Loading...
HomeMy WebLinkAbout05.a. Receive Highmark Other Post-Employment Benefits (OPEB) and Pension Prefunding Sub-Trust Reports for the Third Quarter of Calendar Year 2022Page 1 of 27 Item 5.a. F__1_448�411C_S0 November 21, 2022 TO: FINANCE COMMITTEE FROM: KEVIN MIZUNO, FINANCE MANAGER REVIEWED BY: PHILIPLEIBER, DIRECTOR OF FINANCE AND ADMINISTRATION ROGER S. BAILEY, GENERAL MANAGER SUBJECT: RECEIVE HIGHMARK OTHER POST -EMPLOYMENT BENEFITS (OPEB) AND PENSION PREFUNDI NG SUB -TRUST REPORTS FOR THE THIRD QUARTER OF CALENDAR YEAR 2022 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 September 30, 2022. Central San's Investment Manager at Highmark, has provided an in-depth written analysis of market and fund performance attached to this memo (Attachment 1). In summary, this quarter's report reflects year-to- date losses of-18.08% and-15.64% for Central San's OPEB and Pension Pre -funding sub -trusts, respectively. The long-term targeted annual returns are 5.75% for the OPEB trust and 5.14% for the Pension Pre -funding trust. In comparison, the inception -to -date annual returns have been 7.49% and 2.19% 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 (Attachment 2). As approved by the Board, nearly the entire balance of the Pension Pre -funding trust was liquidated to help finance the payoff of Central San's unfunded actuarial accrued liability (UAAL) totaling approximately $70.8 million. Following the payoff of the UAAL in June 2021, a residual amount of $41,922 remained in the trust as of September 30, 2022. While not a new issue, staff emphasizes that a Public Agency Retirement Services (PARS) system limitation results in "Contributions" and "Withdrawals" for the OPEB Trust appearing significantly overstated on page 2 of 18 in Attachment 2. This is caused by two issues: (1) a change in account number related to the establishment of the Pension Pre -funding Trust in 2017, and (2) several changes to mutual fund investment share classes where movements of funds were reflected as withdrawals and contributions. Consistent with the Board -approved FY 2022-23 budget plan (and the year prior), the excess of OPEB costs above and beyond the actuarially determined contribution (ADC) will be claimed from the OPEB trust following the close of FY 2022-23. With total FY 2022-23 pay -go retiree OPEB premiums estimated to be approximately $4.6 million, it is estimated Central San will claim a reimbursement of $1.3 million from the OPEB trust in July 2023. Additionally, to augment the plan against losses due to adverse market conditions in calendar year 2022, the Finance Committee and staff recommended the Board contribute an additional $1.0 million to the OPEB trust in FY 2022-23 from favorable prior year budgetary variances at November 21, 2022 Regular FINANCE Committee Meeting Agenda Packet - Page 167 of 244 Page 2 of 27 last month's Finance Committee meeting. Strategic Plan Tie -In GOAL FOUR: Governance and Fiscal Responsibility Strategy 3 - Maintain financial stability and sustainability ATTACHMENTS: 1. Highmark Overview, 3rd Quarter 2022 2. PARS Investment Report, 3rd Quarter 2022 November 21, 2022 Regular FINANCE Committee Meeting Agenda Packet - Page 168 of 244 Page 3 of 27 Attachment 1 JHIGHMARKO CAPITAL MANAGEMENT October 23, 2022 Phil Leiber Director of Finance and Administration Central Contra Costa Sanitary District 5019 Imhoff Place Martinez, CA 94553-4392 RE: 3Q Quarter 2022 OPEB/Pension Report Dear Mr. Leiber, Market Commentary Equity markets retreated into bear market territory in the third quarter as recession seemed ever more likely and consumers began to retrench. Meanwhile, fixed income assets appeared increasingly attractive given the historic sell-off in the bond market. Stock Sell-off Stock investors continued to flee the market —the S&P 500 and tech -heavy Nasdaq have now recorded three straight down quarters for the first time since 2009.' After an overly - enthusiastic July rally that reflected misplaced optimism the Federal Reserve (Fed) could engineer a soft landing and avoid recession, investors reversed direction to reprice in the Fed's aggressive normalization away from rock bottom rates. Markets continued to absorb the impacts —reduced consumer savings and spending being one —of the end of fiscal stimulus. It appears that Goldilocks has left the building and the Fed, shifting from engineering economic growth, now must manage recessionary conditions. It is not surprising that equity markets have retreated —the S&P 500's 28.7 percent return in 20212 represented unsustainable conditions resulting from low rates and the inescapable laws of mean reversion are finally taking hold. But markets are late to the game at repricing a recession, and are still holding at long-term averages. We anticipate future volatility as prices reset below long-term averages in acknowledgement of weakening corporate demand and cost fundamentals. Purchasing Manager Index service sector activity fell to 443 in August, a 27-month low and down from 47.3 the prior month. Excluding the decline between March and May 2020 during the height of the pandemic, this reading signaled the sharpest decline in output in 13 years. The S&P 500 declined by 4.6 percent in the first quarter of 2022, 16.1 percent in the second quarter and 4.9 percent in the third quarter. The Nasdaq declined by 8.9 percent in the first quarter, 22.3 percent in the second quarter and 3.9 percent in the third quarter. Source: FactSet 2 Source: FactSet 3Source: S&P Global. A reading below 50 indicates contraction November 21, 2022 Regular FINANCE Committee Meeting Agenda Packet - Page 169 of 244 Page 4 of 27 Attachment 1 • Many strategists have cut their corporate earnings forecasts: earnings growth expectations for the S&P 500 stand at an increase of 3.7 percent for the third quarter, down sharply from expectations of 9.8 percent growth at the end of June.4 Of S&P 500 companies that held earnings calls from June 15 through September 8, 240 used the term "recession". This is the highest number citing the term since at least 2010, and well above the five-year average of 52.5 • Sales of existing homes declined for the seventh straight month in August as mortgage rates over 6 percent hampered demand.6 Savings - Feast to Famine The outlook for corporate profits and share appreciation is also dampened by recent consumer retrenchment in the face of soaring inflation.' With consumer spending accounting for between 60 and 70 percent of U.S. Gross Domestic Product (GDP),$ shifts in consumer habits are an important bellwether of economic conditions. Whether the result of COVID-era fiscal stimulus or COVID-era rainy day concerns, consumers enjoyed high levels of savings, both in absolute terms as shown below, or as a percent of income9, and spending soared as the 2020 mini -recession ended. Some of the increased spending was due to stay-at-home COVID protocols, government stimulus checks, and near negative interest rates that prompted many households to add credit card debt, but it appears consumer savings and spending are reverting back to long- term trends.10 4 Source: FactSet 5 Source: Factset e Source: The National Association of Realtors. Headline and core PCE inflation are 6.2 percent and 4.9 percent respectively on a year -over -year basis. Source: U.S. Bureau of Economic Analysis as of 9/30. $ Source: Federal Reserve Bank of St. Louis 9 Savings as a percent of income peaked at 34 percent in April of 2020 versus the 10-year median rate of 7 percent. io Source: Piper Sandler; 97 percent of the decline in consumer spending over four months ending April was due to declining savings rates as personal spending declined from $301 billion in January 2022 to $74 billion in April 2022 and to $24 billion in July 2022. November 21, 2022 Regular FINANCE Committee Meeting Agenda Packet - Page 170 of 244 Page 5 of 27 Attachment 1 7000.0 6000.0 5000.0 4000.0 3000.0 2000.0 1000.0 0.0 Savings Back to Trend 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 n n n r— ri r— n n n r1 r- n n O O O O O O O O O O O O O O O O O O O O O N rY rY 4 4 un Ln 6 6 r, r- ob oo m m OO OO r-1 r-1 N N r1 r1 r1 r1 rl r_I r1 r1 r1 r1 r1 r1 r1 r1 r1 N N N N N N O CDO CDO O CDO CDO CDO CDO CDO O CDO CDO N N N N N N N N N N N N N N N N N N N N N Source: Federal Reserve Bank of St. Louis, personal savings in U.S. Billions Rising inflation is also dampening consumer spending along a wide range of industries from cruises to autos. Particularly impacted are companies reliant on items that are typically financed through bank or credit card borrowing. Disposable personal income, after peaking last year, is also reverting back towards long- term trends. While reduced spending may help drive down inflation, consumer retrenchment is a worrying development for corporate profits and share prices. Disposable Personal Income 20000.0 19000.0 18000.0 17000.0 16000.0 15000.0 14000.0 13000.0 12000.0 r-i r-i r-i r-i r-i r-i r-i r-i r-i r-i r-i 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 rn O r-i �t rn 0 r-i �t n 0 r-1 �t rn 0 r-1 �t n 0 r 1 It rn O r� O O O r� O O O r� O O O r� O O O r� O O O r- r- 00 00 00 00 M M M M OO OO OO OO r 1 r 1 r 1 r 1 N N N r-I O r-I O r-I O r-I O r-I O r-I O r-I O r-I O r-I O r-I O N O N O N O N O N O N O N O N O N O N N O O N N N N N N N N N N N N N N N N N N N N N Source: Federal Reserve Bank of St. Louis, real disposable income in U.S. billions. November 21, 2022 Regular FINANCE Committee Meeting Agenda Packet - Page 171 of 244 Page 6 of 27 Attachment 1 Dollar Strength - Not Always a Good Thing At first glance, recent dollar strength might seem a source of pride. But global investors are casting a wary eye on the greenback's recent peak. Demand for U.S. dollars does not reflect a particular attraction for the currency in itself but, rather, an indication of heightening tensions around the world arising from geopolitical tensions, uncertain economic prospects globally and rising recession risks around the world. Soaring U.S. Dollar 120,0000 115,0000 110,0000 105,0000 100,0000 95.0000 90.0000 85.0000 80.0000 R R M N R x R N R W R R N M R N R 0 R N R R M N R x R N R W R R N W R N R x R R N W O O N [+1 ri j O O N N O 'n rl O N O r1 O N O 4 rj O N O O uj ul j aj O O N N O 'D r-I O N O 0 O N O I— -I O N O O n W rl ri O O N N O x -j O N O M O N O M j O N O O O O N N O O N N O -i N O N O rl N O N O O N N N N O O N N The unusual strength of the dollar has prompted the Bank of England, the UK's central bank, to intervene in currency markets to prop up the Pound —an indication of the seriousness of the situation. And strong U.S. dollar conditions are particularly damaging to companies with significant foreign earnings such as many of the large firms in the S&P 500. Emerging market countries are particularly vulnerable to strong dollar conditions as they are frequently reliant on dollar -denominated debt as well as food and energy imports priced in U.S. dollars. While it may seem that emerging market economies and stock markets are not particularly germane to U.S. investors, the world is increasingly interconnected from domestic to developed to emerging markets. Many investors already hold emerging market stocks in their funds and many global companies have significant investments in countries that could face significant challenges from continuing dollar strength. So far, the Fed leads the world in aggressively raising rates. We might see continuing dollar strength as long as U.S. interest rates remain above those of other countries, providing a magnet for global capital flows to the U.S. Shifting Tides A new global paradigm appears to be shaping up that is not hospitable to risk assets —higher inflation, trade barriers, reduced globalization and dwindling open markets, and a shift from "just in time" manufacturing to "just in case" inventories. The impacts of the Ukraine war and rising tensions between China and Taiwan, coming on top of the COVID pandemic, have altered global financial markets in fundamental ways not seen since the last cold war. Corporate profits are likely to suffer in this new world order. If there is any good news in today's situation, we believe the recession will fall into the category of a cyclical recession rather than an event -driven recession, like the COVID recession or the structural recession of 2008. Cyclical recessions are painful, but necessary, to reset the economy onto a new path of growth. Like a controlled forest burn, a cyclical November 21, 2022 Regular FINANCE Committee Meeting Agenda Packet - Page 172 of 244 Page 7 of 27 Attachment 1 recession clears out the undergrowth and leaves behind conditions conducive for green shoots of recovery. And there may be good news on the inflation front as it appears consumers are reducing spending and companies are finding it more difficult to pass along price increases. Consumers themselves appear to believe inflation may be tempering" and clogged supply chains appear to be opening up as well with a 90 percent decline in ships waiting to unload at Long Beach, California.12 Lastly, we may be seeing an easing of COVID concerns. While equity market declines are understandably wrenching, we believe that, over time, the inherent strength of the U.S. economy -- propped up by companies agile enough to remain highly profitable -- will ultimately manage the downturn successfully. Investors with patience and a long-term horizon should benefit from not overreacting to bad news in the short run to take advantage of good values likely to emerge from unwarranted market dislocations. Fixed Income Outlook Multi -decade inflation highs, aggressive tightening of monetary policy globally, a strengthening dollar, and slowing economic growth have helped cause the largest year-to- date increase in U.S. interest rates in over four decades. Unpacking the drivers of higher rates, and the effects of slowing economic growth, are key factors in forecasting the future path of fixed income markets. By most measures, we have reached peak U.S. inflation, as pricing pressures are decelerating. That said, inflation remains high with recent measures of headline and core PCE inflation readings of 6.2 percent and 4.9 percent respectively on a year -over -year basis.13 With core PCE inflation well above the Fed's long-term target of 2 percent and unemployment at only 3.5 percent,14 the Fed will remain aggressive in increasing the Fed Funds rate until substantial and sustained progress is made to lower inflation irrespective of slowing economic growth or rising unemployment. Short maturity government bond yields are heavily influenced by both Fed Funds policy and market expectations of what the Fed Funds rate will be over the next 3, 6, 12, 24 months, etc. Given unrelentingly hawkish messages from the Fed, markets are now pricing the average terminal lower -bound Fed Funds rate of 4.5 percent as cited by the Fed.15 This rate is almost 200 basis points higher than the Fed's estimated long-term neutral rate and we believe additional substantial increases in short maturity government bond yields are unlikely unless inflation proves stickier and longer lasting, resulting in even more aggressive Fed actions. Intermediate and long maturity government bond yields, while also influenced by the path of the Fed Funds rate, are also highly influenced by fundamental factors including both forward economic growth estimates, and inflation expectations. Technical `supply' factors that are impacting the bond market today include the budget deficit and quantitative tightening. On the other hand `demand' influencers today focus on the absolute yield attractiveness to domestic and foreign buyers, as well as relative yields for foreign buyers — after hedging 11 The University of Michigan's consumer sentiment survey showed one-year inflation expectations fell to 4.6 percent in September, the lowest reading in a year. 12 According to Bloomberg, while 109 ships awaited unloading in January 2022, only 8 were anchored offshore in August. " Source: U.S. Bureau of Economic Analysis as of 9/30. 14SOurce: U.S. Bureau of Labor Statistics as of 10/7. llhttps://www.fed era I reserve.gov/moneta ryp o I icy/fo m c p roj to b 1202 209 21. ht m November 21, 2022 Regular FINANCE Committee Meeting Agenda Packet - Page 173 of 244 Page 8 of 27 Attachment 1 costs are factored in. These supply and demand factors will often push and pull yields in opposite directions. With the interplay of various factors, we believe intermediate and longer maturity interest rates are near 2022 highs and should modestly decline in 2023. Factors pushing rates lower: o Slowing economic growth estimates with markets anticipating a Fed policy pivot occurring in the middle of 2023 towards easing rates over the following year or two thereafter. o Anticipated declining inflation and inflation expectations given an aggressive Fed policy and slower economic growth. o Smaller budget deficits resulting in reduced Treasury supply. o Higher yields attracting domestic retail, insurance, and pension fund buyers. Factors pushing rates higher: o Weak foreign demand given the strong U.S. dollar, extremely high currency hedging costs, and increased yields for similar maturity bonds in the home country currency. o Fed balance sheet reduction through quantitative tightening. o Higher path of near -term Fed Funds policy rates. Although we believe U.S. Treasury yields are near the highs for the year, short maturity yields could trend modestly higher if the Fed needs to raise short rates above what is already priced into the market. Conversely, we expect longer maturity Treasury yields will be weighed down by declining economic growth prospects as Fed actions percolate through the economy. Therefore, we expect the U.S. Treasury yield curve to remain inverted near term and potentially invert even more. Performance and Positioning The Central Contra Costa Sanitary District OPEB Plan declined -4.54% gross of investment fees for the third quarter, which trailed the Plan's benchmark target of-4.37%. Both the equities (-5.36%) and fixed income (-4.13%) investments struggled in the quarter. The underweight position the Plan continues to maintain to equities helped only slightly in this environment. The cash positioning at quarter -end (4%) reflected elevated levels in comparison to historical positioning. Fixed income markets globally sold off due to an aggressive push on the behalf of global central bank to raise rates to combat inflation rates not seen since the 1970s. Yield curves around the world flattened in response to these rate hikes, leading to continued losses in fixed income markets. Domestically, the U.S. Treasury market saw yields increase from both the Federal Reserve's aggressive move to push interest rates higher, as well as `hawkish' commentary from members of the Fed, who delivered a narrative to the market that they would do `whatever it takes' to bring the level of inflation down to their stated 2% target. Following comments from the Federal Reserve Chairman Jay Powell at their annual symposium in Jackson Hole, the market began to believe that a Fed Funds rate of 4%, or higher, was possible in calendar year 2022. The Plan's fixed income segment returned -4.13% in the quarter, which declined less than the Bloomberg U.S. Aggregate Bond Index benchmark return of-4.75%. Two of the three November 21, 2022 Regular FINANCE Committee Meeting Agenda Packet - Page 174 of 244 Page 9 of 27 Attachment 1 intermediate -term fixed income managers outperformed the benchmark, with the top performer being the internally managed fixed income separate account which declined -4.38%. While the bulk of the Plan's assets are invested in intermediate -term fixed income managers, exposure to a shorter duration/maturity fund, the Vanguard Short-term Investment Grade Bond Fund (-1.87%) helped cushion performance slightly. Additionally, the Pimco High Yield Fund, was down a slight -0.5% for the quarter. The equities in the Plan declined-5.36%. The quarter started out on a highly positive note with most domestic equity markets posting gains of between +8% to +9% in the month of July. However, as mentioned previously, Jay Powell's comments following the Jackson Hole conference led to a strong reversal in equity markets both domestically and globally. His comments, combined with very strong CPI inflation levels (8.3% September), caused equity gains from July to evaporate. For the third quarter in a row, all equity segments were in the red. The S&P500 Index declined-4.88%, and our large cap equity returns were in -line with those declines with the Plan's large cap segment down-4.82%. Growth outperformed value in the quarter, as the Russell 1000 Growth Index returned -3.6% and the Russell 1000 Value Index declined -5.62%. Small cap equities and mid cap equities fared little better with the Russell 2000 Index (small cap index) declining (-2.19%), and the Russel Mid Cap Index down-3.44%. Real estate equities (REITs) represented the biggest declines in the quarter as the Wilshire REIT Index (-10.23%) was pressured by both rising interest rates and concerns that the economy would be headed to a recession. International equity markets also declined heavily, as most global economies struggle to avoid heading into recession. Only one manager stood out positively in the quarter, the MFS International Growth Fund R6, posted a -7.73% return, which ranked in the 11'h percentile of Morningstar's US Fund Large Growth Universe. This decline was less than the benchmark return of -9.36% for the MSCI-EAFE Index. The MSCI Emerging Market Index declined-11.57%, and our manager underperformed in the quarter with the Hartford Schroders Emerging Market Fund declining -12.16%. For the third quarter in a row, we maintain our underweight to equities in the Plan's benchmark asset allocation. Our concerns remain focused on the persistently high levels of inflation that we are witnessing, which we believe will lead the Fed to raise rates that could induce a strong recession. Currently our forecast calls for only a `modest' recession. But if the Federal Reserve continues to hike rates beyond levels that the market anticipates, we believe equity and bond markets will trade lower. We ended the quarter with a target asset allocation position of 46% equities, 50% fixed income, and 4% cash/money market. The Central Contra Costa Sanitary District Pension Pre -Funding Plan declined -4.55% in the quarter, gross of investment fees, which lagged the District's Plan benchmark target of -4.12%. The Pension Plan also maintained an underweight allocation to equities, and ended the quarter at a targeted allocation of 26.5% equities, 70.5% fixed income, and 3% cash/money market. Drew Brown November 21, 2022 Regular FINANCE Committee Meeting Agenda Packet - Page 175 of 244 PARS: Central Contra Costa Sanitary District OPEB and Pension Plan Third Quarter 2022 Presented by Andrew Brown, CFA JHIGHMARKO CAPITAL MANAGEMENT CCCSD — OPEB Asset Allocation Total Assets: $71,237,864 Period Ending: 9-30-2022 3Q22 Return: -4.54% 1 Year Return:-15.40% Inception -to -Date Return: 7.50% Inception Date: 4-1-2009 Plan target rate of return: 5.75% Fixed IncomE $36,072,87( 50.64 /o Cash 5an knn Beginning Value 566,683.26 Contributions 108,121,733.71 Withdrawals -65,763,076.29 Gain (Loss) 7,467,166.36 Interest and Dividends 20,845,356.60 Net Accrued Income 167,216.91 Ending Market Value $71,405,080.55* Equity $32,624,185 45.80% * Ending Market Value differs from total market value on page 3 due to differences in reporting methodology. The above ending market value includes accruals. JHIGHMARKO CAPITAL MANAGEMENT NeveFnbeF`1, 2022 Asset Allocation - Central Contra Costa Sanitary District OPEB As of Third Quarter 2022 Equity 45.80% Range: 40%-60% 32, 624,185 Large Cap Core 8.97% IVV iShares Core S&P 500 ETF 6,388,991 6.79% VGIAX Vanguard Growth & Income Adm 4,836,080 Large Cap Value 5.44% IVE iShares S&P 500 Value ETF 3,873,207 Large Cap Growth 4.40% IVW iShares S&P 500 Growth ETF 3,133,445 Mid Cap Core 4.41% IWR iShares Russell Mid -Cap ETF 3,138,886 Small Cap Value 3.33% UBVFX Undiscovered Managers Behavioral Val R6 2,373,552 Small Cap Growth 3.58% VBK Vanguard Small -Cap Growth ETF 2,553,861 International Core 2.69% VEA Vanguard FTSE Developed Markets ETF 1,918,826 International Value 0.94% DODFX Dodge & Cox International Stock 1 666,777 International Growth 0.95% MGRDX MFS International Growth R6 676,642 Emerging Markets 2.44% HHHFX Hartford Schroders Emerging Mkts Eq F 1,737,826 Real Estate 1.86% VNQ Vanguard Real Estate ETF 1,326,092 Fixed Income 50.64% Range: 40%-60% 36,072,870 28.00% Core Fixed Income Portfolio 19,949,231 Short -Term 5.19% VFSUX Vanguard Short -Term Investment -Grade Adm 3,699,630 Intermediate -Term 8.20% PTTRX PIMCO Total Return Instl 5,844,672 8.18% PTRQX PGIM Total Return Bond R6 5,823,826 High Yield 1.06% PHIYX PIMCO High Yield Instl 755,511 Cash 3.57% Range: 0%-20% 2,540,809 3.57% FGZXX First American Government Oblig Z 2,540,809 TOTAL 100.00% $71,237,864 JHIGHMARKO CAPITAL MANAGEMENT Selected Period Performance CCCSD -OPEB Period Ending: 9/30/2022 Year Inception to Date to Date 3 Months (9 Months) 1 Year 3 Years 5 Years 10 Years 04/01/2009 Cash Equivalents .46 .61 .62 .46 1.00 .58 .48 Lipper Money Market Funds Index .6- .63 .47 .97 .54 Fixed Income ex Funds -4.38 -13.83 -13.89 -2.62 .13 Total Fixed Income -4.13 -14.01 -14.08 -2.65 .12 1.19 3.04 Bloomberg US Aggregate Bd Index -4.75 -14.61 i^ gn -3.26 -.27 .89 2.,, Total Equities -5.36 -23.85 -18.20 5.23 6.15 9.17 11.74 Large Cap Funds -4.82 -23.33 -14.85 7.98 8.92 11.41 13.19 S&P 500 Composite Index -4.88 -23.87 -15.47 8.16 9.24 11.70 14.02 Mid Cap Funds -3.48 -24.37 -19.48 5.03 6.30 8.82 Russell Midcap Index -3.44 -24.27 -19.39 5.19 6.48 10.30 13.90 Small Cap Funds -3.26 -22.54 -19.87 4.93 5.21 10.27 13.98 Russell 2000 Index -2.19 -25.10 -23.50 4.29 3.55 8.55 12.18 International Equities -10.76 -26.71 -25.90 -1.19 -.74 2.80 6.25 MSC/ EAFE Index -9.36 -27.09 -25.13 -1.83 -.84 3.67 6.32 MSC/ EMFree Index -11.57 -27.16 -28.11 -2.07 -1.81 1.05 5.77 RR: REITS -10.99 -29.35 -18.73 -2.36 2.65 Wilshire RE/T Index -10.23 -29.66 -17.60 -2.17 2.88 6.15 13.75 Total Managed Portfolio -4.54 -18.60 -15.40 1.71 3.50 5.29 7.50 CCCSD OPEB Benchmark -4.37 -18.08 -15.00 1.86 3.43 5.33 7.49 Account Inception: 4/2009 From April 1, 2009 to July 31, 2017, the portfolio was invested in account 6746030600, PARS/Central Contra Costa Sant PRHCP. The portfolio then moved to account 6746055900, PARS/CCCSD 115 - OPEB. 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% ML 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 Fixed Income Portfolio: Statistics As of Third Quarter 2022 CCCSD BC Aggregate Bond OPEB Index Weighted Average Maturity 9.55 years 8.80 years Effective Duration 6.34 years 6.28 years Average Coupon 3.67% 2.95% Yield to Maturity 5.18% 4.68% Average Quality Aa3 Aa2 HIGHMARK® CAPITAL MANAGEMENT Source: BondEdge Fixed Income Portfolio: Sectors As of Third Quarter 2022 45.0% 40.0% 35.0% 30.0% 25.0% 20.0% 15.0% 10.0% 5.0% 0.0% ■ CCCSD OPEB ■ Barclays U.S. Aggregate Bond Index JHIGHMARKO CAPITAL MANAGEMENT NeyernbeF21,2022 Cash Treasury Agency Corp Non -Corp MBS CMO ABS CMBS 0.0% 20.3% 0.0% 33.3% 2.8% 28.4% 0.0% 14.1 % 1.2% 0.0% 40.5% 1.2% 23.3% 3.9% 28.7% 0.0% 0.3% 2.0% Source: BondEdge Fixed Income Portfolio: Effective Duration and Effective Maturity As of Third Quarter 2022 Effective Duration 30% 25% 20% 15% 10% 5% 0% 0-1 Yrs. 1-3 Yrs. 3-5 Yrs. 5-7 Yrs. 7-10 10+ Yrs. Yrs. ■ CCCSD OPEB 15.53% 13.61 % 16.93% 17.44% 16.35% 20.14% BC Aggregate Bond Index 0.16% 22.70% 20.23% 24.10% 17.99% 14.82% JHIGHMARKO CAPITAL MANAGEMENT NeyernbeF21,2022 40% 35% 30% 25% 20% 15% 10% 5% 0% 0-1 Yr. ■ CCCSD OPEB 11.16% BC Aggregate Bond Index 0.01% Effective Maturity 1-3 Yrs. 3-5 Yrs. 5-7 Yrs. 7-10 Yrs. 10+ Yrs. 11.68% 13.51 % 8.06% 17.63% 37.96% 21.00% 15.45% 13.43% 19.89% 30.23% Source: BondEdge Holdings - Reporting as of Trade Date Account: 6746055900- PARS/CCCSD 115P - OPEB As of: 30-Sep-2022 Asset Type Asset Name Ticker Shares/Units Price Market Value Equities DODGE & COX INTL STOCK FD(CLSD)#1048 DODFX 17,546.7600 $38.0000 $666,776.88 Equities HARTFORD SCHRODERS EMRG MKT FD#3150 HHHFX 129,398.7750 $13.4300 $1,737,825.55 Equities ISHARES RUSSELL MIDCAP ETF IWR 50,505.0000 $62.1500 $3,138,885.75 Equities ISHARES S&P 500 GROWTH ETF IVW 54,165.0000 $57.8500 $3,133,445.25 Equities ISHARES S&P 500 VALUE ETF IVE 30,137.0000 $128.5200 $3,873,207.24 Equities ISHARES TR CORE S&P500 ETF IVV 17,814.0000 $358.6500 $6,388,991.10 Equities MFS INTERNATIONAL GROWTH R6#4805 MGRDX 20,838.9760 $32.4700 $676,641.55 Equities UNDISCOVERED MGRS BEHAVL R6#3467 UBVFX 32,711.5790 $72.5600 $2,373,552.17 Equities VANGUARD FTSE DEVELOPED MARKETS ETF VEA 52,773.0000 $36.3600 $1,918,826.28 Equities VANGUARD GRO & INC ADMIRAL SHRS #593 VGIAX 60,443.4410 $80.0100 $4,836,079.71 Equities VANGUARD REAL ESTATE ETF VNQ 16,541.0000 $80.1700 $1,326,091.97 Equities VANGUARD SMALL CAP GR VIPERS VBK 13,088.0000 $195.1300 $2,553,861.44 Fixed Income PIMCO HIGH YIELD,INSTL #108 PHIYX 101,410.8560 $7.4500 $755,510.88 Fixed Income PIMCO TOTAL RETURN INSTL #35 PTTRX 687,608.4190 $8.5000 $5,844,671.56 Fixed Income PRUDENTIAL TOTAL RTRN BD CL Q PTRQX 495,644.8050 $11.7500 $5,823,826.46 Fixed Income VNGRDSTTERMINVMTGRADEADM #539 VFSUX 375,978.6650 $9.8400 $3,699,630.06 Fixed Income EXETER ATMOBILE REC 1.050% 5/15/26 EAR0026A 80,000.0000 96.916% $77,532.80 Fixed Income GM FIN CONS ATMB TR 0.450% 7/16/25 GFC0025B 100,989.8000 97.794% $98,761.97 Fixed Income UNITED STATES TREAS 0.125% 9/15/23 UST0123C 120,000.0000 96.137% $115,364.40 Fixed Income ACACN 2015-1A NITS 3.600% 9/15/28 A21\13627 157,626.0900 89.009% $140,301.41 Fixed Income AERCAP IRELAND CAPIT 3.300% 1/30/32 AIC3332 200,000.0000 75.207% $150,414.00 Fixed Income ALASKA AIRLINES EQ 4.800% 2/15/29 AAE4829 109,619.0400 94.405% $103,485.85 Fixed Income AT&T INC GLBL NT 3.500% 6/01/41 AIG3541 140,000.0000 72.028% $100,839.20 Fixed Income ATT 2013-1-2 2A 3.070% 3/15/48 A233048 235,000.0000 99.306% $233,369.10 Fixed Income AVIS BUD RENTAL FDG 2.970% 3/20/24 ABR2924 175,000.0000 99.593% $174,287.75 Fixed Income BOEING CO CR SEN SR 2.196% 2/04/26 BCC2126 125,000.0000 88.744% $110,930.00 Fixed Income BRITISH AIRWAYS 20134.625% 12/20/25 BA24625 78,857.6000 97.210% $76,657.47 Fixed Income BROADSTONE NET LEASE 2.600% 9/15/31 BNL2631 130,000.0000 73.626% $95,713.80 Fixed Income BRUNSWICK CORP 2.400% 8/18/31 BC22431 130,000.0000 69.489% $90,335.70 Fixed Income CALIFORNIA HEALTH FA 4.353% 6/01/41 CHF4341 135,000.0000 88.508% $119,485.80 JHIGHMARK@ CAPITAL MANAGEMENT Holdings - Reporting as of Trade Date Account: 6746055900- PARS/CCCSD 115P - OPEB As of: 30-Sep-2022 Asset Type Asset Name Ticker Shares/Units Price Market Value Fixed Income CAPITAL ONE PRIME TR 2.670% 6/16/25 COP2625 115,000.0000 98.681% $113,483.15 Fixed Income CARVANA AUTO RECS TR 0.660% 6/12/28 CAR0628 98,648.7700 96.467% $95,163.51 Fixed Income CITIGROUP INC SR FLT 1.330% 2/24/28 CIS0028 165,000.0000 96.049% $158,480.85 Fixed Income CREDIT ACCP AUTO LN 2.390% 4/15/29 CAA2329 250,000.0000 98.985% $247,462.50 Fixed Income CROWN CASTLE TOWERS 3.663% 5/15/45 CCT3645 175,000.0000 96.828% $169,449.00 Fixed Income CVS HEALTH CORP 5.050% 3/25/48 CHC5048 57,000.0000 88.066% $50,197.62 Fixed Income DALLAS FT WORTH TEX 4.507% 11/01/51 DFW4551 150,000.0000 87.239% $130,858.50 Fixed Income DARDEN RESTAURANTS 4.550% 2/15/48 DR44548 70,000.0000 75.266% $52,686.20 Fixed Income DICKS SPORTING GOODS 4.100% 1/15/52 DSG4152 105,000.0000 61.797% $64,886.85 Fixed Income DNKN 2017-1A A211 4.030% 11/20/47 D2A4047 176,675.0000 90.818% $160,452.70 Fixed Income DRIVE AUTO REC TR 200.580% 12/15/25 DAR0025 195,000.0000 98.511% $192,096.45 Fixed Income DRIVE AUTO RECTR 204.300% 4/15/26 DAR4326 152,765.7000 100.073% $152,877.22 Fixed Income ENERGY TRANSFER OPER 5.800% 6/15/38 ETO5838 125,000.0000 87.600% $109,500.00 Fixed Income ENTERGYTEXAS INC 1M 5.000% 9/15/52 ETI5052 65,000.0000 89.370% $58,090.50 Fixed Income EXETER AUTO RECV TR 0.690% 1/15/26 EAR0826 275,000.0000 98.070% $269,692.50 Fixed Income EXETER AUTO RECV TR 3.710% 3/17/25 EAR3725 118,157.3200 99.217% $117,232.15 Fixed Income F&G GLOBAL FUNDING 2.000% 9/20/28 FGF2028 130,000.0000 80.866% $105,125.80 Fixed Income FAIRFAX US INC 4.875% 8/13/24 FU14824 115,000.0000 97.897% $112,581.55 Fixed Income FGLMC #E03097 2.500% 3/01/27 E03097F 58,372.5400 96.250% $56,183.57 Fixed Income FGLMC #G60453 3.000% 1/01/46 G60453F 103,380.4800 89.232% $92,248.47 Fixed Income FGLMC #J30401 3.000% 1/01/30 J30401F 66,124.5700 95.049% $62,850.74 Fixed Income FGLMC #Q13204 3.000% 11/01/42 Q13204F 76,330.3600 89.199% $68,085.92 Fixed Income FHLMC#SD8230 4.500% 6/01/52 SD8230A 404,600.8500 95.534% $386,531.38 Fixed Income FHLMC G08823 3.500% 7/01/48 G08823F 57,163.4500 91.325% $52,204.52 Fixed Income FHLMC G14702 2.5000% 3/1/2023 G14702F 4,942.4700 99.713% $4,928.29 Fixed Income FHLMC G15252 3.000% 12/01/29 G15252F 58,835.0000 95.046% $55,920.31 Fixed Income FHLMC Q38373 3.500% 1/01/46 Q38373F 54,838.0500 91.951% $50,424.14 Fixed Income FHLMC RB5091 2.500% 11/01/40 RB5091A 281,532.4800 86.261% $242,852.73 Fixed Income FHLMC SB0380 3.500% 2/01/34 SB0380A 78,355.2700 94.870% $74,335.64 Fixed Income FHLMC SB8006 3.000% 9/01/34 SB8006A 65,505.3200 93.125% $61,001.83 JHIGHMARK@ CAPITAL MANAGEMENT Holdings - Reporting as of Trade Date Account: 6746055900- PARS/CCCSD 115P - OPEB As of: 30-Sep-2022 Asset Type Asset Name Ticker Shares/Units Price Market Value Fixed Income FHLMC SD8221 3.500% 6/01/52 SD8221A 596,651.2800 90.145% $537,851.30 Fixed Income FHLMC SD8222 4.000% 6/01/52 SD8222A 483,658.0000 92.909% $449,361.81 Fixed Income FHLMC V60586 3.0000% 8/1/2029 V60586F 62,697.2800 95.051% $59,594.39 Fixed Income FIRST HORIZON CORPOR 4.000% 5/26/25 FHC4025 145,000.0000 96.419% $139,807.55 Fixed Income FNMA#CB3630A 4.000% 5/01/52 CB3630A 642,014.6300 92.879% $596,296.77 Fixed Income FNMA # MA4626 4.000% 6/01/52 MA4626A 465,189.4700 92.899% $432,156.37 Fixed Income FNMA #MA3238 3.500% 11/01/47 MA3238A 39,123.9200 91.459% $35,782.35 Fixed Income FNMA AL81743.5000%2/1/2046 AL8174A 128,606.7800 91.893% $118,180.63 Fixed Income FNMA AL89243.0000%12/1/2030 AL8924A 99,444.0100 94.702% $94,175.47 Fixed Income FNMA AL9376 3.0000% 8/1/2031 AL9376A 56,437.2000 94.191% $53,158.76 Fixed Income FNMAAL9861 3.000% 8/01/30 AL9861A 136,635.0200 94.518% $129,144.69 Fixed Income FNMAAS4916 3.000% 5/01/30 AS4916A 91,598.6200 94.437% $86,502.99 Fixed Income F N MA AS7729 3.0000% 8/1/2046 AS7729A 101,505.2800 89.054% $90,394.51 Fixed Income FNMA AT0293 3.0000% 3/1/2043 AT0293A 72,785.9500 89.324% $65,015.32 Fixed Income FNMA BC 1486 3.0000% 8/1/2046 BC1486A 94,460.6600 89.050% $84,117.22 Fixed Income FNMA BM4913 3.000% 5/01/46 BM4913A 55,499.6600 89.528% $49,687.74 Fixed Income FNMA CA6348 2.500% 7/01/50 CA6348A 189,107.1900 84.555% $159,899.58 Fixed Income FNMA CA6638 2.500% 8/01/50 CA6638A 229,220.9200 84.618% $193,962.16 Fixed Income FNMA CA6801 2.500% 8/01/50 CA6801A 260,646.5300 84.476% $220,183.76 Fixed Income FNMA CA7231 2.500% 10/01/50 CA7231A 234,073.3500 84.538% $197,880.93 Fixed Income FNMA FM3494 2.500% 4/01/48 FM3494A 103,521.0500 84.772% $87,756.86 Fixed Income FNMA MA2730 2.500% 8/01/46 MA2730A 222,101.3300 84.350% $187,342.47 Fixed Income FNMA MA27792.0000% 10/1/2026 MA2779A 36,803.1700 95.769% $35,246.03 Fixed Income FNMA MA2895 3.000% 2/01/47 MA2895A 60,495.0400 88.808% $53,724.44 Fixed Income FNMA MA3210 3.500% 11/01/47 MA3210A 36,971.3200 91.191% $33,714.52 Fixed Income FNMA MA3313 3.500% 3/01/33 MA3313A 28,840.2100 94.797% $27,339.65 Fixed Income FNMA MA3332 3.500% 3/01/48 MA3332A 49,402.4600 91.197% $45,053.56 Fixed Income FNMA MA3489 3.500% 10/01/33 MA3489A 26,125.1500 94.807% $24,768.47 Fixed Income FNMA MA3536 4.000% 12/01/48 MA3536A 12,658.3000 94.305% $11,937.41 Fixed Income FNMA MA4123 2.000% 9/01/35 MA4123A 173,813.1200 88.227% $153,350.10 JHIGHMARK@ CAPITAL MANAGEMENT Holdings - Reporting as of Trade Date Account: 6746055900- PARS/CCCSD 115P - OPEB As of: 30-Sep-2022 Asset Type Asset Name Ticker Shares/Units Price Market Value Fixed Income FNMA UMBS INT 2.000% 8/01/36 CB1446A 188,399.1500 88.226% $166,217.03 Fixed Income FORD CR AUTO OWN TR 1.870% 3/15/24 FCA0024 23,233.8900 99.738% $23,173.02 Fixed Income GOLDMAN SACHS GROUP 1.948% 10/21/27 GSG1927 175,000.0000 85.516% $149,653.00 Fixed Income HARLEY-DAVIDSON MTR 2.450% 5/15/25 HM22425 98,736.5500 99.063% $97,811.39 Fixed Income HASBRO INC 3.550% 11/19/26 H133526 100,000.0000 92.694% $92,694.00 Fixed Income HILTON GRAND VACA TR 3.540% 2/25/32 HGV3532 192,106.5100 97.079% $186,495.08 Fixed Income HSBC HOLDINGS PLC 1.480% 3/10/26 HHP1426 200,000.0000 98.560% $197,120.00 Fixed Income LLOYDS BANKING F/R 2.907% 11/07/23 LBG2923 200,000.0000 99.767% $199,534.00 Fixed Income LOS ANGELES REV BDS 6.574% 7/01/45 LAR6545 100,000.0000 116.655% $116,655.00 Fixed Income MAGALLANES INC 5.141% 3/15/52 M155152 165,000.0000 72.682% $119,925.30 Fixed Income MINNESOTA MUT LIFE 8.250% 9/15/25 MML8225 100,000.0000 106.030% $106,030.00 Fixed Income MVW 2020-1 1.740% 10/20/37 M211737 118,087.9100 90.668% $107,067.95 Fixed Income 0KLAH0MA DEV FIN AUT4.135% 12/01/33 ODF4133 70,000.0000 96.454% $67,517.80 Fixed Income ONE GAS INC SR NIT 1.100% 3/11/24 OG11124 139,000.0000 95.731% $133,066.09 Fixed Income ONEBEACON U S HLDG 4.600% 11/09/22 OUS4622 120,000.0000 100.010% $120,012.00 Fixed Income PACIFIC GAS & ELEC 3.150% 1/01/26 PGE3126 125,000.0000 89.850% $112,312.50 Fixed Income PACIFIC LIFECORP SR 5.400% 9/15/52 PLS5452 130,000.0000 93.711% $121,824.30 Fixed Income P E N N MUTUAL LIFE INS 3.800% 4/29/61 PML3861 175,000.0000 64.474% $112,829.50 Fixed Income PHYSICIANS RLTY LP 3.950% 1/15/28 PRL3928 110,000.0000 90.231% $99,254.10 Fixed Income PRIMERICA INC SR NIT 2.800% 11/19/31 PIS2831 70,000.0000 78.520% $54,964.00 Fixed Income ROGERS COMMUNICATION 3.800% 3/15/32 RC33832 115,000.0000 86.485% $99,457.75 Fixed Income SANTANDER AUTO REC 0.890% 12/15/25 SAR0825 155,000.0000 98.690% $152,969.50 Fixed Income SANTANDER R E N G AT LN 2.800% 1/26/32 RA2832 230,000.0000 92.812% $213,467.60 Fixed Income SBA TOWER TRUST 1.631% 5/15/51 STT1651 140,000.0000 85.241% $119,337.40 Fixed Income SCHWAB CHARLES F/R 4.000% SCC0049 65,000.0000 82.021% $53,313.65 Fixed Income SOUTHERN CALIF EDISO 4.700% 6/01/27 SCE0027 115,000.0000 97.058% $111,616.70 Fixed Income SPRINT SPECTRUM CO 4.738% 9/20/29 SSC4729 125,000.0000 98.559% $123,198.75 Fixed Income STANDARD CHARTERED 2.02201% 3/30/26 SC22026 200,000.0000 99.002% $198,004.00 Fixed Income TAOT 2019-C A3 MTGE 1.910% 9/15/23 T2A1923 9,459.4000 99.930% $9,452.78 Fixed Income TIME WARNER CABLE NT7.300% 7/01/38 TWC7338 105,000.0000 95.098% $99,852.90 JHIGHMARK@ CAPITAL MANAGEMENT Holdings - Reporting as of Trade Date Account: 6746055900- PARS/CCCSD 115P - OPEB As of: 30-Sep-2022 Asset Type Asset Name Ticker Shares/Units Price Market Value Fixed Income TRI-STATE GENERATION 6.000% 6/15/40 TG66040 115,000.0000 88.769% $102,084.35 Fixed Income UNITEDAIRI4-2A 3.750% 9/03/26 UA13726 91,190.1800 90.673% $82,684.87 Fixed Income UNITED STATES TREAS 1.750% 8/15/41 UST1741 39,000.0000 68.371% $26,664.69 Fixed Income UNITED STATES TREAS 2.000% 8/15/51 UST2051 28,000.0000 68.305% $19,125.40 Fixed Income UNITED STATES TREAS 2.000% 11/15/41 UST0241 888,000.0000 71.570% $635,541.60 Fixed Income UNITED STATES TREAS 2.250% 5/15/41 UST2241 280,000.0000 75.598% $211,674.40 Fixed Income UNITED STATES TREAS 2.375% 2/15/42 UST2342 875,000.0000 76.625% $670,468.75 Fixed Income UNITED STATES TREAS 2.750% 8/15/32 UST2732 342,000.0000 91.438% $312,717.96 Fixed Income UNITED STATES TREAS 2.875% 5/15/32 UST2832 673,000.0000 92.453% $622,208.69 Fixed Income UNITED STATES TREAS 3.125% 8/31/27 UST3127 101,000.0000 95.922% $96,881.22 Fixed Income UNITED STATES TREAS 3.250% 5/15/42 UST3242 419,000.0000 88.750% $371,862.50 Fixed Income UNITED STATES TREAS 3.250% 6/30/29 UST3229 150,000.0000 95.582% $143,373.00 Fixed Income UNIV CALIF REGTS IVIED 4.132% 5/15/32 UCR4132 140,000.0000 91.210% $127,694.00 Fixed Income UNTD AIR 2013-1 4.300% 8/15/25 UA24325 150,776.8900 93.647% $141,198.03 Fixed Income VERIZON OWNERTR 1.940% 4/20/24 VOT0024 67,686.2900 99.771% $67,531.29 Fixed Income WELLS FARGO & CO SR 4.808% 7/25/28 WFC4828 90,000.0000 95.373% $85,835.70 Fixed Income WORLD OMNI AUTO RECV 0.870% 10/15/26 WOA0826 115,000.0000 93.291% $107,284.65 Fixed Income ANHEUSER-BUSCH INBEV WLDW IN BUD/42 125,000.0000 89.233% $111,541.25 Fixed Income BLOCK FIN LCORP BDS 5.250% 10/01/25 HRB/25 80,000.0000 98.509% $78,807.20 Fixed Income COMMONWEALTH EDISON 5.875% 2/01/33 EXC/33 115,000.0000 101.746% $117,007.90 Fixed Income HESS CORP HES/33 95,000.0000 104.558% $99,330.10 Fixed Income ASSOCIATED BANC-CORP 4.250% 1/15/25 ASB25 115,000.0000 97.237% $111,822.55 Fixed Income CONSOLIDATED EDISON 5.700% 12/01/36 ED36B 80,000.0000 96.023% $76,818.40 Fixed Income MOTOROLA SOLUTIONS 2.750% 5/24/31 MS131 150,000.0000 76.320% $114,480.00 Fixed Income PLAINS ALLAMERN PIP 6.700% 5/15/36 PAA36 140,000.0000 96.321% $134,849.40 Fixed Income VERIZON COMMUNICATIO 4.400% 11/01/34 VZ34B 145,000.0000 88.013% $127,618.85 Fixed Income BANK OF AMERICA CORP 4.375% 65,000.0000 80.250% $52,162.50 Fixed Income BANK OF NOVA SCOTIA 90,000.0000 89.272% $80,344.80 Fixed Income BANK OF NY MELLON 3.750% 135,000.0000 77.250% $104,287.50 Fixed Income BOARDWALK PIPELINES 4.800% 5/03/29 125,000.0000 91.831% $114,788.75 JHIGHMARK@ CAPITAL MANAGEMENT Holdings - Reporting as of Trade Date Account: 6746055900- PARS/CCCSD 115P - OPEB As of: 30-Sep-2022 Asset Type Asset Name Ticker Shares/Units Price Market Value Fixed Income BRITISH AIRWAYS PLC 3.300% 6/15/34 99,385.7000 84.750% $84,229.38 Fixed Income DELTA AIR LINES 2.500% 12/10/29 98,313.8800 83.833% $82,419.87 Fixed Income FEDERAL EX CORP 1.875% 8/20/35 129,492.9600 82.214% $106,461.34 Fixed Income JPMORGAN CHASE & CO 3.650% 65,000.0000 80.981% $52,637.65 Fixed Income PNC FINLSVCS GROUP 3.400% 135,000.0000 74.628% $100,747.80 Fixed Income SPIRITAIRLINES 2017-1 82,919.5600 82.466% $68,380.44 Fixed Income STORE CAP CORP 4.500% 3/15/28 115,000.0000 95.206% $109,486.90 Fixed Income TRUIST FINLCORP F/R 5.125% 115,000.0000 81.000% $93,150.00 Fixed Income UNITED STATES TREAS 1.875% 2/15/51 370,000.0000 66.203% $244,951.10 Fixed Income UNITED STATES TREAS 2.875% 5/15/52 697,000.0000 83.859% $584,497.23 Cash & Cash Equivalents CASH (45,757.6900) $1.0000 ($45,757.69) Cash & Cash Equivalents FIRSTAMERN GOVTOBLIG FD CLZ#3676 FGZXX 2,586,566.7300 $1.0000 $2,586,566.73 SUBTOTALS Cash & Cash Equivalents $2,540,809.04 Equities $32,624,184.89 Fixed Income $36,072,869.71 TOTALS $71, 237, 863.64 JHIGHMARK@ CAPITAL MANAGEMENT CCCSD — Pension Asset Allocation Total Assets: $39,925 Period Ending: 9-30-2022 3Q22 Return: -4.55% 1 Year Return:-15.13% Inception -to -Date Return: 1.89% Inception Date: 9-1-2017 Plan target rate of return: 5.14% Beginning Value 3,359,081.81 Contributions 7,245,356.09 Withdrawals -12,944,449.13 Gain (Loss) 1,446,055.12 Interest and Dividends 933,881.49 Net Accrued Income 62.86 Ending Market Value $41,922.13* Cash Equity $1,076 $10,696 1) cnrri 26 79o77- $28,154 70.52% * Ending Market Value differs from total market value on page 15 due to differences in reporting methodology. The above ending market value includes cruals. a HIGHMARK® CAPITAL MANAGEMENT Asset Allocation - Central Contra Costa Sanitary District Pension As of Third Quarter 2022 Equity 26.79% Range: 20%-40% 10,696 Large Cap Core 4.49% IVV iShares Core S&P 500 ETF 1,793 4.08% VGIAX Vanguard Growth & Income Adm 1,627 Large Cap Value 3.22% IVE iShares S&P 500 Value ETF 1,285 0.91 % DODFX Dodge & Cox International Stock 1 362 Large Cap Growth 2.75% IVW iShares S&P 500 Growth ETF 1,099 Mid Cap Core 2.49% IWR iShares Russell Mid -Cap ETF 994 Small Cap Value 2.25% UBVFX Undiscovered Managers Behavioral Val R6 898 Small Cap Growth 1.95% VBK Vanguard Small -Cap Growth ETF 781 International Core 1.27% VEA Vanguard FTSE Developed Markets ETF 509 International Growth 0.96% MGRDX MFS International Growth R6 384 Emerging Markets 1.21% HHHFX Hartford Schroders Emerging Mkts Eq F 482 Real Estate 1.20% VNQ Vanguard Real Estate ETF 481 Fixed Income 70.52% Range: 50%-80% 28,154 Short -Term 7.71% VFSUX Vanguard Short -Term Investment -Grade Adm 3,079 20.75% AGG iShares Core US Aggregate Bond ETF 8,285 Intermediate -Term 20.54% PTTRX PIMCO Total Return Instl 8,201 20.47% PTRQX PGIM Total Return Bond R6 8,172 High Yield 1.04% PHIYX PIMCO High Yield Instl 417 Cash 2.69% Range: 0%-20% 1,076 2.69% FGZXX First American Government Oblig Z 1,076 TOTAL 100.00% $39,925 JHIGHMARK@ CAPITAL MANAGEMENT Selected Period Performance PARS/CCCSD 115P - PENSION Account 6746055901 Period Ending: 9/30/2022 Year Inception to Date to Date 3 Months (9 Months) 1 Year 3 Years 5 Years 09/01/2017 Cash Equivalents .46 .61 .61 .46 1.00 1.00 Lipper Money Market Funds Index .4,9 .63 .47 .97 Total Fixed Income -4.34 -14.91 -15.00 -3.21 -.19 -.27 Bloomberg US Aggregate Bd Index -4.75 -14.61 -14.60 -3.26 -.27 -.36 Total Equities -5.49 -23.89 -18.45 4.07 5.32 5.66 Large Cap Funds -4.87 -23.57 -15.20 6.76 8.20 8.45 S&P 500 Composite Index -4.88 -23.87 -15.47 8.16 9.24 9.52 Mid Cap Funds -3.39 -24.02 -19.12 4.14 5.86 6.20 Russell Midcap Index -3.44 -24.27 -19.39 5.19 6.48 6.95 Small Cap Funds -3.41 -22.66 -19.96 3.53 4.23 5.05 Russell 2000 Index -2.19 -25.10 -23.50 4.29 3.55 4.74 International Equities -10.43 -26.13 -25.24 -1.06 -.68 -.35 MSCI EAFE Index -9.36 -27.09 -25.13 -1.83 -.84 -.34 MSCI EMFree Index -11.57 -27.16 -28.11 -2.07 -1.81 -1.85 RR: REITS -11.00 -29.56 -19.03 -2.50 2.70 2.53 Wilshire REIT Index -10.23 -29.66 -17.60 -2.17 2.88 2.82 Total Managed Portfolio -4.55 -17.05 -15.13 -.27 1.88 1.89 CCCSD Pension Benchmark -4.12 -15.64 -13.80 .18 2.11 2.19 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. JHIGHMARK@ CAPITAL MANAGEMENT Holdings - Reporting as of Trade Date Account: 6746055901- PARS/CCCSD 115P - PENSION As of: 30-Sep-2022 Asset Type Asset Name Ticker Shares/Units Price Market Value Cash & Cash Equivalents CASH (59.9200) $1.0000 ($59.92) Cash &Cash Equivalents FIRSTAMERN GOVTOBLIG FDCLZ#3676 FGZXX 1,135.6000 $1.0000 $1,135.60 Equities DODGE & COX INTLSTOCK FD(CLSD)#1048 DODFX 9.5330 $38.0000 $362.25 Equities HARTFORD SCHRODERS EMRG MKT FD#3150 HHHFX 35.8710 $13.4300 $481.75 Equities ISHARES RUSSELL MIDCAP ETF IWR 16.0000 $62.1500 $994.40 Equities ISHARES S&P 500 GROWTH ETF IVW 19.0000 $57.8500 $1,099.15 Equities ISHARES S&P 500 VALUE ETF IVE 10.0000 $128.5200 $1,285.20 Equities ISHARES TR CORE S&P500 ETF IVV 5.0000 $358.6500 $1,793.25 Equities MFS INTERNATIONAL GROWTH R6#4805 MGRDX 11.8360 $32.4700 $384.31 Equities UNDISCOVERED MGRS BEHAVL R6#3467 UBVFX 12.3740 $72.5600 $897.86 Equities VANGUARD FTSE DEVELOPED MARKETS ETF VEA 14.0000 $36.3600 $509.04 Equities VANGUARD GRO & INC ADMIRALSHRS #593 VGIAX 20.3390 $80.0100 $1,627.32 Equities VANGUARD REAL ESTATE ETF VNQ 6.0000 $80.1700 $481.02 Equities VANGUARD SMALL CAP GR VIPERS VBK 4.0000 $195.1300 $780.52 Fixed Income ISHARES CORE US AGGREGATE BD ETF AGG 86.0000 $96.3400 $8,285.24 Fixed Income PIMCO HIGH YIELD,INSTL #108 PHIYX 55.9110 $7.4500 $416.54 Fixed Income PIMCO TOTAL RETURN INSTIL #35 PTTRX 964.8590 $8.5000 $8,201.30 Fixed Income PRUDENTIAL TOTAL RTRN BID CLQ PTRQX 695.4800 $11.7500 $8,171.89 Fixed Income VNGRD STTERM INVMT GRADE ADM #539 VFSUX 312.8720 $9.8400 $3,078.66 SUBTOTALS Cash & Cash Equivalents $1,075.68 Equities $10,696.07 Fixed Income $28,153.63 TOTALS $39, 925.38 JHIGHMARK@ CAPITAL MANAGEMENT CENTRAL CONTRA COSTA SANITARY DISTRICT September 30, 2022 3-Month YTD 1-Year 3-Year 5-Year 10-Year Fund Name Inception Return Rank Return Rank Return Rank Return Rank Return Rank Return Rank iShares Core S&P 500 ETF (4/17) -4.89 46 -23.88 48 -15.50 41 8.13 22 9.20 20 11.66 14 iShares S&P 500 Value ETF (4/17) -5.86 54 -16.69 50 -9.80 54 4.93 57 6.00 47 9.45 35 Vanguard Growth & Income Adm (12/16) -4.48 27 -22.69 34 -13.85 28 8.64 14 9.26 18 11.80 8 iShares S&P 500 Growth ETF (4/17) -3.90 42 -30.49 41 -21.23 26 9.72 20 11.22 18 12.99 17 S&P 500 TR USD -4.88 -23.87 MID CAP EQUITY FUNDS -15.47 8.16 9.24 11.70 _AL iShares Russell Mid -Cap ETF (3/16) -3.47 45 -24.35 79 -19.51 82 5.03 59 6.33 35 10.13 22 Russell Mid Cap TR USD -3.44 -- -24.27 SMALL -- CAP EQUITY -19.39 -- 5.19 -- 6.48 10.30 -- Undiscovered Managers Behavioral Val R6 (9/16) -5.61 63 -13.07 9 -6.72 5 9.14 16 5.99 9 10.79 2 Russell 2000 Value TR USD -4.61 -21.12 -17.69 4.72 2.87 7.94 Vanguard Small -Cap Growth ETF (1/22) -0.79 40 -30.50 52 -30.09 58 2.82 76 5.65 59 9.15 62 Russell 2000 Growth TR USD 0.24 -29.28 - -29.27 2.94 3.60 8.81 INTERNATIONAL• Dodge & Cox International Stock 1 -10.69 45 -19.64 17 -17.71 19 0.25 16 -1.48 33 4.17 8 Vanguard FTSE Developed Markets ETF (9/18) -10.47 57 -27.72 53 -25.55 47 -1.25 35 -0.62 36 4.04 20 MFS International Growth R6 -7.73 11 -25.61 3 -21.94 2 0.99 18 3.04 10 5.56 21 MSCI EAFE NR USD -9.36 -27.09 - -25.13 - -1.83 -0.84 3.67 Hartford Schroders Emerging Mkts Eq F -12.16 77 -29.54 65 -31.60 70 -2.63 59 -1.70 43 1.53 34 IMSCI EM NR USD -11.57 -27.16 - -28.11 -2.07 -1.81 1.05 EQUITYREIT Vanguard Real Estate ETF (4/17) -10.98 60 -29.25 64 -18.71 69 -1.62 54 3.07 57 6.23 36 Wilshire REIT Index -10.23 -- -29.66 - -17.60 -- -2.17 -- 2.88 6.15 BOND FUNDS iShares Core US Aggregate Bond ETF (6/21) -4.73 -14.50 -14.58 -3.29 -0.31 0.85 PIMCO Total Return Instl -4.82 76 -15.59 61 -15.65 61 -3.14 61 -0.30 58 1.05 60 PGIM Total Return Bond R6 (5/16) -4.57 61 -16.77 88 -16.51 80 -3.72 84 -0.14 46 1.74 15 Vanguard Short -Term Investment -Grade Adm -1.87 76 -7.35 76 -7.98 77 -0.74 59 0.75 42 1.34 18 Bloomberg US Agg Bond TR USD -4.75 -- -14.61 - -14.60 -- -3.26 -- -0.27 0.89 -- PIMCO High Yield Instl (12/20) -0.50 36 -14.37 56 -13.79 52 -1.28 65 1.05 50 3.45 32 ICE BofA US HighYield str 11 Index -- -14.62 -- -14.06 -- -0.67 -- 1.41 3.90 -- 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