AGENDA
WEDNESDAY, DECEMBER 30, 2020 9:00 AM
Second Floor Boardroom Work Session 9:00 AM
JOHNSON COUNTY ADMINISTRATION BUILDING 913 SOUTH DUBUQUE STREET
IOWA CITY, IA 52240 PHONE: 319-356-6000 www.JOHNSONCOUNTYIOWA.gov www.JOHNSONCOUNTYIA.IQM2.com
Johnson County Iowa Published: 12/23/2020 03:30 PM Page 1
MEETINGS OF THE BOARD OF SUPERVISORS
Location
Meetings are generally held in the Johnson County
Administration Building Second Floor Boardroom, 913 South Dubuque Street, Iowa City, Iowa 52240. However, meeting locations do vary. Please view each agenda to confirm the correct location.
Agenda Packets
To be in compliance with Iowa Code Section 21.4, Board of Supervisors meeting agendas are posted on the bulletin board outside the Board Office a minimum of 24 hours prior to the scheduled meeting. After such time has passed, the posted agenda will not change; however, agenda packet attachments may be modified or added until the start of the meeting.
Order of Discussion
Board members reserve the right to move items from the order listed on the agenda. A person may address matters not on the agenda during the “Public Inquiries and Reports” item. Please be aware that the Board is limited in their ability to respond to such inquiries and the Iowa Code prohibits the Board from deliberating or acting on items not appearing on the agenda.
Additional Information
Supplemental documents to agenda items are public record and are attached to the online agenda packet, with the exception of those corresponding to executive sessions. Minutes of formal meetings are published in accordance with the Iowa Code.
The Board of Supervisors’ regular weekly formal and informal meetings are recorded and televised on Cable Television City Channel 4 and can be viewed via webcast on
www.johnsoncountyia.iqm2.com. Assistance will be provided to those requiring accommodations for disabilities, in compliance with the Americans with Disabilities Act of 1990. Please request accommodations in advance by contacting the Administrative Assistant to the Board at 319-356-6000.
Johnson County, Iowa Elected Officials
Chairperson Rod Sullivan Vice Chairperson Pat Heiden Supervisor Lisa Green-Douglass
Supervisor Royceann Porter Supervisor Janelle Rettig
Attorney Janet Lyness Auditor Travis Weipert Recorder Kim Painter Sheriff Lonny Pulkrabek
Treasurer Tom Kriz
County Departments
Ambulance Conservation County Assessor County Case Management
Emergency Management Finance
Human Resources Information Technology
Iowa City Assessor Medical Examiner Mental Health/Disability Services
Physical Plant
Planning, Development & Sustainability Public Health
SEATS Secondary Roads
Social Services
Veterans Affairs
Johnson County Iowa Published: 12/23/2020 03:30 PM Page 2
WORK SESSION - AGENDA
An electronic meeting is being held because a meeting in person is impossible or impractical due to concerns for the health and safety of members of the public, staff, and the Board presented by COVID-19. Members of the public are
encouraged to join this meeting in one of two ways. You may use your computer to listen to or view the live meeting through an internet connection by entering johnsoncountyia.iqm2.com into your browser, or join telephonically by dialing (319) 688-8013 five minutes prior to, or during, the meeting to join via conference call. Public comments related to any item on the meeting agenda may also be emailed to sups@johnsoncountyiowa.gov or relayed via telephone at (319) 356- 6000 for distribution to Board members before or during this meeting.
A. CALL TO ORDER: 9:00 AM
B. PUBLIC COMMENT FOR TOPICS NOT ON AGENDA (limit comments to 3 minutes) C. WORK SESSION BUSINESS
1. Discuss Contract Amendment to Iowa Economic Development Authority (IEDA), Contract Number 18-TC-025, between IEDA, Johnson County, and Cedar Ridge Vineyard, LLC
2. Iowa City Bike Library update by Audrey Wiedemeier, Executive Director; Nadia Juneja, Board Chair; Mike Haverkamp, Vice President
3. Discuss Johnson County’s 457(b) Deferred Compensation Plan 4. Discuss operational issues of the Board of Supervisors Office D. PRE-EVALUATION AND GOAL SETTING
1. County Engineer
E. ADJOURNMENT
We believe a bicycle, like a library, is a great
equalizer.
Equal in what way?
Equal access to an
equitable form of mobility:
a bike, like a
book, can
transport to
new worlds.
Grassroots community organizing, through the lens of the bicycle,
to enhance sustainability, mobility justice, STEM education, knowledge,
ingenuity.
• Closing date: Feb. 1st, 2021
• $400,000 purchase price
• 7,500 square feet
• Retail space in accordance with CI-1 use
• Down payment of $60,000 in bank
• 85% financing from Hills Bank
• 3.5% interest for 5 years
Enhancing quality of life:
SUSTAINABILITY SOCIAL JUSTICE RACIAL EQUITY
(IT’S ABOUT BIKES, BUT NOT
ABOUT BIKES)
Adaptive & Resilient in 2020
• The Bike Library provides low-cost and free environmentally friendly transportation.
• Upcycling donated bikes
• Recycling bike metals and rubber – keeping them out of the landfill
• Diverse and inclusive space and
socially conscious initiatives
401 new riders in 2020
• LGBTQ space and opportunities to work on bikes
• Outreach programs to engage youth of color
• Affordable, quality sustainable transportation and recreation
• 40 kids educated on bike safety and riding strategies through our Bike Club on the Southside in 2020
• 30 new volunteers
• 5000+ lbs. of recycling
• 10 community partnerships
Educational & Empowering
Community Partnerships to Fuel the Revolution
• South District Neighborhood Association
• Multicultural Development Center of Iowa
• Humanize My Hoodie
• Prairie Lights
• Johnson County Board of Supervisors
• The VA
• Shelter House
• Neighborhood Centers of Johnson County
• Girls on the Run
• Iowa City Police Department
Volunteer Power
Bike Club & Women Empowerment Ride
STEM Build Your Own Bike Light Class
w/ Multicultural Development Center of Iowa
Women, Trans, Femme & LGBTQ Spaces
Support in 2021
• Long-term development plan
• We have a rich body of community work and a large partnership network from which to build on
• Substantially increase fundraising income with community support
• Aggressively seek additional grant funds
• Formalize a partnership with the City of Iowa City
• Johnson County Quality of Life Block Grant
Thank you for your past three years of support:
Fy2019 $17,000; FY2020 $8,500; FY2021 $8,628
New building location and layout will enhance public access and sales
opportunities.
Funds requested: $25,000
Total Organization Program Budget:
Last month: $118,460
In 2021 with a 30K/year mortgage: $147,874
Johnson County
457 Plan Recommendations County Contribution Scenerios
Currently:
115 employees enrolled as of August 2020, 24% of full-time employees Contributing $24,793 per pay period
An average of $5,605 per participant per year.
467 full time employees
117 employees would be 25% participation 187 employees would be 40% participation 280 employees would be 60% participation 374 employees would be 80% participation Maximum annual contribution limit
Participants account cannot excced the lessor of:
1) 100% of the participant's includible compensation, or
2) the elective deferral limt ($19,500 in 2020 and 2021), increased by $6,500 for those age 50 and over.
Polk County
Section 6 – Deferred Compensation
Base Total
# Employees Wage Contribution Match County Match 117 $ 72,000.00 $ 1,440.00 $ 720.00 $ 84,240.00 187 $ 72,000.00 $ 1,440.00 $ 720.00 $ 134,640.00 280 $ 72,000.00 $ 1,440.00 $ 720.00 $ 201,600.00 374 $ 72,000.00 $ 1,440.00 $ 720.00 $ 269,280.00
The Employer shall contribute one dollar ($1.00) for each two dollars ($2.00) contributed by the Employee up to a maximum sixty dollars ($60.00) per month. Effective July 1, 2018, the Employer will contribute one dollar (1.00) for each two dollars ($2.00) contributed by the Employee up to maximum of the greater of sixty dollars ($60.00) or one percent (1%) of the Employees base wages. Only contributions to active providers shall be eligible to receive matching funds and to have payroll deductions made.
457 Plan Recommendations County Contribution Scenerios
Scott County
Matching Contribution:
Base Total
# Employees Wage Contribution Match County Match 117 $ - $ 2,000.00 $ 1,000.00 $ 117,000.00 187 $ - $ 2,000.00 $ 1,000.00 $ 187,000.00 280 $ - $ 2,000.00 $ 1,000.00 $ 280,000.00 374 $ - $ 2,000.00 $ 1,000.00 $ 374,000.00 Black Hawk County
No Match
State of Iowa
Base Total
# Employees Wage Contribution Match County Match 117 $ - $ 900.00 $ 900.00 $ 105,300.00 187 $ - $ 900.00 $ 900.00 $ 168,300.00 280 $ - $ 900.00 $ 900.00 $ 252,000.00 374 $ - $ 900.00 $ 900.00 $ 336,600.00
The state offers a monthly pretax match benefit of $1.00 for every $1.00 you contribute to the 457 plan (pretax or post-tax), up to the maximum match amount of $75/month.
For non-represented employees, the County will match their contribution at $.50 for each dollar the employee contributes during that calendar year, up to a maximum of $1,000. Deputy Sheriff Association employees should consult their agreements.
The matching contribution will be paid in the second paycheck in January of the following calendar year or upon termination of employment, whichever occurs first. The employee is responsible for monitoring and not
exceeding the maximum allowable annual contribution in accordance with Section 457 of the Internal Revenue Code.
457 DEFERRED COMP
B O S M e e t i n g – D e c e m b e r 3 0 , 2 0 2 0
457 DEFERRED COMPENSATION PLAN AGENDA
• 457 Deferred Comp 101
• Johnson County Plan History
• Options
• Transition from Legacy to Modern Model
• Management: RIC with State of Iowa
• Strategies
• Consider County Match (Budget)
• Recommendation
JOHNSON COUNTY RETIREMENT OPTION:
457 DEFERRED COMPENSATION PLAN 101
• Available to all employees
• Voluntary; supplements IPERS & Social Security benefits
• Defined contribution plan – employee decides distribution of money
• Before tax contribution reduces current federal & state taxes
• Employee chooses how much to contribute per pay period and how to invest
• 4 provider options
• Only hardship withdrawals allowed when an active employee
• Pre-tax contributions are taxable when distributed
JOHNSON COUNTY 457
DEFERRED COMPENSATION HISTORY
• Providers with completed 457 plan paperwork and an active employee were added
• 6 plan providers in 1998
• Law changes - plan updates needed
• Unable to add more providers due to outdated plan paperwork
• Fiduciary responsibility
• Work group: Pat Heiden, Ryan Maas, Chris Edwards, Lora Shramek, Mike
Hensch, Jill Wenger, Dan Grady, and Dana Aschenbrenner
457 Def Comp
Providers
# participants
Nationwide 109
Farm Bureau
1 ICMA-RC
2 Equitable
Life Advisors
6
NACo approved 457(b)
Nationwide
457 DEFERRED COMPENSATION PLAN OPTIONS:
1. No change: Continue with Legacy Model
• Maintain existing 4 providers
• Could reduce (freeze or eliminate) smaller plans
• Do not add any more providers 2. Tune-up Legacy Model
• Update plan into compliance so more providers can be added
3. Take plan to next level: Transition to a Modern day Model
TRANSITION FROM LEGACY TO MODERN MODEL
• Customer service drives participation; Nationwide is most popular
• 22% Participation is not keeping pace as baby boomers retire and millennials join the workforce
• Workforce is changing
• A benefit that employees don’t want is not a benefit
• Educate employees to plan for their future
• Lead by example and incentivize employees to save for retirement
WHO WILL MANAGE?
• County staff are not 457 Plan professionals; lack appropriate time and expertise.
• Outsourcing gains optimum
efficiency and quality results.
STATE OF IOWA RIC
RETIREMENT INVESTORS CLUB
• RFP every 6 years
• Choose 1 to 4 providers
• Offers Investment education and Vendor fair
• Common remitter service
• Professional management - quarterly review and periodic trade out based on performance
• Start-up fee $100 to $400; annual fee $50 to $500 based on # employees
Adel, City of Voya Iowa Western Community College AIG, Horace Mann, MassMutual, Voya
Akron Care Center MassMutual Jefferson County Health Center MassMutual
Broadlawns Medical Center AIG, Horace Mann, MassMutual, Voya Johnston, City of Voya
Cass County Memorial Hospital MassMutual Jones County MassMutual, Voya
Cedar Falls Utilities Voya Lakes Regional Healthcare MassMutual
Cedar Falls, City of AIG, Horace Mann, MassMutual, Voya LeMars, City of MassMutual
Clarke County Hospital MassMutual, Voya Lucas County Health Center MassMutual
Clay County MassMutual Madison County Health Care MassMutual, Voya
Colo, City of MassMutual Monroe County AIG, MassMutual
Compass memorial Healthcare MassMutual, Voya Page County Voya
Coon Rapids Municipal Utilities Voya Pocahontas Community Hospital MassMutual
Crawford County Memorial Hospital Horace Mann Region XII Council of Governments, Inc. Voya
Decatur County Hospital MassMutual Region XII Regional Housing Authority MassMutual, Voya
Denison Municipal Utilities MassMutual Shelby County AIG, MassMutual, Voya
Des Moines Area Community College (DMACC) AIG, Horace Mann, MassMutual, Voya South Central Iowa Solid Waste Agency MassMutual
Dyersville, City of MassMutual Spencer Hospital MassMutual
For Dodge CSD AIG, Horace Mann, MassMutual, Voya Story County AIG, Horace Mann, MassMutual, Voya
Greater Regional Medical Center MassMutual, Voya Van Buren County Voya
Grimes, City of AIG, Horace Mann, MassMutual, Voya Warren Water District MassMutual
Hansen Family Hospital MassMutual Washington County Hospital & Clinics MassMutual
Harlan Municipal Utilities AIG, MassMutual, Voya Waterloo, City of MassMutual, Voya
Harlan, City of Voya Waukee CSD 457/401a Plans AIG, Horace Mann, MassMutual, Voya
Hawkeye Community College AIG, MassMutual, Voya Waverly Health Center MassMutual, Voya
Heartland AEA AIG, Horace Mann, MassMutual, Voya Wayne County Hospital MassMutual
Henry County Health Center MassMutual West Des Moines CSD 457/401a Plans AIG, Horace Mann, MassMutual, Voya
Humboldt County Memorial Hospital MassMutual West Des Moines Water Works AIG, Horace Mann, MassMutual, Voya
Indian Hills Community College AIG, MassMutual, Voya West Des Moines, City of Voya
Iowa City Community School District (ICCSD) AIG, Horace Mann, MassMutual, Voya Wright County AIG, Horace Mann, MassMutual, Voya
Iowa Northern Regional Council of Governments AIG, Horace Mann, MassMutual, Voya Xenia Rural Water District AIG, Horace Mann, MassMutual, Voya
