Page 106 - Hudson CAFR Report 2018

HUDSON CITY SCHOOL DISTRICT
SUMMIT COUNTY, OHIO

SCHEDULES OF REQUIRED SUPPLEMENTARY INFORMATION

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

STATE TEACHERS RETIREMENT SYSTEM (STRS) OF OHIO

LAST FIVE FISCAL YEARS

2018 2017 2016 2015 2014

District's proportion of the 0.25609999% 0.25761786% 0.26310210% 0.26831696% 0.26831696%
net pension liability

District's proportionate share of the $ 60,837,103 $ 86,232,462 $ 72,713,725 $ 65,263,971 $ 77,742,015
net pension liability

District's covered payroll $ 28,118,971 $ 27,306,064 $ 27,781,386 $ 27,414,577 $ 28,446,892

District's proportionate share of the 216.36% 315.80% 261.74% 238.06% 273.29%
net pension liability as a percentage of its
covered payroll

Plan fiduciary net position as a percentage 75.30% 66.80% 72.10% 74.70% 69.30%
of the total pension liability

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.

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

SEE ACCOMPANYING NOTES TO THE REQUIRED SUPPLEMENTARY INFORMATION

F 85