HomeMy WebLinkAboutFresno County Employees' Retirement Association - Public Financial ReportRetfrement Board
Nathan Magsig, MBA MS, Chair
Stanley L. McDivitt, Vice Chair
John Adams
Laura Basua
Rauden H. Coburn, III, DDS
Oscar J. Garcia, CPA
Steven Jolly, AIF
John Robinson
Riley Talford
Douglas Papagni, Alternate
A Message to Members
This Popular Annual Financial Report (PAFR) summarizes the
informatfon contained in the Annual Comprehensive Financial
Report that provides financial informatfon on FCERA’s actfvitfes.
This PAFR is presented in conformity with Generally Accepted
Accountfng Principles (GAAP). The more detailed Annual
Comprehensive Financial Report is available on FCERA’s website at
www.fresnocountyretfrement.org or from the FCERA Administratfve
Office for a small copy fee.
Meetfngs of the Board of Retfrement are normally held on the first
and third Wednesday of each month at 8:30 a.m. Members of the
Retfrement Associatfon and the public are invited to attend these
meetfngs.
As a member of the Retfrement Associatfon, you are encouraged to
contact the Retfrement Office regarding these summary financial
statements or to obtain other informatfon concerning the
Retfrement System. Members are also encouraged to visit our
website at www.fresnocountyretfrement.org or on the County's
Intranet by selectfng Retfrement Associatfon under the Department
Sites link for more informatfon.
POPULAR ANNUAL
FINANCIAL REPORT
For the Fiscal Year
Ended June 30 2021
Nathan Magsig, MBA MS, Chair
Board of Retirement
Donald C. Kendig, CPA
Retirement Administrator
7772 N. Palm Ave | Fresno, CA 93711
p. (559) 457-0681 | f. (559) 457-0318
FresnoCountyRetfrement.org
A Pension Trust Fund for the County of Fresno
and Partfcipatfng Employers
Fresno, California
Membership Highlights
Total membership in the Associatfon increased by 1.00% to 19,923. The total number of actfve members decreased by
3.0% to 7,638, retfred membership increased by 1.8% to 7,985, and terminated membership increased by 7.1% to 4,300.
Financial Highlights
FCERA’s investment portiolio consists of equitfes, fixed income, real estate, private equity, private credit, infrastructure,
cash and cash equivalents.
The average rate of return on the market value basis of the investment portiolio over the past fiscal year was 25.6%, net
of fees. FCERA’s past performance over three, five, and ten-year periods ending June 30, 2021 respectfvely, were: 10.2%,
9.6% and 7.5%, net of fees.
During the fiscal year, benefit payments to retfrees and beneficiaries totaled $308 million and refunds to terminated plan
members totaled $2.7 million. Administratfve expenses totaled $6.1 million for the year, which amounts to 0.10% of net
positfon.
As of June 30, 2021, Fresno County Employees’ Retfrement Associatfon (FCERA) has total assets of $6.6 billion. After
accountfng for current liabilitfes of $354.5 million, FCERA has a total net positfon restricted for pension benefits of $6.3
billion which increased from June 30, 2020 at $4.9 billion. The net positfon restricted for pension benefits is available to
meet FCERA’s ongoing obligatfon to plan partfcipants and their beneficiaries.
Contributfons of $315.6 million, when combined with net investment income of $1.4 billion, generated total additfons of
$1.7 billion. Total deductfons including benefits paid, refunded contributfons and administratfve expenses amounted to
$316.8 million which resulted in an increase in net positfon of $1.3 billion.
2
3
Asset Allocatfon as of June 30, 2021
(Total Fair Value of Cash and Investments $6,269,743)
Investment Performance
The chart to the right reflects returns, net of fees, for
the one-year periods ended June 30th. FCERA’s policy
index is composed of the MSCI USA, Fixed Income
Custom Benchmark, MSCI ACWI ex US, Russell 2000,
Bloomberg US Corp. High Yield, Private Equity
Neutralized, Private Credit Neutralized, and NCREIF
ODCE Net. For more informatfon about the
Associatfon’s investment policy, strategy, and returns,
please visit www.fresnocountyretfrement.org.
Funded Status
FCERA’s funding status is determined based on the
6/30/20 actuarial valuatfon. As of June 30, 2020 the
funded ratfo on a valuatfon value of assets basis has
increased from 81.7% to 82.7%. This ratfo indicates that
FCERA has approximately $0.83 cents of assets for each
$1.00 of liabilitfes. The County of Fresno and
partfcipatfng agencies contribute to the retfrement plan
based upon actuarially determined contributfon rates
adopted by the Board of Retfrement. More informatfon
about FCERA’s funded status can be found in the
introductfon sectfon of the Annual Comprehensive
Financial Report.
Year
* Complete list of portiolio holdings available upon request
*
*
Presorted Standard
U.S. Postage
PAID
Fresno, CA
Permit No. ####
Additfonal informatfon regarding
membership and retfrement can
be found in the Member
Handbook, which can be viewed
on FCERA’s website at
FresnoCountyRetfrement.org or
obtained from the FCERA
Administratfve Office. More in
depth informatfon regarding
investments and FCERA’s financial
status can be found in the Annual
Comprehensive Financial Report.
7772 N. Palm Ave.
Fresno, CA 93711
(559) 457-0681 p.
(559) 457-0318 f.
FresnoCountyRetfrement.org
POPULAR ANNUAL
FINANCIAL REPORT
For the Fiscal Year
Ended June 30 2021
PAFR Award
The Government Finance Officers
Associatfon (GFOA) awarded
FCERA with the Popular Annual
Financial Reportfng Award (PAFR).
The PAFR provides FCERA’s
membership with condensed and
concise informatfon in an easier to
read format than presented in the
Annual Comprehensive Financial
Report. FCERA received this honor
on its submission for the award for
the fiscal year ended June 30,
2020.