Contribution Breakdown (2023)

Pension Cost Burden Analysis

District-level burden ranges from X% to Y% of local school budgets.

District-Level Metrics (2023)

Summary of district-level variation in pension costs in this state during 2023.

District Distribution

Actuarial Notes

• Pension contribution data is sourced from the National Center for Education Statistics (NCES) F-33 financial surveys and individual state pension fund reports.
• District expenditure data represents associated education expenditures as defined by NCES methodology.
• Sensitivity scenarios assume uniform discount rate adjustments across all state pension plans.
• Per-pupil figures are calculated using fall enrollment counts from the relevant academic year.
• District Metrics calculations exclude districts with fewer than 50 students to avoid distortions from very small enrollment denominators. This threshold is applied uniformly across all states.
• Certain districts function as the authorizer of, or GASB 68 employer of record for, multi-district online schools, independent-study programs, or charter networks whose instructional staff are employed outside the district's primary pension system. In these cases, NCES enrollment and expenditure data may be attributed to the host district without corresponding pension contributions, producing pension-share and per-pupil ratios that do not reflect ongoing operating burden. Such districts are excluded from District-Level Metrics calculations.
• California District-Level Data Note — County Office of Education: Tuolumne County Superintendent of Schools (LEAID 0691046) has been excluded from District-Level Metrics calculations. The Tuolumne County Superintendent of Schools is a county-level educational office, not a school district. Its small direct enrollment (78 students in 2023, down from 178 in 2015) reflects the office’s administrative and service role across Tuolumne County rather than that of a direct-service school district. The resulting per-pupil pension figure ($28,741 in 2023) is not representative of school-district operating burden and would substantially distort the upper range of district-level distribution statistics. The figure arises because CalSTRS and CalPERS employer contributions associated with the county office’s professional staff are reported against a very small direct enrollment. Statewide aggregate contributions are unaffected by this exclusion.
• Colorado Contribution Volatility Note: Year-to-year swings in Colorado’s total pension contributions reflect variability in the state’s Amortization Equalization Disbursement (AED) and Supplemental AED (SAED) payments under SB18-200 (2018); district employer contributions grow smoothly while these state on-behalf payments fluctuate with legislative appropriations and PERA Board determinations, producing the non-monotonic contribution pattern visible in the historical data. Colorado District-Level Data Note — Structural Outliers: Three Colorado districts have been excluded from District-Level Metrics calculations. (1) Byers School District (LEAID 0802700) shows enrollment growth from 2,142 pupils in 2015 to 5,671 in 2023 (+165%) while pension contributions did not grow commensurately, collapsing the per-pupil figure from $211 to $161 (2023 = 9% of Colorado’s state median); the pattern is consistent with the district’s role as administrative host for virtual or charter programming whose instructional staff are not covered by the PERA School Division contribution stream. (2) Julesburg School District (LEAID 0804860) and (3) Falcon School District (LEAID 0803870) show structural data characteristics — including atypical enrollment-to-contribution ratios relative to their size and workforce composition — that produce pension-share and per-pupil figures not representative of ongoing operating burden under the PERA framework. All three districts have been excluded from statewide distribution statistics. Statewide aggregate contributions are unaffected.
• Indiana 2023 Supplemental Funding Event: Indiana directed a large one-time supplemental state appropriation in 2023 to accelerate amortization of legacy pension liabilities under the closed Teachers’ Retirement Fund Pre-1996 Account. The 2023 figures throughout this report reflect this acceleration and are not representative of Indiana’s typical annual pension cost. Headline burden classifications and national rank are anchored to the 2015–2020 baseline; 2023 figures are reported alongside for transparency but are flagged where they materially affect interpretation. District-level variation in 2023 is unusually wide because the supplemental appropriation flowed unevenly across districts depending on Pre-1996 Account exposure, and because GASB 68 fiscal-year reporting and NCES school-year expenditure reporting cover slightly different periods, which can produce additional distributional variation during years with large lump-sum appropriations. Indiana District-Level Data Note — Virtual School Host Districts: Four Indiana school corporations have been excluded from District-Level Metrics calculations because online school enrollment substantially inflated their membership counts, rendering per-pupil contribution ratios non-comparable with other districts. (1) Clarksville Community School Corporation: launched a statewide online school in 2021, causing a sharp enrollment discontinuity while pension contributions did not grow commensurately. (2) Union School Corporation: hosts online school programs launched between 2018 and 2020, with enrollment growth substantially outpacing contribution growth over the study period. (3) Cloverdale Community Schools: added an online school component in 2022, producing an enrollment inflection inconsistent with its contribution trajectory. (4) Kokomo School Corporation: experienced an unexplained enrollment discontinuity in 2022 that rendered per-pupil figures non-comparable across years. In each case, reported NCES enrollment reflects virtual students attributed to the host corporation whose instructional staff are not covered by the district’s INPRS contribution stream. The reported per-pupil figures and budget shares for these corporations are not representative of their ongoing operating pension burden and have been excluded from statewide distribution statistics. Statewide aggregate contributions are unaffected by these exclusions.
• Kentucky 2022 Supplemental Pension Appropriation: In fiscal year 2022, the Kentucky General Assembly directed approximately $479 million in additional funding toward past obligations of the Teachers’ Retirement System, primarily attributable to the TRS sick leave program. This appropriation was made on top of the full actuarially determined employer contribution (ADEC), which Kentucky has provided to TRS each year since 2017 along with persistent supplemental general fund appropriations. The 2022 spike to 18.85% of associated education expenditures and total reported contributions of $1.76 billion reflects this one-time payoff. The 2022 figure is not representative of Kentucky’s typical post-reform pension cost. Headline burden classifications, national rank, and the 2023 baseline comparison reflect 2023 figures, which represent typical post-reform contribution levels. Kentucky’s 2017 structural transition from chronic underfunding to full ADEC funding represents a permanent regime change rather than a temporary event; the 2015–2016 figures reflect the pre-reform underfunding regime and are not comparable to subsequent years on a like-for-like basis. Page 4’s historical table and chart display all years for transparency.
• Massachusetts Data Scope: This analysis captures employer contributions to the Massachusetts Teachers’ Retirement System (MTRS) and the Boston Retirement System (BRS). Classified school staff outside Boston Public Schools participate in approximately 100 municipal contributory retirement systems administered by local retirement boards; their employer contributions are not captured here. MTRS and BRS together account for the substantial majority of pension contributions tied to public-school employment in Massachusetts.
• Kansas 2016 Pension Obligation Bond Event: Kansas issued $1.0 billion in pension obligation bonds (Series 2015H) under SB 228 in August 2015, with proceeds directed toward the unfunded actuarial liability of the KPERS State/School Group. The bond proceeds entered KPERS’ valuation on December 31, 2015 and flowed through 2016 employer contribution reporting, producing a temporary spike in the year’s contribution share to 18.49% of associated education expenditures and total reported contributions of $983.65 million. The 2016 figure is not representative of Kansas’ typical annual pension cost. Debt service on the bonds is paid by the State of Kansas general fund through 2045 and is not an obligation of KPERS, KPERS members, or school districts. Headline burden classifications, national rank, and the 2023 baseline comparison reflect 2023 figures, which represent typical operating contribution levels. Page 4’s historical table and chart display the 2016 figure for transparency. Kansas District-Level Data Note — Virtual School Host Districts: Two Kansas districts have been excluded from District-Level Metrics calculations under the host-pattern criterion. (1) USD 112 Central Plains (LEAID 2000349): enrollment grew from 556 pupils in 2015 to 1,719 in 2023 (+209%), with the inflection concentrated in 2022–2023, while per-pupil pension costs collapsed from $708 to $295 (30% of the state median of approximately $987). (2) USD 218 Elkhart (LEAID 2005790): enrollment grew from 1,051 in 2015 to a 2021 peak of 2,382 (+127%) before partially recovering to 1,668 in 2023, while per-pupil costs fell from $334 to $272 (28% of state median). In both cases, the pattern — enrollment growing substantially while pension contributions did not grow commensurately — is consistent with each district’s role as administrative host for virtual or charter programming whose instructional staff are not covered by the KPERS contribution stream. The reported per-pupil figures and pension shares are not representative of ongoing operating burden and have been excluded from statewide distribution statistics. Statewide aggregate contributions are unaffected.
• Idaho District-Level Data Note — Virtual School Host District: Oneida School District (LEAID 1602490) has been excluded from District-Level Metrics calculations. Oneida’s reported enrollment grew from 907 pupils in 2015 to 7,818 in 2023 (+762%), while total pension contributions grew only modestly, collapsing the per-pupil figure from $387 to $110 (16% of Idaho’s state median of approximately $700). The enrollment growth trajectory — nearly 9× the 2015 baseline by 2023, with the inflection beginning in 2017–2019 — is consistent with the district’s role as administrative host or authorizer for a statewide virtual or charter program whose instructional staff are not employed by Oneida SD and are not covered by the district’s PERSI contribution stream. The reported 2023 per-pupil figure ($110) and budget share (1.91%) are not representative of the district’s ongoing operating pension burden and have been excluded from statewide distribution statistics. Statewide aggregate contributions are unaffected.
• Missouri 2023 District-Level Data Note — Authorizer Attribution: Two Missouri districts — Grandview R-II Schools (LEAID 2913170) and Sturgeon R-V Schools (LEAID 2929700) — show anomalous enrollment spikes in 2023 NCES data consistent with a GASB 68 employer-of-record / authorizer-attribution reporting pattern. Grandview R-II’s enrollment rose from 670 in 2022 to 2,387 in 2023 (243.9% increase); Sturgeon R-V’s enrollment rose from 442 to 1,445 (226.9% increase). In both cases, total pension contributions remained essentially flat year-over-year, producing sharply depressed per-pupil figures ($253 and $266, respectively). The pattern — expenditures and enrollment picked up by the host district without a corresponding pension contribution pickup — arises when a district serves as the GASB 68 employer of record or sponsor for a charter network or virtual school whose instructional staff are employed by the charter operator and are therefore not enrolled in PSRS or PEERS. Both districts have been excluded from Page 8 district-level distribution statistics and per-pupil range reporting for 2023. Their contribution share of budget (6.6% and 7.7%, respectively) was unaffected and remains in the reported dataset.
• Oregon District-Level Data Note — Structural Outliers: Six Oregon entities have been excluded from District-Level Metrics calculations. (1) Multnomah Education Service District (LEAID 4180180) is a county-level Education Service District (ESD), not a school district; its small direct enrollment (~299 students) is grossly disproportionate to the pension obligations it carries on behalf of staff serving member districts across Multnomah County, producing a per-pupil figure ($29,492) that does not reflect school-district operating burden. (2) Fossil School District #21J (LEAID 4105250) shows enrollment growth from 264 in 2015 to 1,778 in 2023 (+574%) with pension contributions growing only from $196K to $342K (+75%), consistent with virtual-school or charter authorizer-attribution reporting that inflates enrollment without a corresponding pension pickup; the resulting per-pupil ratio ($192) and budget share (2.04%) do not reflect the district’s operating pension burden. (3) Mitchell School (LEAID 4108280) shows the same pattern: enrollment rose from 64 in 2015 to 1,027 in 2023 while contributions declined from $144K to $157K, producing a per-pupil figure ($153) that is not representative of typical district-level burden. (4) Crane Elementary School (LEAID 4103600) shows enrollment growth from 53 pupils in 2015 to 914 in 2023 (+1,624%) while pension contributions did not grow commensurately, producing a per-pupil figure ($363) equal to 19% of the Oregon state median; the enrollment trajectory is consistent with the district’s role as administrative host for virtual or charter programming whose instructional staff are not covered by Oregon PERS. (5) Santiam Canyon School District (LEAID 4108100) shows enrollment growth from 541 in 2015 to 2,617 in 2023 (+383%), with 2016–2018 enrollment reaching 4,313–4,453 pupils while per-pupil pension costs collapsed to $0–$16, indicating a prior period of heavy virtual-school enrollment attribution; the 2023 per-pupil figure ($441) remains at 23% of the Oregon state median against an enrollment base still 4.8× the 2015 baseline. (6) Prairie City School District #4 (LEAID 4110110) shows enrollment growth from 148 in 2015 to 1,089 in 2023 (+635%), with the inflection concentrated in 2022 (148→877), while per-pupil pension costs fell from approximately $1,046–$2,034 over 2015–2021 to $480–$498 in 2022–2023; the resulting per-pupil figure ($480) equals 25% of the Oregon state median and does not reflect the district’s operating pension burden. Statewide aggregate contributions are unaffected by all six exclusions.
• Ohio District-Level Data Note — Authorizer Attribution: In Ohio, College Corner Local Schools (LEAID 3906496) has been excluded from District-Level Metrics calculations under the authorizer-attribution criterion above. The district’s expenditure trajectory shows a structural break beginning in 2018–2019, when associated education expenditures grew substantially without corresponding growth in pension contributions, indicating the district’s role as host or employer-of-record for programming whose instructional staff are not employed under STRS Ohio or SERS Ohio. The resulting pension-share ratio (1.14%) and per-pupil figure ($119) do not reflect ongoing operating burden and have been excluded from district-level distribution statistics and per-pupil range reporting for 2023.
• Pennsylvania District-Level Coverage Note: Pennsylvania’s K–12 public education sector includes 500 Local Education Agencies (LEAs), of which the District-Level Metrics analysis covers 412 traditional school districts. The 88 LEAs not included in district-level calculations are regular school districts for which data was not available.
• Washington District-Level Data Note — Virtual School Host Districts: Three districts have been excluded from District-Level Metrics calculations under the host-pattern criterion: Starbuck School District 035 (LEAID 5308400), Goldendale School District 404 (LEAID 5303090), and Mary M. Knight School District 311 (LEAID 5304800). Each district hosts a multi-district online or virtual school program (Virtual Preparatory Academy of Washington in Starbuck; analogous virtual programs in Goldendale and Mary M. Knight) whose instructional staff are not employed by the host district under Washington’s DRS-administered pension systems. In each case, nominal enrollment grew substantially while pension contributions remained essentially unchanged, producing per-pupil pension figures of $146–$415 against state median $1,576 (10–26% of median) and pension shares of 1.4%–3.2% against state median 8.56%. These figures are not representative of school-district pension burden and have been excluded from statewide distribution statistics. Statewide aggregate contributions are unaffected by these exclusions.
• Virginia 2022 Contribution Note — One-Time State Catch-Up Appropriation: The 2022 figure for Virginia total pension contributions ($1.98 billion, 9.83% of district operating expenditures) reflects a one-time $545 million state General Fund catch-up appropriation to the VRS Teacher Retirement Plan under the 2022 Appropriation Act to address accumulated unfunded liabilities. The 2022 value should not be interpreted as the ongoing operating contribution level; the 2023 figure ($1.79 billion, 7.98%) more closely reflects the post-appropriation recurring contribution level. This appropriation does not affect district-level metrics, which are calculated from district-reported contribution data. Virginia District-Level Data Note — Virtual School Host District: Radford City School Board (LEAID 5103180) has been excluded from District-Level Metrics calculations. The district operates Radford City Virtual School, a KG–12 online program enrolling approximately 1,694 students (NCES), a number that nearly equals the physical enrollment of the district’s four brick-and-mortar schools (~1,600 pupils). Virtual school instructional staff are not covered by the district’s VRS contribution stream in the same proportion as the enrolled headcount, causing reported enrollment to grow from 1,664 pupils in 2015 to 3,690 in 2023 (+122%), with the inflection concentrated in 2021 when enrollment jumped 53% in a single year. The per-pupil pension figure fell from $707 in 2015 to $492 in 2023 (40% of Virginia’s state median), and the budget share declined from 7.6% to 5.0%. These figures are not representative of the district’s ongoing operating pension burden and have been excluded from statewide distribution statistics. Statewide aggregate contributions are unaffected.
• Vermont 2022 Contribution Note — One-Time State Catch-Up Appropriation: The 2022 figure for Vermont total pension contributions ($276.24 million, 17.30% of district operating expenditures) reflects a one-time $125 million state General Fund appropriation to the Vermont State Teachers’ Retirement System (VSTRS) enacted under Act 114 of 2022 (S.286) to pay down accumulated unfunded liabilities. The 2022 value should not be interpreted as the ongoing operating contribution level; the 2023 figure ($167.16 million, 9.90%) more closely reflects the post-reform recurring contribution level, which itself remains elevated above the pre-2022 trend reflecting the Act’s statutory commitment to ongoing above-ADEC payments beginning FY 2024. This appropriation does not affect district-level metrics, which are calculated from district-reported contribution data.
• Alabama District-Level Data Note — Virtual School Host District: Chickasaw City School System (LEAID 0100188) has been excluded from District-Level Metrics calculations. The district is the administrative host for Alabama Destinations Career Academy (ALDCA), a tuition-free, statewide K–12 online public school operated by K12 Inc. (Stride, Inc.) and authorized as a Chickasaw City School District program. The district’s four brick-and-mortar schools serve the Chickasaw municipality (approximately 950 pupils in 2015); the remainder of reported enrollment represents ALDCA virtual students from across Alabama who are attributed to Chickasaw under NCES enrollment accounting. Enrollment in the dataset grew from 950 pupils in 2015 to 2,654 in 2023 (+179%), while per-pupil pension contributions fell from $495 to $395 (47% of Alabama’s state median of $839). The structural break is most pronounced in 2020–2022, when enrollment grew 77% in two years while contributions remained flat, consistent with the K12 Inc. virtual-host pattern seen in Union County Schools (Tennessee) and Huntsville ISD (Texas). The reported per-pupil figure and budget share are not representative of the district’s ongoing operating pension burden and have been excluded from statewide distribution statistics. Statewide aggregate contributions are unaffected by this exclusion.
• Alaska District-Level Data Note — Virtual School Host District: Galena City School District (LEAID 0200130) has been excluded from District-Level Metrics calculations. The district is the administrative host for Interior Distance Education of Alaska (IDEA), a statewide K–12 correspondence and virtual program enrolling approximately 7,876 students across Alaska (NCES). The district’s two physical schools in Galena serve approximately 250 pupils; the remaining reported students are distance learners whose instructional oversight does not generate district-level pension contributions under Alaska PERS. Reported enrollment in the dataset grew from 4,335 pupils in 2015 to 7,177 in 2023 (+66%) while per-pupil pension contributions fell to $304 (17% of Alaska’s state median of $1,754). The reported per-pupil figure and budget share are not representative of the district’s ongoing operating pension burden and have been excluded from statewide distribution statistics. Statewide aggregate contributions are unaffected by this exclusion.
• Tennessee District-Level Data Note — Virtual School Host Districts: Two districts have been excluded from District-Level Metrics calculations under the host-pattern criterion: Union County Schools (LEAID 4704290) and Johnson County Schools (LEAID 4702160). Each district serves as the GASB 68 employer of record / authorizer for a multi-district statewide online school whose instructional staff are not employed by the host district under TCRS. Union County Schools authorizes Tennessee Virtual Academy (TNVA), a K–9 statewide virtual program operated by K12 Inc.; reported enrollment grew from 4,345 to 5,939 between 2015 and 2023 while total pension contributions remained essentially flat (approximately $1.0 million to $1.1 million), producing per-pupil pension of $188 against the state median of approximately $330. Johnson County Schools authorizes Tennessee Connections Academy (TNCA), a 4–12 statewide virtual program operated by Connections Academy; reported enrollment grew from 2,238 to 4,971 between 2015 and 2023 (with the inflection concentrated at 2022 reflecting TNCA program scale-up), while total pension contributions declined from approximately $760,000 to $680,000, producing per-pupil pension of $137 against the state median. These figures are not representative of school-district pension burden and have been excluded from statewide distribution statistics. Statewide aggregate contributions are unaffected by these exclusions.
• Texas District-Level Data Note — Virtual School Host Districts: Four Texas districts have been excluded from District-Level Metrics calculations under the virtual-school host-district criterion. All four show the same pattern: nominal NCES enrollment grew sharply while TRS Texas pension contributions did not grow commensurately, consistent with each district serving as the administrative host or employer-of-record for virtual or charter programming whose instructional staff are not employed by the host district and are not covered by the district’s TRS contribution stream. (1) Roscoe ISD (LEAID 4837860): enrollment 583→6,191 (+962%); contributions $211K→$364K (+72%); resulting per-pupil figure $59 and share 0.59%. (2) Hallsville ISD (LEAID 4822170): enrollment 4,824→19,818 (+311%); contributions did not grow commensurately; resulting per-pupil figure $120 and share 1.11%. (3) Karnes City ISD (LEAID 4825140): enrollment 1,064→4,835 (+354%); contributions did not grow commensurately; resulting per-pupil figure $216 and share 2.12%. (4) Huntsville ISD (LEAID 4824030): the district hosts Texas Online Preparatory School, a statewide virtual program with elementary (646 students), middle (2,050 students), and high school (2,228 students) programs enrolled under the same LEAID (NCES); enrollment peaked at 15,292 in 2022 (+128% from 2015) while contributions grew only modestly, collapsing the per-pupil figure from $328 to $279. All four have been excluded from district-level distribution statistics and per-pupil range reporting for 2023. Statewide aggregate contributions are unaffected by these exclusions.

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