Is Little Rock Firemen fully funded?

Little Rock Firemen has a source-reconciled actuarial funded ratio of 48.4% as of FY2019, 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.

What happens if Little Rock Firemen runs out of money?

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.

What does a funded ratio of 48.4% mean?

A funded ratio of 48.4% means that Little Rock Firemen reported actuarial assets equal to 48.4% of its accrued liabilities at that valuation date. The source-reported actuarial unfunded liability stands at $48M. This level of underfunding typically requires corrective action such as increased contributions or benefit restructuring.

How does Little Rock Firemen compare to other public pensions?

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 source-reconciled actuarial funded ratio of 48.4% places it below the national average, indicating elevated fiscal pressure.

How many members does Little Rock Firemen have?

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.

FY2019 source-reconciled actuarial data · Public Plans Database

Little Rock Firemen

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.

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By PlainPension · July 2026 · Arkansas · Police & Fire Plan · Data through FY2019

Actuarial funded ratio: 48.4%
Health grade: CReported funded ratio below full funding
Actuarial assets: $45M
Members: N/A

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 source-reconciled actuarial figures through FY2019; the multi-year table includes only years whose reported ratio ties to its actuarial dollars. This site’s database copy was last loaded in July 2026. See our methodology for the full source and update cadence.

Sliding funded-ratio path

Little Rock Firemen lost 28.6 points from FY2001 (77.0%) to FY2019 (48.4%) on the reconciled series.

Little Rock Firemen on a sliding funded path

According to the Public Plans Database, Little Rock Firemen lost 28.6 points on the reconciled series from FY2001 to FY2019, and now reports 48.4% (grade C).

48.4%
Funded · #101 of 192: C
Health grade: $48M
Actuarial unfunded liability: -28.6pp
FY2001→FY2019

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Actuarial Unfunded Liability

$48M

Modest unfunded liability · source-reported UAAL

Total Members

N/A

active + retired + vested

1-Year Return

-2.5%

Negative return · net investment return

-9.0pp vs 5-yr avg

5-Year Avg Return

6.5%

Near assumed rate · annualized, net of fees

Composite Health Score

9/100

Little Rock Firemen

Transparent derived index from public pension-plan filings, not an official rating. A 4-dimension composite (funded ratio, contribution discipline, 5-year investment return, unfunded burden), each scored against this dataset's own percentile distribution across 197 reporting plans. Not the same as the plan's headline funded-ratio grade above. See the exact dimensions, weights, and formula.

Funded Ratio F

48.4%

Actuarial assets as a share of liabilities

Contribution Discipline N/A

N/A

Share of the actuarially required contribution actually paid

Investment Returns F

6.5%

5-year annualized investment return

Unfunded Burden N/A

N/A

Unfunded liability as a share of total obligations

How this score is calculated (benchmark table)

Dimension	P10	P25	P50	P75	P90	Weight
Funded ratio (higher = better)	57.6%	67.2%	75.0%	87.0%	97.6%	0.35
Contribution discipline (ARC) (higher = better)	88.4%	100.0%	100.0%	104.1%	122.1%	0.25
5yr investment return (higher = better)	6.4%	7.5%	8.3%	9.1%	9.9%	0.20
Unfunded burden (lower = better)	2.0%	12.7%	25.0%	33.1%	42.4%	0.20

Percentiles computed across all 197 plans in this database with a reported value for that metric (2026-09-09). A dimension a plan does not report drops out of its composite, and that weight redistributes across the dimensions it does report, so thin reporting never silently lowers a score relative to a fully-reported peer.

What changed, FY2018 to FY2019

0.7 pts funded ratio

Little Rock Firemen's funded ratio fell 0.7 points from FY2018 to FY2019, with assets contributing -2.8 points and the accrued liability contributing +2.2.

Funded ratio

49.1% → 48.4%

Actuarial assets

$48M → $45M (-5.7%)

Accrued liability

$97M → $93M (-4.5%)

Where the 0.7-point move came from

Assets: -2.8 pts
Accrued liability: +2.2 pts

Accrued liability is the source-reported value for benefits already promised. The two contributions are the move the ratio would have made on the prior year’s liability (assets) and the remainder (liability); they sum to the total by construction. Both years shown provide source-reconciled actuarial assets and liability, so neither figure rests on a ratio published on its own. Source: Public Plans Database (Boston College CRR / NASRA), loaded July 2026. See our funding-change board for how this plan’s move compares with the rest of the dataset.

Historical Actuarial Funding

Year	Actuarial Ratio	Assets	Liabilities	UAAL	Members	ARC	1yr return
2019	48.4%	$45M	$93M	$48M	276	48.2%	6.3%
2018	49.1%	$48M	$97M	$49M	287	40.9%	7.3%
2017	47.5%	$55M	$116M	$61M	287	37.2%	7.5%
2016	48.0%	$59M	$122M	$63M	286	35.2%	-0.5%
2015	48.4%	$62M	$127M	$66M	298	33.1%	0.8%
2014	48.6%	$67M	$138M	$71M	298	34.2%	15.2%
2013	51.0%	$70M	$138M	$73M	300	25.2%	8.1%
2012	48.0%	$67M	$140M	$73M	313	23.7%	8.9%
2011	46.0%	$66M	$145M	$79M	315	22.8%	24.1%
2010	50.0%	$73M	$147M	$73M	317	23.2%	25.7%
2009	50.0%	$73M	$147M	$74M	325	34.0%	-23.3%
2008	57.0%	$69M	$120M	$51M	337	46.2%	0.8%
2007	68.0%	$88M	$128M	$41M	342	47.9%	15.2%
2005	69.0%	$84M	$122M	$38M	360	79.2%	13.6%
2003	79.0%	$85M	$107M	$22M	N/A	40.8%	5.9%
2001	77.0%	$82M	$106M	$24M	N/A	50.3%	-0.2%

What the Data Says About Little Rock Firemen

Little Rock Firemen shows a moderate-to-serious funding gap, 27 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 $48M source-reported actuarial unfunded liability is the shortfall this plan must close over time.

Where this data comes from + how funding gaps get resolved

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.

Plan Details

Plan Type: Police & Fire
State: Arkansas

Source: Public Plans Database (PPD)
Boston College CRR / NASRA

Plans With a Similar Funded Ratio

The closest plans nationwide to Little Rock Firemen's 73.7% funded ratio.

Showing 5 of 191 plans nationwide with a reported funded ratio.

Other Arkansas Plans

Arkansas Teachers Retirement System 82.1%
Arkansas Public Employees Retirement System 81.4%
Arkansas Police and Fire 69.1%

All Arkansas plans →

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Cite this page

PlainPension, “Little Rock Firemen: Funded Ratio, Assets, and Actuarial Data.” Compiled from the Public Plans Database (PPD), compiled by the Boston College Center for Retirement Research with MissionSquare Research Institute and NASRA; data as of FY2023. https://plainpension.com/plan/little-rock-firemen

Formal citation formats (APA / MLA)

APA: PlainPension. (2023). Little Rock Firemen: Funded Ratio, Assets, and Actuarial Data. Retrieved September 23, 2026, from https://plainpension.com/plan/little-rock-firemen

MLA: "Little Rock Firemen: Funded Ratio, Assets, and Actuarial Data." PlainPension, 2023, https://plainpension.com/plan/little-rock-firemen.

You are welcome to quote these figures with attribution to PlainPension and the underlying source. The URL above is stable. See our Terms of Use for what reuse is permitted.

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. Little Rock Firemen ranks #101 of 192 by funded ratio. This information is for informational purposes only and does not constitute professional advice, consult a qualified professional before acting on it. See our editorial standards & corrections policy, the typed corrections pathway, the methodology behind these numbers, or report a data error. Data current as of July 2026.

Compiled by PlainPension · July 23, 2026