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HomeMy WebLinkAbout04.a. Highmark Other Post Employment Benefits (OPEB) and Pension Prefunding Sub-Trust Reports for the Second QuarterPage 1 of 31 Item 4.a. F__1_448�411C_S0 August 22, 2023 TO: FINANCE COMMITTEE FROM: KEVIN MIZUNO, FINANCE MANAGER REVIEWED BY: PHI LI P LEI BER, DEPUTY GENERAL MANAGER, ADMINISTRATION ROGER S. BAILEY, GENERAL MANAGER SUBJECT: RECEIVE HIGHMARK OTHER POST -EMPLOYMENT BENEFITS (OPEB) AND PENSION PREFUNDING SUB -TRUST REPORTS FOR THE SECOND QUARTER OF CALENDAR YEAR 2023 Attached is the Investment Outlook Overview for provided by Highmark (Attachment 1) providing a current and prospective outlook on the economy and the markets, as well as Highmark's OPEB and Pension Prefunding sub -trust investment reports for the quarter ending June 30, 2023 (Attachment 2). In summary, this quarter's report reflects a return of 2.77% and 1.68% for Central San's OPEB and Pension Pre -funding sub -trusts, respectively. For the full fiscal year, the returns for OPEB were 7.55% and for Pension Pre -funding trusts were 5.53%. For comparative purposes, the benchmarks were 7.49% and 5.26% 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 7.99% and 3.24% for the OPEB and Pension Pre -funding sub -trusts respectively. 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 $43,662 remained in the trust as of June 30, 2023. 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 24 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 Fiscal Year (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, Central San claimed a reimbursement of $80,641 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 last month's Finance Committee meeting. The $1.0 million in additional FY 2022-23 contributions was split August 22, 2023 Regular FINANCE Committee Meeting Agenda Packet - Page 114 of 151 Page 2 of 31 up and contributed monthly, utilizing a dollar cost averaging approach, with the last contribution being completed in June 2023. Strategic Plan Tie -In GOAL FOUR: Governance and Fiscal Responsibility Strategy 3 - Maintain financial stability and sustainability ATTACHMENTS: 1. Highmark Overview, Quarter ended 6/30/23 2. PARS Investment Report 2nd Quarter 2023 August 22, 2023 Regular FINANCE Committee Meeting Agenda Packet - Page 115 of 151 As of: June 30, 2023 Economic and Market Commentary Third Quarter 2023 The Economy HIGHMARK° CAPITAL MANAGEMENT Attachment 1 In the first quarter US Gross Domestic Product (GDP) grew at an annualized rate of The U.S. economy continued to expand in June, though unequally with strength in 2%, this marked a slowdown from the 3.2% and 2.9% growth in the third and fourth services offsetting manufacturing contraction. While the S&P Global US Composite quarters of 2022, but a sharp revision upwards from the previous estimate and market PMI remained expansionary at 53.0 the Manufacturing PMI Index fell to a six-month expectation or 1.3%. Globally, the World Bank's June forecast for global growth in low of 46.3 while services rose to 54.1. Consumer demand remains key for a 2023 was revised up to 2.1 %, from a 1.7% forecast issued in January, but well below continued expansion, and we are closely monitoring personal balance sheets. the 2022 growth rate of 3.1%. The labor market has cooled slightly during the quarter but remains resilient overall. Unemployment ticked up slightly over the quarter ending at 3.6%, up from 3.5% at the end of the first quarter, but still at historical lows. Total nonfarm employment increased by 732K in the second quarter, down from last quarter's 1.03M. Inflation has continued to cool in the second quarter with headline US Consumer Price Inflation falling to its lowest rate in more than two years at 4% year over year in May. Core price inflation (excluding volatile food and energy prices), rose 5.3%, moderating from the 5.6% pace at the end of the first quarter. Sticky shelter costs continue to lead prices higher, while falling gasoline and energy services have been deflationary. What We're Watching The second quarter saw rate hikes domestically and abroad, with the Federal Reserve ("Fed") raising rates 25 basis points (bps) in May and the European Central Bank (ECB) raising rates by 25 bps both in May and June. Despite the Fed's pause in June, messaging remains strong on the likelihood of additional future fed funds rate hikes this year. The Fed's latest projections suggest two additional rate hikes with the median expectation for the target rate to peak at 5.6% this year, significantly higher than the March projection of 5.1 %. In Europe, more hikes are also expected with ECB president Lagarde stating that the ECB has more ground to cover and will likely continue raising rates in July. Globally, purchasing manager surveys show slowing activity in the major economies during the second quarter, though only the Eurozone composite dipped into contractionary territory. The HCOB Eurozone Composite PMI saw a reading of 49.9 in June while the au Jibun Bank Japan Composite PMI fell to 52.1 and the Caixin China General Manufacturing PMI fell to 52.5. Manufacturing output continues to lead the slowdown across markets, with services businesses still modestly expanding. Domestic Equity The S&P 500 Index (S&P) posted a positive return of 8.74% for the second quarter of 2023. As of June 30, 2023, the trailing 1-year return for the index is 19.56%. Over the quarter, markets saw a continued rally in Mega -Cap stocks, where index returns were driven by a handful of stocks. At the end of the quarter, that narrow leadership started to broaden out, as Small -Cap and Mid -Cap stocks as represented by the S&P 600 (8.23%) and S&P 400 (9.16%) indices, outperformed Large -Cap stocks, represented by the S&P 500 Index (6.61 %) for the month of June. Small -caps, as represented by the Russell 2000 Index, returned 3.16% during the quarter, lagged mid- and large -caps. The Russell Midcap and Russell 1000 indices returned 4.76% and 8.58%, respectively. Within the S&P 500, two of the eleven GICS sectors ended with negative quarterly returns. Utilities (-2.53%), Energy (-0.89%), and Consumer Staples (0.45%) were the For institution Investor or Investment Professional Use Only I See Important Disclosures August 22, 2023 Regular FINANCE Committee Meeting Agenda Packet - Page 116 of 151 As of: June 30, 2023 worst performers. While the best performing sectors were: Information Technology (17.20%), Consumer Discretionary (14.58%), and Communication Services (13.07%). According to FactSet Earnings Insight (as of June 30, 2023), the expected earnings growth rate for S&P 500 for the quarter is -6.8%. If this is the actual decline for the quarter, it will be the largest earnings decline in a quarter since Q2 2020 (-31.6%). As of the end of the quarter, the S&P 500 P/E ratio was 21.82, slightly above its 5- year average of 21.59. By comparison, the S&P 600, which represents small cap stocks, had a P/E ratio of 15.26, which is below its 5-year average of 17.42. Non-U.S. Equity Markets outside of the United States, as measured by the MSCI ACWI ex-U.S. Index significantly underperformed their U.S. counterparts, returning 2.44% for the quarter. Seven of the 11 sectors posted strong positive returns for the quarter with Information Technology (6.13%), Industrials (5.44%), and Financials (4.85%) being the best performing sectors. The worst performing sectors were: Communication Services (- 4.57%), Materials (-2.73%), and Real Estate (-2.50%). Emerging Markets (EM), as represented by MSCI Emerging Market Index, underperformed Developed ex-U.S. Markets, represented by the MSCI EAFE Index, returning 0.90% versus 2.95% for the quarter. MSCI Japan (6.42%) outperformed the MSCI EAFE Index aided by positive investor sentiment around the country's growth and shift in corporate culture. Of the five largest -weighted major countries within the index, the United Kingdom (2.19%) was the worst performer due to stubbornly high inflation numbers. Within Emerging Markets, MSCI China (-9.71%) was the largest headwind as the highly anticipated economic recovery remains underwhelming. EM Latin America (14.04%) on the other hand was the top performing region during the quarter, JHIGHMARK@ CAPITAL MANAGEMENT benefitting from Brazil's receding inflation which raises the prospect of rate cuts in the second half of the year. Value stocks outperformed growth stocks across the International Equity Markets. MSCI AC World ex -USA Value returned 2.95% while MSCI AC World ex -USA Growth returned 1.94% for the quarter. Small caps, as represented by MSCI ACWI ex-U.S. Small Cap Index, slightly underperformed within the international equity markets, returning 2.05% for the quarter. Non -US equities remain undervalued relative to their long-term average across international equity markets. As of June 30th, 2023, MSCI EM's P/E stood at 12.80 versus a 5-year average of 13.05. Similarly, MSCI EAFE ended the quarter with a P/E ratio of 13.91 much lower than its 5-year average of 16.03. Fixed Income The U.S. bond market represented by the Bloomberg U.S. Aggregate (Aggregate) Index sold off during the quarter,-0.84%, as rates continued rising. The trailing one- year period has a loss of-0.94%. The Bloomberg US Treasury Index closed the quarter with a loss of-1.38%. During the period, the FOMC raised interest rates by a quarter point but paused at the June meeting. Despite the pause, hawkish rhetoric of more tightening to come kept interest rates across the curve rising off the low experienced after the banking issues of March. Across the curve rates rose with the 3-month bill reaching 5.30% while the 10- year treasury ended the quarter at 3.84%, continuing a deeper inversion. Corporate credit had better relative performance in comparison to treasuries. The investment grade Bloomberg U.S. Corporate (IG Corp) Index returned -0.29% while high yield bonds, represented by the Bloomberg U.S. Corporate High Yield Index, posted a solid gain of 1.75%. High Yield was again led by lowest quality Caa/CCC- rated as spreads tightened. For institution Investor or Investment Professional Use Only I See Important Disclosures August 22, 2023 Regular FINANCE Committee Meeting Agenda Packet - Page 117 of 151 As of: June 30, 2023 The fixed-rate mortgage market, as measured by the Bloomberg U.S. Mortgage - Backed Securities (MBS) Index, lost-0.64%. Emerging market USD sovereign bonds, as represented by the JP Morgan EMBI Global Diversified index, gained 2.19% in the quarter. By region, the Africa sub -index led returns with a 4.3% return while the Middle East group lagged at 0.5%. Alternatives REITs, as measured by the FTSE NAREIT Equity REITs Index, gained 2.62% in the second quarter of 2023, compared to a 2.68% increase in the prior quarter. Sector performance was mixed during the second quarter. The best performers were the Data Centers and Apartments sectors, which posted returns of 11.61 % and 8.59%, respectively. The worst performers during the quarter were the Diversified and Self - Storage sectors, which posted returns of -10.01 % and -3.51 %, respectively. The Office sector, which has been plagued by concerns surrounding the future of in - person work, fell only 0.38% during quarter; however, the sector has returned - 27.93% over the twelve-month period ending June 2023. Commodity futures, represented by the Bloomberg Commodity Total Return Index, fell 2.56% in the second quarter of 2023. The U.S. Dollar Index (DXY) gained 0.40% during the same period. The price of gold fell 2.54% in Q2, following strong gains in the two previous quarters. The precious metal finished the quarter at $1,919.35 per ounce, down from $1,969.28 at the end of the previous quarter. The West Texas Intermediate (WTI) Crude Oil spot price fell 6.65% from $75.67 to $70.64 per barrel as macroeconomic headwinds outweighed tailwinds from potential supply shortages. JHIGHMARK@ CAPITAL MANAGEMENT Hedge fund returns were relatively flat quarter -to -date through May 2023 with the HFRI Fund Weighted Composite Index returning 0.04%. During the same period, the HFRI Macro (Total) Index returned 0.55%. The HFRI Equity Hedge (Total) Index and the HFRI Fund of Funds Index returned 0.03% and 0.29%, respectively. Our Outlook & Positioning Fixed Income We expect the Fed's rate hike campaign to end in the coming months as inflation continues to decelerate and the Fed steps back to let its already contractionary policy work through the economy. Given the long and variable lags of monetary policy, combined with the effects of higher interest rates over the past twelve months and tighter lending standards, we also expect economic growth to slow and unemployment to modestly increase as the year progresses, and into 2024. As such, we believe a mild recession is likely to occur late in 2023 or sometime during 2024. As the effects of slowing economic growth and decelerating yet still elevated inflation become apparent, we believe interest rate pressure should abate resulting in modestly lower interest rates in the latter part of 2023. Slowing economic growth, decelerating revenue and EBITDA growth, higher corporate borrowing costs, and margin pressure should weigh on credit fundamentals going forward, despite generally healthy corporate credit fundamentals. As a result, we expect corporate credit spreads to modestly widen as current valuations do not reflect our forward outlook. Our outlook for agency mortgage -backed securities is favorable as valuations remain Private real estate, as measured by the NCREIF Property Index, fell -1.81 % in the compelling, new issue supply remains minimal, and fundamentals are strong due to a first quarter of 2023, resulting in a -1.60% return over the twelve-month period ended lack of credit risk and because much of the mortgage universe is not economically re - March 2023. This was the second consecutive quarter of negative returns for the financeable. As interest rate volatility declines, and market concerns shift from index. Hotel properties were again the top performers, with a total return of 2.30% in interest rate risk to credit risk, agency mortgages should perform well. the first quarter, comprised of 0.82% in income return and 1.47% in appreciation return. Office properties were again the worst performers with total return of-4.06%, Despite an anticipated softening in credit spreads, investment grade fixed income has comprised of 1.14% in income return and -5.20% in appreciation return. become a much more attractive asset class as yields for most investment grade fixed For institution Investor or Investment Professional Use Only I See Important Disclosures August 22, 2023 Regular FINANCE Committee Meeting Agenda Packet - Page 118 of 151 As of: June 30, 2023 income assets remain near their highest level since the Great Financial Crisis. As a result, we maintain a favorable view on high credit quality fixed income assets in a balanced portfolio, with a bias toward higher credit quality sectors, industries, and issuers, and are more comfortable with a modestly longer duration (more interest rate sensitivity) given our favorable interest rate view. To conclude, after almost a decade of less favorable yields within fixed income, the income has finally returned to fixed income. Further, we believe within fixed income the baton will pass from interest rate risk to credit risk due to the anticipated end to the Fed's tightening cycle, decelerating economic growth, and inflation declining from multi -decade highs. Equity Recently, the path of least resistance has been higher for risk assets, on the backs of disinflation traction and the continued pickup in soft -landing expectations. Equities appear priced for perfection, based on the premise of the Fed engineering a soft - landing. And the economy avoiding a recession this cycle. We believe risk assets provide little margin of safety at these current high valuation levels. Consequently, the risk/reward calculation currently skews negative. There has been a notable deceleration in economic activity. A variety of leading indicators and a broad -based tightening of financial conditions suggest that the business cycle is resetting itself following massive amounts of fiscal and monetary stimulus. In the event the economy tips into recession we expect a mild downturn in equity markets and a continuation of the rolling sector and industry slowdowns that we have seen. Regarding global equities, we remain cautious and defensively positioned given economic cycle challenges, tightening financial conditions, high valuations, and optimistic corporate earnings expectations. We believe that the current risk/reward profile warrants caution and thus we remain underweight in global equities. We favor international EAFE and Emerging Markets relative to the U.S. Within domestic large cap equities, we favor large cap value over growth, because of extremely wide JHIGHMARK@ CAPITAL MANAGEMENT valuation discounts on a relative basis. Additionally, we prefer international EAFE and Emerging Markets compared to the U.S. and value relative to growth. These valuation spreads are extremely wide today and we expect the valuation gap to narrow over time back to historical levels. For institution Investor or Investment Professional Use Only I See Important Disclosures August 22, 2023 Regular FINANCE Committee Meeting Agenda Packet - Page 119 of 151 As of: June 30, 2023 Important Disclosures The views expressed constitute the perspective of HighMark Capital Management, Inc. (HighMark) at the time of distribution and are subject to change. The content is based on sources generally believed to be reliable and available to the public; however, HighMark cannot guarantee its accuracy, completeness or suitability. This material is for general information purposes only and is not intended to provide specific advice or a specific recommendation. HighMark Capital Management, Inc. (HighMark) is an investment adviser registered with the U.S. Securities and Exchange Commission and a subsidiary of U.S. Bank National Association ("U.S. Bank"). U.S. Bank is a separate entity and subsidiary of U.S. Bancorp. U.S. Bank is not responsible for and does not guarantee the products, services or performance of HighMark. HighMark manages institutional separate account portfolios for a wide variety of for -profit and nonprofit organizations, public agencies, and public and private retirement plans. Individual account management and construction will vary depending on each client's investment needs and objectives. U.S. Bank provides certain services to HighMark and is compensated for these services. NOT FDIC: INSURED NO BANK GUARANTEE: MAY LOSE VALUE For institution Investor or Investment Professional Use Only I See Important Disclosures JHIGHMARK@ CAPITAL MANAGEMENT August 22, 2023 Regular FINANCE Committee Meeting Agenda Packet - Page 120 of 151 PARS: Central Contra Costa Sanitary District OPEB and Pension Plan Second Quarter 2023 Presented by Andrew Brown, CFA JHIGHMARKO CAPITAL MANAGEMENT Attachment 2 CCCSD — OPEB Asset Allocation Total Assets: $81,122,038 Period Ending: 6-30-2023 2Q23 Return: 2.77% 1 Year Return: 7.55% Inception -to -Date Return: 7.99% Inception Date: 4-1-2009 Plan target rate of return: 5.75% Fixed Income $39,014,801 48.090/, Cash $2, 769,081 3.410/, Beginning Value 566,683.26 Contributions 109,122,774.14 Withdrawals -65,918,125.64 Gain (Loss) 14,117,905.44 Interest and Dividends 23,232,674.09 Net Accrued Income 215,396.92 Ending Market Value $81,337,308.21* Equity $39,338,156 48.49aJo * 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 PARS: Central Contra Costa Sanitary District 2 Asset Allocation — Central Contra Costa Sanitary District OPEB As of Second Quarter 2023 Equity 48.49% Range: 40%-60 % 39, 338,156 Large Cap Core 8.89% IVV iShares Core S&P 500 ETF 7,212,925 7.12% VGIAX Vanguard Growth & Income Adm 5,775,480 Large Cap Value 5.60% IVE iShares S&P 500 Value ETF 4,543,785 Large Cap Growth 4.60% IVW iShares S&P 500 Growth ETF 3,733,467 Mid Cap Core 4.11% IWR iShares Russell Mid -Cap ETF 3,333,162 Small Cap Value 3.38% UBVFX Undiscovered Managers Behavioral Val R6 2,741,735 Small Cap Growth 3.39% FGROX Emerald Growth Institutional 2,749,382 International Core 4.56% VEA Vanguard FTSE Developed Markets ETF 3,695,508 International Value 1.01% DODFX Dodge & Cox International Stock 821,915 International Growth 1.07% MGRDX MFS International Growth R6 869,370 Emerging Markets 3.50% HHHFX Hartford Schroders Emerging Mkts Eq F 2,837,065 Real Estate 1.26% VNQ Vanguard Real Estate ETF 1,024,362 Fixed Income 48.09% Range: 40%-60% 39,014,801 29.32% Core Fixed Income Portfolio 23,786,069 Short -Term 2.91% VFSUX Vanguard Short -Term Investment -Grade Adm 2,361,998 Intermediate -Term 7.94% DODIX Dodge & Cox Income 6,438,776 7.92% PTRQX PGIM Total Return Bond R6 6,427,958 Cash 3.41 % Range: 0%-20% 2,769,081 3.41% FG)= First Am Govt Ob I'd Cl X 2,769,081 TOTAL 100.00% $81,122, 038 JHIGHMARKO CAPITAL MANAGEMENT PARS: Central Contra Costa Sanitary District Selected Period Performance CCCSD -OPEB Period Ending: 6/30/2023 Year Inception to Date to Date 3 Months (6 Months) 1 Year 3 Years 5 Years 10 Years 04/01/2009 Cash Equivalents 1.21 2.28 3.64 1.26 1.44 .90 .67 Lipper Money Market Funds Index 2.30 3.70 1.27 1.43 .86 .61 Fixed Income ex Funds -.75 2.71 -.17 -3.21 1.27 Total Fixed Income -.44 2.77 .32 -3.00 1.27 1.75 3.20 Bloomberg US Aggregate Bd Index -.C,If 2.09 -.94 -3.96 .77 1.52 2.58 Total Equities 6.39 12.73 16.25 12.47 9.06 10.08 12.71 Large Cap Funds 8.59 16.23 19.16 14.66 12.01 12.44 14.24 S&P 500 Composite Index 8.74 16.89 19.59 14.60 12.31 12.86 15.07 Mid Cap Funds 4.72 8.83 14.71 12.30 8.32 9.21 Russell Midcap Index 4.76 9.01 14.92 12.50 8.46 10.32 14.51 Small Cap Funds 4.24 6.75 11.74 11.66 5.60 9.83 14.35 Russell 2000 Index 5.21 8.09 12.31 10.82 4.21 8.26 12.59 International Equities 2.88 10.12 12.18 7.16 3.98 5.02 7.62 MSCI EAFE Index 2.95 11.67 18.77 8.93 4.39 5.41 8.01 MSCI EMFree Index .90 4.89 1.75 2.32 .93 2.95 6.50 RR: REITS 1.74 3.44 -3.75 5.94 4.00 Wilshire REIT Index 3.31 6.73 -.31 8.55 4.40 6.39 13.82 Total Managed Portfolio 2.77 7.30 7.55 4.71 5.34 5.94 7.99 CCCSD OPEB Benchmark 2.98 7.49 8.23 4.90 5.28 6.06 8.01 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 HIGHIIIIARK® PARS: Central Contra Costa Sanitary District CAPITAL MANAGEMENT 4 Fixed Income Portfolio: Statistics As of Second Quarter 2023 Weighted Average Maturity Effective Duration Average Coupon Yield to Maturity Average Quality HIGHMARK® CAPITAL MANAGEMENT CCCSD BC Aggregate Bond OPEB Index 9.74 years 8.62 years 6.43 years 6.16 years 3.990//0 3.21 % 5.10% 44.81 % Aa2 Aa2 PARS: Central Contra Costa Sanitary District Source: BondEdge 5 Fixed Income Portfolio: Sectors As of Second Quarter 2023 45.0% 40.0% 35.0% 30.0% 25.0% 20.0% 15.0% 10.0% 5.0% 0.0% ■ CCCS❑ OPEB ■ Barclays U.S. Aggregate Bond Index JHIGHMARKO CAPITAL MANAGEMENT Cash Treasury Agency Corp Non -Corp MBS CM❑ ABS CMBS 1.9% 25.0% 0.0% 25.2% 1.9% 35.9% 0.0% 10.2% 0.0% 0.0% 40.9% 1.1 % 23.8% 3.9% 28.2% 0.0% 0.4% 1.8% PARS: Central Contra Costa Sanitary District Source: BondEdge Fixed Income Portfolio: Effective Duration and Effective Maturity As of Second Quarter 2023 Effective Duration 35% 30% 25% 20% 15% 10% 5% n01- 0-1 Yrs. 1-3 Yrs. 3-5 Yrs. 5-7 Yrs. 7-10 10+ Yrs. Yrs. ■CCCSD DPEB 7.90% 11.89% 22.01% 22.20% 20.56% 15.44% BC Aggregate Bond Index 0.23% 23.95% 23.73% 28 61% 7 58% 15 90% JHIGHMARKO CAPITAL MANAGEMENT Effective Maturity 60% 50% 40% 30% 20% 10% no/- 0-1 Yr. 1-3 Yrs. 3-5 Yrs. 5-7 Yrs. 7-10 Yrs. 10+ Yrs. ■ CCCSD OPEB 6.94% 10.26% 8.98% 5.42% 49.10% 19.32% BC Aggregate Bond Index 0.00% 21.40% 16.34% 14.30% 30.32% 17.64% PARS: Central Contra Costa Sanitary District Source: BondEdge U.S. Bank Pivot Holdings Report - Detail, With Totals By Account, Asset Class, Ticker Symbol Account # CUSIP # and Name Ticker Asset Description and SEDOL 6746055900 : PARS/CCCSD 115P - OPEB CASH EQUIVALENTS SHORT TERM FDS-TAXABLE (ACM) 31846V336 FIRST AM GOVT OB FD CL X FGXXX CORPORATE OBLIGATIONS CORPORATE BONDS AND NOTES 00206RMT6 AT T INC 5.400% 2/15/34 031162DT4 AMGEN INC 5.650% 3/02/53 045487ABI ASSOC BANC CORP 4.250% 1/15/25 060505GB4 BANK OF AMERICA CORP 4.375% 12/01/99 11135EAA2 BROADSTONE NET 2.600% 9/15/31 126650CZ1 CVS HEALTH CORP 5.050% 3/25/48 14040HCY9 CAPITAL ONE FINL 5.817% 2/01/34 17327CAR4 CITIGROUP INC SUB 6.174% 5/25/34 202795HG8 COMMONWEALTH EDISON 5.875% 2/01/33 209111EQ2 CONSOLIDATED EDISON 5.700% 12/01/36 24703DBJ9 DELL INTL LLC EMC 5.250% 2/01/28 29278NAD5 ENERGY TRANSFER 5.800% 6/15/38 29366WAD8 ENTERGY LLC 5.000% 9/01/33 29670GAE2 ESSENTIAL UTILS INC 3.351% 4115150 30225VAJ6 EXTRA SPACE STORAGE 5.700% 4/01/28 303211,2C5 F G GLOBAL MTN 2.000% 9/20/28 Issue Date Moody Annual Maturity Date S&P Inc/Unit Page: 1 of 10 Print Date: 08/03/2023 at 12:24:17 pm Trade Dated As O£ 06/30/2023 % Total Unrealized Price Units Fed Cost Market Value Market Gain / Loss 0.052252 100.00 2,769,080.5100 2,769,080.51 2,769,080.51 .00 Total For Asset Type: SHORT TERM FDS-TAXABLE (ACM) $2,769,080.51 $2,769,080.51 3.41 % $0.00 06/02/2023 BAA2 0.054 100.172 165,000.0000 .00 165,283.80 165,283.80 02/15/2034 BBB 03/02/2023 BAAI 0.0565 101.271 65,000.0000 .00 65,826.15 65,826.15 03/02/2053 BBB+ 11/13/2014 BAA2 0.0425 93.428 60,000.0000 .00 56,056.80 56,056.80 01/15/2025 BBB- 01/20/2022 BAA2 0.04375 85.275 65,000.0000 .00 55,428.75 55,428.75 12/01/2099 BBB- 09/15/2021 BAA2 0.026 71.653 130,000.0000 .00 93,148.90 93,148.90 09/15/2031 BBB 03/09/2018 BAA2 0.0505 92.174 57,000.0000 .00 52,539.18 52,539.18 03/25/2048 BBB 02/01/2023 BAAI 0.05817 95.408 90,000.0000 .00 85,867.20 85,867.20 02/01/2034 BBB 05/25/2023 BAA2 0.06174 100.871 70,000.0000 .00 70,609.70 70,609.70 05/25/2034 BBB 01/22/2003 Al 0.05875 103.054 115,000.0000 .00 118,512.10 118,512.10 02/01/2033 A 12/01/2006 BAAI 0.057 99.752 80,000.0000 .00 79,801.60 79,801.60 12/01/2036 A- 01/24/2023 BAA2 0.0525 99.793 80,000.0000 .00 79,834.40 79,834.40 02/01/2028 BBB 06/08/2018 BAA3 0.058 95.81 125,000.0000 .00 119,762.50 119,762.50 06/15/2038 BBB- 05/12/2023 A2 0.05 98.07 105,000.0000 .00 102,973.50 102,973.50 09/01/2033 A 04/15/2020 BAA2 0.03351 69.501 85,000.0000 .00 59,075.85 59,075.85 04/15/2050 A- 03/28/2023 BAA2 0.057 99.902 100,000.0000 .00 99,902.00 99,902.00 04/01/2028 BBB+ 09/22/2021 N/A 0.02 82.478 130,000.0000 .00 107,221.40 107,221.40 09/20/2028 A - August 22, 2023 Regular FINANCE Committee Meeting Agenda Packet - Page 128 of 151 8 U.S. Bank Pivot Holdings Report - Detail, With Totals By Account, Asset Class, Ticker Symbol Page: 2 of 10 Print Date: 08/03/2023 at 12:24:17 pm Trade Dated As O£ 06/30/2023 Account # CUSIP # Issue Date Moody Annual % Total Unrealized and Name Ticker Asset Description and SEDOL Maturity Date S&P Inc/Unit Price Units Fed Cost Market Value Market Gain / Loss 304071AAI FAIRFAXUSINC 4.875% 8/13/24 08/13/2014 BAA3 0.04875 98.032 115,000.0000 .00 112,736.80 112,736.80 08/13/2024 BBB 320517AD7 FIRST HORIZON NATL 4.000% 5/26/25 05/26/2020 BAA3 0.04 93.402 145,000.0000 .00 135,432.90 135,432.90 05/26/2025 N/A 37045XDP8 GENERAL MOTORS FINL 2.400% 10/15/28 10/15/2021 BAA2 0.024 84.67 140,000.0000 .00 118,538.00 118,538.00 10/15/2028 BBB 38141GYMO GOLDMAN SACHS 1.948% 10/21/27 10/21/2021 A2 0.01948 88.953 95,000.0000 .00 84,505.35 84,505.35 10/21/2027 BBB+ 40139LBE2 GUARDIAN LIFE MTN 1.625% 9/16/28 09/16/2021 AAl 0.01625 83.866 110,000.0000 .00 92,252.60 92,252.60 09/16/2028 AA+ 41284VAC6 HARLEY DAVIDSON FINL 6.500% 3/10/28 03/10/2023 BAA3 0.065 100.031 120,000.0000 .00 120,037.20 120,037.20 03/10/2028 131313- 458140CH1 INTEL CORP 5.625% 2/10/43 02/10/2023 A2 0.05625 101.55 60,000.0000 .00 60,930.00 60,930.00 02/10/2043 A 48128BANI JPMORGAN CHASE CO 3.650% 9/01/69 05/12/2021 BAA2 0.0365 88.015 65,000.0000 .00 57,209.75 57,209.75 09/01/2069 131313- 55903VBE2 WARNERMEDIAHLDGS 5.141% 3/15/52 03/15/2023 BAA3 0.05141 81.425 165,000.0000 .00 134,351.25 134,351.25 03/15/2052 131313- 604074AA2 MINNESOTA LIFE INS 8.250% 9/15/25 09/15/1995 A2 0.0825 102.598 100,000.0000 .00 102,598.00 102,598.00 09/15/2025 A 620076BU2 MOTOROLA SOLUTIONS 2.750% 5/24/31 05/24/2021 BAA2 0.0275 81.926 150,000.0000 .00 122,889.00 122,889.00 05/24/2031 131313- 64952WEZ2 NEW YORK LIFE MTN 4.550% 1/28/33 01/31/2023 AAA 0.0455 96.327 110,000.0000 .00 105,959.70 105,959.70 01/28/2033 AA+ 665859AX2 NORTHERN TR CORP 6.125% 11/02/32 11/02/2022 A2 0.06125 103.674 100,000.0000 .00 103,674.00 103,674.00 11/02/2032 A 68235PAL2 ONE GAS INC 1.100% 3/11/24 03/11/2021 A3 0.011 96.747 121,000.0000 .00 117,063.87 117,063.87 03/11/2024 A- 69047QAC6 OVINTIV INC 6.250% 7/15/33 05/31/2023 BAA3 0.0625 98.633 40,000.0000 .00 39,453.20 39,453.20 07/15/2033 131313- 693475BC8 PNC FINL SVCS GROUP 3.400% 12/15/69 09/13/2021 BAA2 0.034 73.75 110,000.0000 .00 81,125.00 81,125.00 12/15/2069 131313- 694476AF9 PACIFIC LIFECORP 5.400% 9/15/52 09/15/2022 A3 0.054 96.611 65,000.0000 .00 62,797.15 62,797.15 09/15/2052 A- 718172DB2 PHILIP MORRIS INTL 5.375% 2/15/33 02/15/2023 A2 0.05375 99.78 100,000.0000 .00 99,780.00 99,780.00 02/15/2033 A- 71951QAB8 PHYSICIANS REALTY LP 3.950% 1/15/28 12/01/2017 BAA2 0.0395 91.257 55,000.0000 .00 50,191.35 50,191.35 01/15/2028 BBB 72650RBC5 PLAINS ALL AMER PIPE 4.300% 1/31/43 12/10/2012 BAA3 0.043 74.726 155,000.0000 .00 115,825.30 115,825.30 01/31/2043 BBB - August 22, 2023 Regular FINANCE Committee Meeting Agenda Packet - Page 129 of 151 9 U.S. Bank Pivot Holdings Report - Detail, With Totals By Account, Asset Class, Ticker Symbol Page: 3 of 10 Print Date: 08/03/2023 at 12:24:17 pm Trade Dated As O£ 06/30/2023 Account # CUSIP # Issue Date Moody Annual % Total Unrealized and Name Ticker Asset Description and SEDOL Maturity Date S&P Inc/Unit Price Units Fed Cost Market Value Market Gain / Loss 744448CY5 PUBLIC SERVICE CO 5.250% 4/01/53 04/03/2023 Al 0.0525 96.039 70,000.0000 .00 67,227.30 67,227.30 04/01/2053 A 756109BR4 REALTY INCOME CORP 4.850% 3/15/30 01/13/2023 A3 0.0485 96.67 55,000.0000 .00 53,168.50 53,168.50 03/15/2030 A- 784710AC9 SSM HEALTH CARE CORP 4.894% 6/01/28 04/26/2023 N/A 0.04894 98.115 245,000.0000 .00 240,381.75 240,381.75 06/01/2028 A+ 842400HX4 SOUTHERN CALIF 5.875% 12/01/53 05/22/2023 A2 0.05875 101.987 70,000.0000 .00 71,390.90 71,390.90 12/01/2053 A- 842434CX8 SOUTHERN CAGAS CO 6.350% 11/15/52 11/14/2022 AA3 0.0635 110.767 100,000.0000 .00 110,767.00 110,767.00 11/15/2052 A+ 852060AT9 SPRINT CAPITAL CORP 8.750% 3/15/32 03/14/2002 BAA2 0.0875 120.861 50,000.0000 .00 60,430.50 60,430.50 03/15/2032 BBB- 860630AD4 STIFEL FINANCIAL 4.250% 7/18/24 07/18/2014 N/A 0.0425 97.889 85,000.0000 .00 83,205.65 83,205.65 07/18/2024 BBB- 862121AA8 STORE CAPITAL CORP 4.500% 3/15/28 03/15/2018 BAA3 0.045 87.331 115,000.0000 .00 100,430.65 100,430.65 03/15/2028 BBB- 88732JAN8 TIMEWARNER CABL 7.300% 7/01/38 06/19/2008 BAl 0.073 101.907 105,000.0000 .00 107,002.35 107,002.35 07/01/2038 BBB- 89566EAD0 TRISTATE GENERAT 6.000% 6/15/40 06/08/2010 A3 0.06 94.66 115,000.0000 .00 108,859.00 108,859.00 06/15/2040 BBB 89832QAC3 TRUIST FINL CORP 5.125% 12/31/99 12/16/2019 BAA2 0.05125 76.525 64,000.0000 .00 48,976.00 48,976.00 12/31/2099 BBB- 92343VCQ5 VERIZON COMM INC 4.400% 11/01/34 10/29/2014 BAAI 0.044 92.297 145,000.0000 .00 133,830.65 133,830.65 11/01/2034 BBB+ 95000U2S1 WELLS FARGO CO MTN 2.393% 6/02/28 06/02/2020 Al 0.02393 89.113 110,000.0000 .00 98,024.30 98,024.30 06/02/2028 BBB+ 962166BR4 WEYERHAEUSERCO 7.375% 3/15/32 09/15/2002 BAA2 0.07375 111.593 105,000.0000 .00 117,172.65 117,172.65 03/15/2032 BBB 976826BR7 WISCONSIN PAIR LT CO 4.950% 4/01/33 03/30/2023 A3 0.0495 98.902 90,000.0000 .00 89,011.80 89,011.80 04/01/2033 A 023551AM6 AMERADA HESS CORP 7.125% 3/15/33 03/05/2002 BAA3 0.07125 109.08 95,000.0000 .00 103,626.00 103,626.00 AHC7133 03/15/2033 BBB- 064058AL4 BANK OF NY CORP 3.750% 3/20/70 11/18/2021 BAAI 0.0375 82.125 105,000.0000 .00 86,231.25 86,231.25 BON5070 03/20/2070 BBB Total For Asset Type: CORPORATE BONDS AND NOTES $0.00 $5,008,930.50 6.17% $5,008,930.50 CORPORATE PAYDOWN SECURITIES 009090AA9 AIR CANADA 2015 IA 3.600% 3/15/27 03/25/2015 N/A 0.036 92.805 116,392.4700 .00 108,018.03 108,018.03 03/15/2027 A 01166VAA7 ALASKAAIRLINES 4.800% 2/15/29 07/02/2020 N/A 0.048 96.035 104,523.8000 .00 100,379.43 100,379.43 02/15/2029 A+ August 22, 2023 Regular FINANCE Committee Meeting Agenda Packet - Page 130 of 151 10 U.S. Bank Pivot Holdings Report - Detail, With Totals By Account, Asset Class, Ticker Symbol Page: 4 of 10 Print Date: 08/03/2023 at 12:24:17 pm Trade Dated As O£ 06/30/2023 Account # CUSIP # Issue Date Moody Annual % Total Unrealized and Name Ticker Asset Description and SEDOL Maturity Date S&P Inc/Unit Price Units Fed Cost Market Value Market Gain / Loss 11043XAAI BRITISH AIR 19 1 AA 3.300% 6/15/34 07/25/2019 A2 0.033 86.697 95,045.9500 .00 82,401.99 82,401.99 06/15/2034 A+ 14687GAC9 CARVANAAUTO RECS TR 0.660% 6/12/28 09/09/2021 N/A 0.0066 91.259 49,666.6400 .00 45,325.28 45,325.28 06/12/2028 AA+ 17331KAB5 CTZNS AUTO RECV TR 6.130% 7/15/26 06/29/2023 AAA 0.0613 99.8925 150,000.0000 .00 149,838.75 149,838.75 07/15/2026 AAA 22822RBDI CROWN CASTLE TOWERS 3.663% 5115145 05/15/2015 A2 0.03663 95.261 175,000.0000 .00 166,706.75 166,706.75 05/15/2045 N/A 233046AF8 DB MASTER 4.030% 11/20/47 10/23/2017 N/A 0.0403 91.391 175,287.5000 .00 160,197.00 160,197.00 11/20/2047 BBB 247361ZWI DELTA AIR LINES 5.000%12/10/29 03/12/2020 A3 0.05 86.192 87,470.8200 .00 75,392.85 75,392.85 12/10/2029 BBB 26208QAG2 DRIVE AUTO 2.700% 5/17/27 01/22/2020 AAA 0.027 98.357 156,659.0200 .00 154,085.11 154,085.11 05/17/2027 AAA 30167LAG4 EXETER AUTOMOBILE 3.710% 3/17/25 04/24/2019 AAA 0.0371 99.407 47,677.9700 .00 47,395.24 47,395.24 03/17/2025 AAA 314353AAl FEDEX 2020 1 CLASS 1.875% 2/20/34 08/13/2020 AA3 0.01875 81.576 125,616.2000 .00 102,472.67 102,472.67 02/20/2034 AA- 43284BAA0 HILTON GRAND 3.540% 2/25/32 09/19/2018 N/A 0.0354 96.242 143,589.7200 .00 138,193.62 138,193.62 02/25/2032 AAA 55400EAA7 MVW 2020 1 LLC 1.740% 10/20/37 07/22/2020 N/A 0.0174 91.213 90,041.1200 .00 82,129.21 82,129.21 10/20/2037 AAA 78403DAT7 SBA TOWER TRUST 1.631% 5115151 05/14/2021 A2 0.01631 86.255 140,000.0000 .00 120,757.00 120,757.00 05/15/2051 N/A 84858XAA2 SPIRITAIR20171 3.650% 8/15/31 11/13/2017 N/A 0.0365 82.662 79,793.0200 .00 65,958.51 65,958.51 08/15/2031 BBB 909319AA3 UNITED AIR 2013 1 A 4.300% 2/15/27 08/15/2013 N/A 0.043 96.178 72,272.5300 .00 69,510.27 69,510.27 02/15/2027 A- 90932QAA4 UNITED AIR 2014 2 3.750% 3/03/28 08/11/2014 N/A 0.0375 93.876 87,088.5500 .00 81,755.25 81,755.25 03/03/2028 A 11042AAA2 BRITISH AIRWAYS PL3.95694% 6/20/24 07/03/2013 A3 0.039569 98.737 58,939.2500 .00 58,194.85 58,194.85 BAP3924 06/20/2024 A+ 22534GAC7 CREDIT ACCEPTANCE 2.390% 4/16/29 02/20/2020 AAA 0.0239 0.00 .0100 .00 .00 .00 CA22329 04/16/2029 N/R 14043QAB8 CAPITALONEPRIME 2.710% 6/16/25 05/04/2022 N/A 0.0271 98.983 59,713.9700 .00 59,106.68 59,106.68 COP2725 06/16/2025 AAA 262104AD4 DRIVE AUTO REC TR 0.580% 12/15/25 08/25/2021 AAA 0.0058 99.796 14,999.4500 .00 14,968.85 14,968.85 DAR0325 12/15/2025 AAA 30165JAD8 EXETER AUTOMOBILE 1.050% 5/15/26 11/17/2021 AAA 0.0105 98.812 50,200.0600 .00 49,603.68 49,603.68 EA00926 05/15/2026 AAA August 22, 2023 Regular FINANCE Committee Meeting Agenda Packet - Page 131 of 151 11 U.S. Bank Pivot Holdings Report - Detail, With Totals By Account, Asset Class, Ticker Symbol Account # CUSIP # and Name Ticker Asset Description and SEDOL 30166AAD6 EXETER AUTO RECV TR 0.690% 1/15/26 EAR0626 32113CBV 1 FIRST NATL MSTR 8.24026% 4/16/29 FNM8229 380881FB3 GOLDEN CREDIT CARD 1.140% 8/15/28 GCC1628 362590AC5 GM FIN CONS ATMB 0.450% 4/16/25 GFC0425 361886CD4 GENERAL MOTORS 2.900% 4/15/26 GM22926 44933FAF3 HYUNDAI AUTO RECV 1.600% 12/15/26 HAR1626 41284YA132 HARLEY DAVIDSON MTR 2.450% 5/15/25 HDM2425 80286JABI SANTANDER REVOLVING 2.800% 1/26/32 SR22832 85208NAD2 SPRINT SPECTRUM 4.79064% 3/20/25 SS44725 90945CAAO UTD AUTO CR SEC TR 5.570% 7/10/25 UAC 1825 98163CAG5 WORLD OMNI AUTO 0.870% 10/15/26 WOA0726 FOREIGN OBLIGATIONS OTHER FOREIGN CORPORATE BONDS 064159VJ2 BANK OF NOVA SCOTIA 4.900% 9/04/68 716973AG7 PFIZER INVESTMENT 5.300% 5/19/53 MUNICIPAL OBLIGATIONS MUNI BDS - SINKING FUNDS 6789084178 OKLAHOMA DEV FIN 4.135% 12/01/33 MUNI BDS-FIXED NON TAXABLE 913366KVI UNIVCAREGTS 4.132% 5/15/32 Page: 5 of 10 Print Date: 08/03/2023 at 12:24:17 pm Trade Dated As O£ 06/30/2023 Issue Date Moody Annual % Total Unrealized Maturity Date S&P Inc/Unit Price Units Fed Cost Market Value Market Gain / Loss 08/25/2021 AAA 0.0069 99.347 81,145.2400 .00 80,615.36 80,615.36 01/15/2026 AAA 04/26/2023 AAA 0.082403 98.616 190,000.0000 .00 187,370.40 187,370.40 04/16/2029 N/A 09/01/2021 AAA 0.0114 88.317 250,000.0000 .00 220,792.50 220,792.50 08/15/2028 N/A 08/19/2020 AAA 0.0045 98.524 40,240.1900 .00 39,646.24 39,646.24 04/16/2025 N/A 05/22/2019 AAA 0.029 97.762 330,000.0000 .00 322,614.60 322,614.60 04/15/2026 AAA 07/22/2020 N/A 0.016 95.443 145,000.0000 .00 138,392.35 138,392.35 12/15/2026 AAA 04/20/2022 AAA 0.0245 99.532 24,768.5800 .00 24,652.66 24,652.66 05/15/2025 AAA 11/26/2019 AAA 0.028 94.755 230,000.0000 .00 217,936.50 217,936.50 01/26/2032 AA 03/21/2018 Al 0.047906 98.695 87,500.0000 .00 86,358.13 86,358.13 03/20/2025 N/A 01/31/2023 N/A 0.0557 99.796 80,782.5900 .00 80,617.79 80,617.79 07/10/2025 AAA 08/19/2020 N/A 0.0087 93.854 115,000.0000 .00 107,932.10 107,932.10 10/15/2026 AA+ Total For Asset Type: CORPORATE PAYDOWN SECURITIES $0.00 $3,439,319.65 4.24% $3,439,319.65 06/04/2020 BAA3 0.049 94.407 90,000.0000 .00 84,966.30 84,966.30 09/04/2068 BBB- 05/19/2023 Al 0.053 103.968 60,000.0000 .00 62,380.80 62,380.80 05/19/2053 A+ Total For Asset Type: OTHER FOREIGN CORPORATE BONDS $0.00 $147,347.10 .18% $147,347.10 09/07/2022 N/A 0.04135 98.412 68,672.1000 .00 67,581.59 67,581.59 12/01/2033 AAA Total For Asset Type: MUNI BDS - SINKING FUNDS $0.00 $67,581.59 .08% $67,581.59 05/11/2022 AA3 0.04132 95.027 140,000.0000 .00 133,037.80 133,037.80 05/15/2032 AA - Total For Asset Type: MUNI BDS-FIXED NON TAXABLE $0.00 $133,037.80 .16% $133,037.80 August 22, 2023 Regular FINANCE Committee Meeting Agenda Packet - Page 132 of 151 12 U.S. Bank Pivot Holdings Report - Detail, With Totals By Account, Asset Class, Ticker Symbol Account # CUSIP # and Name Ticker Asset Description and SEDOL MUNI BDS-FIXED TAXABLE 13032UD96 CALIFORNIA HEALTH 4.353% 6/01/41 23503CAN7 DALLAS FT WORTH TX 4.507% 11/01/51 MUTUAL FUNDS CLOSED END MUTUAL FUND EQUITY 464287408 ISHARES S P 500 VALUE ETF IVE 464287200 ISHARES CORE S P 500 ETF IVV 464287309 ISHARES S P 500 GROWTH ETF IVW 464287499 ISHARES RUSSELL MID CAP ETF IWR 921943858 VANGUARD FTSE DEVELOPED ETF VEA 922908553 VANGUARD REAL ESTATE ETF VNQ Page: 6 of 10 Print Date: 08/03/2023 at 12:24:17 pm Trade Dated As O£ 06/30/2023 Issue Date Moody Annual % Total Unrealized Maturity Date S&P Inc/Unit Price Units Fed Cost Market Value Market Gain / Loss 04/07/2022 AA3 0.04353 92.057 135,000.0000 .00 124,276.95 124,276.95 06/01/2041 AA- 04/01/2022 Al 0.04507 93.066 150,000.0000 .00 139,599.00 139,599.00 11/01/2051 A+ Total For Asset Type: MUNI BDS-FIXED TAXABLE $0.00 $263,875.95 .33% $263,875.95 2.995 161.19 28,189.0000 .00 4,543,784.91 4,543,784.91 N/A 6.616 445.71 16,183.0000 .00 7,212,924.93 7,212,924.93 N/A 0.626 70.48 52,972.0000 .00 3,733,466.56 3,733,466.56 N/A 1.096 73.03 45,641.0000 .00 3,333,162.23 3,333,162.23 N/A 1.201 46.18 80,024.0000 .00 3,695,508.32 3,695,508.32 N/A 3.778 83.56 12,259.0000 .00 1,024,362.04 1,024,362.04 N/A Total For Asset Type: CLOSED END MUTUAL FUND EQUITY $0.00 $23,543,208.99 29.02% $23,543,208.99 MUTUAL FUNDS -EQUITY 256206103 DODGE COX INTERNATIONAL STOCK FD I DODFX 317609253 EMERALD GROWTH INSTITUTIONAL FGROX 41665X859 HARTFORD SCHRODERS EMERGING MARKETS HHHFX 552746356 MFS INTERNATIONAL GROWTH R6 MGRDX 904504479 UNDISCOVERED MGRS BEHAVIORAL VALUE UBVFX 921913208 VANGUARD GROWTH & INCOME ADM SHS#593 VGIAX 0.96 47.73 17,220.0890 .00 821,914.85 821,914.85 N/A 0.00 24.77 110,996.4560 .00 2,749,382.22 2,749,382.22 N/A 0.30 15.58 182,096.5960 .00 2,837,064.97 2,837,064.97 N/A 0.448 40.51 21,460.6240 .00 869,369.88 869,369.88 N/A 0.933 76.05 36,051.7370 .00 2,741,734.60 2,741,734.60 N/A N/A 1.353 90.26 63,987.1510 .00 5,775,480.25 5,775,480.25 N/A Total For Asset Type: MUTUAL FUNDS - EQUITY $0.00 $15,794,946.76 19.47% $15,794,946.76 MUTUAL FUNDS -FIXED TAXABLE 256210105 DODGE COX INCOME 0.429 12.35 521,358.4090 DODFX N/A August 22, 2023 Regular FINANCE Committee Meeting Agenda Packet - Page 133 of 151 .00 6,438,776.35 6,438,776.35 13 U.S. Bank Pivot Holdings Report - Detail, With Totals By Account, Asset Class, Ticker Symbol Account # CUSIP # and Name Ticker Asset Description and SEDOL 74440B884 PGIM TOTAL RETURN BOND CL R6 PTRQX 922031836 VANGUARD SHORT TERM INVT GRADE #539 VFSUX US TREAS & AGENCY OBLIGATIONS GNMA/FNMA/FHLMC POOLS 3138ETCL8 F N M A #AL8174 3.500% 2/01/46 AL8174A 3138ET4J2 FNMA #AL8924 3.000% 12/01/30 AL8924A 3138ERM23 FNMA #AL9376 3.000% 8/01/31 AL9376A 3138ER5X4 F N M A #AL9861 3.000% 8/01/30 AL9861A 3138WEPAI FNMA#AS4916 3.000% 5/01/30 AS4916A 3138WHSTO F N M A #AS7729 3.000% 8/01/46 AS7729A 3138WMKF7 F N M A #AT0293 3.000% 3/01/43 AT0293A 3140EVUL9 FNMA #BC 1486 3.000% 8/01/46 BC1486A 3140J9N72 F N M A #BM4913 3.000% 5/01 /46 BM4913A 3140QEBSO F N M A #CA6348 2.500% 7/01/50 CA6348A 3140QELU4 FNMA #CA6638 2.500% 8/01/50 CA6638A 3140QERX2 FNMA #CA6801 2.500% 8/01/50 CA6801 A 3140QFA90 F N M A #CA7231 2.500% 10/01/50 CA7231A 3140QLTCO FNMA #CB1446 2.000% 8/01/36 CB1446A 3140QPA80 FNMA #CB3630 4.000% 5/01/52 CB3630A 31294MNN7 F H L M C GD E03097 2.500% 3/01/27 E03097F Page: 7 of 10 Print Date: 08/03/2023 at 12:24:17 pm Trade Dated As O£ 06/30/2023 Issue Date Moody Annual % Total Unrealized Maturity Date S&P Inc/Unit Price Units Fed Cost Market Value Market Gain / Loss 0.537 11.84 542,901.8600 .00 6,427,958.02 6,427,958.02 N/A N/A 0.268 9.98 236,673.1000 .00 2,361,997.54 2,361,997.54 N/A Total For Asset Type: MUTUAL FUNDS -FIXED TAXABLE $0.00 $15,228,731.91 18.77% $15,228,731.91 02/01/2016 N/A 0.035 93.005 116,598.0800 .00 108,442.04 108,442.04 02/01/2046 N/A 07/01/2016 N/A 0.03 95.29 81,741.8300 .00 77,891.79 77,891.79 12/01/2030 N/A 11/01/2016 N/A 0.03 95.029 46,730.9900 .00 44,407.99 44,407.99 08/01/2031 N/A 02/01/2017 N/A 0.03 95.30 110,698.4100 .00 105,495.58 105,495.58 08/01/2030 N/A 04/01/2015 N/A 0.03 95.269 77,864.7700 .00 74,180.99 74,180.99 05/01/2030 N/A 07/01/2016 N/A 0.03 89.712 94,294.7900 .00 84,593.74 84,593.74 08/01/2046 N/A 03/01/2013 N/A 0.03 90.276 63,179.3700 .00 57,035.81 57,035.81 03/01/2043 N/A 08/01/2016 N/A 0.03 89.649 86,180.6100 .00 77,260.06 77,260.06 08/01/2046 N/A 11/01/2018 N/A 0.03 90.279 51,583.9800 .00 46,569.50 46,569.50 05/01/2046 N/A 06/01/2020 N/A 0.025 85.328 177,988.4500 .00 151,873.98 151,873.98 07/01/2050 N/A 07/01/2020 N/A 0.025 85.389 217,923.4000 .00 186,082.61 186,082.61 08/01/2050 N/A 08/01/2020 N/A 0.025 85.25 239,918.7600 .00 204,530.74 204,530.74 08/01/2050 N/A 09/01/2020 N/A 0.025 85.388 221,202.7100 .00 188,880.57 188,880.57 10/01/2050 N/A 08/01/2021 N/A 0.02 88.702 173,132.7600 .00 153,572.22 153,572.22 08/01/2036 N/A 04/01/2022 N/A 0.04 93.868 622,164.4600 .00 584,013.34 584,013.34 05/01/2052 N/A 03/01/2012 N/A 0.025 95.663 43,966.6300 .00 42,059.80 42,059.80 03/01/2027 N/A August 22, 2023 Regular FINANCE Committee Meeting Agenda Packet - Page 134 of 151 14 U.S. Bank Pivot Holdings Report - Detail, With Totals By Account, Asset Class, Ticker Symbol Page: 8 of 10 Print Date: 08/03/2023 at 12:24:17 pm Trade Dated As O£ 06/30/2023 Account # CUSIP # Issue Date Moody Annual % Total Unrealized and Name Ticker Asset Description and SEDOL Maturity Date S&P Inc/Unit Price Units Fed Cost Market Value Market Gain / Loss 3140X63C3 F N M A #FM3494 2.500 % 4/01/48 06/01/2020 N/A 0.025 86.017 97,290.7700 .00 83,686.60 83,686.60 FM3494A 04/01/2048 N/A 3140XJT94 FNMA#FS3275 3.000% 4/01/52 11/01/2022 N/A 0.03 88.038 441,866.6900 .00 389,010.60 389,010.60 FS3275A 04/01/2052 N/A 3128MJ4H0 F H L M C GD G08823 3.500% 6/01/48 06/01/2018 N/A 0.035 92.394 52,984.7700 .00 48,954.75 48,954.75 G08823F 06/01/2048 N/A 3128MEBV2 F H L M C GD G15252 3.000% 12/01/29 12/01/2014 N/A 0.03 95.398 47,883.5800 .00 45,679.98 45,679.98 G15252F 12/01/2029 N/A 31335AQE1 F H L M C GD G60453 3.000% 1/01/46 02/01/2016 N/A 0.03 90.373 95,290.6800 .00 86,117.05 86,117.05 G60453F 01/01/2046 N/A 31307LNS3 F H L M C GD J30401 3.000% 1/01/30 01/01/2015 N/A 0.03 95.397 54,149.9300 .00 51,657.41 51,657.41 J30401F 01/01/2030 N/A 31418CA87 FNMA #MA2730 2.500% 7/01/46 07/01/2016 N/A 0.025 85.87 206,627.9800 .00 177,431.45 177,431.45 MA2730A 07/01/2046 N/A 31418CCR3 F N M A #MA2779 2.000% 9/01/26 09/01/2016 N/A 0.02 95.099 27,220.5300 .00 25,886.45 25,886.45 MA2779A 09/01/2026 N/A 31418CGDO FNMA#MA2895 3.000% 2/01/47 01/01/2017 N/A 0.03 89.485 56,809.8900 .00 50,836.33 50,836.33 MA2895A 02/01/2047 N/A 31418CR89 FNMA #MA3210 3.500% 12/01/47 11/01/2017 N/A 0.035 92.446 34,238.7700 .00 31,652.37 31,652.37 MA3210A 12/01/2047 N/A 31418CS47 FNMA#MA3238 3.500% 1/01/48 12/01/2017 N/A 0.035 92.464 36,412.0700 .00 33,668.06 33,668.06 MA3238A 01/01/2048 N/A 31418CVF8 FNMA#MA3313 3.500% 3/01/33 02/01/2018 N/A 0.035 95.825 24,511.0800 .00 23,487.74 23,487.74 MA3313A 03/01/2033 N/A 31418CV27 FNMA#MA3332 3.500% 4/01/48 03/01/2018 N/A 0.035 92.291 45,925.7400 .00 42,385.32 42,385.32 MA3332A 04/01/2048 N/A 31418C2X1 FNMA#MA3489 3.500%10/01/33 09/01/2018 N/A 0.035 95.812 22,689.8600 .00 21,739.61 21,739.61 MA3489A 10/01/2033 N/A 31418C4W1 FNMA#MA3536 4.000%11/01/48 11/01/2018 N/A 0.04 95.341 11,595.5400 .00 11,055.30 11,055.30 MA3536A 11/01/2048 N/A 31418DSM5 FNMA#MA4123 2.000% 8/01/35 08/01/2020 N/A 0.02 89.168 158,922.1600 .00 141,707.71 141,707.71 MA4123A 08/01/2035 N/A 31418D7E6 F N M A #MA4492 2.000% 11/01/51 11/01/2021 N/A 0.02 81.619 980,649.8500 .00 800,396.60 800,396.60 MA4492A 11/01/2051 N/A 31418ED80 F N M A #MA4626 4.000% 5/01/52 05/01/2022 N/A 0.04 93.898 445,917.5300 .00 418,707.64 418,707.64 MA4626A 05/01/2052 N/A 31418ESB7 FNMA #MA5013 4.500% 4/01/38 04/01/2023 N/A 0.045 98.082 233,847.9200 .00 229,362.72 229,362.72 MA5013A 04/01/2038 N/A 3132HPRZ9 F H L M C GD Q13204 3.000% 11/01/42 11/01/2012 N/A 0.03 90.384 70,245.4700 .00 63,490.67 63,490.67 Q13204F 11/01/2042 N/A August 22, 2023 Regular FINANCE Committee Meeting Agenda Packet - Page 135 of 151 15 U.S. Bank Pivot Holdings Report - Detail, With Totals By Account, Asset Class, Ticker Symbol Account # CUSIP # and Name Ticker Asset Description and SEDOL 3132QVJT9 F H L M C GD Q38373 3.500% 1/01/46 Q38373F 3133KYUQO F H L M C #RB5091 2.500% 11/01/40 RB5091F 3132CWM50 F H L M C #S130380 3.500% 2/01/34 SB038OF 3132D53P5 F H L M C #SB8006 3.000% 9/01/34 SB8006F 3132DPJZ2 F H L M C #SD2080 4.000% 12/01/52 SD208OF 3132DWD26 F H L M C #SD8221 3.500% 5/01/52 SD8221F 3132DWD34 F H L M C #SD8222 4.000% 5/01/52 SD8222F 3132DWEB5 F H L M C #SD8230 4.500% 5/01/52 SD8230F 3132DWEJ8 F H L M C #SD8237 4.000% 7/01/52 SD8237F 3132DWE74 F H L M C #SD8258 5.000% 9/01/52 SD8258F 3132DWF57 F H L M C #SD8288 5.000% 12/01/52 SD8288F 3132KEUK9 F H L M C GD V60586 3.000% 8/01/29 V60586F US TREASURY BONDS & NOTES 912810TL2 U S TREASURY BD 4.000% 11/15/52 912810TN8 U S TREASURY BD 3.500% 2/15/53 912810TQI UNITED STATES TREAS 3.875% 2/15/43 91282CGM7 US TREASURY NT 3.500% 2/15/33 91282CHC8 U S TREASURY NT 3.375% 5/15/33 Page: 9 of 10 Print Date: 08/03/2023 at 12:24:17 pm Trade Dated As O£ 06/30/2023 Issue Date Moody Annual % Total Unrealized Maturity Date S&P Inc/Unit Price Units Fed Cost Market Value Market Gain / Loss 01/01/2016 N/A 0.035 93.109 50,833.0000 .00 47,330.10 47,330.10 01/01/2046 N/A 11/01/2020 N/A 0.025 88.07 262,094.4700 .00 230,826.60 230,826.60 11/01/2040 N/A 06/01/2020 N/A 0.035 95.825 67,338.9400 .00 64,527.54 64,527.54 02/01/2034 N/A 08/01/2019 N/A 0.03 93.647 58,336.2300 .00 54,630.13 54,630.13 09/01/2034 N/A 12/01/2022 N/A 0.04 93.857 754,233.7400 .00 707,901.16 707,901.16 12/01/2052 N/A 05/01/2022 N/A 0.035 91.158 575,704.4900 .00 524,800.70 524,800.70 05/01/2052 N/A 05/01/2022 N/A 0.04 93.898 464,807.2200 .00 436,444.68 436,444.68 05/01/2052 N/A 05/01/2022 N/A 0.045 96.164 386,006.7900 .00 371,199.57 371,199.57 05/01/2052 N/A 07/01/2022 N/A 0.04 93.888 205,785.0900 .00 193,207.51 193,207.51 07/01/2052 N/A 09/01/2022 N/A 0.05 98.001 336,587.6200 .00 329,859.23 329,859.23 09/01/2052 N/A 12/01/2022 N/A 0.05 97.998 776,731.8000 .00 761,181.63 761,181.63 12/01/2052 N/A 07/01/2014 N/A 0.03 95.407 51,375.2100 .00 49,015.55 49,015.55 08/01/2029 N/A Total For Asset Type: GNMA/FNMA/FHLMC POOLS $0.00 $8,734,729.52 10.77% $8,734,729.52 11/15/2022 AAA 0.04 102.719 667,000.0000 .00 685,135.73 685,135.73 11/15/2052 N/A 02/15/2023 AAA 0.035 95.969 581,000.0000 .00 557,579.89 557,579.89 02/15/2053 N/A 02/15/2023 AAA 0.03875 97.50 1,430,000.0000 .00 1,394,250.00 1,394,250.00 02/15/2043 N/A 02/15/2023 AAA 0.035 97.406 1,711,000.0000 .00 1,666,616.66 1,666,616.66 02/15/2033 N/A 05/03/2023 AAA 0.03375 96.438 1,750,000.0000 .00 1,687,665.00 1,687,665.00 05/15/2033 N/A Total For Asset Type: US TREASURY BONDS & NOTES $0.00 $5,991,247.28 7.39% $5,991,247.28 August 22, 2023 Regular FINANCE Committee Meeting Agenda Packet - Page 136 of 151 16 U.S. Bank Pivot Holdings Report - Detail, With Totals By Account, Asset Class, Ticker Symbol Account # CUSIP # and Name Ticker Asset Description and SEDOL Page: 10 of 10 Print Date: 08/03/2023 at 12:24:17 pm Trade Dated As O£ 06/30/2023 Issue Date Moody Annual % Total Unrealized Maturity Date S&P Inc/Unit Price Units Fed Cost Market Value Market Gain / Loss Total Account Value for: $2,769,080.51 $81,122,037.55 100.00% $78,352,957.04 ***** End Of Report ***** August 22, 2023 Regular FINANCE Committee Meeting Agenda Packet - Page 137 of 151 17 CCCSD — Pension Asset Allocation Total Assets: $43,610 Period Ending: 6-30-2023 2Q23 Return: 1.68% 1 Year Return: 4.48% Inception -to -Date Return: 3.24% Inception Date: 9-1-2017 Plan target rate of return: 5.14% Beginning Value Contributions Withdrawals Gain (Loss) Interest and Dividends Net Accrued Income Ending Market Value Cash $2,997 ti Q70f $27,9460/, 64.080/, Equity $12,666 ?g na y, 3,359,081.81 7,245,356.11 -12,944,534.34 1,448,380.85 935,325.77 72.26 $43,682.46* * 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® PARS: Central Contra Costa Sanitary District CAPITAL MANAGEMENT A..-..-4I)n nnnn 0.......I--CI AI A AIl1C ...........:44- RA--+:..- A.....-J- r1--I,-. P7..-- 4n0 —r 4 C 4 18 Asset Allocation — Central Contra Costa Sanitary District Pension As of Second Quarter 2023 Equity 29.04% Range: 20%-40% 12,666 Large Cap Core 4.09% IVV iShares Core S&P 500 ETF 1,783 4.08% VGIAX Vanguard Growth & Income Adm 1,779 Large Cap Value 3.70% IVE iShares S&P 500 Value ETF 1,612 1.07% DODFX Dodge & Cox International Stock 465 Large Cap Growth 3.07% IVW iShares S&P 500 Growth ETF 1,339 Mid Cap Core 2.68% IWR iShares Russell Mid -Cap ETF 1,168 Small Cap Value 2.04% UBVFX Undiscovered Managers Behavioral Val R6 890 Small Cap Growth 2.06% FGROX Emerald Growth Institutional 899 International Core 2.54% VEA Vanguard FTSE Developed Markets ETF 1,108 International Growth 1.01% MGRDX MFS International Growth R6 440 Emerging Markets 1.95% HHHFX Hartford Schroders Emerging Mkts Eq F 849 Real Estate 0.77% VNQ Vanguard Real Estate ETF 334 Fixed Income 64.08% Range: 50%-80% 27,946 Short -Term 3.92% VFSUX Vanguard Short -Term Investment -Grade Adm 1,708 15.72% AGG iShares Core US Aggregate Bond ETF 6,857 Intermediate -Term 20.89% DODIX Dodge & Cox Income 9,109 20.85% PTRQX PGIM Total Return Bond R6 9,095 Government Bond Fund 1.42% GOVT iShares US Treasury Bond ETF 618 Mortgage Backed Securities 1.28% MBB iShares MBS ETF 560 Cash 6.87% Range: 0%-20% 6.87% FG)= First Am Govt Ob I'd Cl X 2,997 2,997 TOTAL 100.00% $43,610 JHIGHMARKO CAPITAL MANAGEMENT PARS: Central Contra Costa Sanitary District a Selected Period Performance PARS/CCCSD 115P -PENSION Account ******5901 Period Ending: 6/30/2023 Year Inception to Date to Date 3 Months (6 Months) 1 Year 3 Years 5 Years 09/01/2017 Cash Equivalents 1.22 2.28 3.64 1.26 1.44 1.41 Lipper Money Market Funds Index 1.21 2.30 3.70 1.27 1.39 Total Fixed Income -.22 2.84 .22 -3.52 .96 .56 Bloomberg US Aggregate Bd Index -.84 2.09 -.94 -3.96 .77 .36 Total Equities 6.22 12.57 16.12 11.33 8.30 8.69 Large Cap Funds 8.42 16.01 18.93 13.36 11.26 11.51 S&P 500 Composite Index 8.74 16.89 19.59 14.60 12.31 12.58 Mid Cap Funds 4.72 8.95 14.80 11.40 7.80 8.54 Russell Midcap Index 4.76 9.01 14.92 12.50 8.46 9.24 Small Cap Funds 4.16 7.26 12.57 10.72 4.87 7.16 Russell 2000 Index 5.21 8.09 12.31 10.82 4.21 6.61 International Equities 2.93 9.52 12.16 7.17 4.00 3.61 MSCI EAFE Index 2.95 11.67 18.77 8.93 4.39 4.43 MSCI EMFree Index .90 4.89 1.75 2.32 .93 .78 RR: REITS 1.74 3.07 -3.78 5.76 4.00 3.58 Wilshire REITlndex 3.31 6.73 -.31 8.55 4.40 4.31 Total Managed Portfolio 1.68 5.53 4.48 1.35 3.52 3.24 CCCSD Pension Benchmark 1.53 5.26 4.86 1.75 3.59 3.48 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% MIL 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@ PARS: Central Contra Costa Sanitary District CAPITAL MANAGEMENT 20 U.S. Bank Pivot Holdings Report - Detail, With Totals By Account, Asset Class, Ticker Symbol Account # CUSIP # Issue Date Moody Annual and Name Ticker Asset Description and SEDOL Maturity Date S&P Inc/Unit Price 6746055901 : PARS/CCCSD 115P - PENSION CASH EQUIVALENTS SHORT TERM FDS-TAXABLE (ACM) 31846V336 FIRST AM GOVT OB FD CL X 0.052252 100.00 FGXXX Total For Asset Type: SHORT TERM FDS-TAXABLE (ACM) MUTUAL FUNDS CLOSED END MUTUAL FUND EQUITY 464287408 ISHARES S P 500 VALUE ETF 2.995 161.19 IVE N/A 464287200 ISHARES CORE S P 500 ETF 6.616 445.71 IV V N/A 464287309 ISHARES S P 500 GROWTH ETF 0.626 70.48 IV W N/A 464287499 ISHARES RUSSELL MID CAP ETF 1.096 73.03 IWR N/A 921943858 VANGUARD FTSE DEVELOPED ETF 1.201 46.18 VEA N/A 922908553 VANGUARD REAL ESTATE ETF 3.778 83.56 VNQ N/A Total For Asset Type: CLOSED END MUTUAL FUND EQUITY CLOSED END MUTUAL FUND FIXED 464287226 ISHARES CORE U.S. AGGREGATE BOND ETF 2.84 97.95 AGG N/A 4642913267 ISHARES US TREASURY BOND ETF 0.546 22.90 GOVT N/A 464288588 ISHARES MBS ETF 2.874 93.265 MBB N/A Total For Asset Type: CLOSED END MUTUAL FUND FIXED MUTUAL FUNDS -EQUITY 256206103 DODGE COX INTERNATIONAL STOCK FD I 0.96 47.73 DODFX N/A 317609253 EMERALD GROWTH INSTITUTIONAL 0.00 24.77 FGROX N/A 41665X859 HARTFORD SCHRODERS EMERGING MARKETS 0.30 15.58 HHHFX N/A 552746356 MFS INTERNATIONAL GROWTH R6 0.448 40.51 MGRDX N/A Page: 1 of 2 Print Date: 08/03/2023 at 12:30:35 pm Trade Dated As O£ 06/30/2023 % Total Unrealized Units Fed Cost Market Value Market Gain / Loss 2,997.4200 2,997.42 2,997.42 .00 $2,997.42 $2,997.42 6.87% $0.00 10.0000 .00 1,611.90 1,611.90 4.0000 .00 1,782.84 1,782.84 19.0000 .00 1,339.12 1,339.12 16.0000 .00 1,168.48 1,168.48 24.0000 .00 1,108.32 1,108.32 4.0000 .00 334.24 334.24 $0.00 $7,344.90 16.84% $7,344.90 70.0000 .00 6,856.50 6,856.50 27.0000 .00 618.30 618.30 6.0000 .00 559.59 559.59 $0.00 $8,034.39 18.42% $8,034.39 9.7480 .00 465.27 465.27 36.2760 .00 898.56 898.56 54.4620 .00 848.52 848.52 10.8570 .00 439.82 439.82 August 22, 2023 Regular FINANCE Committee Meeting Agenda Packet - Page 141 of 151 21 U.S. Bank Pivot Holdings Report - Detail, With Totals By Account, Asset Class, Ticker Symbol Page: 2 of 2 Print Date: 08/03/2023 at 12:30:35 pm Trade Dated As O£ 06/30/2023 Account # CUSIP # Issue Date Moody Annual % Total Unrealized and Name Ticker Asset Description and SEDOL Maturity Date S&P Inc/Unit Price Units Fed Cost Market Value Market Gain / Loss 904504479 UNDISCOVERED MGRS BEHAVIORAL VALUE 0.933 76.05 11.7060 .00 890.24 890.24 UBVFX N/A 921913208 VANGUARD GROWTH & INCOME ADM SHS#593 N/A 1.353 90.26 19.7100 .00 1,779.02 1,779.02 VGIAX N/A Total For Asset Type: MUTUAL FUNDS -EQUITY $0.00 $5,321.43 12.20% $5,321.43 MUTUAL FUNDS -FIXED TAXABLE 256210105 DODGE COX INCOME 0.429 12.35 737.6090 .00 9,109.47 9,109.47 DODIX N/A 74440B884 PGIM TOTAL RETURN BOND CL R6 0.537 11.84 768.1450 .00 9,094.84 9,094.84 PTRQX N/A 922031836 VANGUARD SHORT TERM INVT GRADE #539 N/A 0.268 9.98 171.1170 .00 1,707.75 1,707.75 VFSUX N/A Total For Asset Type: MUTUAL FUNDS -FIXED TAXABLE $0.00 $19,912.06 45.66% $19,912.06 Total Account Value for: $2,997.42 $43,610.20 100.00% $40,612.78 ****k End Of Report ****k August 22, 2023 Regular FINANCE Committee Meeting Agenda Packet - Page 142 of 151 22 CENTRAL CONTRA COSTA SANITARY DISTRICT June 30, 2023 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) 8.73 23 16.88 21 19.56 25 14.56 27 12.27 19 12.82 10 iShares S&P 500 Value ETF (4/17) 6.60 8 12.06 6 19.78 5 16.58 23 10.39 13 10.33 18 Vanguard Growth & Income Adm (12/16) 8.50 34 15.52 42 18.31 48 14.72 23 11.92 30 12.74 13 iShares S&P 500 Growth ETF (4/17) 10.54 61 21.13 64 18.04 81 11.60 38 12.81 32 14.28 26 S&P 500 TR USD 8.74 -- 16.89 -- 19.59 -- 14.60 -- 12.31 -- 12.86 Iff MID CAP EQUITY-- iShares Russell Mid -Cap ETF (3/16) 4.73 49 8.94 37 14.79 52 12.32 69 8.31 32 10.15 24 Russell Mid Cap TR USD 4.76 -- 9.01 -- 14.92 -- 12.50 -- 8.46 -- 10.32 -- Undiscovered Managers Behavioral Val R6 (9/16) -0.17 96 0.36 92 7.78 73 24.50 15 6.90 20 9.90 6 Russell 2000 Value TR USD 3.18 -- 2.50 -- 6.01 -- 15.43 -- 3.54 7.29 Emerald Growth Institutional (6/23) 8.78 8 13.26 34 20.32 13 7.22 54 5.66 64 10.41 29 Russell 2000 Growth TR USD 7.05 -- 13.55 -- 18.53 - 6.10 - 4.22 -- 8.83 - - �ICllaa�/_\I1�7�111�4�1U1\'�7U21 1111t-I■-2 EEL, AbiJ Dodge & Cox International Stock 1 4.31 10 10.72 41 14.70 60 12.78 24 4.88 20 5.33 17 Vanguard FTSE Developed Markets ETF (9/18) 3.13 40 11.14 51 16.53 48 9.03 32 4.42 34 5.68 22 MFS International Growth R6 2.97 42 12.47 54 18.55 31 8.43 8 6.86 19 7.56 19 MSCI EAFE NR USD 2.95 -- 11.67 -- 18.77 -- 8.93 -- 4.39 -- 5.41 -- Hartford Schroders Emerging Mkts Eq F 1.90 50 7.15 47 4.00 57 2.31 58 1.59 47 3.70 30 IMSCI EM NR USD 0.90 -- 4.89 -- 1.75 -- 2.32 -- 0.93 -- 2.95 -- Vanguard Real Estate ETF (4/17) 1.64 54 3.44 69 -3.95 62 5.86 72 4.36 49 6.12 49 Wilshire REIT Index 3.31 -- 6.73 -- -0.31 -- 8.55 -- 4.40 -- 6.39 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 PARS: Central Contra Costa Sanitary District 23 CENTRAL CONTRA COSTA SANITARY DISTRICT June 30, 2023 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 US Aggregate Bond ETF (6/21) -0.85 57 2.26 47 -0.93 50 -3.97 52 0.74 41 1.48 39 Dodge & Cox Income 1 (6/23) 0.08 8 3.21 8 1.83 7 -1.76 12 2.02 8 2.55 8 PGIM Total Return Bond R6 (5/16) 0.00 10 3.17 11 0.71 22 -3.28 56 1.10 38 2.42 12 Vanguard Short -Term Investment -Grade Adm -0.12 62 1.76 46 1.58 48 -0.87 65 1.52 31 1.68 19 Bloomberg US Agg Bond TR USD -0.84 -- 2.09 -- -0.94 -- -3.96 -- 0.77 -- 1.52 -- iShares US Treasury Bond ETF (5/23) -1.34 70 1.92 20 -2.08 54 -4.85 83 0.35 35 0.87 44 iShares MBS ETF (5/23) -0.69 19 1.92 18 -1.58 30 -3.76 39 -0.01 59 1.00 29 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@ PARS: Central Contra Costa Sanitary District CAPITAL MANAGEMENT 24