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HomeMy WebLinkAboutDocumentation_Pension General_Tab 04_02/01/2010Village of Tequesta General Employees' Pension Fund As of December 31, 2009 ~'~`~ ~~ DANA INVES'T:~~1 L\T ADVISORS, INC. SUITE 250 P.O. Box 1067 BROOKFIELD, WISCONSIN 53008-1067 ~ www. DANAI N VESTMENT.CO17! Table of Contents Pa e s 3 Performance & Allocation 5 Economic Outlook & Review 22 Broker Commission Report 23 Holdings as of 12-31-09 Village of Tequesta General Employees' Pension ... ~• Obtain a reasonable total rate of return, w ith reasonable consistency w hile attempting to protect the assets against the inroads of inflation. f-brform~ance over 3-5 year market cycle to be in excess of Investment Objectives: composite indices. Manager's performance to be in the top 40% of comparable manager universe. Total Return to be equal to actuarial earnings assumption and equal or exceed CPI plus 3% over 3-5 year cycle. Comparative Indices: 60% S&P 500 140% Govt/Credit Intermediate Not more than 5% o fund's assets invested in any one issuing company or aggregate investment in one company exceed 5% of outstanding capital stock of the company. Equity -Investments in stock not to Investment Restrictions: exceed 60% at cost or 70% at market. Listed on National Exchange. Fixed -Standard & Poor's investment Grade or Moody's investment grade. Value of bonds in single corporation shall not exceed ~' the total fund. • • • . • c~ ..: ~ ,.b. Total Retum Average Annual Since Fiscal 1st Qtr 2010' 2009 Inception 9-30-09 to Q-31-09 Q-3'408 to Q-31-09 'D-305 to Q-31-09 - • - Blend: 60% S8~P 500 3.81 % 18.68% 2.86% 40% G/C Intermediate Employees' Fixed Income 0.77% Govl/Credit Intermediate 0.31 Employees' Domestic Equity 5.51% S&P 500 6.04% Employees' International 4.70% MSCI EAFE 2.22% Fiscal = 9-30 * Unannu alized The information set forth above is based upon information believed to be accurate and reliable but we do not guarantee its accuracy. Village of Tequesta General Employees' Pension The information set forth above is based upon information believed to be accurate and reliable but we do not guarantee its accuracy. Full Year 2009 & Q4 2009 Equity Market Summary Earnings reports continue to surprise to the upside Economic data affirms effective government stimulus •- S&P 500 +26.5% in 2009, 19th best year since 1928 (top quartile) Info tech, consumer discretionary and materials industries top performers in 2009 as risk taking gains momentum Info tech and consumer discretionary lead the market higher in Q4 as well Small caps lag large caps in Q4 and for the full year Large Growth outperforms Value in Q4 and the full year .~ Low quality stocks lead market higher in 2009 and Q4 ^ Q4 2009 ^ Full Year 2009 S&P 500 6.0% 26.5% NASDAQ Russell 1000 Growth Russell 1000 Value Russell 2000 45.4% 50.0% 0.0% 10.0% 20.0% 30.0% 40.0% Historical Performance of the S&P 500 by Sector S&P 500 total return of 26.5% in 2009 7 of 10 economic sectors posted returns less than 20% for the year • Telecom & Utilities the biggest laggards Technology, Materials & Consumer Discretionary sector leaders 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 ~.,,, : ~ Info Tech Info Tech ~ Utilities Info Tech - = - - e Telecom - s Info Tech 77.6% 78.4% 51.7% 46.6% 4~_~i4~ x 36.5% - 59.9% .`. Telecom Materials Materiels Utilities Utilities ~ ~. Materials Materials 49.3% 1.0% ', -7-7%p 19.6% 12.8% 20.0%: 45.2% Material Industrials=: _ ~ Materials Telecom Utilities ' Utilities Utilities- 23.0%. -7.0% 34.8% 16.0% 21.5% 15.8% -31.6% Industrials Industrials. Industrials Info Tech Telecom : Industrials 20.0% 29.8% 16.0% 15-5% -33.6% ~ 17.3% _~ ~~: _ .. Telecom `~~_ Materials ~~, 17.4% ~ ~-~~ : 2.2% ~ ': Utilities ~ ~ %dustrials ~ N~aterials Materials Industrials - = 10.0% 4.5% X0.8%> 18.9% 9 Sao - __~ Materials Industrials l~tilfties Info Tech Telecom Industrials - ~ 7.7% -27.6% 21.1 % 0.4% 8.5% -41.5% Industrials Telecom Utilities Industrials Industrials Info Tech 9.3% -14.7% -33.0% ~' ~t3 0.4% 13.8% -43.7% ' Utilities Telecom Info Tech Telecom Info Tech Info Tech Materials Utilities ~~ " . -12-8% -40:/0 -26s'/o -35.9% $ 2.1 % 7.9% -47.1 % 6.8% .. K .k _:.. y, Materials Info Tech ~ Utilities Info Tech Telecom Telecom Telecom -8.0% -41.0% -32.5% -37.6% 3.3% -9.1 % 2.6% S&P ~~'s; ~, - _ - ~, how Quality Equity Rally From March 9, 2009 to December 31, 2009, the S&P 500 returned 68.1 %, look at the groups that performed much better: Unprofitable companies: +110% Negative free cash flow companies: +95% y Negative ROE companies: +107% Y Top quartile leverage (debt/EBITDA): +87% Top quartile short interest: +91 Small cap stocks: +193% Stocks priced <$5: +215% Total Return Since Market Bottom by S&P Quality Rating ~: ~ "-' 200 190.1 L ~ 138.3 138.5 a~ a~ °' •N 95.5 v ~ 5 82.1 83.1 106 L ~ 100 5~ _ 50 _ ~~ 0 _ A+ A A- B+ B B- C NR S&P Quality Ranking Performance Attribution Large Cap Core Relative Performance -> Q4 return of 4.3% vs. S&P 500 return of 6.0% Y 2009 return of 19.3% vs. S&P 500 return of 26.4% Q4 Sector Contributors Utilities: strong performance in the second half of the quarter from new portfolio holdings AEP and OKE. - Energy: strong results from E&P holdings Apache Corporation, Williams Companies, and XTO Energy Inc. Q4 Sector Detractors Consumer Discretionary: underperformance within retail group, lack of automotive exposure (e.g., Ford Motor Company). Industrials: Flowserve Corporation lagged machinery peers; GE also a drag on portfolios. Materials: no holdings in strong-performing Paper/Forest Products and Metals groups; Lubrizol underperformed chemical group. Individual Laggards Microsoft Corporation +19% Y UnitedHealth Group +22% Oracle Corporation +18% Apple Inc. +14% Accenture PLC +14% State Street Corporation -17% CVS Caremark -10% Ross Stores Inc. -10% Goldman Sachs -8% Unum Group -9% Selected Additions /Deletions Large Cap Core Additions: American Electric Power Co. Inc. (AEP) -regulators allowing higher customer rates boosting future earnings, utilities cover 11 states providing geographic diversification, above average dividend with capacity for potential increase, attractive relative valuation Ameriprise Financial Inc. (AMP) -focus away from annuities / insurance and towards asset /wealth management expected to drive ROE expansion, expense management and improving capital markets offer positive earnings leverage, significant excess capital position y Cooper Industries PLC (CBE) -beneficiary of increased infrastructure investment, potential divestiture of low margin Tools segment, company seeking accretive acquisitions to boost international exposure, CBE demonstrating pricing power along with cost cutting Deletions: CVS Caremark (CVS) -poor earnings report revealed significant weakness in the PBM business; market share losses; unfavorable expense trends State Street Corporation (STT) -disappointing earnings announcement and lower guidance; management turnover; earnings restatement Amgen Inc. (AMGN) -two separate negative news events regarding drugs Prolia and Aranesp (possibly affecting blockbuster Epogen) Honeywell International (HON) -poor estimate revision trends and relatively high valuations compared to industry peers; growth appears to be lagging other industrial manufacturers Earnings Surprise History Large Cap Core Equity Dana's Large Core equity holdings continue to execute well from a fundamental standpoint Dana holdings experienced significantly more positive earnings than the S&P 500 average (92% vs. 82%) Dana holdings also have reported far fewer negative earnings surprises (8% vs. 16%) Ratio of Positive /Negative Earnings Surprises (Latest Qtr) Dana Large Cap Core S&P 500 0% 3% 6% 9% 12% 15% Dana Large Core Portfolio Characteristics Consistent Portfolio Characteristics Lower Valuation + Faster Growth + Higher Profitability = Better Returns With Less Risk 20 18.51 19 - 18 - 17 16.09 16 - 15 Dana LC SAP 500 Dana LC S&P 500 Dana LC S8~P 500 11 ~ Dana LC S8~P 500 Dana LC S&P 500 Dana LC S8~P 500 Actual Composite Holdings as of December 31, 2009 u~v~aenas S&P 500 dividends per share expected to fall over 20% in 2009 Worst year for dividend cuts since 1938 SRP 5U4 - Dividend Growth 0 SP~;P 50i~ - Git+idends per share Recession Ferior~~: - United ~=totes } ~1 .` ~ ~p 15 Iii ~, ii 'iiii 'ill 'Cry 'ii:=, 'ii:l 'ii5 'iiF=~ 'Or 'ii _; iii=~ Strong Fundamentals Dana Large Core The table below shows Dana Large Core holdings that have raised dividend payments since October 1, 2008. Company Yield Increase United Technologies 3.30% 20.30% Becton Dickinson & Co 2.00% 15.80% Wal-Mart Stores Inc. 2.20% 14.70% Airgas Inc. 1.69% 12.50% Sempra Energy 3.50% 11.40% Abbott Laboratories 3.80% 11.10% International Business Machine 2.10% 10.00% Honeywell International Inc. 3.80% 10.00% Procter & Gamble Co. 3.50% 10.00% Nucor Corp. 3.20% 9.40% Sysco Corp. 4.30% 9.10% Medtronic 2.20% 9.00% Nike Inc. (CI B) 1.80% 8.70% General Dynamics Corp. 3.20% 8.60% Johnson & Johnson 3.55% 6.52% Exxon Mobil Corporation 2.41 % 5.00% XTO Energy Inc. 1.50% 4.20% CenterPoint Energy I nc. 7.61 % 4.11 Occidental Petroleum Corp. 2.30% 3.10% 2000-2009: Lost Decade? With the dot com bubble burst at the beginning of the decade, and the financial crisis at the end of the decade, the start of the new millennium was a difficult 10-year period for U.S. domestic equity investors. Total Return for the Decade Portfolio Dana Large Cap Core S&P 500 Index Russell 1000 Russell 1000 Value Russell 1000 Growth Russell 3000 Russell 3000 Value Russell 3000 Growth Dow Jones Industrial Average NASDAQ Composite Index 3-Month T-B i l l ~nualiz~ 3.56% -0.95% -0.49% 2.47% -3.99% -0.20% 2.88% -3.79% 1.31% -5.08% 2.99% 'd Cumulati~ 41.91 -9.08% -4.80% 27.67% -33.42% -2.02% 32.82% -32.03% 13.90% -40.67% 34.22% SZ~P 500 Historical Valuation & Earnings - Large cap U.S. equities started the decade with valuations at record levels S8~P SUO P/E Ratio c7n 5-Yr. Normalised EPS, 1926-Present = 35 ~,~~ - 30 ~~ ti = ~ ,'k' ~ ,~i ~~ = 25 ~~ ~ ~ (~~~~ 1957-to-Date .'~`~ I ~~ ~ ~ a ib ~ ,' I {~ ~ ~ , Median =19.Ox ~ ~ ~ I '+ '~µ~ - 20 ' ( FI ~ ~ - -Tyr---~- ---= ,~-:~~----~ ------ ~F---------- _ _ , r---- , ~- ~1--~------- -'~--- y ! ~ dtii f ~ .' ~ ~ 1920_to-Date ~' Dec. 31.2009 = - ~ ; ~~ r} ~ ti ~ ~4,~'1, r1 ~ Median =16.2x ~ 17.7x ' ~ ~~, , ! ;h pp~ r, 1A ;`. 1926-1999 1 - I ' ~ ~~ ~ ~~' ~•l 1 .sf ~r l~ ~ ~ Median = 15.ix 10 ~Iii~ 9 i 1, ~' i ~ i $ i ~ - w Great Depression eamingswipeout - c ~eic rti- _~~n,dd c.~,c - 1920 1930 1`~d0 19`0 1960 1570 1980 1950 2000 2010 - S&P operating earnings up almost 80% from 1999 to 2006 to a peak near $90, but fell to $49.50 in 2008 - Q4 2008 marked the first time in history the S&P 500 recorded a negative earnings quarter - 10% year over year growth forecasted for 2009, +34% for 2010 S8~P 500 Operating Earnings 1999 - 2010e 100 90 80 70 60 50 40 30 20 10 O ~ ~ ~ Looking Forward Stocks vs. Bonds Long -term U.S. interest rates could be nearing the end of a 20 year downtrend. Historical 30 Year Treasury Yield '~~ • .~ y;~iG 4 ; ~= ..~. r t 1990-2010 ~ 'h °^ ~=~~u~ ~' °~ `~ i ~~"'~_ 1 t a c~ t t l3fJi9 ? 55' ..rte ,' l 000 Currently testing the .. ' trend line? „~ ~ . ~' 1988 1484 1Y941 1941 1992 1493 EitG _f 9495 1D96 1497 1D06 1940 J000 TSI01 7~7 ?009 290J .'005 700Q :447 70~ 2000 .~:~ Yet investors continued to pour money into bonds in 2009! Chart 4: Most) least po~auiar fund shies YTD - US Ec~uit~ is the b~ eg st loser 80 67.1 60 46.1 40.7 4t`1 28.7 21.2 2t~ 11.7 c~~ -20 -40 YTD Flows, $bn -60 -52.2 Corpora>'!~e Flexible Muni Bonds Non-US Global Debt TIPS US Equity Bonds 1=unds* Equity Scarce: Limier FA41. BafA Me~ill Lyrsdti Ins~>ftrrlerrt Strategy Looking Forward Stocks vs. Bonds - Stocks are attractive relative to bonds... And historical data bodes well for better future equity returns. Chart 3: Stocks are cheap relative iv bonds ~r~;. v ~J;_ ~'_1l~ - - ~ i~iS_. ~ ` Il'~l 1 3p~~i 1 I: ~:±`~ fu? 1. ~~ ivl1 1:1;3 AID L.~=' EP's Yie=~~ L~.~S F:~~.I ~~~ [_ orp Bc:rd "~i~lds .. •~ Did The Recession End 6 Months Ago? Important reversals have occurred in many data trends Leading Indicators have been robust for several months Employment trends are improving The housing market is more stable The consumer is spending GDP t f% 1 G!.Ann) Gress Domestic Product, 8i1. Chained "1005 $, SAAP, -United States Recession Periods -United State: 8 6 4 2 0 -2 -4 ~ -6 ~_ I -8 _---,- - - - - - -- -~- 'GO 'y1 '92 'G3 '94 '815 'G6 '9? 'y8 '99 '00 '01 '02 '03 '04 '05 '06 '07 '08 '09 If the recession has ended, then we will retroactively learn that the duration of this recession is less than the 2 years indicated. Macro Inflections ~- Production has resumed but with massive capacity The Index of Leading Indicators (LEI) has rebounded sharply +:,tipacitY Utili~atiati - Capacity I_Rilizatiur~, Total Index, Nsa -United States 90 Reces..ion Periods -United .ita[es 85 80 75 Si 7Li ~iF - - '67 'BS '69 '?d ''• 1 r~ '73 '74 '. 5 '76 '?7 '78 '79 'EO '81 '82 'S3 '84'85 '86 '87 '88 '8~! '90 '91 '92 '93 '94 '95 'SB '97 '98 'A9 'OD 'D1 'G2 '03 '04'U5 'SB 'U7 't78 'Q9 The Return of the Consumer The 20 year decline in the savings rate has been interrupted - Retail consumption has improved dramatically U~ P.etail ~.Ues ;, f'k 1Y'Rj Retail }ales, Total, SA. - (`~ 1'YRl Retail ;ales, Ex. hAator'•.+1=Mole 8: Parts Dealers, SA Recession Period= • United State= 1U.09> 5.U`b U.U`b -5.U °+~ -10.096 10.096 - 5.D'~ U.D 96 --5.0°D -1UA`7r Launch full data release '?5 '?CF '97 '?S '?? 'UD '01 'D2 'D`s 'U4 'D5 'DB 'U7 'U2 'U? Housing and Employment •~ Temporary workers are showing that firms are starting to hire - Weekly claims and payroll growth may turn positive in Q1 Median home prices and inventories are stabilizing 4,GGG,GGG 3,5aa,aGO a,aaG,Gaa ?,SaG,aaa 2,00a,0aa 1 ~aa,OaG Housing Sector - Invetnot_y~ antl Wlecli.ui Pt ice -- - Inventory I]f Existing Single-Family Homes Fur Sale, Housing Units, Nsa -United Mates (Left) - AAedian Ham? Selling Price, Total Existing Homes, Usd, Nsa -United States (Right) Recession Periods -United States 2an,aaa 22G,GGG 2aG,aaa 13a,aaa 16a,aaa 1 ~tG,Gaa 12a,aGa '9G 'G1 '92 '9S '4!4 'fi5 '96 '97 '98 'A~1 'a0 'a1 'a2 'a3 'a~ 'ae 'a6 'iiF 'a3 'Gg Dana Investment Advisors Broker Commissions Report Create Date Reporting Periad 1 010 112 0 09 TO 12!3112009 Account: 1087comp - Tequesta General Employees Pension Fund -Comp 1/14/2010 Broker Broker Name Shares Comm Rate Net Amount Commission CIS Capital Institutional Services 4,309 0.0360 142,927.22 155.12 INSTI Instinet 3,454 0.0392 116,514.42 135.23 NEWP Newport Trading 454 0.0330 11,501.16 15.00 WEED Weeden and Co. 89 0.1124 1,714.90 10.00 Totals 8,306 0.0380 272,657.70 315.35 22 COMPLIANCE APPRAISAL As of 12/31 /2009 Portfolio: 1087comp - Tequesta General Employees Pension Fund -Comp Value ISS Identifier Description Shares/PAR Current Cost Market Value S & P Moody Line CGQ Cash Cash Equivalents 000009 Cash -Money Fund 69,789.62 69,789.62 Corporate Bonds Corp Financials 007924AF0 AEGON NV 4.75% Due 06/01/2013 10,000 10,312.40 10,183.77 A- A3 0258MOCZ0 AMER EXPRESS CREDIT CO 10,000 10,019.60 10,550.00 BBB+ A2 5.125% Due 08/25/2014 06423AA06 BANK ONE CORP 5.9% Due 5,000 5,205.05 5,337.50 A Al 11/15/2011 06739FFS5 BARCLAYS BANK PLC 6.75% Due 10,000 9,987.50 11,187.50 AA- Aa3 0 512 2/20 1 9 06739FGF2 BARCLAYS BANK PLC 5% Due 10,000 10,222.00 10,225.00 AA- Aa3 09!22/2016 172967CK5 CITIGROUP INC 5.125% Due 10,000 9,625.00 10,053.63 A A3 05/05/2014 233835AT4 DAIMLER FINANCE NA LLC 7.3% 10,000 10,412.50 10,863.87 BBB+ A3 Due 01/15/2012 36962G4G6 GENERAL ELEC CAP CORP 10,000 9,972.50 9,975.00 AA+ Aa2 3.75% Due 11/14/2014 38141 GD04 GOLDMAN SACHS GROUP INC 5,000 4,989.15 5,306.25 A Al 5.25% Due 10/15/2013 40429CCR1 HSBC FINANCE CORP 5.25% Due 5,000 4,962.75 5,257.35 A A3 04/15/2015 459745FP5 INTL LEASE FINANCE CORP 5% 5,000 4,990.34 4,925.00 BBB+ 61 Due 04/15/2010 48121CYK6 JP MORGAN CHASE BANK NA 6% 5,000 5,069.40 5,337.50 A+ Aa2 Due 10/01/2017 587499A46 MERCANTILE SAFE DEP & TR 5,000 5,028.66 5,256.95 A+ 5.7% Due 11/15/2011 7591EPAF7 REGIONS FINANCIAL CORP 10,000 9,987.50 10,000.00 BBB Baa3 7.75% Due 1 1 /1 0120 1 4 90333WAB4 US BANK NA 6.3% Due 5,000 5,145.25 5,518.75 A+ Aa2 02/04/2014 92976GAE1 WACHOVIA BANK NA 5.6% Due 5,000 4,983.25 5,087.50 AA- Aa3 03/ 15/2016 Total Corp Finanaals 120,912.85 125,065.57 Corp Industrials 054303A05 AVON PRODUCTS INC 4.625% 5,000 4,834.80 5,268.38 A A2 Due 05/15/2013 24702RAJ0 DELL INC 5.875% Due 06/15/2019 10,000 10,277.80 10,675.20 A- A2 2635346X6 E.I. DU PONT DE NEMOURS 10,000 10,695.00 10,735.70 A A2 4.75% Due 03/15/2015 494368668 KIMBERLY-CLARK 6.125% Due 5,000 5,230.50 5,562.50 A A2 08/01/2017 500255AM6 KOHLS CORPORATION 6.3% Due 5,000 5,304.10 5,250.00 BBB+ Baal 03/01 /2011 548661CH8 LOWES COMPANIES INC 5% Due 5,000 4,992.25 5,406.77 A+ Al 10/ 15/2015 774341AA9 ROCKWELL COLLINS 4.75% Due 5,000 4,850.00 5,206.50 A Al 12/01 /2013 78355HJK6 RYDER SYSTEM INC 5.85% Due 10,000 9,912.00 10,025.24 BBB+ Baal 11 /01 /2016 824348AN6 SHERWIN-WILLIAMS CO 3.125% 10,000 9,995.50 9,989.90 A- A3 Due 12/15/2014 Total Corp Industrials 66,091.95 68,120.19 Total Corporate Bonds 187,004.80 193,185.76 23 COMPLIANCE APPRAISAL As of 12/31 /2009 Portfolio: 1087comp - Tequesta General Employees Pension Fund -Comp Value ISS Identifier Description Shares/PAR Current Cost Market Value S 8 P Moody Line CGQ Mortgage-Backed Bonds FHLMC -Fixed Rate Mortgages 3128P7BG7 FG C90939 5.5% Due 12/01/2025 7,698.50 7,499.88 8,133.47 3128P7CP6 FG C90978 6% Due 07/01/2026 6,853.52 6,815.13 7,315.92 3128P7CU5 FG C90983 5.5% Due 08/01/2026 7,827.80 7,765.17 8,261.50 Total FHLMC -Fixed Rate Mortgages 22,080.18 23,710.89 FNMA -Fixed Rate Mortgages 314106GA6 FN 884093 6% Due 05/01 /2036 8,067.96 7,993.60 8,577.25 Total Mortgage Bonds 30,073.78 32,288.14 US Govt Agency Bonds FHLMC Fixed Rate Agency 3128X26U4 FREDDIE MAC 4.35% Due 10,000 10,144.00 10,604.30 AAA Aaa 04!27/2012 3128X8HR6 FREDDIE MAC 3% Due 10,000 9,975.00 10,011.20 AAA Aaa 02/04/2014 3134A4SA3 FREDDIE MAC 4.5% Due 3,000 2,957.65 3,229.92 01 /15/2013 3134A4TZ7 FREDDIE MAC 4.5% Due 10,000 10,272.40 10,797.66 07/15/2013 3134A4UK8 FREDDIE MAC 4.875% Due 5,000 4,860.00 5,471.09 11/15/2013 Total FHLMC Fixed Rate Agency 38,209.05 40,114.17 FNMA Fixed Rate Agency 31359M7X5 FANNIE MAE 5% Due 05/11/2017 8,000 8,296.96 8,672.50 31359MA45 FANNIE MAE 5% Due 04/15/2015 8,000 7,933.42 8,771.25 31359MHK2 FANNIE MAE 5.5% Due 7,000 7,263.36 7,394.84 03/15/2011 31359MYN7 FANNIE MAE 4.25% Due 10,000 10,255.47 10,238.28 08/15/2010 31359MZ30 FANNIE MAE 5% Due 10/15/2011 10,000 10,096.27 10,678.91 31359MZL0 FANNIE MAE 4.75% Due 5,000 5,003.70 5,196.88 12/15/2010 Total FNMA Fixed Rate Agency 48,849.18 50,952.66 Total Agency Bonds 87,058.23 91,066.83 US Treasury Bonds and Notes 912828DV9 US TREASURY N/B 4.125% Due 5,000 5,100.00 5,335.16 05/15/2015 912828EE6 US TREASURY N/B 4.25% Due 5,000 4,900.63 5,356.25 08/15/2015 912828EJ5 US TREASURY N/B 4.25% Due 15,000 14,909.18 15,454.69 10/15/2010 912828FF2 US TREASURY N/B 5.125% Due 5,000 5,130.66 5,578.91 0 5/1 512 0 1 6 912828FW5 US TREASURY N/B 4.625% Due 10,000 10,039.56 10,654.69 10/31 /2011 912828GH7 US TREASURY N/B 4.625% Due 15,000 14,975.98 16,211.72 02/15/2017 912828HH6 US TREASURY N/B 4.25% Due 7,000 7,115.94 7,341.25 11/15/2017 912828HS2 US TREASURY N/B 2% Due 15,000 15,130.08 15,046.88 02/28!2010 912828HT0 US TREASURY N/B 2.75% Due 15,000 15,275.98 15,487.50 02/28/2013 Total Treasury Bonds 92,578.01 96,467.05 24 COMPLIANCE APPRAISAL As of 12/31 /2009 Portfolio: 1087comp - Tequesta General Employees Pension Fund -Comp Identifier Description Shares/PAR Current Cost Market Value S & P Value Moody Line ISS CGQ Common Stocks Consumer Discretionary BBY Best Buy Co Inc 151 5,614.14 5,958.46 3 35.5 CMCSA Comcast Corp (A) 376 5,769.57 6,339.36 13.5 COH Coach Inc 188 5,735.65 6,867.64 3 23.9 MCD McDonald'S Corp 98 5,474.40 6,119.12 1 47.8 NWL Newell Rubbermaid Inc 827 11,492.07 12,413.27 3 73.3 PCLN Priceline Com Inc 30 3,006.20 6,552.30 3 37.8 PNRA Panera Bread Co (CL A) 102 4,643.82 6,827.88 3 21.8 ROST Ross Stores Inc 136 5,568.77 5,808.56 2 21 TGT Target Corp 123 5,904.40 5,949.51 2 64.9 VIA/B Viacom Inc-Class B 202 6,316.87 6,005.46 3 7.8 Total Consumer Discretionary 59,525.89 68,841.56 Consumer Staples CAG Conagra Foods Inc 284 6,378.64 6,546.20 1 95.9 CCE Coca-Cola Enterprises Inc 621 12,713.52 13,165.20 3 51.6 CL Colgate-Palmolive Co 84 5,716.75 6,900.60 1 97.6 CPB Campbell Soup Co 211 7,243.59 7,131.80 2 81.8 GIS General Mills Inc 96 5,559.57 6,797.76 1 79 KMB Kimberly-Clark Corp 213 13,336.40 13,570.23 1 90.2 MJN Mead Johnson Nutrition Co 169 6,590.20 7,385.30 PEP Pepsico Inc 110 6,170.25 6,688.00 1 29.4 PM Philip Morris International 268 13,314.23 12,914.92 3 23.3 WMT Wal-Mart Stores Inc 243 12,698.99 12,988.35 1 34.1 Total Consumer Staples 89,722.14 94,088.36 Energy APA Apache Corp 123 11,161.47 12,689.91 3 29.2 CVX Chevron Corp 89 5,985.17 6,852.11 1 52.9 NE Noble Corp 282 11,569.92 11,477.40 3 OXY Occidental Petroleum Corp 83 6,955.26 6,752.05 2 77.1 WMB Williams Cos Inc 612 11,364.73 12,900.96 3 48.2 XOM Exxon Mobil Corp 89 6,644.30 6,068.91 1 65.7 Total Energy 53,680.85 56,741.34 Financials AFL Aflac Inc 119 4,868.92 5,503.75 3 39.8 AMP Ameriprise Financial Inc 158 6,132.52 6,133.56 3 66.9 AXP American Express Co 133 3,059.34 5,389.16 3 93.9 BMO Bank of Montreal 128 6,308.73 6,794.24 GS Goldman Sachs Group Inc 34 5,437.03 5,740.56 3 44.1 HCBK Hudson City Bancorp Inc 363 4,831.14 4,983.99 3 63.7 JPM JP Morgan Chase 247 9,699.57 10,292.49 3 83.9 MET Metlife Inc 153 5,727.81 5,408.55 3 5.9 25 COMPLIANCE APPRAISAL As of 12/31 /2009 Portfolio: 1087comp - Tequesta General Employees Pension Fund -Comp Value ISS Identifier Description Shares/PAR Current Cost Market Value S & P Moody Line CGQ Common Stocks Financials NLY Annaly Capital Management In 348 6,177.66 6,037.80 3 65.7 PNC PNC Financial Services Group I 136 5,172.32 7,179.44 3 35.5 UNM Unum Group 314 5,255.64 6,129.28 3 77.3 Total Financials 62,670.68 69,592.82 Health Care ABC AmerisourceBergen Corp 238 4,411.75 6,204.66 2 60.6 ABT Abbott Laboratories 220 12,010.63 11,877.80 1 42 BAX Baxter International 96 4,970.19 5,633.28 1 42.9 BMY Bristol-Myers Squibb Co 276 6,302.49 6,969.00 1 76.7 DVA Davita Inc 216 11,201.89 12,687.84 3 50.8 JNJ Johnson & Johnson 186 10,915.84 11,980.26 1 39.4 LH Laboratory Crp Of Amer Hldgs 76 5,816.96 5,687.84 1 59 MCK Mckesson Corp 102 6,029.55 6,375.00 1 80 MHS Medco Health Solutions Inc 90 4,069.08 5,751.90 1 78.4 MYL Mylan Laboratories Inc 489 8,149.33 9,012.27 3 30.2 NVS Novartis AG (ADS) 106 5,791.17 5,769.58 1 TEVA Teva Pharmaceutical -SP ADR 104 5,386.97 5,842.72 1 UNH Unitedhealth Group Inc 212 6,334.87 6,461.76 2 97.1 Total Health Care 91,390.72 100,253.91 Industrials AVY Avery Dennison Corp. 167 6,219.27 6,093.83 2 52.4 CBE Cooper Industries Inc 146 6,357.90 6,225.44 2 FLS Flowserve Corp 72 4,978.69 6,806.16 3 86.5 GD General Dynamics Corp. 104 5,428.69 7,089.68 1 99.2 GE General Electric Co 438 6,212.92 6,626.94 3 58.6 MDR McDermott International Inc 218 5,474.14 5,234.18 3 MMM 3M Co 93 6,792.74 7,688.31 1 79.6 PCP Precision Castparts Corp 68 4,539.41 7,503.80 3 17.1 UNP Union Pacific Corp 196 11,670.35 12,524.40 2 88.4 UTX United Technologies Corp 93 5,747.48 6,455.13 1 72.2 Totallndustrials 63,421.59 72,247.87 Information Technology AAPL Apple Inc 79 11,775.11 16,647.83 3 36.1 ACN Accenture PLC 360 13,271.31 14,940.00 2 ADBE Adobe Systems Inc 203 5,328.77 7,466.34 3 33.1 CSCO Cisco Systems Inc 609 15,060.16 14,579.46 1 37.6 EBAY Ebay Inc 296 5,018.71 6,964.88 3 85.5 EMC EMC Corp 842 10,022.07 14,709.74 2 72.4 GOOG Google Inc-CIA 15 8,480.57 9,299.70 2 6.7 HPQ Hewlett-Packard Co 302 14,462.86 15,556.02 1 45.9 26 COMPLIANCE APPRAISAL As of 12/31 /2009 Portfolio: 1087comp - Tequesta General Employees Pension Fund -Comp Value ISS Identifier Description Shares/PAR Current Cost Market Value S & P Moody Line CGQ Common Stocks Information Technology IBM International Business Machine 111 10,600.04 14,529.90 1 21 MCHP Microchip Technology Inc 260 7,508.32 7,553.00 3 16.5 MSCC Microsemi Corp 453 8,085.60 8,045.28 83.1 MSFT Microsoft Corp 501 15,738.99 15,270.48 1 99 ORCL Oracle Corp 579 11,739.19 14,202.87 1 33.7 OCOM Qualcomm Inc. 135 5,873.48 6,245.10 2 63.7 TXN Texas Instruments Inc 542 13,206.16 14,124.52 3 58.8 Total Information Technology 156,171.34 180,135.12 Materials FCX Freeport-Mcmoran Copper 64 4,510.01 5,138.56 3 192 FMC FMC Corp 87 3,789.58 4,851.12 3 23.5 LZ Lubrizol Corp 142 10,563.52 10,358.90 3 79 SEE Sealed Air Corp 268 6,009.27 5,858.48 3 98.6 Total Materials 24,872.38 26,207.06 Telecommunication Services CTL Century Tel Inc 142 4,945.86 5,141.82 2 22.7 T AT&T Inc 223 6,685.72 6,250.69 1 63.9 Total Telecommunigtion Services 11,631.58 11,392.51 Utilities AEP American Electric Power Co 188 6,031.21 6,540.52 3 90.4 FPL FPL Group Inc 53 3,530.38 2,799.46 1 54.3 OKE Oneok Inc 150 6,022.10 6,685.50 3 77 Total Utilities 15,583.69 16,025.48 Total Domestic Equity Strategy 628,670.86 695,526.03 ADR Strategy Britain AV Aviva PLC 310 3,882.09 4,051.70 BP BP PLC (ADS) 65 3,469.05 3,768.05 MAKSY Marks & Spencer PLC -ADR 293 2,323.13 3,809.00 Total Britain 9,674.27 11,628.75 Chile CCU CIA Cervecerias Unidas-ADR 119 3,798.88 4,643.38 Denmark DNSKY Danske Bank A/S-Unspons ADR 211 1,012.80 2,384.30 France SNY Sanofi-Aventis-ADR 130 5,249.26 5,105.10 VIVDY Vivendi 97 2,675.06 2,885.75 Total France 7,924.32 7,990.85 Germany AZSEY Allianz SE-ADR 452 5,986.18 5,627.40 BASFY BASF S.E. 67 1,959.75 4,160.70 27 COMPLIANCE APPRAISAL As of 12/31 /2009 Portfolio: 1087comp - Tequesta General Employees Pension Fund -Comp Value ISS Identifier Description Shares/PAR Current Cost Market Value S & P Moody Line CGQ ADR Strategy German y EONGY E.ON AG -Sponsored ADR 110 4,500.15 4,592.50 HENOY Henkel KGAA -Spons ADR 89 3,238.24 4,610.20 Total Germany 15,684.32 18,990.80 Japan CAJ Canon Inc-Spons ADR 132 5,704.34 5,586.24 DCM NTT Docomo Inc-Spon ADR 324 5,175.87 4,529.52 TM Toyota Motor Corp -Spon ADR 57 4,741.88 4,797.12 Total Japan 15,622.09 14,912.88 Mexico CX Cemex Sab-Spons ADR Part Cer 491 6,210.34 5,803.62 TMX Telefonos De Mexico-Sp ADR L 165 2,984.09 2,735.70 Total Mexico 9,194.43 8,539.32 Netherlands AEG Aegon N.V.-Ny Reg Shr 613 4,464.61 3,929.33 TNTTY TNT Nv -ADR 107 2,522.03 3,295.60 Total Netherlands 6,986.64 7,224.93 Norway YARIY Yara International-ADR 116 2,267.80 5,283.80 Singapore DBSDY DBS Group Holdings Ltd 78 2,898.80 3,432.00 South Korea KTC KT Corp-Sp Adr 328 6,161.66 5,516.96 Switzerland ZFSVY Zurich Financial Svcs-ADR 180 4,343.23 3,913.20 Total Intemational Equity Strategy 85,569.24 94,461.17 Equity ETFs 8 Closed End Funds EFG Ishares Msci Eafe Growth Inx 72 3,853.62 3,968.64 Bond Mutual Funds GVI iShares Lehman Intermediate 50 5,132.50 5,263.00 MBB Ishares Lehman Mbs Fixed-Rat 335 35,215.20 35,503.30 SHY Ishares Barclays 1-3Yr Trs Bd 311 25,766.28 25,800.56 Total Taxable Bond Funds 66,113.98 66,566.86 Total Portfolio 1,250,712.14 1,343,320.10 Accruals 4,199.94 Dividends owed 1,322.71 Total Portfolio with Accruals 8 Dividends 1,348,842.75 Dana Investment Advisors, Inc. confirms that to the best of our knowledge this portfolio is in compliance with the Investment Policy and Guidelines most recently provided by the client or its representatives. ~x No Text