A $18B debt is coming due, and it’s haunting small town Michigan

Downtown Iron Mountain, Michigan

Once a mining community, Iron Mountain is probably more famous now as proud home town to Michigan State University men’s basketball coach Tom Izzo.

But this Upper Peninsula city is also notable these days for something no one brags about: It’s one of dozens of small rural Michigan communities and public bodies that face mountains of unfunded public pension and retirement health care debt.

With $48 million in unfunded legacy debt, this city of 7,400 people owes nearly $1.5 million a year in retirement health care alone. That sucked nearly $1 million from its 2017-18 $6.8 million general fund budget, atop $400,000 the city siphoned from utility, street and motor vehicle and equipment funds to help fund retiree health care.

Iron Mountain spends another $650,00 a year on pensions for retired non-public safety workers, in addition to 3.3 mills a year in property tax homeowners shell out for police and fire pensions.

All that leaves less money for everything that makes a city livable, from police and fire protection to parks and recreation and roads.

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

Iron Mountain, about 75 miles southwest of Marquette, makes do with 41 full-time employees, down from 55 a decade ago. Two-thirds of its roads are in poor condition. City Manager Jordan Stanchina said he’s put off water and sewer projects and delayed replacing worn-out backhoes and loaders.

“On street repair, we’d like to be doing double or triple what we are doing,” Stanchina said. “Right now, we’re just trying to keep our heads above water.”

Iron Mountain City Manager Jordan Stanchina: “Right now, we’re just trying to keep our heads above water.”

Iron Mountain is among nearly 250 municipalities and public bodies across the state flagged late last year for carrying significant unfunded debt levels by the  Treasury Department under a new state law.

A task force appointed by former Republican Gov. Rick Snyder found local governments in the state that provide retiree health care had $10.1 billion in unfunded liabilities, along with another $7.5 billion in unfunded pension debt.

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That prompted legislators to pass a law in 2017 that requires communities and public agencies to report pension and retiree health care debt to the Treasury Department and submit plans for corrective action if the debt is deep enough.

As Bridge Magazine has reported, Michigan’s legacy debt crisis stretches back decades, traceable in many cases to union pension and health care benefits cities couldn’t afford in the long run. Until recently, many cities also failed to set aside money for retiree health care benefits when employees were still working, forcing them to divert more money from the general fund to pay benefits when they retire.

Experts agree communities will largely have to dig their way out on their own. If they haven’t done it already, that means switching from pensions to 401(k)-style retirement benefits for new employees and negotiating retiree health care plans with more limited benefits. For example, the City of Portage, next to Kalamazoo, switched in the 1980s from a defined pension benefit to a less costly defined contribution plan. It also took similar steps to limit its costs for retiree health care.

To be sure, cities like Flint, Saginaw, Lansing and areas downriver of Detroit such as Ecorse and Lincoln Park remain Exhibit A for Michigan’s ongoing municipal debt morass. 

Those larger dollar figures can overshadow the struggles of easily overlooked places like Iron Mountain and Iron River in the U.P. and Rogers City southeast of the Mackinac Bridge. The state’s heightened scrutiny on legacy debt has also laid bare a significant debt gap in public bodies like road commissions as well.

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“It’s a significant problem in some rural areas,” said Eric Scorsone, a Michigan State University associate professor, former deputy treasurer and chairman of the Treasury’s Municipal Stability Board that oversees legacy debt reporting.

“It’s easy to think the debt numbers are small compared to the (larger cities). But if you look at the debt on a per capita basis, they are pretty substantial.”

The average per capita municipal legacy debt in Michigan is about $1,000. In Iron Mountain and nearby Crystal Falls it’s over $5,000, totals approaching the more high-profile per capita debt of places like Lansing, at just over $6,000.

And cutting employees further may not be the answer: Michigan already has the lowest number of per-capita state and local government employees in the nation, according to a study by Governing Magazine.

In 2014, Michigan had 182,000 state and municipal employees, or 184 per 10,000 residents. That’s 20 percent less than the national average of 232 per 10,000.

Pinched from all sides

Property values – while now rising in much of the state – are either stagnant or falling in much of rural Michigan. At the same time, many rural areas continue to be drained of people as 14 of 15 U.P. counties lost population since 2010. That leaves fewer taxpayers to sustain legacy debt.

From 2014 to 2017, taxable property values in Iron Mountain grew by 2.1 percent, while the average rise for Michigan’s 1,500 townships and cities was ten-fold higher at 21 percent. Making matters worse, the town’s population has fallen 13 percent since 1990. So as legacy costs rise, they inevitably eat into services taxpayers expect from their communities.

“When you look at rural communities, if you don’t get new construction there are not ways to grow property tax revenues beyond the rate of inflation,” said Chris Hackbarth, director of state and federal affairs for the Michigan Municipal League.

“This is absolutely a problem.”

Municipal leaders have complained for years of being starved for cash, in part because state law limits how fast property values can grow under the Headlee Amendment, which restricts city revenue collections in better economic times. That left many communities unable to fully recover from the housing crash a decade ago.

On top of that, communities have absorbed state revenue sharing cuts calculated at more than $8 billion since 2002, according to the Michigan Municipal League.

Those pressures prompted the state to give closer scrutiny to communities most pinched by legacy debt.

Under the 2017 law, cities must send Treasury a corrective action plan when less than 60 percent of their pension is funded and their annual obligations exceed 10 percent of revenue; and when retiree health care funding falls under 40 percent and annual obligations exceed 12 percent of revenues.

Lawmakers stripped an earlier provision of the bill to send financial management teams into financially stressed communities with broad powers to drive down retirement debt. Opponents argued that was a rerun of emergency management powers that led to the Flint water crisis.

In Rogers City, poring over spreadsheets

On the shores of Lake Huron in the northeast Lower Peninsula, Rogers City Manager Joe Hefele spent weeks last year poring over spread sheets analyzing his city’s $5.8 million unfunded pension debt.

The outlook was bleak.

Rogers City Michigan lighthouse

Rogers City, which hugs Lake Huron and is home to the Forty Mile Point Lighthouse, has seen its pension obligations increase as its property values have stalled. (Courtesy photo)

The city now owes about $300,000 a year in pension contributions. But Hefele said those obligations are projected to balloon to more than $1 million a year in a few years. That’s half the city’s $2 million general fund – and would consume all the city’s property tax revenue.

It doesn’t help that as these obligations rise, the city’s taxable property values fell by 2.2 percent from 2014 to 2017.

Rogers City City Manager Joe Hefele

Rogers City City Manager Joe Hefele said a bond issue may stave off municipal bankruptcy. 

City officials now pin their hopes on a state law passed in December’s legislative lame duck session that allows communities with a single-A bond rating to issue bonds to pay down pension and health care obligations. Hefele calculates a bond issue could save the city $6 million over 22 years.

He said this city of about 2,700 people has made substantial cuts to staff, as it leaves positions empty as employees retire. Its public works department has shrunk since 1999 from nine full-time jobs to six; its police department from eight to six; its water department from two to one and its office staff from seven to five.

As in any city with retired public employees, Rogers City can’t renegotiate pension benefits already due retirees since those are protected under the state constitution.

Hefele called a bond issue “our only way out. Otherwise we could be looking at bankruptcy.”

Paying down but still going backwards 

About 50 miles northwest of Bay City, the Gladwin County Road Commission maintains more than 1,000 miles of roads with a workforce of about 30 employees. In winter, motorists count on its fleet of two dozen trucks and snowplows to keep roads clear.

Motorists count on the Gladwin County Road Commission’s fleet of two dozen trucks and snowplows to keep roads clear in winter. (Courtesy photo)

“The public expects safe roads and well-maintained roads,” said Road Commission Manager Dave Pettersch.

But Pettersch said that’s getting harder to do each year. It’s faced with more than $14 million in unfunded pension and retiree health care debt.

Gladwin Road Commission Manager Dave Pettersch

Gladwin County Road Commission Manager Dave Pettersch: “Every year we try to pay it down but it’s an ongoing debt that only grows.”

According to Treasury Department data, it had $16 million in pension liability 2017 and $8.3 million in assets – leaving it just 52 percent funded. It has $6.76 million in health care debt – with just over $84,000 in assets, leaving it virtually unfunded.

The road commission owes about $1 million a year in annual contributions to pensions and more than $400,000 a year for retiree health care. That’s about 17 percent of its 2017 budget of about $9 million.

“It has an impact, there’s no doubt.” Pettersch said. “Every year we try to pay it down but it’s an ongoing debt that only grows. You’re putting into the system and you’re still going backwards.”

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That puts a crimp on everything from construction to road maintenance to the  purchase of new equipment.

In 2009, the commission closed its pension plan to new employees and cut off retiree health care benefits for new employees. Still, its pension contribution is expected to continue to rise, by one estimate approaching $1.5 million by 2040.

“Past generations have tied our hands in this generation,” Pettersch said. “People are outliving how long they were expected to live in the 1960s. The amount of money that was needed was not put away.”

Down to two cops

On the shores of Lake Superior at the base of the Keweenaw Peninsula, the Village of Baraga is staring at a sobering amount of pension debt for a community its size.

The Village of Baraga has cut its workforce from 25 to 11 as a way to help deal with its legacy debt obligations.

It had $3.7 million in pension liabilities in 2017 and just $1.5 million in assets, leaving it just 41 percent funded. According to the Treasury Department, its required annual pension contribution of about $157,000 accounted for one-fourth of government revenues in 2017.

Village Manager LeAnn LeClaire said the village of about 2,000 people closed its pension eight years ago to new employees, replacing it with a lower-cost plan, and replaced its retiree health plan with a lower-cost version eight years ago.

She said the village has cut staff from 25 full-time employees to 11. Its police department now has two officers – half what it used to be –  while its public works department has four employees, down from 11.

LeClaire said it’s put off replacing aging culverts, as well as a new marina and hiking trail to the nearby Village of L’Anse. She’d like to put new playground equipment in its children’s park.

“We don’t have the money,” she said.

LeClaire is uncertain how long it might take the village dig out from under this debt.

“There definitely will be more cutbacks,” she said. “We’ve got a lot to think about.”

Back in Iron Mountain, Stanchina, the city manager, submitted corrective plans to the state in November, which were approved.  

The city switched in 2018 from a traditional pension plan for new hires to a combination defined benefit plan and defined contribution plan that should lower the city’s liability over time. But it doesn’t expect to be 60 percent funded – the state standard – until 2033.

As of now, the city has about $34 million in retiree health liability and estimates it won’t become 40 percent funded, the state threshold, until 2049.

It is, Stanchina said, a long slog.

“We’re going to be at this for a while.”

Bridge staff reporter Mike Wilkinson contributed.

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Comments

Joe Peiffer
Mon, 02/25/2019 - 8:56am

Poor management from previous administrations have caused these shortfalls...not Unions....These managers need to go back to "Budgeting 101".....DON'T MAKE PROMISES YOU CAN'T KEEP.........

Jim tomlinson
Mon, 02/25/2019 - 9:41am

Or honor and budget for promises made. The public employess did their jobs. Management typicall are irresponsible or doshonest with budgets over the years. In the end the innicent retired cop or firefighter is left holding the bag

Matt
Mon, 02/25/2019 - 12:32pm

Why didn't the public employee unions step up on this issue? I agree most employees haven't a clue about the funding of their benefits, but the unions did or should have. Make AFSME pony up for it's negligence on this.

Jerry
Tue, 02/26/2019 - 9:11am

You've got to be kidding.
City: We don't have the money to pay your demand.
Union: Pay it or we go on strike.

leonard page
Sat, 05/04/2019 - 11:01am

strike??? public employees do not have the legal right to strike.
unions should have forced public employers to fund benefits as they were earned. might no be a mandatory bargaining subject. most employers would their financial decisions are not something they want to bargain about. " you got your increase (wages or benefits), how we pay for it is none of your business". understand what happened here. duly elected rural town officials decided to offer employees deferred compensation benefits (pension and retiree health insurance) to avoid turnover while also holding down wage costs. now that the payments are due - a payment crisis is somehow "discovered". this could have been avoided if the same elected officials had also set aside funds as the benefits were earned by making proper contributions to trust funds. instead, they chose to kick the can down the road and let the next generation take care of it. it's called pay as you go and now the pay is due. the employees performed their side of the deal--they did the work. strange that some would now argue their benefits should be cut.but that's how the conservative mind tends to handle things: blame the workers

Robert Kleine
Mon, 02/25/2019 - 9:03am

The state issued $3 billion in bonds to payback money borrowed from the Federal Govt. during the recession to pay unemployment benefits so business would not have to pay higher unemployment taxes. The state should also institute a bonding program to reduce unfunded pension liabilities since deep cuts in state revenue sharing have been a major contributor to local govts fiscal problems.

Jerry
Tue, 02/26/2019 - 9:27am

You think the bond for unemployment was free or something?
The money was borrowed because Michigan's unemployment fund was bankrupt under Gov. Granholm. Michigan added the Obligation Assessment to the regular unemployment tax for all Michigan employers. It stays until all $3.2 billion is paid back to the feds over a 7 year period, hopefully ending this year. ( https://www.michigan.gov/documents/uia/146_-_Bonding_Obligation_Assessme... ).

Matt
Mon, 02/25/2019 - 12:20pm

Just to be clear, why shouldn't cities be expected to raise their own taxes to meet the obligations or promises they make rather than expect something from the state? After all this revenue sharing isn't just some money that magically appears like mushrooms on your lawn, it has to be taken from someone.

John Q. Public
Mon, 02/25/2019 - 8:03pm

Because revenue sharing is the quid pro quo agreed to decades ago by the the state for not allowing cities to levy taxes of more than a prescribed amount. The cities lived up to their end, and are in perilous financial straits in large part because the state doesn't live up to its end.

Matt
Tue, 02/26/2019 - 7:50pm

OK, Since most of today's voters or legislatures had nothing to do with any such agreements limiting city taxation, bag them and then let cities raise their taxes as high as they want! Somehow I'm skeptical that's really what cities want out of this.

Michigan Observer
Mon, 02/25/2019 - 10:08pm

Matt is absolutely right. Each individual, institution, or government entity should pay the costs of the benefits they want. As for revenue sharing, if the individual entities comprising a larger entity don;t have sufficient resources, how is it possible that the larger entity does?

John Q. Public
Tue, 02/26/2019 - 10:41am

Matt is not right. That's great theory you propose, but what are cities supposed to do when the state denies them the ability to implement it? State government decided they didn't want hundreds of disparate tax rates among its sub-units, so they limited cities' ability to levy new taxes. To get support for that, they agreed to share the revenue from state taxes with local governments. Then they reneged on their part of the bargain.

See https://crcmich.org/PUBLICAT/2010s/2012/EMU_USRS_History_01-31-12.pdf

Given that history, I can't believe the locals fell for it again with personal property tax loss reimbursement. Just wait until the next recession when the state can't balance its budget. Those "guaranteed" reimbursements promised by the legislature in 2014 will disappear, and it'll be revenue sharing redux for the municipalities.

duane
Thu, 02/28/2019 - 6:28pm

John,
They fell for nothing, it was a way for local officials to shift the politics to where those in Lansing would take the blame for all funding complaints and the locals could stoke the fires like you are doing, by effectively the voters were wrong. Well as a voter, it was obvious what was coming [as it is today] and people are getting what they wanted [small government], some towns have stepped up and made the changes that vote forced, other towns have been unwilling to change and simply whine and whine.
My town acted early, changing services and changing benefits, people are continuing to reelect them. So in our community we got what the public voted for.
You and the politicians have an option, if you are so sure this is as bad as claimed, go back to the voters asking for a return to the old protocol for taxing and give the local officials [a perceived] unlimited access to moneys, like they had when the limits on taxes was passed.

Robert Kleine
Tue, 02/26/2019 - 11:47am

Matt is wrong and John is right. Michigan has more restrictions on local governments ability to raise revenues than almost any other state. The only way our current system can work is with a strong revenue sharing program. Because of constitutional restrictions, property taxes for many cites are growing at less than the rate of inflation. There is a large disparity in taxable property value per capita. For example TV per capita in Flint is about $7,500 and in Bloomfield Hills it is $192,074. There are 90 cities with TV per capita of less than $20,000. Most cities below this level will struggle financially. A city like Flint can only raise sufficient revenues to provide a reasonable level of services with high tax rates, which will encourage people to leave the city creating a death spiral. And if they do not levy relatively high taxes public services will be so poor that people will also leave the city. The only solution is a revenue sharing program and that allows cities like Flint to provide a reasonable level of services without high taxes that make the city uncompetitive. The only other solution would be to go to a county or metropolitan form of government which is used in many states.

duane
Thu, 02/28/2019 - 6:42pm

Your definition of 'reasonable services' is certainly different than mine. Much of the debt that is restricting town financial capacities is self inflicted, because they felt one of their services what 'fuller employment' and higher paid employment.

You only want to talk about giving the cities more money and never mention value for that money or accountability of those spending the money. We are in this state because people simply got tired of having to live within their budgets and get best value for their money, while those who had/have the power taxed them showed no concern for value or accountability.

If you are so sure things are bad, then take it to the voters and ask them to return the power of unlimited taxing [since you offer no constraints on taxes] and change the Constitution.

Robert Kleine
Mon, 03/04/2019 - 9:10am

Are you aware that taxable value in a number of cities fell 30% to 40% during the Great Recession and has not recovered due in part to the constitutional cap on taxable value. What would you do if your income fell 40% and restrictions limited your ability to replace your income? Could you still afford to pay your mortgage? I did not define reasonable services but if you are only able to spend less than 75% of the average city in your population group it is likely that your services are inadequate and you will not be able to retain or attract residents and businesses. I do not agree that in most cases the debt was self inflicted. First, when those benefits were granted cites were receiving much more revenue sharing monies- adjusted for inflation revenue sharing is down about 50%. Second, no one predicted that property values would ever fall 30-40%. From 2008 to 2012, taxable values for all cities fell 18% and has grown at an annual average of less than 1% since then. There was only one other year since 1950 when property values actually fell.

duane
Mon, 03/04/2019 - 5:33pm

If my income fell I would first change what I was spending and second I would look to how and where I could expand the people that wanted my services [raise income]. I would not start by not changing anything [spending or income]. I would not do things that would discourage people from want my services [by raising the cost without raising the value received].
Be honest private industry has been changing benefits for nearly two generations and the politician simply kept increasing benefits to look good at election time, administrators did not change to keep both the unions and politicians smiling. Just because it was convenient to turn a blind eye toward the economy in the 70s and 80s doesn't mean change wasn't obvious.
Are you suggesting that property values never felt before 2008 and revenues had not been falling before then so all the cities and towns were taken by surprise with the revenue problems?

There is nor was any 'magic bullet' for government their money woes just as there hasn't been for anyone or any organization. Which do you want ideas about rising costs or declining revenues? Our society has been changing and organizations were flattening [reducing/eliminating administrative structure, the highest paid starting back in the 60s, in local government it start after 2000], the nature of services needed to change, what is the per capita fires in towns [up or down, gut feel], what about the contracting of services, what about the accountability of services and departments, [Edwards Demming had global visibility on statistics and how it change Japan's business costs and business performance] establish performance metrics so you know what is working and what isn't to focus change. Maybe it would be better rather than talking in generalities picking a town and listing services and costs and being more specific of how these could be applied.
With regard to increasing revenues, it starts by drawing in new business and residents. Let's start with increasing residents, begin by drawing the entities together and creating a coordinating council so they can all align their plans and activities, if you want more residents what types do you want, families with small children, singles, retirees, highly educated/high income, etc. what does the community want, because each type has a different needs/wants? What about business, what types, those that fulfill the needs of exisiting residents or those that will service the desired residents, those using highly educated, those that are low skilled, those that are old line activities or those that are the new service economy? Again this is a higher level view, to make it more practical what does that town look like and what does it want it future to look like?

This may seem like an impractal approach, but look around the state, there are towns that were less impacted or even flourish for the last 10-15, 50 years, why, and there are those [most that have struggled],why? Back to the town you selected for cost reductions, what does it want? Then we can come up with some practical actions [with a little help from readers].

A key reason that towns didn't take timely actions and are succeeding into the future is that they didn't and don't include residents in the conversations. In my town the elected officials don't have structured conversations with resident nor do administrators, both groups want it to be their ANSWERS [they can beat their chest over success] instead of listening for the best answers and picking the right ones that all can claim.

Your choice talk more looking for ways to apply success or accept the ebb and flow of political whims in Lansing and local communities.

Robert Kleine
Tue, 03/05/2019 - 9:15am

Most Michigan cities were doing reasonably well until 2000. What changed? First, the decline of the auto industry. In the late 1990s domestic automakers had about 75% of the U.S. auto market. They now have about 45%. Second, the Great Recession devastated property values and they have not recovered largely because the constitution limits the increase in taxable value to 5% or the rate of inflation whichever is less. Also the constitution (Headlee amendment) requires that if property tax collections increase faster than inflation the millage rate must be reduced. Taxable value in many cities will never get back to the 2008 level adjusted for inflation. As I noted before property values statewide had declined only once since 1950 and that was by 1%. No one could have predicted that taxable value would decline for four straight years and by a total of 18% for cities. Since 2012, TV for cities has increased only 0.7%. Adjusted for inflation, TV is 28% below the 2008 level. Third, revenue, which was most cities second largest revenue source, has been cut about 50% adjusted for inflation.
Most townships and counties are doing better than cities because they have room for new development and the responsibility to provide
fewer services. Because of the larger tax base there are no counties with TV of less than $20,000 per capita.
The only solution for many cities is more revenue sharing or fewer restrictions on local revenue raising ability, or complete reorganization of local governments.

duane
Tue, 03/05/2019 - 12:01pm

Robert,
You list events/situation, but you fail to try learn from it, ask questions [who succeeded and why, who failed and why].
As for the property tax, why not try to shift the nature of the properties being taxed, why not encourage higher valued restart development [Headlee doesn’t prevent expanding the number of taxed properties or changing value of the properties]? In my town, I sat through a City meeting with one of the elected officials belittling those paying the most in property tax while the City continued to reduce staffing; his thinking was restricted by historic stereotypes. Why aren’t we talking about what are the higher value properties and what [at a minimal cost] services can the community provide to draw in those willing to invest in such properties?
Your view seems to be looking backwards for means/methods to raise revenues. Why not be part of a conversation with those with a diversity of perspectives? Why aren’t you asking what the nature of the new economy [the non-manufacturing services of the future] will be and how can that apply to smaller communities [reflecting the article theme]? There are towns with growing property valuations, look at the construction in Ann Arbor as U of M continues to remove land from the tax base. What is happening in Grand Rapids? Another factor is community culture, why aren’t we talking about describing the culture of the successful communities and can that be used in the less successful. For many years we lived in a small town that was successful, one of the strong elements was parent involvement [everything kids could was available and organized by parents and residents] and with education, later we moved to a town of comparable size and the involvement was not encouraged, residents were not expected or even encourage to participate in programs or City activities, and weaker education results. My current town is starting to have new investments but it is in pockets not across the town.
You are still trying to justify failure rather than look for change. Why not ask what we could do differently rather than keep saying we are anchored to the past and have no hope? Detroit seems to have much open land so why isn’t it have the experience of the townships?
I am surprised that you haven’t asked how do towns change the old and tired housing to revitalized with an increased taxable value, why you aren’t asking about how revitalize downtowns, malls, vacant schools, how important roads are and how to fix them. There is no simple answer, I surely don’t claim to have them, but there is a path[s] and we can start down it.
Do you have a question or are you still chained to the past and believing the future has to look like that past

Jerry
Mon, 02/25/2019 - 9:18am

No problem. When we get Medicare for all and guaranteed annual income no one will have to pay anything. Everything will be fine.

Rick
Mon, 02/25/2019 - 1:53pm

But another tax cut for the wealthy and businesses is OK and a solution?

Arjay
Mon, 02/25/2019 - 9:19am

When private companies are faced with this, they take immediate steps to eliminate the unfounded liability. Freeze the pension plan. All new hires get into a defined contribution plan. The problem with a lot of plans for unionized workers and public employees is that the unions somehow got the right to let workers retire with only 30 or 35 years of service, and then the icing on the cake was that this service allowed full pension benefits. If one starts working right out of high school, then 30 or 35 years makes that person only 48 or 53 years old. That age is 13 to 18 years away from today’s retirement age.the pension should be reduced to account for the fact that the retiree is so young. What to do now? Bite the bullet. People don’t realize it but most people do not have a pension, and the smart ones realize this and plan accordingly either by investing in their own retirement heavily, or working a lot longer.

Ren Farley
Mon, 02/25/2019 - 9:29am

This is a very serious problem for many Michigan governments. It results, in part, from
the state's very low rate of economic growth since the 1970s and population stagnation. If jobs and population had been steadily increasing in Iron Mountain and the many other troubled cities, the crisis would not be as severe. Will that state step in or is bankruptcy the most rationale solution since the federal bankruptcy court has
the option of greatly reducing or eliminating pension and health care benefits?

Steve Harry
Mon, 02/25/2019 - 10:33am

25 years is all Lansing public service workers need to retire.

Jim Pearson
Mon, 02/25/2019 - 10:02am

This article suggests local mismanagement and changing demographics as the principal causes of local budgetary woes. The discussion must also include the substantial drop in state revenue sharing to local government which is likely the main cause of this problem: http://www.mml.org/advocacy/great-revenue-sharing-heist.html
The focus of the Michigan Legislature for over a quarter of a century has been to cut taxes, except for the sales tax, and to shift money from local government and schools to balance the state's books. The Republican party has held a trifecta (governor, senate and house) for 14 of the last 26 years and the Democratic party has never had a trifecta in that period.
https://ballotpedia.org/Michigan_State_Legislature
GOP policies have been the problem.

Matt
Mon, 02/25/2019 - 11:55am

Small town populations in most of these cases have been dropping for a 100+ years not 30! Making the predictions necessary to operate a defined benefit plan over the long term is for all intents impossible. No way to make that sustainable no matter what they do, nor should they. Small towns need to find way to revert back to township status or something on that line. Why have a police force at all? Your solution is keeping a 120 year old on life support indefinitely, we maybe able to do it given enough money, but why?

Robyn Tonkin
Sun, 03/03/2019 - 6:42pm

Hi Matt: You must not live in a "small town". The towns in the UP with the word "Iron" in their name are poor choices as poster children for this article. Ironwood, Iron Mountain, Iron River, were all robust and incredibly wealthy places 100 years ago. they were not "losing population" 100 years ago as you erroneously claim. 100 years ago, the Keweenaw Peninsula had a population of 100,000 people. These towns were all dependent on resource extraction to thrive, and why that industry did not thrive past the end of WWII is a complex story that includes evolving technology, labor issues and industry finance. These cities (not "small towns") have been left with not a quaint , short little main street, but surprisingly large urban cores of often imposing buildings, many miles of streets and alleys, (that must be maintained in a harsh winter climate) and many miles of sewers and water mains. These problems are not unique to the UP--cities like Rhinelander in northern Wisconsin have the same problems. These places are more akin, in miniature, to legacy cities in the Detroit area than whistle stop towns. The idea of reverting to township status is absurd--do you understand the township system of government? Why have a police force at all? Have you heard, by any slight chance, of the drug epidemic? The Bridge has written more than one article about how hard hit the UP is by the drug epidemic and drug crime. I live in the UP--we need our police. Your analogy about keeping a 120 year old on life support was truly tasteless.

John S.
Mon, 02/25/2019 - 11:41am

Myopic elected public officials tend to favor policies with immediate, visible benefits but deferred long term costs. They'll be out of office by the time the bills for promised pension benefits and retiree health costs come due. Today's unlucky municipal managers, needing to pay for the sins of the fathers and grandfathers, must struggle to find ways to balance their budgets and that involves the use of both short term and long term tools. The long term tools are employee related cuts and mission cuts. Plainly, the state needs to increase revenue sharing.

RHY48906
Mon, 02/25/2019 - 1:27pm

It is also the price of not charging enough for the service(s) being provided. Politicians love the term "tax cuts" but they rarely follow-through with the less popular cuts in service. Where the state has made cuts is in revenue sharing, but that is not a real cut in services... just a cut in spending obligations. You get the service you pay for and right now, we are not paying enough for the level of service we are getting.

leonard page
Mon, 02/25/2019 - 2:56pm

It is one thing to reduce future benefits for current employees not yet retired. How do you retroactively change promised benefits for already retired employees? As the cheboygan county road commission has learned, the employer has no right to change benefits once you retire. Employers chose not to fund for these promised benefits. Why should such poor planning decisions be rewarded? Why deny promised benefits which were often negotiated in lieu of wage increases?

duane
Mon, 02/25/2019 - 8:50pm

I see your reasoning, make all the new residents pay for the things they didn't benefit from.

What are your thoughts on the retirement benefits that have an inflation adder, so the retirees are receiving more in retirement pay then when they working? Should communities keep paying more and more because a too generous promise was made, or should those promise be capped or renegotiated?

We can't change the past, but can we afford to allow the mistakes of the past ruin the future of our communities. The choices seem to be to negotiate the payments to those no longer working and change the benefits to current and future workers, to freeze the payments at the current levels, for the cities and towns to go into bankruptcy and eliminate the debt, or to continue cutting staff and services while increasing taxes.
The retirees also have a choice, risk losing all benefits or renegotiate to the benefits.

Matt
Tue, 02/26/2019 - 8:08pm

The choice for these communities is fairly simple albeit unpleasant. Either allow them to raise taxes to point of covering all these benes and chasing out taxpayer residents or perspective residents, a death spiral or some sort of reorganization. The state can't bail them out, a reorg is inevitable.

duane
Thu, 02/28/2019 - 6:12pm

Matt,

There are the option of the beneficiaries negotiating lower payments to improve the life of the payments or the towns going bankrupt and letting a Judge decide how much the beneficiaries do or don't receive.

It seems there have been towns that made choices early on that involve negotiating with beneficiaries [reducing long-term payments, reducing benefits to those employed at the time, and cutting services to put more money into the funding of benefits].
People on all sides may not like this but reality can bite hard at times, and the longer the day of reckoning is delayed the more painful it will be.

duane
Mon, 02/25/2019 - 9:28pm

I wonder if Mr. Roelofs was able to find any communities that aren't in the dire straits as described in the article and if so did he try to learn how they achieved such success. It seems many communities could benefit more form hearing what works, and why it works then hearing how others are suffering as they are.
I wonder if Mr. Roelofs found that there are not just small rural communities in these situations, but even 'wealthy' communities where officials continue to make the choices that compound the decisions of the past.

It seems Mr. Roelof has his stereotypes and his reports fulfill his own expectations.

Michigan Observer
Mon, 02/25/2019 - 10:41pm

This is an awful tragedy. But it's not limited to rural Michigan. Illinois devote 25% percent of its state revenue to pensions, and would be spending 50% of their revenues if they paid all of the contributions they owed. And they are not along. A lot of states and cities are in a very deep hole. The Economist magazine said that while corporations are required to use Treasury bond interest rates as their discount rate, governmental units are allowed to use their anticipated rate of return on their pension fund investments. Of course, assuming a high rate of return enabled them to put away smaller amounts of money. That was something they could not, and did not, resist.

Where was the media all these years? I have never seen a headline about the state, or any other governmental entity failing to fund their pension and health care benefits. Perhaps the state should send every household a statement detailing their communities situation.

mike
Fri, 03/01/2019 - 1:26pm

Let's think a minute. Cities have an unfunded future pension liability that must be covered by future taxpayers. Cities borrow to cover that liability (funding the liability, in other words), thus requiring that this debt obligation be covered by future taxpayers. Anyone have questions?

Arjay
Sun, 03/03/2019 - 6:01am

Everyone always criticizes L. Brooks, but Oakland County has overfunded both pension and healthcare obligations according to this report. Wayne County on the other hand has barely any funding at all. The question becomes, where would you rather live, in a County that keeps the promises it made, or in a County where promises are made only to get votes.

It is very sad to see those with progressive ideas gradually taking the reins of government, as in time, Oakland County will regress to be similar to Wayne County. Nothing is free, and you can’t continue to live on other people’s money. If an entity can not keep its promises, let it go bankrupt.

Rick B
Sun, 03/03/2019 - 9:15am

You better check your lookup numbers. You are showing $7.2M in health care debt for Charlevoix, they have none. You're number for Charlevoix also shows wrong information. Please do not provide incorrect information. This creates distrust and big problems for cities that are already working on this problem. Charlevoix pension costs are about 70% funded, which isn't perfect, but certainly within reason after the market crash in 2008. I think a retraction of this information should be done by the Bridge immediately!

James Jones
Fri, 03/08/2019 - 12:30pm

Easy to blame unions but the generous fringe benefits of public employees was on lieu of higher salaries. At one point in time public employees were not well paid and early retirement and fully paid health care were inducements to accept lower wages. At the point public employees wages were on parity with the private sector, was when the leadership should have pulled back the fringes.

Billy Bob
Thu, 04/11/2019 - 12:27pm

Government pensions...why ? What gives government employees the ability to use our tax money for extra benefits at retirement ? I'm guessing they also got a 401k match at government taxpayers expense. Now the local governments are in a mess to pay pensions. Itis a nationwide epidemic.Give them a 401k match and be done with pensions.

John S.
Sat, 05/04/2019 - 8:44pm

The people in the country generally will need to get healthier if there's to be any control over rising health care costs. More health care spending is not the answer. Most health care costs arise from "diseases of civilization." These include coronary heart disease, obesity, hypertension, type 2 diabetes, epithelial cell cancers, autoimmune disease, and osteoporosis, among others. The data seem to show that local governments are being run into the ground by health care costs. Single payer would help, but nothing much is going to change if people continue with their unhealthy habits. A utopian vision would have people give up smoking, excessive drinking, the use of illegal drugs, overeating, and a couch lizard lifestyle. They would get checkups, follow doctors orders, and get their shots. They would wear their seat belts and drive carefully. To be sure, it won't happen.