2019-11-04 General & Police Fund MeetingCITY OF OKEECHOBEE GENERAL EMPLOYEES/POLICE/FIRE PENSION BOARDS
REGULAR MEETING MINUTES, November 4, 2019
CITY HALL, 55 SE THIRD AVENUE
OKEECHOBEE, FL 34974
1. CALL TO ORDER
N athan Pippin called the meeting of the Board of Trustees for the City of Okeechobee General
Employees, Police, and Firefighter Pension Boards to order at 5:03 PM in the Council Chamber at City
H all. Those persons present included:
TRUSTEES
OKEECHOBEE GENERAL
N athan Pippin, Chairman
Jackie Dunham, Secretary
Willie Hall, Jr.
Melissa Henry
TRUSTEES
POLICE
Bettye Taylor - Secretary
James Pickering
Ray Worley
2. PUBLIC COMMENT
There were no public comments at this time.
OTHERS
Kyle Tintle & Scott Baur, Resource Centers
Scott Christiansen Attorney, Christiansen & Dehner
John McCann, AndCo
India Reidel, Finance Director City of Okeechobee
Monica Clark, Okeechobee City Council
TRUSTEES
FIREFIGHTERS
H erb Smith, Chairman
G len Hodges
It was noted that the Firefighter's Pension Board did not have a quorum and a Special Meeting will be
scheduled in this quarter. Ms. Tintle informed the Boards that Mindy Johnson of Salem Trust is unable
to attend the meeting tonight due to illness, but she will be present at the next Quarterly Meeting.
3. REPORTS
Investment Report (John McCann)
Mr. McCann provided the quarterly investment reports for each Board's review for the period ending
September 30, 2019. Mr. McCann continued reviewing the performance of the portfolios for the
General Employees', Firefighters' and Police Plans. The market value for this quarter for the General
Plan was $4,996,240 versus the previous quarter at $4,969,329 a difference of $26,911; the Fire Plan
e nded the quarter with assets of $4,376,344 versus the previous quarter's ending balance of $4,310,683
a difference of $65,661; the Police Plan ended the quarter with $9 627,356 in assets versus last quarter's
balance of $9,507,343 in assets a difference of $120,013 Mr. McCann reviewed the asset allocations for
e ach Plan. He continued with the numbers for the quarter: General Employees 0.89% versus the policy
o f 1.35% a difference of -0.46% Fire 0.82% versus the policy of 1.21%, a difference of -0.39%; and Police
0.80% versus the policy of 1.21% a difference of -0.41%. Mr. McCann reviewed the fiscal year to date
n umbers, one year, three year, five year, and the returns since inception for each of the Plans.
Mr. McCann expressed his disappointment that the Plans lagged benchmark which he attributed to the
u nderperformance of Becker, a manager each Board has replaced. Nathan Pippin inquired about Real
Estate a recommendation Mr McCann had made at previous Board Meetings, to diversify the portfolios
and to reallocate funds from Fixed Income. He was pleased to inform the Trustees in the past 10 fiscal
years, the Plans made assumption in all but 3 years. Mr. McCann considers that really excellent. Bettye
Taylor stated she recently returned from a conference where others discussed Real Estate being in their
plan's portfolios and it did not help. Mr. McCann said that Real Estate is added to the portfolios for the
Meeting November 4, 2019
Page 2 of 4
long term not quick returns. Bettye Taylor noted that returns, even unrealized losses, can lower fiscal
returns, therefore increase required contributions.
Attorney Report (Scott Christiansen)
Mr. Christiansen reported on the Ordinances that were presented to the City Council and passed
allowing all three Boards to invest in Real Estate. The Investment Policy Statements for all 3 Boards will
still need to be changed to reflect the Ordinance. This precipitated a lively discussion on the pros and
cons of investing in Real Estate with Pension Funds.
Nathan Pippin would like to stop discussing investing in Real Estate and move forward with an action.
Bettye Taylor is suspicious of retail space. Nathan Pippin added that Intercontinental only holds grade A
properties. Mr. McCann added Intercontinental holds only domestic properties. He explained the
leverage in the portfolio He agreed Real Estate is riskier than Fixed Income, but it also adds better long
term performance. Nathan Pippin requested Mr. McCann do a complete review at the next quarterly
meeting Mr. McCann will prepare a comparison of Real Estate to Fixed Income. Mr. Christiansen will
address the required agreements once the Boards made a decision to invest in Real Estate. Mr McCann
is recommending a 10 allocation. The State of Florida has a 5 million dollar threshold for their total
portfolio as a requirement to invest in Real Estate.
Mr. Christiansen addressed his list: He asked if the Summary Plan Descriptions (SPD) had been
distributed? The SPD's were approved and Jackie Dunham will check on the distribution of the
documents with the Clerk's office; the PF -2 must go to the City Council for Board; the expense budget
pending with the budget process — the budgets were approved at the previous meetings and submitted•
the Ordinances that were adopted, have they been sent to Tallahassee? Ms. Tintle replied yes, the
ordinances were sent to Tallahassee, the memo addressing the Special Tax Notice & rollovers (PF -15)
will replace the existing version; the memo on Cyber Insurance was discussed further.
Mr. Christiansen reviewed the memo included in the meeting packets 'Cyberattack and Cyber Liability
Insurance Coverage. He noted that the City, the Custodian, the Plan Administrator, and the Actuary all
have member information. This data must be kept secure and protected from cyberattacks. The various
service providers need to have Cyber Liability to cover the risk of a breach The proper amount of
insurance is still to be determined. Several towns and cities have had their data compromised by
ransomware. The City of Riviera Beach has been attacked twice. Some agencies agree to pay the
ransom and only get 80% of their data returned. There was a discussion of the risk of cyberattacks and
the insurance limits Some estimate the cyber liability insurance policy should be at $5,000,000. Mr.
Christiansen noted that Josh Sanderson s term was up at the end of September. He can be reappointed
by the Board as the 5th Trustee if they wish. Jackie Dunham's position will require an election and Daryl
Roehm will need reappointing for the General Employees Board. If Daryl Roehm plans to stay he will
have to be appointed by the City Council and that item needs to put on the City Council's agenda prior
to the end of the year. Mr. Christiansen presented the Trustees with the meeting dates for 2020. He
asked the Boards to review them and approve them in their individual meetings. Bettye Taylor asked
about what is taxable and nontaxable on the 1099R forms. An explanation was given by Mr. Baur.
The combined Boards adjourned at for the individual Board to meet.
Administrative Report (Kyle Tintle, Resource Centers, LLC)
Kyle Tintle referred to the Cyber Memo and SOC 1 Audit Report that was in the Trustees meeting packet.
A brief explanation of the precautionary steps the Resource Centers takes to protect member data.
Meeting November 4, 2019
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There being no further business, the Boards adjourned the open session at 6:08 PM and the Trustees
proceeded to their individual sessions. Ms. Tintle attended the Police Board and Mr. Baur attended the
General Board meeting.
INDIVIDUAL SESSION: GENERAL EMPLOYEES
The meeting began with a review of the August 5, 2019 meeting minutes.
Melissa Henry made a motion to accept the Quarterly Meeting Minutes for the August 5, 2019. The
motion received a second from Willie Hall, approved by the Trustees 4 0.
Melissa Henry made a motion to approve the Meeting Dates for 2020. The motion received a second
from Willie Hall, approved by the Trustees 4-0.
Scott Baur presented the Board with the financial statements for September 2019. The financial
statements were received and filed. The quarterly expenses were reviewed by the Trustees.
Jackie Dunham made a motion to approve the Warrants presented for August 2, September 11,
October 3 and 11, 2019. The motion received a second from Melissa Henry approved by the Trustees
4-0.
Scott Baur presented the Board with the new employee's acknowledgements for Margaret Rude-
McKane and Frederick Sterling. The acknowledgments were received by the Board.
The new employee acknowledgements were accepted by consensus.
The benefit for Brenda Noel, beneficiary of Tiffany Noel s refund of contributions was presented. After a
discussion the Board tabled the vote until the next meeting.
Jackie Dunham resigned from the Board and is retiring from the City on December 31, 2019. An election
will have to be held for her seat on the Board. The Resource Centers will coordinate with the Clerk's
office to manage the election.
There being no further business, the Board was adjourned at 6:21 PM.
INDIVIDUAL SESSION: POLICE BOARD
Chau
Secretary
Bettye Taylor called the individual meeting of the City of Okeechobee Police Officers' Retirement System
to order. Ryan Holroyd declined the nomination of Chairman of the Police Officer s Pension Fund that
was submitted at the previous quarterly meeting. Monica Clark joined the Police Pension Board break
out session.
The Board reviewed the minutes from the Quarterly Meeting which was held on August 5, 2019.
Meeting November 4, 2019 Page 4 of 4
Bettye Taylor made a motion to approve the meeting minutes for the Quarterly Meeting of the
Okeechobee Police Officers' Retirement System held on August 5, 2019. The motion received a
second by Ryan Holroyd approved by the Trustees 3-0.
Ms. Tintle presented the Board with the Interim Financial Statements. The Trustees received the
financials and they were accepted by consensus and filed. The Board reviewed the expenses for the
quarter.
Bettye Taylor made a motion to approve the warrants from August 2, September 11, and October 3,
22 & 25 2019 for the Okeechobee Police Officers' Retirement System. The motion received a second
by Ryan Holroyd approved by the Trustees 3-0.
The Cost of Living increases were being tabled until the next meeting.
There being no further business, the Board was adjourned at 6:15 PM.
Chair
Secretary