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HomeMy WebLinkAbout2015-04-16 - Agendas - FinalFayetteville Policeman's Pension and Relief Fund Meeting Date Adjourn Time Subject: Roll Motion To: rove Motion By: J,9 to n Seconded: 20 6f/a �o John Brown Ruston Cole ✓ Frank Johnson ✓ Mayor Jordan !✓ Eldon Roberts ✓ Sondra Smith Melvin Stanley Subject: i Motion To: rove Motion By: J,9 to n Seconded: 20 6f/a �o John Brown Ruston Cole ✓ Frank Johnson Mayor Jordan !✓ Eldon Roberts ✓ Sondra Smith Melvin Stanley Subject: `n lot Motion To: & rode - Motion By: J,9 to n Seconded: 20 6f/a �o John Brown Ruston Cole ✓ Frank Johnson Mayor Jordanrttxa !✓ Eldon Roberts ✓ Sondra Smith Melvin Stanleyv� Subject: Motion To: Motion By: Seconded: John Brown Ruston Cole Frank Johnson Mayor Jordan Eldon Roberts Sondra Smith Melvin Stanley Lioneld Jordan Chairman Sondra E. Smith Treasurer Eldon Roberts Secretary Retired Position I Ruston Cole John Brown Melvin Stanley Frank Johnson Policemen's Pension and Relief Fund Board of Trustees Meeting Agenda April 16, 2015 Page 1 of 1 Retired Position 2 Retired Position 3 Retired Position 4 Retired Position 5 A meeting of the Fayetteville Policemen's Pension and Relief Fund Board of Trustees will be held on April 16, 2015 at 3:00 p.m. in Room 326 of the City Administration Building located at 113 West Mountain Street, Fayetteville, Arkansas. Roll Call Garrison Financial: 11t Quarter reports Approval of the Minutes: • Approval of the January 22, 2015 meeting minutes Pension List Changes: • None Approval of the Pension List: Approval of the May, June and July, 2015 pension lists Unfinished Business: • None New Business: Revenue & Expense Report: 4th Quarter — December 31, 2014 report LOPFI — Consolidation of Local Plan Letter — January 2015 Informational: 2015 Meeting calendar RECEIVED SCANNED APR 13 2015 CITYOF FAYECE CITYCLE RK'STTEVICOFFICE r^ GARRISON F I N A N C I A L City of Fayetteville Police Pension and Relief Fund Charles Schwab #2448-5630 Quarter Ending March 31, 2015 PORTFOLIO SUMMARY City of Fayetteville Police Pension and Relief Fund Charles Schwab #2448-5630 March 31, 2015 1.9% ■ Cash & Equivalents 125,446.16 ■ Account Fixed Income 2,336,287.49 Account Equities 4,274,293.35 Garrison Financial PORTFOLIO APPRAISAL City of Fayetteville Police Pension and Relief Fund Charles Schwab #2448-5630 March 31, 2015 Adj Unit Total Adjusted Market Pct. Unit Annual Quantity Security Cost Cost Price Value Assets Income Income Yield CASH AND EQUIVALENTS Schwab Advisor Cash Res - 125,446.16 125,446.16 1.9 0.010 12.54 0.0 Premier 125,446.16 125,446.16 1.9 12.54 0.0 TREASURY NOTE 700,000 US Treasury Note 101.54 710,814.19 110.00 770,000.00 11.4 4.000 28,000.00 1.0 4.000% Due 08-15-18 Accrued Interest 3,403.31 0.1 710,814.19 773,403.31 11.5 28,000.00 1.0 AGENCY BONDS 200,000 Federal Farm Credit 100.00 199,995.15 104.29 208,574.20 3.1 6.125 12,250.00 0.4 Bank 6.125% Due 12-29-15 Accrued Interest 3,130.56 0.0 199,995.15 211,704.76 3.1 12,250.00 0.4 CORPORATE BONDS 125,000 Verizon 99.94 124,921.82 100.07 125,082.00 1.9 1.350 1,687.50 1.3 Communications 1.350% Due 06-09-17 125,000 Lab Corp. of America 101.08 126,354.32 102.11 127,642.25 1.9 2.500 3,125.00 1.9 2.500% Due 11-01-18 125,000 Kroger Company 100.21 125,263.25 101.45 126,815.25 1.9 2.300 2,875.00 1.9 2.300% Due 0 1 -15-19 125,000 Honeyvrell International 111.95 139,932.84 112.62 140,769 25 2.1 5.000 6,250.00 1.6 5.000% Due 02-15-19 125,000 Union Pacific Corp. 101.61 127,017.62 102.51 128,142.87 1.9 2.250 2,812.50 L6 2.250% Due 02-15-19 125,000 Walt Disney Co. 99.90 124,869.97 100.95 126,189.87 1.9 1.850 2,312.50 1.6 1.850% Due 05-30-19 125,000 Berkshire Hathaway 105.95 132,442.38 105.62 132,019.50 2.0 2.900 3,625.00 1.8 Financial 2.900% Due 10-15-20 125,000 AT&T, Inc. 100.48 125,595.90 100.34 125,427.37 1.9 3.000 3,750.00 3.0 3.000% Due 02-13-22 Accrued Interest 6,513.54 0.1 1,026,398.09 1,038,601.92 15.4 26,437.50 1.8 CONVERTIBLE PREFERRED 300 Bunge4.875%Conv. 108.63 32,588.95 104.50 31,350.00 0.5 4.875 1,462.50 4.7 Pfd. 32,588.95 31,350.00 0.5 1,462.50 4.7 COMMON STOCK 300 3M Corp. 164.93 49,479.55 164.95 49,485.00 0.7 4.100 1,230.00 2.5 2,000 AT&T, Inc. 28.24 56,475.88 32.65 65,300.00 1.0 1.880 3,760.00 5.8 905 AbbVie, Inc. 66.58 60,253.90 58.54 52,978.70 0.8 2.040 1,846.20 3.5 1,965 Abbott Laboratories 40.06 78,727.14 46.33 91,038.45 1.4 0.960 1,886.40 2.1 550 Accenture Plc. 90.81 49,943.51 93.69 51,529.50 0.8 2.040 1,122.00 2.2 440 Airgas, Inc. 112.76 49,614.11 106.11 46,688.40 0.7 2.200 968.00 2.1 120 Alliance Data Systems 283.98 34,077.36 296.25 35,550.00 0.5 0.000 0.00 0.0 625 Amgen, Inc. 114.33 71,456.06 159.85 99,906.25 1.5 3.160 1,975.00 2.0 825 Anadarko Petroleum 85.82 70,805.10 82.81 68,318.25 1.0 1.080 891.00 1.3 500 Ansys, Inc. 75.67 37,836.95 88.19 44,095.00 0.7 0.000 0.00 0.0 Garrison Financial PORTFOLIO APPRAISAL City of Fayetteville Police Pension and Relief Fund Charles Schwab #2448-5630 March 31, 2015 Adj Unit Total Adjusted Market Pct. Unit Annual Quantity Security Cost Cost Price Value Assets Income Income Yield 1,680 Apple Computer 72.69 122,121.54 124.43 209,042.40 3.1 1.880 3,158.40 1.5 785 AptarGroup, Inc. 63.47 49,825.05 63.52 49,863.20 0.7 1.120 879.20 1.8 125 AutoZone, Inc. 516.09 64,511.70 682.16 85,270.00 1.3 0.000 0.00 0.0 1,350 BCE, Inc. Cl F 24.40 32,934.20 42.36 57,186.00 0.8 2.580 3,483.00 6.1 350 Becton, Dickinson & 113.97 39,889.45 143.59 50,256.50 0.7 2.400 840.00 1.7 Company 1,500 Broadridge Financial 41.33 62,000.35 55.01 82,515.00 1.2 1.080 1,620.00 2.0 Solutions 675 Brown-Forman Corp. 88.81 59,946.93 90.35 60,986.25 0.9 1.260 850.50 1.4 665 CH Robinson 74.84 49,768.25 73.22 48,691.30 0.7 1.520 1,010.80 2.1 Worldwide 3,000 CSX Corporation 28.88 86,627.40 33.12 99,360.00 1.5 0.640 1,920.00 1.9 1,300 Cal -Maine Foods, Inc. 36.68 47,687.88 39.06 50,778.00 0.8 1.400 1,820.00 3.6 585 Check Point Software 85.44 49,979.59 81.97 47,952.45 0.7 0.000 0.00 0.0 400 Chevron Corporation 85.21 34,084.61 104.98 41,992.00 0.6 4.280 1,712.00 4.1 4,300 Cisco Systems, Inc. 19.87 85,424.73 27.52 118,357.50 1.8 0.840 3,612.00 3.1 1,400 Coca-Cola Company 30.98 43,374.60 40.55 56,770.00 0.8 1.320 1,848.00 3.3 680 Compass Minerals Int'l 87.89 59,765.06 93.21 63,382.80 0.9 2.640 1,795.20 2.8 1,150 ConoccPhillips 55.58 63,918.42 62.26 71,599.00 1.1 2.920 3,358.00 4.7 565 Deere & Co. 87.76 49,585.72 87.69 49,544.85 0.7 2.400 1,356.00 2.7 2,000 EMC Corp. 25.64 51,282.21 25.56 51,120.00 0.8 0.460 920.00 1.8 830 Eastman Chemical 86.14 71,495.64 69.26 57,485.80 0.9 1.600 1,328.00 2.3 1,310 Emerson Electric 68.00 89,080.00 56.62 74,172.20 1.1 1.880 2,462.80 3.3 3,825 General Electric Co. 19.53 74,709.32 24.81 94,898.25 1.4 0.920 3,519.00 3.7 1,200 GlaxoSmithKline Plc. 50.10 60,124.15 46.15 55,380.00 0.8 2.780 3,336.00 6.0 3,250 Intel Corp. 21.12 68,641.12 31.27 101,627.50 1.5 0.960 3,120.00 3.1 1,250 Johnson & Johnson 64.70 80,869.69 100.60 125,750.00 1.9 2.800 3,500.00 2.8 465 Kimberly Clark Corp. 107.07 49,786.64 107.11 49,806.15 0.7 3.520 1,636.80 3.3 395 Laboratory Corp. 125.86 49,715.75 126.09 49,805.55 0.7 0.000 0.00 0.0 1,000 Lincoln Electric 67.21 67,209.18 65.39 65,390.00 1.0 1.160 1,160.00 1.8 635 McDonald's Corp. 94.59 60,065.98 97.44 61,874.40 0.9 3.400 2,159.00 3.5 640 Medtronic, Inc. 77.60 49,662.77 77.99 49,913.60 0.7 1.220 780.80 1.6 1,100 Merck & Co., Inc. 51.39 56,525.78 57.48 63,228.00 0.9 1.800 1,980.00 3.1 2,825 Microsoft Corp. 37.81 106,815.30 40.65 114,850.37 1.7 1.240 3,503.00 3.1 800 National Oilwell Varco 85.35 68,280.15 49.99 39,992.00 0.6 1.840 1,472.00 3.7 1,000 Patterson Companies 51.07 51,074.75 48.79 48,790.00 0.7 0.880 880.00 1.8 530 Pepsico, Inc. 93.75 49,690.09 95.62 50,678.60 0.8 2.620 1,388.60 2.7 3,650 Pfizer, Inc. 22.61 82,529.75 34.79 126,983.50 1.9 1.120 4,088.00 3.2 830 Phillips 66 72.18 59,911.86 78.60 65,238.00 1.0 2.000 1,660.00 2.5 1,000 Procter & Gamble Co. 59.42 59,417.61 81.94 81,940.00 1.2 2.570 2,570.00 3.1 1,000 Qualcomm, Inc. 63.62 63,616.39 69.34 69,340.00 1.0 1.920 1,920.00 2.8 2,790 Raven Industries, Inc. 28.37 79,148.48 20.46 57,083.40 0.8 0.520 1,450.80 2.5 700 Sanofi ADR 55.71 38,995.10 49.44 34,608.00 0.5 1.340 938.00 2.7 770 Sensient Technologies 64.55 49,704.67 68.88 53,037.60 0.8 1.000 770.00 1.5 900 St. Jude Medical, Inc. 66.56 59,900.53 65.40 58,860.00 0.9 1.160 1,044.00 1.8 1,055 Syngenta AG ADR 71.44 75,370.40 67.81 71,539.55 1.1 1.960 2,067.80 2.9 850 Texas Instruments 58.53 49,754.69 57.18 48,607.25 0.7 1.360 1,156.00 2.4 465 Valmont Industries 128.60 59,797.26 122.88 57,139.20 0.8 1.500 697.50 1.2 450 Wabtec Corp. 93.64 42,137.64 95.01 42,754.50 0.6 0.240 108.00 0.3 1,150 Wal-Mart Stores, Inc. 62.11 71,423.42 82.25 94,587.50 1.4 1.960 2,254.00 2.4 2,000 Waste Management 42.21 84,414.32 54.23 108,460.00 1.6 1.540 3,080.00 2.8 3,541,265.68 3,973,377.72 59.0 99,891.80 2.5 MUTUALFUNDS 2,248.991 Dodge & Cox Intl Stk 45.41 102,132.74 43.88 98,685.73 1.5 0.970 2,181.52 2.2 You should carefully compare this statement to the statement you receive from your custodian and notify us immediately of any discrepancies. 3 Garrison Financial PORTFOLIO APPRAISAL City of Fayetteville Police Pension and Relief Fund Charles Schwab #2448-5630 March 31, 2015 Adj Unit Total Adjusted Market Pct. Unit Annual Quantity Security Cost Cost Price Value Assets Income Income Yield 2,587.463 Oppenheimer 39.33 101,776.46 35.04 90,664.70 1.3 0.100 258.75 0.3 Developing Mkts A 203,909.20 189,350.43 2.8 2,440.27 1.3 UNIT TRUSTS 2,340 FT Energy Income & 34.20 80,032.95 34.28 80,215.20 1.2 2.170 5,077.80 6.3 Growth 1,250 iShares lBOXX Inv 109.72 137,145.97 121.71 152,137.50 2.3 4.010 5,012.50 3.3 Grade Corp Bond 4,000 iShmes S&P US Pfd Stk 38.34 153,340.30 40.11 160,440.00 2.4 2.410 9,640.00 6.0 370,519.22 392,792.70 5.8 19,730.30 5.0 TOTAL PORTFOLIO 6,210,936.64 6,736,027.00 100.0 190,224.91 2.2 You should carefully compare this statement to the statement you receive from your custodian and notify us immediately of any discrepancies. 3 Garrison Financial PURCHASE AND SALE City of Fayetteville Police Pension and Relief Fund Charles Schwab #2448-5630 From 01-01-15 To 03-31-15 Trade Settle Unit Date Date Quantity Security Price Amount PURCHASES 03-19-15 03-24-15 300 3M Corp. 164.93 49,479.55 03-24-15 03-27-15 125,000 AT&T, Inc. 100.48 125,597.62 3.000% Due 02-13-22 03-19-15 03-24-15 550 Accenture Plc. 90.81 49,943.51 03-19-15 03-24-15 200 Airgas, Inc. 112.76 22,551.87 03-19-15 03-24-15 100 Airgas, Inc. 112.76 11,275.93 03-19-15 03-24-15 140 Airgas, Inc. 112.76 15,786.31 03-19-15 03-24-15 785 AptarGroup,Inc. 63.47 49,825.05 03-24-15 03-27-15 125,000 Berkshire Hathaway Financial 105.98 132,470.38 2.900% Due 10-15-20 03-19-15 03-24-15 200 CH Robinson Worldwide 74.85 14,970.69 03-19-15 03-24-15 100 CH Robinson Worldwide 74.83 7,483.35 03-19-15 03-24-15 365 CH Robinson Worldwide 74.83 27,314.21 03-10-15 03-13-15 1,300 Cal -Maine Foods, Inc. 36.68 47,687.88 03-19-15 03-24-15 585 Check Point Software 85.44 49,979.59 03-19-15 03-24-15 565 Deere & Co. 87.76 49,585.72 03-19-15 03-24-15 100 FT Energy Income & Growth 34.18 3,418.38 03-19-15 03-24-15 100 FT Energy Income & Growth 34.18 3,418.38 03-19-15 03-24-15 100 FT Energy Income & Growth 34.20 3,420.38 03-19-15 03-24-15 140 FT Energy Income & Growth 34.20 4,788.54 03-19-15 03-24-15 60 FT Energy Income & Growth 34.20 2,052.23 03-19-15 03-24-15 20 FT Energy Income & Growth 34.20 684.08 03-19-15 03-24-15 100 FT Energy Income & Growth 34.20 3,420.38 03-19-15 03-24-15 900 FT Energy Income & Growth 34.20 30,783.44 03-19-15 03-24-15 100 FT Energy Income & Growth 34.20 3,420.38 03-19-15 03-24-15 300 FT Energy Income & Growth 34.20 10,261.15 03-19-15 03-24-15 300 FT Energy Income & Growth 34.20 10,261.15 03-19-15 03-24-15 100 FT Energy Income & Growth 34.20 3,420.38 03-19-15 03-24-15 20 FT Energy Income & Growth 34.20 684.08 03-19-15 03-24-15 100 Kimberly Clark Corp. 107.07 10,706.72 03-19-15 03-24-15 100 Kimberly Clark Corp. 107.07 10,706.82 03-19-15 03-24-15 65 Kimberly Clark Corp. 107.07 6,959.44 03-19-15 03-24-15 100 Kimberly Clark Corp. 107.07 10,706.82 03-19-15 03-24-15 100 Kimberly Clark Corp. 107.07 10,706.84 03-19-15 03-24-15 395 Laboratory Corp. 125.86 49,715.75 03-19-15 03-24-15 640 Medtronic, Inc. 77.60 49,662.77 01-28-15 02-02-15 1,000 Patterson Companies 51.07 51,074.75 03-19-15 03-24-15 530 Pepsico,Inc. 93.75 49,690.09 03-19-15 03-24-15 770 Sensient Technologies 64.55 49,704.67 03-19-15 03-24-15 850 Texas Instruments 58.53 49,754.69 Garrison Financial PURCHASE AND SALE City of Fayetteville Police Pension and Relief Fund Charles Schwab #2448-5630 From 01-01-15 To 03-31-15 Trade Settle Unit Date Date Quantity Security Price Amount 03-12-15 03-17-15 450 Wabtec Corp. 93.64 42,137.64 1,125,511.61 SALES 03-19-15 03-24-15 2,000 Alerian MLP 16.34 32,676.02 03-19-15 03-24-15 3,000 Alerian MLP 16.34 49,014.03 03-19-15 03-24-15 100 Ensco Plc. 20.62 2,061.55 03-19-15 03-24-15 250 Ensco Pic. 20.62 5,153.88 03-19-15 03-24-15 300 Ensco Plc. 20.62 6,184.66 03-19-15 03-24-15 300 Ensco Plc. 20.62 6,184.66 03-19-15 03-24-15 800 Ensco Plc. 20.61 16,491.60 03-19-15 03-24-15 100 Freeport-McMoRan Copper & Gold, 17.20 1,720.02 Inc. 03-19-15 03-24-15 200 Freeport-McMoRan Copper & Gold, 17.20 3,440.04 Inc. 03-19-15 03-24-15 100 Freeport-McMoRan Copper & Gold, 17.20 1,720.02 Inc. 03-19-15 03-24-15 100 Freeport-McMoRan Copper & Gold, 17.20 1,720.02 Inc. 03-19-15 03-24-15 100 Freeport-McMoRan Copper & Gold, 17.20 1,720.02 Inc. 03-19-15 03-24-15 100 Freeport-McMoRan Copper & Gold, 17.20 1,720.02 Inc. 03-19-15 03-24-15 100 Freeport-McMoRan Copper & Gold, 17.20 1,720.02 Inc. 03-19-15 03-24-15 100 Freeport-McMoRan Copper & Gold, 17.20 1,720.02 Inc. 03-19-15 03-24-15 1,100 Freeport-McMoRan Copper & Gold, 17.20 18,915.85 Inc. 03-19-15 03-24-15 5,650 Keycorp 14.41 81,406.62 03-19-15 03-24-15 1,750 Noble Corp. 13.53 23,685.79 03-19-15 03-24-15 2,000 Sector SPDR Fncl Select Shs 24.41 48,818.36 03-19-15 03-24-15 1,775 Sector SPDR Fncl Select Shs 24.41 43,324.52 03-19-15 03-24-15 1,700 Sector SPDR Utility Select Shs 44.91 76,343.50 03-19-15 03-24-15 2,300 Sector SPDR Utility Select Shs 44.91 103,288.25 03-19-15 03-24-15 3,000 iShares DJ Select Div 78.45 235,336.72 03-24-15 03-27-15 800 iShares IBOXX Inv Grade Corp Bond 121.86 97,490.72 03-24-15 03-27-15 46 iShares IBOXX Inv Grade Corp Bond 121.86 5,605.72 03-24-15 03-27-15 1,204 iShares113OXX Inv Grade Corp Bond 121.86 146,723.52 1,014,186.15 2 Garrison Financial REALIZED GAINS AND LOSSES City of Fayetteville Police Pension and Relief Fund Charles Schwab #2448-5630 From 01-01-15 Through 03-31-15 Open Date Close Date Quantity Security 04-16-14 03-19-15 100 Ensco Plc. 04-16-14 03-19-15 250 Ensco Plc. 04-16-14 03-19-15 300 Ensco Pic. 04-16-14 03-19-15 300 Ensco Pic. 04-16-14 03-19-15 800 Ensco Pic. 06-10-14 03-19-15 1,750 Noble Corp. 06-26-14 03-19-15 2,000 Alerian MLP 01-16-13 03-19-15 3,000 Alerian MLP 12-20-10 03-19-15 1,700 Sector SPDR Utility Select 23,685.79 -25,244.34 Shs 12-20-10 03-19-15 2,300 Sector SPDR Utility Select 51,451.61 49,014.03 Shs 05-19-14 03-19-15 5,650 Keycorp 02-10-14 03-19-15 2,000 Sector SPDR Fncl Select Shs 02-10-14 03-19-15 1,775 Sector SPDR Frei Select Shs 05-12-14 03-19-15 100 Freeport-McMoRan Copper 43,639.23 48,818.36 & Gold, Inc. 05-12-14 03-19-15 200 Freeport-McMoRan Copper 4,594.70 & Gold, Inc. 05-12-14 03-19-15 100 Freeport-McMoRan Copper 6,975.40 3,440.04 -3,535.36 & Gold, Inc. 05-12-14 03-19-15 100 Freeport-McMoRan Copper 3,487.70 & Gold, Inc. 05-12,14 03-19-15 100 Freeport-McMoRan Copper 1,720.02 -1,767.68 & Gold, Inc. 05-12-14 03-19-15 100 Freeport-McMoRan Copper 3,487.70 1,720.02 & Gold, Inc. 05-12-14 03-19-15 100 Freeport-McMoRan Copper -1,767.68 & Gold, Inc. 05-12-14 03-19-15 100 Freeport-McMoRan Copper 156,695.97 235,336.72 & Gold, Inc. 05-12-14 03-19-15 1,100 Freeport-McMoRan Copper 9,717.30 5,046.97 & Gold, Inc. 08-08-11 03-19-15 3,000 iShares DS Select Div 10-06-09 03-24-15 800 iShares IBOXX Inv Grade 5,566.67 Corp Bond 10-06-09 03-24-15 46 iShares IBOXX Inv Grade -2,437.58 970,823.24 0.00 Corp Bond 10-06-09 03-24-15 1,204 iShares IBOXX Inv Grade Corp Bond TOTAL GAINS TOTAL LOSSES TOTAL REALIZED GAIN/LOSS 43,362.91 NO CAPITAL GAINS DISTRIBUTIONS Gain Or Loss Cost Amort. or Basis Accretion Proceeds Short Term Long Term 5,034.33 2,061.55 -2,972.78 12,585.82 5,153.88 -7,431.94 15,102.98 6,184.66 -8,918.32 15,102.98 6,184.66 -8,918.32 40,274.61 16,491.60 -23,783.01 48,930.13 23,685.79 -25,244.34 36,190.60 32,676.02 -3,514.58 51,451.61 49,014.03 -2,437.58 58,043.02 76,343.50 18,300.48 78,528.80 103,288.25 24,759.45 75,839.95 81,406.62 5,566.67 43,639.23 48,818.36 5,179.13 38,729.82 43,324.52 4,594.70 3,487.70 1,720.02 -1,767.68 6,975.40 3,440.04 -3,535.36 3,487.70 1,720.02 -1,767.68 3,487.70 1,720.02 -1,767.68 3,487.70 1,720.02 -1,767.68 3,487.70 1,720.02 -1,767.68 3,487.70 1,720.02 -1,767.68 3,487.70 1,720.02 -1,767.68 38,364.70 18,915.85 -19,448.85 156,695.97 235,336.72 78,640.74 87,773.42 97,490.72 9,717.30 5,046.97 5,605.72 558.75 132,099.00 146,723.52 14,624.52 5,566.67 156,375.07 -116,141,25 -2,437.58 970,823.24 0.00 1,014,186.15 -110,574.58 153,937.49 Garrison Financial PERFORMANCE SUMMARY GROSS OF FEES City of Fayetteville Police Pension and Relief Fund Charles Schwab #2448-5630 March 31, 2015 PORTFOLIO COMPOSITION CHANGE IN PORTFOLIO Market Pct. Value Assets Yield Cash & Equivalents 125,446.16 1.9 0.0 Portfolio Value on 12-31-14 7,023,870.27 Account Fixed 2,336,287.49 34.7 1.8 Accrued Interest 16,134.03 Income Account Equities 4,274,293.35 63.5 2.5 Net Additions/Withdrawals -268,032.41 Account 0.00 0.0 - Realized Gains -45,305.10 Commodities Unrealized Gains -31,651.95 Income Received 44,098.78 Change in Accrued Interest -3,086.62 Portfolio Value on 03-31-15 6,722,979.59 Accrued Interest 13,047.41 Total 6,736,027.00 100.0 2.2 6,736,027.00 TIME WEIGHTED RETURN Annualized Quarter Last 12 Inception To Date Months To Date Account -0.52 0.13 40% Fixed Income/60% 1.23 5.29 Equity Blended Index Account Fixed Income 1.63 - 2.72 Barclays Capital Intermed 1.45 2.32 Govt/Credit Account Equities -1.76 -1.35 S&P 500 0.95 7.12 All "Account" returns refer to your portfolio. Benchmark indexes are also listed for reference. All returns are reported as percentages. This report is calculated using industry -standard accounting and performance calculation methodologies and is generated by our Axys portfolio accounting software. Calculations are a time -weighted total return series based on monthly valuations, including all cash and equivalents. All calculations are done based on trade date, employing the accrual method of accounting and include cash, interest, dividends and realized and unrealized gains and losses. Performance is adjusted to accurately reflect portfolio deposits and withdrawals. Results are presented after transaction costs but before management fees. Inception -to -date returns are annualized numbers, except for accounts under management less than one year. Unsupervised assets are excluded in performance calculation. At any given point in time an investment may be worth more or less than the original purchase price. GARRISON F I N A N C I A L April 7, 2015 City of Fayetteville Police Pension and Relief Fund Charles Schwab #2448-5630 113 West Mountain Fayetteville, AR 72701 STATEMENT OF MANAGEMENT FEES For The Period January 1 through March 31, 2015 Portfolio Value as of 12-31-14 7,040,004 Portfolio Value as of 01-31-15 6,856,979 Portfolio Value as of 02-28-15 6,916,291 Portfolio Value as of 03-31-15 6,736,027 Average of 4 Months 6,887,325 6,887,325 @ 0.5000% per annum 8,609 Quarterly Management Fee 8,609 TOTAL DUE AND PAYABLE 8,609 This statement is for informational purposes only. As you requested, the fee will be automatically deducted from your account. Please be advised that it is the responsibility of the client to verify the accuracy of each fee calculation. The custodian will not determine whether the fee is properly calculated. Lioneld Jordan Chairman Sondra E. Smith Treasurer Eldon Roberts Secretary Retired Position I Policemen's Pension & Relief Fund Board of Trustees Meeting Minutes January 22, 2015 Page 1 of 8 Ruston Cole Retired Position 2 John Brown Retired Position 3 Melvin Stanley Retired Position 4 Frank Johnson Retired Position 5 Policemen's Pension and Relief Fund Board of Trustees Meeting Minutes January 22, 2015 A meeting of the Fayetteville Policemen's Pension and Relief Fund Board of Trustees was held on January 22, 2015 at 3:00 p.m. in Room 326 of the City Administration Building located at 113 West Mountain Street, Fayetteville, Arkansas. Roll Call Eldon Roberts called the meeting to order. PRESENT: Eldon Roberts, Ruston Cole, John Brown, Melvin Stanley, Sondra Smith, City Clerk, Dee McCoy, City Clerk office, Kit Williams, City Attorney, James Bell, Garrison Financial ABSENT: Mayor Jordan, Frank Johnson Approval of the Minutes: Approval of the October 16, 2014 meeting minutes John Brown moved to approve the October 16, 2014 meeting minutes. Ruston Cole seconded the motion. The motion passed with a 5-0 vote. Mayor Jordan and Frank Johnson were absent. Pension List Changes: Rosemary Mueller deceased November 16, 2014 Betty Stout deceased December 30, 2014 Approval of the Pension List: Re -approval of the December, 2014 and January 2015 pension list Approval of the February, March and April pension lists Sondra Smith: The list of pension changes is so you will know who deceased so that when you approve the pension list you'll know why you had to reapprove them. You have to reapprove the December one and the January one because Rosemary Mueller passed away in November, and you had already approved the Policemen's Pension & Relief Fund Board of Trustees Meeting Minutes January 22, 2015 Page 2 of 8 December list. Betty Stout passed away in December and you had already approved the January list. That's the reason you have the re -approval of those two, and the approval of February, March and April since we don't meet again until April. Melvin Stanley moved to reapprove the December 2014, and January 2015 pension lists, and to approve the February, March, and April 2015 pension lists. Ruston Cole seconded the motion. The motion passed with a 5-0 vote. Mayor Jordan and Frank Johnson were absent. Unfinished Business: None Sondra Smith: Some of you were going to meet to talk about doing a newsletter. I don't know if that ever happened. Ruston Cole: I talked with Frank about that and we haven't been able to get coordinated yet Eldon Roberts: We did that a long time ago. We called it the Rocking Chair Review. We got a good response. People were interested and were glad to hear from it. I don't know how often we sent it out. It pretty much came together with the Board of Trustees and we would send it out. As you can see, we don't have much participation in this unless something is really important and then people begin to show up. But we might kick that around later down the road. I'd be interested in trying to help do that. New Business: Act 979 estimated additional allocation of premium for 2015 Sondra Smith: That's from the Pension Review Board. You receive state turn back and get a certain amount. On the second part of that, there's the letter that shows the estimated amount. It shows that what they are estimating your turn back to be for 2015, $120,511. You receive the additional allocation if your plan is not sound. That estimate for the additional allocation is $47,170. Down at the bottom they have a note that says "Please note that in 2014 the additional allocation was proportionally reduced by 20% due to a shortfall in premium tax revenue. Any similar shortfall would reduce additional allocation in 2015." So this is an estimate, it could be more, it could be less. Eldon Roberts: I go to those meetings in Little Rock, as a matter of fact we have one coming up in March and the last one was in December. This gets thrashed and hashed around every time with how they tweak these formulas. They keep talking about more money comes into that premium tax to the state every year, but we keep getting less. There's other people getting money out of that, the State Police and of course the Fire and the volunteer Fire. Is that list in here that Trish keeps for us, the running totals? Sondra Smith: Toni Lilley that does that list has been out ill. She apologized for not being able to get us the Revenue and Expense Report. Eldon Roberts: Yes. It keeps a running total of where we are at every year. You can see how we compare a year ago, two years ago. Like last year, what was our insurance turn back? I was wondering if we were to get what they were predicting here $120,511 plus $41,070. That would be $160,600. I wondered how that would compare to what we received last year. There was some time when we were getting a lot of money out of that insurance turn back and it was a big help. It has since dwindled down quite a bit. Policemen's Pension & Relief Fund Board of Trustees Meeting Minutes January 22, 2015 Page 3 of 8 Sondra Smith: I'll see if I can get to it and give you that report. Election of Pension Board for 2015 Eldon Roberts: That will be coming up in April. We'll still have another meeting before we actually have to start doing that. Sondra Smith: I wanted to put that in there as a reminder so if there's anything you want to change about the election process, you can let us know before we get into that process. In April, we'll be sending out the letters. Eldon Roberts: It will be Melvin Stanley, myself, and John Brown up for re-election. Garrison Financial: 4th Ouarter Resorts James Bell, Garrison Financial: I thought I would start with a quick 41 quarter review. These three graphs that I printed out, just of markets in general are what happened in the 41" quarter and what we're looking at going forward. The first chart that you see, is a chart of the price of a barrel of oil. I'm sure if you've been following the news you've seen what's happened in the last half of last year and into this year with the price of oil. It's fallen by over 50%. That leads me to the next page. This is for the S&P500, the broad market divided up into ten broad economic sectors. You can tell nearly every sector of the market did well except for energy. Falling oil prices was good for lots of sectors of the economy, I'm sure it was good for the city. Anyone who's bought a tank of gas recently knows that it can be good for a lot of reasons, unless you're an energy company. The third chart, again we focus a lot on interest rates, we've talked about that in prior meetings. Interest rates in the 4th quarter continue to fall. This is the Ten Year Treasury Note, kind of our proxy for what interest rates have done. They fell during the 4°i quarter and have bounced back slightly here recently up to 1.90%. They were up to 2.20% when we met just three months ago. Which, at the time, seemed incredibly low. But here we are another 30 basis points lower than we were then. Kit Williams: When was the last time we were that low? James Bell: I believe back in 2012 we got just a little bit below that for a very brief period of time, kind of went down and then back up. We've fallen again since then. Kit Williams: Thanks James Bell: Very, very near all-time historic lows in interest rates which are good for the bonds that you own, but if we were buying new bonds at historically low interest rates, that's just the world we are living in. Good if you are taking out a mortgage, not so good if you are a bank lending money. With that it's kind of the back drop of what's happened in the market. I'll go through your report, you should have one in your packet. Starting on page 2, target asset allocation is 60% equities, 40% fixed income or bonds. You can see we are right on top of that. We like to keep about three or four months of ready cash as well to fund the distributions monthly. We are at 60.6% equities, 32.8% in bonds and about 6.5% cash. We are kind of right on top of what your asset allocation is. Barring anything unforeseen in the market, unless something gets way out of whack, we'll always be pretty close Policemen's Pension & Relief Fund Board of Trustees Meeting Minutes January 22, 2015 Page 4 of 8 to that target. That's kind of our guideline. Only if we thought stocks were way overvalued or bonds were way undervalued would we deviate significantly from that policy. Turning to the next page, we'll go through some of what we've done to the portfolio over the quarter. We talked last time we met about selling a treasury note that was yielding a really low yield. It was a high coupon treasury. We talked about selling it and reinvesting it in some corporate bonds. We sold the treasury and we bought the Honeywell, Union Pacific and Walt Disney bonds. You'll probably see more of that over time as we cycle out of some of the funds, possibly the Treasury and agency bond that you're in now, into more corporate bonds where we can get a little higher yield without taking whole lot of excess risk. We talked a little bit about the maturity of the fixed income portfolio, how long it is. The longer your maturity on fixed income, the more sensitive you are to rising interest rates. We're still convinced, we're at an all- time low interest rates, that 18 to 36 months from now I think rates are going to be higher than they are today. We're trying to position the portfolio where it's not as susceptible to rising interest rates. You do that by shortening your maturity, which is what we've done. We went from 4.2 years average maturity to 3.4 years average maturity to date. On the next page, you were pretty much full up on your equity exposure when we inherited the account from Longer. We have kind of rebalanced out of some of the equities into some of the others. There's not a lot of net change in equity exposure but we have sold some things and bought some things for our portfolio. When I mentioned energy stocks earlier being down for last year, part of the reason I brought that up is it was about 8.5% in energy stocks when we inherited the portfolio. We like energy as well. We've sold some of that over the course of the last six months. We are down to about 6.7% in energy stocks now. To the extent that you own any kind of energy stocks at all was detrimental to your equity performance. Moving on to the last page, if you look toward the bottom in the quarter to date column, for the 41' quarter your account was up 1.53%. If you break that down, the fixed income was up 1.02% and the equities were up 1.95%. To the extent that we underperformed our benchmark a little bit on the equity side. It was in general due to the exposure to energy stocks and a little bit of exposure to international stocks, both Europe and Asia emerging markets. None of which performed as well as our domestic stock index that we compare ourselves to. Eldon Roberts: When you all took over, we had $7,162,000 and now we are $7,040,000. That's to be expected because we are spending more than we're bringing in. We know that. We are trying to hold on for as long as we can until we see what happens. There are a lot of other funds that are worse off than we are, Fayetteville Fire being one of them. James Bell: Right, and we work with them as well. Eldon Roberts: But, it's to be expected. I hate to see it drop below $7,000,000 but it's fixing to in a heartbeat. I know we are taking three steps forward and sliding back five. I was telling Russ a while ago, I don't like to talk about it in terms of people dying, it helps the pension fund, but it is what it is. With the two people that passed, I looked to see and its $35,000 a year. Of the thirty-nine people I believe is still drawing, fourteen are single and the pension will stop when they decease. Maybe it will all work out in the end. I hate to see it drop below $7,000,000 but that'sjust the way it is. It's going to go down, it's not going to go up. James Bell: That's a known issue and we were actually talking about this in the office earlier today. No mix of prudent investments is going to make up for that. We see our job to stay prudent and do as good of ajob as we can knowing those perimeters. Eldon Roberts: I think that's exactly what our desires are too. Do the best you can do with what you have to do with. We've got to have conservativism, it's a pension fund. People depend on it to live on. Policemen's Pension & Relief Fund Board of Trustees Meeting Minutes January 22, 2015 Page 5 of 8 James Bell: The only thing I would add, we think we are about through rebalancing and reallocating the portfolio we inherited. There's a little bit more to go there but we are trying to be selective and opportunistic about when we do some of those things. We think overall the portfolio is structured on the equity side. We don't think stocks are overvalued right now, we think they are fairly valued. We are full up on the equity side and shortening maturity on the fixed income side in anticipation of rising interest rates. Should we see rising interest rates, what we want are those bonds coming due quickly so we can turn around and reinvest in what are now higher interest rates. What you don't want to do is lock yourself in long term when rates are really low. Melvin Stanley: What makes you think interest rates are going up because we've thought that for five or six years? James Bell: I know and I've said that before. I would have told you the same thing two years ago and I would've have been wrong. Here we are two years later and I thought rates would be higher by now. Melvin Stanley: What causes you to still think that? James Bell: There's a lot of talk in the markets right now and we're of the same mind that the Fed is getting ready to end some of the quantitative easing, the bond purchasing, the stuff that they've been doing that's keeping interest rates artificially low. Part of their mandate is keeping inflation in check and keeping unemployment low. We're seeing reported economic growth and reported unemployment coming down. When you see the confluence of those things happening, that's kind of a signal to the Fed that what they are doing is working and they may stop this quantitative easing and start letting short term interest rates float back up. We think all rates are going to float back up when and if they start doing that. Eldon Roberts: When the Feds talk about the unemployment rate, is that the rate they are going to use? I understand its way worse than that, unemployment. If you want to look at al I the people who have dropped out of the workforce, who have quit looking for ajob, who's given up. They are unemployed but somehow or another they don't count in these numbers that we see each month whatever the unemployment rate is announced. So are the Feds just looking at that number? James Bell: I would hope that they're a little smarter than that. That's why I call it the reported number because we all know when people actually stop looking for a job they quit getting counted in the denominator and that can make the rate fall even though these people have never found ajob. Eldon Roberts: They are talking the true rate of unemployment could be in the double digits, 12% maybe more. That's a significate difference from 5.8%. I never hear them talk about this other number that often. James Bell: You don't and I don't know if that's just because they are all kind of Federal Government Agencies, if you will, and so they're not going to come out and question the official number. They've continued quantitative easing even now even though those numbers have gotten better. That tells me they are at least taking that into consideration. They've pared it back some and they haven't officially started raising the Fed Funds Rate, which is a very short term interest rate. All the other rates kind of key off of that. A lot of talk that they may start that later this year in the fall, possibly into next year. It's a gamble. If you honestly believe 100% that rates are going to be higher ninety days from now, six months from now, you'd want that super short. You would want to be all in cash or something like that. We're hedging our bets a little bit here to say that we are 3.5 years of what your average maturity is. That's not a bet that rates are going to be higher absolutely six months from now. But neither is it locking in ten years. We are trying to find that sweet spot that says we can still earn some yield but we are positioned should rates start creeping up. Policemen's Pension & Relief Fund Board of Trustees Meeting Minutes January 22, 2015 Page 6 of 8 Eldon Roberts: What do you see that could be a potential problem for us as 2008 was? That was the housing market. It cost us a lot of money as well as a whole lot of other people. What's out there that could cause us that kind of problem again that would be that astronomical? James Bell: Some of those issues that caused the 2008 have been addressed somewhat, and there's more confidence in the market. There were a lot of questions, if you recall, back then about would the banks open on Monday. For better or worse the government has indicated they are going to back stop the banks. When I think about those things I think more of terrorism. Eldon Roberts: There's always going to be another shoe to drop. That was really tough on us. Kit Williams: It was a perfect storm. Eldon Roberts: It was. Kit Williams: They relaxed a lot of the rules and a lot of the top people in these corporations didn't actually even know what they were doing. James Bell: That's what makes our job so hard is that we look at companies and think Honeywell's a great company, they going to be able to pay their debts or a stock that we've invested in that we've done a lot of work on; but no amount of that kind of research can take into account those kind of exogenous events like we are talking about here. I have just one other housekeeping thing. Kerry and Glenn met with Marsha and Trish on the flow of funds. We are going to help you guys calculate the rate of return. It includes all of the inflows, not just what we see in our portfolio, but the millage money and tax money. Now they put some of that in the checking account or the general fund account. Sondra Smith: If I remember from the e-mail, they are going to have larger cash on hand. James Bell: They are going to start depositing those moneys into this account and then every month, instead of this account just making up whatever the difference is. It'll be the same amount coming out of this account each month because we are also getting the deposits. We used to not see the deposits into our account, they would just let us know how much difference needs to come from this account. Eldon Roberts: So they would just let you know the difference in what the deposit and what we had to have to pay the pension board? James Bell: Yes sir. Sondra Smith: Like if your turn back came in and you had more than enough money in the turn back to pay the pension for that month then they wouldn't ask for a draw. Now they are going to ask for the same draw every single month and keep a little bit more in the cash account. Eldon Roberts: That cash account is kept here? It is earning something, is it not? Kit Williams: Virtually nothing, but something. James Bell: Thank you guys very much. Policemen's Pension & Relief Fund Board of Trustees Meeting Minutes January 22, 2015 Page 7 of 8 Informational: Longer View January 7, 2015 Eldon Roberts: Do we continue to get this or is it just a spill over? Sondra Smith: I think it's just a spill over because of when you changed and since you were with them for part of the year. You probably won't get anything anymore. And to answer your question on the turn back, last year you received $152,519. For 2015 they are estimating $120,511. On the future supplement you received $44,280. The police supplement was $24,600. The $152,519 are the two numbers added together for the estimated premium and the additional premium. That should increase to about $160,000. It looks like it's going to be a little bit more, but you never know for sure. That's been anywhere from $186,000 in 2008 to $213,000. Some of our insurance rates may go down. I don't know if it'll effect your plan, but on the Fire we got a better rating so that should cause premiums to go down for home owners. Eldon Roberts: That's happens year to year. The better the firefighting company is, the better your rates are. I don't see it affecting us that much. Automobile insurance keeps going up, it never does take much of a fall. I think that's where our money comes from is automobile insurances. Sondra Smith: Don't you receive some from fines? Eldon Roberts: We actually receive 10% of all the fines and forfeitures that go through Municipal Court that are collected. Sondra Smith: That could fluctuate too 2015 Meeting Calendar Sondra Smith: I didn't put a copy of that in but your next meeting is April 16, 2015. And you want us to proceed with the election like we have in the past? Eldon Roberts: I think it works very well. There's not a lot of room for anything to go south on us. Sondra Smith: You do it differently and yours seems to work better than the Fire's. The Fire Pension asks for nominations first and then elections. They do not have a good turn out from the people that send back for nominations. Itjust kind of works better this way. Eldon Roberts: That would be confusing. The way we do here, you simply send a letter to every voting member and tell them what three are up for election and you can vote for anyone that you want too except for the three that's up for election. The way the ballots are cast and counted doesn't leave any room for error. Kit Williams: I think it's a much better procedure. The Fire is too complex. Sondra Smith: And the Fire we have to open the ballots in an open meeting. They come for a five minute meeting for us to open the ballots and read the names. Policemen's Pension & Relief Fund Board of Trustees Meeting Minutes January 22, 2015 Page 8 of 8 Eldon Roberts: We've never had any problem with ours. I've never had anyone come to me and say I'm not happy with the way the pension board elections are going. Sondra Smith: If you're okay with the process we are implementing now then we'll continue that process. In late April we will send out the letter and the election process to start. Adjournment: 3:30 p.m. POLICE PENSION FUND May 2015 Month 5 5 EMP# NAME 154 ALLEN, CHARLES 206 BAYLES, BOBBI J 216 BLACK, MILDRED 147 BRADLEY, GERALD 139 BRADLEY, RANDALL 167 BROWN, JOHN 157 CARROLL,RONALD L 151 COLE, RUSTON 160 DUGGER,GARY 140 FOSTER, BILLY D. 148 FRIEND, JERRY 161 HANNA, JANICE 145 HANNA, MARK 169 HELDER, TIM 180 HOYT, RICK 180 HOYT, RICK Plus 25 add pay 146 HUTCHENS, BERNICE 194 JOHNSON, FRANK 215 JOHNSON, JOYCE 103 JOHNSON, WENDELL 118 JONES, BOB 211 JONES, MICHELE 144 KILGORE, DONALD 218 MARTIN, CONNIE 128 MCCAWLEY, LARRY 136 MITCHELL, MICHAEL 158 MUNSON,ANGELA 112 MURPHY, JAKE 137 PERDUE, LARRY 164 PERSHALL, ROBIN 132 PHILLIPS, HOMER GENE 199 PRESTON, NORMA J 135 RICKMAN, LOREN 214 RIGGINS, BONNIE 183 ROBERTS, ELDON 183 ROBERTS, ELDON Plus 25 add pay 212 ROBERTS, CAROLYN K 212 ROBERTS, CAROLYN K Plus 25 add pay 159 SCHUSTER,JOHN H. 168 STANLEY, MELVIN 133 SURLES, JERRY 142 TAYLOR, DENNIS 163 WATSON, RICHARD 163 Watson, Richard Plus 25 Add'] Pay 149 WILLIAMS, JOYCE 195 WITT, BETTY J 213 WOOD, RUTHIE 5 6800-9800 Regular Mo 5335-00 Benefit YTD Reg Benefit 5 5 5 5 6800-9800 5335-05 Suppl. YTD Suppl. Future Supple $ 2,584.64 $ 12,923.20 $ 50.00 $ 250.00 $ 1,587.41 $ 7,937.05 $ 50.00 $ 250.00 $ 1,125.64 $ 5,628.20 $ 50.00 $ 250.00 $ 4,820.09 $ 24,100.45 $ 50.00 $ 250.00 $ 2,860.17 $ 14,300.85 $ 50.00 $ 250.00 $ 4,362.01 $ 21,810.05 $ 50.00 $ 250.00 $ 2,106.04 $ 10,530.20 $ 50.00 $ 250.00 $ 3,065.74 $ 15,328.70 $ 50.00 $ 250.00 $ 3,163.74 $ 15,818.70 $ 50.00 $ 250.00 $ 3,207.35 $ 16,036.75 $ 50.00 $ 250.00 $ 1,970.42 $ 9,852.10 $ 50.00 $ 250.00 $ 1,368.59 $ 6,842.95 $ - $ - $ 1,368.59 $ 6,842.95 $ 50.00 $ 250.00 $ 5,838.12 $ 29,190.60 $ 50.00 $ 250.00 $ 7,460.01 $ 37,300.05 $ 50.00 $ 250.00 $ 272.01 $ 1,360.05 $ 1,825.54 $ 9,127.70 $ 50.00 $ 250.00 $ 7,974.81 $ 39,874.05 $ 50.00 $ 250.00 $ 2,455.50 $ 12,277.50 $ 50.00 $ 250.00 $ 783.15 $ 3,915.75 $ 50.00 $ 250.00 $ 3,300.45 $ 16,502.25 $ 50.00 $ 250.00 $ 1,182.26 $ 5,911.30 $ 2,046.48 $ 10,232.40 $ 50.00 $ 250.00 $ 3,692.85 $ 18,464.25 $ 50.00 $ 50.00 $ 1,694.79 $ 8,473.95 $ 50.00 $ 250.00 $ 2,305.29 $ 11,526.45 $ 50.00 $ 250.00 $ 4,198.15 $ 20,990.75 $ 50.00 $ 250.00 $ 405.75 $ 2,028.75 $ 50.00 $ 250.00 $ 2,322.67 $ 11,613.35 $ 50.00 $ 250.00 $ 1,525.07 $ 7,625.35 $ - $ - $ 1,754.44 $ 8,772.20 $ 50.00 $ 250.00 $ 1,601.37 $ 8,006.85 $ 50.00 $ 250.00 $ 2,231.07 $ 11,155.35 $ 50.00 $ 250.00 $ 1,669.37 $ 8,346.85 $ 50.00 $ 250.00 $ 4,263.24 $ 21,316.20 $ 50.00 $ 250.00 $ 587.09 $ 2,935.45 $ - $ - $ 3,216.13 $ 16,080.65 $ - $ 442.89 $ 2,214.45 $ - $ 3,117.36 $ 15,586.80 $ 50.00 $ 250.00 $ 4,880.07 $ 24,400.35 $ 50.00 $ 250.00 $ 2,721.40 $ 13,607.00 $ 50.00 $ 250.00 $ 2,063.93 $ 10,319.65 $ 50.00 $ 250.00 $ 6,947.05 $ 34,735.25 $ 50.00 $ 250.00 $ 948.76 $ 4,743.80 $ - $ - $ 2,539.66 $ 12,698.30 $ 50.00 $ 250.00 $ 1,766.83 $ 8,834.15 $ 50.00 $ 250.00 $ 1,580.93 $ 7,904.65 $ 50.00 $ 250.00 $ 125,204.92 $ 626,024.60 $1,950.00 $ 9,550.00 $ - POLICE PENSION FUND 6 6 6 6 6 June 2015 6800-9800 6800-9800 Month 6 Regular Mo 5335-00 5335-05 6 EMP# NAME Benefit YTD Reg Benefit Suppl. YTD Suppl. Future Supple 154 ALLEN, CHARLES $ 2,584.64 $ 15,507.84 $ 50.00 $ 300.00 206 BAYLES, BOBBI J $ 1,587.41 $ 9,524.46 $ 50.00 $ 300.00 216 BLACK, MILDRED $ 1,125.64 $ 6,753.84 $ 50.00 $ 300.00 147 BRADLEY, GERALD $ 4,820.09 $ 28,920.54 $ 50.00 $ 300.00 139 BRADLEY, RANDALL $ 2,860.17 $ 17,161.02 $ 50.00 $ 300.00 167 BROWN, JOHN $ 4,362.01 $ 26,172.06 $ 50.00 $ 300.00 157 CARROLL,RONALD L $ 2,106.04 $ 12,636.24 $ 50.00 $ 300.00 151 COLE, RUSTON $ 3,065.74 $ 18,394.44 $ 50.00 $ 300.00 160 DUGGER,GARY $ 3,163.74 $ 18,982.44 $ 50.00 $ 300.00 140 FOSTER, BILLY D. $ 3,207.35 $ 19,244.10 $ 50.00 $ 300.00 148 FRIEND, JERRY $ 1,970.42 $ 11,822.52 $ 50.00 $ 300.00 161 HANNA, JANICE $ 1,368.59 $ 8,211.54 $ - $ - 145 HANNA, MARK $ 1,368.59 $ 8,211.54 $ 50.00 $ 300.00 169 HELDER, TIM $ 5,838.12 $ 35,028.72 $ 50.00 $ 300.00 180 HOYT, RICK $ 7,460.01 $ 44,760.06 $ 50.00 $ 300.00 180 HOYT, RICK Plus 25 add pay $ 272.01 $ 1,632.06 146 HUTCHENS, BERNICE $ 1,825.54 $ 10,953.24 $ 50.00 $ 300.00 194 JOHNSON, FRANK $ 7,974.81 $ 47,848.86 $ 50.00 $ 300.00 215 JOHNSON, JOYCE $ 2,455.50 $ 14,733.00 $ 50.00 $ 300.00 103 JOHNSON, WENDELL $ 783.15 $ 4,698.90 $ 50.00 $ 300.00 118 JONES, BOB $ 3,300.45 $ 19,802.70 $ 50.00 $ 300.00 211 JONES, MICHELE $ 1,182.26 $ 7,093.56 144 KILGORE, DONALD $ 2,046.48 $ 12,278.88 $ 50.00 $ 300.00 218 MARTIN, CONNIE $ 3,692.85 $ 22,157.10 $ 50.00 $ 50.00 128 MCCAWLEY, LARRY $ 1,694.79 $ 10,168.74 $ 50.00 $ 300.00 136 MITCHELL, MICHAEL $ 2,305.29 $ 13,831.74 $ 50.00 $ 300.00 158 MUNSON,ANGELA $ 4,198.15 $ 25,188.90 $ 50.00 $ 300.00 112 MURPHY, JAKE $ 405.75 $ 2,434.50 $ 50.00 $ 300.00 137 PERDUE, LARRY $ 2,322.67 $ 13,936.02 $ 50.00 $ 300.00 164 PERSHALL, ROBIN $ 1,525.07 $ 9,150.42 $ - $ - 132 PHILLIPS, HOMER GENE $ 1,754.44 $ 10,526.64 $ 50.00 $ 300.00 199 PRESTON, NORMA J $ 1,601.37 $ 9,608.22 $ 50.00 $ 300.00 135 RICKMAN, LOREN $ 2,231.07 $ 13,386.42 $ 50.00 $ 300.00 214 RIGGINS, BONNIE $ 1,669.37 $ 10,016.22 $ 50.00 $ 300.00 183 ROBERTS, ELDON $ 4,263.24 $ 25,579.44 $ 50.00 $ 300.00 183 ROBERTS, ELDON Plus 25 add pay $ 587.09 $ 3,522.54 $ - $ - 212 ROBERTS, CAROLYN K $ 3,216.13 $ 19,296.78 $ - 212 ROBERTS, CAROLYN K Plus 25 add pay $ 442.89 $ 2,657.34 $ - 159 SCHUSTER,JOHN H. $ 3,117.36 $ 18,704.16 $ 50.00 $ 300.00 168 STANLEY, MELVIN $ 4,880.07 $ 29,280.42 $ 50.00 $ 300.00 133 SURLES, JERRY $ 2,721.40 $ 16,328.40 $ 50.00 $ 300.00 142 TAYLOR, DENNIS $ 2,063.93 $ 12,383.58 $ 50.00 $ 300.00 163 WATSON, RICHARD $ 6,947.05 $ 41,682.30 $ 50.00 $ 300.00 163 Watson, Richard Plus 25 Add'] Pay $ 948.76 $ 5,692.56 $ - $ - 149 WILLIAMS, JOYCE $ 2,539.66 $ 15,237.96 $ 50.00 $ 300.00 195 WITT, BETTY J $ 1,766.83 $ 10,600.98 $ 50.00 $ 300.00 213 WOOD, RUTHIE $ 1,580.93 $ 9,485.58 $ 50.00 $ 300.00 $ 125,204.92 $ 751,229.52 $1,950.00 $ 11,450.00 $ - POLICE PENSION FUND July 2015 Month 7 7 EMP# NAME 154 ALLEN, CHARLES 206 BAYLES, BOBBI J 216 BLACK, MILDRED 147 BRADLEY, GERALD 139 BRADLEY, RANDALL 167 BROWN, JOHN 157 CARROLL,RONALD L 151 COLE, RUSTON 160 DUGGER,GARY 140 FOSTER, BILLY D. 148 FRIEND, JERRY 161 HANNA, JANICE 145 HANNA, MARK 169 HELDER, TIM 180 HOYT, RICK 180 HOYT, RICK Plus 25 add pay 146 HUTCHENS, BERNICE 194 JOHNSON, FRANK 215 JOHNSON, JOYCE 103 JOHNSON, WENDELL 118 JONES, BOB 211 JONES, MICHELE 144 KILGORE, DONALD 218 MARTIN, CONNIE 128 MCCAWLEY, LARRY 136 MITCHELL, MICHAEL 158 MUNSON,ANGELA 112 MURPHY, JAKE 137 PERDUE, LARRY 164 PERSHALL, ROBIN 132 PHILLIPS, HOMER GENE 199 PRESTON, NORMA J 135 RICKMAN, LOREN 214 RIGGINS, BONNIE 183 ROBERTS, ELDON 183 ROBERTS, ELDON Plus 25 add pay 212 ROBERTS, CAROLYN K 212 ROBERTS, CAROLYN K Plus 25 add pay 159 SCHUSTER,JOHN H. 168 STANLEY, MELVIN 133 SURLES, JERRY 142 TAYLOR, DENNIS 163 WATSON, RICHARD 163 Watson, Richard Plus 25 Add'I Pay 149 WILLIAMS, JOYCE 195 WITT, BETTY J 213 WOOD, RUTHIE 7 6800-9800 Regular Mo 5335-00 Benefit YTD Reg Benefit 7 7 7 7 6800-9800 5335-05 Suppl. YTD Suppl. Future Supple $ 2,584.64 $ 18,092.48 $ 50.00 $ 350.00 $ 1,587.41 $ 11,111.87 $ 50.00 $ 350.00 $ 1,125.64 $ 7,879.48 $ 50.00 $ 350.00 $ 4,820.09 $ 33,740.63 $ 50.00 $ 350.00 $ 2,860.17 $ 20,021.19 $ 50.00 $ 350.00 $ 4,362.01 $ 30,534.07 $ 50.00 $ 350.00 $ 2,106.04 $ 14,742.28 $ 50.00 $ 350.00 $ 3,065.74 $ 21,460.18 $ 50.00 $ 350.00 $ 3,163.74 $ 22,146.18 $ 50.00 $ 350.00 $ 3,207.35 $ 22,451.45 $ 50.00 $ 350.00 $ 1,970.42 $ 13,792.94 $ 50.00 $ 350.00 $ 1,368.59 $ 9,580.13 $ - $ - $ 1,368.59 $ 9,580.13 $ 50.00 $ 350.00 $ 5,838.12 $ 40,866.84 $ 50.00 $ 350.00 $ 7,460.01 $ 52,220.07 $ 50.00 $ 350.00 $ 272.01 $ 1,904.07 $ 1,825.54 $ 12,778.78 $ 50.00 $ 350.00 $ 7,974.81 $ 55,823.67 $ 50.00 $ 350.00 $ 2,455.50 $ 17,188.50 $ 50.00 $ 350.00 $ 783.15 $ 5,482.05 $ 50.00 $ 350.00 $ 3,300;45 $ 23,103.15 $ 50.00 $ 350.00 $ 1,182.26 $ 8,275.82 $ 2,046.48 $ 14,325.36 $ 50.00 $ 350.00 $ 3,692.85 $ 25,849.95 $ 50.00 $ 50.00 $ 1,694.79 $ 11,863.53 $ 50.00 $ 350.00 $ 2,305.29 $ 16,137.03 $ 50.00 $ 350.00 $ 4,198.15 $ 29,387.05 $ 50.00 $ 350.00 $ 405.75 $ 2,840.25 $ 50.00 $ 350.00 $ 2,322.67 $ 16,258.69 $ 50.00 $ 350.00 $ 1,525.07 $ 10,675.49 $ - $ - $ 1,754.44 $ 12,281.08 $ 50.00 $ 350.00 $ 1,601.37 $ 11,209.59 $ 50.00 $ 350.00 $ 2,231.07 $ 15,617.49 $ 50.00 $ 350.00 $ 1,669.37 $ 11,685.59 $ 50.00 $ 350.00 $ 4,263.24 $ 29,842.68 $ 50.00 $ 350.00 $ 587.09 $ 4,109.63 $ - $ - $ 3,216.13 $ 22,512.91 $ - $ 442.89 $ 3,100.23 $ - $ 3,117.36 $ 21,821.52 $ 50.00 $ 350.00 $ 4,880.07 $ 34,160.49 $ 50.00 $ 350.00 $ 2,721.40 $ 19,049.80 $ 50.00 $ 350.00 $ 2,063.93 $ 14,447.51 $ 50.00 $ 350.00 $ 6,947.05 $ 48,629.35 $ 50.00 $ 350.00 $ 948.76 $ 6,641.32 $ - $ - $ 2,539.66 $ 17,777.62 $ 50.00 $ 350.00 $ 1,766.83 $ 12,367.81 $ 50.00 $ 350.00 $ 1,580.93 $ 11,066.51 $ 50.00 $ 350.00 $ 125,204.92 $ 876,434.44 $1,950.00 $ 13,350.00 $ Revenues: Employee Contributions Employer Contributions State Insurance Tax Local Millage (A mills) 10% City Fines and Forfeitures Sale of Confiscated Goods Interest and Dividends Gain (Loss) on Sales Police Supplement Future Supplement Misc Revenue Total Revenue Expenditures Regular Monthly Benefits Police Supplement Future Supplement Investment Manager Fees Other Expenses: Office Supplies/printing Audit Fees Professional Services Legal Fees Bank Fees Total Expenses Net Income (Loss) Before Market Adj'TM Market Adjustment Net Income (Loss) Police Pension Fund Revenue Expense Summary 12/31/2014 12/31/2013 2012 2011 2010 2009 2008 2007 2006 2005 $ 152,519.00 $ 142,151.31 $ 138,410.77 $ 205,694.53 $ 213,357.83 $ 214,429.30 $ $ 525,620.07 $ 494,749.58 $ 511,961.22 $ 498,380.57 $ 508,192.07 $ 485,345.06 $ $ 101,595.92 $ 112,992.59 $ 125,274.87 $ 126,045.40 $ 130,723.07 $ 123,653.64 $ $ 5,367.25 $ 1,898.28 $ 3,491.81 $ 5,026.40 $ 5,487.59 $ 9,732.16 $ $ 250,152.16 $ 263,480.49 $ 285,514.18 $ 263,520.02 $ 267,714.80 $ 256,907.42 $ $ 513,762.17 $ 160,066.59 $ 168,288.38 $ 209,001.15 $ 362,318.64 $ 153,193.23 $ $ 37,200.00 $ 37,800.00 $ 39,900.00 $ 40,500.00 $ 42,000.00 $ 31,200.00 $ $ 44,280.00 $ 46,620.00 $ 55,575.00 $ 36,450.00 $ 26,061.50 $ 38,350.00 $ $ 195.77 $ 53.39 $ 104.60 $ 1,561.27 $ 5,757.99 $ $ 1,630,496.57 $ 1,259,954.61 $ 1,328,469.62 $ 1,384,722.67 $ 1,557,416.77 $ 1,318,568.80 $ 313,494.32 $ 1,565,284.00 $ 1,620,942.00 $ 1,499,536.00 $ 1,533,945.72 $ 1,535,372.30 $ 1,551,087.50 $ 1,564,986.62 $ 1,582,900.00 $ 1,628,521.36 $ 1,638,067.76 $ 1,5B7,319.00 $ 1,456,466.00 $ 1,362,068.00 $ 24,550.00 $ 24,650.00 $ 25,500.00 $ 26,400.00 $ 27,250.00 $ 29,300.00 $ 30,000.00 $ 30,000.00 $ 29,600.00 $ 29,800.00 $ 44,280.00 $ 45,510.00 $ 51,870.00 $ 35,640.00 $ 24,952.50 $ 36,816.00 $ 41,370.00 $ 86,040.00 $ 60,060.00 $ 48,245.00 $ 56,395.86 $ 66,240.45 $ 69,500.53 $ 71,050.23 $ 70,369.02 $ 68,150.57 $ 82,754.75 $ 87,712.00 $ 86,243.00 $ 86,672.00 $ 51.52 $ 56.81 $ 46.20 $ - $ 84.00 $ 3,500.00 $ 3,400.00 $ 3,600.00 $ 3,500.00 $ 3,500.00 $ 3,500.00 $ 3,500.00 $ 3,500.00 $ 3,300.00 $ 3,210.00 $ 103.75 $ $ 2,000.00 $ $ 1,025.00 $ 77.18 $ 99.10 $ 89.83 $ 164.48 $ 119.34 $ 181.69 $ 203.21 $ 195.00 $ 156.00 $ 156.00 $ 1,662,904.03 $ 1,675,328.66 $ 1,701,694.06 $ 1,701,741.33 $ 1,709,090.86 $ 1,766,553.62 $ 1,795,895.72 $ 1,788,766.00 $ 1,636,850.00 $ 1,532,151.00 $ (32,407.46) $ (415,374.05) $ (373,224.44) $ (317,018.66) $ (151,674.09) $ (447,984.82) $ (1,482,401.40) $ (223,482.00) $ (15,908.00) $ (32,615.00) $ (355,917.05) $ 95,442.84 $ (13,498.87) $ (687.82) $ 360,267.86 $ 762,432.96 $ (1,291,031.77) $ 151,740.00 $ 344,973.00 $ (361,660.00) $ (388,324.51) $ (319,931.21) $ (386,723.31) $ (317,706.48) $ 208,593.77 $ 314,448.14 $ (2,773,433.17) $ (71,742.00) $ 329,065.00 $ (394,475.00) Book Value Total Reserve Assets ` $ 6,653,793.10 $ 6,682,459.70 $ 7,081,891.04 $ 7,468,021.86 $ 7,785,041.00 $ 7,950,215.00 $ 8,398,199.00 $ 9,880,601.00 $ 1D,104,083.00 $ 10,119,990.00 Market Value Total Reserve Assets $ 7,030,014.20 $ 7,443,057.63 $ 7,689,491.43 $ 8,156,105.82 $ 8,555,697.00 $ 6,360,804.00 $ 9,046,366.00 $ 10,619,789.00 $ 10,891,530.00 $ 10,562,465.00 'Assets less any liabilities " Market Value calculated at year end 2/26/2015 C:\Users{ssmith\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Ou0ook\CP4W827V\Police Pension Summary - $ - $ 4,139.00 $ 5,193.00 - $ - $ 8,278.00 $ 10,385.00 186,429.42 $ 190,192.00 $ 226,826.00 $ 353,271.00 441,696.50 $ 388,877.00 $ 370,649.00 $ 339,416.00 131,583.83 $ 106,385.00 $ 119,147.00 $ 126,833.00 7,715.61 $ 10,806.00 $ 6,343.00 $ 120.00 359,998.26 $ 356,699.00 $ 373,776.00 $ 347,752.00 (885,460.70) $ 395,378.00 $ 420,298.00 $ 231,691.00 30,000.00 $ 30,000.00 $ 30,300.00 $ 31,275.00 41,370.00 $ 86,040.00 $ 60,060.00 $ 51,199.00 161.46 $ 907.00 $ 1,126.00 $ 2,401.00 313,494.32 $ 1,565,284.00 $ 1,620,942.00 $ 1,499,536.00 $ 1,533,945.72 $ 1,535,372.30 $ 1,551,087.50 $ 1,564,986.62 $ 1,582,900.00 $ 1,628,521.36 $ 1,638,067.76 $ 1,5B7,319.00 $ 1,456,466.00 $ 1,362,068.00 $ 24,550.00 $ 24,650.00 $ 25,500.00 $ 26,400.00 $ 27,250.00 $ 29,300.00 $ 30,000.00 $ 30,000.00 $ 29,600.00 $ 29,800.00 $ 44,280.00 $ 45,510.00 $ 51,870.00 $ 35,640.00 $ 24,952.50 $ 36,816.00 $ 41,370.00 $ 86,040.00 $ 60,060.00 $ 48,245.00 $ 56,395.86 $ 66,240.45 $ 69,500.53 $ 71,050.23 $ 70,369.02 $ 68,150.57 $ 82,754.75 $ 87,712.00 $ 86,243.00 $ 86,672.00 $ 51.52 $ 56.81 $ 46.20 $ - $ 84.00 $ 3,500.00 $ 3,400.00 $ 3,600.00 $ 3,500.00 $ 3,500.00 $ 3,500.00 $ 3,500.00 $ 3,500.00 $ 3,300.00 $ 3,210.00 $ 103.75 $ $ 2,000.00 $ $ 1,025.00 $ 77.18 $ 99.10 $ 89.83 $ 164.48 $ 119.34 $ 181.69 $ 203.21 $ 195.00 $ 156.00 $ 156.00 $ 1,662,904.03 $ 1,675,328.66 $ 1,701,694.06 $ 1,701,741.33 $ 1,709,090.86 $ 1,766,553.62 $ 1,795,895.72 $ 1,788,766.00 $ 1,636,850.00 $ 1,532,151.00 $ (32,407.46) $ (415,374.05) $ (373,224.44) $ (317,018.66) $ (151,674.09) $ (447,984.82) $ (1,482,401.40) $ (223,482.00) $ (15,908.00) $ (32,615.00) $ (355,917.05) $ 95,442.84 $ (13,498.87) $ (687.82) $ 360,267.86 $ 762,432.96 $ (1,291,031.77) $ 151,740.00 $ 344,973.00 $ (361,660.00) $ (388,324.51) $ (319,931.21) $ (386,723.31) $ (317,706.48) $ 208,593.77 $ 314,448.14 $ (2,773,433.17) $ (71,742.00) $ 329,065.00 $ (394,475.00) Book Value Total Reserve Assets ` $ 6,653,793.10 $ 6,682,459.70 $ 7,081,891.04 $ 7,468,021.86 $ 7,785,041.00 $ 7,950,215.00 $ 8,398,199.00 $ 9,880,601.00 $ 1D,104,083.00 $ 10,119,990.00 Market Value Total Reserve Assets $ 7,030,014.20 $ 7,443,057.63 $ 7,689,491.43 $ 8,156,105.82 $ 8,555,697.00 $ 6,360,804.00 $ 9,046,366.00 $ 10,619,789.00 $ 10,891,530.00 $ 10,562,465.00 'Assets less any liabilities " Market Value calculated at year end 2/26/2015 C:\Users{ssmith\AppData\Local\Microsoft\Windows\Temporary Internet Files\Content.Ou0ook\CP4W827V\Police Pension Summary LOPFI ARKANSAS LOCAL POLICE & FIRE RETIREMENT SYSTEM 620 W. 3rd, Suite 200 Little Rock, Arkansas 72201-2223 Telephone: 501.682.1745 Toll -Free: 866.859.1745 To: Local Fire and Police Pension Funds Fax: 501.682.1751 email: info@lopfi-prb.com From: Arkansas Local Police and Fire Retirement System (LOPFI) website: www.lopfi-prb.com Re: Consolidation of Local Plan Date: January 2015 State law permits a Local Fire or Police Pension Fund (Local Plan) to assign its administration to the Arkansas Local Police and Fire Retirement System (LOPFI). This is only a change in administration. Benefits remain unchanged except for locations that approve the addition of a three percent (3%) compound cost of living adjustment (COLA) for the Local Plan and fire pension funds that have not enacted Act 397 benefits (co -equal spouse benefit.) To Consider Consolidation with LOPFI A Local Plan must request an actuarial valuation to determine the initial employer contribution rate to fund benefits for the Local Plan and LOPFI for the affected department. The valuation will provide an employer contribution rate to implement a 3% compound COLA for the Local Plan and a rate without a COLA. The valuation fee has a base amount of $600 for a Local Plan with fewer than 20 total participants (active and retired) with an additional $20 for each participant up to 100 and $10 for each participant over 120. Make the check payable to "Gabriel, Roeder, Smith, & Co." and mail to LOPFI. The valuation process takes about six (6) weeks to complete and will begin once the request and payment are received. LOPFI will mail the completed valuation to the Local Plan. If the Local Plan chooses to proceed with consolidation, it will pass a resolution asking the governing body (City Council or Board of Directors/Commissioners) to adopt an ordinance authorizing the governing body's presiding officer to sign an irrevocable agreement to consolidate the Local Plan with LOPFI. Upon receipt of the properly executed resolution, ordinance, and agreements the LOPFI Board of Trustees will decide whether to accept administration of the Local Plan. Upon the LOPFI Board's approval, consolidation shall proceed. LOPFI must receive all records and assets prior to the start of LOPFI administration. Should you have questions, please contact either David Clark or Denise Collins. Policemen's Pension and Relief Board of Trustees Third Thursday of the First Month of each Quarter 3:00 p.m. City Administration Room 326 January 22, 2015 April 16, 2015 July 16, 2015 October 15, 2015 N L N Q I O O O C O O N i O C CO n N N N � .-I '-1 o VOJ O1 !Il M1 d ti 0. N O C N Q l0 LL O m N O I c L L d 6 oma d x E I 0 1c Mo. 1-! c - M omI x i i ut m m Mo WWI N N I .+ M �+ M Q L Q O DI x N .r Q L O ma O o .. 0 O U I � 01 F- � O' E U' >_ a !a c � a F- E o L O W d O N M O Ol o m � N.+v n M In O N Z N M N M1 LL Lfl N � N O a . N d' m a 0 L M � � wo 0 •p o 0 o LL o Ol N N N 0110 M N � M L N L O N O M a (a N c C LN in O w m O M1 O Ln M1 01 1--I M1 m m � N O r1 N .+ M � M 6 r .a .+ m 6 L C ++ O UI d � a Q h N Ln N C) - 0 0 0 C> C) o N N N S o c O 01 o a v 0 l0 J H O Q M1 V V Q Ol C .ti N O C V1 111 LL O m N OI I L !T L L � YE¢ 0w 11 m O . C O oMM N 2 I N m N O M1 LL N N I M ~a+M P L P O >P = C 01 L O � J1O n 0 O U I 01 1- V 7= f� C U1 E o QI O C) O O N M O Ol O W l0 > r M In Zo N z M . W N N O .y Y N U n O a d Q 0 L y OL w o ') o U') 0O 0 01 N 111 N Y� MW O1N NN � VJ Q M N L L 111 O Q NC N C l L n m O lfl O NW I--1 M1 W m N O N ..M >1 ^ � v v L C � 6 L N Q Q¢h 6 a O O O O O O O • O o In o n M N N o • an on.m l D J O+ M1 a .ti Lfl M1 U V ri M C O No N N N ...0 .. 1lJLL O O] N O I O L L C a Q O Q ¢ Y E I O 0 m O I -r O O N N-.oM1 N N I +� m Q L Q O OI 2 N Ol L O J10 w Q .. UJ O U I Ol F Q E L'] T O E O M L o W p f7 0 0 N M N o m o m Ic Ul .a p O N Z M1 N O .a N to V' Q � a Q N L L ] � W O O O O Ol .Na N N m � N N 10 N L l!1 O Q N C O• O y m N 0 m m 0 M1 O M1 T M1 W m � N O N .. m C) m N L C � 6 UI Q ] 6 ¢ h