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HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO

SCHEDULES OF REQUIRED SUPPLEMENTARY INFORMATION

SCHEDULE OF THE DISTRICT'S PROPORTIONATE SHARE OF
THE NET PENSION LIABILITY

SCHOOL EMPLOYEES RETIREMENT SYSTEM (SERS) OF OHIO

LAST THREE FISCAL YEARS

2016 2015 2014

District's proportion of the net pension 0.30686400% 0.30701700% 0.30701700%
liability

District's proportionate share of the net $ 17,509,957 $ 15,537,956 $ 18,257,316
pension liability

District's covered-employee payroll $ 9,238,209 $ 8,921,306 $ 7,335,853

District's proportionate share of the net 189.54% 174.17% 248.88%
pension liability as a percentage of its
covered-employee payroll

Plan fiduciary net position as a percentage 69.16% 71.70% 65.52%
of the total pension liability

Note: Information prior to fiscal year 2014 is not available.

Amounts presented for each fiscal year were determined as of the District's measurement date,
which is the prior fiscal year-end.

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