseGrand Traverse County
All employees
Pension
 
 
$46,078,284
 
 
51.9
 
 
Yes
 
 
$502
Grand TraverseGrand Traverse County
All employees
Health-care
 
 
$2,515,857
 
 
9.2
 
 
No
 
 
Grand TraverseGrand Traverse County
Pavilions
Pension
 
 
$7,864,621
 
 
79.8
 
 
No
 
 
Grand TraverseGrand Traverse County
Pavilions
Health-care
 
 
$5,631,381
 
 
0
 
 
No
 
 
Grand TraverseLong Lake Township
All employees
Health-care
 
 
$101,860
 
 
42.9
 
 
No
 
 
Grand TraverseTraverse City
All employees
Pension
 
 
$15,038,794
 
 
60.5
 
 
No
 
 
Grand TraverseTraverse City
Police and fire
Pension
 
 
$14,765,979
 
 
66.1
 
 
No
 
 
Grand TraverseTraverse City
Police and fire
Health-care
 
 
$4,333,385
 
 
46.5
 
 
No
 
 
Grand TraverseTraverse City
Retiree Health Insurance Trust
Health-care
 
 
$2,464,176
 
 
63.1
 
 
No
 
 
GratiotAlma
All employees
Pension
 
 
$5,592,862
 
 
75.1
 
 
No
 
 
GratiotBreckenridge
All employees
Pension
 
 
$1,454,681
 
 
38.6
 
 
No
 
 
GratiotGratiot
All employees
Pension
 
 
$6,880,110
 
 
76.5
 
 
No
 
 
GratiotGratiot
All employees
Health-care
 
 
$4,365,282
 
 
0
 
 
No
 
 
GratiotIthaca
All employees
Pension
 
 
$2,055,247
 
 
55.1
 
 
No
 
 
GratiotPerrinton
All employees
Pension
 
 
$-1,573
 
 
101.7
 
 
No
 
 
GratiotSt Louis
All employees
Pension
 
 
$2,007,603
 
 
73.9
 
 
No
 
 
HillsdaleHillsdale
All employees
Pension
 
 
$4,756,514
 
 
79.3
 
 
No
 
 
HillsdaleHillsdale
All employees
Pension
 
 
$3,207,454
 
 
61.5
 
 
No
 
 
HillsdaleHillsdale
All employees
Health-care
 
 
$1,581,723
 
 
0
 
 
No
 
 
HillsdaleLitchfield
All employees
Pension
 
 
$666,294
 
 
64.3
 
 
No
 
 
HillsdaleReading
All employees
Pension
 
 
$75,260
 
 
82.4
 
 
No
 
 
HoughtonHancock
All employees
Pension
 
 
$1,520,356
 
 
62.2
 
 
No
 
 
HoughtonHoughton
All employees
Pension
 
 
$13,016,256
 
 
56.3
 
 
No
 
 
HoughtonHoughton
All employees
Pension
 
 
$780,728
 
 
81.8
 
 
No
 
 
HoughtonHoughton
All employees
Health-care
 
 
$1,039,987
 
 
0
 
 
No
 
 
HoughtonLake Linden
All employees
Pension
 
 
$624,170
 
 
50.3
 
 
No
 
 
HoughtonLaurium
All employees
Pension
 
 
$1,099,822
 
 
55.5
 
 
No
 
 
HuronBad Axe
All employees
Pension
 
 
$3,509,535
 
 
55.5
 
 
No
 
 
HuronCaseville
All employees
Pension
 
 
$742,456
 
 
72.7
 
 
No
 
 
HuronElkton
All employees
Pension
 
 
$67,622
 
 
88.6
 
 
No
 
 
HuronHarbor Beach
All employees
Pension
 
 
$2,400,946
 
 
69.9
 
 
No
 
 
HuronHarbor Beach
All employees
Health-care
 
 
$818,945
 
 
0
 
 
No
 
 
HuronHuron
All employees
Pension
 
 
$27,700,272
 
 
66.8
 
 
No
 
 
HuronHuron
All employees
Health-care
 
 
$17,400,036
 
 
19.5
 
 
No
 
 
HuronKinde
All employees
Pension
 
 
$-676
 
 
100.3
 
 
No
 
 
HuronPigeon
All employees
Pension
 
 
$467,670
 
 
59.6
 
 
No
 
 
HuronPort Austin
All employees
Pension
 
 
$176,208
 
 
73.9
 
 
No
 
 
HuronSebewaing
All employees
Pension
 
 
$992,378
 
 
87.1
 
 
No
 
 
HuronUbly
All employees
Pension
 
 
$313,253
 
 
67
 
 
No
 
 
HuronUbly
All employees
Pension
 
 
$231,179
 
 
75.7
 
 
No
 
 
InghamDelhi Charter Township
All employees
Health-care
 
 
$3,357,953
 
 
54.6
 
 
No
 
 
InghamEast Lansing
All employees
Pension
 
 
$89,406,070
 
 
50
 
 
Yes
 
 
$1,830
InghamEast Lansing
All employees
Health-care
 
 
$40,388,688
 
 
23.8
 
 
No
 
 
InghamLansing
All employees
Pension
 
 
$137,484,594
 
 
55.3
 
 
Yes
 
 
$1,175
InghamLansing
All employees
Health-care
 
 
$176,902,305
 
 
23.6
 
 
Yes
 
 
$1,512
InghamLansing
Police and fire
Pension
 
 
$141,228,895
 
 
67.1
 
 
No
 
 
InghamLansing
Police and Fire
Health-care
 
 
$260,758,959
 
 
11.6
 
 
Yes
 
 
$2,229
InghamLansing Charter Township
All employees
Pension
 
 
$1,482,158
 
 
83.3
 
 
No
 
 
InghamLansing Charter Township
All employees
Health-care
 
 
$5,791,667
 
 
1.4
 
 
No
 
 
InghamLeslie
All employees
Pension
 
 
$607,661
 
 
68.2
 
 
No
 
 
InghamLeslie Township
All employees
Pension
 
 
$82,161
 
 
81.7
 
 
No
 
 
InghamMason
All employees
Pension
 
 
$7,003,874
 
 
62.7
 
 
No
 
 
InghamMason
All employees
Health-care
 
 
$1,308,463
 
 
25.2
 
 
No
 
 
InghamMeridian Charter Township
All employees
Pension
 
 
$27,747,564
 
 
55.5
 
 
No
 
 
InghamMeridian Charter Township
All employees
Pension
 
 
$825,016
 
 
84.5
 
 
No
 
 
InghamMeridian Charter Township
All employees
Health-care
 
 
$4,468,446
 
 
49.1
 
 
No
 
 
InghamStockbridge
All employees
Pension
 
 
$422,085
 
 
59.6
 
 
No
 
 
InghamVevay Township
All employees
Pension
 
 
$301,049
 
 
52.6
 
 
No
 
 
InghamWilliamston
All employees
Pension
 
 
$1,707,447
 
 
64.6
 
 
No
 
 
InghamWilliamston
All employees
Health-care
 
 
$1,852,608
 
 
0
 
 
No
 
 
IoniaBelding
All employees
Pension
 
 
$1,184,824
 
 
49.8
 
 
No
 
 
IoniaBelding
All employees
Health-care
 
 
$475,194
 
 
0
 
 
No
 
 
IoniaIonia
All employees
Pension
 
 
$11,689,308
 
 
45.9
 
 
Yes
 
 
$1,045
IoniaIonia
All employees
Pension
 
 
$1,975,827
 
 
79.9
 
 
No
 
 
IoniaIonia
All employees
Pension
 
 
$1,089,977
 
 
90.3
 
 
No
 
 
IoniaIonia
All employees
Health-care
 
 
$1,338,892
 
 
0
 
 
No
 
 
IoniaLake Odessa
All employees
Pension
 
 
$-9,527
 
 
102.9
 
 
No
 
 
IoniaLyons
All employees
Pension
 
 
$11,200
 
 
94.2
 
 
No
 
 
IoniaMuir
All employees
Pension
 
 
$87,356
 
 
74.9
 
 
No
 
 
IoniaPewamo
All employees
Pension
 
 
$96,331
 
 
72
 
 
No
 
 
IoniaPortland
All employees
Pension
 
 
$5,437,922
 
 
60.3
 
 
No
 
 
IoniaPortland
All employees
Health-care
 
 
$1,245,219
 
 
0
 
 
No
 
 
IoscoIosco
All employees
Pension
 
 
$7,585,950
 
 
72.2
 
 
No
 
 
IoscoOscoda Charter Township
All employees
Pension
 
 
$1,461,717
 
 
65.2
 
 
No
 
 
IronAlpha
All employees
Pension
 
 
$-18,440
 
 
138.8
 
 
No
 
 
IronBates Township
All employees
Pension
 
 
$169,063
 
 
43.5
 
 
No
 
 
IronCaspian
All employees
Pension
 
 
$690,212
 
 
46.8
 
 
No
 
 
IronCrystal Falls
All employees
Pension
 
 
$4,018,355
 
 
56.4
 
 
Yes
 
 
$2,918
IronCrystal Falls
All employees
Health-care
 
 
$3,092,120
 
 
2.8
 
 
Yes
 
 
$2,246
IronGaastra
All employees
Pension
 
 
$120,642
 
 
62.2
 
 
No
 
 
IronIron
All employees
Pension
 
 
$2,518,167
 
 
70.4
 
 
No
 
 
IronIron River
All employees
Pension
 
 
$4,277,287
 
 
56.3
 
 
No
 
 
IronStambaugh Township
All employees
Pension
 
 
$66,261
 
 
57.8
 
 
No
 
 
IsabellaIsabella
All employees
Pension
 
 
$14,617,325
 
 
68.4
 
 
No
 
 
IsabellaMt Pleasant
All employees
Pension
 
 
$9,752,036
 
 
69.1
 
 
No
 
 
IsabellaMt Pleasant
All employees
Pension
 
 
$9,752,036
 
 
69.1
 
 
No
 
 
IsabellaMt Pleasant
All employees
Health-care
 
 
$4,037,457
 
 
0
 
 
No
 
 
IsabellaMt Pleasant
All employees
Health-care
 
 
$4,037,457
 
 
0
 
 
No
 
 
IsabellaMt Pleasant
Police
Health-care
 
 
$615,282
 
 
70.9
 
 
No
 
 
IsabellaMt Pleasant
Police
Health-care
 
 
$615,282
 
 
70.9
 
 
No
 
 
IsabellaMt Pleasant
Police and fire
Pension
 
 
$2,573,237
 
 
91
 
 
No
 
 
IsabellaMt Pleasant
Police and fire
Pension
 
 
$2,573,237
 
 
91
 
 
No
 
 
JacksonBlackman Charter Township
All employees
Pension
 
 
$4,653,431
 
 
62.4
 
 
No
 
 
JacksonBlackman Charter Township
All employees
Health-care
 
 
$14,711,775
 
 
0
 
 
Yes
 
 
$631
JacksonBrooklyn
All employees
Pension
 
 
$400,566
 
 
65.3
 
 
No
 
 
JacksonBrooklyn
All employees
Health-care
 
 
$57,221
 
 
0
 
 
No
 
 
JacksonJackson
All employees
Pension
 
 
$9,720,635
 
 
80.1
 
 
No
 
 
JacksonJackson
All employees
Health-care
 
 
$54,904,822
 
 
1.4
 
 
No
 
 
JacksonJackson
Police and fire
Pension
 
 
$4,276,377
 
 
43.4
 
 
Yes
 
 
$131
JacksonJackson
Police and fire
Pension
 
 
$34,907,460
 
 
53.1
 
 
Yes
 
 
$1,067
JacksonJackson County
All employees
Pension
 
 
$59,477,718
 
 
71.3
 
 
No
 
 
JacksonJackson County
All employees
Health-care
 
 
$117,277,316
 
 
0
 
 
No
 
 
JacksonLeoni Township
All employees
Pension
 
 
$2,048,887
 
 
66.5
 
 
No
 
 
JacksonLeoni Township
All employees
Health-care
 
 
$422,203
 
 
0
 
 
No
 
 
JacksonSummit Township
All employees
Pension
 
 
$6,105,862
 
 
57.6
 
 
Yes
 
 
$272
KalamazooCooper Charter Township
All employees
Health-care
 
 
$154,486
 
 
60.1
 
 
No
 
 
KalamazooKalamazoo
All employees
Pension
 
 
$-209,922,183
 
 
145.5
 
 
No
 
 
KalamazooKalamazoo
All employees
Health-care
 
 
$70,751,497
 
 
57.4
 
 
No
 
 
KalamazooKalamazoo Charter Township
All employees
Pension
 
 
$3,201,049
 
 
75.7
 
 
No
 
 
KalamazooKalamazoo Charter Township
All employees
Health-care
 
 
$4,612,975
 
 
0
 
 
No
 
 
KalamazooKalamazoo County
All employees
Pension
 
 
$-38,242,716
 
 
129.4
 
 
No
 
 
KalamazooKalamazoo County
All employees
Health-care
 
 
$42,632,049
 
 
22.5
 
 
No
 
 
KalamazooOshtemo Charter Township
All employees
Health-care
 
 
$0
 
 
100
 
 
No
 
 
KalamazooParchment
All employees
Pension
 
 
$1,429,482
 
 
58.5
 
 
No
 
 
KalamazooParchment
All employees
Health-care
 
 
$531,714
 
 
0
 
 
No
 
 
KalamazooPortage
All employees
Pension
 
 
$106,974
 
 
95.5
 
 
No
 
 
KalamazooPortage
All employees
Health-care
 
 
$-1,767,651
 
 
129.4
 
 
No
 
 
KalamazooVicksburg
All employees
Pension
 
 
$997,474
 
 
65
 
 
No
 
 
KalkaskaClearwater Township
All employees
Pension
 
 
$30,613
 
 
75.8
 
 
No
 
 
KalkaskaKalkaska
All employees
Pension
 
 
$2,804,021
 
 
48.4
 
 
No
 
 
KalkaskaKalkaska
All employees
Health-care
 
 
$2,044,340
 
 
0
 
 
No
 
 
KalkaskaKalkaska County
All employees
Pension
 
 
$5,602,574
 
 
73.6
 
 
No
 
 
KalkaskaKalkaska County
All employees
Health-care
 
 
$979,690
 
 
20.6
 
 
No
 
 
KentByron Township
All employees
Health-care
 
 
$470,350
 
 
0
 
 
No
 
 
KentCascade Charter Township
All employees
Pension
 
 
$2,088,483
 
 
80.2
 
 
No
 
 
KentCedar Springs
All employees
Pension
 
 
$713,682
 
 
78.5
 
 
No
 
 
KentEast Grand Rapids
All employees
Pension
 
 
$9,619,184
 
 
47.6
 
 
No
 
 
KentEast Grand Rapids
All employees
Health-care
 
 
$1,968,699
 
 
39.7
 
 
No
 
 
KentGrand Rapids
All employees
Pension
 
 
$120,134,505
 
 
76.5
 
 
No
 
 
KentGrand Rapids
All employees
Health-care
 
 
$49,285,772
 
 
16
 
 
No
 
 
KentGrand Rapids
Fire
Health-care
 
 
$24,198,678
 
 
37.3
 
 
No
 
 
KentGrand Rapids
Library
Health-care
 
 
$218,870
 
 
0
 
 
No
 
 
KentGrand Rapids
Police
Health-care
 
 
$37,463,120
 
 
39.1
 
 
No
 
 
KentGrand Rapids
Police and fire
Pension
 
 
$98,752,084
 
 
79.5
 
 
No
 
 
KentGrandville
All employees
Health-care
 
 
$2,829,966
 
 
29.6
 
 
No
 
 
KentKent County
All employees
Pension
 
 
$-36,933,648
 
 
104.3
 
 
No
 
 
KentKent County
All employees
Health-care
 
 
$33,397,244
 
 
43.1
 
 
No
 
 
KentKentwood
All employees
Pension
 
 
$332,197
 
 
99.1
 
 
No
 
 
KentKentwood
All employees
Health-care
 
 
$-859,499
 
 
176.6
 
 
No
 
 
KentLowell
All employees
Pension
 
 
$5,478,203
 
 
61.5
 
 
No
 
 
KentLowell
All employees
Health-care
 
 
$467,011
 
 
0
 
 
No
 
 
KentPlainfield Charter Township
All employees
Health-care
 
 
$1,667,638
 
 
0
 
 
Yes
 
 
$49
KentRockford
All employees
Pension
 
 
$3,269,113
 
 
62.8
 
 
No
 
 
KentSparta
All employees
Pension
 
 
$1,528,308
 
 
71
 
 
No
 
 
KentSparta
All employees
Health-care
 
 
$253,375
 
 
0
 
 
No
 
 
KentWalker
All employees
Pension
 
 
$9,764,262
 
 
57
 
 
No
 
 
KentWalker
All employees
Health-care
 
 
$6,289,560
 
 
15.1
 
 
No
 
 
KentWyoming
All employees
Pension
 
 
$22,087,560
 
 
88.3
 
 
No
 
 
KentWyoming
All employees
Health-care
 
 
$63,092,383
 
 
36.7
 
 
Yes
 
 
$831
KeweenawKeweenaw County
All employees
Pension
 
 
$731,818
 
 
78.7
 
 
No
 
 
LakeLake County
All employees
Pension
 
 
$5,164,259
 
 
71.1
 
 
No
 
 
LakeLake County
All employees
Health-care
 
 
$5,662,729
 
 
0
 
 
No
 
 
LapeerAlmont
All employees
Pension
 
 
$664,507
 
 
75.8
 
 
No
 
 
LapeerAlmont
All employees
Health-care
 
 
$1,459,747
 
 
0
 
 
No
 
 
LapeerDryden
All employees
Pension
 
 
$97,659
 
 
76
 
 
No
 
 
LapeerImlay City
All employees
Pension
 
 
$3,048,013
 
 
63.2
 
 
No
 
 
LapeerImlay City
All employees
Health-care
 
 
$150,926
 
 
68.7
 
 
No
 
 
LapeerLapeer
All employees
Pension
 
 
$9,084,591
 
 
66.1
 
 
No
 
 
LapeerLapeer
All employees
Pension
 
 
$16,238,839
 
 
86.4
 
 
No
 
 
LapeerLapeer
All employees
Health-care
 
 
$24,679,290
 
 
5.3
 
 
Yes
 
 
$2,833
LapeerMetamora Township
All employees
Pension
 
 
$188,549
 
 
84.1
 
 
No
 
 
LapeerMetamora Township
All employees
Health-care
 
 
$158,708
 
 
72.8
 
 
No
 
 
LeelanauLeelanau County
All employees
Pension
 
 
$3,700,256
 
 
87
 
 
No
 
 
LenaweeAdrian
All employees
Pension
 
 
$21,847,395
 
 
64.2
 
 
No
 
 
LenaweeBlissfield
All employees
Pension
 
 
$654,338
 
 
84.1
 
 
No
 
 
LenaweeClinton
All employees
Pension
 
 
$380,487
 
 
93.1
 
 
No
 
 
LenaweeDeerfield
All employees
Pension
 
 
$513,518
 
 
66.2
 
 
No
 
 
LenaweeLenawee County
All employees
Pension
 
 
$14,319,376
 
 
83.4
 
 
No
 
 
LenaweeLenawee County
All employees
Health-care
 
 
$929,263
 
 
0
 
 
No
 
 
LenaweeLenawee County
Medical care facility - salaried
Pension
 
 
$1,165,885
 
 
84.9
 
 
No
 
 
LenaweeLenawee County
Medical care facility - union
Pension
 
 
$-151,126
 
 
106.8
 
 
No
 
 
LenaweeMadison Charter Township
All employees
Pension
 
 
$413,594
 
 
73.2
 
 
No
 
 
LenaweeTecumseh
All employees
Pension
 
 
$4,161,212
 
 
83.9
 
 
No
 
 
LenaweeTecumseh
All employees
Health-care
 
 
$178,629
 
 
87.7
 
 
No
 
 
LivingstonBrighton
All employees
Pension
 
 
$8,839,321
 
 
60.1
 
 
No
 
 
LivingstonBrighton
All employees
Health-care
 
 
$12,193,676
 
 
9.7
 
 
No
 
 
LivingstonBrighton Charter Township
All employees
Pension
 
 
$212,928
 
 
89
 
 
No
 
 
LivingstonFowlerville
All employees
Pension
 
 
$781,498
 
 
79.2
 
 
No
 
 
LivingstonGenoa Charter Township
All employees
Pension
 
 
$84,319
 
 
77.9
 
 
No
 
 
LivingstonGreen Oak Township
All employees
Pension
 
 
$3,234,513
 
 
59.8
 
 
No
 
 
LivingstonGreen Oak Township
All employees
Health-care
 
 
$1,280,301
 
 
11.3
 
 
No
 
 
LivingstonHamburg Township
All employees
Pension
 
 
$1,606,299
 
 
66.5
 
 
No
 
 
LivingstonHowell
All employees
Pension
 
 
$10,712,937
 
 
56.1
 
 
Yes
 
 
$1,125
LivingstonHowell
All employees
Health-care
 
 
$9,571,436
 
 
0
 
 
No
 
 
LivingstonLivingston County
All employees
Pension
 
 
$44,241,086
 
 
68.1
 
 
No
 
 
LivingstonOceola Township
All employees
Pension
 
 
$148,527
 
 
88.4
 
 
No
 
 
LivingstonPinckney
All employees
Pension
 
 
$467,666
 
 
83.7
 
 
No
 
 
LivingstonPinckney
All employees
Health-care
 
 
$72,548
 
 
56.8
 
 
No
 
 
LuceLuce County
All employees
Pension
 
 
$3,148,671
 
 
55.4
 
 
No
 
 
MackinacMackinac
All employees
Pension
 
 
$5,076,807
 
 
72
 
 
No
 
 
MackinacMackinac
All employees
Health-care
 
 
$1,740,310
 
 
23.7
 
 
No
 
 
MackinacSt Ignace
All employees
Pension
 
 
$4,537,242
 
 
62.4
 
 
No
 
 
MackinacSt Ignace
All employees
Health-care
 
 
$860,764
 
 
0
 
 
No
 
 
MacombBruce Township
All employees
Health-care
 
 
$4,714,632
 
 
0
 
 
Yes
 
 
$510
MacombCenter Line
All employees
Pension
 
 
$4,336,582
 
 
47.2
 
 
Yes
 
 
$524
MacombCenter Line
All employees
Health-care
 
 
$19,940,125
 
 
14.3
 
 
Yes
 
 
$2,410
MacombCenter Line
Police and fire
Pension
 
 
$6,582,015
 
 
64.5
 
 
No
 
 
MacombChesterfield Charter Township
All employees
Pension
 
 
$10,325,194
 
 
72.3
 
 
No
 
 
MacombChesterfield Charter Township
All employees
Health-care
 
 
$9,698,111
 
 
60.2
 
 
No
 
 
MacombClinton Charter Township
All employees
Pension
 
 
$30,288,833
 
 
58.4
 
 
No
 
 
MacombClinton Charter Township
All employees
Health-care
 
 
$63,141,128
 
 
38.3
 
 
No
 
 
MacombClinton Charter Township
Police and fire
Pension
 
 
$44,799,494
 
 
72.3
 
 
No
 
 
MacombEastpointe
All employees
Pension
 
 
$43,576,016
 
 
48
 
 
Yes
 
 
$1,340
MacombEastpointe
All employees
Health-care
 
 
$28,504,657
 
 
20.5
 
 
No
 
 
MacombFraser
All employees
Pension
 
 
$29,008,386
 
 
49.8
 
 
Yes
 
 
$1,986
MacombFraser
All employees
Health-care
 
 
$39,098,867
 
 
0
 
 
Yes
 
 
$2,677
MacombHarrison Charter Township
All employees
Pension
 
 
$7,352,898
 
 
66.6
 
 
No
 
 
MacombHarrison Charter Township
All employees
Health-care
 
 
$14,428,157
 
 
12.9
 
 
Yes
 
 
$577
MacombHarrison Charter Township
Fire
Pension
 
 
$13,647,570
 
 
48.5
 
 
Yes
 
 
$545
MacombHarrison Charter Township
Fire
Health-care
 
 
$13,766,894
 
 
12.9
 
 
Yes
 
 
$550
MacombMacomb County
All employees
Pension
 
 
$7,000,957
 
 
99.3
 
 
No
 
 
MacombMacomb County
All employees
Health-care
 
 
$294,678,172
 
 
46.4
 
 
No
 
 
MacombMacomb County
Road department
Health-care
 
 
$28,713,283
 
 
60.7
 
 
No
 
 
MacombMacomb Township
All employees
Pension
 
 
$542,672
 
 
83.8
 
 
No
 
 
MacombMacomb Township
All employees
Health-care
 
 
$-2,823,892
 
 
113.8
 
 
No
 
 
MacombMount Clemens
All employees
Pension
 
 
$-2,065,975
 
 
103.4
 
 
No
 
 
MacombMount Clemens
All employees
Health-care
 
 
$52,986,424
 
 
0
 
 
Yes
 
 
$3,248
MacombNew Baltimore
All employees
Pension
 
 
$3,107,466
 
 
80.8
 
 
No
 
 
MacombNew Baltimore
All employees
Health-care
 
 
$10,827,699
 
 
20.9
 
 
Yes
 
 
$875
MacombRomeo
All employees
Pension
 
 
$3,149,831
 
 
60.8
 
 
No
 
 
MacombRomeo
All employees
Health-care
 
 
$7,184,188
 
 
0
 
 
Yes
 
 
$1,985
MacombRoseville
All employees
Pension
 
 
$56,917,501
 
 
70.7
 
 
No
 
 
MacombRoseville
All employees
Health-care
 
 
$68,965,885
 
 
9.1
 
 
No
 
 
MacombShelby Charter Township
All employees
Pension
 
 
$-3,774,248
 
 
103.5
 
 
No
 
 
MacombShelby Charter Township
All employees
Health-care
 
 
$50,271,938
 
 
36.5
 
 
No
 
 
MacombSt Clair Shores
All employees
Pension
 
 
$26,832,029
 
 
59.3
 
 
Yes
 
 
$450
MacombSt Clair Shores
All employees
Health-care
 
 
$55,599,653
 
 
10.2
 
 
Yes
 
 
$932
MacombSt Clair Shores
Police and fire
Pension
 
 
$60,867,783
 
 
62.8
 
 
No
 
 
MacombSt Clair Shores
Police and fire
Health-care
 
 
$90,879,748
 
 
12.1
 
 
Yes
 
 
$1,524
MacombSterling Heights
All employees
Pension
 
 
$31,735,319
 
 
77.6
 
 
No
 
 
MacombSterling Heights
All employees
Health-care
 
 
$97,855,329
 
 
50.9
 
 
No
 
 
MacombSterling Heights
Police and fire
Pension
 
 
$107,602,809
 
 
65.2
 
 
No
 
 
MacombUtica
All employees
Pension
 
 
$2,162,855
 
 
60.9
 
 
No
 
 
MacombUtica
All employees
Health-care
 
 
$2,810,171
 
 
28.9
 
 
No
 
 
MacombUtica
Police and fire
Pension
 
 
$3,903,673
 
 
67.8
 
 
No
 
 
MacombWarren
All employees
Pension
 
 
$68,227,676
 
 
63.4
 
 
No
 
 
MacombWarren
All employees
Health-care
 
 
$122,967,688
 
 
21
 
 
Yes
 
 
$911
MacombWarren
Police and fire
Pension
 
 
$176,482,355
 
 
61.4
 
 
No
 
 
MacombWarren
Police and fire
Health-care
 
 
$147,743,583
 
 
13.2
 
 
Yes
 
 
$1,094
MacombWashington Township
All employees
Health-care
 
 
$88,520
 
 
82.8
 
 
No
 
 
ManisteeManistee
All employees
Pension
 
 
$3,959,651
 
 
79.1
 
 
No
 
 
ManisteeManistee
All employees
Health-care
 
 
$330,195
 
 
0
 
 
No
 
 
ManisteeManistee County
All employees
Pension
 
 
$15,533,841
 
 
66.6
 
 
No
 
 
ManisteeManistee County
All employees
Health-care
 
 
$2,994,987
 
 
0
 
 
Yes
 
 
$123
MarquetteChocolay Charter Township
All employees
Pension
 
 
$-74,142
 
 
104.4
 
 
No
 
 
MarquetteForsyth Township
All employees
Pension
 
 
$3,278,821
 
 
52.5
 
 
No
 
 
MarquetteForsyth Township
All employees
Health-care
 
 
$26,349
 
 
0
 
 
No
 
 
MarquetteIshpeming
All employees
Pension
 
 
$7,847,613
 
 
51.9
 
 
Yes
 
 
$1,218
MarquetteIshpeming
Police and fire
Pension
 
 
$2,044,200
 
 
68.4
 
 
No
 
 
MarquetteIshpeming Township
All employees
Pension
 
 
$240,900
 
 
86.2
 
 
No
 
 
MarquetteMarquette
All employees
Pension
 
 
$25,673,298
 
 
56.6
 
 
Yes
 
 
$1,245
MarquetteMarquette
All employees
Health-care
 
 
$8,422,352
 
 
0
 
 
No
 
 
MarquetteMarquette
Police and fire
Pension
 
 
$11,904,822
 
 
73.1
 
 
No
 
 
MarquetteMarquette Charter Township
All employees
Pension
 
 
$863,752
 
 
71.1
 
 
No
 
 
MarquetteMarquette County
All employees
Pension
 
 
$39,162,034
 
 
61.4
 
 
No
 
 
MarquetteMarquette County
All employees
Health-care
 
 
$54,792,835
 
 
0
 
 
No
 
 
MarquetteNegaunee
All employees
Pension
 
 
$5,597,065
 
 
55.2
 
 
No
 
 
MarquetteNegaunee
All employees
Health-care
 
 
$9,608,174
 
 
0
 
 
No
 
 
MarquetteNegaunee
Police
Pension
 
 
$110,524
 
 
96.7
 
 
No
 
 
MasonLudington
All employees
Pension
 
 
$6,193,349
 
 
68.6
 
 
No
 
 
MasonLudington
All employees
Pension
 
 
$6,193,349
 
 
68.6
 
 
No
 
 
MasonLudington
All employees
Health-care
 
 
$843,173
 
 
0
 
 
No
 
 
MasonLudington
Police
Pension
 
 
$2,063,322
 
 
73.1
 
 
No
 
 
MasonLudington
Police
Pension
 
 
$2,063,322
 
 
73.1
 
 
No
 
 
MasonMason County
All employees
Pension
 
 
$14,898,000
 
 
74.6
 
 
No
 
 
MasonMason County
All employees
Health-care
 
 
$55,859
 
 
98.8
 
 
No
 
 
MasonScottville
All employees
Pension
 
 
$118,362
 
 
83.1
 
 
No
 
 
MecostaBig Rapids
All employees
Pension
 
 
$5,884,433
 
 
60.7
 
 
No
 
 
MecostaBig Rapids
Police and fire
Pension
 
 
$1,987,873
 
 
71
 
 
No
 
 
MecostaMecosta
All employees
Pension
 
 
$-643,008
 
 
101.8
 
 
No
 
 
MecostaMorton Township
All employees
Health-care
 
 
$264,110
 
 
0
 
 
No
 
 
MenomineeMenominee
All employees
Pension
 
 
$2,377,260
 
 
74.5
 
 
No
 
 
MenomineeMenominee
Police and fire
Pension
 
 
$6,819,696
 
 
60.4
 
 
No
 
 
MenomineeStephenson
All employees
Pension
 
 
$279,748
 
 
56.4
 
 
No
 
 
MidlandColeman
All employees
Pension
 
 
$1,022,914
 
 
63.3
 
 
No
 
 
MidlandMidland
All employees
Pension
 
 
$64,124,474
 
 
54.7
 
 
Yes
 
 
$1,529
MidlandMidland
All employees
Health-care
 
 
$51,141,162
 
 
44.1
 
 
No
 
 
MidlandMidland
Police and fire
Pension
 
 
$23,443,455
 
 
72.7
 
 
No
 
 
MidlandMidland County
All employees
Pension
 
 
$1,897,411
 
 
96.9
 
 
No
 
 
MidlandMidland County
All employees
Health-care
 
 
$38,552,866
 
 
40.8
 
 
No
 
 
MidlandMidland County
Police and fire
Pension
 
 
$2,802,420
 
 
90.4
 
 
No
 
 
MissaukeeMissaukee County
All employees
Pension
 
 
$1,997,790
 
 
69.6
 
 
No
 
 
MonroeAsh Township
All employees
Pension
 
 
$418,395
 
 
50.1
 
 
No
 
 
MonroeBedford Township
All employees
Health-care
 
 
$924,844
 
 
0
 
 
No
 
 
MonroeCarleton
All employees
Pension
 
 
$397,987
 
 
70
 
 
No
 
 
MonroeDundee
All employees
Pension
 
 
$1,658,773
 
 
58.5
 
 
No
 
 
MonroeErie Township
All employees
Pension
 
 
$-32,099
 
 
134.4
 
 
No
 
 
MonroeFrenchtown Charter Township
All employees
Health-care
 
 
$1,373,965
 
 
81.6
 
 
No
 
 
MonroeMonroe
All employees
Pension
 
 
$91,584,359
 
 
67.4
 
 
No
 
 
MonroeMonroe
All employees
Pension
 
 
$11,804,797
 
 
92
 
 
No
 
 
MonroeMonroe
All employees
Health-care
 
 
$77,490,432
 
 
39.3
 
 
Yes
 
 
$518
MonroeMonroe
All employees
Health-care
 
 
$10,328,132
 
 
84.7
 
 
No
 
 
MonroePetersburg
All employees
Pension
 
 
$-28,521
 
 
105.8
 
 
No
 
 
MonroeRaisinville Township
All employees
Health-care
 
 
$524,896
 
 
0
 
 
No
 
 
MontcalmCarson City
All employees
Pension
 
 
$128,981
 
 
69.4
 
 
No
 
 
MontcalmGreenville
All employees
Pension
 
 
$1,835,994
 
 
70.6
 
 
No
 
 
MontcalmGreenville
All employees
Health-care
 
 
$1,499,683
 
 
0
 
 
No
 
 
MontcalmHoward City
All employees
Pension
 
 
$193,840
 
 
76.7
 
 
No
 
 
MontcalmMontcalm
All employees
Pension
 
 
$18,649,744
 
 
55
 
 
No
 
 
MontcalmMontcalm
All employees
Health-care
 
 
$1,719,774
 
 
0
 
 
No
 
 
MontcalmStanton
All employees
Pension
 
 
$-46,511
 
 
186.1
 
 
No
 
 
MontmorencyMontmorency
All employees
Pension
 
 
$5,422,722
 
 
55.8
 
 
Yes
 
 
$586
MontmorencyMontmorency
All employees
Health-care
 
 
$0
 
 
0
 
 
No
 
 
MuskegonEgelston Township
All employees
Health-care
 
 
$1,149,000
 
 
7.9
 
 
No
 
 
MuskegonFruitport Charter Township
All employees
Health-care
 
 
$1,447,000
 
 
12.6
 
 
No
 
 
MuskegonLaketon Township
All employees
Health-care
 
 
$657,615
 
 
0
 
 
No
 
 
MuskegonMontague
All employees
Pension
 
 
$2,072,136
 
 
65.5
 
 
No
 
 
MuskegonMontague
All employees
Health-care
 
 
$285,000
 
 
71.1
 
 
No
 
 
MuskegonMuskegon
All employees
Pension
 
 
$23,906,954
 
 
77.9
 
 
No
 
 
MuskegonMuskegon
All employees
Pension
 
 
$101,456,714
 
 
62.5
 
 
No
 
 
MuskegonMuskegon
All employees
Health-care
 
 
$38,750,523
 
 
55.8
 
 
No
 
 
MuskegonMuskegon
All employees
Health-care
 
 
$4,108,000
 
 
81.4
 
 
No
 
 
MuskegonMuskegon Charter Township
All employees
Pension
 
 
$7,257,648
 
 
67.2
 
 
No
 
 
MuskegonMuskegon Charter Township
All employees
Health-care
 
 
$9,779,125
 
 
0
 
 
No
 
 
MuskegonNorth Muskegon
All employees
Pension
 
 
$1,660,464
 
 
74.4
 
 
No
 
 
MuskegonNorth Muskegon
All employees
Health-care
 
 
$2,562,000
 
 
20
 
 
Yes
 
 
$675
MuskegonRavenna
All employees
Pension
 
 
$58,046
 
 
90.2
 
 
No
 
 
MuskegonRoosevelt Park
All employees
Pension
 
 
$2,451,869
 
 
56.1
 
 
No
 
 
MuskegonRoosevelt Park
All employees
Health-care
 
 
$1,329,000
 
 
14.3
 
 
No
 
 
MuskegonWhitehall
All employees
Pension
 
 
$1,805,050
 
 
70
 
 
No
 
 
MuskegonWhitehall
All employees
Health-care
 
 
$953,852
 
 
0
 
 
No
 
 
NewaygoFremont
All employees
Pension
 
 
$5,396,039
 
 
56.9
 
 
Yes
 
 
$1,344
NewaygoFremont
All employees
Health-care
 
 
$232,914
 
 
9.2
 
 
No
 
 
NewaygoNewaygo
All employees
Pension
 
 
$5,842,391
 
 
77.5
 
 
No
 
 
NewaygoNewaygo
All employees
Health-care
 
 
$10,133,349
 
 
22.8
 
 
No
 
 
NewaygoWhite Cloud
All employees
Pension
 
 
$427,768
 
 
57
 
 
No
 
 
OaklandAuburn Hills
All employees
Pension
 
 
$18,319,047
 
 
74.1
 
 
No
 
 
OaklandAuburn Hills
All employees
Health-care
 
 
$13,954,479
 
 
56.4
 
 
No
 
 
OaklandBerkley
All employees
Pension
 
 
$9,500,638
 
 
54.6
 
 
No
 
 
OaklandBerkley
All employees
Health-care
 
 
$25,440,490
 
 
8
 
 
Yes
 
 
$1,659
OaklandBerkley
Public safety
Pension
 
 
$4,983,377
 
 
78.8
 
 
No
 
 
OaklandBeverly Hills
All employees
Pension
 
 
$3,765,709
 
 
84.7
 
 
No
 
 
OaklandBeverly Hills
All employees
Health-care
 
 
$8,775,084
 
 
41.2
 
 
No
 
 
OaklandBingham Farms
All employees
Pension
 
 
$68,626
 
 
77.3
 
 
No
 
 
OaklandBirmingham
All employees
Pension
 
 
$15,160,060
 
 
86.8
 
 
No
 
 
OaklandBirmingham
All employees
Health-care
 
 
$26,882,432
 
 
54.7
 
 
No
 
 
OaklandBloomfield Charter Township
All employees
Pension
 
 
$5,433,551
 
 
97.5
 
 
No
 
 
OaklandBloomfield Charter Township
All employees
Health-care
 
 
$151,953,612
 
 
3.5
 
 
Yes
 
 
$3,614
OaklandBloomfield Hills
All employees
Pension
 
 
$6,196,747
 
 
82.6
 
 
No
 
 
OaklandBloomfield Hills
All employees
Health-care
 
 
$9,532,159
 
 
13.7
 
 
No
 
 
OaklandBrandon Charter Township
All employees
Pension
 
 
$1,409,551
 
 
80
 
 
No
 
 
OaklandBrandon Charter Township
All employees
Health-care
 
 
$2,024,768
 
 
30.8
 
 
No
 
 
OaklandClawson
All employees
Pension
 
 
$14,417,115
 
 
40.9
 
 
Yes
 
 
$1,207
OaklandClawson
All employees
Health-care
 
 
$14,093,576
 
 
0
 
 
No
 
 
OaklandClawson
Fire
Pension
 
 
$137,289
 
 
96.3
 
 
No
 
 
OaklandCommerce Charter Township
All employees
Health-care
 
 
$-81,078
 
 
128.7
 
 
No
 
 
OaklandFarmington
All employees
Pension
 
 
$5,546,178
 
 
77.7
 
 
No
 
 
OaklandFarmington
All employees
Health-care
 
 
$1,279,708
 
 
88
 
 
No
 
 
OaklandFarmington Hills
All employees
Pension
 
 
$39,259,027
 
 
79.2
 
 
No
 
 
OaklandFarmington Hills
All employees
Health-care
 
 
$-239,888
 
 
100.3
 
 
No
 
 
OaklandFerndale
All employees
Pension
 
 
$-12,043,677
 
 
252.6
 
 
No
 
 
OaklandFerndale
All employees
Health-care
 
 
$32,210,845
 
 
33.8
 
 
No
 
 
OaklandFerndale
Police and fire
Pension
 
 
$3,144,569
 
 
93.3
 
 
No
 
 
OaklandFranklin
All employees
Pension
 
 
$3,386,139
 
 
54
 
 
No
 
 
OaklandFranklin
All employees
Health-care
 
 
$603,464
 
 
36.6
 
 
No
 
 
OaklandGroveland Township
All employees
Pension
 
 
$-9,529
 
 
100.5
 
 
No
 
 
OaklandGroveland Township
All employees
Health-care
 
 
$-252,010
 
 
197.2
 
 
No
 
 
OaklandHazel Park
All employees
Pension
 
 
$33,151,813
 
 
48.7
 
 
Yes
 
 
$2,011
OaklandHazel Park
All employees
Health-care
 
 
$70,219,751
 
 
0
 
 
Yes
 
 
$4,259
OaklandHighland Charter Township
All employees
Health-care
 
 
$-431,055
 
 
176.4
 
 
No
 
 
OaklandHolly
All employees
Pension
 
 
$7,065,277
 
 
49.3
 
 
Yes
 
 
$1,147
OaklandHolly
All employees
Health-care
 
 
$524,088
 
 
41.9
 
 
No
 
 
OaklandHuntington Woods
All employees
Pension
 
 
$10,385,861
 
 
56.9
 
 
Yes
 
 
$1,644
OaklandHuntington Woods
All employees
Health-care
 
 
$6,884,909
 
 
15
 
 
No
 
 
OaklandIndependence Charter Township
All employees
Pension
 
 
$4,005,400
 
 
67.3
 
 
No
 
 
OaklandIndependence Charter Township
All employees
Health-care
 
 
$3,050,084
 
 
62.8
 
 
No
 
 
OaklandKeego Harbor
All employees
Pension
 
 
$2,247,670
 
 
49
 
 
No
 
 
OaklandKeego Harbor
All employees
Health-care
 
 
$66,112
 
 
0
 
 
No
 
 
OaklandLake Orion
All employees
Pension
 
 
$1,296,919
 
 
66.6
 
 
No
 
 
OaklandLake Orion
All employees
Health-care
 
 
$1,768,166
 
 
3.9
 
 
No
 
 
OaklandLathrup Village
All employees
Pension
 
 
$1,931,112
 
 
76.7
 
 
No
 
 
OaklandLathrup Village
All employees
Health-care
 
 
$4,830,441
 
 
0
 
 
No
 
 
OaklandLyon Charter Township
All employees
Health-care
 
 
$708,604
 
 
0
 
 
No
 
 
OaklandMadison Heights
All employees
Pension
 
 
$116,579
 
 
99.7
 
 
No
 
 
OaklandMadison Heights
All employees
Health-care
 
 
$27,937,599
 
 
26.1
 
 
Yes
 
 
$930
OaklandMadison Heights
Police and fire
Pension
 
 
$35,833,493
 
 
54.2
 
 
Yes
 
 
$1,192
OaklandMadison Heights
Police and fire
Health-care
 
 
$47,477,982
 
 
21.9
 
 
Yes
 
 
$1,580
OaklandMilford
All employees
Pension
 
 
$3,454,638
 
 
75.2
 
 
No
 
 
OaklandMilford
All employees
Health-care
 
 
$-57,000
 
 
104.1
 
 
No
 
 
OaklandMilford Charter Township
All employees
Health-care
 
 
$286,267
 
 
84
 
 
No
 
 
OaklandNovi
All employees
Pension
 
 
$37,680,847
 
 
61.2
 
 
No
 
 
OaklandNovi
All employees
Health-care
 
 
$1,436,123
 
 
94.4
 
 
No
 
 
OaklandOak Park
All employees
Pension
 
 
$21,430,091
 
 
47.4
 
 
Yes
 
 
$723
OaklandOak Park
All employees
Health-care
 
 
$26,825,302
 
 
4
 
 
Yes
 
 
$905
OaklandOak Park
District court
Health-care
 
 
$4,737,968
 
 
0
 
 
Yes
 
 
$160
OaklandOak Park
Public safety
Pension
 
 
$31,181,662
 
 
56.5
 
 
Yes
 
 
$1,052
OaklandOak Park
Public safety
Health-care
 
 
$27,972,604
 
 
6.3
 
 
Yes
 
 
$943
OaklandOakland
All employees
Pension
 
 
$-22,497,565
 
 
103
 
 
No
 
 
OaklandOakland
All employees
Health-care
 
 
$-261,360,097
 
 
126.6
 
 
No
 
 
OaklandOrchard Lake Village
All employees
Pension
 
 
$1,854,602
 
 
68.2
 
 
No
 
 
OaklandOrchard Lake Village
All employees
Health-care
 
 
$2,015,582
 
 
0
 
 
No
 
 
OaklandOxford
All employees
Pension
 
 
$1,311,832
 
 
60.2
 
 
No
 
 
OaklandOxford Charter Township
All employees
Pension
 
 
$2,260,557
 
 
57.1
 
 
No
 
 
OaklandOxford Charter Township
All employees
Health-care
 
 
$572,603
 
 
0.4
 
 
No
 
 
OaklandPleasant Ridge
All employees
Pension
 
 
$2,937,320
 
 
50.5
 
 
No
 
 
OaklandPleasant Ridge
All employees
Health-care
 
 
$5,243,712
 
 
0
 
 
No
 
 
OaklandPontiac
All employees
Pension
 
 
$-201,510,213
 
 
176.1
 
 
No
 
 
OaklandPontiac
All employees
Health-care
 
 
$84,764,641
 
 
0
 
 
Yes
 
 
$1,418
OaklandPontiac
Police and fire
Pension
 
 
$27,740,757
 
 
88.9
 
 
No
 
 
OaklandPontiac
Police and fire
Health-care
 
 
$-1,831,819
 
 
104.9
 
 
No
 
 
OaklandRochester
All employees
Pension
 
 
$7,902,744
 
 
63.7
 
 
No
 
 
OaklandRochester
All employees
Health-care
 
 
$1,520,730
 
 
85.5
 
 
No
 
 
OaklandRochester Hills
All employees
Health-care
 
 
$-51,287
 
 
102.4
 
 
No
 
 
OaklandRose Township
All employees
Health-care
 
 
$-85,510
 
 
331.7
 
 
No
 
 
OaklandRoyal Oak
All employees
Pension
 
 
$61,620,696
 
 
71.5
 
 
No
 
 
OaklandRoyal Oak
All employees
Health-care
 
 
$-8,456,086
 
 
106.8
 
 
No
 
 
OaklandRoyal Oak Charter Township
All employees
Pension
 
 
$-519,120
 
 
122.6
 
 
No
 
 
OaklandRoyal Oak Charter Township
All employees
Health-care
 
 
$89,053
 
 
0
 
 
No
 
 
OaklandSouth Lyon
All employees
Pension
 
 
$5,132,219
 
 
66.1
 
 
No
 
 
OaklandSouth Lyon
All employees
Health-care
 
 
$988,975
 
 
0
 
 
No
 
 
OaklandSouthfield Township
All employees
Health-care
 
 
$90,725
 
 
56.7
 
 
No
 
 
OaklandSylvan Lake
All employees
Pension
 
 
$1,028,084
 
 
64.5
 
 
No
 
 
OaklandSylvan Lake
All employees
Health-care
 
 
$456,738
 
 
46.8
 
 
No
 
 
OaklandTroy
All employees
Pension
 
 
$-27,095,476
 
 
116.8
 
 
No
 
 
OaklandTroy
All employees
Health-care
 
 
$59,601,825
 
 
56.5
 
 
No
 
 
OaklandTroy
Fire
Pension
 
 
$10,466,687
 
 
44.4
 
 
No
 
 
OaklandWalled Lake
All employees
Pension
 
 
$10,003,705
 
 
29.4
 
 
No
 
 
OaklandWalled Lake
All employees
Health-care
 
 
$3,042,932
 
 
0.3
 
 
No
 
 
OaklandWaterford Charter Township
All employees
Pension
 
 
$-2,152,474
 
 
103.4
 
 
No
 
 
OaklandWaterford Charter Township
All employees
Health-care
 
 
$175,406,695
 
 
6.1
 
 
Yes
 
 
$2,406
OaklandWaterford Charter Township
Police and fire
Pension
 
 
$10,742,239
 
 
90.1
 
 
No
 
 
OaklandWest Bloomfield Charter Township
All employees
Pension
 
 
$18,267,474
 
 
88.3
 
 
No
 
 
OaklandWest Bloomfield Charter Township
All employees
Health-care
 
 
$5,927,255
 
 
92.3
 
 
No
 
 
OaklandWhite Lake Charter Township
All employees
Pension
 
 
$8,763,939
 
 
70.6
 
 
No
 
 
OaklandWhite Lake Charter Township
All employees
Health-care
 
 
$11,176,091
 
 
3.5
 
 
No
 
 
OaklandWixom
All employees
Pension
 
 
$14,974,219
 
 
54.2
 
 
No
 
 
OaklandWixom
All employees
Health-care
 
 
$4,870,218
 
 
53.1
 
 
No
 
 
OaklandWolverine Lake
All employees
Pension
 
 
$1,427,535
 
 
55.5
 
 
No
 
 
OaklandWolverine Lake
All employees
Health-care
 
 
$196,415
 
 
2.1
 
 
No
 
 
OceanaHart
All employees
Health-care
 
 
$2,120,726
 
 
7.6
 
 
Yes
 
 
$1,008
OceanaHesperia
All employees
Pension
 
 
$-31,110
 
 
197.8
 
 
No
 
 
OceanaOceana
All employees
Pension
 
 
$7,686,714
 
 
66.6
 
 
No
 
 
OceanaOceana
All employees
Health-care
 
 
$422,827
 
 
51.1
 
 
No
 
 
OceanaPentwater
All employees
Pension
 
 
$559,020
 
 
72.5
 
 
No
 
 
OceanaPentwater
All employees
Health-care
 
 
$374,729
 
 
12.7
 
 
No
 
 
OgemawOgemaw
All employees
Pension
 
 
$8,215,086
 
 
71.4
 
 
No
 
 
OgemawOgemaw
All employees
Health-care
 
 
$652,502
 
 
0
 
 
No
 
 
OgemawRose City
All employees
Pension
 
 
$115,571
 
 
82.4
 
 
No
 
 
OgemawRose Township
All employees
Pension
 
 
$-203,998
 
 
234.8
 
 
No
 
 
OgemawWest Branch
All employees
Pension
 
 
$1,985,063
 
 
64.6
 
 
No
 
 
OgemawWest Branch
All employees
Health-care
 
 
$145,796
 
 
0
 
 
No
 
 
OntonagonOntonagon
All employees
Pension
 
 
$6,197,328
 
 
56.3
 
 
Yes
 
 
$4,775
OntonagonOntonagon County
All employees
Pension
 
 
$3,417,156
 
 
66.4
 
 
No
 
 
OntonagonOntonagon County
All employees
Pension
 
 
$3,417,156
 
 
66.4
 
 
No
 
 
OsceolaEvart
All employees
Pension
 
 
$277,312
 
 
46.1
 
 
No
 
 
OsceolaMarion
All employees
Pension
 
 
$157,531
 
 
75.2
 
 
No
 
 
OsceolaOsceola
All employees
Pension
 
 
$3,012,398
 
 
85.1
 
 
No
 
 
OsceolaOsceola
All employees
Pension
 
 
$3,012,398
 
 
85.1
 
 
No
 
 
OsceolaReed City
All employees
Pension
 
 
$2,639,920
 
 
61.1
 
 
No
 
 
OscodaOscoda
All employees
Pension
 
 
$3,726,022
 
 
64.9
 
 
No
 
 
OscodaOscoda
All employees
Health-care
 
 
$303,470
 
 
0
 
 
No
 
 
OtsegoGaylord
All employees
Pension
 
 
$5,927,547
 
 
57.3
 
 
No
 
 
OtsegoGaylord
All employees
Health-care
 
 
$959,585
 
 
0
 
 
No
 
 
OtsegoOtsego County
All employees
Pension
 
 
$8,374,180
 
 
61.9
 
 
No
 
 
OtsegoOtsego County
All employees
Health-care
 
 
$1,930,701
 
 
0
 
 
No
 
 
OttawaCoopersville
All employees
Pension
 
 
$685,149
 
 
75.7
 
 
No
 
 
OttawaFerrysburg
All employees
Pension
 
 
$634,116
 
 
70
 
 
No
 
 
OttawaGrand Haven
All employees
Pension
 
 
$28,040,620
 
 
72.3
 
 
No
 
 
OttawaGrand Haven
All employees
Health-care
 
 
$4,405,276
 
 
30.7
 
 
No
 
 
OttawaGrand Haven Charter Township
All employees
Health-care
 
 
$231,059
 
 
34.4
 
 
No
 
 
OttawaHolland
All employees
Pension
 
 
$26,906,559
 
 
79.5
 
 
No
 
 
OttawaHolland
All employees
Health-care
 
 
$5,192,937
 
 
0
 
 
No
 
 
OttawaHolland Charter Township
All employees
Health-care
 
 
$139,685
 
 
0
 
 
Yes
 
 
$4
OttawaHudsonville
All employees
Pension
 
 
$748,689
 
 
67
 
 
No
 
 
OttawaOlive Township
All employees
Pension
 
 
$144,796
 
 
65.1
 
 
No
 
 
OttawaOttawa County
All employees
Pension
 
 
$59,546,359
 
 
78.2
 
 
No
 
 
OttawaOttawa County
All employees
Health-care
 
 
$1,992,837
 
 
72.3
 
 
No
 
 
OttawaPark Township
All employees
Health-care
 
 
$0
 
 
0
 
 
No
 
 
OttawaPort Sheldon Township
All employees
Pension
 
 
$-6,736
 
 
100.8
 
 
No
 
 
OttawaSpring Lake
All employees
Pension
 
 
$828,228
 
 
78.4
 
 
No
 
 
OttawaSpring Lake Township
All employees
Health-care
 
 
$923,798
 
 
0
 
 
No
 
 
OttawaZeeland
All employees
Pension
 
 
$1,501,052
 
 
85.2
 
 
No
 
 
OttawaZeeland
All employees
Health-care
 
 
$-81,308
 
 
104
 
 
No
 
 
Presque IsleOnaway
All employees
Pension
 
 
$90,731
 
 
87.7
 
 
No
 
 
Presque IslePresque Isle County
All employees
Pension
 
 
$4,552,684
 
 
65
 
 
No
 
 
Presque IsleRogers City
All employees
Pension
 
 
$5,826,738
 
 
47
 
 
Yes
 
 
$2,164
Presque IsleRogers City
All employees
Health-care
 
 
$648,725
 
 
0
 
 
No
 
 
RoscommonRichfield Township
All employees
Pension
 
 
$1,114,302
 
 
62.1
 
 
No
 
 
RoscommonRoscommon County
All employees
Pension
 
 
$7,117,286
 
 
74.5
 
 
No
 
 
RoscommonRoscommon County
All employees
Health-care
 
 
$0
 
 
0
 
 
No
 
 
SaginawBirch Run
All employees
Pension
 
 
$219,955
 
 
86
 
 
No
 
 
SaginawBridgeport Charter Township
All employees
Pension
 
 
$3,406,696
 
 
61.7
 
 
No
 
 
SaginawBridgeport Charter Township
All employees
Health-care
 
 
$1,026,964
 
 
0
 
 
No
 
 
SaginawBuena Vista Charter Township
All employees
Pension
 
 
$4,074,530
 
 
66.1
 
 
No
 
 
SaginawBuena Vista Charter Township
All employees
Health-care
 
 
$2,594,879
 
 
0
 
 
No
 
 
SaginawCarrollton Township
All employees
Pension
 
 
$1,167,683
 
 
71.7
 
 
No
 
 
SaginawChesaning
All employees
Pension
 
 
$2,691,172
 
 
18.4
 
 
No
 
 
SaginawChesaning
All employees
Health-care
 
 
$212,380
 
 
0
 
 
No
 
 
SaginawFrankenmuth
All employees
Pension
 
 
$4,673,874
 
 
68.3
 
 
No
 
 
SaginawFrankenmuth
All employees
Health-care
 
 
$252,700
 
 
0
 
 
No
 
 
SaginawRichland Township
All employees
Pension
 
 
$2,135,694
 
 
55.9
 
 
No
 
 
SaginawRichland Township
All employees
Health-care
 
 
$1,655,751
 
 
0
 
 
No
 
 
SaginawSaginaw
All employees
Pension
 
 
$161,623,852
 
 
51.7
 
 
Yes
 
 
$3,320
SaginawSaginaw
All employees
Health-care
 
 
$272,539,089
 
 
0
 
 
Yes
 
 
$5,599
SaginawSaginaw Charter Township
All employees
Pension
 
 
$7,100,638
 
 
63.3
 
 
No
 
 
SaginawSaginaw Charter Township
All employees
Health-care
 
 
$7,542,820
 
 
25.4
 
 
No
 
 
SaginawSaginaw County
All employees
Pension
 
 
$26,312,329
 
 
81.9
 
 
No
 
 
SaginawSaginaw County
All employees
Health-care
 
 
$81,146,451
 
 
19.7
 
 
No
 
 
SaginawSt Charles
All employees
Pension
 
 
$1,915,828
 
 
55.2
 
 
Yes
 
 
$994
SaginawSt Charles
All employees
Health-care
 
 
$1,299,434
 
 
0
 
 
No
 
 
SaginawSwan Creek Township
All employees
Pension
 
 
$149,457
 
 
80.3
 
 
No
 
 
SaginawSwan Creek Township
All employees
Pension
 
 
$143,296
 
 
81.8
 
 
No
 
 
SaginawTittabawassee Township
All employees
Pension
 
 
$254,676
 
 
92.3
 
 
No
 
 
SaginawTittabawassee Township
All employees
Health-care
 
 
$73,983
 
 
0
 
 
No
 
 
SanilacCroswell
All employees
Pension
 
 
$4,914,624
 
 
52.1
 
 
Yes
 
 
$2,148
SanilacCroswell
All employees
Health-care
 
 
$982,395
 
 
0
 
 
No
 
 
SanilacLexington
All employees
Pension
 
 
$1,032,715
 
 
61.3
 
 
No
 
 
SanilacLexington
All employees
Health-care
 
 
$2,319,909
 
 
0
 
 
Yes
 
 
$2,081
SanilacMarlette
All employees
Pension
 
 
$544,098
 
 
72.5
 
 
No
 
 
SanilacPort Sanilac
All employees
Pension
 
 
$426,008
 
 
58.7
 
 
No
 
 
SanilacSandusky
All employees
Pension
 
 
$1,995,110
 
 
55.5
 
 
No
 
 
SanilacSandusky
All employees
Health-care
 
 
$62,676
 
 
70.7
 
 
No
 
 
SanilacSanilac County
All employees
Pension
 
 
$9,553,062
 
 
86.4
 
 
No
 
 
SanilacSanilac County
All employees
Health-care
 
 
$12,689,946
 
 
0
 
 
No
 
 
SchoolcraftManistique
All employees
Pension
 
 
$7,926,135
 
 
45.4
 
 
Yes
 
 
$2,706
SchoolcraftManistique
All employees
Health-care
 
 
$1,170,286
 
 
0.2
 
 
No
 
 
SchoolcraftSchoolcraft County
All employees
Pension
 
 
$6,187,357
 
 
58.4
 
 
No
 
 
ShiawasseeBancroft
All employees
Pension
 
 
$64,407
 
 
30.2
 
 
No
 
 
ShiawasseeCorunna
All employees
Pension
 
 
$2,311,162
 
 
60.3
 
 
No
 
 
ShiawasseeCorunna
All employees
Health-care
 
 
$218,765
 
 
13.1
 
 
No
 
 
ShiawasseeDurand
All employees
Pension
 
 
$2,208,383
 
 
63.9
 
 
No
 
 
ShiawasseeDurand
All employees
Health-care
 
 
$3,755,162
 
 
0
 
 
No
 
 
ShiawasseeLaingsburg
All employees
Pension
 
 
$59,893
 
 
89.2
 
 
No
 
 
ShiawasseeOwosso
All employees
Pension
 
 
$1,716,545
 
 
64.5
 
 
No
 
 
ShiawasseeOwosso
All employees
Pension
 
 
$5,524,793
 
 
85.2
 
 
No
 
 
ShiawasseePerry
All employees
Health-care
 
 
$777,238
 
 
0
 
 
No
 
 
St JosephSt Joseph County
All employees
Pension
 
 
$2,582,949
 
 
94.3
 
 
No
 
 
St JosephSturgis
All employees
Pension
 
 
$-441,000
 
 
101.3
 
 
No
 
 
St JosephSturgis
All employees
Health-care
 
 
$3,903,774
 
 
64.5
 
 
No
 
 
St JosephThree Rivers
All employees
Pension
 
 
$5,806,217
 
 
67.7
 
 
No
 
 
St JosephWhite Pigeon
All employees
Pension
 
 
$27,296
 
 
89.5
 
 
No
 
 
St. ClairAlgonac
All employees
Pension
 
 
$1,504,519
 
 
75.3
 
 
No
 
 
St. ClairAlgonac
All employees
Health-care
 
 
$-188,477
 
 
162.8
 
 
No
 
 
St. ClairCapac
All employees
Pension
 
 
$1,960,639
 
 
24.2
 
 
No
 
 
St. ClairCapac
All employees
Health-care
 
 
$1,076,049
 
 
0
 
 
No
 
 
St. ClairClay Township
All employees
Pension
 
 
$3,670,764
 
 
61.5
 
 
No
 
 
St. ClairClay Township
All employees
Health-care
 
 
$6,015,930
 
 
27.4
 
 
No
 
 
St. ClairEast China Charter Township
All employees
Pension
 
 
$3,280,854
 
 
62.5
 
 
No
 
 
St. ClairEast China Charter Township
All employees
Health-care
 
 
$436,561
 
 
51.6
 
 
No
 
 
St. ClairFort Gratiot Charter Township
All employees
Health-care
 
 
$846,246
 
 
0
 
 
No
 
 
St. ClairMarine City
All employees
Pension
 
 
$1,906,343
 
 
72.6
 
 
No
 
 
St. ClairMarine City
All employees
Health-care
 
 
$14,236,212
 
 
1.2
 
 
Yes
 
 
$3,471
St. ClairMarysville
All employees
Pension
 
 
$10,785,709
 
 
59
 
 
Yes
 
 
$1,111
St. ClairMarysville
All employees
Health-care
 
 
$9,846,016
 
 
58.9
 
 
No
 
 
St. ClairMarysville
Police and fire
Pension
 
 
$12,166,741
 
 
51.2
 
 
Yes
 
 
$1,254
St. ClairPort Huron
All employees
Pension
 
 
$70,847,616
 
 
53.2
 
 
Yes
 
 
$2,439
St. ClairPort Huron
All employees
Health-care
 
 
$37,110,000
 
 
28
 
 
No
 
 
St. ClairPort Huron Charter Township
All employees
Pension
 
 
$1,155,241
 
 
69.6
 
 
No
 
 
St. ClairPort Huron Charter Township
All employees
Health-care
 
 
$190,908
 
 
0
 
 
No
 
 
St. ClairSt Clair
All employees
Pension
 
 
$9,917,192
 
 
54.8
 
 
Yes
 
 
$1,859
St. ClairSt Clair
All employees
Pension
 
 
$9,917,192
 
 
57.5
 
 
Yes
 
 
$1,859
St. ClairSt Clair
All employees
Health-care
 
 
$3,642,565
 
 
0
 
 
No
 
 
St. ClairSt Clair
All employees
Health-care
 
 
$3,642,565
 
 
0
 
 
No
 
 
St. ClairSt Clair County
All employees
Pension
 
 
$18,679,139
 
 
92.8
 
 
No
 
 
St. ClairSt Clair County
Other Postemployment
Pension
 
 
$19,440,633
 
 
88.4
 
 
No
 
 
St. ClairSt Clair County
Other Postemployment
Health-care
 
 
$76,526,918
 
 
24.1
 
 
No
 
 
TuscolaCaro
All employees
Pension
 
 
$-68,328
 
 
104.5
 
 
No
 
 
TuscolaIndianfields Township
All employees
Pension
 
 
$-38,827
 
 
114.2
 
 
No
 
 
TuscolaMillington
All employees
Pension
 
 
$17,458
 
 
98.8
 
 
No
 
 
TuscolaTuscola County
All employees
Pension
 
 
$287,848
 
 
99.2
 
 
No
 
 
TuscolaVassar
All employees
Pension
 
 
$2,862,444
 
 
60.5
 
 
No
 
 
TuscolaVassar
All employees
Health-care
 
 
$568,181
 
 
10.8
 
 
No
 
 
Van BurenAntwerp Township
All employees
Health-care
 
 
$2,310,639
 
 
0
 
 
No
 
 
Van BurenBangor
All employees
Pension
 
 
$-351,574
 
 
121
 
 
No
 
 
Van BurenBangor
All employees
Health-care
 
 
$1,204,281
 
 
0
 
 
No
 
 
Van BurenCovert Township
All employees
Pension
 
 
$474,943
 
 
71.5
 
 
No
 
 
Van BurenLawrence
All employees
Pension
 
 
$3,166
 
 
97.3
 
 
No
 
 
Van BurenPaw Paw
All employees
Pension
 
 
$2,777,112
 
 
70.7
 
 
No
 
 
Van BurenVan Buren County
All employees
Pension
 
 
$12,492,427
 
 
65.2
 
 
No
 
 
Van BurenVan Buren County
All employees
Health-care
 
 
$5,101,712
 
 
0
 
 
Yes
 
 
$68
WashtenawAnn Arbor
All employees
Pension
 
 
$68,112,000
 
 
87.8
 
 
No
 
 
WashtenawAnn Arbor
All employees
Health-care
 
 
$121,000,000
 
 
56.6
 
 
No
 
 
WashtenawBarton Hills
All employees
Pension
 
 
$258,944
 
 
71.7
 
 
No
 
 
WashtenawChelsea
All employees
Pension
 
 
$3,795,583
 
 
70.2
 
 
No
 
 
WashtenawChelsea
All employees
Health-care
 
 
$1,613,953
 
 
49.8
 
 
No
 
 
WashtenawDexter Township
All employees
Pension
 
 
$206,933
 
 
76.2
 
 
No
 
 
WashtenawLima Township
All employees
Pension
 
 
$-47,220
 
 
111.8
 
 
No
 
 
WashtenawManchester
All employees
Health-care
 
 
$79,002
 
 
64.3
 
 
No
 
 
WashtenawMilan
All employees
Pension
 
 
$6,820,182
 
 
46.7
 
 
Yes
 
 
$1,127
WashtenawMilan
All employees
Health-care
 
 
$3,549,323
 
 
0
 
 
No
 
 
WashtenawNorthfield Township
All employees
Pension
 
 
$212,726
 
 
88.9
 
 
No
 
 
WashtenawPittsfield Charter Township
All employees
Pension
 
 
$8,944,948
 
 
75.7
 
 
No
 
 
WashtenawPittsfield Charter Township
All employees
Health-care
 
 
$1,339,000
 
 
85.5
 
 
No
 
 
WashtenawSaline
All employees
Pension
 
 
$10,057,188
 
 
62
 
 
No
 
 
WashtenawSaline
All employees
Health-care
 
 
$7,734,911
 
 
30
 
 
No
 
 
WashtenawScio Township
All employees
Pension
 
 
$794,173
 
 
72.4
 
 
No
 
 
WashtenawScio Township
All employees
Health-care
 
 
$943,936
 
 
0
 
 
No
 
 
WashtenawSuperior Charter Township
All employees
Pension
 
 
$2,132,686
 
 
71.8
 
 
No
 
 
WashtenawWashtenaw County
All employees
Pension
 
 
$24,656,146
 
 
78.5
 
 
No
 
 
WashtenawWashtenaw County
All employees
Pension
 
 
$81,819,159
 
 
77.4
 
 
No
 
 
WashtenawWashtenaw County
All employees
Health-care
 
 
$117,954,692
 
 
50
 
 
No
 
 
WashtenawYpsilanti
All employees
Pension
 
 
$-3,705,179
 
 
126.1
 
 
No
 
 
WashtenawYpsilanti
All employees
Health-care
 
 
$15,625,102
 
 
29.1
 
 
No
 
 
WashtenawYpsilanti
Police and fire
Pension
 
 
$19,384,949
 
 
57.9
 
 
No
 
 
WashtenawYpsilanti Charter Township
All employees
Pension
 
 
$6,661,534
 
 
68.9
 
 
No
 
 
WashtenawYpsilanti Charter Township
All employees
Health-care
 
 
$6,162,964
 
 
44.5
 
 
No
 
 
WashtenawYpsilanti Charter Township
Fire
Health-care
 
 
$6,894,128
 
 
41.7
 
 
No
 
 
WashtenawYpsilanti Charter Township
Police and fire
Pension
 
 
$5,435,630
 
 
83.4
 
 
No
 
 
WayneAllen Park
All employees
Pension
 
 
$24,622,581
 
 
77.2
 
 
No
 
 
WayneAllen Park
All employees
Health-care
 
 
$88,364,831
 
 
0.6
 
 
Yes
 
 
$3,254
WayneBelleville
All employees
Pension
 
 
$3,802,868
 
 
54.3
 
 
No
 
 
WayneBelleville
All employees
Health-care
 
 
$3,914,770
 
 
0
 
 
No
 
 
WayneBrownstown Charter Township
All employees
Pension
 
 
$7,787,284
 
 
71.5
 
 
No
 
 
WayneBrownstown Charter Township
All employees
Health-care
 
 
$19,871,719
 
 
12.8
 
 
No
 
 
WayneCanton Charter Township
All employees
Pension
 
 
$45,443,759
 
 
62.6
 
 
No
 
 
WayneCanton Charter Township
All employees
Health-care
 
 
$45,840,483
 
 
23.4
 
 
No
 
 
WayneDearborn
All employees
Pension
 
 
$-444,520
 
 
104.3
 
 
No
 
 
WayneDearborn
All employees
Health-care
 
 
$161,526,984
 
 
28.5
 
 
Yes
 
 
$1,709
WayneDearborn
Chapter 21
Pension
 
 
$-14,773,859
 
 
238.9
 
 
No
 
 
WayneDearborn
Chapter 22
Pension
 
 
$44,149,173
 
 
76.2
 
 
No
 
 
WayneDearborn
Chapter 23
Pension
 
 
$88,834,151
 
 
75.8
 
 
No
 
 
WayneDearborn
Retiree Life Insurance
Health-care
 
 
$-1,232,638
 
 
0
 
 
No
 
 
WayneDearborn Heights
All employees
Pension
 
 
$13,279,295
 
 
74.8
 
 
No
 
 
WayneDearborn Heights
All employees
Health-care
 
 
$168,693,439
 
 
0
 
 
Yes
 
 
$3,025
WayneDearborn Heights
Police and fire
Pension
 
 
$25,105,633
 
 
87.4
 
 
No
 
 
WayneDetroit
All employees
Health-care
 
 
$-709,084
 
 
121.5
 
 
No
 
 
WayneDetroit
General emp. I
Pension
 
 
$12,907,090
 
 
73.7
 
 
No
 
 
WayneDetroit
General emp. II
Pension
 
 
$992,880,646
 
 
66.1
 
 
No
 
 
WayneDetroit
Police and fire II
Pension
 
 
$859,215,397
 
 
77.4
 
 
No
 
 
WayneDetroit
Police and fire II
Pension
 
 
$7,525,407
 
 
84.9
 
 
No
 
 
WayneEcorse
All employees
Pension
 
 
$25,927,451
 
 
37.8
 
 
Yes
 
 
$2,810
WayneEcorse
All employees
Health-care
 
 
$22,623,093
 
 
0
 
 
No
 
 
WayneFlat Rock
All employees
Pension
 
 
$13,425,363
 
 
46.2
 
 
No
 
 
WayneFlat Rock
All employees
Health-care
 
 
$14,388,666
 
 
0
 
 
No
 
 
WayneGarden City
All employees
Pension
 
 
$32,537,472
 
 
62.9
 
 
No
 
 
WayneGarden City
All employees
Health-care
 
 
$132,273,081
 
 
0
 
 
Yes
 
 
$4,963
WayneGarden City
District court
Pension
 
 
$1,042,031
 
 
62.2
 
 
No
 
 
WayneGibraltar
All employees
Pension
 
 
$-92,369
 
 
105.9
 
 
No
 
 
WayneGibraltar
All employees
Health-care
 
 
$8,059,032
 
 
4.8
 
 
Yes
 
 
$1,793
WayneGibraltar
Public safety officers
Pension
 
 
$-179,354
 
 
102.1
 
 
No
 
 
WayneGrosse Ile Township
All employees
Pension
 
 
$13,774,444
 
 
58.1
 
 
Yes
 
 
$1,356
WayneGrosse Ile Township
All employees
Health-care
 
 
$17,186,369
 
 
0
 
 
No
 
 
WayneGrosse Pointe
All employees
Pension
 
 
$-6,001,321
 
 
118.6
 
 
No
 
 
WayneGrosse Pointe
All employees
Health-care
 
 
$11,698,878
 
 
6.2
 
 
No
 
 
WayneGrosse Pointe Farms
All employees
Pension
 
 
$1,626,988
 
 
93.6
 
 
No
 
 
WayneGrosse Pointe Farms
All employees
Health-care
 
 
$11,038,552
 
 
15
 
 
Yes
 
 
$1,205
WayneGrosse Pointe Farms
Public safety
Pension
 
 
$-3,896,950
 
 
110.9
 
 
No
 
 
WayneGrosse Pointe Farms
Public safety
Health-care
 
 
$11,425,506
 
 
31.1
 
 
Yes
 
 
$1,248
WayneGrosse Pointe Park
All employees
Pension
 
 
$21,042,011
 
 
53.3
 
 
No
 
 
WayneGrosse Pointe Park
All employees
Health-care
 
 
$26,620,570
 
 
0.7
 
 
No
 
 
WayneGrosse Pointe Shores City Of The Village
All employees
Pension
 
 
$6,819,563
 
 
75.3
 
 
No
 
 
WayneGrosse Pointe Shores City Of The Village
All employees
Health-care
 
 
$8,113,762
 
 
21.4
 
 
No
 
 
WayneGrosse Pointe Woods
All employees
Pension
 
 
$22,701,361
 
 
62.4
 
 
No
 
 
WayneGrosse Pointe Woods
All employees
Health-care
 
 
$53,746,070
 
 
0.1
 
 
Yes
 
 
$3,454
WayneGrosse Pointe Woods
Supplemental annuity fund
Pension
 
 
$1,579,906
 
 
50.5
 
 
No
 
 
WayneHamtramck
All employees
Pension
 
 
$55,221,927
 
 
42.6
 
 
Yes
 
 
$2,539
WayneHamtramck
All employees
Health-care
 
 
$33,241,386
 
 
0
 
 
No
 
 
WayneHarper Woods
All employees
Pension
 
 
$27,599,971
 
 
44.9
 
 
Yes
 
 
$2,008
WayneHarper Woods
All employees
Health-care
 
 
$45,615,204
 
 
0
 
 
Yes
 
 
$3,319
WayneHighland Park
All employees
Pension
 
 
$5,942,619
 
 
2
 
 
Yes
 
 
$545
WayneHighland Park
All employees
Health-care
 
 
$24,087,834
 
 
0
 
 
No
 
 
WayneHighland Park
Police and fire
Pension
 
 
$4,052,265
 
 
6.8
 
 
Yes
 
 
$372
WayneHighland Park
Public safety
Pension
 
 
$31,194,613
 
 
3.7
 
 
Yes
 
 
$2,862
WayneHuron Charter Township
All employees
Pension
 
 
$7,463,504
 
 
65.8
 
 
No
 
 
WayneHuron Charter Township
All employees
Health-care
 
 
$5,577,792
 
 
52
 
 
No
 
 
WayneInkster
All employees
Pension
 
 
$2,398,512
 
 
81.2
 
 
No
 
 
WayneInkster
All employees
Health-care
 
 
$8,119,400
 
 
0
 
 
No
 
 
WayneInkster
Police and fire
Pension
 
 
$8,144,309
 
 
76.2
 
 
No
 
 
WayneLincoln Park
All employees
Pension
 
 
$33,636,562
 
 
18.1
 
 
Yes
 
 
$918
WayneLincoln Park
All employees
Health-care
 
 
$53,192,760
 
 
0
 
 
Yes
 
 
$1,451
WayneLincoln Park
Police and fire
Pension
 
 
$58,666,135
 
 
26.9
 
 
Yes
 
 
$1,600
WayneLincoln Park
Police and Fire
Health-care
 
 
$57,736,481
 
 
0
 
 
Yes
 
 
$1,575
WayneLivonia
All employees
Pension
 
 
$-11,620,502
 
 
105.3
 
 
No
 
 
WayneLivonia
All employees
Health-care
 
 
$62,504,000
 
 
61.2
 
 
No
 
 
WayneMelvindale
All employees
Pension
 
 
$24,914,191
 
 
39.3
 
 
Yes
 
 
$2,409
WayneMelvindale
All employees
Health-care
 
 
$45,097,236
 
 
0
 
 
Yes
 
 
$4,361
WayneMelvindale
Police and fire I
Pension
 
 
$-228,252
 
 
104
 
 
No
 
 
WayneMelvindale
Police and fire I
Health-care
 
 
$-157,098
 
 
106.3
 
 
No
 
 
WayneNorthville
All employees
Pension
 
 
$8,423,946
 
 
57.7
 
 
No
 
 
WayneNorthville
All employees
Health-care
 
 
$10,617,263
 
 
43.3
 
 
No
 
 
WayneNorthville Charter Township
All employees
Pension
 
 
$14,310,065
 
 
68.2
 
 
No
 
 
WayneNorthville Charter Township
All employees
Health-care
 
 
$896,734
 
 
86.6
 
 
No
 
 
WaynePlymouth
All employees
Pension
 
 
$7,683,513
 
 
52.5
 
 
Yes
 
 
$841
WaynePlymouth
All employees
Health-care
 
 
$12,656,374
 
 
0
 
 
No
 
 
WaynePlymouth Charter Township
All employees
Pension
 
 
$9,497,661
 
 
68.2
 
 
No
 
 
WaynePlymouth Charter Township
All employees
Health-care
 
 
$16,383,116
 
 
0
 
 
Yes
 
 
$605
WayneRedford Charter Township
All employees
Pension
 
 
$22,481,025
 
 
55.8
 
 
Yes
 
 
$478
WayneRedford Charter Township
All employees
Health-care
 
 
$52,114,572
 
 
3.7
 
 
Yes
 
 
$1,107
WayneRedford Charter Township
Police and fire
Pension
 
 
$48,192,462
 
 
56.8
 
 
Yes
 
 
$1,024
WayneRedford Charter Township
Police and fire
Health-care
 
 
$83,925,548
 
 
4.7
 
 
Yes
 
 
$1,783
WayneRiver Rouge
All employees
Pension
 
 
$2,523,849
 
 
87.6
 
 
No
 
 
WayneRiver Rouge
All employees
Health-care
 
 
$62,108,641
 
 
0
 
 
Yes
 
 
$8,301
WayneRiver Rouge
Police and fire
Pension
 
 
$9,765,117
 
 
77.4
 
 
No
 
 
WayneRiverview
All employees
Pension
 
 
$6,126,643
 
 
83.1
 
 
No
 
 
WayneRiverview
All employees
Health-care
 
 
$42,226,967
 
 
0
 
 
Yes
 
 
$3,488
WayneRockwood
All employees
Pension
 
 
$278,192
 
 
89.1
 
 
No
 
 
WayneRockwood
All employees
Health-care
 
 
$6,595,866
 
 
8.9
 
 
Yes
 
 
$2,072
WayneRomulus
All employees
Pension
 
 
$30,907,302
 
 
39.2
 
 
No
 
 
WayneRomulus
All employees
Health-care
 
 
$58,615,605
 
 
5.9
 
 
Yes
 
 
$2,499
WayneSouthgate
All employees
Pension
 
 
$10,445,238
 
 
64.2
 
 
No
 
 
WayneSouthgate
All employees
Health-care
 
 
$30,063,301
 
 
7.7
 
 
Yes
 
 
$1,034
WayneSouthgate
Police and fire
Pension
 
 
$29,262,682
 
 
59.6
 
 
Yes
 
 
$1,006
WayneSouthgate
Police and fire
Health-care
 
 
$50,023,306
 
 
2.7
 
 
Yes
 
 
$1,720
WayneSumpter Township
All employees
Pension
 
 
$2,470,964
 
 
71.1
 
 
No
 
 
WayneTaylor
All employees
Pension
 
 
$44,353,651
 
 
46.6
 
 
Yes
 
 
$724
WayneTaylor
All employees
Health-care
 
 
$333,124,138
 
 
0
 
 
Yes
 
 
$5,436
WayneTaylor
District court
Pension
 
 
$1,047,830
 
 
72.7
 
 
No
 
 
WayneTaylor
Police and fire
Pension
 
 
$103,837,254
 
 
54.1
 
 
Yes
 
 
$1,695
WayneTrenton
All employees
Pension
 
 
$20,760,728
 
 
54.5
 
 
Yes
 
 
$1,137
WayneTrenton
All employees
Health-care
 
 
$80,535,809
 
 
8.9
 
 
Yes
 
 
$4,412
WayneTrenton
Police and fire
Pension
 
 
$17,621,436
 
 
74.8
 
 
No
 
 
WayneVan Buren Charter Township
All employees
Pension
 
 
$4,755,063
 
 
73.3
 
 
No
 
 
WayneVan Buren Charter Township
All employees
Health-care
 
 
$26,814,905
 
 
5.8
 
 
Yes
 
 
$948
WayneWayne
All employees
Pension
 
 
$47,954,243
 
 
57.1
 
 
Yes
 
 
$2,830
WayneWayne
All employees
Health-care
 
 
$85,547,284
 
 
2.6
 
 
Yes
 
 
$5,048
WayneWayne County
All employees
Pension
 
 
$647,909,032
 
 
55.2
 
 
No
 
 
WayneWayne County
All employees
Health-care
 
 
$284,305,000
 
 
5.9
 
 
No
 
 
WayneWestland
All employees
Pension
 
 
$78,605,871
 
 
40.7
 
 
Yes
 
 
$962
WayneWestland
All employees
Health-care
 
 
$279,605,383
 
 
0
 
 
Yes
 
 
$3,420
WayneWestland
Police and fire
Pension
 
 
$67,545,897
 
 
70
 
 
No
 
 
WayneWoodhaven
All employees
Pension
 
 
$5,877,455
 
 
78.9
 
 
No
 
 
WayneWoodhaven
All employees
Health-care
 
 
$26,764,283
 
 
0
 
 
Yes
 
 
$2,144
WayneWyandotte
All employees
Pension
 
 
$29,175,187
 
 
69.1
 
 
No
 
 
WayneWyandotte
All employees
Health-care
 
 
$126,992,243
 
 
1.7
 
 
Yes
 
 
$5,084
WexfordCadillac
All employees
Pension
 
 
$2,882,476
 
 
76.7
 
 
No
 
 
WexfordCadillac
All employees
Health-care
 
 
$287,160
 
 
83.5
 
 
No
 
 
WexfordCadillac
Police and fire
Pension
 
 
$2,727,296
 
 
79.8
 
 
No
 
 
WexfordCadillac
Police and fire
Health-care
 
 
$1,190,590
 
 
60.7
 
 
No
 
 
WexfordManton
All employees
Pension
 
 
$1,252,327
 
 
35.5
 
 
No
 
 
WexfordWexford County
All employees
Pension
 
 
$9,639,139
 
 
67.3
 
 
No
 
 

Calling it a “painful decision,” Coulter did so by scrapping health care coverage for hundreds of retirees and replacing it for some with a monthly stipend of $150 to $450. He also eliminated reimbursement for others under Medicare Part B, which meant those retirees would have to pay individually into that program.

Retirees sued, but a federal court in 2017 upheld Coulter’s actions.

Three years later, Lincoln Park is by no means out of the woods.

It still had more than $90 million in unfunded pension debt in 2017, according to the state Treasury Department, with $9 million in required annual contributions – nearly one-third of its revenues. Thanks to its elimination of health care benefits, it now calculates its unfunded health care liability at just $4 million – where it had exceeded $100 million.

Under a law approved in 2017, Lincoln Park is among nearly 90 Michigan cities, large and small, from all parts of Michigan, required to file plans to pay down their debt. The list is proof just how pervasive this problem remains across the state.

State standards call for pension plans to be at least 60 percent funded. Lincoln Park’s pension for municipal workers was just 18 percent funded in 2017. Its pension for police and firefighters was 27 percent funded.

MSU economist Eric Scorsone

Michigan State University economist Eric Scorsone said it remains to be seen whether troubled communities make good on promises to the state that they will lower legacy costs. “I think we knew going into this, whether they could actually follow their plans is going to be a question mark.”

The state in January approved Lincoln Park’s plan for improving its financial standing, including a promise to contribute $3.4 million more a year to the municipal workers pension fund until it is 60 percent funded. But it projects it won’t reach that standard until 2035.

The city calculates its retiree health debt will be 40 percent funded – the state standard – by 2028, by promising to contribute $528,000 a year to the fund for 12 years.

Lincoln Park City Manager Matthew Coppler told Bridge Magazine there’s no guarantee the city can keep this payment schedule for a decade or more, especially if there’s a recession.

“I am a little concerned about what the market is doing now,” he said. “A number of our gains are being washed away.”

But he nonetheless said the city fully intends to stand by its promises.

“That is our first commitment,” he said.

Whether Lincoln Park – and other cities like it – stick to their word over time will be critical to how well this law works.

Eric Scorsone, a Michigan State University economist and former deputy state treasurer, concedes there’s no teeth in the law to force cities to comply with their stated plans.

John Kennedy of the West Michigan Policy Forum says identifying legacy costs in local government is important, what the state really needs is “a solution.” 

“I think we knew going into this, whether they could actually follow their plans is going to be a question mark. We knew this was going to be a starting place, not an ending place.

“Has it fixed all the problems? No, I don’t think anyone thought that was going to be the case.”

That might by why critics have been skeptical the law has the teeth needed to force troubled communities to aggressively tackle its liabilities.  

"While identifying the problem with accurate information is very important, our local government workers, Michigan's taxpayers and our future generations need a solution," John Kennedy, chairman of the West Michigan Policy Forum and president and CEO of Kentwood-based Autocam Medical, said in a statement about the new law.

"We cannot simply stop at this point and think everything has been resolved."

Rep. James Lower, R-Cedar Lake, had fought for stricter state oversight that would have allowed state financial teams to impose measures to drive down debt in communities that refuse to tackle it on their own. Employee unions, Democratic lawmakers and municipal lobbying groups opposed the measure and it was stripped from the legislation.

State Rep. James Lower

State Rep. James Lower, R-Cedar Lake, remains frustrated by fellow lawmakers who declined to put teeth into a state law intended to more closely scrutinize financially troubled communities. “If it doesn’t work out, it’s entirely on them,” he said.

Lower ultimately voted against the watered-down version of the very measure he had co-sponsored.

“If it doesn’t work out, it’s entirely on them,” Lower said.

Meanwhile, many of Michigan’s larger cities remain deep underwater.

According to Treasury Department data, Lansing had about $573 million in unfunded pension and retiree health care debt in 2017. That year, the city spent about $44 million ‒ more than a fifth of the city’s $197 million in revenue ‒ on promised pension and health care benefits to its retirees.

Flint had nearly $640 million in unfunded legacy debt, with just 37 percent of its pension debt funded and none of its $293 million in health care funded. Saginaw had more than $430 million in unfunded health care and pension debt, according to Treasury figures.

Wayne County has the highest concentration in the state of cities flagged by Treasury for unfunded debt.

The Wayne County list encompasses 28 cities and public bodies – including more than a dozen Detroit downriver communities such as Allen Park, Ecorse, Southgate, Taylor in addition to Lincoln Park.

“A lot of these communities are going to be dealing with this for many years to come,” Scorsone said.

Like what you’re reading in Bridge? Please consider a donation to support our work!

We are a nonprofit Michigan news site focused on issues that impact all citizens. In an era of click bait and biased news, we focus on taking the time to learn both sides of a story before we post it. Bridge stories are always free, but our work costs money. If our journalism helps you understand and love Michigan more, please consider supporting our work. It takes just a moment to donate here.

Pay with VISA Pay with MasterCard Pay with American Express Donate now

Comment Form

Add new comment

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.
CAPTCHA
This question is for testing whether or not you are a human visitor and to prevent automated spam submissions.

Comments

Michigan Observer
Mon, 02/25/2019 - 10:54pm

I think a good enforcement mechanism would be to require that every prospective purchaser of a home or business be given a statement of the communities legacy cost situation. Communities with a bleak outlook would find that buyers would demand a significant downward adjustment in the asking price as compensation.

Jim
Mon, 03/11/2019 - 11:17pm

Good idea- put it as acrequired line on a home seller disclosure. I like it.