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Minutes - 01/29/2015 - Firefighter's Pension Fund BoardMINUTES OF A REGULAR MEETING OF THE BOARD OF TRUSTEES OAK BROOK FIREFIGHTERS’ PENSION FUND January 29, 2015 A regular meeting of the Board of Trustees of the Oak Brook Firefighters’ Pension Fund was held on Thursday, January 29, 2015 at 8:00 a.m., at the Butler Government Center, Upper Level Conference Room located at 1200 Oak Brook Road, Oak Brook, IL 60523, pursuant to notice, to conduct a training session and regular business. TRUSTEE CONTINUING EDUCATION SESSION - from 8:00 to 9:00 am The following Board members were present for the one hour training session: Trustees Erickson, Fagan, Fleishman, Schlindwein and Kouba. Also present were: David Russel of Investement Performance Services, LLC; Becky Davis of Lauterbach & Amen, LLP (L&A); Michael Wencel and Edward Tiesenga (candidates for the Village of Oak Brook Board). Mr. Russell presented the following topic: Updated Capital Market Assumptions for 2015 and Characteristics of Long-dated Treasury Bonds. Mr. Wencel left at 9:01 a.m. CALL TO ORDER BY PRESIDING OFFICER President Michael Erickson called the meeting to order at 9:08 a.m. ROLL CALL Upon roll call the following answered: Present: President Michael Erickson, Secretary John Fagan, Trustee Mark Fleishman, Trustee Timothy Schlindwein and Trustee George Kouba Absent: None Also Present: David Russell of Investment Performance Services, LLC; Becky Davis of Lauterbach & Amen, LLP (L&A); Amber Powers and Robert Thompson of MB Financial; Treasurer Sharon Dangles; disabled Lt. Mark Schoppe; Edward Tiesenga (a candidate for the Village of Oak Brook Board); Jason Franken of Foster & Foster; Cathy Doczekalski, Asst. Acting Village Manager PUBLIC COMMENT – Mr. Russell indicated that Investment Performance Services, LLC became the Fund’s Investment Consultant on 01/16/2011 and that the statutory five year period will end 01/16/2016. The Board noted that a Request for Proposal (RFP) for Investment Consultant Services will be conducted in the fourth quarter of this year. APPROVAL OF THE PRIOR MEETING MINUTES The Board reviewed the prior meeting minutes presented in the Board meeting packet. Trustee Fagan discussed an amendment to the 10/31/2014 regular meeting minutes. • A motion was made by Trustee Kouba and seconded by Trustee Schlindwein to approve the 10/31/2014 regular meeting minutes, as amended. Motion carried by unanimous voice vote. • A motion was made by Trustee Fagan and seconded by Trustee Schlindwein to approve the 12/09/2014 special meeting minutes, as written. Motion carried by unanimous voice vote. The Board conducted a review of the closed session minutes. An audio recording or transcript from the 09/02/2014 Schoppe disability hearing and the White disability hearing will be requested for the Fund’s records. • A motion was made by Trustee Schlindwein and seconded by Trustee Fleishman to approve the summary closed session minutes for the 09/02/2014 Mark Schoppe disability hearing, as written. Motion carried by voice vote; due to his absence at the hearing Trustee Kouba abstained. • A motion was made by Trustee Schlindwein and seconded by Trustee Kouba to approve the summary closed session minutes for the 09/02/2014 Jennifer White disability hearing, as written. Motion carried by unanimous voice vote. UPDATE ON 12/31/2014 ACTUARIAL REPORT The Board discussed the assumptions for the 12/31/2014 actuarial report with Mr. Franken. The following assumptions were used in last year’s report: interest rate 6.75%, salary increases 4.25%, payroll growth 3.25%. Oak Brook Firefighters’ Pension Fund Minutes of Meeting – January 29, 2015 Page 2 of 4 GASB 67 / 68 reporting was discussed. The RP 2000 Mortality table was discussed and will be used again this year. The Board discussed the impact that the recent disabilities will have in the report. Mr. Franken indicated that he will use the demographic assumptions that are used by the Illinois Department of Insurance (DOI). Mr. Franken agreed to have the actuarial report completed on or before 02/25/2015. A special meeting will need to be held to approve the completed actuarial report. A motion was made by Trustee Fagan and seconded by Trustee Kouba to adopt a 6.50% investment rate of return assumption, 4.25% salary increase assumption, and a 3.25% payroll growth assumption; Foster & Foster was directed to use these assumptions in the 12/31/2015 actuarial report, as discussed. AYES: Trustees Fagan, Fleishman, and Kouba NAYS: Trustees Erickson and Schlindwein ABSENT: None MOTION CARRIED Mr. Franken was excused and left the meeting at 9:50 a.m. INVESTMENT PERFORMANCE SERVICES Mr. Russell distributed the quarterly investment report and reviewed it with the Board. Mr. Russell discussed the market performance for the quarter and noted that the S&P return was 13.7%. Passive management, the US economy and global markets were discussed. As of 12/31/2014, the ending market value was $25,050,155, the total fund performance was 2.5% for the quarter, 5.1% year-to-date, and 7.6% for 3 years. The benchmark performance was 2.2% for the quarter, 6.3% year-to-date, and 8.9% for 3 years. Since inception (January 2010), the portfolio return is 7.2%. The investment earnings were $600,912 for the quarter. The asset allocations were: Domestic Equity 23.5%, International Equity 13.5%, Fixed Income 42.5%, REIT Mutual Funds 11.9%, Global Tactical Asset Allocation 8.1%, and total Cash 0.5%. Mr. Russell indicated that all managers are incompliance and that no changes are recommended at this time. Mr. Schoppe joined the meeting at 10:10 a.m. Mr. Thompson and Ms. Powers distributed and reviewed the MB Financial quarterly report and discussed the economic overview. The Board discussed the effective duration of the fixed income portfolio which was 2.56 years, as of 12/31/2014. Mr. Russell indicated that there were no changes to the investment policy statement at this time. A motion was made by Trustee Kouba and seconded by Trustee Schlindwein to accept the investment report as presented. Motion carried by unanimous voice vote. At 10:43 a.m. the following were excused and left the meeting: Mr. Russell, Mr. Thompson and Ms. Powers. The Board took a break at 10:43 a.m. and reconvened at 10:51 a.m. Present: President Michael Erickson, Secretary John Fagan, Trustee Mark Fleishman, Trustee Timothy Schlindwein, and Trustee George Kouba Absent: None Also Present: Becky Davis of Lauterbach & Amen, LLP (L&A); Treasurer Sharon Dangles; Lt. Mark Schoppe TREASURER’S REPORT Ms. Dangles discussed the 12/31/2014 actuarial report and indicated the following: that the Village will be using the same actuary as last year and that the Village funding decision will be made in March. Oak Brook Firefighters’ Pension Fund Minutes of Meeting – January 29, 2015 Page 3 of 4 The Board discussed pursuing a meeting with the Village Board regarding actuarial assumptions. Trustees Erickson and Schlindwein were designated as representatives from the Fire Pension Board. ACCOUNTANT’S REPORT The Board reviewed the financial report summary presented in the Board meeting packet. For the twelve months ended 12/31/2014, the net position held in trust for pension benefits was $25,043,823.32. A motion was made by Trustee Kouba and seconded by Trustee Fagan to accept the 12/31/2014 financial report as prepared by L&A. Motion carried by unanimous voice vote. The Board reviewed the Warrant List of disbursements presented in the Board meeting packet. A motion was made by Trustee Fagan and seconded by Trustee Schlindwein to approve the net payroll payouts and vendor payouts for October, November and December 2014. The vendor payouts totaled $116,143.69 (see attached detail). AYES: Trustees Erickson, Fagan, Schlindwein, Fleishman and Kouba NAYS: None ABSENT: None INFORMATIONAL ITEMS AND UNFINISHED BUSINESS • Trustee Training Summary: all Trustees have completed their training requirements for 2014. The Board agreed to attend the IPFA 2015 spring pension seminar on 05/01/2015 in Addison, IL. L&A was directed to register all five Trustees for the IPFA spring pension seminar as soon as possible. • Update on DOI compliance audit, response to Summary of Findings: the Board indicated that DOI Compliance Officer, Su Chen Yang, will be conducting an onsite review of the membership files on 02/09/15 and 02/11/15 Follow up on this topic will be discussed at the next meeting. Ms. Doczekalski joined the meeting at 11:30 a.m. • New IRS mileage rate for 2015 – the Board was informed that the mileage rate for 2015 is $0.575 per mile. • Statements of Economic Interest – the Board confirmed that the Village has filed the Pension Board Trustees with the County, the statements will be mailed to each Trustee in March, and must be completed by May 1st. • Update on Mark Schoppe – the Board noted that it was served with a notice for Mark Schoppe’s Complaint for Administrative Review. Mr. Schoppe submitted his application for retirement benefits under 5/4-109, the Fund and the Treasurer reviewed the benefit calculation for the combination between Funds (Oak Brook Fire and Glenside Fire) prepared by L&A. A motion was made by Trustee Fagan and seconded by Trustee Fleishman to approve the Oak Brook Fire portion of the benefit calculation for Mark S. Schoppe, as follows: his entry date was 10/01/1990, his termination date was 03/19/2013, the effective date of combined retirement was 03/20/2013, at the age of 53 years, the amount of the originally granted monthly pension is $5,572.39, until his first increase of $306.48 in February of 2015, and his second increase of $176.37 in January of 2016. AYES: Trustees Erickson, Fagan, Schlindwein, Fleishman and Kouba NAYS: None ABSENT: None NEW BUSINESS The Board discussed the newly hired Firefighters. A motion was made by Trustee Fagan and seconded by Trustee Kouba to accept the following Firefighters hired on 10/06/2014 with Tier 2 status: Connor T. Doran and Gino Picciola. Motion carried by unanimous voice vote. The Board reviewed the annual pension increases presented in the Board meeting packet. A motion was made by Trustee Schlindwein and seconded by Trustee Fagan to approve the statutory cost of living increases, effective January 1, 2015, and are attached. Oak Brook Firefighters’ Pension Fund Minutes of Meeting – January 29, 2015 Page 4 of 4 AYES: Trustees Erickson, Fagan, Schlindwein and Kouba NAYS: None ABSENT: None ABSTAIN: Trustee Fleishman The Board discussed the renewal of the Fiduciary Liability Insurance policy. A motion was made by Trustee Fleishman and seconded by Trustee Kouba to approve the renewal of the Fiduciary Liability policy through Mesirow Financial at a cost not to exceed 10% over last year’s annual premium amount of $3,895. AYES: Trustees Erickson, Fagan, Schlindwein, Fleishman and Kouba NAYS: None ABSENT: None The Board discussed seeking reappointments and preparing election procedures for the following Trustees whose term will end on 04/30/2015: Active member – John Fagan; Retired member – Mark Fleishman; Appointed member – Tim Schlindwein. It was determined that George Kouba had been reappointed to the Board in April of 2014, for a three year term that will end on 04/30/2017. All Trustees indicated that they desired to continue on the Board. Treasurer Dangles will let the Village know that Trustee Schlindwein desires to be reappointed. L&A was directed to assist the Fund with the election procedures. A follow up report regarding the results of the elections will be discussed at the next meeting. The next regular meeting is scheduled for April 29, 2015 at 9:00 a.m. CLOSED SESSION – There was no closed session. ADJOURNMENT A motion was made by Trustee Fleishman and seconded by Trustee Schlindwein to adjourn the meeting at 11:47 a.m. Motion carried by unanimous voice vote. Respectfully submitted, Michael Erickson, President John Fagan, Secretary Minutes prepared by Pension Services Administrator, Becky Davis Oak Brook Firefighters' Pension Fund OAKBRKFIREAll Checkbooks Vendor Checks Report Page 110/01/14-12/31/14 01/20/15 03:40 PM Vendor NameChk. No.Check DateAmount IPPFA2014810/14/14775.00 OAK BROOK BANK/IRS-EFTPS1244110/31/1418,415.55 VILLAGE OF OAK BROOK408010/31/1411,101.33 Subtotal29,516.88 LAUTERBACH & AMEN, LLP2014911/13/141,350.00 REIMER & KARLSON LLC2015011/13/143,015.75 Subtotal4,365.75 OAK BROOK BANK/IRS-EFTPS1248211/28/1418,415.55 VILLAGE OF OAK BROOK408511/28/1411,101.33 Subtotal29,516.88 INVESTMENT PERFORMANCE SERVICES,2015112/05/148,581.31 LAUTERBACH & AMEN, LLP2015212/05/141,350.00 REIMER & KARLSON LLC2015312/05/144,654.03 Subtotal14,585.34 MB FINANCIAL BANK5006112/31/141,254.18 MB FINANCIAL BANK5006012/31/146,574.39 OAK BROOK BANK/IRS-EFTPS1252312/31/1418,453.94 VILLAGE OF OAK BROOK409012/31/1411,101.33 Subtotal37,383.84 TOTAL116,143.69 OAK BROOK FIREFIGHTERS' PENSION FUND Annual Benefit Increases January 1, 2015 Type ofPriorCOLACurrentAnnualized PensionerPensionNotesBenefitIncreaseBenefitBenefit Arling, Joyce Spouse$3,390.670.003,390.6740,688.04 Bahnsen, Mark C.Service5,285.67158.575,444.2465,330.88 Bodony, James G.Service9,301.59279.059,580.64114,967.68 Brazel, John T.Service7,606.08228.187,834.2694,011.12 Clark, James E.Service4,819.35144.584,963.9359,567.16 Cote, Mary J.Spouse4,090.960.004,090.9649,091.52 Cronholm, RobertService5,408.59162.265,570.8566,850.20 DeWitt, Charles W.Duty Disability4,978.8995.145,074.0360,888.36 Di Iorio, MargaretSpouse - NT2,846.720.002,846.7234,160.64 Ekkert, Clifford A.Service5,566.180.005,566.1866,794.16 Fleishman, Mark L.Service4,776.06143.284,919.3459,032.08 Garrigan, WilliamDuty Disability - T3,988.32957.204,945.5259,346.24 Garrigan, William - Dep. # 1Duty Disability - T25.360.7626.12313.44 Grodek, George M.Non-Duty Disability3,464.950.003,464.9541,579.40 Harris, ScottDuty Disability - T3,564.140.003,564.1442,769.68 Horn, Arthur W.Duty Disability2,980.2348.593,028.8236,345.84 Huffman, LawrenceNon-Duty Disability1,847.0024.201,871.2022,454.40 Jacobs, Paul R.Duty Disability3,852.390.003,852.3946,228.68 Jacobs, Paul R. - Dep. # 1Duty Disability24.620.7425.36304.32 Jacobs, Paul R. - Dep. # 2Duty Disability24.620.7425.36304.32 Jacobs, Paul R. - Dep. # 3Duty Disability24.620.7425.36304.32 Jacobs, Paul R. - Dep. # 4Duty Disability24.620.7425.36304.32 Jacobs, Paul R. - Dep. # 5Duty Disability24.620.7425.36304.32 Kovarik, JosephService6,550.81196.526,747.3380,967.96 Lindeman, William H.Service4,505.57135.174,640.7455,688.88 Lundahl, Glen A.Duty Disability2,857.4245.842,903.2634,839.12 Mager, Arthur C.Service5,101.85153.065,254.9163,058.92 McEllin, Thomas J.Service8,785.75263.579,049.32108,591.84 Meyers, GailSpouse - NT4,070.430.004,070.4348,845.16 Morton, Robert J.Service7,679.33230.387,909.7194,916.52 Mylin, RobertDuty Disability2,079.6027.412,107.0125,284.12 Naus, GaryDuty Disability - T4,869.76115.034,984.7959,817.48 Nielson, Robert D.Service6,694.39200.836,895.2282,742.64 O'Rourke, William T.Service3,505.09105.153,610.2443,322.88 Petter, Raymond H.Occupational Disability4,677.9084.544,762.4457,149.28 Pine, Francis J.Occupational Disability4,581.4491.024,672.4656,069.52 Richter, Frank H.Duty Disability3,999.9592.314,092.2649,107.12 Richter, Frank H. - Dep. # 2Duty Disability27.710.8328.54342.48 Rogers, Read L.Service4,225.26126.764,352.0252,224.24 Schoppe, Mark S.Non-Duty Disability4,081.920.004,081.9248,983.04 Schultz, Dennis M.Service5,386.15161.585,547.7366,572.76 Sittig, Daryl L.Service6,087.83182.636,270.4675,245.52 Smyth, SeanDuty Disability1,855.590.001,855.5922,267.08 Page 1 OAK BROOK FIREFIGHTERS' PENSION FUND Annual Benefit Increases January 1, 2015 Type ofPriorCOLACurrentAnnualized PensionerPensionNotesBenefitIncreaseBenefitBenefit Smyth, Sean - Dep. # 1Duty Disability32.130.9633.09397.08 Stevens, Anthony J.Service3,627.74143.533,771.2745,255.24 Stevens, Anthony J. - QILDROQILDRO1,156.500.001,156.5013,878.00 Templin, Charles E.Service4,875.06146.255,021.3160,255.72 Watkins, Garry R.Duty Disability2,963.460.002,963.4635,561.52 Watkins, Garry R. - Dep. # 2Duty Disability27.710.8328.54342.48 Watkins, Garry R. - Dep. # 3Duty Disability26.900.8127.71332.52 White, Jennifer M.Duty Disability4,611.430.004,611.4355,337.16 White, Jennifer M. - Dep. # 1Duty Disability20.000.6020.60247.20 Wies, KonradService7,398.93221.977,620.9091,450.80 Zamboni, JamesService4,539.92136.204,676.1256,113.44 Zamboni, James - QILDROQILDRO861.7625.85887.6110,651.32 Totals 199,681.545,135.14204,816.682,457,800.16 Page 2 OAK BROOK FIREFIGHTERS' PENSION FUND Summary of Benefit Changes and Notes January 1, 2015 Amount ofNew Monthly ReasonDate ChangeBenefit Garrigan, WilliamInitial Increase1/1/2015957.204,945.52 Richter, Frank H. - Dep. # 2Benefits Cease4/1/2015(28.54)0.00 Ekkert, Clifford A.Initial Increase7/1/2015166.995,733.17 Jacobs, Paul R. - Dep. # 1Benefits Cease3/1/2016(26.12)0.00 Smyth, Sean - Dep. # 1Benefits Cease4/1/2016(34.08)0.00 Harris, ScottInitial Increase1/1/20171,283.124,847.26 Garrigan, William - Dep. # 1Benefits Cease9/1/2017(27.71)0.00 Watkins, Garry R. - Dep. # 2Benefits Cease7/1/2018(31.19)0.00 Jacobs, Paul R. - Dep. # 2Benefits Cease4/1/2019(28.54)0.00 Schoppe, Mark S.Initial Increase1/1/2021857.204,939.12 White, Jennifer M. - Dep. # 1Benefits Cease Pro Rata8/25/2021(4.77)19.85 White, Jennifer M. - Dep. # 1Benefits Cease 1st Full Month9/1/2021(19.85)0.00 Watkins, Garry R.Initial Increase1/1/20221,600.274,563.73 Jacobs, Paul R. - Dep. # 3Benefits Cease 2/1/2022(31.19)0.00 Watkins, Garry R. - Dep. # 3Benefits Cease6/1/2022(34.08)0.00 Grodek, George M.Initial Increase1/1/20241,039.494,504.44 Smyth, SeanInitial Increase1/1/20241,725.703,581.29 Jacobs, Paul R. - Dep. # 4Benefits Cease4/1/2024(33.09)0.00 Jacobs, Paul R. - Dep. # 5Benefits Cease4/1/2024(33.09)0.00 Jacobs, Paul R.Initial Increase1/1/20251,964.725,817.11 White, Jennifer M.Initial Increase1/1/20352,766.867,378.29 1. None 2. 3. 4. 5. Summary of Benefit Changes Pensioner Notes Page 3