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2023-24 Workers Comp EMOD CalculationJanuary 23, 2023 Costa Mesa Sanitary District Mr. Scott Carroll General Manager 290 Paularino Avenue Costa Mesa, California 92626 Re: 2023-24 Workers’ Compensation Experience Modification Factor Dear Mr. Carroll, In preparation for the 2023-24 Workers’ Compensation Program renewal on July 1, 2023, we are providing your agency’s 2023-24 Experience Modification Factor (EMOD) to help with budget planning. SDRMA follows the Workers’ Compensation Insurance Rating Bureau (WCIRB) methodology for calculating EMODs. A detailed EMOD Calculation Form and claims detail is attached to help you understand your EMOD. Your agency’s 2023-24 EMOD is 146% If you have questions regarding your agency’s EMOD, please contact us at memberplus@sdrma.org or 800-537- 7790. The market for Workers’ Compensation coverage continues to remain stable. We anticipate only medical inflation to cause minor rate increases for excess/reinsurance coverage for the 2023-24 program year. Thus, we anticipate minimal rate changes for the 2023-24 program year. The SDRMA Board of Directors will also discuss a potential Longevity Distribution in the coming months. Should the board approve a distribution, every member that has completed its initial commitment of three full program years and has an EMOD of 150% or lower is eligible to receive a longevity distribution credit when they renew coverage. More information regarding a potential longevity distribution will be shared in March. Members considering withdrawal from coverage with SDRMA for the 2023-24 program year are required to submit a “Notice of Intent to Withdraw” by April 1, 2023 in accordance with SDRMA Bylaws and must have completed the initial three full program year commitment period. If you have any questions about withdrawing from our program, please contact Ellen Doughty at edoughty@sdrma.org or 800-537-7790. On behalf of the SDRMA Board of Directors and our entire risk management team, we thank you for your continued participation in our programs. Sincerely, Special District Risk Management Authority Ellen Doughty, ARM Chief Member Services Officer Attachment: 2023-24 EMOD Calculation Form and claims detail Special District Risk Management Authority Workers' Compensation Program Program Year 2023-24 Experience Modification (EMOD) Calculation Form Costa Mesa Sanitary District 290 Paularino Avenue Costa Mesa, California 92626 SummaryPY 2023-24 EMOD - PY 2022-23 EMOD - 146% 165% Detail Calculations for Program Year 2023-24 Expected Losses Class Codes Total Payroll Expected Loss Rate Expected Primary Losses 2019-20 Payroll2020-21 Payroll2021-22 Payroll Expected Excess Losses Total Expected Losses 7580 $500,987 $505,078 $523,023 $1,529,088 0.0113 $13,736.56$3,542.13$17,278.69 8601 $0 $52,619 $143,846 $196,465 0.0009 $141.81$35.01$176.82 8742-D $94,047 $97,080 $89,975 $281,102 0.0011 $244.28$64.93$309.21 8742-M $20,746 $25,263 $46,842 $92,851 0.0011 $80.69$21.45$102.14 8810 $365,954 $489,920 $376,112 $1,231,986 0.0009 $837.14$271.65$1,108.79 9015 $39,920 $43,027 $0 $82,947 0.0182 $1,180.53$329.10$1,509.63 9410 $353,342 $360,758 $510,231 $1,224,331 0.0041 $3,513.83$1,505.93$5,019.76 $19,734.84$5,770.20$25,505.04$1,374,996 $1,573,745 $1,690,029 $4,638,770 Actual Losses valued as of 12/31/2022 Actual Losses*Actual Excess LossesActual Primary LossesClaims CountYear Actual Incurred Losses 3 0 1 $18,126.52 $0.00 $5,315.83 $0.00 $0.00 $12,321.28 $0.00 $5,065.83 2019-20 2020-21 2021-22 $17,376.52 $0.00 $5,065.83 $5,055.24 $5,055.24$17,387.11* Actual Losses are capped at $175,000 per claim for purposes of EMOD calculations.Totals $22,442.35 EMOD Calculation - Based on Workers' Compensation Insurance Rating Bureau's (WCIRB) rating model. Total Adjusted Losses /Total Expected Losses = $25,505.04 146% 2023-24 EMODExpected Excess Losses Actual Primary Losses (+$17,387.11 )$19,734.84 Special District Risk Management Authority 1112 I Street Suite 300, Sacramento, California 95814-2865 Tel 916.231.4141 or 800.537.7790 Fax 916.231.4111 www.sdrma.org Printed 4/17/2023 Special District Risk Management Authority Workers' Compensation EMOD Claims Detail Program Year 2023-24 Costa Mesa Sanitary District *ActualTotal Injury Status CategoryNumberDate Losses IncurredType Claim InjuryClaimInjury 09/05/2019 SDWA-560675 Indemnity Fall/Slip From a Different Level $14,305.24 $14,055.24C 10/10/2019 SDWA-560748 Medical Pushing or Pulling $1,590.57 $1,340.57C 06/09/2020 SDWA-561194 Medical Cut, Punctured, Scraped, NOC $2,230.71 $1,980.71C 2019-20 No. of Claims 3 $18,126.52 $17,376.52 No Claims All claims under $2,001 $.00 $.00 2020-21 No. of Claims 0 $.00 $.00 06/06/2022 4A2206J334H0001 Medical Motor Vehicle, NOC $5,315.83 $5,065.83C 2021-22 No. of Claims 1 $5,315.83 $5,065.83 No. of Claims 4 $22,442.35$23,442.35Total * Actual Losses have the first $250 excluded and are capped at $175,000 Special District Risk Management Authority 1112 I Street Suite 300, Sacramento, California 95814-2865 Tel 916.231.4141 or 800.537.7790 Fax 916.231.4111 www.sdrma.org Printed 4/17/2023