How we did it
The Calkins Media analysis of PSERS data focused on 2013-14 benefits and contributions, using a state-maintained database of pensions released each July. That database includes a monthly pension payment, which Calkins converted into annual pension amounts, final employer and years of service.
The data was analyzed to determine total pensions paid out by school district and the number of retirees per district. That information was paired with a list of contributions made by school district provided by the retirement system.
Any district, charter school, technical school or community college that did not both contribute to the system and have retirees receiving pensions credited with working there last was excluded from the analysis.