Loading...
HRA 06/03/2010 WS - 6253W CITY OF FRIDLEY HRA WORK SESSION - JUNE 3, 2010 1) Overview of HRA Funds a) HRA General Fund b) Revolving Loan Fund c) Housing Replacement Funds d) Pre '90 TIF Districts (100% poolable to other TIF districts) i) TIF 6 — Medtronic ii) TIF 7 — Winfield iii) TIF 9 — Onan /Murphy Warehouse e) Special Legislation TIF Districts (TI only available for Northstar Area) i) TIF 11 —University/ Osborne ii) TIF 12 — McGlynnBakeries iii) TIF 13 — Satellite Lane Apts f) Other Existing TIF Districts (Post'90 TIF districts— limited pooling) i) TIF 16 — 57"' Ave (Linn) ii) TIF 17 — Gateway East iii) TIF 18 —Gateway West iv) TIF 19 — 5110 Main St NE g) Future TIF Districts i) Gateway Northeast— need to create TIF Districts by Summer, 2012 ii) Northstar Station Area 2) Housing Replacement Program re- authorized 3) Funding Gateway West shortfall 4) Changes in recommended admin fees for TIF Districts PAO 5) TIF 6 — Medtronic U ' a) Additional tax capacity added to base in 2012 qI lab ® - t of b �"qS b) Changes in land sale proceed percentage starting in 2012 p�� k ZZ Z` ?a -A,. /i ,1 a1O 6) TIF 19— 5110 Main St NE —ability to use funds for other purposes dw ms's ga e"— 7) Tax Increment funds expected to grow $600,000 per year through 2015 a) Onan TIF District ($350,000 per year through 2015) b) Special Legislation TIF Districts (11, 12, 13) ($150,000 per year through 2018) 8) Northstar Station TIF District — Significant development on JLT site is critical a) Projected to be first development— starts 26 year TIF District duration b) Projected to generate 58% of all Northstar tax increment c) Little or no tax increment required for JLT site d) TI helps fund redevelopment throughout remainder of TIF District 4822 -7911 -4758, v. 1 x010 f-, A9e�d o A ddedl ('0110 CITY OF FRIDLEY HRA 2010 HRA CASH FLOW PROJECTIONS UPDATE 1 Over the past 3 years, TIF district 1, 2 & 3 have been decertified, adding 2,830,000 of additional tax capacity to the City (7.9% of 2009 total) 2 HRA repaid final amounts owed on loan from City in Jan, 2009 ($227,560) 3 HRA paid off remaining Tax Increment G.O. bonds in Feb, 2010 ($1.8 million) 4 Remaining funds in TIF #1 will be returned to County this year which will result in a one -time return of funds to the City based on its share of the local tax rate. ($1.5 million to be returned; City share approximately $420,000) 5 Other 2008 / 2009 Financial Activity a. Purchased Northstar Station Land ($3.5 million) b. Purchased property in Gateway NE area ($635,000) 6 Other 2010 Financial Activity a. Additional purchases in Gateway NE area ($1,025,000 budgeted) b. Home remodel demo ($225,000 budgeted) c. Planned sale of land to Faulkner for new development (no TIF District created) ($100,000) d. Planned sale of remaining lots in Gateway West TIF District ($225,000) 7 By the end of 2010, HRA cash balances are projected to have dropped 47% from 12/31/2006. (from $17.1 million down to $9.1 million) 8 2010 Legislature re- authorized Housing Replacement Program for Fridley (increased to 100 properties; 22 existing; 78 remaining) 9 Future happenings: a. Creation of new TIF District in Gateway NE area b. Redevelopment of area surrounding Northstar Station, with emphasis on transit oriented development (JLT site opportunities) c. Opportunity to redevelop Columbia Arena site d. Additional 271,000 of tax capacity added to City in 2012 from Medtronic development. e. TIF #7 decertified in 2012, adding approximately 63,000 of tax capacity to City f. Expansion of Housing Replacement Program g. Continuing promotion and use of Revolving Loan Funds (current cash balance $3.1 million; mortgage receivable $1 million) KM: 4836 -2948 -3782, v. 1 MONROE MOxNESS BERG Greg D. Johnson glohnson@MMBLawFirm.com Direct 952.885.5994 James R. Casserly Jcasserly@MMBLawFirm.com Direct 952.885.1296 MEMORANDUM 8000 Norman Center Drive 7 952.885.5999 Suite 1000 F 952.885.5969 Minneapolis, MN 55437 -1178 wwrw.MMBLawFirm.com To: City of Fridley Attn: William Burns, City Manager Paul Bolin, HRA Assistant Executive Director Scott Hickok, Community Development Director Richard D. Pribyl, Finance Director From: Greg D. Johnson, CPA, Senior Financial Analyst James R. Casserly, Esq. Date: April 29, 2010 (revised May 26, 2010) Re: 2010 HRA Cash Flow Projections Our File No. 9571 -39 Based on the City's preliminary 12/31/2009 balances, the HRA 2010 budget, and projected 2010 & 2011 tax increment resulting from information obtained from Anoka County, we have updated our development funds cash flow analysis for the Fridley HRA. As of 12/31/2009, the HRA had estimated available fund balances totaling $9.8 million. Cash balances were lower at $9.4M. The table below provides an overview of these balances: Available Uses: Prelim. 12/31/09 Fund Balance Prelim. 12/31/09 Cash Balance Source of Funds General Redevelopment Costs Northstar Station Area Costs 6.8M 1.1 M 2.3M 0.2M 3AM 1 AM 0-1M 0.2M HRA General Fund / Gateway NE Pre '90 TI F Districts (6, 7, 9) Post '90 TIF Districts 16, 17, 18, 19 TIF districts 11, 12 & 13 Housing Activities 4AM 4.3M Revolving Loan Fund; Housing Replacement districts Total Available $9.8M $9.41V! Restricted -Debt Service Only 3.OM 3.3M Pre '79 TIF District #1 Total, Including Restricted $12.8M $12.7M All HRA Funds KA Not reflected in the available cash balance are two large assets. First, over $1.1 M in Mortgage Receivables are recorded in the Housing Loan Program. Over time, the HRA should be able to collect these funds, and have them available for other HRA initiatives. Second, $5.2M has been paid for land acquisitions over the past few years some of which is being held for resale. In future years the HRA can expect to have additional cash available as this land is sold. Our current analysis does not reflect any repayment of the Mortgage Receivables and only $325,000 of land sale proceeds (TIF #18 - $225,000 and HRA General Fund — Faulkner - $100,000). The 2004B and 2005B G.O. bonds were fully paid off in February, 2010. There are no other G.O. bonds outstanding at this time. As required by law, the amount remaining in TIF #1 has been, or soon will be, returned to the County. It will be redistributed to the contributing taxing jurisdictions. This report contains the following schedules on the following pages: 1 - 2 TIF Fund Summary Year End Fund Balances for all TIF Districts (2007 -2020) 3 Cash Balances Actual 2007 -2008; Projected 2009 -2012 4 Assumptions Class Rates, Tax Rates 5 - 6 Revenues Developer loan, Special Assessments, Other 7 Debt Service G.O. Debt 8 - 9 Revenue Notes Payment Due in all TIF Funds 10-33 TIF Funds 1 — 19 (2008 through 2023) 34-35 Housing Replacement Fund (HRF) 36 Revolving Loan Fund (RLF) 37 HRA General Fund 38-39 Summary Inc. & Exp Revenue & Expenses - All Funds (TI, HRF,RLF, Gen'I Fd) Some issues which need further discussion include the following: 1. The HRA is spending significant resources for property in the Gateway Northeast area. The long term plan is redevelopment of this area. The HRA will recover its costs through the sale of land and creation of a tax increment district. To facilitate recovery of costs from future tax increment, the HRA should monitor and implement the following some of which have already been completed. a) A new Gateway Northeast fund in which all related costs are aggregated b) An interfund loan between the Gateway Northeast fund and the HRA General fund c) Preservation of the parcels for inclusion in a future tax increment district before any demolition is undertaken d) Reimbursement resolutions if future bond proceeds will be used to reimburse the HRA for some of its costs currently being expended 2. After taking into account the payment due to Medtronic based on 2009 TI, the Medtronic TIF District (#6) will show a negative balance of at the end of 2009. Because 90% of the tax increment is paid to Medtronic and assuming 10% is used for HRA admin fees, this TIF District balance will never get to zero. If substantially less admin fees are taken from this district, as has been the case for the past four years, the balance will eventually turn positive. 3 3. Since 12/31/2000, the Revolving Loan Fund has ended the year with a balance of over $3.0 million. The 12/31/2009 estimated balance was $4.1 million. These resources are being used to fund this program and other HRA housing initiatives. 4. The Housing Replacement Program TIF District currently has over $300,000. These amounts are expected to grow to almost $500,000 by 2017. The special legislation authorizing Fridley's participation in this program had expired, but new legislation just passed in 2010 re- authorized the program. These funds will continue to be available for this program. 5. The HRA General Fund shows a 12/31/2009 estimated fund balance of $6.8M, but only a cash balance of $2.8M. $600,000 of this difference relates to a transfer for the Gateway NE fund. The remaining difference is primarily due to interfund loans recorded to show funds for the negative fund balances in the following TIF Districts: TIF #6 (Lake Pointe — Medtronic) 588,000 Expect to be repaid TIF #11, 12 & 13 208,000 Expect to be repaid TIF #16 (57th Ave Redevelopment) 124,000 Expect to be repaid TIF #17 (Gateway East) 773,000 Expect to be repaid TIF #18 (Gateway West) 1,514,000 Do not expect all to be repaid TIF #19 (5110 Main St NE) 31.000 Expect to be repaid Total Interuund Loans 23 00 The negative balance in TIF #18 is unlikely to be repaid, but it is difficult to project the shortfall until the project has been fully built out. We should review what amount to transfer to this fund once all land sale proceeds have been received, and all properties fully built out and valued. It may be prudent to transfer approximately $500,000 to TIF #18 in 2010. TIF districts 6, 11, 12, 13, 16, 17, and 19 should all eventually show positive fund balances, so no transfers need be made at this time. 6. As part of the Ominbus Public Finance Bill of 2009, (see Laws of Minnesota 2009, Chapter 88) passed by the Minnesota Legislature last year, the 5 -Year Rule has been extended to 10 years for TIF Districts certified on or after 7 -1 -2003 and before 4 -20 -2009. This applies only to redevelopment and renewal and renovation districts. For the City of Fridley, this means that in TIF districts 18 and 19, new expenditures are allowed for up to 10 years after the districts were certified. There is little benefit for TIF #18 (Gateway West) since this district will use all its tax increment to recover costs already advanced. However, in TIF #19 (5110 Main St NE), the HRA will have an opportunity for maximizing the resources of this TIF district for the Northstar Project area or housing programs. 7. Admin fees in some of the TIF districts should be reduced. Based on projecte admin fees equal to 5% of tax increment for future years, TIF district 06 Ond 8 1. SS will each reach their projected decertification dates with over 11 % of tax increment n admin fees. This number should be no higher that 10 %. Since all admin fees are poolable, higher amounts can be take out tricts. The HRA is able to take higher admin fees out of TIF Distri s 7, 9, 12 and 19. V Over the 3 -year period 2007 -2009, TIF Districts 1, 2 and 3 all reached their maximum statutory duration. Due to decertification, the combined captured tax capacity of these TIF districts of 2,830,000 is now available to all taxing jurisdictions. These three TIF districts represent 7.9% of the entire tax capacity of the City of Fridley in 2009. 4 Please keep in mind that this Cash Flow Analysis only assists the City and the Authority with its long range planning and in reviewing the solvency of its programs. We have included no project expenses for the years 2010 and thereafter. Subsequent to 2009, we have only included on the expense side those obligations which the HRA is committed to pay plus some administrative and miscellaneous expenses. For revenue projections, we have been most conservative by assuming the following: I. No inflationary increases in market value. 2. No inflationary increases in the local tax rates. 3. No further construction by Medtronic. 4. Interest earnings on all Fund Balances at 1.5% and only through 2012. We look forward to reviewing this Cash Flow Analysis with you and its underlying assumptions. Attachments KM: 4835 -8424 -9606, V. 2 _ d _ O 00 0000000"00 O M O I- OO O _P N cM 0 V - N M N I- V N (3j j, N ` 0 V- r,: M O d' N CO N Lt7 Lo CO LO M y ti rn M O I- O M N O op I� O N I` co v 00 `a N _ O) M Oo LO O LO CO P M N V` co v O M Ch 04 �t er �- tt P O r v n « L(1 P N M in cc 69 5 p 0 LL o O O O o C•M 0 0 0 0 0 0 0 0 0 0 M F- C j co lf) co O CO O O 0 0 0 0 0 0 0 O CO ip '= O CA CC) Cn CO LO CA N It M N Ln O) P 0 o N M O a0 CO O CO CO O 00 O M CO IT m oo M m •� d O LO N M N N P CO CA O M N O I� T T a) a DY LO N N C+') M P N V LC) 0 Cl) cL P. N Ln I�i N P CN CV O $ c c 0 3 fC0 LC) N O w m M O w M O N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 T @ N N N N CN C4 N 04 C4 04 04 CN 04 o C d O M C O �0 ~ CO t: w C 3 Q cu 0 CA T N d v CO O Co I- LO Co m N N LO 1 Ln N v f� oo 0o co co C10 m m O CO Oo w O m m m O O O 2 o w C c P P P P T P T N N N L L Z a Y 8 L r N W }, o E > W - m C2 o o 2 0 .� Q m > N M N �- d O N j L2 C Q. a C m N m U- Y 2) CD E F— cYo LO O = a) a) U N c '� Q c E rn V O o E s E c E O a o> CD o rn Q c > 0 0 O 0 0 -0 •o c o> c N O N O N m v > > •� m x > a c X a N c 0) C tw N a o c°) n a>i d O _� CV C N U a p 0 a 0 C_ a �p Q O y t0 tU - ` C V- CO t0 CO f0 a) U m C O LL - ,� L ,co N N M O "� N N c6 c E> a c6 U U U 75 U U "U "V C C w `O y a) ,O O O a) a) a) a) N N. O F- O. C W a) o a) O a) a) a) c E 0 a) E$ -a _ °- E c N E E m E E E E E t E E 0 rn N c ._ o •- o _ c c O E�E�EoEEE a EE o��� Nc `m''"_m. a S otio00so00 00C 00 ULO a o m >,o o f o CD UI�U�U fAU UU �TCUUMPM c 2I- L C a Y o o m c C CL C C C C C C C C C C C C O tl1 O J LU 0 0 0 o 0 a>) 0 a>) a>i 0 a) 0 0 0 0 0 0 0 0 0 0 0� w i g m d p d E E E p p p p p p E E E E E E E E E E E E m (0 N N y N CL 0 0 0 .V .V .0 .V .C) .V 0 0 0 0 0 0 0 0 0 0 O O > a ) N a) E E E E E E 0 0 0 0 0 0 0 0 0 0 m m > > > O O O O O O > > > > > > > > > > > > N N N V 0 c0) U 0 0 0 0 0 0 0 0 0 0 0 0 N N N .§ m ix w w w w w w s .s m O N o io o m m Z 2 2 M Y Y w U N * c CO p d) N N m * N 3 C D c a c tN m v o W * a3 N N 'C m e a * m m o "0 u m m o 0 c 0 c to Z Ad w 0 'v s N a) Q c w Z s m c 0 -cam a) 0 �� �� m 0m o o y y °'° x CO 0 S U m o c N O a io E c m O W> c �`'+ z- 'v a (D n E O Q O a 3 V EO � ` C ?> m m p Co O d C 'o (D -0 w o -C co -c U 04 -0.c0 _Qma3)O LL u, ° 0 _ a o .x c m ._ U o � 0 0 o o m_ r_ � m c c O c a M Cc F= m 0 � a a>i t: N LL U�z�du)z —� H ��O��tnLC)C�C�Ln 0C�z LLP CV M y Lo co O CO N M P N M Co f� O CA O o U N y 'v _� o LL T P P P T T P a = I.L. ~ N ~ LL Li N Q i *k C * * * U C cc •� O P N CO f� CA Lp O a+ L(7 CD CO N M d I� Co m O V �� a did d ���d0 d �d �dOVOIt ''t wO a) LL �-- W 00. LL 51 CITY OF FRIDLEY, MINNESOTA Page 1 HRA SUMMARY I Fund Balances 0.0% Inflation City 'Fund TIF Term of # # Description District j 100 HRA General Fund non - increment 501 Housin Re lacement 7n6/1996- 1212022 Type H Actual Fund Balance 12/31/07 7,947,569 257,118 Actual Fund Balance 12/31/08 7,397,792 293,977 Preliminary Fund Balance 12/31/09 6,800,108 304,890 Projected Fund Balance 12/31/10 6,327,562 339,937 Projected Fund Balance 12/31/11 6,545,057 373,1101 Projected Fund Balance 12/31/12 Projected' Fund Balance 12131/13 6,802,646 7,022,489 406,782 1 422,976 450 1 Center City Pre'79 DECERTIFIED R1 2,320,715 3,028,876 D 3,278,133 Remaining Balance Retum to Coun in 2010 0 1 01 0 0 All T/ used to pay G. 0. T/ Bonds 451 452 2 3 Moore Lake - Decertified North Area (Univ Ind Park)- DECERTIFIED DECERTIFIED R1 R1 40,577 2,193,076 0 1,727,950 0 37,804 0 0 0 0 0 0 0 0 Totals - Pro '82 Districts 2,233,653 1,727,950 37,805 _ 0 0 0 0 All T/ used to Dav G. O. TI Bonds 9 453 4 JohnsoNSkywood/Frank Sh DECERTIFIED E Decertify #7 1 454 5 Paco/Paschke/E Ranch Es DECERTIFIED E 455 456 f 457 458 459 6 8 Lake Pointe Medtronic Winfield Shorewood Rest - Decertifie Onan /Mu h Warehouse Northco Phase III - Decert' 12/1985 - 1212025 10/1966 - 12/2012 DECERTIFIED 09/1989- 12/2015 DECERTIFIED R R E R E (747,480) 618,112 0 1,680,915 0 (671,980) 120,183 0 392,564 _ 0 175,842 190,831 0 773,548 0 (534,622) 262,352 0 1,152,525 0 (489,352) 330,487 0 1,509,307 0 509 399,643 0 1,871,441 0 (425,666) 399,643 0 2,210,943 0 ! i Totals - Pre '90Dlstricts 1,551,547 (159,233) _ 1,140,221 _ 880,255 1,350,442 _ 1,813,574 2,184,920 ° 462 463 464 465 466 467 1468 1,0_9__i8_ 470 1 1 3 1 15 16 17 19 University/ Osborne McGI n Bakeries Satellite Lane Apts Industrial Equities (Bus. Ctr MN Commercial Railway -De 57th Ave Linn Gateway East Gatewa West 5110 Main St NE Ind E 01/1992 - 12/2018 03/1892- 1212019 06 /1995 - 12/2023 DECERTIFIED DECERTIFIED 09/1997 - 12/2024 2001 - 1212028 2005 - 1212033 2007 - 12/2034 R R R E E R R R R 300,470 200,343 400,741 0 0 128,004 866,624 1,466,196 33,058 (106,639) (103,322) (155,801) 0 0 126,655 819,135 1,515,564 43,457) TIF (40,367) (63,540) (104,277) 0 0 124,379 773,466 1,514,360 87,832 - 11,12,13 available 28,294 (20,410) (51,554) 0 0 122,641 735,118 1,280,049 onl for 91,509 20,733 (3,327) 0 0 121,008 699,393 1,268,089) 17,467 Northstar Transit 155,672 62,493 45,623 0 0 95,136 663,131 1,246,409 11,498 Station 216,859 102,382 , 92,194 {1 0 9 0 69,577 628,747 1,228,501 5,530 Gatewa Northeast i Totals - Post'90 Districts (1,592,327) (2,870,572) (2,532,557) P(2,204,914) (1,997,041) (1,752,387) (1,520,919) Totals- TIFDIstricts1 -19 ,513,588 1,727,021 1,923,601 (646,599) 61,188 664,001 Total 265 FUND Balance -All TIF Districts & HRA Gen'I Fund 1 Revolvin Loan Fund 1Z718.275' , , 9,418.790 1 , 0 1 9. 028 599 4,140,5 0 5,342 841 4,222,921 0 6 271 569 4,331,547 0 7,270 616 4,441,802 0 8109 465 4489265 432 0 Total FUND Balance (TIF, Gen'I Fund, Revolving Loans) 16,709,750 13,538,101 13,169,130 9,565,762 10,603,115 11,712,418 12,598,898 CASH Balances 16,340,746 13,337,736 12,680,189 9,114,705 10,152,059 11,261,362 AVAILABLE USES Redev. Funds Available - HRA General Fund i Redev. Funds Available - Pre'90 TIF Districts 6, 7,T) Not Available - Post'90 TIF Districts 16, 17, 18, 19 Northstar Station Area Costs (11, 12,13) p Housing Activities RLF, HRP 7,947,569 1,551,547 2,493,881 901,554 4,248,593 7,397,792 159,233 2,504,810 365,762 4,413,288 6,800,108 1,140,221 2,324,373 208,184 4,445,420 6,327,562 880,255 2,161,244 43,670 4,562,858 6,545,057 1,350,442 2,105,955 108,914 4,704,657 6,802,646 1,813,574 2,016,174 263,788 4,848,584 7,022,489 2,184,920 1,932,354 411,435 4,912,408 Total Available FUND Balances 12,155,382 8,781,275 9,853,192 9,565,761 10,603,115 11,712,418 12,598,897 s Restricted - Bonds DS only - Pre'82 & Pre'79 IF 1, 4,554,368 1 4,756,826 3,315,938 0 0 0 0 Total FUND Balances, including Restricted 16,70%750 1 13,169 130 _ 9,565,762 _ 10 603 115 11 712 418 _ 12 59898 0 0 0 0 0 Tax Increment from TIF #1 and #3 is severely restricted. Currently all amounts in these districts are paying debt service on the 2004B and 2005B bonds. Once these bonds are Daid off. the HRA will hp rpm firM to ratnm nnv rcmminlnn r„­ao f^ ft- r,­-Z 0 01 Fridley Cash Flow 2010d.)dsx Prepared by Monroe Moxness Berg PA 5/26/2010 CITY OF FRIDLEY, MINNESOTA Q"RARAAOV nr nAC.0 MA. Page 1 Fridley Cash Flow 2010d.xlsx Prepared by Monroe Moxness Berg PA 5/26/2010 q�q CASH BALANCES HRA General Fund HRP Housing Replacement Program (HRP) 4 RLF Housing Funds (RLF) Debt Service Actual 12/31 /07 4,647,634 257,094 3,307,172 Actual 12/31 /08 3,673,363 292,047 3,352,283 Preliminary 12/31 /09 2,771,486 304,889 3,984,015 Projected Projected 12/31/10 12/31 /11 2,298,940 2,516,435 339,936 373,109 4,066,405 4,175,031 0 0 0 - 0 0 0 M Projected 12131112 2,774,023 406,781 4,285,287 ! P TIF Districts (Capital Projects Funds) 6 1 2 Center City Moore Lake 2,344,960 38,101 3,014,072 0 3,275 901 0 0 0 p A 3 North Area (Univ Ind Park) Pre '90 2,162,033 1,683,319 2,152 0 F4 Johnson /Skywood /Frank Shear - Decertified f 5 Paco /Paschke /E Ranch Estate- Decertified 6 6 7 8 9 10 Lake Pointe (Medtronic) Winfield Shorewood Rest - Decertified Onan / Murphy Warehouse Northco Phase III - Decertified 338,508 618,043 0 1,680,603 435,610 120,504 0 392,816 472,367 190,789 0 773,000 (238,097) 262,310 0 1,151,977 (192,827) 330,445 0 1,508,759 (160,984) 399,601 0 1,870,893 Post '90 135,179 83,590 110,372 11 12 13 14 University /Osborne McGlynn Bakeries Satellite Lane Apts Industrial Equities (Bus. Ctr) - Decertified 300,466 200,343 400,741 0 104,654 88,970 158,531 66,518 40,460 57,649 198,394 262,557 124,733 166,493 158,599 207,549 15 MN Commercial Railway- Decertified 0 16 17 18 19 57th Ave (Linn) Gateway East Gateway West 5110 Main St NE (Ind Eq) 7,164 28,029 2,913 6,942 14,594 1,317 3,722 1,934 17,467 51,081 5,157 72,869 19,205 89,429 239,468 (38,398) 600,000 (5,611) 20,838 125,155 251,429 (32,430) 600,000 (5,611 46,710 161,416 273,108 (26,461) 600,000 (5,611).': -N I Gateway Northeast 600,000 Investments (5,611) 16,340,746 i TOTAL CASH BALANCES 13,337,736 12,680,189 9,114,705 110,152,059 111,261,362 d Annual Change (733,181) (3,003,010) (657,547) (3,565,483)1 1,037,354 1,109,303 AVAILABLE USES Redev. Funds Available - HRA General Fund 4,647,634 Redev. Funds Available - Gateway Northeast & Investments Redev. Funds Available - Pre'90 TIF Districts (6, 7, 2,637,154 Not Available - Post'90 TIF Districts (16, 17, 18, 19) 45,0481 Northstar Station Area Costs (11, 12, 13) 901,550 Housing Activities RLF, HRP) 3,564,266 Total Available CASH Balances 11,795,652 3,673,363 948,930 21,567 352,155 3,644,330 2,771,486 594,389 1,436,156 146,574 164,627 4,288,904 2,298,940 594,389 1,176,191 309,704 329,141 4,406,341 2,516,435 594,389 1,646,377 364,992 481,726 4,548,141 2,774,023 594,389 2,109,510 $ 454,773 636,599 4,692,068 , 11,261,362 8,640,345 9,402,136 9,114,705 10,152,059 Restricted -Bonds DS only - Pre'82 & Pre'79 TIF Dist (1,3) 4,545,094 4,697,391 3,278,053 0 0 0 16,340,746 _ -_ - - -_ -------- ___--- ____ - -_ -__ -_ ---- p - ---- Total CASH Balances, Including Restricted 13,337,736 12,680,189 9,114,705 10,152,059 11,261,362 f 0� 0 0 0 0 0 Fridley Cash Flow 2010d.xlsx Prepared by Monroe Moxness Berg PA 5/26/2010 MONROE MO)INESS BERG Greg D. Johnson gjohnson @MMBLawFirm.com Direct 952.865.5994 James R. Casserly jcasserly@MMBLawFirrn.com Direct 952.885.1296 MEMORANDUM 8000 Norman Center Drive t 952.885.5999 Suite 1000 F 952.885.5969 Minneapolis, MN 55437 -1178 www.MMBLawFirm.com To: City of Fridley Attn: William Bums, City Manager Paul Bolin, HRA Assistant Executive Director Scott Hickok, Community Development Director Richard D. Pribyl, Finance Director From: Greg D. Johnson, CPA, Senior Financial Analyst James R. Casserly, Esq. Date: April 29, 2010 Re: 2010 HRA Cash Flow Projections Our File No. 9571 -39 Based on the City's preliminary 12/31 /2009 balances, the HRA 2010 budget, and projected 2010 & 2011 tax increment resulting from information obtained from Anoka County, we have updated our development funds cash flow analysis for the Fridley HRA. As of 12/31/2009, the HRA had estimated available fund balances totaling $9.2 million. Cash balances were lower at $8.OM. The table below provides an overview of these balances: Available Uses: Prelim. 12131/09 Fund Balance Prelim. 12131/09 Cash Balance Source of Funds General Redevelopment Costs 6.8M 1.1M 2.3M 3AM 1 AM 0.1 M HRA General Fund / Gateway NE Pre '90 TIF Districts (6, 7, 9) Post '90 TIF Districts 16, 17, 18, 19 Northstar Station Area Costs 0.2M 0.2M TIF districts 11, 12 & 13 Housing Activities 4AM 4.3M Revolving Loan Fund; Housing Re lacement districts Total Available $9.81VI $9.4M Restricted -Debt Service Only 3.OM 3.3M Pre '79 TIF District #1 Total, Including Restricted $12.8M $127M All HRA Funds K, Not reflected in the available cash balance are two large assets. First, over $1.1 M in Mortgage Receivables are recorded in the Housing Loan Program. Over time, the HRA should be able to collect these funds, and have them available for other HRA initiatives. Second, $5.2M has been paid for land acquisitions over the past few years some of which is being held for resale. In future years the HRA can expect to have additional cash available as this land is sold. Our current analysis does not reflect any repayment of the Mortgage Receivables and only $325,000 of land sale proceeds (TIF #18 - $225,000 and HRA General Fund — Faulkner - $100,000). The 20048 and 2005B G.O. bonds were fully paid off in February, 2010. There are no other G.O. bonds outstanding at this time. As required by law, the amount remaining in TIF #1 has been, or soon will be, returned to the County. It will be redistributed to the contributing taxing jurisdictions. This report contains the following schedules on the following pages: 1 - 2 TIF Fund Summary Year End Fund Balances for all TIF Districts (2007 -2020) 3 Cash Balances Actual 2007 -2008; Projected 2009 -2012 4 Assumptions Class Rates, Tax Rates 5 - 6 Revenues Developer loan, Special Assessments, Other 7 Debt Service G.O. Debt 8 - 9 Revenue Notes Payment Due in all TIF Funds 10-33 TIF Funds 1 —19 (2008 through 2023) 34-35 Housing Replacement Fund (HRF) 36 Revolving Loan Fund (RLF) 37 HRA General Fund 38-39 Summary Inc. & Exp Revenue & Expenses - All Funds (TI, HRF,RLF, Gen'I Fd) Some issues which need further discussion include the following: 1. The HRA is spending significant resources for property in the Gateway Northeast area. The long term plan is redevelopment of this area. The HRA will recover its costs through the sale of land and creation of a tax increment district. To facilitate recovery of costs from future tax increment, the HRA should monitor and implement the following some of which have already been completed. a) A new Gateway Northeast fund in which all related costs are aggregated b) An interfund loan between the Gateway Northeast fund and the HRA General fund c) Preservation of the parcels for inclusion in a future tax increment district before any demolition is undertaken d) Reimbursement resolutions if future bond proceeds will be used to reimburse the HRA for some of its costs currently being expended 2. After taking into account the payment due to Medtronic based on 2009 TI, the Medtronic TIF District (#6) will show a negative balance of at the end of 2009. Because 90% of the tax increment is paid to Medtronic and assuming 10% is used for HRA admin fees, this TIF District balance will never get to zero. If substantially less admin fees are taken from this district, as has been the case for the past four years, the balance will eventually turn positive. A K 3. Since 12/31/2000, the Revolving Loan Fund has ended the year with a balance of over $3.0 million. The 12/31/2009 estimated balance was $4.1 million. These resources are being used to fund this program and other HRA housing initiatives. 4. The Housing Replacement Program TIF District currently has over $300,000. These amounts are expected to grow to almost $500,000 by 2017. The special legislation authorizing Fridley's participation in this program had expired, but new legislation just passed in 2010 re- authorized the program. These funds will continue to be available for this program. 5. The HRA General Fund shows a 12/31/2009 estimated fund balance of $6.8M, but only a cash balance of $2.8M. $600,000 of this difference relates to a transfer for the Gateway NE fund. The remaining difference is primarily due to interfund loans recorded to show funds for the negative fund balances in the following TIF Districts: TIF #6 (Lake Pointe — Medtronic) 588,000 Expect to be repaid TIF #11, 12 & 13 208,000 Expect to be repaid TIF #16 (57th Ave Redevelopment) 124,000 Expect to be repaid TIF #17 (Gateway East) 773,000 Expect to be repaid TIF #18 (Gateway West) 1,514,000 Do not expect all to be repaid TIF #19 (5110 Main St NE) 31.000 Expect to be repaid Total Interfund Loans 38 0 The negative balance in TIF #18 is unlikely to be repaid, but it is difficult to project the shortfall until the project has been fully built out. We should review what amount to transfer to this fund once all land sale proceeds have been received, and all properties fully built out and valued. It may be prudent to transfer approximately $500,000 to TIF #18 in 2010. TIF districts 6, 11, 12, 13, 16, 17, and 19 should all eventually show positive fund balances, so no transfers need be made at this time. 6. As part of the Ominbus Public Finance Bill of 2009, (see Laws of Minnesota 2009, Chapter 88) passed by the Minnesota Legislature last year, the 5 -Year Rule has been extended to 10 years for TIF Districts certified on or after 7 -1 -2003 and before 4 -20 -2009. This applies only to redevelopment and renewal and renovation districts. For the City of Fridley, this means that in TIF districts 18 and 19, new expenditures are allowed for up to 10 years after the districts were certified. There is little benefit for TIF #18 (Gateway West) since this district will use all its tax increment to recover costs already advanced. However, in TIF #19 (5110 Main St NE), the HRA will have an opportunity for maximizing the resources of this TIF district for the Northstar Project area or housing programs. 7. Admin fees in some of the TIF districts should be reduced. Based on projected admin fees equal to 5% of tax increment for future years, TIF district 6, 16, 17 and 18 will each reach their projected decertification dates with over 11 % of tax increment in admin fees. This number should be no higher that 10 %. Since all admin fees are poolable, higher amounts can be take out of other TIF Districts. The HRA is able to take higher admin fees out of TIF Districts 7, 9, 12 and 19. Over the 3 -year period 2007 -2009, TIF Districts 1, 2 and 3 all reached their maximum statutory duration. Due to decertification, the combined captured tax capacity of these TIF districts of 2,830,000 is now available to all taxing jurisdictions. These three TIF districts represent 7.9% of the entire tax capacity of the City of Fridley in 2009. Ell Please keep in mind that this Cash Flow Analysis only assists the City and the Authority with its long range planning and in reviewing the solvency of its programs. We have included no project expenses for the years 2010 and thereafter. Subsequent to 2009, we have only included on the expense side those obligations which the HRA is committed to pay plus some administrative and miscellaneous expenses. For revenue projections, we have been most conservative by assuming the following: 1. No inflationary increases in market value. 2. No inflationary increases in the local tax rates. 3. No further construction by Medtronic. 4. Interest earnings on all Fund Balances at 1.5% and only through 2012. We look forward to reviewing this Cash Flow Analysis with you and its underlying assumptions. Attachments KM: 4835 - 8424 -9606, v. 2 CITY OF FRIDLEY, MINNESOTA Page 1 SUMMARY d Balances 0.0•/ Inflation Actual Actual Preliminary Projected Projected Projected Projected Projected City Fund Fund Fund Fund Fund Fund Fund Fund Fund TIF Term of Balance Balance Balance Balance Balance Balance Balance Balance . # # Description District Type 12131/07 12/31/08 12/31/09 12131/10 12/31/11 12/31/12 12131/13 12/31/14 100 HRA General Fund non - increment 7,947,569 7,397,792 6,800,106 6,327,562 6,545,057 6,792,954 7,003,104 7,213,253 501 Housing Replacement 7/18!1996- 122022 H 257,118 293,977 304,890 339,937 373,110 406,782 422,976 430,796 DecedfiO Remaining Balance Return to County in 2010 450 1 Center City. Pre 79 DECERTIFIED R1 1 2,320,715 3,028,876 2,943,040 0 0 0 0 0 Aff T7 used to pay G.O. TI onds 451 2 Moore Lake - Decertified DECERTIFIED R1 40,577 0 0 0 0 0 0 0 452 3 North Area (Univ Ind Park)-1 DECERTIFIED R1 2,193,076 1,727,950 37,804 0 0 0 0 0 Totals - Pro '82 Districts 2,233,653 1,727,950 37,805 0 0 0 0 0 Al / 77 used to pay G.O. 77 Bonds Decertify #7 453 4 Johnson/Skywood/Frank St DECERTIFIED E 454 5 Paco/Paschke/E Ranch Est DECERTIFIED E 455 6 Lake Pointe Medtronic 12/19s5. 122025 R 47,480 671,980 175,842 534,622 489,352 2 430,512 401,092 456 7 Winfield 1 10/19W- 122012 R 618,112 120,183 190,831 262,352 330,487 399,643 399,643 399,643 457 8 Shorewood Rest - Decerfif� DECERTIFIED E 0 0 0 0 0 0 0 0 458 9 Onan / Murphy Warehouse oa /im - 122015 R 1 1,680 915 392,564 773.548 1 1,152 525 1,509.307 1,871,441 2,210,943 2,550,445< 459 10 Northco Phase III - Decertil DECERTIFIED E 0 0 0 0 0 0 0 0 Totals - Pre'90 Districts 1,551,547 (159,233) 1,140,221 880,255 1,350,442 1,811,151 2,180,073 2,548,995 77F 11,1Z13 available o nly for Northstar Trapsit Station TIF 11,12,13 462 11 University / Osborne 01/1992 - 122016 R 300,470 106,639 40,367 28,294 91,509 155,672 216,859 278,046 463 12 McGlynn Bakeries o3/1992- 122019 R 200,343 (103,322 ) (63,540 (20,410 ) 20,733 62,493 102,382 142,271 13 Satellite Lane Apts os/i w5 - 12/2o231 R 400,741 (155,801) (104,277) 51,554 (3,327 45,623 92,194 138,765 14 1 Industrial Equities (Bus: Ctr DECERTIFIED E 0 0 0 0 0 0 0 0 4ow 15 IMN Commercial Railway- DECERTIFIED E 0 0 0 0 0 0 0 0 467 16 157th Ave Linn 09/1997 - 122o24 R 128,004 126,655 (124,379) 122,641 121,008 95,136 69,577 44,018 468 17 )Gateway East 2001 - 122028 R 866624 819,135 773,466 35,118 699,393 663,131 628,747 594,362 469 18 Gateway West 2005- 122033 R 1,466,196 1,515,564 1,514,360 1,280,049 1,268,089 1,246,409 1,228,501 1,210,593). 470 19 5110 Main St NE Ind E 2007 - 122034 R 33,058 43,457 87,832 23,436 17,467 (11,498 ) (5,530 439 Gateway Northeast Totals - Post'90 Districts (1,592,327) (2,870,572) (2,532,557) (2,204,914) (1,997,041) (1,752,387) (1,520,919) (1,289,452) Totals - TIF Districts 1.19 4,513,588 1,727,021 1,588,508 (1,324,658) (646,599) 58,765 659,155 1,259,544 Total FUND Balance -All TIF Districts & HRA Gen9 Fund 12,718,275 9,418,790 8,693 506 5342841 6,271 569 7,258,500 8,085 234 8,903,593 265 Revolving Loan Fund 3,991,474 4,119,310 4,140,531 4,222,921 4,331,547 4,441,802 4,489,432 4,537,062 . 265 Special 59venue/Houslng Programs 0 0 0 0 0 0 0 0 otal FUND Balance (TIF, Gen9 Fund, Revolving Loans) 16,709,750 13,538,101 12,834,037 9,565,762 10,603,115 11,700,303 12,574,666 13,440,656 CASH Balances 16,340,746 13,337,736 12,680,189 9,114,705 10,152,059 11,249,246 AVAILABLE USES Redev. Funds Available - HRA General Fund 7,947,569 7,397,792 6,800,108 6,327,562 6,545,057 6,792,954 7,003,104 7,213,253 Redev. Funds Available - Pre'90 TIF Districts 6, 7, 9 1,551,547 (159,233) 1,140,221 880,255 1,350,442 1,811,151 2,180 073 2,548,995 Not Available- Post'90 TIF Districts (16,17,18, 19 2,493,881 2,504,810 2,324,373 (2,161,244) 2,105,955 2,016,174 1,932 354 1,848,534 Northstar Station Area Costs 11, 2,13) 901,554 365,762 208,184 43,670) 108,914 263,788 411,435 559,082 Housing Activities RLF, HRP 4248,593 4,413,288 4,445,420 4,562,858 4,704,657 4,848,584 4,912,408 4,967,858 Total Available FUND Balances 12,155,382 8,781,275 9,853,192 9,565,761 10,603,115 11,700,302 12,574,666 13,440,655 Restricted - Bonds DS only - Pre '82 & Pre 79 TIF 1, 3 4,554,368 4,756,826 2,980 845 0 0 0 0 0 Total FUND Balances, including Restricted 16,709,750 1 13 538,101 12 834,037 9,565,762 10,603,115 11,700 303 12,574,666 13 440,656 0 1 01 0-F 0 1 0 0 0 0 Tax Increment from TIF #1 and #3 is severely restricted. Currently all amounts in these districts are paying debt service on the 2004B and 2005B bonds. Once these bonds are paid off, the HRA will be required to mtum.any remaining funds to the County. Fridley Cash Flow 2010b.xls Prepared by- Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 2 HRA SUMMARY Projected Fund Balance 1213 Term of District Type Projected Fund Balance 12/31/15 Projected Fund Balance 12/31/16 projectedi Fund Balance 12/31/17 Projected Fund Balance 131116 Projected Fund Balance 12131/19 Fund Chy Fund Balances TIF 0.0.0 linfladon # # Description HRA General Fund non - increment Housing Re lacement 7/18/1996- 122022 H 7,423 403 438,616 7,633,553 446,436 7,843,703 4541256 8,053,853 455,565 8,264,002 456,877 8,474,152 458,187 100 501 Pre 79 DECERTIFIED R1 0 0 0 0 0 0 450 9 Center City Moore Lake - Decertified North Area (Univ Ind Park} DECERTIFIED DECERTIFIED R1 R1 0 0 0 0 0 0 0 0 0 0 0 0 451 2 452 3 Totals - Pre '82 Districts 0 0 0 0 0 0 Decertify #9 453 4 Johnson/SkywocxWrank S Paco/Paschke/E Ranch E Lake Pointe Medtronic Winfield 8 Shorewood Rest - Decertifi 9 Onan / Murphy Warehouse Nortt= Phase III - Dece DECERTIFIED DECERTIFIED 12/19e5- 122025 10/1986 - 1212012 DECERTIFIED 09 /1989 - 122015 DECERTIFIED E E R R E R E 371,673 399,643 0 2889,947 0 342,253 399,643 0 2,889,947 0 312,833 399,643 0 2,889,947 0 283,413 399,643 0 2,889,947 0 253,993 399,643 0 2,9,947 0 224,573 399,643 0 2889 940 454 5 455 6 456 7 457 456 459 10 Totals - Pre 190 Districts 2,917,917 2,947,337 2,976,757 3,006,177 3,035,597 3,065,017 vailable onl for Alortbstar Transit Station 462 11 Universttv /Osborne McGI n Bakeries Satellite Lane Apts Industrial Equities (Bus. Ctr MN Commercial Railway- 57th Ave Llnn Gatewa East Gatewa West 5110 Main St NE Ind E Gatewa Northeast 01/1992 - 122018 0311992 - 122019 06/1995- 122023 DECERTIFIED DECERTIFIED 0911997 - 122024 2001 - 122028 2005 - 122033 2007 -122ou R 339,233 R 182,160 R 185,336 E 0 E 1 01 R 18,459 R 559;978 R 1,192,685 R 6,407 400,421 222,050 231,907 0 0 525,593 1,174,777 12,376 461,608 261,939 278,478 0 0 491,209 1,156,869 •18,344 522795 301,828 325,049 0 0 456,825 1,138,961 24,313 522,795 522,785 341,717 341,717 371,620 418,1910 0 0 0 0 422,440 388,056 . 1,121,053 1,103,145 30,281 36,250 463 12 464 465 13 14 466 15 467 16 468 17 469 18 470 19 Totals - Post '90 Districts (1,057,984) (833,617) (627,709) (421,801) (277,079) (172,247) Totals -TIF Districts 1 -19 1,859,933 2,113,720 2,349,049 2,584,377 2,758,518 2,892,770 Total FUND Balance - All TIF Districts & HRA Gent Fund 9,721,952 10,193 709 10,647 007 11,093,795 11,479,397 11,825,109 265 265 Revolvino Loan Fund S ial Revenue/Housin Programs 4,584,692 0 4,632,322 0 4,679,952 0 4,727,582 0 4,775,212 0 4,822,842 0 otal FUND Balance (TIF, Gen9 Fund, Revolving Loans) 14,306,645 14,826,031 15,326,959 15,821,378 16,254,609 16,647,951 CASH Balances AVAILABLE USES Redev. Funds Available - HRA General Fund Redev. Funds Available - Pre'90 TIF Districts 6, 7, 9 Not Available - Post SO TIF Districts 16 17 18 19 Northstar Station Area Costs 11, 12, 13 Housing Activities RLF, HRP 7,423,403 2,917,917 1,764,714 706,730 5,023,308 55 7,633,3 1 2,947,337 1,687 995 854,377 5,078,758 7,843,703 1 2,976,757 1,629,734 1,002,025 1 5,134,208 8,053,853 1 3 006,177 1,571,473 1,149,672 1 5,183,148 8,264,002 3 035,597 (1,01 1,236,133 1 5,232,089 8,474,152 3,065,017 1,454,951 1 1,282,704 1 5,281,029 Total Available FUND Balances 14,306,644 14,826,031 1 15,326,959 15,821,377 16,254,609 16,647,951 Restricted - Bonds DS onl - Pre'82 & Pre'79 TIF 1, 3 0 0 0 0 0 0 Total FUND Balances, including Restricted 14,306,6M45 14,826 031 0 15,326,959 0 15,821 378 0 0 16,z54,609 0 16,647,951 0 Tax Increment from TIF #1 and #3 is sevemly restricte . - -- anti 2r11715B bands. Once these bonds ar Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 W CITY OF FRIDLEY, MINNESOTA SUMMARY OF CASH BALANCES Page 3 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 Actual Actual Preliminary Projected Projected Projected 12131107 12131/08 12/31/09 12131110 12/31/11 12/31112 CASH BALANCES HRA General Fund 4,647,634 3,673,363 2,771,486 2,298,940 2,516,435 2,764,331 HRP Housing Replacement Program (HRP) 257,094 292,047 304,889 339,936 4,066,405 373,109 406,781 RLF Housing Funds (RLF) 3,307,172 3,352,283 3,984,015 4,175,031 4,285,287 Debt Service TIF Districts (Capital Projects Funds) 0 01 0 1 Center City 2,344,960 3,014,072 3,275,901 0 0 2 Moore Lake 38,101 0 0 0 _ 0 3 JNorth Area (Univ Ind Park) 2,162,033 1,683,319 2,152 0 0 Pre '90 4 Johnson/Skywood/Frank Shear - Decertified 5 Paco /Paschke/E Ranch Estate - Decertified 6 Lake Pointe (Medtronic) 338,508 435,610 472,367 (238,097) (192,827) (163,407) 7 Winfield 618,043 120,504 190,789 262,310 330,445 399,601 8 Shorewood Rest - Decertified 0 0 0 0 0 0 9 Onan / Murphy Warehouse 1,680,603 392,816 773,000 1,151,977 1 1,508,759 1,870,893 10 Northco Phase III - Decertified Post '90 135,179 83;59'0 110,372 11 University / Osborne 300,466 104,654 66,518 198,394 262,557 12 McGlynn Bakeries 200,343 88,970 1 40,460 124,733 166,493 13 Satellite Lane Apts 400,741 158,531 57,649 158,599 207,549 14 Industrial Equities (Bus. Ctr) - Decertified 0 15 MN Commercial Railway- Decertified 0 16 57th Ave (Linn) 7,164 14,594 17,467 19,205 20,838 46,710 17 Gateway East 28,029 1,317 51,081 89,429 125,155 161,416 18 Gateway West 2,913 3,722 5,157 239,468 251,429 273,108 19 5110 Main St NE (Ind Eq) 6,942 1,934 72,869 (38,398) 600,000 (5;611) (32,430) 600;000 M611') (26,461) 600,000 (5;611)', Gateway Northeast 600,000 Investments (5,611) TOTAL CASH BALANCES 16,340,746 13,337,736 12,680,189 9,114,705 110,152,059 11,249,246 Annual Change (733,181) (31003,010) (657,547) (3,565,483) 1,037,354 1,097,187 AVAILABLE USES Redev. Funds Available - HRA General Fund 4,647,634 3,673,363 2,771,486 2,298,940 2,516,435 2,764,331 Redev. Funds Available - Gateway Northeast & Investments 594,389 594,389 594,389 594,389 Redev. Funds Available - Pre'90 TIF Districts 6, 7, 9 2,637,154 948,930 1,436,156 1,176,191 1,646,377 2,107,087 Not Available - Post'90 TIF Districts 16, 17, 18, 19 45,048 21,567 146,574 309,704 364,992 454,773 Northstar Station Area Costs 11, 12, 13 901,550 352,155 164,627 329,141 481,726 636,599 Housin_c I Activities RLF, HRP 3,564,266 3,644,330 4,288,904 4,406,341 4,548,141 4,692,068 Total Available CASH Balances 11,795,652 8,640,345 9,402,136 9,114,705 10,152,059 11,249,246 Restricted -Bonds DS only - Pre'82 & Pre 79 TIF Dist 1, 4,545,094 4,697,391 3,278,053 0 0 0 Total CASH Balances, Including Restricted 16,340,746 1 13,337,736 1 12,680,189 1 9,114 705 .10,152,059 11,249,246 0 0 1 01 0 0 0 1 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 Interest CITY OF FRIDLEY, MINNESOTA Page 4 ALL TIF DISTRICTS - ASSUMPTIONS _ _=tndT PrOlected . All Athi " 01i :M� -Cent Req Date bef 8/1/79 - Lesser of 10% of budgeted expenditures or 7 U- -10 or acruai exF -Cert Req Date bef 7/2/82 - Lesser of 5% of budgeted expenditures or 5% of actual ext d Req Date before 811/01- Lesser of 10% of budgeted expenditures or 10•� of actual exI 7/31/01- Lesser of 10•� of budgeted expenditures or 10% of actual TIF - mrarnaa naw ket Value Base e Rate s-for vvallu�eeaabove - Low -ket Value Base e Rate e for value abov for egDaea e revenues TIF 11 - 1.UU /o 1.25% 1.UU /o 1.25% 1.Uu /o 1.25% i.UV io 1.25% 150,000 1 150,000 1 9.50% 1.50% City of Fridley Anoka County ISD # 150,000 1.50% 150,000 1.50% 150,000 1.50% 150,000 1.50% 150,000 1.50% 150,000 1.50% 99.64% 0.00% 99.64 %. 0.0.0 %i 2.00% 2.00% 2.00% 2.00% 2.00% 2.00°/ base Watershed ."IF 93 - 20.0% -21.1% - -22.7% - 22.7% -22.7% -22.7% -22.7% - 22.7% "Moore Lk" 'TIF #3" "Medtronic" "Onan" ** #9 is .97756 Average: 0.92322 0.94072 0.88929 0.91063 0.90679 0.91413 0.93488 0.94762 0.95092 0.86496 0.96366 0.93241 0 0 0 0 0 0 2 3 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% base * Local Tax Rate does not include any rate charged for the State Property Tax. It also excludes any effective rate adjustment due to fiscal disparities (In previous years this equated to an effective 10% higher rate). Fridley Cash Flow 2010b.)is Prepared by Monroe Moxness Berg PA 4/29/2010 ;lass 4d (TIF #1) Changed to .75% for 2006 with stricter rules 0 0 0 0 0 C enditures TIF 6,7,9 revenues TIF 11 - 1.UU /o 1.25% 1.UU /o 1.25% 1.Uu /o 1.25% i.UV io 1.25% 150,000 1 150,000 1 9.50% 1.50% 0.75% 0.75%1 0.75% 0.75% 0.75% 0.75%1 0.75%1 0. n 7r1oi n 7ro/ n 75% 0.75% 0.75% 0.75%1 0.75%1 0. .ocal Tax Rates 1.00% 1.25% 1.00% 1.25% 1.00% 1.25% 1.UU /o 1.25% 1.UU /o 1.25% 1.Uu /o 1.25% i.UV io 1.25% .. 1.25% 0.32258 0.35189 0.32258 . 0.35189 City of Fridley Anoka County ISD # 99.64% 99.64% 99.64% 99.64% 0.00% 99.64% 0.00% 99.64% 0.00% 99.64% 0.00% 99.64 %. 0.0.0 %i Misc Watershed ."IF 93 - 20.0% -21.1% - -22.7% - 22.7% -22.7% -22.7% -22.7% - 22.7% .ocal Tax Rates 0.31941 0.32096 0.31349 0.30695 0.30324 0.31078 0.28640 0.32078 0.32258 0.35189 0.32258 0.35189 0.32258 0.35189 0.32258 . 0.35189 City of Fridley Anoka County ISD # Misc Watershed fl 1 Districts ISD District 13 16 17,1114 6 Cities 8 14 Rice Creek 11 12 16 6 Cities 19 13 6 Cities 9 14 15 16 Rice Creek Onan" Frozen Tax Rate TIF "Moore Lk" 'TIF #3" "Medtronic" "Onan" ** #9 is .97756 Average: 0.92322 0.94072 0.88929 0.91063 0.90679 0.91413 0.93488 0.94762 0.95092 0.86496 0.96366 0.93241 0.95658 0.97226 0.95838 0.85567 0.97406 0.94339 0.99092 1.00601 0.95075 0.91331 0.96584 0.96537 1.13820 1.15294 1.06679 0.99423 1.08153 1.08674 1.13820 1.15294 1.06679 0.99423 1.08153 1.08674 1.13820 1.15294 1.06679 0.99423 1.08153 1.08674 1.13820 1.15294 1.06679 0.99423 1.08153 1.0867, 2 3 6 7 ** * Local Tax Rate does not include any rate charged for the State Property Tax. It also excludes any effective rate adjustment due to fiscal disparities (In previous years this equated to an effective 10% higher rate). Fridley Cash Flow 2010b.)is Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 5 Fridley Cash Flow 2010b.xis Prepared by Monroe Moxness Berg PA 4/2912010 OTHER REVENUES Prindpal Int. RL Term 2006 2007 2006 2009 2010 2011 2012 2013 2014 HRA General Fund Sheet Metal Connectors (MSCJ, Inc.) Loan $200,000 5.00% (211995 - 2/2003) Victor Rosenblum Loan $125,000 5.00% (2/1997 - 8/2002) TIF #15 Minnesota Com mercial Rail Property Loan $125,000 5.00% (8/2000 - 2/2008) Special Assessments Shorewood (1991 - 2003) Moore Lake Shopping Center (1991 - 2003) Northwest Racquet (1991 - 2003) Actual Actual Actual Preliminary Budget IT Levy 343 ,135 351,957 367,942 504,888 498,000 498,000 498,000 498,000 498,000 ntal $800 per m (2001- Frauenshuh Pkg Lot) 9,600 9,600 9,600 13,350 14,000 14,000 14,000 14,000 14,000 SUBTOTAL - HRA General Fund Revenues 352,735 361,557 377,542 518,238 512,000 512,000 512,000 512,000 512,000 OTHER TIF #12 McGlynn Development Payment (211994 - 8/2008) 9,182 9,182 9,182 71F #14 Industrial Equities loan $140,000 5.00% (8/1998 - 82006) 21,956 Agro-K Loan (TIF #2) Payments readjusted at 1012005 new payment starting 11/1/2005 $75,000 5.00% (1111997- 1012015) 8,473 8,473 8,473 8,473 8,473 8,473 8,473 8,473 8,473 refinanced Nov, 2005 11.75% (11/2005- 102015) ACCAP Loan (HLP - Fund 265) Annual Payments $57,500 7.25% (811996 - 82025) 3,805 3,806 3,807 3,808 3,809 3,810 3,811 3,812 3,813 , TOTALS $ 722,500 396,150 383,017 399,003 530,518 524,281 524,282 524,283 524,284 524,285 HRA General Fund Medtronic Land Sale Receipts 110,044 67,843 71,891 43,117 193,411 90,541 117,679 117,679 117,679 Fridley Cash Flow 2010b.xis Prepared by Monroe Moxness Berg PA 4/2912010 CITY OF FRIDLEY, MINNESOTA Page 6 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 2021 2015 2016 2017' 2018 2019 2020 OTHER REVENUES Int Rt. I ITerm Principal HRA General Fund Inc.) 5.00% Loan (211995- ?02003) Sheet Metal Connectors (MSCJ, $200,000 5.00% (211997- 8/2002) Victor Rosenblum Loan $125,000 #15 TIF Minnesota Commerclal Rail Property $125,000 5.00% Loan (82000- 202008) Special Assessments Shorewood (1991- 2003) Moore Lake Shopping Northwest Racquet Center (1991- 2003) (1991- 2003) Tax Levy 498,000 498,000 498,000 498,000 498,000 498,000 498,000 Rental $800 per m (2001- Frauenshuh Pkg! ot) 14,000 14,000 14,000 14,000 14,000 14,000 14,000 SUBTOTAL - HRA General Fund Revenues 512,000 512,000 512,000 512,000 512,000 512,000 512,000 OTHER TIF #12 McGlynn Development Payment (211994 - 8/2008) TIF #14 Industrial Equities Loan $140,000 5.00% (8/1988 - 82006) Agro -K Loan (TIF #2) $75,000 Payments readjusted at 102005 5.00% (11/1997- 1012015) 7,061 refinanced Nov, 2005 11.75% (11)2005- 10/2015) ACCAP Loan (HLP - Fund 265) Annual Payments $57,500 7.25% (8/1996 - 8/2025) 3,814 3,815 3,816 3,817 3,818 3,819 3,820 TOTALS $ 722,500 522,874 515,815 515,816 515,817 515,818 515,819 515,820 HRA General Fund Medtronic Land Sale Receipts 117,679 117,679 117,679 117,679 117,679 117,679 117,679 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 7 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 CE DEBTSERVICE ■ s�■��� ■ • , , , , ENIN M., ■■ (20 05 , , . MMM�a■■■■MM� Refunded in 2005 (2005 - 212012) ME ■■ �■■����v�■o� ME ME ■■ ■■ ���■�� City .. - ... Revolving . - ��o■■� , , . , , ■■ .. • ��� ■■ � ME MEMISM Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 8 ^1 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 8/2000 - 82007 2006 115,524 2007 42,241 2008 2009 2010 2011 2012 2013 REVENUE NOTES % of TI Tenn Principal Int. Rt. TIF #3 (North Area) Banfill Sr. Crossing 683,156 8.00% 90% 90% of TI Paschke Max payment 12,484 of TI 8/1999-.&2005 PAID OFF 60,000 7.00% TIF #6 (Lake Pointe "Reimbursement Payments" ad 200K of tax capty returned to County Medtro Ic of TI of TI 8/2001- 2 /2012 8/2012 - 2/2026 557,466 610,646 647,087 0 1,604,956 814,865 ant Increase . to 22.22'/ All Eliglble E 6.75% 90% 90% TIF #9 (Onan) Ryiund Max payment . 32,000 8.00% 90% Onan / Murphy Warehouse 496,303 8.00% 48% 6,178 of TI of TI 611996- 812001 - 212016 PAID OFF #11 TIF Max payment 9.50% 90% 16,740 of TI 811994 - 2)20 03 Bob's Produce 90,936 TIF #12 (McGlynn) Max payment 9.50% 95% is more than availabie TI of TI 8/1994 - 2/2009 DONE McGlynn's 701,172 TIF #16 (57th Ave) 8.50% 90% 0 of TI 8/1999 - 22012 26,063 20,965, 24,246 26,483 26,572 24,214 0 0 Linn Project 175,000 11F #'19 Industrial Equities - 5110 Main St. NE 1,500,000 7.00% 90% of TI 8/2009 - 22021 0 0 0 0 238,625 107,434 107,434 107,434 REVIEW BENEFIT TO HRA OF PREPAYING ANY REV. NOTE $ 3,738,567 Total Revenue Notes 699,053 1 673,852 671,333 26,483 1,870,153 1 946,512 636,991 636,991 83,204 0 variance 01 0 1 0 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 9 1� Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 REVENUE NOTES Principal I Int Rt % of TI Term 2014 j 2015 2016 2017 2018 2019 2020 2021 TIF #3 (North Area) Banfill Sr. Crossing 683,156 8.000A 90% of Ti 8/2000 - 8/2007 Paschke Max payment 12,484 60,000 7.00% 90% of TI 8/9999 - 8/2005 71F #6 (Lake Pointe Reimbursement Paym ents' Medtronic All Eligible E )q 6.75% 90% of TI 8/2001- 2/2012 529,557 529,557 529,557 529,557 529,557 529,557 529,557 529,557 90% of TI 812012 - 212026 TIF #9 (Onan) Rylund Max payment 1 6,178 32,000 8.00% 90% of TI 819996 - 212004 Onan / Murphy Warehouse 496,303 8.00% 48% of TI 8/2009 - 2/2016 TIF #11 Bob's Produce Max payment 1 16,740 90,936 9.50% 90% of TI 6/9994 - 220 03 TIF #12 (McGlynn) McGlynn's Max payment is more than available TI 701,172 9.50% 95% of TI 8/1.994- 220 09 TIF #16 (57th Ave) Linn Project 0 175,000 8.50% 90% of TI 811999-2)2012 0 1 0 0 0 0 0 0 0 TIF #19 Industrial Equities - 5110 Main St. NE 1,500,000 7.00% 90% of TI 82009 - 22029 107,434 107,434 107,434 107,434 107,434 107,434 107,434 0 REVIEW BENEFIT TO HRA OF PREPAYING ANY REV. NOTE $ 3,738,567 Total Revenue Notes 636,991 636,991 636,991 636,991 636,991 636,991 636,991 1 529,557 variance 0 0 0 0 0 0 0 0 1� Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 10 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 1 DISTRICT #'I City-Decertified �. 2015 0 0 0 0 TIF DISTRICT #1 County Center Ctty- DecertM City A2 8 A8 Fund 450 TIF Center Redevelopment District Pre -1978 0511979 - 8/1 !2009 TOTALS Actual Preiimina 2008 2,320,715 should 597,743 17,104 100,319 Projected ---> 2009 2010 2011 3,028,876 21943,040 0 only receive first 1/2 0 0 0 1,440 0 0 2012 0 0 0 2013 0 0 0 2014 0 0 0 TIF Plan To End Budget of District Fund Balance 0 Revenues: Inflation 14,686,352 Tax Increment (TI) 0.00% 17,000,000 Market Value Homestead Credit (MVHC) 110,724 10,506,084 4,852,080 40,815 525,884 Bond Proceeds 23,429,914 Loan Proceeds 5,000,000 Other Revenues 200,000 Investment Eamings * 1,700,000 Change in FMV of investments 0 0 4,852,081 35,574,020 715,166 1,440 0 0 0 0 0 Sales/lease proceeds Transfers In 32,209,827 Annual Revenues 79,539,741 Expertses 10,149,245 1,364,482 2,061 290,065 Land/building acquisition 13,192,079 Site improvements /prep. cost 3,548,973 installation of public utilities 10,000 Parking facilities 482,879 Streets and sidewalks 10,000 4,050 Public park facilities 0 0 Social, recreational, etc. Admin Fees-Cl RA (TI * % Professional Services 1,700,000 589,450 75,084 7,005 682 School Dist. referendum reimb 1,172,763 - 0 0 0 return to County Interest Expense 2,550,000 1,320,030 1,949,809 Transfers Out Debt Service - Bonds 37,487,862 14,057,948 15,746,430 0 0 86,594 actual 1,793,231 paid off Feb, 2010 Debt Service -Rev. Notes Debt Service - Loan 5,000,000 4,852,081 0 Interfund loans 1,500,000 79,539,741 8,279 35,574,020 7,005 87,276 2,943,040 0 0 0 0 0 Other Expenses Annual Expenses Annual Increase i Decreas e 0 0 708,161 (85,836) (2,943,040) 0 0 0 0 0 Ending Fund Balanc 1 0 3,028,876 2,943,040 0 0 0 0 0 0 * Use of funds in this TIF District are severe limited. After final debt service payments have been made, the TIF District should Drobabty be decertified. Balance 3,014,072 3,275,901 0 0 CASH * Interest Earnings on B of Yr balance -Interest Expense on n alive fund balance Administrative Fees 4.0% Estimated 4.3% Actual 1.2% Actual 1.5% 0.0% 0.0% 1.5% 1.5% 1.5 °k Ori 1 ginal Market Value Original Tax Ca c Total Market Value Estimated Tax Ca 0c 7,833,600 119,311 8o,529,000 779,861 7,833,600 118,636 61,306,238 797,407 Captured Tax Ca d Calculated Tax Increment 660,550 629 594 14747 678,771 670,186 670,186 01 01 01 01 0 Variance incl MVHC 0.95658 0.99092 Tax Rate 99.64% 99.64 °k 0.00% 0.00% 0.00% 0.00% Tax Collection Rate Inflation Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 1 CITY OF FRIDLEY, MINNESOTA Page 11 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 County TIF DISTRICT #2 A5 & A9 I TIF DISTRICT #2 Moore Lake - Decertli City Fund 451 Moore Lake - Decertified '' tedeveiopment District 1-1212007 TOTALS TIF Plan To End Actual Prellmin an Projected —> Budget of District 2008 2009 2010 2011 2012 2013 2014 2015 Fund Balance 0 40,577 0 0 0 0 0 0 0 Reven ues: Inflation Tax Increment (TI) 0.0D% 13,000,000 11,562,132 0 0 0 0 0 0 0 Market Value Homestead Credit (MVHC) 0 Bond Proceeds 118,698,003 928,170 Loan Proceeds 0 Other Revenues MVHC 2,200,000 67,860 Investment Earnings' 1,300,000 229,958 119 0 0 0 0 0 0 0 Change in FMV of investments 0 Salesllease proceeds 0 Transfers In 23,496,006 2,010,446 Annual Revenues 58,694,009 14,798,566 119 0 0 0 0 0 0 0 Expenses Land/building acquisition 4,678,406 1,224,721 Site improvements /prep. costt 3,639,449 1,961,657 Installation of public utilities 120,345 0 Parking facilities 1 0 Streets and sidewalks 53,000 0 Public park facilities 467,202 4,050 Social, recreational, etc. 0 Admin Fees- City/HRA (TI .% 650,000 146,844 631 0 0 0 0 0 0 0 Professional Services 0 School Dist referendum reimb 1,221,631 Interest Expense " 0 0 0 0 0 0 0 0 Transfers Out 1,950,000 1,534 Debt Service - Bon 19986 29,916,805 5,840,322 40,065 Debt Service - Rev. Notes 11,218,802 0 Debt Service - Other 0 Interlund loans 1,993,938 Other Expenses 6,000,000 2,403,869 Annual Expenses 58,694,009 14,798,566 40,696 0 0 0 0 01 0 0 Annual Increase/ Decrease 0 0 (40,577) 0 0 0 0 0 0 0 Ending Fund Balance 0 0 0 0 0 0 0 0 0 0 Use of funds in this TIF District are severe/ limlted. After final debt service payments have been made, the TIF District should bably be decertified. r CASH Balance I 1 0 0 0 0 . Interest Earnings on Beg of Yr balance 0.3%1 1.5% -Interest Expense (on negative fund balance ) Actual 0.0% Administrative Fees 1.3% 0.0% Actual Actual Original Market Value Original Tax Capacity Total Market Value Estimated Tax Capacity Captured Tax Capacity Calculated Tax Increment Variance 0 0 0 0 01 0 0 0 Tax Rate Tax Collection Rate Inflation 0.00% 0.00% 0.00% 0.00% Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 12 County TIF DISTRICT #3 B2, B3, D3 & 05 North Area (Univ Ind Park Clty Fund 452 TIF North DISTRICT Area (U #3 niv Ind Park) - Decertified Redevelopment District 0511962 - 12!2008 TOTALS Actual Prelimina 2008 2,193,076 1,727,950 Projected 2009 2010 2011 37,804 0 2012 0 2013 0 2014 0 2015 0 Fund Balance TIF Plan Budget To End of District Revenues: Inflation Tax Increment (TI) 0.00% 25,000,000 23,921,254 1,319,401 37,693 437 32 0 0 Market Value Homestead Credit (MVHC) 0 Bond Proceeds 19,890,923 613,318 Loan Proceeds 0 Other Revenues 282,910 Investment Earnings ` 2,500,000 482,923 Change Sales/lease in FMV of investments proceeds 200,000 0 0 8,122,978 33,423,383 Transfers In 34,581,845 1,357,094 437 32 0 0 0 0 0 Annual Revenues 82,172,768 Expenses Land/building acquisition 7,460,446 2,557,339 Site improvements /prep. cost 6,771,745 510,054 0 Installation of public utilities 554,250 Parking facilities 1,026,297 0 Streets and sidewalks 0 Public park facilities 0 0 234,149 0 763.749 0 2,330 11,609,888 556,392 0 Social, recreational, etc. 2,820 682 Admin Fees- City/HRA (TI ` % 2,500,000 Professional Services School Dist referendum reimb Interest Expense " 1,819,400 0 1,689,901 37,836 Transfers Out 1 20,000,000 Debt Service - Bonds U 31,825,477 Debt Service - Rev. Notes 11,934,553 Debt Service - Other 8,122,981 Annual Interfund loans Other Expenses 100,000 82,172,768 9,054,501 33,423,383 1,822,220 1,690,582 37,836 0 0 0 0 0 Expenses (0) (465,126) (1,690,145) (37,804) 0 0 0 0 0 Annual Increase /Decrease 0 1,727,950 37,804 0 0 0 0 0 0 Ending Fund Balanc ' (0) (o) ` Use of funds in this TIF District are severely limited. After final debt service payments have been made, the TIF District should robabl be decertified. 0 1,683,319 2,152 0 0 Net Present Value @ 0.00% CASH Balance ` Interest Earnings on of Yr balance 1.0% 1.7% Actual 0.00/0 1.5% 0.0% 0.0% 1.5% —interest Ex nse on n alive fund balance Administrative Fees Estimated 5218,600 90,170 Original Market Value Ori anal Tax Ca Value 107,717,0011 Total Market Tax Capacity 1,905,208 Esti mated FISCAL DISPARITIES (411,462) 11403,576 Tax Ca ci Captured Calculated Tax Increment 1,340,317 20,916 0 0 0 0 0 0 0 Variance 0.95838 Tax Rate 99.64% Tax Collection Rate 0.00% 0.00% 0.00% Inflation Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 13 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/2912010 TIF DISTRICT #6 County #E8 71F DISTRICT #6 Lake Pointe (Medtronic) City Fund 455 Lake Pointe (Medtronic) -Jedevelopment District M985 - 12/2025 TOTALS TIF Plan To End Actual Prelimin Projected ----> Budget of District 2008 2009 2010 2011 2012 2013 2014 2015 Fund Balance 0 (747,480) (671,980) 175,842 (534,622) (489,352) (459,932) (430,512) (401,092) Revenues: Inflation TIF #6 OTC adjusted In 2092 Tax Increment (TI)T 0.009/6 99,000,000 15,885,914 718,986 849,172 934, 112 905, 405 588 ,397 588,397 588,397 588,397' Market Value Homestead Credit (MVHC) 0 Bond Proceeds 40,000,000 22,829,451 Loan Proceeds 5,000,000 5,641,933 Other Revenues 15,000,000 46,335 Investment Earnings * 9,900,000 65,726 5,133 344 7,086 0 0 0 0 0 Change in FMV of investments 0 Sales/lease proceeds . 5,600,000 Transfers In 56,724,844 4,876,718 0 0 0 0 Annual Revenues 225,624,844 54,946,076 724,119 849,517 941,198 905, 405 588,397 588,397 588,397 588,397 Expenses Land/bui[ding acquisition 12,702,819 11,356,323 Site improvements /prep. cosU 12,253,725 1,799,015 Installation of public utilities 3,557,273 1,518,489 Parking facilities 1 74,349,733 0 Streets and sidewalks 4,961,294 2,132 Public park facilities 0 Social, recreational, etc. 0 Admin Fees- City/HRA (TI * % 9,900,000 1,758,162 1,532 1,695 46,706 45,270 29,420 29,420 29,420 29,420 Professional Services H 0 School Dist. referendum reimb 13,228 Interest Expense'* 0 0 0 0 1 0 0 0 0 Transfers Out 14,850,000 361 Debt Service - Bonds 64,000,000 25,018,900 Debt Service - Rev. Notes 24,000,000 13,556,518 647,087 0 1,604,956 814,865 529,557 529,557 529,557 529,557 Debt Service - Other 5,000,000 0 pmt of 764,255 owed Interfund loans 0 Other Expenses 50,000 422 Annual Expenses 225 ,624,844 55,023,550 648,619 1,695 1,651,662 860, 135 558,977 558,977 556,977 558,977 Annual Increase/ Decrease 0 (77,474) 75,500 847,822 (710,464) 45,270 29,420 29,420 29,420 29,420 Ending Fund Balance (77,474) (671,980) 175,842 (534,622) (489;352) (459,932) (430,512) (401,092) (371,673) 0 CASH Balance 435,610 472,367 (238,097) (192,827) ` Interest Earnings on Beg of Yr balance 1.5% 1.5% 1.5% 1.5% 1.5% 0.0% 0.0% 0.0% *' Interest Expense on negative fund balance Actual 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0 %! Administrative Fees 11.1% 0.2% 5.00/0 5.0% 5.0% 5.0% . 5.0% 5.0 °k 5.0% Estimated Actual add 200,000 so. ft to base OTC In 2092 Original Market Value 4,226,500 4,226,500 4,226,500 4,226,500 4,226,500 4,226,500 4,226,500 4,226,500 Original Tax Capacity 83,780 83,780 83, 780 83, 780 403,780 403,780 403,780 403,780 Total Market Value 46,598,700 151,372,9DO 51,372,900 49 924,000 49,924,000 49 924,000 49,924,000 491924,000 t Estimated Tax Ca c 931,224 11.026,708 1.026.708 997,730 997,730 997,730 997,730 997,730 Captured Tax Capacity 847,444 942,928 942,928 913,950 593,950 593,950 593,950 593,950 Calculated Tax Increment 722,522 858,085 934,112 905 ,405 1 588,397 5W.397 588,397 1 588,397 Variance 3,536 8,913 0 0 0 0 0 0 Tax Rate 0.85567 0.91331 0.99423 0.99423 0.99423 0.99423 0.99423 0.99423 Tax Collection Rate 99.64% 99.64% 99.64% 99.64% 99.64% 99.64% 99.64% 99.64% 0.00% 0.00% 0.00% 0100% 0.00% 0.00% Inflation Old PINs Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/2912010 CITY OF FRIDLEY, MINNESOTA Page 14 Fridley Cash Flow 2010b.xis Prepared by Monroe Moxness Berg PA 4/29/2010 2015 399,643 0 0 0 TIF DISTRICT #7 TIF DISTRICT 97 County G3 Winfield Winfield City Fund 456 Redevelopment District 1011986 - 1212012 TOTALS Actual Prelimina 6108,1112 72,420 9,096 81,516 Projected 20183 71,309 21 71,330 190 831 72,273 2,862 75,135 ` 262,352 67,579 3,935 71,513 330,487 67,579 4,957 72,535 399,643 0 0 0 2014 399 643 0 0 0 TIF Plan To End Budget of District Fund Balance Revenues: Inflation Tax Increment (TI) 0.00% 2,000,000 11703,302 Market Value Homestead Credit (MVHC) 0 Bond Proceeds 1,535,903 0 Loan Proceeds 0 Other Revenues 0 122,902 0 0 0 1,826,204 InvestmentEamings' 200,000 Change i n FMV of investments SalesAease proceeds Transfers In 2,071,806 Annual Revenues 5,807,709 608,000 0 0 0 Northstar Station 578,000 land Expenses Land/building acquisition 643,370 Site improvements /prep. c 497,392 Installation of public utilities 87,960 Parking facilities 0 0 Streets and sidewalks Public park facilities 0 25,138 1,445 682 3,614 3,379 3,379 0 0 0 Social, recreational, etc. 200,000 Admin Fees-City/HR A (TI ` % 0 Professional Services School Dist. referendum raimb " 0 0 0 0 0 0 0 0 Interest Expense 1,000,000 838 Transfers Out Debt Service - Bonds 2,457,445 792,196 Debt Service - Rev. Notes Other 921,542 0 0 Debt Service - 0 loans Interfund 5,807,709 389 1,426,561 579,445 682 3,614 3,379 3,379 0 0 0 Other Expenses Annual Expenses 0 399,643 (497,929) 70,648 71,521 68,134 69,156 0 0 0 Annuallncrease /Decrease Ending Fund Balance 399,643 0 120,163 190,831 262,352 330,487 399,643 399,643 399,643 399,643 120,504 190,789 262,310 330,445 CASH Balance ` Interest Earnings on B of Yr balance " Interest Ex nse on n 've fund balance Administrative Fess 1.5 °k Estimated 1.5% Actual 2.0% Actual 1.5% 0.0% 5.0% 1.5% 0.0% 5.0 °k 1.51/0 0.0% 5.0% 1.5% 0.0% 5.0% 0.0% 0.0% 5.0% 11 -30- 24-32 -0034 216,600 3,582 3,966,500 78,580 216,600 3,582 3,966,500 78,580 216,600 3,582 3,569,900 70,648 216 600 3,582 3,352,100 66,292 216,600 3,582 3,352,100 66,292 Original Market Value Original Tax Caopac Total Market Value 1 Estimated Tax Capac T-Captured Tax ci Calculated Tax Increment 74,998 72,790 370 74,998 72,175 867 67,066 72,273 0 62,710 67,579 0 62,710 67,579 0 0 0 0 Variance 0.97406 0.96584 1.08153 1.08153 1.08153 Tax Rate Tax Rate Rate 99.64% 99.64% 99.64% 0.00% 99.64% 0.00% 99.64% 0.00% 0.00% Inflation COMMERCIAL 1MV update MV update MV update MV updated I INDUS Fridley Cash Flow 2010b.xis Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 15 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 ■ , Shorewood Rest - Decertif led - -- Economic Development ■ 11.1 11 11 11 11, 11 11. SEEM M. Annual Increase Decrees a Ending Fund Bal ---------------- Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 16 Fridley Cash Flow 2010b xis Prepared by Monroe Moxness Berg PA 4/29/2010 1 2,550,445 357,3 0 357,371 TIF DISTRICT Onan / Murphy #9 Warehouse TIF DISTRICT #9 County K1 Onan / Murphy Ware City Fund 458 Redevelopment District 0911989 - 12/2015 TIF Plan TOTALS To End Actual Prellmina Projected 1,680,915 392,564 379, 598 381, 391 23,840 274 403,438 381,665 --- 773 548 386, 719 11,595 398,314 -' 1, 2,525 357 ,371 17,280 374, 650 1,509 307 11871,441 357,371 22,631 380,002 2 357,371 0 357,371 2,2100,943 357,371 0 357,371 Budget of District Fund Balance Revenues: Inflation Tax Increment (TI) 0.00% 8,000,000 5,320,480 Market Value Homestead Credit (MVHC) 0 Bond Proceeds 13,410,000 0 1,353 5,108 225,251 0 0 1,353 5,553,545 Loan Proceeds Other Revenues 50,000 Investment Eamings ` 800,000 Change in FMV of investments Sales/lease proceeds Transfers In 19,970,000 Annual Revenues 42,230,000 Expenses Northstar Station land 5,026,000 3,100,000 1,342,000 450.000 1,694,094 11,491 0 0 1,690,000 Land/building acquisition Site improvements /prep. cost Installation of public utilities Parking facilities Streets and sidewalks 435,000 0 Public facilities 0 0 park Social, recreational, etc. 325,000 800,000 H 0 271,223 0 Budget 1,789 682 19,336 17,869 17,869 17,869 17,869 17,869 Admin Fees- City/HRA (TI' % Services Professional School Dist. referendum reimb " 0 0 0 0 0 0 0 Interest Expense 1,200,000 931 Transfers Out Debt Service - Bonds Debt Service -Rev. Notes 21,456,000 8,046,000 0 685,181 0 0 0 Debt Service - Other loans Interfund 50,000 42,230,000 677 2,663,598 1,691,789 682 19,336 17,869 17,869 17,869 17,869 17,869 Other Expenses Annual Expenses Annual Increase /Decrease 0 2,889,947 (1,288,351) 380,984 378,978 356,782 362,134 339,502 339,502 339,502 Ending Fund Balance 2,889,947 0 392,564 773,548 11,152, 525 1,509,307 1,871,441 2,210,943 2,550,445 2,889,947 392,816 773,000 1,151,977 1,508,759 CASH Balance Interest Earnings on B of Yr balance " Interest Expense on n alive fund balance Administrative Fees 5.1% Estimated 1.4% Actual 0.5% Actual 1.5 °% 0.0% 5.0% 0.0% 5.0 °% 0.0% 5.0% 0.0% 5.0% 0.0% 5.0% 0.0% 5.0% 0.0% 5.0% Est Ori inal Market Value Original Tax Ca c Total Market Value Estimated Tax Ca 2,380,500 42,646 22,270,500 437,778 2,380,500 42,722 22,660,050 445,569 2,380,500 42,722 22,362,700 439,747 2,380,500 42,722 20,056,200 409,617 2,380,500 42,722 20,e6,200 409 617 2,380,500 42,722 20,856.200 4091617- 2,380,500 42,722 20,856,200 409,617 2,380,500 42,722 20,856,200 409,617 Captured Tax Ca ci Calculated Tax Increment Variance 395,132 383, 497 3,899 402,847 387, 685 6,294 397,025 386, 719 366 895 357, 371 0 0 366,895 357,371 0 366,895 357,371 0 366,895 357,371 0 366,895 357,371 0 0.97406 0.96584 0.97756 0.97756 0.97755 0.97756 0.97756 0.97756 Tax Rate Tax Collection Rate 99.64% 99.64% 99.64% 0.00% 99.64% 0.00% 99.64% 0.00% 99.64% 0.00°% 99.64% 0.00% 99.64% 0.001/0 Inflation Certified Tax Rate 0.97756 Fridley Cash Flow 2010b xis Prepared by Monroe Moxness Berg PA 4/29/2010 1 �1 CITY OF FRIDLEY, MINNESOTA Page 17 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 -- _ F.un,d Balance 1 ■������ • VNITTITAT.-M. ® ■■ - - -- SEEM Annual Increase/Decrease Ending FundMance CASH Balatnm Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 T1F DISTME;I W1 University I Osborne City Fund 4E Redevelopment District 0111992 - 12/2018 Fund Balance Revenues: Inflation Tax Increment (TI) 0.00 °!° Market Value Homestead Credi Bond Proceeds Loan Proceeds Other Revenues Investment Eamings Change in FMV of investments Salesilease proceeds Transfers In Annual Revenues Expenses Landlbuilding acquisition Sit improvements /prep. cost Installation of public utilities Parking facilities Streets and sidewalks Public park facilities Social, recreational, etc. Admin Fees- City/HRA (TI Professional Services School Dist referendum reimt Interest Expense ** Transfers Out Debt Service - Bonds Debt Service - Rev. Notes Debt Service - Other MExpenses Annual Increase / Decrease Endino Fund Balance ii Tax CITY OF FRIDLEY, MINNESOTA TIF DISTRICT 911 University / Osbome (Special Legislation - TI Available for No star TOTALS iiJriSiLZa � � � 155,672 216,859 1 27B4O4b &W,zaa w+u'yA' 1.01508 99.64% 1.01508 99.64 0k 1.01508 99.64% 1.01508 99.64% 1.01508 99.64% 1.01508 99.640% 1.01508 99.$4% I 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 135,179 198,394 1.50/0 1.50/6 s 0.0% 0.0% i 0.0 %i 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.00/01 5.0% 5.0% 5.0% 5.0% 1 E 51 12 Page 18 TIF D%RIr University (Special Le 2015 2014 0 0 61.187 1 61,187 28,294 91,509 155,672 216,859 1 27B4O4b &W,zaa w+u'yA' 1.01508 99.64% 1.01508 99.64 0k 1.01508 99.64% 1.01508 99.64% 1.01508 99.64% 1.01508 99.640% 1.01508 99.$4% I 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 135,179 198,394 1.50/0 1.50/6 1.5% 0.0% 0.0% 0.0% 0.0 %i 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.00/01 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.00/0 ,398,900 26,478 ,919;900 ea non 1,398,900 26,478 4,582,900 on 15R 1,398,900 26,478 4,582,900 90.158 1,398,900 26,478 4,582,900 90.158 1,398,900 26,478 4,582,900 90,158 1,398,900 26,478 4,582,900 - 90,158 1,398,900 26,478 4,582,900 90,158 0 0 0 0 u " " 1.01508 99.64% 1.01508 99.64 0k 1.01508 99.64% 1.01508 99.64% 1.01508 99.64% 1.01508 99.640% 1.01508 99.$4% I 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% COMMERCIAL /INDUSTRIAL MV updated MV updated JMV updated HMV updated 1 I I prepared b Monroe Moxness Berg PA 4/29/2010 Fridley Cash Flow 2010b.xls Y ,110� CITY OF FRIDLEY, MINNESOTA Page 19 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 County TIF DISTRICT #11 L6 & L7 T #11 University / Osborne City Fund 462 Osbome Redevelopment Distrct gislation - TI Available for North star Station) 01/1992.12/2018 TOTALS TIF Plan To End Budget of District 2017 2018 2019 2020 2021 Fund Balance 400,421 461,608 522,795 522,795 522,795 Revenues: Inflation Tax Increment (TI) 0.00% 1,500,000 1,170,998 64,408 64,408 0 0 0 Market Value Homestead Credit (MVHC) 0 Bond Proceeds 1,050,000 0 Loan Proceeds 0 Other Revenues 50,000 0 Investment Earnings ` 150,000 55,237 0 0 0 01 0 Change in FMV of investments 0 Sales/lease proceeds 0 Transfers In 775,000 31,881 Annual Revenues 3,525,000 1,258,116 64,408 64,408 0 0 0 Expenses Land/building acquisition 350,000 530,055 Site improvements /prep. costs 340,000 0 Installation of public utilities 0 Parking facilities 1 0 Streets and sidewalks 100,000 0 Public park facilities 0 Social, recreational, etc. 0 Admin Fees- City/HRA M . % 150,000 120,212 3,220 3,220 0 0 0 Professional Services 0 School Dist. referendum reimb 0 Interest Expense " 0 0 0 0 0 0 Transfers Out 225,000 323 Debt Service - Bonds 1,680,000 0 Debt Service - Rev. Notes 630,000 79,301 0 0 0 0 0 Debt Service - Other 4,643 Interfund loans 0 Other Expenses 50,000 787 Annual Expenses 3,525,000 735,321 3,220 3,220 0 0 0 Annual Increase/ Decrease 0 522,795 61,187 61,187 0 0 0 Ending Fund Balance 522,795 461,608 522,795 522,795 522,795 522,795 0 CASH Balance • Interest Earnings on Beg of Yr balance 0.00/0 0.0% " Interest Expense on negatil ve fund balance 0.0% 0.0°k Administrative Fees 10.3% 5.0% 5.0% Estimated Est. Original Market Value 1,398,900 1,398,900 Ori inaI Tax Capacity 26,478 26,478 Total Market Value 11 -30- 24-22 -0026 4,582,900 14,582,900 Estimated Tax Ca c' 11 -30 -24-22 -0027 90,158 90,158 11 -30- 24-22 -0024 Captured Tax Capacity 63,680 63,680 Calculated Tax Increment 64,408 64,408 Variance 0 0 0 0 0 Tax Rate 1.01508 1.01508 Tax Collection Rate 99.64% 99.64% Inflation 0.00% 0.00% Certified Tax Rate L6 1.01508 L7 1.01508 COMMERCIAL/ INDUSTRIAL Page 19 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 20 County TIF Mc Mc (Special DISTRICT Glynn Bakeries Legislation #12 - TI Available for Northstar Station) TIF McGlynn (Special DISTRh B Le '�� 82,160 41, 0 41,989 2,099 0 2,099 TIF DISTRICT #12 L9 & M1 McGlynn Bakeries City Fund 463 Redevelopment District 0311992 - 12!2019 TOTALS TIF Plan To End Actual Prelimina 2 343 Projected (103,322) (63,540) (20,410) 20,733 62,493 02,382 1402 271 Budget of District Fund Balance Revenues: Tax Increment (TI) Inflation 0.00% 2,200,000 1,328,021 40,260 40,452 44,761 41,989 41,989 41,989 41,989 41,989 Market Value Homestead Credit (MV C) 0 2,781 12 607 1,254 1,871 0 0 p Bond Proceeds 2,412,500 0 Loan Proceeds 0 Other Revenues 50,000 0 Investment Earnings' 220,000 41,158 Change in FMV of investments Sales/Iease proceeds 0 0 43,041 40,464 45,368 43,242 43,860 41,989 41,989 41,989 Transfers in 2,905,000 32,112 Annual Revenues 7,787,500 1,401,291 Northstar Station land Expenses Land/building acquisition 1,550,000 287,511 287,511 Site improvements /prep. cost 380,000 213,533 59,195 346,705 682 682 2,236 0 2,238 2,099 0 2,099 2,099 0 2,099 2,099 2,099 0 0 2,099 2,099 2,099 0 2,099 Installation of public utilities 0 Parking facilities 0 Streets and sidewalks 0 Public park facilities 0 Social, recreational, etc. 0 Admin Fees- C41HRA (TI ` % 220,000 105,723 Professional Services 0 School Dist. referendum reimb 0 Interest Expense " 0 Transfers Out 330,000 180 Debt Service - Bonds 3,860,000 0 Debt Service - Rev. Notes 1,447,500 451,851 Debt Service - Other 0 Interfund loans 0 Other Expenses 778 Annual Expenses 7,787,500 1,059,574 (303,665) 39,782 43,130 41,143 41,760 39,889 39,88 9 39,889 39,889 Annual Increase /Decrease 0 341,717 Ending Fund Balance 341,717 (103,322) 88,970 1.4% Actual 147.0% Actual 2,100,200 41,254 4205,700 83 364 (63,540) 40,460 1.5% 0.0% 5.0% 2,100 200 41,254 4,2D5,700 83,364 (20,410) 83,590 1.5% 0.0% 5.0% 2,100,200 41,254 4 205,7D0 83,364 20,733 124,733 1.5% 0.0% 5.0% 2100,200 41,254 4,075,300 80;756 62,493 1.5% 0.0% 5.0% 2,100,200 41,254 4,075,300 80 756 102,382 0.0% 0.0% 5.0% 2,100,200 41,254 4,075,300 80,756 142,271 0.0% 0.0% 2,100 200 41,254 4,075,300 80,756 182,160 0.0% 0.0 °l0 2,100,200 41,254 4,075,300 80,756 222,050 0.0%. 0.0% 2,100,200 41,254 4,075,300 80,756 0 CASH Balance Interest Earnings on B of Yr balance - Interest Ex nse on ativefund balance Administrative Fees 8.0% Estimated Est. Original Market Value Est. Tax Capacity Total Market Value 10-30- 24 -14 -0060 11 -30 -24-23 -0026 Estimated Tax Ca Fiscal Disparities 42,110 40,212 48 42,110 39,892 560 42,110 44,761 0 39,502 41,989 0 39,502 41,989 0 39,502 41;989 39,502 41,989 0 39,502 41,989 0 39,502 41,9890 0 Captured Tax Ca d 1.11211 1.02984 Calculated Tax Increment Variance 0.95838 99.64% 0.95075 99.64% 1.06679 99.64% 0.00% 1.06679 99.64% 0.00% 1.06679 99.64% 0.00% 1.06679 99.64% 0.00% 1.06679 99.64% 0.00% 1.06679 99.64% 0.00% 1.06679 99.64%; 0.00% Tax Rate Tax Collection Rate Inflation 130,238 _ Certified Tax Rate L9 M 1 Schedule Payment - Max Amount Owed I 1MV update MV update MV update MV updated r_nMMFRCIAL / INDUSTRIAL Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 21 Fridley Cash Flow 2010b.xis Prepared by Monroe Moxness Berg PA 4129/2010 County TIF DISTRICT #12 L9 & M1 #12 McGlynn Bakeries City Fund 463 keries Redevelopment District 0311992-1212019 TOTALS 191slation - TI Available for Northstar Station) TIF Plan To End Fund Balance Budget of District 2018 261,939 2019 301,828 2020 341,717 2021 341,717 Revenues: Inflation Tax Increment (TI) 0.00% 2,200,000 Market Value Homestead Credit (MVHC) 1,328,021 0 N1'7 41,989 41,989 0 0 Bond Proceeds 2,412,500 0 Loan Proceeds p Other Revenues 50,000 0 Investment Eamings • 220,000 41,158 0 0 0 0 Change in FMV of investments p Sales/lease proceeds p Transfers In 2,905,000 32,112 Annual Revenues 7,787,500 1,401,291 41,989 41,989 41,989 0 0 Expenses Land/bui[ding acquisition 1,550,000 287,511 Site improvements /prep. cosh 380,000 213,533 Installation of public utilities 0 Parking facilities 1 0 Streets and sidewalks p Public park facilities 0 Social, recreational, etc. p Admin Fees- City/HRA (TI . % 220,000 105,7231 2,099 2,099 2,099 0 0 Professional Services 0 School Dist. referendum reimb p Interest Expense 0 0 0 0 0 0 Transfers Out 330,000 180 Debt Service - Bonds 3,860,000 0 Debt Service - Rev. Notes 1,447,500 451,851 Debt Service - Other p Interfund loans 0 Other Expenses 776 Annual Expenses 7,787,500 1,059,574 2,099 2,099 2,099 0 0 Annual Increase / Decrease 01 341,717 39,889 39,889 39,889 0 0 Ending Fund Balance 341,717 261,939 301,828 341217 341,717 341,717 0 CASH Balance ' Interest Earnings on Beg of Yr balance 0.0% 0.0% 0.0% "Interest Esc nse on negative fund balance 0.0% 0.0% 0.0% Administrative Fees 8.0% 5.0%1 5.0% 5.0% Estimated Est. Original Market Value 2,100,200 2,100,200 2,100,200 Ori inal Tax Capacity 41,254 41,254 41,254 Total Market Value 10-30 -24-14 -0060 4,075,300 4,075,300 4,075,300 Estimated Tax Capacu 11 -30 -24-23 -0026 80,756 80,756 80,756 Fiscal Disparities Captured Tax Capacity 39,502 39,502 39,502 Calculated Tax Increment 41,989 41,989 41,989 Variance 0 0 0 0 0 Tax Rate 1.06679 1.06679- 1.06679 Tax Collection Rate 99.64% 99.64% 99.64% Inflation 0.00% 0.00% 0.00% Certified Tax Rate L9 1.11211 M7 1.02984 Schedule Payment - Max Amount Owed COMMERCIAL/ INDUSTRIAL Page 21 Fridley Cash Flow 2010b.xis Prepared by Monroe Moxness Berg PA 4129/2010 CITY OF FRIDLEY, MINNESOTA Page 22 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 412912010 1 �. 38,765 49,0 0 49,022 TIF Satellite DISTRICT Lane #13 Apts TIF DISTRICT #'13 County Satellite Lane Apts City N9 Fund 464 (Special Legislation - TI Available for Northstar Station) Redevelopment District 06/1995 - 12/2023 TOTALS TIF Plan To End Actual Prelimina 741 48,478 4,322 5,218 58,018 Projected (55 801) 47,549 4,529 127 52,205 --> 04,277) (? 54,588 865 55,452 (51 554) 49,022 1,656 50,678 2(3,327) 49,022 2,379 51,401 5,623 49,022 0 49,022 4 92994 49,022 0 49,022 Budget of District Fund Balance Revenues: Inflation Tax Increment (TI) 0.00% 1,800,000 1,139,131 Market Value Homestead Credit (MVHC) w,796 Bond Proceeds 3,812,500 0 Loan Proceeds 500,000 432,109 Other Revenues 500,000 0 Investment Eamings 180,000 59,579 Change In FMV of investments Salesllease pros ams Transfers In 5,595,000 0 0 431,070 2,095,685 Annual Revenues 12,387,500 Expenses Land/building acquisition 2,500,000 Northstar Station land 981,698 556,000 Site improvements /prep. cost 525,000 4,781 Installation of public utilities 0 Parking facilities 0 0 0 0 118,038 0 0 0 424 0 432,109 0 58,560 682 2,729 0 2,451 0 2,451 0 2,451 p 2,451 0 2,451 0 Streets and sidewalks Public park facilities Social, recreational, etc. Admin Fees- City/HRA (TI ' % 180,000 Professional Services School Dist. referendum reimb Interest Expense " Transfers Out 270,000 Debt Service - Bonds Debt Service - Rev. Notes 2,287,500 Debt Service - Other 500,000 Interfund loans 730 1,537,780 614,560 662 2,729 2,451 2,451 2,451 2,451 2,451 Other Expenses 25,000 Annual Expenses 12,387,500 557,904 (556,542) (155,801) 51, 524 (104,277) 52, 723 (51,554) 48 ,227 (3,327) 48,950 45,623 46,571 92,194 46,571 138,765 46,571 185,336 Annual Increase / Decrease 0 Ending Fund Balance 557,904 0 ' Approximately $4.0 m9 ion in costs of this TIF District were paid by TIF #1 10.4% Estimated 158,531 1.3% Actual 120.8% Actual 57,649 1.5% 0.0 °h 5.0% 110,372 1.5% 0.0% 5.0% 158,599 1.5 °k 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 5.0% CASH Balance ' Interest Earnings on B of Yr balance " Interest Expense on n ative fund balance Administrative Fees 233,400 2,334 5,756,100 57, 561 233,400 2,334 5,506,300 65, 063 233,400 2,334 5,046,700 50 ,467 233,400 2,334 4,555,950 45,559 233,400 2,334 4,555,950 45,559 233,400 2 334 4,555,950 45,559 233,400 2,334 4,555,950 45,559 233,400 2,334 4,555,950 45,559 Es t. Original Market Value Es Original Tax Ca c Total Market Value Tax Ca c Estimated 55,227 52,639 161 52,729 52,062 16 48,133 54,588 43,225 49 022 0 0 43,225 49,022 0 43,225 49 022 43,225 49 022 0 43,225 49,0 0 0 Captured Tax Ca ci Calculated Tax Increment Variance 0.95658 99.640/6 0.99092 99.64% 1.1382 99.64% 1.1382 99.64% 1.1382 99.640/a 1.1382 99.64% 1.1382 99.6478 1.1382 99.6478 Ra Tarim Tax Collection Rate 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Inflation 1.17706 Tax Rate Certified Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 412912010 1 /f CITY OF FRIDLEY, MINNESOTA Page 23 I I I I I I TIF DISTRICT #13 County N1 TIF DISTRICT #13 j 6,Sateliite Lane Apts City Fund 464 Satellite Lane Apts .edevelopment District 0611995 - 1212023 TOTALS (Special Legislation - TI Available for North star Station) TIF Plan To End Fund Balance Bud et of District 2016 185,336 2017 231,907 2018 278,478 2019 325,049 2020 371,620 2021 418,191 2022 464,762 2023 511,333 Revenues: Inflation Tax Increment (TI) 0.00 °k 1,800,000 Market Value Homestead Credit (MVHC) 1,139,131 1 33,796 49,022 49,022 49,022 49,022 49,022 49,022 49,022 49,022 Bond Proceeds 3,812,500 1 0 Loan Proceeds 500,000 432,109 Other Revenues 500,000 0 Investment Eamings * 180,000 59,579 0 0 0 0 0 0 0 0 Change in FMV of investments 0 Sales/lease proceeds 0 Transfers In 5,595,000 431,070 Annual Revenues 12,387,500 2,095,685 49,022 49,022 49,022 49,022 49,022 49,022 49,022 49,022 Expenses Land/building acquisition 2,500,000 981,698 Site Improvements/prep. cosh 525,000 4,781 Installation of public utilities 0 Parking facilities 1 0 Streets and sidewalks 0 Public park facilities 0 Social, recreational, etc. 0 Admin Fees-City/1-111A (TI ` % 180,000 118,038 2,451 2,451 2,451 2,451 2,451 2,451 2,451 2,451 Professional Services 0 School Dist. referendum reimb 0 Interest Expense - 0 1 0 01 0 0 0 0 0 0 Transfers Out 270,000 424 Debt Service - Bonds 6,100,000 0 Debt Service - Rev. Notes 2,287,500 0 Debt Service - Other 500,000 432,109 Interfund loans 0 Other Expenses 25,000 730 Annual Expenses * 12,367,500 1,537,780 2,451 2,451 2,451 2,451 2,451 2,451 2,451 2,451 Annual Increase/ Decrease 0 557, 904 46 ,571 46,571 46,571 46,571 46,571 46,571 46,571 46,571 Ending Fund Balance 557,904 231,907 278,478 325,049 371,620 418,191 464,762 511,333 557,904 0 * Approximately $4.0 million in costs of this. TIF District were paid by TIP #1 CASH Balance * Interest Eamin s on Beg of Yr balance 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0 %: -Interest Expenses( on negative fund balance 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Administrative Fees 1 10.4% 5.0% 5.0% 5.00/6 5.0% 5.0% 5.00% 5.0% 5.0% Estimated Est. Original Market Value 233,400 233,400 233,400 233,400 233,400 233,400 233,400 233,400 Ori inaI Tax Capacity 2,334 2,334 2,334 2,334 2,334 2,334 2,334 2,334 Total Market Value 4,555,950 4,555,950 4,555,950 4,555,950 4,555,950 4,555,950 4,555,950 4,555,950 Estimated Tax Ca c' 45, 559 45, 559 45 ,559 45,559 45,559 45,559 45,559 45,559 Captured Tax Capacity 43,225 43,225 43,225 43,225 43,225 43,225 43,225 43,225 Calculated Tax Increment 49,022 49,022 49,022 49,022 49,022 49,022 49,022 49,022 Variance 0 0 0 0 0 0 0 0 Tax Rate 1.1382 1.1382 1.1382 1.1382 1.1382 1.1382 1.1382 1.1382 Tax Collection Rate 99.64% 99.64% 99.64% 99.64% 99.64% 99.64% 99.64% 99.64% Inflation 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.000/0 Certified Tax Rate 1.17706 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 ffF DISTRICT #14 1 County N6 Industrial Equities (B City Fund Economic Development District 05/1996 - 1212006 Market Value Homestead Credf Bond Proceeds Loan Proceeds Other Revenues Investment Eamings' Change in FMV of investments SalesAease proc�ds Transfers In Annual Revenues Expenses Land/building acquisition Site improvements /prep. cost Installation of public utilities Parking facilities Streets and sidewalks Public park facilities Social, recreational, etc. Admin Fees -Ci /HRA (TI ' Professional Services School Dist referendum reimb Interest Expense "* Transfers Out Debt Service - Bonds Debt Service - Rev. Notes Debt Service - Other Interfund loans Other Expenses Annual Expenses Annual Increase / Decrease Endina Fund Balance Fees Rate CITY OF FRIDLEY, MINNESOTA Page 24 TIF DISTRICT 1114 Industrial Equities (Bus. Ctr) - Decertified DECERTIFIED fOTALS To End Actual Actual Actual Actual Actual Actual ct a l 2007at 1 0 II 1 284,613 0 0 339,766 405,238 478,916 561,683 662,635 0 1.6% 1.3% 2.6% 4.6% 0.0 %. Actual Actual Actual Actual Actual Actual 0.0% �r 3.5% 61% 3.3 0!0 Actual Actual Actual = Actual Actual Actual Actual OTC Increased In 201)2 973,067 1,011,200 1,050 867 1,092,067 536,900 5,333 5,542 14,596 15,168 15,763 16,381 17,023 0 2,664,600 2,746,100 3,024,400 3,511,300 3,687,300 3,933,400 84,234 89,783 54,172 59,738 69,476 72996 77,9 8 77,918 78, 901 0 84 ,241 79,304 39,576 40,620 44,570 43,728 53,713 51,750 56,615 52,154 OEM 84,716 369- 103 173 259 122 100 0 1.08621 0.94139 inn nnoi 1.02639 Inn nn°i 0.98111 100.00% 0.96346 100.00% 0.92454 99.640% 0.90679 _99.64% 1 0 II 1 284,613 0 0 COMMERCIAL / 111113 111 11 -30- 24-31 -0024 MV update MV update MV updatedMV updated Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 339,766 405,238 478,916 561,683 662,635 0 1.6% 1.3% 2.6% 4.6% 0.0 %. Actual Actual Actual Actual Actual Actual 0.0% 2.6% 3.5% 61% 3.3 0!0 Actual Actual Actual Actual Actual Actual Actual Actual OTC Increased In 201)2 973,067 1,011,200 1,050 867 1,092,067 536,900 5,333 5,542 14,596 15,168 15,763 16,381 17,023 0 2,664,600 2,746,100 3,024,400 3,511,300 3,687,300 3,933,400 84,234 89,783 54,172 59,738 69,476 72996 77,9 8 77,918 78, 901 0 84 ,241 79,304 39,576 40,620 44,570 43,728 53,713 51,750 56,615 52,154 60,895 55,020 84,716 369- 103 173 259 122 100 0 1.08621 0.94139 inn nnoi 1.02639 Inn nn°i 0.98111 100.00% 0.96346 100.00% 0.92454 99.640% 0.90679 _99.64% COMMERCIAL / 111113 111 11 -30- 24-31 -0024 MV update MV update MV updatedMV updated Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 25 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 TIF DISTRICT #15 County P7 TIF DISTRICT #15 MN Commerdal Rahway -D City Fund 466 Economic Development District MN Commercial Ra ilway- Decertified 0911997 - 04/2008 TOTALS 71F Plan To End . Actual Actual I Actual Actual Actual Actual Actual Fund Balance Budget of District 2000 52,379 2001 52,626 2002 51,615 2003 51,071 2004 0 2005 0 2006 0 Raven ues: Inflation Tax Increment (TI) 0.00% 250,000 59,869 0 0 0 0 Market Value Homestead Credit (MVHC) 0 Bond Proceeds 2,075,000 0 Loan Proceeds 134,838 Other Revenues 150,000 0 Investment Earnings' 25,000 5,996 2,175 2,777 1,044 0 Change in FMV of investments 0 Sales/lease proceeds 0 Transfers In 3,787,500 134,838 Annual Revenues 6,287,500 335,541 2,175 2,777 1,044 0 0 0 0 Expenses Land/building acquisition 1,500,000 1,718 Site improvements /prep. costsc 150,000 125,000 Installation of public utilities 5,000 0 Parking facilities 1 0 Streets and sidewalks 0 Public park facilities 0 Social, recreational, etc. 0 Admin Fees - City /HRA (TI . % 25,000 22,460 1,528 3,788 1,534 Professional Services 0 School Dist. referendum reimb 0 Interest Expense - 0 Transfers Out 37,500 51,125 54 51,071 Debt Service - Bonds 3,320,000 0 Debt Service - Rev. Notes 1,245,000 0 Debt Service - Other 0 Interfund loans 134,838 Other Expenses 5,000 400 400 Annual Expenses 6,287,500 335,541 1,928 3,788 1,588 51,071 0 0 0 Annual Increase / Decrease 0 0 247 (1,011) (544) (51,071) 0 0 0 Ending Fund Balance 0 52,626 51,615 51,071 0 0 0 0 0 CASH Balance 51,071 0 0 0 0 • Interest Earnings on Beg of Yr balance 2.0% 0.0% -Interest Ex nse on negative fund balance Actual Actual Actual Actual Actual Administrative Fees 37.5% Estimated Actual Actual Actual Actual Actual Actual Actual OTC /ncmased In 2002 Original Market Value Original Tax Capacity 13,661 15,355 20,563 20,563 1 0 0 0 Total Market Value 0 204,800 178,100 383,700 0 0 0 Estimated Tax Ca c 5,494 5,463 2,812 6,524 0 0 0' Captured Tax Capacity 0 0 0 0 0 0 0 Calculated Tax Increment 0 1 0 0 0 0 0 0 Variance 0 0 0 0 0 0 0 Tax Rate 1.08621 0.94139 1.02639 0.98111 0.96346 0.92454 0.90679 Tax Collection Rate 100.00% 100.00% 100.00% 100.00% 99.64% 99.64% Inflation Certified Tax Rate 1.14473 11- 30- 24-31 -0011 COMMERCIAL / INDUSTRIAL 11 -30 -24.31 -0012 MV update MV updated Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 TIF DISTRICT #'I6 ICoun ty 57th Ave (Linn) jCIty R Redevelopment District 09/1997 - 1212024 Fund Balance Reven ues: Inflal Tax Increment (TI) 0. Market Value Homestead Bond Proceeds Loan Proceeds Other Revenues Investment Eamings' Change in FMV of invests Sales/lease proceeds Transfers In Annual Revenues streets and sidewalks public park facilities social, recreational, etc. 4dmin Fees- City/HRA (TI ` % 'rofessional Services school Dist referendum reimb Interest Expense " Transfers Out Debt Service- Bonds Debt Service - Rev. Notes Debt Service -Other Interfund loans " Int " In Adn Est. e Fund elated Tax h rariance Rate Collection R tion :ertitied Tax CITY OF FRIDLEY, MINNESOTA To End 11 1 Actual 2011 2012 2013 INS ■_ - -__ ■ - - - -� �I ■ -11111111 - -- ■--_-- ■ - - - -� Page 26 1 0 14.5% 1.6% Actual 5.40/6 1.5% 0.0% 5.0% 1.5% 0.0% 5.0% 1.5% 0.0% 5.0% 1.5% 0.0% 5.0% 0.0% 0.0% 5.0% 0.00%/I 0.0% 5.0% U. 0.0% 5.0% mated Actual 1-0144 1-0145 426,300 71776 1,843,100 36112 426,300 7,301 1,940,500 37,310 426,300 7,301 1,741,700 33,334 426 300 7,301 1,626 2(10 31,024 426,300 7 ,301 1,626 200 31024 426,300 7,301 1,626,200 31,024 426,300 7301 1,626200 31,024 426,300 7,301 1,626,200 31024: 28,336 27,008 69 30,009 29,629 204 26,033 29,524 0 23,723 26,904 0 23,723 26,904 0 23,723 26,904 0 23,723 26,904 0 23,723 26,904 ! 0 0.95658 99.64% 0.99092 99.64% 1.1382 99.64% 0.00% 1.1382 99.64% 0.00% 1.1382 99.64% 0.00% 1.1382 99.64% 0.00% 1.1382 99.64% 0.00% 1.1382: 99.64 %! 0.00% 18168 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 27 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 71F DISTRICT #16 County P8 DISTRICT #16 57th Ave (Linn) City Fund 467 h Ave (Linn) Redevelopment District )911997-1212024 TOTALS "2016 TIF Plan To End Fund Balance Budget of District (18,459) 017 0 2018 0 2018 0 2020 0 2021 0 2022 0 2023 0 Revenues: Inflation Tax Increment (TI) 0.00% 1,000,000 Market Value Homestead Credit (MVHC) 379,323 0 26,904 01 0 0 0 0 0 0 Bond Proceeds 1,100,000 0 Loan Proceeds 50,000 18,435 Other Revenues 100,000 0 Investment Earnings * 100,000 Change in FMV of investments 2,072 0 0 0 0 0 0 0 0 0 Sales/lease proceeds 10,000 0 Transfers In 1,240,000 15,935 Annual Revenues 3,600,000 415,764 26,904 0 0 0 0 0 0 0 Expenses Land/building acquisition 655,000 2,002 Site improvements /prep. cosh 175,000 116,859 Installation of public utilities 0 Parking facilities 0 Streets and sidewalks 0 Public park facilities 0 Social, recreational, etc. 1 0 Admin Fees- Clty/HRA (TI *% 100,000 54,8781 1,345 0 0 0 0 0 0 0 Professional Services 0 School Dist. referendum reimb 0 Interest Expense ** 0 0 0 0 0 0 0 0 0 Transfers Out 150,000 23,166 7,100 Decertify T7F District after Fund balance becomes positive. Debt Service - Bonds 1,760,000 0 Debt Service - Rev. Notes 660,000 218,459 Debt Service - Other 50,000 0 Interfund loans 0 Other Expenses 50,000 400 Annual Expenses 3,600,000 415,764 8,446 0 0 0 0 0 0 0 Annual Increase / Decrees e 0 (0) 18,459 0 0 0 0 0 0 0 Ending Fund Balance (0) 0 0 0 01 0 0 0 0 (0) CASH Balance * Interest Earnings (on Beg of Yr balance 0.0% "Interest Expense on negative fund balance 0.0% Administrative Fees 14.5% 5.0% Estimated Est. Ori inal Market Value 426,300 Ori final Tax Capacity I 1 7,301 Total Market Value 1 23-30- 24-23 -0144 1,626,200 Estimated Tax Ca c 23- 30- 24-23 -0145 31.024 Captured Tax Capacity 23,723 Calculated Tax Increment 26,804 Variance 0 Tax Rate 1.1382 Tax Collection Rate 99,64% Inflation 0.00% 1 Certified Tax Rate 1.18168 COMMERCIAL / INDUSTRIAL Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 28 Fridley Cash Flow 2010b.xis Prepared by Monroe Moxness Berg PA 4/29/2010 2015 (594,362) 36,194 0 36,194 Gateway Ga Actual Prelimina 2008 (866,624) DISTRICT East Projected 2009 (819,135) #17 ----> 2010 2011 (773,466) {735,118) 2012 (699,393) 2013 (663,131) 2014 (628,747) TIF DISTRICT #17 County R9 Gateway East City Fund 468 * Redevelopment District 2001 -12/20 28 TIF Plan TOTALS To End Budget of D ct Fund Balance 925,774 34,136 0 0 26,092 19,446 0 0 0 1,005,447 42,968 41890 1,661 49,519 41,479 4,819 53 46,350 39,559 766 40,326 36,194 1 ,341 37,535 36,194 1,877 38,071 36,194 0 36,194 36,194 0 36,194 Revenues: Inflation Tax Increment (TI) 0.00% 2,000,000 Market Value Homestead Credit (MVHC) Bond Proceeds 3,182,638 Loan Proceeds 10,000 Other Revenues 50,000 Investment Eamings' 200,000 Change In FMV of investments Sales / ease proceeds 10,000 Transfers In 4,605,275 10,057,913 Annual Revenues Expenses 627,500 1,000,000 665,000 602,963 26,966 264,638 0 Land/building acquisition Site improvements /prep. cost Installation of public utilities Parking facilities Streets and sidewalks 203,610 Public park facilities Social, recreational, etc. Admin Fees- City/HRA (TI % 200,0DO Professional Services 11 School Dist. referendum reimb Interest Expense " Transfers Out 300,000 0 0 0 183-65611 40,149 0 0 56 2,030 682 1,978 0 1,810 0 1,810 0 1,810 0 1,810 0 1,810 0 Debt Service - Bonds Debt Service - Rev. Notes Debt Service - Other interfund loans 5,092,220 1,909,583 10,000 0 0 0 0 Other Expenses Annual Expenses 50,000 10,057,913 0 1,118,428 2,030 682 1,978 1,810 1,810 1,810 1,810 1,810 Annual Increase / Decrease 0 (112,981) 47,489 J 45,668 1 38, 348 1 35 ,726 36,262 34,384 34,384 34,384 Ending Fund Balance (112,981) (0) (819,135) (773,466) (735,118) (699,393) (663,131 (628,747) (594,362) (559,978) EPmsent Net Value 0.00°!0 (112,981) lance CASH Bace Interest l Earnings on B of Yr balance " Interest Ex nse on negative fund balance Administrative Fees 19.8% Estimated 1 ,317_ 5.9% Actual 4.7% Actual 51,081 1.5% 0.0% 5.0% 89,429 1.5% 0.0% 125,155 1.5% 0.0% 1.5% 0.0 °k 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Est. Ori inal Market Value Original Tax Ca c Total Market Value Esflmated Tax Ca c 504,200 5,042 5,364,300 53,643 504, 200 5,042 5,199,000 51,9W 504, 200 5,042 4,517,100 45,171 504,200 5042 4,175,712 41,757 504,200 5,042 4,175,712 41,757 504,200 5,042 4,175,712 41,757 504,200 5042 4,175757 41,757 504,200 5042 4,17 ,757 41,757 Captured Tax Ca ci Calculated Tax Increment Variance 48,601 46,323 1 ,535 46,948 46,282 16 40,129 39,559 36,715 36,194 0 0 36 715 36,194 01 36,715 36,194 0 36,715 36,194 0 36,715 36,194 0 Tax Rate Tax Collection Rate Inflation 0.95658 99.64% 0.98937 99.64% 0.98937 99.64% 0.00% 0.98937 99.64% 0.00% 0.98937 99.64%1 0.00 °!0 0.98937 99.64% 0.00% 0.98937 99.64% 0.00% 0.98937 99.64% 0.00% Certified Tax Rate 0.98937 Fridley Cash Flow 2010b.xis Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 29 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 71F DISTRICT #17 County R9 TIF DISTRICT #17 Gateway East City Fund 468 Gateway East edevelopment District 2001 - 12/2028 TOTALS TIF Plan To End Budget of District 2016 2017 2018 2019 2020 2021 2022 2023 Fund Balance (559,978) (525,593) (491,209) (456,825) (422,440) (388,056) (353,672) (319,287) Revenues: Inflation Tax Increment (TI) 1 0.000/6 2,000,000 Market Value Homestead Credit (MVHC) 925,774 34,136 36,194 36,194 36,194 36,194 36,194 36,194 36,194 36,194 Bond Proceeds 3,182,638 0 Loan Proceeds 10,000 0 Other Revenues 50,000 26,092 Investment Earnings • 200,000 19,446 0 0 0 0 0 0 0 0 Change in FMV of investments 0 Sales/lease proceeds 10,000 0 Transfers In 4,605,275 0 Annual Revenues 10,057,913 1,005,447 36,194 36,194 36,194 36,194 36,194 36,194 36,194 36,194 Expenses Land/building acquisition 627,500 602,963 Site improvements /prep. cosh 1,000,000 26,966 Installation of public utilities 665,000 264,636 Parking facilities I 1 0 Streets and sidewalks 203,610 0 Public park facilities 0 Social, recreational, etc. 0 Admin Fees-Cl RA (TI . %J1 200,000 183,656 1,810 1,810 1,810 1,810 1,810 1,810 1,810 1,810 Professional Services 11 40,149 School Dist. referendum reimb 0 Interest Expense'* 0 0 01 0 01 0 0 0 0 Transfers Out 300,000 56 Debt Service - Bonds 5,092,220 0 Debt Service - Rev. Notes 1,909,583 0 Debt Service - Other 10,000 0 Interfund loans 0 Other Expenses 50,000 0 Annual Expenses 10,057,913 1,118,428 1,810 1,810 1,810 1,810 1,810 1,810 1,810 1,810 Annual Increase/ Decrease 0 ( 112, 981) 34, 384 34, 384 34,384 34,384 34,384 34,384 34,384 34,W4 Ending Fund Balance (112,981) (525,593) (491,209) (456,825) (422,440) (388,056) (353,672) (319,287) (284,903) (0) Net Present Value @ 0.000/6 (112,981) CASH Balance • Interest Earnings on Beg of Yr balance 0.0%1 0.0% 0.0% 0.0%1 0.0% 0.0% 0.0% 0.0% -Interest Ex nse on negative fund balance 0.0% 0.0% 0.0% 0.0% 0.0% 0:0% 0.0%1 0.0% Administrative Fees 19.8% 5.0% 5.0% 5.00/6 5.0% 5.0% 5.0% 5.0% 5.0% Estimated Est. Original Market Value 504,200 504,200 504, 200 504,200 504,200 1 504,200 504,200 504,200 Original Tax Capacity 5,042 5,042 5,042 5,042 5,042 5,042 5,042 5,042 Total Market Value 4,175,712 4,175,712 4,175,7121 4,175,712 4,175,712 4,175,712 4,175,712 4,175,712 Estimated Tax Ca ac 41,757 41,757 41,757 1 41,757 41,757 41,757 41,757 41,757 Captured Tax Capacity 36,715 36,715 36,715 36,715 36,715 36,715 36,715 36,715 Calculated Tax Increment 36,194 36,194 36 ,194 36,194 36,194 36,194 36,194 36,194 Variance 0 0 0 0 0 0 0 0 Tax Rate 0.98937 0.98937 0.98937 0.98937 0.98937 0.98937 0.98937 0.98937 Tax Collection Rate Inflation 99.64% 0.00% 99.64% 0.00% 99.640/a 0.00% 99.64% 0.00% 99.64% 0.00% 99.640% 0.00% 99.64% 0.00% 99.64% 0.00% Certified Tax Rate 0.98937 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 30 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 18,851 0 18,851 TIF DISTRICT #18 TIF DISTRICT #18 County U4 Gateway West Gateway West City Fund 470 Redevelopment District 2005 - 12120 33 TOTALS Actual Prelimina Projected 2008 196) (1,515,564) (1,514,36 (1,466 3,980 10,892 380 ins recov for site costs 14,375 318 5 0 (1,280,049) ` ()49) (1,8,089) (1,246,409) (1,228 501) (1,2010 593) IF Plan To End Budget of District Fund Balance Revenues: Inflation Tax Increment (TI) 0.00% 2,000,000 Market Value Homestead Credit (MVHC) 429,261 380 9,720 8,809 18,851 18,851 18,651 18,851 Bond Loan Other Investment Proceeds Proceeds Revenues Earnings * 750,000 730,000 20,000 0 0 358,316 7,885 77 3,592 3,771 0 0 0 Change in FMV of investments SalesAease proceeds 800,000 0 528,822 225,000 Transfers In 0 19,053 10,897 234,797 12,401 22,622 18,851 18,851 18,851 Annual Revenues 4,300,000 1,324,664 final asphalt 61,387 Expenses Land/building acquisition Site improvements /prep. cost 1,700,000 300,000 1,854,762 61,387 installation of public utilities 100,000 0 Parking facilities 0 Streets and sidewalks 100,000 0 Public park facilities 0 7,034 9,693 486 440 943 943 943 943 943 Social, recreational, etc. Admin Fees- Clty/HKA (TI * % 200,000 296,890 Professional Services 0 0 0 0 0 0 0 0 School Dist referendum reimb Interest Expense ** 0 0 68,421 9,693 486 440 943 943 943 943 943 Transfers Out (125) Debt Service - Bonds 1,325,000 0 Debt Service - Rev. Notes 575,000 0 Debt Service - Other 0 Interfund loans 0 Other Expenses 0 2,212,914 Annual Expenses 4,300,000 0 (49,368) (1,515,564) 1,204 (1,514,360) 234,311 (1,280,049) 11,961 (1,268,089) 21,679 (1,246,409) 17,908 (1,228,501) 17,908 (1,210,593) 17,908 (1,192,685) 17,908 (1,174,777) Annual Increase/ Decrease 0 (888,249) Ending Fund Balance (888,249) 3,722 10.9% Actual 176. Actual 5,157 1.5% 0.0% 5.0% 239,466 1.5% 0.0% 5.0% 251,429 1.5 °!0 0.0% 5.0% 1.5% 0.0% 5.0 °k 0.0% 0.0% 5.0% 0.0% 0.0% 5.0% 0 0.0 /0 0.0% 5.0 %. 0.0 0 0.0% 5.0% CASH Balanee * Interest Earnings on B of Yr balance ** Interest Ex se on n alive fund balance Administrative Fees 69.2°k Estimated 967,300 4,214 1,305 600 10 124 967,300 41258 1,656,100 16,561 979,500 41258 1,482 400 14,824 979,500 41258 1,383 400 13,834 979,500 4,258 2475 24,750 979,500 4,258 2,475,000 24,750 979,500 4,258 2,475,000 24,750 979,500 4,258 2,475,000 24,750 979,500 4,258 2,475,000 24 750 Market Value Original Mark et Original Tax Total Market Value Estimated Tax Ca c 5,910 5 437 1077 12,303 11 317 426 10,566 9,720 0 9,576 8,809 0 20,492 18,851 20,492 18,851 0 20,492 18 8510 0 20,492 18,8510 20,492 18,8510 Captured Tax Ca ci Calculated Tax Increment Variance 0.92322 99.64% 0.92322 99.64% 0.92322 99.64% 0.00% 0.92322 99.64% 0.00% 0.92322 99.64% 0.00% 0.92322 99.64% 0.00% 0.92322 99.64% 0.00% 0.92322 99.64% 0.00% 0.92322 99.64% •00% Tax Rate Tax Collection Rate Inflation 0.92322 Certified Tax Rate Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 1 CITY OF FRIDLEY, MINNESOTA Page 31 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 TIF DISTRICT #18 County U4 71F DISTRICT #18 Gateway West City Fund 470 Gateway West Egg Redevelopment District 2005-12J2033 TOTALS TIF Plan To End Fund Balance Budget of District 2017 (1,174,777) 2018 (1,156,869) 2019 (1,138,961) 2020 (1,121,053) 2021 (1,103,145) 2022 (1,085,237) 1 2023 (1,067,329) Reven ues: Inflation Tax Increment (TI) 0.00% 2,000,000 Market Value Homestead Credit (MVHC) 429,261 380 18,851 18,851 18,851 18,851 18,851 18,851 18,851 Bond Proceeds 750,000 0 Loan Proceeds 1 .0 Other Revenues 730,000 358,316 Investment Earnings' 20,000 7,885 0 0 0 0 0 0 0 Change in FMV of investments 0 Sales/lease proceeds 800,000 528,822 Transfers in p Annual Revenues 4,300,000 1,324,664 18,851 18,851 18,851 18,851 18,851 18,851 18,851 Expenses Land/building acquisition 1,700,000 1,854,762 Site improvements /prep. costE 300,000 61,387 Installation of public utilities 100,000 0 Parking facilities 1 0 Streets and sidewalks 100,000 0 Public park facilities 0 Social, recreational, etc. 0 Admin Fees- City/HRA (TI " % 200, 000 296,890 943 943 943 943 943 943 943 Professional Services U 0 School Dist. referendum reimb 0 Interest Expense " 0 0 0 0 0 0 0 0 Transfers Out (125) Debt Service - Bonds 1,325,000 0 Debt Service - Rev. Notes 575,000 0 Debt Service - Other 0 Interfund loans 0 Other Expenses 0 Annual Expenses 4,300,000 2,212,914 943 943 943 943 943 943 943 Annual Increase/ Decrease 0 (888,249) 17,908 17,908 17,908 17,908 17,908 17,908 17,908 Ending Fund Balance (888,249) (1,156,869) (1,138,961) (1,121,053) (1,103,145) (1,085,237) (1,067,329) (1,049,421) 0 CASH Balance " Interest Earnings on Beg of Yr balance 0.0% Wr/al 0.0% 0.0% 0.0% 0.0% 0.0% "Interest Ex nse on negative fund balance 0.00/0 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Administrative Fees 69.2°A 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% Estimated Original Market Value 979,500 979,500 979,500 979,500 979,500 979,500 979,500 Original Tax Capacity 4,258 4,258 4,258 4,258 4,258 4,258 4,258 Total Market Value 2,475,000 2,475,000 2,475,000 2,475 000 2,475,000 2,475,000 2,475 000 Estimated Tax Capacity 24,750 24,750 24,750 24,750 1 24,750 24,750 24,750 Ca turgid Tax Ca ad 20,492 20,492 20,492 20,492 20,492 20,492 20,492 Calculated Tax Increment 18,851 18,851 18,851 18,851 18,851 18,851 18,851 Variance 0 0 0 0 0 0 0 Tax Rate 0.92322 0.92322 0.92322 0.92322 0.92322 1 0.92322 0.92322 Tax Collection Rate 99.64% 99.64% 99.64% 99.64% 99.64% 99.64% 99.64% Inflation 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Certified Tax Rate 0.92322 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 32 Fridley Cash Flow 2010b.xis Prepared by Monroe Moxness Berg PA 4/29/2010 TIF TIF DISTRICT #'19 Cour►ty U8 DISTRICT #19 Main St NE (Ind Eq) 201439 5110 Main St NE (Ind City Fund 470 5110 Redevelopment District 2007 - 12/2034 TOTALS Actual 2007 0 Actual Prelimina (33 058) Projected (43,457) 87 832 (23 436) (107,457) 2101,498) 2(5 530) TIF Plan Budget To End of District Fund Balance Revenues: Inflation 0 132,229 132,910 119,371 119,371 119,371 119,371 119,37 Tax Incre ment (TI) 0.00% 5,000,000 1,458,848 Market Value Homestead Credit (MVHC) 0 Bond Proceeds 2,000,0)0 0 Loan Proceeds I 0 Other Revenues 0 0 146 146 (89) 132,140 1,093 134,004 0 119,371 0 119,371 0 119,371 0 119,371 0 119,371 Investment Eamings ` 50,000 1,150 Change in FMV of investments 0 Sales/lease proceeds 0 Transfers In 0 1,459,998 Annual Revenues 7,Q50,000 Expenses 0 0 0 0 0 Landibuilding acquisiti on 600,000 Site improvements /prep. cost 900,000 Installation of public utilities Parking facilities Streets and sidewalks facilities 0 Public park Sacral, recreational, etc. 500,000 0 110,785 0 33,058 10,545 851 6,646 5,969 5,969 5,969 5,969 5,969 Atn Fees- CityMRA (TI • % Servi!as Professional School Dist referendum reimb Expense " 0 0 0 0 0 0 0 0 Interest Transfers Out 550,000 0 Debt Service - Bonds 3,250,000 1,250,000 0 13 ,312,96 0 0 0 rev note pmt of 119,006 owed 238,625 107,434 107,434 107,434 107,434 107,434 Debt Service - Rev. Notes Debt Service - Other Interfund loans Other Expenses 7,050,000 0 1,423,748 33,058 10,545 851 1 245,271 113,402 113,402 113,402 113,402 113,402 Annual Expenses Annual Increase / Decreas e 0 36,250 (33,058) (10,399)1 131,289 11 (111,257) 5,969 5,969 5,969 5,969 5,969 Ending Fund Balance 36,250 0 (33,058) (43,457) 87,832 (23,436) (17,467) (11,498) (5,530) 439 6,407 6,942 1,934 72,869 (38,398) (32,430) CASH Balance ` Interest Earnings on Beg of Yr balance " Interest Ex nse on n alive fund balance Administrative Fees 7.6 °!0 Estimated Actual 2.1%1 Actual 1.5% 0.0% 5.0% 1.5% 0.0% 5.0% 1.5% 0.0% 5.0% 1.5% 0.0% 5.0% 0.0% 0.0% 0.0% 0.00 0.0% 0.0% Original Market Value Original Tax Ca Total Market Value Estimated Tax Capacity 27 -30 24-14 0006 0 0 0 2,318,900 45,628 2,191,0 43,088 2,318,900 45,628 10,036 200 199,974 2,318,900 45,628 10,029,700 199,844 2 318 900 45,628 9,244,200 184134 2,318,900 45,628 9,244,200 184,134 2,318,900 45,628 9,244,200 184134 2,318,900 45,628 9244 200 184,134 2,318,900 45,628 9,244,200 184,134 Captured Tax Ca d Calculated Tax Increment Variance 0 0 0 2,540 2,166 2,166 154,346 133,023 793 154,216 132,910 138,506 119,371 0 0 138,506 119,371 0 138,506 119,371 0 138,506 119,371 0 138,506 119,371 0 0.86496 0.85567 0.86496 0.86496 0.86496 0.86496 0.86496 0.86496 0.86496 Tax Rate 99.64% 99.64% 99.64 °k 99.64% 0.00% 99.64% 0.00% 99.64% 0.00% 99.64% 0.00% 99.641/0 0.00% 99.6470 0.00% Tax Collection Rate Inflation Certified Tax Rate 0.86496 / est was 14,538,24 0 COMMERCIAL / IN USTRIAL 27 -30 -24-14 -0006 UPDATED I UPDATED I UPDATED Fridley Cash Flow 2010b.xis Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 33 Fridley Cash Flow 2010b.xis Prepared by Monroe Moxness Berg PA 4/29/2010 TIF DISTRICT #19 County U8 TIF DISTRICT #18 5110 Main St NE (Ind City Fund 470 5110 Main St NE (Ind Eq) Redevelopment District 2007 - 1212034 TOTALS TIF Plan To End Budget Fund Balance Revenues: Inflation Tax Increment (TI) 0.00% 5,000,000 Market Value Homestead Credit (MVHC) Bond Proceeds 2,000,000 of District 1,458,848 0 0 2016 6,407 119,371 2017 12,376 119,371 2018 18,344 119,371 2018 24,313 119,371 2020 2021 2022 30,281 36,250 36,250 If no further expenses are incurred TIF district should be decertified 119,371 0 0 after final revenue note payment. Loan Proceeds p Other Revenues 0 Investment Earnings' 50,000 Change in FMV of investments 1,150 0 0 0 0 0 0 0 0 Sales lease proceeds 0 Transfers in 0 Annual Revenues 7,050,000 1,459,998 1 119,371 119,371 119,371 119,371 119,371 0 0 Expenses Land/bui[ding acquisition 600,000 0 Site Improvements /prep. cost 900,000 0 Installation of public utilities 0 Parking facilities 1 0 Streets and sidewalks 0 Public park facilities 0 Social, recreational, etc. 0 Admin Fees- City/HRA (TI' % 500,000 110,785 5,969 5,969 51969 5,969 5,969 0 0 Professional Services H 0 School Dist. referendum reimb 0 Interest Expense " 0 1 0 0 0 0 0 0 0 Transfers Out 550,000 0 Debt Service - Bonds 3,250,000 0 Debt Service - Rev. Notes 1,250,000 1,312,963 107,434 107,434 107,434 107,434 107,434 0 Debt Service - Other 0 Interfund loans 0 Other Expenses 0 Annual Expenses 7,050,000 1,423,748 113,402 113,402 113,402 113,402 113,402 0 0 Annual Increase/ Decrease 0 36,250 5,969 5,969 5,969 5,969 5,969 0 0 Ending Fund Balance 36,250 12,376 18,344 24,313 30,281 - 36,250 36,250 36,250 0 CASH Balance ' Interest Earnings on Beg of Yr balance 0.0% 0.0% 0.0% 0.0% 0.0% -Interest Expense on negative fund balance 0.0% 0.0% 0.0% 0.0% 0.0% Administrative Fees 7.6% 5.0% 5.0% 5.0% 5.0% 5.0% Estimated Original Market Value 2,318.9D0 900 2,318,900 2,318 900 2 318,900 Original Tax Capacity 45,628 45,628 45,628 45,628 Total Market Value 27 -30 -24-14 -0006 9,244,200 ,200 9,244,200 9,244200 9,244,200 Estimated Tax Ca 184,134 R45,6281 134 184,134 184134 184,134 138,506 506 138,506 138,506 138,506 Calculated Tax Increment 119,371 119,371 119,371 119,371 119,371 Variance 0 0 0 0 #VALUE! 0 0 Tax Rate 0.86496 0.86496 0.86496 0.86496 0.86496 Tax Collection Rate 99.64% 99.64% 99.64% 99.64% 99.64% Inflation 0.00% 0.00% 0.00% 0.00% 0.00% Certified Tax Rate 0.86496 [COMMERCIAL / INDUSTRIAL Fridley Cash Flow 2010b.xis Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 34 Fridley Cash Flow 2010b.)is Prepared by Monroe Moxness Berg PA 4/29/2010 ,05,06,02,03,Q4,S3,S4,S5,S6,17 Housing Fund 501 Program Replacement (Ph I -IV) Housing Replaceme CouMy04 Program (Ph 1 -M City Housing District TOTALS 711811996 (15 - 1212022 yr max per parcel) TIF Plan Budget Through 2025 Actual Prellmina 2008 257,118 Projected 2009 293,977 2010 304,890 ` 2011 339,937 2012 373,110 2013 406,976 782 2, 4222,9 2015 430,796 2016 438,616 44466,436 ,4 8,23 0 8,231 Fund Balance 26,973 2,496 10,559 40 ,028 27,851 21516 168 30,535 32,078 4,573 36,651 29,552 5,099 34,651 29,552 5,597 35,149 17,047 0 17,047 8,231 0 8,231 8,231 0 8,231 8,231 0 8,231 Revenues: Inflation Tax Increment (TI) 0.00% 438,421 360,044 Market Value Homestead Credit (MVHC) 17,754 Bond Proceeds 0 724,445 4,187 78,838 0 Loan Proceeds Other Revenues 768,750 Investment Earnings • Change in FMV of investments Sales/lease proceeds 258,896 860,455 2, 304, 619 Transfers In Annual Revenues 2,123,130 3,330,301 769,909 166,585 0 0 Expenses Land/building acquisition 2,250,000 She improvements /prep. costE 575,000 Installation of public utilities 125,000 facilities Parking 0 Streets and sidewalks facilities 0 Public park Social, recreational, etc. 125,000 E 0 180,816 0 3,169 19,623 1,604 1,478 1,478 852 412 412 412 412 Admin Fees- CityMRA (TI ` % Services Professional School D, st. referendum reimb Interest Expense - Transfers Out 0 0 724,805 0 0 0 0 0 0 0 0 0 Debt Service - Bonds Debt Service - Rev. Notes Debt Service - Other 0 0 0 Interfund loans 3,075,000 0 3,006 1,845,121 1 3,169 19,623 1,604 1,478 1,478 852 412 412 412 412 Other Expenses Annual Expenses Annual Increase /Decrease 255,301 459,498 36,859 10,912 35,047 33,174 33,671 16,194 7,820 1 7,820 7,820 7,820 Ending Fund Balance 459,498 0 293,977 304,890 339,937 373,110 406,782 422, 976 430,796 438,616 446,436 454,256 1,121 CASH Balance Interest Earnings (on Beg of Yr balance " Interest Ex rise on negative fund balance Administrative Fees 50.2% Estimated 292,047 4.1%1 Actuali 11.7% Actual 304,889 1.5%1 0.0%1 5.0%1 339,936 1.5% 0.0% 5.0% 373,109 1.5% 0.0% 5.0% 1.5% 0.0% 5.0% 0.00/0 0.0% 5.0% 0.0% 0.0% 5.0% 0.0% 0.0% 5.0% 0.0% 0.0% 5.0% 0.0% 0.0% 5.0% Est. Original Market Value Original Tax Camelty 1 Total Market Value Estimated Tax Capac 581, 500 51 528 3,842,000 38,327 552, 800 5,528 3,B42,000 38,420 552,800 5,528 3,515,200 35,152 552,800 5,528 3,281,970 32,820 552,800 51528 3,281,970 32,820 402,900 4,029 1,977,180 19,772 253,700 2,537 1,013,886 10,139 253,700 2,537 1,013,886 10,139 253,700 2,537 1,013,886 10,139 253,700 2,537 1,013,886 10,139 Captured Tax Capacity Calculated Tax Increment Variance 32,799 30,831 1,362 32,892 31 639 1,272 29,624 32,078 0 27,292 29,552 0 27,292 29,552 0 15,743 17,047 0 7,602 8,231 0 7,602 8,231 7,602 8,231 7,602 8,239 . Tax Rate Tax Collection Rate Avere a 0.94339 99.64 °l0 0.96537 99.64% 1.08674 99.64 °10 1.08674 99.64% 1.08674 99.64% 1.08674 99.64% 1.08674 99.64 °!0 1.08674 99.64% 1.08674 99.64% 1.08674 99.64 %', Inflation Certified Tax Rate 04 05 1.17662 1.13880 06 1.25065 Fridley Cash Flow 2010b.)is Prepared by Monroe Moxness Berg PA 4/29/2010 w CITY OF FRIDLEY, MINNESOTA Page 35 Housing Replaceme county 04, o5, o5 ,Q2,Q3,Q4,S3S,,S5,S5,T7HOUSing Replacement Program (Ph I -M City Fund 501 Program (Ph I -M Housing District 7/18/1996 - 12!2022 TOTALS (15 yr max per parcel) TIF Plan Through Fund Balance Budget 2025 2018 454, 256 2019 455, 566 2020 456,877 2021 458,187 .2022 459,498 2023 459,498 2024 459,498 Raven ues: Inflation Tax Increment (TI) 0.00%11 438,421 Market Value Homestead Credit (MVHC) 360,044 17,754 1,379 1,379 1,379 1,379 0 Bond Proceeds 0 Loan Proceeds 724,445 Other Revenues 768,750 4,187 Investment Earnings ` 78,838 0 0 0 0 0 Change in FMV of investments 0 SalesAease proceeds 258,896 Transfers In 2,123,130 860,455 Annual Revenues 3,330,301 2,304,619 1,379 1,379 1,379 1,379 0 0 0 Expenses Land/building acquisition 2,250,000 769,909 Site improvements /prep. cost 575,000 166,585 Installation of public utilities 125,000 0 Parking facilities 1 Streets and sidewalks Public park %cllities :180,8]16 Social, recreational, etc. Admin Fees- City/HRA (TI ` % 125,000 69 69 69 69 0 Professional Services School Dist. referendum reimb 0 Interest Expense ** 0 0 0 0 0 0 Transfers Out 724,805 Debt Service - Bonds 0 Debt Service - Rev. Notes 0 Debt Service - Other 0 interfund loans 0 Other Expenses 3,006 Annual Expenses 3,075,000 1,845,121 69 69 69 69 0 0 0 Annual Increase/ Decrease 255,301 459,498 1,310 1,310 1,310 1,310 0 0 0 Ending Fund Balance 459 ,498 455,566 456,877 458, 187 459,498 459,498 1 459,498 459,498 . 0 1,121 CASH Balance ` Interest Earnings on Beg of Yr balance 0.0% o.o%l 0.0% 0.0% 0.0% "interest Expense on negative fund balance 0.0% 0.0%1 0.0% 0.0% 0.0% Administrative Fees 50.2% 5.0% 5.0% 5.0% 5.0% 5.0% Estimated Est. Original Market Value 1 64,000 64,000 64,000 64,000 0 Original Tax Capacity 640 640 640 640 0 Total Market Value 191,394 191,384 191,394 191,394 0 Estimated Tax Ca 1,914 1,914 1,914 1,914 0 Captured Tax Capacity 1,274 1,274 1,274 1,274 0 Calculated Tax Increment 1 379 11379 1,379 1,379 0 Variance Tax Rate Average 1.08674 1.08674 1.08674 1.08674 1.086738 Tax Collection Rate 99.64% 99.64% 99.64% 99.64% 99.64% Inflation 0.00% 0.00% 0.00% 0.00% 0.00% Certified Tax Rate 04 1.17662 05 1.13880 06 1.25065 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 36 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 2016 4,584,692 47,400 20,730 0 68,130 HRA HRA Revolving Projected 2009 4,119,310 Loan Fund ' 2010 2011 2012 4,140,531 4,222,921 4,331,547 2013 4,441,802 2014 4,489,432 2015. 4,537,062 Revolving Loan Fund City Fund 265 (Special Revenue Fund) TOTALS Through Actual Preliminary 2025 2008 3,991,474 Fund Balance Revenues: Inflation Tax Levy 0.00% 1,880,242 Marital Value Homestead Cre 0 47,195 2,183 20,730 0 70,107 Budget 47,400 59,760 20,730 200,000 0 327,890 47,400 47,400 60,996 62,625 20,730 20,730 Home remodel demo 0 0 129,126 130,755 47,400 0 20,730 0 68,130 47,400 0 20,730 0 68,130 47,400 0 20,730 0 68,130 Property taxes 0 Rental 34,558 Mortgage interest earnings 1,596,309 47,659 129,386 18,410 0 195,455 Investment Earnings ` 1,141,869 Miscellaneous H &G show 662,507 Sales/iease proceeds 263,591 Transfers In 6,591,712 Annual Revenues 12,170,789 Expenses 225,000 Budget Home remodel demo Capital outlay 369,021 Site Improvements/prop. costs 0 0 0 Installation of public utilities Parking facilities Streets and sidewalks 0 0 0 1,198,710 276,305 0 400,250 4,783,319 0 0 51,072 16,547 70,882 of City loan 48,887 0 277,560 shown as a Budget 20,500 0 Done reduction to estimate 20,500 0 estimate 20,500 0 estimate 20,500 estimate 20,500 estimate 20,500 estimate 20,500 Public park facilities Social, recreational, etc. Supplies & other charges Personal services School Dist. referendum reimb Interest Expense " Transfers Out Principal Payment Interest Expense Cry Loan I I loan payable account on balance sheet Debt Service - City interfund loans Loan 628,673 0 Other Expenses (546,481) (70,882) 67,619 (277,560) 48,887 Done 245,500 20,500 20,500 20,500 20,500 20,500 .20,500 Annual Expenses 7,109,797 Annual Increase / Decrease 5,060,992 127,836 21,220 82,390 1 108,626 110,255 47,630 47,630 47,630 47,630 4,632,322 4,119,310 4,140,531 4,222,921 4,331,547 1 4,441,802 14,489,432 4,537,062 4,584,692 Ending Fund Balance 5,060,992 0 Nall funds are not required they could be returned to HRA General Fund CASH Balance ` interest Earnings on B of Yr balance Interest Expense on n alive fund balance 3,352,283 3.9% Actual 3,984,015 1.5% 0.0% 4,066,405 1.5% 0.0% 4,175,031 1.5% 0.0% 1.5% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Loan from City 1,500,000 348,441 277,560 0 0 0 Pa nt Interest Prince 1 Feb 1 5.00% 43 714 8,711 35,003 277 560 277,560 0 0 0 0 0 0 Pa nt Au 1 43,714 01 01 0 Interest 7,836 0 0 0 0 Princl 1 Balance 35.878 277,560 0 01 0 0 01 0 0 0 ANNUAL Loan from City 348,441 277,560 0 01 0 Pa M 87,429 16,547 70,882 1 277,560 277,560 1 277,560 1 0 01 0 0 0 0 01 U1 01 01 0 Cl 0 0 Interest Princi 1 Balance es to CAFR pd off 1 -26-09 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA Page 37 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 HR HRA General Fund City Fund 100 General Fund 1 TOTALS Through Actual Preliminary Projected ----> Fund Balance 2025 2008 7,947,569 2009 7,397,792 2010 6,800,108 2011 6,327,562 2012 6,545,057 2013 6,792,954 2014 7,003,104 2015 7,213,253 Raven ues: Inflation Tax Increment (TI) 0.00% 0 Market Value Homestead Crei 0 Bond Proceeds 0 Loan Proceeds 0 Other Revenues Investment Earnings 12,477,992 2,618,762 930,309 178,775 518,238 6,625 512,00F512,0001 41,572 1 34,484 512,0001. 1 37,747 512,000 1 0 512,000 0 512,000 0 Change in FMV of investment 0 TIF #6 OTC & percentage adjusted In 2012 Sales/lease procee Transfers In Medtronic 2,468,090 12,397,646 71,891 43,117 193,471 90,541 117,679 117,679 117,679 Includes 10OK Faulkner land sale Med. Sales pmt increases to 22.220% 117,679 Annual Revenues 29,962,490 1,180,975 567,980 746,984 637,025 667,426 629,679 629,679 629,679 Expenses budget- Gateway Northeast Land/building acquisition 4,500,867 1,347,540 635,327 800,000 Site improvements /prep. cost 0 Move Gateway Northeast costs to separate fund Installation of public utilities 0 Parking facilities 0 Streets and sidewalks 0 Public park facilities 0 Social, recreational, etc. 0 Admin Fees 1 0 Professional Services 0 School Dist. referendum relml, 0 Interest Expense "' 0 Transfers Out, 4,774,036 0 0 0 0 0 0 0 0 Debt Service -Bonds 0 0 0 0 0 0 0 0 Debt Service - Rev. Notes 0 Debt Service - City Loan 0 interfund loans 0 budget I budget Other Expenses 11,162,686 383,212 530,336 419,530 419,530 419,530 419,530 419,530 419,530 Annual Expenses 20,437,589 1,730,752 1,165,663 1,219,530 419,530 419,530 419,530 419,530 419,530 Annual Increase/ Decrease 9,524,901 (549,777) (597,684) (472,546) 217,495 247,896 210,150 210,150 210,150 Ending Fund Balance 9,524,901 7,397,792 6,800,108 6,327,562 6,545,057 6,792,954 7,003,104 7,213,253 7,423,403 0 Debt Service Reserve (next yns Bonds) 0 0 0 0 0 0 0 0 Ending Fund Balance After Debt Service 7,397,792 6,800,108 6,327,562 6,545,057 6,792,954 7,003,104 7,213,253 7,423,403 CASH Balance I 1 1 3,673,363 2,771,486 2,298,940 2,516,435 Interest Earnings on Beg of Yr balance 3.8% 1.5% 1.5% 1.5% 1.5% 0.0% 0.0% 0.0% " Interest Ex nse (on negative fund balance ) Actual 0.0% 0.0%1 0.0% 0.00/0 0.0% 0.0% 0.0 %; Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 CITY OF FRIDLEY, MINNESOTA & HRA General Fund =tWenffal Weneral rune e Summary mary evolving Loan Program) TOTALS To En d Actual ed of District 2008 0 2011 2012 Page 38 Tax Increment (TI) 1 0.00%11181,088,421 62,W0,433 o,oca,coa a�,��� -- 0 0 0 0 0 0 Market Value Homestead Credit (MVHC) 196,790 29,192 11,864 0 0 0 0 Bond Proceeds 134,966,131 34,879,264 0 0 0 0 0 0 0 0 0 0 Loan Proceeds 10,560,000 11,995,469 15,056,540 0 992,343 0 565, 433 559,400 559, 400 558,400 559,400 559,400 559,4000 20,198,750 Other Investment Revenues Earnings' 17,435,000 5,759,529 509,234 11,628 132,148 131,952 20,730 146,744 20,730 0 20,730 20,730 20,730 Misc rev / Chg in FMV of inve 0 662,507 18,410 71,891 20,730 43,117 20,730 618,411 90,5410 117,6790 117,6780 117,6790 117,670 Sales/lease proces Medtronic 1,030,000 8,124,006 0 Transfers In 192,197,733 40,515,557 201,075,095 0 4,850,359 0 2,351,461 3,138,158 2,509,226 2244,180 2,017,362 2,008,547 2,008,547 557,476,035 Annual Revenues Station land Gateway N 0 Expenses Land/building acquisition 55,705,620 37,490,228 4,862,562 635,327 1,025,000 0 0 0 D 0 0 Site improvements/prep. co 35,017,284 6,641,810 61,387 0 0 0 0 0 0 Installation of public utilities 6,660,828 1,785,188 0 0 0 0 0 0 p 0 Parking facilities 76,308,909 290,065 0 0 0 0 0 0 0 0 Streets and sidewalks 5,882,904 6,182 0 0 0 0 0 0 0 0 Public park facilities 467,202 4,050 0 0 0 0 p 0 0 0 0 Social, recreational, etc. 325,000 17,540,000 0 5,445,929 0 267,502 0 86,884 110,873 105,830 90,482 86,478 86,0370 _ 86,0370 Admin Fees- City/HRA (TI ' °!0 Professional Services 0 391,538 0 0 0 0 0 0 0 D 0 0 0 School Dist. referendum ralmi 0 3,179,269 0 0 0 0 0 0 0 0 Expen Interest se "` 0 400,250 16,547 0 0 0 0 0 0 Transfers Out 43,547,500 12,350,418 0 0 1,149,809 0 0 0 0 Debt Service -Bonds 216,120,809 59,086,749 1,859,465 671,333 1,776,495 26,483 1,831,068 1,870,153 0 946,512 636,991 636,991 636,991 636,991 Debt Service -Rev. Notes 81,154,678 16,862,665 0 0 0 Debt Service - Other 10,560,000 6,073,224 70,882 277,560 0 0 0 0 0 0 Interfund loans 0 7,930,000 10,251,757 22,100,830 0 312,330 0 252,776 0 419,530 419,530 418,530 419,530 419,530 419,530 Other Expenses 557,220,734 182,360,151 8,122,008 3,055,526 6,406,433 1,471,872 1,147,003 1,142,898 1,142,558 1,142,558 Annual Expenses Annual Increase / Decrease 865,988 255,301 18,714,944 (3,171,649) (704,064) (3,268,275) 1,037,354 1,097,187 874,364 865,988 Ending Fund Balance 13,538,101 12,834,037 9,565,762 10,603,115 11,700,303 12,574,686 13,440,656 14,306,645 . 18,714,944 Debt Service Reserve (nextyrs Bonds) 0 1,778,495 1,831,068 0 0 0 0 0 0 Ending Fund Balance After Debt Service 11,761,606 11,002,969 9,565,762 10,603,115 11,700,303 12,574,686 13,440,656 14,306,645 CASH Balance 13,337,736 3.1% 12,085,800 1.5% 8,520,316 1.5% 9,557,670 1.5% 1.5% 0.0% 0.0% 0.0% Interest Eamin s on B of Yr balance Actual 0.0°/- 0.0% 0.0% " Interest Ex nee on n alive fund balance Admin Fees excl HRA Gen9 fund 6.6% 8.0% Estimated Actual Est. Od anal Market Value 28,406,500 23,159,200 153378001 267,907 15,337,800 287,907 15,337,800 587,807 14,971,300 582,826 14,822,100 581,334 14,822,100 581,334 Original Tax Ce a 477,743 386,543 178.6 is 288 112.763,900 107,057,932 108,149,532 103,492 642 102 529,348 102,529,348 . Total Market Value 269,685,600 4,535,274 2 928,382 2,096,157 1,983,681 2,004,597 1,925 257 1,915,624 1,915,6240 . Estimated Tax Ca (411,462) 0 0 0 0 0 0 Fiscal Disparities - T1F #3 3,846,069 2,541,839 1,828,250 1,725,774 1,416,890 1,342,431 1,334,290 1,334,290 Captured Tex � 3,400,499 2,399,198 1,807,466 1,706,603 1,399,637 1,319,553 1,310,737 1,310,737 Calculated Tax Increment 42,018 688,642 0 0 0 0 0 0 Variance 99.64 °h 99.64% 99.64% 99.64% 89.64% 99.64% 99.64% 99.64% Tax Collodion Rate 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Inflation Schedule_ Payment - Max Amount Owed TIF #12 146,785 0 0 0 0 0 0 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 /- CITY OF FRIDLEY, MINNESOTA Page 39 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010 TIF Districts & HRA General Fund nd Balance Summary 3xcludes Revolving Loan Program) TOTALS TIF Plan To End Budget of District 2018 1 2017 2018 2019 1 2020 2021 2022 2023 Fund Balance 0 14,306,645 14,826,031 15,326,959 15,821,378 16,254,609 16,647,951 17,035,325 17,421,388 Revenues: Inflation Tax Increment (TI) 0.00% 181,088,421 Market Value Homestead Credit (MVHC) 82,885,433 196,790 953,367 0 926,462 0 919,610 0 855,203 0 813,214 0 693,843 0 692,464 0 692,464 0 Bond Proceeds 134,966,131 34,879,264 0 0 0 0 0 0 0 0 Loan Proceeds 10,560,000 11,995,469 0 0 0 0 0 0 0 0 Other Revenues 20,198,750 15,056,540 559,400 559,400 559,400 559,400 559,400 559,400 559,400 559,400 Investment Earnings ` 17,435,000 1 5,759,529 11 0 0 0 0 0 0 0 0 Misc rev / Chg in FMV of inve Sales/lease procee Medtronic Transfers In 0 1,030,000 192,197,733 662,507 9,124,006 40,515,557 20,730 117,679 0 20,730 117,679 0 20,730 117,679 0 20,730 117,679 0 20,730 117,679 0 20,730 117,679 0 20,730 117,679 0 20,730 117,679 0 Annual Revenues 557,476,035 201,075,095 1,651,176 1,624,272 1,617,420 1,553,012 1,511,023 1,391,653 1,390,273 1,390,273 Expenses Land/building acquisition 55,705,620 37,490,228 0 0 0 0 0 0 0 0 Site improvements/prep. cosh 35,017,284 6,641,810 0 0 0 0 0 0 0 0 Installation of public utilities 6,660,828 1,785,188 0 0 0 0 0 0 0 0 Parking facilities 1 76,308,909 290,065 0 0 0 0 0 0 0 0 Streets and sidewalks 5,882,904 6,182 0 0 0 0 0 0 0 0 Public park facilities 467,202 4,050 0 0 0 0 0 0 0 0 Social, recreational, etc. 325,000 0 0 0 0 0 0 0 0 0 Admin Fees- City/HRA (TI ` % Professional Services 17,540,000 0 5,445,929 391,538 68,168 0 66,823 0 66,481 0 63,260 0 61,161 0 55,192 0 55,123 0 55,123 0 School Dist referendum reimt 0 3,179,2691 0 0 0 0 0 0 0 0 Interest Expense " 0 400,250 0 0 0 0 0 0 0 0 Transfers Out '43,547,500 12,350,418 7,100 0 0 0 0 0 0 0 Debt Service - Bonds 216,120,809 59,086,749 0 0 0 0 0 0 0 0 Debt Service - Rev. Notes Debt Service - Other 81,154,678 10,560,000 16,862,665 6,073,224 636,991 0 636,991 0 636,991 0 636,991 0 636,991 0 529,557 0 529,557 0 529,557 0 interfund loans 0 10,251,757 0 0 0 0 0 0 0 L419,530 0 Other Expenses Annual Expenses 7,930,000 557,220,734 22,100,830 182,360,151 419,530 1,131,789 419,530 1,123,344 419,530 1,123,001 419,530 1,119,781 419,530 1,117,681 419,530 1,004,279 004,210 419,530 1,004,210 Annual Increase / Decrease 255,301 18,714,944 519,387 500,928 494,418 433,231 393,342 387,374 386,063 386,063 Ending Fund Balance 18,714,944 14,826,031 15,326,959 15,821,378 16,254,609 16,647,951 17,035,325 117,421,388 17,807,451 0 Debt Service Reserve (next yrs Bonds) 0 0 0 0 0 0 0 0 Ending Fund Balance After Debt Service 14,826,031 15,326,959 15,821,378 16,254,609 16,647,951 17,035,325 17,421,388 17,807,451 CASH Balance Interest Earnings on Beg of Yr balance "Interest Expense on negative fund balance Admin Fees exci HRA Gan'[ fund 6.6% 0.0i/ 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0 %: Estimated Est. Original Market Value Original Tax Ca pa Total Market Value 1 Estimated Tax Capacity Fiscal Disparities - TIF #3 12,441,600 538,612 81,673,148 1,506,007 0 12,015,300 531,311 80,046,948 1,474,983 0 11,825,600 529,414 79,224,456 1,466,759 0 10,426,700 502,936 74,641,556 1,376,601 0 8,326,500 461,682 70,566,256 1,295,845 0 6,007,600 416,054 61,322,056 1,111,711 0 5,943,600 415,414 61,130,662 1,109,797 0 5,943,600 415,414 61,130,662 1,109,797 0 Captured Tax Capacity Calculated Tax Increment Variance 967,395 953,367 0 943,672 926,462 0 937,345 919,610 0 873,665 855,203 0 834,163 813,214 #VALUEI 695,657 693,843 0 694,383 692,464 0 694,383 692,464 0 Tax Collection Rate Inflation 99.64% 0.00% 99.64 °k 0.00% 99.64% 0.00% 99.64% 0.00% 99.64% 0.00% 99.64% 0.00% 99.64% 0.00% 99.64 %' 0.00% Schedule Payment - Max Amount Owed -TIF #12 11 01 01 01 0 1 01 0 01 0 Fridley Cash Flow 2010b.xls Prepared by Monroe Moxness Berg PA 4/29/2010