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$100M+ (Huge) · Texas Local Fire Fighters Retirement Act (TLFFRA) Plan #232

Lubbock Fire Pension Fund

Lubbock·Lubbock County·South Plains
#2 by AUM#13 by Funded Ratio#11 shortest amortization#34 most conservative discount
FY24 Assets Under Management (AUM)
$277.8M
Funded Ratio
74.28%
Discount Rate
7.50%
Amortization
18.2 yr
Cost Method
EAN
Contributions
Fixed
PRB Asset Class: $100M+$50M – $100M$10M – $50MUnder $10M

ProfileFY2024 PRB Verified

Lubbock FF sits at #2 of 42 Texas Local Fire Fighters Retirement Act (TLFFRA) plans by assets under management (AUM). Its FY2024 funded ratio of 74.28% is near the TLFFRA simple mean of 65.6%. The plan's effective amortization period of 18.2 years is within the PRB's preferred 10-25 year range. The 7.50% discount rate is more aggressive than the TLFFRA median of 7.25%. The plan uses Entry Age Normal cost method and a fixed contribution policy.

Plan AdministrationLocal Board · Local Operations

Phone (PRB filing)
(806) 762-1590
Mailing Address
4223 85th Street, Lubbock, TX 79423

Source: PRB plan-detail page #232.

Membership & ContributionsPRB Filing

Active Members
442
Annuitants
324
Active / Annuitant Ratio
1.36
Employee Contribution
14.98% of pay
Employer Contribution
21.75% of pay
Social Security
No
Fiscal Year End
December

Source: PRB plan-detail page #232.

Benefit TermsTier 1 Provisions

Normal Retirement
Age/YCS: 50/20
Benefit Formula (Tier 1)
68.92% x Final Average Salary + $335.05 x YCS > 20
Final Average Salary
Highest 24 months
COLA
None

Source: PRB plan-detail page #232. Tier 1 reflects the primary benefit tier; some plans have a separate Tier 2 for members hired after a specified date. See the PRB page for full plan provisions.

Service ProvidersActuary · Custodian · Advisor · Auditor

Service providers: Not separately published in PRB filings or on the fund's public materials. TLFFRA boards typically retain an independent actuary, a bank custodian, an investment consultant, and an external auditor. Service-provider engagements are local-board records and typically become public through board minutes (available by request from the plan administrator) or in the audited financial statements filed with the PRB. The fund's website (linked above) often lists current providers under a "Service Providers" or "Board" tab.

Sponsoring AgencyLubbock Fire Department

Sponsoring Fire Department: The Lubbock Fire Department covers the City of Lubbock, Lubbock County. The fund covers 442 active firefighters and 324 annuitants as reported on the PRB-1000 filing. Department-level operational detail (station count, apparatus, accreditation, ISO rating) is not separately tracked in TLFFRA filings; the City of Lubbock's fire department web page is the canonical source.

FY2024 Financials & Actuarial DetailTexas Pension Review Board

Market Value of Assets
$277,847,244
Actuarial Value of Assets
$277,952,529
Actuarial Accrued Liability
$374,217,092
Funded Ratio (Actuarial)
74.28%
Effective Amortization
18.2 years
Discount Rate
7.50%
Inflation Assumption
2.50%
Payroll Growth
3.25%
Total Expenses (% of Assets)
0.140% (14.0 bps)  #1 of 42 (lowest=best)
Cost Method
Entry Age Normal
Contribution Type
Fixed

View this plan's full PRB record →

Expense ratio note: The "Total Expenses (% of Assets)" line is the PRB's published total operating expenses (administrative + investment-related) as a percentage of net assets, sourced from each plan's annual financial report. Per the PRB's own disclaimer: "Due to inconsistencies in reporting of investment expenses, this data may not be an entirely accurate depiction of true investment-related expenses paid." Lower is generally better but cohort context matters. Smaller funds carry higher fixed administrative costs. The 42-fund average is 0.708% (70.8 bps); median is 0.675% (67.5 bps). Source: PRB expenses CSV →