A BCD 2022 CalPERS 2019 CalPERS contributions for contributions for unfunded unfunded pension pension 1 Agency liabilities liabilities % change 2 San Bernardino Valley Water Conservation District $8,184 $35,083 328.7% 3 San Bernardino Valley Municipal Water District $61,013 $250,733 311.0% 4 Orange County Health Authority $711,843 $1,998,316 180.7% 5 Coachella Valley Mosquito and Vector Control District $132,568 $363,024 173.8% 6 Los Angeles Memorial Coliseum Commission $151,949 $409,974 169.8% 7 Greater Anaheim Special Education Local Plan Area $91,048 $240,422 164.1% 8 Los Angeles County Law Library $144,075 $365,331 153.6% 9 South Coast Water District $303,337 $740,205 144.0% 10 Pasadena City College Bookstore $63,667 $150,813 136.9% 11 Orange County Transportation Authority $69,652 $162,089 132.7% 12 Los Angeles County Development Authority $1,523,979 $3,449,353 126.3% 13 Orange County Vector Control District $90,364 $202,762 124.4% 14 Southern California Regional Rail Authority $657,796 $1,310,882 99.3% 15 Los Angeles County West Vector Control District $141,485 $280,628 98.3% 16 City of Laguna Hills $176,854 $341,873 93.3% 17 City of Dana Point $258,907 $486,817 88.0% 18 Santa Ana Unified School District $148,507 $275,356 85.4% 19 City of Malibu $277,483 $513,151 84.9% 20 Los Angeles Community College District $356,785 $641,850 79.9% 21 City of Laguna Niguel $396,122 $707,801 78.7% 22 City of Diamond Bar $279,386 $495,553 77.4% 23 City of Canyon Lake $20,495 $36,273 77.0% 24 Yorba Linda Water District $440,829 $780,054 77.0% 25 San Gabriel Valley Municipal Water District $110,776 $195,943 76.9% 26 City of Villa Park $56,202 $99,071 76.3% 27 Glendale College, Associated Students of $33,050 $58,190 76.1% 28 Santa Monica Community College District $207,411 $364,640 75.8% 29 Laguna Beach County Water District $303,122 $532,765 75.8% A BCD 30 Riverside County Law Library $32,679 $57,079 74.7% 31 Coachella Valley Public Cemetery District $33,477 $58,324 74.2% 32 Mesa Water District $550,275 $945,887 71.9% 33 Long Beach City College Associated Student Body Enterprises $181,258 $310,638 71.4% 34 City of Aliso Viejo $50,057 $85,180 70.2% 35 San Gabriel Valley Mosquito and Vector Control District $110,096 $187,174 70.0% 36 City of Murrieta $1,935,108 $3,266,370 68.8% 37 Southern California Library Cooperative $82,190 $138,339 68.3% 38 City of Manhattan Beach $4,045,958 $6,754,607 66.9% 39 City of Placentia $2,084,391 $3,447,626 65.4% 40 Greater Los Angeles County Vector Control District $381,586 $623,665 63.4% 41 City of Cypress $2,539,572 $4,144,102 63.2% 42 Long Beach State University, Associated Students $300,120 $489,405 63.1% 43 San Gabriel County Water District $160,587 $261,468 62.8% 44 City of Los Alamitos $1,033,535 $1,677,621 62.3% 45 Trabuco Canyon Water District $161,447 $261,343 61.9% 46 Southern California Public Power Authority $99,171 $160,389 61.7% 47 South Orange County Wastewater Authority $743,842 $1,196,649 60.9% 48 City of Lakewood $1,822,177 $2,926,065 60.6% 49 Southern California Association of Governments $2,311,693 $3,672,661 58.9% 50 City of Redlands $6,715,443 $10,653,661 58.6% 51 City of La Habra $4,509,115 $7,141,343 58.4% 52 City of Seal Beach $2,106,683 $3,326,583 57.9% 53 City of Palmdale $2,504,122 $3,936,401 57.2% 54 Los Angeles Unified School District $5,921,208 $9,307,287 57.2% 55 Riverside County Regional Park and Open Space District $617,360 $966,595 56.6% 56 Coachella Valley Water District $9,245,293 $14,409,087 55.9% 57 City of Westminster $6,487,065 $10,105,733 55.8% 58 Riverside County Flood Control and Water Conservation District $3,464,207 $5,394,484 55.7% 59 Town of Yucca Valley $262,399 $407,126 55.2% 60 City of Tustin $3,454,827 $5,345,573 54.7% 61 Riverside County Department of Waste Resources $816,312 $1,256,035 53.9% 62 City of Desert Hot Springs $800,253 $1,229,162 53.6% A BCD 63 City of Laguna Beach $3,823,171 $5,834,268 52.6% 64 Los Angeles County Office of Education $14,578,533 $22,069,772 51.4% 65 City of Buena Park $6,275,044 $9,469,230 50.9% 66 Inland Counties Regional Center, Inc. $1,800,443 $2,715,381 50.8% 67 City of San Bernardino $24,224,363 $36,515,435 50.7% 68 City of Temecula $2,415,885 $3,639,222 50.6% 69 Irvine Ranch Water District $4,684,542 $7,045,451 50.4% 70 City of Fountain Valley $4,520,978 $6,772,369 49.8% 71 City of Fullerton $13,484,147 $20,148,700 49.4% 72 City of Santa Ana $37,704,349 $56,216,012 49.1% 73 City of San Clemente $1,677,718 $2,489,632 48.4% 74 City of San Fernando $2,408,796 $3,567,659 48.1% 75 City of Garden Grove $16,806,786 $24,860,969 47.9% 76 City of Glendale $36,156,142 $53,321,868 47.5% 77 City of Culver City $13,631,519 $19,980,084 46.6% 78 City of Palm Springs $9,487,635 $13,868,498 46.2% 79 Los Angeles County Sanitation District No. 2 $23,744,789 $34,635,943 45.9% 80 City of Long Beach $67,263,098 $97,949,615 45.6% 81 Santa Margarita Water District $1,994,902 $2,883,965 44.6% 82 City of Orange $15,429,367 $22,265,983 44.3% 83 City of Anaheim $47,409,973 $68,414,974 44.3% 84 City of West Hollywood $3,078,169 $4,441,214 44.3% 85 San Bernardino County Transportation Authority $3,267 $4,688 43.5% 86 City of Brea $7,381,457 $10,575,667 43.3% 87 Fullerton California State University Associated Students $531,970 $760,408 42.9% 88 Los Angeles County Area 'E' Civil Defense and Disaster Board $27,925 $39,752 42.4% 89 Murrieta Valley Cemetery District $5,609 $7,966 42.0% 90 City of Santa Monica $30,662,579 $43,441,461 41.7% 91 City of West Covina $10,425,279 $14,748,023 41.5% 92 City of Moreno Valley $4,701,332 $6,571,348 39.8% 93 City of Torrance $27,827,502 $38,645,663 38.9% 94 City of Beverly Hills $16,199,161 $22,365,755 38.1% 95 San Bernardino County Housing Authority $1,297,406 $1,775,940 36.9% A BCD 96 Lake Arrowhead Community Services District $470,699 $644,213 36.9% 97 City of Yorba Linda $1,341,290 $1,831,970 36.6% 98 Student Union, San Bernardino, California State University $98,082 $133,295 35.9% 99 City of Burbank $23,205,858 $31,440,720 35.5% 100 City of Costa Mesa $18,555,829 $25,123,166 35.4% 101 Housing Authority of the City of Los Angeles $10,499,159 $14,210,170 35.3% 102 City of Huntington Beach $25,833,974 $34,914,927 35.2% 103 City of Mission Viejo $1,429,126 $1,923,120 34.6% 104 County of Riverside $149,055,964 $194,962,735 30.8% 105 City of Menifee $33,418 $43,616 30.5% 106 City of Gardena $6,410,472 $7,972,654 24.4% 107 Long Beach State University, Forty-Niner Shops, Inc. $360,853 $441,041 22.2% 108 Los Angeles Regionalized Insurance Services Authority $15,862 $18,980 19.7% 109 City of Brentwood $2,647,069 $3,107,388 17.4% 110 City of Newport Beach $25,698,506 $30,029,330 16.9% 111 City of Lake Forest $54,178 $62,595 15.5% 112 City of Corona $17,580,366 $19,918,855 13.3% 113 Murrieta Fire Protection District $863,021 $962,241 11.5% 114 Pasadena Unified School District $58,874 $62,863 6.8% 115 City of Rancho Santa Margarita $136,704 $141,046 3.2% 116 City of Lake Elsinore $991,530 $1,020,461 2.9% 117 City of Palm Desert $2,894,146 $2,766,651 -4.4% 118 City of Hermosa Beach $4,203,467 $3,976,314 -5.4% 119 City of Inglewood $13,989,870 $13,144,495 -6.0% 120 Glendale Community College District $176,322 $163,330 -7.4% 121 Los Alamos Community Services District $27,980 $25,556 -8.7% 122 City of Irvine $14,445,876 $11,194,516 -22.5% 123 City of Laguna Woods $2,722 $1,924 -29.3% 124 City of Stanton $847,185 $562,735 -33.6% 125 Santa Ana Watershed Project Authority $192,863 $127,241 -34.0% 126 City of Riverside $35,028,503 $22,315,591 -36.3% 127 San Bernardino City Unified School District $447,617 $284,056 -36.5% 128 Regional Center of Orange County $1,242,705 $783,775 -36.9% A BCD 129 Riverside Transit Agency $1,083,780 $281,204 -74.1% 130 City of Ontario $15,263,618 $1,716,983 -88.8% 131 Midway City Sanitary District $86,777 $9,708 -88.8% 132 City of Monrovia $5,883,413 $578,487 -90.2% 133 City of Industry $517,452 $47,049 -90.9% 134 San Gabriel Valley Council of Governments $16,103 $958 -94.1% 135 Riverside County Transportation Commission $679,362 $20,902 -96.9%