Funded Ratios for Systems based on information available/received as of 10/01/09
| Board Name | Funded Ratio | Date of Last Valuation |
| Mass Port | 110.6% | 1/1/2008 |
| Wellesley | 106.1% | 1/1/2008 |
| Lexington | 100.5% | 1/1/2008 |
| Minuteman Reg. | 99.6% | 1/1/2009 |
| Concord | 96.1% | 1/1/2008 |
| Greater Lawrence SD | 95.3% | 1/1/2007 |
| Cambridge | 92.0% | 1/1/2008 |
| Dedham | 92.0% | 1/1/2008 |
| Adams | 90.4% | 1/1/2008 |
| Marblehead | 89.9% | 1/1/2008 |
| Brockton | 89.7% | 1/1/2008 |
| Norwood | 89.7% | 1/1/2007 |
| Northbridge | 84.8% | 1/1/2008 |
| Montague | 84.3% | 1/1/2008 |
| Fairhaven | 84.2% | 1/1/2008 |
| Leominster | 83.5% | 1/1/2008 |
| North Attleboro | 82.9% | 1/1/2008 |
| Winchester | 81.5% | 1/1/2007 |
| Wakefield | 80.6% | 1/1/2008 |
| Hingham | 80.1% | 1/1/2008 |
| Needham | 79.5% | 1/1/2007 |
| Blue Hills Reg | 78.0% | 1/1/2008 |
| Woburn | 77.9% | 1/1/2008 |
| Easthampton | 77.7% | 1/1/2008 |
| Mass Turnpike | 77.4% | 1/1/2008 |
| Shrewsbury | 77.0% | 1/1/2008 |
| Reading | 75.7% | 7/1/2007 |
| Attleboro | 75.5% | 1/1/2007 |
| Arlington | 75.3% | 1/1/2008 |
| Framingham | 75.3% | 1/1/2008 |
| Berkshire Regional | 75.1% | 1/1/2009 |
| Maynard | 75.1% | 1/1/2007 |
| Braintree | 74.7% | 1/1/2008 |
| Westfield | 74.0% | 1/1/2007 |
| Milton | 73.8% | 1/1/2009 |
| MWRA | 73.8% | 1/1/2009 |
| Franklin Cty | 73.5% | 1/1/2008 |
| Milford | 73.5% | 1/1/2007 |
| Malden | 73.3% | 1/1/2008 |
| Andover | 73.0% | 1/1/2007 |
| Weymouth | 71.9% | 1/1/2007 |
| State | 71.6% | 1/1/2009 |
| Danvers | 71.3% | 1/1/2007 |
| Gardner | 70.6% | 1/1/2008 |
| Winthrop | 69.4% | 1/1/2007 |
| Natick | 69.2% | 1/1/2008 |
| Medford | 69.1% | 1/1/2008 |
| Watertown | 69.0% | 1/1/2008 |
| Plymouth | 68.7% | 1/1/2008 |
| Stoneham | 68.2% | 1/1/2007 |
| Taunton | 68.1% | 1/1/2008 |
| Worcester | 68.0% | 1/1/2009 |
| Essex Regional | 67.7% | 1/1/2008 |
| Boston | 67.6% | 1/1/2008 |
| Falmouth | 67.6% | 1/1/2008 |
| Brookline | 67.3% | 1/1/2008 |
| North Adams | 67.3% | 1/1/2009 |
| Newton | 67.1% | 1/1/2008 |
| Hampden County Regional | 66.5% | 1/1/2008 |
| Clinton | 66.3% | 1/1/2007 |
| Saugus | 66.3% | 1/1/2007 |
| Holyoke | 66.0% | 1/1/2007 |
| Northampton | 66.0% | 1/1/2008 |
| Bristol County | 65.8% | 1/1/2007 |
| Norfolk County | 65.7% | 1/1/2008 |
| Somerville | 65.5% | 1/1/2008 |
| Amesbury | 65.3% | 1/1/2008 |
| Mass Housing Finance | 65.2% | 1/1/2009 |
| Newburyport | 65.0% | 1/1/2008 |
| Quincy | 65.0% | 1/1/2007 |
| Dukes County | 64.6% | 1/1/2007 |
| Melrose | 64.6% | 1/1/2008 |
| Waltham | 64.4% | 1/1/2008 |
| Hampshire County | 63.4% | 1/1/2007 |
| Marlborough | 62.9% | 1/1/2009 |
| Commonwealth | 62.7% | 1/1/2009 |
| West Springfield | 62.2% | 1/1/2008 |
| Chicopee | 61.7% | 1/1/2008 |
| Plymouth County | 61.4% | 1/1/2007 |
| Haverhill | 60.8% | 1/1/2008 |
| Beverly | 60.6% | 1/1/2008 |
| Peabody | 60.3% | 1/1/2008 |
| Revere | 59.4% | 1/1/2008 |
| Lowell | 58.8% | 1/1/2007 |
| Southbridge | 58.6% | 1/1/2008 |
| Mass. Teachers | 58.2% | 1/1/2009 |
| Greenfield | 57.3% | 1/1/2009 |
| Fall River | 57.1% | 1/1/2006 |
| Methuen | 56.6% | 1/1/2008 |
| Worcester Regional | 56.3% | 1/1/2007 |
| Gloucester | 55.8% | 1/1/2008 |
| Salem | 55.7% | 1/1/2008 |
| Belmont | 55.3% | 1/1/2008 |
| Fitchburg | 54.8% | 1/1/2008 |
| Barnstable | 53.8% | 1/1/2009 |
| Athol | 53.3% | 1/1/2007 |
| Swampscott | 51.6% | 1/1/2008 |
| Hull | 51.5% | 1/1/2008 |
| Middlesex | 50.7% | 1/1/2008 |
| Webster | 49.4% | 1/1/2008 |
| Lawrence | 48.9% | 1/1/2008 |
| Lynn | 48.1% | 1/1/2007 |
| Chelsea | 45.6% | 1/1/2009 |
| New Bedford | 44.9% | 1/1/2007 |
| Pittsfield | 43.2% | 1/1/2009 |
| Springfield | 42.4% | 1/1/2008 |
| Everett | 36.9% | 1/1/2008 |