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Infographic

Benefits without funding

California school districts, which began offering health benefits to retired employees and their dependents decades ago, have about $20 billion in unfunded debt from those obligations. Districts largely have failed to prepare for the increasingly expensive benefits. The five districts below have unfunded liabilities totaling $13 billion but have set aside only about $200 million.

$282

$633

$681

$820
million

*Los Angeles Unified set aside $90 million last
year and budgeted $78 million this year.
**Sacramento Unified set aside $5 million last year
and budgeted $6 million this year.

$0

$0

$26 million

$168 million*

$10.9 billion

Money set aside for
retiree benefits

(2013-14)

Total unfunded liability

Long
Beach
Unified

Sacramento
Unified

San Francisco
Unified

Fresno
Unified

Los Angeles Unified

11.4

20.0

32.1

33.0

$280-$290

701

3,195

5,038

4,911

37,517

Number of
retirees
covered

Cost of retiree
benefits

Unified school
district

(in millions)

Los Angeles
Fresno
San Francisco
Sacramento
Long Beach

1.5

5.2

4.5

4.5

4.4%

How the current retiree health
benefits costs add up

The school districts' annual budgets
and retirees' health benefit costs

Cost for retiree
benefits as a %

Budget

Unified school
district

$6.4 bil
$726.6 mil
$716 mil
$383 mil
$736 mil

$11 million**

Los Angeles
Fresno
San Francisco
Sacramento
Long Beach

Los Angeles, San Francisco and Sacramento unified school districts offer lifetime benefits. Fresno Unified offers lifetime benefits if hired before July 2005; otherwise, benefits up to age 65. Long Beach Unified offers benefits up to age 67.
Sources: California Dept. of Education, individual school districts
Graphics reporting by Zahira Torres

Lorena Iñiguez Elebee / Los Angeles Times

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