MOORLACH UPDATE — 2018 County Per Capita UNPs — September 4, 2019

My rankings of California’s 58 counties last year have been modified for two counties (see MOORLACH UPDATE — San Francisco County #56/57 — March 20, 2018).

Modoc County has been traditionally late for every county ranking I’ve prepared over the last seven years. We were able to obtain the Unrestricted Net Deficit for Modoc for June 30, 2016, and its unfunded Other Post Employment Benefits (OPEBs) for the years ended June 30, 2017 and 2018 to come up with reasonable estimates.

Imperial County is a mystery. Last year we used their June 30, 2016 Comprehensive Annual Financial Report (CAFR) number. Their June 30, 2017 CAFR reflected a positive Net Unrestricted Assets. It looks like there was a reclassification of what was considered restricted in 2017. Their position reversed for the year ended June 30, 2018. Add to that the OPEB liabilities of $268,150,000 and it had a dramatic drop in the rankings.

The first chart below provides the rankings of all 58 counties by the per capita Unrestricted Net Position (UNP) for the year ended June 30, 2018. The second chart compares the rankings between June 30, 2018 and 2017. The third chart lists and compares the UNPs in order, from largest to lowest, for 2018 and 2017.

The total combined Unrestricted Net Deficit for the 58 counties has grown by $13.5 billion, up by 32.5%, with LA County representing $10.4 billion (77%) of the increase. All the same, the county rankings have not moved dramatically when reviewing the UNPs (other than the anomaly of Imperial County), as can be seen in the third chart. But, the per capita rankings in the second chart saw some volatility for a few of the counties and it would be interesting to learn their individual stories.

County Rankings — Year Ended June 30, 2018

Rank County 2018 Population Estimate 2018 UNP/Cap
1 San Mateo 774,155 $969,478,000 $1,252
2 Alameda 1,660,202 $163,925,000 $99
3 San Benito 57,088 ($2,901,358) ($51)
4 Ventura 859,073 ($167,704,000) ($195)
5 Napa 141,294 ($45,421,748) ($321)
6 San Diego 3,337,456 ($1,250,068,000) ($375)
7 Tulare 475,834 ($193,115,000) ($406)
8 Monterey 443,281 ($180,147,335) ($406)
9 San Bernardino 2,174,938 ($887,566,000) ($408)
10 Stanislaus 555,624 ($308,359,785) ($555)
11 Lake 65,081 ($43,801,385) ($673)
12 Solano 439,793 ($316,265,304) ($719)
13 Fresno 1,007,229 ($735,368,000) ($730)
14 Kings 151,662 ($115,419,194) ($761)
15 San Luis Obispo 280,101 ($217,606,000) ($777)
16 Riverside 2,415,955 ($1,947,282,000) ($806)
17 Amador 38,094 ($30,960,943) ($813)
18 Contra Costa 1,149,363 ($939,047,000) ($817)
19 Calaveras 45,157 ($38,290,054) ($848)
20 Tehama 64,039 ($55,231,805) ($862)
21 Marin 263,886 ($244,489,974) ($926)
22 Yolo 221,270 ($206,494,891) ($933)
23 Placer 389,532 ($383,463,000) ($984)
24 Merced 279,977 ($285,353,575) ($1,019)
25 Orange 3,221,103 ($3,312,306,000) ($1,028)
26 Lassen 30,911 ($32,044,808) ($1,037)
27 San Joaquin 758,744 ($811,650,698) ($1,070)
28 Santa Clara 1,956,598 ($2,277,610,000) ($1,164)
29 Sutter 97,238 ($115,810,680) ($1,191)
30 Butte 227,621 ($279,061,376) ($1,226)
31 Santa Barbara 453,457 ($562,947,000) ($1,241)
32 Sonoma 503,332 ($649,958,000) ($1,291)
33 Nevada 99,155 ($130,832,826) ($1,319)
34 Shasta 178,271 ($250,319,261) ($1,404)
35 El Dorado 188,399 ($276,994,712) ($1,470)
36 Santa Cruz 276,864 ($425,382,137) ($1,536)
37 Humboldt 136,002 ($221,987,842) ($1,632)
38 Sacramento 1,529,501 ($2,531,677,000) ($1,655)
39 Plumas 19,773 ($34,330,857) ($1,736)
40 Modoc 9,612 ($17,378,222) ($1,808)
41 Kern 905,801 ($1,689,857,000) ($1,866)
42 Madera 158,894 ($314,570,478) ($1,980)
43 Mendocino 89,299 ($177,033,033) ($1,982)
44 Imperial 190,624 ($378,258,000) ($1,984)
45 Tuolumne 54,740 ($121,719,478) ($2,224)
46 Yuba 74,727 ($173,947,680) ($2,328)
47 Colusa 22,098 ($56,012,370) ($2,535)
48 Siskiyou 44,612 ($113,592,214) ($2,546)
49 Los Angeles 10,283,729 ($29,158,786,000) ($2,835)
50 Mono 13,822 ($40,825,597) ($2,954)
51 San Francisco 883,963 ($2,950,722,000) ($3,338)
52 Glenn 28,796 ($102,630,299) ($3,564)
53 Inyo 18,577 ($71,371,486) ($3,842)
54 Mariposa 18,129 ($80,099,278) ($4,418)
55 Del Norte 27,221 ($127,409,084) ($4,681)
56 Sierra 3,207 ($20,736,868) ($6,466)
57 Trinity 13,635 ($92,606,153) ($6,792)
58 Alpine 1,154 ($11,678,443) ($10,120)

UNP Per Capitas – YE June 30, 2018 vs June 30, 2017

Rank County UNP/Cap Rank County Per Capita Change
1 San Mateo $1,252 1 San Mateo $1,341 0
2 Alameda $99 2 Imperial $143 -42
3 San Benito ($51) 3 Alameda $70 1
4 Ventura ($195) 4 San Benito ($78) 1
5 Napa ($321) 5 Napa ($142) 0
6 San Diego ($375) 6 Ventura ($231) 2
7 Tulare ($406) 7 Tulare ($321) 0
8 Monterey ($406) 8 San Diego ($347) 2
9 San Bernardino ($408) 9 Monterey ($357) 1
10 Stanislaus ($555) 10 Marin ($385) -11
11 Lake ($673) 11 Stanislaus ($458) 1
12 Solano ($719) 12 San Bernardino ($465) 3
13 Fresno ($730) 13 Lake ($529) 2
14 Kings ($761) 14 Kings ($532) 0
15 San Luis Obispo ($777) 15 Placer ($555) -8
16 Riverside ($806) 16 Solano ($660) 4
17 Amador ($813) 17 Lassen ($687) -9
18 Contra Costa ($817) 18 Riverside ($709) 2
19 Calaveras ($848) 19 Tehama ($724) -1
20 Tehama ($862) 20 Amador ($749) 3
21 Marin ($926) 21 San Luis Obispo ($810) 6
22 Yolo ($933) 22 Santa Clara ($819) -6
23 Placer ($984) 23 Calaveras ($839) 4
24 Merced ($1,019) 24 Sonoma ($906) -8
25 Orange ($1,028) 25 Shasta ($937) -9
26 Lassen ($1,037) 26 Fresno ($943) 13
27 San Joaquin ($1,070) 27 Orange ($963) 2
28 Santa Clara ($1,164) 28 Butte ($999) -2
29 Sutter ($1,191) 29 San Joaquin ($1,045) 2
30 Butte ($1,226) 30 Nevada ($1,081) -3
31 Santa Barbara ($1,241) 31 Contra Costa ($1,093) 13
32 Sonoma ($1,291) 32 Merced ($1,114) 8
33 Nevada ($1,319) 33 Yolo ($1,145) 11
34 Shasta ($1,404) 34 Santa Barbara ($1,183) 3
35 El Dorado ($1,470) 35 Sutter ($1,216) 6
36 Santa Cruz ($1,536) 36 El Dorado ($1,219) 1
37 Humboldt ($1,632) 37 Alpine ($1,228) -21
38 Sacramento ($1,655) 38 Santa Cruz ($1,313) 2
39 Plumas ($1,736) 39 Madera ($1,414) -3
40 Modoc ($1,808) 40 Mono ($1,441) -10
41 Kern ($1,866) 41 Humboldt ($1,465) 4
42 Madera ($1,980) 42 Sacramento ($1,553) 4
43 Mendocino ($1,982) 43 Colusa ($1,561) -4
44 Imperial ($1,984) 44 Plumas ($1,582) 5
45 Tuolumne ($2,224) 45 Modoc ($1,774) 5
46 Yuba ($2,328) 46 Los Angeles ($1,829) -3
47 Colusa ($2,535) 47 Tuolumne ($1,830) 2
48 Siskiyou ($2,546) 48 Mendocino ($1,834) 5
49 Los Angeles ($2,835) 49 Siskiyou ($1,836) 1
50 Mono ($2,954) 50 Kern ($1,914) 9
51 San Francisco ($3,338) 51 Del Norte ($1,917) -4
52 Glenn ($3,564) 52 Mariposa ($2,046) -2
53 Inyo ($3,842) 53 Yuba ($2,053) 7
54 Mariposa ($4,418) 54 Inyo ($2,206) 1
55 Del Norte ($4,681) 55 Glenn ($2,294) 3
56 Sierra ($6,466) 56 San Francisco ($2,929) 5
57 Trinity ($6,792) 57 Trinity ($3,977) 0
58 Alpine ($10,120) 58 Sierra ($5,360) 2

UNP — Year Ended June 30, 2018 versus June 30,2017

Rank County 2018 Rank County 2017 Change
1 San Mateo $969,478,000 1 San Mateo $1,032,917,000 0
2 Alameda $163,925,000 2 Alameda $115,106,000 0
3 San Benito ($2,901,358) 3 Imperial $26,949,000 -39
4 Alpine ($11,678,443) 4 Alpine ($1,413,568) 0
5 Modoc ($17,378,222) 5 San Benito ($4,444,297) 2
6 Sierra ($20,736,868) 6 Modoc ($16,992,162) 1
7 Amador ($30,960,943) 7 Sierra ($17,190,950) 1
8 Lassen ($32,044,808) 8 Mono ($19,765,256) -3
9 Plumas ($34,330,857) 9 Napa ($20,269,000) -4
10 Calaveras ($38,290,054) 10 Lassen ($21,243,147) 2
11 Mono ($40,825,597) 11 Amador ($28,746,924) 4
12 Lake ($43,801,385) 12 Plumas ($31,353,531) 3
13 Napa ($45,421,748) 13 Lake ($34,337,436) 1
14 Tehama ($55,231,805) 14 Colusa ($34,403,557) -1
15 Colusa ($56,012,370) 15 Mariposa ($37,130,513) -2
16 Inyo ($71,371,486) 16 Calaveras ($37,912,384) 6
17 Mariposa ($80,099,278) 17 Inyo ($41,082,055) 1
18 Trinity ($92,606,153) 18 Tehama ($46,360,517) 4
19 Glenn ($102,630,299) 19 Del Norte ($51,993,373) -5
20 Siskiyou ($113,592,214) 20 Trinity ($54,192,327) 2
21 Kings ($115,419,194) 21 Glenn ($65,896,660) 2
22 Sutter ($115,810,680) 22 Kings ($79,544,253) 1
23 Tuolumne ($121,719,478) 23 Siskiyou ($82,058,669) 3
24 Del Norte ($127,409,084) 24 Tuolumne ($100,120,000) 1
25 Nevada ($130,832,826) 25 Marin ($101,488,000) -9
26 Ventura ($167,704,000) 26 Nevada ($106,803,720) 1
27 Yuba ($173,947,680) 27 Sutter ($117,888,830) 5
28 Mendocino ($177,033,033) 28 Tulare ($151,683,000) -2
29 Monterey ($180,147,335) 29 Yuba ($153,077,504) 2
30 Tulare ($193,115,000) 30 Monterey ($157,800,000) 1
31 Yolo ($206,494,891) 31 Mendocino ($163,486,575) 3
32 San Luis Obispo ($217,606,000) 32 Shasta ($167,268,000) -3
33 Humboldt ($221,987,842) 33 Ventura ($198,202,000) 7
34 Marin ($244,489,974) 34 Humboldt ($200,656,339) 1
35 Shasta ($250,319,261) 35 Placer ($212,323,000) -8
36 El Dorado ($276,994,712) 36 Madera ($221,281,000) -4
37 Butte ($279,061,376) 37 El Dorado ($225,513,596) 1
38 Merced ($285,353,575) 38 Butte ($226,249,000) 1
39 Stanislaus ($308,359,785) 39 San Luis Obispo ($226,970,000) 7
40 Madera ($314,570,478) 40 Yolo ($250,552,000) 9
41 Solano ($316,265,304) 41 Stanislaus ($250,775,999) 2
42 Imperial ($378,258,000) 42 Solano ($287,817,986) 1
43 Placer ($383,463,000) 43 Merced ($305,869,526) 5
44 Santa Cruz ($425,382,137) 44 Santa Cruz ($363,117,518) 0
45 Santa Barbara ($562,947,000) 45 Sonoma ($457,536,000) -1
46 Sonoma ($649,958,000) 46 Santa Barbara ($532,968,000) 1
47 Fresno ($735,368,000) 47 San Joaquin ($780,575,000) -1
48 San Joaquin ($811,650,698) 48 Fresno ($939,690,000) 1
49 San Bernardino ($887,566,000) 49 San Bernardino ($1,004,921,000) 0
50 Contra Costa ($939,047,000) 50 San Diego ($1,151,817,000) -1
51 San Diego ($1,250,068,000) 51 Contra Costa ($1,245,474,000) 1
52 Kern ($1,689,857,000) 52 Santa Clara ($1,586,614,000) -2
53 Riverside ($1,947,282,000) 53 Riverside ($1,689,770,000) 0
54 Santa Clara ($2,277,610,000) 54 Kern ($1,713,301,000) 2
55 Sacramento ($2,531,677,000) 55 Sacramento ($2,351,925,000) 0
56 San Francisco ($2,950,722,000) 56 San Francisco ($2,560,735,000) 0
57 Orange ($3,312,306,000) 57 Orange ($3,074,958,000) 0
58 Los Angeles ($29,158,786,000) 58 Los Angeles ($18,728,499,000) 0

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