Loading...
HomeMy WebLinkAbout07. Receive 2021 Annual Deferred Compensation Report Page 1 of 44 Item 7. CENTRAL SAN BOARD OF DIRECTORS POSITION PAPER MEETING DATE: APRIL 7, 2022 SUBJECT: RECEIVE THE 2021 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: TEJI O'MALLEY HUMAN RESOURCES AND ORGANIZATIONAL DEVELOPMENT MANAGER PHILIP LEIBER, DIRECTOR OF FINANCE AND ADMINISTRATION Roger S. Bailey General Manager ISSUE The Deferred Compensation Plan Advisory Committee respectfully submits its 2021 Annual Report. BACKGROUND Deferred Compensation Advisory Committee Central San's Board of Directors (Board) approved the establishment of the Deferred Compensation Plan Advisory Committee (Advisory Committee) in January 1982. Board Policy 047 (BP 047) Deferred Compensation Plan, establishes the roll of the Board, General Manager, Advisory Committee and Plan Administrator in relation to the Deferred Compensation Plan (Plan). As outlined in BP 047, the role of the Advisory Committee includes the following: • Establishing internal administrative procedures • Educating participants regarding the Plan • Fiduciary oversight of the Plan April 7, 2022 Regular Board Meeting Agenda Packet- Page 66 of 194 Page 2 of 44 • Review and approve emergency withdrawal requests • Reviewing investment performance of the Plan • Submission of an Annual Report to the Board and Plan participants While the establishment of the Advisory Committee and its documented activities helps demonstrate fiduciary oversight, the Board is ultimately responsible for the Plan having the sole authority to adopt and amend plan documents and execute agreements with a retirement plan third party administrator. The receipt of this Annual Report serves to help the Board meet its fiduciary oversight responsibility over the Plan. The Advisory Committee is currently comprised of seven members, summarized on the attached roster (Attachment 1). The Advisory Committee is designed to be representative of Plan participants and generally be comprised of employees across the various non-management 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 MissionSquare Retirement (formerly I CMA-RC). With the exception of the Committee Chair which serves a permanent term,Advisory Committee members are appointed by the Directors of their respective departments when a position vacancy arises due to term expiration or resignation. I n accordance with its Administrative Procedures, the Advisory Committee met on a quarterly basis in 2021, meeting on the first Wednesday in the months of February, May,August, and November. Once approved by the Advisory Committee, minutes from past committee meetings are posted on Central San's website under About> Financial I nformation > Deferred Compensation Advisory Committee. The Advisory Committee met most recently on February 2, 2022, in a regularly scheduled quarterly meeting to discuss the annual performance of the Plan as well as conduct regular business of the committee (i.e., discuss Plan performance, review of participant educational/outreach efforts, review Committee membership, etc.). Beyond reviewing a draft of this Annual Report (which was approved unanimously by all Advisory Committee members present), one of the more significant topics discussed by the Advisory Committee at the February 2, 2022 meeting was regarding the introduction of the Advisory Committee's newly selected fiduciary advisory consultant. Annual Report on Plan Performance for Calendar Year 2021 The Annual Report (Attachment 2) 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 diversification of assets between seven investment type categories in that same five-year period. Central San's TPA 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 across all plans, participants continue to have a relatively large share of assets in the Stable Value/Cash Management plan at 18.88%, which is a slight decline from 21.59% one year ago. One explanation for this relatively conservative distribution of assets is that Central San's participant profile is comprised largely of an older workforce and retirees, both with a core defined benefit pension program. Despite this observation, Central San Plan participants continue to invest most heavily in U.S. Stocks overall, which makes up 37.88% of the total portfolio compared to a proportionate share of 38.18% one year ago. In total, Central San's plans performed well, increasing from a market value of$152.8 million one year ago to a market value of$175.3 million on December 31, 2021, which is an increase of 14.7% driven by investment gains as well as participant contributions. April 7, 2022 Regular Board Meeting Agenda Packet- Page 67 of 194 Page 3 of 44 I n conjunction with its transition to the Cal PERS Health Benefits Program effective in Fiscal Year(FY) 2019-20, Central San implemented a Health Reimbursement Arrangement (HRA), maintained in by the TPA in an RHS account for Retiree Health Tier I I I employees of Local 1 and MSCG, excluding the Management Group and unrepresented employees. Central San 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 its TPA to open and administer an RHS account for its newly established HRA. The RHS plan reported a total market value of$801,150 as of December 31, 2021. During 2021 there were total employer contributions of$279,545 and investment gains (net of fees) of$87,186. Education and Outreach to Plan Participants At the onset of 2020, Central San coordinated with its TPA to rollout a financial wellness seminar program to educate employees on important and trending retirement topics. Eight seminars, facilitated by the TPA, were planned to be held on site throughout the year in the Multi-Purpose Room (MPR)for employees to attend. With continued challenges posed by the COVID-19 pandemic in 2020, persisting through 2021, it has not yet been possible to conduct these seminars onsite. However, the expansion of virtual education and consultations efforts at the onset of the pandemic in 2020 continued to be available to and benefit participants in 2021. Central San's TPA continued to offer monthly recurring "virtual" face-to-face meetings with an Retirement Planning Specialist(RPS). These one-on-one meetings allow employees the opportunity to learn about the TPA's online tools, discuss retirement planning strategies and investment options, and make investment strategy and allocation changes. Central San's TPA also continued to offer one-on-one virtual meetings with a Certified Financial Planner(CFP), allowing participants to design and map out a financial plan and retirement strategy that is unique to their own situation. These meetings continued to be popular with participants in 2021 where there were 98 one-on-one RFP consultations and a significant increase in CFP consultations by 82% over the prior year. One of the many services offered by Central San's TPA is providing education and training opportunities for it's client's Plan advisory committee members. Utilizing this benefit, two of Central San's four Advisory Committee meetings in 2021 incorporated training from the TPA on the Advisory Committee's fiduciary roles and responsibilities. The Advisory Committee intends to regularly schedule these training opportunities throughout the 2022 Plan year as well. Selection of a Plan Fiduciary Services Advisor Following a vote of the Advisory Committee, the Plan Administrator was asked to solicit proposals from qualified firms for Plan fiduciary services. Subsequent to this effort, the Advisory Committee reviewed several proposals received at its regularly scheduled November 3, 2021 quarterly meeting. Following a discussion over the various proposals submitted, the Advisory Committee voted unanimously to proceed with NFP for 3(21) Non-Discretionary Plan fiduciary services at a total competitive cost of$38,500 annually to be funded by the Plans' respective administrative allowance accounts. The NFP team formally introduced themselves to the Advisory Committee at their February 2, 2022 quarterly meeting and discussed the role they will play in future Advisory Committee meetings, assisting with ongoing Plan administration matters, as well as their advisory role in the development of an Investment Policy Statement (I PS)for the Plan, which is currently not in place. An I PS is expected to be reviewed for consideration by the Advisory Committee at its May 2022 meeting, then be adopted in August 2022 at the very latest. Advisory Committee Administrative Procedures Adoption During 2020, one of the goals undertaken by 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 clarify the scope of Advisory Committee member responsibilities. After meeting to review and April 7, 2022 Regular Board Meeting Agenda Packet- Page 68 of 194 Page 4 of 44 provide feedback on the draft Administrative Procedures document in 2020, the Advisory Committee unanimously approved their new Administrative Procedures at the February 3, 2021 meeting. Some matters clarified and/or refined by these new Administrative Procedures documents include, but are not limited to, the establishment of Advisory Committee Member terms and term limits, formalizing the frequency of Advisory Committee meetings, and requiring Advisory Committee Members to file a Form- 700 conflict of interests. ALTERNATIVES/CONSIDERATIONS None. FINANCIAL IMPACTS The Board's acceptance of the Annual Report for 2021 does not have any direct fiscal impact to Central San. COMMITTEE RECOMMENDATION The Finance Committee reviewed the 2021 Deferred Compensation Plan Annual Report at its March 22, 2022 meeting and recommended Board receipt. RECOMMENDED BOARD ACTION Receive the Annual Report of the Deferred Compensation Plan Advisory Committee for 2021. Strategic Plan Tie-In GOAL THREE: Fiscal Responsibility Strategy 2—Ensure integrity and transparency in financial management ATTACHMENTS: 1. Current Advisory Committee Members 2. Annual Report Calendar Year 2021 April 7, 2022 Regular Board Meeting Agenda Packet- Page 69 of 194 Attachment 1 Central Contra Costa Sanitary District Deferred Compensation Plan Committee Membership As of February 2, 2022 # Name Title at Central San Committee Title Department Bargaining Group Term Represented Represented Expiration 1 Lyon,Amal Accountant Committee Member Administration Local 1 12/31/23 2 McGloin, Bryan Management Analyst Committee Member Engineering& MSCG 12/31/22 Technical Services 3 Mercer,Justin Instrument Technician Committee Member Operations Local 1 12/31/23 4 Mizuno, Kevin* Finance Manager Committee Chair n/a n/a ** 5 Olympia,James Environmental Compliance Committee Member Engineering& Local 1 12/31/22 Inspector II Technical Services 6 Thomas, Christopher Accounting Supervisor Committee Member Administration MSCG 12/31/24 7 Whitman,Joshua Maintenance Crew Leader Committee Member Operations Local 1 12/31/24 * Finance Manager serves as Plan Administrator and Chair ** Indicates permanent membership on Committee April 7, 2022 Regular Board Meeting Agenda Packet- Page 70 of 194 Attachment 2 Central Contra Costa Sanitary District Supplementary Retirement Plan Summary of Asset Distribution BY PLAN AND INVESTMENT TYPE CALENDAR YEAR ENDED DECEMBER 31,2021 Investment Type ICMA 457 ICMA 457 Beneficiaries ICMA 457 PTS ICMA 401(a) ICMA 401(a)Beneficiaries ICMA RHS Plan TOTAL % Stable Value/Cash Management $ 19,716,813 353,491 12,967,447 48,402 8,478 $ 33,094,631 18.88% Bonds 9,512,053 7,429,658 3,677 $ 16,945,388 9.67% Guaranteed Lifetime Income 5,150,071 1,564,694 $ 6,714,765 3.83% Balanced/Asset Allocation 13,035,083 14,000 15,281,587 632,686 $ 28,963,357 16.53% U.S.Stock 36,527,185 963,643 28,450,316 306,352 148,059 $ 66,395,554 37.88% International/Global Stock 3,164,373 3,320,712 8,251 $ 6,493,335 3.71% Specialty 13,856,743 2,794,222 $ 16,650,965 9.50% Total Assets $ 100,962,322 $ 977,643 $ 353,491 $ 71,808,635 $ 354,754 $ 801,150 $ 175,257,995 100.00% %By Plan 57.61% 0.56% 0.20% 40.97% 0.20% 0.46% 100.00% Summary Distribution by Investment Type Specialty Stable Value/Cash Management o \.5 0 18.88% International/Global Stock 3.71% Bonds 9.67% U.S.Stock Guaranteed Lifetime Income 37.88% 3.83% Balanced/Asset Allocation 16.53% *As of December 31,2021 the 457 plan had 41 active outstanding loans totaling$473,084.41,and 7 default in the amount of$90,304.09. See pages 8-10 of 457 section. April 7, 2022 Regular Board Meeting Agenda Packet- Page 71 of 194 Page 7 of 44 Attachment 2 Total Market Value of Assets: Central San's Supplemental Retirement Plans $190,000,000 $175,257,995 $170,000,000 $152,787,496 $150,000,000 $130,000,000 $126,296,80 $115,929,599 106,721,447 $110,000,000 $ $90,000,000 $70,000,000 $50,000,000 2017 2018 2019 2020 2021 Ratio of Investments by Type: Central San's Supplemental Retirement Plans 45.00% 40.00 35.00% 30.00% 25.00% 20.00% 15.00% . 10.00 5.00% 0 ■■,1 11,,, 1 ,.,1, „1 I 0.0000% Stable Value/Cash Mgmt Bonds Guaranteed Lifetime Balanced/Asset U.S.Stock International/Global Specialty Income Allocation Stock ■2017 ■2018 ■2019 ■2020 ■2021 April 7, 2022 Regular Board Meeting Agenda Packet- Page 72 of 194 Attachment 2 457 Plan Including Loans on pages 8 through 10 Regular Employees (Contributed by Employees) April 7, 2022 Regular Board Meeting Agenda Packet- Page 73 of 194 Attachment 2 Mis s In S q u a re Annual Financial Report for RETIREMENT Your 457 Deferred Compensation Plan Return Mail Processing Only PO BOX 669 South Windsor,CT 06074-0669 If you have questions regarding your account information, AMAL LYON CENTRAL CONTRA COSTA SANI DIST please call or email MissionSquare Retirement using the CEN I AL CO PLACE contact information under "If You Need Assistance" below. MARTINEZ F LACE 94553 January 1, 2021 - December 31, 2021 Account Summary This Period Year-to-Date Total Plan Assets $101,435,405.93 Beginning Balance $88,969,768.09 $88,969,768.09 Contributions/Other Credits $3,589,292.86 $3,589,292.86 If You Need Assistance Distributions/Other Debits -$4,514,685.88 -$4,514,685.88 Fees -$32,980.66 -$32,980.66 Website www.icmarc.org Gain/Loss $12,950,927.11 $12,950,927.11 Call Your Client Services Team 800-326-7272 Ending Balance $100,962,321.52 $100,962,321.52 Outstanding Loan Balance $473,084.41 Total Plan Assets $101,435,405.93 Total plan assets includes fund and active loan balances. Asset Allocation Asset Percentage Balance Plan Data Category of Assets Stable Value/Cash Management 20% $19,716,813.18 Plan Name CENTRAL CONTRA COSTA SANI DIST gond 9% $9,512,053.41 � Plan Number 303896 Guaranteed Lifetime Income 5% $5,150,070.98 If any of your data is incorrect, please contact Client Services so Balanced/Asset Allocation 13% $13,035,083.24 that we can update your records. U.S. Stock 36% $36,527,184.89 International/Global Stock 3% $3,164,372.87 Specialty 14% $13,856,742.95 Total Assets 100% $100,962,321.52 Page 1 of 10 Please review your statement carefully. If you believe there is an error, please notify MissionSquare Retirement at 800-326-7272 April 7, 2022 Regular Board Meeting Agenda Packet- Page 74 v6jI r9W days of quarter end. Attachment 2 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2021 - December 31, 2021 fiIlocation Summary by Fund Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance Stable Value/Cash Management MissionSquare PLUS Fund R9 19% 7,025,460.7835 $2.733301 $19,202,699.04 MSQ Cash Management 0% 497,011.0128 $1.034412 $514,114.14 Bond MissionSquare Core Bond Idx R5 3% 219,045.2208 $13.19 $2,889,206.50 MSQ Western Asst Core Plus Bnd 3% 228,631.9990 $13.98 $3,196,275.37 MissionSquare Inflation Foc R9 3% 187,930.5707 $14.71 $2,764,458.71 MSQ PIMCO High Yield 1% 61,250.0288 $10.81 $662,112.83 Guaranteed Lifetime Income MissionSquare Ret IncomeAdv 5% 213,559.5944 $24.115381 $5,150,070.98 Balanced/Asset Allocation MissionSquare Ret Tgt Inc R9 0% 2,173.1016 $16.93 $36,790.61 MissionSquare Ret Tgt 2015 R9 0% 5,890.2722 $19.86 $116,980.79 MissionSquare Ret Tgt 2020 R9 0% 10,497.9522 $21.36 $224,236.26 MissionSquare Ret Tgt 2025 R9 1% 46,695.4233 $23.01 $1,074,461.68 MissionSquare Ret Tgt 2030 R9 1% 30,227.7090 $25.28 $764,156.49 MissionSquare Ret Tgt 2035 R9 1% 21,101.2935 $27.03 $570,367.97 MissionSquare Ret Tgt 2040 R9 1% 25,178.8373 $28.98 $729,682.70 MissionSquare Ret Tgt 2045 R9 1% 32,590.1717 $32.41 $1,056,247.46 MissionSquare Ret Tgt 2050 R9 0% 1,674.0075 $27.74 $46,436.97 MissionSquare Ret Tgt 2055 R9 0% 5,963.8646 $19.38 $115,579.71 MissionSquare Ret Tgt 2060 R9 0% 1,874.6618 $14.95 $28,026.19 MissionSquare MP Cons Gr R9 1% 15,646.6870 $43.15 $675,154.54 MissionSquare MP Trad Gr R9 1% 26,412.7288 $50.90 $1,344,407.89 MissionSquare MP Lng-Trm Gr R9 2% 33,478.9270 $55.49 $1,857,745.67 MissionSquare MP GIN Eq Gr R9 1% 24,740.7072 $59.20 $1,464,649.87 MSQ Puritan 3% 75,074.5197 $39.03 $2,930,158.44 Page 2 of 10 303896 April 7, 2022 Regular Board Meeting Agenda Packet- Page 75 of 194 Attachment 2 Missil--WnSquareAnnualp Financial Report for RETIREMENT Your 457 Deferred Compensation Plan January 1, 2021 - December 31, 2021 fiIlocation Summary by Fund (continued) Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance U.S. Stock MissionSquare Equity Income R9 3% 123,157.8998 $23.18 $2,854,800.09 MSQ MFS Value 1% 9,752.5614 $61.97 $604,366.23 MSQ BlackRock Equity Div R5 0% 22,160.0441 $10.20 $226,032.43 MissionSquare 500 Stock Idx R5 7% 175,893.1406 $41.79 $7,350,574.38 MissionSquare Broad Mkt Idx R5 8% 173,296.5489 $44.04 $7,631,980.02 MissionSquare Growth & Inc R9 1% 30,018.7344 $38.98 $1,170,130.29 MSQ Parnassus Core Equity 0% 2,305.4989 $86.04 $198,365.14 MSQ Invesco Main Street 2% 23,244.4887 $90.49 $2,103,393.77 MissionSquare Growth R9 1% 36,131.7656 $42.81 $1,546,800.89 MSQ Contrafund 5% 20,050.0446 $252.95 $5,071,658.79 MSQ T Rowe Price Growth Stk 1% 5,817.5810 $128.95 $750,177.05 MissionSquare Select Value R9 0% 2,335.0393 $29.49 $68,860.31 MSQ Victory Sycamore Est Value 1% 14,504.1833 $67.05 $972,505.53 MissionSquare Mid/Sm Cc Idx R5 2% 34,987.6353 $47.00 $1,644,418.79 MissionSquare Aggrsve Opps R9 2% 55,532.7135 $36.96 $2,052,489.08 MSQ AMG TimesSquare Mid Cap Gr 1% 28,939.1019 $37.14 $1,074,798.22 MSQ Carillon Eagle Mid Cap Gr 0% 1,371.5020 $117.69 $161,412.06 MSQ JPMorgan Small Cap Val R5 0% 4,962.1179 $10.26 $50,911.33 MissionSquare Sm Cap Disc R9 0% 13,884.2725 $28.79 $399,728.23 MSQ Invesco Discovery 1% 2,945.4945 $201.59 $593,782.26 International/Global Stock MissionSquare International R9 1% 43,758.9038 $18.35 $802,975.91 MissionSquare Ovrs Eq Index R5 1% 63,402.3365 $18.03 $1,143,144.11 MSQ Diversified International 1% 14,925.9697 $59.03 $881,079.93 MissionSquare Emerging Mkts R9 0% 27,501.8737 $12.26 $337,172.92 Specialty MSQ Cohen &Steers Realty R5 1% 113,973.1631 $10.56 $1,203,556.61 MissionSquare Brokerage 13% N/A N/A $12,653,186.34 Total 100% $100,962,321.52 Page 3 of 10 April 7, 2022 Regular Board Meeting Agenda Packet- Page 76 of 194 Attachment 2 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2021 - December 31, 2021 Activity Summary by Fund Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Stable Value/Cash Management MissionSquare PLUS Fund R9 $19,518,689.55 $375,294.30 -$1,485,221.04 $428,283.10 -$3,882.42 $369,535.55 $19,202,699.04 MSQ Cash Management $191,819.28 $75,942.04 -$47,685.29 $294,336.25 -$340.10 $41.96 $514,114.14 Welcome $0.11 $309.55 -$309.66 $0.00 $0.00 $0.00 $0.00 Bond MissionSquare Core Bond Idx R5 $1,925,524.95 $96,291.79 -$112,827.91 $1,017,284.70 -$3,557.44 -$33,509.59 $2,889,206.50 MSQ Western Asst Core Plus Bnd $2,158,688.30 $105,055.97 -$193,197.11 $1,161,501.17 -$4,401.69 -$31,371.27 $3,196,275.37 MissionSquare Inflation Foc R9 $563,696.04 $73,866.19 -$87,573.64 $2,092,297.44 -$4,010.11 $126,182.79 $2,764,458.71 MSQ PIMCO High Yield $391,150.16 $27,876.81 -$64,706.57 $287,109.52 -$729.92 $21,412.83 $662,112.83 Guaranteed Lifetime Income MissionSquare Ret IncomeAdv $4,456,087.45 $400.00 -$132,879.22 $287,169.27 $0.00 $539,293.48 $5,150,070.98 Balanced/Asset Allocation MissionSquare Ret Tgt Inc R9 $124,977.89 $6,632.86 -$92,139.58 -$5,219.65 $0.00 $2,539.09 $36,790.61 MissionSquare Ret Tgt 2015 R9 $110,687.32 $0.00 -$2,439.80 $0.00 $0.00 $8,733.27 $116,980.79 MissionSquare Ret Tgt 2020 R9 $195,959.08 $26,000.00 $0.00 -$16,572.06 $0.00 $18,849.24 $224,236.26 MissionSquare Ret Tgt 2025 R9 $1,080,750.29 $121,384.95 -$28,351.30 -$206,259.41 -$162.50 $107,099.65 $1,074,461.68 MissionSquare Ret Tgt 2030 R9 $571,834.98 $102,121.37 -$16.30 $7,521.14 -$50.00 $82,745.30 $764,156.49 MissionSquare Ret Tgt 2035 R9 $244,323.38 $65,965.32 $0.00 $216,756.47 -$69.96 $43,392.76 $570,367.97 MissionSquare Ret Tgt 2040 R9 $672,587.05 $92,831.83 $0.00 -$154,072.27 -$100.00 $118,436.09 $729,682.70 MissionSquare Ret Tgt 2045 R9 $464,300.37 $289,381.16 -$36,595.33 $206,356.12 -$301.57 $133,106.71 $1,056,247.46 MissionSquare Ret Tgt 2050 R9 $79,815.88 $3,939.12 $0.00 -$53,943.39 $0.00 $16,625.36 $46,436.97 MissionSquare Ret Tgt 2055 R9 $40,855.47 $65,572.66 -$11,186.16 $6,932.30 -$100.00 $13,505.44 $115,579.71 MissionSquare Ret Tgt 2060 R9 $1,342.01 $17,199.95 -$3.68 $7,678.55 $0.00 $1,809.36 $28,026.19 MissionSquare MP Cons Gr R9 $625,930.14 $17,508.40 -$22,178.18 $0.00 $0.00 $53,894.18 $675,154.54 MissionSquare MP Trad Gr R9 $1,150,976.37 $61,498.00 -$23,216.40 -$13,584.16 $0.00 $168,734.08 $1,344,407.89 MissionSquare MP Lng-Trm Gr R9 $1,715,241.68 $125,584.62 -$16,364.38 -$268,346.29 -$100.00 $301,730.04 $1,857,745.67 MissionSquare MP GIN Eq Gr R9 $1,500,294.96 $34,890.02 -$96,633.87 -$204,332.16 -$50.00 $230,480.92 $1,464,649.87 MSQ Puritan $3,749,700.86 $64,941.34 -$143,876.63 -$1,351,360.23 -$2,066.15 $612,819.25 $2,930,158.44 Page 4 of 10 April 7, 2022 Regular Board Meeting Agenda Packet- Page 77 of 194 Attachment 2 Missil--WnSquareAnnualp Financial Report for RETIREMENT Your 457 Deferred Compensation Plan January 1, 2021 - December 31, 2021 Activity Summary by Fund (continued) Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance U.S. Stock MissionSquare Equity Income R9 $2,299,799.94 $90,926.27 -$210,933.40 $36,072.04 -$875.50 $639,810.74 $2,854,800.09 MSQ Invesco Diversified Div $489,123.82 $11,414.19 -$1,867.00 -$526,903.34 -$92.99 $28,325.32 $0.00 MSQ MFS Value $570,188.27 $30,969.39 -$43,716.69 -$73,170.65 -$863.95 $120,959.86 $604,366.23 MSQ BlackRock Equity Div R5 $0.00 $366.16 $0.00 $221,653.74 $0.00 $4,012.53 $226,032.43 MissionSquare 500 Stock Idx R5 $4,022,872.16 $328,070.11 -$151,366.43 $1,913,573.67 -$1,141.94 $1,238,566.81 $7,350,574.38 MissionSquare Broad Mkt Idx R5 $5,986,190.38 $376,567.09 -$242,309.59 -$77,176.84 -$1,599.65 $1,590,308.63 $7,631,980.02 MissionSquare Growth & Inc R9 $1,029,944.99 $71,866.65 -$83,421.92 -$102,667.55 -$109.44 $254,517.56 $1,170,130.29 MSQ Parnassus Core Equity $128,954.86 $14,590.84 -$22,218.66 $34,614.36 -$17.05 $42,440.79 $198,365.14 MSQ Invesco Main Street $1,815,173.24 $7,881.05 -$122,790.55 -$77,565.66 -$52.14 $480,747.83 $2,103,393.77 MissionSquare Growth R9 $1,207,837.73 $31,753.08 -$142,310.10 $169,824.08 -$34.45 $279,730.55 $1,546,800.89 MSQ Contrafund $6,430,631.13 $98,540.03 -$223,922.68 -$2,292,632.31 -$221.27 $1,059,263.89 $5,071,658.79 MSQ T Rowe Price Growth Stk $737,123.63 $33,021.04 -$24,943.06 -$120,664.28 -$103.96 $125,743.68 $750,177.05 MissionSquare Select Value R9 $39,606.77 $11,880.95 -$3,655.96 -$4,300.95 -$106.59 $25,436.09 $68,860.31 MSQ Victory Sycamore Est Value $742,946.03 $51,953.49 -$45,839.43 -$53,369.99 -$1,730.12 $278,545.55 $972,505.53 MissionSquare Mid/Sm Cc Idx R5 $1,702,054.25 $114,998.02 -$46,108.02 -$416,447.69 -$346.66 $290,268.89 $1,644,418.79 MissionSquare Aggrsve Opps R9 $2,001,064.81 $50,180.08 -$111,997.44 -$145,500.90 -$10.15 $258,752.68 $2,052,489.08 MSQ AMG TimesSquare Mid Cap Gr $1,178,761.08 $40,093.77 -$45,910.59 -$255,884.43 -$188.89 $157,927.28 $1,074,798.22 MSQ Carillon Eagle Mid Cap Gr $182,096.68 $10,910.93 -$2,731.47 -$60,981.70 -$109.02 $32,226.64 $161,412.06 MSQ LSV Small Cap Value $75,661.34 $4,928.79 $0.00 -$71,338.30 -$83.14 -$9,168.69 $0.00 MSQ JPMorgan Small Cap Val R5 $0.00 $304.74 $0.00 $49,324.74 $0.00 $1,281.85 $50,911.33 MissionSquare Sm Cap Disc R9 $345,978.31 $24,171.52 -$718.94 -$21,003.64 -$204.13 $51,505.11 $399,728.23 MSQ Invesco Discovery $1,263,375.91 $8,640.56 -$14,738.70 -$701,452.71 -$279.94 $38,237.14 $593,782.26 International/Global Stock MissionSquare International R9 $895,653.36 $28,291.95 -$71,406.66 -$121,845.32 -$796.27 $73,078.85 $802,975.91 MissionSquare Ovrs Eq Index R5 $1,150,414.46 $91,153.04 -$54,678.73 -$183,651.62 -$1,169.57 $141,076.53 $1,143,144.11 MSQ Diversified International $1,173,998.81 $73,713.83 -$43,337.91 -$455,322.54 -$896.32 $132,924.06 $881,079.93 MissionSquare Emerging Mkts R9 $788,587.28 $37,379.57 -$34,093.85 -$465,642.71 -$1,120.60 $12,063.23 $337,172.92 Page 5 of 10 April 7, 2022 Regular Board Meeting Agenda Packet- Page 78 of 194 Attachment 2 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2021 - December 31, 2021 Activity Summary by Fund (continued) Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Specialty MSQ Nuveen Real Estate Secs $748,117.61 $42,873.70 -$59,933.34 -$1,019,830.92 -$905.06 $289,678.01 $0.00 MSQ Cohen &Steers Realty R5 $0.00 $1,363.77 -$929.47 $1,138,329.24 $0.00 $64,793.07 $1,203,556.61 MissionSquare Brokerage $10,428,377.67 $50,000.00 -$111,403.24 -$55,574.23 $0.00 $2,341,786.14 $12,653,186.34 Total Account $88,969,768.09 $3,589,292.86 -$4,514,685.88 $0.00 -$32,980.66 $12,950,927.11 $100,962,321.52 (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 $2,859,863.95 Distributions -$4,119,052.93 Roll-Ins $290,096.50 Beneficiary Transfers -$25,422.18 Loan Repays (Princ. + Int.) $272,485.49 Loan Issuances -$240,772.65 Beneficiary Transfers $25,422.18 Misc. Debits -$129,438.12 Misc. Credits $141,424.74 Total $3,589,292.86 Total -$4,514,685.88 Account Balance by Source Pre-Tax $78,151,167.84 Roth $3,702,620.76 Total Employer/Employee $81,853,788.60 Pre-Tax $19,086,808.88 Roth $21,724.04 Total Rollover $19,108,532.92 Ending Balance $100,962,321.52 Page 6 of 10 April 7, 2022 Regular Board Meeting Agenda Packet- Page 79 of 194 Attachment 2 Missil--WnSquareAnnualp Financial Report for RETIREMENT Your 457 Deferred Compensation Plan January 1, 2021 - December 31, 2021 Contribution Summary Contributions Roll-ins Date Employer/Employee This Period $2,859,863.95 $290,096.50 01/15/2021 $82,879.00 Year to Date $2,859,863.95 $290,096.50 01/28/2021 $10.00 Roth Contributions $2,210,049.78 $0.00 01/29/2021 $98,088.00 02/11/2021 $105,230.69 Activity dated outside the current period reflects 02/26/2021 $108,436.55 adjustments to your account to ensure proper crediting 03/12/2021 $106,467.50 of earnings. 03/19/2021 $129,681.54 04/05/2021 $109,631.15 04/16/2021 $109,922.45 04/30/2021 $130,729.49 05/14/2021 $108,120.85 05/21/2021 $613.13 05/28/2021 $108,898.15 06/11/2021 $107,858.65 06/25/2021 $108,652.10 07/09/2021 $108,101.35 07/23/2021 $103,271.45 08/06/2021 $106,307.80 08/20/2021 $106,999.68 09/07/2021 $152,313.62 09/08/2021 $7,105.45 09/17/2021 $108,505.77 10/01/2021 $65,316.22 10/15/2021 $112,485.32 10/29/2021 $113,562.27 11/12/2021 $107,005.98 11/29/2021 $103,336.60 12/10/2021 $99,760.57 12/21/2021 $50,000.00 12/27/2021 $100,572.62 Cash received from Employer $2,859,863.95 Total Contributions $2,859,863.95 Page 7 of 10 April 7, 2022 Regular Board Meeting Agenda Packet- Page 80 of 194 Attachment 2 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2021 - December 31, 2021 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 $3,891.79 $0.00 $0.00 $175.15 $0.00 $4,066.94 R9PRBWVS 001 $59.31 $1,505.78 $0.00 $0.00 $0.00 $703.53 $802.25 RRDWYJJB 002 $137.60 $0.00 $5,000.00 $0.00 $0.00 $1,333.10 $3,666.90 RHHSDR9D 001 $518.89 $11,539.21 $0.00 $0.00 $0.00 $3,646.91 $7,892.30 RYHTSYPL 001 $68.94 $3,740.66 $0.00 $0.00 $0.00 $3,740.66 $0.00 R9PGS9T9 001 $0.00 $3,431.45 $0.00 -$3,622.85 $191.40 $0.00 $0.00 RFJTG9NH 001 $64.71 $3,499.89 $0.00 $0.00 $0.00 $3,499.89 $0.00 RPYDTKTS 001 $99.29 $10,813.99 $0.00 $0.00 $0.00 $10,813.99 $0.00 RNBKYHDL 001 $693.08 $15,305.14 $0.00 $0.00 $0.00 $1,571.68 $13,733.46 RWVJSJN9 001 $5.68 $1,818.00 -$1,724.97 $0.00 $0.00 $93.03 $0.00 002 $87.72 $0.00 $3,075.03 $0.00 $0.00 $1,379.02 $1,696.01 RHPJVBNJ 001 $473.28 $0.00 $20,000.00 $0.00 $0.00 $2,455.36 $17,544.64 RKCPYNPG 001 $1,183.18 $0.00 $50,000.00 $0.00 $0.00 $6,138.42 $43,861.58 RDPMPGJL 001 $95.73 $3,877.66 $0.00 $0.00 $0.00 $3,573.15 $304.51 RPKCNNCG 002 $998.19 $29,401.13 $0.00 $0.00 $0.00 $6,112.41 $23,288.72 RLCXJVRV 002 $400.50 $19,372.64 -$16,700.84 $0.00 $0.00 $2,671.80 $0.00 003 $476.48 $0.00 $22,700.84 $0.00 $0.00 $5,270.94 $17,429.90 RTRBHGFH 004 $482.31 $10,208.84 $0.00 $0.00 $0.00 $2,250.93 $7,957.91 RX9R999N 003 $130.62 $3,548.97 $0.00 $0.00 $0.00 $3,026.70 $522.27 RNFXSTCP 001 $1,233.40 $36,328.45 $0.00 $0.00 $0.00 $7,552.52 $28,775.93 RDSGNRVX 001 $416.72 $11,140.45 $0.00 $0.00 $0.00 $5,210.44 $5,930.01 RRYDWVFS 001 $369.67 $0.00 $14,000.00 $0.00 $0.00 $1,936.67 $12,063.33 RHMYGDBW 001 $887.55 $26,198.66 $0.00 $0.00 $0.00 $5,558.37 $20,640.29 RN9KXLJH 001 $428.84 $8,066.77 $0.00 $0.00 $0.00 $2,027.56 $6,039.21 Page 8 of 10 April 7, 2022 Regular Board Meeting Agenda Packet- Page 81 of 194 Attachment 2 Missil--WnSquareAnnualp Financial Report for RETIREMENT Your 457 Deferred Compensation Plan January 1, 2021 - December 31, 2021 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 RXGHGT9H 002 $1,329.30 $31,804.25 $0.00 $0.00 $0.00 $3,121.98 $28,682.27 RBMYCMYL 001 $333.72 $9,431.01 $0.00 $0.00 $0.00 $5,293.44 $4,137.57 RWRB9CMY 003 $0.00 $9,852.17 $0.00 $0.00 $492.63 $0.00 $10,344.80 RPHYKYXN 001 $522.86 $10,553.87 $0.00 $0.00 $0.00 $3,220.66 $7,333.21 RRCCDNGX 001* $0.00 $23,086.39 $0.00 $0.00 $923.45 $0.00 $24,009.84 RPFYVDPH 001 $496.42 $13,805.37 $0.00 $0.00 $0.00 $7,381.58 $6,423.79 RHJVKKPS 002 $616.95 $13,126.15 $0.00 $0.00 $0.00 $3,028.41 $10,097.74 RXBLLXLL 001 $1,016.06 $19,176.40 $0.00 $0.00 $0.00 $4,944.82 $14,231.58 RWJSLXWN 001 $64.25 $3,177.12 $0.00 $0.00 $0.00 $3,177.12 $0.00 RBDBFXFH 001 $336.31 $6,369.62 $0.00 $0.00 $0.00 $1,685.93 $4,683.69 - RRCCDDNY 002 $721.41 $0.00 $40,000.00 $0.00 $0.00 $3,671.55 $36,328.45 RNJDTDLS 002 $290.97 $0.00 $10,000.00 $0.00 $0.00 $1,539.43 $8,460.57 RNXBXDMJ 003* $0.00 $27,676.29 $0.00 $0.00 $1,660.58 $0.00 $29,336.87 RFSKXHTL 002* $2.56 $12,326.05 $0.00 $0.00 $1.29 $4,929.52 $7,397.82 RLVJGRXM 001 $87.90 $2,726.43 $0.00 $0.00 $0.00 $1,699.50 $1,026.93 RNBKYSWN 002* $0.00 $9,505.82 $0.00 $0.00 $570.34 $0.00 $10,076.16 RRMYCHMS 001 $21.16 $1,233.71 $0.00 $0.00 $0.00 $1,233.71 $0.00 RNXHVRPL 003 $233.41 $0.00 $11,182.07 $0.00 $0.00 $11,182.07 $0.00 RYRYGGRJ 001 $100.25 $5,424.75 $0.00 $0.00 $0.00 $5,424.75 $0.00 RTGS9FKP 001 $354.81 $0.00 $16,998.62 $0.00 $0.00 $1,823.24 $15,175.38 RNRMLJBY 002 $52.87 $6,570.93 $0.00 $0.00 $0.00 $6,570.93 $0.00 003 $528.20 $0.00 $25,000.00 $0.00 $0.00 $8,893.00 $16,107.00 RTKGTNXM 001 $269.82 $6,000.36 $0.00 $0.00 $0.00 $1,896.42 $4,103.94 R9BLMKKK 001 $483.60 $0.00 $21,241.90 $0.00 $0.00 $1,373.55 $19,868.35 Page 9 of 10 April 7, 2022 Regular Board Meeting Agenda Packet- Page 82 of 194 Attachment 2 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2021 - December 31, 2021 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 RXXHTRTH 002 $1,092.78 $23,527.53 $0.00 $0.00 $0.00 $5,975.34 $17,552.19 RWKGSTPJ 001 $6.72 $342.58 $0.00 $0.00 $0.00 $342.58 $0.00 RPHSLDD9 002 $160.26 $3,409.79 $0.00 $0.00 $0.00 $786.78 $2,623.01 RYF9LHLL 002 $521.56 $15,753.03 $0.00 $0.00 $0.00 $11,716.28 $4,036.75 RNVJJRWN 003 $274.95 $9,054.87 $0.00 $0.00 $0.00 $3,784.05 $5,270.82 RTYTSMSH 001 $442.48 $36,328.45 $0.00 $0.00 $0.00 $36,328.45 $0.00 RYSR9TS9 001 $738.93 $25,578.39 $0.00 -$22,411.11 $237.51 $3,404.79 $0.00 RDSCC9NT 001 $119.25 $3,226.07 $0.00 $0.00 $0.00 $1,575.03 $1,651.04 RWB9PWMY 001 $380.85 $8,125.63 $0.00 $0.00 $0.00 $1,918.95 $6,206.68 RXJSLNMN 002 $550.59 $12,128.67 $0.00 $0.00 $0.00 $3,615.21 $8,513.46 RXRKDBCP 002 $411.98 $0.00 $20,000.00 $0.00 $0.00 $2,733.47 $17,266.53 RDWXRWXC 001 $94.89 $4,325.19 $0.00 $0.00 $0.00 $4,325.19 $0.00 RFRYGKRL 001* $0.00 $4,841.69 $0.00 $0.00 $229.97 $0.00 $5,071.66 C. RPRYSDN9 002 $690.31 $14,091.77 $0.00 $0.00 $0.00 $3,395.33 $10,696.44 RKGXBJSV 001 $736.19 $16,986.89 $0.00 $0.00 $0.00 $6,529.09 $10,457.80 Total - All Loans 63 $23,396.26 $593,256.72 $240,772.65 -$26,033.96 $4,482.32 $249,089.23 $563,388.50 Total -Active Loans 41 $473,084.41 Total - Deemed Loans 7 $90,304.09 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 7, 2022 Regular Board Meeting Agenda Packet- Page 83 of 194 Attachment 2 457 Plan Beneficiaries April 7, 2022 Regular Board Meeting Agenda Packet- Page 84 of 194 Attachment 2 Mis s In S q u a re Annual Financial Report for Your 401 Qualified Plan RETIREMENT Return Mail Processing Only PO BOX 669 South Windsor,CT 06074-0669 If you have questions regarding your account information, AMAL LYON CENTRAL CONTRA COSTA SD(BENE) please call or email MissionSquare Retirement using the CEN I AL CO PLACE contact information under "If You Need Assistance" below. MARTINEZ F LACE 94553 January 1, 2021 - December 31, 2021 Account Summary This Period Year-to-Date Total Plan Assets $354,753.95 Beginning Balance $334,904.52 $334,904.52 Distributions/Other Debits -$14,540.80 -$14,540.80 If You Need Assistance Gain/Loss $34,390.23 $34,390.23 Website www.icmarc.org Ending Balance $354,753.95 $354,753.95 Call Your Client Services Team 800-326-7272 Asset Allocation Asset Percentage Balance Category of Assets Stable Value/Cash Management 14% $48,401.81 U.S. Stock 86% $306,352.14 Total Assets 100% $354,753.95 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 MissionSquare Retirement at 800-326-7272 April 7, 2022 Regular Board Meeting Agenda Packet- Page 85 v6jI r9W days of quarter end. Attachment 2 Annual Financial Report for Your 401 Qualified Plan January 1, 2021 - December 31, 2021 Allocation Summary by Fund Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance Stable Value/Cash Management MissionSquare PLUS Fund R9 14% 17,708.1898 $2.733301 $48,401.81 U.S. Stock MissionSquare 500 Stock Idx R5 64% 5,467.6092 $41.79 $228,491.39 MissionSquare Broad Mkt Idx R5 10% 840.2506 $44.04 $37,004.64 MSQ Contrafund 6% 83.9278 $252.95 $21,229.54 MSQ AMG TimesSquare Mid Cap Gr 6% 528.4482 $37.14 $19,626.57 Total 100% $354,753.95 Activity Summary by Fund Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Stable Value/Cash Management MissionSquare PLUS Fund R9 $47,525.49 $0.00 -$6,186.85 $4,527.25 $0.00 $2,535.92 $48,401.81 U.S. Stock MissionSquare 500 Stock Idx R5 $0.00 $0.00 -$7,424.22 $218,589.80 $0.00 $17,325.81 $228,491.39 MissionSquare Broad Mkt Idx R5 $29,459.19 $0.00 $0.00 $0.00 $0.00 $7,545.45 $37,004.64 MSQ Contrafund $240,988.36 $0.00 -$929.73 -$223,117.05 $0.00 $4,287.96 $21,229.54 MSQ AMG TimesSquare Mid Cap Gr $16,931.48 $0.00 $0.00 $0.00 $0.00 $2,695.09 $19,626.57 Total Account $334,904.52 $0.00 -$14,540.80 $0.00 $0.00 $34,390.23 $354,753.95 Activity Detail Contributions/Other Credits Distributions/Other Debits Distributions -$14,540.80 Total $0.00 Total -$14,540.80 Page 2 of 3 299623 April 7, 2022 Regular Board Meeting Agenda Packet- Page 86 of 194 Attachment 2 Mi s s i a,,,en S q u a re Annual Financial Report for Your 401 Qualified Plan RETIREMENT January 1, 2021 - December 31, 2021 Account Balance by Source Total Employer $354,753.95 Page 3 of 3 April 7, 2022 Regular Board Meeting Agenda Packet- Page 87 of 194 Attachment 2 457 PTS Plan Temporary Employees (Contributed by Employees) April 7, 2022 Regular Board Meeting Agenda Packet- Page 88 of 194 Attachment 2 Mis s In S q u a re Annual Financial Report for RETIREMENT Your 457 Deferred Compensation Plan Return Mail Processing Only PO BOX 669 South Windsor,CT 06074-0669 If you have questions regarding your account information, AMAL LYON CENTRAL CONTRA COSTA SD (PTS) please call or email MissionSquare Retirement using the CEN I AL CO PLACE contact information under "If You Need Assistance" below. MARTINEZ F LACE 94553 January 1, 2021 - December 31, 2021 Account Summary This Period Year-to-Date Total Plan Assets $353,491.32 Beginning Balance $382,300.14 $382,300.14 Contributions/Other Credits $98,971.39 $98,971.39 If You Need Assistance Distributions/Other Debits -$129,027.18 -$129,027.18 Fees -$2,317.79 -$2,317.79 Website www.icmarc.org Gain/Loss $3,564.76 $3,564.76 Call Your Client Services Team 800-326-7272 Ending Balance $353,491.32 $353,491.32 Asset Allocation Asset Percentage Balance Category of Assets Stable Value/Cash Management 100% $353,491.32 Total Assets 100% $353,491.32 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 MissionSquare Retirement at 800-326-7272 April 7, 2022 Regular Board Meeting Agenda Packet- Page 89vdfll' days of quarter end. Attachment 2 Annual Financial Report for Your 457 Deferred Compensation Plan January 1, 2021 - December 31, 2021 Allocation Summary by Fund Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance Stable Value/Cash Management MissionSquare PLUS Fund R1 100% 148,957.6709 $2.373099 $353,491.32 Total 100% $353,491.32 Activity Summary by Fund Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Stable Value/Cash Management MissionSquare PLUS Fund R1 $382,300.14 $98,971.39 -$129,027.18 $0.00 -$2,317.79 $3,564.76 $353,491.32 Total Account $382,300.14 $98,971.39 -$129,027.18 $0.00 -$2,317.79 $3,564.76 $353,491.32 Activity Detail Contributions/Other Credits Distributions/Other Debits Contributions $98,971.39 Distributions -$110,808.84 Misc. Debits -$18,218.34 Total $98,971.39 Total -$129,027.18 Account Balance by Source Pre-Tax $353,491.32 Total Employer/Employee $353,491.32 Page 2 of 3 307144 April 7, 2022 Regular Board Meeting Agenda Packet- Page 90 of 194 Attachment 2 Missil--WnSquareAnnualp Financial Report for RETIREMENT Your 457 Deferred Compensation Plan January 1, 2021 - December 31, 2021 Contribution Summary Contributions Date Employer/Employee This Period $98,971.39 01/29/2021 $2,368.06 Year to Date $98,971.39 02/11/2021 $1,936.47 02/26/2021 $1,761.63 Activity dated outside the current period reflects 03/12/2021 $2,862.36 adjustments to your account to ensure proper crediting 03/19/2021 $3,129.48 of earnings. 04/05/2021 $3,290.30 04/16/2021 $3,311.62 04/30/2021 $2,087.69 05/14/2021 $3,480.24 05/28/2021 $3,769.93 06/11/2021 $3,503.93 06/25/2021 $4,620.98 07/12/2021 $4,746.35 07/23/2021 $4,839.99 08/06/2021 $5,391.06 08/20/2021 $5,219.17 09/07/2021 $5,410.26 09/17/2021 $4,683.04 10/01/2021 $4,803.48 10/15/2021 $5,045.87 10/29/2021 $4,565.52 11/12/2021 $5,149.80 11/29/2021 $4,581.73 12/10/2021 $3,784.56 12/27/2021 $4,627.87 Cash received from Employer $98,971.39 Total Contributions $98,971.39 Page 3 of 3 April 7, 2022 Regular Board Meeting Agenda Packet- Page 91 of 194 Attachment 2 401 A Plan (District Contributions) April 7, 2022 Regular Board Meeting Agenda Packet- Page 92 of 194 Attachment 2 Mis s In S q u a re Annual Financial Report for Your 401 Qualified Plan RETIREMENT Return Mail Processing Only PO BOX 669 South Windsor,CT 06074-0669 If you have questions regarding your account information, AMAL LYON NTRA COSTA SANI DIST CO CENTRAL please call or email MissionSquare Retirement using the CENCEN I AL CO PLACE contact information under "If You Need Assistance" below. 5019 IMHOFF PLACE MARTINEZ CA 94553 January 1, 2021 - December 31, 2021 Account Summary This Period Year-to-Date Total Plan Assets $71,808,635.38 Beginning Balance $61,704,747.72 $61,704,747.72 Contributions/Other Credits $2,969,382.30 $2,969,382.30 If You Need Assistance Distributions/Other Debits -$1,786,287.65 -$1,786,287.65 Fees -$30,752.33 -$30,752.33 Website www.icmarc.org Gain/Loss $8,951,545.34 $8,951,545.34 Call Your Client Services Team 800-326-7272 Ending Balance $71,808,635.38 $71,808,635.38 Asset Allocation Asset Percentage Balance Category of Assets Stable Value/Cash Management 18% $12,967,446.66 Bond 10% $7,429,658.32 Guaranteed Lifetime Income 2% $1,564,693.54 Plan Data Balanced/Asset Allocation 21% $15,281,586.97 Plan Name CENTRAL CONTRA COSTA SANI DIST U.S. Stock 40% $28,450,315.62 Plan Number 109623 International/Global Stock 5% $3,320,711.79 Specialty 4% $2,794,222.48 If any of your data is incorrect, please contact Client Services so Total Assets 100% $71,808,635.38 that we can update your records. Page 1 of 7 Please review your statement carefully. If you believe there is an error, please notify MissionSquare Retirement at 800-326-7272 April 7, 2022 Regular Board Meeting Agenda Packet- Page 93vdfll' days of quarter end. Attachment 2 Annual Financial Report for Your 401 Qualified Plan January 1, 2021 - December 31, 2021 fiIlocation Summary by Fund Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance Stable Value/Cash Management MissionSquare PLUS Fund R9 18% 4,597,415.8873 $2.733301 $12,566,121.43 MSQ Cash Management 1% 387,974.2423 $1.034412 $401,325.23 Bond MissionSquare Core Bond Idx R5 3% 165,088.2996 $13.19 $2,177,514.69 MSQ Western Asst Core Plus Bnd 3% 172,522.2911 $13.98 $2,411,861.61 MissionSquare Inflation Foc R9 3% 159,832.0469 $14.71 $2,351,129.43 MSQ PIMCO High Yield 1% 45,250.0076 $10.81 $489,152.59 Guaranteed Lifetime Income MissionSquare Ret IncomeAdv 2% 64,883.6341 $24.115381 $1,564,693.54 Balanced/Asset Allocation MissionSquare Ret Tgt Inc R9 1% 21,291.0204 $16.93 $360,456.97 MissionSquare Ret Tgt 2015 R9 0% 223.9852 $19.86 $4,448.35 MissionSquare Ret Tgt 2020 R9 0% 8,669.1131 $21.36 $185,172.25 MissionSquare Ret Tgt 2025 R9 1% 20,533.7087 $23.01 $472,480.65 MissionSquare Ret Tgt 2030 R9 2% 52,623.3938 $25.28 $1,330,319.41 MissionSquare Ret Tgt 2035 R9 1% 37,836.8522 $27.03 $1,022,730.12 MissionSquare Ret Tgt 2040 R9 3% 68,744.0760 $28.98 $1,992,203.32 MissionSquare Ret Tgt 2045 R9 1% 25,414.9352 $32.41 $823,698.07 MissionSquare Ret Tgt 2050 R9 0% 6,433.4319 $27.74 $178,463.40 MissionSquare Ret Tgt 2055 R9 0% 5,856.4652 $19.38 $113,498.28 MissionSquare Ret Tgt 2060 R9 0% 914.1936 $14.95 $13,667.20 MissionSquare MP Cons Gr R9 0% 6,151.8109 $43.15 $265,450.64 MissionSquare MP Trad Gr R9 4% 49,398.8791 $50.90 $2,514,402.96 MissionSquare MP Lng-Trm Gr R9 3% 44,018.2657 $55.49 $2,442,573.57 MissionSquare MP GIN Eq Gr R9 3% 39,009.5764 $59.20 $2,309,366.92 MSQ Puritan 2% 32,094.6670 $39.03 $1,252,654.86 Page 2 of 7 109623 April 7, 2022 Regular Board Meeting Agenda Packet- Page 94 of 194 Attachment 2 Missil--WnSquareAnnualp Financial Report for Your 401 Qualified Plan RETIREMENT January 1, 2021 - December 31, 2021 fiIlocation Summary by Fund (continued) Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance U.S. Stock MissionSquare Equity Income R9 3% 80,033.2025 $23.18 $1,855,169.70 MSQ MFS Value 1% 13,315.3349 $61.97 $825,151.32 MSQ BlackRock Equity Div R5 0% 17,528.6052 $10.20 $178,791.78 MissionSquare 500 Stock Idx R5 6% 95,952.3223 $41.79 $4,009,847.49 MissionSquare Broad Mkt Idx R5 9% 138,694.2054 $44.04 $6,108,092.79 MissionSquare Growth & Inc R9 2% 35,550.3722 $38.98 $1,385,753.52 MSQ Parnassus Core Equity 0% 1,250.5795 $86.04 $107,599.86 MSQ Invesco Main Street 0% 781.5979 $90.49 $70,726.79 MissionSquare Growth R9 2% 38,828.8011 $42.81 $1,662,261.00 MSQ Contrafund 5% 13,913.1893 $252.95 $3,519,341.25 MSQ T Rowe Price Growth Stk 1% 6,236.9456 $128.95 $804,254.14 MissionSquare Select Value R9 0% 3,176.2951 $29.49 $93,668.94 MSQ Victory Sycamore Est Value 1% 12,750.3918 $67.05 $854,913.75 MissionSquare Mid/Sm Cc Idx R5 2% 37,054.6427 $47.00 $1,741,568.24 MissionSquare Aggrsve Opps R9 3% 57,711.8800 $36.96 $2,133,031.03 MSQ AMG TimesSquare Mid Cap Gr 2% 32,010.3213 $37.14 $1,188,863.32 MSQ Carillon Eagle Mid Cap Gr 0% 1,426.7693 $117.69 $167,916.47 MSQ JPMorgan Small Cap Val R5 0% 8,996.6013 $10.26 $92,305.13 MissionSquare Sm Cap Disc R9 0% 6,219.8341 $28.79 $179,069.02 MSQ Invesco Discovery 2% 7,301.9003 $201.59 $1,471,990.08 International/Global Stock MissionSquare International R9 1% 45,113.3882 $18.35 $827,830.68 MissionSquare Ovrs Eq Index R5 2% 58,796.3227 $18.03 $1,060,097.73 MSQ Diversified International 2% 18,803.1676 $59.03 $1,109,950.99 MissionSquare Emerging Mkts R9 0% 26,332.1708 $12.26 $322,832.39 Specialty MSQ Cohen &Steers Realty R5 1% 95,777.9494 $10.56 $1,011,415.17 MissionSquare Brokerage 3% N/A N/A $1,782,807.31 Total 100% $71,808,635.38 Page 3 of 7 April 7, 2022 Regular Board Meeting Agenda Packet- Page 95 of 194 Attachment 2 Annual Financial Report for Your 401 Qualified Plan January 1, 2021 - December 31, 2021 Activity Summary by Fund Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Stable Value/Cash Management MissionSquare PLUS Fund R9 $12,673,681.75 $392,472.24 -$462,310.38 -$263,498.11 -$3,725.18 $229,501.11 $12,566,121.43 MSQ Cash Management $159,082.90 $48,137.37 -$22,489.91 $216,901.41 -$339.27 $32.73 $401,325.23 Welcome $0.24 $106.57 -$106.81 $0.00 $0.00 $0.00 $0.00 Bond MissionSquare Core Bond Idx R5 $1,177,872.08 $58,052.73 -$6,098.03 $969,586.23 -$3,532.91 -$18,365.41 $2,177,514.69 MSQ Western Asst Core Plus Bnd $1,439,394.41 $56,404.27 -$4,985.03 $940,140.20 -$4,304.53 -$14,787.71 $2,411,861.61 MissionSquare Inflation Foc R9 $476,824.71 $36,505.47 -$5,230.69 $1,736,848.72 -$3,957.41 $110,138.63 $2,351,129.43 MSQ PIMCO High Yield $236,914.11 $17,157.69 -$757.96 $221,086.45 -$661.36 $15,413.66 $489,152.59 Guaranteed Lifetime Income MissionSquare Ret IncomeAdv $1,269,607.30 $0.00 -$14,187.65 $148,605.88 -$60.68 $160,728.69 $1,564,693.54 Balanced/Asset Allocation MissionSquare Ret Tgt Inc R9 $281,978.29 $4,098.43 -$14,580.86 $69,680.79 $0.00 $19,280.32 $360,456.97 MissionSquare Ret Tgt 2015 R9 $4,121.65 $5,753.00 -$0.34 -$5,878.46 $0.00 $452.50 $4,448.35 MissionSquare Ret Tgt 2020 R9 $169,600.64 $0.00 -$35.21 $0.00 -$0.06 $15,606.88 $185,172.25 MissionSquare Ret Tgt 2025 R9 $512,163.96 $30,453.58 $0.00 -$113,044.22 $0.00 $42,907.33 $472,480.65 MissionSquare Ret Tgt 2030 R9 $1,110,962.16 $67,418.17 $0.00 -$2,567.44 $0.00 $154,506.52 $1,330,319.41 MissionSquare Ret Tgt 2035 R9 $814,474.09 $77,926.12 $0.00 -$2,584.11 $0.00 $132,914.02 $1,022,730.12 MissionSquare Ret Tgt 2040 R9 $1,296,220.43 $478,961.31 $0.00 -$37,781.11 $0.00 $254,802.69 $1,992,203.32 MissionSquare Ret Tgt 2045 R9 $581,488.52 $124,769.79 -$0.89 -$616.49 $0.00 $118,057.14 $823,698.07 MissionSquare Ret Tgt 2050 R9 $153,778.99 $42,269.38 $0.00 -$49,308.68 $0.00 $31,723.71 $178,463.40 MissionSquare Ret Tgt 2055 R9 $56,448.65 $43,338.35 $0.00 $0.00 $0.00 $13,711.28 $113,498.28 MissionSquare Ret Tgt 2060 R9 $1,116.95 $11,721.34 $0.00 $0.00 $0.00 $828.91 $13,667.20 MissionSquare MP Cons Gr R9 $276,910.49 $0.00 -$4,132.75 -$30,284.57 $0.00 $22,957.47 $265,450.64 MissionSquare MP Trad Gr R9 $2,147,241.32 $63,685.05 -$12,520.16 $1,019.65 $0.00 $314,977.10 $2,514,402.96 MissionSquare MP Lng-Trm Gr R9 $1,990,545.25 $94,494.56 -$2,888.82 -$2,506.43 $0.00 $362,929.01 $2,442,573.57 MissionSquare MP GIN Eq Gr R9 $2,231,599.48 $79,132.50 -$4,908.53 -$349,667.57 $0.00 $353,211.04 $2,309,366.92 MSQ Puritan $1,871,192.15 $38,182.21 -$6,483.01 -$957,054.97 -$1,993.60 $308,812.08 $1,252,654.86 Page 4 of 7 April 7, 2022 Regular Board Meeting Agenda Packet- Page 96 of 194 Attachment 2 Missil--WnSquareAnnualp Financial Report for Your 401 Qualified Plan RETIREMENT January 1, 2021 - December 31, 2021 Activity Summary by Fund (continued) Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance U.S. Stock MissionSquare Equity Income R9 $1,586,485.60 $51,752.19 -$226,436.60 $7,715.51 -$818.10 $436,471.10 $1,855,169.70 MSQ Invesco Diversified Div $387,874.74 $10,105.95 -$2,663.67 -$414,362.10 -$86.20 $19,131.28 $0.00 MSQ MFS Value $695,725.71 $13,475.55 -$946.31 -$50,199.11 -$914.04 $168,009.52 $825,151.32 MSQ BlackRock Equity Div R5 $0.00 $91.46 -$542.57 $176,057.20 $0.00 $3,185.69 $178,791.78 MissionSquare 500 Stock Idx R5 $3,024,588.87 $194,580.63 -$198,107.42 $172,242.67 -$1,083.16 $817,625.90 $4,009,847.49 MissionSquare Broad Mkt Idx R5 $4,468,703.94 $221,168.07 -$74,321.50 $217,623.87 -$1,375.59 $1,276,294.00 $6,108,092.79 MissionSquare Growth & Inc R9 $1,106,969.99 $62,738.65 -$17,518.54 -$56,871.37 -$53.73 $290,488.52 $1,385,753.52 MSQ Parnassus Core Equity $47,084.83 $7,652.79 $0.00 $35,151.59 -$17.60 $17,728.25 $107,599.86 MSQ Invesco Main Street $99,013.98 $5,034.77 $0.00 -$50,188.91 -$3.49 $16,870.44 $70,726.79 MissionSquare Growth R9 $1,326,630.95 $24,231.90 -$53,140.71 $57,273.32 $0.00 $307,265.54 $1,662,261.00 MSQ Contrafund $3,295,949.62 $93,501.11 -$251,302.67 -$347,211.95 -$7.14 $728,412.28 $3,519,341.25 MSQ T Rowe Price Growth Stk $690,873.68 $61,597.78 -$210.58 -$79,820.30 $0.00 $131,813.56 $804,254.14 MissionSquare Select Value R9 $21,343.29 $5,569.24 -$1,074.10 $48,819.88 -$103.14 $19,113.77 $93,668.94 MSQ Victory Sycamore Est Value $618,294.19 $27,894.82 -$3,287.71 -$28,487.26 -$1,758.30 $242,258.01 $854,913.75 MissionSquare Mid/Sm Cc Idx R5 $1,823,121.83 $98,783.04 -$16,184.07 -$460,925.01 -$333.58 $297,106.03 $1,741,568.24 MissionSquare Aggrsve Opps R9 $1,957,496.72 $48,224.17 -$56,665.62 -$77,548.83 $0.00 $261,524.59 $2,133,031.03 MSQ AMG TimesSquare Mid Cap Gr $1,238,157.64 $35,070.78 -$38,479.40 -$216,394.31 -$169.71 $170,678.32 $1,188,863.32 MSQ Carillon Eagle Mid Cap Gr $256,102.90 $19,508.20 -$3,373.91 -$136,342.04 -$95.83 $32,117.15 $167,916.47 MSQ LSV Small Cap Value $55,918.24 $2,653.71 $0.00 -$61,599.78 -$87.03 $3,114.86 $0.00 MSQ JPMorgan Small Cap Val R5 $0.00 $62.50 -$763.75 $90,648.16 $0.00 $2,358.22 $92,305.13 MissionSquare Sm Cap Disc R9 $135,065.68 $10,790.01 -$264.76 $8,954.18 -$173.69 $24,697.60 $179,069.02 MSQ Invesco Discovery $1,958,880.23 $33,430.94 -$229,942.21 -$493,218.70 -$198.29 $203,038.11 $1,471,990.08 International/Global Stock MissionSquare International R9 $866,576.96 $18,026.17 -$13,967.91 -$116,216.77 -$825.47 $74,237.70 $827,830.68 MissionSquare Ovrs Eq Index R5 $1,110,062.48 $54,831.19 -$3,583.78 -$232,498.76 -$1,226.59 $132,513.19 $1,060,097.73 MSQ Diversified International $1,294,986.90 $50,526.83 -$25,810.64 -$363,853.74 -$825.86 $154,927.50 $1,109,950.99 MissionSquare Emerging Mkts R9 $664,475.55 $19,517.24 -$272.05 -$363,927.86 -$1,141.89 $4,181.40 $322,832.39 Page 5 of 7 April 7, 2022 Regular Board Meeting Agenda Packet- Page 97 of 194 Attachment 2 Annual Financial Report for Your 401 Qualified Plan January 1, 2021 - December 31, 2021 Activity Summary by Fund (continued) Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Specialty MSQ Nuveen Real Estate Secs $642,473.13 $26,792.12 -$5,710.14 -$905,645.75 -$878.90 $242,969.54 $0.00 MSQ Cohen &Steers Realty R5 $0.00 $730.36 $0.00 $956,980.28 $0.00 $53,704.53 $1,011,415.17 MissionSquare Brokerage $1,398,669.55 $0.00 $0.00 $194,768.72 $0.00 $189,369.04 $1,782,807.31 Total Account $61,704,747.72 $2,969,382.30 -$1,786,287.65 $0.00 -$30,752.33 $8,951,545.34 $71,808,635.38 (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 $2,573,455.14 Distributions -$1,786,180.84 Roll-Ins $359,939.39 Misc. Debits -$106.81 Misc. Credits $35,987.77 Total $2,969,382.30 Total -$1,786,287.65 Account Balance by Source Total Employer $64,531,315.25 Pre-Tax $7,277,320.13 Total Rollover $7,277,320.13 Ending Balance $71,808,635.38 Page 6 of 7 April 7, 2022 Regular Board Meeting Agenda Packet- Page 98 of 194 Attachment 2 Missil--WnSquareAnnualp Financial Report for Your 401 Qualified Plan RETIREMENT January 1, 2021 - December 31, 2021 Contribution Summary Contributions Roll-ins Date Employer This Period $2,573,455.14 $359,939.39 01/15/2021 $96,877.03 Year to Date $2,573,455.14 $359,939.39 01/29/2021 $96,921.90 02/11/2021 $96,315.23 Activity dated outside the current period reflects 02/26/2021 $98,123.89 adjustments to your account to ensure proper crediting 03/12/2021 $148,742.08 of earnings. 03/19/2021 $105,262.90 04/05/2021 $95,278.59 04/16/2021 $93,694.42 05/03/2021 $170,448.70 05/14/2021 $98,716.72 05/28/2021 $94,893.16 06/11/2021 $153,073.75 06/25/2021 $129,825.65 07/12/2021 $103,477.38 07/23/2021 $94,595.51 08/09/2021 $121,854.73 08/20/2021 $94,545.55 09/03/2021 $88,797.86 09/17/2021 $89,533.97 09/21/2021 $33,423.50 10/01/2021 $82,610.02 10/15/2021 $76,065.37 10/29/2021 $69,566.52 11/12/2021 $69,039.27 11/29/2021 $62,553.16 12/10/2021 $60,549.71 12/27/2021 $47,830.35 12/30/2021 $838.22 Cash received from Employer $2,573,455.14 Total Contributions $2,573,455.14 Page 7 of 7 April 7, 2022 Regular Board Meeting Agenda Packet- Page 99 of 194 Attachment 2 401 A Plan Beneficiaries April 7, 2022 Regular Board Meeting Agenda Packet- Page 100 of 194 Attachment 2 Mis s In S q u a re Annual Financial Report for Your 401 Qualified Plan RETIREMENT Return Mail Processing Only PO BOX 669 South Windsor,CT 06074-0669 If you have questions regarding your account information, AMAL LYON CENTRAL CONTRA COSTA SD(BENE) please call or email MissionSquare Retirement using the CEN I AL CO PLACE contact information under "If You Need Assistance" below. MARTINEZ F LACE 94553 January 1, 2021 - December 31, 2021 Account Summary This Period Year-to-Date Total Plan Assets $354,753.95 Beginning Balance $334,904.52 $334,904.52 Distributions/Other Debits -$14,540.80 -$14,540.80 If You Need Assistance Gain/Loss $34,390.23 $34,390.23 Website www.icmarc.org Ending Balance $354,753.95 $354,753.95 Call Your Client Services Team 800-326-7272 Asset Allocation Asset Percentage Balance Category of Assets Stable Value/Cash Management 14% $48,401.81 U.S. Stock 86% $306,352.14 Total Assets 100% $354,753.95 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 MissionSquare Retirement at 800-326-7272 April 7, 2022 Regular Board Meeting Agenda Packet- Page 10`i`&rri.Ndays of quarter end. Attachment 2 Annual Financial Report for Your 401 Qualified Plan January 1, 2021 - December 31, 2021 Allocation Summary by Fund Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance Stable Value/Cash Management MissionSquare PLUS Fund R9 14% 17,708.1898 $2.733301 $48,401.81 U.S. Stock MissionSquare 500 Stock Idx R5 64% 5,467.6092 $41.79 $228,491.39 MissionSquare Broad Mkt Idx R5 10% 840.2506 $44.04 $37,004.64 MSQ Contrafund 6% 83.9278 $252.95 $21,229.54 MSQ AMG TimesSquare Mid Cap Gr 6% 528.4482 $37.14 $19,626.57 Total 100% $354,753.95 Activity Summary by Fund Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Stable Value/Cash Management MissionSquare PLUS Fund R9 $47,525.49 $0.00 -$6,186.85 $4,527.25 $0.00 $2,535.92 $48,401.81 U.S. Stock MissionSquare 500 Stock Idx R5 $0.00 $0.00 -$7,424.22 $218,589.80 $0.00 $17,325.81 $228,491.39 MissionSquare Broad Mkt Idx R5 $29,459.19 $0.00 $0.00 $0.00 $0.00 $7,545.45 $37,004.64 MSQ Contrafund $240,988.36 $0.00 -$929.73 -$223,117.05 $0.00 $4,287.96 $21,229.54 MSQ AMG TimesSquare Mid Cap Gr $16,931.48 $0.00 $0.00 $0.00 $0.00 $2,695.09 $19,626.57 Total Account $334,904.52 $0.00 -$14,540.80 $0.00 $0.00 $34,390.23 $354,753.95 Activity Detail Contributions/Other Credits Distributions/Other Debits Distributions -$14,540.80 Total $0.00 Total -$14,540.80 Page 2 of 3 299623 April 7, 2022 Regular Board Meeting Agenda Packet- Page 102 of 194 Attachment 2 Mi s s i a,,,en S q u a re Annual Financial Report for Your 401 Qualified Plan RETIREMENT January 1, 2021 - December 31, 2021 Account Balance by Source Total Employer $354,753.95 Page 3 of 3 April 7, 2022 Regular Board Meeting Agenda Packet- Page 103 of 194 Attachment 2 RHS Plan (District Contributions) April 7, 2022 Regular Board Meeting Agenda Packet- Page 104 of 194 Attachment 2 Mis s Irvin`n S q u a re Annual Financial Report for Your Missions uare Retirement Health Savings Plan RETIREMENT a 9 Return Mail Processing Only PO BOX 669 South Windsor,CT 06074-0669 Important for Retiree Health Program Sponsors Affordable TEJI O'MALLEYCENTRAL CONTRA COSTA SANI DIST Care Act (ACA) 6055/6056 Reporting CEN I AL CO PLACE Retiree health program sponsors with RHS or 401(h) accounts MARTINEZ F LACE need to file certain information on their plan participants with 94553 the IRS and will need to send participants specific information. Log in to EZLink to access the ACA 6055/6056 Report to help meet deadlines beginning in January 2022. January 1, 2021 - December 31, 2021 Account Summary This Period Year-to-Date Total Plan Assets $801,149.63 Beginning Balance $437,790.51 $437,790.51 Contributions/Other Credits $279,544.54 $279,544.54 If You Need Assistance Distributions/Other Debits -$3,371.65 -$3,371.65 Fees -$4,156.25 -$4,156.25 Website www.icmarc.org Gain/Loss $91,342.48 $91,342.48 Call Your Client Services Team 800-326-7272 Ending Balance $801,149.63 $801,149.63 Asset Allocation Asset Percentage Balance Category of Assets Stable Value/Cash Management 1% $8,478.04 1111110 Bond 0% $3,676.54 Balanced/Asset Allocation 79% $632,685.86 Plan Data U.S. Stock 19% $148,058.66 Plan Name CENTRAL CONTRA COSTA SANI DIST International/Global Stock 1% $8,250.53 Plan Number 800025 Total Assets 100% $801,149.63 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 MissionSquare Retirement at 800-326-7272 April 7, 2022 Regular Board Meeting Agenda Packet- Page 10�y&r1.Ndays of quarter end. Attachment 2 Annual Financial Report for Your MissionSquare Retirement Health Savings Plan January 1, 2021 - December 31, 2021 Allocation Summary by Fund Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance Stable Value/Cash Management MissionSquare PLUS Fund S2 1% 8,058.8982 $1.052010 $8,478.04 Bond MissionSquare Core Bond Idx S2 0% 77.5500 $31.09 $2,411.03 MissionSquare Inflation Foc S2 0% 24.2454 $32.36 $784.58 MissionSquare High Yield S2 0% 38.7537 $12.41 $480.93 Balanced/Asset Allocation MissionSquare Ret Tgt Inc S2 0% 48.2868 $20.79 $1,003.89 MissionSquare Ret Tgt 2015 S2 1% 271.9454 $24.48 $6,657.22 MissionSquare Ret Tgt 2020 S2 2% 647.3778 $26.17 $16,941.88 MissionSquare Ret Tgt 2025 S2 5% 1,340.6842 $28.42 $38,102.25 MissionSquare Ret Tgt 2030 S2 9% 2,269.9284 $30.76 $69,823.00 MissionSquare Ret Tgt 2035 S2 9% 2,226.3744 $33.06 $73,603.92 MissionSquare Ret Tgt 2040 S2 17% 3,794.6970 $34.95 $132,624.66 MissionSquare Ret Tgt 2045 S2 22% 5,069.2288 $34.40 $174,381.49 MissionSquare Ret Tgt 2050 S2 9% 2,732.0736 $25.87 $70,678.73 MissionSquare Ret Tgt 2055 S2 4% 1,988.8278 $17.18 $34,168.07 MissionSquare Ret Tgt 2060 S2 1% 571.4113 $14.83 $8,474.02 MissionSquare MP Lng-Trm Gr S2 1% 95.3996 $65.27 $6,226.73 U.S. Stock MissionSquare Equity Income S2 0% 26.6908 $118.48 $3,162.32 MissionSquare 500 Stock Idx S2 7% 763.2672 $71.22 $54,359.91 MissionSquare Broad Mkt Idx S2 3% 178.6262 $140.08 $25,021.97 MissionSquare Growth & Inc S2 1% 83.5147 $81.50 $6,806.45 MissionSquare Growth S2 4% 255.1133 $137.67 $35,121.44 MissionSquare Select Value S2 0% 61.8990 $34.85 $2,157.18 MissionSquare Mid/Sm Cc Idx S2 2% 159.0556 $78.56 $12,495.42 MissionSquare Aggrsve Opps S2 1% 46.1659 $148.26 $6,844.56 MissionSquare Sm Cap Disc S2 0% 56.8394 $36.76 $2,089.41 Page 2 of 5 800025 April 7, 2022 Regular Board Meeting Agenda Packet- Page 106 of 194 Attachment 2 Missil--WnSquareAnnualp Financial Report for RETIREMENT Your MissionSquare Retirement Health Savings Plan January 1, 2021 - December 31, 2021 Allocation Summary by Fund (continued) Percent Units/ Unit/Share Ending Investment of Assets Shares Value Balance International/Global Stock MissionSquare International S2 0% 21.7976 $39.09 $852.07 MissionSquare Ovrs Eq Index S2 1% 265.6385 $26.82 $7,124.42 MissionSquare Emerging Mkts S2 0% 22.9129 $11.96 $274.04 Total 100% $801,149.63 Activity Summary by Fund Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance Stable Value/Cash Management MissionSquare PLUS Fund S2 $5,693.96 $2,740.11 $0.00 $0.00 -$48.23 $92.20 $8,478.04 Bond MissionSquare Core Bond Idx S2 $5,009.80 $1,202.82 $0.00 -$3,620.11 -$19.48 -$162.00 $2,411.03 MissionSquare Inflation Foc S2 $810.36 $479.86 $0.00 -$539.03 -$4.27 $37.66 $784.58 MissionSquare High Yield S2 $154.60 $316.36 $0.00 $0.00 -$3.29 $13.26 $480.93 Balanced/Asset Allocation MissionSquare Ret Tgt Inc S2 $823.93 $693.78 $0.00 -$555.98 -$6.54 $48.70 $1,003.89 MissionSquare Ret Tgt 2015 S2 $5,389.57 $2,199.59 -$1,336.50 $0.00 -$50.00 $454.56 $6,657.22 MissionSquare Ret Tgt 2020 S2 $14,238.31 $3,549.39 -$2,035.15 $0.00 -$112.50 $1,301.83 $16,941.88 MissionSquare Ret Tgt 2025 S2 $22,732.96 $12,656.21 $0.00 $0.00 -$200.00 $2,913.08 $38,102.25 MissionSquare Ret Tgt 2030 S2 $39,017.30 $24,675.02 $0.00 $255.09 -$325.00 $6,200.59 $69,823.00 MissionSquare Ret Tgt 2035 S2 $49,253.51 $29,475.99 $0.00 -$13,122.94 -$481.03 $8,478.39 $73,603.92 MissionSquare Ret Tgt 2040 S2 $74,295.26 $46,651.62 $0.00 -$2,406.36 -$702.54 $14,786.68 $132,624.66 MissionSquare Ret Tgt 2045 S2 $93,697.60 $61,474.98 $0.00 -$888.82 -$887.50 $20,985.23 $174,381.49 MissionSquare Ret Tgt 2050 S2 $38,190.65 $25,661.83 $0.00 -$1,537.01 -$428.84 $8,792.10 $70,678.73 MissionSquare Ret Tgt 2055 S2 $16,515.00 $13,930.87 $0.00 $0.00 -$256.25 $3,978.45 $34,168.07 MissionSquare Ret Tgt 2060 S2 $2,789.50 $4,910.62 $0.00 $0.00 -$75.00 $848.90 $8,474.02 MissionSquare MP Lng-Trm Gr S2 $3,463.55 $2,053.48 $0.00 $0.00 -$25.00 $734.70 $6,226.73 Page 3 of 5 April 7, 2022 Regular Board Meeting Agenda Packet- Page 107 of 194 Attachment 2 Annual Financial Report for Your MissionSquare Retirement Health Savings Plan January 1, 2021 - December 31, 2021 Activity Summary by Fund (continued) Beginning Contributions/ Distributions/ Ending Investment Balance Other Credits Other Debits Transfers Fees Gain/Loss Balance U.S. Stock MissionSquare Equity Income S2 $0.00 $946.04 $0.00 $2,075.59 -$5.45 $146.14 $3,162.32 MissionSquare 500 Stock Idx S2 $22,052.59 $15,746.98 $0.00 $7,571.58 -$176.98 $9,165.74 $54,359.91 MissionSquare Broad Mkt Idx S2 $8,038.21 $7,310.55 $0.00 $6,387.46 -$85.79 $3,371.54 $25,021.97 MissionSquare Growth & Inc S2 $2,057.72 $2,850.34 $0.00 $952.23 -$20.12 $966.28 $6,806.45 MissionSquare Growth S2 $16,284.14 $10,002.51 $0.00 $3,832.41 -$107.51 $5,109.89 $35,121.44 MissionSquare Select Value S2 $1,346.43 $380.14 $0.00 $0.00 -$10.76 $441.37 $2,157.18 MissionSquare Mid/Sm Cc Idx S2 $7,015.78 $4,547.32 $0.00 -$379.96 -$49.31 $1,361.59 $12,495.42 MissionSquare Aggrsve Opps S2 $3,491.74 $1,294.40 $0.00 $1,499.73 -$27.57 $586.26 $6,844.56 MissionSquare Sm Cap Disc S2 $1,521.58 $380.32 $0.00 $0.00 -$11.56 $199.07 $2,089.41 International/Global Stock MissionSquare International S2 $0.00 $366.06 $0.00 $476.12 -$1.61 $11.50 $852.07 MissionSquare Ovrs Eq Index S2 $3,724.13 $2,944.51 $0.00 $0.00 -$32.90 $488.68 $7,124.42 MissionSquare Emerging Mkts S2 $182.33 $102.84 $0.00 $0.00 -$1.22 -$9.91 $274.04 Total Account $437,790.51 $279,544.54 -$3,371.65 $0.00 -$4,156.25 $91,342.48 $801,149.63 IRctivity Detail low Contributions/Other Credits Distributions/Other Debits Contributions $279,544.54 Distributions -$3,371.65 Total $279,544.54 Total -$3,371.65 Account Balance by Source Total Employer $801,149.63 Page 4 of 5 April 7, 2022 Regular Board Meeting Agenda Packet- Page 108 of 194 Attachment 2 Missil--WnSquareAnnualp Financial Report for RETIREMENT Your MissionSquare Retirement Health Savings Plan January 1, 2021 - December 31, 2021 Contribution Summary Contributions Date Employer This Period $279,544.54 01/15/2021 $10,310.30 Year to Date $279,544.54 01/29/2021 $10,439.77 02/11/2021 $10,563.76 Activity dated outside the current period reflects 02/26/2021 $10,579.78 adjustments to your account to ensure proper crediting 03/12/2021 $10,428.11 of earnings. 03/19/2021 $10,401.66 04/05/2021 $10,417.20 04/16/2021 $10,454.20 04/30/2021 $10,624.64 05/14/2021 $10,591.63 05/28/2021 $10,599.67 06/11/2021 $10,681.28 06/25/2021 $10,758.29 07/09/2021 $10,824.03 07/23/2021 $11,050.65 08/06/2021 $11,060.47 08/20/2021 $10,962.51 09/03/2021 $10,904.58 09/17/2021 $10,914.02 10/01/2021 $10,799.03 10/15/2021 $10,868.77 10/29/2021 $11,076.29 11/12/2021 $10,981.73 11/29/2021 $11,087.65 12/10/2021 $11,059.77 12/27/2021 $11,104.75 Cash received from Employer $279,544.54 Total Contributions $279,544.54 Page 5 of 5 April 7, 2022 Regular Board Meeting Agenda Packet- Page 109 of 194