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08-15-2013 City Council Special Meeting Packet City of Grand Island Thursday, August 15, 2013 Special Meeting Packet City Council: Linna Dee Donaldson Scott Dugan John Gericke Peg Gilbert Chuck Haase Julie Hehnke Vaughn Minton Mitchell Nickerson Bob Niemann Mike Paulick Mayor: Jay Vavricek City Administrator: Mary Lou Brown City Clerk: RaNae Edwards 7:00 PM Council Chambers - City Hall 100 East 1st Street Grand Island Special Meeting - 8/15/2013 Page 1 / 45 City of Grand Island Thursday, August 15, 2013 Call to Order This is an open meeting of the Grand Island City Council. The City of Grand Island abides by the Open Meetings Act in conducting business. A copy of the Open Meetings Act is displayed in the back of this room as required by state law. The City Council may vote to go into Closed Session on any agenda item as allowed by state law. Invocation Pledge of Allegiance Roll Call A - SUBMITTAL OF REQUESTS FOR FUTURE ITEMS Individuals who have appropriate items for City Council consideration should complete the Request for Future Agenda Items form located at the Information Booth. If the issue can be handled administratively without Council action, notification will be provided. If the item is scheduled for a meeting or study session, notification of the date will be given. B - RESERVE TIME TO SPEAK ON AGENDA ITEMS This is an opportunity for individuals wishing to provide input on any of tonight's agenda items to reserve time to speak. Please come forward, state your name and address, and the Agenda topic on which you will be speaking. Grand Island Special Meeting - 8/15/2013 Page 2 / 45 City of Grand Island Thursday, August 15, 2013 Special Meeting Item -1 Community Redevelopment Authority 2013-2014 Budget Staff Contact: Chad Nabity Grand Island Special Meeting - 8/15/2013 Page 3 / 45 Council Agenda Memo From:Chad Nabity, AICP, Director Meeting:August 15, 2013 Subject:Community Redevelopment Authority 2013-2014 Annual Budget Item #’s:1 Presenter(s):Chad Nabity, AICP, Director It is my privilege to present to you the budget for the Community Redevelopment Authority for 2013-2014. This plan and budget continues the high-quality services that have enabled the CRA to partner with the City of Grand Island, private developers and businesses and with property owners in the blighted and substandard areas to make Grand Island vibrant, clean, safe and attractive. The CRA budget for 2013-2014 is offered to you with a review of the responsibilities of the CRA. Those responsibilities and abilities are outlined in State Statutes and are summarized, in part, as follows: The creation of Redevelopment Authority was authorized by the Nebraska Legislature in order to provide communities with the ability to address certain areas of a city in need of improvement and development. Powers granted to Community Redevelopment Authorities are outlined in Chapter l8 of the Statutes and include the ability to expend funds to acquire substandard or blighted areas, make public improvements, and assist with development and redevelopment projects in specified areas. The Authority has virtually the same powers as any political subdivision, including borrowing money, issuing bonds, undertaking surveys and appraisals and asking for a levy of taxes. A five-member board, appointed by the Mayor with the approval of the City Council, governs the CRA. The CRA is administered by a Director and devotes the overwhelming share of its resources to highly visible and effective programs. The CRA funds its programs primarily through assessments on taxable properties within the Grand Island city limits. BLIGHTED AND SUBSTANDARD AREAS There are twelve (12) designated Blighted and Substandard Areas within the Grand Island City Limits (see attached map). The City of Grand Island has the authority to Grand Island Special Meeting - 8/15/2013 Page 4 / 45 designate up to 35% of the community a blighted and substandard. At present 18.2% of the City has been designated blighted and substandard. Council has approved one blight study during the last year, Copper Creek. CRA MISSION The CRA’s mission is to reduce, slow or eliminate blighting influences on property in those areas that have been designated as blighted and substandard by the Grand Island City Council. They do this by encouraging new investment and improved infrastructure in older areas of the community through the use of tax increment financing. They also take an active role in purchasing and demolishing properties that need to be cleared. This property is then made available for redevelopment. FISCAL RESOURCES General Revenues for 2013-2014 The CRA is requesting property tax revenues of $667,500 including $195,000 for Lincoln Pool Construction and Bonds and $472,500 for all other CRA programs. The program dollars are slightly more than the amount requested for the 2009 to 2013 budgets and down from $475,000 in 2008-09 and down from $500,000 in 2007-2008. The CRA is requesting the same levy that was approved last year. This will allow the CRA to meet obligations for the Lincoln Park Pool and continue with their other successful programs. Historically, the levies and tax asking have been: 2012- 2013 2011- 2012 2010- 2011 2009- 2010 2008- 2009 2007-2008 2006- 2007 0.026 0.026 0.017742 $0.018076 $0.020790 $0.0225655 $0.022824 $667,500 $639,405 $425,000 $425,000 $475,000 $500,000 $477,204 Program Funding The CRA is proposing a budget with funding levels returning to near the levels they were prior to the 2012-2013 budget year. The CRA has or will make final payments on several large multi-year projects including the Grand Theater façade and funding the heat in the sheep barn at the Fonner Park. The Community Redevelopment Authority has the ability to assist private developers and governmental entities with the commercial, residential or mixed-use redevelopment projects throughout the City. Specific detail on projects is as follows: Purchase of Dilapidated Properties/Infrastructure. The 2013-2014 budget includes $50,000 for the acquisition of substandard properties in the blighted and substandard areas and for the provision of infrastructure. The Authority will consider any property within the designated areas. Grand Island Special Meeting - 8/15/2013 Page 5 / 45 Facade Development. For the façade development program $150,000 has been budgeted, including grants and interest buy down these projects are unidentified at this time. This program has been used extensively in the Downtown area but is available to all blighted and substandard areas. The CRA approved façade projects that used the full allocation of façade dollars for the 2012-13 fiscal year in October of 2012 and has been holding an application for the 2013-14 fiscal year since January. Other Projects. In the blighted and substandard areas $100,000 has been reserved for other projects. In the 2012-13 fiscal year this funding was used: o to provide matching funds for a housing study for the City of Grand Island. o to provide funding for the installation of fire sprinkler line necessary for the redevelopment of the Gibby’s Pool Hall Building at Eddy and 4th Street. This funding can be assigned to specific projects including but not limited to infrastructure improvements in the blighted and substandard areas that would support larger redevelopment plans. The CRA has used this funding item in the past to fund additional façade improvement projects and to make grants to fund specific projects for the: Business Improvement Districts, the Grand Island Parks Department, Fonner Park, The Central Nebraska Humane Society, St. Stephens, Habitat for Humanity and other community groups for specific projects that meet the mission of the CRA. CONCLUSION This budget provides for measured funding of redevelopment efforts during the 2013- 2014 fiscal year. The investments this community has made in housing, redevelopment efforts, infrastructure and economic development, bode well for the future of the community. The CRA will also continue to examine the community to identify areas that might benefit from a Blighted and Substandard declaration and to review and recommend approval of redevelopment plan amendments for tax increment financing projects on both large and small scale developments. All of the tools used by the CRA are necessary for them to accomplish their mission: to reduce, slow or eliminate blighting influences on property in those areas that have been designated as blighted and substandard by the Grand Island City Council. Grand Island Special Meeting - 8/15/2013 Page 6 / 45 Grand Island Special Meeting - 8/15/2013 Page 7 / 45 COMMUNITY REDEVELOPMENT AUTHORITY FY 2013- 2014 BUDGET 2008 2009 2010 2011 2012 2013 2013 2014 Actual Actual Actual Actual Actual Budget Forecasted Budget CONSOLIDATED Beginning Cash 952,497 1,236,622 1,547,542 985,902 923,823 298,766 186,509 197,191 REVENUE: Property Taxes-CRA 491,044 487,610 442,832 421,109 464,412 446,578 437,618 472,500 Property Taxes-Lincoln Pool - - - - 154,234 207,859 201,787 195,000 Property Taxes-TIF's 257,199 267,523 205,341 312,136 404,016 438,016 332,998 575,124 Loan Proceeds - - - - Motor Vehicle Tax 2,557 2,434 2,156 1,872 2,658 Interest Income-CRA 41,561 14,889 19,804 2,403 4,667 1,000 2,000 1,000 Interest Income - TIF's 954 741 334 217 165 - - - Loan Income (Poplar Street Water Line) 5,000 1,800 5,000 Land Sales - 47,335 - 30,000 - 100,000 - 100,000 Bond Proceeds - Lincoln Pool - - - - - 1,800,000 1,800,000 - Other Revenue 1,300 6,525 10,000 10,500 12,552 22,000 12,000 22,000 Other Revenue - TIF's 13,304 15,514 12,361 12,143 10,064 - - - TOTAL REVENUE 807,920 842,571 692,826 790,379 1,052,768 3,020,453 2,788,203 1,370,624 ***MAKE SURE THESE TOTALS MATCH THE TOTAL EXPENSES IN THE BOTTOM BELOW! TOTAL RESOURCES 1,760,417 2,079,193 2,240,368 1,776,281 1,976,591 3,319,219 2,974,713 1,567,815 EXPENSES Auditing & Accounting 5,000 7,601 5,392 4,998 4,025 5,000 4,000 5,000 Legal Services 2,143 4,829 3,060 2,389 2,187 3,000 3,000 3,000 Consulting Services - - - - - 10,000 5,000 10,000 Contract Services 34,362 26,122 174,875 78,795 44,428 55,000 55,000 65,000 Printing & Binding 568 - - - - 1,000 - 1,000 Other Professional Services 4,113 - - 6,393 7,599 5,000 - 5,000 General Liability Insurance - - - - - 250 250 250 Postage 142 159 202 712 328 200 200 200 Legal Notices 828 750 613 881 1,979 2,500 1,500 2,500 Licenses & Fees - - - - - - - - Travel & Training - - - - 161 1,000 200 1,000 Other Expenditures - - - 94 796 - - - Office Supplies 106 38 328 746 - 300 300 300 Supplies - - - - - 300 - 300 Land 33,090 129 448,720 2,002 - 20,000 - 50,000 Façade Improvement-to be applied for 207,871 241,793 354,015 442,155 1,146,639 120,000 117,000 150,000 Lincoln Pool Bond Proceeds pay out - - - - 180,658 1,800,000 1,880,062 - Other Projects - 2,858 - - - 50,000 - 100,000 Property Taxes South Locust Project - 11,000 11,000 11,000 2nd Street BID - - - - - - Outstanding Façade Improvement Grants - 318,000 200,000 - Railroad Horns - - - - Other Committed Projects - 134,000 152,000 40,000 Property Management - - - - Bond Payment /Fees 207,859 - 207,859 Debt-Lincoln Pool - - - Lincoln Pool Principal Bond Payment - 170,000 Lincoln Pool Interest Bond Payment 15,105 23,828 Bond Principal-TIF's 145,498 161,935 199,617 255,618 350,317 396,334 291,223 541,944 Bond Interest-TIF's 93,076 85,445 74,453 63,170 50,965 41,682 41,682 33,180 TOTAL EXPENSES 526,796 531,658 1,261,276 857,952 1,790,082 3,182,425 2,777,522 1,421,360 ***MAKE SURE THESE TOTALS MATCH THE TOTAL EXPENSES IN THE BOTTOM SECTION! INCREASE(DECREASE) IN CASH 281,124 310,912 (568,451) (67,572) (737,314) (161,972) 10,681 (50,736) ENDING CASH 1,233,621 1,547,534 979,091 918,329 186,509 136,794 197,191 146,455 LESS COMMITMENTS - - - - - AVAILABLE CASH 1,233,621 1,547,534 979,091 918,329 186,509 136,794 197,191 146,455 CRA CASH 1,141,841 1,449,393 937,028 870,571 152,203 7,249 69,143 17,234 LINCOLN POOL CASH - - - - (26,424) 81,787 80,196 81,368 TIF CASH 91,781 98,141 42,063 47,758 60,730 47,758 47,851 47,852 TOTAL CASH 1,233,621 1,547,534 979,091 918,329 186,509 136,794 197,191 146,455 Grand Island Special Meeting - 8/15/2013 Page 8 / 45 COMMUNITY REDEVELOPMENT AUTHORITY FY 2013- 2014 BUDGET 2008 2009 2010 2011 2012 2013 2013 2014 Actual Actual Actual Actual Actual Budget Forecasted Budget CRA REVENUES GENERAL OPERATIONS: 01 Property Taxes 491,044 487,610 442,832 421,109 464,412 446,578 437,618 472,500 Property Taxes-Lincoln Pool Levy 154,234 207,859 201,787 195,000 Motor Vehicle Tax 2,557 2,434 2,156 1,872 2,658 Interest Income 41,561 14,889 19,804 2,403 4,667 1,000 2,000 1,000 Loan Income (Poplar Street Water Line) 5,000 1,800 5,000 Land Sales - 47,335 - 30,000 100,000 - 100,000 Bond Proceeds Lincoln Pool 1,800,000 1,800,000 Other Revenue & Motor Vehicle Tax 1,300 6,525 10,000 10,500 12,552 22,000 12,000 22,000 TOTAL 536,463 558,792 474,791 465,884 638,523 2,582,437 2,455,205 795,500 GILI TRUST-07 Property Taxes 66,410 65,817 65,694 66,223 32,019 Interest Income 548 - 12 - - Other Revenue 560 277 8 511 TOTAL 67,518 66,094 65,702 66,235 32,530 - - - CHERRY PARK LTD II-08 Property Taxes 62,743 91,836 32,832 63,374 64,641 59,180 59,180 29,588 Interest Income 251 497 301 186 157 - - - Other Revenue - - TOTAL 62,994 92,334 33,133 63,561 64,797 59,180 59,180 29,588 GENTLE DENTAL-09 Property Taxes 3,497 4,427 4,479 4,512 4,659 4,202 4,202 4,202 Interest Income 3 1 2 2 1 - - - Other Revenue 947 2,610 - - - TOTAL 4,447 7,037 4,481 4,514 4,660 4,202 4,202 4,202 PROCON TIF-10 Property Taxes 18,138 17,925 17,972 18,163 27,675 19,162 19,162 19,162 Interest Income 53 36 5 4 2 - - - Other Revenue 972 232 1,172 1,555 233 TOTAL 19,163 18,193 19,148 19,722 27,910 19,162 19,162 19,162 WALNUT HOUSING PROJECT-11 Property Taxes 93,632 62,942 33,089 63,871 65,147 74,472 74,472 74,472 Interest Income 100 207 26 13 6 - - - Other Revenue 10,825 12,395 11,180 10,588 9,320 TOTAL 104,557 75,544 44,296 74,471 74,473 74,472 74,472 74,472 BRUNS PET GROOMING-12 Property Taxes 9,536 9,575 10,502 6,727 19,667 13,500 12,755 13,500 Interest Income - - TOTAL 9,536 9,575 10,502 6,727 19,667 13,500 12,755 13,500 Grand Island Special Meeting - 8/15/2013 Page 9 / 45 COMMUNITY REDEVELOPMENT AUTHORITY FY 2013- 2014 BUDGET 2008 2009 2010 2011 2012 2013 2013 2014 Actual Actual Actual Actual Actual Budget Forecasted Budget GIRAD VET CLINIC-13 Property Taxes 3,242 4,940 13,855 350 18,736 14,500 14,037 14,500 Interest Income - - - - - - - TOTAL 3,242 4,940 13,855 350 18,736 14,500 14,037 14,500 GEDDES ST APTS - PROCON-14 Property Taxes 1,195 14,809 29,185 41,923 30,000 29,099 30,000 Interest Income - - - - - - - TOTAL - 1,195 14,809 29,185 41,923 30,000 29,099 30,000 SOUTHEAST CROSSINGS-15 Property Taxes - 8,866 12,109 12,200 12,616 12,000 8,674 12,000 Interest Income - - - - - - - TOTAL - 8,866 12,109 12,200 12,616 12,000 8,674 12,000 POPLAR STREET WATER-16 Property Taxes - - - - 2,052 2,500 1,826 2,500 Interest Income - - - - - - - - Other Revenue - TOTAL - - - - 2,052 2,500 1,826 2,500 CASEY'S FIVE POINTS-17 Property Taxes - 4,429 8,670 10,000 8,670 10,000 Interest Income - - - - - TOTAL CASEY'S FIVE POINTS - - - 4,429 8,670 10,000 8,670 10,000 SOUTHPOINTE HOTEL-18 Property Taxes - - - 41,479 85,341 90,000 88,000 90,000 Interest Income - - - - TOTAL SOUTHPOINTE HOTEL - - - 41,479 85,341 90,000 88,000 90,000 TODD ENCK-19 Property Taxes - - - 1,622 6,059 2,500 3,126 3,200 Interest Income - - - - - TOTAL TC ENCK - - - 1,622 6,059 2,500 3,126 3,200 SKAGWAY - 20 Property Taxes - - - - - 55,000 - 55,000 Interest Income - - - - - - TOTAL SKAGWAY - 20 - - - - - 55,000 - 55,000 JOHN SCHULTE CONSTRUCTION-21 Property Taxes - - - - 4,449 6,000 4,448 6,000 Interest Income - - - - - - TOTAL JOHN SCHULTE CONSTRUCTION - - - - 4,449 6,000 4,448 6,000 PHARMACY PROPERTIES INC-22 Property Taxes - - - - 10,363 11,000 5,347 11,000 Interest Income - - - - - - TOTAL PHARMACY PROPERTIES INC - - - - 10,363 11,000 5,347 11,000 KEN-RAY LLC-23 Property Taxes - - - - - 34,000 - 34,000 Interest Income - - - - - - TOTAL KEN-RAY LLC - - - - - 34,000 - 34,000 COUNTY FUND #8598 Property Taxes - - - - - - - - Interest Income - - - - - - TOTAL COUNTY FUND #8598 - - - - - - - - ARNOLD WENN-Duplex 13th & Huston-NEW 2013-2014 Property Taxes - - - - - - - 3,000 Interest Income - - - - - - TOTAL ARNOLD WENN - - - - - - - 3,000 TOKEN PROPERTIES LLC -Duplex N Ruby-NEW 2013-2014 Property Taxes - - - - - - - 3,000 Interest Income - - - - - - Grand Island Special Meeting - 8/15/2013 Page 10 / 45 COMMUNITY REDEVELOPMENT AUTHORITY FY 2013- 2014 BUDGET 2008 2009 2010 2011 2012 2013 2013 2014 Actual Actual Actual Actual Actual Budget Forecasted Budget TOTAL TOKEN PROPERTIES LLC - - - - - - - 3,000 STRATFORD PLAZA-HOWARD JOHNSON-NEW 2013-2014 Property Taxes - - - - - - - 15,000 Interest Income - - - - - - TOTAL STRATFORD PLAZA - - - - - - - 15,000 EIG GRAND ISLAND LLC-STATE STREET-NEW 2013-2014 Property Taxes - - - - - - - 40,000 Interest Income - - - - - - TOTAL EIG GRAND ISLAND LLC - - - - - - - 40,000 BAKER DEVELOPMENT -NEW 2013-2014 Property Taxes - - - - - - - 3,000 Interest Income - - - - - - TOTAL BAKER DEVELOPMENT - - - - - - - 3,000 TOKEN PROPERTIES LLC (CAREY ST) -NEW 2013-2014 Property Taxes - - - - - - - 3,000 Interest Income - - - - - - TOTAL TOKEN PROPERTIES LLC(CAREY ST) - - - - - - - 3,000 GORDMAN GRAND ISLAND LLC -NEW 2013-2014 Property Taxes - - - - - - - 40,000 Interest Income - - - - - - TOTAL GORDMAN GRAND ISLAND LLC - - - - - - - 40,000 TOKEN PROPERTIES LLC (KIMBALL ST)-NEW 2013-2014 Property Taxes - - - - - - - 3,000 Interest Income - - - - - - TOTAL TOKEN PROPERTIES LLC (KIMBALL ST) - - - - - - - 3,000 AUTO GROUP -PINE ST & S LOCUST -NEW 2013-2014 Property Taxes - - - - - - - 10,000 Interest Income - - - - - - TOTAL AUTO GROUP - - - - - - - 10,000 HABITAT (ST PAUL RD)-NEW 2013-2014 Property Taxes - - - - - - - 6,000 Interest Income - - - - - - TOTAL HABITAT - - - - - - - 6,000 CHIEF FABRICATION(ADAMS ST)-NEW 2013-2014 Property Taxes - - - - - - - 40,000 Interest Income - - - - - - TOTAL CHIEF FABRICATION - - - - - - - 40,000 PRIDON LLC-NEW 2013-2014 Property Taxes - - - - - - - - Interest Income - - - - - - TOTAL PRIDON LLC - - - - - - - - COPPER CREEK-NEW 2013-2014 Property Taxes - - - - - - - - Interest Income - - - - - - TOTAL COPPER CREEK - - - - - - - - TOTAL REVENUE 807,920 842,571 692,826 790,379 1,052,768 3,020,453 2,788,203 1,370,624 Grand Island Special Meeting - 8/15/2013 Page 11 / 45 COMMUNITY REDEVELOPMENT AUTHORITY FY 2013- 2014 BUDGET 2008 2009 2010 2011 2012 2013 2013 2014 Actual Actual Actual Actual Actual Budget Forecasted Budget EXPENSES EXPENSES CRA GENERAL OPERATIONS: 01 Auditing & Accounting 5,000 7,601 4,392 3,998 4,025 5,000 4,000 5,000 Legal Services 2,143 4,829 3,060 2,389 2,187 3,000 3,000 3,000 Consulting Services - - - - - 10,000 5,000 10,000 Contract Services 34,362 26,122 84,977 40,666 44,428 55,000 55,000 65,000 Printing & Binding 568 - - - - 1,000 - 1,000 Other Professional Services 4,113 - - 6,393 7,599 5,000 - 5,000 General Liability Insurance - - - - - 250 250 250 Postsge 142 159 202 712 328 200 200 200 Legal Notices 828 750 613 881 1,979 2,500 1,500 2,500 Licenses & Fees - - - - - - - Travel & Training - - - - 161 1,000 200 1,000 Other Expenditures - - - 94 796 - - - Office Supplies 106 38 328 746 - 300 300 300 Supplies - - - - - 300 - 300 Land 33,090 129 448,720 2,002 - 20,000 - 50,000 - - - DEBT - - - Bond Payments/Fees 207,859 - 207,859 Lincoln Pool Principal Bond Payment - 170,000 Lincoln Pool Interest Bond Payment 15,105 23,828 Payment to City-Lincoln Pool engineering fees - - PROJECTS: 05 - - - Façade Improvement 207,871 241,793 354,015 442,155 1,146,639 120,000 117,000 150,000 Lincoln Pool Construction From Bond Proceeds - - - 180,658 1,800,000 1,880,062 2nd Street BID - - - - - - Outstanding Façade Improvement Grants - - - 318,000 200,000 Railroad Horns - - - - - Other Committed Projects - - - 134,000 152,000 40,000 Other Projects - 2,858 - - 50,000 100,000 Property Taxes BID Fees - - - - 11,000 11,000 11,000 Property Management - - - - - - - TOTAL CRA OPERATING EXPENSES 288,221 284,279 896,308 500,035 1,388,800 2,744,409 2,444,617 846,237 GILI TRUST-07 Bond Principal 47,159 51,009 55,158 59,654 33,066 - - - Bond Interest 18,622 14,779 10,622 6,126 1,325 - - - Other Expenditures - - - - - TOTAL GILI EXPENSES 65,781 65,788 65,780 65,780 34,390 - - - CHERRY PARK LTD II-08 Bond Principal 36,824 39,729 42,864 46,245 49,894 53,831 53,831 28,486 Bond Interest 22,356 19,451 16,316 12,935 9,286 5,349 5,349 1,102 TOTAL CHERRY PARK EXPENSES 59,180 59,180 59,180 59,180 59,180 59,180 59,180 29,588 GENTLE DENTAL-09 Bond Principal 2,082 2,236 2,395 2,566 2,745 2,986 2,986 3,195 Bond Interest 2,120 1,966 1,807 1,636 1,457 1,216 1,216 1,007 TOTAL GENTLE DENTAL 4,202 4,202 4,202 4,202 4,202 4,202 4,202 4,202 PROCON TIF-10 Bond Principal 10,601 9,064 10,183 10,829 11,641 12,467 12,467 13,355 Bond Interest 8,560 10,098 8,979 8,333 7,521 6,695 6,695 5,807 TOTAL PROCON TIF 19,162 19,162 19,162 19,162 19,162 19,162 19,162 19,162 WALNUT HOUSING PROJECT-11 Bond Principal 33,055 35,321 37,743 40,331 43,096 46,051 46,051 49,209 Bond Interest 41,417 39,151 36,729 34,141 31,376 28,421 28,421 25,263 TOTAL WALNUT HOUSING PROJECT 74,472 74,472 74,472 74,472 74,472 74,472 74,472 74,472 Grand Island Special Meeting - 8/15/2013 Page 12 / 45 COMMUNITY REDEVELOPMENT AUTHORITY FY 2013- 2014 BUDGET 2008 2009 2010 2011 2012 2013 2013 2014 Actual Actual Actual Actual Actual Budget Forecasted Budget BRUNS PET GROOMING-12 Bond Principal 9,536 9,575 10,502 6,727 19,667 13,500 13,170 13,500 Bond Interest - - - - - TOTAL BRUNS PET GROOMING 9,536 9,575 10,502 6,727 19,667 13,500 13,170 13,500 GIRARD VET CLINIC-13 Bond Principal 6,242 4,940 13,855 350 18,736 14,500 14,037 14,500 Bond Interest - - - - - TOTAL GIRARD VET CLINIC 6,242 4,940 13,855 350 18,736 14,500 14,037 14,500 GEDDES ST APTS - PROCON-14 Bond Principal - 1,195 14,809 29,185 41,923 30,000 28,591 30,000 Bond Interest - - - - - TOTAL GEDDES ST APTS - PROCON - 1,195 14,809 29,185 41,923 30,000 28,591 30,000 SOUTHEAST CROSSINGS-15 Bond Principal - 8,866 12,109 12,200 12,616 12,000 8,674 12,000 Bond Interest - - - - - TOTAL SOUTHEAST CROSSINGS - 8,866 12,109 12,200 12,616 12,000 8,674 12,000 POPLAR STREET WATER-16 Auditing & Accounting - - 1,000 - - - Contract Services - - 89,899 38,129 - Bond Principal - - - - 2,052 2,500 1,826 2,500 Bond Interest - - - - - TOTAL POPLAR STREET WATER - - 90,899 38,129 2,052 2,500 1,826 2,500 CASEY'S FIVE POINTS-17 Bond Principal - 4,429 8,670 10,000 8,670 10,000 Bond Interest - - - - - TOTAL CASEY'S FIVE POINTS - - - 4,429 8,670 10,000 8,670 10,000 SOUTHPOINTE HOTEL-18 Bond Principal - 41,479 85,341 90,000 88,000 90,000 Bond Interest - - - - - TOTAL SOUTHPOINTE HOTEL - - - 41,479 85,341 90,000 88,000 90,000 TODD ENCK PROJECT - 19 Bond Principal - 1,622 6,059 2,500 3,126 3,200 Bond Interest - - - - - TOTAL TODD ENCK PROJECT - - - 1,622 6,059 2,500 3,126 3,200 SKAGWAY - 20 Auditing & Accounting - - - 1,000 - Bond Principal - - - 55,000 55,000 Bond Interest - - - - - TOTAL SKAGWAY - - - 1,000 - 55,000 - 55,000 JOHN SCHULTE CONSTRUCTION-21 Bond Principal - - - - 4,449 6,000 4,448 6,000 Bond Interest - - - - - TOTAL JOHN SCHULTE CONSTRUCTION - - - - 4,449 6,000 4,448 6,000 PHARMACY PROPERTIES INC-22 Bond Principal - - - - 10,363 11,000 5,347 11,000 Bond Interest - - - - TOTAL PHARMACY PROPERTIES INC - - - - 10,363 11,000 5,347 11,000 KEN-RAY LLC-23 Bond Principal - - - - - 34,000 - 34,000 Bond Interest - - - - - TOTAL KEN-RAY LLC - - - - - 34,000 - 34,000 COUNTY FUND #8598 Bond Principal - - - - - - - Bond Interest - - - - - TOTAL COUNTY FUND #8598 - - - - - - - - ARNOLD WENN-Duplex 13th & Huston-NEW 2013-2014 Bond Principal - - - - - - 3,000 Bond Interest - - - - - TOTAL ARNOLD WENN - - - - - - - 3,000 TOKEN PROPERTIES LLC-Duplex N Ruby-NEW 2013-2014 Bond Principal - - - - - - 3,000 Grand Island Special Meeting - 8/15/2013 Page 13 / 45 COMMUNITY REDEVELOPMENT AUTHORITY FY 2013- 2014 BUDGET 2008 2009 2010 2011 2012 2013 2013 2014 Actual Actual Actual Actual Actual Budget Forecasted Budget Bond Interest - - - - - TOTAL TOKEN PROPERTIES LLC - - - - - - - 3,000 STRATFORD PLAZA LLC (HOWARD JOHNSONS)- New 2013-2014 Bond Principal - - - - - - 15,000 Bond Interest - - - - - TOTAL STRATFORD PLAZA - - - - - - - 15,000 EIG GRAND ISLAND LLC-STATE ST - New 2013-2014 Bond Principal - - - - - - 40,000 Bond Interest - - - - - TOTAL EIG GRAND ISLAND LLC - - - - - - - 40,000 BAKER DEVELOPMENT - New 2013-2014 Bond Principal - - - - - - 3,000 Bond Interest - - - - - TOTAL BAKER DEVELOPMENT - - - - - - - 3,000 TOKEN PROPERTIES LLC (CAREY ST) - New 2013-2014 Bond Principal - - - - - - 3,000 Bond Interest - - - - - TOTAL TOKEN PROPERTIES LLC - - - - - - - 3,000 GORDMAN GRAND ISLAND - New 2013-2014 Bond Principal - - - - - - 40,000 Bond Interest - - - - - TOTAL GORDMAN GRAND ISLAND - - - - - - - 40,000 TOKEN PROPERTIES LLC(KIMBALL ST) - New 2013-2014 Bond Principal - - - - - - 3,000 Bond Interest - - - - - TOTAL TOKEN PROPERTIES LLC - - - - - - - 3,000 AUTO GROUP -PINE ST & LOCUST - New 2013-2014 Bond Principal - - - - - - 10,000 Bond Interest - - - - - TOTAL AUTO GROUP - - - - - - - 10,000 HABITAT (ST PAUL RD) - New 2013-2014 Bond Principal - - - - - - 6,000 Bond Interest - - - - - TOTAL HABITAT - - - - - - - 6,000 CHIEF FABRICATION -ADAMS ST - New 2013-2014 Bond Principal - - - - - - 40,000 Bond Interest - - - - - TOTAL CHIEF FABRICATION - - - - - - - 40,000 PRIDON LLC - New 2013-2014 Bond Principal - - - - - - - Bond Interest - - - - - TOTAL PRIDON LLC - - - - - - - - COPPER CREEK - New 2013-2014 Bond Principal - - - - - - - Bond Interest - - - - - TOTAL COPPER CREEK - - - - - - - - Blank TIFF - New 2013-2014 Bond Principal - - - - - - - Bond Interest - - - - - TOTAL BLANK TIF - - - - - - - - Blank TIFF - New 2013-2014 Bond Principal - - - - - - - Bond Interest - - - - - TOTAL BLANK TIF - - - - - - - - Blank TIFF - New 2013-2014 Bond Principal - - - - - - - Bond Interest - - - - - TOTAL BLANK TIF - - - - - - - - Blank TIFF - New 2013-2014 Bond Principal - - - - - - - Bond Interest - - - - - Grand Island Special Meeting - 8/15/2013 Page 14 / 45 COMMUNITY REDEVELOPMENT AUTHORITY FY 2013- 2014 BUDGET 2008 2009 2010 2011 2012 2013 2013 2014 Actual Actual Actual Actual Actual Budget Forecasted Budget TOTAL BLANK TIF - - - - - - - - TOTAL EXPENSES 526,796 531,658 1,261,276 857,952 1,790,082 3,182,425 2,777,522 1,421,360 Grand Island Special Meeting - 8/15/2013 Page 15 / 45 COMMUNITY REDEVELOPME NT AUTHORITY CRA Budget with Lincoln Park Pool 2013 Budget 2013 Forecasted 2014 Budget Revenue 3,020,453 2,788,203 1,370,624 Expenses Operating 83,500 69,450 93,550 Program 653,000 480,000 351,000 TIF/Bond Payments 438,016 332,905 575,124 Lincoln Pool 2,005,574 1,895,763 195,000 Total Expenses 3,180,090 2,777,118 1,214,574 Property Tax Asking of $667,500 proposed Levy $0.026 Grand Island Special Meeting - 8/15/2013 Page 16 / 45 COMMUNITY REDEVELOPME NT AUTHORITY CRA Budget Highlights Operating Expenses $93,550 budgeted up from $83,500 Façade Improvement $150,000 up from $120,000 Property Purchase $50,000 up from $20,000 Lincoln Pool Bond Payment Principal and Interest of $195,000 Other Projects $100,000 up from $50,000 Grand Island Special Meeting - 8/15/2013 Page 17 / 45 COMMUNITY REDEVELOPME NT AUTHORITY CRA Budget Highlights Carry Over Projects: Downtown Projects (Lighting) Housing Study with GIAEDC Fire Sprinkler Project for Gibby’s Bar Property Grand Island Special Meeting - 8/15/2013 Page 18 / 45 City of Grand Island Thursday, August 15, 2013 Special Meeting Item -2 Employee Pension Reserve Funds Staff Contact: Jaye Monter Grand Island Special Meeting - 8/15/2013 Page 19 / 45 Council Agenda Memo From:Jaye Monter, Finance Director Meeting:August 13, 2013 Subject:Employee Pension Reserve Funds Item #’s:2 Presenter(s):Jaye Monter, Finance Director Background The City of Grand Island’s budget includes three fiduciary funds to account for assets held in trust for pension benefits of police and fire employees subject to a defined benefit pension plan. The subject of the excess funds in the Fire Reserve Fund was part of the January 15, 2013 Study Session involving Pre-84 Retiree Pension plans. Several outside experts were present on January 15, to help answer Council’s questions. Excess funds from the Fire Reserve Fund are transferred to the General Fund each budget year to cover employer pension costs. Discussion While the nets assets of the Fire Reserve Fund remain in excess of future liabilities, the net assets of the Police Reserve Fund are not sufficient to meet future obligations of pension benefits for the remaining 6 pre-84 police officers and one disabled police officer. Tonight’s discussion will focus on the needs of each fiduciary fund. Robert Evnen from Woods & Aitken, LLP is here tonight to assist Council with this discussion. Conclusion This item is presented to the City Council in a Study Session to allow for any questions to be answered and to create a greater understanding of the issue at hand. Grand Island Special Meeting - 8/15/2013 Page 20 / 45 Finance Employee Pension Reserve Funds August 15, 2013 Grand Island Special Meeting - 8/15/2013 Page 21 / 45 Finance Pre-84 Retiree Pension Study Session January 15, 2013 Grand Island Special Meeting - 8/15/2013 Page 22 / 45 Finance Gregg Rueschhoff ASA, Principal & Consulting Actuary Milliman, Inc. Jay Huston CIC Ryder, Rosacker, McCue & Huston Terry Galloway CPA, CGFM, CFE, CVA, PFS Almquist, Maltzahn, Galloway & Luth, CPAs Greg Anderson Vice President and Trust Officer, Relationship Manager Wells Fargo Institutional Retirement and Trust Robert Evnen Woods & Aitken LLP Rodney Cerny CFA, Senior Vice President Smith Hayes Advisors Inc. Joining us Jan 15, 2013 Grand Island Special Meeting - 8/15/2013 Page 23 / 45 Finance Joining us August 15, 2013 Robert Evnen Woods & Aitken LLP Grand Island Special Meeting - 8/15/2013 Page 24 / 45 Finance The Question To Be Answered August 15, 2013… 1)Are the cash reserves in the three employee pension reserve funds of the City part of the pension plan covered by State Statutes? Grand Island Special Meeting - 8/15/2013 Page 25 / 45 Finance Jan 15, 2013 800 Fund - Police and Fire Pension Fund - accounts for direct pension payments to personnel who retired prior to 84 under a defined benefit plan - 24 remain 805 Fund - Police Reserve Fund - accounts for administration of the pre -84 police officers pension benefits under a defined benefit plan- 6 remain 810 Fund - Fire Reserve Fund - accounts for administration of the pre- 84 firefighters pension benefits under a defined benefit plan- 1 remain 4 – Budget – Cash Reserves vs. Unallocated Funds Cash Balances in the City’s Budget Grand Island Special Meeting - 8/15/2013 Page 26 / 45 Finance Police Pension Plan – 2 Accounts Employee’s Retirement Account Employee Contribution – 6% Employer Contribution – 6% Unallocated Forfeiture Account Unvested Employer Contributions 4 – Budget – Cash Reserves vs. Unallocated Funds Jan 15, 2013 Fire Pension Plan – 2 Accounts Employee’s Retirement Account Employee Contribution – 6½% Employer Contribution – 13% Unallocated Forfeiture Account Unvested Employer Contributions Cash Balances NOT in the City’s Budget Retirement Plans through Wells Fargo Grand Island Special Meeting - 8/15/2013 Page 27 / 45 Finance Unallocated Forfeiture account Represent funds accumulated in an account within the pension plan from unvested employer contributions Subject to State Statutes 16-1023-1025 Unallocated Funds in Pension Plan Grand Island Special Meeting - 8/15/2013 Page 28 / 45 Finance Statement of Net Assets - Fiduciary Funds September 30, 2012 (excerpt from audit report, p. 26) Employee Pension Reserve Funds ASSETS Cash 9,249 Investments 5,125,906 Accounts receivable - Special assessments receivable - Total assets 5,135,155 LIABILITIES Due to other funds 512,914 Agency liabilities - Pension liability 1,160,256 Total liabilities 1,673,170 NET ASSETS Held in trust for pension benefits $ 3,461,985 Grand Island Special Meeting - 8/15/2013 Page 29 / 45 Finance July 31, 2013 800 Fund Police & Fire Reserve 805 Fund Police Reserve 810 Fund Fire Reserve Total Employee Reserve Funds Cash and Investments 1,516,948 1,082 3,789,849 5,307,879 Liabilities Pension liability-Retirees before 1984 1,160,256 - - 1,160,256 Pre-84 6-Police Officers-1-Firefigher - Jan 15, 2013 448,094 35,322 483,416 Pension Disabilities-Police/Fire-Present Value 418,906 542,458 961,364 Total Liabilities 1,160,256 867,000 577,780 2,605,036 Net Assets 356,692 (865,918) 3,212,069 2,702,843 Proposed Transfers for 2013-2014 Budget Balance Sheet Transfer between Funds (355,000) 355,000 From Fire to Gen Fund-Employer Pension Fire - 13% (450,000) (450,000) From Fire to Police to Cover Future Liabilities 867,000 (867,000) - From Fire to Gen Fund-Reimb Cole/Kortum 2013 (153,000) (153,000) - Net Assest at 7-31-13 1,692 1,082 2,097,069 2,099,843 Grand Island Special Meeting - 8/15/2013 Page 30 / 45 Finance The Next Question To Be Answered August 15, 2013… 1)What effect will these proposed budget transfers have on the 2013-2014 General Fund presentation of August 6, 2013? Grand Island Special Meeting - 8/15/2013 Page 31 / 45 Finance Increase GF Cash by reducing transfer from GF to Police Reserve Fund-$420,000 for two pre-84 potential police retirees in 2014. Increase GF Cash by reimbursing GF for 2012- 2013 pre-84 police retirees Cole and Kortum, ($100k and 53k respectfully) Redistributes excess cash in Fire Reserve to Future Police Pension Liability Impact of Employee Pension Fund proposed transfers on 2013-2014 General Fund Grand Island Special Meeting - 8/15/2013 Page 32 / 45 Finance Grand Island Special Meeting - 8/15/2013 Page 33 / 45 City of Grand Island Thursday, August 15, 2013 Special Meeting Item -3 General Fund Revenue Considerations Staff Contact: Mary Lou Brown, City Administrator Grand Island Special Meeting - 8/15/2013 Page 34 / 45 REVENUE CONSIDERATIONS 2013-2014 Budget Foundation City of Grand Island Grand Island Special Meeting - 8/15/2013 Page 35 / 45 Revenue growth of 3.9% equates to $1,533,224 Excess cash (appropriated, unspent) from current fiscal year of $1,694,136 Funding Sources GENERAL FUND 2013-2014 PROPOSED BUDGET Grand Island Special Meeting - 8/15/2013 Page 36 / 45 A large portion of the 2013-2014 budget is funded with non-recurring revenue of $1,694,136 Sustainability – a lesson learned from the economic downturn Importance of programs to community should impact type of revenue funding Issues GENERAL FUND 2013-2014 PROPOSED BUDGET Grand Island Special Meeting - 8/15/2013 Page 37 / 45 Revenue Stability GENERAL FUND 2013-2014 PROPOSED BUDGET Most Stable Least Stable       Property Tax Food & Beverage Sales Tax/Other and All Other Occupation Tax City Mandated to Provide Services Community Reliant on the City Quartile Rankings High Low   Grand Island Special Meeting - 8/15/2013 Page 38 / 45 Revenue and Expense Matching GENERAL FUND 2013-2014 PROPOSED BUDGET Incremental Expense Revenue Continuum Amount Safer Community Prop/Occ Tax  $ 1,011,223 MPO Implementation Prop/Occ Tax  $    100,000 Public Transit Funding Prop/Occ Tax  $    100,000 MSA Designation/Comparability Rules Prop/Occ Tax  $    674,388 Increased Healthcare & Worker's Comp Costs Prop/Occ Tax  $    840,495 Operational Growth Occ Tax/Sales Tax/Other  $    636,693 Other (State Fair,Occ Tax/Sales Tax/Other  $    401,000 Humane Society Contract, Transfers Out) Grand Island Special Meeting - 8/15/2013 Page 39 / 45 Funding Sources GENERAL FUND 2013-2014 PROPOSED BUDGET 2013 2014 Forecast Budget Difference Total Projected Revenue Growth  $ 39,136,946  $ 40,670,170  $ 1,533,224 Property Tax Growth       6,736,334       7,088,653        352,319 Food & Beverage Growth       1,446,452       1,504,310          57,858 Other Occupation Tax Growth       2,602,617       2,628,210          25,593 Sales Tax     14,853,631     15,224,971        371,340 All Other     13,497,912     14,224,026        726,114 Grand Island Special Meeting - 8/15/2013 Page 40 / 45 Options for Consideration GENERAL FUND 2013-2014 PROPOSED BUDGET .01 mill levy equates to $0.83 per month for owner of $100,000 home. Today, that same owner pays $27 per month for all city services. Available   Today Property Tax Up to .474 mils, at .3241  $ 3,848,546 Occupation Taxes Lodging Tax Unlimited, at 2% $             -(Funds HEC) Cell Phone Tax Up to 6%, at 3% $    500,000 Food & Beverage Tax Unlimited, at 1.5% $             -(Pays fieldhouse debt) Sales Tax Up to 1.5%, at 1% $ 5,000,000 Grand Island Special Meeting - 8/15/2013 Page 41 / 45 GENERAL FUND 2013-2014 PROPOSED BUDGET Question #1 How do we use the excess cash from 2013? $1,694,136 Reduce increased Cash Reserve Fund 400 Fund Capital to level of taxes start addressing infrastructure needs Question #2 What components are appropriate for an increased tax authority? Cell phone Property Sales Grand Island Special Meeting - 8/15/2013 Page 42 / 45 City of Grand Island Thursday, August 15, 2013 Special Meeting Item I1 #2013-272 - Approving Health and Dental Insurance Renewal Staff Contact: Brenda Sutherland Grand Island Special Meeting - 8/15/2013 Page 43 / 45 Council Agenda Memo From:Brenda Sutherland, Human Resources Director Meeting:August 15, 2013 Subject:Health and Dental Insurance Renewal Item #’s:I-1 Presenter(s):Brenda Sutherland, Human Resources Director Background This memo serves as a place holder for the approval of the health and dental benefits. The Council will be presented with information on the City’s health and dental plans during the Tuesday night study session. Based on the outcome of that study session an updated memo with recommendations and a resolution will follow on Wednesday prior to the August 15th meeting. Alternatives It appears that the Council has the following alternatives concerning the issue at hand. The Council may: 1.Move to approve 2.Refer the issue to a Committee 3.Postpone the issue to future date 4.Take no action on the issue Recommendation City Administration recommends that the Council Sample Motion Move to Grand Island Special Meeting - 8/15/2013 Page 44 / 45 RESOLUTION 2013-272 Whereas, the City subscribes to health insurance for its employees and other eligible participants, as authorized by the City of Grand Island Personnel Rules and Regulations and federal regulations; and WHEREAS, this Resolution serves as a place holder for the approval of the health and dental benefits which will be presented to the Council during a study session on August 13th 2013 and based on the outcome of that meeting an updated Resolution will follow on Wednesday, August 14th. NOW, THEREFORE BE IT RESOLVED BY THE MAYOR AND COUNCIL OF THE CITY OF GRAND ISLAND, NEBRASKA, - - - Adopted by the City Council of the City of Grand Island, Nebraska, August 15, 2013. _______________________________________ Jay Vavricek, Mayor Attest: _______________________________________ RaNae Edwards, City Clerk Grand Island Special Meeting - 8/15/2013 Page 45 / 45