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HomeMy WebLinkAbout05. Receive 2020 Annual Deferred Compensation Report Page 1 of 47 Item 5. CENTRAL SAN BOARD OF DIRECTORS POSITION PAPER MEETING DATE: APRIL 1, 2021 SUBJECT: RECEIVE THE 2020 ANNUAL DEFERRED COMPENSATION REPORT ENCOMPASSING CENTRAL SAN'S 457(8) DEFERRED COMPENSATION, 401(A) MONEY PURCHASE, AND 401(H) RETIREMENT HEALTH SAVINGS PLANS SUBMITTED BY: INITIATING DEPARTMENT: KEVIN MIZUNO, FINANCE MANAGER ADMINISTRATION-FINANCE REVIEWED BY: PHILIP LEIBER, DIRECTOR OF FINANCE AND ADMINISTRATION Roger S. Bailey General Manager ISSUE The Deferred Compensation Plan Advisory Committee respectfully submits its 2020 Annual Report. BACKGROUND Deferred Compensation Advisory Committee The Board of Directors approved the establishment of the Deferred Compensation Plan Advisory Committee (Advisory Committee) in January 1982. The scope of activities of the Advisory Committee, last amended by the Board in 2012, includes: • Establishing internal administrative procedures • Educating participants regarding the Plan • Fiduciary Oversight of the Plan • Review and approve emergency withdrawal requests • Reviewing investment performance of the Plan • Submission of an Annual Report to the Board of Directors and Plan participants April 1, 2021 Regular Board Meeting Agenda Packet- Page 28 of 153 Page 2 of 47 The Advisory Committee is currently comprised of seven members, summarized on the attached roster (Attachment 1). As adopted by the Board, the Advisory Committee is designed to be representative of plan participants and be comprised of non-management employees across the various employee negotiating groups and organizational departments. The two non-management employee negotiating groups that are represented are the Management Support/Confidential Group (MSCG) and the Employees'Association Public Employees Union, Local One (Local 1). The Finance Manager serves as the Advisory Committee Chair and Plan Administrator facilitating meetings of the Advisory Committee and serving as Central San's primary contact with the Third Party Administrator(TPA), currently I CMA-RC. The Advisory Committee met most recently on February 3, 2021, to discuss the annual performance of the plan as well as conduct their regular quarterly review(i.e. review of participant educational/outreach efforts, discuss forthcoming provisions or regulations impacting the plan with the TPA, Committee membership, etc.). One of the more significant topics discussed by the Advisory Committee at the meeting was regarding the review and amendment of the existing Administrative Procedures document which is discussed in more detail later. Minutes from this meeting are included in Attachment 2. Annual Report for Calendar Year 2020 The Annual Report (Attachment 3) shows the current value of assets, segmented between the 457(b), 401(a) and 401(h) Retirement Health Savings (RHS) plans with further detail for employee, beneficiary, and temporary accounts. The report also shows the distribution of assets by investment type for each sub- plan, a trend analysis line chart showing the changes in total market value over the previous five years, and the mix of assets between seven investment type categories in that same five-year period. The I CMA-RC program that Central San offers provides participants a wide variety of investment alternatives across various asset classes, with the selection of the asset mix being the choice of individual participants. In the aggregate, Central San participants continue to have a relatively large share of assets in the Stable Value/Cash Management plan when compared to the total distribution of I CMA-RC 457(b) Client assets at 21.59% of Plan assets. Per discussion with I CMA-RC, Central San's participant profile (still a generally somewhat older workforce, and with a core defined benefit pension program)typically explains the more conservative allocation. ICMA-RC representatives also highlighted that Central San Plan participants continue to invest more heavily in U.S. Stocks (38.18%) rather than the Balanced/Asset Allocation option (17.15%). This trend even holds true in the younger age group categories which is generally reversed when compared to other I CMA-RC retirement plan clients. In conjunction with its transition to the CalPERS Health Benefits Program effective in Fiscal Year (FY) 2019-20 (July 1, 2019), Central San implemented a Health Reimbursement Arrangement (HRA), maintained in the I CMA-RC RHS plan account, for Tier I I I employees of Local 1 and MSCG, excluding the Management Group and unrepresented employees. The District contributes 1.5% of base salary for each eligible employee to be used for for eligible I RS qualified medical expenses post District employment. Accordingly, Central San entered into an agreement with I CMA-RC to open and administer an HRA. The RHS plan's assets reported a total market value of$437,791 as of December 31, 2020. During 2020, there were total employer contributions of $255,666 and investment gains (net of fees) of $56,898, representing total year-to-date growth of approximately 14.93%. Education and Outreach to Plan Participants At the onset of 2020, Central San coordinated with I CMA-RC to rollout a financial wellness seminar program to educate employees on important and trending retirement topics. Eight seminars, facilitated by I CMA-RC, were planned to be held throughout the year in the Plant Operations Building Multi-Purpose Room (MPR)for employees to attend. Unfortunately, with new challenges posed by the COVI D-19 pandemic, it was not possible to conduct these seminars on site. However, throughout the year Central San continued to offer monthly recurring "virtual" face-to-face meetings with an ICMA-RC Retirement April 1, 2021 Regular Board Meeting Agenda Packet- Page 29 of 153 Page 3 of 47 Planning Specialist. These one-on-one meetings allow employees the opportunity to learn about I CMA- RC online tools, discuss retirement planning strategies and investment options, and make investment strategy and allocation changes. These meetings continue to be popular with Central San employees with 115 virtual one-on-one participant meetings with a Plan Specialist, 15 virtual consultations with a Certified Financial Planner, and 50 webinar attendees during 2020. Despite some setbacks encountered during 2020, one significant improvement over recent years was that the Advisory Committee was able meet to on a quarterly basis, and has developed a schedule to meet quarterly indefinitely. At its most recent meeting, the Advisory Committee also reviewed updated Plan summary information be posted on the District's intranet in hopes of increasing employee awareness of the Plan and empowering them to enroll and manage their account using online tools offered by I CMA- RC. Administrative Services Agreement I n March 2020, Central San extended its administrative agreement with I CMA-RC through December 31, 2021, to continue providing record keeping and education services for the District's 457(b) Deferred Compensation Plan and 401(a) Money Purchase Plan. The agreement specified compensation to I CMA- RC of 0.0525% annually, reduced from 0.14% as specified in the prior agreement dated 2014. Any revenue received from funds above the 0.0525% is returned to the District into an Administrative Allowance Account to be used for allowable costs and activities. Administrative Procedures and Board Policy Documents During 2020, one of the goals undertaken by District staff and the Advisory Committee was to review and revise existing administrative procedures to more accurately reflect Central San's current organizational structure and to solidify the scope of Advisory Committee member responsibilities. During this review process, staff identified that the Advisory Committee's administrative procedures were last reviewed in 2012. At that time, this document was presented to and approved by the Board, which is no longer required for internal administrative procedures documents. As a result of turnover of several core staff members involved in the administration of the Deferred Compensation Plan since then, this document required significant revisions to bring it up to date. After reviewing the document with and receiving feedback from the Advisory Committee at its quarterly meetings during 2020, the final draft of the Administrative Procedures document was reviewed and approved by the Advisory Committee at its February 3, 2021 meeting. The draft Administrative Procedures document was presented to and discussed with the Finance Committee for feedback given its historical involvement in the Deferred Compensation Plan and as its predecessor document was approved by the Board in 2012. Following the implementation of any feedback from the Finance Committee, the Administrative Procedures document will be presented to the General Manager to be executed and enacted. Prospectively, this document will be reviewed at least every two years and updated internally, which is the normal practice for Central San's Administrative Procedures. Central San generally develops an overarching Board Policy for each Administrative Procedures document. While the goal of Board Policies is to summarize the significant policy-level matters which must be approved by the governing body, Administrative Procedures outline more granular process details and are maintained by the General Manager. Accordingly, since no such document currently exists in the usual form, staff has developed a draft Board Policy to steer the policy objectives of the Deferred Compensation Plan and its Advisory Committee as an umbrella and authoritative source document for the newly revised Administrative Procedures document. Prior to presentation to the Board, the Deferred Compensation Plan Board Policy will be presented to the Administration Committee for review at a forthcoming date. By implementing these new Board Policy and Administrative Procedures documents, the Deferred April 1, 2021 Regular Board Meeting Agenda Packet- Page 30 of 153 Page 4 of 47 Compensation Plan will become more formalized in accordance with current District standards. Furthermore, staff is confident these documents will provide improved guidance and transparency to all stakeholders, including: staff involved in administration of the Plan, the TPA, the Advisory Committee members, as well as current and prospective Plan participants. ALTERNATIVES/CONSIDERATIONS None. FINANCIAL IMPACTS The Board's acceptance of the Annual Report for 2020 does not have any direct fiscal impacts to Central San. COMMITTEE RECOMMENDATION The Finance Committee reviewed the 2020 Deferred Compensation Plan Annual Report at its March 23, 2021 meeting and recommended Board receipt. The Finance Committee also reviewed the proposed Deferred Compensation Administrative Procedures and shared feedback with staff. The Administrative Procedures document is not being brought forth to the Board for approval and is therefore not being recommended for Board approval by the Finance Committee at this time. A separate and more high-level Deferred Compensation Board Policy will be presented for review by the Administration Committee to be recommended to the Board for approval at a later date. RECOMMENDED BOARD ACTION Receive the Annual Report of the Deferred Compensation Plan Advisory Committee for 2020. Strategic Plan re-In GOAL THREE: Fiscal Responsibility Strategy 2—Ensure integrity and transparency in financial management GOAL FOUR: Workforce Development Strategy 2—Foster relationships across all levels of Central San, Strategy 3— Inspire employee engagement ATTACHMENTS: 1. Current Advisory Committee Members 2. Deferred Compensation Advisory Committee Meeting Minutes 02-03-21 3. Annual Report Calendar Year 2020 April 1, 2021 Regular Board Meeting Agenda Packet- Page 31 of 153 Attachment 1 Central Contra Costa Sanitary District Deferred Compensation Plan Committee Membership As of February 3,2021 Department Bargaining Group Term # Name Title at Central San Committee Title Represented Represented Expiration Engineering& 1 Harvey, Brent Chemist II Committee Member Technical Services MSCG 12/31/22 2 Lyon,Amal Accountant Committee Member Administration Local 1 12/31/23 3 Mercer,Justin Instrument Technician Committee Member Operations Local 1 12/31/23 4 Mizuno,Kevin Finance Manager Committee Chair n/a n/a Engineering& 5 Olympia,James Environmental Compliance Inspector II Committee Member Technical Services Local 1 12/31/22 6 Thomas, Christopher Finance Administrator Committee Member Administration MSCG 12/31/21 7 Whitman,Joshua Maintenance Crew Leader Committee Member Operations Local 1 12/31/21 * Finance Manager is permanent position,serving as Committee Chair. April 1, 2021 Regular Board Meeting Agenda Packet- Page 32 of 153 Page 6 of 47 Attachment 2 DEFERRED COMPENSATION COMMITTEE 2020 CALENDAR YEAR AND Q4 RESULTS MEETING MINUTES Meeting Date: Wednesday, February 3, 2021 Meeting Location: Microsoft Teams Recorder: Velisa Parks, Sr. Administrative Assistant Name of Attendee Title Name of Attendee Title Kevin Mizuno Finance Manager Philip Leiber Director of Finance and Administration Teji O'Malley Human Resources Manager Justin Mercer Instrument Technician James Olympia Environmental Compliance Kim Hammond ICMA-RC Inspector 11 Erika Armstrong ICMA-RC Chas Mansfield ICMA-RC Brent Harvey Chemist 11 Ama Lyon Accountant Christopher Thomas Finance Administrator Not in attendance: Joshua Whitman CALL TO ORDER 10:00 a.m. AGENDA • Reviewing and approval of minutes from November 4, 2020 meeting o Member Mercer motioned for approval, seconded by Member Harvey All Members present then voted affirmatively to approve the Minutes with no nays or abstentions. • Revised administrative procedures and accompanying Board policy for GM and Board approval o Mr. Mizuno reviewed the updated Deferred Compensation Plan Administrative Procedures with the committee. Mr. Mizuno's updated document includes revisions provided by Ms. Armstrong. The last Administrative Procedures were approved by the Board in 2012 and the committee is bound by those procedures until they are revised. o Significant provisions in the document covered by Mr. Mizuno included: Members continuing to be appointed by their departmental directors; three-year terms, with a maximum to consecutive terms; frequency of normal Committee meetings being quarterly; Members being required to file form 700s; designating the HR Manager as Deputy Plan Administrator; the elimination of minimum employee contributions; a requirement to review the internal Administrative Procedures at least every two years; etc. Mr. Mizuno stated that once approved by the Advisory Committee, the next step would be to bring the Administrative Procedures document to the Finance Committee for feedback prior to delivering to the General Manager for approval. The Committee was also presented with a more condensed higher level deferred compensation Board Policy document to govern the newly proposed Administrative Procedures document. The Board Policy focused on the scope of the Advisory Committee and the Board's April 1, 2021 Regular Board Meeting Agenda Packet- Page 33 of 153 Page 7 of 47 involvement in the deferred compensation plan in general, and would need to be presented to and approved by the Board at a future date. o Member Mercer motioned for approval, seconded by Member Thomas. All Members present then voted affirmatively to approve the administrative procedures document with no nays or abstentions. • Plan Performance— Calendar Year 2020 o Mr. Mansfield shared Central San's plan performance for Q4 2020. The review included Economic and Capital Markets Overview, Vantagepoint View, and Plan Investment Lineup Review. o Economic and Capital Markets overview - US Real GDP for Q3 was strong compared to the first two quarters of 2020. Q4 expects to be strong in the US but is from a lower base number. Growth is expected because of the availability of a vaccine, and the amount of stimulus coming from central banks and world governments. Topics also covered, unemployment, inflation measures, and treasury yield. o Capital Markets overview— During Q4 2020, small cap stocks returned nearly 32%, emerging market stocks returned nearly 20%, and international developed market stocks returned nearly 17% which is a reversal in trends in the equity market. Real estate continued to struggle, with over the course of the year suffered losses. o Vantagepoint View— For the next year, equities should outperform bonds. Neutral positioning to large-cap versus small-cap equities and to US over international equities. Neutral positioning for growth and value equities, US interest rates, and credit markets. o Plan Investment Lineup overview— Plan allocations as of December 31, 2020, PLUS is 21%, Asset Allocation is 13% and Individual Strategies is 65%. Performance of the funds is strong overall. o Mr. Mansfield also shared that ICMA-RC will be launching a Quarterly Market Monitor. There will be a "deeper dive" on the focus funds. • Loans and emergency withdrawal requests o Mr. Mizuno reported to the Committee that there were no emergency withdrawal requests in the last quarter to review. As of December 31, 2020, the 457 Plan had 43 active outstanding loans totaling $511,000 seven of those loans are delinquent totaling approximately $82,000. This was informational only, with no items requiring action by the Committee. • Participant education efforts o Ms. Armstrong and Ms. Hammond provided an overview of plan education efforts over the pat year. 2020 was a challenge for everyone, but ICMA-RC was able to pivot quickly. Ms. Hammond has been able to meet with participants via Microsoft Teams and Zoom. Plan participation at Central San is high in both the 401 and 457 plans, about 83%. There was a small amount of new hires in 2020, but all new hires are participating in the 457 and 401 plans. For the Plan savings, there was a 3% increase. There was a 20% increase in participants account log ins, with 33% of those being mobile long ins. She also noted there had been a 75% decrease in plan rollouts from 2019. • Legislative update o Ms. Armstrong discussed some of the legislative plan updates. She spoke of the SECURE 2.0 Act and the Retirement Security and Savings Act (RSSA). Common provision between SECURE 2.0 and RSSA are increased starting age from 72 to 75, eliminates the "first day of the month" requirement, and increases catch-up contribution limit to age 60. April 1, 2021 Regular Board Meeting Agenda Packet- Page 34 of 153 Page 8 of 47 • Committee membership changes o Mr. Mizuno advised that there are no changes. • Annual plan report o Mr. Mizuno advised the committee of upcoming annual report to the Board. A copy of the annual report was included in the agenda packet. The annual report included a discussion of 2020 plan performance, education and outreach efforts as well as the intent to present the approved administrative procedures document to the Finance Committee for feedback. • Parking Lot/ New Business o Items to be covered next meeting: o Fiduciary training o Discussion on fees o In-depth investment performance review— possible Q1 meeting • Next Meeting: May 5, 2021 ADJOURN 11:54 a.m. April 1, 2021 Regular Board Meeting Agenda Packet- Page 35 of 153 Attachment 3 CCCSD Deferred Comp Summary of Asset Distribution BY PLAN AND INVESTMENT TYPE Investment Type CALENDAR YEAR ENDED DECEMBER 31,2020 ICMA 457 ICMA 457 Beneficiaries ICMA 457 PTS ICMA 401(a) ICMA 401(a)Beneficiaries ICMA RHS Plan TOTAL % Stable Value/Cash Management $ 19,710,509 382,300 12,832,765 47,525 5,694 $ 32,978,793 21.59% Bonds 5,039,059 3,331,005 5,975 $ 8,376,040 5.48% Guaranteed Lifetime Income 4,456,087 1,269,607 $ 5,725,695 3.75% Balanced/Asset Allocation 12,329,578 13,590 13,499,843 360,407 $ 26,203,418 17.15% U.S.Stock 32,249,385 944,395 24,794,283 287,379 61,808 $ 58,337,250 38.18% International/Global Stock 4,008,654 3,936,102 3,906 $ 7,948,662 5.20% Specialty 11,176,495 2,041,143 $ 13,217,638 8.65% Total Assets $ 88,969,768 $ 957,985 $ 382,300 $ 61,704,748 $ 334,905 $ 437,791 $ 152,787,496 100.00% %By Plan 58.23% 0.63% 0.25% 40.39% 0.22% 0.29% 100.00% Summary Distribution by Investment Type Specia 8.65% Stable Value/Cash Management 21.59% International/Global Stock 5.20% Bonds 5.48% U.S.Stock Guaranteed Lifetime Income 38.18% 3.75% Balanced/Asset Allocation 17.15% *As of December 31,2020 the 457 plan had 43 active outstanding loans totalling$510,971,and 7 default in the amount of$82,286. See pages 7-10 of 457 section. N:\Accounting\GMTEMP1\DEFERRED COMP\2020\2020 Annual Report Anril 1 7()79 Boni ilor Rnorri I Alnnfinn Annnrlo DnrL-nt- Donn W,, of 1 c,Q Page 10 of 47 Central San Deferred Comp Summary Trend Analysis Total Market Value of Assets: Central San's ICMA 457 and 401(a) Plans as of 12/31/XXXX $180,000,000 $ $160,000,000 152,787,496 $140,000,000 $115,929,599 �$126�,296,802�� $120,000,000 $100,456,784 $106,721,447 $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 2016 2017 2018 2019 2020 Ratio of Investments by Type: Central San's ICMA 457 and 401(a) Plans 45.00% 40.00% 35.00% 30.00% 25.00% 20.00% 15.00% 10.00% 0.00% ���•' ���__ _••,' Ja�J a�� a\P5 oma \e wee oe aw 411 x�ec pa\ac c�e�c ■2016 ■2017 ■2018 ■2019 ■2020 April 1, 2021 Regular Board Meeting Agenda Packet- Page 37 of 153 457 Plan Including Loans on pages 7 through 10 Regular Employees (Contributed by Employees) April 1, 2021 Regular Board Meeting Agenda Packet- Page 38 of 153 N ICMn� Annual Financial Report for - '( Your 457 Deferred Compensation Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY Return Mail Processing Only PO BOX 669 South Windsor,CT 06074-0669 Winning Solutions for You and Your Employees AMAL LYON Are you submitting termination dates as soon as CENTRAL CONTRA COSTA SANI DIST administratively possible? If not, start doing so today. It's 5019 IMHOFF PLACE easy and it helps alleviate delays when former employees MARTINEZ CA 94553 request disbursements. Simply log into EZLink to submit termination dates for any employees who are transitioning. January 1, 2020 - December 31, 2020 Account Summary This Period Year-to-Date Total Plan Assets $89,480,739.21 Beginning Balance $72,678,264.82 $72,678,264.82 Contributions/Other Credits $3,154,141.11 $3,154,141.11 If You Need Assistance Distributions/Other Debits -$2,385,594.03 -$2,385,594.03 Fees -$16,224.54 -$16,224.54 Website www.icmarc.org Gain/Loss $15,539,180.73 $15,539,180.73 Call Your Client Services Team 800-326-7272 Ending Balance $88,969,768.09 $88,969,768.09 Outstanding Loan Balance $510,971.12 Total Plan Assets $89,480,739.21 Total plan assets includes fund and active loan balances. Asset Allocation Asset Percentage Balance Plan Data Category of Assets Stable Value/Cash Management 22% $19,710,508.94 Plan Name CENTRAL CONTRA COSTA SANI DIST gond 6% $5,039,059.45 Plan Number 303896 Guaranteed Lifetime Income 5% $4,456,087.45 If any of your data is incorrect, please contact Client Services so Balanced/Asset Allocation 14% $12,329,577.73 that we can update your records. U.S. Stock 36% $32,249,385.33 International/Global Stock 4% $4,008,653.91 Specialty 13% $11,176,495.28 Total Assets 100% $88,969,768.09 Page 1 of 10 Please review your statement carefully. If you believe there is an error, please notify ICMA-RC at 800-326-7272 April 1, 2021 Regular Board Meeting Agenda Packet- Page 39 VIT5T days of quarter end. Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2020 - December 31, 2020 Allocation Summary by Fund Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance Stable Value/Cash Management Vantagepoint PLUS Fund R9 22% 7,272,743.0181 $2.683814 $19,518,689.55 VT Cash Management 0% 185,458.6209 $1.034297 $191,819.28 Welcome 0% 0.0635 $1.807853 $0.11 Bond Vantagepoint Core Bond Idx R5 2% 143,268.2255 $13.44 $1,925,524.95 VT Western Asset Core Plus Bnd 2% 151,380.6661 $14.26 $2,158,688.30 Vantagepoint Infltn Focused R9 1% 40,553.6720 $13.90 $563,696.04 VT PIMCO High Yield 1% 37,574.4624 $10.41 $391,150.16 Guaranteed Lifetime Income VT Retirement IncomeAdvantage 5% 207,017.1506 $21.525209 $4,456,087.45 Balanced/Asset Allocation VP Milestone Ret Income R9 0% 7,830.6940 $15.96 $124,977.89 Vantagepoint Milestone 2015 R9 0% 6,015.6153 $18.40 $110,687.32 Vantagepoint Milestone 2020 R9 0% 10,018.3580 $19.56 $195,959.08 Vantagepoint Milestone 2025 R9 1% 52,184.9484 $20.71 $1,080,750.29 Vantagepoint Milestone 2030 R9 1% 25,677.3675 $22.27 $571,834.98 Vantagepoint Milestone 2035 R9 0% 10,463.5287 $23.35 $244,323.38 Vantagepoint Milestone 2040 R9 1% 27,219.2247 $24.71 $672,587.05 Vantagepoint Milestone 2045 R9 1% 17,026.0492 $27.27 $464,300.37 Vantagepoint Milestone 2050 R9 0% 3,432.9409 $23.25 $79,815.88 Vantagepoint Milestone 2055 R9 0% 2,517.2809 $16.23 $40,855.47 Vantagepoint Milestone 2060 R9 0% 107.1891 $12.52 $1,342.01 Vantagepoint MP Cons Growth R9 1% 15,758.5634 $39.72 $625,930.14 Vantagepoint MP Trad Growth R9 1% 25,893.7319 $44.45 $1,150,976.37 Vantagepoint MP Lng-Trm Gr R9 2% 36,440.2309 $47.07 $1,715,241.68 Vantagepoint MP GIN Eq Gr R9 2% 29,910.1862 $50.16 $1,500,294.96 VT Puritan Fund 4% 114,285.3054 $32.81 $3,749,700.86 Page 2 of 10 303896 April 1, 2021 Regular Board Meeting Agenda Packet- Page 40 of 153 "�A ICMn� Annual Financial Report for �'( Your 457 Deferred Compensation Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY January 1, 2020 - December 31, 2020 LAllocation Summary by Fund (continued) Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance U.S. Stock Vantagepoint Equity Income R9 3% 124,515.4248 $18.47 $2,299,799.94 VT Invesco Diversified Div 1% 20,629.4323 $23.71 $489,123.82 VT MFS Value 1% 11,539.9370 $49.41 $570,188.27 Vantagepoint 500 Stock Idx R5 5% 123,704.5553 $32.52 $4,022,872.16 Vantagepoint Broad Mkt Idx R5 7% 170,741.3120 $35.06 $5,986,190.38 Vantagepoint Grwth & Income R9 1% 33,581.5117 $30.67 $1,029,944.99 VT Parnassus Core Equity 0% 1,911.5753 $67.46 $128,954.86 VT Invesco Main Street 2% 25,652.5331 $70.76 $1,815,173.24 Vantagepoint Growth R9 1% 34,787.9536 $34.72 $1,207,837.73 VT Contrafund 7% 31,634.3522 $203.28 $6,430,631.13 VT T Rowe Price Growth Stock 1% 6,842.9599 $107.72 $737,123.63 Vantagepoint Select Value R9 0% 1,756.3978 $22.55 $39,606.77 VT Victory Sycamore Est Value 1% 14,610.5415 $50.85 $742,946.03 Vantagepoint Md/Sm Cc Idx R5 2% 42,786.6844 $39.78 $1,702,054.25 Vantagepoint Aggressive Ops R9 2% 61,552.2866 $32.51 $2,001,064.81 VT AMG TimesSquare Mid Cap Gr 1% 36,790.2940 $32.04 $1,178,761.08 VT Carillon Eagle Mid Cap Gr 0% 1,728.1644 $105.37 $182,096.68 VT LSV Small Cap Value 0% 5,254.2586 $14.40 $75,661.34 Vantagepoint Discovery R9 0% 13,637.3001 $25.37 $345,978.31 VT Invesco Discovery 1% 7,262.8682 $173.95 $1,263,375.91 International/Global Stock Vantagepoint International R9 1% 54,380.8970 $16.47 $895,653.36 Vantagepoint Ovrseas Eq Idx R5 1% 70,925.6756 $16.22 $1,150,414.46 VT Diversified International 1% 22,438.8155 $52.32 $1,173,998.81 Vantagepoint Emerging Mrkts R9 1% 62,735.6606 $12.57 $788,587.28 Specialty VT Nuveen Real Estate Secs 1% 32,683.1612 $22.89 $748,117.61 VantageBroker 12% N/A N/A $10,428,377.67 Total 100% $88,969,768.09 Page 3 of 10 April 1, 2021 Regular Board Meeting Agenda Packet- Page 41 of 153 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2020 - December 31, 2020 Activity Summary by Fund Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Stable Value/Cash Management Vantagepoint PLUS Fund R9 $19,799,205.19 $373,061.47 -$1,081,693.68 $11,856.42 -$1,721.58 $417,981.73 $19,518,689.55 VT Cash Management $216,681.25 $52,470.19 -$96,966.36 $19,171.62 -$32.71 $495.29 $191,819.28 Welcome $0.11 $0.00 $0.00 $0.00 $0.00 $0.00 $0.11 Bond Vantagepoint Core Bond Idx R5 $1,153,491.79 $93,248.73 -$47,234.23 $631,449.38 -$1,107.45 $95,676.73 $1,925,524.95 VT Western Asset Core Plus Bnd $1,105,784.54 $54,603.27 -$67,083.00 $903,214.46 -$1,622.06 $163,791.09 $2,158,688.30 Vantagepoint Infltn Focused R9 $159,351.56 $20,510.86 -$8,788.97 $357,267.53 -$535.06 $35,890.12 $563,696.04 VT PIMCO High Yield $253,257.05 $29,276.25 -$3,248.01 $91,698.69 -$107.28 $20,273.46 $391,150.16 Guaranteed Lifetime Income VT Retirement IncomeAdvantage $3,964,227.46 $1,284.59 -$129,868.73 $114,107.56 -$39.17 $506,375.74 $4,456,087.45 Balanced/Asset Allocation VP Milestone Ret Income R9 $153,191.11 $3,776.00 -$10,057.42 -$35,520.59 -$40.00 $13,628.79 $124,977.89 Vantagepoint Milestone 2015 R9 $478,684.37 $105,990.12 -$716.96 -$460,885.36 $0.00 -$12,384.85 $110,687.32 Vantagepoint Milestone 2020 R9 $611,348.69 $28,000.00 -$7,635.42 -$441,061.24 $0.00 $5,307.05 $195,959.08 Vantagepoint Milestone 2025 R9 $799,177.48 $109,958.53 -$13,013.02 $91,715.25 -$150.00 $93,062.05 $1,080,750.29 Vantagepoint Milestone 2030 R9 $509,025.24 $91,388.80 -$16.49 -$82,106.33 -$69.99 $53,613.75 $571,834.98 Vantagepoint Milestone 2035 R9 $951,679.96 $69,573.13 $0.00 -$830,157.39 -$87.50 $53,315.18 $244,323.38 Vantagepoint Milestone 2040 R9 $554,014.25 $85,444.80 -$29,346.22 -$20,631.63 -$100.00 $83,205.85 $672,587.05 Vantagepoint Milestone 2045 R9 $338,056.12 $91,045.88 -$14,278.29 -$18,491.32 -$150.00 $68,117.98 $464,300.37 Vantagepoint Milestone 2050 R9 $58,384.35 $10,000.00 $0.00 -$2,965.44 $0.00 $14,396.97 $79,815.88 Vantagepoint Milestone 2055 R9 $21,228.96 $21,201.65 -$2,140.65 -$8,433.22 -$100.00 $9,098.73 $40,855.47 Vantagepoint Milestone 2060 R9 $0.00 $1,144.07 -$3.07 $154.72 $0.00 $46.29 $1,342.01 Vantagepoint MP Cons Growth R9 $581,916.59 $29,275.69 -$44,831.65 $0.00 $0.00 $59,569.51 $625,930.14 Vantagepoint MP Trad Growth R9 $1,242,033.61 $66,413.83 -$7,434.74 -$282,799.48 -$50.00 $132,813.15 $1,150,976.37 Vantagepoint MP Lng-Trm Gr R9 $1,996,771.79 $160,930.20 $0.00 -$652,332.33 -$100.00 $209,972.02 $1,715,241.68 Vantagepoint MP GIN Eq Gr R9 $1,236,520.54 $47,554.77 -$3,992.56 -$3,246.93 -$100.00 $223,559.14 $1,500,294.96 VT Puritan Fund $1,949,165.28 $33,799.14 -$49,225.91 $1,344,753.74 -$364.90 $471,573.51 $3,749,700.86 Page 4 of 10 April 1, 2021 Regular Board Meeting Agenda Packet- Page 42 of 153 "�A ICMn� Annual Financial Report for �'( Your 457 Deferred Compensation Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY January 1, 2020 - December 31, 2020 Activity Summary by Fund (continued) Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance U.S. Stock Vantagepoint Equity Income R9 $2,556,179.98 $51,343.95 -$80,615.01 -$304,270.19 -$102.88 $77,264.09 $2,299,799.94 VT Invesco Diversified Div $194,040.16 $18,479.11 -$2,026.30 $244,417.70 -$442.75 $34,655.90 $489,123.82 VT MFS Value $134,540.96 $16,346.90 -$11,283.88 $374,266.60 -$336.68 $56,654.37 $570,188.27 Vantagepoint 500 Stock Idx R5 $3,565,130.27 $296,356.92 -$27,312.04 -$519,655.91 -$1,697.72 $710,050.64 $4,022,872.16 Vantagepoint Broad Mkt Idx R5 $6,075,073.11 $319,666.71 -$120,364.74 -$1,323,280.11 -$255.10 $1,035,350.51 $5,986,190.38 Vantagepoint Grwth & Income R9 $1,131,519.81 $65,928.84 -$25,536.99 -$314,527.51 -$472.93 $173,033.77 $1,029,944.99 VT Parnassus Core Equity $82,191.66 $10,684.99 $0.00 $9,521.49 $0.00 $26,556.72 $128,954.86 VT Invesco Main Street $1,787,501.71 $11,669.30 -$64,486.89 -$136,192.17 -$52.55 $216,733.84 $1,815,173.24 Vantagepoint Growth R9 $1,148,470.10 $52,586.83 -$22,614.48 -$301,479.99 -$64.90 $330,940.17 $1,207,837.73 VT Contrafund $5,140,320.27 $95,725.84 -$155,113.89 -$273,284.18 -$164.79 $1,623,147.88 $6,430,631.13 VT T Rowe Price Growth Stock $833,768.26 $61,837.29 -$54,634.47 -$283,934.21 -$106.66 $180,193.42 $737,123.63 Vantagepoint Select Value R9 $90,722.70 $3,647.45 -$2,562.65 -$49,590.61 -$3.31 -$2,606.81 $39,606.77 VT Victory Sycamore Est Value $258,508.77 $29,309.88 -$7,909.85 $394,014.74 -$839.55 $69,862.04 $742,946.03 Vantagepoint Md/Sm Cc Idx R5 $1,254,845.18 $132,528.69 -$28,036.84 $71,792.41 -$227.43 $271,152.24 $1,702,054.25 Vantagepoint Aggressive Ops R9 $1,886,230.67 $47,205.42 -$13,198.22 -$442,123.66 -$35.74 $522,986.34 $2,001,064.81 VT AMG TimesSquare Mid Cap Gr $791,210.46 $35,838.19 -$48,508.10 $90,315.70 -$557.02 $310,461.85 $1,178,761.08 VT Carillon Eagle Mid Cap Gr $146,661.19 $15,223.30 -$1,295.59 -$49,389.16 -$59.99 $70,956.93 $182,096.68 VT LSV Small Cap Value $36,517.52 $3,089.21 -$18.49 $27,179.42 -$41.47 $8,935.15 $75,661.34 Vantagepoint Discovery R9 $756,327.73 $28,883.91 -$5,988.70 -$465,731.00 -$467.44 $32,953.81 $345,978.31 VT Invesco Discovery $279,874.58 $26,287.45 -$2,927.74 $554,203.18 -$256.81 $406,195.25 $1,263,375.91 International/Global Stock VT ClearBridge Intl Value $47,268.06 $6,417.71 -$394.29 -$60,442.04 -$14.08 $7,164.64 $0.00 Vantagepoint International R9 $514,634.47 $20,968.66 -$7,116.52 $272,360.05 -$381.13 $95,187.83 $895,653.36 Vantagepoint Ovrseas Eq Idx R5 $1,163,380.84 $103,955.32 -$22,539.20 -$166,051.71 -$1,484.16 $73,153.37 $1,150,414.46 VT Diversified International $587,142.19 $63,176.31 -$35,736.00 $306,625.92 -$1,069.25 $253,859.64 $1,173,998.81 Vantagepoint Emerging Mrkts R9 $74,978.00 $8,898.81 -$838.83 $602,927.93 -$205.48 $102,826.85 $788,587.28 Specialty VT Nuveen Real Estate Secs $616,417.01 $31,992.76 -$10,819.55 $142,747.08 -$407.02 -$31,812.67 $748,117.61 VantageBroker $3,391,611.87 $16,139.39 -$16,139.39 $872,822.12 $0.00 $6,163,943.68 $10,428,377.67 Total Account $72,678,264.82 $3,154,141.11 -$2,385,594.03 $0.00 -$16,224.54 $15,539,180.73 $88,969,768.09 Page 5 of 10 April 1, 2021 Regular Board Meeting Agenda Packet- Page 43 of 153 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2020 - December 31, 2020 Activity Summary by Fund (continued) Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance (1) Note: Your brokerage account balance reflects account activity through the second to last business day of the quarter. For quarter-end information, please review your brokerage account statement or contact TD Ameritrade. Activity Detail Contributions/Other Credits Distributions/Other Debits Contributions $2,700,278.62 Distributions -$2,134,545.80 Roll-Ins $189,391.66 Beneficiary Transfers -$11,770.09 Loan Repays (Princ. + Int.) $216,750.55 Loan Issuances -$225,786.17 Beneficiary Transfers $11,770.09 Misc. Debits -$13,491.97 Misc. Credits $35,950.19 Total $3,154,141.11 Total -$2,385,594.03 Account Balance by Source Pre-Tax $69,000,906.69 Roth $2,777,556.60 Total Employer/Employee $71,778,463.29 Pre-Tax $17,171,201.63 Roth $20,103.17 Total Rollover $17,191,304.80 Ending Balance $88,969,768.09 Page 6 of 10 April 1, 2021 Regular Board Meeting Agenda Packet- Page 44 of 153 "�A ICMn� Annual Financial Report for �'( Your 457 Deferred Compensation Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY January 1, 2020 - December 31, 2020 Contribution Summary Contributions Roll-ins Date Employer/Employee This Period $2,700,278.62 $189,391.66 01/31/2020 $240,677.15 Year to Date $2,700,278.62 $189,391.66 02/28/2020 $252,921.37 Roth Contributions $1,772,658.03 $0.00 03/30/2020 $235,072.90 04/30/2020 $216,068.50 Activity dated outside the current period reflects 05/29/2020 $232,177.08 adjustments to your account to ensure proper crediting 06/30/2020 $219,032.12 of earnings. 07/31/2020 $221,509.01 08/28/2020 $220,374.64 09/10/2020 $50,000.00 09/30/2020 $206,680.25 10/30/2020 $207,341.50 11/30/2020 $203,236.58 12/30/2020 $195,187.52 Cash received from Employer $2,700,278.62 Total Contributions $2,700,278.62 Loan Report Name Count Reference Loan Interest Beginning Issuance/ Loan DDL Interest Principal Ending Code Number Paid Balance Refinance Default Applied as Paid Balance Principal Amount RNJFMGCM 001* $0.00 $3,723.74 $0.00 $0.00 $168.05 $0.00 $3,891.79 R9PRBWVS 001 $93.56 $2,175.06 $0.00 $0.00 $0.00 $669.28 $1,505.78 RHHSDR9D 001 $705.01 $15,000.00 $0.00 $0.00 $0.00 $3,460.79 $11,539.21 RYHTSYPL 001 $243.94 $8,068.24 $0.00 $0.00 $0.00 $4,327.58 $3,740.66 R9PGS9T9 001* $0.00 $3,236.70 $0.00 $0.00 $194.75 $0.00 $3,431.45 RFJTG9NH 001 $228.26 $7,549.15 $0.00 $0.00 $0.00 $4,049.26 $3,499.89 RPYDTKTS 001 $659.09 $21,204.86 $0.00 $0.00 $0.00 $10,390.87 $10,813.99 RNBKYHDL 001 $765.84 $16,804.06 $0.00 $0.00 $0.00 $1,498.92 $15,305.14 Page 7 of 10 April 1, 2021 Regular Board Meeting Agenda Packet- Page 45 of 153 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2020 - December 31, 2020 Loan Report (continued) Name Count Reference Loan Interest Beginning Issuance/ Loan DDL Interest Principal Ending Code Number Paid Balance Refinance Default Applied as Paid Balance Principal Amount RWVJSJN9 001 $32.74 $0.00 $2,278.81 $0.00 $0.00 $460.81 $1,818.00 RDPMPGJL 001 $244.14 $7,302.40 $0.00 $0.00 $0.00 $3,424.74 $3,877.66 RPKCNNCG 001 $64.46 $4,191.25 $0.00 $0.00 $0.00 $4,191.25 $0.00 002 $583.85 $0.00 $32,372.58 $0.00 $0.00 $2,971.45 $29,401.13 RLCXJVRV 001 $34.10 $7,116.34 -$6,887.01 $0.00 $0.00 $229.33 $0.00 002 $1,089.96 $0.00 $25,041.74 $0.00 $0.00 $5,669.10 $19,372.64 RTRBHGFH 003 $15.94 $3,643.87 $0.00 $0.00 $0.00 $3,643.87 $0.00 004 $489.95 $0.00 $11,996.59 $0.00 $0.00 $1,787.75 $10,208.84 RX9R999N 003 $306.44 $6,399.85 $0.00 $0.00 $0.00 $2,850.88 $3,548.97 RNFXSTCP 001 $721.41 $0.00 $40,000.00 $0.00 $0.00 $3,671.55 $36,328.45 RDSGNRVX 001 $657.94 $16,109.67 $0.00 $0.00 $0.00 $4,969.22 $11,140.45 RHMYGDBW 001 $612.56 $0.00 $29,346.22 $0.00 $0.00 $3,147.56 $26,198.66 RN9KXLJH 001 $546.63 $9,976.54 $0.00 $0.00 $0.00 $1,909.77 $8,066.77 RXGHGT9H 002 $1,462.74 $34,792.79 $0.00 $0.00 $0.00 $2,988.54 $31,804.25 RBMYCMYL 001 $578.80 $14,479.37 $0.00 $0.00 $0.00 $5,048.36 $9,431.01 RWRB9CMY 003 $0.00 $9,381.77 $0.00 $0.00 $470.40 $0.00 $9,852.17 RPHYKYXN 001 $702.39 $13,595.00 $0.00 $0.00 $0.00 $3,041.13 $10,553.87 RRCCDNGX 001* $0.00 $22,196.07 $0.00 $0.00 $890.32 $0.00 $23,086.39 RPFYVDPH 001 $838.19 $20,845.18 $0.00 $0.00 $0.00 $7,039.81 $13,805.37 RHJVKKPS 002 $771.51 $16,000.00 $0.00 $0.00 $0.00 $2,873.85 $13,126.15 RXBLLXLL 001 $1,303.34 $23,833.94 $0.00 $0.00 $0.00 $4,657.54 $19,176.40 RWJSLXWN 001 $199.80 $6,513.36 $0.00 $0.00 $0.00 $3,336.24 $3,177.12 RBDBFXFH 001 $434.26 $7,957.60 $0.00 $0.00 $0.00 $1,587.98 $6,369.62 RNXBXDMJ 003* $0.00 $25,729.05 $0.00 $0.00 $1,947.24 $0.00 $27,676.29 Page 8 of 10 April 1, 2021 Regular Board Meeting Agenda Packet- Page 46 of 153 "�A ICMn� Annual Financial Report for �'( Your 457 Deferred Compensation Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY January 1, 2020 - December 31, 2020 Loan Report (continued) Name Count Reference Loan Interest Beginning Issuance/ Loan DDL Interest Principal Ending Code Number Paid Balance Refinance Default Applied as Paid Balance Principal Amount RFSKXHTL 002 $481.31 $18,849.19 $0.00 $0.00 $0.00 $6,523.14 $12,326.05 RLVJGRXM 001 $162.57 $4,351.26 $0.00 $0.00 $0.00 $1,624.83 $2,726.43 RNBKYSWN 002* $0.00 $8,966.33 $0.00 $0.00 $539.49 $0.00 $9,505.82 RRMYCHMS 001 $84.01 $2,822.86 $0.00 $0.00 $0.00 $1,589.15 $1,233.71 RNXHVRPL 001 $36.93 $7,385.12 -$7,257.63 $0.00 $0.00 $127.49 $0.00 002 $237.42 $0.00 $9,394.87 $0.00 $0.00 $9,394.87 $0.00 RYRYGGRJ 001 $353.80 $11,700.95 $0.00 $0.00 $0.00 $6,276.20 $5,424.75 RNRMLJBY 001 $64.78 $4,613.51 $0.00 $0.00 $0.00 $4,613.51 $0.00 002 $224.36 $0.00 $13,000.00 $0.00 $0.00 $6,429.07 $6,570.93 RTKGTNXM 001 $366.60 $7,800.00 $0.00 $0.00 $0.00 $1,799.64 $6,000.36 RXXHTRTH 001 $186.98 $18,844.74 -$18,258.40 $0.00 $0.00 $586.34 $0.00 002 $1,159.23 $0.00 $28,258.40 $0.00 $0.00 $4,730.87 $23,527.53 RHBRFNGB 002 $1,447.40 $28,725.90 $0.00 -$23,375.40 $3.73 $5,354.23 $0.00 RWKGSTPJ 001 $22.36 $739.38 $0.00 $0.00 $0.00 $396.80 $342.58 RPHSLDD9 002 $200.40 $4,156.43 $0.00 $0.00 $0.00 $746.64 $3,409.79 RYF9LHLL 002 $1,091.85 $26,899.02 $0.00 $0.00 $0.00 $11,145.99 $15,753.03 RNVJJRWN 002 $12.31 $1,589.96 $0.00 $0.00 $0.00 $1,589.96 $0.00 003 $260.87 $0.00 $11,500.00 $0.00 $0.00 $2,445.13 $9,054.87 RTYTSMSH 001 $721.41 $0.00 $40,000.00 $0.00 $0.00 $3,671.55 $36,328.45 RYSR9TS9 001 $1,503.40 $31,178.51 $0.00 $0.00 $0.00 $5,600.12 $25,578.39 RDSCC9NT 001 $192.17 $4,728.18 $0.00 $0.00 $0.00 $1,502.11 $3,226.07 RWB9PWMY 001 $478.81 $9,946.62 $0.00 $0.00 $0.00 $1,820.99 $8,125.63 RXRKDBCP 001 $5.46 $901.76 $0.00 $0.00 $0.00 $901.76 $0.00 RXJSLNMN 001 $1.65 $376.36 $0.00 $0.00 $0.00 $376.36 $0.00 Page 9 of 10 April 1, 2021 Regular Board Meeting Agenda Packet- Page 47 of 153 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2020 - December 31, 2020 Loan Report (continued) Name Count Reference Loan Interest Beginning Issuance/ Loan DDL Interest Principal Ending Code Number Paid Balance Refinance Default Applied as Paid Balance Principal Amount 002 $600.17 $0.00 $15,000.00 $0.00 $0.00 $2,871.33 $12,128.67 RDWXRWXC 001 $263.62 $8,481.65 $0.00 $0.00 $0.00 $4,156.46 $4,325.19 RFRYGKRL 001* $0.00 $4,621.54 $0.00 $0.00 $220.15 $0.00 $4,841.69 RPRYSDN9 002 $1,033.82 $17,824.53 $0.00 $0.00 $0.00 $3,732.76 $14,091.77 RKGXBJSV 001 $1,069.41 $23,182.76 $0.00 $0.00 $0.00 $6,195.87 $16,986.89 Total -All Loans 61 $26,649.95 $576,512.42 $225,786.17 -$23,375.40 $4,434.13 $190,100.60 $593,256.72 Total -Active Loans 43 $510,971.12 Total - Deemed Loans 7 $82,285.60 Deemed Distributed Loan (DDL) Interest Applied as Principal Amount: This refers to the interest accrued and repayment of interest after a loan has been reported to the IRS as taxable (Deemed Distributed). Page 10 of 10 April 1, 2021 Regular Board Meeting Agenda Packet- Page 48 of 153 457 Plan Beneficiaries April 1, 2021 Regular Board Meeting Agenda Packet- Page 49 of 153 ^f � Annual Financial Report for 1C �A Your 457 Deferred Compensation Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY Return Mail Processing Only PO BOX 669 South Windsor,CT 06074-0669 Winning Solutions for You and Your Employees AMAL LYON CONTRA (BENE) Are you submitting termination dates as soon as CON RA (BENE) PLACE administratively possible? If not, start doing so today. It's MARTINEZ CA LACE easy and it helps alleviate delays when former employees 94553 request disbursements. Simply log into EZLink to submit termination dates for any employees who are transitioning. January 1, 2020 - December 31, 2020 Account Summary This Period Year-to-Date Total Plan Assets $957,984.93 Beginning Balance $755,113.06 $755,113.06 Contributions/Other Credits $12,796.54 $12,796.54 If You Need Assistance Distributions/Other Debits -$46,043.55 -$46,043.55 Gain/Loss $236,118.88 $236,118.88 Website www.icmarc.org Ending Balance $957,984.93 $957,984.93 Call Your Client Services Team 800-326-7272 Asset Allocation Asset Percentage Balance Category of Assets Balanced/Asset Allocation 1% $13,590.34 1111111110 U.S. Stock 99% $944,394.59 Total Assets 100% $957,984.93 Plan Data Plan Name CONTRA (BENE) Plan Number 593896 If any of your data is incorrect, please contact Client Services so that we can update your records. Page 1 of 3 Please review your statement carefully. If you believe there is an error, please notify ICMA-RC at 800-326-7272 April 1, 2021 Regular Board Meeting Agenda Packet- Page 50 v6jIjr5T days of quarter end. Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2020 - December 31, 2020 Allocation Summary by Fund Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance Balanced/Asset Allocation Vantagepoint MP Cons Growth R9 1% 342.1536 $39.72 $13,590.34 U.S. Stock VT Contrafund 99% 4,645.7821 $203.28 $944,394.59 Total 100% $957,984.93 Activity Summary by Fund Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Balanced/Asset Allocation Vantagepoint MP Cons Growth R9 $0.00 $12,796.54 $0.00 $0.00 $0.00 $793.80 $13,590.34 U.S. Stock VT Contrafund $755,113.06 $0.00 -$46,043.55 $0.00 $0.00 $235,325.08 $944,394.59 Total Account $755,113.06 $12,796.54 -$46,043.55 $0.00 $0.00 $236,118.88 $957,984.93 Activity Detail Contributions/Other Credits Distributions/Other Debits Misc. Credits $12,796.54 Distributions -$46,043.55 Total $12,796.54 Total -$46,043.55 Page 2 of 3 593896 April 1, 2021 Regular Board Meeting Agenda Packet- Page 51 of 153 "�A ICM n�(� Annual Financial Report for Your 457 Deferred Compensation Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY January 1, 2020 - December 31, 2020 Account Balance by Source Pre-Tax $946,233.28 Total Employer/Employee $946,233.28 Pre-Tax $11,751.65 Total Rollover $11,751.65 Ending Balance $957,984.93 Page 3 of 3 April 1, 2021 Regular Board Meeting Agenda Packet- Page 52 of 153 457 PTS Plan Temporary Employees (Contributed by Employees) April 1, 2021 Regular Board Meeting Agenda Packet- Page 53 of 153 N ICMn� Annual Financial Report for - '( Your 457 Deferred Compensation Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY Return Mail Processing Only PO BOX 669 South Windsor,CT 06074-0669 Winning Solutions for You and Your Employees AMAL LYON CENTRAL CONTRA COSTA SD (PTS) Are you submitting termination dates as soon as CEN I AL CO PLACE administratively possible? If not, start doing so today. It's MARTINEZ F LACE easy and it helps alleviate delays when former employees 94553 request disbursements. Simply log into EZLink to submit termination dates for any employees who are transitioning. January 1, 2020 - December 31, 2020 Account Summary This Period Year-to-Date Total Plan Assets $382,300.14 Beginning Balance $313,215.02 $313,215.02 Contributions/Other Credits $113,229.79 $113,229.79 If You Need Assistance Distributions/Other Debits -$46,674.01 -$46,674.01 Fees -$2,150.39 -$2,150.39 Website www.icmarc.org Gain/Loss $4,679.73 $4,679.73 Call Your Client Services Team 800-326-7272 Ending Balance $382,300.14 $382,300.14 Asset Allocation Asset Percentage Balance Category of Assets Stable Value/Cash Management 100% $382,300.14 Total Assets 100% $382,300.14 Plan Data Plan Name CENTRAL CONTRA COSTA SD (PTS) Plan Number 307144 If any of your data is incorrect, please contact Client Services so that we can update your records. Page 1 of 3 Please review your statement carefully. If you believe there is an error, please notify ICMA-RC at 800-326-7272 April 1, 2021 Regular Board Meeting Agenda Packet- Page 54v6jIjr5T days of quarter end. Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2020 - December 31, 2020 Allocation Summary by Fund Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance Stable Value/Cash Management Vantagepoint PLUS Fund R1 100% 162,842.0788 $2.347674 $382,300.14 Total 100% $382,300.14 Activity Summary by Fund Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Stable Value/Cash Management Vantagepoint PLUS Fund R1 $313,215.02 $113,229.79 -$46,674.01 $0.00 -$2,150.39 $4,679.73 $382,300.14 Total Account $313,215.02 $113,229.79 -$46,674.01 $0.00 -$2,150.39 $4,679.73 $382,300.14 Activity Detail Contributions/Other Credits Distributions/Other Debits Contributions $113,229.79 Distributions -$46,674.01 Total $113,229.79 Total -$46,674.01 Account Balance by Source Pre-Tax $382,300.14 Total Employer/Employee $382,300.14 Page 2 of 3 307144 April 1, 2021 Regular Board Meeting Agenda Packet- Page 55 of 153 �C���C Annual Financial Report for 1, Your 457 Deferred Compensation Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY January 1, 2020 - December 31, 2020 Contribution Summary Contributions Date Employer/Employee This Period $113,229.79 01/31/2020 $7,172.66 Year to Date $113,229.79 02/28/2020 $7,927.05 03/30/2020 $9,412.75 Activity dated outside the current period reflects 04/30/2020 $8,961.67 adjustments to your account to ensure proper crediting 05/29/2020 $8,311.78 of earnings. 06/30/2020 $8,958.86 07/31/2020 $10,169.13 08/28/2020 $11,690.95 09/30/2020 $12,727.34 10/30/2020 $12,328.95 11/30/2020 $8,502.76 12/30/2020 $7,065.89 Cash received from Employer $113,229.79 Total Contributions $113,229.79 Page 3 of 3 April 1, 2021 Regular Board Meeting Agenda Packet- Page 56 of 153 401 A Plan (District Contributions) April 1, 2021 Regular Board Meeting Agenda Packet- Page 57 of 153 ^f � Annual Financial Report for 1C �A Your 401 Qualified Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY Return Mail Processing Only PO BOX 669 South Windsor,CT 06074-0669 Winning Solutions for You and Your Employees AMAL LYON Are you submitting termination dates as soon as CENTRAL CONTRA COSTA SANI DIST administratively possible? If not, start doing so today. It's 5019 IMHOFF PLACE easy and it helps alleviate delays when former employees 5019 IMHOFF PLACE request disbursements. Simply log into EZLink to submit MARTINEZ CA 94553 termination dates for any employees who are transitioning. January 1, 2020 - December 31, 2020 Account Summary This Period Year-to-Date Total Plan Assets $61,704,747.72 Beginning Balance $52,149,359.22 $52,149,359.22 Contributions/Other Credits $2,960,657.67 $2,960,657.67 If You Need Assistance Distributions/Other Debits -$1,573,548.01 -$1,573,548.01 Fees -$15,402.85 -$15,402.85 Website www.icmarc.org Gain/Loss $8,183,681.69 $8,183,681.69 Call Your Client Services Team 800-326-7272 Ending Balance $61,704,747.72 $61,704,747.72 Asset Allocation Asset Percentage Balance Category of Assets Stable Value/Cash Management 21% $12,832,764.89 Bond 6% $3,331,005.31 Guaranteed Lifetime Income 2% $1,269,607.30 Plan Data Balanced/Asset Allocation 22% $13,499,843.02 Plan Name CENTRAL CONTRA COSTA SANI DIST U.S. Stock 40% $24,794,282.63 Plan Number 109623 International/Global Stock 6% $3,936,101.89 Specialty 3% $2,041,142.68 If any of your data is incorrect, please contact Client Services so Total Assets 100% $61,704,747.72 that we can update your records. Page 1 of 7 Please review your statement carefully. If you believe there is an error, please notify ICMA-RC at 800-326-7272 April 1, 2021 Regular Board Meeting Agenda Packet- Page 58 v6jIjr5T days of quarter end. Annual Financial Report for Your 401 Qualified Plan January 1, 2020 - December 31, 2020 Allocation Summary by Fund Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance Stable Value/Cash Management Vantagepoint PLUS Fund R9 21% 4,722,265.2858 $2.683814 $12,673,681.75 VT Cash Management 0% 153,807.7475 $1.034297 $159,082.90 Welcome 0% 0.1327 $1.807853 $0.24 Bond Vantagepoint Core Bond Idx R5 2% 87,639.2933 $13.44 $1,177,872.08 VT Western Asset Core Plus Bnd 2% 100,939.3015 $14.26 $1,439,394.41 Vantagepoint Infltn Focused R9 1% 34,303.9344 $13.90 $476,824.71 VT PIMCO High Yield 0% 22,758.3212 $10.41 $236,914.11 Guaranteed Lifetime Income VT Retirement IncomeAdvantage 2% 58,982.3449 $21.525209 $1,269,607.30 Balanced/Asset Allocation VP Milestone Ret Income R9 1% 17,667.8125 $15.96 $281,978.29 Vantagepoint Milestone 2015 R9 0% 224.0026 $18.40 $4,121.65 Vantagepoint Milestone 2020 R9 0% 8,670.7900 $19.56 $169,600.64 Vantagepoint Milestone 2025 R9 1% 24,730.2735 $20.71 $512,163.96 Vantagepoint Milestone 2030 R9 2% 49,886.0422 $22.27 $1,110,962.16 Vantagepoint Milestone 2035 R9 1% 34,881.1160 $23.35 $814,474.09 Vantagepoint Milestone 2040 R9 2% 52,457.3237 $24.71 $1,296,220.43 Vantagepoint Milestone 2045 R9 1% 21,323.3769 $27.27 $581,488.52 Vantagepoint Milestone 2050 R9 0% 6,614.1499 $23.25 $153,778.99 Vantagepoint Milestone 2055 R9 0% 3,478.0437 $16.23 $56,448.65 Vantagepoint Milestone 2060 R9 0% 89.2133 $12.52 $1,116.95 Vantagepoint MP Cons Growth R9 1% 6,971.5631 $39.72 $276,910.49 Vantagepoint MP Trad Growth R9 4% 48,306.8913 $44.45 $2,147,241.32 Vantagepoint MP Lng-Trm Gr R9 3% 42,289.0431 $47.07 $1,990,545.25 Vantagepoint MP GIN Eq Gr R9 4% 44,489.6232 $50.16 $2,231,599.48 VT Puritan Fund 3% 57,031.1537 $32.81 $1,871,192.15 Page 2 of 7 109623 April 1, 2021 Regular Board Meeting Agenda Packet- Page 59 of 153 "�A ICMn� Annual Financial Report for �'( Your 401 Qualified Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY January 1, 2020 - December 31, 2020 LAllocation Summary by Fund (continued) Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance U.S. Stock Vantagepoint Equity Income R9 3% 85,895.2688 $18.47 $1,586,485.60 VT Invesco Diversified Div 1% 16,359.1204 $23.71 $387,874.74 VT MFS Value 1% 14,080.6655 $49.41 $695,725.71 Vantagepoint 500 Stock Idx R5 5% 93,007.0362 $32.52 $3,024,588.87 Vantagepoint Broad Mkt Idx R5 7% 127,458.7540 $35.06 $4,468,703.94 Vantagepoint Grwth & Income R9 2% 36,092.9249 $30.67 $1,106,969.99 VT Parnassus Core Equity 0% 697.9667 $67.46 $47,084.83 VT Invesco Main Street 0% 1,399.2932 $70.76 $99,013.98 Vantagepoint Growth R9 2% 38,209.4165 $34.72 $1,326,630.95 VT Contrafund 5% 16,213.8410 $203.28 $3,295,949.62 VT T Rowe Price Growth Stock 1% 6,413.6065 $107.72 $690,873.68 Vantagepoint Select Value R9 0% 946.4874 $22.55 $21,343.29 VT Victory Sycamore Est Value 1% 12,159.1780 $50.85 $618,294.19 Vantagepoint Md/Sm Cc Idx R5 3% 45,830.1119 $39.78 $1,823,121.83 Vantagepoint Aggressive Ops R9 3% 60,212.1404 $32.51 $1,957,496.72 VT AMG TimesSquare Mid Cap Gr 2% 38,644.1207 $32.04 $1,238,157.64 VT Carillon Eagle Mid Cap Gr 1% 2,430.5106 $105.37 $256,102.90 VT LSV Small Cap Value 0% 3,883.2110 $14.40 $55,918.24 Vantagepoint Discovery R9 0% 5,323.8346 $25.37 $135,065.68 VT Invesco Discovery 3% 11,261.1684 $173.95 $1,958,880.23 International/Global Stock Vantagepoint International R9 1% 52,615.4817 $16.47 $866,576.96 Vantagepoint Ovrseas Eq Idx R5 2% 68,437.8863 $16.22 $1,110,062.48 VT Diversified International 2% 24,751.2790 $52.32 $1,294,986.90 Vantagepoint Emerging Mrkts R9 1% 52,862.0143 $12.57 $664,475.55 Specialty VT Nuveen Real Estate Secs 1% 28,067.8503 $22.89 $642,473.13 VantageBroker 2% N/A N/A $1,398,669.55 Total 100% $61,704,747.72 Page 3 of 7 April 1, 2021 Regular Board Meeting Agenda Packet- Page 60 of 153 Annual Financial Report for Your 401 Qualified Plan January 1, 2020 - December 31, 2020 Activity Summary by Fund Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Stable Value/Cash Management Vantagepoint PLUS Fund R9 $11,733,968.45 $403,779.88 -$462,323.34 $739,654.46 -$1,578.82 $260,181.12 $12,673,681.75 VT Cash Management $238,676.64 $36,321.23 -$23,208.61 -$93,212.41 -$42.00 $548.05 $159,082.90 Welcome $0.24 $0.00 $0.00 $0.00 $0.00 $0.00 $0.24 Bond Vantagepoint Core Bond Idx R5 $795,089.50 $119,475.71 -$16,716.54 $215,017.72 -$1,246.12 $66,251.81 $1,177,872.08 VT Western Asset Core Plus Bnd $709,878.56 $63,570.70 -$43,526.40 $600,992.26 -$1,780.12 $110,259.41 $1,439,394.41 Vantagepoint Infltn Focused R9 $223,864.71 $15,504.09 -$7,762.05 $209,273.35 -$612.93 $36,557.54 $476,824.71 VT PIMCO High Yield $227,260.89 $17,617.50 -$593.43 -$12,230.63 -$142.69 $5,002.47 $236,914.11 Guaranteed Lifetime Income VT Retirement IncomeAdvantage $1,191,992.09 $1,724.41 -$13,273.32 -$53,809.63 $0.00 $142,973.75 $1,269,607.30 Balanced/Asset Allocation VP Milestone Ret Income R9 $262,022.55 $5,001.81 -$9,305.30 -$1,266.17 $0.00 $25,525.40 $281,978.29 Vantagepoint Milestone 2015 R9 $236,215.53 $57,862.43 -$234,862.84 -$77,744.28 -$31.89 $22,682.70 $4,121.65 Vantagepoint Milestone 2020 R9 $354,295.74 $2,510.56 -$12.10 -$197,865.18 $0.00 $10,671.62 $169,600.64 Vantagepoint Milestone 2025 R9 $638,253.59 $40,289.97 $0.00 -$233,202.68 $0.00 $66,823.08 $512,163.96 Vantagepoint Milestone 2030 R9 $976,507.99 $70,562.21 $0.00 -$66,693.60 $0.00 $130,585.56 $1,110,962.16 Vantagepoint Milestone 2035 R9 $804,163.39 $79,851.67 $0.00 -$174,935.21 $0.00 $105,394.24 $814,474.09 Vantagepoint Milestone 2040 R9 $938,120.36 $181,373.28 $0.00 $635.72 $0.00 $176,091.07 $1,296,220.43 Vantagepoint Milestone 2045 R9 $461,433.52 $103,089.40 -$0.76 -$69,406.98 -$19.54 $86,392.88 $581,488.52 Vantagepoint Milestone 2050 R9 $82,808.38 $30,786.72 $0.00 $15,936.01 $0.00 $24,247.88 $153,778.99 Vantagepoint Milestone 2055 R9 $19,123.48 $30,134.42 $0.00 -$7,047.96 $0.00 $14,238.71 $56,448.65 Vantagepoint Milestone 2060 R9 $0.00 $1,091.25 $0.00 $0.00 $0.00 $25.70 $1,116.95 Vantagepoint MP Cons Growth R9 $336,132.02 $80,878.64 -$162,082.16 $0.00 $0.00 $21,981.99 $276,910.49 Vantagepoint MP Trad Growth R9 $2,250,133.70 $83,598.03 -$78,063.02 -$372,736.39 -$8.11 $264,317.11 $2,147,241.32 Vantagepoint MP Lng-Trm Gr R9 $2,130,740.44 $99,373.20 -$2,384.49 -$471,166.52 -$0.03 $233,982.65 $1,990,545.25 Vantagepoint MP GIN Eq Gr R9 $1,926,651.58 $94,729.63 -$7,641.92 -$116,591.75 $0.00 $334,451.94 $2,231,599.48 VT Puritan Fund $691,593.87 $18,338.25 -$19,042.94 $982,481.30 -$349.19 $198,170.86 $1,871,192.15 Page 4 of 7 April 1, 2021 Regular Board Meeting Agenda Packet- Page 61 of 153 "�A ICMn� Annual Financial Report for �'( Your 401 Qualified Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY January 1, 2020 - December 31, 2020 Activity Summary by Fund (continued) Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance U.S. Stock Vantagepoint Equity Income R9 $1,732,319.20 $42,507.57 -$14,028.62 -$206,807.51 -$29.01 $32,523.97 $1,586,485.60 VT Invesco Diversified Div $200,521.43 $19,491.78 -$5,565.75 $154,224.86 -$462.30 $19,664.72 $387,874.74 VT MFS Value $377,182.27 $14,118.52 -$6,234.48 $256,473.59 -$363.57 $54,549.38 $695,725.71 Vantagepoint 500 Stock Idx R5 $2,490,397.82 $233,108.88 -$52,130.04 -$173,522.90 -$1,879.45 $528,614.56 $3,024,588.87 Vantagepoint Broad Mkt Idx R5 $4,778,115.27 $224,019.98 -$68,985.75 -$1,232,137.70 -$48.78 $767,740.92 $4,468,703.94 Vantagepoint Grwth & Income R9 $1,163,343.32 $48,860.66 -$5,511.47 -$277,405.10 -$456.83 $178,139.41 $1,106,969.99 VT Parnassus Core Equity $39,840.59 $4,538.72 $0.00 -$12,053.98 $0.00 $14,759.50 $47,084.83 VT Invesco Main Street $91,060.55 $3,012.06 -$5,610.02 -$1,922.59 -$5.89 $12,479.87 $99,013.98 Vantagepoint Growth R9 $1,126,949.12 $28,040.77 -$36,207.17 -$150,937.89 $0.00 $358,786.12 $1,326,630.95 VT Contrafund $3,075,011.57 $91,446.55 -$25,175.82 -$838,061.22 -$35.11 $992,763.65 $3,295,949.62 VT T Rowe Price Growth Stock $556,644.25 $47,908.00 $0.00 -$64,058.20 -$50.00 $150,429.63 $690,873.68 Vantagepoint Select Value R9 $28,947.57 $3,934.79 $0.00 -$7,990.90 -$2.41 -$3,545.76 $21,343.29 VT Victory Sycamore Est Value $261,263.81 $33,275.67 -$5,272.78 $269,132.82 -$904.42 $60,799.09 $618,294.19 Vantagepoint Md/Sm Cc Idx R5 $1,270,064.99 $101,478.76 -$3,136.70 $148,815.05 -$210.29 $306,110.02 $1,823,121.83 Vantagepoint Aggressive Ops R9 $1,717,470.85 $44,042.14 -$178,017.04 -$199,024.02 -$13.81 $573,038.60 $1,957,496.72 VT AMG TimesSquare Mid Cap Gr $1,008,131.81 $50,158.70 -$25,324.09 -$133,950.25 -$575.98 $339,717.45 $1,238,157.64 VT Carillon Eagle Mid Cap Gr $202,195.40 $11,830.30 $0.00 -$18,632.70 $0.00 $60,709.90 $256,102.90 VT LSV Small Cap Value $30,292.87 $1,849.60 $0.00 $20,942.58 -$36.14 $2,869.33 $55,918.24 Vantagepoint Discovery R9 $315,919.73 $24,797.52 -$3,212.44 -$222,374.62 -$511.79 $20,447.28 $135,065.68 VT Invesco Discovery $641,701.52 $50,496.07 -$3,215.16 $806,297.28 -$224.30 $463,824.82 $1,958,880.23 International/Global Stock VT ClearBridge Intl Value $121,253.49 $9,302.92 $0.00 -$120,823.66 $0.00 -$9,732.75 $0.00 Vantagepoint International R9 $471,902.71 $24,549.62 -$6,768.77 $278,426.03 -$409.24 $98,876.61 $866,576.96 Vantagepoint Ovrseas Eq Idx R5 $1,258,703.84 $108,465.91 -$13,437.78 -$298,602.57 -$1,658.42 $56,591.50 $1,110,062.48 VT Diversified International $675,055.06 $53,582.32 -$26,486.49 $325,235.96 -$1,085.02 $268,685.07 $1,294,986.90 Vantagepoint Emerging Mrkts R9 $17,997.94 $3,379.27 -$2,881.50 $552,696.65 -$222.04 $93,505.23 $664,475.55 Specialty VT Nuveen Real Estate Secs $573,360.92 $44,995.60 -$5,546.92 $58,288.40 -$406.61 -$28,218.26 $642,473.13 VantageBroker $694,784.10 $0.00 $0.00 $271,691.16 $0.00 $432,194.29 $1,398,669.55 Total Account $52,149,359.22 $2,960,657.67 -$1,573,548.01 $0.00 -$15,402.85 $8,183,681.69 $61,704,747.72 Page 5 of 7 April 1, 2021 Regular Board Meeting Agenda Packet- Page 62 of 153 Annual Financial Report for Your 401 Qualified Plan January 1, 2020 - December 31, 2020 Activity Summary by Fund (continued) Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance (1) Note: Your brokerage account balance reflects account activity through the second to last business day of the quarter. For quarter-end information, please review your brokerage account statement or contact TD Ameritrade. Activity Detail Contributions/Other Credits Distributions/Other Debits Contributions $2,604,497.77 Distributions -$1,492,669.37 Roll-Ins $256,246.37 Beneficiary Transfers -$80,878.64 Beneficiary Transfers $80,878.64 Misc. Credits $19,034.89 Total $2,960,657.67 Total -$1,573,548.01 Account Balance by Source Total Employer $55,558,066.52 Pre-Tax $6,146,681.20 Total Rollover $6,146,681.20 Ending Balance $61,704,747.72 Contribution Summary _ Contributions Roll-ins Date Employer This Period $2,604,497.77 $256,246.37 01/31/2020 $208,696.56 Year to Date $2,604,497.77 $256,246.37 02/28/2020 $237,688.42 03/30/2020 $410,647.11 Activity dated outside the current period reflects 04/30/2020 $226,961.38 adjustments to your account to ensure proper crediting 05/29/2020 $237,911.41 of earnings. 06/30/2020 $203,401.10 Page 6 of 7 April 1, 2021 Regular Board Meeting Agenda Packet- Page 63 of 153 �C���C Annual Financial Report for 1, Your 401 Qualified Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY January 1, 2020 - December 31, 2020 Contribution Summary (continued) Contributions Roll-ins Date Employer 07/31/2020 $221,033.55 08/28/2020 $234,815.41 09/30/2020 $202,918.83 10/30/2020 $163,223.43 11/30/2020 $139,429.85 12/30/2020 $117,770.72 Cash received from Employer $2,604,497.77 Total Contributions $2,604,497.77 Page 7 of 7 April 1, 2021 Regular Board Meeting Agenda Packet- Page 64 of 153 401 A Plan Beneficiaries April 1, 2021 Regular Board Meeting Agenda Packet- Page 65 of 153 ^f � Annual Financial Report for 1C �A Your 401 Qualified Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY Return Mail Processing Only PO BOX 669 South Windsor,CT 06074-0669 Winning Solutions for You and Your Employees AMAL LYON CENTRAL CONTRA COSTA SD(BENE) Are you submitting termination dates as soon as CEN I AL CO PLACE administratively possible? If not, start doing so today. It's MARTINEZ F LACE easy and it helps alleviate delays when former employees 94553 request disbursements. Simply log into EZLink to submit termination dates for any employees who are transitioning. January 1, 2020 - December 31, 2020 Account Summary This Period Year-to-Date Total Plan Assets $334,904.52 Beginning Balance $275,624.08 $275,624.08 Contributions/Other Credits $0.00 $0.00 If You Need Assistance Distributions/Other Debits -$10,917.54 -$10,917.54 Gain/Loss $70,197.98 $70,197.98 Website www.icmarc.org Ending Balance $334,904.52 $334,904.52 Call Your Client Services Team 800-326-7272 Asset Allocation Asset Percentage Balance Category of Assets Stable Value/Cash Management 14% $47,525.49 U.S. Stock 86% $287,379.03 Total Assets 100% $334,904.52 Plan Data Plan Name CENTRAL CONTRA COSTA SD(BENE) Plan Number 299623 If any of your data is incorrect, please contact Client Services so that we can update your records. Page 1 of 3 Please review your statement carefully. If you believe there is an error, please notify ICMA-RC at 800-326-7272 April 1, 2021 Regular Board Meeting Agenda Packet- Page 66' fIf5T days of quarter end. Annual Financial Report for Your 401 Qualified Plan January 1, 2020 - December 31, 2020 Allocation Summary by Fund Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance Stable Value/Cash Management Vantagepoint PLUS Fund R9 14% 17,708.1898 $2.683814 $47,525.49 U.S. Stock Vantagepoint Broad Mkt Idx R5 9% 840.2506 $35.06 $29,459.19 VT Contrafund 72% 1,185.4996 $203.28 $240,988.36 VT AMG TimesSquare Mid Cap Gr 5% 528.4482 $32.04 $16,931.48 Total 100% $334,904.52 Activity Summary by Fund Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Stable Value/Cash Management Vantagepoint PLUS Fund R9 $46,529.06 $0.00 $0.00 $0.00 $0.00 $996.43 $47,525.49 U.S. Stock Vantagepoint Broad Mkt Idx R5 $24,442.89 $0.00 $0.00 $0.00 $0.00 $5,016.30 $29,459.19 VT Contrafund $191,921.81 $0.00 -$10,917.54 $0.00 $0.00 $59,984.09 $240,988.36 VT AMG TimesSquare Mid Cap Gr $12,730.32 $0.00 $0.00 $0.00 $0.00 $4,201.16 $16,931.48 Total Account $275,624.08 $0.00 -$10,917.54 $0.00 $0.00 $70,197.98 $334,904.52 Activity Detail Contributions/Other Credits Distributions/Other Debits Distributions -$10,917.54 Total $0.00 Total -$10,917.54 Page 2 of 3 299623 April 1, 2021 Regular Board Meeting Agenda Packet- Page 67 of 153 N n� Annual Financial Report for ICMA - ( Your 401 Qualified Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY January 1, 2020 - December 31, 2020 Account Balance by Source Total Employer $334,904.52 Page 3 of 3 April 1, 2021 Regular Board Meeting Agenda Packet- Page 68 of 153 RHS Plan (District Contributions) April 1, 2021 Regular Board Meeting Agenda Packet- Page 69 of 153 "�A Annual Financial Report for 1CMhRC Your VantageCare Retirement Health Savings Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY Return Mail Processing Only PO BOX 669 South Windsor,CT 06074-0669 Important Reminder for Retiree Health Program TEJI OWALLEY SponsorsAffordable Care Act (ACA) 6055/6056 Reporting in CENTRAL CONTRA COSTA SANI DIST 2021 5019 IMHOFF PLACE Retiree health program sponsors with RHS or 401(h) accounts MARTINEZ CA 94553 need to file certain information on their plan participants with the IRS and will need to send participants specific information in 2021. Log in to EZLink to access the ACA 6055/6056 Report to help meet your deadlines. January 1, 2020 - December 31, 2020 Account Summary This Period Year-to-Date Total Plan Assets $437,790.51 Beginning Balance $125,226.21 $125,226.21 Contributions/Other Credits $255,666.06 $255,666.06 If You Need Assistance Fees -$3,756.25 -$3,756.25 Gain/Loss $60,654.49 $60,654.49 Website www.icmarc.org Ending Balance $437,790.51 $437,790.51 Call Your Client Services Team 800-326-7272 Asset Allocation Asset Percentage Balance Category of Assets Stable Value/Cash Management 1% $5,693.96 Bond 2% $5,974.76 Balanced/Asset Allocation 82% $360,407.14 U.S. Stock 14% $61,808.19 Plan Data International/Global Stock 1% $3,906.46 Plan Name CENTRAL CONTRA COSTA SANI DIST Total Assets 100% $437,790.51 Plan Number 800025 If any of your data is incorrect, please contact Client Services so that we can update your records. Page 1 of 5 Please review your statement carefully. If you believe there is an error, please notify ICMA-RC at 800-326-7272 April 1, 2021 Regular Board Meeting Agenda Packet- Page 70 v6jIjr5T days of quarter end. Annual Financial Report for Your VantageCare Retirement Health Savings Plan January 1, 2020 - December 31, 2020 Allocation Summary by Fund Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance Stable Value/Cash Management Vantagepoint PLUS Fund S2 1% 5,484.5295 $1.038186 $5,693.96 Bond Vantagepoint Core Bond Idx S2 1% 157.3429 $31.84 $5,009.80 Vantagepoint Infltn Focused S2 0% 26.3618 $30.74 $810.36 Vantagepoint High Yield S2 0% 13.2025 $11.71 $154.60 Balanced/Asset Allocation VP Milestone Ret Income S2 0% 41.8450 $19.69 $823.93 Vantagepoint Milestone 2015S2 1% 236.3845 $22.80 $5,389.57 Vantagepoint Milestone 2020 S2 3% 591.0468 $24.09 $14,238.31 Vantagepoint Milestone 2025S2 5% 884.2063 $25.71 $22,732.96 Vantagepoint Milestone 2030 S2 9% 1,432.3531 $27.24 $39,017.30 Vantagepoint Milestone 2035S2 11% 1,716.1511 $28.70 $49,253.51 Vantagepoint Milestone 2040 S2 17% 2,481.4715 $29.94 $74,295.26 Vantagepoint Milestone 2045S2 21% 3,220.9563 $29.09 $93,697.60 Vantagepoint Milestone 2050 S2 9% 1,752.6686 $21.79 $38,190.65 Vantagepoint Milestone 2055S2 4% 1,142.1167 $14.46 $16,515.00 Vantagepoint Milestone 2060 S2 1% 223.5180 $12.48 $2,789.50 Vantagepoint MP Lng-Trm Gr S2 1% 62.2493 $55.64 $3,463.55 U.S. Stock Vantagepoint 500 Stock Idx S2 5% 395.9173 $55.70 $22,052.59 Vantagepoint Broad Mkt Idx S2 2% 71.7250 $112.07 $8,038.21 Vantagepoint Grwth & Income S2 1% 31.9323 $64.44 $2,057.72 Vantagepoint Growth S2 4% 145.1091 $112.22 $16,284.14 Vantagepoint Select Value S2 0% 50.2962 $26.77 $1,346.43 Vantagepoint Md/Sm Cc Idx S2 2% 104.9794 $66.83 $7,015.78 Vantagepoint Aggressive Ops S2 1% 26.6464 $131.04 $3,491.74 Vantagepoint Discovery S2 0% 46.7173 $32.57 $1,521.58 Page 2 of 5 800025 April 1, 2021 Regular Board Meeting Agenda Packet- Page 71 of 153 "�A ICMn� Annual Financial Report for �'( Your VantageCare Retirement Health Savings Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY January 1, 2020 - December 31, 2020 Allocation Summary by Fund (continued) Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance International/Global Stock Vantagepoint Ovrseas Eq Idx S2 1% 153.5720 $24.25 $3,724.13 Vantagepoint Emerging Mrkts S2 0% 14.7874 $12.33 $182.33 Total 100% $437,790.51 Activity Summary by Fund Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Stable Value/Cash Management Vantagepoint PLUS Fund S2 $238.31 $1,178.85 $0.00 $4,267.22 -$18.42 $28.00 $5,693.96 Bond Vantagepoint Core Bond Idx S2 $0.00 $1,963.35 $0.00 $2,988.36 -$26.71 $84.80 $5,009.80 Vantagepoint Infltn Focused S2 $418.21 $513.64 $0.00 -$162.85 -$7.38 $48.74 $810.36 Vantagepoint High Yield S2 $46.82 $97.60 $0.00 $0.00 -$1.25 $11.43 $154.60 Balanced/Asset Allocation VP Milestone Ret Income S2 $424.78 $513.64 $0.00 -$169.28 -$7.23 $62.02 $823.93 Vantagepoint Milestone 2015S2 $1,651.83 $3,309.48 $0.00 $0.00 -$50.00 $478.26 $5,389.57 Vantagepoint Milestone 2020 S2 $6,160.01 $8,899.20 $0.00 -$2,058.98 -$138.54 $1,376.62 $14,238.31 Vantagepoint Milestone 2025S2 $7,941.79 $14,589.01 $0.00 -$1,995.33 -$212.50 $2,409.99 $22,732.96 Vantagepoint Milestone 2030 S2 $12,084.32 $21,615.38 $0.00 $1,445.82 -$313.57 $4,185.35 $39,017.30 Vantagepoint Milestone 2035S2 $15,262.04 $31,561.30 $0.00 -$3,941.97 -$462.51 $6,834.65 $49,253.51 Vantagepoint Milestone 2040 S2 $20,712.83 $43,755.43 $0.00 $122.28 -$668.75 $10,373.47 $74,295.26 Vantagepoint Milestone 2045S2 $26,366.32 $54,205.73 $0.00 $0.00 -$787.50 $13,913.05 $93,697.60 Vantagepoint Milestone 2050 S2 $11,557.55 $21,541.72 $0.00 -$273.27 -$368.68 $5,733.33 $38,190.65 Vantagepoint Milestone 2055S2 $3,897.74 $11,317.31 $0.00 -$942.72 -$206.25 $2,448.92 $16,515.00 Vantagepoint Milestone 2060 S2 $0.00 $1,168.20 $0.00 $1,215.99 -$12.50 $417.81 $2,789.50 Vantagepoint MP Lng-Trm Gr S2 $1,026.61 $2,006.36 $0.00 $0.00 -$25.00 $455.58 $3,463.55 Page 3 of 5 April 1, 2021 Regular Board Meeting Agenda Packet- Page 72 of 153 Annual Financial Report for Your VantageCare Retirement Health Savings Plan January 1, 2020 - December 31, 2020 Activity Summary by Fund (continued) Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance U.S. Stock Vantagepoint 500 Stock Idx S2 $5,168.83 $12,212.72 $0.00 $830.71 -$146.36 $3,986.69 $22,052.59 Vantagepoint Broad Mkt Idx S2 $2,107.83 $4,626.07 $0.00 $17.87 -$60.99 $1,347.43 $8,038.21 Vantagepoint Grwth & Income S2 $589.06 $1,206.18 $0.00 $0.00 -$15.21 $277.69 $2,057.72 Vantagepoint Growth S2 $3,164.45 $7,235.58 $0.00 $3,139.73 -$77.40 $2,821.78 $16,284.14 Vantagepoint Select Value S2 $454.88 $723.56 $0.00 $0.00 -$10.57 $178.56 $1,346.43 Vantagepoint Md/Sm Cc Idx S2 $3,327.42 $5,887.12 $0.00 -$3,714.25 -$66.82 $1,582.31 $7,015.78 Vantagepoint Aggressive Ops S2 $447.87 $1,237.31 $0.00 $1,088.84 -$18.15 $735.87 $3,491.74 Vantagepoint Discovery S2 $455.84 $723.56 $0.00 $0.00 -$10.67 $352.85 $1,521.58 International/Global Stock Vantagepoint Ovrseas Eq Idx S2 $1,671.73 $3,480.17 $0.00 -$1,858.17 -$42.03 $472.43 $3,724.13 Vantagepoint Emerging Mrkts S2 $49.14 $97.59 $0.00 $0.00 -$1.26 $36.86 $182.33 Total Account $125,226.21 $255,666.06 $0.00 $0.00 -$3,756.25 $60,654.49 $437,790.51 Activity Detail W Contributions/Other Credits Distributions/Other Debits Contributions $255,666.06 Total $255,666.06 Total $0.00 Account Balance by Source Total Employer $437,790.51 Page 4 of 5 April 1, 2021 Regular Board Meeting Agenda Packet- Page 73 of 153 �C^��� Annual Financial Report for Your VantageCare Retirement Health Savings Plan BUILDING PUBLIC SECTOR RETIREMENT SECURITY January 1, 2020 - December 31, 2020 Contribution Summary Contributions Date Employer This Period $255,666.06 01/31/2020 $20,784.26 Year to Date $255,666.06 02/28/2020 $20,805.39 03/30/2020 $20,858.10 Activity dated outside the current period reflects 04/30/2020 $20,711.02 adjustments to your account to ensure proper crediting 05/29/2020 $21,462.74 of earnings. 06/30/2020 $21,367.52 07/31/2020 $21,520.26 08/28/2020 $21,494.97 09/30/2020 $21,347.46 10/30/2020 $21,472.46 11/30/2020 $21,838.36 12/30/2020 $22,003.52 Cash received from Employer $255,666.06 Total Contributions $255,666.06 Page 5 of 5 April 1, 2021 Regular Board Meeting Agenda Packet- Page 74 of 153