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HomeMy WebLinkAboutFS 2016-07-06 Item 2C - Report - 2016 1st Quarter Investment City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM TO: Mayor Ekberg Finance and Safety Committee FROM: Peggy McCarthy, Finance Director BY: Vicky Carlsen, Deputy Finance Director DATE: July 6, 2016 SUBJECT: First Quarter 2016 Cash & Investment Report ISSUE The first quarter Investment Report is included with this memorandum and is discussed below. BACKGROUND City funds are invested to earn a reasonable return while preserving principal and allowing sufficient liquidity to meet the City's operating needs. To achieve these objectives investments are diversified by type, by financial institution, and by maturities in compliance with the City Investment Policy. DISCUSSION Portfolio Components As of March 31, 2016, the portfolio totaled $52.6 million comprised of $38.5 million in cash and cash equivalents and $14.1 in longer term investments. The portfolio balance increased by $1.9 million from a December 31, 2015 balance of $50.7 million. Details on individual fund activity is provided below in the Fund Cash Investment Balances section. In January, the City purchased an agency (Federal Home Mortgage Corp) for $1 million with an interest rate of 0.75% and an agency (Federal Farm Credit Bank) for $1 million with an interest rate of 1.38%. Portfolio Performance The portfolio weighted average yield on March 31, 2016, was .51%. Considering the portfolio's weighted average maturity was 1.0 years, and the yield on the cash & cash equivalent accounts was .11%, the portfolio yield of 0.51% is still relatively favorable. The yield has been sustained by the 4.14% average yield on the municipal bond investments, the .22% yield on the certificate of deposits, the .94% yield on the agencies, and the .45% earnings credit on the US Bank depository account. Investment income through the end of March 2016 for all investments is $100,551 against an annual budget of$227,322. Not included in the portfolio is interest earned from the operating and capital loans to the MPD. The operating loan is being repaid on a monthly basis and will be paid in full by May 2023. Interest earned on the loan through March 2016 is $4,139. The capital loan is being repaid semi-annually and will be paid in full by December 2022. Interest accrued through March 2016 is $4,396. Attached to the investment report are amortization schedules for both loans to the MPD. 13 INFORMATIONAL MEMO Page 2 Policy Compliance and Liquidity Analysis As of the end of the 1St quarter, the portfolio profile is well within the range of all the investment policy parameters. There is currently a healthy mix of investments with a range of maturity dates. Current investments allow for adequate cash flow requirements. Fund Cash & Investment Balances Total fund cash and investments balances are $51.0 million, which is $8.9 million higher than first quarter 2015. The general fund total cash and investment balance is $5.7million, which is $278K lower than March of 2015. Transfers from the general fund to debt service funds for first quarter 2015 were not recorded until second quarter, whereas they were recorded in first quarter for 2016. The arterial street fund in the capital projects fund group shows the largest change with an increase of $6.3 million. The City issued $5.8 million LTGO bonds as partial funding for the Interurban South and BAR Bridge projects. Proceeds are expected to be spent by the end of 2016. Utility funds all have increases in fund balances from the prior year through March. Investment Environment While the Federal Reserve increased the target rate from zero to 0.25% in December 2015, it was anticipated that an additional rate hike could occur in June of 2016. However, in June, it was decided that a rate hike in June would be postponed. The forecast for US economic growth was revised downward to 2.0% from 2.2% and the Reserve is continuing their caution with rate hikes. Locally, the steady growth realized in 2015 is expected to continue through 2016. There is growth in housing permits, housing inventories are low and rents are rising. Employment shows growth while unemployment rates in King County continue to fall. The portfolio will continue to be managed to take advantage of investment opportunities as they arise. RECOMMENDATION Presentation is for information only. ATTACHMENTS Cash and Investment Report Policy Compliance & Liquidity Analysis Cash and Investment Balances by Fund Treasury Rates and Yield Curves Amortization Schedule—MPD Operating Loan Amortization Schedule— MPD Capital Loan 14 CITY OF TUKWILA CASH&INVESTMENT REPORT March 31,2016 (a) (c) (d) Rating Purchase Maturity Term Par Book Yield to Annualized Agency/Issuer Moodys Investment Type Date Date Yrs Value Balance Maturity Return CASH&CASH EQUIVALENTS US Bank Depository Various (b) $13,382,042 $13,382,042 (e) 13,822 0.45% Washington State Treasurer LGIP Investment Pool Various (b) 10,960,283 10,960,283 (f) 11,432 0.4488% Columbia Bank Money market Various (b) 14,162,295 14,162,295 (f) 15,501 0.52 Total Cash&.Cash Equivalents 38,504,620 38,504,620 0.11,/. 40,755 INVESTMENTS Certificates of Deposit 1.90 Bank of Washington Certificate of Deposit 4/1/2015 5/1/2016 1.1 250,000 250,000 0.80% 493 Sound Community Bank Certificate of Deposit 3/4/2014 3/4/2017 3.0 3,000,000 3,181,470 0.85% 6,733 CERTIFICATES OF DEPOSIT--TOTAL 2.9 3,250,000 3,431,470 0.22% 7,226 Agencies Federal Home Loan Mtg Corp US agency 4/10/2014 5/13/2016 2.1 2,000,000 2,000,476 0.50% 10,000 (FHLMC) FNMA US agency 6/6/2014 8/23/2017 3.2 1,000,000 999,274 1.00% 10,008 Federal Home Loan Mtg Corp US agency 1/12/2016 5/26/2017 1.4 1,000,000 999,000 0.75% 7,500 (FHLMC) FHLB US agency 9/21/2015 9/21/2018 3.0 1,000,000 1,000,000 1.22% M 12,200 FHLMC US agency 5/29/2015 5/25/2018 3.0 1,000,000 1,000,000 1.25% (0 12,500 Federal Farm Credit Bank US agency 1/19/2016 12/21/2018 2.9 1,000,000 1,001,597 1.38% M 13,750 (FFCB) TOTAL AGENCIES 2.5 7,000,000 7,000,347 0.94% 65,958 Taxable Municipal Bonds Washington State Convention Aa3 Lodging Tax Bonds 11/30/2010 7/1/2016 5.6 500,000 500,728 3.60% 18,026 Center Facility City of Marysville,sinking 2014- Aa3 LTGO Refunding 11/23/2010 12/1/2017 5.5 290,000 327,149 3.37% 11,025 2017,ave 5.5 years Skagit County BAB Aa3 1/12/2016 12/1/2017 0.4 365,000 365,000 2.85% 10,403 UW Biomedical Center Aat Revenue Bonds 12/14/2010 7/1/2017 6.6 500,000 501,586 4.05% 20,314 UW Biomedical Center Aal Revenue Bonds 12/14/2010 7/1/2019 8.6 500,000 502,565 4.70% 23,621 Douglas County,ESD,sinking Aai UTGO 12/23/2010 12/1/2020 8.9 1,135,000 1,144,802 4.55% 52,088 2018-2020,ave 9 yrs Port of Anacortes Al LTGO 12/17/2010 9/112020 9.7 340,000 333,598 5.00% 16,680 TOTAL MUNICIPAL BONDS 6.3 3,630,000 3,675,428 4.14% 152,157 Total Investments 3;g: 13;880,000 14,107,245 :1.60% 225,341 TOTAL CASH CASH EQUIVALENTS&INVESTMENTS 1.0 $52,384,620 $52,611,865 0.51% $266,095 Current Portfolio leld (a)On calleable bonds,term is calculated to final maturity even though call date may occur first;term of liquid investments is one day;on sinking fund bonds,average maturity is used to calculate term. (b)No fixed maturity,funds are available within one day. Percent of Cash&Investment Portfolio (c) Yield to Maturity represents average rate for the year for various investment vehicles. Cash (d)Annualized Return represents actual earnings for the fiscal year for bonds. Agencies 27% (e)Represents earning credit from US Bank. City earns interest up to the amount of fees. 14% ;wat (f)Represents rate in effect for period ending this report. li the annualized return above the current CD rates. the annualized return above the current CD rates. (h)Annualized Return represents actual earnings through current reporting period Money Market 29% LGIP CDs 23% 7% 15 CITY OF TUKWILA Policy Compliance& Liquidity Analysis CASH&INVESTMENT REPORT March 31,2016 As of Report Date Available Available Available in Portfolio Within 1 Year Within 5 5- 10 Years Liquidity Analysis&Maturity Diversification Amount Years Funds immediately available $ 38,504,620 $ 38,504,620 $38,504,620 Fixed Maturity Investments, maturing in: 0-90 days after Report Date 2,250,476 91-180 days after Report Date 500,728 181-270 days after Report Date - 271-360 days after Report Date 3,181,470 Investments maturing in 1 year or less 5,932,674 5,932,674 5,932,674 Investments maturing in 1-3 years 5,828,606 5,828,606 Investments maturing in 3-5 years 1,980,965 1,980,965 Investments maturing in 5-7 years Investments maturing in 7-10 years - Investments maturing in more than 1 year 7,809,571 and less than 10 years. TOTALS $ 52,246,865 $ 44,437,294 $52,246,865 $ 85% 100% 0% Liquidity Requirements and Funds Available for Investing: Funds immediately available $ 38,504,620 Restrictions&designations: Operating liquidity (a) 14,000,000 Liquidity threshold 14,000,000 Funds available for longer term investing $ 24,504,620 (a) Represents largest one month decline in portfolio balance over the most recent 36 month period doubled;or the equivalent of a 100%cushion. Portfolio POLICY Policy Financial Institution Diversification Amount %of Total MAXIMUM Met? US Bank $ 13,382,042 25.4% 50.0% Yes Washington State Treasurer 10,960,283 20.8% 75.0% Yes Columbia Bank 14,162,295 26.9% 50.0% Yes Sound Community Bank 3,181,470 6.0% 50.0%. Yes Other financial institutions 10,925,775 20.8% 50.0% Yes Total $ 52,611,865 100.0% Portfolio POLICY Policy Investment Mix _Amount %of Total MAXIMUM Met? Depository 13,382,042 25.4% insured by PDPC Yes State Investment Pool 10,960,283 20.8% 75.0% Yes Money market 14,162,295 26.9% insured by PDPC Yes Certificate of Deposit 3,431,470 6.5% insured by PDPC Yes US Agency 7,000,347 13.3% 75.0% Yes Municipal Bonds 3,675,428 7.0% no limit specified in policy Yes Total 52,611,865 100.0% Weighted Average Maturites: Years Performance Analysis Certificates of deposit. 2.9 Current portfolio yield 0.51% Benchmarks: Municipal bonds 6.3 6 month treasury 0.39% Total Investments 3.8 2 year treasury 0.73% Total Portfolio 1.0 Local Govt Invst Pool (f)0.4488% POLICY MAXIMUM 3.5 Policy Met? Yes Note:Cash and cash equivalents are available within one day and are factored into the Total Portfolio weighted average maturity. 16 CITY OF TUKWILA Cash & Investment Balances By Fund and Fund Group CASH& INVESTMENT REPORT March 31,2016 Balances Balances Balances Balances Balances �Fund Group 03/31116 03/31/15 03/31/14.:' 03/3.1/13 03/31112 General 000 GENERAL 5,663,247 $5,941,116 $6,545,525 $ 944,197 $3,277,604 General Total 5,663,247 5,941,116 6,545,525 944,197 3,277,604 Special Revenue 101 HOTEL/MOTEL TAX 658,235 452,750 433,781 440,090 453,083 105 CONTINGENCY 5,587,107 5,772,086 5,764,212 1,461,267 1,457,930 107 FIRE EQUIP.CUM.RESERVE - - - 945,312 943,501 109 DRUG SEIZURE FUND 10,257 49,977 68,308 147,083 226,462 Special Revenue Total 6,255,599 6,274,813 6,266,301 2,993,751 3,080,975 Debt Service 200 DEBT SERVICE 378,884 400 - - - 206 L.I.GUARANTEE 669,148 669,147 668,997 - 208 LIMITED TAX G.O.BONDS 2000 - - - - 70 209 LIMITED TAX G.O.BONDS 2003 1 1 1 3,012,901 3,302,738 210 LIMITED TAX G.O.REFUNDING 2003 195 195 195 (55) 853 211 LIMITED TAX G.O.REFUNDING 2008 203,191 416 416 (84) 5,105 212 LTGO SCORE BONDS 2 2 1,453 126 707 213 LTGO SCORE BLD AMER BONDS - - - 995 616 214 LTGO 2010 Series A 164,603 2,710 5,910 (614) 37 215 LTGO 2010 Series B - - - 4,612 4,611 216 VALLEY COM Refunding bonds 2010 794 794 74 14 14 217 LIMITED TAX GO BONDS REFUNDING 137,708 539 214 (299) - 218 LTGO 2013 28,283 - - - 233 LID#33 108,515 121,290 42,591 - - Debt Service Total 1,691 324 795,493 719,850 3,017,595 3,314,751 Capital Project 103 STREET 815,696 1,119,402 1,365,235 1,045,854 919,276 104 ARTERIAL STREET 4,484,245 (56,259) 875,506 588,392 4,595,453 301 LAND ACO,REC&PARK DEVLPMNT 2,347,596 1,336,048 1,159,087 1,088,513 1,665,327 302 FACILITY REPLACEMENT 1,174,351 1,037,559 1,967,648 2,103,024 2,019,099 303 GENERAL GOVERNMNT IMPROVEMENTS 378,675 399,945 404,809 804,988 584,287 304 FIRE IMPACT FEES 560,927 516,235 438,317 359,809 316,591 Capital Project Total 9,761,490 4,352,930 6,210,602 5,990,581 10,100,032 Enterprise 400 UTILITY ON ACCT(overpayments) 25,257 16,614 18,491 22,585 18,449 401 WATER 6,237,109 5,391,569 5,698,414 5,306,169 3,994,145 402 SEWER 6,862,764 4,937,844 3,431,464 1,917,966 1,219,446 411 FOSTER GOLF COURSE 634,362 671,946 371,314 218,979 (143,232) 412 SURFACE WATER 3,924,594 3,096,696 3,066,715 3,433,716 3,126,965 Enterprise Total 17,684,086 14,114,669 12,586,398 10,899,416 8,215,773 Internal Service 501 EQUIPMENT RENTAL 5,175,880 5,036,571 4,482,904 4,398,645 3,652,343 502 INSURANCE 3,799,298 4,764,528 5,491,187 6,559,638 6,502,805 503 INSURANCE-LEOFF 1 973,476 813,557 910,664 1,839,349 1,888,703 Internal Service Total 9,948,653 10,614,656 10,884,755 12,797,632 12,043,850 ;Grand Total 51,004,398 1 1 421093,676 1 1 43,213,432 1 1 36,643,172 1 1 40,032,985 f Fundsnot included in the Grand Total are the fiduciarV funds. However,,,these balances $1,607;467 are:included'in the investment balances: 17 CITY OF TUKWILA Treasury Rates and Yield Curves CASH & INVESTMENT REPORT March 31, 2016 Rates at March 31, 2016 Rates at March 31, 2015 Closing l g Term � Rate % Term 3/31/2016 Change Change 3mo 0.21% 0.18% 86% 3mo 0.03% 6mo 0.39% 0.25% 64% limo 0.14% 1 Yr 0.59% 0.33% 56% 1 Yr 0.26% 2Yr 0.739/6 0.17% 23% 2Yr' 0.56% 3Yr 0.87% -0.02% -2% 3Yr 0.89% 5Yr 1.21% -0.16% -13% 5Yr 1.37% 10Yr 1.78% -0.16% -9% 10Yr 1.94% 30Yr.. 2.61%. 0.07% 3% 30Yr' 2.54% Source: US Department of the Treasury Comparison of Treasury Rates 3.00% 2.50% 2.00% 1.50% —0--3/31/2016 --M-3/31/2015 1.00% 0.50% 0.00 3 mo 6 mo 1 yr 2 yr 3 yr 5 yr 10 yr 30 yr 18 MPD Operating Loan-through end of 2015 only Period Accumulated Interest (Date) Beg Bal Funding Payments Interest End Bal Interest Principal Pmt Pmt 10/1/2011 $ - $ 191,294 $ - $ 319 $ 191,613 $ 319 11/1/2011 191,612.82 - 319.35 191,932.18 638.18 12/1/2011 191,932.18 - 319.89 192,252.07 958.07 1/1/2012 192,252.07 - 320.42 192,572.49 1,278.49 2/1/2012 192,572.49 - 320.95 192,893.44 1,599.44 3/1/2012 192,893.44 - - 321.49 193,214.93 1,920.93 4/1/2012 193,214.93 225,000.00 - 697.02 418,911.95 2,617.95 5/1/2012 418,911.95 - - 698.19 419,610.14 3,316.14 6/1/2012 419,610.14 - 699.35 420,309.49 4,015.49 7/1/2012 420,309.49 - 700.52 421,010.01 4,716.01 8/1/2012 421,010.01 - 701.68 421,711.69 5,417.69 9/1/2012 421,711.69 - - 702.85 422,414.54 6,120.54 10/1/2012 422,414.54 433,706.00 - 1,426.87 857,547.41 7,547.41 11/1/2012 857,547.41 - - 1,429.25 858,976.66 8,976.66 12/1/2012 858,976.66 - - 1,431.63 860,408.28 10,408.28 1/1/2013 860,408.28 250,000.00 - 1,850.68 1,112,258.96 12,258.96 2/1/2013 1,112,258.96 - - 1,853.76 1,114,112.73 14,112.73 3/1/2013 1,114,112.73 - 1,856.85 1,115,969.58 15,969.58 4/1/2013 1,115,969.58 - 1,859.95 1,117,829.53 17,829.53 5/1/2013 1,117,829.53 19,692.58 1,863.05 1,100,000.00 19,692.58 19,692.58 6/1/2013 1,100,000.00 10,121.48 1,833.33 1,091,711.85 21,525.91 8,288.15 1,833.33 7/1/2013 1,091,711.85 - 10,121.48 1,819.52 1,083,409.89 23,345.43 8,301.96 1,819.52 8/1/2013 1,083,409.89 - 10,121.48 1,805.68 1,075,094.10 25,151.12 8,315.80 1,805.68 9/1/2013 1,075,094.10 - 10,121.48 1,791.82 1,066,764.44 26,942.94 8,329.66 1,791.82 10/1/2013 1,066,764.44 10,121.48 1,777.94 1,058,420.90 28,720.88 8,343.54 1,777.94 11/1/2013 1,058,420.90 10,121.48 1,764.03 1,050,063.46 30,484.92 8,357.45 1,764.03 rior 12/1/2013 1,050,063.46 10,121.48 1,750.11 1,041,692.08 32,235.02 8,371.37 1,750.11 1/1/2014 1,041,692.08 - 10,121.48 1,736.15 1,033,306.76 33,971.18 8,385.33 1,736.15 2/1/2014 1,033,306.76 - 10,121.48 1,722.18 1,024,907.45 35,693.35 8,399.30 1,722.18 3/1/2014 1,024,907.45 - 10,121.48 1,708.18 1,016,494.15 37,401.53 8,413.30 1,708.18 4/1/2014 1,016,494.15 - 10,121.48 1,694.16 1,008,066.83 39,095.69 8,427.32 1,694.16 5/1/2014 1,008,066.83 10,121.48 1,680.11 999,625.46 40,775.80 8,441.37 1,680.11 6/1/2014 999,625.46 - 10,121.48 1,666.04 991,170.02 42,441.84 8,455.44 1,666.04 7/1/2014 991,170.02 - 10,121.48 1,651.95 982,700.49 44,093.79 8,469.53 1,651.95 8/1/2014 982,700.49 10,121.48 1,637.83 974,216.85 45,731.63 8,483.65 1,637.83 9/1/2014 974,216.85 - 10,121.48 1,623.69 965,719.06 47,355.32 8,497.79 1,623.69 10/1/2014 965,719.06 - 10,121.48 1,609.53 957,207.11 48,964.85 8,511.95 1,609.53 11/1/2014 957,207.11 - 10,121.48 1,595.35 948,680.98 50,560.20 8,526.13 1,595.35 12/1/2014 948,680.98 - 10,121.48 1,581.13 940,140.63 52,141.33 8,540.34 1,581.14 1/1/2015 940,140.63 - 10,121.48 1,566.90 931,586.06 53,708.24 8,554.58 1,566.90 2/1/2015 931,586.06 - 10,121.48 1,552.64 923,017.22 55,260.88 8,568.84 1,552.64 3/1/2015 923,017.22 10,121.48 1,538.36 914,434.10 56,799.24 8,583.12 1,538.36 4/1/2015 914,434.10 - 10,121.48 1,524.06 905,836.68 58,323.30 8,597.42 1,524.06 5/1/2015 905,836.68 - 10,121.48 1,509.73 897,224.93 59,833.03 8,611.75 1,509.73 6/1/2015 897,224.93 - 10,121.48 1,495.37 888,598.82 61,328.40 8,626.11 1,495.37 7/1/2015 888,598.82 - 10,121.48 1,481.00 879,958.34 62,809.40 8,640.48 1,481.00 8/1/2015 879,958.34 - 10,121.48 1,466.60 871,303.46 64,276.00 8,654.88 1,466.60 9/1/2015 871,303.46 - 10,121.48 1,452.17 862,634.15 65,728.17 8,669.31 1,452.17 10/1/2015 862,634.15 - 10,121.48 1,437.72 853,950.39 67,165.89 8,683.76 1,437.72 11/1/2015 853,950.39 - 10,121.48 1,423.25 845,252.16 68,589.14 8,698.23 1,423.25 12/1/2015_ _845,25_2.1_6 10,121.48_ 1,40_8.75 8_36,539.44_ 69,997.90_ _8,712.73_ 1,408.75 --1/1/2016 836,539.44----------10,121.48 1,394.23---827,812.19 71,392.13 8,727.25 1,394.23 2/1/2016 827,812.19 - 10,121.48 1,379.69 819,070.40 72,771.82 8,741.79 1,379.69 3/1/2016 819,070.40 - 10,121.48 1,365.12 810,314.03 74,136.93 8,756.36 1,365.12 4/1/2016 810,314.03 - 10,121.48 1,350.52 801,543.08 75,487.46 8,770.96 1,350.52 5/1/2016 801,543.08 - 10,121.48 1,335.91 792,757.50 76,823.36 8,785.57 1,335.91 6/1/2016 792,757.50 - 10,121.48 1,321.26 783,957.28 78,144.62 8,800.22 1,321.26 rent 7/1/2016 783,957.28 - 10,121.48 1,306.60 775,142.40 79,451.22 8,814.88 1,306.60 8/1/2016 775,142.40 - 10,121.48 1,291.90 766,312.82 80,743.12 8,829.58 1,291.90 9/1/2016 766,312.82 - 10,121.48 1,277.19 757,468.53 82,020.31 8,844.29 1,277.19 10/1/2016 757,468.53 - 10,121.48 1,262.45 748,609.50 83,282.76 8,859.03 1,262.45 11/1/2016 748,609.50 - 10,121.48 1,247.68 739,735.70 84,530.44 8,873.80 1,247.68 12/1/2016 739,735.70 - 10,121.48 1,232.89 730,847.11 85,763.33 8,888.59 1,232.89 -- 19 Capital Loan to MPD Repayment Schedule MPD Capital Loan PAYMENT BEGINNING PRINCIPAL INTEREST INTEREST DUE DATE BALANCE PAYMENT RATE PAYMENT ENDING 2/1/2013 Ar°oodtttheMP 0 1,000,000:00 6/1/2013 1,000,000.00 (50,731.67) 0.02 (5,833.33) 949,268.33 1211/2013 949,268.33 (48,258.90) 0.02 (8,306.10) 901,009.43 6/1/2014 901,009.43 (48,681.17) 0.02 (7,883.83) 852,328.26 12/1/2014 852,328.26 (49,107.13) 0.02 (7,457.87) 803,221.13 Prior 6/1/2015 803,221.13 (49,536.82) 0.02 (7,028.18) 753,684.31 1_2/1/2015__ 753,684.31__ (49,970.26 ____0.02___�,594_7�__70_3,714.05_ 6/1/2016 703,714.05 (46,537.07) 0.03 (10,027.93) 657,176.98 1 Current 12/1/2016 657,176.98 (47,200.23) 0.03 (9,364.77) 609,976.75 6/1/2017 609,976.75 (47,872.83) 0.03 (8,692.17) 562,103.92 12/1/2017 562,103.92 (48,555.02) 0.03 (8,009.98) 513,548.90 6/1/2018 513,548.90 (49,246.93) 0.03 (7,318.07) 464,301.97 12/1/2018 464,301.97 (49,948.70) 0.03 .(6,616.30) 414,353.27 6/1/2019 414,353.27 (48,277.93) 0.04 (8,287.07) 366,075.34 12/1/2019 366,075.34 (49,243.49) 0.04 (7,321.51) 316,831.85 6/1/2020 316,831.85 (50,228.36) 0.04 (6,336.64) 266,603.49 12/1/2020 266,603.49 (51,232.93) 0.04 (5,332.07) 215,370.56 6/1/2021 215,370.56 (52,257.59) 0.04 (4,307.41) 163,112.97 12/1/2021 163,112.97 (53,302.74) 0.04 (3,262.26) 109,810.23 6/1/2022 109,810.23 (54,368.80) 0.04 (2,196.20) 55,441.43 12/1/2022 55,441.43 (55,441.43) 0.04 (1,108.83) 0.00 (131,285.26) 20