Unfunded Liability
N/A
actuarial shortfall
Everything the Public Plans Database tracks for Little Rock Firemen: funded ratio, unfunded liability, membership, and 23 years of financial history, compiled by Boston College CRR and checked against actuarial valuations.
By PlainPension · · Arkansas · Police & Fire Plan · Data through FY2023
According to the Public Plans Database, compiled by the Boston College Center for Retirement Research, Little Rock Firemen is one of 197 public pension plans tracked nationwide. The plan card reports FY2023 valuation figures; the multi-year table includes FY2024 where PPD published it; this site’s database copy was last loaded in July 2026. See our methodology for the full source and update cadence.
Unfunded Liability
N/A
actuarial shortfall
Total Members
N/A
active + retired + vested
1-Year Return
-2.5%
net investment return
-9.0pp vs 5-yr avg
5-Year Avg Return
6.5%
annualized, net of fees
A ratio of 73.7% compared against the national public-pension average of 75.5%.
Plans above 80% are generally considered adequately funded by NASRA standards.
| Year | Funded Ratio |
|---|---|
| 2024 | 71.4% |
| 2023 | 73.7% |
| 2022 | 75.8% |
| 2021 | 79.0% |
| 2020 | 73.0% |
| 2019 | 72.9% |
| 2018 | 72.8% |
| 2017 | 73.2% |
| 2016 | 74.9% |
| 2015 | 76.6% |
| 2014 | 75.3% |
| 2013 | 72.9% |
| 2012 | 71.6% |
| 2011 | 70.7% |
| 2010 | 69.9% |
| 2009 | 73.6% |
| 2008 | 82.7% |
| 2007 | 82.7% |
| 2006 | 82.0% |
| 2005 | 82.3% |
Little Rock Firemen reports a funded ratio of 73.7% as of fiscal year 2023, earning a financial health grade of C in the Public Plans Database. The plan holds N/A in market assets against an unfunded liability of N/A. As a Police & Fire plan operating under Arkansas sponsorship, it covers an undisclosed member base.
Little Rock Firemen shows a comfortably above-average funding position, 2 points below the 75.5% national average across tracked plans. A 5-year average investment return of 6.5% factors into the plan's overall trajectory.
For Arkansas taxpayers and plan members, the N/A unfunded gap is the actuarial shortfall this plan must close over time.
These figures come from the Public Plans Database, a collaboration between the Boston College Center for Retirement Research and NASRA that compiles them from each plan's Comprehensive Annual Financial Reports (CAFRs) and actuarial valuations. The relationship between contribution adequacy and investment performance determines whether an unfunded liability narrows or expands year over year, and the gap itself is typically closed through some combination of higher contributions, investment returns, or benefit modifications. See our methodology for how public-pension funding differs from ERISA-backed private plans, and our disclaimer below before acting on this data.
The closest plans nationwide to Little Rock Firemen's 73.7% funded ratio.
Little Rock Firemen has a funded ratio of 73.7% as of FY2023, earning a health grade of C. A funded ratio measures reported actuarial assets relative to reported accrued liabilities. It is useful context, but it cannot on its own predict future contributions, benefits, or public-policy decisions.
Public plans are governed under state and local rules that differ by jurisdiction. The PPD figures shown here are financial data, not a finding about benefit security or taxpayer obligations.
A funded ratio of 73.7% means that Little Rock Firemen currently has assets equal to 73.7% of its projected benefit obligations. The unfunded liability, the gap between assets and liabilities, stands at N/A. This represents a moderate funding gap that requires ongoing monitoring.
Little Rock Firemen is a Police & Fire plan in Arkansas. Nationally, the average funded ratio for public pension plans tracked by the Public Plans Database is approximately 75.5%. Little Rock Firemen's funded ratio of 73.7% places it near the national average.
Little Rock Firemen covers an undisclosed number of members. The ratio of active members to retirees is a key indicator of plan sustainability, when the number of retirees grows relative to active contributors, funding pressure increases.
Disclaimer: This information is provided for informational purposes only and does not constitute professional advice. Data is sourced from the Public Plans Database (PPD). Consult a qualified professional before making decisions based on this data.
Read our methodology - how this data is sourced, computed, and verified.
Every figure on PlainPension is rendered directly from the Public Plans Database (Boston College Center for Retirement Research), no number is typed in by an editor. This page aggregates this plan's funded ratio, unfunded liability, and multi-year financial history, live from the dataset. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.