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2018-05-14 - Firefighter Pension Board - Minutes BUFFALO GROVE FIREFIGHTERS' PENSION FUND MINUTES OF THE BOARD OF TRUSTEES REGULAR MEETING — May 14, 2018 BUFFALO GROVE VILLAGE HALL EOC 50 RAUPP BOULEVARD, BUFFALO GROVE, ILLINOIS CALL TO ORDER Meeting was called to order by President Dan Pasquarella at 8:34 a.m. ROLL CALL Upon a call of the roll, the following Board members were present: Thomas Gough, Art Malinowski, Ed McKee, Dan Pasquarella, and Josh Himmelspach. Also Present: Carolyn Clifford and Jim Wargo, Ottosen Britz; Steve Earnhardt and Jessica Fain, Lauterbach and Amen; John Falduto and Dave Harrington, Sawyer Falduto; Scott Anderson, Chief Mike Baker, Dane Bragg, and Jennifer Maltas, Village of Buffalo Grove; Kim and Sarah Hauber; Karen Cullotta, Chicago Tribune PUBLIC COMMENT No public comment APPROVAL OF MINUTES The Board reviewed the minutes from its quarterly meeting held on February 5, 2018. Motion made to approve the minutes as presented by Dan Pasquarella. Second by Josh Himmelspach. Upon a voice vote, the minutes were approved. Six-month review of closed meeting minutes — An inventory of the closed session minutes continues to be a work in progress by Trustee McKee. Motion made to keep closed meeting minutes closed by Dan Pasquarella. Second by Ed McKee. AYES: Himmelspach, Gough, Malinowski, McKee, and Pasquarella NAYS: None ABSENT: None ABSTAIN: None Motion carried. FINANCIAL/INVESTMENT REPORTS AND PAYMENT OF BILLS Sawyer Falduto Asset Management investment manager's report -- John Falduto of Sawyer Falduto reviewed the Fund's quarterly investment report. The Fund's starting value was $61,591,788. The Fund's ending value on March 31, 2018 was $60,937,583. The total return on investments, net of fees, for this quarter is -$271,062. Total net account return for the year is -.51%, net of fees. The account benchmark is -.77%. John Falduto had no recommended changes to the Board's investment policy at this time Review of monthly financial statements (Lauterbach and Amen) — Steve Earnhardt from Lauterbach and Amen reviewed the most recent financial statements of the Fund. For the month ending on April 30, 2018 the employer contributions totaled $244,236.46 with contributions from the employees totaling $161,043.30, creating a total contribution of $405,279.76. Net investment income totaled -$358,263.28. Total additions equaled $47,016.48. Total deductions were $967,029.84, leaving the Fund at$60,642,457.06. Motion was made by Tom Gough to approve the disbursements as presented and accept the investment and financial statements. Second by Art Malinowski. AYES: Himmelspach, Gough, Malinowski, McKee, and Pasquarella NAYS: None ABSENT: None ABSTAIN: None Motion carried. CURRENT APPLICATIONS FOR MEMBERSHIP, DISABILITY, COMBINED CREDITABLE SERVICE, QILDROS, WITHDRAWAL, OR RETIREMENT. Refund application of Tony Deram — Former Buffalo Grove firefighter, Tony Deram requested a refund of his contributions to the Fund. Mr. Deram contributed $10,465.18 during his employment. Motion made to refund Tony Deram his employee contributions to the Fund by Josh Himmelspach. Second by Thomas Gough. AYES: Himmelspach, Gough, Malinowski, McKee, and Pasquarella NAYS: None ABSENT: None ABSTAIN: None Motion carried. New Members Applications -- Phil Schroeder and Andy Wojcik have submitted applications for membership. Phil Schroeder and Andy Wojcik will be Tier II employees and were hired on 2 March 19, 2018. Motion made to approve Phil Schroeder and Andy Wojcik as members of the Fund by Dan Pasquarella. Second by Josh Himmelspach. AYES: Himmelspach, Gough, Malinowski, McKee, and Pasquarella NAYS: None ABSENT: None ABSTAIN: None Motion carried. QILDROS -- No QILDROS have been received by the Board this quarter. Disability applications -- None OLD BUSINESS Review of the Findings and Decision in Hauber Surviving Spouse matter — Attorney Carolyn Clifford provided a draft copy of the written Findings and Decision in the Hauber Surviving Spouse matter. The Board reviewed the findings at length and made recommendations for changes. Attorney Clifford will revise the draft as requested by the Board. Motion by Dan Pasquarella to approve the Findings and Decision in the Hauber surviving spouse matter as revised. Second by John Himmelspach. AYES: Himmelspach, Gough, Malinowski, McKee, and Pasquarella NAYS: None ABSENT: None ABSTAIN: None Motion carried. Kim Hauber thanked the Board for awarding her the surviving spouse benefit and read from a prepared statement that she shared with the Board. She also notified the Board that going forward, she would be represented by attorney Tom Duda in this matter. NEW BUSINESS Review and approval of DOI annual statement — The DOI annual statement is due by June 30t', 2018. Steve Earnhardt will have a draft available soon for review by the Board. Status of Village Audit — The Village's audit must be completed by the end of June, and will be made available at the next pension meeting. Presentation of the Actuarial Valuation — Jessica Fain from Lauterbach and Amen presented the actuarial valuation and the GASB 67/68 report to the Board. The recommended contribution 3 is $1,859,212, which is a decrease of$38,730 from last year's recommended contribution (a 2% decrease). The funded status of the Fund has improved to 78.51% based on the actuarial value of assets. One of the positive actuarial experiences from last year was that the asset return was greeted than expected, based on the actuarial value of assets. The return on investment on the market value of assets was 13.9% net of administrative expenses. Over the five years of smoothing, the return on the actuarial value of assets was 8.3% net of administrative expenses, compared to the assumption at 7%. The statutory minimum contribution is $1,482,234. Lauterbach & Amen will prepare the municipal compliance report for approval, and the Board will make its formal tax levy request to the Board at the next meeting. Election Results — The active member position currently held by Dan Pasquarella was up for election. President Pasquarella was the only nominee for the position. Motion made by Ed McKee to dispense with the formal election and declare Dan Pasquarella the winner of the election by acclamation for another three-year term to 2021. Second by Josh Himmelspach. AYES: Himmelspach, Gough, Malinowski, McKee, and Pasquarella NAYS: None ABSENT: None ABSTAIN: None Motion carried. Reorganization of Board-Election of Officers — Thomas Gough made a motion to keep the Board officers as they are, with Dan Pasquarella as President and Josh Himmelspach as Secretary. Second by Ed McKee. AYES: Himmelspach, Gough, Malinowski, McKee, and Pasquarella NAYS: None ABSENT: None ABSTAIN: None Motion carried. BOARD MEMBER TRAINING AND PENSION NEWS/UPDATES Pension news updates were provided by Carolyn Clifford, as well as potential training opportunities. 4 ADOURNMENT A motion was made to adjourn the meeting by Dan Pasquarella. The motion was seconded by Art Malinowski. Upon a voice vote, motion carried. Meeting adjourned. Respectfully submitted, Joshua Himmelspach Buffalo Grove Firefighters' Pension Fund Minutes approved by the Board of Trustees at its meeting held on August 13th, 2018. 5