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02/03/2025Monday, February 3, 2025 1:00 PM City of Clearwater Main Library - Council Chambers 100 N. Osceola Avenue Clearwater, FL 33755 Main Library - Council Chambers Pension Trustees Meeting Agenda February 3, 2025Pension Trustees Meeting Agenda 1. Call To Order 2. Approval of Minutes 2.1 Approve the minutes of the December 16, 2024 Pension Trustees meeting as submitted in written summation by the City Clerk. 3. Citizens to be Heard Regarding Items Not on the Agenda 4. New Business Items 4.1 Approve the new hires for acceptance into the Pension Plan as listed. 4.2 Approve the following request of Ellen Ayo, Parks & Recreation Department, Barry Balmer, Police Department, Shelby Brown, Planning & Development Department, Geraldine Blakley, Public Utilities Department, Gina Clayton-Ghomshe, Planning & Development Department, Patrick Davis Sr, Fire Department, Deborah Humes, Fire Department, Jon Lopez, Fire Department, Stephen Martindale, Public Utilities, Leah Turpack, Police Department, Todd Turpack, Police Department, and Thomas Wiggins, Public Works Department for a regular pension as provided by Sections 2.416 and 2.424 of the Employees’ Pension Plan. 4.3 Approve the termination of fixed income money manager Western Asset Management Co. and authorize the appropriate officials to execute same. 4.4 Approve agreement with Longfellow Investment Management Co., LLC, for investment in the Longfellow Investment Management Co. core fixed income product; and authorize the appropriate officials to execute same. 5. Adjourn Page 2 City of Clearwater Printed on 1/27/2025 Cover Memo City of Clearwater Main Library - Council Chambers 100 N. Osceola Avenue Clearwater, FL 33755 File Number: ID#24-1603 Agenda Date: 2/3/2025 Status: Agenda ReadyVersion: 1 File Type: MinutesIn Control: Pension Trustees Agenda Number: 2.1 SUBJECT/RECOMMENDATION: Approve the minutes of the December 16, 2024 Pension Trustees meeting as submitted in written summation by the City Clerk. Page 1 City of Clearwater Printed on 1/27/2025 Pension Trustees Meeting Minutes December 16, 2024 Page 1 City of Clearwater City of Clearwater Main Library - Council Chambers 100 N. Osceola Avenue Clearwater, FL 33755 Meeting Minutes Monday, December 16, 2024 1:00 PM Main Library - Council Chambers Pension Trustees Draft Pension Trustees Meeting Minutes December 16, 2024 Page 2 City of Clearwater Roll Call Present 5 - Chair Bruce Rector, Trustee Ryan Cotton, Trustee Michael Mannino, Trustee David Allbritton, and Trustee Lina Teixeira Also Present – Jennifer Poirrier – City Manager, Michael Delk – Assistant City Manager, David Margolis - City Attorney, Rosemarie Call – City Clerk, Nicole Sprague – Deputy City Clerk, and Tiffany Makras – Human Resources Director To provide continuity for research, items are listed in agenda order although not necessarily discussed in that order. Unapproved 1. Call to Order – Chair Rector The meeting was called to order at 2:04 p.m. 2. Approval of Minutes Approve the minutes of the October 3, 2024 Special Pension Trustees meeting as submitted in written summation by the City Clerk. Trustee Teixeira moved to approve the minutes of the October 3, 2024 Special Pension Trustees meeting as submitted in written summation by the City Clerk. The motion was duly seconded and carried unanimously. 3. Citizens to be Heard Regarding Items Not on the Agenda – None. 4. New Business Items 4.1 Approve the new hires for acceptance into the Pension Plan as listed. Name/ Job Classification/ Department Pension Eligibility Date Amanda Beatty, Police Telecommunicator I, Police Dept. 08/26/2024 Robert Chmura, Traffic Signal Tech II, Public Works 08/26/2024 Jackie Dombrowski, Licensed Electrician, General Supp. Services 08/26/2024 Ryan Green, Planner II, Planning & Development 08/26/2024 Zakkery Holzhauer, Parking, fac & sec aide, Public Works 08/26/2024 Maria Kadau, Police Telecommunicator I, Police Department 08/26/2024 Draft Pension Trustees Meeting Minutes December 16, 2024 Page 3 City of Clearwater Kevin Mattocks, Code Inspector I, Planning & Development 08/26/2024 Erin McGrath, Recreation Specialist, Parks & Recreation 08/26/2024 Angela Runyon, Police Officer, Police Department 08/26/2024 Joseph Sauro, Police Officer, Police Department 08/26/2024 Ricky Timbrook, Police Officer, Police Department 08/26/2024 Danielle Tipton, Marine Facility Operator, Parks & Recreation 08/26/2024 Angel Bravo, Solid Waste Worker I, Solid Waste & Recycling 09/07/2024 Michael Blake, Parks Service Technician I, Parks & Recreation 09/09/2024 Dominic Chasse, Police Cadet, Police Department 09/09/2024 Joshua Coxwell, Police Cadet, Police Department 09/09/2024 Sage Lamparelli, Police Cadet, Police Department 09/09/2024 Anna Mendoza, Police Cadet, Police Department 09/09/2024 Kennan Murray, Meter Reader I, Utility Customer Service 09/09/2024 Robert Robicjeau, Land Development Arborist, Planning & Dev. 09/09/2024 Raymond Stewart, Solid Waste Worker I, Solid Waste & Recycling 09/21/2024 Tristan Broome, Gas Technician I, Gas System 09/23/2024 Adrian Higgins, Water Distr Oper Trainee, Public Utilities 09/23/2024 Michael Marino, Solid Waste Worker I, Solid Waste & Recycling 09/23/2024 Charles Maxson, Gas Technician I, Gas System 09/23/2024 Adrian Young, Planner I, Planning & Development 09/23/2024 Austen Dole, Planner II, Planning & Development 10/07/2024 Parker Duryea, Police Officer, Police Department 10/07/2024 Lothario Washington, Fleet Mechanic, General Support Services 10/07/2024 Kelly Peterich, Engineer II, Public Works 10/14/2024 Sedwick Moore, Parks Service Technician I, Parks & Recreation 10/21/2024 Daunte Asberry, Solid Waste Worker I, Solid Waste & Recycling 10/21/2024 Peyton Munson, Recreation Leader I, Parks & Recreation 10/21/2024 Sean Austin, Solid Waste Accounts Coord., Solid Waste & Recycling 10/21/2024 Elias Trejo Cruz, Gas Tech Apprentice , Gas System 10/21/2024 Willem Slater, Recreation Leader I, Parks & Recreation 10/21/2024 Ryan Swannack, Parks Service Technician I, Parks & Recreation 10/21/2024 Rob Tenney, Parking Enforcement Specialist, Public Works 10/21/2024 Trustee Allbritton moved to approve the new hires for acceptance into the Pension Plan as listed. The motion was duly seconded and carried unanimously. 4.2 Approve the following request of employees Ramon Pires, Parks and Recreation Department to vest his pension as provided by Section 2.419 of the Employees' Pension Plan. Draft Pension Trustees Meeting Minutes December 16, 2024 Page 4 City of Clearwater Ramon Pires, Recreation Center Manager, Parks & Recreation Department, was employed by the City on August 10, 2015, and his pension service credit is effective on that date. Mr. Pires terminated from City employment on October 14, 2024. The Employees’ Pension Plan provides that should an employee cease to be an employee of the City of Clearwater or change status from full-time to part-time after completing five or more years (non-hazardous duty) and ten or more years (hazardous duty) of creditable service (pension participation), such employee shall acquire a vested interest in the retirement benefits. Vested pension payments commence on the first of the month following the month in which the employee normally would have been eligible for retirement. Section 2.416 provides for normal retirement eligibility for non-hazardous duty employees hired prior to the effective date of this reinstatement (January 1, 2013), a member shall be eligible for retirement following the earlier of the date on which a participant has reached the age of 55 years and completed 20 years of credited service; the date on which a participant has reached age 65 years and completed five years of credited service; or the date on which a member has completed 30 years of service regardless of age. For non-hazardous duty employees hired on or after the effective date of this restatement, a member shall be eligible for retirement following the earlier of the date on which a participant has reached the age of 60 years and completed 25 years of credited service; or the date on which a participant has reached the age of 65 years and completed five years of credited service. Mr. Pires will meet the non-hazardous duty criteria and begin collecting a pension in September of 2040. Section 2.416 provides for normal retirement eligibility for hazardous duty employees, a member shall be eligible for retirement following the earlier of the date on which the participant has completed 20 years of credited service regardless of age, or the date on which the participant has reached 55 years and completed ten years of credited service. Trustee Mannino moved to approve the following request of employees Ramon Pires, Parks and Recreation Department to vest his pension as provided by Section 2.419 of the Employees' Pension Plan. The motion was duly seconded and carried unanimously. 4.3 Approve the following request of Scott Ehlers, Fire Department, Leann Holbrook, Police Department, Erick Swinton, Solid Waste and Recycling Department, Kent Walker, Library Department, Stephen Wannos, Police Department, and Michael Williams, Police Department for a regular pension as provided by Sections 2.416 and 2.424 of the Employees’ Pension Plan. Draft Pension Trustees Meeting Minutes December 16, 2024 Page 5 City of Clearwater Scott Ehlers, Fire Chief, Fire Department, was employed by the City on March 17, 2014, and his pension service credit is effective on that date. His pension will be effective February 1, 2025. Based on an average salary of approximately $150,352.01 over the past five years, the formula for computing regular pensions and Mr. Ehler’s selection of the 100% Joint and Survivor Annuity, this pension benefit will be approximately $42,417.96 annually. Leann Holbrook, Police Office Specialist, Police Department was employed by the City on April 17, 2006, and her pension service credit is effective on that date. Her pension will be effective October 1, 2024. Based on an average salary of approximately $41,420.65 over the past five years, the formula for computing regular pensions and Ms. Holbrook’s selection of the Single Life Annuity, this pension benefit will be approximately $21,012.72 annually. Erick Swinton, Solid Waste Supervisor II, Solid Waste & Recycling Department, was employed by the City on August 22, 1994, and his pension service credit is effective on that date. His pension will be effective September 1, 2024. Based on an average salary of approximately $64,583.54 over the past five years, the formula for computing regular pensions and Mr. Swinton’s selection of the 50% Joint and Survivor Annuity with the 20% partial lump sum, this pension benefit will be approximately $40,149.00 annually. Kent Walker, Librarian II, Library Department, was employed by the City on October 17, 1994, and his pension service credit is effective on that date. His pension will be effective May 1, 2025. Based on an average salary of approximately $78,871.71 over the past five years, the formula for computing regular pensions and Mr. Walker’s selection of the 50% Joint and Survivor Annuity, this pension benefit will be approximately $59,896.32 annually. Stephen Wannos, Police Lieutenant, Police Department, was employed by the City on January 5, 1998, and his pension service credit is effective on that date. His pension will be effective November 1, 2024. Based on an average salary of approximately $130,363.04 over the past five years, the formula for computing regular pensions and Mr. Wannos’ selection of the 100% Joint and Survivor Annuity, this pension benefit will be approximately $92,802.00 annually. Michael Williams, Police Officer, Police Department, was employed by the City on October 4, 2004, and his pension service credit is effective on that date. His pension will be effective November 1, 2024. Based on an average salary of approximately $96,835.97 over the past five years, the formula for computing regular pensions and Mr. Williams’ selection of the Single Life Annuity, this pension benefit will be approximately $57,601.20 annually. Section 2.416 provides for normal retirement eligibility for non-hazardous duty employees hired prior to the effective date of this reinstatement (January 1, 2013), a member shall be eligible for retirement following the earlier of the date on which a participant has reached the age of 55 years and completed 20 years of credited service; the date on which a participant has reached age 65 years Draft Pension Trustees Meeting Minutes December 16, 2024 Page 6 City of Clearwater and completed five years of credited service; or the date on which a member has completed 30 years of service regardless of age. For non-hazardous duty employees hired on or after the effective date of this restatement, a member shall be eligible for retirement following the earlier of the date on which a participant has reached the age of 60 years and completed 25 years of credited service; or the date on which a participant has reached the age of 65 years and completed five years of credited service. Ms. Holbrook, Mr. Swinton, and Mr. Walker have met the non-hazardous duty criteria. Section 2.416 provides for normal retirement eligibility for hazardous duty employees, a member shall be eligible for retirement following the earlier of the date on which the participant has completed 20 years of credited service regardless of age, or the date on which the participant has reached 55 years and completed ten years of credited service. Mr. Ehlers, Mr. Wannos and Mr. Williams have met the hazardous duty criteria. One individual spoke in support. Trustee Cotton moved to approve the following request of Scott Ehlers, Fire Department, Leann Holbrook, Police Department, Erick Swinton, Solid Waste and Recycling Department, Kent Walker, Library Department, Stephen Wannos, Police Department, and Michael Williams, Police Department for a regular pension as provided by Sections 2.416 and 2.424 of the Employees’ Pension Plan. The motion was duly seconded and carried unanimously. 5. Adjourn The meeting adjourned at 2:11 p.m. Chair Employees’ Pension Plan Trustees Attest City Clerk Draft Cover Memo City of Clearwater Main Library - Council Chambers 100 N. Osceola Avenue Clearwater, FL 33755 File Number: ID#24-1584 Agenda Date: 2/3/2025 Status: Agenda ReadyVersion: 2 File Type: Action ItemIn Control: Pension Trustees Agenda Number: 4.1 SUBJECT/RECOMMENDATION: Approve the new hires for acceptance into the Pension Plan as listed. SUMMARY: Name/ Job Classification/Department Pension Eligibility Date Timmy Benitez,Parks Service Technician I, Parks & Recreation 11/4/2024 Claudia Betham,Police Telecommunicator I, Police Department 11/4/2024 Elizabeth Flanigan,Solid Waste Accounts Coord,Solid Waste & Recycling 11/4/2024 Joseph Garland,Police Telecommunicator I,Police Department 11/4/2024 Amanda Klotz,Parks Service Technician I, Parks & Recreation 11/4/2024 Isaiah Thomas,Parks Service Technician I, Parks & Recreation 11/4/2024 Hunter Welch,Parks Service Technician I, Parks & Recreation 11/4/2024 Antoine Winthrop,Parks Service Technician I, Parks & Recreation 11/4/2024 Daldrick Barnes,Solid Waste Equipment Oper, Solid Waste & Recycling 11/18/2024 Najah Glaze, Parks Service Technician I, Parks & Recreation 11/18/2024 Stephanie Morales, Customer Service Rep I, Utility Customer Service 11/18/2024 Amanda Reich,Customer Service Rep I, Utility Customer Service 11/18/2024 Ryan Spedden, Parks Service Technician I, Parks & Recreation 11/18/2024 Randy Alvarez, Parking Enforcement Spec, Public Works 12/02/2024 Anthony Jackson, Parks Service Technician I, Parks & Recreation 12/02/2024 Beverly Schramm, Utility Dispatcher I, Gas System 12/02/2024 Eric Distel, Parking, Fac & Sec Aide, Public Works 12/16/2024 Scott Eisold, Solid Waste Equipment Oper, Solid Waste & Recycling 12/16/2024 Zederick Givins, Solid Waste Worker I, Solid Waste & Recycling 12/16/2024 Franklin Kent, Parking Enforcement Spec, Public Works 12/16/2024 Garrath Ponder, Solid Waste Worker I, Solid Waste & Recycling 12/16/2024 Kimberly Root, Development Review Tech I, Planning & Development 12/16/2024 Ruben Rosario Pagan, Network Analyst I, Information Technology 12/16/2024 Cameron Tisdale, Custodial Worker, Police Department 12/16/2024 APPROPRIATION CODE AND AMOUNT: N/A USE OF RESERVE FUNDS: Page 1 City of Clearwater Printed on 1/27/2025 File Number: ID#24-1584 N/A Page 2 City of Clearwater Printed on 1/27/2025 Interoffice Correspondence Sheet TO: Pension Advisory Committee FROM: Tiffany Makras, Human Resources Director SUBJECT: Recommendation for Acceptance into Pension Plan DATE: January 9, 2025 Subject/Recommendation: Recommend approval of the new hires for acceptance into the Pension Plan as listed. Name Job Classification Department Pension Eligibility Date Timmy Benitez Parks Service Technician I Parks & Recreation 11/4/2024 Claudia Betham Police Telecommunicator I Police Department 11/4/2024 Elizabeth Flanigan Solid Waste Accounts Coord Solid Waste & Recycling 11/4/2024 Joseph Garland Police Telecommunicator I Police Department 11/4/2024 Amanda Klotz Parks Service Technician I Parks & Recreation 11/4/2024 Isaiah Thomas Parks Service Technician I Parks & Recreation 11/4/2024 Hunter Welch Parks Service Technician I Parks & Recreation 11/4/2024 Antoine Winthrop Parks Service Technician I Parks & Recreation 11/4/2024 Daldrick Barnes Solid Waste Equipment Oper Solid Waste & Recycling 11/18/2024 Najah Glaze Parks Service Technician I Parks & Recreation 11/18/2024 Stephanie Morales Customer Service Rep I Utility Customer Service 11/18/2024 Amanda Reich Customer Service Rep I Utility Customer Service 11/18/2024 Ryan Spedden Parks Service Technician I Parks & Recreation 11/18/2024 Randy Alvarez Parking Enforcement Spec Public Works 12/02/2024 Anthony Jackson Parks Service Technician I Parks & Recreation 12/02/2024 Beverly Schramm Utility Dispatcher I Gas System 12/02/2024 Eric Distel Parking, Fac & Sec Aide Public Works 12/16/2024 Scott Eisold Solid Waste Equipment Oper Solid Waste & Recycling 12/16/2024 Zederick Givins Solid Waste Worker I Solid Waste & Recycling 12/16/2024 Franklin Kent Parking Enforcement Spec Public Works 12/16/2024 Garrath Ponder Solid Waste Worker I Solid Waste & Recycling 12/16/2024 Kimberly Root Development Review Tech I Planning & Development 12/16/2024 Ruben Rosario Pagan Network Analyst I Information Technology 12/16/2024 Cameron Tisdale Custodial Worker Police Department 12/16/2024 Cover Memo City of Clearwater Main Library - Council Chambers 100 N. Osceola Avenue Clearwater, FL 33755 File Number: ID#24-1585 Agenda Date: 2/3/2025 Status: Agenda ReadyVersion: 2 File Type: Action ItemIn Control: Pension Trustees Agenda Number: 4.2 SUBJECT/RECOMMENDATION: Approve the following request of Ellen Ayo, Parks & Recreation Department, Barry Balmer, Police Department, Shelby Brown, Planning & Development Department, Geraldine Blakley, Public Utilities Department, Gina Clayton-Ghomshe, Planning & Development Department, Patrick Davis Sr, Fire Department, Deborah Humes, Fire Department, Jon Lopez, Fire Department, Stephen Martindale, Public Utilities, Leah Turpack, Police Department, Todd Turpack, Police Department, and Thomas Wiggins, Public Works Department for a regular pension as provided by Sections 2.416 and 2.424 of the Employees’ Pension Plan. SUMMARY: Ellen Ayo, Staff Assistant II, Parks & Recreation Department, was employed by the City on February 22, 2005, and her pension service credit is effective on that date. Her pension will be effective March 1, 2025. Based on an average salary of approximately $47,353.64 over the past five years, the formula for computing regular pensions and Ms. Ayo’s selection of the Single Life Annuity, this pension benefit will be approximately $26,077.08 annually. Barry Palmer, Police Officer, Police Department, was employed by the City on October 4, 2004, and his pension service credit is effective on that date. His pension will be effective January 1, 2025. Based on an average salary of approximately $101,525.98 over the past five years, the formula for computing regular pensions and Mr. Balmer’s selection of the 100% Joint & Survivor Annuity, this pension benefit will be approximately $54,008.52 annually. Shelby Brown, Code Inspector II, Planning & Development Department, was employed by the City on July 3, 2003, and her pension service credit is effective February 23, 2004. Her pension will be effective November 1, 2024. Based on an average salary of approximately $55,335.65 over the past five years, the formula for computing regular pensions and Ms. Brown’s selection of the Single Life Annuity with the 30% partial lump sum, this pension benefit will be approximately $22,038.12 annually. Geraldine Blakley, Wastewater Treatment Plant Operator A, Public Utilities Department, was employed by the City on May 2, 1994, and her pension service credit is effective on that date. Her pension will be effective March 1, 2025. Based on an average salary of approximately $77,062.27 over the past five years, the formula for computing regular pensions and Ms . Blakley’s selection of the Single Life Annuity, this pension benefit will be approximately $65,336.52 annually. Gina Clayton-Ghomshe, Planning & Development Director, Planning & Development Department, was employed by the City on November 10, 1999, and her pension service credit is effective on that date. Her pension will be effective January 1, 2025. Based on an average salary of approximately $139,553.37 over the past five years, the formula for computing regular Page 1 City of Clearwater Printed on 1/27/2025 File Number: ID#24-1585 pensions and Ms. Clayton’s selection of the 50% Joint and Survivor Annuity, this pension benefit will be approximately $91,228.92 annually. Patrick Davis Sr, Driver-Operator, Fire Department, was employed by the City on October 14, 1996, and his pension service credit is effective on that date. His pension will be effective January 1, 2025. Based on an average salary of approximately $102,197.39 over the past five years, the formula for computing regular pensions and Mr. Davis’ selection of the 100% Joint & Survivor Annuity with the 30% partial lump sum, this pension benefit will be approximately $52,807.56 annually. Deborah Humes, Staff Assistant, Fire Department, was employed by the City on December 19, 2011, and her pension service credit is effective on February 3, 2012. Her pension will be effective January 1, 2025. Based on an average salary of approximately $33,490.91 over the past five years, the formula for computing regular pensions and Ms. Humes’ selection of the 50% Joint and Survivor Annuity, this pension benefit will be approximately $11,109.60 annually. Jon Lopez, Fire Medic, Fire Department, was employed by the City on July 19, 1999, and his pension service credit is effective on that date. His pension will be effective February 1, 2025. Based on an average salary of approximately $109,347.34 over the past five years, the formula for computing regular pensions and Mr. Lopez’s selection of the 100% Joint and Survivor Annuity with the 30% partial lump sum, this pension benefit will be approximately $49,562.40 annually. Stephen Martindale, Water Distribution Operator II, Public Utilities Department, was employed by the City on March 21, 1994, and his pension service credit is effective on that date. His pension will be effective January 1, 2025. Based on an average salary of approximately $64,039.59 over the past five years, the formula for computing regular pensions and Mr . Martindale’s selection of the Single Life Annuity with the 20% partial lump sum, this pension benefit will be approximately $43,350.24 annually. Leah Turpack, Staff Assistant II, Police Department, was employed by the City on July 15, 2002, and her pension service credit is effective on that date. Her pension will be effective January 1, 2025. Based on an average salary of approximately $50,535.30 over the past five years, the formula for computing regular pensions and Ms. Turpack’s selection of the Single Life Annuity, this pension benefit will be approximately $31,203.12 annually. Todd Turpack, Police Sergeant Police Department, was employed by the City on October 4, 2004, and his pension service credit is effective on that date. His pension will be effective January 1, 2025. Based on an average salary of approximately $111, 361.46 over the past five years, the formula for computing regular pensions and Mr. Turpack’s selection of the 75% Joint and Survivor Annuity, this pension benefit will be approximately $62,033.28 annually. Thomas Wiggins, Stormwater Heavy Equipment Operator, Public Works Department, was employed by the City on August 8, 1994, and his pension service credit is effective on that date. His pension will be effective March 1, 2025. Based on an average salary of approximately $57, 667.14 over the past five years, the formula for computing regular pensions and Mr. Wiggins’ selection of the 10 Year Certain & Life Annuity, this pension benefit will be approximately $46,196.16 annually. Section 2.416 provides for normal retirement eligibility for non-hazardous duty employees hired prior to the effective date of this reinstatement (January 1, 2013), a member shall be eligible for Page 2 City of Clearwater Printed on 1/27/2025 File Number: ID#24-1585 retirement following the earlier of the date on which a participant has reached the age of 55 years and completed 20 years of credited service; the date on which a participant has reached age 65 years and completed five years of credited service; or the date on which a member has completed 30 years of service regardless of age. For non-hazardous duty employees hired on or after the effective date of this restatement, a member shall be eligible for retirement following the earlier of the date on which a participant has reached the age of 60 years and completed 25 years of credited service; or the date on which a participant has reached the age of 65 years and completed five years of credited service. Ms. Ayo, Ms. Brown, Ms. Blakley, Ms. Clayton-Ghomshe, Ms. Humes, Mr. Martindale, Ms. Turpack, and Mr. Wiggins, have met the non-hazardous duty criteria. Section 2.416 provides for normal retirement eligibility for hazardous duty employees, a member shall be eligible for retirement following the earlier of the date on which the participant has completed 20 years of credited service regardless of age, or the date on which the participant has reached 55 years and completed ten years of credited service. Mr. Balmer, Mr. Davis Sr, Mr. Lopez, and Mr. Turpack have met the hazardous duty criteria. APPROPRIATION CODE AND AMOUNT: N/A USE OF RESERVE FUNDS: N/A Page 3 City of Clearwater Printed on 1/27/2025 Cover Memo City of Clearwater Main Library - Council Chambers 100 N. Osceola Avenue Clearwater, FL 33755 File Number: ID#25-0044 Agenda Date: 2/3/2025 Status: Agenda ReadyVersion: 1 File Type: Action ItemIn Control: Pension Trustees Agenda Number: 4.3 SUBJECT/RECOMMENDATION: Approve the termination of fixed income money manager Western Asset Management Co. and authorize the appropriate officials to execute same. SUMMARY: Western Asset was hired as a large cap growth equity manager for the plan in October 2004. As of December 31, 2024, the market value of the plan’s investment in Western Asset’s fixed income product totaled $159.1 million, or 11.8% of the Plan’s total investment portfolio. Western Asset’s performance has declined in recent years, as detailed below. Additionally, the product has experienced significant client redemptions in recent months related to the recent indictment of Western Asset’s co-CIO by a federal grand jury on fraud charges. The Pension Investment Committee unanimously recommended termination at their November 22, 2024, quarterly committee meeting. Performance versus benchmark index: Calendar 2024 Last 3 years Last 5 years Net of fees return 0.88% -3.69% -0.81% Benchmark index 1.25% -2.41% -0.33% Page 1 City of Clearwater Printed on 1/27/2025 Q3 24Period Ending 9.30.24 | Tampa, FL 33602 400 N. Tampa Street, Suite 1800 Our mission is to enrich the lives of our clients, colleagues and communities through sound financial advice, integrity, and a commitment to service beyond expectation. CAPTRUST QUARTERLY REVIEW City of Clearwater 3rd Quarter, 2024 City Of Clearwater Employees' Pension Plan Q3 24Period Ending 9.30.24 |in this review City Of Clearwater Employees' Pension Plan 3rd Quarter, 2024 Quarterly Review prepared by: Section 1 INDUSTRY UPDATES Section 2 MARKET COMMENTARY AND REVIEW Section 3 EXECUTIVE SUMMARY AppendixPrincipal | Southeast Region | Financial Advisor Eric Bailey Financial Advisor Mike Valone 2 City Of Clearwater Employees' Pension Plan Q3 24Period Ending 9.30.24 |section 1 : industry updates 3 Q3 24Period Ending 9.30.24 |defined benefit marketplace — topical spotlight EXTENDING DURATION CAN ADD RISK In the anticipated falling interest rate environment, extending asset duration so that it is longer than liability duration could generate incremental returns. However, it could also create higher potential for volatility, jeopardizing the plan’s downside protection and funded status—two key objectives for most defined benefit plans, especially those that are well funded or close to being 100% funded. Interest rate risk is uncompensated most of the time, and tactically managing any portfolio based on anticipated interest rate changes can be a fool’s errand. Especially for plans that are ready to terminate, these types of short-term decisions can have long-term implications. Source: “Survey of Professional Forecasters,” Federal Reserve Bank of Philadelphia TAKEAWAYS Plan sponsors should ignore the noise and stay the course for three primary reasons: 1.to maintain sufficient liquidity for benefit payments; 2.for rebalancing efficiency; and 3.for gradual de-risking or glidepath execution To tactically manage liability hedges, a plan sponsor would need to accurately predict: •Direction. Are rates rising or falling? •Magnitude. How big is the rate shift? •Timing. When will trends reverse? Asset-Liability Duration Mismatch May Increase Portfolio Volatility LDI Asset Duration Annualized Standard Deviation Probability of Cumulative 5% Loss Average of Negative Calendar- Year Returns Since 19903 years 5 years 3 years 5 years 10 years 13.40%12.60%15.40%16.90%-6.60% 11 years 14.60%13.70%17.30%18.90%-8.20% 12 years 15.70%14.80%19.10%20.90%-8.80% Assumptions: Liability Duration of 10 years and 60% Liability-Driven Investing (LDI)/40% Global Equity Allocation 0.0% 2.0% 4.0% 6.0% 2004 2008 2012 2016 2020 2024 Even Experts Have Difficulty Predicting Rate Changes 10 YR US Treasury Rate At Time of Survey Professional Forecast for Next 5 Quarters10-Year U.S. Treasury Rate at Time of Survey 4 City Of Clearwater Employees' Pension Plan Q3 24Period Ending 9.30.24 |section 2 : market commentary and review 5 Q3 24Period Ending 9.30.24 |market commentary FED MOVES ECONOMY INTO A NEW CHAPTER Shifting market leadership in the third quarter highlighted the sensitivity of economic data leading to the Federal Reserve’s first interest rate cut in September. The Fed messaged the move as proactive, with risks now balanced against a slowing, but overall solid, economic backdrop. Rate reductions are expected to continue at a moderate pace, but economic complexity remains elevated. With the next Fed meeting occurring just after the federal election, the market is likely to be focused, at least temporarily, on the political stage. Asset class returns are represented by the following indexes: Bloomberg U.S. Aggregate Bond Index (U.S. bonds), S&P 500 Index (U.S. large-cap stocks), Russell 2000® (U.S. small-cap stocks), MSCI EAFE Index (international developed market stocks), MSCI Emerging Market Index (emerging market stocks), Dow Jones U.S. Real Estate Index (real estate), and Bloomberg Commodity Index (commodities). •U.S. stock markets ascended, with rate-sensitive stocks like utilities and real estate leading the way. •Bond yields moved considerably lower ahead of a more accommodative Fed policy stance, a solid tailwind for fixed income in the quarter. •Commodities saw only marginal movement due to softening economic trends. Oil prices declined despite geopolitical tensions. Gold was the standout and one of the best-performing assets amid a falling dollar and strong central bank demand. •Lower rates and attractive valuations thrust real estate upward, another star of the quarter. •International markets outperformed the U.S., aided by a weaker dollar, while stimulus efforts in China proved a significant quarter-end tailwind.Q3 2024 YTD 2024 U.S. Large-Cap Stocks U.S. Small-Cap Stocks DevelopedInternational Stocks Commodities EmergingInternational Stocks U.S. Bonds Real Estate 5.2% 0.7% 9.3% 7.3% 17.0% 8.9% 5.9% 4.4% 5.9% 11.2% 13.5%13.8% 17.2% 22.1% 6 Q3 24Period Ending 9.30.24 |market commentary DIGGING DEEPER: STOCKS AND BONDS Sources: Bloomberg, U.S. Treasury. Asset class returns are represented by the following indexes: S&P 500 Index (U.S. stocks), MSCI EAFE Index (international developed market stocks), and MSCI Emerging Markets Index (emerging market stocks). Relative performance by market capitalization and style is based upon the Russell US Style Indexes except for large-cap blend, which is based upon the S&P 500 Index. 7 Q3 24Period Ending 9.30.24 |market commentary Source: Morningstar, S&P Global. All calculations are cumulative total return, not annualized, including dividends for the stated period. Past performance is not indicative of future returns. DIGGING DEEPER: U.S. EQUITY MARKETS The S&P 500 Index is a market-capitalization-weighted index of U.S. large-cap stocks across a diverse set of industry sectors. The stocks represented in these 11 sectors generated a range of returns for the last 12 months and the most recent quarter. Returns by S&P 500 Sector Sector Weight 31.7%12.9%11.6%10.1%8.9%8.5%5.9%3.3%2.5%2.3%2.2% 36.4% 52.7% 39.0% 21.7% 28.1% 42.9% 35.9% 25.3% 0.8% 41.8% 35.8% 25.2% 5.9% 1.6% 10.7% 6.1%7.8% 1.7% 11.5%9.0% -2.3% 19.4%17.2% 9.7% Last 12 Months Q3 2024 FinancialsTechnology Health Care Industrials Energy Consumer Discretionary Consumer Staples Communication Services Utilities MaterialsS&P 500 Index Real Estate 8 Q3 24Period Ending 9.30.24 |market commentary Interest Rates 3 Months 2 Years 5 Years 10 Years 30 Years Mortgage Rate June 2024 5.48%4.71%4.33%4.36%4.51%6.86% September 2024 4.73%3.66%3.58%3.81%4.14%6.08% Change -0.75%-1.05%-0.75%-0.55%-0.37%-0.78% DIGGING DEEPER: FIXED INCOME MARKET U.S. Treasury yields moved notably lower across the curve as the Fed implemented a 50-basis-point rate cut in mid-September. Mortgage rates retreated almost a full percentage point as yields pulled back. Core Fixed Income Yield to Worst Duration Total Return Q3 2024 Spread Treasury Rate AA Spread BBB Spread June 2024 4.99%5.98 5.20% 0.38%4.61%0.39%1.07% September 2024 4.16%5.99 0.34%3.82%0.37%1.06% Change -0.82%0.01 -0.04%-0.79%-0.02%-0.01% Performance for core bonds is positive for the quarter as yields moved lower on rate cuts. Credit spreads narrowed modestly. Long Credit Yield to Worst Duration Total Return Q3 2024 Spread Treasury Rate AA Spread BBB Spread June 2024 5.72%12.60 8.10% 1.17%4.55%0.76%1.47% September 2024 5.19%13.03 1.13%4.06%0.72%1.43% Change -0.53%0.43 -0.04%-0.49%-0.04%-0.04% Longer maturity bonds saw notable gains due to movements in yields. Spreads narrowed slightly. Sources: Morningstar, FactSet, U.S. Treasury, Federal Reserve Bank of St. Louis, CAPTRUST research 9 Q3 24Period Ending 9.30.24 | HEADWINDS Pace of Cuts Creates Uncertainty •Although the Fed has entered an easing cycle, the pace and magnitude of rate cuts remain unknown. While expectations vary, monthly economic data points will continue to drive the Fed’s decisions. Faster-than-expected cuts may portend economic weakness while slower-than-expected cuts may signal inflation is still a concern. Looming Debt-Ceiling and Tax Policy Decisions •The debt limit suspension expires on January 1, leading Congress back to the negotiating table after November elections. The Treasury has liquidity to deploy in the meantime. Still, these negotiations, plus debates over expiring tax cuts, could create a politically contentious 2025. Election Outcome Could Create Turbulence •The presidential election will likely be decided by a narrow margin and could leave half the country upset with the outcome. This may create economic and market turmoil. market commentary TAILWINDS ECONOMIC OUTLOOK The Federal Reserve has entered a new era. With inflation near its 2-percent target and economic growth trending upward, early signs of labor market softness came to the forefront. After nine months of anticipation, this was the catalyst the Fed needed to pivot. In September, it began a new chapter, dropping the fed funds rate by 0.5 percent. With monetary policy now in an easing cycle, the economic backdrop should be more favorable to future growth. However, the forward path of policy action remains unsettled. Given the Fed’s change in course and an economy in transition, with several elements yet to be determined, we encourage investors to remain diversified and move forward with caution. The Fed Pivot •With the first rate cut, the economy has transitioned from an extended rate pause to an easing cycle. Fed officials are focused on preserving economic growth while maintaining a strong labor market. Lower Interest Rates Should Ripple Through the Economy •Rising rates gradually slow consumer activity, while falling rates can provide immediate relief to consumer spending capacity. •Consumers have been hampered by high prices and high interest rates. With rates moving lower, consumers may feel some relief on credit card debt, resume borrowing for larger purchases, or tap into the more than $15 trillion of additional home equity accumulated over the last five years. •Lower rates could also provide relief to more speculative, or debt-laden, areas of the equity market while reducing pressure on bank balance sheets. 10 Q3 24Period Ending 9.30.24 | 0.6% 3.9% 13.5% 26.6% 30.1% 18.8% 5.8% 0.7% 2.00% - 2.25%2.25% - 2.50%2.50% - 2.75%2.75% - 3.00%3.00% - 3.25%3.25% - 3.50%3.50% - 3.75%3.75% - 4.00% market commentary THE MONETARY POLICY PENDULUM IS FINALLY SWINGING BACK Although monetary policy is now in an easing cycle, the forward path of policy action remains unsettled. The Fed delayed its pivot due to labor market strength that kept inflation above the target. While the current economic state is generally positive, with rising consumer incomes and broadening corporate profits, the pace of hiring and wage growth has slowed. Now, the debate turns to how quickly the Fed will reverse course. Sources: CME Group FedWatch Tool, CAPTRUST research. Data as of 9.30.2024. •Markets expect the Fed to lower the fed funds rate an additional 1.75 percent over the next 12 months. However, the range of expectations is wide, pulled apart by recession and inflation questions. •Financial markets will be strongly influenced by gradual changes in these probabilities over the next year as investors gain clarity on the pace, magnitude, and economic drivers of future policy action. Probabilities for Fed Funds Target Range One Year From Now Implied Rate Cuts -275 bps -250 bps -225 bps -200 bps -175 bps -150 bps -125 bps -100 bps Soft Landing RangeRecession Questions Inflation Questions 11 Q3 24Period Ending 9.30.24 |market commentary FED FOCUSED ON LABOR MARKET The labor market has been at the center of the Fed’s inflation-fighting focus since unemployment reached a near 50-year low in 2022 due to declining labor force participation (driven in part by stricter immigration policies and pandemic-era retirements). The Fed’s challenge was to squeeze out excess labor demand without a significant increase in unemployment—the employment version of an economic soft landing. Now that the labor market appears to be equalizing, the Fed’s pivot could help ensure slower hiring does not develop into job losses. Sources: U.S. Bureau of Labor Statistics, CAPTRUST research. Data as of 9.30.2024. •In early 2022, when the Fed began to implement a more restrictive monetary policy, there were 12 million job openings and 6 million unemployed workers. That’s two jobs per unemployed worker. Higher interest rates have since helped to push excess job demand out of the market as businesses have looked for ways to cut costs. Recent data now shows 1.1 jobs for every unemployed worker. •While rate-cutting cycles generally occur during periods of economic weakness, the Fed’s recent rate cut seems designed to target early signs of labor market weakness, such as slower hiring and slower wage growth. This policy shift indicates the Fed’s resolve to protect jobs and preserve economic growth, which should give consumers added confidence to more fully capture the value of falling interest rates. 12 Q3 24Period Ending 9.30.24 |market commentary FALLING RATES COULD UNLOCK POTENTIAL IN HOME VALUES Sources: FactSet, Board of Governors of the Federal Reserve System, CAPTRUST research. Data as of 9.30.2024. While lower interest rates could encourage first-time buyers to enter the market, home prices are near record highs and could remain prohibitive for some time. Home values have appreciated significantly since the beginning of the pandemic, suggesting one or two fed funds rate cuts may not be enough to bring mortgage rates to a level where affordability improves meaningfully. Existing homeowners, however, have benefited from price appreciation, adding more than $14 trillion in home equity. Having locked in ultra-low rates, these owners are unlikely to sell. Yet, as rates fall, potential value can be unlocked by borrowing against home equity through home-equity lines of credit (HELOCs). This form of borrowing, which has been largely untapped since 2009, could help fund renovations, investments outside the home, or debt consolidation. Housing is not the only sector that stands to benefit from falling interest rates. A lower-rate environment can reduce variable-rate debt on credit cards and auto loans, opening room in budgets for more consumer spending. Businesses may also step up their capital investments. 13 Q3 24Period Ending 9.30.24 |market commentary ELECTION QUESTIONS The U.S. is increasingly a 50/50 country, almost equally divided between the two major political parties. This makes it challenging to position portfolios for a specific presidential election outcome. Political division also contributes to elevated market swings and concerns about the following. Sources: Polymarket as of 9.30.2024; CAPTRUST research Historically, for financial markets, presidential election outcomes create more volatility than value. U.S. stock markets usually power through election distractions, no matter which party wins the Oval Office. The 50/50 Political Divide Republican President Democratic President Republican Congress Democratic Congress Divided Congress CONTESTED OUTCOME Any delay in declaring a presidential winner could create market unease. In the contested 2000 election, the S&P 500 Index experienced significant volatility between election day (November 7) and when George W. Bush was declared the winner on December 4. DISGRUNTLED POPULATION Regardless of who wins, a large percentage of the population will likely be disappointed with the outcome. Absent a decisive victory, this disappointment could lead to increased political and social unrest. EMOTIONAL REACTION Investors’ first reactions to election outcomes are typically driven by their emotions. However, these first moves often prove temporary as fundamental drivers ultimately outweigh feelings and policy speculation. GRIDLOCK PREFERRED Campaign promises and policy agendas are often dulled by congressional gridlock. Historically, markets prefer a divided congress because it prevents radical swings in policy agendas. 14 Q3 24Period Ending 9.30.24 |asset class returns Source: Markov Processes, Inc., Bloomberg, MobiusThe information contained in this report is from sources believed to be reliable but is not warranted by CAPTRUST to be accurate or complete. Small-Cap Value Stocks (Russell 2000 Value)Large-Cap Value Stocks (Russell 1000 Value)International Equities (MSCI EAFE) Small-Cap Growth Stocks (Russell 2000 Growth)Mid-Cap Growth Stocks (Russell Mid-Cap Growth)Fixed Income (Bloomberg U.S. Aggregate Bond) Large-Cap Growth Stocks (Russell 1000 Growth)Mid-Cap Value Stocks (Russell Mid-Cap Value)Cash (Merrill Lynch 3-Month Treasury Bill) 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Q3 2024 Fixed Income7.84% Mid-Cap Value18.51% Small-Cap Growth43.30% Mid-Cap Value14.75% Large-Cap Growth5.67% Small-Cap Value31.74% Large-Cap Growth30.21% Cash 1.87% Large-Cap Growth36.39% Large-Cap Growth38.49% Mid-Cap Value28.34% Cash 1.46% Large-Cap Growth42.68% Small-Cap Value10.15% Large-Cap Growth 2.64% Small-Cap Value 18.05% Mid-Cap Growth 35.74% Large-Cap Value 13.45% Fixed Income 0.55% Mid-Cap Value 20.00% Mid-Cap Growth 25.27% Fixed Income 0.01% Mid-Cap Growth 35.47% Mid-Cap Growth 35.59% Small-Cap Value 28.27% Large-Cap Value -7.54% Mid-Cap Growth 25.87% Mid-Cap Value 10.08% Large-Cap Value0.39% International Equities17.32% Small-Cap Value34.52% Large-Cap Growth13.05% Cash0.05% Large-Cap Value17.34% International Equities25.03% Large-Cap Growth-1.51% Small-Cap Growth28.48% Small-Cap Growth34.63% Large-Cap Growth27.60% Mid-Cap Value-12.03% International Equities18.24% Large-Cap Value9.43% Cash 0.10% Large-Cap Value17.51% Large-Cap Growth33.48% Mid-Cap Growth11.90% Mid-Cap Growth-0.20% Small-Cap Growth11.32% Small-Cap Growth22.17% Mid-Cap Growth-4.75% Mid-Cap Value27.06% International Equities7.82% Large-Cap Value25.16% Fixed Income-13.01% Small-Cap Growth18.66% Small-Cap Growth8.41% Mid-Cap Value -1.38% Mid-Cap Growth 15.81% Mid-Cap Value 33.46% Fixed Income 5.97% International Equities -0.81% Mid-Cap Growth 7.33% Large-Cap Value 13.66% Large-Cap Value -8.27% Large-Cap Value 26.54% Fixed Income 7.51% Mid-Cap Growth 12.73% International Equities -14.45% Small-Cap Value 14.65% International Equities 7.26% Mid-Cap Growth-1.65% Large-Cap Growth15.26% Large-Cap Value32.53% Small-Cap Growth5.60% Small-Cap Growth-1.38% Large-Cap Growth7.08% Mid-Cap Value13.34% Small-Cap Growth-9.31% International Equities22.01% Mid-Cap Value4.96% International Equities11.26% Small-Cap Value-14.48% Mid-Cap Value12.71% Mid-Cap Growth6.54% Small-Cap Growth-2.91% Small-Cap Growth14.59% International Equities 22.78% Small-Cap Value4.22% Large-Cap Value-3.83% Fixed Income2.65% Small-Cap Value7.84% Mid-Cap Value -12.29% Small-Cap Value22.39% Small-Cap Value4.63% Small-Cap Growth2.83% Small-Cap Growth-26.36% Large-Cap Value11.46% Fixed Income5.20% Small-Cap Value -5.50% Fixed Income 4.22% Cash 0.07% Cash 0.03% Mid-Cap Value -4.78% International Equities 1.00% Fixed Income 3.54% Small-Cap Value -12.86% Fixed Income 8.72% Large-Cap Value 2.80% Cash 0.05% Mid-Cap Growth -26.72% Fixed Income 5.53% Large-Cap Growth 3.19% International Equities -12.14% Cash0.11% Fixed Income -2.02% International Equities-4.90% Small-Cap Value-7.47% Cash0.33%Cash0.86% International Equities -13.79% Cash2.28%Cash0.67% Fixed Income -1.54% Large-Cap Growth -29.14% Cash5.01%Cash1.37% 15 Q3 24Period Ending 9.30.24 |index performance Sources: Morningstar Direct, MPI. The opinions expressed in this report are subject to change without notice. This material has been prepared or is distributed solely for informational purposes and is not a solicitation or an offer to buy any security or to participate in any investment strategy. The performance data quoted represents past performance and does not guarantee future results. Index averages are provided for comparison purposes only. The information and statistics in this report are from sources believed to be reliable but are not guaranteed to be accurate or complete. CAPTRUST is an investment adviser registered under the Investment Advisers Act of 1940. INDEXES Q3 2024 YTD 2023 2022 2021 2020 2019 1 YEAR 3 YEARS 5 YEARS 10 YEARS 90-Day U.S. Treasury 1.37%4.03%5.01%1.46%0.05%0.67%2.28%5.46%3.49%2.32%1.65% Bloomberg Government 1-3 Year 2.89%4.13%4.32%-3.81%-0.60%3.14%3.59%6.78%1.28%1.49%1.41% Bloomberg Intermediate Govt 3.95%4.19%4.30%-7.73%-1.69%5.73%5.20%8.33%-0.10%0.83%1.50% Bloomberg Muni Bond 2.71%2.30%6.40%-8.53%1.52%5.21%7.54%10.37%0.09%1.38%2.51% Bloomberg Intermediate Govt/Credit 4.17%4.68%5.24%-8.23%-1.44%6.43%6.80%9.45%0.17%1.26%1.96% Bloomberg Intermediate Credit 4.58%5.55%6.94%-9.10%-1.03%7.08%9.52%11.46%0.67%1.89%2.67% Bloomberg Aggregate Bond 5.20%4.45%5.53%-13.01%-1.54%7.51%8.72%11.57%-1.39%0.33%1.84% Bloomberg Corporate IG Bond 5.84%5.32%8.52%-15.76%-1.04%9.89%14.54%14.28%-1.18%1.16%2.92% Bloomberg High Yield 5.28%8.00%13.44%-11.19%5.28%7.11%14.32%15.74%3.10%4.71%5.04% Bloomberg Global Aggregate 6.98%3.60%5.72%-16.25%-4.71%9.20%6.84%11.99%-3.06%-0.83%0.57% Bloomberg U.S. Long Corporate 8.21%4.53%10.93%-25.62%-1.13%13.94%23.89%19.18%-4.35%-0.31%3.25% S&P 500 5.89%22.08%26.29%-18.11%28.71%18.40%31.49%36.35%11.91%15.96%13.37% Dow Jones Industrial Average 8.72%13.93%16.18%-6.86%20.95%9.72%25.34%28.85%9.97%11.77%12.02% NASDAQ Composite 2.57%21.17%43.42%-33.10%21.39%43.64%35.23%37.60%7.97%17.83%14.99% Russell 1000 Value 9.43%16.68%11.46%-7.54%25.16%2.80%26.54%27.76%9.02%10.68%9.22% Russell 1000 6.08%21.18%26.53%-19.13%26.45%20.96%31.43%35.68%10.83%15.62%13.09% Russell 1000 Growth 3.19%24.55%42.68%-29.14%27.60%38.49%36.39%42.19%12.02%19.72%16.51% Russell Mid-Cap Value Index 10.08%15.08%12.71%-12.03%28.34%4.96%27.06%29.01%7.39%10.32%8.93% Russell Mid-Cap Index 9.21%14.63%17.23%-17.32%22.58%17.10%30.54%29.33%5.75%11.28%10.18% Russell Mid-Cap Growth Index 6.54%12.91%25.87%-26.72%12.73%35.59%35.47%29.33%2.32%11.47%11.29% MSCI EAFE 7.26%12.99%18.24%-14.45%11.26%7.82%22.01%24.77%5.48%8.19%5.70% MSCI ACWI ex U.S.8.06%14.21%15.62%-16.00%7.82%10.65%21.51%25.35%4.14%7.58%5.21% Russell 2000 Value 10.15%9.22%14.65%-14.48%28.27%4.63%22.39%25.88%3.77%9.28%8.22% Russell 2000 9.27%11.17%16.93%-20.44%14.82%19.96%25.52%26.76%1.84%9.38%8.78% Russell 2000 Growth 8.41%13.22%18.66%-26.36%2.83%34.63%28.48%27.66%-0.35%8.81%8.94% MSCI Emerging Markets 8.72%16.86%9.83%-20.09%-2.54%18.31%18.44%26.05%0.40%5.74%4.02% FTSE Nareit All Equity REITs Index 16.79%14.23%11.36%-24.95%41.30%-5.12%28.66%34.77%3.51%5.08%8.03% HFRX Absolute Return Index 1.22%4.04%2.95%0.85%2.10%2.72%4.37%5.43%2.70%2.84%2.19% Consumer Price Index (Inflation)0.52%1.93%3.32%6.41%7.18%1.30%2.32%2.41%4.74%4.17%2.85% BLENDED BENCHMARKS Q3 2024 YTD 2023 2022 2021 2020 2019 1 YEAR 3 YEARS 5 YEARS 10 YEARS 25% S&P 500/5% MSCI EAFE/70% BB Agg 5.47%9.11%11.12%-14.11%6.10%10.85%14.93%18.08%2.32%4.70%5.04% 30% S&P 500/10% MSCI EAFE/60% BB Agg 5.61%10.41%12.79%-14.40%8.22%11.51%16.73%19.95%3.35%5.91%5.84% 35% S&P 500/15% MSCI EAFE/50% BB Agg 5.75%11.72%14.46%-14.71%10.36%12.11%18.54%21.85%4.37%7.10%6.62% 40% S&P 500/20% MSCI EAFE/40% BB Agg 5.89%13.04%16.16%-15.04%12.54%12.65%20.35%23.77%5.39%8.28%7.39% 45% S&P 500/25% MSCI EAFE/30% BB Agg 6.03%14.37%17.86%-15.39%14.74%13.13%22.17%25.71%6.40%9.45%8.15% 60% S&P 500/40% Bloomberg Barclays Agg 5.61%14.80%17.67%-15.79%15.86%14.73%22.18%25.98%6.63%9.78%8.89% 16 City Of Clearwater Employees' Pension Plan Q3 24Period Ending 9.30.24 |section 3 : executive summary 17 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $476,000,000 $952,000,000 $1,428,000,000 $1,904,000,000 -$476,000,000 -$952,000,000Market ValueDec-87 Mar-90 Jun-92 Sep-94 Dec-96 Mar-99 Jun-01 Sep-03 Dec-05 Mar-08 Jun-10 Sep-12 Dec-14 Mar-17 Jun-19 Sep-21 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 01/31/1988 Beginning Market Value $1,295,920,094 $1,250,411,601 $1,134,988,924 $1,377,994,846 $1,250,564,714 $91,459,988 Net Contributions -$13,799,723 -$34,624,188 -$38,311,101 -$41,966,611 -$38,323,377 -$384,689,244 Net Investment Return $64,089,621 $130,422,579 $153,733,777 -$201,039,311 $165,753,509 $1,639,439,248 Ending Market Value $1,346,209,991 $1,346,209,991 $1,250,411,601 $1,134,988,924 $1,377,994,846 $1,346,209,991 City of Clearwater - Total Portfolio MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 18 TARGET ALLOCATION ACTUAL ALLOCATION HISTORIC ALLOCATION TREND 0 20 40 60 80 100 QUARTERLY HISTORIC ALLOCATION TREND 12 21 (%) 03 22 (%) 06 22 (%) 09 22 (%) 12 22 (%) 03 23 (%) 06 23 (%) 09 23 (%) 12 23 (%) 03 24 (%) 06 24 (%) 09 24 (%) 28.74 27.80 28.85 27.89 29.86 26.18 24.57 27.39 26.68 24.94 26.29 25.60 ¢ 39.98 39.71 37.06 37.64 35.92 37.21 39.35 40.11 41.64 43.93 43.97 44.60¢ 17.90 17.14 16.47 15.79 16.37 16.99 17.17 13.06 13.49 13.94 12.45 12.78 ¢ 13.39 15.35 17.61 18.69 17.84 19.62 18.92 19.44 18.20 17.18 17.29 17.02¢ ASSET REBALANCING ANALYSIS Asset Class Asset Allocation (%) Target Allocation (%) (+/-) Variance (%) Total Fixed Income 25.60 28.00 -2.40¢ Total U.S. Equities 44.60 39.00 5.60¢ Total International Equities 12.78 18.00 -5.22¢ Total Real Estate 17.02 15.00 2.02¢ City of Clearwater - Total Portfolio ASSET ALLOCATION SUMMARY Period Ending 9.30.24 |Q3 24 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. For Institutional Use Only. 19 MANAGER NAME CASH INVESTED CASH (%) TOTAL TARGET (%) ACTUAL (%) VARIANCE (%) Dodge & Cox $3,562,338 $170,842,791 2.04 $174,405,130 -12.96 - In House Account $4,422,425 - 100.00 $4,422,425 -0.33 - Security Lending Income Account $1,218,816 $1,863 99.85 $1,220,679 -0.09 - Western Asset Management Co.$197,319 $164,374,531 0.12 $164,571,849 -12.22 - Total Fixed Income $9,400,898 $335,219,185 2.73 $344,620,083 28.00 25.60 -2.40 Eagle Capital Management $3,169,912 $72,411,272 4.19 $75,581,183 -5.61 - Manning and Napier $623,080 $33,139,628 1.85 $33,762,708 -2.51 - NTGI-QM R1000G $3,622 $223,134,951 0.00 $223,138,573 -16.58 - NTGI-QM R1000V - $87,995,075 -$87,995,075 -6.54 - Artisan Partners $1,882,385 $53,671,155 3.39 $55,553,539 -4.13 - Boston Partners $1,685,866 $60,842,155 2.70 $62,528,021 -4.64 - Atlanta Capital Mgmt $803,053 $19,010,960 4.05 $19,814,013 -1.47 - Riverbridge Partners $939,886 $28,003,743 3.25 $28,943,629 -2.15 - Sycamore Small Cap Value $386,394 $12,683,246 2.96 $13,069,640 -0.97 - Total U.S. Equities $9,494,197 $590,892,185 1.58 $600,386,382 39.00 44.60 5.60 DFA Emerging Markets - $14,513,865 -$14,513,865 -1.08 - Thompson, Siegel & Walmsley $1,817,967 $61,932,158 2.85 $63,750,125 -4.74 - WCM Investment Management $6,499,533 $87,284,604 6.93 $93,784,137 -6.97 - Total International Equities $8,317,500 $163,730,628 4.83 $172,048,128 18.00 12.78 -5.22 Hancock - $7,867,601 -$7,867,601 -0.58 - IFM Global Infrastructure (US) L.P.- $97,060,786 - $97,060,786 -7.21 - Molpus Woodlands Fund III - $7,938,867 -$7,938,867 -0.59 - Molpus Woodlands Fund IV -$4,671,138 -$4,671,138 -0.35 - Multi-Employer Property Trust - $53,982,837 -$53,982,837 -4.01 - Security Capital $357,369 $19,053,221 1.84 $19,410,590 -1.44 - U.S. Real Estate Investment Fund - $14,526,284 -$14,526,284 -1.08 - USAA - $23,697,295 -$23,697,295 -1.76 - Total Real Estate $357,369 $228,798,029 0.16 $229,155,398 15.00 17.02 2.02 Total Portfolio $27,569,965 $1,318,640,026 2.05 $1,346,209,991 100.00 100.00 0.00 ASSET ALLOCATION DETAIL City of Clearwater - Total Portfolio Period Ending 9.30.24 |Q3 24 Information and statistics have been provided by the custodian and are not guaranteed to be accurate or complete. This is not a substitute for the official custodial account statement; please refer to the custodial statement for verification. 20 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio Total Portfolio Benchmark 0 6 12 18 24 Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 4.96 10.58 19.40 3.77 8.20 7.97 7.85 8.98 Total Portfolio Benchmark 5.08 10.15 17.89 4.84 8.03 7.30 7.31 8.85 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio Total Portfolio Benchmark 0 15 30 -15 -30Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 10.58 13.57 -14.74 13.48 15.71 20.17 -2.64 8.98 Total Portfolio Benchmark 10.15 11.42 -10.41 14.12 11.69 17.85 -4.64 8.85 City of Clearwater - Total Portfolio INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 21 Last Quarter CYTD 2023 2022 2021 2020 1 Year 3 Years 5 Years 10 Years Since Inception Inception Date Total Fixed Income 5.27 5.02 6.02 -12.21 -1.40 8.97 12.36 -0.81 1.10 2.40 5.47 01/31/1988 Blmbg. U.S. Aggregate Index 5.20 4.45 5.53 -13.01 -1.55 7.51 11.57 -1.39 0.33 1.84 5.36 All Public Plans > $1B-Fixed Income Median 4.71 5.44 7.54 -11.19 0.07 8.22 11.73 -0.04 1.85 2.82 - Dodge & Cox 5.59 5.63 7.23 -10.57 -1.15 8.72 13.29 0.28 1.83 2.78 4.12 03/01/2004 Blmbg. U.S. Aggregate Index 5.20 4.45 5.53 -13.01 -1.55 7.51 11.57 -1.39 0.33 1.84 3.20 Morningstar Intermediate Core Bond Universe 5.13 4.64 5.58 -13.43 -1.58 7.83 11.69 -1.51 0.38 1.78 3.12 In House Account 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.50 01/31/1988 90 Day U.S. Treasury Bill 1.37 4.03 5.02 1.46 0.05 0.67 5.46 3.49 2.32 1.64 3.05 Security Lending Income Account 11.76 16.20 8.06 1.92 0.54 2.00 18.02 8.64 5.70 4.61 5.41 07/01/2003 90 Day U.S. Treasury Bill 1.37 4.03 5.02 1.46 0.05 0.67 5.46 3.49 2.32 1.64 1.55 Western Asset Management Co.5.38 4.63 6.05 -13.94 -1.78 9.04 12.34 -1.50 0.55 2.09 3.51 10/01/2004 Blmbg. U.S. Aggregate Index 5.20 4.45 5.53 -13.01 -1.55 7.51 11.57 -1.39 0.33 1.84 3.22 Morningstar Intermediate Core Bond Universe 5.13 4.64 5.58 -13.43 -1.58 7.83 11.69 -1.51 0.38 1.78 3.14 Total U.S. Equities 5.27 17.01 26.79 -20.77 21.97 24.69 30.29 7.79 14.04 12.39 11.64 01/01/1988 S&P 500 Index 5.89 22.08 26.29 -18.11 28.71 18.40 36.35 11.91 15.98 13.38 11.29 All Public Plans > $1B-US Equity Median 6.22 19.35 24.41 -18.61 25.70 18.99 33.39 9.66 14.91 12.46 - Total U.S. Large Cap Equities 4.92 21.34 29.94 -20.72 25.27 19.54 35.56 10.76 15.31 13.18 11.27 04/01/1988 Russell 1000 Index 6.08 21.18 26.53 -19.13 26.45 20.96 35.68 10.83 15.64 13.10 11.22 All Public Plans > $1B-US Equity Median 6.22 19.35 24.41 -18.61 25.70 18.99 33.39 9.66 14.91 12.46 - Eagle Capital Management 4.08 23.51 38.37 -25.08 27.60 15.49 35.96 9.72 15.88 13.22 14.33 01/31/2013 Russell 1000 Value Index 9.43 16.68 11.46 -7.54 25.16 2.80 27.76 9.03 10.69 9.23 10.61 Morningstar Large Value Universe 8.05 15.92 10.99 -5.39 26.02 2.73 27.05 9.67 11.13 9.23 11.00 INVESTMENT RETURNS | MANAGER RESULTS City of Clearwater - Total Portfolio Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. Information and statistics have been provided by the custodian and are not guaranteed to be accurate or complete. This is not a substitute for the official custodial account statement; please refer to the custodial statement for verification. 22 INVESTMENT RETURNS | MANAGER RESULTS City of Clearwater - Total Portfolio Period Ending 9.30.24 |Q3 24 Last Quarter CYTD 2023 2022 2021 2020 1 Year 3 Years 5 Years 10 Years Since Inception Inception Date Manning and Napier 7.30 12.77 10.29 -3.91 19.76 2.05 20.89 8.57 9.38 9.30 10.47 01/31/2013 Russell 1000 Value Index 9.43 16.68 11.46 -7.54 25.16 2.80 27.76 9.03 10.69 9.23 10.61 Morningstar Large Value Universe 8.05 15.92 10.99 -5.39 26.02 2.73 27.05 9.67 11.13 9.23 11.00 NTGI-QM R1000G 3.18 24.50 42.20 -29.09 29.75 - 42.18 11.90 -- 14.90 11/30/2020 Russell 1000 Growth Index 3.19 24.55 42.68 -29.14 27.60 - 42.19 12.02 -- 14.53 Morningstar Large Growth Universe 3.19 22.87 39.01 -30.94 22.00 - 40.32 8.30 -- 13.69 NTGI-QM R1000V 9.40 16.66 11.61 -7.62 25.17 2.77 27.74 9.04 10.69 9.23 7.30 07/01/2007 Russell 1000 Value Index 9.43 16.68 11.46 -7.54 25.16 2.80 27.76 9.03 10.69 9.23 7.26 Morningstar Large Value Universe 8.05 15.92 10.99 -5.39 26.02 2.73 27.05 9.67 11.13 9.23 7.29 Total U.S. Mid Cap Equities 5.32 9.89 20.24 -20.92 18.74 37.35 21.28 2.57 12.44 10.51 12.20 04/01/1988 Russell Midcap Index 9.21 14.63 17.23 -17.32 22.58 17.10 29.33 5.75 11.30 10.19 11.48 All Public Plans > $1B-US Equity Median 6.22 19.35 24.41 -18.61 25.70 18.99 33.39 9.66 14.91 12.46 - Artisan Partners 2.59 6.95 25.02 -36.33 10.53 56.72 16.56 -5.47 9.58 10.00 10.11 08/01/2001 Russell Midcap Growth Index 6.54 12.91 25.87 -26.72 12.73 35.59 29.33 2.32 11.48 11.30 9.37 Morningstar Mid-Cap Growth Universe 6.03 12.28 20.52 -28.42 11.92 36.14 26.10 -0.14 10.48 10.43 8.53 Boston Partners 7.86 12.64 16.74 -6.98 27.34 - 25.82 9.64 -- 12.87 03/01/2020 Russell Midcap Value Index 10.08 15.08 12.71 -12.03 28.34 - 29.01 7.39 -- 12.83 Morningstar Mid-Cap Value Universe 9.07 12.80 12.25 -7.90 28.64 - 26.05 8.67 -- 13.37 Total U.S. Small Cap Equities 7.65 3.91 18.22 -20.83 12.05 31.17 15.16 -0.45 8.77 10.55 10.00 09/01/2003 Russell 2000 Index 9.27 11.17 16.93 -20.44 14.82 19.96 26.76 1.84 9.39 8.78 8.81 All Public Plans > $1B-US Equity Median 6.22 19.35 24.41 -18.61 25.70 18.99 33.39 9.66 14.91 12.46 - Atlanta Capital Mgmt 9.51 9.22 20.71 -12.28 19.89 10.77 22.13 8.66 9.86 11.65 11.95 09/01/2003 Russell 2000 Index 9.27 11.17 16.93 -20.44 14.82 19.96 26.76 1.84 9.39 8.78 8.81 Morningstar Small Cap Universe 8.21 10.85 16.27 -17.64 22.05 14.82 24.96 3.65 9.93 8.90 9.14 Performance returns over one-year are annualized. Information and statistics have been provided by the custodian and are not guaranteed to be accurate or complete. This is not a substitute for the official custodial account statement; please refer to the custodial statement for verification. 23 INVESTMENT RETURNS | MANAGER RESULTS City of Clearwater - Total Portfolio Period Ending 9.30.24 |Q3 24 Last Quarter CYTD 2023 2022 2021 2020 1 Year 3 Years 5 Years 10 Years Since Inception Inception Date Riverbridge Partners 6.70 0.19 20.04 -32.15 3.44 54.14 10.01 -8.30 6.99 10.27 12.08 10/01/2010 Russell 2000 Growth Index 8.41 13.22 18.66 -26.36 2.83 34.63 27.66 -0.35 8.82 8.95 10.82 Morningstar Small Growth Universe 7.63 12.86 16.45 -28.29 9.39 38.03 26.23 -0.78 9.51 9.58 11.36 Sycamore Small Cap Value 7.01 4.78 11.55 -6.40 25.08 4.91 17.15 5.77 8.87 - 7.63 11/30/2017 Russell 2000 Value Index 10.15 9.22 14.65 -14.48 28.27 4.63 25.88 3.77 9.29 -6.25 Morningstar Small Value Universe 8.12 9.10 15.91 -11.61 31.14 3.54 23.32 5.93 10.38 -7.32 Total International Equities 6.46 14.12 16.64 -21.08 13.92 18.16 26.32 3.07 9.25 5.72 5.77 06/01/2001 MSCI AC World ex USA (Net)8.06 14.21 15.62 -16.00 7.82 10.65 25.35 4.14 7.59 5.22 5.75 All Public Plans > $1B-Intl. Equity Median 7.47 13.18 17.39 -17.23 8.61 13.80 24.80 4.31 8.04 5.77 - DFA Emerging Markets 6.61 15.24 15.44 -16.40 5.84 13.87 24.30 3.91 8.18 - 4.72 11/01/2017 MSCI Emerging Markets Index 8.88 17.24 10.26 -19.74 -2.22 18.69 26.54 0.82 6.15 -3.57 Morningstar Diversified Emerging Mkts Universe 6.35 14.13 10.90 -22.45 -1.69 17.61 23.46 -0.88 5.25 - 2.78 Thompson, Siegel & Walmsley 8.35 12.20 17.16 -14.12 13.34 5.58 23.41 5.44 8.14 -5.17 07/31/2015 MSCI EAFE (Net)7.26 12.99 18.24 -14.45 11.26 7.82 24.77 5.48 8.20 -5.92 Morningstar Foreign Large Value Universe 7.89 12.62 17.84 -9.45 11.69 2.58 22.12 7.04 7.97 - 5.08 WCM Investment Management 5.18 15.96 16.23 -27.85 18.16 30.12 29.82 0.98 10.52 - 10.51 07/31/2015 MSCI AC World ex USA (Net)8.06 14.21 15.62 -16.00 7.82 10.65 25.35 4.14 7.59 - 5.85 Morningstar Foreign Large Growth Universe 6.13 12.70 16.02 -24.82 8.72 22.09 26.17 -0.02 7.46 -6.15 Total Real Estate 2.64 1.31 -1.84 5.43 20.55 1.78 1.89 4.03 5.67 7.20 9.42 05/01/2008 Real Estate Composite Benchmark 3.11 0.87 -6.54 -4.98 38.19 -4.14 0.20 0.74 3.44 6.84 6.20 All Public Plans > $1B-Real Estate Median 0.57 -2.20 -7.96 6.67 20.07 -0.14 -4.41 1.63 3.34 5.70 - Hancock 0.00 -0.58 4.78 7.00 9.96 -0.34 4.62 6.58 4.97 4.06 4.59 05/31/2012 NCREIF Timberland Index 1.53 5.45 9.45 12.90 9.17 0.81 10.02 10.86 7.47 5.90 6.47 Morningstar Real Estate Universe 15.92 13.86 12.07 -26.29 41.44 -4.86 32.89 2.98 4.94 7.31 7.36 Performance returns over one-year are annualized. Information and statistics have been provided by the custodian and are not guaranteed to be accurate or complete. This is not a substitute for the official custodial account statement; please refer to the custodial statement for verification. 24 INVESTMENT RETURNS | MANAGER RESULTS City of Clearwater - Total Portfolio Period Ending 9.30.24 |Q3 24 Last Quarter CYTD 2023 2022 2021 2020 1 Year 3 Years 5 Years 10 Years Since Inception Inception Date IFM Global Infrastructure (US) L.P.3.42 3.29 8.40 8.16 17.75 2.83 6.05 7.88 9.06 - 11.30 09/30/2017 MSCI World Index (Net)6.36 18.86 23.79 -18.14 21.82 15.90 32.43 9.08 13.04 - 11.10 Morningstar Global Infrastructure Equity Universe 13.41 13.98 6.80 -6.21 20.59 -6.51 27.99 7.10 6.09 - 6.00 Molpus Woodlands Fund III 0.00 0.49 9.77 21.72 13.33 8.22 7.71 12.56 9.78 6.47 5.93 06/30/2011 NCREIF Timberland Index 1.53 5.45 9.45 12.90 9.17 0.81 10.02 10.86 7.47 5.90 6.08 Morningstar Real Estate Universe 15.92 13.86 12.07 -26.29 41.44 -4.86 32.89 2.98 4.94 7.31 7.44 Molpus Woodlands Fund IV 0.00 0.04 8.57 10.76 20.57 -5.78 4.90 12.99 6.33 -3.91 10/01/2015 NCREIF Timberland Index 1.53 5.45 9.45 12.90 9.17 0.81 10.02 10.86 7.47 -5.53 Morningstar Real Estate Universe 15.92 13.86 12.07 -26.29 41.44 -4.86 32.89 2.98 4.94 -7.10 Multi-Employer Property Trust 0.33 -3.91 -15.51 7.81 19.74 0.49 -9.51 -2.24 1.17 4.43 6.21 10/01/2010 NCRIEF Fund Index-Open End Diversified Core Equity (VW) Gross 0.25 -2.56 -12.02 7.47 22.17 1.19 -7.27 -0.18 2.94 6.10 8.24 Morningstar Real Estate Universe 15.92 13.86 12.07 -26.29 41.44 -4.86 32.89 2.98 4.94 7.31 8.64 Security Capital 14.85 16.64 15.67 -27.59 45.03 -4.59 34.86 4.13 6.57 7.92 6.66 05/01/2008 Wilshire U.S. Real Estate Securities Index 15.07 14.87 16.19 -26.70 46.11 -7.95 33.56 4.65 5.41 7.92 6.83 Morningstar Real Estate Universe 15.92 13.86 12.07 -26.29 41.44 -4.86 32.89 2.98 4.94 7.31 6.51 U.S. Real Estate Investment Fund -1.23 -5.45 -15.95 7.39 20.02 0.94 -10.94 -3.10 1.19 - 4.45 12/31/2015 NCRIEF Fund Index-Open End Diversified Core Equity (VW) Gross 0.25 -2.56 -12.02 7.47 22.17 1.19 -7.27 -0.18 2.94 -4.91 Morningstar Real Estate Universe 15.92 13.86 12.07 -26.29 41.44 -4.86 32.89 2.98 4.94 - 6.63 USAA 0.77 0.67 -7.85 13.80 18.42 11.12 0.18 5.53 7.71 -7.81 06/30/2015 NCRIEF Fund Index-Open End Diversified Core Equity (VW) Gross 0.25 -2.56 -12.02 7.47 22.17 1.19 -7.27 -0.18 2.94 - 5.42 Morningstar Real Estate Universe 15.92 13.86 12.07 -26.29 41.44 -4.86 32.89 2.98 4.94 -6.53 Total Portfolio 4.96 10.58 13.57 -14.74 13.48 15.71 19.40 3.77 8.20 7.85 8.98 01/01/1988 Total Portfolio Benchmark 5.08 10.15 11.42 -10.41 14.12 11.69 17.89 4.84 8.03 7.31 8.85 Secondary Benchmark 6.34 11.44 13.70 -14.05 13.88 13.11 21.55 4.54 8.08 7.49 - Performance returns over one-year are annualized. Information and statistics have been provided by the custodian and are not guaranteed to be accurate or complete. This is not a substitute for the official custodial account statement; please refer to the custodial statement for verification. 25 3 YEAR INCEPTION Composite Risk VS. Total Return (since inception: January 1, 1988) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Total Portfolio Total Portfolio Benchmark 90 Day U.S. Treasury Bill 0 3 6 9 12 15 Annualized Return (%)-6.0 -4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 Risk (Annualized Standard Deviation) Total Portfolio Total Portfolio Benchmark Positive Months Ratio 55.56 61.11 Negative Months Ratio 44.44 38.89 Best Quarter 10.80 9.57 Worst Quarter -10.28 -8.69 Standard Deviation 11.26 10.28 Maximum Drawdown -19.30 -14.87 Max Drawdown Recovery Period 27.00 25.00 Up Capture 102.94 100.00 Down Capture 111.22 100.00 Alpha -1.35 0.00 Beta 1.08 1.00 R-Squared 0.98 1.00 Consistency 47.22 100.00 Tracking Error 1.87 0.00 Treynor Ratio 0.01 0.02 Information Ratio -0.49 - Sharpe Ratio 0.08 0.18 Total Portfolio Total Portfolio Benchmark Positive Months Ratio 70.07 66.67 Negative Months Ratio 29.93 33.33 Best Quarter 22.31 23.25 Worst Quarter -25.09 -25.67 Standard Deviation 9.16 10.01 Maximum Drawdown -37.50 -41.14 Max Drawdown Recovery Period 35.00 39.00 Up Capture 86.21 100.00 Down Capture 72.56 100.00 Alpha 1.85 0.00 Beta 0.80 1.00 R-Squared 0.77 1.00 Consistency 50.57 100.00 Tracking Error 4.86 0.00 Treynor Ratio 0.08 0.06 Information Ratio 0.01 - Sharpe Ratio 0.66 0.60 City of Clearwater - Total Portfolio PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 26 -5 0 5 10 15 20 25 30 35 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 4.96 (68)10.58 (72)19.40 (66)15.19 (58)3.77 (75)7.74 (69)8.20 (54)7.69 (41)7.97 (34)8.39 (38)„ Total Portfolio Benchmark 5.08 (64)10.15 (76)17.89 (77)13.65 (78)4.84 (41)8.21 (54)8.03 (60)7.27 (61)7.30 (63)7.75 (66)˜ 5th Percentile 6.66 14.61 26.08 20.01 6.48 10.25 9.95 8.97 9.10 9.67 1st Quartile 5.92 12.91 22.99 17.17 5.39 9.11 8.93 8.04 8.19 8.71 Median 5.38 11.75 20.98 15.69 4.54 8.29 8.25 7.50 7.61 8.12 3rd Quartile 4.71 10.23 18.03 13.83 3.74 7.51 7.51 6.90 6.95 7.49 95th Percentile 3.73 7.80 13.44 10.41 2.50 5.68 6.21 5.63 5.88 6.40 PLAN SPONSOR PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Total Portfolio Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on quarterly periodicity. 27 -28 -20 -12 -4 4 12 20 28 36 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 13.57 (45)-14.74 (62)13.48 (56)15.71 (21)20.17 (34)-2.64 (14)15.98 (27)6.71 (63)1.43 (8)8.32 (7)„ Total Portfolio Benchmark 11.42 (76)-10.41 (16)14.12 (44)11.69 (65)17.85 (69)-4.64 (57)15.39 (42)7.47 (43)0.28 (37)9.91 (2)˜ 5th Percentile 17.48 -7.05 18.47 17.88 22.49 -0.90 18.00 9.65 2.02 8.60 1st Quartile 14.70 -11.74 15.53 15.34 20.56 -3.29 16.06 8.13 0.62 7.05 Median 13.27 -13.83 13.79 12.96 19.18 -4.39 14.98 7.15 -0.23 6.12 3rd Quartile 11.45 -15.94 12.23 11.01 17.17 -5.32 13.67 6.25 -1.22 5.10 95th Percentile 8.44 -17.42 8.28 7.17 12.87 -6.72 10.26 4.42 -2.97 2.95 PLAN SPONSOR PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Total Portfolio Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on quarterly periodicity. 28 Period Ending Beginning Value Net Flows Investment Gain/Loss Ending Value Rate of Return Mar-1988 $37,115,659 -$3,304,490 $40,420,149 2.07 Jun-1988 $40,420,149 -$15,255,464 $55,675,613 4.75 Sep-1988 $55,675,613 --$5,742,484 $49,933,130 0.57 Dec-1988 $49,933,130 -$2,150,038 $52,083,168 2.05 Mar-1989 $52,083,168 -$5,062,468 $57,145,637 4.88 Jun-1989 $57,145,637 -$4,452,993 $61,598,630 5.90 Sep-1989 $61,598,630 -$7,477,281 $69,075,911 7.63 Dec-1989 $69,075,911 -$1,984,196 $71,060,107 1.39 Mar-1990 $71,060,107 -$378,332 $71,438,439 0.06 Jun-1990 $71,438,439 -$7,140,375 $78,578,814 7.03 Sep-1990 $78,578,814 --$9,847,666 $68,731,148 -6.23 Dec-1990 $68,731,148 --$12,927,114 $55,804,034 5.72 Mar-1991 $55,804,034 -$12,979,788 $68,783,821 11.94 Jun-1991 $68,783,821 --$532,887 $68,250,934 0.60 Sep-1991 $68,250,934 -$7,087,410 $75,338,344 6.25 Dec-1991 $75,338,344 -$6,276,425 $81,614,769 8.32 Mar-1992 $81,614,769 --$1,538,976 $80,075,794 -1.73 Jun-1992 $80,075,794 --$5,126,324 $74,949,469 -1.52 Sep-1992 $74,949,469 --$249,609 $74,699,861 3.89 Dec-1992 $74,699,861 -$9,473,620 $84,173,480 6.09 Mar-1993 $84,173,480 -$2,154,103 $86,327,583 2.30 Jun-1993 $86,327,583 -$1,014,565 $87,342,148 0.78 Sep-1993 $87,342,148 -$5,778,255 $93,120,403 4.60 Dec-1993 $93,120,403 -$2,204,043 $95,324,446 1.39 Mar-1994 $95,324,446 --$1,734,063 $93,590,383 -1.67 Jun-1994 $93,590,383 --$13,630,985 $79,959,398 -1.37 Sep-1994 $79,959,398 -$5,504,124 $85,463,522 3.74 MARKET VALUES & CASH FLOW SUMMARY City of Clearwater - Total Portfolio Period Ending 9.30.24 |Q3 24 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. Inception Date is 02/01/1988. 29 MARKET VALUES & CASH FLOW SUMMARY City of Clearwater - Total Portfolio Period Ending 9.30.24 |Q3 24 Period Ending Beginning Value Net Flows Investment Gain/Loss Ending Value Rate of Return Dec-1994 $85,463,522 -$441,019 $85,904,541 0.39 Mar-1995 $85,904,541 -$6,435,503 $92,340,044 5.44 Jun-1995 $92,340,044 -$7,602,216 $99,942,260 6.93 Sep-1995 $99,942,260 -$8,917,927 $108,860,187 6.00 Dec-1995 $108,860,187 -$2,257,663 $111,117,850 2.97 Mar-1996 $111,117,850 -$9,193,597 $120,311,447 3.64 Jun-1996 $120,311,447 -$5,523,534 $125,834,982 3.55 Sep-1996 $125,834,982 -$2,395,613 $128,230,595 3.28 Dec-1996 $128,230,595 --$20,044,329 $108,186,266 3.55 Mar-1997 $108,186,266 --$4,620,949 $103,565,317 -1.17 Jun-1997 $103,565,317 -$16,186,768 $119,752,085 11.19 Sep-1997 $119,752,085 -$8,363,384 $128,115,469 7.94 Dec-1997 $128,115,469 --$4,853,658 $123,261,811 -0.24 Mar-1998 $123,261,811 -$16,171,368 $139,433,179 8.16 Jun-1998 $139,433,179 -$2,916,725 $142,349,904 1.63 Sep-1998 $142,349,904 --$20,270,513 $122,079,392 -6.11 Dec-1998 $122,079,392 -$29,799,463 $151,878,854 12.88 Mar-1999 $151,878,854 -$8,156,573 $160,035,427 3.43 Jun-1999 $160,035,427 -$9,634,952 $169,670,379 5.00 Sep-1999 $169,670,379 --$9,304,384 $160,365,995 -4.43 Dec-1999 $160,365,995 -$53,446,249 $213,812,243 14.22 Mar-2000 $213,812,243 -$24,543,944 $238,356,187 4.61 Jun-2000 $238,356,187 --$17,842,470 $220,513,717 -3.11 Sep-2000 $220,513,717 -$2,942,383 $223,456,100 1.69 Dec-2000 $223,456,100 --$32,832,231 $190,623,869 -6.36 Mar-2001 $190,623,869 --$29,540,148 $161,083,721 -6.94 Jun-2001 $161,083,721 -$31,403,540 $192,487,262 4.33 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. Inception Date is 02/01/1988. 30 MARKET VALUES & CASH FLOW SUMMARY City of Clearwater - Total Portfolio Period Ending 9.30.24 |Q3 24 Period Ending Beginning Value Net Flows Investment Gain/Loss Ending Value Rate of Return Sep-2001 $192,487,262 --$70,015,520 $122,471,742 -8.99 Dec-2001 $122,471,742 --$3,023,928 $119,447,813 7.12 Mar-2002 $119,447,813 -$1,049,133 $120,496,946 0.42 Jun-2002 $120,496,946 --$12,368,198 $108,128,749 -5.24 Sep-2002 $108,128,749 --$18,650,925 $89,477,824 -8.46 Dec-2002 $89,477,824 -$4,658,922 $94,136,746 4.77 Mar-2003 $94,136,746 --$2,879,098 $91,257,648 -0.53 Jun-2003 $91,257,648 -$10,445,990 $101,703,639 9.75 Sep-2003 $101,703,639 -$37,744,310 $139,447,949 1.91 Dec-2003 $139,447,949 -$16,625,092 $156,073,041 7.53 Mar-2004 $156,073,041 -$73,396,226 $229,469,267 3.25 Jun-2004 $229,469,267 --$4,397,072 $225,072,195 -0.76 Sep-2004 $225,072,195 --$5,333,659 $219,738,536 -0.81 Dec-2004 $219,738,536 -$94,657,834 $314,396,370 8.13 Mar-2005 $314,396,370 --$4,790,716 $309,605,655 -1.67 Jun-2005 $309,605,655 -$2,951,722 $312,557,377 2.14 Sep-2005 $312,557,377 -$15,924,645 $328,482,022 3.56 Dec-2005 $328,482,022 -$7,404,726 $335,886,748 2.59 Mar-2006 $335,886,748 -$30,546,388 $366,433,136 4.84 Jun-2006 $366,433,136 --$7,552,528 $358,880,608 -1.68 Sep-2006 $358,880,608 -$6,901,238 $365,781,846 3.37 Dec-2006 $365,781,846 -$50,509,167 $416,291,013 4.89 Mar-2007 $416,291,013 -$25,224,122 $441,515,135 1.91 Jun-2007 $441,515,135 -$10,755,795 $452,270,931 4.13 Sep-2007 $452,270,931 -$130,856,770 $583,127,700 2.15 Dec-2007 $583,127,700 --$4,862,636 $578,265,065 -1.11 Mar-2008 $578,265,065 --$42,263,748 $536,001,317 -6.13 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. Inception Date is 02/01/1988. 31 MARKET VALUES & CASH FLOW SUMMARY City of Clearwater - Total Portfolio Period Ending 9.30.24 |Q3 24 Period Ending Beginning Value Net Flows Investment Gain/Loss Ending Value Rate of Return Jun-2008 $536,001,317 -$10,314,649 $546,315,966 -0.30 Sep-2008 $546,315,966 --$26,855,825 $519,460,141 -8.96 Dec-2008 $519,460,141 --$73,816,134 $445,644,008 -14.44 Mar-2009 $445,644,008 --$30,189,157 $415,454,851 -6.73 Jun-2009 $415,454,851 -$63,030,616 $478,485,467 16.39 Sep-2009 $478,485,467 -$63,331,635 $541,817,101 14.53 Dec-2009 $541,817,101 -$29,622,444 $571,439,545 4.79 Mar-2010 $571,439,545 $1,420,521 $28,514,836 $601,374,902 4.98 Jun-2010 $601,374,902 -$5,934,251 -$31,993,847 $563,446,804 -5.35 Sep-2010 $563,446,804 -$6,281,494 $57,321,288 $614,486,598 10.30 Dec-2010 $614,486,598 $2,877,067 $45,649,700 $663,013,366 7.42 Mar-2011 $663,013,366 $1,408,292 $29,471,716 $693,893,374 4.45 Jun-2011 $693,893,374 -$7,230,374 $5,411,491 $692,074,491 0.78 Sep-2011 $692,074,491 -$7,171,688 -$79,447,530 $605,455,273 -11.49 Dec-2011 $605,455,273 $906,702 $41,909,007 $648,270,982 6.95 Mar-2012 $648,270,982 $10,313,159 $52,508,718 $711,092,859 9.30 Jun-2012 $711,092,859 -$7,838,428 -$15,138,887 $688,115,543 -2.11 Sep-2012 $688,115,543 -$7,650,190 $31,651,213 $712,116,567 4.63 Dec-2012 $712,116,567 $1,405,904 $12,465,265 $725,987,735 1.77 Mar-2013 $725,987,735 $2,639,158 $43,316,811 $771,943,704 5.98 Jun-2013 $771,943,704 -$8,529,923 $600 $763,414,381 0.00 Sep-2013 $763,414,381 -$8,426,038 $40,688,177 $795,676,520 5.37 Dec-2013 $795,676,520 -$62,747 $43,826,891 $839,440,664 5.52 Mar-2014 $839,440,664 $997,843 $17,572,308 $858,010,815 2.08 Jun-2014 $858,010,815 -$8,947,389 $30,697,898 $879,761,325 3.61 Sep-2014 $879,761,325 -$8,071,076 -$6,077,661 $865,612,589 -0.70 Dec-2014 $865,612,589 -$2,181,929 $27,093,392 $890,524,051 3.14 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. Inception Date is 02/01/1988. 32 MARKET VALUES & CASH FLOW SUMMARY City of Clearwater - Total Portfolio Period Ending 9.30.24 |Q3 24 Period Ending Beginning Value Net Flows Investment Gain/Loss Ending Value Rate of Return Mar-2015 $890,524,051 -$1,048,160 $20,488,068 $909,963,960 2.31 Jun-2015 $909,963,960 -$9,762,293 -$6,659,939 $893,541,728 -0.73 Sep-2015 $893,541,728 -$9,608,772 -$41,440,488 $842,492,468 -4.66 Dec-2015 $842,492,468 -$3,150,132 $29,733,169 $869,075,506 4.76 Mar-2016 $869,075,506 -$3,639,090 $8,327,326 $873,763,742 0.99 Jun-2016 $873,763,742 -$8,199,903 $19,479,145 $885,042,983 2.25 Sep-2016 $885,042,983 -$9,437,418 $30,450,249 $906,055,814 3.50 Dec-2016 $906,055,814 -$2,437,038 -$1,495,939 $902,122,837 -0.15 Mar-2017 $902,122,837 -$4,042,535 $42,589,028 $940,669,331 4.74 Jun-2017 $940,669,331 -$9,803,863 $32,033,125 $962,898,593 3.43 Sep-2017 $962,898,593 -$10,157,026 $27,748,235 $980,489,801 2.94 Dec-2017 $980,489,801 -$4,041,264 $39,010,026 $1,015,458,563 4.00 Mar-2018 $1,015,458,563 -$5,389,283 $3,399,779 $1,013,469,060 0.34 Jun-2018 $1,013,469,060 -$10,243,223 $12,284,581 $1,015,510,418 1.23 Sep-2018 $1,015,510,418 -$9,312,738 $38,632,345 $1,044,830,025 3.82 Dec-2018 $1,044,830,025 -$4,369,002 -$80,050,645 $960,410,378 -7.66 Mar-2019 $960,410,378 -$5,332,974 $83,125,870 $1,038,203,273 8.69 Jun-2019 $1,038,203,273 -$11,174,999 $39,715,923 $1,066,744,197 3.86 Sep-2019 $1,066,744,197 -$11,418,597 $9,725,692 $1,065,051,291 0.92 Dec-2019 $1,065,051,291 -$4,864,418 $58,192,676 $1,118,379,549 5.48 Mar-2020 $1,118,379,549 -$6,446,114 -$142,023,448 $969,909,987 -12.52 Jun-2020 $969,909,987 -$10,568,540 $133,450,669 $1,092,792,116 13.82 Sep-2020 $1,092,792,116 -$11,572,493 $52,542,792 $1,133,762,416 4.80 Dec-2020 $1,133,762,416 -$5,630,570 $122,432,868 $1,250,564,714 10.89 Mar-2021 $1,250,564,714 -$6,545,816 $28,592,139 $1,272,611,036 2.30 Jun-2021 $1,272,611,036 -$11,680,302 $73,213,434 $1,334,144,168 5.81 Sep-2021 $1,334,144,168 -$13,139,023 $6,094,455 $1,327,099,600 0.45 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. Inception Date is 02/01/1988. 33 MARKET VALUES & CASH FLOW SUMMARY City of Clearwater - Total Portfolio Period Ending 9.30.24 |Q3 24 Period Ending Beginning Value Net Flows Investment Gain/Loss Ending Value Rate of Return Dec-2021 $1,327,099,600 -$6,652,583 $57,547,829 $1,377,994,846 4.36 Mar-2022 $1,377,994,846 -$7,485,157 -$80,146,280 $1,290,363,409 -5.82 Jun-2022 $1,290,363,409 -$11,472,029 -$132,305,968 $1,146,585,412 -10.28 Sep-2022 $1,146,585,412 -$12,940,986 -$49,892,253 $1,083,752,173 -4.48 Dec-2022 $1,083,752,173 -$10,020,713 $61,257,465 $1,134,988,924 5.65 Mar-2023 $1,134,988,924 -$7,179,894 $58,949,336 $1,186,758,365 5.08 Jun-2023 $1,186,758,365 -$10,887,124 $37,276,027 $1,213,147,268 3.16 Sep-2023 $1,213,147,268 -$13,372,317 -$34,978,309 $1,164,796,642 -2.97 Dec-2023 $1,164,796,642 -$6,871,765 $92,486,724 $1,250,411,601 7.98 Mar-2024 $1,250,411,601 -$6,829,868 $58,344,482 $1,301,926,214 4.68 Jun-2024 $1,301,926,214 -$13,994,597 $7,988,477 $1,295,920,094 0.64 Sep-2024 $1,295,920,094 -$13,799,723 $64,089,621 $1,346,209,991 4.96 Total $37,115,659 -$380,879,224 $1,689,973,557 $1,346,209,991 8.97 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. Inception Date is 02/01/1988. 34 FROM DATE TO DATE BENCHMARK Total Portfolio 01/01/2019 Present 31.25% Blmbg. Intermed. U.S. Government/Credit, 26.25% S&P 500 Index, 15.00% MSCI EAFE Index, 15.00% NCRIEF Fund Index-Open End Diversified Core Equity (VW) Gross, 12.50% Russell 2500 Index 07/01/2016 01/01/2019 39.00% S&P 500 Index, 28.00% Blmbg. U.S. Aggregate Index, 15.00% Wilshire U.S. Real Estate Securities Index, 10.00% MSCI EAFE Index, 8.00% MSCI Emerging Markets Index 12/01/1987 07/01/2016 42.00% S&P 500 Index, 30.00% Blmbg. U.S. Aggregate Index, 10.00% MSCI EAFE Index, 10.00% Wilshire U.S. Real Estate Securities Index, 8.00% MSCI Emerging Markets Index Total U.S. Equities 01/31/1988 Present S&P 500 Index Total U.S. Large Cap Equities 04/30/1988 Present Russell 1000 Index Total U.S. Mid Cap Equities 04/30/1988 Present Russell Midcap Index Total U.S. Small Cap Equities 09/30/2003 Present Russell 2000 Index Total International Equities 06/30/2001 Present MSCI AC World ex USA (Net) Total Fixed Income 01/31/1988 Present Blmbg. U.S. Aggregate Index Total Real Estate 04/01/2022 Present 80.00% NCRIEF Fund Index-Open End Diversified Core Equity (VW) Gross, 20.00% Wilshire U.S. Real Estate Securities Index 07/01/2010 04/01/2022 67.00% Wilshire U.S. Real Estate Securities Index, 33.00% NCRIEF Fund Index-Open End Diversified Core Equity (VW) Gross 01/01/1978 07/01/2010 100.00% Wilshire U.S. Real Estate Securities Index TOTAL FUND POLICY BENCHMARK SUMMARY City of Clearwater - Total Portfolio Period Ending 9.30.24 |Q3 24 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. 35 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $114,900,000 $229,800,000 $344,700,000 $459,600,000 $574,500,000 -$114,900,000Market ValueDec-87 Mar-90 Jun-92 Sep-94 Dec-96 Mar-99 Jun-01 Sep-03 Dec-05 Mar-08 Jun-10 Sep-12 Dec-14 Mar-17 Jun-19 Sep-21 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 01/31/1988 Beginning Market Value $340,687,755 $333,588,958 $338,944,586 $396,061,507 $352,063,181 $59,224,151 Net Contributions -$13,814,472 -$5,729,234 -$25,438,629 -$11,580,423 $48,458,500 $54,590,832 Net Investment Return $17,746,800 $16,760,359 $20,083,001 -$45,536,498 -$4,460,173 $230,805,101 Ending Market Value $344,620,083 $344,620,083 $333,588,958 $338,944,586 $396,061,507 $344,620,083 City of Clearwater - Total Fixed Income MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 36 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio Blmbg. U.S. Aggregate Index 0 6 12 18 -6Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 5.27 5.02 12.36 -0.81 1.10 2.01 2.40 5.47 Blmbg. U.S. Aggregate Index 5.20 4.45 11.57 -1.39 0.33 1.47 1.84 5.36 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio Blmbg. U.S. Aggregate Index 0 10 20 -10 -20Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 5.02 6.02 -12.21 -1.40 8.97 9.28 -0.38 5.47 Blmbg. U.S. Aggregate Index 4.45 5.53 -13.01 -1.55 7.51 8.72 0.01 5.36 City of Clearwater - Total Fixed Income INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 37 3 YEAR INCEPTION Composite Risk VS. Total Return (since inception: January 1, 1988) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Total Portfolio Blmbg. U.S. Aggregate Index 90 Day U.S. Treasury Bill 0 3 6 9 12 15 Annualized Return (%)-4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 Risk (Annualized Standard Deviation) Total Portfolio Blmbg. U.S. Aggregate Index Positive Months Ratio 44.44 41.67 Negative Months Ratio 55.56 58.33 Best Quarter 8.58 8.23 Worst Quarter -8.54 -8.23 Standard Deviation 7.68 7.53 Maximum Drawdown -15.54 -15.93 Max Drawdown Recovery Period -- Up Capture 103.09 100.00 Down Capture 97.51 100.00 Alpha 0.61 0.00 Beta 1.02 1.00 R-Squared 0.99 1.00 Consistency 72.22 100.00 Tracking Error 0.63 0.00 Treynor Ratio -0.04 -0.05 Information Ratio 0.93 - Sharpe Ratio -0.53 -0.62 Total Portfolio Blmbg. U.S. Aggregate Index Positive Months Ratio 73.92 65.99 Negative Months Ratio 26.08 34.01 Best Quarter 8.58 8.23 Worst Quarter -8.54 -8.23 Standard Deviation 3.57 4.18 Maximum Drawdown -16.58 -17.18 Max Drawdown Recovery Period -- Up Capture 83.29 100.00 Down Capture 56.32 100.00 Alpha 1.57 0.00 Beta 0.71 1.00 R-Squared 0.69 1.00 Consistency 52.15 100.00 Tracking Error 2.33 0.00 Treynor Ratio 0.03 0.02 Information Ratio 0.00 - Sharpe Ratio 0.67 0.58 City of Clearwater - Total Fixed Income PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 38 -7 -4 -1 2 5 8 11 14 17 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 5.27 (16)5.02 (68)12.36 (25)6.80 (96)-0.81 (87)-0.51 (92)1.10 (88)2.46 (94)2.01 (94)1.91 (95)„ Blmbg. U.S. Aggregate Index 5.20 (28)4.45 (94)11.57 (54)5.97 (100)-1.39 (100)-1.27 (100)0.33 (100)1.93 (100)1.47 (100)1.30 (100)˜ 5th Percentile 5.43 7.00 13.60 10.91 5.16 9.24 7.44 7.57 5.69 6.40 1st Quartile 5.22 5.96 12.30 8.76 1.44 4.02 4.56 5.23 3.88 4.03 Median 4.71 5.44 11.73 7.75 -0.04 0.66 1.85 3.04 2.53 2.73 3rd Quartile 3.78 4.81 11.06 7.45 -0.77 0.14 1.50 2.75 2.25 2.52 95th Percentile 1.34 1.41 4.44 6.85 -1.03 -0.72 0.85 2.41 1.95 1.89 PLAN SPONSOR PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Total Fixed Income Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 39 -28 -22 -16 -10 -4 2 8 14 20 26 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 6.02 (95)-12.21 (70)-1.40 (93)8.97 (33)9.28 (61)-0.38 (42)3.91 (96)5.01 (82)0.30 (15)6.18 (12)„ Blmbg. U.S. Aggregate Index 5.53 (100)-13.01 (79)-1.55 (94)7.51 (63)8.72 (69)0.01 (37)3.54 (100)2.65 (100)0.55 (14)5.97 (13)˜ 5th Percentile 11.58 -5.17 14.06 11.80 12.01 1.92 9.11 9.45 2.80 9.09 1st Quartile 8.74 -10.06 1.76 9.27 10.11 0.26 7.32 7.17 -0.51 5.68 Median 7.54 -11.19 0.07 8.22 9.44 -0.60 6.36 6.44 -1.12 4.00 3rd Quartile 7.10 -12.86 -0.75 6.19 8.53 -1.31 5.46 5.13 -2.56 1.97 95th Percentile 6.01 -18.40 -1.88 2.85 7.35 -1.80 3.94 3.56 -3.28 0.27 PLAN SPONSOR PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Total Fixed Income Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 40 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $56,900,000 $113,800,000 $170,700,000 $227,600,000 $284,500,000 -$56,900,000Market ValueFeb-04 May-05 Aug-06 Nov-07 Feb-09 May-10 Aug-11 Nov-12 Feb-14 May-15 Aug-16 Nov-17 Feb-19 May-20 Aug-21 Nov-22 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 03/01/2004 Beginning Market Value $165,102,147 $164,887,965 $153,484,073 $185,443,564 $169,891,140 $75,655,868 Net Contributions $79,088 $232,293 $298,557 -$12,209,811 $17,302,179 $10,470,643 Net Investment Return $9,223,895 $9,284,871 $11,105,335 -$19,749,680 -$1,749,755 $88,278,619 Ending Market Value $174,405,130 $174,405,130 $164,887,965 $153,484,073 $185,443,564 $174,405,130 City of Clearwater - Dodge & Cox MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 41 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio Blmbg. U.S. Aggregate Index 0 6 12 18 -6 -12Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 5.59 5.63 13.29 0.28 1.83 2.54 2.78 4.12 Blmbg. U.S. Aggregate Index 5.20 4.45 11.57 -1.39 0.33 1.47 1.84 3.20 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio Blmbg. U.S. Aggregate Index 0 10 20 -10 -20Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 5.63 7.23 -10.57 -1.15 8.72 8.98 0.02 4.12 Blmbg. U.S. Aggregate Index 4.45 5.53 -13.01 -1.55 7.51 8.72 0.01 3.20 City of Clearwater - Dodge & Cox INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 42 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: March 1, 2004) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio Blmbg. U.S. Aggregate Index -4 0 4 8 12 16 Annualized Return (%)-6.0 -4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 26.0 28.0 Risk (Annualized Standard Deviation) Total Portfolio Blmbg. U.S. Aggregate Index Positive Months Ratio 44.44 41.67 Negative Months Ratio 55.56 58.33 Best Quarter 9.07 8.23 Worst Quarter -7.68 -8.23 Standard Deviation 7.49 7.53 Maximum Drawdown -14.31 -15.93 Max Drawdown Recovery Period 35.00 - Up Capture 104.86 100.00 Down Capture 89.45 100.00 Alpha 1.67 0.00 Beta 0.99 1.00 R-Squared 0.98 1.00 Consistency 80.56 100.00 Tracking Error 0.93 0.00 Treynor Ratio -0.03 -0.05 Information Ratio 1.79 - Sharpe Ratio -0.40 -0.62 Total Portfolio Blmbg. U.S. Aggregate Index Positive Months Ratio 65.59 61.13 Negative Months Ratio 34.41 38.87 Best Quarter 9.07 8.23 Worst Quarter -7.68 -8.23 Standard Deviation 4.14 4.18 Maximum Drawdown -15.06 -17.18 Max Drawdown Recovery Period -- Up Capture 100.05 100.00 Down Capture 77.41 100.00 Alpha 1.22 0.00 Beta 0.90 1.00 R-Squared 0.82 1.00 Consistency 61.54 100.00 Tracking Error 1.79 0.00 Treynor Ratio 0.03 0.02 Information Ratio 0.49 - Sharpe Ratio 0.62 0.40 City of Clearwater - Dodge & Cox PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 43 -7 -4 -1 2 5 8 11 14 17 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 5.59 (7)5.63 (7)13.29 (4)7.81 (1)0.28 (3)0.51 (3)1.83 (1)2.98 (2)2.54 (1)2.48 (2)„ Blmbg. U.S. Aggregate Index 5.20 (38)4.45 (68)11.57 (59)5.97 (54)-1.39 (37)-1.27 (54)0.33 (54)1.93 (49)1.47 (46)1.30 (51)˜ 5th Percentile 5.67 5.77 12.96 7.22 -0.05 0.09 1.32 2.61 2.13 2.02 1st Quartile 5.26 4.95 12.16 6.40 -1.23 -0.81 0.76 2.21 1.73 1.62 Median 5.13 4.64 11.69 6.01 -1.51 -1.21 0.38 1.90 1.43 1.30 3rd Quartile 4.98 4.36 11.25 5.66 -1.79 -1.52 0.11 1.59 1.15 1.01 95th Percentile 4.40 3.90 10.17 4.97 -2.47 -2.04 -0.40 1.08 0.66 0.54 Population 582 579 572 558 539 518 504 493 473 457 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Dodge & Cox Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 44 -25 -20 -15 -10 -5 0 5 10 15 20 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 7.23 (2)-10.57 (8)-1.15 (29)8.72 (29)8.98 (30)0.02 (24)3.99 (25)5.55 (2)-0.12 (67)6.01 (24)„ Blmbg. U.S. Aggregate Index 5.53 (56)-13.01 (27)-1.55 (49)7.51 (60)8.72 (38)0.01 (24)3.54 (45)2.65 (50)0.55 (23)5.97 (27)˜ 5th Percentile 6.92 -9.46 -0.07 10.71 10.05 0.87 4.83 4.96 1.27 7.03 1st Quartile 6.05 -12.96 -1.07 8.91 9.08 -0.01 3.95 3.23 0.51 5.99 Median 5.58 -13.43 -1.58 7.83 8.50 -0.43 3.42 2.64 0.20 5.54 3rd Quartile 5.15 -14.07 -1.98 7.14 7.81 -0.83 2.95 2.19 -0.37 4.78 95th Percentile 4.35 -15.54 -2.54 4.88 5.87 -1.76 2.06 1.27 -1.54 2.44 Population 580 573 566 561 576 569 612 603 596 589 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Dodge & Cox Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 45 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $56,900,000 $113,800,000 $170,700,000 $227,600,000 $284,500,000 -$56,900,000Market ValueSep-04 Dec-05 Mar-07 Jun-08 Sep-09 Dec-10 Mar-12 Jun-13 Sep-14 Dec-15 Mar-17 Jun-18 Sep-19 Dec-20 Mar-22 Jun-23 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 10/31/2004 Beginning Market Value $156,080,753 $157,003,933 $147,689,109 $185,610,364 $168,914,677 $74,568,168 Net Contributions $98,005 $288,442 $373,129 -$12,108,553 $19,408,773 $44,946,557 Net Investment Return $8,393,091 $7,279,474 $8,941,695 -$25,812,702 -$2,713,086 $45,057,124 Ending Market Value $164,571,849 $164,571,849 $157,003,933 $147,689,109 $185,610,364 $164,571,849 City of Clearwater - Western Asset Management Co. MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 46 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio Blmbg. U.S. Aggregate Index 0 6 12 18 -6Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 5.38 4.63 12.34 -1.50 0.55 1.62 2.09 3.51 Blmbg. U.S. Aggregate Index 5.20 4.45 11.57 -1.39 0.33 1.47 1.84 3.22 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio Blmbg. U.S. Aggregate Index 0 10 20 -10 -20Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 4.63 6.05 -13.94 -1.78 9.04 9.60 -0.73 3.51 Blmbg. U.S. Aggregate Index 4.45 5.53 -13.01 -1.55 7.51 8.72 0.01 3.22 City of Clearwater - Western Asset Management Co. INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 47 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: October 1, 2004) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio Blmbg. U.S. Aggregate Index -5 0 5 10 15 Annualized Return (%)-6.0 -4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 26.0 28.0 Risk (Annualized Standard Deviation) Total Portfolio Blmbg. U.S. Aggregate Index Positive Months Ratio 44.44 41.67 Negative Months Ratio 55.56 58.33 Best Quarter 8.98 8.23 Worst Quarter -9.01 -8.23 Standard Deviation 8.27 7.53 Maximum Drawdown -17.13 -15.93 Max Drawdown Recovery Period -- Up Capture 108.47 100.00 Down Capture 108.11 100.00 Alpha 0.05 0.00 Beta 1.10 1.00 R-Squared 1.00 1.00 Consistency 50.00 100.00 Tracking Error 0.88 0.00 Treynor Ratio -0.04 -0.05 Information Ratio -0.06 - Sharpe Ratio -0.57 -0.62 Total Portfolio Blmbg. U.S. Aggregate Index Positive Months Ratio 62.50 60.83 Negative Months Ratio 37.50 39.17 Best Quarter 8.98 8.23 Worst Quarter -9.01 -8.23 Standard Deviation 4.59 4.17 Maximum Drawdown -18.48 -17.18 Max Drawdown Recovery Period -- Up Capture 108.80 100.00 Down Capture 108.51 100.00 Alpha 0.03 0.00 Beta 1.08 1.00 R-Squared 0.97 1.00 Consistency 56.25 100.00 Tracking Error 0.90 0.00 Treynor Ratio 0.02 0.02 Information Ratio 0.33 - Sharpe Ratio 0.43 0.40 City of Clearwater - Western Asset Management Co. PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 48 -7 -4 -1 2 5 8 11 14 17 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 5.38 (14)4.63 (52)12.34 (19)6.51 (20)-1.50 (48)-1.22 (52)0.55 (37)2.11 (31)1.62 (33)1.48 (35)„ Blmbg. U.S. Aggregate Index 5.20 (38)4.45 (68)11.57 (59)5.97 (54)-1.39 (37)-1.27 (54)0.33 (54)1.93 (49)1.47 (46)1.30 (51)˜ 5th Percentile 5.67 5.77 12.96 7.22 -0.05 0.09 1.32 2.61 2.13 2.02 1st Quartile 5.26 4.95 12.16 6.40 -1.23 -0.81 0.76 2.21 1.73 1.62 Median 5.13 4.64 11.69 6.01 -1.51 -1.21 0.38 1.90 1.43 1.30 3rd Quartile 4.98 4.36 11.25 5.66 -1.79 -1.52 0.11 1.59 1.15 1.01 95th Percentile 4.40 3.90 10.17 4.97 -2.47 -2.04 -0.40 1.08 0.66 0.54 Population 582 579 572 558 539 518 504 493 473 457 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Western Asset Management Co. Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 49 -25 -20 -15 -10 -5 0 5 10 15 20 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 6.05 (26)-13.94 (72)-1.78 (63)9.04 (23)9.60 (12)-0.73 (71)4.08 (21)3.66 (17)0.73 (16)6.65 (10)„ Blmbg. U.S. Aggregate Index 5.53 (56)-13.01 (27)-1.55 (49)7.51 (60)8.72 (38)0.01 (24)3.54 (45)2.65 (50)0.55 (23)5.97 (27)˜ 5th Percentile 6.92 -9.46 -0.07 10.71 10.05 0.87 4.83 4.96 1.27 7.03 1st Quartile 6.05 -12.96 -1.07 8.91 9.08 -0.01 3.95 3.23 0.51 5.99 Median 5.58 -13.43 -1.58 7.83 8.50 -0.43 3.42 2.64 0.20 5.54 3rd Quartile 5.15 -14.07 -1.98 7.14 7.81 -0.83 2.95 2.19 -0.37 4.78 95th Percentile 4.35 -15.54 -2.54 4.88 5.87 -1.76 2.06 1.27 -1.54 2.44 Population 580 573 566 561 576 569 612 603 596 589 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Western Asset Management Co. Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 50 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $282,800,000 $565,600,000 $848,400,000 -$282,800,000 -$565,600,000 -$848,400,000Market ValueDec-87 Mar-90 Jun-92 Sep-94 Dec-96 Mar-99 Jun-01 Sep-03 Dec-05 Mar-08 Jun-10 Sep-12 Dec-14 Mar-17 Jun-19 Sep-21 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 01/01/1988 Beginning Market Value $569,796,493 $520,689,267 $407,659,206 $550,878,596 $512,802,086 $32,235,837 Net Contributions $561,467 -$8,413,555 $1,715,440 -$29,182,409 -$69,741,263 -$408,209,023 Net Investement Return $30,028,422 $88,110,671 $111,314,621 -$114,036,981 $107,817,774 $976,359,569 Ending Market Value $600,386,382 $600,386,382 $520,689,267 $407,659,206 $550,878,596 $600,386,382 City of Clearwater - Total U.S. Equities MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 51 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio S&P 500 Index 0 15 30 45 Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 5.27 17.01 30.29 7.79 14.04 13.06 12.39 11.64 S&P 500 Index 5.89 22.08 36.35 11.91 15.98 14.50 13.38 11.29 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio S&P 500 Index 0 20 40 60 -20 -40Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 17.01 26.79 -20.77 21.97 24.69 29.50 -4.06 11.64 S&P 500 Index 22.08 26.29 -18.11 28.71 18.40 31.49 -4.38 11.29 City of Clearwater - Total U.S. Equities INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 52 3 YEAR INCEPTION Composite Risk VS. Total Return (since inception: January 1, 1988) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Total Portfolio S&P 500 Index 90 Day U.S. Treasury Bill 0 4 8 12 16 Annualized Return (%)-4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 Risk (Annualized Standard Deviation) Total Portfolio S&P 500 Index Positive Months Ratio 61.11 63.89 Negative Months Ratio 38.89 36.11 Best Quarter 15.88 16.01 Worst Quarter -16.98 -16.10 Standard Deviation 17.30 17.28 Maximum Drawdown -26.04 -23.87 Max Drawdown Recovery Period 24.00 24.00 Up Capture 89.81 100.00 Down Capture 102.23 100.00 Alpha -3.46 0.00 Beta 0.98 1.00 R-Squared 0.96 1.00 Consistency 33.33 100.00 Tracking Error 3.65 0.00 Treynor Ratio 0.06 0.09 Information Ratio -1.04 - Sharpe Ratio 0.33 0.55 Total Portfolio S&P 500 Index Positive Months Ratio 65.31 66.21 Negative Months Ratio 34.69 33.79 Best Quarter 28.42 25.83 Worst Quarter -33.84 -29.65 Standard Deviation 14.39 14.67 Maximum Drawdown -51.36 -50.95 Max Drawdown Recovery Period 40.00 53.00 Up Capture 89.38 100.00 Down Capture 78.94 100.00 Alpha 2.03 0.00 Beta 0.85 1.00 R-Squared 0.76 1.00 Consistency 49.66 100.00 Tracking Error 7.41 0.00 Treynor Ratio 0.11 0.09 Information Ratio 0.04 - Sharpe Ratio 0.63 0.60 City of Clearwater - Total U.S. Equities PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 53 -4 2 8 14 20 26 32 38 44 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 5.27 (99)17.01 (91)30.29 (95)26.07 (60)7.79 (97)13.86 (89)14.04 (73)12.06 (71)13.06 (67)13.70 (68)„ S&P 500 Index 5.89 (83)22.08 (1)36.35 (1)28.77 (1)11.91 (1)16.19 (7)15.98 (1)13.94 (1)14.50 (1)15.00 (1)˜ 5th Percentile 7.26 21.43 35.83 27.97 11.50 16.31 15.43 13.27 13.90 14.47 1st Quartile 6.88 20.69 35.26 27.56 10.49 15.61 15.20 13.06 13.64 14.35 Median 6.22 19.35 33.39 27.09 9.66 15.24 14.91 12.59 13.20 14.10 3rd Quartile 6.17 18.01 31.95 24.92 9.17 14.91 13.89 11.61 12.27 13.24 95th Percentile 5.64 16.42 30.25 23.82 8.10 13.48 13.14 11.40 11.74 11.68 PLAN SPONSOR PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Total U.S. Equities Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 54 -40 -30 -20 -10 0 10 20 30 40 50 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 26.79 (8)-20.77 (95)21.97 (94)24.69 (4)29.50 (73)-4.06 (6)22.53 (19)9.61 (96)1.48 (7)11.31 (29)„ S&P 500 Index 26.29 (15)-18.11 (31)28.71 (4)18.40 (68)31.49 (21)-4.38 (7)21.83 (40)11.96 (64)1.38 (8)13.69 (6)˜ 5th Percentile 26.96 -14.44 28.15 23.49 33.66 -3.96 24.02 14.66 1.67 14.19 1st Quartile 25.90 -17.92 26.26 20.95 30.97 -5.50 22.17 13.59 0.86 11.36 Median 24.41 -18.61 25.70 18.99 30.23 -5.68 21.45 12.44 0.28 10.87 3rd Quartile 22.04 -19.30 23.87 17.29 29.49 -7.11 20.31 11.15 -0.47 8.79 95th Percentile 19.47 -21.07 21.66 14.12 28.37 -9.36 18.40 9.90 -2.71 4.86 PLAN SPONSOR PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Total U.S. Equities Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 55 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $173,900,000 $347,800,000 $521,700,000 $695,600,000 -$173,900,000 -$347,800,000Market ValueMar-88 Jun-90 Sep-92 Dec-94 Mar-97 Jun-99 Sep-01 Dec-03 Mar-06 Jun-08 Sep-10 Dec-12 Mar-15 Jun-17 Sep-19 Dec-21 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 04/30/1988 Beginning Market Value $400,573,851 $354,699,311 $288,194,255 $376,051,591 $335,143,299 $18,032,213 Net Contributions $213,453 -$9,433,966 -$19,394,501 -$10,293,061 -$39,212,549 -$198,733,541 Net Investment Return $19,690,235 $75,212,195 $85,899,557 -$77,564,275 $80,120,842 $601,178,868 Ending Market Value $420,477,540 $420,477,540 $354,699,311 $288,194,255 $376,051,591 $420,477,540 City of Clearwater - Total U.S. Large Cap Equities MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 56 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio Russell 1000 Index 0 15 30 45 Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 4.92 21.34 35.56 10.76 15.31 14.13 13.18 11.27 Russell 1000 Index 6.08 21.18 35.68 10.83 15.64 14.18 13.10 11.22 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio Russell 1000 Index 0 20 40 60 -20 -40Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 21.34 29.94 -20.72 25.27 19.54 30.02 -3.49 11.27 Russell 1000 Index 21.18 26.53 -19.13 26.45 20.96 31.43 -4.78 11.22 City of Clearwater - Total U.S. Large Cap Equities INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 57 3 YEAR INCEPTION Composite Risk VS. Total Return (since inception: April 1, 1988) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Total Portfolio Russell 1000 Index 90 Day U.S. Treasury Bill 0 4 8 12 16 Annualized Return (%)-4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 Risk (Annualized Standard Deviation) Total Portfolio Russell 1000 Index Positive Months Ratio 61.11 61.11 Negative Months Ratio 38.89 38.89 Best Quarter 15.98 16.34 Worst Quarter -17.29 -16.67 Standard Deviation 17.47 17.45 Maximum Drawdown -26.08 -24.59 Max Drawdown Recovery Period 24.00 24.00 Up Capture 99.87 100.00 Down Capture 100.05 100.00 Alpha -0.04 0.00 Beta 1.00 1.00 R-Squared 0.99 1.00 Consistency 50.00 100.00 Tracking Error 1.29 0.00 Treynor Ratio 0.08 0.08 Information Ratio -0.04 - Sharpe Ratio 0.48 0.49 Total Portfolio Russell 1000 Index Positive Months Ratio 65.53 66.21 Negative Months Ratio 34.47 33.79 Best Quarter 24.41 26.38 Worst Quarter -29.55 -30.97 Standard Deviation 13.61 14.85 Maximum Drawdown -49.18 -51.13 Max Drawdown Recovery Period 53.00 53.00 Up Capture 85.64 100.00 Down Capture 75.20 100.00 Alpha 1.92 0.00 Beta 0.83 1.00 R-Squared 0.81 1.00 Consistency 50.00 100.00 Tracking Error 6.41 0.00 Treynor Ratio 0.10 0.09 Information Ratio -0.02 - Sharpe Ratio 0.64 0.59 City of Clearwater - Total U.S. Large Cap Equities PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 58 -4 2 8 14 20 26 32 38 44 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 4.92 (100)21.34 (7)35.56 (15)30.04 (1)10.76 (15)15.86 (13)15.31 (19)13.29 (2)14.13 (1)14.74 (1)„ Russell 1000 Index 6.08 (80)21.18 (8)35.68 (11)28.23 (1)10.83 (14)15.55 (29)15.64 (1)13.59 (1)14.18 (1)14.72 (1)˜ 5th Percentile 7.26 21.43 35.83 27.97 11.50 16.31 15.43 13.27 13.90 14.47 1st Quartile 6.88 20.69 35.26 27.56 10.49 15.61 15.20 13.06 13.64 14.35 Median 6.22 19.35 33.39 27.09 9.66 15.24 14.91 12.59 13.20 14.10 3rd Quartile 6.17 18.01 31.95 24.92 9.17 14.91 13.89 11.61 12.27 13.24 95th Percentile 5.64 16.42 30.25 23.82 8.10 13.48 13.14 11.40 11.74 11.68 PLAN SPONSOR PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Total U.S. Large Cap Equities Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 59 -40 -30 -20 -10 0 10 20 30 40 50 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 29.94 (4)-20.72 (95)25.27 (55)19.54 (41)30.02 (55)-3.49 (3)24.63 (4)8.88 (97)3.35 (1)13.45 (6)„ Russell 1000 Index 26.53 (11)-19.13 (67)26.45 (20)20.96 (25)31.43 (21)-4.78 (9)21.69 (46)12.05 (63)0.92 (24)13.24 (6)˜ 5th Percentile 26.96 -14.44 28.15 23.49 33.66 -3.96 24.02 14.66 1.67 14.19 1st Quartile 25.90 -17.92 26.26 20.95 30.97 -5.50 22.17 13.59 0.86 11.36 Median 24.41 -18.61 25.70 18.99 30.23 -5.68 21.45 12.44 0.28 10.87 3rd Quartile 22.04 -19.30 23.87 17.29 29.49 -7.11 20.31 11.15 -0.47 8.79 95th Percentile 19.47 -21.07 21.66 14.12 28.37 -9.36 18.40 9.90 -2.71 4.86 PLAN SPONSOR PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Total U.S. Large Cap Equities Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 60 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $22,900,000 $45,800,000 $68,700,000 $91,600,000 $114,500,000 -$22,900,000Market ValueDec-12 Sep-13 Jun-14 Mar-15 Dec-15 Sep-16 Jun-17 Mar-18 Dec-18 Sep-19 Jun-20 Mar-21 Dec-21 Sep-22 Jun-23 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 01/31/2013 Beginning Market Value $72,478,316 $60,846,645 $43,639,686 $57,800,059 $57,819,773 $33,239,288 Net Contributions $143,601 $411,821 $419,308 $347,224 -$14,659,658 -$36,730,486 Net Investment Return $2,959,266 $14,322,718 $16,787,652 -$14,507,598 $14,639,945 $79,072,382 Ending Market Value $75,581,183 $75,581,183 $60,846,645 $43,639,686 $57,800,059 $75,581,183 City of Clearwater - Eagle Capital Management MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 61 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio Russell 1000 Value Index 0 15 30 45 Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 4.08 23.51 35.96 9.72 15.88 14.25 13.22 14.33 Russell 1000 Value Index 9.43 16.68 27.76 9.03 10.69 9.53 9.23 10.61 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio Russell 1000 Value Index 0 25 50 75 -25 -50Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 23.51 38.37 -25.08 27.60 15.49 31.28 -4.86 14.33 Russell 1000 Value Index 16.68 11.46 -7.54 25.16 2.80 26.54 -8.27 10.61 City of Clearwater - Eagle Capital Management INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 62 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: January 1, 2013) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio Russell 1000 Value Index -8 0 8 16 24 Annualized Return (%)-4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 Risk (Annualized Standard Deviation) Total Portfolio Russell 1000 Value Index Positive Months Ratio 61.11 55.56 Negative Months Ratio 38.89 44.44 Best Quarter 13.38 13.62 Worst Quarter -19.77 -12.21 Standard Deviation 18.86 16.41 Maximum Drawdown -32.38 -17.75 Max Drawdown Recovery Period 26.00 19.00 Up Capture 101.04 100.00 Down Capture 96.14 100.00 Alpha 1.20 0.00 Beta 0.99 1.00 R-Squared 0.74 1.00 Consistency 50.00 100.00 Tracking Error 9.59 0.00 Treynor Ratio 0.08 0.07 Information Ratio 0.11 - Sharpe Ratio 0.41 0.40 Total Portfolio Russell 1000 Value Index Positive Months Ratio 68.09 64.54 Negative Months Ratio 31.91 35.46 Best Quarter 21.99 16.77 Worst Quarter -23.61 -26.73 Standard Deviation 16.52 14.71 Maximum Drawdown -32.38 -26.73 Max Drawdown Recovery Period 26.00 12.00 Up Capture 109.69 100.00 Down Capture 96.52 100.00 Alpha 2.80 0.00 Beta 1.02 1.00 R-Squared 0.83 1.00 Consistency 55.32 100.00 Tracking Error 6.82 0.00 Treynor Ratio 0.13 0.10 Information Ratio 0.45 - Sharpe Ratio 0.81 0.70 City of Clearwater - Eagle Capital Management PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 63 -4 2 8 14 20 26 32 38 44 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 4.08 (98)23.51 (2)35.96 (2)35.88 (1)9.72 (49)18.41 (12)15.88 (2)13.46 (1)14.25 (1)15.23 (1)„ Russell 1000 Value Index 9.43 (21)16.68 (41)27.76 (43)20.92 (46)9.03 (62)15.01 (58)10.69 (60)9.55 (53)9.53 (56)10.22 (62)˜ 5th Percentile 10.54 21.07 33.67 26.35 12.65 19.99 14.43 12.11 12.42 13.10 1st Quartile 9.26 17.85 29.44 22.59 10.79 17.04 12.34 10.60 10.73 11.57 Median 8.05 15.92 27.05 20.63 9.67 15.62 11.13 9.63 9.73 10.60 3rd Quartile 6.72 14.05 24.65 18.48 8.44 13.62 10.06 8.67 8.84 9.74 95th Percentile 4.62 9.98 20.09 15.05 6.00 11.28 7.70 6.71 7.02 7.82 Population 1,371 1,362 1,351 1,310 1,280 1,259 1,247 1,233 1,216 1,191 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Eagle Capital Management Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 64 -40 -25 -10 5 20 35 50 65 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 38.37 (1)-25.08 (100)27.60 (33)15.49 (2)31.28 (5)-4.86 (13)23.52 (2)10.16 (89)2.35 (3)13.39 (16)„ Russell 1000 Value Index 11.46 (47)-7.54 (70)25.16 (62)2.80 (50)26.54 (37)-8.27 (41)13.66 (79)17.34 (23)-3.83 (58)13.45 (15)˜ 5th Percentile 20.28 1.35 33.04 12.11 31.13 -2.85 21.43 21.04 1.44 14.89 1st Quartile 14.09 -2.86 28.33 5.91 27.69 -6.68 18.31 17.08 -1.65 12.56 Median 10.99 -5.39 26.02 2.73 25.58 -8.86 16.24 14.37 -3.40 11.04 3rd Quartile 8.24 -8.17 23.99 0.20 23.41 -10.73 14.02 12.20 -4.99 9.38 95th Percentile 3.41 -13.38 19.34 -5.25 19.60 -14.71 9.31 8.23 -8.63 6.23 Population 1,400 1,403 1,403 1,450 1,501 1,574 1,609 1,604 1,545 1,511 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Eagle Capital Management Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 65 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $22,900,000 $45,800,000 $68,700,000 $91,600,000 -$22,900,000 -$45,800,000Market ValueDec-12 Sep-13 Jun-14 Mar-15 Dec-15 Sep-16 Jun-17 Mar-18 Dec-18 Sep-19 Jun-20 Mar-21 Dec-21 Sep-22 Jun-23 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 01/31/2013 Beginning Market Value $31,420,865 $29,858,468 $41,414,648 $53,164,674 $57,606,598 $33,103,702 Net Contributions $47,603 $90,262 -$14,881,713 -$9,867,021 -$14,856,987 -$49,078,642 Net Investment Return $2,294,240 $3,813,977 $3,325,534 -$1,883,005 $10,415,063 $49,737,649 Ending Market Value $33,762,708 $33,762,708 $29,858,468 $41,414,648 $53,164,674 $33,762,708 City of Clearwater - Manning and Napier MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 66 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio Russell 1000 Value Index 0 10 20 30 40 Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 7.30 12.77 20.89 8.57 9.38 9.26 9.30 10.47 Russell 1000 Value Index 9.43 16.68 27.76 9.03 10.69 9.53 9.23 10.61 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio Russell 1000 Value Index 0 15 30 45 -15 -30Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 12.77 10.29 -3.91 19.76 2.05 23.21 -3.65 10.47 Russell 1000 Value Index 16.68 11.46 -7.54 25.16 2.80 26.54 -8.27 10.61 City of Clearwater - Manning and Napier INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 67 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: January 1, 2013) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio Russell 1000 Value Index -8 0 8 16 24 Annualized Return (%)-4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 Risk (Annualized Standard Deviation) Total Portfolio Russell 1000 Value Index Positive Months Ratio 55.56 55.56 Negative Months Ratio 44.44 44.44 Best Quarter 14.83 13.62 Worst Quarter -10.00 -12.21 Standard Deviation 15.12 16.41 Maximum Drawdown -16.32 -17.75 Max Drawdown Recovery Period 19.00 19.00 Up Capture 88.23 100.00 Down Capture 85.50 100.00 Alpha 0.40 0.00 Beta 0.90 1.00 R-Squared 0.95 1.00 Consistency 58.33 100.00 Tracking Error 3.81 0.00 Treynor Ratio 0.07 0.07 Information Ratio -0.17 - Sharpe Ratio 0.39 0.40 Total Portfolio Russell 1000 Value Index Positive Months Ratio 65.96 64.54 Negative Months Ratio 34.04 35.46 Best Quarter 15.42 16.77 Worst Quarter -25.20 -26.73 Standard Deviation 13.75 14.71 Maximum Drawdown -25.20 -26.73 Max Drawdown Recovery Period 12.00 12.00 Up Capture 91.03 100.00 Down Capture 89.53 100.00 Alpha 0.36 0.00 Beta 0.90 1.00 R-Squared 0.92 1.00 Consistency 52.48 100.00 Tracking Error 4.07 0.00 Treynor Ratio 0.11 0.10 Information Ratio -0.20 - Sharpe Ratio 0.69 0.70 City of Clearwater - Manning and Napier PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 68 -4 2 8 14 20 26 32 38 44 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 7.30 (66)12.77 (87)20.89 (93)19.51 (65)8.57 (73)12.94 (84)9.38 (83)8.40 (81)9.26 (65)10.14 (65)„ Russell 1000 Value Index 9.43 (21)16.68 (41)27.76 (43)20.92 (46)9.03 (62)15.01 (58)10.69 (60)9.55 (53)9.53 (56)10.22 (62)˜ 5th Percentile 10.54 21.07 33.67 26.35 12.65 19.99 14.43 12.11 12.42 13.10 1st Quartile 9.26 17.85 29.44 22.59 10.79 17.04 12.34 10.60 10.73 11.57 Median 8.05 15.92 27.05 20.63 9.67 15.62 11.13 9.63 9.73 10.60 3rd Quartile 6.72 14.05 24.65 18.48 8.44 13.62 10.06 8.67 8.84 9.74 95th Percentile 4.62 9.98 20.09 15.05 6.00 11.28 7.70 6.71 7.02 7.82 Population 1,371 1,362 1,351 1,310 1,280 1,259 1,247 1,233 1,216 1,191 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Manning and Napier Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 69 -30 -20 -10 0 10 20 30 40 50 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 10.29 (56)-3.91 (35)19.76 (94)2.05 (58)23.21 (77)-3.65 (8)21.55 (5)13.85 (57)-0.09 (11)10.46 (60)„ Russell 1000 Value Index 11.46 (47)-7.54 (70)25.16 (62)2.80 (50)26.54 (37)-8.27 (41)13.66 (79)17.34 (23)-3.83 (58)13.45 (15)˜ 5th Percentile 20.28 1.35 33.04 12.11 31.13 -2.85 21.43 21.04 1.44 14.89 1st Quartile 14.09 -2.86 28.33 5.91 27.69 -6.68 18.31 17.08 -1.65 12.56 Median 10.99 -5.39 26.02 2.73 25.58 -8.86 16.24 14.37 -3.40 11.04 3rd Quartile 8.24 -8.17 23.99 0.20 23.41 -10.73 14.02 12.20 -4.99 9.38 95th Percentile 3.41 -13.38 19.34 -5.25 19.60 -14.71 9.31 8.23 -8.63 6.23 Population 1,400 1,403 1,403 1,450 1,501 1,574 1,609 1,604 1,545 1,511 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Manning and Napier Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 70 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $64,900,000 $129,800,000 $194,700,000 $259,600,000 $324,500,000 -$64,900,000Market ValueOct-20 Jan-21 Apr-21 Jul-21 Oct-21 Jan-22 Apr-22 Jul-22 Oct-22 Jan-23 Apr-23 Jul-23 Oct-23 Jan-24 Apr-24 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 11/30/2020 Beginning Market Value $216,248,363 $179,193,994 $135,593,144 $191,150,851 $31,946,711 $30,545,838 Net Contributions $16,217 $44,627 -$12,953,416 $47,645 $129,561,381 $116,700,238 Net Investment Return $6,873,993 $43,899,952 $56,554,265 -$55,605,352 $29,642,759 $75,892,497 Ending Market Value $223,138,573 $223,138,573 $179,193,994 $135,593,144 $191,150,851 $223,138,573 City of Clearwater - NTGI-QM R1000G MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 71 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio Russell 1000 Growth Index 0 15 30 45 60 Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 3.18 24.50 42.18 11.90 ---14.90 Russell 1000 Growth Index 3.19 24.55 42.19 12.02 19.74 18.20 16.52 14.53 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio Russell 1000 Growth Index 0 50 100 -50Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 24.50 42.20 -29.09 29.75 ---14.90 Russell 1000 Growth Index 24.55 42.68 -29.14 27.60 38.49 36.39 -1.51 14.53 City of Clearwater - NTGI-QM R1000G INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 72 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: November 1, 2020) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio Russell 1000 Growth Index -8 0 8 16 24 Annualized Return (%)-6.0 -4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 26.0 Risk (Annualized Standard Deviation) Total Portfolio Russell 1000 Growth Index Positive Months Ratio 61.11 61.11 Negative Months Ratio 38.89 38.89 Best Quarter 18.74 18.70 Worst Quarter -20.89 -20.92 Standard Deviation 20.55 20.56 Maximum Drawdown -30.63 -30.66 Max Drawdown Recovery Period 24.00 24.00 Up Capture 99.94 100.00 Down Capture 100.37 100.00 Alpha -0.11 0.00 Beta 1.00 1.00 R-Squared 1.00 1.00 Consistency 41.67 100.00 Tracking Error 0.21 0.00 Treynor Ratio 0.10 0.10 Information Ratio -0.52 - Sharpe Ratio 0.49 0.49 Total Portfolio Russell 1000 Growth Index Positive Months Ratio 63.83 61.70 Negative Months Ratio 36.17 38.30 Best Quarter 18.74 18.70 Worst Quarter -20.89 -20.92 Standard Deviation 19.09 19.46 Maximum Drawdown -30.63 -30.66 Max Drawdown Recovery Period 24.00 24.00 Up Capture 94.26 100.00 Down Capture 100.26 100.00 Alpha -1.26 0.00 Beta 0.94 1.00 R-Squared 0.93 1.00 Consistency 42.55 100.00 Tracking Error 5.21 0.00 Treynor Ratio 0.14 0.15 Information Ratio -0.43 - Sharpe Ratio 0.68 0.78 City of Clearwater - NTGI-QM R1000G PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 73 -20 -10 0 10 20 30 40 50 60 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 3.18 (51)24.50 (33)42.18 (37)34.53 (30)11.90 (7)-----„ Russell 1000 Growth Index 3.19 (50)24.55 (32)42.19 (37)34.76 (27)12.02 (6)15.67 (7)19.74 (11)16.91 (7)18.20 (8)18.66 (9)˜ 5th Percentile 7.19 29.39 47.62 38.41 12.24 15.96 20.70 17.42 18.63 19.39 1st Quartile 4.77 25.46 43.29 35.07 9.99 14.20 18.13 15.15 16.51 17.17 Median 3.19 22.87 40.32 32.14 8.30 12.56 16.50 14.02 15.47 16.09 3rd Quartile 2.01 19.06 36.09 28.54 5.81 10.68 14.66 12.54 13.90 14.67 95th Percentile 0.71 13.78 28.42 23.05 -1.06 6.20 10.79 8.80 11.27 12.12 Population 1,407 1,396 1,388 1,367 1,334 1,307 1,285 1,260 1,243 1,214 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - NTGI-QM R1000G Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 74 -75 -50 -25 0 25 50 75 100 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 42.20 (34)-29.09 (36)29.75 (8)-------„ Russell 1000 Growth Index 42.68 (32)-29.14 (36)27.60 (15)38.49 (38)36.39 (19)-1.51 (50)30.21 (40)7.08 (19)5.67 (44)13.05 (25)˜ 5th Percentile 53.14 -19.23 30.34 71.36 39.22 5.36 37.01 9.68 11.06 15.90 1st Quartile 43.82 -26.74 25.67 44.08 35.82 0.99 32.29 6.27 7.35 12.99 Median 39.01 -30.94 22.00 35.66 32.79 -1.52 29.10 2.73 5.08 10.66 3rd Quartile 32.04 -34.87 17.00 29.85 30.20 -4.15 25.44 0.40 1.63 8.55 95th Percentile 20.38 -44.87 5.13 19.96 25.27 -7.63 19.71 -4.37 -3.23 4.64 Population 1,466 1,485 1,493 1,489 1,517 1,592 1,603 1,626 1,591 1,565 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - NTGI-QM R1000G Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 75 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $36,900,000 $73,800,000 $110,700,000 $147,600,000 -$36,900,000 -$73,800,000Market ValueJun-07 Sep-08 Dec-09 Mar-11 Jun-12 Sep-13 Dec-14 Mar-16 Jun-17 Sep-18 Dec-19 Mar-21 Jun-22 Sep-23 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 07/31/2007 Beginning Market Value $80,426,308 $84,800,204 $67,546,777 $73,095,509 $58,383,256 $26,197,069 Net Contributions $6,032 -$9,980,676 $8,021,321 $20,204 $14,591 -$39,643,190 Net Investment Return $7,562,735 $13,175,547 $9,232,105 -$5,568,935 $14,697,663 $101,441,196 Ending Market Value $87,995,075 $87,995,075 $84,800,204 $67,546,777 $73,095,509 $87,995,075 City of Clearwater - NTGI-QM R1000V MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 76 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio Russell 1000 Value Index 0 10 20 30 40 Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 9.40 16.66 27.74 9.04 10.69 9.53 9.23 7.30 Russell 1000 Value Index 9.43 16.68 27.76 9.03 10.69 9.53 9.23 7.26 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio Russell 1000 Value Index 0 15 30 45 -15 -30Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 16.66 11.61 -7.62 25.17 2.77 26.55 -8.32 7.30 Russell 1000 Value Index 16.68 11.46 -7.54 25.16 2.80 26.54 -8.27 7.26 City of Clearwater - NTGI-QM R1000V INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 77 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: July 1, 2007) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio Russell 1000 Value Index -10 -5 0 5 10 15 Annualized Return (%)-6.0 -4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 26.0 28.0 30.0 Risk (Annualized Standard Deviation) Total Portfolio Russell 1000 Value Index Positive Months Ratio 55.56 55.56 Negative Months Ratio 44.44 44.44 Best Quarter 13.63 13.62 Worst Quarter -12.24 -12.21 Standard Deviation 16.41 16.41 Maximum Drawdown -17.80 -17.75 Max Drawdown Recovery Period 19.00 19.00 Up Capture 99.97 100.00 Down Capture 99.91 100.00 Alpha 0.01 0.00 Beta 1.00 1.00 R-Squared 1.00 1.00 Consistency 38.89 100.00 Tracking Error 0.13 0.00 Treynor Ratio 0.07 0.07 Information Ratio 0.07 - Sharpe Ratio 0.40 0.40 Total Portfolio Russell 1000 Value Index Positive Months Ratio 60.87 60.87 Negative Months Ratio 39.13 39.13 Best Quarter 27.69 27.62 Worst Quarter -28.95 -28.88 Standard Deviation 16.35 16.40 Maximum Drawdown -54.40 -54.50 Max Drawdown Recovery Period 66.00 66.00 Up Capture 99.96 100.00 Down Capture 99.82 100.00 Alpha 0.05 0.00 Beta 1.00 1.00 R-Squared 1.00 1.00 Consistency 67.15 100.00 Tracking Error 0.39 0.00 Treynor Ratio 0.07 0.07 Information Ratio 0.06 - Sharpe Ratio 0.44 0.44 City of Clearwater - NTGI-QM R1000V PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 78 -4 2 8 14 20 26 32 38 44 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 9.40 (22)16.66 (42)27.74 (44)20.97 (45)9.04 (62)15.02 (58)10.69 (60)9.55 (53)9.53 (56)10.22 (62)„ Russell 1000 Value Index 9.43 (21)16.68 (41)27.76 (43)20.92 (46)9.03 (62)15.01 (58)10.69 (60)9.55 (53)9.53 (56)10.22 (62)˜ 5th Percentile 10.54 21.07 33.67 26.35 12.65 19.99 14.43 12.11 12.42 13.10 1st Quartile 9.26 17.85 29.44 22.59 10.79 17.04 12.34 10.60 10.73 11.57 Median 8.05 15.92 27.05 20.63 9.67 15.62 11.13 9.63 9.73 10.60 3rd Quartile 6.72 14.05 24.65 18.48 8.44 13.62 10.06 8.67 8.84 9.74 95th Percentile 4.62 9.98 20.09 15.05 6.00 11.28 7.70 6.71 7.02 7.82 Population 1,371 1,362 1,351 1,310 1,280 1,259 1,247 1,233 1,216 1,191 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - NTGI-QM R1000V Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 79 -30 -20 -10 0 10 20 30 40 50 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 11.61 (45)-7.62 (70)25.17 (62)2.77 (50)26.55 (37)-8.32 (42)13.77 (78)17.03 (26)-3.66 (55)13.54 (14)„ Russell 1000 Value Index 11.46 (47)-7.54 (70)25.16 (62)2.80 (50)26.54 (37)-8.27 (41)13.66 (79)17.34 (23)-3.83 (58)13.45 (15)˜ 5th Percentile 20.28 1.35 33.04 12.11 31.13 -2.85 21.43 21.04 1.44 14.89 1st Quartile 14.09 -2.86 28.33 5.91 27.69 -6.68 18.31 17.08 -1.65 12.56 Median 10.99 -5.39 26.02 2.73 25.58 -8.86 16.24 14.37 -3.40 11.04 3rd Quartile 8.24 -8.17 23.99 0.20 23.41 -10.73 14.02 12.20 -4.99 9.38 95th Percentile 3.41 -13.38 19.34 -5.25 19.60 -14.71 9.31 8.23 -8.63 6.23 Population 1,400 1,403 1,403 1,450 1,501 1,574 1,609 1,604 1,545 1,511 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - NTGI-QM R1000V Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 80 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $67,900,000 $135,800,000 $203,700,000 -$67,900,000 -$135,800,000 -$203,700,000Market ValueMar-88 Jun-90 Sep-92 Dec-94 Mar-97 Jun-99 Sep-01 Dec-03 Mar-06 Jun-08 Sep-10 Dec-12 Mar-15 Jun-17 Sep-19 Dec-21 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 04/30/1988 Beginning Market Value $111,916,763 $106,878,366 $74,563,616 $106,096,870 $107,856,486 $15,584,862 Net Contributions $212,248 $624,859 $15,652,365 -$9,365,956 -$21,176,244 -$106,866,540 Net Investment Return $5,952,550 $10,578,335 $16,662,386 -$22,167,299 $19,416,627 $209,363,238 Ending Market Value $118,081,560 $118,081,560 $106,878,366 $74,563,616 $106,096,870 $118,081,560 City of Clearwater - Total U.S. Mid Cap Equities MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 81 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio Russell Midcap Index 0 10 20 30 40 Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 5.32 9.89 21.28 2.57 12.44 11.00 10.51 12.20 Russell Midcap Index 9.21 14.63 29.33 5.75 11.30 10.48 10.19 11.48 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio Russell Midcap Index 0 25 50 -25 -50Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 9.89 20.24 -20.92 18.74 37.35 29.52 -9.88 12.20 Russell Midcap Index 14.63 17.23 -17.32 22.58 17.10 30.54 -9.06 11.48 City of Clearwater - Total U.S. Mid Cap Equities INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 82 3 YEAR INCEPTION Composite Risk VS. Total Return (since inception: April 1, 1988) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Total Portfolio Russell Midcap Index 90 Day U.S. Treasury Bill 0 4 8 12 16 Annualized Return (%)-4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 Risk (Annualized Standard Deviation) Total Portfolio Russell Midcap Index Positive Months Ratio 47.22 50.00 Negative Months Ratio 52.78 50.00 Best Quarter 16.20 17.06 Worst Quarter -17.73 -16.85 Standard Deviation 19.99 19.38 Maximum Drawdown -27.87 -24.27 Max Drawdown Recovery Period 29.00 26.00 Up Capture 75.93 100.00 Down Capture 80.48 100.00 Alpha -2.23 0.00 Beta 0.91 1.00 R-Squared 0.77 1.00 Consistency 36.11 100.00 Tracking Error 9.69 0.00 Treynor Ratio 0.01 0.04 Information Ratio -0.30 - Sharpe Ratio 0.05 0.21 Total Portfolio Russell Midcap Index Positive Months Ratio 62.56 63.70 Negative Months Ratio 37.44 36.30 Best Quarter 50.66 31.40 Worst Quarter -39.61 -38.81 Standard Deviation 17.71 16.47 Maximum Drawdown -53.49 -54.15 Max Drawdown Recovery Period 38.00 45.00 Up Capture 91.89 100.00 Down Capture 80.72 100.00 Alpha 2.08 0.00 Beta 0.90 1.00 R-Squared 0.70 1.00 Consistency 49.77 100.00 Tracking Error 9.82 0.00 Treynor Ratio 0.11 0.09 Information Ratio 0.08 - Sharpe Ratio 0.57 0.56 City of Clearwater - Total U.S. Mid Cap Equities PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 83 -10 -4 2 8 14 20 26 32 38 44 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 5.32 (99)9.89 (100)21.28 (100)19.11 (100)2.57 (100)10.27 (100)12.44 (100)10.39 (100)11.00 (100)11.51 (96)„ Russell Midcap Index 9.21 (1)14.63 (100)29.33 (100)21.13 (100)5.75 (100)13.05 (100)11.30 (100)9.90 (100)10.48 (100)11.07 (97)˜ 5th Percentile 7.26 21.43 35.83 27.97 11.50 16.31 15.43 13.27 13.90 14.47 1st Quartile 6.88 20.69 35.26 27.56 10.49 15.61 15.20 13.06 13.64 14.35 Median 6.22 19.35 33.39 27.09 9.66 15.24 14.91 12.59 13.20 14.10 3rd Quartile 6.17 18.01 31.95 24.92 9.17 14.91 13.89 11.61 12.27 13.24 95th Percentile 5.64 16.42 30.25 23.82 8.10 13.48 13.14 11.40 11.74 11.68 PLAN SPONSOR PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Total U.S. Mid Cap Equities Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 84 -40 -25 -10 5 20 35 50 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 20.24 (91)-20.92 (95)18.74 (100)37.35 (1)29.52 (72)-9.88 (98)19.76 (88)6.73 (98)-1.30 (89)13.38 (6)„ Russell Midcap Index 17.23 (100)-17.32 (22)22.58 (88)17.10 (77)30.54 (40)-9.06 (94)18.52 (95)13.80 (14)-2.44 (94)13.22 (6)˜ 5th Percentile 26.96 -14.44 28.15 23.49 33.66 -3.96 24.02 14.66 1.67 14.19 1st Quartile 25.90 -17.92 26.26 20.95 30.97 -5.50 22.17 13.59 0.86 11.36 Median 24.41 -18.61 25.70 18.99 30.23 -5.68 21.45 12.44 0.28 10.87 3rd Quartile 22.04 -19.30 23.87 17.29 29.49 -7.11 20.31 11.15 -0.47 8.79 95th Percentile 19.47 -21.07 21.66 14.12 28.37 -9.36 18.40 9.90 -2.71 4.86 PLAN SPONSOR PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Total U.S. Mid Cap Equities Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 85 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $30,900,000 $61,800,000 $92,700,000 -$30,900,000 -$61,800,000 -$92,700,000Market ValueJul-01 Jan-03 Jul-04 Jan-06 Jul-07 Jan-09 Jul-10 Jan-12 Jul-13 Jan-15 Jul-16 Jan-18 Jul-19 Jan-21 Jul-22 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 08/31/2001 Beginning Market Value $54,044,339 $51,642,293 $32,313,010 $50,353,781 $54,194,482 $29,913,539 Net Contributions $107,719 $323,183 $10,324,950 $277,067 -$9,564,250 -$58,371,822 Net Investment Return $1,401,482 $3,588,064 $9,004,333 -$18,317,838 $5,723,549 $84,011,823 Ending Market Value $55,553,539 $55,553,539 $51,642,293 $32,313,010 $50,353,781 $55,553,539 City of Clearwater - Artisan Partners MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 86 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio Russell Midcap Growth Index 0 15 30 45 -15Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 2.59 6.95 16.56 -5.47 9.58 10.71 10.00 10.11 Russell Midcap Growth Index 6.54 12.91 29.33 2.32 11.48 11.88 11.30 9.37 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio Russell Midcap Growth Index 0 50 100 -50 -100Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 6.95 25.02 -36.33 10.53 56.72 38.58 -3.39 10.11 Russell Midcap Growth Index 12.91 25.87 -26.72 12.73 35.59 35.47 -4.75 9.37 City of Clearwater - Artisan Partners INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 87 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: August 1, 2001) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio Russell Midcap Growth Index -4 0 4 8 12 Annualized Return (%)-6.0 -4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 26.0 28.0 Risk (Annualized Standard Deviation) Total Portfolio Russell Midcap Growth Index Positive Months Ratio 50.00 55.56 Negative Months Ratio 50.00 44.44 Best Quarter 17.97 20.06 Worst Quarter -22.20 -21.07 Standard Deviation 21.12 21.02 Maximum Drawdown -40.58 -34.12 Max Drawdown Recovery Period -35.00 Up Capture 81.53 100.00 Down Capture 107.55 100.00 Alpha -7.45 0.00 Beta 0.97 1.00 R-Squared 0.94 1.00 Consistency 30.56 100.00 Tracking Error 5.33 0.00 Treynor Ratio -0.07 0.01 Information Ratio -1.47 - Sharpe Ratio -0.32 0.05 Total Portfolio Russell Midcap Growth Index Positive Months Ratio 61.15 60.43 Negative Months Ratio 38.85 39.57 Best Quarter 36.44 31.56 Worst Quarter -39.29 -40.64 Standard Deviation 18.86 18.53 Maximum Drawdown -50.92 -52.91 Max Drawdown Recovery Period 37.00 39.00 Up Capture 101.62 100.00 Down Capture 98.77 100.00 Alpha 0.95 0.00 Beta 0.98 1.00 R-Squared 0.93 1.00 Consistency 47.12 100.00 Tracking Error 5.11 0.00 Treynor Ratio 0.10 0.09 Information Ratio 0.14 - Sharpe Ratio 0.52 0.49 City of Clearwater - Artisan Partners PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 88 -20 -10 0 10 20 30 40 50 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 2.59 (93)6.95 (85)16.56 (93)15.04 (88)-5.47 (87)2.43 (86)9.58 (63)8.93 (52)10.71 (53)10.91 (70)„ Russell Midcap Growth Index 6.54 (41)12.91 (46)29.33 (29)23.26 (15)2.32 (23)8.72 (26)11.48 (24)10.41 (23)11.88 (25)12.60 (26)˜ 5th Percentile 11.31 20.40 40.00 26.48 7.50 13.55 14.87 13.23 15.29 15.97 1st Quartile 8.04 16.16 30.17 21.66 2.13 8.74 11.42 10.25 11.83 12.63 Median 6.03 12.28 26.10 19.50 -0.14 6.84 10.48 8.99 10.82 11.71 3rd Quartile 4.74 8.68 22.04 17.28 -3.00 4.54 8.76 7.74 9.54 10.71 95th Percentile 1.84 3.47 15.64 12.85 -8.88 -0.99 6.09 4.59 7.00 8.53 Population 623 621 621 617 612 595 586 574 561 550 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Artisan Partners Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 89 -75 -50 -25 0 25 50 75 100 125 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 25.02 (22)-36.33 (90)10.53 (62)56.72 (17)38.58 (16)-3.39 (34)20.81 (85)-0.63 (94)3.38 (16)6.96 (61)„ Russell Midcap Growth Index 25.87 (17)-26.72 (37)12.73 (46)35.59 (52)35.47 (38)-4.75 (43)25.27 (46)7.33 (27)-0.20 (54)11.90 (13)˜ 5th Percentile 32.06 -16.75 25.12 83.11 41.80 3.66 34.17 13.60 6.22 13.13 1st Quartile 24.26 -24.48 16.57 48.43 37.31 -2.22 27.90 7.56 2.46 10.75 Median 20.52 -28.42 11.92 36.14 33.80 -5.19 24.95 4.97 0.13 7.76 3rd Quartile 17.64 -33.19 7.47 29.42 30.72 -7.65 22.25 2.02 -2.53 5.28 95th Percentile 11.19 -42.37 -5.04 18.80 26.01 -14.47 16.51 -2.30 -6.50 0.10 Population 647 663 675 674 689 696 712 721 707 694 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Artisan Partners Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 90 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $19,900,000 $39,800,000 $59,700,000 $79,600,000 $99,500,000 -$19,900,000Market ValueMar-20 Sep-20 Mar-21 Sep-21 Mar-22 Sep-22 Mar-23 Sep-23 Mar-24 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 04/01/2020 Beginning Market Value $57,872,424 $55,236,074 $42,250,605 $55,743,089 $53,662,005 $27,058,203 Net Contributions $104,529 $301,676 $5,327,415 -$9,643,023 -$11,611,994 -$5,399,963 Net Investment Return $4,551,068 $6,990,271 $7,658,053 -$3,849,460 $13,693,078 $40,869,781 Ending Market Value $62,528,021 $62,528,021 $55,236,074 $42,250,605 $55,743,089 $62,528,021 City of Clearwater - Boston Partners MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 91 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio Russell Midcap Value Index 0 10 20 30 40 Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 7.86 12.64 25.82 9.64 ---12.87 Russell Midcap Value Index 10.08 15.08 29.01 7.39 10.33 8.82 8.93 12.83 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio Russell Midcap Value Index 0 15 30 45 -15 -30Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 12.64 16.74 -6.98 27.34 ---12.87 Russell Midcap Value Index 15.08 12.71 -12.03 28.34 4.96 27.06 -12.29 12.83 City of Clearwater - Boston Partners INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 92 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: March 1, 2020) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Boston Partners Russell Midcap Value Index -8 0 8 16 24 Annualized Return (%)-6.0 -4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 26.0 28.0 30.0 Risk (Annualized Standard Deviation) Boston Partners Russell Midcap Value Index Positive Months Ratio 52.78 52.78 Negative Months Ratio 47.22 47.22 Best Quarter 24.61 15.84 Worst Quarter -17.99 -14.68 Standard Deviation 23.02 19.39 Maximum Drawdown -29.72 -20.36 Max Drawdown Recovery Period 25.00 26.00 Up Capture 80.06 100.00 Down Capture 61.68 100.00 Alpha 3.93 0.00 Beta 0.89 1.00 R-Squared 0.56 1.00 Consistency 50.00 100.00 Tracking Error 15.49 0.00 Treynor Ratio 0.09 0.06 Information Ratio 0.18 - Sharpe Ratio 0.37 0.29 Boston Partners Russell Midcap Value Index Positive Months Ratio 58.18 60.00 Negative Months Ratio 41.82 40.00 Best Quarter 24.61 20.43 Worst Quarter -17.99 -14.68 Standard Deviation 24.97 21.81 Maximum Drawdown -29.72 -22.70 Max Drawdown Recovery Period 25.00 5.00 Up Capture 87.99 100.00 Down Capture 76.97 100.00 Alpha 1.02 0.00 Beta 0.98 1.00 R-Squared 0.74 1.00 Consistency 49.09 100.00 Tracking Error 12.76 0.00 Treynor Ratio 0.13 0.12 Information Ratio 0.06 - Sharpe Ratio 0.52 0.56 City of Clearwater - Boston Partners PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 93 -4 2 8 14 20 26 32 38 44 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 7.86 (79)12.64 (53)25.82 (53)22.07 (22)9.64 (29)17.38 (36)----„ Russell Midcap Value Index 10.08 (22)15.08 (31)29.01 (24)19.69 (47)7.39 (71)15.24 (69)10.33 (54)8.82 (45)8.82 (43)9.38 (52)˜ 5th Percentile 11.46 17.58 34.11 26.13 12.00 20.92 14.57 11.86 11.34 12.00 1st Quartile 9.96 15.78 28.78 21.66 9.79 18.03 12.03 10.15 9.87 10.52 Median 9.07 12.80 26.05 19.48 8.67 16.59 10.54 8.60 8.52 9.46 3rd Quartile 8.01 11.00 23.15 17.14 6.93 14.76 9.18 7.78 7.74 8.56 95th Percentile 5.98 7.91 18.82 14.20 4.52 12.35 7.66 5.89 5.95 7.07 Population 479 478 474 469 464 460 457 449 438 431 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Boston Partners Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 94 -40 -30 -20 -10 0 10 20 30 40 50 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 16.74 (20)-6.98 (41)27.34 (64)-------„ Russell Midcap Value Index 12.71 (46)-12.03 (87)28.34 (54)4.96 (35)27.06 (47)-12.29 (35)13.34 (54)20.00 (35)-4.78 (56)14.75 (12)˜ 5th Percentile 22.11 -0.70 35.47 10.30 32.88 -7.12 19.52 25.81 1.00 15.97 1st Quartile 15.95 -5.03 31.41 6.24 29.53 -11.43 15.67 20.87 -2.44 12.64 Median 12.25 -7.90 28.64 2.85 26.76 -13.31 13.48 17.42 -4.18 10.28 3rd Quartile 10.05 -9.99 25.93 0.30 23.87 -15.28 11.55 14.65 -6.85 7.09 95th Percentile 6.00 -14.44 19.32 -4.86 16.86 -19.84 7.30 9.52 -10.81 1.71 Population 485 495 510 514 530 561 560 556 546 510 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Boston Partners Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 95 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Russell 2000 Index Net Cash Flow $0 $53,900,000 $107,800,000 $161,700,000 -$53,900,000 -$107,800,000 -$161,700,000Market ValueAug-03 Nov-04 Feb-06 May-07 Aug-08 Nov-09 Feb-11 May-12 Aug-13 Nov-14 Feb-16 May-17 Aug-18 Nov-19 Feb-21 May-22 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 09/30/2003 Beginning Market Value $57,305,879 $59,111,590 $44,901,336 $68,730,135 $69,802,301 $29,988,472 Net Contributions $135,766 $395,551 $5,457,576 -$9,523,392 -$9,352,470 -$102,608,943 Gain/Loss $4,385,637 $2,320,141 $8,752,678 -$14,305,407 $8,280,305 $134,447,753 Ending Market Value $61,827,282 $61,827,282 $59,111,590 $44,901,336 $68,730,135 $61,827,282 City of Clearwater - Total U.S. Small Cap Equities MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 96 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio Russell 2000 Index 0 10 20 30 40 -10Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 7.65 3.91 15.16 -0.45 8.77 9.74 10.55 10.00 Russell 2000 Index 9.27 11.17 26.76 1.84 9.39 7.36 8.78 8.81 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio Russell 2000 Index 0 20 40 60 -20 -40Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 3.91 18.22 -20.83 12.05 31.17 26.79 1.67 10.00 Russell 2000 Index 11.17 16.93 -20.44 14.82 19.96 25.53 -11.01 8.81 City of Clearwater - Total U.S. Small Cap Equities INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 97 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: September 1, 2003) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio Russell 2000 Index -4 0 4 8 12 16 Annualized Return (%)-6.0 -4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 26.0 28.0 Risk (Annualized Standard Deviation) Total Portfolio Russell 2000 Index Positive Months Ratio 44.44 50.00 Negative Months Ratio 55.56 50.00 Best Quarter 14.71 17.62 Worst Quarter -14.50 -17.20 Standard Deviation 18.49 22.20 Maximum Drawdown -27.50 -26.62 Max Drawdown Recovery Period -33.00 Up Capture 75.87 100.00 Down Capture 82.48 100.00 Alpha -2.18 0.00 Beta 0.81 1.00 R-Squared 0.94 1.00 Consistency 41.67 100.00 Tracking Error 6.10 0.00 Treynor Ratio -0.03 0.01 Information Ratio -0.50 - Sharpe Ratio -0.12 0.04 Total Portfolio Russell 2000 Index Positive Months Ratio 63.64 62.45 Negative Months Ratio 36.36 37.55 Best Quarter 30.14 35.15 Worst Quarter -36.45 -35.73 Standard Deviation 17.82 19.74 Maximum Drawdown -53.06 -52.89 Max Drawdown Recovery Period 40.00 45.00 Up Capture 91.92 100.00 Down Capture 84.66 100.00 Alpha 2.04 0.00 Beta 0.88 1.00 R-Squared 0.94 1.00 Consistency 50.99 100.00 Tracking Error 5.03 0.00 Treynor Ratio 0.11 0.09 Information Ratio 0.14 - Sharpe Ratio 0.54 0.45 City of Clearwater - Total U.S. Small Cap Equities PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 98 -12 -4 4 12 20 28 36 44 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 7.65 (1)3.91 (100)15.16 (100)14.15 (100)-0.45 (100)7.95 (100)8.77 (100)7.32 (100)9.74 (100)10.89 (98)„ Russell 2000 Index 9.27 (1)11.17 (100)26.76 (100)17.51 (100)1.84 (100)11.76 (100)9.39 (100)6.10 (100)7.36 (100)8.95 (100)˜ 5th Percentile 7.26 21.43 35.83 27.97 11.50 16.31 15.43 13.27 13.90 14.47 1st Quartile 6.88 20.69 35.26 27.56 10.49 15.61 15.20 13.06 13.64 14.35 Median 6.22 19.35 33.39 27.09 9.66 15.24 14.91 12.59 13.20 14.10 3rd Quartile 6.17 18.01 31.95 24.92 9.17 14.91 13.89 11.61 12.27 13.24 95th Percentile 5.64 16.42 30.25 23.82 8.10 13.48 13.14 11.40 11.74 11.68 PLAN SPONSOR PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Total U.S. Small Cap Equities Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 99 -40 -30 -20 -10 0 10 20 30 40 50 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 18.22 (98)-20.83 (95)12.05 (100)31.17 (1)26.79 (98)1.67 (1)16.66 (98)18.26 (4)-1.70 (90)0.39 (98)„ Russell 2000 Index 16.93 (100)-20.44 (94)14.82 (100)19.96 (39)25.53 (100)-11.01 (100)14.65 (98)21.31 (3)-4.41 (100)4.89 (95)˜ 5th Percentile 26.96 -14.44 28.15 23.49 33.66 -3.96 24.02 14.66 1.67 14.19 1st Quartile 25.90 -17.92 26.26 20.95 30.97 -5.50 22.17 13.59 0.86 11.36 Median 24.41 -18.61 25.70 18.99 30.23 -5.68 21.45 12.44 0.28 10.87 3rd Quartile 22.04 -19.30 23.87 17.29 29.49 -7.11 20.31 11.15 -0.47 8.79 95th Percentile 19.47 -21.07 21.66 14.12 28.37 -9.36 18.40 9.90 -2.71 4.86 PLAN SPONSOR PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Total U.S. Small Cap Equities Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 100 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $14,900,000 $29,800,000 $44,700,000 -$14,900,000 -$29,800,000Market ValueAug-03 Nov-04 Feb-06 May-07 Aug-08 Nov-09 Feb-11 May-12 Aug-13 Nov-14 Feb-16 May-17 Aug-18 Nov-19 Feb-21 May-22 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 09/30/2003 Beginning Market Value $18,056,644 $18,033,709 $10,217,052 $17,200,666 $16,792,169 $14,989,707 Net Contributions $39,425 $111,862 $5,103,012 -$4,891,140 -$2,854,948 -$25,961,418 Net Investment Return $1,717,943 $1,668,442 $2,713,645 -$2,092,474 $3,263,446 $30,785,723 Ending Market Value $19,814,013 $19,814,013 $18,033,709 $10,217,052 $17,200,666 $19,814,013 City of Clearwater - Atlanta Capital Mgmt MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 101 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio Russell 2000 Index 0 10 20 30 40 Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 9.51 9.22 22.13 8.66 9.86 10.76 11.65 11.95 Russell 2000 Index 9.27 11.17 26.76 1.84 9.39 7.36 8.78 8.81 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio Russell 2000 Index 0 20 40 -20 -40Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 9.22 20.71 -12.28 19.89 10.77 26.20 0.48 11.95 Russell 2000 Index 11.17 16.93 -20.44 14.82 19.96 25.53 -11.01 8.81 City of Clearwater - Atlanta Capital Mgmt INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 102 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: September 1, 2003) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio Russell 2000 Index -5 0 5 10 15 Annualized Return (%)-6.0 -4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 26.0 28.0 Risk (Annualized Standard Deviation) Total Portfolio Russell 2000 Index Positive Months Ratio 52.78 50.00 Negative Months Ratio 47.22 50.00 Best Quarter 14.40 17.62 Worst Quarter -10.65 -17.20 Standard Deviation 16.89 22.20 Maximum Drawdown -19.79 -26.62 Max Drawdown Recovery Period 19.00 33.00 Up Capture 82.61 100.00 Down Capture 62.01 100.00 Alpha 6.87 0.00 Beta 0.72 1.00 R-Squared 0.89 1.00 Consistency 50.00 100.00 Tracking Error 8.38 0.00 Treynor Ratio 0.09 0.01 Information Ratio 0.65 - Sharpe Ratio 0.37 0.04 Total Portfolio Russell 2000 Index Positive Months Ratio 64.82 62.45 Negative Months Ratio 35.18 37.55 Best Quarter 28.59 35.15 Worst Quarter -26.34 -35.73 Standard Deviation 16.02 19.74 Maximum Drawdown -38.47 -52.89 Max Drawdown Recovery Period 29.00 45.00 Up Capture 86.23 100.00 Down Capture 69.47 100.00 Alpha 4.65 0.00 Beta 0.77 1.00 R-Squared 0.91 1.00 Consistency 49.80 100.00 Tracking Error 6.66 0.00 Treynor Ratio 0.14 0.09 Information Ratio 0.33 - Sharpe Ratio 0.69 0.45 City of Clearwater - Atlanta Capital Mgmt PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 103 -20 -12 -4 4 12 20 28 36 44 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 9.51 (22)9.22 (68)22.13 (75)20.08 (26)8.66 (8)13.35 (51)9.86 (52)8.86 (17)10.76 (13)11.34 (16)„ Russell 2000 Index 9.27 (26)11.17 (46)26.76 (31)17.51 (55)1.84 (65)11.76 (60)9.39 (60)6.10 (68)7.36 (68)8.95 (61)˜ 5th Percentile 11.11 19.79 34.36 24.81 9.57 21.07 14.38 10.72 12.31 13.54 1st Quartile 9.30 13.42 27.53 20.16 5.91 16.82 11.61 8.26 9.38 10.67 Median 8.21 10.85 24.96 17.93 3.65 13.48 9.93 6.81 8.02 9.33 3rd Quartile 6.94 8.40 22.03 15.88 0.49 9.25 8.60 5.74 7.06 8.49 95th Percentile 4.07 3.86 15.71 11.74 -6.76 1.75 6.46 3.81 5.04 6.60 Population 1,891 1,880 1,872 1,851 1,815 1,795 1,765 1,741 1,713 1,679 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Atlanta Capital Mgmt Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 104 -60 -40 -20 0 20 40 60 80 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 20.71 (15)-12.28 (21)19.89 (57)10.77 (61)26.20 (38)0.48 (6)13.34 (54)18.02 (58)4.97 (2)3.50 (60)„ Russell 2000 Index 16.93 (42)-20.44 (62)14.82 (70)19.96 (39)25.53 (43)-11.01 (46)14.65 (43)21.31 (39)-4.41 (56)4.89 (43)˜ 5th Percentile 23.84 -5.55 37.01 58.81 36.83 0.94 28.90 30.71 2.46 9.58 1st Quartile 18.85 -13.16 28.74 29.27 28.46 -7.06 19.61 24.43 -1.58 6.35 Median 16.27 -17.64 22.05 14.82 24.82 -11.60 13.91 19.53 -3.97 4.25 3rd Quartile 13.14 -25.17 13.94 5.41 21.57 -15.02 10.24 12.21 -6.33 1.81 95th Percentile 8.21 -36.52 0.49 -3.21 16.91 -19.36 5.35 4.22 -11.86 -3.78 Population 1,954 1,978 2,011 2,053 2,131 2,211 2,297 2,272 2,198 2,123 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Atlanta Capital Mgmt Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 105 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $17,900,000 $35,800,000 $53,700,000 $71,600,000 -$17,900,000 -$35,800,000Market ValueSep-10 Jun-11 Mar-12 Dec-12 Sep-13 Jun-14 Mar-15 Dec-15 Sep-16 Jun-17 Mar-18 Dec-18 Sep-19 Jun-20 Mar-21 Dec-21 Sep-22 Jun-23 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 10/01/2010 Beginning Market Value $27,065,063 $28,693,880 $23,689,315 $34,601,965 $37,963,992 $16,876,305 Net Contributions $64,795 $192,429 $243,018 $223,461 -$4,656,869 -$32,761,778 Net Investment Return $1,813,771 $57,321 $4,761,547 -$11,136,111 $1,294,843 $44,829,103 Ending Market Value $28,943,629 $28,943,629 $28,693,880 $23,689,315 $34,601,965 $28,943,629 City of Clearwater - Riverbridge Partners MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 106 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio Russell 2000 Growth Index 0 15 30 45 -15 -30Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 6.70 0.19 10.01 -8.30 6.99 9.12 10.27 12.08 Russell 2000 Growth Index 8.41 13.22 27.66 -0.35 8.82 7.59 8.95 10.82 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio Russell 2000 Growth Index 0 50 100 -50 -100Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 0.19 20.04 -32.15 3.44 54.14 27.35 7.33 12.08 Russell 2000 Growth Index 13.22 18.66 -26.36 2.83 34.63 28.48 -9.31 10.82 City of Clearwater - Riverbridge Partners INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 107 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: October 1, 2010) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio Russell 2000 Growth Index -6 0 6 12 18 Annualized Return (%)-6.0 -4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 Risk (Annualized Standard Deviation) Total Portfolio Russell 2000 Growth Index Positive Months Ratio 47.22 50.00 Negative Months Ratio 52.78 50.00 Best Quarter 15.37 18.25 Worst Quarter -21.65 -19.25 Standard Deviation 20.61 22.77 Maximum Drawdown -38.99 -32.60 Max Drawdown Recovery Period -- Up Capture 69.80 100.00 Down Capture 96.22 100.00 Alpha -8.09 0.00 Beta 0.86 1.00 R-Squared 0.90 1.00 Consistency 41.67 100.00 Tracking Error 7.28 0.00 Treynor Ratio -0.12 -0.01 Information Ratio -1.20 - Sharpe Ratio -0.49 -0.05 Total Portfolio Russell 2000 Growth Index Positive Months Ratio 63.10 61.31 Negative Months Ratio 36.90 38.69 Best Quarter 36.06 34.83 Worst Quarter -21.65 -25.76 Standard Deviation 17.88 19.71 Maximum Drawdown -38.99 -33.43 Max Drawdown Recovery Period -- Up Capture 90.19 100.00 Down Capture 80.58 100.00 Alpha 2.69 0.00 Beta 0.85 1.00 R-Squared 0.87 1.00 Consistency 51.19 100.00 Tracking Error 7.09 0.00 Treynor Ratio 0.14 0.11 Information Ratio 0.11 - Sharpe Ratio 0.66 0.56 City of Clearwater - Riverbridge Partners PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 108 -30 -20 -10 0 10 20 30 40 50 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 6.70 (69)0.19 (99)10.01 (99)9.86 (95)-8.30 (92)1.51 (87)6.99 (88)5.49 (76)9.12 (53)10.51 (53)„ Russell 2000 Growth Index 8.41 (31)13.22 (48)27.66 (38)18.28 (41)-0.35 (47)7.16 (54)8.82 (63)5.50 (76)7.59 (80)9.18 (78)˜ 5th Percentile 11.24 26.70 39.25 25.11 5.24 14.19 15.31 11.46 13.31 14.45 1st Quartile 8.61 16.16 29.85 19.82 1.50 9.90 11.23 8.62 10.94 11.92 Median 7.63 12.86 26.23 17.26 -0.78 7.42 9.51 6.63 9.35 10.61 3rd Quartile 6.33 9.73 22.18 14.47 -4.70 4.26 7.99 5.51 7.78 9.31 95th Percentile 3.62 3.14 14.39 9.57 -10.18 -2.11 5.22 3.21 5.65 7.40 Population 645 643 643 639 629 623 612 609 598 588 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Riverbridge Partners Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 109 -80 -60 -40 -20 0 20 40 60 80 100 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 20.04 (22)-32.15 (76)3.44 (77)54.14 (22)27.35 (58)7.33 (3)22.97 (49)13.29 (27)-3.15 (63)0.20 (75)„ Russell 2000 Growth Index 18.66 (32)-26.36 (39)2.83 (80)34.63 (61)28.48 (51)-9.31 (79)22.17 (53)11.32 (41)-1.38 (41)5.60 (28)˜ 5th Percentile 26.17 -18.56 27.73 71.33 40.39 5.17 36.61 22.09 4.85 9.08 1st Quartile 19.39 -24.33 15.21 52.45 34.57 -1.86 26.48 13.49 0.31 5.80 Median 16.45 -28.29 9.39 38.03 28.57 -5.13 22.69 10.08 -2.11 3.10 3rd Quartile 12.94 -32.07 3.76 27.81 24.73 -8.85 18.17 6.66 -4.40 0.19 95th Percentile 6.86 -39.08 -5.67 16.15 18.22 -14.49 11.31 -0.01 -9.27 -6.52 Population 674 685 697 708 723 748 782 774 772 743 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Riverbridge Partners Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 110 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $5,600,000 $11,200,000 $16,800,000 $22,400,000 $28,000,000 -$5,600,000Market ValueNov-17 May-18 Nov-18 May-19 Nov-19 May-20 Nov-20 May-21 Nov-21 May-22 Nov-22 May-23 Nov-23 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 12/01/2017 Beginning Market Value $12,184,172 $12,384,001 $10,994,968 $16,927,504 $15,046,141 $13,915,449 Net Contributions $31,546 $91,261 $111,546 -$4,855,712 -$1,840,653 -$8,107,344 Net Investment Return $853,922 $594,378 $1,277,487 -$1,076,823 $3,722,016 $7,261,535 Ending Market Value $13,069,640 $13,069,640 $12,384,001 $10,994,968 $16,927,504 $13,069,640 City of Clearwater - Sycamore Small Cap Value MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 111 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio Russell 2000 Value Index 0 8 16 24 32 Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 7.01 4.78 17.15 5.77 8.87 7.44 -7.63 Russell 2000 Value Index 10.15 9.22 25.88 3.77 9.29 6.60 8.22 6.25 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio Russell 2000 Value Index 0 20 40 -20 -40Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 4.78 11.55 -6.40 25.08 4.91 26.24 -8.23 7.63 Russell 2000 Value Index 9.22 14.65 -14.48 28.27 4.63 22.39 -12.86 6.25 City of Clearwater - Sycamore Small Cap Value INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 112 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: November 1, 2017) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio Russell 2000 Value Index -5 0 5 10 15 20 Annualized Return (%)-6.0 -4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 26.0 28.0 30.0 Risk (Annualized Standard Deviation) Total Portfolio Russell 2000 Value Index Positive Months Ratio 44.44 50.00 Negative Months Ratio 55.56 50.00 Best Quarter 13.66 17.00 Worst Quarter -12.58 -15.28 Standard Deviation 19.27 22.52 Maximum Drawdown -16.71 -21.12 Max Drawdown Recovery Period 13.00 27.00 Up Capture 87.99 100.00 Down Capture 81.43 100.00 Alpha 2.31 0.00 Beta 0.83 1.00 R-Squared 0.95 1.00 Consistency 50.00 100.00 Tracking Error 5.83 0.00 Treynor Ratio 0.05 0.03 Information Ratio 0.21 - Sharpe Ratio 0.21 0.12 Total Portfolio Russell 2000 Value Index Positive Months Ratio 57.83 60.24 Negative Months Ratio 42.17 39.76 Best Quarter 27.85 35.53 Worst Quarter -28.98 -35.66 Standard Deviation 19.71 23.23 Maximum Drawdown -28.98 -37.54 Max Drawdown Recovery Period 12.00 28.00 Up Capture 87.62 100.00 Down Capture 83.35 100.00 Alpha 1.67 0.00 Beta 0.82 1.00 R-Squared 0.94 1.00 Consistency 48.19 100.00 Tracking Error 6.36 0.00 Treynor Ratio 0.09 0.07 Information Ratio 0.00 - Sharpe Ratio 0.35 0.30 City of Clearwater - Sycamore Small Cap Value PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 113 -4 2 8 14 20 26 32 38 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 7.01 (77)4.78 (89)17.15 (92)14.61 (91)5.77 (53)15.01 (87)8.87 (77)7.51 (43)7.44 (49)-„ Russell 2000 Value Index 10.15 (13)9.22 (49)25.88 (22)16.51 (73)3.77 (88)16.34 (72)9.29 (70)6.15 (72)6.60 (69)8.25 (66)˜ 5th Percentile 11.18 15.18 30.43 25.11 10.59 24.13 15.31 10.67 10.51 11.64 1st Quartile 9.24 10.96 25.64 20.26 7.18 19.38 11.74 8.15 8.25 9.68 Median 8.12 9.10 23.32 18.31 5.93 17.63 10.38 7.12 7.39 8.68 3rd Quartile 7.06 6.68 20.79 16.32 4.73 16.12 9.05 5.98 6.26 7.75 95th Percentile 4.48 2.30 14.83 13.32 2.03 13.91 7.03 4.53 4.98 6.37 Population 538 537 534 528 510 503 492 481 477 468 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Sycamore Small Cap Value Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 114 -40 -25 -10 5 20 35 50 65 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 11.55 (81)-6.40 (17)25.08 (85)4.91 (37)26.24 (19)-8.23 (4)----„ Russell 2000 Value Index 14.65 (58)-14.48 (81)28.27 (64)4.63 (39)22.39 (46)-12.86 (26)7.84 (65)31.74 (8)-7.47 (70)4.22 (52)˜ 5th Percentile 24.10 -1.23 40.50 15.81 31.70 -9.25 17.58 32.63 -0.12 8.97 1st Quartile 19.25 -8.52 35.04 7.51 24.84 -12.79 12.10 29.34 -3.32 6.06 Median 15.91 -11.61 31.14 3.54 21.95 -15.20 9.34 25.58 -6.02 4.34 3rd Quartile 12.70 -13.82 26.50 -0.46 19.91 -17.51 6.81 21.32 -8.09 2.09 95th Percentile 8.70 -17.13 21.70 -6.48 14.83 -21.00 3.02 15.83 -13.94 -3.55 Population 550 551 552 557 587 596 596 593 572 547 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Sycamore Small Cap Value Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 115 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $86,900,000 $173,800,000 $260,700,000 $347,600,000 -$86,900,000 -$173,800,000Market ValueMay-01 Nov-02 May-04 Nov-05 May-07 Nov-08 May-10 Nov-11 May-13 Nov-14 May-16 Nov-17 May-19 Nov-20 May-22 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 06/30/2001 Beginning Market Value $161,357,837 $168,620,186 $185,852,802 $246,605,252 $230,430,120 $20,000,000 Net Contributions $274,515 -$19,161,347 -$43,879,659 -$8,803,702 -$14,613,515 -$68,781,806 Net Investment Return $10,415,776 $22,589,288 $26,647,043 -$51,948,748 $30,788,647 $220,829,934 Ending Market Value $172,048,128 $172,048,128 $168,620,186 $185,852,802 $246,605,252 $172,048,128 City of Clearwater - Total International Equities MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 116 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio MSCI AC World ex USA (Net) 0 10 20 30 40 Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 6.46 14.12 26.32 3.07 9.25 7.56 5.72 5.77 MSCI AC World ex USA (Net)8.06 14.21 25.35 4.14 7.59 5.44 5.22 5.75 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio MSCI AC World ex USA (Net) 0 20 40 -20 -40Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 14.12 16.64 -21.08 13.92 18.16 27.53 -11.88 5.77 MSCI AC World ex USA (Net)14.21 15.62 -16.00 7.82 10.65 21.51 -14.20 5.75 City of Clearwater - Total International Equities INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 117 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: June 1, 2001) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio MSCI AC World ex USA (Net) -4 0 4 8 12 Annualized Return (%)-6.0 -4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 26.0 28.0 Risk (Annualized Standard Deviation) Total Portfolio MSCI AC World ex USA (Net) Positive Months Ratio 55.56 55.56 Negative Months Ratio 44.44 44.44 Best Quarter 18.50 19.97 Worst Quarter -14.77 -13.73 Standard Deviation 17.49 16.11 Maximum Drawdown -30.96 -26.91 Max Drawdown Recovery Period 31.00 29.00 Up Capture 106.18 100.00 Down Capture 111.76 100.00 Alpha -1.08 0.00 Beta 1.05 1.00 R-Squared 0.94 1.00 Consistency 52.78 100.00 Tracking Error 4.40 0.00 Treynor Ratio 0.01 0.02 Information Ratio -0.18 - Sharpe Ratio 0.06 0.12 Total Portfolio MSCI AC World ex USA (Net) Positive Months Ratio 58.57 59.64 Negative Months Ratio 41.43 40.36 Best Quarter 45.62 39.37 Worst Quarter -40.04 -37.57 Standard Deviation 17.02 16.84 Maximum Drawdown -57.23 -57.63 Max Drawdown Recovery Period 72.00 115.00 Up Capture 97.87 100.00 Down Capture 96.78 100.00 Alpha 0.14 0.00 Beta 0.99 1.00 R-Squared 0.95 1.00 Consistency 49.29 100.00 Tracking Error 3.62 0.00 Treynor Ratio 0.06 0.05 Information Ratio 0.02 - Sharpe Ratio 0.32 0.32 City of Clearwater - Total International Equities PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 118 -10 -5 0 5 10 15 20 25 30 35 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 6.46 (70)14.12 (29)26.32 (6)23.35 (31)3.07 (63)8.82 (46)9.25 (21)8.01 (11)7.56 (8)8.74 (15)„ MSCI AC World ex USA (Net) 8.06 (2)14.21 (28)25.35 (24)22.85 (51)4.14 (52)8.76 (47)7.59 (59)6.06 (61)5.44 (63)7.11 (62)˜ 5th Percentile 7.96 14.87 26.36 24.70 5.16 11.68 9.97 8.55 7.77 9.33 1st Quartile 7.63 14.42 25.29 23.59 4.63 10.31 9.03 7.02 5.91 8.14 Median 7.31 13.00 24.27 22.88 4.26 8.64 7.81 6.26 5.63 7.26 3rd Quartile 6.28 12.20 22.89 21.98 2.50 7.36 6.95 5.58 4.99 6.64 95th Percentile 3.28 11.09 21.94 18.00 -0.15 4.47 3.86 2.57 2.27 3.96 PLAN SPONSOR PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Total International Equities Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 119 -40 -30 -20 -10 0 10 20 30 40 50 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 16.64 (49)-21.08 (94)13.92 (4)18.16 (12)27.53 (4)-11.88 (4)27.97 (36)2.78 (77)-9.91 (96)-5.56 (100)„ MSCI AC World ex USA (Net) 15.62 (68)-16.00 (23)7.82 (51)10.65 (77)21.51 (72)-14.20 (43)27.19 (54)4.50 (47)-5.66 (73)-3.87 (66)˜ 5th Percentile 19.07 -13.64 12.94 19.74 27.06 -12.06 34.01 8.87 -0.62 -0.26 1st Quartile 17.64 -16.17 9.55 15.01 23.32 -13.13 29.19 5.69 -2.13 -1.57 Median 16.61 -17.64 7.84 13.44 22.93 -14.41 27.41 4.33 -3.14 -3.62 3rd Quartile 15.48 -18.49 6.12 10.84 20.97 -15.25 25.68 2.95 -6.23 -4.14 95th Percentile 13.51 -21.48 -0.14 5.70 19.65 -16.83 23.14 -0.68 -8.19 -4.56 PLAN SPONSOR PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Total International Equities Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 120 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $14,900,000 $29,800,000 $44,700,000 $59,600,000 $74,500,000 -$14,900,000Market ValueOct-17 Apr-18 Oct-18 Apr-19 Oct-19 Apr-20 Oct-20 Apr-21 Oct-21 Apr-22 Oct-22 Apr-23 Oct-23 Apr-24 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 11/01/2017 Beginning Market Value $13,614,037 $17,204,829 $40,928,685 $48,958,040 $46,258,878 $39,577,385 Net Contributions -$182 -$5,000,617 -$28,001,765 -$1,980 -$2,458 -$33,011,381 Net Investment Return $900,010 $2,309,653 $4,277,909 -$8,027,375 $2,701,619 $7,947,861 Ending Market Value $14,513,865 $14,513,865 $17,204,829 $40,928,685 $48,958,040 $14,513,865 City of Clearwater - DFA Emerging Markets MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 121 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio MSCI Emerging Markets (Net) 0 10 20 30 40 Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 6.61 15.24 24.30 3.91 8.18 5.09 -4.72 MSCI Emerging Markets (Net)8.72 16.86 26.05 0.40 5.75 3.65 4.02 3.18 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio MSCI Emerging Markets (Net) 0 15 30 -15 -30Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 15.24 15.44 -16.40 5.84 13.87 16.04 -15.25 4.72 MSCI Emerging Markets (Net)16.86 9.83 -20.09 -2.54 18.31 18.42 -14.57 3.18 City of Clearwater - DFA Emerging Markets INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 122 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: November 1, 2017) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio MSCI Emerging Markets (Net) -5 0 5 10 15 20 Annualized Return (%)-6.0 -4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 Risk (Annualized Standard Deviation) Total Portfolio MSCI Emerging Markets (Net) Positive Months Ratio 55.56 52.78 Negative Months Ratio 44.44 47.22 Best Quarter 21.28 22.16 Worst Quarter -12.38 -14.11 Standard Deviation 16.30 17.38 Maximum Drawdown -25.35 -31.03 Max Drawdown Recovery Period 29.00 35.00 Up Capture 97.15 100.00 Down Capture 82.22 100.00 Alpha 3.45 0.00 Beta 0.92 1.00 R-Squared 0.97 1.00 Consistency 61.11 100.00 Tracking Error 3.12 0.00 Treynor Ratio 0.02 -0.02 Information Ratio 1.04 - Sharpe Ratio 0.11 -0.09 Total Portfolio MSCI Emerging Markets (Net) Positive Months Ratio 56.63 55.42 Negative Months Ratio 43.37 44.58 Best Quarter 21.28 22.16 Worst Quarter -28.31 -23.60 Standard Deviation 17.81 17.70 Maximum Drawdown -34.14 -35.98 Max Drawdown Recovery Period 35.00 - Up Capture 99.79 100.00 Down Capture 92.63 100.00 Alpha 1.61 0.00 Beta 0.98 1.00 R-Squared 0.96 1.00 Consistency 56.63 100.00 Tracking Error 3.73 0.00 Treynor Ratio 0.04 0.02 Information Ratio 0.41 - Sharpe Ratio 0.23 0.14 City of Clearwater - DFA Emerging Markets PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 123 -20 -12 -4 4 12 20 28 36 44 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 6.61 (48)15.24 (34)24.30 (39)21.26 (18)3.91 (10)9.30 (12)8.18 (15)6.46 (21)5.09 (21)-„ MSCI Emerging Markets (Net) 8.72 (17)16.86 (22)26.05 (24)18.66 (42)0.40 (35)4.58 (41)5.75 (44)4.41 (47)3.65 (39)5.83 (38)˜ 5th Percentile 10.29 19.92 30.14 24.54 5.75 12.07 9.95 8.30 6.96 8.54 1st Quartile 8.08 16.31 25.85 20.55 1.58 6.54 7.18 5.86 4.54 6.52 Median 6.35 14.13 23.46 17.85 -0.88 3.51 5.25 4.29 3.16 5.32 3rd Quartile 4.30 11.20 20.34 15.29 -4.04 1.15 3.45 3.11 1.95 4.23 95th Percentile 1.19 6.43 13.05 12.88 -7.27 -1.70 1.10 1.42 0.59 2.81 Population 877 870 865 831 794 759 732 708 677 653 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - DFA Emerging Markets Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 124 -55 -40 -25 -10 5 20 35 50 65 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 15.44 (24)-16.40 (15)5.84 (16)13.87 (72)16.04 (81)-15.25 (40)----„ MSCI Emerging Markets (Net) 9.83 (60)-20.09 (30)-2.54 (58)18.31 (47)18.42 (65)-14.57 (30)37.28 (43)11.19 (30)-14.92 (63)-2.19 (43)˜ 5th Percentile 22.41 -12.19 14.50 39.39 30.33 -10.52 47.07 18.97 -5.96 3.75 1st Quartile 15.13 -19.19 3.58 25.17 24.54 -14.06 40.62 11.75 -10.09 -0.33 Median 10.90 -22.45 -1.69 17.61 20.58 -16.37 35.46 8.46 -13.67 -2.90 3rd Quartile 8.07 -25.90 -5.50 12.59 17.21 -18.90 29.51 4.15 -16.20 -5.02 95th Percentile 4.21 -32.97 -12.37 0.91 9.30 -22.32 21.76 -2.25 -20.67 -8.94 Population 892 904 902 917 966 979 990 972 894 799 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - DFA Emerging Markets Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 125 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $22,900,000 $45,800,000 $68,700,000 $91,600,000 $114,500,000 -$22,900,000Market ValueJul-15 Apr-16 Jan-17 Oct-17 Jul-18 Apr-19 Jan-20 Oct-20 Jul-21 Apr-22 Jan-23 Oct-23 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 08/01/2015 Beginning Market Value $58,747,416 $70,991,687 $64,842,013 $80,786,203 $70,805,506 $16,165,278 Net Contributions $98,727 -$14,673,961 -$4,532,684 -$4,551,771 $521,148 $10,169,157 Net Investment Return $4,903,982 $7,432,399 $10,682,359 -$11,392,420 $9,459,550 $37,415,691 Ending Market Value $63,750,125 $63,750,125 $70,991,687 $64,842,013 $80,786,203 $63,750,125 City of Clearwater - Thompson, Siegel & Walmsley MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 126 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio MSCI EAFE (Net) 0 8 16 24 32 Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 8.35 12.20 23.41 5.44 8.14 5.44 -5.17 MSCI EAFE (Net)7.26 12.99 24.77 5.48 8.20 6.00 5.71 5.92 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio MSCI EAFE (Net)0 15 30 45 -15 -30Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 12.20 17.16 -14.12 13.34 5.58 21.67 -15.20 5.17 MSCI EAFE (Net)12.99 18.24 -14.45 11.26 7.82 22.01 -13.79 5.92 City of Clearwater - Thompson, Siegel & Walmsley INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 127 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: July 1, 2015) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio MSCI EAFE (Net) -5 0 5 10 15 20 Annualized Return (%)-4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 Risk (Annualized Standard Deviation) Total Portfolio MSCI EAFE (Net) Positive Months Ratio 58.33 61.11 Negative Months Ratio 41.67 38.89 Best Quarter 19.55 20.37 Worst Quarter -13.62 -14.51 Standard Deviation 16.55 16.71 Maximum Drawdown -27.01 -27.09 Max Drawdown Recovery Period 24.00 24.00 Up Capture 97.45 100.00 Down Capture 96.92 100.00 Alpha 0.11 0.00 Beta 0.97 1.00 R-Squared 0.97 1.00 Consistency 55.56 100.00 Tracking Error 2.97 0.00 Treynor Ratio 0.03 0.03 Information Ratio -0.02 - Sharpe Ratio 0.20 0.20 Total Portfolio MSCI EAFE (Net) Positive Months Ratio 57.66 59.46 Negative Months Ratio 42.34 40.54 Best Quarter 21.21 20.37 Worst Quarter -25.99 -22.83 Standard Deviation 16.01 15.41 Maximum Drawdown -27.71 -27.30 Max Drawdown Recovery Period 35.00 28.00 Up Capture 99.35 100.00 Down Capture 103.09 100.00 Alpha -0.88 0.00 Beta 1.02 1.00 R-Squared 0.97 1.00 Consistency 48.65 100.00 Tracking Error 2.77 0.00 Treynor Ratio 0.04 0.05 Information Ratio -0.26 - Sharpe Ratio 0.28 0.34 City of Clearwater - Thompson, Siegel & Walmsley PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 128 -5 0 5 10 15 20 25 30 35 40 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 8.35 (37)12.20 (58)23.41 (30)24.37 (58)5.44 (78)10.50 (73)8.14 (48)5.96 (48)5.44 (36)6.76 (44)„ MSCI EAFE (Net) 7.26 (62)12.99 (42)24.77 (18)25.21 (50)5.48 (77)10.22 (78)8.20 (47)6.55 (35)6.00 (22)7.55 (24)˜ 5th Percentile 12.07 16.54 27.85 30.29 10.17 16.77 10.53 8.20 7.14 8.39 1st Quartile 9.05 14.23 23.85 27.41 8.60 13.80 9.39 6.88 5.86 7.45 Median 7.89 12.62 22.12 25.19 7.04 11.87 7.97 5.85 5.02 6.52 3rd Quartile 6.67 11.19 20.45 23.39 5.72 10.40 7.05 4.98 4.13 5.81 95th Percentile 4.78 6.96 14.75 19.62 2.06 8.30 5.57 3.51 2.41 4.60 Population 408 408 405 402 386 376 364 355 346 341 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Thompson, Siegel & Walmsley Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 129 -40 -30 -20 -10 0 10 20 30 40 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 17.16 (58)-14.12 (87)13.34 (30)5.58 (20)21.67 (17)-15.20 (34)22.27 (57)-0.19 (85)--„ MSCI EAFE (Net) 18.24 (44)-14.45 (89)11.26 (55)7.82 (7)22.01 (16)-13.79 (24)25.03 (27)1.00 (68)-0.81 (34)-4.90 (38)˜ 5th Percentile 22.85 -2.33 17.84 8.89 24.50 -9.51 29.57 12.58 4.10 0.49 1st Quartile 19.47 -6.74 13.79 5.01 20.88 -14.29 25.15 6.93 0.55 -3.73 Median 17.84 -9.45 11.69 2.58 18.28 -16.16 22.79 2.37 -3.32 -5.59 3rd Quartile 15.45 -12.06 9.38 -1.15 15.96 -17.80 20.13 0.52 -6.37 -7.28 95th Percentile 10.66 -17.31 5.05 -6.98 12.50 -22.57 14.33 -2.93 -11.98 -10.81 Population 438 430 434 449 466 455 472 463 439 419 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Thompson, Siegel & Walmsley Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 130 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $36,900,000 $73,800,000 $110,700,000 $147,600,000 $184,500,000 -$36,900,000Market ValueJul-15 Apr-16 Jan-17 Oct-17 Jul-18 Apr-19 Jan-20 Oct-20 Jul-21 Apr-22 Jan-23 Oct-23 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 08/01/2015 Beginning Market Value $88,996,383 $80,423,670 $80,082,105 $116,861,009 $113,365,735 $16,315,776 Net Contributions $175,970 $513,231 -$11,345,210 -$4,249,952 -$15,132,205 -$1,560,806 Net Investment Return $4,611,784 $12,847,236 $11,686,776 -$32,528,953 $18,627,478 $79,029,167 Ending Market Value $93,784,137 $93,784,137 $80,423,670 $80,082,105 $116,861,009 $93,784,137 City of Clearwater - WCM Investment Management MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 131 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio MSCI AC World ex USA (Net) 0 10 20 30 40 Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 5.18 15.96 29.82 0.98 10.52 10.66 -10.51 MSCI AC World ex USA (Net)8.06 14.21 25.35 4.14 7.59 5.44 5.22 5.85 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio MSCI AC World ex USA (Net)0 25 50 75 -25 -50Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 15.96 16.23 -27.85 18.16 30.12 38.94 -6.56 10.51 MSCI AC World ex USA (Net)14.21 15.62 -16.00 7.82 10.65 21.51 -14.20 5.85 City of Clearwater - WCM Investment Management INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 132 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: July 1, 2015) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio MSCI AC World ex USA (Net) -5 0 5 10 15 20 Annualized Return (%)-4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 Risk (Annualized Standard Deviation) Total Portfolio MSCI AC World ex USA (Net) Positive Months Ratio 55.56 55.56 Negative Months Ratio 44.44 44.44 Best Quarter 19.07 19.97 Worst Quarter -17.10 -13.73 Standard Deviation 20.85 16.11 Maximum Drawdown -36.45 -26.91 Max Drawdown Recovery Period -29.00 Up Capture 116.45 100.00 Down Capture 131.67 100.00 Alpha -2.93 0.00 Beta 1.14 1.00 R-Squared 0.78 1.00 Consistency 55.56 100.00 Tracking Error 10.04 0.00 Treynor Ratio 0.00 0.02 Information Ratio -0.22 - Sharpe Ratio -0.01 0.12 Total Portfolio MSCI AC World ex USA (Net) Positive Months Ratio 66.67 59.46 Negative Months Ratio 33.33 40.54 Best Quarter 25.38 19.97 Worst Quarter -17.75 -23.36 Standard Deviation 16.73 15.21 Maximum Drawdown -36.45 -27.87 Max Drawdown Recovery Period -36.00 Up Capture 108.12 100.00 Down Capture 84.51 100.00 Alpha 5.03 0.00 Beta 0.97 1.00 R-Squared 0.77 1.00 Consistency 59.46 100.00 Tracking Error 8.02 0.00 Treynor Ratio 0.10 0.05 Information Ratio 0.58 - Sharpe Ratio 0.57 0.32 City of Clearwater - WCM Investment Management PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 133 -20 -12 -4 4 12 20 28 36 44 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 5.18 (68)15.96 (17)29.82 (24)23.70 (32)0.98 (45)7.47 (21)10.52 (9)10.39 (2)10.66 (1)11.52 (2)„ MSCI AC World ex USA (Net) 8.06 (24)14.21 (34)25.35 (59)22.85 (44)4.14 (14)8.76 (9)7.59 (48)6.06 (54)5.44 (63)7.11 (60)˜ 5th Percentile 10.85 18.88 34.43 27.88 5.91 9.13 11.11 9.86 9.42 10.07 1st Quartile 7.93 15.01 29.57 24.31 3.08 7.06 9.02 7.60 7.27 8.52 Median 6.13 12.70 26.17 22.53 -0.02 5.23 7.46 6.24 5.90 7.36 3rd Quartile 4.90 10.87 23.83 20.88 -2.08 2.82 6.32 5.23 4.96 6.48 95th Percentile 2.41 7.43 19.97 16.90 -5.64 -0.76 4.64 3.64 3.75 5.28 Population 470 462 461 460 450 432 423 408 404 383 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - WCM Investment Management Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 134 -60 -40 -20 0 20 40 60 80 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 16.23 (47)-27.85 (73)18.16 (5)30.12 (21)38.94 (1)-6.56 (4)33.22 (31)-1.00 (44)--„ MSCI AC World ex USA (Net) 15.62 (58)-16.00 (7)7.82 (59)10.65 (98)21.51 (97)-14.20 (52)27.19 (78)4.50 (8)-5.66 (98)-3.87 (52)˜ 5th Percentile 22.14 -15.58 17.44 54.01 35.49 -7.68 43.47 5.18 7.26 2.96 1st Quartile 18.54 -20.90 11.49 27.95 31.19 -11.36 34.33 1.17 3.43 -1.45 Median 16.02 -24.82 8.72 22.09 28.05 -13.96 31.08 -2.30 0.42 -3.70 3rd Quartile 14.41 -28.51 3.27 16.29 26.60 -16.64 27.73 -5.11 -1.33 -6.07 95th Percentile 9.18 -36.88 -5.13 13.06 22.32 -19.54 22.99 -7.62 -4.53 -8.82 Population 488 507 514 501 504 514 517 486 467 452 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - WCM Investment Management Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 135 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $67,900,000 $135,800,000 $203,700,000 $271,600,000 $339,500,000 -$67,900,000Market ValueApr-08 Apr-09 Apr-10 Apr-11 Apr-12 Apr-13 Apr-14 Apr-15 Apr-16 Apr-17 Apr-18 Apr-19 Apr-20 Apr-21 Apr-22 Apr-23 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 05/31/2008 Beginning Market Value $224,078,008 $227,513,189 $202,532,330 $184,449,491 $155,269,328 $19,346,573 Net Contributions -$821,233 -$1,320,052 $29,291,748 $7,599,922 -$2,427,099 $37,710,753 Net Investment Change $5,898,623 $2,962,262 -$4,310,888 $10,482,916 $31,607,262 $172,098,072 Ending Market Value $229,155,398 $229,155,398 $227,513,189 $202,532,330 $184,449,491 $229,155,398 City of Clearwater - Total Real Estate MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 136 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio Real Estate Composite Benchmark 0 3 6 9 12 Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 2.64 1.31 1.89 4.03 5.67 6.45 7.20 9.42 Real Estate Composite Benchmark 3.11 0.87 0.20 0.74 3.44 5.25 6.84 6.20 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio Real Estate Composite Benchmark 0 20 40 60 -20Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 1.31 -1.84 5.43 20.55 1.78 10.16 6.23 9.42 Real Estate Composite Benchmark 0.87 -6.54 -4.98 38.19 -4.14 18.82 -0.35 6.20 City of Clearwater - Total Real Estate INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 137 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: July 1, 2008) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio Real Estate Composite Benchmark -12 -6 0 6 12 18 Annualized Return (%)-6.0 -4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 26.0 28.0 30.0 Risk (Annualized Standard Deviation) Total Portfolio Real Estate Composite Benchmark Positive Months Ratio 44.44 47.22 Negative Months Ratio 55.56 52.78 Best Quarter 7.39 14.11 Worst Quarter -1.74 -4.27 Standard Deviation 5.22 9.41 Maximum Drawdown -4.31 -15.35 Max Drawdown Recovery Period -- Up Capture 58.41 100.00 Down Capture 27.78 100.00 Alpha 3.60 0.00 Beta 0.47 1.00 R-Squared 0.73 1.00 Consistency 58.33 100.00 Tracking Error 5.67 0.00 Treynor Ratio 0.01 -0.02 Information Ratio 0.52 - Sharpe Ratio 0.12 -0.24 Total Portfolio Real Estate Composite Benchmark Positive Months Ratio -60.91 Negative Months Ratio -39.09 Best Quarter -40.91 Worst Quarter --49.72 Standard Deviation -19.80 Maximum Drawdown --64.51 Max Drawdown Recovery Period -44.00 Up Capture -100.00 Down Capture -100.00 Alpha -0.00 Beta -1.00 R-Squared -1.00 Consistency -100.00 Tracking Error -0.00 Treynor Ratio -0.07 Information Ratio -- Sharpe Ratio -0.35 City of Clearwater - Total Real Estate PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 138 -20 -12 -4 4 12 20 28 36 44 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 2.64 (26)1.31 (21)1.89 (16)-0.24 (17)4.03 (16)6.85 (32)5.67 (8)5.98 (15)6.45 (1)6.20 (3)„ Real Estate Composite Benchmark 3.11 (25)0.87 (22)0.20 (25)-4.46 (34)0.74 (61)7.44 (26)3.44 (50)5.17 (20)5.25 (8)4.98 (35)˜ 5th Percentile 15.66 14.63 33.53 16.41 6.01 10.88 6.09 6.22 5.63 6.09 1st Quartile 3.02 0.37 0.14 -2.01 3.79 7.48 4.56 4.82 4.63 5.11 Median 0.57 -2.20 -4.41 -4.93 1.63 4.63 3.34 3.88 4.38 4.55 3rd Quartile 0.12 -3.44 -6.05 -8.98 -0.04 2.60 2.36 2.90 3.72 4.26 95th Percentile -0.03 -5.18 -8.81 -10.26 -1.60 1.83 1.35 1.72 2.70 3.41 PLAN SPONSOR PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Total Real Estate Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 139 -30 -20 -10 0 10 20 30 40 50 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio -1.84 (16)5.43 (56)20.55 (46)1.78 (12)10.16 (10)6.23 (70)6.30 (83)6.94 (82)6.96 (94)21.77 (7)„ Real Estate Composite Benchmark -6.54 (38)-4.98 (85)38.19 (3)-4.14 (90)18.82 (1)-0.35 (99)5.80 (88)8.23 (47)8.38 (82)25.28 (1)˜ 5th Percentile 4.64 15.77 31.96 2.14 14.62 9.40 11.07 12.92 15.53 22.55 1st Quartile -5.60 12.09 24.46 1.18 8.05 8.61 9.24 9.52 14.69 16.65 Median -7.96 6.67 20.07 -0.14 6.63 7.53 7.90 8.13 12.72 12.65 3rd Quartile -10.36 1.89 16.14 -1.05 4.34 5.49 6.78 7.21 10.03 11.91 95th Percentile -15.17 -10.14 12.78 -5.84 2.08 2.02 3.54 5.44 6.79 4.10 PLAN SPONSOR PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Total Real Estate Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 140 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $2,600,000 $5,200,000 $7,800,000 $10,400,000 $13,000,000 -$2,600,000Market ValueApr-12 Jan-13 Oct-13 Jul-14 Apr-15 Jan-16 Oct-16 Jul-17 Apr-18 Jan-19 Oct-19 Jul-20 Apr-21 Jan-22 Oct-22 Jul-23 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 05/31/2012 Beginning Market Value $7,867,601 $8,319,678 $8,239,063 $7,846,325 $7,453,661 $1,263,055 Net Contributions --$406,121 -$374,238 -$222,789 -$328,395 $2,922,695 Net Investment Return --$45,956 $454,853 $615,527 $721,059 $3,681,851 Ending Market Value $7,867,601 $7,867,601 $8,319,678 $8,239,063 $7,846,325 $7,867,601 City of Clearwater - Hancock MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 141 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio NCREIF Timberland Index 0 5 10 15 -5Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 0.00 -0.58 4.62 6.58 4.97 4.14 4.06 4.59 NCREIF Timberland Index 1.53 5.45 10.02 10.86 7.47 6.19 5.90 6.47 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio NCREIF Timberland Index 0 5 10 15 20 -5Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio -0.58 4.78 7.00 9.96 -0.34 3.95 2.93 4.59 NCREIF Timberland Index 5.45 9.45 12.90 9.17 0.81 1.30 3.21 6.47 City of Clearwater - Hancock INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 142 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: July 1, 2012) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio NCREIF Timberland Index -6 0 6 12 18 Annualized Return (%)-4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 Risk (Annualized Standard Deviation) Total Portfolio NCREIF Timberland Index Positive Months Ratio 86.11 - Negative Months Ratio 13.89 - Best Quarter 8.63 - Worst Quarter -0.67 - Standard Deviation 6.75 - Maximum Drawdown -0.67 - Max Drawdown Recovery Period -- Up Capture -- Down Capture -- Alpha -- Beta -- R-Squared -- Consistency -- Tracking Error -- Treynor Ratio -- Information Ratio -- Sharpe Ratio 0.46 - Total Portfolio NCREIF Timberland Index Positive Months Ratio 81.21 - Negative Months Ratio 18.79 - Best Quarter 11.90 - Worst Quarter -2.05 - Standard Deviation 6.04 - Maximum Drawdown -2.67 - Max Drawdown Recovery Period 10.00 - Up Capture -- Down Capture -- Alpha -- Beta -- R-Squared -- Consistency -- Tracking Error -- Treynor Ratio -- Information Ratio -- Sharpe Ratio 0.55 - City of Clearwater - Hancock PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 143 -12 -4 4 12 20 28 36 44 52 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 0.00 (100)-0.58 (100)4.62 (100)5.44 (100)6.58 (2)5.71 (97)4.97 (49)4.59 (91)4.14 (91)4.07 (89)„ NCREIF Timberland Index 1.53 (100)5.45 (100)10.02 (100)10.03 (99)10.86 (1)9.37 (69)7.47 (4)6.55 (70)6.19 (67)5.82 (50)˜ 5th Percentile 17.89 17.19 36.92 18.51 5.26 12.42 6.93 9.11 8.45 7.61 1st Quartile 16.77 15.45 34.26 16.57 3.72 11.14 5.66 8.01 7.48 6.64 Median 15.92 13.86 32.89 15.09 2.98 10.07 4.94 7.26 6.62 5.77 3rd Quartile 15.27 12.83 30.99 14.03 2.05 9.01 3.97 6.11 5.67 4.92 95th Percentile 12.85 10.12 26.44 11.90 0.14 7.17 1.67 3.11 3.31 2.59 Population 277 276 275 271 267 256 256 254 242 238 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Hancock Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on quarterly periodicity. 144 -55 -40 -25 -10 5 20 35 50 65 80 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 4.78 (100)7.00 (1)9.96 (98)-0.34 (9)3.95 (100)2.93 (1)1.24 (97)2.64 (99)4.51 (16)4.58 (100)„ NCREIF Timberland Index 9.45 (94)12.90 (1)9.17 (99)0.81 (9)1.30 (100)3.21 (1)3.63 (81)2.59 (99)4.97 (9)10.48 (100)˜ 5th Percentile 16.09 -23.79 51.61 6.36 33.71 -3.31 12.30 11.99 5.24 32.07 1st Quartile 13.30 -25.29 43.81 -3.06 30.13 -4.50 7.55 7.75 4.14 30.93 Median 12.07 -26.29 41.44 -4.86 27.78 -5.85 5.37 6.07 3.00 29.80 3rd Quartile 10.88 -27.77 39.29 -7.11 25.19 -7.30 3.94 5.11 1.86 28.41 95th Percentile 9.21 -30.33 20.96 -11.63 21.46 -11.03 1.53 3.86 -4.40 18.60 Population 279 287 290 292 311 305 320 322 311 303 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Hancock Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on quarterly periodicity. 145 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $28,900,000 $57,800,000 $86,700,000 $115,600,000 $144,500,000 -$28,900,000Market ValueAug-17 Feb-18 Aug-18 Feb-19 Aug-19 Feb-20 Aug-20 Feb-21 Aug-21 Feb-22 Aug-22 Feb-23 Aug-23 Feb-24 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 09/30/2017 Beginning Market Value $93,847,289 $93,965,209 $56,703,546 $52,426,102 $44,524,919 $30,000,000 Net Contributions -- $30,000,000 --$30,000,000 Net Investment Return $3,213,497 $3,095,577 $7,261,663 $4,277,444 $7,901,183 $37,060,786 Ending Market Value $97,060,786 $97,060,786 $93,965,209 $56,703,546 $52,426,102 $97,060,786 City of Clearwater - IFM Global Infrastructure (US) L.P. MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 146 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio MSCI World Index (Net) 0 10 20 30 40 Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 3.42 3.29 6.05 7.88 9.06 11.31 -11.30 MSCI World Index (Net)6.36 18.86 32.43 9.08 13.04 11.11 10.07 11.10 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio MSCI World Index (Net) 0 20 40 -20 -40Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 3.29 8.40 8.16 17.75 2.83 14.61 18.17 11.30 MSCI World Index (Net)18.86 23.79 -18.14 21.82 15.90 27.67 -8.71 11.10 City of Clearwater - IFM Global Infrastructure (US) L.P. INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 147 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: September 1, 2017) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio MSCI World Index (Net) -5 0 5 10 15 20 Annualized Return (%)-6.0 -4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 Risk (Annualized Standard Deviation) Total Portfolio MSCI World Index (Net) Positive Months Ratio 66.67 61.11 Negative Months Ratio 33.33 38.89 Best Quarter 4.49 16.12 Worst Quarter -1.10 -16.19 Standard Deviation 4.16 16.77 Maximum Drawdown -2.25 -25.42 Max Drawdown Recovery Period 5.00 24.00 Up Capture 20.25 100.00 Down Capture -7.31 100.00 Alpha 7.64 0.00 Beta 0.03 1.00 R-Squared 0.02 1.00 Consistency 44.44 100.00 Tracking Error 16.77 0.00 Treynor Ratio 1.39 0.07 Information Ratio -0.15 - Sharpe Ratio 1.01 0.40 Total Portfolio MSCI World Index (Net) Positive Months Ratio 64.71 67.06 Negative Months Ratio 35.29 32.94 Best Quarter 7.11 19.36 Worst Quarter -3.94 -21.05 Standard Deviation 5.95 16.40 Maximum Drawdown -3.94 -25.42 Max Drawdown Recovery Period 12.00 24.00 Up Capture 27.88 100.00 Down Capture -14.34 100.00 Alpha 10.71 0.00 Beta 0.05 1.00 R-Squared 0.02 1.00 Consistency 44.71 100.00 Tracking Error 16.68 0.00 Treynor Ratio 1.78 0.10 Information Ratio -0.08 - Sharpe Ratio 1.43 0.61 City of Clearwater - IFM Global Infrastructure (US) L.P. PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 148 -4 2 8 14 20 26 32 38 44 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 3.42 (100)3.29 (100)6.05 (100)7.93 (100)7.88 (12)10.33 (53)9.06 (1)9.55 (1)11.31 (1)-„ MSCI World Index (Net) 6.36 (100)18.86 (1)32.43 (1)27.08 (1)9.08 (1)13.71 (1)13.04 (1)11.09 (1)11.11 (1)11.97 (1)˜ 5th Percentile 14.48 15.79 28.70 17.83 8.45 11.76 6.95 7.78 6.32 9.32 1st Quartile 14.46 14.00 28.01 17.16 7.53 11.04 6.87 7.70 6.26 9.25 Median 13.41 13.98 27.99 15.95 7.10 10.50 6.09 7.55 6.23 6.83 3rd Quartile 12.03 6.28 20.65 14.72 6.62 9.91 5.72 7.51 6.22 6.69 95th Percentile 12.00 6.22 20.55 14.69 6.57 9.87 5.68 7.47 6.07 6.67 Population 8 8 8 8 8 8 8 8 8 8 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - IFM Global Infrastructure (US) L.P. Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 149 -30 -20 -10 0 10 20 30 40 50 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 8.40 (43)8.16 (1)17.75 (91)2.83 (1)14.61 (100)18.17 (1)----„ MSCI World Index (Net) 23.79 (1)-18.14 (100)21.82 (11)15.90 (1)27.67 (90)-8.71 (54)22.40 (43)7.51 (100)-0.87 (1)4.94 (96)˜ 5th Percentile 14.77 -2.90 21.86 -3.88 29.94 -7.41 31.73 13.87 -6.98 16.50 1st Quartile 14.71 -6.09 21.79 -4.07 29.87 -7.42 31.65 13.58 -7.18 16.47 Median 6.80 -6.21 20.59 -6.51 29.41 -8.26 19.29 13.07 -11.40 13.24 3rd Quartile 5.26 -7.07 20.56 -6.59 29.32 -11.12 16.45 13.05 -13.98 9.98 95th Percentile 5.23 -7.14 14.71 -6.72 25.47 -11.19 16.41 10.62 -14.03 5.09 Population 8 8 8 8 8 8 8 8 8 8 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - IFM Global Infrastructure (US) L.P. Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 150 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $2,300,000 $4,600,000 $6,900,000 $9,200,000 $11,500,000 -$2,300,000Market ValueMay-11 Feb-12 Nov-12 Aug-13 May-14 Feb-15 Nov-15 Aug-16 May-17 Feb-18 Nov-18 Aug-19 May-20 Feb-21 Nov-21 Aug-22 May-23 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 06/30/2011 Beginning Market Value $8,080,070 $8,133,583 $7,560,650 $6,407,104 $7,035,870 $111,299 Net Contributions -$141,203 -$234,034 -$154,718 -$206,622 -$1,425,543 $2,391,477 Net Investment Return -$39,318 $727,651 $1,360,168 $796,777 $5,436,091 Ending Market Value $7,938,867 $7,938,867 $8,133,583 $7,560,650 $6,407,104 $7,938,867 City of Clearwater - Molpus Woodlands Fund III MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 151 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio NCREIF Timberland Index 0 4 8 12 16 Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 0.00 0.49 7.71 12.56 9.78 7.12 6.47 5.93 NCREIF Timberland Index 1.53 5.45 10.02 10.86 7.47 6.19 5.90 6.08 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio NCREIF Timberland Index 0 10 20 30 -10Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 0.49 9.77 21.72 13.33 8.22 -1.48 1.93 5.93 NCREIF Timberland Index 5.45 9.45 12.90 9.17 0.81 1.30 3.21 6.08 City of Clearwater - Molpus Woodlands Fund III INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 152 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: July 1, 2011) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio NCREIF Timberland Index -8 0 8 16 24 Annualized Return (%)-4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 Risk (Annualized Standard Deviation) Total Portfolio NCREIF Timberland Index Positive Months Ratio 100.00 - Negative Months Ratio 0.00 - Best Quarter 19.37 - Worst Quarter 0.00 - Standard Deviation 12.01 - Maximum Drawdown 0.00 - Max Drawdown Recovery Period -- Up Capture -- Down Capture -- Alpha -- Beta -- R-Squared -- Consistency -- Tracking Error -- Treynor Ratio -- Information Ratio -- Sharpe Ratio 0.76 - Total Portfolio NCREIF Timberland Index Positive Months Ratio 94.38 - Negative Months Ratio 5.63 - Best Quarter 19.37 - Worst Quarter -3.17 - Standard Deviation 7.02 - Maximum Drawdown -3.17 - Max Drawdown Recovery Period 13.00 - Up Capture -- Down Capture -- Alpha -- Beta -- R-Squared -- Consistency -- Tracking Error -- Treynor Ratio -- Information Ratio -- Sharpe Ratio 0.68 - City of Clearwater - Molpus Woodlands Fund III PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 153 -12 -4 4 12 20 28 36 44 52 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 0.00 (100)0.49 (100)7.71 (100)14.75 (59)12.56 (1)12.81 (3)9.78 (3)8.42 (16)7.12 (40)6.71 (23)„ NCREIF Timberland Index 1.53 (100)5.45 (100)10.02 (100)10.03 (99)10.86 (1)9.37 (69)7.47 (4)6.55 (70)6.19 (67)5.82 (50)˜ 5th Percentile 17.89 17.19 36.92 18.51 5.26 12.42 6.93 9.11 8.45 7.61 1st Quartile 16.77 15.45 34.26 16.57 3.72 11.14 5.66 8.01 7.48 6.64 Median 15.92 13.86 32.89 15.09 2.98 10.07 4.94 7.26 6.62 5.77 3rd Quartile 15.27 12.83 30.99 14.03 2.05 9.01 3.97 6.11 5.67 4.92 95th Percentile 12.85 10.12 26.44 11.90 0.14 7.17 1.67 3.11 3.31 2.59 Population 277 276 275 271 267 256 256 254 242 238 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Molpus Woodlands Fund III Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on quarterly periodicity. 154 -55 -40 -25 -10 5 20 35 50 65 80 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 9.77 (90)21.72 (1)13.33 (98)8.22 (5)-1.48 (100)1.93 (1)-0.75 (98)3.30 (97)4.03 (27)7.02 (100)„ NCREIF Timberland Index 9.45 (94)12.90 (1)9.17 (99)0.81 (9)1.30 (100)3.21 (1)3.63 (81)2.59 (99)4.97 (9)10.48 (100)˜ 5th Percentile 16.09 -23.79 51.61 6.36 33.71 -3.31 12.30 11.99 5.24 32.07 1st Quartile 13.30 -25.29 43.81 -3.06 30.13 -4.50 7.55 7.75 4.14 30.93 Median 12.07 -26.29 41.44 -4.86 27.78 -5.85 5.37 6.07 3.00 29.80 3rd Quartile 10.88 -27.77 39.29 -7.11 25.19 -7.30 3.94 5.11 1.86 28.41 95th Percentile 9.21 -30.33 20.96 -11.63 21.46 -11.03 1.53 3.86 -4.40 18.60 Population 279 287 290 292 311 305 320 322 311 303 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Molpus Woodlands Fund III Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on quarterly periodicity. 155 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $1,400,000 $2,800,000 $4,200,000 $5,600,000 $7,000,000 -$1,400,000Market ValueSep-15 Jun-16 Mar-17 Dec-17 Sep-18 Jun-19 Mar-20 Dec-20 Sep-21 Jun-22 Mar-23 Dec-23 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 10/01/2015 Beginning Market Value $4,920,195 $4,970,859 $4,921,918 $4,587,944 $3,936,912 $118,305 Net Contributions -$249,057 -$301,887 -$350,943 -$149,543 -$135,850 $2,974,325 Net Investment Return -$2,166 $399,884 $483,517 $786,882 $1,578,508 Ending Market Value $4,671,138 $4,671,138 $4,970,859 $4,921,918 $4,587,944 $4,671,138 City of Clearwater - Molpus Woodlands Fund IV MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 156 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio NCREIF Timberland Index 0 4 8 12 16 Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 0.00 0.04 4.90 12.99 6.33 4.61 -3.91 NCREIF Timberland Index 1.53 5.45 10.02 10.86 7.47 6.19 5.90 5.53 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio NCREIF Timberland Index 0 10 20 30 -10 -20Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 0.04 8.57 10.76 20.57 -5.78 1.53 -2.88 3.91 NCREIF Timberland Index 5.45 9.45 12.90 9.17 0.81 1.30 3.21 5.53 City of Clearwater - Molpus Woodlands Fund IV INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 157 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: October 1, 2015) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio NCREIF Timberland Index -5 0 5 10 15 20 Annualized Return (%)-4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 Risk (Annualized Standard Deviation) Total Portfolio NCREIF Timberland Index Positive Months Ratio 94.44 - Negative Months Ratio 5.56 - Best Quarter 19.91 - Worst Quarter -0.16 - Standard Deviation 12.78 - Maximum Drawdown -0.16 - Max Drawdown Recovery Period -- Up Capture -- Down Capture -- Alpha -- Beta -- R-Squared -- Consistency -- Tracking Error -- Treynor Ratio -- Information Ratio -- Sharpe Ratio 0.74 - Total Portfolio NCREIF Timberland Index Positive Months Ratio 88.89 - Negative Months Ratio 11.11 - Best Quarter 19.91 - Worst Quarter -5.96 - Standard Deviation 8.08 - Maximum Drawdown -7.27 - Max Drawdown Recovery Period 40.00 - Up Capture -- Down Capture -- Alpha -- Beta -- R-Squared -- Consistency -- Tracking Error -- Treynor Ratio -- Information Ratio -- Sharpe Ratio 0.29 - City of Clearwater - Molpus Woodlands Fund IV PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 158 -12 -4 4 12 20 28 36 44 52 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 0.00 (100)0.04 (100)4.90 (100)9.46 (99)12.99 (1)8.07 (85)6.33 (14)5.09 (86)4.61 (89)4.67 (79)„ NCREIF Timberland Index 1.53 (100)5.45 (100)10.02 (100)10.03 (99)10.86 (1)9.37 (69)7.47 (4)6.55 (70)6.19 (67)5.82 (50)˜ 5th Percentile 17.89 17.19 36.92 18.51 5.26 12.42 6.93 9.11 8.45 7.61 1st Quartile 16.77 15.45 34.26 16.57 3.72 11.14 5.66 8.01 7.48 6.64 Median 15.92 13.86 32.89 15.09 2.98 10.07 4.94 7.26 6.62 5.77 3rd Quartile 15.27 12.83 30.99 14.03 2.05 9.01 3.97 6.11 5.67 4.92 95th Percentile 12.85 10.12 26.44 11.90 0.14 7.17 1.67 3.11 3.31 2.59 Population 277 276 275 271 267 256 256 254 242 238 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Molpus Woodlands Fund IV Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on quarterly periodicity. 159 -55 -40 -25 -10 5 20 35 50 65 80 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 8.57 (98)10.76 (1)20.57 (96)-5.78 (61)1.53 (100)-2.88 (3)2.83 (90)3.34 (97)--„ NCREIF Timberland Index 9.45 (94)12.90 (1)9.17 (99)0.81 (9)1.30 (100)3.21 (1)3.63 (81)2.59 (99)4.97 (9)10.48 (100)˜ 5th Percentile 16.09 -23.79 51.61 6.36 33.71 -3.31 12.30 11.99 5.24 32.07 1st Quartile 13.30 -25.29 43.81 -3.06 30.13 -4.50 7.55 7.75 4.14 30.93 Median 12.07 -26.29 41.44 -4.86 27.78 -5.85 5.37 6.07 3.00 29.80 3rd Quartile 10.88 -27.77 39.29 -7.11 25.19 -7.30 3.94 5.11 1.86 28.41 95th Percentile 9.21 -30.33 20.96 -11.63 21.46 -11.03 1.53 3.86 -4.40 18.60 Population 279 287 290 292 311 305 320 322 311 303 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Molpus Woodlands Fund IV Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on quarterly periodicity. 160 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $20,900,000 $41,800,000 $62,700,000 $83,600,000 $104,500,000 -$20,900,000Market ValueSep-10 Jun-11 Mar-12 Dec-12 Sep-13 Jun-14 Mar-15 Dec-15 Sep-16 Jun-17 Mar-18 Dec-18 Sep-19 Jun-20 Mar-21 Dec-21 Sep-22 Jun-23 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 09/30/2010 Beginning Market Value $54,263,275 $56,658,944 $67,057,944 $62,200,202 $51,944,240 - Net Contributions -$460,532 -$460,532 ---- Net Investment Return $180,093 -$2,215,575 -$10,399,000 $4,857,742 $10,255,962 - Ending Market Value $53,982,837 $53,982,837 $56,658,944 $67,057,944 $62,200,202 - City of Clearwater - Multi Employer Property Trust MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 161 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio NCRIEF ODCE (VW) Gross 0 8 16 -8 -16Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 0.33 -3.91 -9.51 -2.24 1.17 2.48 4.43 6.21 NCRIEF ODCE (VW) Gross 0.25 -2.56 -7.27 -0.18 2.94 4.12 6.10 8.24 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio NCRIEF ODCE (VW) Gross 0 15 30 45 -15 -30Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio -3.91 -15.51 7.81 19.74 0.49 3.66 7.23 6.21 NCRIEF ODCE (VW) Gross -2.56 -12.02 7.47 22.17 1.19 5.34 8.35 8.24 City of Clearwater - Multi Employer Property Trust INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 162 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: October 1, 2010) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio NCRIEF ODCE (VW) Gross -6 0 6 12 18 Annualized Return (%)-4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 Risk (Annualized Standard Deviation) Total Portfolio NCRIEF ODCE (VW) Gross Positive Months Ratio 80.56 80.56 Negative Months Ratio 19.44 19.44 Best Quarter 6.74 7.97 Worst Quarter -6.07 -4.97 Standard Deviation 9.11 8.48 Maximum Drawdown -23.99 -18.73 Max Drawdown Recovery Period -- Up Capture 101.75 100.00 Down Capture 131.66 100.00 Alpha -2.01 0.00 Beta 1.04 1.00 R-Squared 0.93 1.00 Consistency 77.78 100.00 Tracking Error 2.42 0.00 Treynor Ratio -0.05 -0.03 Information Ratio -0.84 - Sharpe Ratio -0.56 -0.37 Total Portfolio NCRIEF ODCE (VW) Gross Positive Months Ratio 94.64 95.24 Negative Months Ratio 5.36 4.76 Best Quarter 6.74 7.97 Worst Quarter -6.07 -4.97 Standard Deviation 5.88 6.01 Maximum Drawdown -23.99 -18.73 Max Drawdown Recovery Period -- Up Capture 85.92 100.00 Down Capture 135.06 100.00 Alpha -1.24 0.00 Beta 0.92 1.00 R-Squared 0.88 1.00 Consistency 73.21 100.00 Tracking Error 2.07 0.00 Treynor Ratio 0.05 0.07 Information Ratio -0.92 - Sharpe Ratio 0.83 1.12 City of Clearwater - Multi Employer Property Trust PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 163 -30 -20 -10 0 10 20 30 40 50 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 0.33 (100)-3.91 (100)-9.51 (100)-12.67 (100)-2.24 (97)1.37 (98)1.17 (96)1.74 (99)2.48 (97)2.86 (94)„ NCRIEF ODCE (VW) Gross 0.25 (100)-2.56 (100)-7.27 (100)-9.74 (100)-0.18 (96)3.33 (98)2.94 (87)3.38 (94)4.12 (92)4.56 (81)˜ 5th Percentile 17.89 17.19 36.92 18.51 5.26 12.42 6.93 9.11 8.45 7.61 1st Quartile 16.77 15.45 34.26 16.57 3.72 11.14 5.66 8.01 7.48 6.64 Median 15.92 13.86 32.89 15.09 2.98 10.07 4.94 7.26 6.62 5.77 3rd Quartile 15.27 12.83 30.99 14.03 2.05 9.01 3.97 6.11 5.67 4.92 95th Percentile 12.85 10.12 26.44 11.90 0.14 7.17 1.67 3.11 3.31 2.59 Population 277 276 275 271 267 256 256 254 242 238 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Multi Employer Property Trust Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 164 -55 -40 -25 -10 5 20 35 50 65 80 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio -15.51 (100)7.81 (1)19.74 (97)0.49 (9)3.66 (100)7.23 (1)5.53 (46)8.02 (20)12.00 (1)12.21 (100)„ NCRIEF ODCE (VW) Gross -12.02 (100)7.47 (1)22.17 (95)1.19 (8)5.34 (100)8.35 (1)7.62 (25)8.77 (14)15.02 (1)12.50 (100)˜ 5th Percentile 16.09 -23.79 51.61 6.36 33.71 -3.31 12.30 11.99 5.24 32.07 1st Quartile 13.30 -25.29 43.81 -3.06 30.13 -4.50 7.55 7.75 4.14 30.93 Median 12.07 -26.29 41.44 -4.86 27.78 -5.85 5.37 6.07 3.00 29.80 3rd Quartile 10.88 -27.77 39.29 -7.11 25.19 -7.30 3.94 5.11 1.86 28.41 95th Percentile 9.21 -30.33 20.96 -11.63 21.46 -11.03 1.53 3.86 -4.40 18.60 Population 279 287 290 292 311 305 320 322 311 303 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Multi Employer Property Trust Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 165 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $34,900,000 $69,800,000 $104,700,000 -$34,900,000 -$69,800,000 -$104,700,000Market ValueApr-08 Apr-09 Apr-10 Apr-11 Apr-12 Apr-13 Apr-14 Apr-15 Apr-16 Apr-17 Apr-18 Apr-19 Apr-20 Apr-21 Apr-22 Apr-23 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 05/31/2008 Beginning Market Value $16,875,558 $16,563,070 $14,228,305 $19,515,706 $13,374,031 $19,346,573 Net Contributions $29,559 $82,521 $96,656 $105,711 $102,942 -$81,154,180 Net Investment Return $2,505,474 $2,764,999 $2,238,110 -$5,393,112 $6,038,732 $81,218,198 Ending Market Value $19,410,590 $19,410,590 $16,563,070 $14,228,305 $19,515,706 $19,410,590 City of Clearwater - Security Capital MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 166 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio Wilshire U.S. Real Estate Securities Index 0 15 30 45 Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 14.85 16.64 34.86 4.13 6.57 7.38 7.92 6.66 Wilshire U.S. Real Estate Securities Index 15.07 14.87 33.56 4.65 5.41 6.97 7.92 6.83 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio Wilshire U.S. Real Estate Securities Index 0 50 100 -50Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 16.64 15.67 -27.59 45.03 -4.59 26.97 -7.16 6.66 Wilshire U.S. Real Estate Securities Index 14.87 16.19 -26.70 46.11 -7.95 25.79 -4.80 6.83 City of Clearwater - Security Capital INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 167 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: May 1, 2008) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio Wilshire U.S. Real Estate Securities Index -12 -6 0 6 12 18 Annualized Return (%)-6.0 -4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 26.0 28.0 30.0 Risk (Annualized Standard Deviation) Total Portfolio Wilshire U.S. Real Estate Securities Index Positive Months Ratio 52.78 52.78 Negative Months Ratio 47.22 47.22 Best Quarter 16.69 17.22 Worst Quarter -20.27 -18.50 Standard Deviation 21.13 21.63 Maximum Drawdown -30.78 -30.09 Max Drawdown Recovery Period -- Up Capture 98.01 100.00 Down Capture 99.57 100.00 Alpha -0.41 0.00 Beta 0.97 1.00 R-Squared 0.99 1.00 Consistency 38.89 100.00 Tracking Error 2.22 0.00 Treynor Ratio 0.03 0.03 Information Ratio -0.27 - Sharpe Ratio 0.13 0.16 Total Portfolio Wilshire U.S. Real Estate Securities Index Positive Months Ratio 59.90 59.39 Negative Months Ratio 40.10 40.61 Best Quarter 42.00 40.91 Worst Quarter -48.10 -49.72 Standard Deviation 23.18 23.62 Maximum Drawdown -65.06 -64.51 Max Drawdown Recovery Period 33.00 35.00 Up Capture 98.09 100.00 Down Capture 98.51 100.00 Alpha -0.07 0.00 Beta 0.98 1.00 R-Squared 0.99 1.00 Consistency 45.18 100.00 Tracking Error 2.21 0.00 Treynor Ratio 0.08 0.08 Information Ratio -0.13 - Sharpe Ratio 0.35 0.36 City of Clearwater - Security Capital PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 168 -12 -4 4 12 20 28 36 44 52 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 14.85 (84)16.64 (9)34.86 (20)18.14 (8)4.13 (17)11.87 (13)6.57 (9)7.94 (27)7.38 (29)6.30 (36)„ Wilshire U.S. Real Estate Securities Index 15.07 (81)14.87 (34)33.56 (38)17.90 (10)4.65 (9)12.16 (9)5.41 (33)7.45 (45)6.97 (42)6.18 (40)˜ 5th Percentile 17.89 17.19 36.92 18.51 5.26 12.42 6.93 9.11 8.45 7.61 1st Quartile 16.77 15.45 34.26 16.57 3.72 11.14 5.66 8.01 7.48 6.64 Median 15.92 13.86 32.89 15.09 2.98 10.07 4.94 7.26 6.62 5.77 3rd Quartile 15.27 12.83 30.99 14.03 2.05 9.01 3.97 6.11 5.67 4.92 95th Percentile 12.85 10.12 26.44 11.90 0.14 7.17 1.67 3.11 3.31 2.59 Population 277 276 275 271 267 256 256 254 242 238 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - Security Capital Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 169 -55 -40 -25 -10 5 20 35 50 65 80 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio 15.67 (8)-27.59 (73)45.03 (18)-4.59 (47)26.97 (58)-7.16 (72)4.91 (60)5.71 (59)4.70 (12)33.13 (3)„ Wilshire U.S. Real Estate Securities Index 16.19 (5)-26.70 (57)46.11 (16)-7.95 (80)25.79 (70)-4.80 (32)4.84 (61)7.62 (27)4.81 (10)31.53 (14)˜ 5th Percentile 16.09 -23.79 51.61 6.36 33.71 -3.31 12.30 11.99 5.24 32.07 1st Quartile 13.30 -25.29 43.81 -3.06 30.13 -4.50 7.55 7.75 4.14 30.93 Median 12.07 -26.29 41.44 -4.86 27.78 -5.85 5.37 6.07 3.00 29.80 3rd Quartile 10.88 -27.77 39.29 -7.11 25.19 -7.30 3.94 5.11 1.86 28.41 95th Percentile 9.21 -30.33 20.96 -11.63 21.46 -11.03 1.53 3.86 -4.40 18.60 Population 279 287 290 292 311 305 320 322 311 303 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - Security Capital Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 170 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $5,600,000 $11,200,000 $16,800,000 $22,400,000 $28,000,000 -$5,600,000Market ValueDec-15 Jun-16 Dec-16 Jun-17 Dec-17 Jun-18 Dec-18 Jun-19 Dec-19 Jun-20 Dec-20 Jun-21 Dec-21 Jun-22 Dec-22 Jun-23 Dec-23 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 01/01/2016 Beginning Market Value $14,706,908 $15,362,866 $18,277,582 $17,020,352 $14,181,452 $5,708,283 Net Contributions -----$4,204,455 Net Investment Return -$180,624 -$836,582 -$2,914,716 $1,257,230 $2,838,900 $4,613,546 Ending Market Value $14,526,284 $14,526,284 $15,362,866 $18,277,582 $17,020,352 $14,526,284 City of Clearwater - U.S. Real Estate Investment Fund MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 171 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio NCRIEF ODCE (VW) Gross 0 8 16 -8 -16Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio -1.23 -5.45 -10.94 -3.10 1.19 3.22 -4.45 NCRIEF ODCE (VW) Gross 0.25 -2.56 -7.27 -0.18 2.94 4.12 6.10 4.91 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio NCRIEF ODCE (VW) Gross 0 15 30 45 -15 -30Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio -5.45 -15.95 7.39 20.02 0.94 8.11 9.16 4.45 NCRIEF ODCE (VW) Gross -2.56 -12.02 7.47 22.17 1.19 5.34 8.35 4.91 City of Clearwater - U.S. Real Estate Investment Fund INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 172 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: December 1, 2015) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio NCRIEF ODCE (VW) Gross -5 0 5 10 15 20 Annualized Return (%)-4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 Risk (Annualized Standard Deviation) Total Portfolio NCRIEF ODCE (VW) Gross Positive Months Ratio 77.78 80.56 Negative Months Ratio 22.22 19.44 Best Quarter 7.07 7.97 Worst Quarter -6.32 -4.97 Standard Deviation 9.50 8.48 Maximum Drawdown -25.55 -18.73 Max Drawdown Recovery Period -- Up Capture 93.03 100.00 Down Capture 135.18 100.00 Alpha -2.84 0.00 Beta 1.06 1.00 R-Squared 0.89 1.00 Consistency 77.78 100.00 Tracking Error 3.21 0.00 Treynor Ratio -0.06 -0.03 Information Ratio -0.89 - Sharpe Ratio -0.62 -0.37 Total Portfolio NCRIEF ODCE (VW) Gross Positive Months Ratio 91.51 92.45 Negative Months Ratio 8.49 7.55 Best Quarter 7.07 7.97 Worst Quarter -6.32 -4.97 Standard Deviation 6.76 6.12 Maximum Drawdown -25.55 -18.73 Max Drawdown Recovery Period -- Up Capture 98.63 100.00 Down Capture 126.67 100.00 Alpha -0.85 0.00 Beta 1.02 1.00 R-Squared 0.84 1.00 Consistency 84.91 100.00 Tracking Error 2.67 0.00 Treynor Ratio 0.03 0.03 Information Ratio -0.29 - Sharpe Ratio 0.39 0.55 City of Clearwater - U.S. Real Estate Investment Fund PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 173 -30 -20 -10 0 10 20 30 40 50 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio -1.23 (100)-5.45 (100)-10.94 (100)-13.72 (100)-3.10 (97)0.72 (98)1.19 (96)2.11 (98)3.22 (96)4.13 (89)„ NCRIEF ODCE (VW) Gross 0.25 (100)-2.56 (100)-7.27 (100)-9.74 (100)-0.18 (96)3.33 (98)2.94 (87)3.38 (94)4.12 (92)4.56 (81)˜ 5th Percentile 17.89 17.19 36.92 18.51 5.26 12.42 6.93 9.11 8.45 7.61 1st Quartile 16.77 15.45 34.26 16.57 3.72 11.14 5.66 8.01 7.48 6.64 Median 15.92 13.86 32.89 15.09 2.98 10.07 4.94 7.26 6.62 5.77 3rd Quartile 15.27 12.83 30.99 14.03 2.05 9.01 3.97 6.11 5.67 4.92 95th Percentile 12.85 10.12 26.44 11.90 0.14 7.17 1.67 3.11 3.31 2.59 Population 277 276 275 271 267 256 256 254 242 238 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - U.S. Real Estate Investment Fund Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 174 -55 -40 -25 -10 5 20 35 50 65 80 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio -15.95 (100)7.39 (1)20.02 (97)0.94 (8)8.11 (100)9.16 (1)8.36 (19)10.72 (6)--„ NCRIEF ODCE (VW) Gross -12.02 (100)7.47 (1)22.17 (95)1.19 (8)5.34 (100)8.35 (1)7.62 (25)8.77 (14)15.02 (1)12.50 (100)˜ 5th Percentile 16.09 -23.79 51.61 6.36 33.71 -3.31 12.30 11.99 5.24 32.07 1st Quartile 13.30 -25.29 43.81 -3.06 30.13 -4.50 7.55 7.75 4.14 30.93 Median 12.07 -26.29 41.44 -4.86 27.78 -5.85 5.37 6.07 3.00 29.80 3rd Quartile 10.88 -27.77 39.29 -7.11 25.19 -7.30 3.94 5.11 1.86 28.41 95th Percentile 9.21 -30.33 20.96 -11.63 21.46 -11.03 1.53 3.86 -4.40 18.60 Population 279 287 290 292 311 305 320 322 311 303 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - U.S. Real Estate Investment Fund Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 175 The summary has been compiled using data from sources believed to be reliable but is not guaranteed to be accurate or complete. Please refer to the official custodial account statement for verification. For Institutional Use Only. MARKET VALUES & CASH FLOW SUMMARY Total Portfolio Net Cash Flow $0 $7,300,000 $14,600,000 $21,900,000 $29,200,000 $36,500,000 -$7,300,000Market ValueMay-15 Feb-16 Nov-16 Aug-17 May-18 Feb-19 Nov-19 Aug-20 May-21 Feb-22 Nov-22 Aug-23 Sep-24 Last Quarter 2024 YTD 2023 2022 2021 Since Inception Inception Date Total Portfolio 06/30/2015 Beginning Market Value $23,517,112 $23,538,979 $25,543,322 $14,445,757 $12,818,243 $5,000,000 Net Contributions --- $8,000,000 -$640,253 $9,461,438 Net Investment Return $180,183 $158,316 -$1,937,384 $3,097,565 $2,267,766 $9,302,815 Ending Market Value $23,697,295 $23,697,295 $23,538,979 $25,543,322 $14,445,757 $23,697,295 City of Clearwater - USAA MARKET VALUES & CASH FLOW SUMMARY Period Ending 09.30.24 |Q3 24 176 TOTAL PORTFOLIO TRAILING PERFORMANCE Total Portfolio NCRIEF ODCE (VW) Gross 0 6 12 -6 -12 -18Rates Of Return (%)Last 3 Months CYTD 1 Year 3 Years 5 Years 7 Years 10 Years Inception Total Portfolio 0.77 0.67 0.18 5.53 7.71 7.19 -7.81 NCRIEF ODCE (VW) Gross 0.25 -2.56 -7.27 -0.18 2.94 4.12 6.10 5.42 TOTAL PORTFOLIO CALENDAR PERFORMANCE Total Portfolio NCRIEF ODCE (VW) Gross 0 15 30 45 -15 -30Rates Of Return (%)CYTD 2023 2022 2021 2020 2019 2018 Inception Total Portfolio 0.67 -7.85 13.80 18.42 11.12 5.78 6.65 7.81 NCRIEF ODCE (VW) Gross -2.56 -12.02 7.47 22.17 1.19 5.34 8.35 5.42 City of Clearwater - USAA INVESTMENT RETURNS | TOTAL PORTFOLIO Period Ending 9.30.24 |Q3 24 Performance returns over one-year are annualized. For important details regarding benchmarks, please refer the slides entitled "Total Fund Policy Benchmark Summary" in this presentation. 177 INCEPTION3 YEAR Composite Risk VS. Total Return (since inception: June 1, 2015) Cash - 90 Day U.S. Treasury Bill Fixed Income - Blmbg. U.S. Aggregate Index U.S. Equities - Russell 3000 Index International Equities - MSCI AC World ex USA index Real Estate - Wilshire U.S. REIT Index Commodities - Bloomberg Commodity Index Total Return Strategic Opportunities - HFRX Absolute Return Index Total Portfolio NCRIEF ODCE (VW) Gross -5 0 5 10 15 20 Annualized Return (%)-4.0 -2.0 0.0 2.0 4.0 6.0 8.0 10.0 12.0 14.0 16.0 18.0 20.0 22.0 24.0 Risk (Annualized Standard Deviation) Total Portfolio NCRIEF ODCE (VW) Gross Positive Months Ratio 88.89 80.56 Negative Months Ratio 11.11 19.44 Best Quarter 11.30 7.66 Worst Quarter -7.92 -5.17 Standard Deviation 8.78 8.43 Maximum Drawdown -8.64 -19.91 Max Drawdown Recovery Period -- Up Capture 110.99 100.00 Down Capture 20.83 100.00 Alpha 6.41 0.00 Beta 0.66 1.00 R-Squared 0.40 1.00 Consistency 91.67 100.00 Tracking Error 7.37 0.00 Treynor Ratio 0.04 -0.04 Information Ratio 0.88 - Sharpe Ratio 0.26 -0.47 Total Portfolio NCRIEF ODCE (VW) Gross Positive Months Ratio 93.75 92.86 Negative Months Ratio 6.25 7.14 Best Quarter 11.30 7.66 Worst Quarter -7.92 -5.17 Standard Deviation 6.40 5.99 Maximum Drawdown -8.64 -19.91 Max Drawdown Recovery Period -- Up Capture 107.41 100.00 Down Capture 12.46 100.00 Alpha 4.75 0.00 Beta 0.62 1.00 R-Squared 0.33 1.00 Consistency 83.93 100.00 Tracking Error 5.71 0.00 Treynor Ratio 0.10 0.03 Information Ratio 0.48 - Sharpe Ratio 0.91 0.51 City of Clearwater - USAA PORTFOLIO STATISTICAL SUMMARY Period Ending 9.30.24 |Q3 24 For Institutional Use Only. 178 -20 -10 0 10 20 30 40 50 ReturnLast Qtr CYTD Last 1 Year Last 2 Years Last 3 Years Last 4 Years Last 5 Years Last 6 Years Last 7 Years Last 8 Years Total Portfolio 0.77 (100)0.67 (100)0.18 (100)-2.06 (100)5.53 (3)7.50 (93)7.71 (3)6.96 (61)7.19 (39)7.69 (4)„ NCRIEF ODCE (VW) Gross 0.25 (100)-2.56 (100)-7.27 (100)-9.74 (100)-0.18 (96)3.33 (98)2.94 (87)3.38 (94)4.12 (92)4.56 (81)˜ 5th Percentile 17.89 17.19 36.92 18.51 5.26 12.42 6.93 9.11 8.45 7.61 1st Quartile 16.77 15.45 34.26 16.57 3.72 11.14 5.66 8.01 7.48 6.64 Median 15.92 13.86 32.89 15.09 2.98 10.07 4.94 7.26 6.62 5.77 3rd Quartile 15.27 12.83 30.99 14.03 2.05 9.01 3.97 6.11 5.67 4.92 95th Percentile 12.85 10.12 26.44 11.90 0.14 7.17 1.67 3.11 3.31 2.59 Population 277 276 275 271 267 256 256 254 242 238 PEER GROUP ANALYSIS - ANNUALIZED City of Clearwater - USAA Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 179 -55 -40 -25 -10 5 20 35 50 65 80 Return2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 Total Portfolio -7.85 (100)13.80 (1)18.42 (97)11.12 (5)5.78 (100)6.65 (1)9.30 (11)12.34 (5)--„ NCRIEF ODCE (VW) Gross -12.02 (100)7.47 (1)22.17 (95)1.19 (8)5.34 (100)8.35 (1)7.62 (25)8.77 (14)15.02 (1)12.50 (100)˜ 5th Percentile 16.09 -23.79 51.61 6.36 33.71 -3.31 12.30 11.99 5.24 32.07 1st Quartile 13.30 -25.29 43.81 -3.06 30.13 -4.50 7.55 7.75 4.14 30.93 Median 12.07 -26.29 41.44 -4.86 27.78 -5.85 5.37 6.07 3.00 29.80 3rd Quartile 10.88 -27.77 39.29 -7.11 25.19 -7.30 3.94 5.11 1.86 28.41 95th Percentile 9.21 -30.33 20.96 -11.63 21.46 -11.03 1.53 3.86 -4.40 18.60 Population 279 287 290 292 311 305 320 322 311 303 PEER GROUP ANALYSIS - CALENDAR City of Clearwater - USAA Period Ending 9.30.24 |Q3 24 Parentheses contain percentile rankings. Calculation based on monthly periodicity. 180 Market Value $Last Quarter 1 Year 3 Years 5 Years 7 Years 10 Years Since Inception Inception Date Total Portfolio 1,346,209,991 4.96 19.35 3.56 8.17 7.92 7.62 8.75 1987 Total Fixed Income 344,620,083 5.28 12.43 -0.88 0.84 1.78 2.17 4.22 1987 Dodge & Cox 174,405,130 5.59 13.25 -0.03 1.51 2.30 2.59 0.00 2004 In House Account 4,422,425 0.00 0.00 0.00 0.00 0.00 0.00 -5.58 1987 Security Lending Income Account 1,220,679 11.72 19.06 2.28 -1.28 -3.98 -5.88 -5.24 2003 Western Asset Management Co.164,571,849 5.38 12.30 -1.81 0.19 1.35 1.86 2.05 2004 Total U.S. Equities 600,386,382 5.27 30.22 7.48 14.25 13.15 11.99 10.90 1987 Total U.S. Large Cap Equities 420,477,540 4.92 35.56 10.35 15.34 14.05 12.69 10.56 1988 Aletheia Research CLOSEDº------- -3.29 2007 Eagle Capital Management 75,581,183 4.08 35.82 9.84 17.15 14.98 13.17 14.84 2013 Manning and Napier 33,762,708 7.30 20.82 6.96 9.51 9.36 9.20 10.87 2013 NTGI-QM R1000G 223,138,573 3.18 42.04 11.55 --- 12.39 2020 NTGI-QM R1000V 87,995,075 9.40 27.33 9.70 11.43 10.10 9.57 13.35 2007 Voya Investment Mgmt¹--- 14.60 28.22 19.75 15.43 8.76 1987 Total U.S. Mid Cap Equities 118,081,560 5.32 21.19 2.77 12.91 11.15 10.06 8.77 1988 Artisan Partners 55,553,539 2.59 16.47 -3.87 14.38 14.19 11.26 7.55 2001 Boston Partners 62,528,021 7.86 25.71 9.44 --- 15.97 2020 Mid Cap Dummy Account -------- Wedge Capital Mgmt CLOSED²---- -14.49 -3.37 4.48 9.77 2007 Total U.S. Small Cap Equities 61,827,282 7.65 15.09 -1.18 10.07 11.26 11.52 13.94 2003 Atlanta Capital Mgmt 19,814,013 9.51 22.05 8.89 10.17 11.48 12.45 8.32 2003 Riverbridge Partners 28,943,629 6.70 9.96 -8.34 10.50 12.74 12.75 14.67 2010 Sycamore Small Cap Value 13,069,640 7.01 17.07 5.25 9.17 --8.22 2017 Systematic Financial Mgt CLOSED³----- 14.63 8.58 4.88 2003 LMCG SmallCap Selected G -------- Total International Equities 172,048,128 6.46 26.29 1.11 8.96 7.17 6.18 0.00 2001 Earnest Partners CLOSEDºº------ -10.60 1.84 2008 DFA Emerging Markets 14,513,865 6.61 24.27 -0.89 6.07 --3.00 2017 International Dummy Account -------- Thompson, Siegel & Walmsley 63,750,125 8.35 22.77 4.27 7.64 4.89 -6.16 2015 WCM Investment Management 93,784,137 5.18 29.69 -0.46 11.29 11.18 -11.77 2015 Wellington Mgmt CLOSED¹¹------- 33.42 2008 WHV Closed²²------ -15.73 1.32 2008 Eaton Vance Mgmt CLOSED -------- NTGI-QM Enhanced EAFE -------- Total Real Estate 229,155,398 2.64 1.88 3.59 5.26 6.16 6.90 0.00 2008 COMPARATIVE PERFORMANCE - IRR City of Clearwater Period Ending 9.30.24 |Q3 24 181 COMPARATIVE PERFORMANCE - IRR City of Clearwater Period Ending 9.30.24 |Q3 24 Market Value $Last Quarter 1 Year 3 Years 5 Years 7 Years 10 Years Since Inception Inception Date Hancock 7,867,601 0.00 4.81 6.75 5.06 4.08 3.93 4.27 2012 IFM Global Infrastructure (US) L.P.97,060,786 3.42 6.04 7.58 8.66 10.72 - 10.72 2017 Molpus Woodlands Fund III 7,938,867 0.00 7.73 12.60 9.24 6.28 5.84 5.82 2011 Molpus Woodlands Fund IV 4,671,138 0.00 4.92 13.40 6.18 4.38 -3.97 2015 Multi-Employer Property Trust 53,982,837 0.33 -9.51 -2.24 1.17 2.48 4.42 6.02 2010 Security Capital 19,410,590 14.85 34.75 4.20 6.62 7.14 8.90 31.92 2008 U.S. Real Estate Investment Fund 14,526,284 -1.23 -10.91 -3.10 1.19 3.22 -4.47 2015 USAA 23,697,295 0.77 0.18 4.30 6.58 6.81 -7.68 2015 º As of periods ending 07/31/2012 ¹ As of periods ending 08/31/2022 ² As of periods ending 04/30/2020 ³ As of periods ending 08/31/2018 ºº As of periods ending 03/31/2017 ¹¹ As of periods ending 01/31/2012 ²² As of periods ending 05/31/2016 182 Market Value $CYTD 2023 2022 2021 2020 2019 Total Portfolio 1,346,209,991 10.55 13.75 -14.82 13.45 15.04 20.19 Total Fixed Income 344,620,083 5.08 6.54 -12.39 -1.29 8.84 9.23 Dodge & Cox 174,405,130 5.63 7.23 -10.86 -0.98 8.71 9.06 In House Account 4,422,425 0.00 0.00 -99.92 0.00 -88.27 0.00 Security Lending Income Account 1,220,679 14.85 5.87 0.35 -20.50 -4.61 -24.81 Western Asset Management Co.164,571,849 4.63 6.05 -14.20 -1.51 9.04 9.73 Total U.S. Equities 600,386,382 17.02 27.54 -20.72 22.05 22.11 29.48 Total U.S. Large Cap Equities 420,477,540 21.41 30.70 -20.67 25.36 17.98 30.01 Eagle Capital Management 75,581,183 23.49 38.35 -25.04 29.62 16.22 31.25 Manning and Napier 33,762,708 12.76 8.94 -3.57 21.23 3.76 23.20 NTGI-QM R1000G 223,138,573 24.50 43.24 -29.09 30.85 -- NTGI-QM R1000V 87,995,075 16.21 13.57 -7.62 25.17 4.48 26.55 Total U.S. Mid Cap Equities 118,081,560 9.88 21.27 -20.86 18.78 30.05 29.47 Artisan Partners 55,553,539 6.93 25.93 -36.30 10.53 55.00 38.49 Boston Partners 62,528,021 12.63 17.56 -6.90 27.91 -- Total U.S. Small Cap Equities 61,827,282 3.92 18.93 -20.76 11.89 30.90 26.74 Atlanta Capital Mgmt 19,814,013 9.23 23.78 -12.16 19.51 10.85 26.16 Riverbridge Partners 28,943,629 0.20 20.03 -32.10 3.42 53.48 27.30 Sycamore Small Cap Value 13,069,640 4.79 11.58 -6.34 24.77 5.09 26.21 Total International Equities 172,048,128 13.97 15.26 -21.03 13.84 18.03 27.49 DFA Emerging Markets 14,513,865 15.01 12.76 -16.40 5.84 13.83 16.04 Thompson, Siegel & Walmsley 63,750,125 11.31 16.75 -14.08 13.32 5.42 21.65 WCM Investment Management 93,784,137 15.94 15.11 -27.77 17.70 29.98 38.84 Total Real Estate 229,155,398 1.31 -1.86 5.46 20.52 1.76 10.30 Hancock 7,867,601 -0.58 4.64 6.96 9.80 -0.37 3.89 IFM Global Infrastructure (US) L.P.97,060,786 3.29 8.40 8.16 17.75 2.82 14.61 Molpus Woodlands Fund III 7,938,867 0.49 9.67 21.35 12.76 8.04 -1.43 Molpus Woodlands Fund IV 4,671,138 0.04 8.41 10.63 20.16 -5.70 1.55 Multi-Employer Property Trust 53,982,837 -3.92 -15.51 7.81 19.74 0.49 3.66 Security Capital 19,410,590 16.67 15.69 -27.57 45.04 -4.51 41.40 U.S. Real Estate Investment Fund 14,526,284 -5.45 -15.95 7.39 20.02 0.93 8.11 USAA 23,697,295 0.67 -7.85 14.02 18.16 12.42 7.38 COMPARATIVE PERFORMANCE - IRR City of Clearwater Period Ending 9.30.24 |Q3 24 183 City Of Clearwater Employees' Pension Plan Q3 24Period Ending 9.30.24 |appendix 184 Q3 24Period Ending 9.30.24 | ALPHA Alpha measures a manager’s rate of return in excess of that which can be explained by its systematic risk, or Beta. It is a result of regressing a manager’s returns against those of a benchmark index. A positive alpha implies that a manager has added value relative to its benchmark on a risk-adjusted basis. BETA Beta measures a manager’s sensitivity to systematic, or market risk. Beta is a result of the analysis regressing a manager’s returns against those of a benchmark Index. A manager with a Beta of 1 should move perfectly with a benchmark. A Beta of less than 1 implies that a manager’s returns are less volatile than the market’s (i.e., selected benchmarks). A Beta of greater than 1 implies that a manager exhibits greater volatility than the market (i.e., selected benchmark). BEST (WORST) QUARTER Best (Worst) Quarter is the best (worst) three- month return in the measurement period. The three-month period is not necessarily a calendar quarter. CONSISTENCY (BATTING AVERAGE) Formerly known as Batting Average, Consistency measures the percentage of time an active manager outperforms the benchmark. glossary CAPTURE RATIO Up Market Capture is the average return of a manager relative to a benchmark index using only periods where the benchmark return was positive. Down Market Capture is the average return of a manager relative to a benchmark index using only periods where the benchmark return was negative. An Up Market Capture of greater than 100% and a Down Market Capture of less than 100% is considered desirable. INFORMATION RATIO The Information Ratio measures a manager’s excess return over the passive index divided by the volatility of that excess return or Tracking Error. To obtain a higher Information Ratio, which is preferable, a manager must demonstrate the ability to generate returns above its benchmark while avoiding large performance swings relative to that same benchmark. MAXIMUM DRAWDOWN The Maximum Drawdown measures the maximum observed percentage loss from a peak to a trough in the measurement period. MAX DRAWDOWN RECOVERY PERIOD The Maximum Drawdown Recovery period counts the number of months needed to meet or exceed the prior peak starting from the beginning of the Maximum Drawdown period. If the prior peak has not been met or exceeded, this statistic will not populate. PERCENTILE RANK Percentile Rankings are based on a manager’s performance relative to all other available funds in its universe. Percentiles range from 1, being the best, to 100 being the worst. A ranking in the 50th percentile or above demonstrates that the manager has performed better on a relative basis than at least 50% of its peers. POSITIVE (NEGATIVE) MONTHS RATIO Positive (Negative) Months Ratio is the ratio of months in the measurement period where the returns are positive (negative). RISK-ADJUSTED PERFORMANCE Risk-adjusted Performance, or RAP, measures the level of return that an investment option would generate given a level of risk equivalent to the benchmark index. R-SQUARED R-squared measures the portion of a manager’s movements that are explained by movements in a benchmark index. R-squared values range from 0 to 100. An R-squared of 100 means that all movements of a manager are completely explained by movements in the index. This measurement is identified as the coefficient of determination from a regression equation. A high R-squared value supports the validity of the Alpha and Beta measures, and it can be used as a measure of style consistency. CONTINUED… 185 Q3 24Period Ending 9.30.24 | SHARPE RATIO Sharpe ratio measures a manager’s return per unit of risk, or standard deviation. It is the ratio of a manager’s excess return above the risk-free rate divided by a manager’s standard deviation. A higher Sharpe ratio. STANDARD DEVIATION Standard Deviation is a measure of the extent to which observations in a series vary from the arithmetic mean of the series. This measure of volatility or risk allows the estimation of a range of values for a manager’s returns. The wider the range, the more uncertainty, and, therefore, the riskier a manager is assumed to be. TRACKING ERROR Tracking Error is the standard deviation of the portfolio’s residual (i.e. excess) returns. The lower the tracking error, the closer the portfolio returns have been to its risk index. Aggressively managed portfolios would be expected to have higher tracking errors than portfolios with a more conservative investment style.. TREYNOR RATIO The Treynor Ratio is a measure of reward per unit of risk. With Treynor, the numerator (i.e. reward) is defined as the excess return of the portfolio versus the risk-free rate. The denominator (i.e. risk) is defined as the portfolio beta. The result is a measure of excess return per unit of portfolio systematic risk. As with Sharpe and Sortino ratios, the Treynor Ratio only has value when it is used as the basis of comparison between portfolios. The higher the Treynor Ratio, the better. glossary 186 City Of Clearwater Employees' Pension Plan Q3 24Period Ending 9.30.24 |investment review | evaluation methodology QUANTITATIVE EVALUATION ITEMS QUALITATIVE EVALUATION ITEMS 3/5 Year Risk- adjusted Performance Fund Management MARKED FOR REVIEW The investment option’s 3 or 5 Year Annualized Risk Adjusted Performance falls below the 50th percentile of the peer group. A significant disruption to the investment option’s management team has been discovered. The following categories of the Investment Policy Monitor appear “Marked For Review” when: Fund Family 3/5 Year Performance vs. Peers A significant disruption to the investment option’s parent company has been discovered.The investment option’s 3 or 5 Year Annualized Peer Relative Performance falls below the 50th percentile of the peer group. 3/5 Year Style The investment option’s 3 or 5 Year R-Squared measure falls below the absolute threshold set per asset class. 3/5 Year Confidence The investment option’s 3 or 5 Year Confidence Rating falls below the 50th percentile of the peer group. CAPTRUST’s Investment Policy Monitoring Methodology The Investment Policy Monitoring Methodology document describes the systems and procedures CAPTRUST uses to monitor and evaluate the investment vehicles in your plan/account on a quarterly basis. Our current Investment Policy Monitoring Methodology document can be accessed through the following link: captrust.com/investmentmonitoring 187 Cover Memo City of Clearwater Main Library - Council Chambers 100 N. Osceola Avenue Clearwater, FL 33755 File Number: ID#25-0045 Agenda Date: 2/3/2025 Status: Agenda ReadyVersion: 1 File Type: Action ItemIn Control: Pension Trustees Agenda Number: 4.4 SUBJECT/RECOMMENDATION: Approve agreement with Longfellow Investment Management Co., LLC, for investment in the Longfellow Investment Management Co. core fixed income product; and authorize the appropriate officials to execute same. SUMMARY: One of the plan’s fixed income money managers, Western Asset Management Co., has been recommended for termination per a previous agenda item. The City’s investment consultant, CapTrust Advisors, conducted a manager search for a replacement fixed income money manager. The pension investment committee reviewed the search results at the November 22, 2024, quarterly committee meeting and selected Longfellow Investment Management Co., LLC (“LIM”) for recommendation to the Pension Trustees. The pension investment committee unanimously recommends LIM’s core fixed income fund for an initial investment of up to $160 million, or approximately 12.0% of the total plan investment portfolio. As of December 31, 2024, LIM’s core fixed income performance over the past five years has been as follows: Benchmark Performance Index Calendar 2024 2.19% 1.25% Last 3 years -1.96% -2.41% Last 5 years 0.35% -0.33% Investment manager fees will be 0.30% on the first $35 million; 0.25% on the next $35 million; 0.15% on the next $50 million, and 0.135% thereafter. The pension plan’s outside counsel, Klausner, Kaufman, Jensen and Levinson, has reviewed and approved the Advisory Agreement for execution. APPROPRIATION CODE AND AMOUNT: 6467410-530100 $350,000 annually Page 1 City of Clearwater Printed on 1/27/2025 1 Longfellow Investment Management Co., LLC ADVISORY AGREEMENT FOR FIXED INCOME This AGREEMENT dated the 19th day of December 2024 by and between City of Clearwater Employees’ Pension Fund (the "Client"), and Longfellow Investment Management Co., LLC, a Massachusetts Limited Liability Company (the "Advisor"). In consideration of the mutual covenants contained herein, the parties hereto agree as follows: 1. Appointment of Advisor. Effective on this Agreement date above and until this appointment is terminated as provided in Section 8 hereof, the Client hereby appoints the Advisor as agent and attorney-in-fact with full power and authority to act on behalf of the Account (as hereinafter defined) with respect to managing the investment and reinvestment of all or any portion of the assets which are from time to time held in the Account together with all other assets which may be exchanged or substituted therefor or added thereto. The Advisor hereby acknowledges and agrees to accept such appointment pursuant to the terms and conditions of this Agreement. 2. The Account. (a) The Client will be responsible for the establishment and maintenance of proper arrangements regarding the custody of the Securities (as hereinafter defined), cash and other assets to be managed by the Advisor (such Securities, cash and other assets collectively referred to herein as the "Account") and the delivery and receipt of such Securities and other assets to the Client’s Custodian and/or Prime Broker. The Advisor shall have no responsibility or liability of any type or kind with respect to such custody arrangements or the acts, conduct or omissions of the holder of the Account (the "Custodian"). The Advisor shall not act as custodian for assets of the Account or take or have possession of any assets of the Account. (b) The Client hereby authorizes the Advisor, as its agent and attorney-in-fact, to instruct, from time to time, the Custodian with respect to the Account to deliver or receive any cash, property, Securities or other assets sold, exchanged or otherwise dealt with or disposed of, from time to time, and to pay or receive cash for any and all Securities or other assets delivered to or by the Custodian. 2 (c) The Client agrees to furnish the Custodian such authorizations as it and the Advisor may request to implement the provisions of this Agreement. 3. Advisor's General Authority. (a) Subject to the restrictions, if any, set forth on Annex A hereto, as amended from time to time, the Advisor shall have full discretionary authority to make determinations as to: (i) the purchase, sale, exchange or conversion of, or other transactions in any and all stocks, bonds, notes, certificates of deposit, interests of participation, options, futures, evidences of indebtedness, or rights to subscribe to or purchase any of the foregoing or any other security or asset, including cash held for investment (any one of the foregoing referred to herein as a "Security" or collectively as the "Securities"); (ii) which Securities or other assets are to be bought or sold; (iii) where Securities or other assets are to be bought or sold and the total amount of Securities or other assets to be bought or sold for the Account; all without obtaining the prior consent of the Client or consulting with the Client prior to effecting any of the foregoing. (b) The Advisor will use its best efforts to select investments on the basis of the Advisor's judgment of their possibilities for achieving the investment objectives as set forth on Annex A. In selecting investments, the Advisor will consider factors it deems relevant, including, but not limited to, the investment objectives as set forth on Annex A, and the nature and character of the Securities to be purchased or sold. The Advisor warrants that all actions taken in the exercise of the power herein granted shall be taken with the care, skill, prudence, and diligence under the circumstances then prevailing that a prudent man acting in like capacity and familiar with such matters would use in like situations. (c) The Client hereby authorizes the Advisor, as its agent and attorney-in-fact, to issue broker instructions, to purchase, sell and otherwise trade in and deal with, any Security, cash, or other asset in the Account for the account of and risk of the Client and generally to perform the services described in this Agreement. The Advisor is authorized so to act for the Client, in its sole discretion, with respect to any transaction without prior consultation with the Client. 3 (d) The Advisor shall have full and complete discretion to establish and execute portfolio transaction orders with one or more securities broker/dealer firms, including those which may have, from time to time, furnished the Advisor directly or indirectly, statistical and investment research information and other services. (e) The Client agrees to furnish the brokers such authorizations as they, the Advisor, or such brokers may request to implement the provisions of this Agreement. (f) The Advisor shall not be responsible for any action or inaction taken by any broker or dealer, or any loss incurred by reason of any action or inaction of any broker or dealer. (g) The Client hereby agrees that the Advisor's authority shall not be impaired, nor shall the Advisor be liable to the Client, because of the fact that the Advisor may effect transactions with respect to the Client's Account which are similar to or different from transactions effected for any other account which the Advisor manages, whether or not such transactions are effected at the same or different times. (h) The Advisor agrees that it is a fiduciary with regard to Client’s investment pursuant to the provisions of Florida Statute Section 112.656. 4. Reports. The Advisor will provide the Client as soon as practicable after the end of each calendar month with a report of the Account as of the last day of such calendar month on which the New York Stock Exchange is open for trading (the "Report Date"). Such report shall include a written schedule of assets held in the Account on the Report Date and a report of all transactions effected for the Account by the Advisor during the preceding calendar month. 5. Compensation to Advisor. The Client will pay to the Advisor, as full compensation for services rendered hereunder, a quarterly fee. The amount of the fee shall be computed as provided in the fee schedule set forth in the letter agreement (Annex B) hereto, which fee shall be amended from time to time by written agreement of the Client and the Advisor and which fee schedule, as amended, shall be part of this Agreement for all purposes as if included herein. 6. Representations and Warranties by Advisor to Client. (a) The Advisor represents that it is duly registered as an investment adviser with the Securities and Exchange Commission pursuant to the Investment Advisers Act of 1940 (the “Advisers Act”), as amended; and 4 (b) The Advisor has the authority, and has received all necessary consents, authorizations and other permissions necessary to enter into this Agreement and perform the services described in this Agreement as contemplated herein. (c) The information in its Form ADV on file with the Investment Adviser Registration Depository is true, correct, and complete and not misleading. For so long as the Advisor is performing such services as described in this Agreement, the Advisor shall notify Client immediately if at any time any of such representations and warranties in this Section 6 is no longer true and correct or, with the passing of time, no longer would be true or correct, in any material respect. 7. Representations and Warranties by Client to Advisor. (a) The Client represents and agrees that the terms hereof do not violate any obligation by which the Client is bound, whether arising by contract, operation of law or otherwise, and, if the Client is a corporation or trust that: (b) This Agreement has been duly authorized by appropriate action and when so executed and delivered will be binding upon the Client in accordance with its terms; (c) Client will deliver to the Advisor such evidence of such authority as the Advisor may reasonably require, whether by way of a certified resolution or otherwise; (d) Client represents and warrants that Client is a “qualified institutional buyer” (as defined in Rule 144A under the Securities Act). (e) Client represents and warrants that Client is not (i) a person or entity named on the List of Specially Designated Nationals and Blocked Persons administered by the U.S. Treasury Department's Office of Foreign Assets Control ("OFAC") or in any Executive Order issued by the President of the United States and administered by OFAC ("OFAC List"), or a person or entity prohibited by any OFAC sanctions program. (ii) a Designated National as defined in the Code of Federal Regulations, Part 515 of Title 31 or (iii) a non-U.S. shell bank or providing banking services indirectly to a non-U.S. shell bank (collectively, a "Prohibited Client"). Client agrees to provide law enforcement agencies, if requested thereby, such records as required by applicable law, provided that Client is permitted to do so under applicable law. Client represents that if it is a financial institution subject to the Bank Secrecy Act (31 U.S.C. Section 5311 et seq.) (the "BSA"), 5 as amended by the USA PATRIOT Act of 2001 (the "PATRIOT Act"), and its implementing regulations (collectively, the "BSA/PATRIOT Act"), that Client maintains policies and procedures reasonably designed to comply with applicable obligations under the BSA/PATRIOT Act. (f) Client is not (A) an employee benefit plan, as defined in Section 3(3) of the Employee Retirement Income Security Act of 1974, as amended (“ERISA”), subject to Title I of ERISA, a “plan,” as defined in Section 4975(d)(1) of the Internal Revenue Code of 1986, as amended (the “Code”), or subject to a statute, regulation, procedure, or restriction that is materially similar to Section 406 of ERISA or Section 4975 of the Code or that contains any prohibition against, limitation upon or requirement for, the provision of services under this Agreement (an “ERISA Plan”), (B) a person the assets of whom constitute assets of an ERISA Plan, or (C) a person acting on behalf of an ERISA Plan. For so long as the Advisor is performing such services as described in this Agreement, Client shall notify the Advisor immediately if at any time any of such representations and warranties in this Section 7 is no longer true and correct or, with the passing of time, no longer would be true or correct, in any material respect. 8. Termination. This Agreement may be terminated on not less than 30 days' written notice given by either party to the other by a nationally recognized next day courier service, registered or certified mail, return receipt requested, or electronically delivered to the parties referenced in Section 10. Such termination shall be without the payment of any penalty and without liability of either party to the other, except that the Client shall remain liable for any accrued but unpaid compensation due to the Advisor. 9. Other Agreements and Obligations. (a) It is understood that the Advisor, and its members may have: (i) advisory or other contracts with other individuals, corporations, charitable institutions, trust accounts, pension and profit-sharing plans, partnerships, and other organizations, and (ii) perform investment advisory or supervisory services for such individuals, corporations, charitable institutions, trust accounts, pension and profit-sharing plans, partnerships, and other organizations. 6 (b) The Client agrees that the Advisor and its members may give advice and take action in the performance of their respective duties with respect to any of their other clients which may differ from or may be similar to (in timing or nature or otherwise) advice given or action taken with respect to the Account. It is understood that, in some instances, this practice could result in a detrimental effect on the price or volume at which a transaction in a Security may be affected for the Client's Account. (c) Nothing in this Agreement shall be deemed to confer upon the Advisor any obligation to purchase or sell or to recommend for purchase or sale, or not to purchase or sell, or not to recommend for purchase or sale, for the Account a position in any Security or other asset which the Advisor or any of its members may purchase or sell for its, or their own accounts, or for the accounts of other clients. 10. Notices. Any notices, instructions or other communications required or contemplated by this Agreement, except notices of termination which must be communicated as provided in Section 8 hereof, shall be deemed to have been properly given if sent (i) by a nationally recognized next day courier service, (ii) by first class, registered or certified mail, postage prepaid, (iii) by facsimile or (iv) by electronic mail to the address of the party specified in this Agreement or such other address as either party may specify in writing. Such communications may include account statements, account activity reports and other Client financial information, and information the Advisor is required by law to deliver to Client. Client acknowledges the Advisor cannot guarantee the integrity, confidentiality or security of any information sent to Client by electronic mail or other form of electronic communication, notwithstanding any reasonable precautions taken by Advisor or any person acting on its behalf or at its direction. All such communications to the Client shall be addressed as follows: Jay Ravins City of Clearwater Municipal Services Building, 3rd Floor 100 S. Myrtle Ave. Clearwater, Florida 33756 Jay.Ravins@myClearwater.com 7 All such communications to the Advisor shall be addressed as follows: Nicole M. Tremblay, Esq., General Counsel Longfellow Investment Management Co., LLC 125 High Street, Suite 832 Boston, MA 02110 NMT@LongfellowIM.com Either party hereto may by written notice designate a different address. 11. Limitation of Liability, Actions. (a) In no event shall the Advisor be liable for any action performed or omitted to be performed or for any errors of judgment in connection with the management of the Account or the transactions contemplated by this Agreement, except that the Advisor may be held liable to the extent such liability arises as a result of gross negligence or malfeasance or violation of applicable law by the Advisor. (b) The Client hereby further agrees that, in connection with the management of the Account or otherwise in connection with the transactions contemplated by this Agreement, (i) No partner, officer, director, employee, or agent of the Advisor shall be subject to any personal liability whatsoever to the client, except only liability arising from gross negligence or malfeasance or violation of applicable law; and (ii) No shareholder in a partner, limited partner, or other affiliate of the Advisor shall be subject to any liability whatsoever to the Client. Except as expressly provided in clause (i) of the foregoing sentence, the Client shall look solely to the Advisor for satisfaction of claims or judgments of any nature arising in connection with the management of the Account or the transactions contemplated by this Agreement. (c) Nothing in this Agreement shall in any way constitute a waiver or limitation of any rights which the Client may have under state or federal securities laws, to the extent such rights may not be effectively waived or limited. 8 (d) This Section 11 shall survive any termination of this Agreement. 12. Confidentiality. The Advisor shall not disclose to any person, other than as referenced in Section 16, any information that it receives from Client or on Client’s behalf in connection with this Agreement or its management of the Account, or that it provides to Client and relates solely to the Account. Client shall not disclose to any person any investment advice or other information provided to Client by Advisor, and Client shall not use any such advice or information other than with respect to the Account. Notwithstanding the foregoing, (a) no party is required to keep confidential any information that (i) does not relate specifically or exclusively to Client or the Account or (ii) the party receives from a third person and without an obligation to maintain it in confidence, other than from the custodian of the Account or as a direct or indirect result of the disclosure of such information by such party, and (b) either party may disclose any advice or other information that it is otherwise prohibited from disclosing pursuant to this Section 12 to (i) any person who provides advice or other services to such party and is subject to hold such advice or other information in confidence, (ii) any governmental, regulatory, or self-regulatory authority pursuant to any formal or informal request, and (iii) any person two years after termination of this Agreement. This Section 12 shall survive any termination of this Agreement. The Advisor acknowledges that the Client is subject to Florida Statutes § 119.0701 (the “Public Records Statute”), the Advisor on its own behalf and on behalf of the limited liability company agrees to use commercially reasonable efforts to assist the Client in complying with a request for any public records in accordance with such statute. While the Advisor does not acknowledge that the Advisor is a “contractor” (as such term is defined in the Public Records Statute), the Advisor agrees to include the following provisions to the extent it is ultimately determined that the Advisor is determined to be a “contractor.” To the extent, and only to the extent, it is determined that the Advisor is a “contractor” (as such term is used in the Public Records Statute), the Advisor agrees to the following provisions that are required by the Public Records Statute: i. Keep and maintain public records required by the Client to perform the service. ii. Upon request from the Client or its public records custodian, provide the Client with a copy of the requested records or allow the records 9 to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in this chapter or as otherwise provided by law. iii. Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the Agreement term and following completion of the Agreement if the Advisor, as applicable, does not transfer the records to the public agency. iv. Upon completion of the Agreement (i) transfer, at no cost, to Client all public records in possession of the Advisor, (ii) or keep and maintain public records required by the Client to perform the services or to the extent reasonably necessary to satisfy any applicable legal or regulatory requirements or document retention policies. If the Advisor transfers all public records to the Client upon completion of the Agreement, the Advisor, as applicable, shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements to the extent such records are no longer subject to any applicable legal or regulatory requirements or document retention policies. If the Advisor keeps and maintains public records upon completion of the Agreement, the Advisor shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to Client, upon request from the Client or its public records custodian, in a format that is compatible with the information technology systems of the Client. To the extent the public records cannot reasonably be returned, such as firm electronic mail back-up records, back-up server tapes and any similar automated recordkeeping or retentions system, the Advisor will continue to be bound by obligations of confidentiality and other obligations hereunder. 10 13. Execution Counterparts. This Agreement may be executed in duplicate counterparts, each of which shall be considered as an original. 14. Receipt by Client of Advisor's Regulatory Documents. The Client acknowledges receipt of the written disclosure statement of the Advisor (Part 2A and Part 2B, as required of the Advisor's Form ADV) required by Rule 204-3 under the Investment Advisers Act not later than 48 hours prior to the time at which this Agreement was entered into; and that they have read, understood and consent to any conflicts of interest disclosed in the Advisor’s Form ADV, as may be amended from time to time. 15. Proxies. The Client shall vote all proxy statements related to the Securities in the Account. 16. Use of Client Name. Advisor may periodically use the name City of Clearwater Employees’ Pension Fund on a list of representative clients made available to existing clients, investment consultants/advisors and institutional prospects. The listing would be disclosed as follows and would include no additional information: City of Clearwater Employees’ Pension Fund. The following disclaimer shall also be included with representative client lists: “It is not known whether the listed clients approve or disapprove of Longfellow Investment Management Co., LLC or the services provided.” 17. Amendment. This Agreement, including any Appendices referred herein may not be amended, except as agreed in writing by the parties hereto; provided, that Client shall have agreed to an amendment of this Agreement if Advisor sends written notice of a proposed amendment to Client in accordance with Section 10 of this Agreement and Client fails to respond to the notice in writing within 30 days of the first date that the proposed amendment was sent. 18. Assignment. No assignment of this Agreement shall be made by the Advisor without the consent of the Client. Client may not assign this Agreement, except upon 30 days’ prior written notice to Advisor. For the purposes of this Section 18, “assignment” shall have the same meaning as that term is given in Section 202(a)(1) of the Advisers Act. 19. Ownership Changes. The Advisor will notify the Client of any changes in the Members of the Advisor within a reasonable time after such change occurs. 11 20. Governing Law. This Agreement shall be construed, and the rights and obligations of the parties hereunder enforced in accordance with the laws of the State of Florida. Jurisdiction and venue shall be in the Florida State 13th Circuit Court with jurisdiction in Hillsborough County, or the United States District for the Middle District of Florida, Tampa Division. 21. Headings for Reference Only. Headings preceding the text and sections of this Agreement have been inserted solely for convenience of reference and shall not be construed to affect its meaning, construction, or effect. 22. Entire Agreement. This Agreement, including the Appendices, is the entire agreement between the parties, and it supersedes all prior negotiations, correspondence, agreements, and understandings between the parties relating to the subject matter hereof. 23. Compliance with Florida Statutes, Section 112.662. The Advisor, on its own behalf and on behalf of the limited liability company, acknowledges that it has been provided with a copy of Florida Statutes, Section 112.662, which prohibits voting of proxies for reasons other than the pecuniary gain for the Client. To the extent the Partnership’s investments require voting of proxies, the Advisor, upon the Client’s written request, will, once a year, advise the Client in writing, that it has complied with the provisions of this statute to the best of its knowledge and belief. 24. E-Verify System. The Advisor acknowledges that the Client is subject to Florida Statutes 448.095 (the “E-Verify Statute”). The Advisor represents and warrants that it shall comply with the provisions of Florida Statutes 448.095 25. Pursuant to Florida Statutes Section 287.138 (Foreign Countries of Concern), and only to the extent required thereby, the Advisor confirms that: (i) the Advisor is not a “company of concern”; (ii) the Advisor is not owned by a government of a foreign country of concern; (iii) no government of a foreign country of concern has a controlling interest in the Advisor; and (iv) the Advisor is not organized under the laws of or has its principal place of business in a foreign country of concern. 26. Pursuant to Florida Statutes Section 787.06(13), and only to the extent required thereby, the Advisor hereby represents that it does not use “coercion for labor or services” as defined and described therein. [Reminder of Page Intentionally Left Blank] 12 IN WITNESS WHEREOF, the parties hereto set their hands as of the date first above written. Longfellow Investment Management Co., LLC By: ______________________________________ Michelle Martin Chief Administrative Officer Client: City of Clearwater Employees’ Pension Fund By: ________________________________________ Name Title (IMA v9/2024) 13 ANNEX A INVESTMENT OBJECTIVES & GUIDELINES FOR CITY OF CLEARWATER EMPLOYEES’ PENSION FUND Account Managed by Longfellow Investment Management Co., LLC (“LIM”) The Client has appointed the Advisor to invest the assets of the Account utilizing the Advisor's Fixed Income investment approach. The applicable investment objectives, guidelines and restrictions are as outlined in the Client’s Portfolio Investment Policy Document. The Client shall provide written notice to Advisor in the event Client changes its investment objectives, guidelines and/or restrictions from those set forth in the document. The Client understands and is willing to accept the risks involved in seeking to achieve the stated investment objectives and further understands that there can be no assurance as to what extent these investment objectives will be achieved. 14 ANNEX B ADVISORY FEE AGREEMENT FOR CITY OF CLEARWATER EMPLOYEES’ PENSION FUND As provided for in article 5. Compensation to Advisor of the Advisory Agreement dated the 19th day of December 2024, by and between Longfellow Investment Management Co., LLC (the "Advisor") and City of Clearwater Employees’ Pension Fund (the "Client"), the Client will pay to the Advisor a fee calculated and payable as follows. The fee shall be calculated based on the assets under management (“AUM”) in the Account, as determined in good faith by the Advisor, on the last day of the calendar quarter. AUM includes the fair market value of the assets in the Account, accrued interest, cash, and cash equivalents. The AUM will be adjusted for contributions and withdrawals made during the quarter, including the initial contribution. The day weighted proration of each contribution or withdrawal amount will be subtracted from or added to the AUM to determine the adjusted-AUM for invoicing, prior to applying the fee schedule. The fee is calculated and invoiced quarterly in arrears and payable within 15 days of receipt. The fee schedule represents annualized rates. Quarterly fees are computed by applying the adjusted-AUM to the fee schedule and dividing the resulting amount by four. Fee Schedule Rate AUM 0.300% on the first 35,000,000 0.250% on the next 35,000,000 0.150% on the next 50,000,000 0.135% on the balance Rate Small Account* AUM 0.350% less than 25,000,000 * The small Account rate applies when the AUM is below the indicated minimum. Account Minimum: $10 million LONGFELLOW INVESTMENT MANAGEMENT CO. LLC New Account Set-up CLIENT INFORMATION Legal Name of Entity Legal Structure (Corporation, LLC, Partnership, etc.) Street Address Floor/Suite # City State ZIP Phone Fax Contract Signatory Title Street Address Floor/Suite # City State Zip Required documentation − Corporate/organizational resolution/Letter of Authorization showing the above named signer has authorization to bind the contract − Copy of photo ID for signatory PORTFOLIO INFORMATION Title of Account/Portfolio Estimated Funding Amount Portfolio Type (Pension, Operating, Insurance, etc.) Fiscal Year-End Are there restrictions on realizing gains and/or losses? If so, please describe. Is the portfolio taxable? Yes No If Yes: Federal Tax Rate State Tax Rate State Amortization Methodology Constant Yield/Scientific (default) Straight Line Participation in Security Lending Yes No (default) If Yes, at custodian? Yes No If Pension, ERISA regulated? Yes No N/A Qualified Institutional Buyer (QIB)* Yes No If Yes, attached QIB/144A Form must be completed and returned *A Qualified Institutional Buyer (QIB) is a corporate entity that falls within the "accredited investor" category, defined in SEC Rule 501 of Regulation D. A QIB is one that owns and invests, on a discretionary basis, at least $100 million in securities. QIBs are permitted to participate in the market for securities under Rule 144A, which is a safe harbor exemption from the SEC's registration requirements for securities. Transactions generally conducted under Rule 144A include: private placements of debt or preferred securities by public issuers, offerings by foreign issuers who wish to avoid U.S. reporting requirements, and common stock offerings by non-reporting issuers. If copies of trade/broker confirms are required, please provide recipient and mailing address. (This is not typical) Second Portfolio, if applicable Title of Account/Portfolio Estimated Funding Amount Portfolio Type (Pension, Operating, Insurance, etc.) Fiscal Year-End Are there restrictions on realizing gains and/or losses? If so, please describe. Is the portfolio taxable? Yes No If Yes: Federal Tax Rate State Tax Rate State Amortization Methodology Constant Yield/Scientific (default) Straight Line Participation in Security Lending Yes No (default) If Yes, at custodian? Yes No If Pension, ERISA regulated? Yes No N/A Qualified Institutional Buyer (QIB)* Yes No If Yes, attached QIB/144A Form must be completed and returned *A Qualified Institutional Buyer (QIB) is a corporate entity that falls within the "accredited investor" category, defined in SEC Rule 501 of Regulation D. A QIB is one that owns and invests, on a discretionary basis, at least $100 million in securities. QIBs are permitted to participate in the market for securities under Rule 144A, which is a safe harbor exemption from the SEC's registration requirements for securities. Transactions generally conducted under Rule 144A include: private placements of debt or preferred securities by public issuers, offerings by foreign issuers who wish to avoid U.S. reporting requirements, and common stock offerings by non-reporting issuers. If copies of trade/broker confirms are required, please provide recipient and mailing address. (This is not typical) Additional Notes: FUNDING Funding with cash or securities? Cash Securities Mix of cash and securities If funding with existing securities, we would appreciate a list of CUSIPs as soon as practicable. This assists with the set up and analysis of these holdings. To book the holdings, we will need the following in excel format: •CUSIP•Original face and current face/quantity •And either* •Amortized book price with as of date •Or Original purchase price and purchase settle date*If neither is provided, securities will be booked with the price and date they are transferred. Additional Notes: CUSTODIAN Organization Main contact Phone Email Custodial contact to: Receive Monthly Reports Serve as Primary Invoice Contact Receive Copy of Invoice Additional Notes: LIM contact for custodial set-up: Mary Van Mameren Title Principal, Senior Portfolio Operations Specialist Phone 617-399-9300 Fax 617-695-3507 Email MKV@LongfellowIM.com You may share Mary’s information with your custodian, or provide her with the name, phone number and email of the custodial contact. CONTACT INFORMATION Portfolio Set-up Coordinator Phone Email Primary Portfolio Contact Title Organization Street Address Floor/Suite# City State Zip Email Phone Requests to: Receive Monthly Reports Serve as Primary Invoice Recipient Serve as Primary Invoice Contact Receive Copy of Invoice A contact must be selected to receive monthly report, serve as primary invoice recipient, and serve as primary invoice contact. These duties can be spread among multiple contacts. Multiple individuals can receive reports and copies of invoice. Consultant (if applicable) Title Organization Street Address Floor/Suite# City State Zip Email Phone Requests to: Receive Monthly Reports Serve as Primary Invoice Contact Receive Copy of Invoice Additional Portfolio Contacts (Optional) Name Title Organization Street Address City State Zip Email Phone Requests to: Receive Monthly Reports Serve as Primary Invoice Recipient Serve as Primary Invoice Contact Receive Copy of Invoice Additional Portfolio Contacts (Optional) Name Title Organization Street Address City State Zip Email Phone Requests to: Receive Monthly Reports Serve as Primary Invoice Recipient Serve as Primary Invoice Contact Receive Copy of Invoice Additional Portfolio Contacts (Optional) Name Title Organization Street Address City State Zip Email Phone Requests to: Receive Monthly Reports Serve as Primary Invoice Recipient Serve as Primary Invoice Contact Receive Copy of Invoice Additional Notes: DOCUMENTS TO BE RETURNED Required: • Investment Management Agreement/Contract - To request any edits, please use track changes and return your edited copy. LIM will prepare the execution copy, which then must be signed by the authorized signer • Portfolio Investment Policy/Guidelines • Corporate/organizational resolution/Letter of Authorization showing the named signer has authorization to bind the contract • Copy of photo ID for signatory • Executed W-9 (attached) If applicable: • QIB/144a Form (attached) i Longfellow Investment Management Co., LLC Disclosure Brochure Form ADV Part 2A March 18, 2024 This brochure provides information about the qualifications and business practices of Longfellow Investment Management Co., LLC (hereinafter “LIM” or the “Firm”). If you have any questions about the contents of this brochure, please contact us at 617-695-3504 or Info@LongfellowIM.com. The information in this brochure has not been approved or verified by the United States Securities and Exchange Commission (SEC) or by any state securities authority. LIM is registered with the SEC as an investment adviser; however, registration does not imply a certain level of skill or training. Additional information about LIM also is available on the SEC’s website at www.adviserinfo.sec.gov by searching with our Firm name or our CRD #104945. Longfellow Investment Management Co., LLC 125 High Street, Oliver Tower Suite 832 Boston, Massachusetts 02110 Phone: 617-695-3504 Contact email: Info@LongfellowIM.com www.longfellowim.com ii Item 2 – Material Changes The following is a summary of changes included in LIM’s Form ADV (the “Brochure”) dated March 18, 2024. This Brochure replaces the previous version dated March 20, 2023. LIM believes that communication and transparency are the foundation of its relationship with clients and will continually strive to provide its clients with complete and accurate information, in a timely manner. LIM encourages all current and prospective clients to read this Brochure and discuss any questions you may have with us. Material Changes: There have been material changes made to this Brochure since the last filing and distribution to clients which is summarized below. Item 4 - Advisory Business. New section on model portfolio delivery. LIM offers non-discretionary recommendations in the form of equity model portfolios. Item 5 - Fees and Compensation. Fees associated with model portfolio delivery are negotiated on a case-by- case basis. Item 8 - Methods of Analysis, Investment Strategies, and Risk of Loss. Additional risks were added and/or clarified: loan risk; credit risk; concentration risk; and overall risk of loss, to name a few. Further, effective 03/31/24, the following equity strategies will undergo a name change. There have been no changes to the respective strategy’s philosophy, method of analysis, investment strategies, or potential risks. • U.S. Equity Income strategy will be referred to as U.S. Large Cap Value strategy • International Equity Income strategy will be referred to as International Large Cap Equity strategy • Emerging Markets Equity Income strategy will be referred to as Emerging Markets Large Cap Equity strategy • U.S. Quality strategy will be referred to as U.S. Quality Growth strategy • Global Concentrated Equity Income strategy will be referred to as Global Concentrated Value strategy In addition, there have been immaterial changes or additional clarification of sections in this Brochure since the last version that was published. LIM urges all clients to review the entire Brochure. Future Changes: Periodically, we may amend this Brochure to reflect changes in our business practices, changes in regulations and routine annual updates as required by the securities regulators. This complete Brochure or a Summary of Material Changes shall be provided to each client at least annually and if a material change occurs. Additionally, a Brochure may be requested by contacting Nicole Tremblay, Chief Compliance Officer, and General Counsel at 617-695-3504 or by email at Compliance@LongfellowIM.com. Additional information about LIM is available via the SEC’s web site www.adviserinfo.sec.gov. iii Item 3 – Table of Contents Item 1 – Cover Page ....................................................................................................................................... i Item 2 – Material Changes ............................................................................................................................ ii Item 3 – Table of Contents ........................................................................................................................... iii Item 4 – Advisory Business ............................................................................................................................ 1 Item 5 – Fees and Compensation .................................................................................................................. 2 Item 6 – Performance-Based Fees and Side-By-Side Management .............................................................. 3 Item 7 – Types of Clients ............................................................................................................................... 4 Item 8 – Methods of Analysis, Investment Strategies, and Risk of Loss ....................................................... 4 Item 9 – Disciplinary Information ................................................................................................................ 15 Item 10 – Other Financial Industry Activities and Affiliations ..................................................................... 15 Item 11 – Code of Ethics, Participation or Interest in Client Transactions and Personal Trading .............. 15 Item 12 – Brokerage Practices .................................................................................................................... 17 Item 13 – Review of Accounts ..................................................................................................................... 19 Item 14 – Client Referrals and Other Compensation .................................................................................. 20 Item 15 – Custody ....................................................................................................................................... 20 Item 16 – Investment Discretion ................................................................................................................. 20 Item 17 – Voting Client Securities ............................................................................................................... 20 Item 18 – Financial Information .................................................................................................................. 22 Brochure Supplement(s) 1 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 Item 4 – Advisory Business Firm Description LIM is a Massachusetts limited liability company (LLC) that was founded in May 1986 by two colleagues who formerly managed the corporate cash and pension assets for Polaroid Corporation. The Firm initially managed Merger Arbitrage and Short Duration fixed income strategies, and over the years, expanded its fixed income and absolute return offerings based on client demand. LIM now manages a broad range of fixed income, equity, and absolute return strategies across the maturity and quality spectrums for clients. In 2005, the ownership structure of the Firm changed from a limited partnership to an LLC to facilitate our goal of distributing ownership to existing employees. LIM became 100% employee-owned and remains so with a total of 18 principals. LIM is registered with the SEC as an investment adviser under the Investment Advisers Act of 1940, as amended (the “Advisers Act”). Registration does not imply a certain level of skill or training. As of December 31, 2023, Barbara McKenna is the only person who owns 25% or more of LIM. LIM is a majority women-owned firm. In June 2010, it was first certified as a Women’s Business Enterprise by the Center for Women & Enterprise, a regional certifying partner of the Women’s Business Enterprise National Council. In November 2014, LIM became a signatory to the U.N. Principles of Responsible Investing (PRI). LIM believes that the integration of environmental, social, and governance (ESG) behaviors into the fixed income credit research process is consistent with the Firm’s core philosophy of reducing downside risk and principal preservation. Types of Advisory Services LIM is an independent registered investment advisor that specializes in customized fixed income, equity, absolute return, and alternative investment strategies primarily for institutional clients in the United States. LIM provides discretionary portfolio management services for separately managed client portfolios tailored to those client’s individual needs. The Firm has authority to invest directly without obtaining client consent for each transaction. Each client portfolio is invested as specified in the client’s portfolio investment guidelines. Clients can impose restrictions on investing in certain securities or types of securities. As needed, LIM assists clients in determining risk and return objectives, defining portfolio guideline parameters that are consistent with those objectives, developing investment guidelines, and identifying an appropriate benchmark against which to compare portfolio performance. All accounts are managed to deliver a custom-tailored client experience. LIM’s current separate account advisory services cover the management of fixed income, equity, and absolute return strategies. Wrap Fee Program LIM provides fixed income portfolio management services as sub-adviser to a wrap fee program. The Firm does not manage wrap fee accounts differently from non-wrap fee accounts. LIM does not act as a sponsor to the wrap fee program. LIM receives a portion of the clients’ wrap fees as an investment management fee for its sub- advisory services. Clients that participate in wrap fee programs typically pay a bundled fee that covers services including investment management, custodial, client service, accounting, and trading/brokerage fees. Clients that participate in a wrap fee program should carefully review their individual contracts and disclosure documents provided by the wrap fee program sponsor for further details. When LIM provides portfolio management services as sub-adviser to a wrap fee program, it contracts with the wrap fee program sponsor and will contract separately with clients participating in the wrap fee program. The contracts outline the investment management fee which LIM is paid for their portfolio management services. LIM does not deduct investment management fees for its sub-advisory services but is paid by the wrap fee program sponsor. Each client’s fees are further outlined in their agreements with the wrap fee program sponsor. 2 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 As with any client account, LIM is subject to the same fiduciary duty to seek best execution when transacting on behalf of the wrap fee program accounts. LIM will direct trades to the wrap fee program sponsor consistent with its duty to seek best execution. Due to the nature of LIM’s investment strategy and the nature of investing in fixed income securities, the securities LIM targets for inclusion in client portfolios can often only be sourced by a limited number of brokers at any given time. Typically, the wrap fee program sponsor is unable to source these securities and LIM “trades away,” meaning that it purchases the securities from other brokers that are not associated with the wrap fee program sponsor. “Trading away” is also sometimes referred to as a “step out” trade. In some instances, the wrap fee program sponsor may be able to source the securities but does not offer them at prices and quantities that allow LIM to purchase the securities from the wrap program sponsor consistent with its best execution duties. In these cases, LIM would also “trade away.” Any time that LIM “trades away,” a wrap fee program client may not receive all the benefits of the wrap fee program. LIM currently provides trading statistics to wrap fee program sponsors upon request and can provide those statistics to clients. Clients may wish to use this to assess the benefits of a wrap fee program. Model Portfolio Delivery LIM offers non-discretionary recommendations in the form of equity model portfolios. The equity model portfolios are managed by LIM’s equity team in a similar fashion to the equity strategy’s separately managed accounts, however deviations may occur from time-to-time based on a separately managed account(s) or model portfolio(s) requirements. Model portfolio delivery is available to unaffiliated investment advisors (the “Advisor”) via a Model Portfolio Provider Agreement whereby LIM provides non-discretionary investment advisory services to the Advisor in the form of access to a model portfolio. The Advisor retains the sole responsibility of implementing the investment program and determining from time-to-time what securities will be purchased, retained, or sold, as well as the portion of the assets belonging to the Advisor’s underlying clients. Client Assets Under Management As of December 31, 2023, LIM had $17,000,577,298 in assets under management (AUM), all of which was managed on a discretionary basis. In instances where LIM has no discretion to affect trades and no supervisory responsibility over the assets through model delivery, LIM does not include these accounts in the total AUM but categorizes them as assets under advisement (AUA). Item 5 – Fees and Compensation The description below of LIM’s fees and compensation is intended to provide a summary of the more typical fee structures, and it is not intended to depict every fee or compensation arrangement. LIM’s fees and compensation for investment management and advisory services are an annual rate that is a percentage of the assets under management in the portfolio. Custom fee schedules are used to accommodate customized portfolio strategies. LIM reserves the right to waive or reduce the tiered fee schedules as appropriate. The annualized fee structure ranges by strategy are as follows: • LIM’s asset-based fees for its fixed income strategies range from 0.05% to 0.50% and portfolios with a high-yield allocation of up to 15% may include an additional 0.05% per fee breakpoint when determining the standard fees. • LIM’s asset-based fees for its absolute return strategies are 0.50% plus a performance incentive fee of 10% of the annual return. Performance fees are not charged for periods of less than one year and are calculated and billed annually. • LIM’s asset-based fees for its equity strategies range from 0.25% to 0.60% annually based on a tiered schedule or a flat rate. LIM may charge an additional 0.05% for each fee tier for custom ESG/SRI strategies. 3 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 LIM assesses fees quarterly in arrears, unless a different arrangement is made with a specific client as detailed in the client’s written investment advisory/management agreement. Rates and the calculation methodology are agreed upon with clients and are incorporated into each client’s investment advisory agreement. LIM does not automatically deduct investment advisory fees from client accounts. Under LIM’s standard fee calculation methodology, fees are based on the end-of-period market value of the assets of a given portfolio. The AUM is adjusted for client contributions and withdrawals made during the quarter, including initial contributions. Fees are negotiable for mandates based on considerations including their size, investment guidelines, servicing requirements, or overall relationship with LIM. LIM’s model portfolio delivery fees are negotiated on a case-by-case basis and are typically paid quarterly in arrears. The fees charged by LIM as the provider of the model does not include additional management fees, other expenses charged by the unaffiliated Advisor, or their designated third-party-platform, if any. LIM’s fees and compensation are exclusive of fees and expenses charged by custodians and broker dealers to the client’s account, including but not limited to, brokerage commissions, transaction fees, interest on borrowings, borrowing charges for securities, and other trading costs which are incurred in the management of the client’s account and paid by the client. Clients typically incur certain charges imposed by their custodian or prime broker. Mutual funds and exchange traded funds also charge internal investment management fees which are disclosed in each fund’s prospectus. Such fees are exclusive of, and in addition to, LIM’s investment management fee and LIM does not receive any portion of these commissions, fees, or costs. For additional information, refer to Brokerage Practices in Item 12 below. Neither LIM nor any of the Firm’s supervised persons accepts compensation for the sale of securities or other investment products, including asset-based sales charges or service fees from the sale of mutual funds. Item 6 – Performance-Based Fees and Side-By-Side Management Performance-based fees are not charged for LIM’s fixed income or equity strategies. Portfolios subject to performance-based fees, if any, are only permitted to be held by “qualified clients,” as defined by Section 205-3 of the Advisers Act, or “qualified purchasers,” as defined by Section 2(a)(51(A) of the Investment Company Act of 1940, (the “1940 Act”) as amended. Performance fee arrangements are negotiated and included as part of the investment advisory agreement for each separately managed portfolio to which the fee applies. LIM did not charge any performance-based fees as of December 31, 2023. In the absolute return strategy, LIM manages accounts that adhere to the same or similar investment strategies, as well as accounts that do not have the same investment strategies but target the same securities for purchase. LIM recognizes that performance-based fees create conflicts of interest that require compliance monitoring and controls. For example, there is an incentive to make larger or more speculative investments than would be the case in the absence of performance compensation. In situations where a client pays smaller performance compensation (as a result of different compensation rates and structures, or otherwise) there is an incentive for LIM to favor a client account that pays higher performance compensation, for example, by allocating more opportunities to such account. LIM has implemented allocation policies and procedures designed to mitigate these conflicts of interest and treats all clients in a fair and equitable manner over time (discussed in more detail in Item 12) and that seek to ensure that strategy-appropriate investments are allocated among client accounts in what LIM deems to be in a fair and equitable manner. The allocation process is designed so as not to favor any one portfolio over another. For example, LIM allocates securities prior to transacting in those securities such that LIM will not know whether a particular transaction will be more or less profitable at the time of allocation. 4 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 Item 7 – Types of Clients LIM provides investment advisory and portfolio management services on a discretionary basis to a variety of institutional clients including, among others, banks, corporations, foundations, family offices, insurance companies, pooled investment vehicles, mutual funds, pension plans, Taft-Hartley plans, endowments, not-for- profit organizations, state/municipal governments, family offices, and high-net-worth individuals. Item 8 – Methods of Analysis, Investment Strategies, and Risk of Loss Fixed Income Strategy For LIM’s separately managed accounts, LIM begins the relationship by working with clients to establish their risk tolerance and return objectives. LIM’s investment research and portfolio management processes are identical across fixed income strategies. However, every portfolio is individually managed to its specific guidelines and objectives, which provides flexibility to meet each client’s unique requirements. LIM follows a team-based approach in the management of portfolios. Portfolio managers are responsible for setting and overseeing portfolio policies with regard to duration, sector allocations, and monitoring portfolio risks. Ideas are shared openly and frequently between analysts and portfolio managers. Together they determine individual security selection and appropriate sizing. LIM performs bottom-up fundamental research to determine the most attractive sectors and individual credits (securities/issuers). The team uses fundamental, technical, and valuation analysis in determining specific security selection, ultimately purchasing the security with the best risk-adjusted return potential given the client’s particular liquidity needs and portfolio objectives. Because many of LIM’s portfolio strategies are similar in structure, most issuers identified as attractive are held across all portfolios/products capable of investing in the securities with comparable return objectives and portfolio guidelines, differing by the specific issue’s maturity. LIM seeks to execute security-specific transactions based on availability and an expected attractive risk-adjusted return profile. If a security does not meet these criteria at any given time, trading will not occur. When guidelines allow, LIM incorporates these sectors/securities into portfolios: • Corporate Securities • Government Agency and Sovereign Issues • Commercial Mortgage-backed Securities (CMBS) • Residential Mortgage-backed Securities (MBS and RMBS) • Asset-backed Securities (ABS) • Treasury Notes and Bonds (including zero-coupons and TIPS) • Municipal Securities (both taxable and tax-exempt) • 144A Securities The investment philosophy is based on the premise that the upside is limited in fixed income. Downside risk is substantial, so fixed income management should focus on analyzing and evaluating risk. LIM believes that the fixed income portion of an investment portfolio should earn incremental returns over Treasuries without a substantial increase in risk. The defensive nature of the Firm’s fixed income strategies is based on a platform of in-depth research and monitoring. LIM does not believe macro-based strategies, such as interest rate forecasting, can be implemented consistently and successfully over long periods of time. The team attempts to capitalize on a variety of structural inefficiencies and build higher yielding portfolios which exhibit lower volatility than the benchmark. LIM’s bottom- up approach focuses on economic and financial factors including building portfolios bond by bond and selecting securities that, for non-economic factors, trade at attractive valuations. Diversification is used to minimize the 5 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 impact of event risk. In addition, the fixed income strategies integrate ESG analysis into the overall investment framework through the credit research process, and through a thoughtful portfolio construction process which allows LIM to manage a client’s unique responsible investment needs. Risk is inherent in all stages of the investment management process. LIM’s research efforts focus on identifying risk and assessing appropriate risk-reward investments. Sectors and individual securities are evaluated by attributing yield spread to various risk elements including credit, call, event, and liquidity risk to identify attractive sectors and securities. The objective is to identify those investments that offer incremental return after risks are identified and understood. LIM believes that attractive sectors and securities exist because non-economic factors affect pricing, including supply/demand imbalances, analytical and/or administrative complexity, size constraints, and investor biases. As a result, LIM will transact in sectors and securities opportunistically, as they become available. In some instances, a client may direct LIM to raise cash or to liquidate an account. The securities sold by that client could represent an attractive risk-adjusted return to other clients that have cash or security positioning needs. If LIM can purchase these securities after they have been sold into the market, LIM will do so based on the security’s return profile and in accordance with LIM’s internal policies and procedures. LIM does not prearrange such transactions with a broker. LIM uses quantitative models and tools as part of the process to quantify risks taken at the portfolio level as well as to evaluate issuer and sector risks and opportunities. Several proprietary tools allow for the monitoring of portfolios from both a top-down (curve, duration, sector, etc.) and bottom-up perspective (specific issuer and bond exposure). These tools ensure an adherence to the product’s style, philosophy, and process and are also used in the research process. Fixed Income Strategy Investment Risks All investing involves risk, including the risk of loss of a client’s principal. The principal risks of investing in fixed income securities include: Active Management Risk – LIM’s investment strategy relies on its ability to assess the attractiveness, value, or potential appreciation of specific investments. When LIM’s assessment does not align with the market’s expectations, a client’s performance will likely vary relative to the applicable benchmark and may underperform that benchmark. Interest Risk - When interest rates go up, the value of fixed coupon debt securities will decline. Duration is a measure of the security’s sensitivity to changes in interest rates. Securities with longer durations or maturities can lose more value due to increases in interest rates than securities with shorter durations or maturities. Reinvestment Risk - Depending on the interest rates and availability of investment options when income is generated, income from investments is unable to be reinvested at a comparable rate of return and is invested in instruments with lower expected rates of return. Default Risk - Regardless of the rating of a security, investors are subject to the risk that an issuer of the security will be unable or unwilling to make timely principal and/or interest payments. Credit Risk - Fixed income securities are subject to the risk that the issuer, guarantor or insurer of an obligation, or the counterparty to a transaction may fail, or become less able or unwilling to make timely payment of interest or principal, or otherwise honor its obligations, or default completely. Changes in the actual or perceived creditworthiness of an issuer, or a downgrade, or default affecting a security, could affect the performance. Generally, the longer the maturity and the lower the credit quality of a security, the more sensitive it is to credit risk. Government Securities Risk - U.S. government securities are not guaranteed against price movements due to changing interest rates. While some U.S. government securities are backed by the full faith and credit of the U.S. government, others are supported only by the credit of the government entity issuing the security which can 6 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 increase the risk of loss of investment. Securities that are backed by the full faith and credit of the U.S. government include Treasury bills, Treasury notes, Treasury bonds, and securities issued by the Government National Mortgage Association (GNMA), Small Business Administration (SBA), and the U.S. Development Finance Corporation (DFC) (formerly known as the Overseas Private Investment Corporation). Securities backed only by the credit of the government-sponsored enterprises issuing the security include securities issued by Federal National Mortgage Association (FNMA), the Federal Home Loan Mortgage Corp. (FHLMC) and the Tennessee Valley Authority (TVA), among others. Mortgage Securities Risk - Mortgage-related securities can lose more value due to changes in interest rates than other debt securities and are subject to prepayment and call risk. During periods of declining asset values, difficult or frozen credit markets, swings in interest rates, or deteriorating economic conditions, mortgages can face valuation difficulties, become more volatile and/or become illiquid. Mortgages respond to changes in interest rates differently than other fixed income securities due to the possibility of prepayment of the underlying mortgage loans. As a result, it can be challenging or impossible to determine, in advance, the actual maturity date or average life of a mortgage-backed security. Rising interest rates tend to discourage refinancing, with the result that the average life and volatility of the security will increase, exacerbating a decrease in market price. When interest rates fall, mortgages can also be volatile, and not gain as much in market value because of the expectation of additional underlying mortgage loan prepayments that must be reinvested at lower interest rates. Asset-Backed Securities (ABS) Risk - ABS are collateralized by underlying assets and sometimes additional credit support is provided through credit enhancements by a third party or the security structure. Even with a third- party credit enhancement, there is still the risk of loss. The values of these securities are sensitive to changes in the credit quality of the underlying collateral, the credit strength of the credit enhancement, changes in interest rates, and, at times, the financial condition of the issuer. Some ABS receive prepayments that can change the securities' effective maturities. Like mortgages, ABS can lose more value due to changes in interest rates than other debt securities and are subject to prepayment and call risk. Additionally, during periods of declining asset values, difficult or frozen credit markets, swings in interest rates, or deteriorating economic conditions, ABS can face valuation difficulties, become more volatile, and/or become illiquid. Municipal Securities Risk – Municipal securities have varying sources of repayment which can be subject to legal and insurance/third-party guarantee risk. Legislative changes can adversely impact the ability of an issuer to repay and negatively impact their credit ratings, which in turn can impact the price and liquidity of the securities. Certain municipal securities are insured or guaranteed by a third party; however, the underlying insurers’ or third parties’ creditworthiness must still be monitored to ensure their ability to support the securities that they have guaranteed or insured. Rule 144A Securities Risk – Rule 144A securities are restricted securities that are purchased only by qualified institutional buyers in reliance on an exemption from federal registration requirements. Rule 144A securities can be less liquid if an adequate institutional trading market for these securities does not exist, and thus could trade at a discount to comparable securities. Loan Risk – Senior loans, including bank loans, are subject to greater levels of credit risk, call risk, settlement risk, and liquidity risk. These instruments are considered predominantly speculative with respect to an issuer’s continuing ability to make principal and interest payments and may be more volatile than other types of investments. An economic downturn or individual corporate developments could adversely affect the market for these instruments and reduce the ability to sell these instruments at an advantageous time or price. In addition, loans may not be listed on any exchange and a secondary market for such loans may be less liquid than markets for other more liquid fixed income securities. Consequently, transactions in senior loans may involve greater costs than transactions in more actively traded instruments. Restrictions on transfers in loan agreements, a lack of publicly available information, irregular trading activity, and wide bid/ask spreads, among other factors, may, in 7 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 certain circumstances, make senior loans more difficult to value accurately or sell at an advantageous time or price than other types of securities or instruments. Loans may have extended trade settlement periods, including settlement periods of greater than 7 days, which may result in sale proceeds not being immediately available. Loan agreements may impose certain procedures that delay receipt of the proceeds of collateral or require the advisor to act collectively with other creditors to exercise its rights with respect to a loan. Allocation Risk - Fixed-income securities may be divided into the following asset classes: (a) U.S. Treasuries, (b) government-related securities, (c) corporate-issued securities, (d) securitized products, (e) preferred securities, and (f) foreign securities, as appropriate. Since an asset class will perform differently from other asset classes in a given strategy, varying asset class exposure will enhance or hinder performance if a strategy favors an underperforming asset class at a given time. Concentration Risk – The risk that the strategy’s concentration in securities within a specific sector or region will cause the strategy to be more exposed to the price movements of issuers and developments in that sector or region. There is the potential for a loss in value of an investment portfolio or a financial institution when an individual or group of exposures move together in an unfavorable direction. ESG Integration Risk - LIM may consider ESG non-financial factors in its selection and ongoing oversight of various asset classes, in addition to traditional financial factors. The relevance and weightings of specific ESG factors to or within the security selection and oversight process varies across asset classes, sectors, and strategies and no one factor, or consideration is determinative. When ESG factors are evaluated during the security selection and oversight process, LIM may rely on third-party data that it believes to be reliable, but it does not guarantee the accuracy of such third-party data. ESG information from third-party data providers may be incomplete, inaccurate, or unavailable, which may adversely impact the ability to consider ESG factors in the security selection and oversight process. An element of subjectivity and discretion is therefore inherent to the interpretation and use of ESG information. The process for conducting ESG assessments and implementation of ESG views in client portfolios, including the format and content of such analysis and the tools and/or data used to perform such analysis, may also vary by strategy. ESG factors may not be considered for each security that is evaluated and/or selected, and there is no guarantee that the consideration of ESG factors in the security selection process will result in the selection of security with positive ESG characteristics. Investors can differ in their views of what constitutes positive or negative ESG characteristics. Moreover, the current lack of common standards may result in different approaches to evaluating ESG factors. As a result, LIM may select securities that do not reflect the beliefs and values of any particular investor. LIM’s approach to evaluating ESG factors during the security selection and oversight process may evolve and develop over time, both due to a refinement of processes to address the evaluation of ESG factors, and because of legal and regulatory developments. Absolute Return Strategy LIM begins the relationship by working with clients to establish their risk tolerance and return objectives. LIM’s investment, research, and portfolio management processes are identical across absolute return strategies. Every portfolio is individually managed to meet each client’s specific guidelines and objectives, which provides flexibility to meet each client’s unique requirements. LIM follows a team-based approach in the management of portfolios. Portfolio managers are responsible for setting and overseeing portfolio policies with regard to identifying attractive risk-adjusted return opportunities, transaction-type allocations, and monitoring portfolio risks. Ideas are shared openly and frequently between analysts and portfolio managers. Together, the investment team members make transaction selections. LIM’s philosophy is based on the premise that upside is limited in absolute return transactions. Downside risk can be substantial, so the focus is on analyzing risks and mitigating them when possible. The team uses quantitative models and tools as part of the process to quantify risks taken at the portfolio level and to evaluate issuer and sector opportunities and risks. LIM has several proprietary tools which allow the team 8 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 to monitor portfolios from both a top-down (investment type/sector, transaction type (e.g., LBO, strategic merger, Dutch tender), timing/cashflow) and bottom-up perspective (security type, specific issuer exposure). These tools allow LIM to ensure adherence to the product’s style, philosophy, and process. These tools are also used in the research process. LIM’s absolute return strategy targets investment diversification, with low correlation to both equity and fixed income markets. LIM’s absolute return strategies include investments in arbitrage transactions, long/short equity (pair trading), options, and fixed income securities. Because LIM’s absolute return strategies are similar in structure, once identified as attractive, investments are typically held across all portfolios while respecting each portfolio’s guidelines. When investing in arbitrage transactions, LIM primarily buys securities of companies involved in mergers and acquisitions and other corporate event-driven activities. Examples of these transaction types include, but are not limited to, called bonds, cash mergers, cash tenders, corporate debt restructuring, liquidations, special purpose acquisition companies (SPACs), tendered bonds, spin-offs, or stock mergers. LIM invests in companies of varying sizes. Prospective returns can be impacted by factors including, but not limited to, timing, perceived probability of completion, and general market conditions. LIM uses a combination of internally generated research, broker- generated research, and other third-party services in monitoring opportunities. The team evaluates and considers risk factors, including analyzing financing, size of the transaction, antitrust concerns, regulatory approvals, and shareholder voting requirements. After review, not all opportunities have a risk-reward profile that warrants investment. LIM enters deals that are subject to a definitive merger agreement and while most deals are held until completion, the team continues to monitor the downside risk of each transaction and adjusts positions as deals evolve and/or market conditions change. LIM seeks to diversify portfolios by both industry and asset type. The amount invested in any one deal is a function of the downside risk to the portfolio, with the goal being to protect the portfolio from outsized losses. Depending upon the level of corporate restructuring activity, the market, or other conditions, LIM can hold long and short equity positions, exchange traded funds (ETFs), foreign securities including foreign depositary receipts, restricted securities including 144A securities, and convertible securities. When investing in long/short transactions, LIM will generally buy securities and simultaneously sell securities short in amounts that are intended to result in an approximately neutral economic exposure to overall market movements. This portion of LIM’s investment strategy is designed to capture the spread represented by the difference between the intrinsic value of a security as determined by LIM and the price at which the security trades. In addition to equities, LIM can invest in any combination of cash, cash equivalents, and/or fixed income securities, including investment- grade corporate bonds, non-investment-grade debt securities and convertible bonds. LIM can gain exposure to fixed income securities through investments in other registered investment companies, including closed-end funds. Absolute Return Strategy Risks All investing involves risk, including the risk of loss of a client’s principal. The principal absolute return strategy risks include: Absolute return portfolios can experience substantial investment losses as the result of many factors. Important risk considerations for LIM’s absolute return strategies include deals not completing as expected, lack of attractive investment opportunities, and changing regulatory or market conditions. Active Management Risk – LIM’s investment strategy relies on its ability to correctly assess the attractiveness, value, or potential appreciation of specific investments. When a deal underperforms LIM’s expectations, the performance of the holding could underperform the benchmark. 9 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 Event Risk – LIM invests in companies which are in the process of being acquired or which are involved in a restructuring, merger, or acquisition in some capacity. Estimating the time for completion of a merger or acquisition is subject to many variables. If an anticipated merger takes longer than expected to complete, or is not completed at all, a portfolio can suffer a reduced return, or even a loss. Because the timely completion of any transaction is dependent on regulatory, financial, economic, and strategic factors that are difficult to predict and subject to change, there is a risk that transactions will not complete as initially expected. Market and Management Risk – The number of potential transaction candidates, and the level of returns to be earned, is dependent on many factors, including the economic and regulatory environment, the amount of capital available for investment in arbitrage, and accounting and financial developments. A decline in the number of investment candidates or in the returns available from potential investments, for whatever reason, would have an adverse impact on LIM’s ability to achieve strategy objectives. In addition, global economies and financial markets are becoming increasingly interconnected, and conditions and events in one country, region or financial market may adversely impact issuers in a different country, region, or financial market. Furthermore, local, regional, and global events such as war, military conflict, acts of terrorism, social unrest, natural disasters, recessions, inflation, rapid interest rate changes, supply chain disruptions, sanctions, the spread of infectious illness or other public health threats could also adversely impact issuers, markets, and economies, including in ways that cannot necessarily be foreseen. The strategy could be negatively impacted if the value of a portfolio holding were harmed by such political or economic conditions or events. In addition, governmental and quasi-governmental organizations have taken several unprecedented actions designed to support the markets. Such conditions, events, and actions may result in greater market risk. Regulatory Risks – Changes in the tax laws, securities laws, or accounting standards of any jurisdiction where LIM invests can make the strategy, as intended to be practiced, less profitable or cause the number of opportunities appropriate for the strategy to diminish. Equity Securities Risk – The value of a particular stock or equity-related security can fall (or rise with respect to short positions) greatly over short or extended periods of time in response to several factors. Individual companies can report poor results or be negatively affected by industry or economic trends and developments. The prices of securities issued by these companies can decline in response to such developments. Fixed income investments held in the strategy are also subject to the risks under the Fixed Income Investment Risks section noted above. Special Purpose Acquisition Company (SPAC) Securities Risks – SPAC investments held in the portfolio are subject to the risks under both Fixed Income Investment Risks and Absolute Return Investment Risks. SPACs can contain the investment risks of closed-end funds, fixed income, and equity options. A SPAC is typically a publicly traded company that raises funds through an IPO for the purpose of acquiring or merging with another company to be identified subsequent to the SPAC’s IPO. SPACs and similar entities are in essence “blank check” companies without operating history or ongoing business other than seeking acquisitions in a predetermined time frame (typically 18-24 months). The underlying investment is secured by cash in trust that is invested in short-term T- bills (maturities less than 185 days) while the security can also embed a two-year out-of-the-money call option. Equity Options Risk – The value of options can be highly volatile. Option purchases can result in the loss of part, or all the amounts paid for the option plus commission costs. Option sales can result in a forced sale or purchase of a security at a price higher or lower than its current market price. The successful use of options for hedging purposes can depend in part on the ability of LIM to predict future price fluctuations and the degree of correlation between the options and securities markets, which is also a risk. Further, options can become illiquid and limit the ability to exit the security. Short Sale Risk – Short sales are transactions in which the portfolio sells a security it does not own. Short sales can also be used to capture the price discrepancies between two related securities. For example, a portfolio can purchase an issuer’s convertible bond while simultaneously short selling that issuer’s common stock. To close the 10 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 transaction, the portfolio must purchase the security that was sold short. A portfolio’s losses are potentially unlimited in a short sale transaction. Restricted Securities Risk — Restricted securities are securities that a client may acquire in a private offering (that is, a non-public, off-exchange transaction), typically from the issuer or an affiliate of the issuer. Restricted securities may be resold only if they have been registered for public sale, a required holding period has expired, or the resale is limited to certain institutional investors. As a result, restricted securities tend to be less liquid than, and trade at a discount when compared to, comparable publicly offered securities. Foreign Market Risk – Investing in foreign securities poses additional risks since political and economic events unique in a country or region will affect those markets and their issuers. These events will not necessarily affect the U.S. economy or similar issuers located in the United States. In addition, investments in foreign securities are generally denominated in foreign currency. As a result, changes in the value of those currencies compared to the U.S. dollar can affect (positively or negatively) the value of the portfolio’s investments. There are also risks associated with foreign accounting standards, government regulation, market information, and clearance and settlement procedures. Foreign markets can be less liquid and more volatile than U.S. markets and offer less protection to investors. Convertible Security Risk – The strategy may invest in bonds or preferred equity securities that are convertible, or exchangeable for, equity securities at specified times in the future and according to a specific exchange ratio. Convertible bonds are typically callable by the issuer, which could result in the client receiving less value than LIM had anticipated. Warrant Risk – The strategy invests in warrants, which are options to buy, directly from the issuer, a specific number of shares of the common stock of that issuer based upon certain corporate events. Warrants have no voting rights, receive no dividends, and have greater volatility than the issuer’s equity securities. If the corporate events do not come to pass, or the value of the issuer’s securities drops, the warrants value could be zero. Illiquid Investment Risk – Some securities are considered illiquid because they are subject to legal or contractual restrictions on resale. Other securities have characteristics which make them difficult to transact in, given specific market conditions, within a seven-day period, without materially impacting the value received for the security. Illiquid investments include private placements sold directly to institutional investors. These securities are not registered with the SEC and are not done in a public offering. Each of these securities can have unique restrictions on resale and thus considered less liquid than securities offered in a public offering. The sale of these investments can involve substantial delays and additional costs, and the price at which LIM may be able to transact in the securities can be substantially lower than what LIM believes they are worth. Equity Strategies LIM begins the relationship by working with clients to establish their risk tolerance and return objectives. LIM’s investment research and portfolio management processes may vary across the equity strategies, although the portfolio construction process is similar across the equity strategies. However, every portfolio is individually managed to its specific guidelines and objectives, which provides flexibility to meet each client’s unique requirements. LIM generally believes equity markets are inefficient and that a dividend and quality focus to the investment process will dampen portfolio volatility and enhance risk-adjusted returns over time. The equity income strategies are designed to deliver a competitive total return and a high- and growing income stream. The quality growth strategies focus on companies with high returns on capital, stable earnings and earnings growth, and financial strength where the market has underestimated the sustainability of these strong business models and competitive advantages. The well-defined, bottom-up, investment approach employed by LIM’s equity team is intuitive, disciplined, and consistent. It is based on both time-tested research and experience. By focusing on stocks with premium dividend yields and strong quality attributes we can identify mispriced businesses. The 11 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 repeatable, systematic, and fundamental process allows the investment team to invest in these mispriced securities efficiently with a goal to deliver strong risk-adjusted results over time. The following details the goals and objectives in each of the equity strategies: The U.S. Large Cap Value strategy (formerly known as the U.S. Equity Income strategy) seeks long-term growth of capital and income through investment in dividend-paying stocks of companies located primarily in the United States. Over time, the strategy seeks to provide investors with high and growing income, a competitive total return, lower volatility, and risk characteristics that exhibit lower correlations with other equity strategies. The starting universe is made up of all U.S. large cap stocks at the time the portfolio is created or traded. The International Large Cap Equity strategy (formerly known as the International Equity Income strategy) seeks long-term growth of capital and income through investment in dividend-paying stocks of companies primarily in developed countries located outside the United States. Over time, the strategy seeks to provide investors with high and growing income, a competitive total return, lower volatility, and risk characteristics that exhibit lower correlations with other equity strategies. The starting universe is made up of all international large cap stocks at the time the portfolio is created or traded. The Emerging Markets Large Cap Equity strategy (formerly known as the Emerging Markets Equity Income strategy) seeks long-term growth of capital and income through investment in dividend-paying stocks of companies primarily in developing countries located outside the United States. Over time, the strategy seeks to provide investors with high and growing income, a competitive total return, lower volatility, and risk characteristics that exhibit lower correlations with other equity strategies. The starting universe is made up of all emerging market large cap stocks at the time the portfolio is created or traded. The U.S. Quality Growth strategy (formerly known as the U.S. Quality strategy) seeks long-term growth of capital and income through investment in stocks of companies located primarily in the United States that score attractively based on a proprietary quality assessment. The investment team’s assessment is based on a composite of metrics and measures such as balance sheet strength, returns on capital, and stability of earnings and earnings growth. Over time, the strategy seeks to provide investors with a competitive total return, lower volatility, and risk characteristics that exhibit lower correlations with other equity strategies. The starting universe is made up of all U.S. large cap stocks at the time the portfolio is created or traded. The Global Concentrated Value strategy seeks to construct and maintain a concentrated portfolio that consists of attractively valued global equity stocks characterized by a high level of income and strong cash flow generation. The starting universe is made up of all global stocks greater than $2.0 billion in market capitalization at time of purchase. Similar securities such as those issued by the same company with similar characteristics as well as ADRs, GDRs, ADSs, and ETFs are also eligible and may be used as proxies. Stocks that have a premium dividend yield and meet valuation and fundamental strength criteria are eligible as potential constituents of the portfolio. The Midstream Energy strategy seeks income and long-term growth of capital by investing in MLPs, C-corps, or similar securities in the energy infrastructure sector that are publicly traded in the United States. The starting universe is comprised of publicly traded energy-related MLPs and midstream entities (e.g., C-corps). Portfolio Construction Process: Across all equity strategies, a liquidity screen is put in place to eliminate thinly traded securities. A financial health screen is also put in place to exclude companies with weaker financials and deteriorating fundamentals. In the U.S. Large Cap Value, International Large Cap Equity, and Emerging Markets Large Cap Equity strategies, generally stocks that have a premium dividend yield at time of purchase are eligible as holdings of the portfolio, however at times a stock with low or no yield may be purchased in sectors with lower yields based on valuation and for diversification purposes. In the U.S. Quality Growth strategy, only stocks that score highly on the investment team’s proprietary quality assessment at time of purchase are eligible as holdings of the portfolio. Stocks are then selected based on income, valuation, quality, growth, yield, liquidity, technical measures and/or financial 12 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 strength. Country weights are determined based on relative valuation in the International and Emerging Markets strategies. Portfolio constituents are weighted based on a two-step weighting methodology. Initially names are weighted by liquidity, subject to a maximum position size, to achieve broad diversification and avoid concentration risk. Next, this initial weight is adjusted based on company fundamentals, capital allocation, relative performance measures, volatility and/or technical measures. Once portfolio construction is complete, the resulting portfolio undergoes a risk review by the investment team to ensure all objectives and guidelines are being met. Sector weights are also reviewed to ensure broad diversification. Modifications to stock weights, including the maximum position size, may be included to help achieve risk, return, or strategy objectives. The portfolios are reviewed continuously and traded periodically. Equity Strategies Investment Risks All investing involves risk, including the risk of loss of a client’s principal. The principal risks of investing in equity securities include: Active Management Risk – LIM’s investment strategy relies on its ability to correctly assess the attractiveness, value, or potential appreciation of specific investments. When LIM’s assessment does not align with the market, a client’s portfolio will likely underperform relative to the applicable benchmark. Equity Securities Risk – The value of a particular stock or equity-related security can fall greatly over short or extended periods of time in response to several factors. Individual companies can report poor results or be negatively affected by industry or economic trends and developments. The prices of securities issued by these companies can decline in response to such developments. Foreign Market Risk – Investing in foreign securities poses additional risks since political and economic events unique in a country or region will affect those markets and their issuers. These events will not necessarily affect the U.S. economy or similar issuers located in the United States. There are risks associated with foreign accounting standards, government regulation, market information, and clearance and settlement procedures. Foreign markets can be less liquid and more volatile than U.S. markets and offer less protection to investors. Currency Risks – Non-U.S. securities and other assets often trade in currencies other than the U.S. dollar. Changes in currency exchange rates will affect the value of the client’s holdings, the value of dividends and interest earned, and gains and losses realized on the sale of investments. An increase in the strength of the U.S. dollar relative to other currencies may cause the value of the client’s investments to decline. Foreign governments may intervene in the currency markets, causing a decline in value or liquidity issues related to the client’s foreign currency holdings. Concentration Risk – The risk that the strategy’s concentration in securities within a specific sector or region will cause the strategy to be more exposed to the price movements of issuers and developments in that sector or region. There is the potential for a loss in value of an investment portfolio or a financial institution when an individual or group of exposures move together in an unfavorable direction. Developing and Emerging Market Risk – Investments in developing and emerging markets are subject to all the risks associated with Foreign Market risk; however, these risks may be magnified in developing and emerging markets. Investments in securities of issuers in developing or emerging market countries are considered speculative by some market participants. Information and Data Accuracy Risk – The Equity Strategies select investments based, in part, on information provided by issuers to regulators or made directly available by issuers or other sources. It is not always possible to 13 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 confirm the completeness or accuracy of such information, and in some cases, complete and accurate information is not available. Incorrect or incomplete information increases risk and may result in losses. Dividend Payment Risk – Securities selected can discontinue or reduce dividend payments. This can result in the value of a client’s investment declining, even if the stock price is rising. Investment Style Risk – Different investment styles will perform differently depending upon market conditions or investor sentiment. Value stocks react differently to political, economic, and industry developments than the market as a whole and other types of stocks. A value approach to investing focuses on the security’s intrinsic value or that LIM believes to be undervalued. If the market does not eventually come to that same assessment, the value of the security to a client will be overvalued and negatively impact portfolio performance. Value stocks tend to be inexpensive relative to their earnings, but they can continue to be inexpensive for long periods of time and may never realize what LIM believes to be their full value. Master Limited Partner (MLP) Investment Risk – The risk of investing in MLPs differs from a typical equity investment. Holders of units of MLPs have more limited voting rights, thus less control than the owners of common stock of a corporation because of the limited partnership structure. The General Partners (GPs) of the MLP can opt to limit their fiduciary duties to the MLP and thus the limited partners (LPs). The GPs generally have conflicts of interest with the MLP in that they may be wholly owned by the energy and natural resource companies that created the MLP. Generally, the MLPs which LIM targets are focused on the exploration, development, mining, processing, or transportation of minerals or natural resources. This means they are sensitive to Commodity Exposure Risks. Operational Risk – LIM bases part of its investment thesis on each MLP investment based on the forecast of future cash flows that should be available for distribution made by the management team of the MLP. There is no guarantee that the MLP will meet their forecasts. This could have a negative impact on the trading price of the units purchased for client accounts. The amount of cash available for a distribution depends on the amount of cash the MLP generates from its operations and from the state of the energy and natural resource markets at that time. Tax Risk – In order for the MLP to operate optimally, it must be treated as a limited partnership. If the MLP becomes classified as a corporation for federal income tax purposes or there is a change to federal tax laws, the MLPs ability to distribute cash to the limited partners would be materially reduced. Unit holders in the MLPs receive K1s annually. Any change in tax status would impair the ability to timely produce K1s. Commodity Exposure Risk – Energy and commodity prices will directly affect the performance of an MLP. Energy and commodity prices fluctuate for several reasons including general economic or political circumstances, market conditions, levels of domestic and imported production and delivery, energy conservation, governmental regulation, and taxation applicable to the location of the specific MLP, weather patterns, international politics, policies of the Organization of Petroleum Exporting Countries (OPEC), and the availability of pipelines and transportation systems. Increased volatility of commodity prices often leads to a responsive reduction in production or supply. This will negatively impact MLPs of all business models including those that transport, refine, process, or store those commodities. Sponsor Risk – MLPs are created by a sponsor that generally contributes their own cash producing assets to the MLP and controls the MLP through the GP, which is often an affiliate of the MLP. This relationship creates conflict of interest including where the sponsor and the MLP are transacting between one another. As noted above, the GP can opt to limit their fiduciary duty to the MLP and thus allow it to weigh its own interests ahead of the interests of the MLP and the unit holders. Acquisition Risk – An MLPs performance can be dependent on their ability to make acquisitions that increase adjusted operating surplus per unit to increase distributions to unit holders. This makes the success of those MLPs dependent upon the MLPs’ management teams’ ability to identify attractive acquisition targets, negotiate 14 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 purchase contracts, and obtain attractive financing terms. If they fail in this, the MLPs future growth prospects are materially negatively impacted along with their ability to meet their distributions and distribution projections. Not all acquisitions will be accretive to the adjusted operating surplus per unit as projected at the time of purchase. All acquisitions involve risk including inaccurate projections of future revenue and costs, the assumption of liabilities not uncovered during due diligence, and issues operating in the new product or geographic areas. Overall Firm Risks Risk of Loss – All investments in securities include a risk of loss of principal (invested amount) and any profits that have not been realized (i.e., the securities were not sold to “lock in” the profit). Stock and bond markets fluctuate substantially over time, and markets have experienced increased volatility in recent years. As recent global and domestic economic events have indicated, performance of any investment is not guaranteed. Social, political, economic, and other conditions and events (such as natural disasters, epidemics, pandemics, terrorism, conflicts, warfare, and social unrest) will occur and have a significant impact on issuers, industries, governments, and other systems, including financial markets. As a result, there is a risk of loss of the assets we manage. LIM cannot guarantee any level of performance or that account assets will not be lost. Diversification does not guarantee a profit or protect against a loss. LIM does not represent, warrant, or imply that the services or methods of analysis used can or will predict future results, successfully identify market tops or bottoms, or insulate clients from major losses due to market corrections or crashes. No guarantees are offered that clients’ goals or objectives will be achieved. Further, no promises or assumptions can be made that the advisory services offered by LIM will provide a better return than other investment strategies. Cybersecurity Risk – LIM may be susceptible to operational and information security risks resulting from cyber- attacks. Cyber-attacks include, among others, stealing or corrupting confidential information and other data that is maintained online or digitally for financial gain, denial-of-service attacks on websites causing operational disruption, and the unauthorized release of confidential information and other data. Cyber-attacks can cause significant disruptions and impact business operations, result in financial losses; lead to violations of applicable privacy and other laws, regulatory fines, penalties, reputational damage, and/or other additional costs. Further, LIM may incur substantial costs relate to investigation of the origin and scope of a cybersecurity incident, increasing, and upgrading cybersecurity protections including its administrative, technical, organizational, and physical controls, acts of identity theft, unauthorized use or loss of proprietary information, adverse investor reaction, increased insurance premiums or difficulties obtaining insurance coverage, litigation, regulatory actions, or other legal risks. Similar types of operational and technology risks are also present for the companies in which LIM’s clients invest, which could have material adverse consequences for such companies, and may cause those investments to lose value. Pandemic Risk – The global outbreak of a pandemic, together with the possibility of U.S., federal, state, and non- U.S. governmental actions, including, without limitation, mandatory business closures, public gathering limitations, restrictions on travel and quarantines, has and could meaningfully disrupt the global economy and markets. As a result, a pandemic could adversely affect the clients’ investments and the industries in which they operate. Climate Change Risk – Clients may acquire investments that are located in, or have operations in, areas that are subject to climate change. Any investments located in coastal regions may be affected by any future increases in sea levels or in the frequency or severity of hurricanes and tropical storms, whether such increases are caused by global climate changes or other factors. There may be significant physical effects of climate change that have the potential to have a material effect on the clients’ investments. Physical impacts of climate change may include increased storm intensity and severity of weather (e.g., floods or hurricanes), sea level rise, fires, and extreme and changing temperatures. As a result of these impacts from climate-related events, the clients’ investments may be vulnerable to the following: risks of property damage to the clients’ investments; indirect financial and operational impacts from disruptions to the operations of the clients’ investments from severe weather; increased insurance premiums and deductibles or a decrease in the availability of coverage for investments in 15 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 areas subject to severe weather; decreased net migration to areas in which investments are located, resulting in lower than expected demand for both investments and the products and services of the clients’ investments; increased insurance claims and liabilities; increase in energy costs from energy transitions (e.g., shift from fossil- based systems to renewable energy sources) impacting operational returns; changes in the availability or quality of water, food or other natural resources on which the clients’ business depends; decreased consumer demand for consumer products or services resulting from physical changes associated with climate change (e.g., warmer temperature or decreasing shoreline could reduce demand for residential and commercial properties previously viewed as desirable); incorrect long-term valuation of an investment due to changing conditions not previously anticipated at the time of the investment; and economic distributions arising from the foregoing. Item 9 – Disciplinary Information There are no legal or disciplinary events that are material to a client’s or prospective client’s evaluation of LIM’s advisory business or the integrity of LIM’s management. Item 10 – Other Financial Industry Activities and Affiliations LIM is exclusively an investment adviser. LIM Fund GP, LLC (LIM Fund GP), which is a wholly owned subsidiary of LIM, previously sponsored a collective investment fund (Private Fund) which was not registered as an investment company. The Private Fund was liquidated, and all assets were distributed to the limited partners effective 12/31/22. Certain inherent conflicts of interest arise from the fact that LIM provides investment management services to other client accounts (such other funds, clients, and accounts, collectively “Other Accounts”). The investment programs of LIM and the Other Accounts may overlap or may not be similar. LIM may give advice and recommend securities to one client, or Other Accounts, which may differ from advice given to, or investments recommended or bought for, that client or Other Accounts, even though their investment objectives may be the same or similar to each other. While LIM will undertake to manage each client account and Other Accounts diligently in pursuit of their respective investment objectives, LIM will devote as much of its time to the activities of each client and Other Accounts as it deems necessary and appropriate. When a conflict of interest arises, LIM will endeavor to ensure that the conflict is resolved fairly. Refer to LIM’s Form ADV Part 1, Item 7 for internal affiliations. Item 11 – Code of Ethics, Participation or Interest in Client Transactions and Personal Trading Code of Ethics LIM has adopted a Code of Ethics (the “Code”) pursuant to Rule 204-A and 204A-1 of the Advisers Act and Rule 17j-1 of the 1940 Act, as amended, which applies to all employees and describes the high standard of business conduct and fiduciary duty to our clients. Employees are expected to act in accordance with the highest ethical, legal, and moral standards. In addition, LIM adopted a Statement on Insider Trading which is reasonably designed to deter misconduct and conflicts of interest and to detect and prevent the Firm’s officers, directors, and employees from trading on material non-public information. From time to time, LIM may serve as a sub-adviser to mutual funds and as such has adopted a Code which has been reasonably designed to prevent LIM’s employees from engaging in fraudulent conduct, including insider trading as described below. LIM has adopted a Code for all access and supervised persons of the Firm, describing its high standard of business conduct and fiduciary duty to its clients. The Code is based on the principle that the officers, directors, and employees (collectively “employees”) owe a fiduciary duty to the Firm’s clients and, therefore, must place the clients' interests ahead of their own. All employees are required to serve in the best interest of the Adviser’s clients and all recommendations and decisions on behalf of the Firm’s clients shall be solely in the best interest of the clients. 16 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 LIM’s employees shall perform professional services in a manner that is fair and reasonable to clients and shall disclose conflicts of interest in providing such services. Further, the Firm provides clients with all requested information as well as other information needed for the clients to make informed investment decisions. Clients' inquiries shall be answered to the best of the Firm’s abilities in a prompt and accurate manner. Employees shall maintain the confidentiality of all information entrusted by the Firm’s clients, to the fullest extent of the law. As such, the Code includes provisions relating to the confidentiality of client information, a prohibition against insider trading, restrictions on the acceptance of significant gifts and the reporting of certain gifts and business entertainment items, personal securities trading procedures, and the requirement to disclose and seek approval for any outside business activities, among other things. All employees of the Firm must acknowledge the terms of the Code annually, or as amended. The Firm anticipates that in appropriate circumstances, and as consistent with clients’ investment objectives, it will permit the purchase or sale of securities in (i) client accounts over which the Firm has management authority and (ii) accounts in which the Firm, its affiliates, and/or clients, directly or indirectly, have a position of interest. The Code was designed to assure that personal securities transactions, activities, and interests of the Firm’s employees will not interfere with (i) making decisions in the best interest of its clients and (ii) implementing such decisions while, at the same time, allowing employees to invest in their own personal accounts. As such, employees may buy or sell securities also recommended to clients. However, to deal with any conflicts of interest, the Firm’s employees are not permitted to take inappropriate advantage of their positions. The Code specifies the code of conduct for certain types of personal securities transactions that might involve conflicts of interest or an appearance of impropriety and has established reporting, pre-authorization requirements, and enforcement procedures for all employees. In addition, the Code specifies certain exempt securities/transactions that do not require pre-clearance authorization based upon a determination that trading an exempt security would not materially interfere with the best interest of the Adviser’s clients. Employee trading is continually monitored to reasonably prevent conflicts of interest between Firm’s employees and its clients. The Firm’s employees are required to avoid any conduct which could create any actual or potential conflict of interest and must make sure that their personal securities transactions do not in any way interfere with their clients' portfolio transactions. Employees are required to act with integrity, dignity, honesty, and in a fiduciary capacity and maintain the highest standards of ethics in all aspects of professional conduct. While it is impossible to define all situations that might pose a risk of securities laws violations or create conflicts, LIM’s Code is designed to address those circumstances where such concerns are most likely to arise. By complying with the guidelines stated in the Code, the Firm's employees can minimize their, and the Firm's, potential exposure to violations of the securities laws, prevent fraudulent activity, and reinforce fiduciary principles. Failure to comply with the provisions of LIM’s Code is grounds for disciplinary action, including termination. Adherence to the Code is a basic condition of employment with LIM. All employees receive a copy of the Code upon initial hire and at least annually thereafter and are required to certify that they have received and will abide by the Code when updates are provided to them. Employees are required to report any violations of the Code to the Chief Compliance Officer (CCO). If any employee has any doubt as to the propriety of any activity, they are instructed to consult with the Firm’s CCO. A copy of LIM’s Code of Ethics can be obtained by contacting Nicole Tremblay at 617-695-3504 or by emailing Compliance@LongfellowIM.com. Personal Trading LIM has implemented procedures for employees regarding trading of securities for their personal accounts. LIM expects employees to avoid trading securities that could create conflicts of interest with clients, or which would be inconsistent with LIM’s legal and fiduciary responsibilities to clients. 17 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 The policy prohibits employees from investing in securities issued by any publicly traded direct client of LIM (except where LIM manages non-corporate assets) and purchasing securities at the time they are held in or actively being considered as an investment for the absolute return portfolios. Employees can buy and sell some of the same securities that are traded in non-absolute return portfolios. While it is unlikely that the transactions of individuals will affect the market for any given security, written pre-approval is required when employees plan to trade securities held in any client portfolio we manage, and trade approval is subject to a black-out period. LIM’s compliance team reviews employee trading activity at least quarterly. Insider Trading LIM strictly prohibits insider trading and the misuse of material non-public information (MNPI). Employees are prohibited from trading either personally or on behalf of others on the basis of material non-public information or disseminating material non-public information to third parties, where they have a duty not to do so. Employees are required to notify Compliance should they receive or believe that they are the recipient of MNPI. LIM’s compliance team then assists employees in determining how best to handle potential MNPI, including determining whether trading restrictions are appropriate, which parties will be subject to the trading restrictions, whether the employee has intentionally or inadvertently shared the information with any other parties, and how long the information could be actionable. Gifts and Entertainment and Pay to Play LIM’s employees are required to report all gifts given or received and to seek pre-clearance for any entertainment. LIM and its employees are expressly prohibited from making political contributions, directly or indirectly, to incumbents, candidates, or successful candidates for elective office of a state government entity or to foreign officials to influence any act or decision of those parties. Item 12 – Brokerage Practices As an investment advisory firm, LIM has a fiduciary and fundamental duty to ensure that its clients receive best execution with respect to the underlying holdings held in client accounts. LIM’s primary goal is to ensure that the execution of securities transactions for clients is executed in such a manner that the client's total cost or proceeds in each transaction is the most favorable under the circumstances. LIM may consider for a client's account the full range and quality of a broker-dealer's services and may select such broker-dealer which provides research reports, economic and financial data, and relative performance of such account. LIM may elect to compensate a broker-dealer for such research and as such may participate in a commission sharing arrangement otherwise known as soft dollar arrangements, as described below. Accordingly, transactions will not always be executed at the lowest available commission but will be within a generally competitive range. Best Execution LIM has a fiduciary obligation when executing transactions for a client to seek the most favorable terms available given the circumstances surrounding the transaction. LIM will transact for its clients by seeking best execution on a given transaction. In seeking best execution for our clients, we consider various relevant factors, including but not limited to, price; reputation, execution efficiency, settlement capability, and financial strength and stability of the broker-dealer; the broker-dealer's execution services rendered on a continuing basis; and the reasonableness of commissions. LIM maintains relationships with a broad network of brokers. Directed Brokerage LIM does not participate in directed brokerage arrangements unless instructed to do so in writing on behalf of a client. Where a client does direct brokerage, LIM may be unable to achieve the most favorable execution on client 18 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 transactions, which can cost clients more due to less favorable prices and higher brokerage commissions, since LIM may not be able to aggregate orders in those circumstances. Block Trading / Order Aggregation LIM engages in block trading, where the orders of two or more clients are combined. This practice is used to achieve consistent performance among accounts with similar objectives and to reduce transactions costs. Block trading is done only if LIM has determined that each order is in the best interests of each participating client, is consistent with the terms of each investment advisory agreement of the participants, and results in the best execution available. Investment decisions for each client are made independent of those from other clients. Should the same investment decision be made for more than one client, LIM may aggregate securities to be purchased or sold to obtain a more favorable price for all participating client accounts. All client portfolios that participate in an aggregated trade will receive the same unit price. If there is an inadequate quantity of the security to allocate to all eligible accounts (lot size for each allocation will be at a level that in the Adviser’s judgment facilitates trading and minimizes costs), the Firm’s allocation process will be followed based on the appropriate strategy involved as noted below. Allocations Each client is permitted to pursue investment opportunities like those pursued by another client. The allocation of investment opportunities among clients will be determined by LIM in its good faith judgment and in accordance with the organizational documents and IMAs of the relevant clients. Allocation decisions can raise conflicts, for example, if clients have different fee structures. Subject to a client’s investment guidelines, client’s investment advisory agreement with LIM, and LIM’s policies will determine the appropriate allocation method. For the equity or absolute return strategies, LIM generally allocates investment opportunities among eligible clients on a pro rata basis based upon account size and fixed income accounts are allocated based on a fair and equitable basis. Contributing factors or deviations from pro rata allocations include (i) client investment guidelines, (ii) sector and issuer diversification, (iii) cash available for investment, (iv) realized gain/loss limitations, (v) funding for new client startups, (vi) anticipated cashflows, (vii) client terminations and (viii) minimum and liquid lot sizes. LIM makes allocation determinations based on its expectations at the time such investments are made, however investments and their characteristics may change and there can be no assurance that an investment may prove to have been more suitable for another client in hindsight. Fixed Income Brokerage Practices LIM generally has discretion to determine the broker-dealers through whom transactions will be executed for client accounts. Consistent with the fixed income trading market, trades are executed with implicit commissions built into the execution prices (commissions are netted into the execution price). LIM seeks to achieve best execution for its fixed income mandates consistent with its fiduciary duties. For its fixed income mandates, LIM does not have soft dollar arrangements with any brokers or dealers. LIM does receive research services from some of the brokers and dealers that are utilized for client transactions. Such research includes advice concerning the value and advisability of investing in, purchasing, or selling certain securities or furnishing analyses and reports concerning issuers, industries, securities, economic factors, and trends. LIM’s fixed income analytical software is paid for from the Firm’s income. Equity Brokerage Practices – Commission Sharing Arrangements (CSA) In connection with LIM’s Equity Strategy, LIM receives brokerage and research services other than execution from broker-dealers in connection with client securities transactions (CSA or soft dollar benefits) when agreed to in the client’s investment advisory agreement. When LIM uses client commissions (markups or markdowns) to obtain brokerage or research services, LIM receives a benefit because LIM does not have to produce or pay for the brokerage or research services. This incentivizes LIM to select or recommend a broker-dealer based on LIM’s 19 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 interest in receiving the brokerage or research services, rather than in our client’s interest in receiving the most favorable execution. When LIM causes clients to pay commissions higher than those charged by other broker- dealers in return for soft dollar benefits (known as paying up), it receives only those brokerage or research services eligible under the “safe harbor” provided by Section 28(e) of the Securities Exchange Act of 1934 (the “Exchange Act”). LIM may use client commissions (i.e., soft dollars) to pay for research and brokerage services where the cost needs to be allocated between eligible and ineligible uses (i.e., mixed-use items) per Section 28(e) of the Exchange Act. In those instances, LIM will allocate the cost of any mixed-use products or services between hard (i.e., paid by LIM from its investment management income) and soft dollars in good faith. LIM faces a conflict of interest when allocating these costs between hard and soft dollars, however such conflict of interest is mitigated by a robust documentation and review process. A broker-dealer “provides brokerage services” when it executes a trade, clears a trade, settles a trade, or performs at least one of the following functions and allocates the remaining functions to other broker-dealers: taking financial responsibility for a trade, maintaining records regarding a trade, monitoring and responding to customer comments regarding the trading process, and monitoring trades and settlements. Associated products and services, such as trading software and dedicated lines that are used to transmit or settle orders, may also be considered brokerage services. Computer hardware is ineligible, as is software that is used for compliance or administrative purposes. Section 28(e) safe harbor is not applicable to costs associated with capital introduction, margin services, stock lending fees, or the resolution of trade errors. A broker-dealer provides “research services” when it provides research reports, has discussions with research analysts and meetings with corporate executives, provides fees to attend conferences or seminars that provide substantive content regarding issuers, industries, and/or securities, provides research related to the market for securities, such as trade analytics (including analytics available through order management systems), and advice on market color and execution strategies, gives market, financial, economic, and similar data, provides pre-trade and post-trade analytics used during the investment decision-making process, and provides proxy services that the adviser uses during the investment decision-making process, as opposed to services used to satisfy the adviser’s own voting, recordkeeping, or disclosure obligations. Each of these eligible research services must contribute to the investment decision making process and reflect an expression of reasoning or knowledge. Trade aggregation will usually include both clients who have and have not restricted LIM’s participation in soft dollar arrangements. LIM is not able to limit the benefits of the research or other products and services provided by the broker-dealers to those accounts that participate in CSA arrangements. Accounts that restrict or limit LIM’s ability to utilize CSAs may still benefit from the research or other products and services provided as a result of the accounts that allow participation. Any brokerage or research services obtained using client commissions can be used by LIM in connection with client accounts that restrict payment for brokerage or research services with client commissions. Not all clients will benefit from every service paid for with the soft dollars generated by their account. LIM expects that each account will benefit overall because each is receiving the benefit of brokerage and research services. LIM reviews and assesses its commission policies, rates, and broker allocations on a regular basis. Part of the review includes an assessment of the value of research services received from each participating broker dealer. In fiscal year 2023, LIM offset a portion of its eligible equity research related expenses with soft dollars. Item 13 – Review of Accounts Portfolios are reviewed by the portfolio manager or designee on a regular basis to ensure investments remain appropriate. The reviews focus on consistency of portfolio investments with objectives and risk tolerances. Compliance tests are also conducted on both a pre-trade and post-trade basis to ensure compliance with the various investment parameters. Portfolio reviews can also be triggered by changes in general economic and market conditions, interest rate movements, and/or client directed initiatives. 20 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 The tools, methods, and reports utilized typically include but are not limited to: (i) daily portfolio characteristic reports (ii) daily cash availability forecast, (iii) daily compliance reports, (iv) daily and weekly account/strategy review meetings, (v) periodic client meetings and conference calls, (vi) monthly client reports, and (vii) monthly performance attribution reports. Unless otherwise agreed with a client, LIM will send each separately managed account client a monthly investment report showing the priced asset positions at the end of the period, transactions during the period, investment performance for the period and market commentary. Separately managed account clients may also request different reports than normally provided, and LIM will attempt to meet client-reporting needs where practical. Clients should arrange for their custodian to also provide them with a list of transactions and assets priced at the end of the period. Item 14 – Client Referrals and Other Compensation LIM is exclusively an investment adviser and does not receive any economic benefit from non-clients in connection with giving advice to clients. LIM does not have any introducer (solicitor) arrangements. Item 15 – Custody LIM does not offer custody services. Clients are responsible for maintaining a custody account for their portfolios with custodians of their own choosing. Clients are responsible for all fees charged by the custodian. The custodian provides the client and LIM with monthly holdings and transaction reports. The custodian holds the securities, collects the payments, and maintains the official books and records of each portfolio. LIM’s client statements reflect transactions on a contractual basis. On a monthly basis, LIM reconciles portfolio activity to the custodian’s statements. LIM’s statements can vary from custodial statements based on reporting dates, accounting procedures, and/or valuation methodologies. Clients are urged to carefully review the portfolio statements they receive from LIM and the official custodial statements they receive from their custodian and report any discrepancies immediately. Item 16 – Investment Discretion LIM’s investment advisory agreements typically give full discretionary investment authority over client portfolios, including the selection of securities to purchase or sell and the broker to be utilized. The investment advisory agreement must be executed prior to LIM exercising this authority. In all cases, discretion is exercised in a manner consistent with written portfolio investment guidelines, which is an integral component of the investment advisory agreement. While LIM manages to standard fixed income, equity, and absolute return strategy guidelines, clients can specify security or portfolio level restrictions on permitted securities, including ESG/SRI screens, quality, maturity, and/or diversification. Each portfolio is separately managed, and when selecting securities and determining holding size LIM adheres to each portfolio’s investment guidelines. Item 17 – Voting Client Securities Under Rule 206(4)-6 of the Advisers Act, investment advisers that vote proxies for clients are required to adopt and implement policies and procedures for voting proxies in the best interest of clients, to describe the procedures to clients, and to tell the clients how they may obtain information about how the Adviser voted. LIM has adopted proxy voting policies and procedures (“Policies and Procedures”) which are reasonably designed to ensure that it votes each client’s securities in the best interest of each client, for whom LIM has accepted proxy voting authority, in accordance with our fiduciary duties and Rule 206(4)-6 under the Advisers Act. Further, LIM will retain all proxy voting books and records for the requisite period, including a copy of each proxy statement received, a record of each vote cast, a copy of any document that was material to deciding how to vote proxies, 21 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 and a copy of each written client request for information on how LIM voted such proxy votes. In addition, LIM has adopted and approved the use of Third-Party Service Providers, such as Glass Lewis and Broadridge Financial Solutions, Inc. to assist in the administration and voting of proxies, which includes advice on how specific proxy votes in the Equity Strategies should be cast. Fixed Income and Absolute Return Voting Policy As a matter of Firm policy and practice, LIM does not have authority to and does not vote proxies on behalf of advisory clients unless otherwise provided in writing. Therefore, clients may retain the responsibility for receiving and voting proxies for all securities maintained in client accounts. In the fixed income accounts, LIM does not normally receive proxy statements to vote for its clients’ accounts. In some instances, a client’s investment advisory agreement reserves the responsibility for voting proxy statements to the client. In the rare instance that a proxy statement is received that requires a vote by LIM, LIM will act in a manner that it deems prudent and diligent, and which is intended to enhance the economic value of the underlying portfolio securities held in its clients’ accounts. In the absolute return portfolios, most of the votes cast by LIM relate to non-controversial shareholder approvals for corporate mergers or restructurings of holdings. LIM considers the factors that could maximize the value of the securities held in a client portfolio and each client’s specific investment goals when voting a proxy statement. In the event of a material conflict between LIM’s interests and those of its clients, LIM may engage and follow the recommendation of an independent third party. Equity Strategies Voting Policy LIM has adopted policies and procedures specific to equity strategy portfolios which has been designed to ensure that where LIM is authorized, LIM will vote its client’s securities in the best interest of the client. LIM will act in a manner that it deems prudent and diligent, and which is intended to enhance the economic value of the underlying portfolio securities held in its clients’ accounts. On behalf of the equity strategies portfolios, LIM has adopted written Proxy Voting Policies and Procedures (the “Proxy Guidelines”) of an independent third-party proxy voting service provider, Glass Lewis (the “Proxy Voting Agent”). The Proxy Guidelines followed by the Proxy Voting Agent are the ESG thematic guidelines and have been reasonably designed to ensure LIM votes in the best interest of its clients. The Proxy Guidelines reflect LIM’s general voting positions on specific corporate governance issues and corporate actions which includes board-level oversight of environmental and social risk oversight as well as fundamental non-financial factors. Some issues may require a case-by-case analysis prior to voting and may result in a vote being cast that will deviate from the Proxy Guidelines. Upon receipt of a client’s request, LIM will vote proxy statements for that client’s account in a particular manner that may differ from the Proxy Guidelines employed by the Proxy Voting Agent. Any deviations from the Proxy Guidelines will be documented and maintained in accordance with Rule 204-2 under the Advisers Act. In accordance with LIM’s Proxy Guidelines, LIM may review additional criteria associated with voting proxy statements and evaluate the expected benefit to its clients when making an overall determination on how or whether to vote the proxy statement. LIM may vote proxy statements individually for a client or in aggregate and record votes across a group of clients, as appropriate. LIM may refrain from voting a proxy statement on behalf of its clients’ accounts due to de-minimis holdings, impact on the portfolio, items relating to foreign issuers, timing issues related to the opening/closing of accounts, contractual arrangements with clients and/or their authorized delegate, failures by a client’s custodian to forward proxy statements in a timely manner, or the inability to vote proxy statements due to a client account’s securities lending arrangements. Further, LIM may refrain from voting proxy statements of a foreign issuer due to logistical considerations that may have a detrimental effect on LIM’s ability to vote the proxy or vote these proxies on a best-efforts basis. These issues may include but are not limited to: (i) proxy statements and ballots being written 22 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 in a foreign language, (ii) late notice of a shareholder meeting, (iii) requirements to vote proxies in person, (iv) restrictions on exercising votes, (v) restrictions on the sale of securities for a period of time in proximity to the shareholder meeting, or (vi) requirements to provide local agents with power of attorney to facilitate the voting instructions. As noted, to assist in the proxy voting process, LIM has retained independent third-party service providers to assist in providing research, analysis, books, and recordkeeping, and voting recommendations on corporate governance issues and corporate actions, as well as assist in the administrative process specifically for the equity strategies. Clients may request a copy of the Firm’s Proxy Voting Policies and Procedures or a record of how their securities were voted for by contacting Nicole Tremblay by telephone at 617-695-3504 or by email at Compliance@LongfellowIM.com. Clients can always retain the authority to vote on their portfolios’ holdings. Item 18 – Financial Information Registered investment advisers are required in this Item to provide disclosures about their financial condition. LIM has no financial commitment that impairs our ability to meet contractual and fiduciary commitments to our clients and has not been the subject of a bankruptcy proceeding. OTHER INFORMATION – LIM has the appropriate administrative, technical, and physical safeguards to ensure the security and confidentiality of protected information in compliance with the requirements of Massachusetts General Laws c. 93H & 93I & 201 Code Mass. Regs. § 17.00 and other applicable law. In addition, LIM maintains its information security program in compliance with applicable law, and it will safeguard such protected information in its possession in compliance with Massachusetts and other applicable laws so long as the information remains in its possession. If LIM knows or has reason to know of any breach of security affecting the protected information, such as the loss, unauthorized acquisition, or unauthorized use of protected information, LIM will notify effected clients as soon as practicable, and without unreasonable delay, and cooperate fully with its clients in taking such steps in response to the breach as may be required by Massachusetts General Law 93H § 3 and all other applicable law. BROCHURE SUPPLEMENTS - Please refer to LIM’s Brochure Supplements by Strategy, as appropriate. Intentionally Left Blank Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Longfellow Investment Management Co., LLC Disclosure Brochure Supplement Form ADV Part 2B Fixed Income Strategies March 18, 2024 This brochure supplement provides information about Barbara J. McKenna, David C. Stuehr, Akshay Anand, Seth Roman, Sarah Scranton, David Horsfall and Deena K. Raja that supplements the Longfellow Investment Management Co., LLC (“LIM”) brochure. You should have received a copy of that brochure. Please contact Nicole Tremblay at 617-695-3504 and / or NMT@LongfellowIM.com if you did not receive LIM’s brochure or if you have any questions about the contents of this supplement. Additional information about LIM also is available on the SEC’s website at www.adviserinfo.sec.gov. Longfellow Investment Management Co., LLC 125 High Street, Oliver Tower Suite 832 Boston, Massachusetts 02110 Phone: 617-695-3504 Contact email: Info@LongfellowIM.com www.LongfellowIM.com Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Barbara J. McKenna, CFA Item 2 – Educational Background and Business Experience Barbara J. McKenna is the President, a Managing Principal and Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”). She was born in 1963. She graduated from Boston College with both a MS and BS in Finance. She joined LIM in April 2005 and became a principal on July 1, 2005. Barbara is a member of the portfolio management team and the strategy group primarily focused on broad market and longer duration fixed income strategies. Prior to joining LIM in 2005, Barbara was a director and senior portfolio manager at State Street Research (“SSR”). As director of corporate bond strategy, she was responsible for its development and implementation across all fixed income mandates. Prior to joining SSR, Barbara was a director and portfolio manager at Standish, Ayer & Wood. She has also held portfolio management and investment banking positions at BayBank and Massachusetts Capital Resource Company, a private capital firm. Barbara has over 30 years of experience and is a Chartered Financial Analyst® charterholder and a member of the CFA Institute and the CFA Society Boston. Barbara is also an independent trustee for American Beacon Funds and an investment committee advisor for the U.S. Tennis Association (USTA). She is a former member of the N.E. Financial Services CEO Roundtable and the Federal Reserve Bank of Boston’s External Diversity Advisory Council. To be granted a CFA charter, you must have a bachelor’s degree, four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for Barbara J. McKenna. Item 4 – Other Business Activities Barbara serves as an independent trustee for American Beacon Funds, a former member of the External Diversity Advisory Council of the Federal Reserve Bank of Boston, and a National Volunteer for the United States Tennis Association on its Investment Committee. There is no business relationship between LIM, American Beacon Funds, the Federal Reserve Bank of Boston, or the United States Tennis Association. Item 5 – Additional Compensation Barbara’s receives the majority of her compensation from providing portfolio management services. In addition, Barbara is compensated for her work as an independent trustee for the American Beacon Funds. Item 6 – Supervision Barbara is the President, a Managing Principal and Portfolio Manager. She is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 David C. Stuehr, CFA Item 2 – Educational Background and Business Experience David C. Stuehr is a Principal and Portfolio Manager and Senior Analyst for Longfellow Investment Management Co., LLC (“LIM”). He was born in 1958. He graduated from Bowling Green University with a BS in Business Administration in 1980, an MA in Economics in 1982, and an MS in Finance from Boston College in 1990. David joined LIM in September 2009 and became a principal in December 2010. From 2005-2009, David was a Portfolio Manager and Analyst at Hanover Strategic Management. From 2002-2005, he served as a Portfolio Manager at Seneca Capital Management. Prior to joining Seneca, David was a Partner with Standish, Ayer & Wood. During his 12 years at the firm, he served as a Portfolio Manager and Director of Corporate Bond Research – leading a 10-member analyst team. David is a Chartered Financial Analyst® charterholder, a member of the CFA Institute and a member of the CFA Society Boston. To be granted a CFA charter, you must have a bachelor’s degree, four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for David C. Stuehr. Item 4 – Other Business Activities David is not engaged in any other investment-related businesses activities. Item 5 – Additional Compensation David’s compensation is solely from providing portfolio management services. Item 6 – Supervision David is a Principal and Portfolio Manager and Senior Investment Analyst. He is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Akshay Anand, CFA Item 2 – Educational Background and Business Experience Akshay Anand is a Principal and Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”). He was born in 1980. He graduated with a Bachelor of Commerce (Honors) in accounting from the University of Delhi in 2000 and a Master of Business Administration from Rochester Institute of Technology in 2003. Akshay joined LIM in September 2008 as an Analyst. From 2008-2016, he served as an analyst/trader and became a portfolio manager in July 2017. He became a Principal in December 2012. From 2007-2008, Akshay worked at Babson Capital as an associate director on the Core and High Yield Teams where he was responsible for fixed income portfolio analytics. From 2004-2007 he worked at The Mentor Network as a senior treasury analyst responsible for debt and liquidity management. Akshay is a Chartered Financial Analyst® charterholder, a member of the CFA Institute and a member of the CFA Society Boston. To be granted a CFA charter, you must have a bachelor’s degree, four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for Akshay Anand. Item 4 – Other Business Activities Akshay is not engaged in any other investment related businesses activities. Item 5 – Additional Compensation Akshay’s compensation is solely from providing portfolio management services. Item 6 – Supervision Akshay is a Principal and Portfolio Manager. He is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617- 695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Seth Roman, CFA Item 2 – Educational Background and Business Experience Seth Roman is a Principal and Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”) and leads the Short Duration and Enhanced Cash strategies. He was born in 1970. Seth graduated with a Bachelor of Science in French from Georgetown University and a Master of Science in Finance from Boston College. Seth joined LIM in 2021 and brings over 20 years of industry experience to LIM. Prior to joining LIM in 2021, he served as a vice president, portfolio manager on the fixed income team at Amundi US, Inc. where he had responsibility for managing approximately $9.5 bn in short duration assets and was part of the team with oversight in managing over $50 bn of multi-sector fixed income, opportunistic core, high-yield, short duration, investment grade, and securitized assets. Previously, Seth was a fixed income trader at Fidelity and has held various positions in the industry. Seth is a Chartered Financial Analyst® charterholder, a member of the CFA Institute and a member of the CFA Society Boston. To be granted a CFA charter, you must have a bachelor’s degree, four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for Seth Roman. Item 4 – Other Business Activities Seth is not engaged in any other investment-related businesses activities. Item 5 – Additional Compensation Seth’s compensation is solely from providing portfolio management services. Item 6 – Supervision Seth is a Principal and Portfolio Manager. He is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Sarah Scranton, CFA Item 2 – Educational Background and Business Experience Sarah Scranton is a Principal and Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”), leading the Intermediate Duration strategy and is a member of the portfolio management team for other short and custom strategies. She was born in 1964. Sarah earned a Bachelor of Business Administration from the University of Michigan. Sarah joined the firm in 2017 and has 33 years of industry experience. Prior to joining LIM in 2017 as a consultant, following a returnship in 2018, Sarah was a consultant with Chittenden & Company, Incorporated, where she advised clients on all aspects of their investment programs. Previously, she spent 17 years at Freedom Capital Management, LLC where she was a founding principal and a senior portfolio manager. Sarah was responsible for the management of Core and Core- Plus accounts for a variety of institutional clients. At Freedom, she also served as a credit specialist and a member of the management committee which oversaw firm strategy. Sarah is a Chartered Financial Analyst® charterholder, a member of the CFA Institute and a member of the CFA Society Boston. To be granted a CFA charter, you must have a bachelor’s degree, four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for Sarah Scranton. Item 4 – Other Business Activities Sarah is not engaged in any other investment-related businesses activities. Item 5 – Additional Compensation Sarah’s compensation is solely from providing portfolio management services. Item 6 – Supervision Sarah is a Principal and Portfolio Manager. She is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 David Horsfall, CFA Item 2 – Educational Background and Business Experience David Horsfall is a Principal and Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”). He was born in 1966. He earned a Bachelor of Arts in Economics from St. Lawrence University in 1989 and a Master of Business Administration from Boston College in 1995. David joined LIM in August 2022 as a Portfolio Manager and has 31 years of industry experience. From 2020–2022 David managed a corporate bond hedge fund at Monashee Investment Management. From 1989-2018, David held various roles at Standish Mellon including Assistant Trader, Trader, Head of Fixed Income Trading and Deputy Chief Investment Officer managing unconstrained, long duration, and core plus strategies. From 2018-2019 he was an adjunct professor of Capital Markets and Finance at Boston University’s Questrom School of Business. David is a Chartered Financial Analyst® charterholder, a member of the CFA Institute and a member of the CFA Society Boston. To be granted a CFA charter, you must have a bachelor’s degree, four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for David Horsfall. Item 4 – Other Business Activities David is not engaged in any other investment-related businesses activities. Item 5 – Additional Compensation David’s compensation is solely from providing portfolio management services. Item 6 – Supervision David is a Principal and Portfolio Manager. He is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Deena K. Raja Item 2 – Educational Background and Business Experience Deena K. Raja is a Client Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”). She was born in 1974. She earned a Bachelor of Arts from Vanderbilt University in 1997. Deena joined LIM in September 2023 as a Client Portfolio Manager and has 25 years of industry experience. From 2007 to 2023 Deena was a Principal, Chief Risk Officer, and Senior Portfolio Manager at Barksdale Investment Management. In this role she was a Portfolio Manager on core, intermediate, short duration, and enhanced cash portfolios with oversight responsibility of portfolio risk across all mandates. Prior to Barksdale, Deena was a Vice President and Portfolio Strategist at Prime Advisors managing more than $6 billion in fixed income assets. She also held corporate trading roles at Fifth Third Bank and First Tennessee Capital Markets. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for Deena Raja. Item 4 – Other Business Activities Deena is not engaged in any other investment-related businesses activities. Item 5 – Additional Compensation Deena’s compensation is solely from providing portfolio management services. Item 6 – Supervision Deena is a Client Portfolio Manager. She is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Longfellow Investment Management Co., LLC Disclosure Brochure Supplement Form ADV Part 2B Equity Strategies March 18, 2024 This brochure supplement provides information about J. Paul Dokas, Robert E. Ginsberg, and Austin M. Karnes III, that supplements the Longfellow Investment Management Co., LLC (“LIM”) brochure. You should have received a copy of that brochure. Please contact Nicole Tremblay at 617-695-3504 and / or NMT@LongfellowIM.com if you did not receive LIM’s brochure or if you have any questions about the contents of this supplement. Additional information about LIM also is available on the SEC’s website at www.adviserinfo.sec.gov. Longfellow Investment Management Co., LLC 125 High Street, Oliver Tower Suite 832 Boston, Massachusetts 02110 Phone: 617-695-3504 Contact email: Info@LongfellowIM.com www.LongfellowIM.com Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 J. Paul Dokas, CFA Item 2 – Educational Background and Business Experience J. Paul Dokas is the Co-Director of Equities and a Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”). He was born in 1959. He graduated from Loyola College with a BBA in 1984 and an MBA from the University of Maryland in 1985. He joined LIM in December 2020. From 2014 – 2020, he was a Managing Director and Portfolio Manager at Cadence Capital Management LLC. He also served as a Portfolio Manager from 2013 to 2014 at Cadence Capital Management LLC. Prior to that, he was a Director, Investments at Hirtle Callanghan. Paul is a Chartered Financial Analyst® charterholder, a member of the CFA Institute, and a member of the CFA Society Philadelphia. To be granted a CFA charter, you must have a bachelor’s degree, four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for J. Paul Dokas. Item 4 – Other Business Activities Paul is not engaged in any other investment related businesses activities. Item 5 – Additional Compensation Paul’s compensation is solely from providing portfolio management services. Item 6 – Supervision Paul is the Co-Director of Equities and a Portfolio Manager. He is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Robert E. Ginsberg, CFA Item 2 – Educational Background and Business Experience Robert E. Ginsberg is the Co-Director of Equities and a Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”). He was born in 1973. He graduated from the Wharton School at the University of Pennsylvania Wharton School with a B.S. in Economics in 1995 and an MBA in 2003. He joined LIM in December 2020. From 2014 to 2020, he was a Managing Director and Portfolio Manager at Cadence Capital Management LLC. He served at Cadence Capital Management LLC as a Portfolio Manager from 2011 to 2014. He was a Senior Analyst at Invesco from 2008 to 2011. Robert is a Chartered Financial Analyst® charterholder, a member of the CFA Institute, and a member of the CFA Society Boston. To be granted a CFA charter, you must have a bachelor’s degree four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for Robert E. Ginsberg. Item 4 – Other Business Activities Robert is not engaged in any other investment related businesses activities. Item 5 – Additional Compensation Robert’s compensation is solely from providing portfolio management services. Item 6 – Supervision Robert is the Co-Director of Equities and a Portfolio Manager. He is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Austin M. Kairnes III Item 2 – Educational Background and Business Experience Austin M. Kairnes is a Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”). He was born in 1970. He graduated from Boston College with a B.A. in Economics and English in 1992. He obtained an MBA from the Fuqua School of Business at Duke University in 2000. Austin joined LIM in December 2020. From 2016 to 2020, Austin was a Portfolio Manager at Cadence Capital Management LLC. From 2008 to 2016, he was a Portfolio Manager at QS Investors/Batterymarch Financial Management. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for Austin M. Kairnes III. Item 4 – Other Business Activities Austin is not engaged in any other investment related businesses activities. Item 5 – Additional Compensation Austin’s compensation is solely from providing portfolio management services. Item 6 – Supervision Austin is a Portfolio Manager. He is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Longfellow Investment Management Co., LLC Disclosure Brochure Supplement Form ADV Part 2B Absolute Return Strategies March 18, 2024 This brochure supplement provides information about Barbara J. McKenna, David C. Stuehr, and David Horsfall that supplements the Longfellow Investment Management Co., LLC (“LIM”) brochure. You should have received a copy of that brochure. Please contact Nicole Tremblay at 617-695-3504 and / or NMT@LongfellowIM.com if you did not receive LIM’s brochure or if you have any questions about the contents of this supplement. Additional information about LIM also is available on the SEC’s website at www.adviserinfo.sec.gov. Longfellow Investment Management Co., LLC 125 High Street, Oliver Tower Suite 832 Boston, Massachusetts 02110 Phone: 617-695-3504 Contact email: Info@LongfellowIM.com www.LongfellowIM.com Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Barbara J. McKenna, CFA Item 2 – Educational Background and Business Experience Barbara J. McKenna is the President, a Managing Principal and Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”). She was born in 1963. She graduated from Boston College with both a MS and BS in Finance. She joined LIM in April 2005 and became a principal on July 1, 2005. Barbara is a member of the portfolio management team and the strategy group primarily focused on broad market and longer duration fixed income strategies. Prior to joining LIM in 2005, Barbara was a director and senior portfolio manager at State Street Research (“SSR”). As director of corporate bond strategy, she was responsible for its development and implementation across all fixed income mandates. Prior to joining SSR, Barbara was a director and portfolio manager at Standish, Ayer & Wood. She has also held portfolio management and investment banking positions at BayBank and Massachusetts Capital Resource Company, a private capital firm. Barbara has over 30 years of experience and is a Chartered Financial Analyst® charterholder and a member of the CFA Institute and the CFA Society Boston. Barbara is also an independent trustee for American Beacon Funds and an investment committee advisor for the U.S. Tennis Association (USTA). She is a former member of the N.E. Financial Services CEO Roundtable and the Federal Reserve Bank of Boston’s External Diversity Advisory Council. To be granted a CFA charter, you must have a bachelor’s degree, four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for Barbara J. McKenna. Item 4 – Other Business Activities Barbara serves as an independent trustee for American Beacon Funds, a former member of the External Diversity Advisory Council of the Federal Reserve Bank of Boston, and a National Volunteer for the United States Tennis Association on its Investment Committee. There is no business relationship between LIM, American Beacon Funds, the Federal Reserve Bank of Boston, or the United States Tennis Association. Item 5 – Additional Compensation Barbara’s receives the majority of her compensation from providing portfolio management services. In addition, Barbara is compensated for her work as an independent trustee for the American Beacon Funds. Item 6 – Supervision Barbara is the President, a Managing Principal and Portfolio Manager. She is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 David C. Stuehr, CFA Item 2 – Educational Background and Business Experience David C. Stuehr is a Principal and Portfolio Manager and Senior Analyst for Longfellow Investment Management Co., LLC (“LIM”). He was born in 1958. He graduated from Bowling Green University with a BS in Business Administration in 1980, an MA in Economics in 1982, and an MS in Finance from Boston College in 1990. David joined LIM in September 2009 and became a principal in December 2010. From 2005-2009, David was a Portfolio Manager and Analyst at Hanover Strategic Management. From 2002-2005, he served as a Portfolio Manager at Seneca Capital Management. Prior to joining Seneca, David was a Partner with Standish, Ayer & Wood. During his 12 years at the firm, he served as a Portfolio Manager and Director of Corporate Bond Research – leading a 10-member analyst team. David is a Chartered Financial Analyst® charterholder, a member of the CFA Institute and a member of the CFA Society Boston. To be granted a CFA charter, you must have a bachelor’s degree, four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for David C. Stuehr. Item 4 – Other Business Activities David is not engaged in any other investment-related businesses activities. Item 5 – Additional Compensation David’s compensation is solely from providing portfolio management services. Item 6 – Supervision David is a Principal and Portfolio Manager and Senior Investment Analyst. He is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 David Horsfall, CFA Item 2 – Educational Background and Business Experience David Horsfall is a Principal and Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”). He was born in 1966. He earned a Bachelor of Arts in Economics from St. Lawrence University in 1989 and a Master of Business Administration from Boston College in 1995. David joined LIM in August 2022 as a Portfolio Manager and has 31 years of industry experience. From 2020–2022 David managed a corporate bond hedge fund at Monashee Investment Management. From 1989-2018, David held various roles at Standish Mellon including Assistant Trader, Trader, Head of Fixed Income Trading and Deputy Chief Investment Officer managing unconstrained, long duration, and core plus strategies. From 2018-2019 he was an adjunct professor of Capital Markets and Finance at Boston University’s Questrom School of Business. David is a Chartered Financial Analyst® charterholder, a member of the CFA Institute and a member of the CFA Society Boston. To be granted a CFA charter, you must have a bachelor’s degree, four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for David Horsfall. Item 4 – Other Business Activities David is not engaged in any other investment-related businesses activities. Item 5 – Additional Compensation David’s compensation is solely from providing portfolio management services. Item 6 – Supervision David is a Principal and Portfolio Manager. He is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Intentionally Left Blank This privacy notice (“Notice”) is effective March 1, 2024. Notice replaces all previous statements of our client privacy policy and may be amended at any time. LIM will keep you informed of changes as required by law. All questions regarding this Notice may be addressed to the Chief Compliance Officer at 617-695-3504. Longfellow Investment Management Co., LLC 125 High Street, Suite 832, Boston, MA 02110-2704 ∙ P 617 695 3504 PRIVACY NOTICE GUIDING PRINCIPLES: The relationship between Longfellow Investment Management Co., LLC (“LIM”) and our clients is the most important asset of our Firm. We strive to maintain your trust and confidence in our Firm, an essential aspect of which is our commitment to protect your personal information to the best of our ability. We believe that all our clients value their privacy, thus we will not disclose your personal information to anyone unless required by law, at your direction, or if necessary to provide our services. We have not and will not sell your personal information to anyone. THE PERSONAL INFORMATION THAT WE COLLECT, MAINTAIN, AND COMMUNICATE: LIM collects and maintains your personal information to provide investment management services to you. The types of information we collect and maintain about you includes, but is not limited to the following: • Information we receive from you to open an account or provide investment advice to you (e.g., account number, address, telephone number, financial information, authorized signers information); • Information that we generate to service your account (e.g., trade tickets and account statements); and • Information that we may receive from third parties with respect to your account (e.g., trade confirmations from brokerage firms). To provide investment management services to you, we may use / disclose your personal information in very limited circumstances (subject to requirements under applicable local laws), which include: • Disclosures to companies—subject to confidentiality agreements—that perform services on our behalf (e.g., technology consultants who assist us in maintaining our computer systems); and • Disclosures to companies as permitted by law, including those necessary to service your account (e.g., providing account information to brokers dealers, counterparties and custodians). HOW WE PROTECT YOUR PERSONAL INFORMATION: To fulfill our privacy commitment at LIM, we have instituted firm-wide practices to safeguard your information. These include: • Adopting policies and procedures that will safeguard your personal information; • Limiting access of personal information to those employees who need it to perform their job responsibilities; • Protecting against any anticipated threats, unauthorized access, or hazards to the security of client records and information; and • Protecting former clients’ information to the same extent as current clients. DISCLOSURE TO AFFILIATES AND THIRD PARTIES: • LIM does not maintain independent operating entities; thus LIM does not allow affiliates to utilize eligibility information to solicit clients for marketing purposes. • LIM does not disclose client information to non-affiliated third parties without a specific client request or without obtaining prior permission from a client. For instance, one circumstance where LIM may ask permission to disclose limited client information to a third party is for a client reference. LIM Form CRS 3/2024 Page 1 of 2 Effective March 18, 2024 Introduction Longfellow Investment Management Co., LLC (“LIM”, “we”, “us”, or the “Firm”) is an investment adviser registered with the U.S. Securities and Exchange Commission (“SEC”). LIM provides investment advisory accounts and services rather than brokerage accounts and services. LIM is not a broker-dealer. To assist in researching firms and financial professionals, there are free, and simple tools that are available at Investor.gov/CRS, which also provides educational materials about investment advisers, broker-dealers, and investing. Summary of Material Changes – LIM offers equity model portfolios and the fee structure for the absolute return strategies was revised as noted. What investment services and advice can you provide me? Depending on your financial needs and investment objectives, LIM may assist you with investment advisory services. Brokerage and investment advisory services and fees are different, and it is important for you to understand the differences. You should carefully consider these differences when deciding which type of service and accounts are right for you. Relationship & Services • LIM provides discretionary investment advisory services to institutional, high-net-worth individuals, retirement plans, trusts, corporations, and retail investors (“you” or “your”) individually tailored and managed to your needs. LIM invests without obtaining consent for each transaction. Investment decisions are based on your investment guidelines. You can impose restrictions on investing in certain securities or types of securities. In an investment advisory account, we may limit available investments based on factors such as your risk tolerance, net worth, investment guidelines and experience. LIM can assist you in drafting portfolio guidelines that are consistent with your risk and return objectives. • Your account follows one of a number of investment strategies that LIM offers. Keep in mind that no one strategy that LIM offers is intended to be a complete investment program for you, only part of your broader investment plan. LIM currently has a minimum account size requirement of $5 million. LIM’s portfolio managers monitor and review your portfolio on an ongoing basis as part of LIM’s standard investment advisory service. LIM serves as a subadvisor to broker-sponsored wrap fee program and program participants will have both an agreement with the wrap fee sponsor and LIM. • We act as your investment adviser only when we have entered into a written agreement with you that describes our advisory relationship and our obligations to you. As your fiduciary, we are required to monitor your portfolio, investment strategy, and investments. You will also receive a disclosure brochure that provides more details about the advisory program and/or service you have selected. It is called a Form ADV Brochure and can be found in the link below. • LIM offers non-discretionary recommendations in the form of equity model portfolios. The equity model portfolios are managed by LIM’s equity team in a similar fashion to the equity strategy’s separately managed accounts, however deviations may occur from time-to-time based on a separately managed account(s) or model portfolio(s) requirements. • NOTE FOR INTERNATIONAL CLIENTS: This information is required by law and is not a promotion of LIM’s products and services. Further, not all products are available to non-U.S. Residents. • You may choose an account that allows us to buy and sell investments in your account without asking you in advance (a “discretionary account”), or we may give you advice and you decide what investments to buy and sell (a “non‐discretionary account”). The level of investment authority you choose to grant us is described in our Investment Advisory Agreement. • For more information about the accounts and services we offer, see our Form ADV Part 2A Brochure (Items 4, 7, 8, 13 and 16) available via our Firm’s Investment Adviser Public Disclosure page. Questions to Ask your Financial Professional Given my financial situation, should I choose an investment advisory service? Why or why not? How will you choose investments to recommend to me? What is your relevant experience, including your licenses, education, and other qualifications? What Fees Will I Pay? Fees, Costs, Conflicts and Standards of Conduct • Generally, investment advisory accounts are charged a fee that is a percentage of the assets in your account. Our standard annual asset-based fees range from 0.05% to 0.50% for fixed income strategies; 0.50% plus a performance incentive of 10% of the annual return for the absolute return strategies; and 0.25% to 0.60% for equity strategies annually based on a tiered schedule or a flat rate. LIM may charge an additional 0.05% for each fee tier for Custom ESG/SRI strategies. Fees are typically assessed on a quarterly basis based on the market value of your assets that LIM manages (AUM) at the end of the quarter. The AUM is adjusted for contributions or withdrawals of assets during a quarter. The more assets that are in your account, the more you will pay in fees. LIM has an incentive to encourage you to increase the assets in your account. • Fee rates and the basis of the calculations are negotiated between us and the client and are described in our investment advisory agreement, including whether a performance-based fee is being charged. Certain factors are taken into consideration when assessing fees, such as the scope of management or advisory activities involved, size of the account, complexity of the assets managed or advised, the client’s investment objectives and needs, and other activities between us, and our client. Client Relationship Summary (Form CRS) LIM Form CRS 3/2024 Page 2 of 2 • LIM’s fees do not include the custody fees and expenses charged by your custodian or prime broker or such wrap-fees. LIM’s fees do not include transactions costs charged by executing broker dealers. These fees, expenses, and costs include brokerage commissions, transaction fees, interest on borrowings, borrowing charges for securities and other trading costs. If LIM invests in mutual funds and exchange traded funds on your behalf, you will pay additional internal investment management fees which are disclosed in each fund’s prospectus. LIM does not receive any of these fees nor any portion of other commissions, fees, or costs. • Fee rates for model portfolio delivery are negotiated between us and the client as described in the model portfolio delivery agreement. • The more assets in your investment advisory account, the higher the fee you will pay. As a result, we may have an incentive to encourage you to increase the assets in your investment advisory account. To reduce this conflict, we offer certain tiered breakpoint fee schedules. This means asset-based fees are proportionately allocated to a lower tiered fee schedule if the market value of the account meets the minimum thresholds of the tiered fee schedule. • You will pay fees and costs whether you make or lose money on your investments. Fees and costs will reduce any amount of money you make on your investments over time. Please make sure you understand what fees and costs you are paying. • For more information about the fees and costs charged in your investment advisory account, please review our Form ADV Part 2A Brochure (Items 5, 10, 12 & 14) available via our Firm’s Investment Adviser Public Disclosure page. Questions to Ask your Financial Professional Help me understand how these fees and costs might affect my investments. If I give you $10,000 to invest, how much will go to fees and costs, and how much will be invested for me? What are your legal obligations to me when acting as my investment adviser? How else does your firm make money, and what conflicts of interest do you have? When we act as your investment adviser, we must act in your best interest and not place our interests ahead of yours. At the same time, the way we make money may create some conflicts with your interests. You should understand and ask us about these conflicts because they can affect the investment advice that we provide you. Here are some examples on what this means: The receipt of additional compensation by our Firm raises a conflict of interest that may impair the objectivity of our Firm and these individuals when making investment advisory recommendations. Certain inherent conflicts of interest arise from the fact that LIM provides investment management services to other client accounts (such other funds, clients, and accounts, collectively the “Other Accounts”). For these Other Accounts, LIM has an incentive to allocate the most profitable trades so that LIM is paid a higher fee. We owe our clients a fiduciary duty of care which requires us to provide investment advice that is in the best interest of the client’s individual needs and objectives. Further, we have adopted written policies and procedures that were reasonably designed to detect, disclose, and/or mitigate material conflicts of interest. Questions to Ask your Financial Professional How might your conflicts of interest affect me, and how will you address them? How do your financial professionals make money? LIM’s financial professionals are compensated based on their specific contributions toward the profitability of the Firm. Compensation for LIM’s investment professionals is not tied to the amount of client assets they service, individual portfolio investment performance, but rather on meeting clients’ investment objectives and needs. None of LIM’s employees are compensated based on sales commissions, or revenue the firm earns from that particular financial professional’s advisory services or recommendations. For more information, please review our Form ADV Part 2A Brochure; and contact us for a copy of our Investment Team’s Form ADV Part 2B (Brochure Supplements). Do you or any of your financial professionals have legal or disciplinary history? Disciplinary History No. Visit Investor.gov/CRS for a free and simple search tool to research our Firm (CRD #104945). Additional Information You can find additional information about our investment services, obtain up-to-date information, and request a copy of this Summary by calling 617-695-3504; emailing Info@LongfellowIM.com or go to: www.LongfellowIM.com under Form CRS. Questions to Ask your Financial Professional Who is my primary contact person? Is he or she a representative of an investment adviser or a broker-dealer? Who can I talk to if I have concerns about how this person is treating me? As a financial professional, do you have any disciplinary history? For what type of conduct? Intentionally Left Blank i Longfellow Investment Management Co., LLC Disclosure Brochure Form ADV Part 2A March 18, 2024 This brochure provides information about the qualifications and business practices of Longfellow Investment Management Co., LLC (hereinafter “LIM” or the “Firm”). If you have any questions about the contents of this brochure, please contact us at 617-695-3504 or Info@LongfellowIM.com. The information in this brochure has not been approved or verified by the United States Securities and Exchange Commission (SEC) or by any state securities authority. LIM is registered with the SEC as an investment adviser; however, registration does not imply a certain level of skill or training. Additional information about LIM also is available on the SEC’s website at www.adviserinfo.sec.gov by searching with our Firm name or our CRD #104945. Longfellow Investment Management Co., LLC 125 High Street, Oliver Tower Suite 832 Boston, Massachusetts 02110 Phone: 617-695-3504 Contact email: Info@LongfellowIM.com www.longfellowim.com ii Item 2 – Material Changes The following is a summary of changes included in LIM’s Form ADV (the “Brochure”) dated March 18, 2024. This Brochure replaces the previous version dated March 20, 2023. LIM believes that communication and transparency are the foundation of its relationship with clients and will continually strive to provide its clients with complete and accurate information, in a timely manner. LIM encourages all current and prospective clients to read this Brochure and discuss any questions you may have with us. Material Changes: There have been material changes made to this Brochure since the last filing and distribution to clients which is summarized below. Item 4 - Advisory Business. New section on model portfolio delivery. LIM offers non-discretionary recommendations in the form of equity model portfolios. Item 5 - Fees and Compensation. Fees associated with model portfolio delivery are negotiated on a case-by- case basis. Item 8 - Methods of Analysis, Investment Strategies, and Risk of Loss. Additional risks were added and/or clarified: loan risk; credit risk; concentration risk; and overall risk of loss, to name a few. Further, effective 03/31/24, the following equity strategies will undergo a name change. There have been no changes to the respective strategy’s philosophy, method of analysis, investment strategies, or potential risks. • U.S. Equity Income strategy will be referred to as U.S. Large Cap Value strategy • International Equity Income strategy will be referred to as International Large Cap Equity strategy • Emerging Markets Equity Income strategy will be referred to as Emerging Markets Large Cap Equity strategy • U.S. Quality strategy will be referred to as U.S. Quality Growth strategy • Global Concentrated Equity Income strategy will be referred to as Global Concentrated Value strategy In addition, there have been immaterial changes or additional clarification of sections in this Brochure since the last version that was published. LIM urges all clients to review the entire Brochure. Future Changes: Periodically, we may amend this Brochure to reflect changes in our business practices, changes in regulations and routine annual updates as required by the securities regulators. This complete Brochure or a Summary of Material Changes shall be provided to each client at least annually and if a material change occurs. Additionally, a Brochure may be requested by contacting Nicole Tremblay, Chief Compliance Officer, and General Counsel at 617-695-3504 or by email at Compliance@LongfellowIM.com. Additional information about LIM is available via the SEC’s web site www.adviserinfo.sec.gov. iii Item 3 – Table of Contents Item 1 – Cover Page ....................................................................................................................................... i Item 2 – Material Changes ............................................................................................................................ ii Item 3 – Table of Contents ........................................................................................................................... iii Item 4 – Advisory Business ............................................................................................................................ 1 Item 5 – Fees and Compensation .................................................................................................................. 2 Item 6 – Performance-Based Fees and Side-By-Side Management .............................................................. 3 Item 7 – Types of Clients ............................................................................................................................... 4 Item 8 – Methods of Analysis, Investment Strategies, and Risk of Loss ....................................................... 4 Item 9 – Disciplinary Information ................................................................................................................ 15 Item 10 – Other Financial Industry Activities and Affiliations ..................................................................... 15 Item 11 – Code of Ethics, Participation or Interest in Client Transactions and Personal Trading .............. 15 Item 12 – Brokerage Practices .................................................................................................................... 17 Item 13 – Review of Accounts ..................................................................................................................... 19 Item 14 – Client Referrals and Other Compensation .................................................................................. 20 Item 15 – Custody ....................................................................................................................................... 20 Item 16 – Investment Discretion ................................................................................................................. 20 Item 17 – Voting Client Securities ............................................................................................................... 20 Item 18 – Financial Information .................................................................................................................. 22 Brochure Supplement(s) 1 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 Item 4 – Advisory Business Firm Description LIM is a Massachusetts limited liability company (LLC) that was founded in May 1986 by two colleagues who formerly managed the corporate cash and pension assets for Polaroid Corporation. The Firm initially managed Merger Arbitrage and Short Duration fixed income strategies, and over the years, expanded its fixed income and absolute return offerings based on client demand. LIM now manages a broad range of fixed income, equity, and absolute return strategies across the maturity and quality spectrums for clients. In 2005, the ownership structure of the Firm changed from a limited partnership to an LLC to facilitate our goal of distributing ownership to existing employees. LIM became 100% employee-owned and remains so with a total of 18 principals. LIM is registered with the SEC as an investment adviser under the Investment Advisers Act of 1940, as amended (the “Advisers Act”). Registration does not imply a certain level of skill or training. As of December 31, 2023, Barbara McKenna is the only person who owns 25% or more of LIM. LIM is a majority women-owned firm. In June 2010, it was first certified as a Women’s Business Enterprise by the Center for Women & Enterprise, a regional certifying partner of the Women’s Business Enterprise National Council. In November 2014, LIM became a signatory to the U.N. Principles of Responsible Investing (PRI). LIM believes that the integration of environmental, social, and governance (ESG) behaviors into the fixed income credit research process is consistent with the Firm’s core philosophy of reducing downside risk and principal preservation. Types of Advisory Services LIM is an independent registered investment advisor that specializes in customized fixed income, equity, absolute return, and alternative investment strategies primarily for institutional clients in the United States. LIM provides discretionary portfolio management services for separately managed client portfolios tailored to those client’s individual needs. The Firm has authority to invest directly without obtaining client consent for each transaction. Each client portfolio is invested as specified in the client’s portfolio investment guidelines. Clients can impose restrictions on investing in certain securities or types of securities. As needed, LIM assists clients in determining risk and return objectives, defining portfolio guideline parameters that are consistent with those objectives, developing investment guidelines, and identifying an appropriate benchmark against which to compare portfolio performance. All accounts are managed to deliver a custom-tailored client experience. LIM’s current separate account advisory services cover the management of fixed income, equity, and absolute return strategies. Wrap Fee Program LIM provides fixed income portfolio management services as sub-adviser to a wrap fee program. The Firm does not manage wrap fee accounts differently from non-wrap fee accounts. LIM does not act as a sponsor to the wrap fee program. LIM receives a portion of the clients’ wrap fees as an investment management fee for its sub- advisory services. Clients that participate in wrap fee programs typically pay a bundled fee that covers services including investment management, custodial, client service, accounting, and trading/brokerage fees. Clients that participate in a wrap fee program should carefully review their individual contracts and disclosure documents provided by the wrap fee program sponsor for further details. When LIM provides portfolio management services as sub-adviser to a wrap fee program, it contracts with the wrap fee program sponsor and will contract separately with clients participating in the wrap fee program. The contracts outline the investment management fee which LIM is paid for their portfolio management services. LIM does not deduct investment management fees for its sub-advisory services but is paid by the wrap fee program sponsor. Each client’s fees are further outlined in their agreements with the wrap fee program sponsor. 2 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 As with any client account, LIM is subject to the same fiduciary duty to seek best execution when transacting on behalf of the wrap fee program accounts. LIM will direct trades to the wrap fee program sponsor consistent with its duty to seek best execution. Due to the nature of LIM’s investment strategy and the nature of investing in fixed income securities, the securities LIM targets for inclusion in client portfolios can often only be sourced by a limited number of brokers at any given time. Typically, the wrap fee program sponsor is unable to source these securities and LIM “trades away,” meaning that it purchases the securities from other brokers that are not associated with the wrap fee program sponsor. “Trading away” is also sometimes referred to as a “step out” trade. In some instances, the wrap fee program sponsor may be able to source the securities but does not offer them at prices and quantities that allow LIM to purchase the securities from the wrap program sponsor consistent with its best execution duties. In these cases, LIM would also “trade away.” Any time that LIM “trades away,” a wrap fee program client may not receive all the benefits of the wrap fee program. LIM currently provides trading statistics to wrap fee program sponsors upon request and can provide those statistics to clients. Clients may wish to use this to assess the benefits of a wrap fee program. Model Portfolio Delivery LIM offers non-discretionary recommendations in the form of equity model portfolios. The equity model portfolios are managed by LIM’s equity team in a similar fashion to the equity strategy’s separately managed accounts, however deviations may occur from time-to-time based on a separately managed account(s) or model portfolio(s) requirements. Model portfolio delivery is available to unaffiliated investment advisors (the “Advisor”) via a Model Portfolio Provider Agreement whereby LIM provides non-discretionary investment advisory services to the Advisor in the form of access to a model portfolio. The Advisor retains the sole responsibility of implementing the investment program and determining from time-to-time what securities will be purchased, retained, or sold, as well as the portion of the assets belonging to the Advisor’s underlying clients. Client Assets Under Management As of December 31, 2023, LIM had $17,000,577,298 in assets under management (AUM), all of which was managed on a discretionary basis. In instances where LIM has no discretion to affect trades and no supervisory responsibility over the assets through model delivery, LIM does not include these accounts in the total AUM but categorizes them as assets under advisement (AUA). Item 5 – Fees and Compensation The description below of LIM’s fees and compensation is intended to provide a summary of the more typical fee structures, and it is not intended to depict every fee or compensation arrangement. LIM’s fees and compensation for investment management and advisory services are an annual rate that is a percentage of the assets under management in the portfolio. Custom fee schedules are used to accommodate customized portfolio strategies. LIM reserves the right to waive or reduce the tiered fee schedules as appropriate. The annualized fee structure ranges by strategy are as follows: • LIM’s asset-based fees for its fixed income strategies range from 0.05% to 0.50% and portfolios with a high-yield allocation of up to 15% may include an additional 0.05% per fee breakpoint when determining the standard fees. • LIM’s asset-based fees for its absolute return strategies are 0.50% plus a performance incentive fee of 10% of the annual return. Performance fees are not charged for periods of less than one year and are calculated and billed annually. • LIM’s asset-based fees for its equity strategies range from 0.25% to 0.60% annually based on a tiered schedule or a flat rate. LIM may charge an additional 0.05% for each fee tier for custom ESG/SRI strategies. 3 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 LIM assesses fees quarterly in arrears, unless a different arrangement is made with a specific client as detailed in the client’s written investment advisory/management agreement. Rates and the calculation methodology are agreed upon with clients and are incorporated into each client’s investment advisory agreement. LIM does not automatically deduct investment advisory fees from client accounts. Under LIM’s standard fee calculation methodology, fees are based on the end-of-period market value of the assets of a given portfolio. The AUM is adjusted for client contributions and withdrawals made during the quarter, including initial contributions. Fees are negotiable for mandates based on considerations including their size, investment guidelines, servicing requirements, or overall relationship with LIM. LIM’s model portfolio delivery fees are negotiated on a case-by-case basis and are typically paid quarterly in arrears. The fees charged by LIM as the provider of the model does not include additional management fees, other expenses charged by the unaffiliated Advisor, or their designated third-party-platform, if any. LIM’s fees and compensation are exclusive of fees and expenses charged by custodians and broker dealers to the client’s account, including but not limited to, brokerage commissions, transaction fees, interest on borrowings, borrowing charges for securities, and other trading costs which are incurred in the management of the client’s account and paid by the client. Clients typically incur certain charges imposed by their custodian or prime broker. Mutual funds and exchange traded funds also charge internal investment management fees which are disclosed in each fund’s prospectus. Such fees are exclusive of, and in addition to, LIM’s investment management fee and LIM does not receive any portion of these commissions, fees, or costs. For additional information, refer to Brokerage Practices in Item 12 below. Neither LIM nor any of the Firm’s supervised persons accepts compensation for the sale of securities or other investment products, including asset-based sales charges or service fees from the sale of mutual funds. Item 6 – Performance-Based Fees and Side-By-Side Management Performance-based fees are not charged for LIM’s fixed income or equity strategies. Portfolios subject to performance-based fees, if any, are only permitted to be held by “qualified clients,” as defined by Section 205-3 of the Advisers Act, or “qualified purchasers,” as defined by Section 2(a)(51(A) of the Investment Company Act of 1940, (the “1940 Act”) as amended. Performance fee arrangements are negotiated and included as part of the investment advisory agreement for each separately managed portfolio to which the fee applies. LIM did not charge any performance-based fees as of December 31, 2023. In the absolute return strategy, LIM manages accounts that adhere to the same or similar investment strategies, as well as accounts that do not have the same investment strategies but target the same securities for purchase. LIM recognizes that performance-based fees create conflicts of interest that require compliance monitoring and controls. For example, there is an incentive to make larger or more speculative investments than would be the case in the absence of performance compensation. In situations where a client pays smaller performance compensation (as a result of different compensation rates and structures, or otherwise) there is an incentive for LIM to favor a client account that pays higher performance compensation, for example, by allocating more opportunities to such account. LIM has implemented allocation policies and procedures designed to mitigate these conflicts of interest and treats all clients in a fair and equitable manner over time (discussed in more detail in Item 12) and that seek to ensure that strategy-appropriate investments are allocated among client accounts in what LIM deems to be in a fair and equitable manner. The allocation process is designed so as not to favor any one portfolio over another. For example, LIM allocates securities prior to transacting in those securities such that LIM will not know whether a particular transaction will be more or less profitable at the time of allocation. 4 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 Item 7 – Types of Clients LIM provides investment advisory and portfolio management services on a discretionary basis to a variety of institutional clients including, among others, banks, corporations, foundations, family offices, insurance companies, pooled investment vehicles, mutual funds, pension plans, Taft-Hartley plans, endowments, not-for- profit organizations, state/municipal governments, family offices, and high-net-worth individuals. Item 8 – Methods of Analysis, Investment Strategies, and Risk of Loss Fixed Income Strategy For LIM’s separately managed accounts, LIM begins the relationship by working with clients to establish their risk tolerance and return objectives. LIM’s investment research and portfolio management processes are identical across fixed income strategies. However, every portfolio is individually managed to its specific guidelines and objectives, which provides flexibility to meet each client’s unique requirements. LIM follows a team-based approach in the management of portfolios. Portfolio managers are responsible for setting and overseeing portfolio policies with regard to duration, sector allocations, and monitoring portfolio risks. Ideas are shared openly and frequently between analysts and portfolio managers. Together they determine individual security selection and appropriate sizing. LIM performs bottom-up fundamental research to determine the most attractive sectors and individual credits (securities/issuers). The team uses fundamental, technical, and valuation analysis in determining specific security selection, ultimately purchasing the security with the best risk-adjusted return potential given the client’s particular liquidity needs and portfolio objectives. Because many of LIM’s portfolio strategies are similar in structure, most issuers identified as attractive are held across all portfolios/products capable of investing in the securities with comparable return objectives and portfolio guidelines, differing by the specific issue’s maturity. LIM seeks to execute security-specific transactions based on availability and an expected attractive risk-adjusted return profile. If a security does not meet these criteria at any given time, trading will not occur. When guidelines allow, LIM incorporates these sectors/securities into portfolios: • Corporate Securities • Government Agency and Sovereign Issues • Commercial Mortgage-backed Securities (CMBS) • Residential Mortgage-backed Securities (MBS and RMBS) • Asset-backed Securities (ABS) • Treasury Notes and Bonds (including zero-coupons and TIPS) • Municipal Securities (both taxable and tax-exempt) • 144A Securities The investment philosophy is based on the premise that the upside is limited in fixed income. Downside risk is substantial, so fixed income management should focus on analyzing and evaluating risk. LIM believes that the fixed income portion of an investment portfolio should earn incremental returns over Treasuries without a substantial increase in risk. The defensive nature of the Firm’s fixed income strategies is based on a platform of in-depth research and monitoring. LIM does not believe macro-based strategies, such as interest rate forecasting, can be implemented consistently and successfully over long periods of time. The team attempts to capitalize on a variety of structural inefficiencies and build higher yielding portfolios which exhibit lower volatility than the benchmark. LIM’s bottom- up approach focuses on economic and financial factors including building portfolios bond by bond and selecting securities that, for non-economic factors, trade at attractive valuations. Diversification is used to minimize the 5 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 impact of event risk. In addition, the fixed income strategies integrate ESG analysis into the overall investment framework through the credit research process, and through a thoughtful portfolio construction process which allows LIM to manage a client’s unique responsible investment needs. Risk is inherent in all stages of the investment management process. LIM’s research efforts focus on identifying risk and assessing appropriate risk-reward investments. Sectors and individual securities are evaluated by attributing yield spread to various risk elements including credit, call, event, and liquidity risk to identify attractive sectors and securities. The objective is to identify those investments that offer incremental return after risks are identified and understood. LIM believes that attractive sectors and securities exist because non-economic factors affect pricing, including supply/demand imbalances, analytical and/or administrative complexity, size constraints, and investor biases. As a result, LIM will transact in sectors and securities opportunistically, as they become available. In some instances, a client may direct LIM to raise cash or to liquidate an account. The securities sold by that client could represent an attractive risk-adjusted return to other clients that have cash or security positioning needs. If LIM can purchase these securities after they have been sold into the market, LIM will do so based on the security’s return profile and in accordance with LIM’s internal policies and procedures. LIM does not prearrange such transactions with a broker. LIM uses quantitative models and tools as part of the process to quantify risks taken at the portfolio level as well as to evaluate issuer and sector risks and opportunities. Several proprietary tools allow for the monitoring of portfolios from both a top-down (curve, duration, sector, etc.) and bottom-up perspective (specific issuer and bond exposure). These tools ensure an adherence to the product’s style, philosophy, and process and are also used in the research process. Fixed Income Strategy Investment Risks All investing involves risk, including the risk of loss of a client’s principal. The principal risks of investing in fixed income securities include: Active Management Risk – LIM’s investment strategy relies on its ability to assess the attractiveness, value, or potential appreciation of specific investments. When LIM’s assessment does not align with the market’s expectations, a client’s performance will likely vary relative to the applicable benchmark and may underperform that benchmark. Interest Risk - When interest rates go up, the value of fixed coupon debt securities will decline. Duration is a measure of the security’s sensitivity to changes in interest rates. Securities with longer durations or maturities can lose more value due to increases in interest rates than securities with shorter durations or maturities. Reinvestment Risk - Depending on the interest rates and availability of investment options when income is generated, income from investments is unable to be reinvested at a comparable rate of return and is invested in instruments with lower expected rates of return. Default Risk - Regardless of the rating of a security, investors are subject to the risk that an issuer of the security will be unable or unwilling to make timely principal and/or interest payments. Credit Risk - Fixed income securities are subject to the risk that the issuer, guarantor or insurer of an obligation, or the counterparty to a transaction may fail, or become less able or unwilling to make timely payment of interest or principal, or otherwise honor its obligations, or default completely. Changes in the actual or perceived creditworthiness of an issuer, or a downgrade, or default affecting a security, could affect the performance. Generally, the longer the maturity and the lower the credit quality of a security, the more sensitive it is to credit risk. Government Securities Risk - U.S. government securities are not guaranteed against price movements due to changing interest rates. While some U.S. government securities are backed by the full faith and credit of the U.S. government, others are supported only by the credit of the government entity issuing the security which can 6 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 increase the risk of loss of investment. Securities that are backed by the full faith and credit of the U.S. government include Treasury bills, Treasury notes, Treasury bonds, and securities issued by the Government National Mortgage Association (GNMA), Small Business Administration (SBA), and the U.S. Development Finance Corporation (DFC) (formerly known as the Overseas Private Investment Corporation). Securities backed only by the credit of the government-sponsored enterprises issuing the security include securities issued by Federal National Mortgage Association (FNMA), the Federal Home Loan Mortgage Corp. (FHLMC) and the Tennessee Valley Authority (TVA), among others. Mortgage Securities Risk - Mortgage-related securities can lose more value due to changes in interest rates than other debt securities and are subject to prepayment and call risk. During periods of declining asset values, difficult or frozen credit markets, swings in interest rates, or deteriorating economic conditions, mortgages can face valuation difficulties, become more volatile and/or become illiquid. Mortgages respond to changes in interest rates differently than other fixed income securities due to the possibility of prepayment of the underlying mortgage loans. As a result, it can be challenging or impossible to determine, in advance, the actual maturity date or average life of a mortgage-backed security. Rising interest rates tend to discourage refinancing, with the result that the average life and volatility of the security will increase, exacerbating a decrease in market price. When interest rates fall, mortgages can also be volatile, and not gain as much in market value because of the expectation of additional underlying mortgage loan prepayments that must be reinvested at lower interest rates. Asset-Backed Securities (ABS) Risk - ABS are collateralized by underlying assets and sometimes additional credit support is provided through credit enhancements by a third party or the security structure. Even with a third- party credit enhancement, there is still the risk of loss. The values of these securities are sensitive to changes in the credit quality of the underlying collateral, the credit strength of the credit enhancement, changes in interest rates, and, at times, the financial condition of the issuer. Some ABS receive prepayments that can change the securities' effective maturities. Like mortgages, ABS can lose more value due to changes in interest rates than other debt securities and are subject to prepayment and call risk. Additionally, during periods of declining asset values, difficult or frozen credit markets, swings in interest rates, or deteriorating economic conditions, ABS can face valuation difficulties, become more volatile, and/or become illiquid. Municipal Securities Risk – Municipal securities have varying sources of repayment which can be subject to legal and insurance/third-party guarantee risk. Legislative changes can adversely impact the ability of an issuer to repay and negatively impact their credit ratings, which in turn can impact the price and liquidity of the securities. Certain municipal securities are insured or guaranteed by a third party; however, the underlying insurers’ or third parties’ creditworthiness must still be monitored to ensure their ability to support the securities that they have guaranteed or insured. Rule 144A Securities Risk – Rule 144A securities are restricted securities that are purchased only by qualified institutional buyers in reliance on an exemption from federal registration requirements. Rule 144A securities can be less liquid if an adequate institutional trading market for these securities does not exist, and thus could trade at a discount to comparable securities. Loan Risk – Senior loans, including bank loans, are subject to greater levels of credit risk, call risk, settlement risk, and liquidity risk. These instruments are considered predominantly speculative with respect to an issuer’s continuing ability to make principal and interest payments and may be more volatile than other types of investments. An economic downturn or individual corporate developments could adversely affect the market for these instruments and reduce the ability to sell these instruments at an advantageous time or price. In addition, loans may not be listed on any exchange and a secondary market for such loans may be less liquid than markets for other more liquid fixed income securities. Consequently, transactions in senior loans may involve greater costs than transactions in more actively traded instruments. Restrictions on transfers in loan agreements, a lack of publicly available information, irregular trading activity, and wide bid/ask spreads, among other factors, may, in 7 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 certain circumstances, make senior loans more difficult to value accurately or sell at an advantageous time or price than other types of securities or instruments. Loans may have extended trade settlement periods, including settlement periods of greater than 7 days, which may result in sale proceeds not being immediately available. Loan agreements may impose certain procedures that delay receipt of the proceeds of collateral or require the advisor to act collectively with other creditors to exercise its rights with respect to a loan. Allocation Risk - Fixed-income securities may be divided into the following asset classes: (a) U.S. Treasuries, (b) government-related securities, (c) corporate-issued securities, (d) securitized products, (e) preferred securities, and (f) foreign securities, as appropriate. Since an asset class will perform differently from other asset classes in a given strategy, varying asset class exposure will enhance or hinder performance if a strategy favors an underperforming asset class at a given time. Concentration Risk – The risk that the strategy’s concentration in securities within a specific sector or region will cause the strategy to be more exposed to the price movements of issuers and developments in that sector or region. There is the potential for a loss in value of an investment portfolio or a financial institution when an individual or group of exposures move together in an unfavorable direction. ESG Integration Risk - LIM may consider ESG non-financial factors in its selection and ongoing oversight of various asset classes, in addition to traditional financial factors. The relevance and weightings of specific ESG factors to or within the security selection and oversight process varies across asset classes, sectors, and strategies and no one factor, or consideration is determinative. When ESG factors are evaluated during the security selection and oversight process, LIM may rely on third-party data that it believes to be reliable, but it does not guarantee the accuracy of such third-party data. ESG information from third-party data providers may be incomplete, inaccurate, or unavailable, which may adversely impact the ability to consider ESG factors in the security selection and oversight process. An element of subjectivity and discretion is therefore inherent to the interpretation and use of ESG information. The process for conducting ESG assessments and implementation of ESG views in client portfolios, including the format and content of such analysis and the tools and/or data used to perform such analysis, may also vary by strategy. ESG factors may not be considered for each security that is evaluated and/or selected, and there is no guarantee that the consideration of ESG factors in the security selection process will result in the selection of security with positive ESG characteristics. Investors can differ in their views of what constitutes positive or negative ESG characteristics. Moreover, the current lack of common standards may result in different approaches to evaluating ESG factors. As a result, LIM may select securities that do not reflect the beliefs and values of any particular investor. LIM’s approach to evaluating ESG factors during the security selection and oversight process may evolve and develop over time, both due to a refinement of processes to address the evaluation of ESG factors, and because of legal and regulatory developments. Absolute Return Strategy LIM begins the relationship by working with clients to establish their risk tolerance and return objectives. LIM’s investment, research, and portfolio management processes are identical across absolute return strategies. Every portfolio is individually managed to meet each client’s specific guidelines and objectives, which provides flexibility to meet each client’s unique requirements. LIM follows a team-based approach in the management of portfolios. Portfolio managers are responsible for setting and overseeing portfolio policies with regard to identifying attractive risk-adjusted return opportunities, transaction-type allocations, and monitoring portfolio risks. Ideas are shared openly and frequently between analysts and portfolio managers. Together, the investment team members make transaction selections. LIM’s philosophy is based on the premise that upside is limited in absolute return transactions. Downside risk can be substantial, so the focus is on analyzing risks and mitigating them when possible. The team uses quantitative models and tools as part of the process to quantify risks taken at the portfolio level and to evaluate issuer and sector opportunities and risks. LIM has several proprietary tools which allow the team 8 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 to monitor portfolios from both a top-down (investment type/sector, transaction type (e.g., LBO, strategic merger, Dutch tender), timing/cashflow) and bottom-up perspective (security type, specific issuer exposure). These tools allow LIM to ensure adherence to the product’s style, philosophy, and process. These tools are also used in the research process. LIM’s absolute return strategy targets investment diversification, with low correlation to both equity and fixed income markets. LIM’s absolute return strategies include investments in arbitrage transactions, long/short equity (pair trading), options, and fixed income securities. Because LIM’s absolute return strategies are similar in structure, once identified as attractive, investments are typically held across all portfolios while respecting each portfolio’s guidelines. When investing in arbitrage transactions, LIM primarily buys securities of companies involved in mergers and acquisitions and other corporate event-driven activities. Examples of these transaction types include, but are not limited to, called bonds, cash mergers, cash tenders, corporate debt restructuring, liquidations, special purpose acquisition companies (SPACs), tendered bonds, spin-offs, or stock mergers. LIM invests in companies of varying sizes. Prospective returns can be impacted by factors including, but not limited to, timing, perceived probability of completion, and general market conditions. LIM uses a combination of internally generated research, broker- generated research, and other third-party services in monitoring opportunities. The team evaluates and considers risk factors, including analyzing financing, size of the transaction, antitrust concerns, regulatory approvals, and shareholder voting requirements. After review, not all opportunities have a risk-reward profile that warrants investment. LIM enters deals that are subject to a definitive merger agreement and while most deals are held until completion, the team continues to monitor the downside risk of each transaction and adjusts positions as deals evolve and/or market conditions change. LIM seeks to diversify portfolios by both industry and asset type. The amount invested in any one deal is a function of the downside risk to the portfolio, with the goal being to protect the portfolio from outsized losses. Depending upon the level of corporate restructuring activity, the market, or other conditions, LIM can hold long and short equity positions, exchange traded funds (ETFs), foreign securities including foreign depositary receipts, restricted securities including 144A securities, and convertible securities. When investing in long/short transactions, LIM will generally buy securities and simultaneously sell securities short in amounts that are intended to result in an approximately neutral economic exposure to overall market movements. This portion of LIM’s investment strategy is designed to capture the spread represented by the difference between the intrinsic value of a security as determined by LIM and the price at which the security trades. In addition to equities, LIM can invest in any combination of cash, cash equivalents, and/or fixed income securities, including investment- grade corporate bonds, non-investment-grade debt securities and convertible bonds. LIM can gain exposure to fixed income securities through investments in other registered investment companies, including closed-end funds. Absolute Return Strategy Risks All investing involves risk, including the risk of loss of a client’s principal. The principal absolute return strategy risks include: Absolute return portfolios can experience substantial investment losses as the result of many factors. Important risk considerations for LIM’s absolute return strategies include deals not completing as expected, lack of attractive investment opportunities, and changing regulatory or market conditions. Active Management Risk – LIM’s investment strategy relies on its ability to correctly assess the attractiveness, value, or potential appreciation of specific investments. When a deal underperforms LIM’s expectations, the performance of the holding could underperform the benchmark. 9 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 Event Risk – LIM invests in companies which are in the process of being acquired or which are involved in a restructuring, merger, or acquisition in some capacity. Estimating the time for completion of a merger or acquisition is subject to many variables. If an anticipated merger takes longer than expected to complete, or is not completed at all, a portfolio can suffer a reduced return, or even a loss. Because the timely completion of any transaction is dependent on regulatory, financial, economic, and strategic factors that are difficult to predict and subject to change, there is a risk that transactions will not complete as initially expected. Market and Management Risk – The number of potential transaction candidates, and the level of returns to be earned, is dependent on many factors, including the economic and regulatory environment, the amount of capital available for investment in arbitrage, and accounting and financial developments. A decline in the number of investment candidates or in the returns available from potential investments, for whatever reason, would have an adverse impact on LIM’s ability to achieve strategy objectives. In addition, global economies and financial markets are becoming increasingly interconnected, and conditions and events in one country, region or financial market may adversely impact issuers in a different country, region, or financial market. Furthermore, local, regional, and global events such as war, military conflict, acts of terrorism, social unrest, natural disasters, recessions, inflation, rapid interest rate changes, supply chain disruptions, sanctions, the spread of infectious illness or other public health threats could also adversely impact issuers, markets, and economies, including in ways that cannot necessarily be foreseen. The strategy could be negatively impacted if the value of a portfolio holding were harmed by such political or economic conditions or events. In addition, governmental and quasi-governmental organizations have taken several unprecedented actions designed to support the markets. Such conditions, events, and actions may result in greater market risk. Regulatory Risks – Changes in the tax laws, securities laws, or accounting standards of any jurisdiction where LIM invests can make the strategy, as intended to be practiced, less profitable or cause the number of opportunities appropriate for the strategy to diminish. Equity Securities Risk – The value of a particular stock or equity-related security can fall (or rise with respect to short positions) greatly over short or extended periods of time in response to several factors. Individual companies can report poor results or be negatively affected by industry or economic trends and developments. The prices of securities issued by these companies can decline in response to such developments. Fixed income investments held in the strategy are also subject to the risks under the Fixed Income Investment Risks section noted above. Special Purpose Acquisition Company (SPAC) Securities Risks – SPAC investments held in the portfolio are subject to the risks under both Fixed Income Investment Risks and Absolute Return Investment Risks. SPACs can contain the investment risks of closed-end funds, fixed income, and equity options. A SPAC is typically a publicly traded company that raises funds through an IPO for the purpose of acquiring or merging with another company to be identified subsequent to the SPAC’s IPO. SPACs and similar entities are in essence “blank check” companies without operating history or ongoing business other than seeking acquisitions in a predetermined time frame (typically 18-24 months). The underlying investment is secured by cash in trust that is invested in short-term T- bills (maturities less than 185 days) while the security can also embed a two-year out-of-the-money call option. Equity Options Risk – The value of options can be highly volatile. Option purchases can result in the loss of part, or all the amounts paid for the option plus commission costs. Option sales can result in a forced sale or purchase of a security at a price higher or lower than its current market price. The successful use of options for hedging purposes can depend in part on the ability of LIM to predict future price fluctuations and the degree of correlation between the options and securities markets, which is also a risk. Further, options can become illiquid and limit the ability to exit the security. Short Sale Risk – Short sales are transactions in which the portfolio sells a security it does not own. Short sales can also be used to capture the price discrepancies between two related securities. For example, a portfolio can purchase an issuer’s convertible bond while simultaneously short selling that issuer’s common stock. To close the 10 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 transaction, the portfolio must purchase the security that was sold short. A portfolio’s losses are potentially unlimited in a short sale transaction. Restricted Securities Risk — Restricted securities are securities that a client may acquire in a private offering (that is, a non-public, off-exchange transaction), typically from the issuer or an affiliate of the issuer. Restricted securities may be resold only if they have been registered for public sale, a required holding period has expired, or the resale is limited to certain institutional investors. As a result, restricted securities tend to be less liquid than, and trade at a discount when compared to, comparable publicly offered securities. Foreign Market Risk – Investing in foreign securities poses additional risks since political and economic events unique in a country or region will affect those markets and their issuers. These events will not necessarily affect the U.S. economy or similar issuers located in the United States. In addition, investments in foreign securities are generally denominated in foreign currency. As a result, changes in the value of those currencies compared to the U.S. dollar can affect (positively or negatively) the value of the portfolio’s investments. There are also risks associated with foreign accounting standards, government regulation, market information, and clearance and settlement procedures. Foreign markets can be less liquid and more volatile than U.S. markets and offer less protection to investors. Convertible Security Risk – The strategy may invest in bonds or preferred equity securities that are convertible, or exchangeable for, equity securities at specified times in the future and according to a specific exchange ratio. Convertible bonds are typically callable by the issuer, which could result in the client receiving less value than LIM had anticipated. Warrant Risk – The strategy invests in warrants, which are options to buy, directly from the issuer, a specific number of shares of the common stock of that issuer based upon certain corporate events. Warrants have no voting rights, receive no dividends, and have greater volatility than the issuer’s equity securities. If the corporate events do not come to pass, or the value of the issuer’s securities drops, the warrants value could be zero. Illiquid Investment Risk – Some securities are considered illiquid because they are subject to legal or contractual restrictions on resale. Other securities have characteristics which make them difficult to transact in, given specific market conditions, within a seven-day period, without materially impacting the value received for the security. Illiquid investments include private placements sold directly to institutional investors. These securities are not registered with the SEC and are not done in a public offering. Each of these securities can have unique restrictions on resale and thus considered less liquid than securities offered in a public offering. The sale of these investments can involve substantial delays and additional costs, and the price at which LIM may be able to transact in the securities can be substantially lower than what LIM believes they are worth. Equity Strategies LIM begins the relationship by working with clients to establish their risk tolerance and return objectives. LIM’s investment research and portfolio management processes may vary across the equity strategies, although the portfolio construction process is similar across the equity strategies. However, every portfolio is individually managed to its specific guidelines and objectives, which provides flexibility to meet each client’s unique requirements. LIM generally believes equity markets are inefficient and that a dividend and quality focus to the investment process will dampen portfolio volatility and enhance risk-adjusted returns over time. The equity income strategies are designed to deliver a competitive total return and a high- and growing income stream. The quality growth strategies focus on companies with high returns on capital, stable earnings and earnings growth, and financial strength where the market has underestimated the sustainability of these strong business models and competitive advantages. The well-defined, bottom-up, investment approach employed by LIM’s equity team is intuitive, disciplined, and consistent. It is based on both time-tested research and experience. By focusing on stocks with premium dividend yields and strong quality attributes we can identify mispriced businesses. The 11 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 repeatable, systematic, and fundamental process allows the investment team to invest in these mispriced securities efficiently with a goal to deliver strong risk-adjusted results over time. The following details the goals and objectives in each of the equity strategies: The U.S. Large Cap Value strategy (formerly known as the U.S. Equity Income strategy) seeks long-term growth of capital and income through investment in dividend-paying stocks of companies located primarily in the United States. Over time, the strategy seeks to provide investors with high and growing income, a competitive total return, lower volatility, and risk characteristics that exhibit lower correlations with other equity strategies. The starting universe is made up of all U.S. large cap stocks at the time the portfolio is created or traded. The International Large Cap Equity strategy (formerly known as the International Equity Income strategy) seeks long-term growth of capital and income through investment in dividend-paying stocks of companies primarily in developed countries located outside the United States. Over time, the strategy seeks to provide investors with high and growing income, a competitive total return, lower volatility, and risk characteristics that exhibit lower correlations with other equity strategies. The starting universe is made up of all international large cap stocks at the time the portfolio is created or traded. The Emerging Markets Large Cap Equity strategy (formerly known as the Emerging Markets Equity Income strategy) seeks long-term growth of capital and income through investment in dividend-paying stocks of companies primarily in developing countries located outside the United States. Over time, the strategy seeks to provide investors with high and growing income, a competitive total return, lower volatility, and risk characteristics that exhibit lower correlations with other equity strategies. The starting universe is made up of all emerging market large cap stocks at the time the portfolio is created or traded. The U.S. Quality Growth strategy (formerly known as the U.S. Quality strategy) seeks long-term growth of capital and income through investment in stocks of companies located primarily in the United States that score attractively based on a proprietary quality assessment. The investment team’s assessment is based on a composite of metrics and measures such as balance sheet strength, returns on capital, and stability of earnings and earnings growth. Over time, the strategy seeks to provide investors with a competitive total return, lower volatility, and risk characteristics that exhibit lower correlations with other equity strategies. The starting universe is made up of all U.S. large cap stocks at the time the portfolio is created or traded. The Global Concentrated Value strategy seeks to construct and maintain a concentrated portfolio that consists of attractively valued global equity stocks characterized by a high level of income and strong cash flow generation. The starting universe is made up of all global stocks greater than $2.0 billion in market capitalization at time of purchase. Similar securities such as those issued by the same company with similar characteristics as well as ADRs, GDRs, ADSs, and ETFs are also eligible and may be used as proxies. Stocks that have a premium dividend yield and meet valuation and fundamental strength criteria are eligible as potential constituents of the portfolio. The Midstream Energy strategy seeks income and long-term growth of capital by investing in MLPs, C-corps, or similar securities in the energy infrastructure sector that are publicly traded in the United States. The starting universe is comprised of publicly traded energy-related MLPs and midstream entities (e.g., C-corps). Portfolio Construction Process: Across all equity strategies, a liquidity screen is put in place to eliminate thinly traded securities. A financial health screen is also put in place to exclude companies with weaker financials and deteriorating fundamentals. In the U.S. Large Cap Value, International Large Cap Equity, and Emerging Markets Large Cap Equity strategies, generally stocks that have a premium dividend yield at time of purchase are eligible as holdings of the portfolio, however at times a stock with low or no yield may be purchased in sectors with lower yields based on valuation and for diversification purposes. In the U.S. Quality Growth strategy, only stocks that score highly on the investment team’s proprietary quality assessment at time of purchase are eligible as holdings of the portfolio. Stocks are then selected based on income, valuation, quality, growth, yield, liquidity, technical measures and/or financial 12 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 strength. Country weights are determined based on relative valuation in the International and Emerging Markets strategies. Portfolio constituents are weighted based on a two-step weighting methodology. Initially names are weighted by liquidity, subject to a maximum position size, to achieve broad diversification and avoid concentration risk. Next, this initial weight is adjusted based on company fundamentals, capital allocation, relative performance measures, volatility and/or technical measures. Once portfolio construction is complete, the resulting portfolio undergoes a risk review by the investment team to ensure all objectives and guidelines are being met. Sector weights are also reviewed to ensure broad diversification. Modifications to stock weights, including the maximum position size, may be included to help achieve risk, return, or strategy objectives. The portfolios are reviewed continuously and traded periodically. Equity Strategies Investment Risks All investing involves risk, including the risk of loss of a client’s principal. The principal risks of investing in equity securities include: Active Management Risk – LIM’s investment strategy relies on its ability to correctly assess the attractiveness, value, or potential appreciation of specific investments. When LIM’s assessment does not align with the market, a client’s portfolio will likely underperform relative to the applicable benchmark. Equity Securities Risk – The value of a particular stock or equity-related security can fall greatly over short or extended periods of time in response to several factors. Individual companies can report poor results or be negatively affected by industry or economic trends and developments. The prices of securities issued by these companies can decline in response to such developments. Foreign Market Risk – Investing in foreign securities poses additional risks since political and economic events unique in a country or region will affect those markets and their issuers. These events will not necessarily affect the U.S. economy or similar issuers located in the United States. There are risks associated with foreign accounting standards, government regulation, market information, and clearance and settlement procedures. Foreign markets can be less liquid and more volatile than U.S. markets and offer less protection to investors. Currency Risks – Non-U.S. securities and other assets often trade in currencies other than the U.S. dollar. Changes in currency exchange rates will affect the value of the client’s holdings, the value of dividends and interest earned, and gains and losses realized on the sale of investments. An increase in the strength of the U.S. dollar relative to other currencies may cause the value of the client’s investments to decline. Foreign governments may intervene in the currency markets, causing a decline in value or liquidity issues related to the client’s foreign currency holdings. Concentration Risk – The risk that the strategy’s concentration in securities within a specific sector or region will cause the strategy to be more exposed to the price movements of issuers and developments in that sector or region. There is the potential for a loss in value of an investment portfolio or a financial institution when an individual or group of exposures move together in an unfavorable direction. Developing and Emerging Market Risk – Investments in developing and emerging markets are subject to all the risks associated with Foreign Market risk; however, these risks may be magnified in developing and emerging markets. Investments in securities of issuers in developing or emerging market countries are considered speculative by some market participants. Information and Data Accuracy Risk – The Equity Strategies select investments based, in part, on information provided by issuers to regulators or made directly available by issuers or other sources. It is not always possible to 13 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 confirm the completeness or accuracy of such information, and in some cases, complete and accurate information is not available. Incorrect or incomplete information increases risk and may result in losses. Dividend Payment Risk – Securities selected can discontinue or reduce dividend payments. This can result in the value of a client’s investment declining, even if the stock price is rising. Investment Style Risk – Different investment styles will perform differently depending upon market conditions or investor sentiment. Value stocks react differently to political, economic, and industry developments than the market as a whole and other types of stocks. A value approach to investing focuses on the security’s intrinsic value or that LIM believes to be undervalued. If the market does not eventually come to that same assessment, the value of the security to a client will be overvalued and negatively impact portfolio performance. Value stocks tend to be inexpensive relative to their earnings, but they can continue to be inexpensive for long periods of time and may never realize what LIM believes to be their full value. Master Limited Partner (MLP) Investment Risk – The risk of investing in MLPs differs from a typical equity investment. Holders of units of MLPs have more limited voting rights, thus less control than the owners of common stock of a corporation because of the limited partnership structure. The General Partners (GPs) of the MLP can opt to limit their fiduciary duties to the MLP and thus the limited partners (LPs). The GPs generally have conflicts of interest with the MLP in that they may be wholly owned by the energy and natural resource companies that created the MLP. Generally, the MLPs which LIM targets are focused on the exploration, development, mining, processing, or transportation of minerals or natural resources. This means they are sensitive to Commodity Exposure Risks. Operational Risk – LIM bases part of its investment thesis on each MLP investment based on the forecast of future cash flows that should be available for distribution made by the management team of the MLP. There is no guarantee that the MLP will meet their forecasts. This could have a negative impact on the trading price of the units purchased for client accounts. The amount of cash available for a distribution depends on the amount of cash the MLP generates from its operations and from the state of the energy and natural resource markets at that time. Tax Risk – In order for the MLP to operate optimally, it must be treated as a limited partnership. If the MLP becomes classified as a corporation for federal income tax purposes or there is a change to federal tax laws, the MLPs ability to distribute cash to the limited partners would be materially reduced. Unit holders in the MLPs receive K1s annually. Any change in tax status would impair the ability to timely produce K1s. Commodity Exposure Risk – Energy and commodity prices will directly affect the performance of an MLP. Energy and commodity prices fluctuate for several reasons including general economic or political circumstances, market conditions, levels of domestic and imported production and delivery, energy conservation, governmental regulation, and taxation applicable to the location of the specific MLP, weather patterns, international politics, policies of the Organization of Petroleum Exporting Countries (OPEC), and the availability of pipelines and transportation systems. Increased volatility of commodity prices often leads to a responsive reduction in production or supply. This will negatively impact MLPs of all business models including those that transport, refine, process, or store those commodities. Sponsor Risk – MLPs are created by a sponsor that generally contributes their own cash producing assets to the MLP and controls the MLP through the GP, which is often an affiliate of the MLP. This relationship creates conflict of interest including where the sponsor and the MLP are transacting between one another. As noted above, the GP can opt to limit their fiduciary duty to the MLP and thus allow it to weigh its own interests ahead of the interests of the MLP and the unit holders. Acquisition Risk – An MLPs performance can be dependent on their ability to make acquisitions that increase adjusted operating surplus per unit to increase distributions to unit holders. This makes the success of those MLPs dependent upon the MLPs’ management teams’ ability to identify attractive acquisition targets, negotiate 14 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 purchase contracts, and obtain attractive financing terms. If they fail in this, the MLPs future growth prospects are materially negatively impacted along with their ability to meet their distributions and distribution projections. Not all acquisitions will be accretive to the adjusted operating surplus per unit as projected at the time of purchase. All acquisitions involve risk including inaccurate projections of future revenue and costs, the assumption of liabilities not uncovered during due diligence, and issues operating in the new product or geographic areas. Overall Firm Risks Risk of Loss – All investments in securities include a risk of loss of principal (invested amount) and any profits that have not been realized (i.e., the securities were not sold to “lock in” the profit). Stock and bond markets fluctuate substantially over time, and markets have experienced increased volatility in recent years. As recent global and domestic economic events have indicated, performance of any investment is not guaranteed. Social, political, economic, and other conditions and events (such as natural disasters, epidemics, pandemics, terrorism, conflicts, warfare, and social unrest) will occur and have a significant impact on issuers, industries, governments, and other systems, including financial markets. As a result, there is a risk of loss of the assets we manage. LIM cannot guarantee any level of performance or that account assets will not be lost. Diversification does not guarantee a profit or protect against a loss. LIM does not represent, warrant, or imply that the services or methods of analysis used can or will predict future results, successfully identify market tops or bottoms, or insulate clients from major losses due to market corrections or crashes. No guarantees are offered that clients’ goals or objectives will be achieved. Further, no promises or assumptions can be made that the advisory services offered by LIM will provide a better return than other investment strategies. Cybersecurity Risk – LIM may be susceptible to operational and information security risks resulting from cyber- attacks. Cyber-attacks include, among others, stealing or corrupting confidential information and other data that is maintained online or digitally for financial gain, denial-of-service attacks on websites causing operational disruption, and the unauthorized release of confidential information and other data. Cyber-attacks can cause significant disruptions and impact business operations, result in financial losses; lead to violations of applicable privacy and other laws, regulatory fines, penalties, reputational damage, and/or other additional costs. Further, LIM may incur substantial costs relate to investigation of the origin and scope of a cybersecurity incident, increasing, and upgrading cybersecurity protections including its administrative, technical, organizational, and physical controls, acts of identity theft, unauthorized use or loss of proprietary information, adverse investor reaction, increased insurance premiums or difficulties obtaining insurance coverage, litigation, regulatory actions, or other legal risks. Similar types of operational and technology risks are also present for the companies in which LIM’s clients invest, which could have material adverse consequences for such companies, and may cause those investments to lose value. Pandemic Risk – The global outbreak of a pandemic, together with the possibility of U.S., federal, state, and non- U.S. governmental actions, including, without limitation, mandatory business closures, public gathering limitations, restrictions on travel and quarantines, has and could meaningfully disrupt the global economy and markets. As a result, a pandemic could adversely affect the clients’ investments and the industries in which they operate. Climate Change Risk – Clients may acquire investments that are located in, or have operations in, areas that are subject to climate change. Any investments located in coastal regions may be affected by any future increases in sea levels or in the frequency or severity of hurricanes and tropical storms, whether such increases are caused by global climate changes or other factors. There may be significant physical effects of climate change that have the potential to have a material effect on the clients’ investments. Physical impacts of climate change may include increased storm intensity and severity of weather (e.g., floods or hurricanes), sea level rise, fires, and extreme and changing temperatures. As a result of these impacts from climate-related events, the clients’ investments may be vulnerable to the following: risks of property damage to the clients’ investments; indirect financial and operational impacts from disruptions to the operations of the clients’ investments from severe weather; increased insurance premiums and deductibles or a decrease in the availability of coverage for investments in 15 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 areas subject to severe weather; decreased net migration to areas in which investments are located, resulting in lower than expected demand for both investments and the products and services of the clients’ investments; increased insurance claims and liabilities; increase in energy costs from energy transitions (e.g., shift from fossil- based systems to renewable energy sources) impacting operational returns; changes in the availability or quality of water, food or other natural resources on which the clients’ business depends; decreased consumer demand for consumer products or services resulting from physical changes associated with climate change (e.g., warmer temperature or decreasing shoreline could reduce demand for residential and commercial properties previously viewed as desirable); incorrect long-term valuation of an investment due to changing conditions not previously anticipated at the time of the investment; and economic distributions arising from the foregoing. Item 9 – Disciplinary Information There are no legal or disciplinary events that are material to a client’s or prospective client’s evaluation of LIM’s advisory business or the integrity of LIM’s management. Item 10 – Other Financial Industry Activities and Affiliations LIM is exclusively an investment adviser. LIM Fund GP, LLC (LIM Fund GP), which is a wholly owned subsidiary of LIM, previously sponsored a collective investment fund (Private Fund) which was not registered as an investment company. The Private Fund was liquidated, and all assets were distributed to the limited partners effective 12/31/22. Certain inherent conflicts of interest arise from the fact that LIM provides investment management services to other client accounts (such other funds, clients, and accounts, collectively “Other Accounts”). The investment programs of LIM and the Other Accounts may overlap or may not be similar. LIM may give advice and recommend securities to one client, or Other Accounts, which may differ from advice given to, or investments recommended or bought for, that client or Other Accounts, even though their investment objectives may be the same or similar to each other. While LIM will undertake to manage each client account and Other Accounts diligently in pursuit of their respective investment objectives, LIM will devote as much of its time to the activities of each client and Other Accounts as it deems necessary and appropriate. When a conflict of interest arises, LIM will endeavor to ensure that the conflict is resolved fairly. Refer to LIM’s Form ADV Part 1, Item 7 for internal affiliations. Item 11 – Code of Ethics, Participation or Interest in Client Transactions and Personal Trading Code of Ethics LIM has adopted a Code of Ethics (the “Code”) pursuant to Rule 204-A and 204A-1 of the Advisers Act and Rule 17j-1 of the 1940 Act, as amended, which applies to all employees and describes the high standard of business conduct and fiduciary duty to our clients. Employees are expected to act in accordance with the highest ethical, legal, and moral standards. In addition, LIM adopted a Statement on Insider Trading which is reasonably designed to deter misconduct and conflicts of interest and to detect and prevent the Firm’s officers, directors, and employees from trading on material non-public information. From time to time, LIM may serve as a sub-adviser to mutual funds and as such has adopted a Code which has been reasonably designed to prevent LIM’s employees from engaging in fraudulent conduct, including insider trading as described below. LIM has adopted a Code for all access and supervised persons of the Firm, describing its high standard of business conduct and fiduciary duty to its clients. The Code is based on the principle that the officers, directors, and employees (collectively “employees”) owe a fiduciary duty to the Firm’s clients and, therefore, must place the clients' interests ahead of their own. All employees are required to serve in the best interest of the Adviser’s clients and all recommendations and decisions on behalf of the Firm’s clients shall be solely in the best interest of the clients. 16 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 LIM’s employees shall perform professional services in a manner that is fair and reasonable to clients and shall disclose conflicts of interest in providing such services. Further, the Firm provides clients with all requested information as well as other information needed for the clients to make informed investment decisions. Clients' inquiries shall be answered to the best of the Firm’s abilities in a prompt and accurate manner. Employees shall maintain the confidentiality of all information entrusted by the Firm’s clients, to the fullest extent of the law. As such, the Code includes provisions relating to the confidentiality of client information, a prohibition against insider trading, restrictions on the acceptance of significant gifts and the reporting of certain gifts and business entertainment items, personal securities trading procedures, and the requirement to disclose and seek approval for any outside business activities, among other things. All employees of the Firm must acknowledge the terms of the Code annually, or as amended. The Firm anticipates that in appropriate circumstances, and as consistent with clients’ investment objectives, it will permit the purchase or sale of securities in (i) client accounts over which the Firm has management authority and (ii) accounts in which the Firm, its affiliates, and/or clients, directly or indirectly, have a position of interest. The Code was designed to assure that personal securities transactions, activities, and interests of the Firm’s employees will not interfere with (i) making decisions in the best interest of its clients and (ii) implementing such decisions while, at the same time, allowing employees to invest in their own personal accounts. As such, employees may buy or sell securities also recommended to clients. However, to deal with any conflicts of interest, the Firm’s employees are not permitted to take inappropriate advantage of their positions. The Code specifies the code of conduct for certain types of personal securities transactions that might involve conflicts of interest or an appearance of impropriety and has established reporting, pre-authorization requirements, and enforcement procedures for all employees. In addition, the Code specifies certain exempt securities/transactions that do not require pre-clearance authorization based upon a determination that trading an exempt security would not materially interfere with the best interest of the Adviser’s clients. Employee trading is continually monitored to reasonably prevent conflicts of interest between Firm’s employees and its clients. The Firm’s employees are required to avoid any conduct which could create any actual or potential conflict of interest and must make sure that their personal securities transactions do not in any way interfere with their clients' portfolio transactions. Employees are required to act with integrity, dignity, honesty, and in a fiduciary capacity and maintain the highest standards of ethics in all aspects of professional conduct. While it is impossible to define all situations that might pose a risk of securities laws violations or create conflicts, LIM’s Code is designed to address those circumstances where such concerns are most likely to arise. By complying with the guidelines stated in the Code, the Firm's employees can minimize their, and the Firm's, potential exposure to violations of the securities laws, prevent fraudulent activity, and reinforce fiduciary principles. Failure to comply with the provisions of LIM’s Code is grounds for disciplinary action, including termination. Adherence to the Code is a basic condition of employment with LIM. All employees receive a copy of the Code upon initial hire and at least annually thereafter and are required to certify that they have received and will abide by the Code when updates are provided to them. Employees are required to report any violations of the Code to the Chief Compliance Officer (CCO). If any employee has any doubt as to the propriety of any activity, they are instructed to consult with the Firm’s CCO. A copy of LIM’s Code of Ethics can be obtained by contacting Nicole Tremblay at 617-695-3504 or by emailing Compliance@LongfellowIM.com. Personal Trading LIM has implemented procedures for employees regarding trading of securities for their personal accounts. LIM expects employees to avoid trading securities that could create conflicts of interest with clients, or which would be inconsistent with LIM’s legal and fiduciary responsibilities to clients. 17 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 The policy prohibits employees from investing in securities issued by any publicly traded direct client of LIM (except where LIM manages non-corporate assets) and purchasing securities at the time they are held in or actively being considered as an investment for the absolute return portfolios. Employees can buy and sell some of the same securities that are traded in non-absolute return portfolios. While it is unlikely that the transactions of individuals will affect the market for any given security, written pre-approval is required when employees plan to trade securities held in any client portfolio we manage, and trade approval is subject to a black-out period. LIM’s compliance team reviews employee trading activity at least quarterly. Insider Trading LIM strictly prohibits insider trading and the misuse of material non-public information (MNPI). Employees are prohibited from trading either personally or on behalf of others on the basis of material non-public information or disseminating material non-public information to third parties, where they have a duty not to do so. Employees are required to notify Compliance should they receive or believe that they are the recipient of MNPI. LIM’s compliance team then assists employees in determining how best to handle potential MNPI, including determining whether trading restrictions are appropriate, which parties will be subject to the trading restrictions, whether the employee has intentionally or inadvertently shared the information with any other parties, and how long the information could be actionable. Gifts and Entertainment and Pay to Play LIM’s employees are required to report all gifts given or received and to seek pre-clearance for any entertainment. LIM and its employees are expressly prohibited from making political contributions, directly or indirectly, to incumbents, candidates, or successful candidates for elective office of a state government entity or to foreign officials to influence any act or decision of those parties. Item 12 – Brokerage Practices As an investment advisory firm, LIM has a fiduciary and fundamental duty to ensure that its clients receive best execution with respect to the underlying holdings held in client accounts. LIM’s primary goal is to ensure that the execution of securities transactions for clients is executed in such a manner that the client's total cost or proceeds in each transaction is the most favorable under the circumstances. LIM may consider for a client's account the full range and quality of a broker-dealer's services and may select such broker-dealer which provides research reports, economic and financial data, and relative performance of such account. LIM may elect to compensate a broker-dealer for such research and as such may participate in a commission sharing arrangement otherwise known as soft dollar arrangements, as described below. Accordingly, transactions will not always be executed at the lowest available commission but will be within a generally competitive range. Best Execution LIM has a fiduciary obligation when executing transactions for a client to seek the most favorable terms available given the circumstances surrounding the transaction. LIM will transact for its clients by seeking best execution on a given transaction. In seeking best execution for our clients, we consider various relevant factors, including but not limited to, price; reputation, execution efficiency, settlement capability, and financial strength and stability of the broker-dealer; the broker-dealer's execution services rendered on a continuing basis; and the reasonableness of commissions. LIM maintains relationships with a broad network of brokers. Directed Brokerage LIM does not participate in directed brokerage arrangements unless instructed to do so in writing on behalf of a client. Where a client does direct brokerage, LIM may be unable to achieve the most favorable execution on client 18 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 transactions, which can cost clients more due to less favorable prices and higher brokerage commissions, since LIM may not be able to aggregate orders in those circumstances. Block Trading / Order Aggregation LIM engages in block trading, where the orders of two or more clients are combined. This practice is used to achieve consistent performance among accounts with similar objectives and to reduce transactions costs. Block trading is done only if LIM has determined that each order is in the best interests of each participating client, is consistent with the terms of each investment advisory agreement of the participants, and results in the best execution available. Investment decisions for each client are made independent of those from other clients. Should the same investment decision be made for more than one client, LIM may aggregate securities to be purchased or sold to obtain a more favorable price for all participating client accounts. All client portfolios that participate in an aggregated trade will receive the same unit price. If there is an inadequate quantity of the security to allocate to all eligible accounts (lot size for each allocation will be at a level that in the Adviser’s judgment facilitates trading and minimizes costs), the Firm’s allocation process will be followed based on the appropriate strategy involved as noted below. Allocations Each client is permitted to pursue investment opportunities like those pursued by another client. The allocation of investment opportunities among clients will be determined by LIM in its good faith judgment and in accordance with the organizational documents and IMAs of the relevant clients. Allocation decisions can raise conflicts, for example, if clients have different fee structures. Subject to a client’s investment guidelines, client’s investment advisory agreement with LIM, and LIM’s policies will determine the appropriate allocation method. For the equity or absolute return strategies, LIM generally allocates investment opportunities among eligible clients on a pro rata basis based upon account size and fixed income accounts are allocated based on a fair and equitable basis. Contributing factors or deviations from pro rata allocations include (i) client investment guidelines, (ii) sector and issuer diversification, (iii) cash available for investment, (iv) realized gain/loss limitations, (v) funding for new client startups, (vi) anticipated cashflows, (vii) client terminations and (viii) minimum and liquid lot sizes. LIM makes allocation determinations based on its expectations at the time such investments are made, however investments and their characteristics may change and there can be no assurance that an investment may prove to have been more suitable for another client in hindsight. Fixed Income Brokerage Practices LIM generally has discretion to determine the broker-dealers through whom transactions will be executed for client accounts. Consistent with the fixed income trading market, trades are executed with implicit commissions built into the execution prices (commissions are netted into the execution price). LIM seeks to achieve best execution for its fixed income mandates consistent with its fiduciary duties. For its fixed income mandates, LIM does not have soft dollar arrangements with any brokers or dealers. LIM does receive research services from some of the brokers and dealers that are utilized for client transactions. Such research includes advice concerning the value and advisability of investing in, purchasing, or selling certain securities or furnishing analyses and reports concerning issuers, industries, securities, economic factors, and trends. LIM’s fixed income analytical software is paid for from the Firm’s income. Equity Brokerage Practices – Commission Sharing Arrangements (CSA) In connection with LIM’s Equity Strategy, LIM receives brokerage and research services other than execution from broker-dealers in connection with client securities transactions (CSA or soft dollar benefits) when agreed to in the client’s investment advisory agreement. When LIM uses client commissions (markups or markdowns) to obtain brokerage or research services, LIM receives a benefit because LIM does not have to produce or pay for the brokerage or research services. This incentivizes LIM to select or recommend a broker-dealer based on LIM’s 19 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 interest in receiving the brokerage or research services, rather than in our client’s interest in receiving the most favorable execution. When LIM causes clients to pay commissions higher than those charged by other broker- dealers in return for soft dollar benefits (known as paying up), it receives only those brokerage or research services eligible under the “safe harbor” provided by Section 28(e) of the Securities Exchange Act of 1934 (the “Exchange Act”). LIM may use client commissions (i.e., soft dollars) to pay for research and brokerage services where the cost needs to be allocated between eligible and ineligible uses (i.e., mixed-use items) per Section 28(e) of the Exchange Act. In those instances, LIM will allocate the cost of any mixed-use products or services between hard (i.e., paid by LIM from its investment management income) and soft dollars in good faith. LIM faces a conflict of interest when allocating these costs between hard and soft dollars, however such conflict of interest is mitigated by a robust documentation and review process. A broker-dealer “provides brokerage services” when it executes a trade, clears a trade, settles a trade, or performs at least one of the following functions and allocates the remaining functions to other broker-dealers: taking financial responsibility for a trade, maintaining records regarding a trade, monitoring and responding to customer comments regarding the trading process, and monitoring trades and settlements. Associated products and services, such as trading software and dedicated lines that are used to transmit or settle orders, may also be considered brokerage services. Computer hardware is ineligible, as is software that is used for compliance or administrative purposes. Section 28(e) safe harbor is not applicable to costs associated with capital introduction, margin services, stock lending fees, or the resolution of trade errors. A broker-dealer provides “research services” when it provides research reports, has discussions with research analysts and meetings with corporate executives, provides fees to attend conferences or seminars that provide substantive content regarding issuers, industries, and/or securities, provides research related to the market for securities, such as trade analytics (including analytics available through order management systems), and advice on market color and execution strategies, gives market, financial, economic, and similar data, provides pre-trade and post-trade analytics used during the investment decision-making process, and provides proxy services that the adviser uses during the investment decision-making process, as opposed to services used to satisfy the adviser’s own voting, recordkeeping, or disclosure obligations. Each of these eligible research services must contribute to the investment decision making process and reflect an expression of reasoning or knowledge. Trade aggregation will usually include both clients who have and have not restricted LIM’s participation in soft dollar arrangements. LIM is not able to limit the benefits of the research or other products and services provided by the broker-dealers to those accounts that participate in CSA arrangements. Accounts that restrict or limit LIM’s ability to utilize CSAs may still benefit from the research or other products and services provided as a result of the accounts that allow participation. Any brokerage or research services obtained using client commissions can be used by LIM in connection with client accounts that restrict payment for brokerage or research services with client commissions. Not all clients will benefit from every service paid for with the soft dollars generated by their account. LIM expects that each account will benefit overall because each is receiving the benefit of brokerage and research services. LIM reviews and assesses its commission policies, rates, and broker allocations on a regular basis. Part of the review includes an assessment of the value of research services received from each participating broker dealer. In fiscal year 2023, LIM offset a portion of its eligible equity research related expenses with soft dollars. Item 13 – Review of Accounts Portfolios are reviewed by the portfolio manager or designee on a regular basis to ensure investments remain appropriate. The reviews focus on consistency of portfolio investments with objectives and risk tolerances. Compliance tests are also conducted on both a pre-trade and post-trade basis to ensure compliance with the various investment parameters. Portfolio reviews can also be triggered by changes in general economic and market conditions, interest rate movements, and/or client directed initiatives. 20 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 The tools, methods, and reports utilized typically include but are not limited to: (i) daily portfolio characteristic reports (ii) daily cash availability forecast, (iii) daily compliance reports, (iv) daily and weekly account/strategy review meetings, (v) periodic client meetings and conference calls, (vi) monthly client reports, and (vii) monthly performance attribution reports. Unless otherwise agreed with a client, LIM will send each separately managed account client a monthly investment report showing the priced asset positions at the end of the period, transactions during the period, investment performance for the period and market commentary. Separately managed account clients may also request different reports than normally provided, and LIM will attempt to meet client-reporting needs where practical. Clients should arrange for their custodian to also provide them with a list of transactions and assets priced at the end of the period. Item 14 – Client Referrals and Other Compensation LIM is exclusively an investment adviser and does not receive any economic benefit from non-clients in connection with giving advice to clients. LIM does not have any introducer (solicitor) arrangements. Item 15 – Custody LIM does not offer custody services. Clients are responsible for maintaining a custody account for their portfolios with custodians of their own choosing. Clients are responsible for all fees charged by the custodian. The custodian provides the client and LIM with monthly holdings and transaction reports. The custodian holds the securities, collects the payments, and maintains the official books and records of each portfolio. LIM’s client statements reflect transactions on a contractual basis. On a monthly basis, LIM reconciles portfolio activity to the custodian’s statements. LIM’s statements can vary from custodial statements based on reporting dates, accounting procedures, and/or valuation methodologies. Clients are urged to carefully review the portfolio statements they receive from LIM and the official custodial statements they receive from their custodian and report any discrepancies immediately. Item 16 – Investment Discretion LIM’s investment advisory agreements typically give full discretionary investment authority over client portfolios, including the selection of securities to purchase or sell and the broker to be utilized. The investment advisory agreement must be executed prior to LIM exercising this authority. In all cases, discretion is exercised in a manner consistent with written portfolio investment guidelines, which is an integral component of the investment advisory agreement. While LIM manages to standard fixed income, equity, and absolute return strategy guidelines, clients can specify security or portfolio level restrictions on permitted securities, including ESG/SRI screens, quality, maturity, and/or diversification. Each portfolio is separately managed, and when selecting securities and determining holding size LIM adheres to each portfolio’s investment guidelines. Item 17 – Voting Client Securities Under Rule 206(4)-6 of the Advisers Act, investment advisers that vote proxies for clients are required to adopt and implement policies and procedures for voting proxies in the best interest of clients, to describe the procedures to clients, and to tell the clients how they may obtain information about how the Adviser voted. LIM has adopted proxy voting policies and procedures (“Policies and Procedures”) which are reasonably designed to ensure that it votes each client’s securities in the best interest of each client, for whom LIM has accepted proxy voting authority, in accordance with our fiduciary duties and Rule 206(4)-6 under the Advisers Act. Further, LIM will retain all proxy voting books and records for the requisite period, including a copy of each proxy statement received, a record of each vote cast, a copy of any document that was material to deciding how to vote proxies, 21 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 and a copy of each written client request for information on how LIM voted such proxy votes. In addition, LIM has adopted and approved the use of Third-Party Service Providers, such as Glass Lewis and Broadridge Financial Solutions, Inc. to assist in the administration and voting of proxies, which includes advice on how specific proxy votes in the Equity Strategies should be cast. Fixed Income and Absolute Return Voting Policy As a matter of Firm policy and practice, LIM does not have authority to and does not vote proxies on behalf of advisory clients unless otherwise provided in writing. Therefore, clients may retain the responsibility for receiving and voting proxies for all securities maintained in client accounts. In the fixed income accounts, LIM does not normally receive proxy statements to vote for its clients’ accounts. In some instances, a client’s investment advisory agreement reserves the responsibility for voting proxy statements to the client. In the rare instance that a proxy statement is received that requires a vote by LIM, LIM will act in a manner that it deems prudent and diligent, and which is intended to enhance the economic value of the underlying portfolio securities held in its clients’ accounts. In the absolute return portfolios, most of the votes cast by LIM relate to non-controversial shareholder approvals for corporate mergers or restructurings of holdings. LIM considers the factors that could maximize the value of the securities held in a client portfolio and each client’s specific investment goals when voting a proxy statement. In the event of a material conflict between LIM’s interests and those of its clients, LIM may engage and follow the recommendation of an independent third party. Equity Strategies Voting Policy LIM has adopted policies and procedures specific to equity strategy portfolios which has been designed to ensure that where LIM is authorized, LIM will vote its client’s securities in the best interest of the client. LIM will act in a manner that it deems prudent and diligent, and which is intended to enhance the economic value of the underlying portfolio securities held in its clients’ accounts. On behalf of the equity strategies portfolios, LIM has adopted written Proxy Voting Policies and Procedures (the “Proxy Guidelines”) of an independent third-party proxy voting service provider, Glass Lewis (the “Proxy Voting Agent”). The Proxy Guidelines followed by the Proxy Voting Agent are the ESG thematic guidelines and have been reasonably designed to ensure LIM votes in the best interest of its clients. The Proxy Guidelines reflect LIM’s general voting positions on specific corporate governance issues and corporate actions which includes board-level oversight of environmental and social risk oversight as well as fundamental non-financial factors. Some issues may require a case-by-case analysis prior to voting and may result in a vote being cast that will deviate from the Proxy Guidelines. Upon receipt of a client’s request, LIM will vote proxy statements for that client’s account in a particular manner that may differ from the Proxy Guidelines employed by the Proxy Voting Agent. Any deviations from the Proxy Guidelines will be documented and maintained in accordance with Rule 204-2 under the Advisers Act. In accordance with LIM’s Proxy Guidelines, LIM may review additional criteria associated with voting proxy statements and evaluate the expected benefit to its clients when making an overall determination on how or whether to vote the proxy statement. LIM may vote proxy statements individually for a client or in aggregate and record votes across a group of clients, as appropriate. LIM may refrain from voting a proxy statement on behalf of its clients’ accounts due to de-minimis holdings, impact on the portfolio, items relating to foreign issuers, timing issues related to the opening/closing of accounts, contractual arrangements with clients and/or their authorized delegate, failures by a client’s custodian to forward proxy statements in a timely manner, or the inability to vote proxy statements due to a client account’s securities lending arrangements. Further, LIM may refrain from voting proxy statements of a foreign issuer due to logistical considerations that may have a detrimental effect on LIM’s ability to vote the proxy or vote these proxies on a best-efforts basis. These issues may include but are not limited to: (i) proxy statements and ballots being written 22 Longfellow Investment Management Co., LLC, Disclosure Brochure, Part 2A of Form ADV, March 18, 2024 in a foreign language, (ii) late notice of a shareholder meeting, (iii) requirements to vote proxies in person, (iv) restrictions on exercising votes, (v) restrictions on the sale of securities for a period of time in proximity to the shareholder meeting, or (vi) requirements to provide local agents with power of attorney to facilitate the voting instructions. As noted, to assist in the proxy voting process, LIM has retained independent third-party service providers to assist in providing research, analysis, books, and recordkeeping, and voting recommendations on corporate governance issues and corporate actions, as well as assist in the administrative process specifically for the equity strategies. Clients may request a copy of the Firm’s Proxy Voting Policies and Procedures or a record of how their securities were voted for by contacting Nicole Tremblay by telephone at 617-695-3504 or by email at Compliance@LongfellowIM.com. Clients can always retain the authority to vote on their portfolios’ holdings. Item 18 – Financial Information Registered investment advisers are required in this Item to provide disclosures about their financial condition. LIM has no financial commitment that impairs our ability to meet contractual and fiduciary commitments to our clients and has not been the subject of a bankruptcy proceeding. OTHER INFORMATION – LIM has the appropriate administrative, technical, and physical safeguards to ensure the security and confidentiality of protected information in compliance with the requirements of Massachusetts General Laws c. 93H & 93I & 201 Code Mass. Regs. § 17.00 and other applicable law. In addition, LIM maintains its information security program in compliance with applicable law, and it will safeguard such protected information in its possession in compliance with Massachusetts and other applicable laws so long as the information remains in its possession. If LIM knows or has reason to know of any breach of security affecting the protected information, such as the loss, unauthorized acquisition, or unauthorized use of protected information, LIM will notify effected clients as soon as practicable, and without unreasonable delay, and cooperate fully with its clients in taking such steps in response to the breach as may be required by Massachusetts General Law 93H § 3 and all other applicable law. BROCHURE SUPPLEMENTS - Please refer to LIM’s Brochure Supplements by Strategy, as appropriate. Intentionally Left Blank Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Longfellow Investment Management Co., LLC Disclosure Brochure Supplement Form ADV Part 2B Fixed Income Strategies March 18, 2024 This brochure supplement provides information about Barbara J. McKenna, David C. Stuehr, Akshay Anand, Seth Roman, Sarah Scranton, David Horsfall and Deena K. Raja that supplements the Longfellow Investment Management Co., LLC (“LIM”) brochure. You should have received a copy of that brochure. Please contact Nicole Tremblay at 617-695-3504 and / or NMT@LongfellowIM.com if you did not receive LIM’s brochure or if you have any questions about the contents of this supplement. Additional information about LIM also is available on the SEC’s website at www.adviserinfo.sec.gov. Longfellow Investment Management Co., LLC 125 High Street, Oliver Tower Suite 832 Boston, Massachusetts 02110 Phone: 617-695-3504 Contact email: Info@LongfellowIM.com www.LongfellowIM.com Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Barbara J. McKenna, CFA Item 2 – Educational Background and Business Experience Barbara J. McKenna is the President, a Managing Principal and Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”). She was born in 1963. She graduated from Boston College with both a MS and BS in Finance. She joined LIM in April 2005 and became a principal on July 1, 2005. Barbara is a member of the portfolio management team and the strategy group primarily focused on broad market and longer duration fixed income strategies. Prior to joining LIM in 2005, Barbara was a director and senior portfolio manager at State Street Research (“SSR”). As director of corporate bond strategy, she was responsible for its development and implementation across all fixed income mandates. Prior to joining SSR, Barbara was a director and portfolio manager at Standish, Ayer & Wood. She has also held portfolio management and investment banking positions at BayBank and Massachusetts Capital Resource Company, a private capital firm. Barbara has over 30 years of experience and is a Chartered Financial Analyst® charterholder and a member of the CFA Institute and the CFA Society Boston. Barbara is also an independent trustee for American Beacon Funds and an investment committee advisor for the U.S. Tennis Association (USTA). She is a former member of the N.E. Financial Services CEO Roundtable and the Federal Reserve Bank of Boston’s External Diversity Advisory Council. To be granted a CFA charter, you must have a bachelor’s degree, four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for Barbara J. McKenna. Item 4 – Other Business Activities Barbara serves as an independent trustee for American Beacon Funds, a former member of the External Diversity Advisory Council of the Federal Reserve Bank of Boston, and a National Volunteer for the United States Tennis Association on its Investment Committee. There is no business relationship between LIM, American Beacon Funds, the Federal Reserve Bank of Boston, or the United States Tennis Association. Item 5 – Additional Compensation Barbara’s receives the majority of her compensation from providing portfolio management services. In addition, Barbara is compensated for her work as an independent trustee for the American Beacon Funds. Item 6 – Supervision Barbara is the President, a Managing Principal and Portfolio Manager. She is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 David C. Stuehr, CFA Item 2 – Educational Background and Business Experience David C. Stuehr is a Principal and Portfolio Manager and Senior Analyst for Longfellow Investment Management Co., LLC (“LIM”). He was born in 1958. He graduated from Bowling Green University with a BS in Business Administration in 1980, an MA in Economics in 1982, and an MS in Finance from Boston College in 1990. David joined LIM in September 2009 and became a principal in December 2010. From 2005-2009, David was a Portfolio Manager and Analyst at Hanover Strategic Management. From 2002-2005, he served as a Portfolio Manager at Seneca Capital Management. Prior to joining Seneca, David was a Partner with Standish, Ayer & Wood. During his 12 years at the firm, he served as a Portfolio Manager and Director of Corporate Bond Research – leading a 10-member analyst team. David is a Chartered Financial Analyst® charterholder, a member of the CFA Institute and a member of the CFA Society Boston. To be granted a CFA charter, you must have a bachelor’s degree, four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for David C. Stuehr. Item 4 – Other Business Activities David is not engaged in any other investment-related businesses activities. Item 5 – Additional Compensation David’s compensation is solely from providing portfolio management services. Item 6 – Supervision David is a Principal and Portfolio Manager and Senior Investment Analyst. He is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Akshay Anand, CFA Item 2 – Educational Background and Business Experience Akshay Anand is a Principal and Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”). He was born in 1980. He graduated with a Bachelor of Commerce (Honors) in accounting from the University of Delhi in 2000 and a Master of Business Administration from Rochester Institute of Technology in 2003. Akshay joined LIM in September 2008 as an Analyst. From 2008-2016, he served as an analyst/trader and became a portfolio manager in July 2017. He became a Principal in December 2012. From 2007-2008, Akshay worked at Babson Capital as an associate director on the Core and High Yield Teams where he was responsible for fixed income portfolio analytics. From 2004-2007 he worked at The Mentor Network as a senior treasury analyst responsible for debt and liquidity management. Akshay is a Chartered Financial Analyst® charterholder, a member of the CFA Institute and a member of the CFA Society Boston. To be granted a CFA charter, you must have a bachelor’s degree, four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for Akshay Anand. Item 4 – Other Business Activities Akshay is not engaged in any other investment related businesses activities. Item 5 – Additional Compensation Akshay’s compensation is solely from providing portfolio management services. Item 6 – Supervision Akshay is a Principal and Portfolio Manager. He is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617- 695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Seth Roman, CFA Item 2 – Educational Background and Business Experience Seth Roman is a Principal and Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”) and leads the Short Duration and Enhanced Cash strategies. He was born in 1970. Seth graduated with a Bachelor of Science in French from Georgetown University and a Master of Science in Finance from Boston College. Seth joined LIM in 2021 and brings over 20 years of industry experience to LIM. Prior to joining LIM in 2021, he served as a vice president, portfolio manager on the fixed income team at Amundi US, Inc. where he had responsibility for managing approximately $9.5 bn in short duration assets and was part of the team with oversight in managing over $50 bn of multi-sector fixed income, opportunistic core, high-yield, short duration, investment grade, and securitized assets. Previously, Seth was a fixed income trader at Fidelity and has held various positions in the industry. Seth is a Chartered Financial Analyst® charterholder, a member of the CFA Institute and a member of the CFA Society Boston. To be granted a CFA charter, you must have a bachelor’s degree, four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for Seth Roman. Item 4 – Other Business Activities Seth is not engaged in any other investment-related businesses activities. Item 5 – Additional Compensation Seth’s compensation is solely from providing portfolio management services. Item 6 – Supervision Seth is a Principal and Portfolio Manager. He is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Sarah Scranton, CFA Item 2 – Educational Background and Business Experience Sarah Scranton is a Principal and Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”), leading the Intermediate Duration strategy and is a member of the portfolio management team for other short and custom strategies. She was born in 1964. Sarah earned a Bachelor of Business Administration from the University of Michigan. Sarah joined the firm in 2017 and has 33 years of industry experience. Prior to joining LIM in 2017 as a consultant, following a returnship in 2018, Sarah was a consultant with Chittenden & Company, Incorporated, where she advised clients on all aspects of their investment programs. Previously, she spent 17 years at Freedom Capital Management, LLC where she was a founding principal and a senior portfolio manager. Sarah was responsible for the management of Core and Core- Plus accounts for a variety of institutional clients. At Freedom, she also served as a credit specialist and a member of the management committee which oversaw firm strategy. Sarah is a Chartered Financial Analyst® charterholder, a member of the CFA Institute and a member of the CFA Society Boston. To be granted a CFA charter, you must have a bachelor’s degree, four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for Sarah Scranton. Item 4 – Other Business Activities Sarah is not engaged in any other investment-related businesses activities. Item 5 – Additional Compensation Sarah’s compensation is solely from providing portfolio management services. Item 6 – Supervision Sarah is a Principal and Portfolio Manager. She is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 David Horsfall, CFA Item 2 – Educational Background and Business Experience David Horsfall is a Principal and Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”). He was born in 1966. He earned a Bachelor of Arts in Economics from St. Lawrence University in 1989 and a Master of Business Administration from Boston College in 1995. David joined LIM in August 2022 as a Portfolio Manager and has 31 years of industry experience. From 2020–2022 David managed a corporate bond hedge fund at Monashee Investment Management. From 1989-2018, David held various roles at Standish Mellon including Assistant Trader, Trader, Head of Fixed Income Trading and Deputy Chief Investment Officer managing unconstrained, long duration, and core plus strategies. From 2018-2019 he was an adjunct professor of Capital Markets and Finance at Boston University’s Questrom School of Business. David is a Chartered Financial Analyst® charterholder, a member of the CFA Institute and a member of the CFA Society Boston. To be granted a CFA charter, you must have a bachelor’s degree, four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for David Horsfall. Item 4 – Other Business Activities David is not engaged in any other investment-related businesses activities. Item 5 – Additional Compensation David’s compensation is solely from providing portfolio management services. Item 6 – Supervision David is a Principal and Portfolio Manager. He is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Deena K. Raja Item 2 – Educational Background and Business Experience Deena K. Raja is a Client Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”). She was born in 1974. She earned a Bachelor of Arts from Vanderbilt University in 1997. Deena joined LIM in September 2023 as a Client Portfolio Manager and has 25 years of industry experience. From 2007 to 2023 Deena was a Principal, Chief Risk Officer, and Senior Portfolio Manager at Barksdale Investment Management. In this role she was a Portfolio Manager on core, intermediate, short duration, and enhanced cash portfolios with oversight responsibility of portfolio risk across all mandates. Prior to Barksdale, Deena was a Vice President and Portfolio Strategist at Prime Advisors managing more than $6 billion in fixed income assets. She also held corporate trading roles at Fifth Third Bank and First Tennessee Capital Markets. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for Deena Raja. Item 4 – Other Business Activities Deena is not engaged in any other investment-related businesses activities. Item 5 – Additional Compensation Deena’s compensation is solely from providing portfolio management services. Item 6 – Supervision Deena is a Client Portfolio Manager. She is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Longfellow Investment Management Co., LLC Disclosure Brochure Supplement Form ADV Part 2B Equity Strategies March 18, 2024 This brochure supplement provides information about J. Paul Dokas, Robert E. Ginsberg, and Austin M. Karnes III, that supplements the Longfellow Investment Management Co., LLC (“LIM”) brochure. You should have received a copy of that brochure. Please contact Nicole Tremblay at 617-695-3504 and / or NMT@LongfellowIM.com if you did not receive LIM’s brochure or if you have any questions about the contents of this supplement. Additional information about LIM also is available on the SEC’s website at www.adviserinfo.sec.gov. Longfellow Investment Management Co., LLC 125 High Street, Oliver Tower Suite 832 Boston, Massachusetts 02110 Phone: 617-695-3504 Contact email: Info@LongfellowIM.com www.LongfellowIM.com Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 J. Paul Dokas, CFA Item 2 – Educational Background and Business Experience J. Paul Dokas is the Co-Director of Equities and a Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”). He was born in 1959. He graduated from Loyola College with a BBA in 1984 and an MBA from the University of Maryland in 1985. He joined LIM in December 2020. From 2014 – 2020, he was a Managing Director and Portfolio Manager at Cadence Capital Management LLC. He also served as a Portfolio Manager from 2013 to 2014 at Cadence Capital Management LLC. Prior to that, he was a Director, Investments at Hirtle Callanghan. Paul is a Chartered Financial Analyst® charterholder, a member of the CFA Institute, and a member of the CFA Society Philadelphia. To be granted a CFA charter, you must have a bachelor’s degree, four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for J. Paul Dokas. Item 4 – Other Business Activities Paul is not engaged in any other investment related businesses activities. Item 5 – Additional Compensation Paul’s compensation is solely from providing portfolio management services. Item 6 – Supervision Paul is the Co-Director of Equities and a Portfolio Manager. He is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Robert E. Ginsberg, CFA Item 2 – Educational Background and Business Experience Robert E. Ginsberg is the Co-Director of Equities and a Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”). He was born in 1973. He graduated from the Wharton School at the University of Pennsylvania Wharton School with a B.S. in Economics in 1995 and an MBA in 2003. He joined LIM in December 2020. From 2014 to 2020, he was a Managing Director and Portfolio Manager at Cadence Capital Management LLC. He served at Cadence Capital Management LLC as a Portfolio Manager from 2011 to 2014. He was a Senior Analyst at Invesco from 2008 to 2011. Robert is a Chartered Financial Analyst® charterholder, a member of the CFA Institute, and a member of the CFA Society Boston. To be granted a CFA charter, you must have a bachelor’s degree four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for Robert E. Ginsberg. Item 4 – Other Business Activities Robert is not engaged in any other investment related businesses activities. Item 5 – Additional Compensation Robert’s compensation is solely from providing portfolio management services. Item 6 – Supervision Robert is the Co-Director of Equities and a Portfolio Manager. He is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Austin M. Kairnes III Item 2 – Educational Background and Business Experience Austin M. Kairnes is a Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”). He was born in 1970. He graduated from Boston College with a B.A. in Economics and English in 1992. He obtained an MBA from the Fuqua School of Business at Duke University in 2000. Austin joined LIM in December 2020. From 2016 to 2020, Austin was a Portfolio Manager at Cadence Capital Management LLC. From 2008 to 2016, he was a Portfolio Manager at QS Investors/Batterymarch Financial Management. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for Austin M. Kairnes III. Item 4 – Other Business Activities Austin is not engaged in any other investment related businesses activities. Item 5 – Additional Compensation Austin’s compensation is solely from providing portfolio management services. Item 6 – Supervision Austin is a Portfolio Manager. He is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Longfellow Investment Management Co., LLC Disclosure Brochure Supplement Form ADV Part 2B Absolute Return Strategies March 18, 2024 This brochure supplement provides information about Barbara J. McKenna, David C. Stuehr, and David Horsfall that supplements the Longfellow Investment Management Co., LLC (“LIM”) brochure. You should have received a copy of that brochure. Please contact Nicole Tremblay at 617-695-3504 and / or NMT@LongfellowIM.com if you did not receive LIM’s brochure or if you have any questions about the contents of this supplement. Additional information about LIM also is available on the SEC’s website at www.adviserinfo.sec.gov. Longfellow Investment Management Co., LLC 125 High Street, Oliver Tower Suite 832 Boston, Massachusetts 02110 Phone: 617-695-3504 Contact email: Info@LongfellowIM.com www.LongfellowIM.com Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 Barbara J. McKenna, CFA Item 2 – Educational Background and Business Experience Barbara J. McKenna is the President, a Managing Principal and Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”). She was born in 1963. She graduated from Boston College with both a MS and BS in Finance. She joined LIM in April 2005 and became a principal on July 1, 2005. Barbara is a member of the portfolio management team and the strategy group primarily focused on broad market and longer duration fixed income strategies. Prior to joining LIM in 2005, Barbara was a director and senior portfolio manager at State Street Research (“SSR”). As director of corporate bond strategy, she was responsible for its development and implementation across all fixed income mandates. Prior to joining SSR, Barbara was a director and portfolio manager at Standish, Ayer & Wood. She has also held portfolio management and investment banking positions at BayBank and Massachusetts Capital Resource Company, a private capital firm. Barbara has over 30 years of experience and is a Chartered Financial Analyst® charterholder and a member of the CFA Institute and the CFA Society Boston. Barbara is also an independent trustee for American Beacon Funds and an investment committee advisor for the U.S. Tennis Association (USTA). She is a former member of the N.E. Financial Services CEO Roundtable and the Federal Reserve Bank of Boston’s External Diversity Advisory Council. To be granted a CFA charter, you must have a bachelor’s degree, four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for Barbara J. McKenna. Item 4 – Other Business Activities Barbara serves as an independent trustee for American Beacon Funds, a former member of the External Diversity Advisory Council of the Federal Reserve Bank of Boston, and a National Volunteer for the United States Tennis Association on its Investment Committee. There is no business relationship between LIM, American Beacon Funds, the Federal Reserve Bank of Boston, or the United States Tennis Association. Item 5 – Additional Compensation Barbara’s receives the majority of her compensation from providing portfolio management services. In addition, Barbara is compensated for her work as an independent trustee for the American Beacon Funds. Item 6 – Supervision Barbara is the President, a Managing Principal and Portfolio Manager. She is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 David C. Stuehr, CFA Item 2 – Educational Background and Business Experience David C. Stuehr is a Principal and Portfolio Manager and Senior Analyst for Longfellow Investment Management Co., LLC (“LIM”). He was born in 1958. He graduated from Bowling Green University with a BS in Business Administration in 1980, an MA in Economics in 1982, and an MS in Finance from Boston College in 1990. David joined LIM in September 2009 and became a principal in December 2010. From 2005-2009, David was a Portfolio Manager and Analyst at Hanover Strategic Management. From 2002-2005, he served as a Portfolio Manager at Seneca Capital Management. Prior to joining Seneca, David was a Partner with Standish, Ayer & Wood. During his 12 years at the firm, he served as a Portfolio Manager and Director of Corporate Bond Research – leading a 10-member analyst team. David is a Chartered Financial Analyst® charterholder, a member of the CFA Institute and a member of the CFA Society Boston. To be granted a CFA charter, you must have a bachelor’s degree, four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for David C. Stuehr. Item 4 – Other Business Activities David is not engaged in any other investment-related businesses activities. Item 5 – Additional Compensation David’s compensation is solely from providing portfolio management services. Item 6 – Supervision David is a Principal and Portfolio Manager and Senior Investment Analyst. He is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Longfellow Investment Management Co., LLC, Supplement to Disclosure Brochure, Part 2B of Form ADV, March 18, 2024 David Horsfall, CFA Item 2 – Educational Background and Business Experience David Horsfall is a Principal and Portfolio Manager for Longfellow Investment Management Co., LLC (“LIM”). He was born in 1966. He earned a Bachelor of Arts in Economics from St. Lawrence University in 1989 and a Master of Business Administration from Boston College in 1995. David joined LIM in August 2022 as a Portfolio Manager and has 31 years of industry experience. From 2020–2022 David managed a corporate bond hedge fund at Monashee Investment Management. From 1989-2018, David held various roles at Standish Mellon including Assistant Trader, Trader, Head of Fixed Income Trading and Deputy Chief Investment Officer managing unconstrained, long duration, and core plus strategies. From 2018-2019 he was an adjunct professor of Capital Markets and Finance at Boston University’s Questrom School of Business. David is a Chartered Financial Analyst® charterholder, a member of the CFA Institute and a member of the CFA Society Boston. To be granted a CFA charter, you must have a bachelor’s degree, four years of qualified investment work experience, pledge to adhere to the CFA Institute Code of Ethics and Standards of Professional Conduct on an annual basis and complete the CFA Program. Completing the Program takes most candidates between two and five years. Item 3 – Disciplinary Information There are no legal or disciplinary events to report for David Horsfall. Item 4 – Other Business Activities David is not engaged in any other investment-related businesses activities. Item 5 – Additional Compensation David’s compensation is solely from providing portfolio management services. Item 6 – Supervision David is a Principal and Portfolio Manager. He is subject to all LIM firm policies and regulations. All LIM portfolios are monitored by the investment team and compliance team. Nicole Tremblay is Chief Compliance Officer and General Counsel and can be reached at 617-695-3504. Intentionally Left Blank This privacy notice (“Notice”) is effective March 1, 2024. Notice replaces all previous statements of our client privacy policy and may be amended at any time. LIM will keep you informed of changes as required by law. All questions regarding this Notice may be addressed to the Chief Compliance Officer at 617-695-3504. Longfellow Investment Management Co., LLC 125 High Street, Suite 832, Boston, MA 02110-2704 ∙ P 617 695 3504 PRIVACY NOTICE GUIDING PRINCIPLES: The relationship between Longfellow Investment Management Co., LLC (“LIM”) and our clients is the most important asset of our Firm. We strive to maintain your trust and confidence in our Firm, an essential aspect of which is our commitment to protect your personal information to the best of our ability. We believe that all our clients value their privacy, thus we will not disclose your personal information to anyone unless required by law, at your direction, or if necessary to provide our services. We have not and will not sell your personal information to anyone. THE PERSONAL INFORMATION THAT WE COLLECT, MAINTAIN, AND COMMUNICATE: LIM collects and maintains your personal information to provide investment management services to you. The types of information we collect and maintain about you includes, but is not limited to the following: • Information we receive from you to open an account or provide investment advice to you (e.g., account number, address, telephone number, financial information, authorized signers information); • Information that we generate to service your account (e.g., trade tickets and account statements); and • Information that we may receive from third parties with respect to your account (e.g., trade confirmations from brokerage firms). To provide investment management services to you, we may use / disclose your personal information in very limited circumstances (subject to requirements under applicable local laws), which include: • Disclosures to companies—subject to confidentiality agreements—that perform services on our behalf (e.g., technology consultants who assist us in maintaining our computer systems); and • Disclosures to companies as permitted by law, including those necessary to service your account (e.g., providing account information to brokers dealers, counterparties and custodians). HOW WE PROTECT YOUR PERSONAL INFORMATION: To fulfill our privacy commitment at LIM, we have instituted firm-wide practices to safeguard your information. These include: • Adopting policies and procedures that will safeguard your personal information; • Limiting access of personal information to those employees who need it to perform their job responsibilities; • Protecting against any anticipated threats, unauthorized access, or hazards to the security of client records and information; and • Protecting former clients’ information to the same extent as current clients. DISCLOSURE TO AFFILIATES AND THIRD PARTIES: • LIM does not maintain independent operating entities; thus LIM does not allow affiliates to utilize eligibility information to solicit clients for marketing purposes. • LIM does not disclose client information to non-affiliated third parties without a specific client request or without obtaining prior permission from a client. For instance, one circumstance where LIM may ask permission to disclose limited client information to a third party is for a client reference. City of Clearwater October 2024 Presented by CAPTRUST Research Manager Comparison Source: eVestment, Longfellow, National Investment Services, JP Morgan, Morningstar General Details Firm Name Western Asset Management Company, LLC Longfellow Investment Management Co.National Investment Services J.P. Morgan Investment Management Inc. Product Name WA US Core Core NIS Core Fixed Income JPM Core Bond City Pasadena Boston Milwaukee New York State/Province California Massachusetts Wisconsin New York Total AUM $33,658.9 $4,136.3 $5,647.4 $88,554.8 Product Inception Date 4/1/1974 10/1/2006 4/1/1994 1/1/1986 Preferred Benchmark Bloomberg US Aggregate Bloomberg US Aggregate Bloomberg US Aggregate Bloomberg US Aggregate Product Offered As CF,PF,SA SA CF,SA PF,SA SA: Separate Account Availability Open Open Open Open Current # of Bond Issues 1586 240 500 1247 Current Cash Position 2.8%0.3%1.4%2.1% Annual Turnover (LTM)52.8%55.0%82.9%--- Yield to Maturity 5.0%5.2%5.2%5.4% Yield to Worst 5.0%5.2%5.2%5.3% Effective Duration (Yrs)6.71 6.50 5.96 6.05 Current Wgtd. Avg. Coupon 3.6%3.4%3.9%3.6% Fee Schedule Information SMA Tier 1 First $100M at 0.30%First $35M at 0.30%First $50M at 0.26%First $75M at 0.30% SMA Tier 2 ---Next $35M at 0.25%Next $100M at 0.20%Next $75M at 0.25% SMA Tier 3 ---Next $50M at 0.15%Next $150M at 0.23% SMA Rest of Balance 0.15%0.135%0.12%0.15% SMA Weighted Exp on $150MM 0.25% ($375,000)0.205% ($307,500)0.22% ($330,000)0.275% ($412,500) Commingled Fund/CIT Exp 0.18%-0.19% ($277,500) Credit Quality Metrics* Minimum Quality Issue ---BB BB Distressed Debt AAA/Aaa: Current 65.9%12.4%62.0%34.2% AA/Aa: Current 5.3%64.3%11.0%6.5% A: Current 13.2%9.6%13.0%14.3% BBB/Baa: Current 15.4%13.5%11.0%14.6% BB/Ba: Current 0.1%0.1%---0.2% Sector Details Gov: Total 19.5%28.4%29.0%34.8% Invt Grade Corporate: Total 26.8%21.2%26.6%25.4% Preferred Stock Total 0.1%--------- High Yield Corporate: Total 0.2%--------- US Municipal Taxable Total ---4.9%4.0%0.2% Securitized: Total 52.4%38.8%40.3%45.7% 2 Longfellow Core recommended manager overview Strengths •The team's emphasis on consistency of performance has led to stability in the rest of the business. Assets have grown 10 – 20% per year, giving Longfellow the ability to continue to reinvest in talent and systems, an important differentiator among boutique investment managers. •Client service and customization have been hallmarks of Longfellow since the firm’s inception. Longfellow emphasizes having a smaller number of relationships to be able to drive superior client service. •The emphasis on niche markets, such as taxable municipals or structured products, has been a driver of consistent performance for the team's fixed income strategies. These sectors allow the team to build a yield advantage while maintaining the same or higher quality exposure. •Barbara Mckenna and the senior portfolio managers bring decades of experience to the firm. They have been instrumental in driving performance and fostering the firm’s culture. They have a breadth of experience and resources that are rarely seen at investment firms of this size. Considerations •The firm has started to expand into equities and alternatives to diversify their business. Success here would be a positive for the firm, but these can be difficult markets to break into. We will be watching for distractions from the core business of managing high-quality fixed income. •The departure of Managing Partner and Portfolio Manager John Villela in 2021 was a loss from an investment perspective for the team. Mr. Villela brought decades of experience and was a significant equity owner in the firm. The firm, however, has worked to build out their bench of talent, minimizing the negative impact of John’s departure, and we have not seen any associated disruptions. This is not a solicitation to invest, but rather a manager update being delivered to CAPTRUST clients whose assets are invested with the manager who is the subject of this report. The opinions expressed are subject to change without notice. Statistics have been obtained from sources deemed reliable but are not guaranteed to be accurate or complete. Any performance illustrated is past performance and is not indicative of future results. 3 NIS Core This is not a solicitation to invest, but rather a manager update being delivered to CAPTRUST clients whose assets are invested with the manager who is the subject of this report. The opinions expressed are subject to change without notice. Statistics have been obtained from sources deemed reliable but are not guaranteed to be accurate or complete. Any performance illustrated is past performance and is not indicative of future results. recommended manager overview Strengths •NIS maintains a stable and highly experienced fixed income team. The average experience of the team is 21 years, and there have been no fixed income departures in over 10 years with the exception of retirements. The firm’s positive culture, flat investment team and ownership structure have been key to the team’s retention. •The sector and security level scoring systems utilized by management bring a quantitative rigor and consistency to the fundamental work done by the team. The process focuses the team's research efforts and facilitates strong performance over time. •Firm management programmatically reviews the needs of the company approximately every $500mm in new assets. In recent years, the firm has reinvested in compliance, analytical tools, systems, and new hires. The self-imposed discipline is a differentiator amongst peers of its size. •Embracing new concepts is a part of the team’s philosophy. This is a crucial strength for the team as fixed income markets continue to evolve. The team’s experience allows them to effectively analyze and invest when appropriate into new sectors. Considerations •Kent White, long time Co-CIO, transitioned from Co-CIO to a senior advisor role at NIS at the end of 2020, His Co-CIO Jason Berrie assumed the role of sole CIO. While Mr. White had been with the firm for decades, and his departure was notable, the transition was ably managed. 4 JPM Core Bond This is not a solicitation to invest, but rather a manager update being delivered to CAPTRUST clients whose assets are invested with the manager who is the subject of this report. The opinions expressed are subject to change without notice. Statistics have been obtained from sources deemed reliable but are not guaranteed to be accurate or complete. Any performance illustrated is past performance and is not indicative of future results. recommended manager overview Strengths •Solid core bond strategy with a bias towards high quality bonds, and specifically securitized credit, should act as a portfolio anchor during periods of market volatility. The strategy has done well over the long term on an absolute and risk adjusted basis. During most periods of equity market declines, the fund has outperformed its benchmark and contributed positive returns. •Relatively conservative strategy which tends to maintain a portfolio with less credit risk as compared to some riskier peers that hold more credit sensitive securities. The portfolio will typically hold large positions in AAA rated debt, such as Treasuries and Agency MBS, the latter of which has served as an alpha driver and differentiator for the portfolio. Moreover, interest rate risk is minimized by keeping duration within +/- 10% of the Index. •Consistent, value driven approach has successfully identified undervalued sectors and securities over the long term. Value orientation has contributed to strong performance over time. While a value orientation in fixed income can lead to a drop in credit quality, management has been able to maintain a yield advantage relative to the benchmark through a variety of environments without sacrificing credit quality. •Emphasis on security selection over top down, macro decisions. Over the long term, security selection tends to be a more sustainable, consistent method of adding value. Broadly, the team generates 60-65% of excess returns through individual issue selection in line with the bottom-up investment process. •Historic allocation to securitized credit has acted as a solid diversifier and a yield generator. Management believes they have a competitive advantage in the space. •Well-seasoned team with on average over 20 years of industry experience. •Strong firmwide investment culture. J.P. Morgan promotes from within rather than hire outside talent, which helps to maintain culture, philosophy and morale. Mentoring and professional development are important aspects of the job description. Compensation emphasizes fund ownership over stock ownership. This strong team culture has a powerful impact on overall performance as it helps to retain talent and unify team efforts under a single philosophy and process. Considerations •J.P. Morgan’s fixed income team is less integrated than many of its peers. The groups share corporate credit analysts and collaborate on macroeconomic views, but this remains a work in progress. We note the firm continues to streamline its lineup and integrate its resources further.•The J.P. Morgan team continues to evolve, with changes made to the leadership structure in 2020 focusing more on their customized separate account business. 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31