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HomeMy WebLinkAbout12-121 r . Resolution No. 12-121 RESOLUTION AUTHORIZING EXECUTION OF AN ECONOMIC INCENTIVE AGREEMENT WITH MUELLER& CO., LLP (1707 N. Randall Road) BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ELGIN, ILLINOIS,that David J. Kaptain, Mayor, and Kimberly A. Dewis, City Clerk, be and are hereby authorized and directed to execute an Economic Incentive Agreement with Mueller&Co.,LLP on behalf of the City of Elgin for job relocation and job creation in connection with the development of 1707 N. Randall Road, a copy of which is attached hereto and made a part hereof by reference. s/David J. Kaptain David J. Kaptain, Mayor Presented: July 11, 2012 Adopted: July 11, 2012 Vote: Yeas: 5 Nays: 2 Attest: s/Kimberly Dewis Kimberly Dewis, City Clerk ECONOMIC INCENTIVE AGREEMENT This Economic Incentive Agreement (the "Agreement") is made and entered into as of the 11th day of July, 2012, by and between the City of Elgin, an Illinois munici- pal corporation (hereinafter referred to as the"City"), and Mueller& Co., LLP, an Illinois limited liability partnership("Mueller"). WHEREAS, Mueller provides financial management services to both privately held and public companies, including accounting, assurance, tax, management consult- ing, business valuations, wealth management and human resources; and WHEREAS, Mueller operates offices in Elgin, St. Charles, Oakbrook Terrace and Chicago, employing approximately 65 employees and 15 partners; and WHEREAS, Mueller has been operating in Elgin since 1968; and WHEREAS, Mueller is relocating its twenty-two (22) St. Charles office employ- ees with its fifty-two (52) Elgin office employees at a new location in the Sanfilippo Building at 1707 N. Randall Road, building-out that new space for its needs at an esti- mated cost of approximately$992,000 ("Subject Project"); and WHEREAS, Mueller has identified numerous choices on where to relocate and expand their business other than Elgin; and WHEREAS, Mueller would not be inclined to proceed with the Subject Project without certain economic development assistance from the City; and WHEREAS, section 8-11-20 of the Illinois Municipal Code (65 ILCS 5/8-11-20) au- thorizes municipalities including the City to enter into economic incentive agreements relating to the development or redevelopment of lands within the corporate limits of a municipality; and WHEREAS, the City is a home rule unit authorized to exercise any power and perform any function relating to its government and affairs; WHEREAS, economic incentive agreements including the economic incentive agreement as provided for in this agreement pertain to the government and affairs of the City; and WHEREAS, the Subject Project is expected to create job opportunities within the City; and r WHEREAS, the tenant space at 1707 N. Randall Road has remained vacant for at least one (1) year; and WHEREAS, the Subject Project will serve to further the development of adja- cent areas; and WHEREAS, without this Agreement the Subject Project would not occur; and WHEREAS, Mueller meets high standards of credit worthiness and financial strength; and WHEREAS, the Subject Project will strengthen the commercial sector of the City; and WHEREAS, the Subject Project will enhance the tax base of the City; and WHEREAS, this agreement is made in the best interests of the City. NOW, THEREFORE, for and in consideration of the mutual promises and undertakings contained herein, and other good and valuable consideration, the re- ceipt and sufficiency of which are hereby acknowledged, the parties hereto agree as follows: 1 . Recitals. The foregoing recitals are incorporated into this Agreement in their entirety. 2. Subject Project. A. Mueller, at its cost, shall develop the Subject Project. The develop- ment of the Subject Project shall conform in all respects with all appli- cable legal requirements, including, but not limited to, city ordinances and codes, the terms of this Agreement, or as otherwise directed by the City as is necessary to comply with ordinances, building codes or other requirements of law. Except as otherwise provided in this Agreement, all costs and expenses relating to the Subject Project shall be the responsibility of and shall be paid for by Mueller. B. Mueller agrees that it shall use commercially reasonable efforts, sub- ject to then current business and market conditions, to continue the Subject Project and to maintain not less than 80 employees for the Subject Project for a period of not less than five (5) years from the date of the City's payment of the "Initial Job Incentive Grant" de- scribed in Section 3(A)(i) of this Agreement. 2 3. Economic Incentives. In consideration for Mueller' undertaking of the Subject Project, the City agrees to provide economic incentives to Mueller to be used by Mueller solely and only for the Subject Project. Such economic incentives shall consist of and be distributed to Mueller as follows: A. Job Incentive Grant. The City will provide Mueller with a job incentive grant as described in this section in a total amount not to exceed for- ty thousand dollars ($40,000). (i). The City shall pay Mueller a "Initial Job Incentive Grant" as follows: One thousand dollars ($1000) for each of the full-time jobs from Mueller's St. Charles office being relocated for the Subject Project having an annual salary in excess of forty thousand dollars ($40,000) (excluding benefits), plus a five hundred dollar ($500) bonus for each such additional full-time employee residing within the corporate limits of the City of El- gin. Prior to the City's payment of the Initial Job Incentive Grant, Mueller shall provide written verification acceptable to the City's chief financial officer demonstrating that Mueller has established not less than twenty-three full-time jobs for the Subject Project earning direct wages of not less than forty thousand dollars ($40,000) on an annual basis (excluding ben- efits). The City's payment of the Initial Job Incentive Grant shall be paid to Mueller on the condition of Mueller providing to the City such written verification regarding the establishment of the jobs at the Subject Project on or before November 30, 2012. The City's costs for obtaining an economic and fiscal impact analysis for the Subject Project from the Incentis Group, LLC shall be deducted from the City's payment of the Initial Job In- centive Grant to Mueller. (ii). Continuing Job Incentive Grant. Following the expiration of the Initial Job Incentive Grant, the City shall pay Mueller one thousand dollars ($1000) for each additional full-time job es- tablished for the Subject Project having an annual salary in ex- cess of forty thousand dollars ($40,000) (excluding benefits), plus a five hundred dollar ($500) bonus for each such addi- tional full-time employee residing within the corporate limits of the City of Elgin. The payment of any Continuing Job Incentive Grant will be paid by the City to Mueller within ninety (90) days of Mueller providing written verification acceptable to the City's chief financial officer for each new position for which a Con- tinuing Job Incentive Grant is being sought. Mueller shall be el- 3 igible for such additional job incentive grants for a period of five (5) years following the expiration of the Initial Job Incentive Grant, provided, however, than in no event shall the City's combined payment of the Initial job Incentive Grant and any subsequent job incentive grants to Mueller exceed the sum of forty thousand dollars ($40,000). B. "Fast-Track" Permitting Process and Waiver of Building Permit Fees for the Subject Project. The City agrees to conduct a "fast-track" permitting process for the Subject Project and to waive and not re- quire Mueller to pay any building permit fees which would otherwise be due and payable to the City in connection with the establishment of the Subject Project. The provisions of this section are intended and shall be construed to apply only to City building permit fees. Any and all impact fees or other fees which may be due and owing to the City and/or any other governmental entity other than the City shall be paid by Mueller. 4. Mueller to Recruit and Hire Elgin Residents. Mueller agrees to and shall make reasonable efforts to recruit and hire Elgin residents for employment op- portunities for the Subject Project. At the City's request, Mueller shall report to the City on its efforts to recruit and hire Elgin residents for employment opportunities at the Subject Project. Such report shall include, among other matters, recruitment efforts directed toward Elgin residents, the number of Elgin residents applying for employment and the number of Elgin residents hired for employment positions for the Subject Project. Mueller's obligation to exercise reasonable efforts to recruit and hire Elgin residents shall be deemed satisfied by providing the Elgin Area Chamber of Commerce with notice of job openings at Mueller. 5. Centre of Elgin. Full-time Mueller employees employed for the Subject Project shall qualify for the "Elgin resident" annual rate for membership at the City's Elgin family recreation center, known as The Centre of Elgin, regardless of the loca- tion of such employee's residence. This provision shall remain in effect as long as Mueller maintains the Subject Project. 6. Elgin Promotion. Within sixty (60) days of Mueller receiving a Certifi- cate of Occupancy for the Subject Property, the City Manager of the City and other City staff may attend a meeting at the Subject Property to discuss and promote the City of Elgin to Mueller' employees employed at the Subject Property, The City Manager of the City may designate a liaison for Mueller' employees to contact in the event such employees have any questions regarding the Elgin community. At Mueller' option, the City may also coordinate with the Elgin Area Chamber of Com- merce for the purpose of conducting a groundbreaking and ribbon cutting ceremo- nies for the Subject Project. 4 . 7. City's Obligations Contingent Upon Mueller' Performance. The parties understand and agree that the economic incentive grants being provided by the City to Mueller as set forth in paragraphs 3 and 5 of this Agreement are expressly subject to and contingent upon Mueller's relocating its twenty-two St. Charles office employees to the City of Elgin in conjunction with the establishment of the Subject Project as set forth in this Agreement. In the event Mueller fails to establish the Sub- ject Project as required in this Agreement, or fails to occupy and commence opera- tions for the Subject Project as required in this Agreement, or in the event Mueller fails to provide for the creation and establishment of the jobs as provided for in Sec- tion 3A(i) of this Agreement, and/or Mueller fails to exercise reasonable efforts to recruit Elgin residents as provided for in Section 4, the parties understand and agree that the economic incentive grants or economic assistance to Mueller for the Subject Project pursuant to this Agreement or otherwise shall terminate. In the event Mueller fails to continue the Subject Project for the five- (5) year period as re- quired in this Agreement, the parties understand and agree that Mueller shall reim- burse the City on a pro-rata basis the economic incentive grants provided for in Section 3 of this Agreement. For the purposes of clarification and example, the re- imbursement on the pro rata basis shall mean a percentage reimbursement based upon the percentage of the five-year time period Mueller has failed to continue the Subject Project. For the purpose of further clarification and example, in the event Mueller continues the Subject Project for three years instead of five years, Mueller shall reimburse to the City forty percent of the economic incentive grants and assis- tance paid or provided by the City to Mueller pursuant to Section 3 of this Agree- ment. 8. Miscellaneous. A. That this Agreement shall not be deemed or construed to create an employment, joint venture, partnership, or other agency relationship between the parties hereto. B. That all notices or other communications hereunder shall be made in writing and shall be deemed given if personally delivered or mailed by registered or certified mail, return receipt requested, to the parties at the following addresses, or at such other addressed for a party as shall be specified by like notice, and shall be deemed received on the date on which said hand delivered or the second business day follow- ing the date on which so mailed: TO THE CITY: City of Elgin—Attn: Richard G. Kozal 150 Dexter Court Elgin, IL 60120-5555 5 1 • With a copy of any such notice to: City of Elgin—Attn: William A. Cogley 150 Dexter Court Elgin, IL 60120-5555 TO MUELLER: Ms. Debora A. Galchick Human Resources Director Mueller & Co., LLP 1707 North Randall Road, Suite 200 Elgin, IL 60123 C. That the failure by a party to enforce any provision of this Agreement against the other party shall not be deemed a waiver of the right to do so thereafter. D. That this Agreement may be modified or amended only in writing signed by both parties hereto, or their permitted successors or as- signs, as the case may be. E. That this Agreement contains the entire agreement and understand- ing of the parties hereto with respect to the subject matter as set forth herein, all prior agreements and understandings having been merged herein and extinguished hereby. F. That this Agreement is and shall be deemed and construed to be a joint and collective work product of the City and Mueller and, as such, this Agreement shall not be construed against the other party, as the otherwise purported drafter of same, by any court of competent juris- diction in order to resolve any inconsistency, ambiguity, vagueness or conflict, if any, in the terms or provisions contained herein. G. That this Agreement is subject to and shall be governed by the laws of the State of Illinois. H. That this Agreement shall be binding on the parties hereto and their respective successors and permitted assigns. This Agreement and the obligations herein may not be assigned without the express writ- ten consent of each of the parties hereto, which consent may not be unreasonably withheld by either of the parties hereto. The City may record a Memorandum of Agreement placing of record the terms and provisions of this Agreement. 6 • The City and Mueller agree that, in the event of a default by the other party, the other party shall, prior to taking any such actions as may be available to it, provide written notice to the defaulting party stating that they are giving the defaulting party thirty (30) days within which to cure such default. If the default shall not be cured within the thirty (30) days period aforesaid, then the party giving such notice shall be per- mitted to avail itself of remedies to which it may be entitled under this Agreement. J. If either party fails or refuses to carry out any of the material cove- nants or obligations hereunder, the other party shall be entitled to pursue any and all available remedies as specified herein or otherwise available at law, equity or otherwise. Notwithstanding the foregoing or anything else to the contrary in this Agreement, with the sole excep- tion of an action to recover the monies the City has agreed to pay pursuant to the preceding paragraph 3A of this Agreement, no action regarding the economic incentives set forth in this Agreement shall be commenced by Mueller against the City for monetary damages. Ven- ue for the resolution of any disputes or the enforcement of any rights pursuant to this Agreement shall be in the Circuit Court of Kane County, Illinois. In the event any action is brought by the City against Mueller or its permitted assigns with respect to this Agreement and the City is the prevailing party in such action, the City shall also be en- titled to recover from Mueller reasonable interest and reasonable at- torney's fees. K. Time is of the essence of this Agreement. L. This Agreement shall be construed, and the rights and obligations of the City and Mueller hereunder shall be determined in accordance with the laws of the State of Illinois without reference to its conflict of laws rules. M. No past, present or future elected or appointed official, officer, em- ployee, attorney, agent or independent contractor of either the City or Mueller shall be charged personally or held contractually liable under any term or provision of this Agreement including, but not limited to, because of their negotiation, approval, execution or attempted execu- tion of this Agreement. N. Notwithstanding any other provisions of this Agreement, it is express- ly agreed and understood by Mueller and the City that in connection with the performance of this Agreement, that Mueller shall make all 7 reasonable efforts to comply with all applicable federal, state, city and other requirements of law including, but not limited to, any applicable requirements regarding prevailing wages, minimum wage, workplace safety and legal status of employees. Without limiting the foregoing, Mueller hereby certifies, represents and warrants to the City that all of Mueller's employees and/or agents who will be employed for the Subject Project shall be legal residents of the United States. Without limiting the foregoing, and notwithstanding anything to the contrary in this Agreement, Mueller and its contractors and subcontractors shall, to the extent required by law, comply with the Prevailing Wage Act in all respects relating to the Subject Project. The City shall have the right to audit any records in the possession or control of Mueller to determine Mueller's compliance with the provisions of this section. In the event the City proceeds with such an audit, Mueller shall make available to the City Mueller's relevant records at no cost to the City. O. The parties agree that they will not issue press releases including the name or logo of the other party, including but not limited to advertis- ing or sales/marketing materials, without the other party's prior writ- ten consent. Matters subject to the Illinois Open Meetings Act shall not be subject to such prior approval. IN WITNESS WHEREOF, the City and Mueller have executed this Agreement on the date and year first written above. CITY OF ELGIN, MUELLER & CO., LLP. an Illinois municipal corporation By: AI&di- //. By: / ■ice_/_lstiZ� iv G 'G ES6t lfC Davis ap .in, Mayor Its: 1!I.k1T11E/Z-- Attest: 6/it& (e(„7 ,,,,,s Kimberly Devi , City Clerk 8 • ELG1N THE CITY IN THE SUBURBS- AGENDA ITEM: J MEETING DATE: June 27, 2012 ITEM: Economic Incentive Agreement with Mueller & Co., LLP ($40,000) OBJECTIVE: Enter into an economic incentive agreement to retain 52 full-time jobs and relocate 22 new full- time jobs to the city. RECOMMENDATION: Approve the economic incentive agreement with Mueller & Co., LLP in a not-to-exceed amount of$40,000. BACKGROUND Mueller & Co., LLP (Mueller) is a certified public accounting and management consulting firm with offices in Elgin, Chicago, St. Charles and Oakbrook Terrace. The firm was established in El- gin in 1968 and has been operating here continuously since that time. Beginning as a small CPA firm, Mueller now employs approximately 80 persons, including 15 partners. Mueller is seeking to increase the number of employees at its Elgin facility (currently 52 em- ployees) by adding approximately 22 new, full-time positions from Mueller's St. Charles office. Mueller first met with the city in March 2011 to request economic incentives. After obtaining provisional approval from the city council, staff responded to Mueller in June 2011 offering an initial job incentive grant that will provide Mueller with $1,000 for each of its full-time employ- ees relocating to Elgin from Mueller's St. Charles office having an annual salary in excess of $40,000 (before benefits), plus a $500 bonus for any such full-time employee residing in Elgin. Mueller must maintain an employment level of 80 employees at its Elgin location for a five-year term to realize the full amount of the grants. The city also offered job creation incentives at similar grant levels for any additional full-time employees having the same minimum salary lev- els that are hired by Mueller during the next five years. The maximum amount of the city's total job incentive grant is capped at $40,000 (including the initial grants for the employees immedi- ately relocating from Mueller's St. Charles office). r 1 • The city also committed to a "fast-track" permitting process for the expansion of Mueller's Elgin facility and will waive building permit fees for Mueller's expansion. Permit fees required by lo- ` cal government agencies, such as the Kane County Stormwater Management permit and review fees, are excluded from this waiver. This discount will remain in effect as long as Mueller continues to employ not less than 80 em- ployees in the city. The proposed Mueller economic incentive agreement is the final such agreement negotiated under the policy guidelines established by the by the city council prior to April 2011. OPERATIONAL ANALYSIS Following the city's June 2011 economic incentive offer, Mueller has been negotiating lease terms with John B. Sanfilippo & Son, Inc. (Sanfilippo) to occupy the long vacant space on the second floor of 1707 North Randall Road. Last October, the city approved Mueller's request for zoning approval to place a wall-mounted sign on that property. Mueller is expecting to consolidate operations at Elgin facility by November 1 and sought provisional approval of the proposed economic incentive from the city council before finalizing a lease with Sanfilippo. The city obtained an economic and fiscal impact analysis from the Incentis Group, LLC (Incenits) for the proposed economic incentive, the cost of which ($3000) will be deducted from Mueller's potential cash incentives. When conducting the analysis, Incentis incorporated methodologies 411) that are highly recognized as being reasonable in estimating economic and fiscal impacts associated with a given project or event. The Incentis analysis demonstrates the city will be deriving economic benefits in excess of the economic incentives provided for in the proposed agreement. Incentis determined that the annual economic impact of the Mueller project, post-completion, will create for the city is estimated to include annualized economic activity of $11,830,193, the equivalent of 104 full- time jobs on an annualized basis and $9,261,089 of annualized employee earnings. The fiscal impact from the Mueller project over the next 15 years is estimated to include total additional direct tax collections of$266,066 which will directly benefit the city. The city will provide a total of $95,000 in incentives in the form of impact and permit fee waivers and job creation cash grants. The net present value ("NPV") of these new direct revenues at a rate of six percent over a period of fifteen years is estimated to be $188,510 compared to a NPV of $87,604 offered to Mueller in the form of incentives. The total estimated direct and indirect business tax revenues are estimated to be $ 1,429,856 over the fifteen year period. The proposed agreement with Mueller represents the city's final economic incentive proposal recommending a cash, jobs grant program for properties not located within a -CIF district. That program has previously been used to recruit companies such as Siemens Energy and Automation, Givaudan Flavors Corporation, Bystronic, Inc. and Sears Holdings Corporation. Traditionally, the program has paid $1,000 for newly created positions with base salaries of J;- 2 . $40,000 annually and an additional $500 for those positions filled by Elgin residents. The building permit fee waivers and reduced membership rates at The Centre of Elgin reflect the current incentive types offered by the city to recruit or retain businesses. INTERESTED PERSONS CONTACTED The Elgin Area Chamber of Commerce facilitated this project in conjunction with the services it provides to the city through its purchase of services agreement. FINANCIAL ANALYSIS Carefully crafted incentives have been used to help attract businesses to Elgin for many years. These new businesses have created additional employment opportunities, increased sales, property and hotel/motel tax revenues, and have significantly contributed to a growing, diverse and vibrant local economy. It is widely believed that 65 to 80 percent of a local economy's job growth is created through the growth and expansion of existing businesses. Existing business expansions have a greater multiplier effect on the local economy because of the relationships developed with the local workforce, suppliers and community institutions. Studies have demonstrated that the job creation and economic activity created through economic incentives outweighed the initial costs of providing the subsidies. (See, Rubin, M. 1999. Urban enterprise zones: Do they work? Evidence from New Jersey. Public Budgeting and Finance 10/4, 3-17; Fainstein, S. Stokes, R. 1998. Spaces for Play: The Impacts of Entertainment Development on New York City. Economic Development Quarterly, 12:1, 150- 165.) The expanding corporate presence in the city, despite the anemic economic recovery, suggests the city's economic development incentives are realizing their intended purpose of raising Elgin's presence in the commercial marketplace. BUDGET IMPACT FUND(S) ACCOUNTS) PROJECT AMOUNT AMOUNT #(S) BUDGETED AVAILABLE Riverboat Lease 276-0000-791.80.27 177119 $329,000 $135,546 LEGAL IMPACT None. ALTERNATIVES 1. The city council may modify the provisions of the proposed economic incentive agree- ment. 2. The city council may choose not to enter into the economic incentive agreement. 3 NEXT STEPS Execute the economic incentive agreement. Originators: Richard G. Kozal, Assistant City Manager Final Review: Colleen Lavery, Chief Financial Officer William A. Cogley, Corporation Counsel/Chief Development Officer Sean R. Stegall, City Manager ATTACHMENTS A. Incentis Group, LLC Fiscal Impact Analysis B. Proposed Economic Incentive Agreement '411) 1 4 • . . incentis Incentives and credits for.. Mueller & Co., LLP Economic and Fiscal Impact Analysis June 2012 Commissioned By: The City of Elgin Incentis Group, LLC 1304 West Washington Blvd Chicago, IL 60607 Executive Summary Incentis Group LLC was commissioned by the City of Elgin to assess the economic and fiscal impacts on the City of Elgin of the expansion of Mueller& Co., LLC ("Mueller") into a new lease with John B. Sanfilippo & Son, Inc. which will increase their current payroll of 52 employees to 74 employees. Mueller, an Elgin-based accounting firm established in 1968 has 52 employees which will be retained from the current Elgin facility. The new facility is expected to allow for the creation of 19 new full-time jobs, 2 with full- time flexible schedules, and one part-time employee in Elgin for a total of 22 new jobs. As an incentive for Mueller to locate the new facility in Elgin, the City of Elgin has offered to commit to a "fast-track" permitting process as well as waive permit and impact fees for the project. The total benefit provided to Mueller in the form of impact and fee waivers will be $55,000. In addition, the City of Elgin has proposed a job incentive grant that will provide Mueller with $1000 for each full-time employee with an annual salary in excess of $40,000 (before benefits) that relocates from Mueller's St. Charles office to Elgin. A $500 bonus is also available for each full-time employee that resides in Elgin. In order to maximize the full potential of the grants Mueller must maintain an employment level of 80 employees (full- and part-time mix) at the Elgin location for a five-year term. The City of Elgin also offered an additional job creation incentive at similar grant levels for any additional full-time employees that are hired by Mueller in the next five years and have the same minimum salary levels. The total level of all job incentives, including bonuses offered for relocation, is capped at$40,000. The Economic and Fiscal Impacts Analysis was conducted to estimate the annual economic and fiscal impacts of the Mueller project on the Elgin economy. The economic impacts included in this study are direct, indirect and induced jobs impacts, direct, indirect and induced earnings impacts, and overall economic activity that are generated by the Mueller project. The fiscal impacts include an analysis of the incentives provided by Elgin to Mueller relative to the future direct and indirect taxes that are generated as a result of the project. Methodology In conducting the Economic and Fiscal Impact Analysis, Incentis Group incorporated methodologies that are highly accepted as reasonable in estimating economic and fiscal impacts associated with a given project or event. It should be noted, however, that our estimates may differ from actual outcomes resulting from the Mueller project due to a number of events and factors including changes in tax rates, future volatility within the City economy and its industries and sectors, inflation variances, reliability of tax and data sources, and other unforeseen factors. In estimating the economic impacts of the Mueller project, including jobs, earnings, and economic activity, Incentis Group utilized input-output multipliers developed by Minnesota IMPLAN Group (IMPLAN). IMPLAN is the developer of the IMPLAN economic impact modeling system. IMPLAN's tools are in use by over 1,000 public and private institutions. The IMPLAN economic multipliers are specific to the City of Elgin and to the industries/sectors associated with the Mueller project. The IMPLAN multipliers assist us in estimating the jobs, earnings, and economic activity resulting from the Mueller project. When goods and services are produced in an industry a"multiplier effect" is created by the demand generated for other goods and services. This demand then dissipates through other industries and sectors within a given economy until it is immaterial. In estimating the fiscal impacts of the Mueller project upon the City of Elgin, including direct and indirect tax generation, Incentis Group has applied the appropriate tax rates to the property assessments and project parameters provided by the City of Elgin. Estimates related to the increase in property tax for the new location at were calculated using information provided by Mueller. Additionally, where appropriate, we have utilized the IMPLAN economic impact modeling system to estimate indirect taxes generated in the city economy as a result .4111) of the Mueller project occurring in Elgin. ribk Summary of Findings The Economic and Fiscal Impact Analysis resulted in the following findings associated with the Mueller project. Details regarding these findings are presented in this Analysis. The Analysis estimated the annualized impacts of the Mueller project on the City of Elgin. Summary of Economic Impacts Operational Facility Impact The annual economic impact of the Mueller project,post-completion, upon the City of Elgin is estimated to include annualized economic activity of$11,830,193, the equivalent of 104 full-time jobs on an annualized basis and$9,261,089 of annualized employee earnings. Indirect/Induced Direct Effect Multiplier Total Effect Effect Employment 74 1.399686 30 104 Employee Compensation $6,949,196 1.332685 $2,311,893 $9,261,089 Economic Output $7,794,421 1.517777 $4,035,772 $11,830,193 Economic Activity Economic activity at the city level is an estimate of the annual generation of output by the Mueller and the flow through of these dollars within the city economy. We estimate that this total annual economic activity generated by the Mueller project to be $11,830,193. This amount includes the direct, indirect, and induced elk effects of the Mueller project upon the City of Elgin economy. Top Industries Affected by Indirect/Induced Economic Output Indirect/Induced Description Direct Effect Multiplier Effect Total Effect TotaLEsti hated aonomicOt*put $ 7,794,421 1.5178 $ 4;035,772 $11,830,193 Imputed rental activity for owner-occupied dwellings - - $385,865 $ 385,865 Private hospitals - - $255,968 $ 255,968 Offices of physicians,dentists,and other health practitioners - - $199,891 $ 199,891 Real estate establishments - - $195,051 $ 195,051 Wholesale trade businesses - - $184,573 $ 184,573 Food services and drinking places - - $169,662 $ 169,662 Monetary authorities and depository credit intermediation activities - - $154,369 $ 154,369 Nondepository credit intermediation and related activities - - $153,320 $ 153,320 Insurance carriers - - $129,083 $ 129,083 All Other Industries - - $ 2,207,990 $10,002,411 Jobs Impact The Jobs Impact within the City of Elgin is an estimate of the direct full-time equivalent jobs generated by the Mueller project plus the effects of these jobs upon secondary job generation in Elgin. The Mueller project is expected to retain and create 74 full-time equivalent direct jobs within the City of Elgin resulting in the generation of 30 indirect and induced jobs within the City for a total of 104 full-time equivalent jobs. Top Industries Affected by Indirect/Induced Employment Description Indirect/Induced p Direct Effect Multiplier Effect Total Effect 1Oi!taI Estimatedadbs 74 1.3997 30 104 Food services and drinking places - - 2.8 2.8 Employment services - - 1.9 1.9 Private hospitals - - 1.8 1.8 Real estate establishments - 1.7 1.7 Offices of physicians,dentists,and other health practitioners - - 1.5 1.5 Wholesale trade businesses - - 1 1.0 Retail Nonstores-Direct and electronic sales - - 0.8 0.8 Nursing and residential care facilities - - 0.8 0.8 Retail Stores-Food and beverage - - 0.7 0.7 All Other Industries - - 17 91 Earnings Impact The Earnings Impact within the City of Elgin is an estimate of the direct annualized compensation generated by 0,01) the Mueller jobs and the effects of these jobs upon secondary earnings generation. The annual earnings for the direct employees referenced above are approximately $6,949,196. We estimate that this compensation will result in $2,311,893 of additional indirect and induced household earnings in Elgin, fora total of$9,261,089 in annualized earnings. Top Industries Affected by Indirect/Induced Employee Compensation Description Indirect/Induced p Direct Effect Multiplier Effect Total Effect Total Estirr atedtE ploy Co pe satinn ` . ,: ,..i . E , f 9,% X , ?,3U1 ,893 9,261,089° Private hospitals - - $ 114,661 $ 114,661 Offices of physicians,dentists,and other health practitioners - - $ 112,086 $ 112,086 Wholesale trade businesses - - $ 78,778 $ 78,778 Food services and drinking places - - $ 61,793 $ 61,793 Employment services - - $ 40,639 $ 40,639 Monetary authorities and depository credit intermediation activities - - $ 38,768 $ 38,768 Nursing and residential care facilities - - $ 30,082 $ 30,082 Retail Stores- Motor vehicle and parts - - $ 29,207 $ 29,207 Insurance carriers - - $ 28,617 $ 28,617 All Other Industries - - $ 1,777,262 $ 8,726,458 414) Summary of Fiscal Impacts The fiscal impact of the Mueller project upon the City of Elgin over the next 15 years is estimated to include total additional direct tax collections of$266,066 which will directly benefit the city of Elgin. The City of Elgin will provide a total of$95,000 in incentives in the form of impact and permit fee waivers and job creation cash grants. The net present value ("NPV") of these new direct revenues at a rate of 6% over a period of 15 years is estimated to be $188,510 compared to an NPV of($87,604) offered to Mueller in the form of incentives. Total estimated direct and indirect business tax revenues are estimated to be $ 1,429,856 over the fifteen year period. Sales Tax Benefit The total 3% direct sales tax benefit for the City of Elgin from combined local purchases at the new location is estimated to be $4,200 on an annual basis. Telecommunications Tax Benefit The City of Elgin collects a 6%tax on Telecommunication which will result in additional annual direct tax revenue of$7,920 from the Mueller operations. Hotel Tax Benefit The city of Elgin collects a 4%Hotel Tax. Assuming an average nightly hotel rate of$65.50 and occupied hotel nights resulting from the Mueller project of 100 annually, we have estimated the direct tax benefit to the City of Elgin to be $262 annually. Natural Gas Tax Benefit The City of Elgin collects a $0.03 tax per therm of natural gas consumed which will result in direct tax revenue of$296 per year based on estimated usage of 9,853.85 therms of natural gas. Electricity Tax Benefit The City of Elgin collects a $0.0061 tax on the first 2,000 Kwh/month used and $0.0041 on the next 48,000 Kwh/month used which will result in additional direct tax revenue of$1,389 annually based on estimated usage of 334,764 Kwh/year. Indirect Business Tax Benefit Indirect business taxes are the tax revenues collected by the City of Elgin as a result of the increase in indirect jobs, earnings and economic activity. The estimated increase in indirect business taxes is presented for the first four years below. The total indirect business taxes over 15 years are estimated to equal $1,163,850. • Indirect Business Tax Annual 2014 2014 2015 Sales Tax $ 30,076 $ 30,076 $ 30,076 $ 30,076 Property Tax $ 35,795 $ 35,795 $ 35,795 $ 35,795 Other Taxes $ 3,196 $ 3,196 $ 3,196 $ 3,196 Fees $ 3,108 $ 3,108 $ 3,108 $ 3,108 Estimated Total Indirect Business Taxes $ 77,590 $ 77,590 $ 77,590 $ 77,590 Appendix A City of Elgin -Economic & Fiscal Impact Analysis Mueller Project-City of Elgin Benefit Year Year2 Year3 Year4 YearS Year6 Year Year8 Year9 Year10 Year11 Year12 Year13 Year14 Year15 Total Estimated Direct Tax and Fee Collections After Incentives Sales Tax Benefit $ 4,2T $ 4,2W $ 4,200 $ 4,200 $ 4,200 $ 4,200 $ 4,200 $ 4,200 $ 4,200 $ 4,200 $ 4,200 $ 4,200 $ 4,200 $ 4,200 $ 4,200 $ 63,000 Telecommunications Tax Benefit $ 7,920 $ 7,920 $ 1,920 $ 7,920 $ 7,920 $ 7,920 $ 7,920 $ 7,920 $ 7,920 $ 7,920 $ 7,920 $ 7,920 $ 7,920 $ 7,920 $ 7,920 $ 118,800 Natural Gas Tax $ 296 $ 296 $ 296 $ 2% $ 296 $ 296 $ 296 $ 296 $ 296 $ 2% $ 296 $ 296 $ 296 $ 2% $ 2% $ 4,434 Electricity Tax $ 1,389 $ 1,389 $ 1,389 $ 1,389 $ 1,389 $ 1,389 $ 1,389 $ 1,389 $ 1,389 $ 1,389 $ 1,389 $ 1,389 $ 1,389 $ 1,389 $ 1,389 $ 20,842 Permit and Plan Check Fees $ 55,000 $ - $ $ - $ - $ - $ - $ - $ - $ - $ $ - $ - $ - $ - $ 55,000 Total EstimatedbirectTa«collections $ 69,067 $ 14,067 $ 14,067 $ 14,067 $ , 14,067 $ 14,061 $ 14,067 $ 14,067 $ 14,067 $ 14,067 $ 14,061 $ 14,067 $ 14,061-$ 14,061;$ 14,067 $ 266,006 Incentives to Company(Cash) Jobs Benefit $ (24,TO) $ (4,000) $ (4000) $ (4, J) $ (4,000) $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 116.0 Total Incentives to Company(Cash) $ (24,000) $ (4,000) $ (4,000)$ (4,000) $ (4,000) $ • $ - $, - $ $ $ - $ $ •;$ $ - $ (16,000) Incentives to Company(Foregone Revenue) Permit and Impact fee Waivers $ (55,000) $ - $ - $ - $ - $ - $ - $ - $ 5 - $ $ - $ - $ - $ - $ )55,000) Total incentives(Foregone Revenue) $ (55,0 $ $ $ - $ $ $ - $ - $ $ $ - $ $ $ - $ - $ (55,x) Net Revenue/(loss)to the City,after foregone revenue $ (9,933) $ 10,067 $ 10,067 $ 10,067 $ 10,067 $ 14,067 $ 14,067 $ 14,067 $ 14,067 $ 14,067 $ 14,061 $ 14,067 14,067 $ 14,067 $ 14,067 $ 171,006 Estimated Indirect Business Taxes $ 77,590 $ 77,590 $ 77,590 $ 77,590 $ 77,590 $ 77,590 $ 77,590 $ 77,5% $ 77,590 $ 77,590 $ 77,5% $ 77,5% $ 77,590 $ 77,590 $ 77,5% $ 1,163,850 Net Benefit(toss)to the City,after indirect business tax: $ 67,657 $ 87,657 $ ,87,657 $ 87,657 $ 87,657 $ 91,651 $ 91,657 $ 91,657 $ 91,657--$ 91,657 $ 91,651 $ 91,657 $ 91,657 $ 91,657;$ 91,657 $ 1,334,856, NPV Discount Rate 6.00% • Total Direct and Indirect Revenues $ 1,429,856 NPV of Direct Revenues $ 188,510 NPV of Direct Incentives $ 81,604 Payback by Direct Revenues 2 Years ECONOMIC INCENTIVE AGREEMENT This Economic Incentive Agreement (the "Agreement") is made and entered into as of the 9th day of May 2012, by and between the City of Elgin, an Illinois mu- nicipal corporation (hereinafter referred to as the "City"), and Mueller & Co., LLP, an Illinois limited liability partnership ("Mueller"). WHEREAS, Mueller provides financial management services to both privately held and public companies, including accounting, assurance, tax, management consulting, business valuations, wealth management and human resources; and WHEREAS, Mueller operates offices in Elgin, St. Charles, Oakbrook Terrace and Chicago, employing approximately 65 employees and 15 partners; and WHEREAS, Mueller has been operating in Elgin since 1968; and WHEREAS, Mueller is relocating its twenty-two (22) St. Charles office em- ployees with its fifty-two (52) Elgin office employees at a new location in the Sanfil- ippo Building at 1707 N. Randall Road, building-out that new space for its needs at an estimated cost of approximately $992,000 ("Subject Project"); and WHEREAS, Mueller has identified numerous choices on where to relocate rib* and expand their business other than Elgin; and WHEREAS, Mueller would not be inclined to proceed with the Subject Pro- ject without certain economic development assistance from the City; and WHEREAS, section 8-11-20 of the Illinois Municipal Code (65 ILCS 5/8-11- 20) authorizes municipalities including the City to enter into economic incentive agreements relating to the development or redevelopment of lands within the cor- porate limits of a municipality; and WHEREAS, the City is a home rule unit authorized to exercise any power and perform any function relating to its government and affairs; WHEREAS, economic incentive agreements including the economic incen- tive agreement as provided for in this agreement pertain to the government and af- fairs of the City; and WHEREAS, the Subject Project is expected to create job opportunities with- in the City; and r WHEREAS, the tenant space at 1707 N. Randall Road has remained vacant for at least one (1) year; and WHEREAS, the Subject Project will serve to further the development of adja- cent areas; and WHEREAS, without this Agreement the Subject Project would not occur; and WHEREAS, Mueller meets high standards of credit worthiness and financial strength; and WHEREAS, the Subject Project will strengthen the commercial sector of the City; and WHEREAS, the Subject Project will enhance the tax base of the City; and WHEREAS, this agreement is made in the best interests of the City. NOW, THEREFORE, for and in consideration of the mutual promises and undertakings contained herein, and other good and valuable consideration, the re- ceipt and sufficiency of which are hereby acknowledged, the parties hereto agree 4")as follows: 1. Recitals. The foregoing recitals are incorporated into this Agreement in their entirety. 2. Subject Project. A. Mueller, at its cost, shall develop the Subject Project. The develop- ment of the Subject Project shall conform in all respects with all appli- cable legal requirements, including, but not limited to, city ordinances and codes, the terms of this Agreement, or as otherwise directed by the City as is necessary to comply with ordinances, building codes or other requirements of law. Except as otherwise provided in this Agreement, all costs and expenses relating to the Subject Project shall be the responsibility of and shall be paid for by Mueller. B. Mueller agrees that it shall use commercially reasonable efforts, sub- ject to then current business and market conditions, to continue the Subject Project and to maintain not less than 80 employees for the Subject Project for a period of not less than five (5) years from the date of the City's payment of the "Initial Job Incentive Grant" de- scribed in Section 3(A)(i) of this Agreement. *411) 2 S • (16. 3. Economic Incentives. In consideration for Mueller' undertaking of the Subject Project, the City agrees to provide economic incentives to Mueller to be used by Mueller solely and only for the Subject Project. Such economic incentives shall consist of and be distributed to Mueller as follows: A. Job Incentive Grant. The City will provide Mueller with a job incentive grant as described in this section in a total amount not to exceed for- ty thousand dollars ($40,000). (i). The City shall pay Mueller a "Initial Job Incentive Grant" as follows: Pone thou- sand dollars ($1000) for each of the full-time jobs from Mueller's St. Charles office being relocated for the Subject Project having an annual salary in excess of forty thousand dollars ($40,000) (excluding benefits), plus a five hundred dollar ($500) bonus for each such additional full-time employee residing within the corporate lim- its of the City of Elgin. Prior to the City's payment of the Initial Job Incentive Grant, Mueller shall provide written verification acceptable to the City's chief financial of- ficer demonstrating that Mueller has established not less than twenty-three full-time jobs for the Subject Project earning direct wages of not less than forty thousand dollars ($40,000) on an annual basis (excluding benefits). The City's payment of the Initial Job Incentive Grant shall be paid to Mueller on the condition of Mueller provid- ing to the City such written verification regarding the establishment of the jobs at the Subject Project on or before November 30, 2012. The City's costs for obtaining an economic and fiscal impact analysis for the Subject Project from the Incentis Group, LLC shall be deducted from the City's payment of the Initial Job Incentive Grant to Mueller. (ii). Continuing Job Incentive Grant. Following the expiration of the Ini- tial Job Incentive Grant, the City shall pay Mueller one thousand dol- lars ($1000) for each additional full-time job established for the Sub- ject Project having an annual salary in excess of forty thousand dol- lars ($40,000) (excluding benefits), plus a five hundred dollar ($500) bonus for each such additional full-time employee residing within the corporate limits of the City of Elgin. The payment of any Continuing Job Incentive Grant will be paid by the City to Mueller within ninety (90) days of Mueller providing written verification acceptable to the City's chief financial officer for each new position for which a Continu- ing Job Incentive Grant is being sought. Mueller shall be eligible for such additional job incentive grants for a period of five (5) years fol- lowing the expiration of the Initial Job Incentive Grant, provided, how- ever, than in no event shall the City's combined payment of the Initial job Incentive Grant and any subsequent job incentive grants to Mueller exceed the sum of forty thousand dollars ($40,000). r 3 • B. "Fast-Track" Permitting Process and Waiver of Building Permit Fees 411) for the Subject Project. The City agrees to conduct a "fast-track" permitting process for the Subject Project and to waive and not re- quire Mueller to pay any building permit fees which would otherwise be due and payable to the City in connection with the establishment of the Subject Project. The provisions of this section are intended and shall be construed to apply only to City building permit fees. Any and all impact fees or other fees which may be due and owing to the City and/or any other governmental entity other than the City shall be paid by Mueller. 4. Mueller to Recruit and Hire Elgin Residents. Mueller agrees to and shall make reasonable efforts to recruit and hire Elgin residents for employment op- portunities for the Subject Project. At the City's request, Mueller shall report to the City on its efforts to recruit and hire Elgin residents for employment opportunities at the Subject Project. Such report shall include, among other matters, recruitment efforts directed toward Elgin residents, the number of Elgin residents applying for employment and the number of Elgin residents hired for employment positions for the Subject Project. Mueller's obligation to exercise reasonable efforts to recruit and hire Elgin residents shall be deemed satisfied by providing the Elgin Area Chamber of Commerce with notice of job openings at Mueller. 5. Centre of Elgin. Full-time Mueller employees employed for the Subject Project shall qualify for the "Elgin resident" annual rate for membership at the City's Elgin family recreation center, known as The Centre of Elgin, regardless of the loca- tion of such employee's residence. This provision shall remain in effect as long as Mueller maintains the Subject Project. 6. Elgin Promotion. Within sixty (60) days of Mueller receiving a Certifi- cate of Occupancy for the Subject Property, the City Manager of the City and other City staff may attend a meeting at the Subject Property to discuss and promote the City of Elgin to Mueller' employees employed at the Subject Property. The City Manager of the City may designate a liaison for Mueller' employees to contact in the event such employees have any questions regarding the Elgin community. At Mueller' option, the City may also coordinate with the Elgin Area Chamber of Com- merce for the purpose of conducting a groundbreaking and ribbon cutting ceremo- nies for the Subject Project. 7. City's Obligations Contingent Upon Mueller' Performance. The parties understand and agree that the economic incentive grants being provided by the City to Mueller as set forth in paragraphs 3 and 5 of this Agreement are expressly subject to and contingent upon Mueller's relocating its twenty-two St. Charles office employees to the City of Elgin in conjunction with the establishment of the Subject Project as set forth in this Agreement. In the event Mueller fails to establish the Sub- 411) 4 r ject Project as required in this Agreement, or fails to occupy and commence opera- tions for the Subject Project as required in this Agreement, or in the event Mueller fails to provide for the creation and establishment of the jobs as provided for in Sec- tion 3A(i) of this Agreement, and/or Mueller fails to exercise reasonable efforts to recruit Elgin residents as provided for in Section 4, the parties understand and agree that the economic incentive grants or economic assistance to Mueller for the Subject Project pursuant to this Agreement or otherwise shall terminate. In the event Mueller fails to continue the Subject Project for the five- (5) year period as re- quired in this Agreement, the parties understand and agree that Mueller shall reim- burse the City on a pro-rata basis the economic incentive grants provided for in Section 3 of this Agreement. For the purposes of clarification and example, the re- imbursement on the pro rata basis shall mean a percentage reimbursement based upon the percentage of the five-year time period Mueller has failed to continue the Subject Project. For the purpose of further clarification and example, in the event Mueller continues the Subject Project for three years instead of five years, Mueller shall reimburse to the City forty percent of the economic incentive grants and assis- tance paid or provided by the City to Mueller pursuant to Section 3 of this Agree- ment. 8. Miscellaneous. A. That this Agreement shall not be deemed or construed to create an employment, joint venture, partnership, or other agency relationship between the parties hereto. B. That all notices or other communications hereunder shall be made in writing and shall be deemed given if personally delivered or mailed by registered or certified mail, return receipt requested, to the parties at the following addresses, or at such other addressed for a party as shall be specified by like notice, and shall be deemed received on the date on which said hand delivered or the second business day follow- ing the date on which so mailed: TO THE CITY: City of Elgin 150 Dexter Court Elgin, IL 60120-5555 Attention: Richard G. Kozal With a copy of any such notice to: City of Elgin 150 Dexter Court Elgin, IL 60120-5555 fialkAttention: William A. Cogley, Corporation Counsel 5 TO MUELLER: Ms. Debora A. Galchik Human Resources Director Mueller & Co., LLP 1707 North Randall Road Elgin, IL 60124 With a copy of any such notice to: C. That the failure by a party to enforce any provision of this Agreement against the other party shall not be deemed a waiver of the right to do so thereafter. D. That this Agreement may be modified or amended only in writing signed by both parties hereto, or their permitted successors or as- signs, as the case may be. E. That this Agreement contains the entire agreement and understand- ing of the parties hereto with respect to the subject matter as set forth herein, all prior agreements and understandings having been merged herein and extinguished hereby. F. That this Agreement is and shall be deemed and construed to be a joint and collective work product of the City and Mueller and, as such, this Agreement shall not be construed against the other party, as the otherwise purported drafter of same, by any court of competent juris- diction in order to resolve any inconsistency, ambiguity, vagueness or conflict, if any, in the terms or provisions contained herein. G. That this Agreement is subject to and shall be governed by the laws of the State of Illinois. H. That this Agreement shall be binding on the parties hereto and their respective successors and permitted assigns. This Agreement and the obligations herein may not be assigned without the express writ- ten consent of each of the parties hereto, which consent may not be unreasonably withheld by either of the parties hereto. The City may record a Memorandum of Agreement placing of record the terms and provisions of this Agreement. . I. The City and Mueller agree that, in the event of a default by the other party, the other party shall, prior to taking any such actions as may be available to it, provide written notice to the defaulting party stating that they are giving the defaulting party thirty (30) days within which to .4111) 6 .. cure such default. If the default shall not be cured within the thirty (30) days period aforesaid, then the party giving such notice shall be per- mitted to avail itself of remedies to which it may be entitled under this Agreement. J. If either party fails or refuses to carry out any of the material cove- nants or obligations hereunder, the other party shall be entitled to pursue any and all available remedies as specified herein or otherwise available at law, equity or otherwise. Notwithstanding the foregoing or anything else to the contrary in this Agreement, with the sole excep- tion of an action to recover the monies the City has agreed to pay pursuant to the preceding paragraph 3A of this Agreement, no action regarding the economic incentives set forth in this Agreement shall be commenced by Mueller against the City for monetary damages. Ven- ue for the resolution of any disputes or the enforcement of any rights pursuant to this Agreement shall be in the Circuit Court of Kane County, Illinois. In the event any action is brought by the City against Mueller or its permitted assigns with respect to this Agreement and the City is the prevailing party in such action, the City shall also be en- titled to recover from Mueller reasonable interest and reasonable at- torney's fees. K. Time is of the essence of this Agreement. L. This Agreement shall be construed, and the rights and obligations of the City and Mueller hereunder shall be determined in accordance with the laws of the State of Illinois without reference to its conflict of laws rules. M. No past, present or future elected or appointed official, officer, em- ployee, attorney, agent or independent contractor of either the City or Mueller shall be charged personally or held contractually liable under any term or provision of this Agreement including, but not limited to, because of their negotiation, approval, execution or attempted execu- tion of this Agreement. N. Notwithstanding any other provisions of this Agreement, it is express- ly agreed and understood by Mueller and the City that in connection with the performance of this Agreement, that Mueller shall make all reasonable efforts to comply with all applicable federal, state, city and other requirements of law including, but not limited to, any applicable requirements regarding prevailing wages, minimum wage, workplace safety and legal status of employees. Without limiting the foregoing, ("4Mueller hereby certifies, represents and warrants to the City that all of 7 Mueller's employees and/or agents who will be employed for the Subject Project shall be legal residents of the United States. Without limiting the foregoing, and notwithstanding anything to the contrary in this Agreement, Mueller and its contractors and subcontractors shall, to the extent required by law, comply with the Prevailing Wage Act in all respects relating to the Subject Project. The City shall have the right to audit any records in the possession or control of Mueller to determine Mueller's compliance with the provisions of this section. In the event the City proceeds with such an audit, Mueller shall make available to the City Mueller's relevant records at no cost to the City. O. The parties agree that they will not issue press releases including the name or logo of the other party, including but not limited to advertis- ing or sales/marketing materials, without the other party's prior writ- ten consent. Matters subject to the Illinois Open Meetings Act shall not be subject to such prior approval. IN WITNESS WHEREOF, the City and Mueller have executed this Agreement on the date and year first written above. CITY OF ELGIN, MUELLER & CO., LLP. an Illinois municipal corporation 4.1) By: By: David Kaptain, Mayor Its: Attest: Kimberly Dewis, City Clerk 8