Page 96 - Hudson City Schools CAFR 2017

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 FOUR FISCAL YEARS (1)
2017 2016 2015 2014

District's proportion of the net pension
liability 0.30361027% 0.30686400% 0.30701700% 0.30701700%
District's proportionate share of the net
pension liability $ 22,221,471 $ 17,509,957 $ 15,537,956 $ 18,257,316

District's covered payroll $ 9,477,429 $ 9,238,209 $ 8,921,306 $ 7,335,853
District's proportionate share of the net
pension liability as a percentage of its
covered payroll 234.47% 189.54% 174.17% 248.88%

Plan fiduciary net position as a percentage
of the total pension liability 62.98% 69.16% 71.70% 65.52%

Note: Information prior to 2014 was unavailable. Schedule is intended to show information
for 10 years. Additional years will be displayed as they become available.

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

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