Winfield FPD Firefighters Pension Fund placed 628th for underfunding in Illinois for FY 2024 with 124.3% funded ratio

Ann Gillespie, Director of the Illinois Department of Insurance
Ann Gillespie, Director of the Illinois Department of Insurance | LinkedIn
By A. S. Dejesus

In 2024, the Winfield FPD Firefighters Pension Fund was ranked 628th out of the state's police and fire pension systems for underfunding, figures from the Illinois Department of Insurance (IDOI) show.

Under Illinois’ Fire Protection District pension operations, the fund posted $8,897,365 in total liabilities against an actuarial funding value reported at $11,060,230.

This equaled a funding ratio of 124.3%, confirming the fund was short by -24.3% in actuarial assets to meet all promised retirement benefits.

The resulting gap left approximately -$2,162,865 in unfunded obligations for the pension fund.

The Illinois Department of Insurance tracks and releases information on local police and fire pension systems, which are financially underwritten by the residents in these municipalities.

As of 2024, Illinois maintained 300 fire pension funds and 363 police pension funds. Some communities provide both fund types, while others support only one.

There are also municipalities in Illinois that do not report any unfunded pension obligations; in 2024, 64 such municipalities were excluded from the IDOI list due to having no pension liabilities.

Police and fire pensions—commonly referred to as "pension benefits"— are considered deferred compensation. City or town officials enter into agreements to pay out benefits to public safety professionals, although these commitments are sometimes made without solid contribution plans from employees or taxpayers. This gives rise to a shortfall that eventually turns into pension debt, passing costs to future municipal residents. Municipalities fund these obligations mainly with property taxes, submitted yearly, as reflected in IDOI’s compiled reports.

In 2024, the average funding ratio for Illinois’ police and fire pension systems stood at 65.1%, underscoring the state’s broader retirement funding challenges.

Among Illinois’ pension systems, Glencoe Firefighters Pension Fund posted the lowest funding ratio at just 0.9%.

Conversely, the Savoy Firefighters Pension Fund led the state with a funding ratio of 797.7% and actuary funding of $149,803, far surpassing its obligations.

Illinois statewide pension debt increased by $1.5 billion in 2024, rising to $143.7 billion, the Commission on Government Forecasting and Accountability found. This made for a third consecutive year of pension debt growth, placing the total just short of the 20-year record of $144.2 billion set in 2020.

Data from the State Department of Insurance Public Pension Division show Illinois’ suburban and downstate funds reached $12.1 billion in unfunded actuarial liabilities for 2024, producing an average funding ratio of 49.18%. As a result, more than half the actuarial assets needed to cover future retirement benefits were missing.

In 2024, Illinois led the nation in portion of state GDP devoted to unfunded pension liability, approaching 20%, according to data from the Equable Institute. 

The Illinois Policy Institute, a nonpartisan research group, contends that this crisis has heightened the pressure on taxpayers. According to the organization, taxpayer funding for the state’s pension programs climbed from $614 million in 1996 to $11.2 billion by 2025.

Top 100 Most Underfunded Illinois Police and Fire Pension Funds (FY 2024)

Rank Pension Fund City Fund Type Funding % Unfunded Liability Total Liabilities
1 Glencoe Firefighters Pension Fund Glencoe Village or Township 0.9% $178,203 $179,832
2 South Chicago Heights Firefighters Pension Fund South Chicago Heights Village or Township 2.8% $491,701 $505,700
3 Bethany Firefighters Pension Fund Bethany Village or Township 3.9% $250,130 $260,252
4 Posen Firefighters Pension Fund Posen Village or Township 6.8% $1,013,154 $1,086,589
5 Nunda Rural FPD Firefighters Pension Fund Crystal Lake Fire Protection District 8% $155,069 $168,587
6 East St. Louis Firefighters Pension Fund East St. Louis City 9.5% $60,376,247 $66,732,525
7 Cairo Firefighters Pension Fund Cairo City 10.9% $4,757,521 $5,338,526
8 Riverdale Police Pension Fund Riverdale Village or Township 14.9% $45,058,163 $52,928,748
9 Washington Park Police Pension Fund Caseyville Village or Township 17.3% $2,295,422 $2,775,919
10 Lynwood Police Pension Fund Lynwood Village or Township 17.5% $13,417,550 $16,254,380
11 Stone Park Police Pension Fund Stone Park City 21.4% $17,485,225 $22,232,105
12 Harvey Firefighters Pension Fund Harvey City 22% $43,143,298 $55,313,475
13 Cairo Police Pension Fund Cairo Village or Township 23.8% $3,594,155 $4,716,195
14 Lincoln Firefighters Pension Fund Lincoln City 24.3% $17,964,106 $23,728,200
15 Burnham Police Pension Fund Burnham Village or Township 25.8% $7,033,692 $9,481,825
16 East Alton Police Pension Fund East Alton Village or Township 29% $7,752,199 $10,913,295
16 Danville Firefighters Pension Fund Danville City 29% $56,012,714 $78,905,481
18 North Chicago Police Pension Fund North Chicago City 29.2% $48,425,528 $68,354,735
19 Lyons Police Pension Fund Lyons Village or Township 30.6% $23,697,686 $34,165,503
20 Braidwood FPD Firefighters Pension Fund Braidwood Fire Protection District 32% $316,114 $464,595
21 Summit Police Pension Fund Summit City 32.6% $29,528,504 $43,781,677
22 Evergreen Park Firefighters Pension Fund Evergreen Park Village or Township 32.7% $2,456,722 $3,650,796
23 Blue Island Firefighters Pension Fund Blue Island City 33.1% $18,491,894 $27,630,414
24 Sauk Village Police Pension Fund Sauk Village Village or Township 34.9% $12,186,385 $18,729,752
25 Rock Island Firefighters Pension Fund Rock Island City 35% $57,571,195 $88,569,214
26 Wood Dale FPD Firefighters Pension Fund Wood Dale City 35.1% $32,350,412 $49,829,895
27 East Alton Firefighters Pension Fund East Alton Village or Township 35.5% $4,448,576 $6,899,172
28 Island Lake Police Pension Fund Island Lake Village or Township 36.8% $6,468,832 $10,231,984
29 Danville Police Pension Fund Danville City 36.9% $50,909,230 $80,729,515
30 Madison Police Pension Fund Madison City 37.1% $7,796,590 $12,403,202
31 Lincoln Police Pension Fund Lincoln City 37.3% $18,839,226 $30,062,677
32 Fairfield Police Pension Fund Fairfield City 38% $5,894,772 $9,500,767
33 Lansing Police Pension Fund Lansing Village or Township 38.8% $69,901,857 $114,240,820
34 Roberts Park FPD Firefighters Pension Fund Justice Fire Protection District 39% $17,530,740 $28,746,543
35 Forest Park Firefighters Pension Fund Forest Park Village or Township 39.2% $27,473,776 $45,186,356
36 Chicago Heights Firefighters Pension Fund Chicago Heights City 39.3% $62,391,745 $102,720,418
37 Rock Island Police Pension Fund Rock Island City 39.7% $73,031,157 $121,052,017
37 Orland Hills Police Pension Fund Orland Hills Village or Township 39.7% $6,319,400 $10,478,984
39 Worth Police Pension Fund Worth Village or Township 39.8% $21,860,053 $36,333,997
39 Blue Island Police Pension Fund Blue Island City 39.8% $32,059,062 $53,267,960
41 North Chicago Firefighters Pension Fund North Chicago City 40.4% $20,483,690 $34,370,261
42 Cicero Firefighters' Pension Fund Cicero Village or Township 40.8% $79,226,461 $133,790,594
43 Forest Park Police Pension Fund Forest Park Village or Township 41% $37,697,488 $63,937,177
44 Melrose Park Firefighters Pension Fund Melrose Park City 41.1% $61,238,248 $103,986,729
45 Kewanee Firefighters Pension Fund Kewanee Fire Protection District 41.3% $11,229,196 $19,115,798
46 North Riverside Firefighters Pension Fund North Riverside Village or Township 42.2% $18,334,006 $31,699,557
47 Willow Springs Police Pension Fund Willow Springs City 42.3% $7,186,960 $12,450,998
48 East St. Louis Police Pension Fund East St. Louis City 42.8% $31,710,417 $55,399,611
49 Mattoon Firefighters Pension Fund Mattoon City 43.3% $28,949,965 $51,067,176
50 Streator Firefighters Pension Fund Streator City 43.7% $9,841,102 $17,489,034
51 Pekin Firefighters Pension Fund Pekin City 44.2% $44,972,438 $80,603,425
52 Antioch Police Pension Fund Antioch Village or Township 44.3% $22,507,263 $40,430,804
53 Murphysboro Police Pension Fund Murphysboro City 44.8% $7,400,477 $13,406,403
54 Rockford Firefighters Pension Fund Rockford City 45% $243,720,485 $442,821,841
55 West Frankfort Police Pension Fund West Frankfort City 45.1% $8,460,333 $15,416,610
56 Cahokia Heights Police Pension Fund Centreville City 45.3% $19,664,032 $35,981,323
57 Hillside Police Pension Fund Hillside Village or Township 45.9% $28,601,329 $52,865,931
58 Oakbrook Terrace Fire Protection District Pension Fund Oakbrook Terrace City 46% $2,639,694 $4,889,901
58 Melrose Park Police Pension Fund Melrose Park Village or Township 46% $56,186,523 $104,105,647
58 Charleston Police Pension Fund Charleston City 46% $22,275,326 $41,224,924
61 Dekalb Firefighters Pension Fund De Kalb City 46.1% $52,987,441 $98,225,613
62 Oak Lawn Police Pension Fund Oak Lawn City 46.3% $117,769,104 $219,171,942
62 Stickney Police Pension Fund Stickney Village or Township 46.3% $11,415,170 $21,246,665
64 Canton Firefighters Pension Fund Canton City 46.4% $11,552,418 $21,564,491
65 North Riverside Police Pension Fund North Riverside Village or Township 46.6% $26,723,002 $50,002,140
65 Riverside Police Pension Fund Riverside City 46.6% $17,923,424 $33,563,776
67 Manhattan Police Pension Fund Manhattan Village or Township 46.7% $5,224,436 $9,810,452
68 Hillside Firefighters Pension Fund Hillside Village or Township 47% $19,279,606 $36,391,365
68 Lasalle Police Pension Fund La Salle Village or Township 47% $14,445,385 $27,269,276
68 River Grove Police Pension Fund River Grove Village or Township 47% $18,393,924 $34,717,954
71 Franklin Park Police Pension Fund Franklin Park Village or Township 47.3% $42,337,489 $80,377,132
72 Mattoon Police Pension Fund Mattoon City 47.4% $29,226,396 $55,546,726
73 West Frankfort Firefighters Pension Fund West Frankfort City 47.6% $5,931,509 $11,320,574
74 Park Forest Police Pension Fund Park Forest Village or Township 47.7% $33,109,771 $63,259,495
75 Jerseyville Police Pension Fund Jerseyville Village or Township 47.8% $8,021,268 $15,361,077
76 Marengo Police Pension Fund Marengo City 47.9% $8,865,811 $17,022,277
76 Maywood Police Pension Fund Maywood Village or Township 47.9% $40,650,996 $78,048,329
78 Charleston Firefighters Pension Fund Charleston City 48.1% $21,070,752 $40,612,567
78 Ottawa Firefighters Pension Fund Ottawa City 48.1% $21,080,148 $40,601,081
78 Matteson Firefighters Pension Fund Matteson Village or Township 48.1% $28,336,901 $54,641,705
81 Olympia Fields Police Pension Fund Olympia Fields Village or Township 48.3% $15,064,305 $29,129,269
81 Wayne Police Pension Fund Wayne Village or Township 48.3% $2,483,666 $4,803,696
83 Chicago Heights Police Pension Fund Chicago Heights Village or Township 48.5% $66,721,222 $129,652,992
84 Itasca Police Pension Fund Itasca Village or Township 48.8% $22,478,727 $43,875,854
84 Schiller Park Police Pension Fund Schiller Park Village or Township 48.8% $27,674,551 $54,075,306
86 Rockford Police Pension Fund Rockford City 49.7% $243,290,612 $484,039,160
87 Bridgeview Firefighters Pension Fund Bridgeview Village or Township 49.8% $31,729,816 $63,208,657
88 Carmi Police Pension Fund Carmi City 49.9% $5,017,333 $10,004,863
89 Savanna Firefighters Pension Fund Savanna City 50% $1,352,246 $2,703,812
90 Des Plaines Police Pension Fund Des Plaines Village or Township 50.2% $98,091,406 $196,967,826
91 South Chicago Heights Police Pension Fund South Chicago Heights City 50.4% $3,962,996 $7,982,608
91 Centralia Police Pension Fund Centralia City 50.4% $14,338,909 $28,938,213
91 Harrisburg Police Pension Fund Harrisburg City 50.4% $7,035,937 $14,185,669
94 Niles Police Pension Fund Niles City 50.5% $51,077,927 $103,200,536
94 Barrington Police Pension Fund Barrington Village or Township 50.5% $26,351,154 $53,218,265
94 Pontoon Beach Police Pension Fund Pontoon Beach Village or Township 50.5% $7,579,533 $15,319,113
97 Flossmoor Firefighters Pension Fund Flossmoor Village or Township 50.6% $3,521,600 $7,132,460
98 Caseyville Police Pension Fund Caseyville Village or Township 50.7% $3,440,097 $6,979,835
98 Zion Police Pension Fund Zion City 50.7% $37,726,460 $76,487,262
100 Springfield Firefighter's Pension Fund Springfield Village or Township 50.8% $173,150,294 $352,156,867

Information for this report was sourced from the Illinois Department of Insurance (IDOI). The complete data is available here.