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HomeMy WebLinkAbout05.a. Review Highmark Other Post-Employment Benefits (OPEB) and Pension Prefunding Sub-trust Reports for the First Quarter of calendar year 2021 Page 1 of 18 Item 5.a. ,orVIOIN SAN May 25, 2021 TO: FINANCE COMMITTEE FROM: KEVIN MIZUNO, FINANCE MANAGER REVIEWED BY: PHILIP R. LEIBER, DIRECTOR OF FINANCE AND ADMINISTRATION ROGER S. BAILEY, GENERAL MANAGER SUBJECT: REVIEW HIGHMARK OTHER POST-EMPLOYMENT BENEFITS (OPEB) AND PENSION PREFUNDING SUB-TRUST REPORTS FOR THE FIRST QUARTER OF CALENDAR YEAR 2021 Attached for review is a trust performance overview provided by Highmark as well as OPEB and Pension Pre-funding sub-trust investment reports for the quarter ending March 31, 2021. Central San's Investment Manager at Highmark, Andrew Brown, has provided an in-depth written analysis of market and fund performance attached to this Memo (Attachment 1). 1 n summary, this quarter's report reflects returns of 1.95% and -0.12% for the Central San's OPEB and Pension Pre-funding sub-trusts, respectively. The long-term target returns for each fund of 6.25% for the OPEB trust and 5.82% for the Pension Pre-funding trust. I n comparison, the inception to-date returns have been 9.65% and 6.66% for the OPEB and Pension Pre-funding sub-trusts respectively.A presentation of financial highlights comparing quarterly results to historical results as well as benchmarks is also included, which includes an overview slide showing the entities involved in administering the trusts for Central San (Attachment 2). Strategic Plan Tie-In GOAL THREE:Fiscal Responsibility Strategy 1—Maintain financial stability and sustainability,, Strategy 2—Ensure integrity and transparency in financial management ATTACHMENTS: 1. Highmark Overview of First Quarter 2021 2. PARS Investment Report First Quarter 2021 May 25, 2021 Regular FINANCE Committee Meeting Agenda Packet- Page 303 of 326 Page 2 of 18 Attachment 1 JHIGHMARKe CAPITAL MANAGEMENT April 21, 2021 Phil Leiber Director of Finance and Administration Central Contra Costa Sanitary District 5019 Imhoff Place Martinez, CA 94553-4392 RE: 1Q Quarter 2021 OPEB/Pension Report Dear Mr. Leiber, Market Commentary Fueled by another massive dose of fiscal stimulus for the second consecutive quarter and the ongoing deployment of vaccines, the economic flame is likely to continue burning hot in 2021. President Biden's $1.9 trillion American Rescue Plan effectively supersized the already enormous fiscal support pumped into the domestic economy in response to the impact of the pandemic. While 9.7 million fewer Americans are employed relative to pre-pandemic levels, the job market recovery continues with solid momentum. Nonfarm payrolls rose by 916,000 in March--the most since October 2019--while new unemployment claims declined at the fastest rate since the pandemic began and unemployment edged down to 6 percent at quarter-end.' Equity markets continued to cheer progress towards putting the pandemic in the rearview mirror with the large cap S&P 500 index gaining 6.2 percent year-to-date. In a change of pace from the prior three quarters, and reflecting increasing confidence in a robust economic recovery, more cyclically sensitive domestic large cap value stocks significantly outperformed growth stocks during the first quarter by 9.1 percent.z International stocks also posted a solid quarter, rising by 3.5 percent.3 Cyclically sensitive equity sectors including energy, financials and industrials—the biggest underperformers of 2020—outperformed strongly this year while last year's leading technology companies lagged. U.S. small cap stocks, which are typically more leveraged to the domestic economy relative to their larger peers, have been the best performing asset class over the past year, logging a staggering return of 95.2%.4 As consumer and industrial demand surges, commodity prices responded by sending crude oil prices up some 22 percent5 during the first quarter. Another closely followed economic barometer in the commodity complex, the price of copper, also affirmed the strength of the global economic rebound. The industrial metal now costs nearly double what it was selling for just one year ago. While equity markets embraced fiscal stimulus-induced economic progress, bond markets recoiled as inflation and growth expectations reset, sending interest rates higher. The bellwether 10-year Treasury yield reached 1.74 percent at quarter-end nearly doubling its level at the start of the year. 1 Source: U.S. Bureau of Labor Statistics 2 MSCI USA Large Cap Value Index versus MSCI USA Large Cap Growth Index 3 MSCI EAFE Index USD a MSCI USA Small Cap Index S West Texas Intermediate crude oil May 25, 2021 Regular FINANCE Committee Meeting Agenda Packet- Page 304 of 326 Page 3 of 18 Bond index returns fell in suit, with longer-term investment grade bonds faring the worst--falling by over 10% year-to-date.6 Only the most credit-sensitive sectors of the fixed income market were able to overcome the headwinds of rising interest rates to post positive returns for the quarter. Bank loans and high yield bonds benefited from tightening credit spreads and lower sensitivity to the Treasury yield curve. Tax-exempt municipal bonds, while not totally immune from rising rates, fared better due to a combination of stimulus measures intended to shore up state and local finances and increasing prospects for higher taxes on the wealthy. Not all Roses Flourishing economic optimism remains at least partially balanced by some notable areas that continue to concern financial markets. In the geopolitical realm, U.S. tensions with China may be bound for a return to the front burner following China's recent$400 billion, 25-year strategic agreement with Iran that calls for joint weapons development and the sharing of intelligence. Such an agreement only raises the odds that the relationship between the world's two largest economies becomes increasingly antagonistic. And of course, the pandemic remains in play. While deployment of vaccines has been an unqualified game changer, declaring victory in the war against COVID-19 may be premature. Many more shots need to make their way into arms before business-as-usual returns. Here in the U.S., as some states lift mask requirements and restrictions on gatherings, there is concern over a "fourth wave" of infections and hospitalizations due to the existing and emerging variants of the virus. Internationally, the deployment of vaccines has not gone as well as it has domestically. In fact, many countries are already dealing with a resurgence in infections. In this regard, optimism is at risk of being derailed if the progress of global vaccine deployment does not step up to meet expectations. Looking Forward After twelve months of increasing equity market valuations, the follow-through for corporate earnings is a critical underpinning of future returns. Known and unknown risks notwithstanding, it would not be shocking to see company earnings surprise to the upside again in the second quarter, similar to when the U.S. emerged from the 2008 financial crisis. We believe economically sensitive areas of the market are poised to show strong earnings growth due to low expectations and an uplift in stimulus-driven demand. With the recession behind us and a robust early-stage recovery in force, companies should perform well this year. We believe risk asset returns in 2021 and beyond will be driven by the interplay of improving fundamentals, counterbalanced by valuation compression, as the market cycle matures. Meanwhile, fixed income asset classes, particularly those with longer durations, will continue to battle the headwinds of increasing public debt and a reflationary economic outlook. Such a challenging environment for fixed income must be balanced with the potential for an escalation of prevailing uncertainties that can quickly change market appetite for risk assets. Plan Performance The Central Contra Costa Sanitary District OPEB Plan gained 1.95% gross of investment fees for the first quarter, which lagged the Plan's benchmark target of 2.26%. Fixed income returns declined -3.20%, which was ahead of the Bloomberg Barclays US Aggregate Bond Index decline of-3.37%. Yields rose/prices fell in the quarter as investors questioned whether inflationary trends would cause central bank policy tightening. Lower quality outperformed higher quality in 6 Barclays Long U.S.Govt/Credit May 25, 2021 Regular FINANCE Committee Meeting Agenda Packet- Page 305 of 326 Page 4 of 18 the quarter. Relative to the benchmark, performance was supported by both the Plan's shorter duration tilt, and exposure to high-yield. The Pimco High Yield Bond Fund returned (+0.06%) and the Vanguard Short-Term Investment Grade Bond Fund returned (-0.47%). The internally managed fixed income portfolio declined -3.17%, benefitting relative to the benchmark, by maintaining a lower than benchmark duration of 5.65 years compared with the Bloomberg Barclays US Aggregate Index duration 6.25 years at quarter-end. The PGIM Total Return Bond Fund declined the most (-4.44%), as it maintained the longest duration positioning of our three managers (6.9 years as of 2/28/21 per Morningstar). Fixed income was the second largest detractor with respect to the Plans' relative underperformance in the quarter. Equity returns were more supportive of performance in the first quarter. The equity segment gained 6.76%, to cap off a twelve-month period of performance where the Plan's equities gained 63.68%. In the quarter, small cap equity was the strongest performing segment from an absolute basis, gaining 10.4%, but lagged the Russell 2000 Index benchmark due to underperformance from our small cap growth manager. The shift in cyclical performance that we saw in the fourth quarter of 2020 has continued, with small cap equities benefitting. Additionally, REIT equity also posted a strong return, up 8.8%, making it the second strongest performing equity category for the Plan in the quarter. Further strength from the equity segment came from large cap (+6.56%) and mid cap equity (+8.13%). Despite three of the four international equity managers outperforming their benchmark targets in the quarter, international equity posted a lack-luster gain of 3.84%. The overweight in emerging market equities, was a drag on relative performance in the quarter. We ended the quarter with a target asset allocation of 52.5% stocks, 47% bonds and 0.5% cash for the OPEB Plan. This represents a 1.5% increase to equities compared to the positioning at the end of the third quarter. The Central Contra Costa Sanitary District Pension Plan declined -0.12% in the quarter, gross of investment fees, which trailed the District's Plan benchmark target of 0.35%. The target asset allocation for the pension plan at quarter-end was 32% stocks, 67.5% bonds, and 0.5% cash. This represents a 1% increase in equities versus the end of the fourth quarter. Andrew Brown May 25, 2021 Regular FINANCE Committee Meeting Agenda Packet- Page 306 of 326 PUBLIC AGENCY RETIREMENT SERVICES PARS TRUSTED SOLUTIONS. LASTING RESULTCENTRAL CONTRA COSTA SANITARY DISTRICT J � - PARS 115 Trust - OPEB Prefunding Program and Pension Rate Stabilization Program May 25, 2021 �. PARS 115 TRUST TEAM Trust Administrator & Consultant A6"Cy PARS • Recordkeeping • Processes contributions/disbursements RETIREMENT SERVICES • Sub-trust accounting • Hands-on, dedicated support teams TRUSTED SOLUTIONS.LASTING RESULTS. . Monitors plan compliance • Coordinates all agency services 37 2,000+ 1 ,000+ 400+ 500 K+ SUB Years of Experience Plans under Public Agency 115 Trust Clients Plan Participants Assets under (1984-2021) Administration Clients Administration Investment Manager CVbanks JHIGHMARK® CAPITAL MANAGEMENT • 5th largest commercial bank and one of the • Investment sub-advisor to trustee U.S. Bank nation's largest trustees for Section 115 trusts • Investment policy assistance • Safeguard plan assets • Uses open architecture • Oversight protection as plan fiduciary • Active and passive platform options • Custodian of assets • Customized portfolios(with minimum asset level) 158 S5.OT 102 S18.2B Years of Experience Assets under Years of Experience Assets under (1863-2021) Administration (1919-2021) Management& Advisement PU AGENCY PARS RETIREMENT SERVICES TRUSTED S%yN?2 1M2F&gular FINANCE Committee Meeting Agenda Packet- Page 308 of 326 CENTRAL CONTRA COSTA SANITARY DISTRICT 2 PARS IRS-APPROVED SECTION 115 TRUST Prefund • ' GASB 75 0 GASB 68 I I I I General Fund prefund Retiree Medical Benefits either or both Pension Rate Stabilization Program Assets can be used to: Assets can be used to: provider�r Reimburse agency; or F_ Reimburse agency; or Pay benefits Subaccounts Financial Stability Flexible Investing OPEB and pension assets are Assets in the PARS Section 115 Allows separate investment individually sub-accounted, Combination Trust can be used strategies for OPEB and and can be divided by dept., to address unfunded liabilities. pension subaccounts. bargaining group, or cost center. OAnytime Access Economies-of-Scale No Set Up Cost or Minimums Trust funds are available OPEB and pension assets No set-up costs, no minimum anytime; OPEB for OPEB aggregate and reach lower fees annual contribution amounts, and pension for pension. on tiered schedule sooner - and no fees until assets are added. saving money! PUBLIC PARS AGENCY RETIREMENT SERVICES CENTRAL CONTRA COSTA SANITARY DISTRICT TRUSTED sffi?Z!!MfluK%gular FINANCE Committee Meeting Agenda Packet- Page 309 of 326 3 SUMMARY OF AGENCY'S OPEB PLAN Plan Type: IRC Section 115 Irrevocable Exclusive Benefit Trust Trustee Approach: Discretionary Plan Effective Date: November 6, 2008 Plan Administrator: Finance Manager Current Investment Strategy: Moderate HighMark Plus (Active) Strategy; Individual Account AS OF MARCH 31, 2021 : Initial Contribution: March 2009: $560,000 Additional Contributions: $43,448,700 Total Contributions: $44,008,700 Disbursements: $0 Total Investment Earnings: $38,425,659 Account Balance: $80,868,359 PUBLIC PARS AGENCY RETIREMENT SERVICES CENTRAL CONTRA COSTA SANITARY DISTRICT 4 TRUSTED sffi?Z!!MfluK%gular FINANCE Committee Meeting Agenda Packet- Page 310 of 326 SUMMARY OF AGENCY'S PENSION PLAN Plan Type: IRC Section 115 Irrevocable Exclusive Benefit Trust Trustee Approach: Discretionary Plan Effective Date: July 20, 2017 Plan Administrator: Finance Manager Current Investment Strategy: Moderately Conservative HighMark Plus (Active) Strategy; Individual Account AS OF MARCH 31, 2021 : Initial Contribution: August 2017: $3,359,000 Additional Contributions: $6,687,499 Total Contributions: $10,046,499 Disbursements: $0 Total Investment Earnings: $2,077,028 Account Balance: $12,189,893 PUBLIC PARS AGENCY RETIREMENT SERVICES CENTRAL CONTRA COSTA SANITARY DISTRICT 5 TRUSTED WzA?s2 MfluK'6gular FINANCE Committee Meeting Agenda Packet- Page 311 of 326 PARS: Central Contra Costa Sanitary District OPEB and Pension Plan First Quarter 2021 Presented by Andrew Brown, CFA JHIGHMARK@ CAPITAL MANAGEMENT CENTRAL CONTRA COSTA SANITARY DISTRICT 1 6 Economic and Market Forecasts - April 2021 2021 2022 Assumptions Assumptions GDP 5.5% -7.5% �� 3.5% - 4.5% � Ab S&P500 earnings nemploymen - .5% Core PCE Inflation 1 .8% - 2. 1 % 1 .8% - 2. 1 % 1w MAI Fed Funds Target j. 0.0% - 0.25% 0.0% - 5% Investment Summary Since Inceptiori CiCiCisD - OPEB Beginning Value 566,683.26 Asset Allocation Contributions 106,760,171.26 Withdrawals -64,844,453.93 Total Assets: $80,742,177 Gain (Loss) 21,255,611.90 Interest and Dividends 17,004,464.35 Period Ending: 3-31-2021 Net Accrued Income 122,918.67 1 Q21 Return: 1 .95% Ending Market Value $80,865,395.51* 1 Year Return: 30.13% Inception-to-Date Return: 9.65% Cash Inception Date:4-1-2009 $412,367 0.51T, Plan target rate of return: 6.25% Equity $42,926,667 53.170]0 Fixed Income $37,403,143 46.320]0 * Ending Market Value differs from total market value on page 3 due to differences in reporting methodology. The above ending market value includes accruals. HIGHMARK® CAPITAL MANAGEMENT CENTRAL CONTRA COSTA SANITARY DISTRICT 1 8 Asset Allocation - Central Contra Costa Sanitary District OPEB As of First Quarter 2021 Current Asset Allocation Equity 53.17% Range: 40%-60% 42,926,667 Large Cap Core 11.12% IVV iShares Core S&P 500 ETF 8,982,378 7.11% VGIAX Vanguard Growth & Income Adm 5,737,781 Large Cap Value 5.03% IVE iShares S&P 500 Value ETF 4,058,249 Large Cap Growth 5.08% IVW iShares S&P 500 Growth ETF 4,103,362 Mid Cap Core 5.19% IWR iShares Russell Mid-Cap ETF 4,192,718 Small Cap Value 3.84% UBVFX Undiscovered Managers Behavioral Val R6 3,098,190 Small Cap Growth 3.85% RSEJX Victory RS Small Cap Growth R6 3,105,109 International Core 2.77% VEA Vanguard FTSE Developed Markets ETF 2,240,595 International Value 1.57% DODFX Dodge & Cox International Stock 1,267,982 International Growth 1.52% MGRDX MFS International Growth R6 1,227,918 Emerging Markets 4.33% HHHFX Hartford Schroders Emerging Mkts Eq F 3,495,261 Real Estate 1.76% VNQ Vanguard Real Estate ETF 1,417,124 Fixed Income 46.32% Range: 40%-60% 37,403,143 27.79% Core Fixed Income Portfolio 22,436,466 Short-Term 1.50% VFSUX Vanguard Short-Term Investment-Grade Adm 1,207,233 Intermediate-Term 7.91% PTTRX PIMCO Total Return Instl 6,387,271 7.90% PTRQX PGIM Total Return Bond R6 6,380,437 High Yield 1.23% PHIYX PIMCO High Yield Instl 991,737 Cash 0.51% Range: 0%-20% 412,367 0.51% FGZXX First American Government Oblig Z 412,367 TOTAL 100.00% $80,742,177 JHIGHMARK@ CAPITAL MANAGEMENT CENTRAL CONTRA COSTA SANITARY DISTRICT 9 Selected Period Performance CCCSD - OPEB Period Ending: 3/31/2021 Year Inception to Date to Date (3 Months) 1 Year 3 Years 5 Years 10 Years 04/01/2009 Cash Equivalents .01 .06 1.27 1.02 .52 .48 Lipper Money Market Funds Index .00 1.24 .95 .41 Fixed Income ex Funds -3.17 2.89 4.98 Total Fixed Income -3.20 3.80 4.89 3.63 3.52 4.53 BBG Barclays US Aggregate Bd Index -3.37 .71 4.65 3.10 3.44 3.93 Total Equities 6.76 63.68 14.42 15.12 11.36 14.76 Large Cap Funds 6.56 56.58 16.23 16.21 13.09 15.70 S&P 500 Composite Index 6.17 56.35 16.78 16.29 13.91 16.69 Mid Cap Funds 8.13 73.57 14.51 14.48 11.01 Russell Midcap Index 8.14 73.64 14.73 14.67 12.47 17.25 Small Cap Funds 10.40 98.94 16.14 17.16 13.48 18.29 Russell 2000 Index 12.70 94.85 14.76 16.35 11.68 16.39 International Equities 3.94 56.09 7.63 11.13 5.12 9.79 MSCI EAFE Index 3.48 44.57 6.02 8.85 5.52 9.34 MSCI EM Free Index 2.29 58.39 6.48 12.07 3.65 9.80 Real Estate - ETFs / Sctr Fds 8.80 37.21 11.43 Wilshire REIT Index 8.81 34.74 9.04 4.96 8.48 16.15 Total Managed Portfolio 1.95 30.13 9.82 9.39 7.46 9.65 CCCSD OPEB 2.26 28.56 9.51 8.95 7.48 9.59 Account Inception:412009 CCCSD OPEB Benchmark consists of: 26.5%of S&P 500,5%Russell Midcap,7.5%Russell 2000, 1.75%Wilshire REIT,3.25%MSCI EM Free,6% MSCI EAFE,33.5%BC Aggregate, 10%MIL 1-3 Yr US Corp/Govt, 1.5%ML US High Yield Mstr II,and 5%Citigroup 1 Month T-Bill Indexes. Returns are gross-of-fees unless otherwise noted. Returns for periods over one year are annualized.The information presented has been obtained from sources believed to be accurate and reliable. Past performance is not indicative of future returns. Securities are not FDIC insured, have no bank guarantee, and may lose value. J HIGHMARKO CAPITAL MANAGEMENT CENTRAL CONTRA COSTA SANITARY DISTRICT 1 10 Investment Summary Since Inceptiori CCCSD - Pension Beginning Value 3,359,081.81 Asset Allocation Contributions 6,903,627.65 Withdrawals -146,513.19 Total Assets: $12,161 ,563 Gain (Loss) 1,193,402.68 Interest and Dividends 852,066.63 Period Ending: 3/31/2021 Net Accrued Income 27,710.30 1 Q21 Return: -0.12% Ending Market Value $12,189,375.88* 1 Year Return: 18.39% Inception-to-Date Return: 6.66% Cas$34, h Inception Date:9-1-2017 0 28%24 Equity $3,947,937 Plan target rate of return: 5.82% 32.460/, Fixed Income $8,179,103 67.250/, * Ending Market Value differs from total market value on page 13 due to differences in reporting methodology. The above ending market value includes accruals. HIGHMARK® CAPITAL MANAGEMENT CENTRAL CONTRA COSTA SANITARY DISTRICT 11 Asset Allocation - Central Contra Costa Sanitary District Pension As of First Quarter 2021 Current Asset Allocation Equity 32.46% Range: 20%-40% 3,947,937 Large Cap Core 6.00% IVV iShares Core S&P 500 ETF 729,602 4.21% VGIAX Vanguard Growth & Income Adm 512,463 Large Cap Value 3.04% IVE iShares S&P 500 Value ETF 369,343 Large Cap Growth 3.07% IVW iShares S&P 500 Growth ETF 373,862 Mid Cap Core 3.07% IWR iShares Russell Mid-Cap ETF 373,347 Small Cap Value 2.32% UBVFX Undiscovered Managers Behavioral Val R6 281,707 Small Cap Growth 2.32% RSEJX Victory IRS Small Cap Growth R6 282,255 International Core 1.76% VEA Vanguard FTSE Developed Markets ETF 213,825 International Value 1.51% DODFX Dodge & Cox International Stock 184,083 International Growth 1.28% MGRDX MFS International Growth R6 155,505 Emerging Markets 2.82% HHHFX Hartford Schroders Emerging Mkts Eq F 342,698 Real Estate 1.06% VNQ Vanguard Real Estate ETF 129,247 Fixed Income 67.25% Range: 50%-80% 8,179,103 45.99% Core Fixed Income Portfolio 5,592,673 Short-Term 2.69% VFSUX Vanguard Short-Term Investment-Grade Adm 326,898 Intermediate-Term 8.69% PTTRX PIMCO Total Return Instl 1,056,876 8.68% PTRQX PGIM Total Return Bond R6 1,055,157 High Yield 1.21% PHIYX PIMCO High Yield Instl 147,499 Cash 0.28% Range: 0%-20% 34,524 0.28% FGZXX First American Government Oblig Z 34,524 TOTAL 100.00% $12,161,563 JHIGHMARK@ CAPITAL MANAGEMENT CENTRAL CONTRA COSTA SANITARY DISTRICT 12 Selected Period Performance PARS/CCCSD 115P - PENSION Account 6746055901 Period Ending: 3/31/2021 Year Inception to Date to Date (3 Months) 1 Year 3 Years 09/01/2017 Cash Equivalents .01 .06 1.28 1.24 Lipper Money Market Funds Index .00 .08 1.20 Fixed Income ex Funds -3.18 2.48 4.92 3.72 Total Fixed Income -3.16 3.34 4.91 3.71 BBG Barclays US Aggregate Bd Index -3.37 .71 4.65 3.43 Total Equities 6.61 63.64 14.23 13.85 Large Cap Funds 6.53 56.57 16.23 15.70 S&P 500 Composite Index 6.17 56.35 16.78 16.34 Mid Cap Funds 8.14 73.34 14.60 14.51 Russell Midcap Index 8.14 73.64 14.73 14.78 Small Cap Funds 10.21 98.26 15.69 15.96 Russell 2000 Index 12.70 94.85 14.76 15.15 International Equities 3.95 56.00 7.66 8.12 MSCI EAFE Index 3.48 44.57 6.02 6.51 MSC/ EM Free Index 2.29 58.39 6.48 7.83 Real Estate - ETFs / Sctr Fds 8.78 33.51 10.65 6.77 Wilshire REIT Index 8.81 34.74 9.04 5.68 Total Managed Portfolio -.12 18.39 7.71 6.66 CCCSD Pension .35 16.99 7.44 6.63 Performance Inception: 09/2017 CCCSD Pension Benchmark consists of: 15.5%of S&P 500,3% Russell Midcap,4.5% Russell 2000, 1%Wilshire REIT,2%MSCI EM Free,4% MSCI EAFE,49.25%BC Aggregate, 14%ML 1-3 Yr US Corp/Govt, 1.75% ML US High Yield Mstr II, and 5% Citigroup 1 Month T-Bill Indexes. Returns are gross-of-fees unless otherwise noted. Returns for periods over one year are annualized.The information presented has been obtained from sources believed to be accurate and reliable. Past performance is not indicative of future returns. Securities are not FDIC insured, have no bank guarantee, and may lose value. HIGHMARK® CAPITAL MANAGEMENT CENTRAL CONTRA COSTA SANITARY DISTRICT 1 13 CENTRAL CONTRA COSTA SANITARY DISTRICT For Period Ending March 31 , 2021 EQUITYLARGE CAP 3-Month YTD 1-Year 3-Year 5-Ye a r 10-Yea r Fund Name Inception Return Rank Return Rank Return Rank Return Rank Return Rank Return Rank iShares Core S&P 500 ETF (4/17) 6.17 53 6.17 53 56.31 53 16.74 26 16.25 23 13.86 12 iShares S&P 500 Value ETF (4/17) 10.69 58 10.69 58 50.10 70 11.65 32 12.13 38 10.96 35 Vanguard Growth& Income Adm (12/16) 6.92 39 6.92 39 58.55 41 16.31 36 15.86 35 13.97 9 iShares S&P 500 Growth ETF (4/17) 2.08 49 2.08 49 59.13 60 20.38 48 19.14 50 15.95 28 S&P 500 TR USD 6.17 -- 6.17 -- 56.35 -- 16.78 -- 16.29 - 13.91 EQUITY -- MID CAP iShares Russell Mid-Cap ETF (3/16) 8.12 79 8.12 79 73.38 53 14.58 22 14.50 25 12.30 16 Russell Mid Cap TR USD 8.14 -- 8.14 -- 73.64 -- 14.73 -- 14.67 - 12.47 EQUITY -- SMALL CAP Undiscovered Managers Behavioral Val R6 (9/16) 22.72 34 22.72 34 114.88 21 11.16 30 11.85 42 11.90 5 Russell 2000 Value TR USD 21.17 -- 21.17 -- 97.05 -- 11.57 13.56 -- 10.06 -- Victory IRS Small Cap Growth R6 (2/19) -2.56 95 -2.56 95 77.40 85 17.24 63 21.60 35 14.69 24 INTERNATIONAL • Dodge&Cox International Stock 7.16 49 7.16 49 57.43 24 4.03 34 8.96 10 5.09 19 Vanguard FTSE Developed Markets ETF (9/18) 4.01 38 4.01 38 50.95 36 6.60 36 9.63 34 6.02 23 MFS International Growth R6 0.63 43 0.63 43 43.28 82 11.05 41 12.67 39 7.80 36 MSCI EAFE NR USD 3.48 -- 3.48 - 44.57 6.02 8.85 5.52 Hartford Schroders Emerging Mkts Eq F 3.54 43 3.54 43 66.93 32 8.97 22 14.90 15 5.14 27 IMSCI EM NR USD 2.29 -- 2.29 -- 58.39 -- 6.48 -- 12.07 -- 3.65 EQUITY -- REIT Vanguard Real Estate ETF (4/17) 8.69 39 8.69 39 36.47 45 10.97 29 6.11 42 8.89 26 Wilshire REIT Index 8.81 -- 8.81 -- 34.74 -- 9.04 -- 4.96 -- 24.65 BOND FUNDS PIMCO Total Return Instl -3.09 73 -3.09 73 3.25 85 4.89 52 3.84 45 3.75 55 PGIM Total Return Bond R6 (5/16) -4.44 98 -4.44 98 6.33 50 4.96 47 4.33 26 4.69 8 Vanguard Short-Term Investment-Grade Adm -0.47 71 -0.47 71 6.36 43 4.01 15 2.93 22 2.64 16 BBgBarc US Agg Bond TR USD -3.37 -- -3.37 - 0.71 4.65 -- 3.10 -- 3.44 -- PIMCO High Yield Instl (12/20) 0.06 86 0.06 86 18.49 76 6.21 33 6.76 47 5.82 27 ICE BofA US High Yield Mstr II Index 0.90 -- 0.90 -- 23.31 -- 6.53 -- 7.94 -- 13.60 Data Source:Morningstar, SEI Investments Returns less than one year are not annualized. Past performance is not indicative of future returns. The information presented has been obtained from sources believed accurate and reliable. Securities are not FDIC insured, have no bank guarantee and may lose value. JHIGHMARK@ CAPITAL MANAGEMENT CENTRAL CONTRA COSTA SANITARY DISTRICT 1 14