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HomeMy WebLinkAbout2009 10 27 Regular 601 Bogdahn Consulting Investment Review ReportDate: October 27, 2009 This document was distributed to the Board of Trustees at the October 27, 2009 Regular Meeting during Regular Agenda Item 601. City of Winter Springs General Employees General Plan and Trust 3rd Quarter 2009 1 l WWW.BOGDAHNC,' ROURCOM THE BOGDAHN GROUP simplifying your investment raid fiduciary decisions The Market Environment Major Market Index Performance Period Ended: September 30, 2009 Domestic Equity Both equity and fixed income markets posted strong results for the quarter ended September 30, 2009. However, evidence of the recent financial crisis is still very visible in the 1 -year performance of the domestic equity indices. Domestic smaller capitalization issues, represented by the Russell 2000 +19.3 and Russell MidCap +20.6 indices, respectively, exceeded large cap issues for the quarter. However, the dominance of small and midcap indices reflected in the 3rd quarter performance diverges over the 1 -year period. During this timeframe, the Russell 2000 posted the weakest domestic equity index performance -9.5 while the Russell MidCap index posted the strongest -3.5 relative result. Led by the continued recovery in financial issues, value indices outpaced their growth counterparts by 5.4% on average for the 3rd quarter. The financial sector, which represented more than 25% of each of the Russell value indices at the end of the quarter, was the largest contributor to value index outperformance. Large cap stock performance was positive across all ten GICS (global industry classification standard) sectors with five of the index's ten sectors outpacing the +16.1% return of the Russell 1000. The financial sector returned of +24.9% for the quarter, which was the strongest sector of the Russell 1000 index. This was the second consecutive quarter of top performance for the financial sector. International Equity Outside of the United States, emerging markets once again outpaced developed markets during the quarter. While the performance differential for the quarter is small +1.5 the 1 -year differential of +15.6% is substantial. As the United States tries to bolster the domestic economy through its various stimulus programs, the value of the USD (U.S. dollars) continues to weaken across the globe. This USD depreciation is evident in the performance differentials of both the broad (EAFE: 4.6 and regional segments (Pacific: 7.8 of the international indices. Fixed Income The Barclays aggregate return of +3.7% for the quarter was dominated by the continued recovery in credit as the Barclays Corporate Investment Grade index returned an impressive +8.1 For the trailing 1 -year period, the Barclays Aggregate posted a strong +10.6% return, which easily outpaced the majority of both domestic and international equity indices. Government +2.0 and mortgage- backed +2.3 results were relatively mild, but positive for the quarter. In contrast, corporate issues in all quality segments posted stronger results that were more than double the performance of the government or mortgage- backed sectors for the quarter. The outsized 1 -year performance of the corporate indices, particularly high yield, are a function of the strong 3rd quarter 2009 results that were added +14.8 and weak 3rd quarter 2008 results -9.5 that were dropped from the trailing calculation. Portfolio Attribution (Reference pages 12, 13, 15, 18, 19, and 25 of the Bogdahn Group Sept 2009 Report) Investment results for the plan were again significantly positive for the quarter with equities continuing the rebound that began late in the first quarter. The fund's over allocation to corporate and mortgage- backed fixed income sectors provided for sustained outperformance into the 3rd quarter. The conservative allocation to equities (55.7% vs. 65% policy), especially to international equity (11.5% vs. 15 was a drag on performance again during the 3rd quarter. Foreign equity significantly outperformed the benchmark (27% vs. 19.52 Voyageur has gained 51.18% year to date. The fund's fiscal year results improved significantly finishing in positive territory after a dismal 3rd quarter 2008 dropped off the return. The fund significantly outperformed it's benchmark for the period (2.16% vs. .7%). Peer group ranking continues to improve moving from the 56th percentile to the 43rd percentile. Total fund performance still lags the three -1.34% vs. -.99 and five (2.85% vs. 3.28 year numbers, but is still strong since inception (2.65% vs. 1.62 Total fund down market capture is still slightly above the benchmark for the 3 year (104.26 and 5 year (103.66 time periods. Snow's significant underperformance during 2008 and early 2009 will continue to be a drag on the calculation of long term performance. What helped? Active management to equity mandates provided strong relative returns outpacing the benchmark by 2.46 (18.07% vs. 15.61 Significant returns from international equities, in part due to a continuing drop in the dollar valuation, was boosted by the active management effort by Voyageur (27% vs. 19.52 Over allocation to Lateef, which beat the Russell 1000 Growth by 1.37% (15.34% vs. 13.97 Under allocation to real estate, which performed poorly as an asset class -7.41% benchmark return) Active management in fixed income. Galliard continues to outperform, beating the index this quarter by 2.01%. What hurt? Continued under allocation to equity (54.1 relative to the policy (60 and current target (65 Dalton, Greiner, Hartman, Maher Co. underperformed by 2.33% (16.26% vs. 18.59%) M IL PIN� BOGDAHN GROUP The Market Environment Major Market Index Performance Period Ended: September 30, 2009 Quarter Performance Both equity and fixed in( results for the quarter E However, evidence of the very visible in the 1 -year equity indices. :ome markets posted strong MSCI ACWxUS nded September 30 2009. MSCI EAFE recent financial crisis is still MSCI Emerg. Mkts. performance of the domestic Outside of the United States, emerging markets once again outpaced developed markets during the quarter. While the performance differential for the quarter is small +1.5 the 1 -year differential of +15.6% is substantial. Domestic smaller capitalization issues, represented by the Russell 2000 +19.3 and Russell MidCap +20.6 indices, respectively, exceeded large cap issues for the quarter. However, the dominance of small and midcap indices reflected in the 3rd quarter performance diverges over the 1 -year period. During this timeframe, the Russell 2000 posted the weakest domestic equity index performance -9.5 while the Russell MidCap index posted the strongest -3.5 relative result. The Barclays aggregate return of +3.7% for the quarter was dominated by the continued recovery in credit as the Barclays Corporate Investment Grade index returned an impressive +8.1 For the trailing 1 -year period, the Barclays Aggregate posted a strong +10.6% return, which easily outpaced the majority of both domestic and international equity indices. Source: Barclays Capital, MSCI Capital Markets, Russell Investments S &P 500 Russell 3000 Russell 1000 Russell MidCap Russell 2000 Barclays US Agg. 3.7% Barclays US Gov. 2.0% Barclays MBS Fixed 2.3% Barclays Corp IG 8.1% 3mos. T -Bill 0.0% 15.6 16.3% 16.1% 19.8% 19.5% 721.0 J 20.6 19.3% 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% one Year Performance MSCI ACWxUS 6.4% MSCI EAFE 3.8i MSCI Emerg. Mkts. 1 19.4/ S &P 500 6.9i Russell 3000 6.4% Russell 1000 s.1 Russell MidCap 3.5% Russel 12000 9.5% Barclays US Agg. 10.6/ Barclays US Gov. 6.�° Barclays MBS Fixed 9.9% Barclays Corp IG 21.8/ 3mos. T -Bill 0.4% -20.0% -10.0% 0.0% 10.0% 20.0% 30.0% THE BOGDAHN 2 GROUP The Market Environment Domestic Equity Style Index Performance Period Ended: September 30, 2009 Quarter Performance Led by the continued recovery in financial issues, value indices outpaced their growth counterparts by 5.4% on average for the 3rd quarter. The financial sector, which represented more than 25% of each of the Russell value indices at the end of the quarter, was the largest contributor to value index outperformance. The 5.4% average differential between value and growth index results for the 3rd quarter were much larger than the 1.5% average experienced between the style indices during the 2nd quarter. However, regardless of a portfolio's particular style allocation, much like last quarter, the 3rd quarter's domestic equity performance represented a welcome relief to portfolios that continue to rebuild from a historically difficult period for long -term investors. The strength of value indices that is evident in the 3rd quarter's results disappears and reverses in the 1 -year performance of the value benchmarks. This weakness in the 1 -year results is the impact of the market crisis, particularly in the financial sector, and is visible across the capitalization spectrum in the value index returns. 3000 Value 3000 Index 3000 Growth 1000 Value 1000 Index 1000 Growth MidCap Value MidCap Index MidCap Growth 2000 Value 2000 Index 2000 Growth 3000 Value 3000 Index 3000 Growth 1000 Value 1000 Index 1000 Growth MidCap Value MidCap Index MidCap Growth 2000 Value 2000 Index 2000 Growth One Year Performance -10.8 -6.a -2.2 -10.6 -6.1 -1.9 -7.1 5% -12.6 -9.5 -6.3 -20.0% -15.0% -10.0% -5.0% 0.0% Source: Russell Investments l BQGDAHN 3 GROUP 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% The Market Environment GICS Sector Performance (Quarter -End Sector Weight) Period Ended September 30, 2009 Large cap stock performance was positive across all ten GICS (global industry classification standard) sectors with five of the index's ten sectors outpacing the +16.1 return of the Russell 1000. The financial sector returned of +24.9% for the quarter, which was the strongest sector of the Russell 1000 index. This was the second consecutive quarter of top performance for the financial sector, which is now up more than 50% over the last 6- months. However, the financial sector's steep decline is still evident in the 1- year sector performance of 22.3 The strength of 3rd quarter returns in the consumer discretionary +20.5 and information technology +17.2 sectors were enough to push the trailing 1 -year results of both sectors into positive territory. Small cap stock performance was also positive across all ten GICS sectors with the energy +27.9 materials +36.1 and consumer discretionary +26.4 sectors finishing well ahead of the +19.3% return of the Russell 2000 index. The combination of a strong 3rd quarter of 2009 being added and a weak 3rd quarter of 2008 falling off resulted in the performance of the materials +5.0 and information technology (+9.1%) sectors of the Russell 2000 index turning positive for the 1 -year period. Source: Thompson Financial ■QTR Russell 1000 o1 -Year Energy (11.3 Materials (4.0 Industrials (10.4 1 /6) Consumer Disc (10.0 Consumer Staples (10.7 Health Care (12.9 Financials (15.3 Info Technology (18.4 Telecom Services (3.1 Utilities (3.9 11.3% -14.1 22.1 3.6 21.7% -11.6 20.5 1.1 11.4% -4.3 9.8% -2.8 24.9°Y -22.3 17.2% -1 ]t&7% -5.7 -30.0% -20.0% -10.0% 7. QTR Russe112000 o1 -Year Energy (4.9 Materials (4.4 Industrials (15.8 Consumer Disc (13.8 Consumer Staples (3.3 Health Care (14.3 Financials (19.8 Info Technology (19.3 Telecom Services (1.2 Utilities (3.2 0.0% 10.0% 20.0% 30.0% 27.9% -32.6% 36.1% 5.0% 17.8% -15.9% 26.4% -1.4% 11.7% -2.2% 13.7% -5. 18.1% -23.5% 20.3% 9.1% 8.5% 11.0% .0% -7.3° -50.0% -30.0% -10.0% 10.0% 30.0% THE BOGDAHN 4 GROUP The Market Environment Quality Rankings* Breakdown by Weight and Quarterly Performance Period Ended: September 30, 2009 Within the Russell 1000 index, the performance by each of the quality segments was more equally distributed than the 2nd quarter where lower quality issues dominated performance. The only rating segment of the index to show noticeably weaker results than the broad index return of +16.1% during the current quarter was stocks in the "A category, which returned +9.2% Unlike the large cap index, the "performance by quality" of the small cap Russell 2000 index continued to be led by lower quality issues. Stocks rated "C" and "D" within the index returned +30.7% and +75.7% ,respectively, for the 3rd quarter. Russell 000 Quality Breakdo A+ 10.4% 17.9% A 10.5% 14.9% A- 14.7% 9.2% B+ 17.3% 18.1% B 5.8% 19.4% B- 28.4% 16.7% C 2.1 16.3% D 0.0% 0.0% Not Rated 10.8% 18.3% N/A Russell 000 Index 0.0% 100 13.9% Russell 000 Quality Breakdo A+ 3.1 12.4% A 5.1 13.9% A- 0.8% 12.7% B+ 17.8% 18.0% B 20.2% 22.3% B- 12.3% 14.3% C 10.7% 30.7% D 0.1% 75.7% Not Rated 29.3% 17.7% N/A Russell 000 Index 0.6% 100 26.9% Quality Rankings Table Highest I High I Above Average I Average I Below Average I Lower I Lowest I In Reorganization *Standard and Poor's rankings are generated by a computerized system and are based on per share earnings and dividend records of the most recent 10 years. October 2005 report THE Source: Thompson Financial l BQGDAHN 5 GROUP The Market Environment International and Regional Market Index Performance Countries) Period Ended: September 30, 2009 As the United States tries to bolster the domestic economy through its various stimulus programs, the value of the USD (U.S. dollars) continues to weaken across the globe. This USD depreciation is evident in the performance differentials of both the broad (EAFE: 4.6 and regional segments (Pacific: 7.8 of the international indices. International Markets posted strong results for the 3rd quarter, 2009 in both local currency and USD. The MSCI -EAFE (Europe, Australasia Far East), which represents the world's 21 developed markets (excluding Canada), returned +19.5% in USD +14.9% local). The MSCI -EM (22 emerging market countries) returned a stronger +21.0% in USD +16.9% local). As a result, 3rd quarter results of international portfolios with emerging market holdings should benefit relative to those with holdings limited to developed market countries. ■QTR (USD) ❑QTR (Local) AC World x US (44) WORLD x US (22) EAFE (21) Europe (16) Pacific (5) Emerging Mkt (22) EM Europe (5) EM Asia (8) EM Latin Amer (7) Frontier (25) 1 -Year (USD) 1 -Year (Local) AC World x US (44) WORLD x US (22) EAFE (21) Europe(16) Pacific (5) Emerging Mkt (22) EM Europe (5) EM Asia (8) EM Latin Amer (7) Frontier (25) L Quarte Performance The "one- sided" currency effect that is clearly visible in the 3rd quarter's results is not as linear when reviewing the 1 -year performance. In fact, the European region of the developed markets actually show dollar strength in the 1 -year period with a return of +2.3% in USD vs. +2.7% in local currency. Source: MSC/ Capital Markets 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% 35.0% One -Year Performance 9.0% -1.8% 17.1 /o 17.6% 15.0% 19.5% -1.6% 14.9% -3.9% 230% 20.3% 13.2 5.4% -1.2% 21.0% 16.9 to 9.4% 2.3% 4.0% 19.8% 16.9 To 24.8% 7.1% 17. 10.9% -7.3% 10.5% The "one- sided" currency effect that is clearly visible in the 3rd quarter's results is not as linear when reviewing the 1 -year performance. In fact, the European region of the developed markets actually show dollar strength in the 1 -year period with a return of +2.3% in USD vs. +2.7% in local currency. Source: MSC/ Capital Markets 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% 35.0% One -Year Performance -40.0% -30.0% -20.0% -10.0% 0.0% 10.0% 20.0% 30.0% 40.0% THE 7 51,11 BOGDAHN 6 GROUP -1.8% -2.1 -1.6% -3.9% 3.8° -1.2% 2.3% 2.7% 7.1% -7.3% 19.4% 18.5% -8.4°/ -6.6% 8.1% 27.9% 19.8% 8.4% -26.8'/o -21.6% -40.0% -30.0% -20.0% -10.0% 0.0% 10.0% 20.0% 30.0% 40.0% THE 7 51,11 BOGDAHN 6 GROUP The Market Environment Country Index Performance in U.S. Dollars Period Ended: September 30, 2009 Quarter Developed Market Countries 111 -Year USA -6.716 Canada C Singapore New Zealand Japan -0.4% Hong Kong Australia United Kingdom 1.3% Switzerland Sweden Spain Portugal Norway 6% Netherlands Italy Ireland 30.7 Greece -4.r Germany -2.0% France Finland -6.7% Denmark Belgium -1.7% Austria -8.9% 15.6% 1 18.5% 1 19.4 °6 16.9% 25.6% 33.2% 23.6% 18.5% 1 22J% X2.4% 19.9° 7.5% 19.0% 20.2° 0 .5% A 31.3% lll� 27.1 1 19.3% 32.8% 23.2% 6.7% 12.8% 0 18.0% 28.8% 29.2% Quarter Developing Market Countries 1 -Year South Africa 1 .4% 20.8% Morocco -6.6% -1).9% 22.6% Egypt 1.1 Turkey o 32.5% 13.8 /o Russia 9.7% 27.1% Poland _23.1% 34.4% Israel 10.4% 6.7 /o Hungary o 42.0% -8.5% Czech Republic o 23.0% -5.6% Peru 44.0% 44.2% Mexico 18.1% -3.6% Colombia 35.9% 53 Chile 5.6% 20.1 Brazil 27.5% 27.1% Thailand 20.0% o 28.4 /o Taiwan 23.2% 27.1% Philippines 13.. 7% 1 Malaysia 14.8% o 23.8 /o Korea 34.5% 23.6% Indonesia .1% 43.7% India 19.6% 32.0% China 7.9% 32.5% -50.0% -30.0% -10.0% 10.0% 30.0% 50.0% -40.0% -20.0% 0.0% 20.0% 40.0% 60.0% Source: MSC/ Capital Markets Ti -[F, 7 BOGDAHN GROUP The Market Environment Domestic Credit Sector Broad Market Maturity Performance Period Ended: September 30, 2009 Quarter Performance Much like the 2nd quarter, the broad market index results, which consist of government, mortgage- backed and corporate securities, mask a much wider performance disparity within the fixed income market's three segments. Government +2.0 and mortgage- backed +2.3 results were relatively mild, but positive for the quarter. In contrast, corporate issues in all quality segments posted stronger results that were more than double the performance of the government or mortgage- backed sectors for the quarter. The outsized 1 -year performance of the corporate indices, particularly high yield, are a function of the strong 3rd quarter 2009 results that were added +14.8 and weak 3rd quarter 2008 results 9.5%) that were dropped from the trailing calculation. Although the 1 -year performance of the fixed income indices in the graph appear to make a strong argument for both lower quality +22.4 and longer maturity +17.4 issues within a fixed income portfolio, one must consider where we were just 1 -year ago. Memories of the volatility and fear associated with the recent crisis should remind investors that such "black and white" conclusions are rarely beneficial to long -term investors. While it is clear that fixed income investors with an appetite for risk have benefited over the last year, the performance of lower quality issues tends to be very cyclical. AAA AA A BBB <BBB Govt Mort 1 -3yr G /M /C 1 -5yr G /M /C 1 -10yr G /M /C 10 +yrG /M /C AAA AA A BBB <BBB Govt Mort 1 -3yr.. 1 -5yr.. 1- 10yr.. 10 +yr.. 4.8 t 7.9 9.9 14.8 2.0 2.3% G /M /C Broad Market (Government Mortgage Corporate) 1.8% 2.2 2.9% 8.3 0.0% 5.0% 10.0% One Year Performance 10.8 8.7 9.7% 7.0 8.1 19.7% 0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 15.0% 20.0% 15.5 19.5% 22.1 22.4 17.4% Source: Merrill Lynch Index System l BQGDAHN 8 GROUP The Market Environment Market Rate Yield Curve Comparison Period Ended: September 30, 2009 2009 Market Rates The Fed left rates unchanged during the quarter as economic conditions, although still quite weak, continued to improve. The Fed also continued to reassure market participants that economic conditions would likely warrant exceptionally low rates for an extended period of time. As a result of the general stability of the financial markets during the quarter, many of the market's spread levels and "fear" gauges continued to contract from historically wide levels. The Treasury yield curve declined moderately across the maturity spectrum during the third quarter. The benchmark 10 -year Treasury finished the quarter with a yield of 3.31 This yield represented a decline of 22 basis points from the yield at the end of the 2nd quarter (3.53 The last day of the 3rd quarter marked the start of the much anticipated PPIP (Pubic- Private Investment Program). The program to purchase the legacy (troubled) mortgage- backed assets of banks started with an initial value of $4.5 billion, 25% of which came from private investors. 7.00 6.00 5.00 4.00 3.00 2.00 1.00 6.00 5.00 4.00 3.00 2.00 1.00 0.00 Fed Funds Rate —TED Spread —3 -Month Libor BAA /10yrSpread 10yrTreasury 10yrTIPs 0.00 Jan -09 Feb -09 Mar -09 Apr -09 May -09 Jun -09 Jul -09 Aug -09 Sep -09 Treasury Yield Curve Source: Mortgage -X.com US Department of Treasury St. Louis Fed Ti [F, 9 BOGDAHN GROUP 1 mo 3 mo 6 mo 1 yr 2 yr 3 yr 5 yr 7 yr 10 yr 20 yr 30 yr The Market Environment Assessing the Impact of the S &P 500 Decline the "Cruelty of Math" Period Ended: September 30, 2009 The SPX Index measures the daily price change in the 1,600 S &P 500 (excluding dividends). The CBOE Volatility 1,500 Index (VIX) is a measure of market expectations of near- 1,400 term volatility conveyed by S &P 500 stock index option 1,300 prices. It acts as a barometer of investor sentiment and market volatility. 1,200 1,100 After reaching a peak of 1,565.15 on 10/9/07, the SPX 1,000 fell to a low of 676.53 on 3/9/09. This drop of 888 points 900 on the index represented a loss of 56.8% from its peak. This decline, particularly as the financial crisis reached 800 its crescendo, included a significant increase in market 700 volatility as measured by the VIX. 600 From the 676.53 low on 3/9/09, the SPX index rose to 1,057.08 by the close of the 3rd quarter. This 380 point gain from the low represented a return of 56.3 As would be expected, this equity market gain was coupled with a reduction in investor pessimism as the VIX decreased to a more historical level. Despite a more than 50% gain since its low, the index remains 580 points or 48.1% below its peak level. We call this phenomenon the "cruelty of math" in that a drop of 50% in value requires a gain of 100% to reach its original level. 60% 50% 40% 30% 20% 10% In order to put the magnitude of the market's decline in perspective, the lower table illustrates the annualized 0% return that the SPX will be required to post from its 9/30/09 level to the previous peak of 1,565.15. Source: Yahoo Finance, CBOE IN SPX (S &P 500) Index Level VIX Index Level Annualized SPX return required to reach 10/9/07 index peak 21.7% 14.0% 10.3% 8.2 6.8% 5.8% 5.0% 4.5% 4.0% A -11 a1" ti h 1` i 100 90 80 70 60 50 1,057.08 40 30 20 10 0 THE BOGDAHN GROUP 111 4`1 The Market Environment How Quickly Can the Economy Recover from a Recession? Period Ended: September 30, 2009 16,000 The Gross Domestic Product (GDP) of the United States 14,000 is measured by the combination of personal consumption expenditures, gross private (business) investment, 12,000 government consumption expenditures investment 10,000 and net exports. While the National Bureau of Economic 8,000 Research (NBER) defines the official beginning and end of an economic recession* based on several factors, a 6,000 recessionary period is commonly defined as two 4,000 consecutive quarters of negative GDP growth. 2.000 The decline in housing values, the tightening of consumer credit conditions, the reduction in household -2,000 wealth, and a deteriorating employment outlook have all combined to cause a reduction in personal consumption. While the Government can provide temporary boost to 10.0 GDP through various relief programs or direct stimulus, it is clear than personal consumption (70.7 is the main 8.0 driver of economic growth. 6 0 Although the NBER has not declared the recession 4.0 officially over, many experts, including Fed chairman 2.0 Bernanke, have stated that the current recession has 0.0 passed. However, given the length and magnitude of this recession, combined with high unemployment, low 2 0 capacity utilization and various other factors, it is likely -4.0 that the ultimate recovery in economic growth will be -6.0 measured. -8.0 In December of 2008, the NBER officially declared that the current recession began in December of 2007. Q2 -2009- Total GDP and its components ($Billions) $14,151.2 $9,999.3 $1,561.5 -2.4% 70.7% 11.0% -$339.1 20.7% Gross domestic Personal Gross private Net exports of Government product (GDP) consumption domestic goods and consumption expenditures investment services expenditures and gross investment Quarterly GDP percent change 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 Source: Bureau of Economic Analysis TI [F, 11 BOGDAHN GROUP Total Fund Portfolio September 30, 2009 June 30, 2009 $15,284,676 September 30, 2009 $17,322,166 Segments Market Value Allocation Segments Market Value Allocation (S) (S) Domestic Equity 6,516,654 42.6 Domestic Equity 7,849,480 45.3 International Equity 1,762,078 11.5 E International Equity 2,318,143 13.4 Domestic Fixed Income 5,837,351 38.2 Domestic Fixed Income 6,163,134 35.6 Real Estate 714,964 4.7 Real Estate 639,006 3.7 Cash Equivalent 453,630 3.0 Cash Equivalent 352,402 2.0 12 BOGDAHN GROUP Total Fund Portfolio September 30, 2009 June 30, 2009 $15,284,676 Galliard Core Fixed Portfolio Lateef Asset Mgmt.Equity Dalton, Greiner, Hartman, Maher Co Voyageur Asset Mgmt. International Galliard TIPS American Stable Value Fund REIT R &D Account Cash September 30, 2009 $17,322,166 Market Value Allocation Market Value Allocation (S) (S) 4,813,261 31.5 Galliard Core Fixed Portfolio 5,089,040 29.4 3,781,399 24.7 Lateef Asset Mgmt.Equity 4,480,407 25.9 2,985,975 19.5 Dalton, Greiner, Hartman, Maher Co. 3,596,107 20.8 1,762,078 11.5 Voyageur Asset Mgmt. International 2,318,143 13.4 1,080,442 7.1 Galliard TIPS 1,116,517 6.4 714,964 4.7 American Stable Value Fund REIT 639,006 3.7 146,556 1.0 R &D Account Cash 82,946 0.5 13 BOGDAHN GROUP Defined Benefit Plan Trust for Employees of the City of Winter Springs Asset Allocation As of September 30, 2009 Asset Allocation Domestic Equity Portfolio Snow Capital Mgmt. Equity Dalton, Greiner, Hartman, Maher Co Lateef Asset Mgmt.Equity International Equity Portfolio Voyageur Asset Mgmt. International Total Fixed Portfolio Galliard Core Fixed Portfolio Galliard TIPS American Stable Value Fund REIT R &D Account Cash Total Fund Portfolio 8,076,514 46.63 3,596,107 20.76 4,480,407 25.87 2,318,143 13.38 2,318,143 13.38 6,205,557 35.82 5,089,040 29.38 1,116,517 6.45 639,006 3.69 82,946 0.48 17,322,166 100.00 6,767,374 44.28 2,985,975 19.54 3,781,399 24.74 1,762,078 11.53 1,762,078 11.53 5,893,704 38.56 4,813,261 31.49 1,080,442 7.07 714,964 4.68 146,556 0.96 15,284,676 100.00 5,528,248 41.38 2,336,270 17.49 3,191,977 23.90 1,277,678 9.56 1,277,678 9.56 5,532,936 41.42 4,481,961 33.55 1,050,975 7.87 785,600 5.88 233,801 1.75 13,358,262 100.00 5,822,074 42.75 2,519,390 18.50 3,302,683 24.25 1,353,407 9.94 1,353,407 9.94 5,296,491 38.89 4,304,428 31.60 992,062 7.28 904,042 6.64 244,265 1.79 13,620,278 100.00 7,422,820 47.70 3,423,440 22.00 3,999,380 25.70 1,745,816 11.22 1,745,816 11.22 5,248,864 33.73 4,242,774 27.27 1,006,091 6.47 988,399 6.35 154,683 0.99 15,560,582 100.00 Histoncal Asset Allocation 100. 80. O_ 60. 0 U 2 40. d 20. 0. 9/08 10/08 11/08 12108 1/09 2/09 3/09 4/09 5/09 6/09 7/09 Domestic Equity 0 International Equity 0 Domestic Fixed Income 0 Real Estate 8/09 9/09 Cash Equivalent 14 BOGDAHN GROUP Defined Benefit Plan Trust for Employees of the City of Winter Springs Financial Reconciliation As of September 30, 2009 Financial Reconciliation Ouarter Domestic Equity Portfolio 6,767,374 246,400 14,621 -875 25,904 1,052,332 8,076,514 Lateef Asset Mgmt.Equity 3,781,399 123,200 -9,453 -489 11,642 574,109 4,480,407 Snow Capital Mgmt. Equity Dalton, Greiner, Hartman, Maher Co. 2,985,975 123,200 -5,168 -386 14,262 478,223 3,596,107 International Equity Portfolio 1,762,078 80,992 -3,992 479,065 2,318,143 Voyageur Asset Mgmt. International 1,762,078 80,992 -3,992 479,065 2,318,143 Total Fixed Portfolio 5,893,704 32,898 -3,398 -527 5,732 277,147 6,205,557 Galliard Core Fixed Portfolio 4,813,261 27,598 -3,398 -395 251,974 5,089,040 Galliard TIPS 1,080,442 5,300 -132 5,732 25,174 1,116,517 American Stable Value Fund 714,964 -5,434 -1,716 68,808 639,006 R &D Account Cash 146,556 360,291 475,885 171,275 -7,946 17 82,946 Total Fund Portfolio 15,284,676 475,885 176,709 23,728 -9,348 31,653 1,739,737 17,322,166 Financial Reconciliation Fiscal Year to Date Market Value As of Net Capital Market Vah 9/30/2008 9/30/2009 Domestic Equity Portfolio 7,422,820 872,000 61,444 -3,002 109,839 263,700 8,1176,514 Lateef Asset Mgmt.Equity 3,999,380 436,000 45,447 -1,689 45,369 46,795 4,480,407 Snow Capital Mgmt. Equity 3,423,440 2,482,585 10,829 -697 36,922 966,251 Dalton, Greiner, Hartman, Maher Co. 2,918,585 -5,168 -616 27,549 655,757 3,596,107 International Equity Portfolio 1,745,816 243,436 36,100 14,736 -125 4,431 303,222 2,318,143 Voyageur Asset Mgmt. International 1,745,816 243,436 36,100 14,736 -125 4,431 303,222 2,318,143 Total Fixed Portfolio 5,248,864 383,498 X 5 ,468 -5,363 12,626 -2,508 22,180 566,044 6,205,557 Galliard Core Fixed Portfolio 4,242,774 315,398 2,786 -5,363 -8,801 -2,009 112 544,142 5,089,040 Galliard TIPS 1,006,091 68,100 2,682 -3,825 -500 22,068 21,901 1,116,517 American Stable Value Fund 988,399 12,670 12,879 -8,234 315,610 639,006 R &D Account Cash 154,683 1,486,265 2,090,399 656,160 -3,909 17,387 1,585 82,946 Total Fund Portfolio 15,560,582 2,131,967 674,402 100,949 23,022 138,035 289,955 17,322,166 15 BOGDAHN GROUP Defined Benefit Plan Trust for the Employees of the City of Winter Springs Comparative Performance As of September 30, 2009 Total Fund Portfolio (Net) 11.36 (43) 0.73 (61) 0.73 (61) -1.80 (91) 0.54 (88) 2.49 N/A 11/01/2000 Total Fund Policy 10.55 (48) 0.33 (64) 0.33 (64) 0.42 (71) 1.98 (52) 1.84 N/A Difference 0.81 0.40 0.40 1.38 1.44 0.65 All Public Plans Total Fund Median 10.48 1.34 1.34 0.32 1.99 N/A Total Fund Portfolio (Gross) 11.53 1.44 1.44 1.17 1.19 3.19 11/01/2000 Total Fund Policy 10.55 0.33 0.33 0.42 1.98 1.84 Difference 0.98 1.11 1.11 -0.75 -0.79 1.35 Total Fund Portfolio (Net) 11.36 (43) 0.73 (61) 0.73 (61) -1.80 (91) 0.54 (88) 2.49 N/A 11/01/2000 Total Fund Policy Target Allocations 11.32 (43) 0.12 (69) 0.12 (69) 0.83 (80) 1.59 (66) 1.66 N/A Difference 0.04 0.85 0.85 0.97 1.05 0.83 All Public Plans Total Fund Median 10.48 1.34 1.34 0.32 1.99 N/A Total Fund Portfolio (Gross) 11.53 1.44 1.44 1.17 1.19 3.19 11/01/2000 Total Fund Policy Target Allocations 11.32 0.12 0.12 0.83 1.59 1.66 Difference 0.21 1.56 1.56 -0.34 -0.40 1.53 Returns for periods greater than one year are annualized. Rem ms are expressed as percentages. Total Fund Policy Target Allocations 50% S &P500, 15% MSCI EAFE, 30% LB Int. Aggregate, 5% NCREIF. Total Fund Policy 60% S &P 500, and 40% LB Int. Aggregate. NCREIF estimated for Q3 '09 using NCREIF B G �AHN OEDC estimate. 16 GROUP Defined Benefit Plan Trust for the Employees of the City of Winter Springs Comparative Performance As of September 30, 2009 tal Fund Portfolio (Net) 11.36 (43) 0.73 (61) 0.73 (61) -8.47 N/A 10/01/2007 al Fund Policy 10.55 (48) 0.33 (64) 0.33 (64) 6.10 N/A ference 0.81 0.40 0.40 2.37 Public Plans Total Fund Median 10.48 1.34 1.34 N/A tal Fund Portfolio (Gross) 11.53 1.44 1.44 7.94 10/01/2007 al Fund Policy 10.55 0.33 0.33 6.10 ference 0.98 1.11 1.11 -1.84 'otal Fund Portfolio (Net) 11.36 (43) 0.73 (61) 0.73 (61) -8.47 N/A 10/01/2007 otal Fund Policy Target Allocations 11.32 (43) 0.12 (69) 0.12 (69) 7.66 N/A lifference 0.04 0.85 0.85 0.81 11 Public Plans Total Fund Median 10.48 1.34 1.34 N/A otal Fund Portfolio (Gross) 11.53 1.44 1.44 7.94 10/01/2007 otal Fund Policy Target Allocations 11.32 0.12 0.12 7.66 lifference 0.21 1.56 1.56 -0.28 Returns for periods greater than one year are annualized. Retums are expressed as percentages. Total Fund Policy Target Allocations 50% S &P500, 15% MSCI EAFE, 30% LB Int. Aggregate, 5% NCREIF. Total Fund Policy 60% S &P 500, and 40% LB Int. Aggregate. NCREIF estimated for Q3 '09 using NCREIF B G �AHN OEDC estimate. 17 GROUP Defined Benefit Plan Trust for Employees of the City of Winter Springs Comparative Performance Trailing Returns As of September 30, 2009 otal Equity Portfolio otal Equity Policy otal Equity Portfolio otal Equity Policy Target Allocations omestic Equity Portfolio 4_'P 500 ifference S Core /Large Cap Equity (SA +CF) Median ateef Asset Mgmt.Equity ussell 1000 Growth Index ifference S Growth/Large Cap Equity (SA +CF) Median alton, Greiner, Hartman, Maher Co. ussell 3000 Value Index ifference S All Cap Value Equity (SA +CF) Median iternational Equity Portfolio [SCI EAFE Index ifference iternational Active Value Equity (SA +CF) Median oyageur Asset Mgmt. International [SCI EAFE Index ifference iternational Active Value Eauitv (SA +CF) Median 18.07 -1.09 -1.09 -4.46 -0.85 15.61 -6.91 -6.91 -5.43 -1.23 2.46 5.82 5.82 0.97 0.38 18.07 -1.09 -1.09 -4.46 -0.85 16.38 -4.78 -4.78 -4.91 -0.94 1.69 3.69 3.69 0.45 0.09 15.75 (31) -4.29 (27) -4.29 (27) -4.11 (38) -0.92 (46) 15.61 (37) -6.91 (59) -6.91 (59) -5.43 (70) -1.61 (70) 0.14 2.62 2.62 1.32 0.69 15.25 -6.48 -6.48 -4.78 -1.15 15.34 (27) 0.53 (19) 0.53 (19) 1397 (53) -1.85 (33) -1.85 (33) 1.37 (56) 2.38 N/A 11/01/2000 2.38 (83) 14.02 N -3.29 -3.29 16.26 (63) N/A N/A 18.59 (44) -10.79 (95) -10.79 (95) -2.33 N/A N/A 17.80 -3.63 -3.63 N/A 05/01/2009 27.00 (1) 11.87 (20) 11.87 (20) 19.52 (45) 3.80 (57) 3.80 (57) 7.48 (91) 8.07 N/A 11/01/2000 8.07 (78) 19.19 N/A 4.88 4.88 27.00 (1) 11.87 (20) 11.87 (20) 19.52 (45) 3.80 (57) 3.80 (57) 7.48 8.07 8.07 19.19 4.88 4.88 N/A 2.50 (49) N/A 2.63 N/A -7.78 (86) N/A -3.44 -5.80 (91) -3.12 (76) -2.68 -1.49 N/A -3.12 (76) N/A -1.49 N/A -0.43 (52) NA -0.41 N/A 2.64 (82) N/A 0.50 0.05 (92) 2.13 (74) 2.08 3.31 N/A 2.13 (74) N/A 3.31 2.21 1.58 01/01/2001 1.69 -0.15 0.52 1.73 2.21 1.58 01/01/2001 1.94 -0.01 0.27 1.59 1.85 (56) 1.14 N/A 11/01/2000 1.02 (83) -1.51 N 0.83 2.65 2.02 N/A N/A -7.63 N/A 10/01/2007 1.86 (66) -11.88 N/A N/A 4.25 2.46 N/A N/A 24.34 N/A 05/01/2009 0.96 (85) 24.64 N/A N/A -0.30 3.12 N/A 4.91 (91) 3.16 N/A 11/01/2000 6.57 (78) 3.22 N/A -1.66 -0.06 7.66 N/A N/A -17.77 N/A 10/01/2007 6.57 (78) -14.84 N/A N/A -2.93 7.66 N/A Returns for periods greater than one year are annualized. Returns are expressed as percentages. Total Fund Policy= 50% S &P 500, 15% MSCI EAFE, 30% LB Int. Aggregate, 5% NCREIF. Total Equity Policy= 80% S &P 500, 20% MSCI EAFE. Total Fixed Policy= 85% LB Int. Agg, 15% Tips. NCREIF estimated for Q3 '09 using NCREIF OEDC estimate. 18 Defined Benefit Plan Trust for Employees of the City of Winter Springs Comparative Performance Trailing Returns As of September 30, 2009 otal Fixed Portfolio 4.78 111.53 10.53 15.30 4.39 5.88 11/01/2000 otal Fixed Policy 9.69 6.37 5.66 5.08 6.18 lifference 1.57 0.84 0.84 -1.07 -0.87 -0.69 -0.30 otal Fixed Portfolio 4.78 10.53 10.53 5.30 4.79 4.39 5.88 11/01/2000 otal Fixed Policy Target Allocations 3.18 8._ 8.87 6.29 5.60 5.04 6.15 lifference 1.60 1.66 1.66 -0.99 -0.81 -0.65 -0.27 Halliard Core Fixed Portfolio 5.22 (21) 12.08 (43) 12.08 (43) N/A N/A N/A 4.98 N/A 10/01/2007 arclays Capital Intermediate Aggregate 3.21 (75) 9.69 (83) 9.69 (83) 6.37 (63) 5.73 (63) 5.02 (63) 6.89 N/A lifference 2.01 2.39 2.39 N/A N/A N/A -1.91 S Intermediate Fixed Income (SA +CF) Median 3.90 11.54 11.54 6.70 5.99 5.20 N/A Halliard TIPS 2.85 (88) 3.98 (92) 3.98 (92) N/A N/A N/A 5.83 N/A 10/01/2007 arclays Capital U.S. Treasury Inflation Notes: 1- 2.98 (65) 4.02 (92) 4.02 (92) 5.73 (61) 4.86 (63) 4.66 (93) 5.94 N/A lifference -0.13 -0.04 -0.04 N/A N/A N/A -0.11 S TIPS (SA +CF) Median 3.08 6.42 6.42 5.98 4.96 5.07 N/A merican Stable Value Fund -9.62 (63) -32.42 (51) -32.42 (51) N/A -15.88 N/A 10/01/2007 CREIF Property Index -7.41 (52) -25.39 (14) -25.39 (14) -2.69 (12) 2.03 (14) 5.25 (2) -11.38 N/A lifference -2.21 -7.03 -7.03 N/A N/A N/A -4.50 S Private Real Estate -Open End (SA +CF) Median -7.30 -31.00 -31.00 -8.85 -0.13 3.90 N/A Returns for periods greater than one year are annualized. Returns are expressed as percentages. Total Fund Policy= 50% S &P 500, 15% MSCI EAFE, 30% LB Int. Aggregate, 5% NCREIF. Total Equity Policy= 80% S &P 500, 20% MSCI EAFE. Total Fixed Policy= 85% LB Int. Agg, 15% Tips. NCREIF estimated for Q3 '09 using NCREIF OEDC estimate. 19 Defined Benefit Plan Trust for Employees of the City of Winter Springs Comparative Performance Fiscal Year Returns As of September 30, 2009 otal Fund Portfolio(Net) otal Fund Policy lifference 11 Public Plans -Total Fund Median otal Fund Portfolio otal Fund Policy Target Allocations otal Fund Portfolio(Net) Ir otal Fund Policy lifference 11 Public Plans -Total Fund Median 0.73 (61) -16.82 (94) 13.03 (74) 7.89 (86) 11.07 (88) 12.18 (63) 0.33 (63) -12.11 (34) 11.97 (87) 9.55 (52) 10.76 (91) 11.65 (72) 0.40 -4.71 1.06 -1.66 0.31 0.53 1.34 -13.16 14.36 9.59 14.15 12.67 1.44 -16.46 13.92 8.62 11.82 13.05 0.12 -14.63 14.40 9.19 10.76 11.65 1.56 -1.83 -0.48 -0.57 1.06 1.40 0.73 (61) -16.82 (94) 13.03 (74) 7.89 (86) 11.07 (88) 12.18 (63) 0.33 (63) -12.11 (34) 11.97 (87) 9.55 (52) 10.76 (91) 11.65 (72) 0.40 -4.71 1.06 -1.66 0.31 0.53 1.34 -13.16 14.36 9.59 14.15 12.67 12.49 (94) 18.84 (40) -6.35 18.22 13.34 18.84 -5.50 18.84 (40) -6.35 18.22 otal Fund Portfolio otal Fund Policy Target Allocations 1.44 -16.46 13.92 8.62 11.82 13.05 -0.12 -14.63 14.40 9.19 10.76 11.65 1.56 -1.83 -0.48 -0.57 1.06 1.40 13.34 18.84 -5.50 Returns for periods greater than one year are annualized. Returns are expressed as percentages. Total Fund Policy= 50% S &P 500, 15% MSCI EAFE, 30% LB Int. Aggregate, 5% NCREIF. Total Equity Policy= 80% S &P 500, 20% MSCI EAFE. Total Fixed Policy= 85% LB Int. Agg, 15% Tips. NCREIF estimated for Q3 '09 using NCREIF OEDC estimate. 20 Defined Benefit Plan Trust for Employees of the City of Winter Springs Comparative Performance Fiscal Year Returns As of September 30, 2009 otal Equity Portfolio otal Equity Policy otal Equity Portfolio otal Equity Policy Target Allocations omestic Equity Portfolio 4- 500 ifference S Core /Large Cap Equity (SA +CF) Median ateef Asset Mgmt.Equity ussell 1000 Growth Index ifference S Growth/Large Cap Equity (SA +CF) Median alton, Greiner, Hartman, Maher Co. ussell 3000 Value Index ifference S All Cap Value Equity (SA +CF) Median iternational Equity Portfolio [SCI EAFE Index ifference iternational Active Value Equity (SA +CF) Median oyageur Asset Mgmt. International [SCI EAFE Index ifference iternational Active Value Eauitv (SA +CF) Median -1.09 -25.61 18.52 10.83 15.40 -6.91 -21.98 16.44 12.51 14.30 15.14 24.64 5.82 -3.63 2.08 -1.68 1.10 2.46 -5.88 -1.09 -25.61 18.52 10.83 15.40 17.60 18.76 -4.78 -23.61 18.21 11.99 14.30 15.14 24.64 3.69 -2.00 0.31 -1.16 1.10 2.46 -5.88 -4.29 (27) -21.66 (55) 17.58 (36) 9.29 (74) 13.77 (59) 16.77 (20) 17.81 (91) -6.91 (59) -21.98 (64) 16.44 (58) 10.79 (50) 12.25 (81) 13.87 (59) 24.40 (43) 2.62 0.32 1.14 -1.50 1.52 2.90 -6.59 -6.48 -21.32 16.64 10.78 14.39 14.27 24.01 0.53 (19) -15.13 (14) N/A N/A N/A N/A N/A 1.85 (-13) -20.88 (51) 19.35 (55) 6.04 (58) 11.60 (71) 7.51 (74) 25.92 (27) 2.38 5.75 N/A N/A N/A N/A N/A 3.29 -20.76 19.88 6.79 14.04 10.05 22.40 N/A N/A N/A N/A N/A N/A N/A -10.79 (95) -22.70 (70) 13.73 (68) 14.55 (8) 16.78 (61) 20.89 (56) 24.89 (73) N/A N/A N/A N/A N/A N A N/A -3.63 -20.42 16.13 10.17 20.02 21.13 28.58 11.87 (20) -39.55 (100) 23.63 (60) 19.84 (68) 26.83 (53) 22.94 (78) 27.32 (71) 3.80 (57) -30.13 (76) 25.38 (45) 19.65 (70) 26.32 (59) 22.52 (79) 26.54 (75) 8.07 -9.42 -1.75 0.19 0.51 0.42 0.78 4.88 -27.10 24.71 20.92 27.00 25.43 30.08 11.87 (20) -39.55 (100) N/A N/A N/A N/A N/A 3.80 (57) -30.13 (76) 25.38 (45) 19.65 (70) 26.32 (59) 22.52 (79) 26.54 (75) 8.07 -9.42 N/A N/A N/A N/A N/A 4.88 -27.10 24.71 20.92 27.00 25.43 30.08 Returns for periods greater than one year are annualized. Returns are expressed as percentages. Total Fund Policy= 50% S &P 500, 15% MSCI EAFE, 30% LB Int. Aggregate, 5% NCREIF. Total Equity Policy= 80% S &P 500, 20% MSCI EAFE. Total Fixed Policy= 85% LB Int. Agg, 15% Tips. NCREIF estimated for Q3 '09 using NCREIF OEDC estimate. 21 Defined Benefit Plan Trust for Employees of the City of Winter Springs Comparative Performance Fiscal Year Returns As of September 30, 2009 otal Fixed Portfolio 10.53 0.64 4.96 3.27 2.81 i 2.68 M 5.24 i otal Fixed Policy 9.69 4.16 5.33 3.55 2.80 3.68 5.40 lifference 0.84 -3.52 -0.37 -0.28 0.01 -1.00 -0.16 otal Fixed Portfolio 10.53 0.64 4.96 3.27 2.81 2.68 5.24 otal Fixed Policy Target Allocations 8.87 4.73 5.33 3.55 2.80 3.68 5.40 lifference 1.66 -4.09 -0.37 -0.28 0.01 -1.00 -0.16 Halliard Core Fixed Portfolio 12.08 (43) -1.68 (95) N/A N/A N/A N/A N/A arclays Capital Intermediate Aggregate 9.69 (83) 4.16 (32) 5.33 (66) 3.84 (56) 2.23 (41) 3.39 (26) 4.94 (65) lifference 2.39 -5.84 N/A N/A N/A N/A N/A S Intermediate Fixed Income (SA +CF) Median 11.54 3.17 5.46 3.90 2.08 2.87 5.50 Halliard TIPS 3.98 (92) 7.72 (14) N/A N/A N/A N/A N/A arclays Capital U.S. Treasury Inflation Notes: 1- 4.02 (92) 7.89 (11) 5.32 (23) 2.28 (34) 3.84 (92) 5.75 (95) 7.25 (76) lifference -0.04 -0.17 N/A N/A N/A N/A N/A S TIPS (SA +CF) Median 6.42 6.35 4.98 2.08 5.36 7.50 7.42 merican Stable Value Fund 0 -32.42 (51) 4.72 (38) N /A= CREIF Property Index -25.39 (14) 5.27 (29) 17.31 (66) 17.62 (51) 19.19 (66) 12.41 (50) 7.83 (82) lifference -7.03 -0.55 N/A N/A N/A N/A N/A S Private Real Estate -Open End (SA +CF) Median -31.00 3.23 18.34 17.77 19.75 12.35 9.60 Returns for periods greater than one year are annualized. Returns are expressed as percentages. Total Fund Policy= 50% S &P 500, 15% MSCI EAFE, 30% LB Int. Aggregate, 5% NCREIF. Total Equity Policy= 80% S &P 500, 20% MSCI EAFE. Total Fixed Policy= 85% LB Int. Agg, 15% Tips. NCREIF estimated for Q3 '09 using NCREIF OEDC estimate. 22 23 Winter Springs General Employees Total Fund (Net) September 30, 2009 Financial Reconciliation Market Value Market Value Net Capital As of Contributions Distributions Fees Expenses Income As of 6/30/2009 Transfers Apprec.// Deprec. 9/30/2009 Total Fund (Net) 15,285 476 -177 -24 -9 32 1,740 17,322 Financial Reconciliation Oct11' 00: To September 30, 2009 Market Value Market Value Net Capital As of Contributions Distributions Fees Expenses Income As of 9/30/2008 Transfers Apprec.// Deprec. 9/30/2009 Total Fund (Net) 15,561 2,132 -674 -101 23 13S 290 17,322 Peer Group Public Plans-To Plans-Total Fund Cummulative Performance ;n nn 10.00 e a L 0.00 a -10.00 -2000 $145.0 $130.0 4 $115.0 $100.0 1 Oct -2008 1 2 3 4 5 $85.0 Quarter To Year Years Years Years Years Sep -2009 Total Fund (Net) 11.36 (43) 0.73 (61) 0.73 (61) -8.47 (88) -1.80 (92) 0.54 (90) 2.56 (91) Total Fund Policy 10.55 (48) 0.33 (64) 0.33 (64) -6.10 (56) -0.42 (74) 1.98 (55) 3.68 (60) $70.0 12/00 9/02 6/04 3/06 12/07 9/09 Median 10.48 1.34 1.34 -5.87 0.35 2.12 3.94 -Total Fund (Net) Total Fund Policy Comparative Performance 1 1 1 1 1 1 Quarter Quarter Quarter Quarter Quarter Quarter Ending Ending Ending Ending Ending Ending Jun -2009 Mar -2009 Dec -2008 Sep -2008 Jun -2008 Mar -2008 Total Fund (Net) 11.59 (21) -4.27 (27) -15.33 (87) -6.59 (31) -4.79 (100) -4.35 (24) Total Fund Policy 10.13 (36) -6.14 (62) -12.19 (44) -5.08 (7) -1.90 (93) -4.81 (40) All Public Plans -Total Fund Median 9.34 -5.59 -12.45 -7.56 -0.74 -5.04 24 BOGDAHN GROU Winter Springs General Employees Total Fund (Net) September 30, 2009 _IV.V 20.0 10.0 z 0.0 w -10.0 R 0 F -20.0 Over P erforman ce Under Performance 20.0 30.0 -qo-- Sep -2009 -20.0 -10.0 0.0 10.0 Total Fund Policy -W Over Performance -W Under Performance Dec -2004 8.00 6.00 4.00 2.00 L 0.00 a -z.00 -4.00 0 0.00 c 25.00 5.00 10 00 15.00 R a 5.00 7.50 10.00 50.00 11 y 1'1 V Risk (Standard Deviation Risk (Standard Deviation 75.00 j LA Return Standard Deviation Total Fund (Net) a 12.99 Total Fund (Net) 100.00 10.69 Total Fund Policy 12104 12/05 12/06 Total Fund Policy Total Period 5 -25 25- Median Median Count Count Total Fund (Net) 20 0 (0 3 (15 Total Fund Policv 20 0 (0 9 (45 9.00 7.50 6.00 4.50 3.00 a 1.50 0.00 12/07 12/08 9/09 Median -75 75 -95 Count Count 9 (45 8 (40 10 (50 1 (5 0 0.00 5.00 10 00 15.00 20.00 0.00 2.50 5.00 7.50 10.00 12.50 15.00 Risk (Standard Deviation Risk (Standard Deviation Return Standard Deviation Return Standard Deviation Total Fund (Net) -1.80 12.99 Total Fund (Net) 2.56 10.69 Total Fund Policy -0.42 12.10 Total Fund Policy 3.68 9.99 Median 0.35 12.04 Median 3.94 9.94 Hist Up Down Tracking Sharpe Downside Error Market Market Alpha IR Ratio Beta Risk Capture Capture Total Fund (Net) 3 C 96.30 104.26 -1.28 -0.35 -0.28 1.03 10.52 Total Fetid Policv 100.00 100.00 0.00 N/A -0.20 1.00 9.56 Hist Up Down Tracking Sharpe Downside Error Market Market Alpha IR Ratio Beta Risk Capture Capture Total Fund (Net) 2.92 95.99 103.66 -1.13 -0.34 0.01 1.03 8.30 Total Fund Policy 0.00 100.00 100.00 0.00 N/A 0.11 1.00 7.57 25 t� BOGDAHN GROUP Winter Springs General Employees Domestic Equity Portfolio September 30, 2009 Financial Reconciliation 0.00 a L $80.0 Market Value -10.00 Oct -2008 -20.00 2 -3000 4 Market Value Net Quarter To Year Capital Years Years As of Contributions Distributions Fees Expenses Income Sep -2009 As of 6/30/2009 Transfers Apprec./Deprec. 9/30/2009 Domestic Equity Portfolio 6,767 246 -15 -1 26 1,052 8,077 Financial Reconciliation Oct11' 00: To September 30, 2009 -14.77 (69) -5.43 (70) -1.61 (70) 1.02 (83) $60.0 Market Value 12/07 9/09 Median 15.25 -6.48 -6.48 -14.05 Market Value -1.15 2.02 Net Comparative Performance Capital As of Contributions Distributions Fees Expenses Income 1 As of 1 9/30/2008 Transfers 1 1 1 ApprecJ Deprec. 9/30/2009 Domestic Equity Portfolio 7,423 872 Quarter -61 -3 110 -264 8,077 Peer Group Core/Large Cap Equity (SA+CF) Ending Cumulative Performance Ending Jun -2009 Mar -2009 Dec -2008 Sep -2008 Jun -2008 Mar -2008 Domestic Equity Portfolio 17.93 (14) -7.99 (22) -23.80 (87) -4.69 (8) -6.34 (99) 30.00 20.00 $140.0 $120.0 I $111.8 $1 00.0 $94.3 10.00 0.00 a L $80.0 a -10.00 Oct -2008 -20.00 2 -3000 $140.0 $120.0 I $111.8 $1 00.0 $94.3 $80.0 1 Oct -2008 1 2 3 4 5 Quarter To Year Years Years Years Years Sep -2009 Domestic Equity Portfolio 15.75 (31) -4.29 (27) -4.29 (27) -13.41 (39) -4.11 (38) -0.92 (46) 1.85 (56) S &P 500 15.61 (37) -6.91 (59) -6.91 (59) -14.77 (69) -5.43 (70) -1.61 (70) 1.02 (83) $60.0 12/00 9/02 6/04 3/06 12/07 9/09 Median 15.25 -6.48 -6.48 -14.05 -4.78 -1.15 2.02 -Domestic Equity Portfolio -S &P500 Comparative Performance 1 1 1 1 1 1 Quarter Quarter Quarter Quarter Quarter Quarter Ending Ending Ending Ending Ending Ending Jun -2009 Mar -2009 Dec -2008 Sep -2008 Jun -2008 Mar -2008 Domestic Equity Portfolio 17.93 (14) -7.99 (22) -23.80 (87) -4.69 (8) -6.34 (99) -9.30 (42) S &P 500 15.93 (40) -11.01 (69) -21.94 (60) -8.37 (40) -2.73 (82) -9.44 (49) US Core/Large Cap Equity (SA +CF) Median 15.52 -10.47 -21.67 -8.99 -1.19 -9.46 26 BOGDAHN GROU Winter Springs General Employees Domestic Equity Portfolio September 30, 2009 30.0 Over 10.00 0.00 30.00 40.00 5.00 10.00 15.00 20.00 25.00 Performance Risk (Standard Deviation 18.0 c 25.00- Return Standard Deviation F 0 6.0 a Return Standard Deviation Domestic Equity Portfolio -4.11 21.96 50.00- 0 0 0 S &P 500 -6.0 a 75.00- 19 9 9,9 c 18.0 Median 21.18 Median W Under a Hist Up Performance 100.00 Tracking -30.0 12/04 12/05 12/06 12/07 12/08 9/09 o -30.0 -18.0 -6.0 6.0 q 18.0 30.0 Market Total Period 5 -25 25- Median Median -75 75 -95 S &P500( Beta Risk Count Count Count Count Domestic Equity Portfolio 20 0 (0 7 (35 7 (35 6 (30 f Under Performance f Over Performance Dec -2004 -0- Sep -2009 S &P 500 96.18 20 0 (0 0 (0 13 (65 7 (35 10.00 0.00 -10.00 a L -20.00 a -30.00 15.00 10.00 5.00 0.00 L -5.00 a 10.00 0.00 10.00 20.00 30.00 40.00 5.00 10.00 15.00 20.00 25.00 30.00 Risk (Standard Deviation Risk (Standard Deviation Return Standard Deviation Return Standard Deviation Domestic Equity Portfolio -4.11 21.96 Domestic Equity Portfolio 1.85 17.93 S &P 500 -5.43 21.28 S &P 500 1.02 17.43 Median -4.78 21.18 Median 2.02 17.37 Hist Up Down Tracking Sharpe Downside Error Market Market Alpha IR Ratio Beta Risk Capture Capture Domestic Equity Portfolio 102.17 96.18 1.60 0.28 -0.24 1.01 16.11 S &P 500 0 00 100.00 100.00 0.00 N/A -0.33 1.00 15.81 Hist Up Down Tracking Sharpe Downside Error Market Market Alpha IR Ratio Beta Risk Capture Capture Domestic Equity Portfolio 43.94 138.16 96.70 8.86 0.20 0.17 0.92 23.81 S &P 500 0.00 100.00 100.00 0.00 N/A -0.04 1.00 12.45 27 BOGDAHN t GROUP Winter Springs General Employees Lateef Asset Mgmt.Equity September 30, 2009 Financial Reconciliation 1 Q uarter Market Value Net Capital Market Value As of Transfers Contributions Distributions Fees Expenses Income Apprec.// Deprec. As of 6/30/2009 9/30/2009 Lateef Asset Mgmt.Equity 3,781 1 -9 12 574 4,480 Financial Reconciliation October 00: To September 30, 2009 a -10.00 Quarter -20.00 Year -3000 Years Years Market Value Net Capital Market Value Sep -2009 As of Transfers Contributions Distributions Fees Expenses Income Apprec.// Deprec. As of 9/30/2008 Lateef Asset Mgmt.Equity 15.34 (27) 9/30/2009 Lateef Asset Mgmt.Equity 3,999 436 -45 -2 4� 47 4,480 Peer Group Growth/Large Cap Equity Perfo -1.85 (33) -1.85 (33) -11.88 (43) -2.50 (49) -0.43 (52) 1.86 (66) $50.0 $1100 30.00 20.00 $100.0 $90.0 $853 $80.0 77.7 $70.0 10.00 Oct -2008 1 2 3 0.00 a L $60.0 7 a -10.00 Quarter -20.00 Year -3000 $100.0 $90.0 $853 $80.0 77.7 $70.0 1 Oct -2008 1 2 3 4 5 $60.0 Quarter To Year Years Years Years Years Sep -2009 Lateef Asset Mgmt.Equity 15.34 (27) 0.53 (19) 0.53 (19) -7.63 (6) N/A N/A N/A Russell 1000 Growth Index 13.97 (53) -1.85 (33) -1.85 (33) -11.88 (43) -2.50 (49) -0.43 (52) 1.86 (66) $50.0 9/07 3/08 9/08 3/09 9/09 I ledian 14.02 -3.29 -3.29 -12.21 -2.63 -0.41 2.46 -LateefAsset Mgmt.Equity Russell 1000 Growth Index C omparative Perfo 1 1 1 1 1 1 Quarter Quarter Quarter Quarter Quarter Quarter Ending Ending Ending Ending Ending Ending Jun -2009 Mar -2009 Dec -2008 Sep -2008 Jun -2008 Mar -2008 Lateef AssetMgmt.Equity 14.76 (53) -5.85 (64) -19.33 (10) -0.50 (4) -7.28 (99) -9.70 (36) Russell 1000 Growth Index 16.32 (33) -4.12 (43) -22.79 (56) -12.33 (47) 1.25 (55) -10.18 (42) US Growth/Large Cap Equity (SA +CF) Median 14.99 -4.71 -22.51 -12.51 1.47 -10.68 2a BOGDAHN GROUP Winter Springs General Employees Dalton, Greiner, Hartman, Maher Co. September 30, 2009 Financial Reconciliation 1 Oct -2008 1 2 3 4 Market Value Market Value Net Year Years Capital Years As of Contributions Distributions Fees Expenses Income As of 6/30/2009 Transfers Apprec.// Deprec. 9/30/2009 Dalton, Greiner, Hartman, Maher Co. 2,986 1 -5 14 478 3,596 Financial Reconciliation Oct11' To September 30, 2009 N/A N/A N/A $100.0 Market Value 18.59 (44) -10.79 (95) -10.79 (95) -16.96 (89) -7.78 (86) Market Value 0.96 (85) Net 6/09 Capital 9/09 As of Contributions Distributions Fees Expenses Income As of 9/30/2008 Transfers Dalton, Greiner, Hartman, Maher Apprec.// Deprec. 9/30/2009 Dalton, Greiner, Hartman, Maher Co. 2,919 -5 -1 28 656 3,596 Peer Group Analysis US All Cap Value Equity (SA +CF) Cumulative Performance L 0.00 a -15.00 -3000 $115.0 $110.0 $105.0 1 Oct -2008 1 2 3 4 5 Quarter To Year Years Years Years Years Sep -2009 Dalton, Greiner, Hartman, Maher Co. 16.26 (63) N/A N/A N/A N/A N/A N/A $100.0 Russell 3000 Value Index 18.59 (44) -10.79 (95) -10.79 (95) -16.96 (89) -7.78 (86) -2.64 (82) 0.96 (85) 6/09 9/09 Dalton, Greiner, Hartman, Maher Co. Median 17.80 -3.63 -3.63 -12.60 -3.44 -0.50 3.12 -Russell 3000 Value Index Comparative Performance 1 1 1 1 1 1 Quarter Quarter Quarter Quarter Quarter Quarter Ending Ending Ending Ending Ending Ending Jun -2009 Mar -2009 Dec -2008 Sep -2008 Jun -2008 Mar -2008 Dalton, Greiner, Hartman, Maher Co. N/A N/A N/A N/A N/A N/A Russell 3000 Value Index 16.81 (79) -17.00 (100) -22.41 (49) -5.26 (22) -5.17 (94) -8.55 (52) US All Cap Value Equity (SA +CF) Median 18.03 -10.25 -22.53 -7.85 -0.85 -8.37 29 BOGDAHN GROU Winter Springs General Employees International Equity Portfolio September 30, 2009 Financial Reconciliation 1 Quarter Market Value Net Capital Market Value As of Transfers Contributions Distributions Fees Expenses Income Apprec.// Deprec. As of 6/30/2009 9/30/2009 International Equity Portfolio 1,762 81 -4 479 2,318 Financial Reconciliation October To September 30, 2009 Market Value Market Value Net Capital As of Contributions Distributions Fees Expenses Income As of 9/30/2008 Transfers Apprec.// Deprec. 9/30/2009 International Equity Portfolio 1,746 243 3C -15 4 303 2,318 Peer Group 1 1 Performance ;il ilil 15.00 e a 0.00 a -15.00 -3000 $150.0 $133.0 127.0 $100.0 1 Oct -2008 1 2 3 4 5 Quarter To Year Years Years Years Years Sep -2009 International Equity Portfolio 27.00 (1) 11.87 (20) 11.87 (20) -17.77 (90) -5.80 (91) 0.05 (92) 4.91 (91) MSCI EAFE Index 19.52 (45) 3.80 (57) 3.80 (57) -14.84 (80) -3.12 (76) 2.13 (74) 6.57 (78) $50.0 12/00 9/02 6/04 3/06 12/07 9/09 Median 19.19 4.88 4.88 -12.84 -1.49 3.31 7.66 International Equity Portfolio -MSCI EAFE Index Comparative Performance 1 1 1 1 1 1 Quarter Quarter Quarter Quarter Quarter Quarter Ending Ending Ending Ending Ending Ending Jun -2009 Mar -2009 Dec -2008 Sep -2008 Jun -2008 Mar -2008 International Equity Portfolio 31.73 (8) -9.63 (20) -26.00 (98) -24.28 (93) -10.94 (100) -0.22 (3) MSCIEAFE Index 25.85 (28) -13.85 (60) -19.90 (58) -20.50 (80) -1.93 (38) -8.82 (66) International Active Value Equity (SA +CF) Median 23.56 -12.97 -19.33 -17.02 -2.87 -8.04 30 BOGDAHN GROUP Winter Springs General Employees International Equity Portfolio September 30, 2009 50.0 Over P erformancc 30.0 c 10.0 0. -10.0 W -30.0 R 0 R -50.0 Under Performance 30.0 50.0 -qo-- Sep -2009 L -50.0 -30.0 -10.0 10.0 MSCI EAFE Index( -W Over Performance f Under Performance Dec -2004 10.00 5.00 0.00 -5.00 -10.00 a -15.00 0 0.00 c 25.00 a 50.00 a 75.00 a 100.00 12 04 1' (15 Total Period International Equity Portfolio I0 MSCI EAFE Index �0 15.00 12.50 10.00 7.50 5.00 a 2.50 �J 0 15.00 20.00 25.00 30.00 35.00 40.00 10.00 15.00 20.00 25.00 30.00 Risk (Standard Deviation Risk (Standard Deviation Return Standard Deviation Return Standard Deviation International Equity Portfolio -5.80 34.19 International Equity Portfolio 4.91 28.11 MSCI EAFE Index -3.12 27.79 MSCI EAFE Index 6.57 23.16 Median -1.49 26.25 Median 7.66 22.06 Hist Up Down Tracking Sharpe Downside Error Market Market Alpha IR Ratio Beta Risk Capture Capture International Equity Portfolio 104.26 109.37 -1.60 -0.19 -0.16 1.12 21.95 MSCI EAFE Index 0 00 100.00 100.00 0.00 N/A -0.12 1.00 18.65 Hist Up Down Tracking Sharpe Downside Error Market Market Alpha IR Ratio Beta Risk Capture Capture International Equity Portfolio 6.78 103.38 108.62 -1.76 -0.12 0.20 1.11 17.23 MSCI EAFE Index 0.00 100.00 100.00 0.00 N/A 0.27 1.00 14.70 ca BOGDAHN GROUP 12/06 12/07 12/08 9/09 5 -25 25- Median Median -75 75 -95 Count Count Count Count 0 (0 0 (0 9 (45 11 (55 0 (0 1 (5 12 (60 7 (35 Winter Springs General Employees Voyageur Asset Mgmt. International September 30, 2009 Financial Reconciliation 1 Quarter Market Value Capital Market Value Net al As of Transfers Contributions Distributions Fees Expenses Income App Capi eprec. As of 6/30/2009 9/30/2009 Voyageur Asset Mgmt. International 1,762 81 -4 479 2,318 Financial Reconciliation October 0: To September 30, 2009 Market Value Market Value Net Capital 1 As of Contributions Distributions Fees Expenses Income As of 9/30/2008 Transfers Apprec.// Deprec. 9/30/2009 Voyageur Asset Mgmt. International 1,746 243 36 -15 4 303 2,318 Peer Group Analysis International Active Value Equity (SA +CF) Cumulative Performance e a 0.00 -15.00 -3000 $100.0 $85.0 $72.5 $70.0- 67.6 $55.0 $40.0- 1 Oct -2008 1 2 3 4 5 Quarter To Year Years Years Years Years Sep -2009 Voyageur Asset Mgmt. International 27.00 (1) 11.87 (20) 11.87 (20) -17.77 (90) N/A N/A N/A $25.0 MSCI EAFE Index 19.52 (45) 3.80 (57) 3.80 (57) -14.84 (80) -3.12 (76) 2.13 (74) 6.57 (78) 9/07 3/08 9/08 3/09 9/09 Voyageur Asset Mgmt. International Median 19.19 4.88 4.88 -12.84 -1.49 3.31 7.66 -MSCI EAFE Index Comparative Performance 1 1 1 1 1 1 Quarter Quarter Quarter Quarter Quarter Quarter Ending Ending Ending Ending Ending Ending Jun -2009 Mar -2009 Dec -2008 Sep -2008 Jun -2008 Mar -2008 Voyageur Asset Mgmt. International 31.73 (8) -9.63 (20) -26.00 (98) -24.28 (93) -10.94 (100) -0.22 (3) MSCIEAFE Index 25.85 (28) -13.85 (60) -19.90 (58) -20.50 (80) -1.93 (38) -8.82 (66) International Active Value Equity (SA +CF) Median 23.56 -12.97 -19.33 -17.02 -2.87 -8.04 32 BOGDAHN GROU Winter Springs General Employees Galliard Core Fixed Portfolio September 30, 2009 Financial Reconciliation 14.00 Oct -2008 1 2 Market Value a L 5 7 Market Value Net Quarter Capital Year As of Years Contributions Distributions Fees Expenses Income As of 6/30/2009 Transfers Apprec.// Deprec. 9/30/2009 Galliard Core Fixed Portfolio 4,813 28 -3 252 5,089 Financial Reconciliation Oct11' To September 30, 2009 Galliard Core Fixed Portfolio 5.22 (21) 12.08 (43) 12.08 (43) 4.98 (88) N/A N/A Market Value $95.0 Market Value 3.21 (75) Net 9.69 (83) Capital 6.37 (63) As of 5.02 (63) Contributions Distributions Fees Expenses Income As of 9/30/2008 Transfers Apprec.// Deprec. 9/30/2009 Galliard Core Fixed Portfolio 4,243 115 -9 -2 544 5,089 Peer Group Analysis US Intermediate Fixed Income (SA +CF) Cumulative Performance $110.2 $110.0 $105.0 $100.0 14.00 Oct -2008 1 2 10.50 a L 5 7 7.00 Quarter 3.50 Year 000 $110.2 $110.0 $105.0 $100.0 1 Oct -2008 1 2 3 4 5 Quarter To Year Years Years Years Years Sep -2009 Galliard Core Fixed Portfolio 5.22 (21) 12.08 (43) 12.08 (43) 4.98 (88) N/A N/A N/A $95.0 Barclays Capital Intermediate Aggregate 3.21 (75) 9.69 (83) 9.69 (83) 6.89 (63) 6.37 (63) 5.73 (63) 5.02 (63) 9/07 3/08 9/08 3/09 9/09 Galliard Core Fixed Portfolio Median 3.90 11.54 11.54 7.34 6.70 5.99 5.20 -Barclays Capital Intermediate Aggregate Comparative Performance 1 1 1 1 1 1 Quarter Quarter Quarter Quarter Quarter Quarter Ending Ending Ending Ending Ending Ending Jun -2009 Mar -2009 Dec -2008 Sep -2008 Jun -2008 Mar -2008 Galliard Core Fixed Portfolio 4.80 (17) 2.34 (3) -0.68 (90) -3.02 (85) -0.61 (20) 0.20 (96) Barclays Capital Intermediate Aggregate 1.68 (77) 0.91 (36) 3.58 (58) -0.13 (20) -0.96 (42) 2.35 (59) US Intermediate Fixed Income (SA +CF) Median 2.75 0.73 4.11 -1.18 -1.03 2.61 33 BOGDAHN GROU Winter Springs General Employees Galliard TIPS September 30, 2009 Financial Reconciliation 8.00 F 3 Market Value 5 Market Value Net Capital Quarter To As of Contributions Distributions Fees Expenses Income As of 6/30/2009 Transfers Apprec.// Deprec. 9/30/2009 Galliard TIPS 1,080 5 6 25 1,117 Financial Reconciliation Oct11' 0: To September 30, 2009 Galliard TIPS 2.85 (88) 3.98 (92) Market Value N/A N/A Market Value $100.0 Net Capital As of Contributions Distributions Fees Expenses Income As of 9/30/2008 Transfers Apprec.// Deprec. 9/30/2009 Galliard TIPS 1,006 68 3 -4 22 1,117 Peer Group Analysis US TIPS (SA +CF) Cumulative Performance 1H6 $110.0 $105.0 8.00 F 3 L 5 6.00 a Quarter To Year Years 4.00 Years 200 1H6 $110.0 $105.0 1 Oct -2008 1 2 3 4 5 Quarter To Year Years Years Years Years Sep -2009 Galliard TIPS 2.85 (88) 3.98 (92) 3.98 (92) 5.83 (85) N/A N/A N/A $100.0 Barclays Capital U.S. Treasury Inflation Notes: 1 -10 Year 2.98 (65) 4.02 (92) 4.02 (92) 5.94 (70) 5.73 (61) 4.86 (63) 4.66 (93) 9/07 3/08 9/08 3/09 9/09 Galliard TIPS D ledian 3.08 6.42 6.42 6.35 5.98 4.96 5.07 Barclays Capital U.S. Treasury Inflation Notes: 1 -10 Year Comparative Performance 1 1 1 1 1 1 Quarter Quarter Quarter Quarter Quarter Quarter Ending Ending Ending Ending Ending Ending Jun -2009 Mar -2009 Dec -2008 Sep -2008 Jun -2008 Mar -2008 Galliard TIPS 0.48 (90) 4.16 (84) -3.40 (72) -2.89 (20) 0.03 (26) 5.67 (21) Barclays Capital U.S. Treasury Inflation Notes: 1 -10 Year 0.57 (79) 5.89 (12) -5.15 (98) -2.90 (20) 0.23 (16) 5.70 (19) US TIPS (SA +CF) Median 0.68 4.95 -2.68 -3.51 -0.24 5.36 34 BOGDAHN GROU Winter Springs General Employees American Stable Value Fund September 30, 2009 Financial Reconciliation I tl Market Value $70.0 Market Value Net Oct -2008 1 2 Capital 4 As of Contributions Distributions Fees Expenses Income As of 6/30/2009 Transfers To Year Years Apprec./Deprec. 9/30/2009 American Stable Value Fund 715 -2 -69 639 Financial Reconciliation Oct11' To September 30, 2009 Market Value -9.62 (63) -32.42 (51) -32.42 (51) -15.88 (45) N/A Market Value N/A Net Capital As of -7.41 (52) Contributions Distributions Fees Expenses Income As of 9/30/2008 Transfers ApprecJ Deprec. 9/30/2009 American Stable Value Fund 988 -13 -13 -8 -316 639 $1100 100 15.00 e a L -30.00 a -45.00 -6000 $100.0 $90.0 $80.0- $78.5 $70 8 $70.0 1 Oct -2008 1 2 3 4 5 Quarter To Year Years Years Years Years Sep -2009 American Stable Value Fund -9.62 (63) -32.42 (51) -32.42 (51) -15.88 (45) N/A N/A N/A NCREIF Property Index -7.41 (52) -25.39 (14) -25.39 (14) -11.38 (12) -2.69 (12) 2.03 (14) 5.25 (2) $60.0 9/07 3/08 9/08 3/09 9/09 Median -7.30 -31.00 -31.00 -16.99 -8.85 -0.13 3.90 American Stable Value Fund NCREIF Property Index Comparative Performance 1 1 1 1 1 1 Quarter Quarter Quarter Quarter Quarter Quarter Ending Ending Ending Ending Ending Ending Jun -2009 Mar -2009 Dec -2008 Sep -2008 Jun -2008 Mar -2008 American Stable Value Fund -7.20 (53) -12.86 (38) -7.53 (25) -0.30 (45) 1.52 (23) 1.85 (22) NCREIF Property Index -5.20 (19) -7.33 (13) -8.29 (27) -0.17 (38) 0.56 (59) 1.60 (33) US Private Real Estate -Open End (SA +CF) Median -7.19 -14.11 -9.99 -0.36 0.74 1.24 35 BOGDAHN GROU Defined Benefit Plan Trust for Employees of the City of Winter Springs Benchmark History As of September 30, 2009 Benchmark Policv Total Find Effective Date: Nov -2000 S &P 500 Index 65.00 Barclays Capital Aggregate 30.00 MSCI EAFE 5.00 Effective Date: Oct -2003 S &P 500 Index 60.00 Barclays Capital Aggregate 30.00 MSCI EAFE 10.00 Effective Date: Sep -2006 S &P 500 Index 60.00 Barclays Capital Intermediate Aggregate 40.00 t� BOGDAHN GROUP Defined Benefit Plan Trust for Employees of the City of Winter Springs Benchmark History Target Allocations As of September 30, 2009 Benchmark Policv Total Equity Asset Allocations Effective Date: Nov -2000 S &P 500 Index 90.00 MSCI EAFE 10.00 Effective Date: Oct -2003 S &P 500 Index 85.00 MSCI EAFE 15.00 Effective Date: Sep -2006 S &P 500 Index 80.00 MSCI EAFE 20.00 Benchmark Policv Total Fixed Tartet Allocations Effective Date: Nov -2000 Barclays Capital Aggregate 100.00 Effective Date: Sep -2006 Barclays Capital Intermediate Aggregate 100.00 Effective Date: Oct -2007 Barclays Capital Intermediate Aggregate 85.00 Barclays Capital U.S. Treasury Inflation Notes: 1 -10 Year 15.00 37 BOGDAHN GRoUP Statistics Definitions Statistics Description Return Compounded rate of return for the period. Standard Deviation A statistical measure of the range of a portfolio's performance, the variability of a return around its average return over a specified time period. Sharpe Ratio Represents the excess rate of return over the risk free return divided by the standard deviation of the excess return. The result is the absolute rate of return per unit of risk. The higher the value, the better the product's historical risk- adjusted performance. Alpha A measure of the difference between a portfolio's actual returns and its expected performance, given its level of risk as measured by beta. It is a measure of the portfolio's historical performance not explained by movements of the market, or a portfolio's non systematic return. Beta A measure of the sensitivity of a portfolio to the movements in the market. It is a measure of a portfolio's non diversifiable or systematic risk. R- Squared The percentage of a portfolio's performance explained by the behavior of the appropriate benchmark. High R- Square means a higher correlation of the portfolio's performance to the appropriate benchmark. Treynor Ratio Similar to Sharpe ratio, but focuses on beta rather than excess risk (standard deviation). Represents the excess rate of return over the risk free rate divided by the beta. The result is the absolute rate of return per unit of risk. The higher the value, the better the product's historical risk- adjusted performance. Downside Risk A measure similar to standard deviation, but focuses only on the negative movements of the return series. It is calculated by taking the standard deviation of the negative quarterly set of returns. The higher the factor, the riskier the product. Tracking Error A measure of the standard deviation of a portfolio's performance relative to the performance of an appropriate market benchmark. Information Ratio Measured by dividing the active rate of return by the tracking error. The higher the Information Ratio, the more value -added contribution by the manager. Consistency The percentage of quarters that a product achieved a rate of return higher than that of its benchmark. The higher the consistency figure, the more value a manager has contributed to the product's performance. Excess Return Arithmetic difference between the managers return and the risk -free return over a specified time period. Active Return Arithmetic difference between the managers return and the benchmark return over a specified time period. Excess Risk A measure of the standard deviation of a portfolio's performance relative to the risk free return. Market Capture The ratio of average portfolio return over the benchmark during periods of positive benchmark return. Higher values indicate better product performance. ;vn Market Capture The ratio of average portfolio return over the benchmark during periods of negative benchmark return. Lower values indicate better product performance. Calculation based on monthly periodicity. 38 BOGDAHN GROUP City of Winter Springs General Employee Retirement System Compliance Checklist as of September 30, 2009 1. The Total Plan return equaled or exceeded the 8% actuarial earnings assumption over the trailing three and five year periods. 2. The Total Plan return equaled or exceeded the total plan benchmark over the trailing three and five year periods. 3. The Total Plan return ranked within the top 40th percentile of its peer group over the trailing three and five year periods. 4. The Total Plan standard deviation was equal to or less than 120% of the total plan benchmark over the trailing three and five year periods. 1. Total equity returns meet or exceed the benchmark over the trailing three and five year periods. 2. Total equity returns ranked within the top 40th percentile of its peer group over the trailing three and five year periods. 3. The total equity allocation was less than 75% of the total plan assets at market. 4. Total foreign equity was less than 20% of the total plan assets at cost. 1. Total fixed income returns meet or exceed the benchmark over the trailing three and five year periods. 2. Total fixed income returns ranked within the top 40th percentile of its peer group over the trailing three and five year periods. 3. The quality of the fixed portfolio was investment grade or better. 4. The duration of the fixed income portfolio was within 125% of the policy benchmark. 1. Manager outperformed the index over the trailing three and five year periods. 2. Manager ranked within the top 40th percentile over trailing three and five year periods. 3. Less than four consecutive quarters of under performance relative to the benchmark. 4. Three -year down market capture ratio less than the index. 5. Standard deviation 150% of the index over the trailing three and five year periods. P IVA fes No N/ fes No N/ 0 K7 City of Winter Springs General Employee Retirement System Compliance Checklist as of September 30, 2009 1. Manager outperformed the index over the trailing three and five year periods. 2. Manager ranked within the top 50th percentile over trailing three and five year periods. 3. Less than four consecutive quarters of under performance relative to the benchmark. 4. Three -year down market capture ratio less than the index. 5. Standard deviation 150% of the index over the trailing three and five year periods. 40 Z£6L'Ot7Z'998 Z0Z£S uisuo3srA� `333int,�e11W 0081 wins and utsuo3sim '3 OSZ aalnP Al, iiW 118Z£ 12 ptiolj `opu eijp 009 wins `peo'H pueIaatA 106b OPUL)IJO suoassaapmanpr� pup �uarugsa�ui cno�CSuai1ducas dflox� NHVaDOU JH,L 1, S 09 stouttlI `atttAU OOZ alms pi ppijutAk OZ£V OB -C 3tua Winter Springs General Fee Table American Stable Value 'F =,162.53 Dalton, Greiner, Hartman, Maher* 5,168.18 Galliard Core 4,481,960.91 2,786.11 Galliard TIPS 393.65 6/10/2009 Qtly In Arrears 0.15% Yes 3,191,977.18 7,979.001 Voyageur 2,953.10 Irotal 21,442■I 785,599.85 N/A ��_3/31/2009 At fund 1.10% Yes 2,986,057.83 7/8/2009 7/16/2009 Qtly In Arrears 0.75% Yes 4,481,960.91 4/21/2009 k/10/2009 Qtly In Arrea 0.25% Yes 1,050,974.87 4/21/2009 6/10/2009 Qtly In Arrears 0.15% Yes 3,191,977.18 4/20/2009 5/12/2009 Qtly In Ar�p 1.00% Yes 1,277,677.64 4/13/2009 5/14/2009 Qtly In Arrears 0.92% Yes 13,774,248.28 0.64% *Prorated for 84/91 days. Bill based on 6/30 Market Value Winter Springs General Asset Allocation Account American SV Dalton... Securities 639,006.49 3,472,648.80 Cash 155,382.75 639,006.49 3,628,031.55 4% 21% Target 5% 25% 800,000.00 4% 25% Upda 9/30/200 10/26/2009 Galliard Core 5,089,039.91 5,089,039.91 29% 24% (850,000.00) 24% 9/30/2009 Galliard TIPS 1,078,970.62 38,877.57 1,117,848.19 6% 5% (175,000.00) 5% 10/26/2009 Latee 4,366,025.12 161,677.17 4,527,702.29 26% 25% (125,000.00) 25% 10/26/200 R &D Voyageur 2,318,143.26 95,453.18 95,453.18 1% 2,318,143.26 13% 1% 15% 350,000.00 1% 15% 10/26/2009 9/30/2009 Totals 16,963,834.20 451,390.67 17,415,224.87 100.00% 100.00% 100.00% Asset Allocation By Manager Now 4% 13% 26% 6% Asset Allocation By Manager After 15% 1% American SV Dalton... Galliard Core Galliard TIPS Lateef 25% R &D Voyageur 5% 4% 26% American SV Dalton... Galliard Core Galliard TIPS Lateef R &D Voyageur 24%