46 North Benefit Advisors

The Benefits Gateway

The Scorecard

Look up any Indiana county, city, town or township and see what its own public filings say about what it spends on employees — the salary line, the benefits line, the ratio between them, where that ratio sits against real peer units, and whether a cost per employee can honestly be computed from it. Every figure on the result carries the filing it came from.

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    What you are looking at

    Where each number comes from

    The filings

    AFR 2024 and Form 4B 2025

    Salaries are line D101 of the Indiana Gateway Annual Financial Report for 2024 and employee benefits are line D107; township filings additionally carry D808, “Health Care”. Budgets and levies are the DLGF certified figures for budget year 2025. Where an advertised budget exceeds the adopted one we print the adopted figure, because adopted is the number that governs.

    The comparison

    The same peer set as the Pressure Test

    The cohort placement reads the same reference file the Pressure Test reads — 863 units filing both a salary and a benefits line — and runs the same arithmetic. The two tools cannot disagree about where a unit sits, because there is only one copy of the answer.

    The refusals

    Most units get no cost per employee

    A cost per employee is shown only where somebody counted the full-time employees by hand off the Gateway 100R. That is 28 units out of 1,932. The rest get a sentence explaining why, which is worth more than a number nobody can stand behind.

    School corporations are searchable and their disbursements are shown, but they get no ratio and no cohort: Indiana school corporations do not file salary and employee benefit lines on the Annual Financial Report the way the other three unit types do. Saying so is more use than inventing a comparison.

    Read this before you quote it

    Four things the Scorecard is not

    It is not a savings estimate

    Nothing here is a quote and nothing here is a projection. A ratio well above a peer cohort is a reason to look at the line this budget cycle. It is a prioritisation signal, not a verdict, and certainly not a promise of what a different arrangement would cost.

    It is not our opinion of your plan

    We have not seen your plan documents, your claims experience, your enrolment, or your pharmacy contract. The Scorecard knows what you filed with the State and nothing else. Everything that actually determines what a plan costs is invisible to it.

    It does not name your vendors

    Our working file records a carrier, broker or pharmacy benefit manager only where a public document states one, and those columns are not published here at all. Naming an incumbent beside a unit is a fight we have no reason to pick and no business picking in public.

    It publishes no merger prediction

    We score townships against the twelve statutory criteria in IC 36-6-1.7, and that scoring stays internal. The Department of Local Government Finance publishes the actual list on 31 December 2026. You can run the criteria against your own township on the merger check, which computes in your browser and sends us nothing.

    If a figure here looks wrong to you, it is probably wrong, and we would like to know. The most common cause is a benefits spend booked to a fund the Annual Financial Report does not roll into line D107 — 744 civil units filed a benefits line of exactly zero. Tell us and we will correct the record and say so.