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HomeMy WebLinkAbout97-160 Resolution No. 97-160 RESOLUTION AUTHORIZING THE EXECUTION OF A MEMORANDUM OF AGREEMENT AND ALLOCATING VOLUME CAP (TERRI LYNN, INC. /BELLEN CONTAINER CORP. PROJECT) WHEREAS, American National Bank and Trust Company of Chicago, as Trustee under Trust No. 500126-08 (the "Borrower" ) wish to finance the acquisition of land and the construction of improvements thereon comprising a manufacturing facility known as Lot 43 in the Fox Bluff Corporate Center, Elgin, Illinois, for use in the manufacturing of food products in the form of fruit, candies and nuts and a flexible packaging facility which, by means of various printing processes, labels various packaged products (the "Project" ) and wishes to have the City of Elgin, Illinois (the "Issuer" ) issue its industrial development revenue bonds to finance such facilities; and WHEREAS, a Memorandum of Agreement has been presented to the Issuer under the terms of which the Issuer agrees, subject to the provisions of such Agreement, to issue its tax-exempt industrial development revenue bonds to finance the costs of the Project; and WHEREAS, based on the official estimate of the 1994 population of the Issuer of 85, 339 , the Issuer will have estimated volume cap of $4,266, 950 for the years 1998 and 1999 ; and WHEREAS, the Issuer has not yet allocated any volume cap for 1998 and 1999 and desires to make available for the Project volume cap of at least $2, 000, 000 in 1998 and at leasts $4 , 000,000 in 1999 ; and WHEREAS, the Borrower, through its controlling beneficiaries, has requested that the Issuer enter into the Memorandum of Agreement and allocate at least $6 , 000, 000, but not in excess of $7,500,000 of volume cap (consisting of at least $2, 000, 000 for 1998 and at least $4 , 000, 000 for 1999 ) to the financing of the Project. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ELGIN, ILLINOIS, as follows : Section 1 . That the Mayor of the Issuer is hereby authorized to execute, and the Clerk of the Issuer is hereby authorized to attest a Memorandum of Agreement with the Borrower in substantially the form of such agreement appended to this resolution as Exhibit A. Section 2 . That the officers and employees of the Issuer are hereby authorized to take such further action as is necessary to carry out the intent and purposes of the Memorandum of Agreement as executed and to issue in one or more series of at least $6 ,000, 000 but not in excess of $7 ,500, 000 of its tax-exempt demand industrial development revenue bonds upon the terms and conditions stated in such Memorandum of Agreement for the purpose of defraying the costs of the Project and that the same is declared .to be for a public purpose and a matter pertaining to the government and affairs of the Issuer, pursuant to applicable home rule authority. Section 3 . The Issuer hereby allocates at least $2 , 000, 000 of its 1998 volume cap allocation and at least $4, 000, 000 of its 1999 volume cap allocation (subject to a maximum volume cap allocation of $7 , 500, 000 for all series issued in connection with the Project) to the issuance, in one or more series, of industrial development revenue bonds to finance the Project or, if the financing of volume cap amounts herein allocated to 1998 with respect to the Project does not occur on or before December 1, 1998, or if the financing of volume cap amounts herein allocated to 1999 of the Project does not occur on or before December 1, 1999, for the issuance of such other industrial development revenue bonds for the purpose of financing qualified manufacturing facilities as deemed appropriate by the City Council of the Issuer. Section 4 . That this resolution shall be in full force and effect upon its passage and approval . s/ Kevin Kelly Kevin Kelly, Mayor Presented: June 25, 1997 Adopted: June 25, 1997 Vote: Yeas 7 Nays 0 Attest: s/ Dolonna Mecum Dolonna Mecum, City Clerk • SENT @Y ,CHICAGO ; 6 12 97 15 45 Dickinson, Wright-' 18479315610;: 6/ 8 MEMORANDUM OF AGREEMENT F THIS MEMORANDUM OF A NaEEMNT is onaEBank and between CompanlTY y of OChicago,las ILLINOIS (the "issuer") and American Trustee under Trust No. 500126-08 (the "Borrower"). 1. Preliminary Statement. Among the matters of mutual inducement which have resulted in this Agreement are the following: (a) The Issuer is authorized under its home rule powers, as set forth in the 1970 Constitution of the State of Illinois, Article VII, Section 6, and the provisions of ordinance No. S2-80, passed on February 13, 1980, as from time to time supplemented and amended (the "Ordinance"), to issue industrial development revenue bonds for the purpose of financing, in whole or in part, the cost of the acquisition, purchase, construction, reconstruction, improvement, betterment or extension of any economic project and to enter into a loan agreement developth mentrrevenue bonds may be lent to the Borrower pursuant to which the proceeds of such tax-exempt industrial Borrower to finance the costs of such an economic development project. (b) The Borrower wishes to obtain satisfactory assurance from the Issuer that evelopment revenue the proceeds of the sale °f such to x-exempt itto financedthethcostal dof purchasing teasing and refurbishing s of the Issuer will be made available a building comprising a manufacturing facility known as Lot 43 in Fox Bluff Corporate Center, Elgin, Illinois, to be leased to Tern Lynn, Inc., an Illinois corporation, for the manufacturing of food products consisting of candies, fruit and nuts and to be leased to Bellen Container Corp., an Illinois corporation for the operation of a flexible packaging process involving water-based printing and laminated materials used in connection with the labeling of various packaged products (the "Project"). (c) Subject to the conditions contained herein and to the due compliance with all requirements of law, the Issuer, by virtue of such statutory authority as may now or hereafter be conferred by the Ordinance, will issue and sell its industrial development to exceed, in aggregate, revenue bonds in an amount of at least $6,000,000, but notnt of such bonds issued in 00 000 principal amount consisting of at least $2,D p OOD ion „ $7,5D0, 9 1998 and at least $4,000,000 of such bonds issued in 1999 (the "Bonds ) to finance the cos ts of the Project, which bonds are intended to be tax-exempt under sections 103(a) de an d 144 of the Internal Revenue Code of 1986, as amended (the "Code"), (d) The Borrower has presented the Issuer with evidence of its intention to reimburse themselves for expenditures relating to the Project which they may pay from funds which are not proceeds of the Bonds. 2. Undertakings on the Par t of the Issuer. Subject to the conditions above stated, the Issuer agrees as follows: SENT BY:CHICAGO ; 6-12-97 ; 15:46 ; Dickinson, Wright 184793156104 7/ 8 (a) That it will authorize the issuance and sale of the Bonds pursuant to the terms of the Ordinance as then in force. l respects to the (b) That it will, at the proper the Borrowers adopt or causle to be adopted, spuch rior advice, consent and approval of proceedings and authorize the execution of such documents as may be necessary and advisable for the authorization, issuance, and sale of the Bonds as aforesaid, and that it will enter into a loan agreement whereby the Borrower will pay to or on behalf of the Issuer such sums as shall be sufficient to pay the principal and interest and redemption premium, if any, on the Bonds as and when the same shall become due and payable which Bonds are limited obligations payable by the Borrower and therefore are not eligible for designation under Section 265(b)(3) of the Code. (c) The Issuer hereby declares its intent to assist the Borrower under Treasury Regulations Section 1.150-2 to reimburse any expenditures made on costs of the Project prior to the issuance of the Bonds with proceeds of the Bonds. 3. Undertakings on the Part of the Borrower. Subject to the conditions above stated, the Borrower agrees as follows: (a) That it will use all reasonable efforts to find one or more pur chasers for the Bonds. (b) That contemporaneously with the delivery of the Bonds it will enter into a loan agreement with the Issuer under the terms of which the Borrower will obligate itself of and interest the aggregate to pay the principal to pay to the Issuer sums sufficient in shall become due and redemption premium, if any, on the Bonds as when the same and payable. 4. General Provisions. (a) All commitments of the Issuer under Paragraph 2 hereof and of the Borrower under Paragraph 3 hereof are subject to the condition that on or before the case of anyseries to be issued in 1998 and December 1, December 1, 1998 in shall be such other as mu 1999 inl the case of to the Issuers oabe nd the Borrower), theed in 1999 rIssuer and the dateBorrower shall mutually satisfactory have agreed to mutually acceptable terms and conditions of the loan agreement and of the Bonds and other instruments or proceedings relating to the Bonds. The decision ment or not to approve or agree f the Boto any eim or ds shall rest solely withinn of any the completetds discretion of take any action prior to issuance the parties to this Agreement. (b) If the events sat forth in (a) of this Paragraph 4 do not take place within the time set forth or any extension thereof and the Bonds in an amount rot exceeding the amount stated above are not sold within such time, the Borrower agrees that it will • ENT BY:CHICAGO ; 6-12-97 ; 15:46 ; Dickinson, irlght 184733156104 8/ 8 J reimburse the Issuer for all reasonable and necessary direct out-of-pocket expenses which the Issuer may incur at the Borrower's request or as a result or arising out of this Agreement including but not limited to the payment of attorneys and other consultant fees and disbursements arising from the execution of this Agreement and the performance by the Issuer of its obligations hereunder, and this Agreement shall thereupon terminate. (c) The closing of the Bonds in regard to the Project is subject to the possession by the Issuer or the receipt by the Issuer of sufficient volume cap allocation from the State of Illinois or otherwise pursuant to the Illinois Private Activity Bond Allocation Act (30 ILCS 345/1 through 345/9 (1992 State Bar Association Edition)). IN WITNESS WHEREOF, the parties hereto have entered into this Agreement by their officers thereunto duly authorized as of the 25th day of June, 1997. CITY OF ELGIN, ILLINOIS s. y Mayor (SEAL) ATTEST: • Cleric AMERICAN NATIONAL BANK AND TRUST This instrument is executed by the undersigned Land Trustee, COMPANY OF CHICAGO, not personally but not personally but solely as Trustee in the exercise of the as Trustee under Trust No. 500126-08 power and authority conferred upon and vested in it as such Trustee. it is expressly understood and agreed that all the warranties, indemnities, representations, covenants, under- takings and agreements herein made on the part of the Trustee are undertaken by it solely in its capacity as Trustee By: and not personally. No personal liability or personal respon- ItS: j/.�� �ie63i�ty sibility is assumed by or shall at any time be asserted or en forceable against the Trustee on account of any warranty, indemnity, representation, covenant, undertaking or agree- n American tJ6tionbi� g Of the Trustee in this instrument. Aaestatlori not raqujred by Chicago BY►aws Attest: mj t company Its: CHKCALO 99688-100 4a382 (artp.97) • c++ICAcO 99999-1o0 16382 06/11/97 10:51 '$1 312 346 8833 SPEER FINANCIAL 1J 002/009 CITY OF ELGIN APPLICATION FOR INDUSTRIAL DEVELOPMENT BOND FINANCING Business Name: Graziano Partners, Inc. Address: P.Q. Box 457 City, state: Itasca, Illinois 60143 Representative: Joseph C. Graziano Jr. Telephone: (630) 773 2400 Federal Tax ID Number: 36-3229021 Amount of Proposed Bond Issue : $6. 000, 000 .00 Name of Bond Purchaser: American National $ank of Chicago Name of Bond Counsel: Bond Counsel has not yet been selected. Name of Corporate Lawyer: Drew Baker Schulze, Baker & Associates 1111 Plaza Drive #450, Schaumburg, IL 60173 Proposed Use of Proceeds: Land Acquisition and Industrial Building Construction (Lot 43, Fox Bluff Corporate Center) . • 08/11/97 10:51 $ SPEER FINANCIAL Q1 003/0091 312 346 8833 - . • IS proposal a new facility? Yes • Is the proposal Industrial/Commercial/Retail? TnrtnatIisl What is the principal product of the company? Processed Fpod - Products and flexible packaging What are the proposed financing arrangements? IRB Proceeds and conventional financing through American National Bank • Give the approximate dates of construction: 7/97 thrn 12/98 • ECONOMIC A. P:olect Costs (Preliminary) 1. Construction Costs $ 5, 600, 000. 00 • 2. Financing Costs $ 225, 000. 00 3. Equipment Costs $ Included , 4. hand $ 2, 184 000. 00 * 5. Architectural $ 100,000. 00 • 6. Legal $ • 50,000.00• 150, 000.00 7. Other $ 06/11/97 10:52 $1 312 346 8833 SPEER FINANCIAL _ _ _ 004/009 B. Financial Stability (provide the following) ' 1. Prospectus 2. Reports to stockholders • 3. 5 years independently audited financial statement 4 . Most recent interim financial report 5. Dun & Bradstreet report 6 . Name and address of project lender 7. Commitment letter for financing , (including length of commitment) 8. Name, address and contact of bond purchaser 9. Estimated tax yield to City • 10.. Estimated increased payroll 11. Estimated assessed value of additional and total real property 12. Number of years in business Is any litigation pending by or against company? x Yes No ' Type of ProduCCprocessed food products ansi flprgbLc packaging Description of Product _Candy, Nuts. r ed Y•,{ tom, AST,es and Water based printed and laminated flexible parktl.gina Market Area Served National and International • C. Employment 1. Number of Current Employees: Full Time: 51 Part Time: 40 • • • Managers: 9 Employees living in Elgin: , 4 06/11/97 10:52 271 312 346 8833 SPEER FINANCIAL Z 005/009 :M Y 2e '97 11:55 METHOD K PARTNER INC P,2/2 2. Number 'at new job created/retained (pleases specify) a. Permanent Full Time: RE ' iWED CREaT§D b. Permanent Part Times1 • c. Seasonal/Temporary: 40 10-20 • 3 . Type of new jobs created/retained a. Clerical: 7 3-4 b. Labor: 70• 26-38 c. Supervisory: 5 2-3 O. managerial: 9 1-2 4 . Average Employee salary (present) : $25, 760 r.n $34 .048 5 . yearly Payroll (present) : S2,0170ou oq 6 . ' Employes Skills Required: kacjoz ins, Machine nnerator, Fork Lift Operators, Food Proceesing _Equipment 0,yrrat1nna, Flexible printing Operations , Computer Overarure b. ' Environmental 11 A. Plant CNew) 1 . Location: 1.nr. pox Bluff C.L. 141n. 'Illinn1 ,c 2. Land Sire: _ 17. A Acres Square Feet: 774, 257 • 3. Present Plant; 40000 combi c New Plant: 120.000 C:nmbiae'C_ (Phases T $$Vt. 4 . Land Coverage: 1).9X LPhal T n n l y) B. Pollution 1. Water/Sewer effluent X domestic x industrial, None unusual wastes 3. Air/forejgn or toxic substances: _Eau_ 3. wore: Mild oder related to Chocolates cull • Roasted nuts, alight ammoniac 06/11/97 10:52 /21 312 346 8833 SPEER FINANCIAL _ V1 006/009 • ti • 4. Glare: None • • 5. Noise: None . 6. Pollution devices required: None • • 7. *According to City Engineer, are there adequate • number of Water and Sewer Connection to the site? • • X Yes No E. Community •;Services A. Traffic 1. Number of Vehicles into Site per day; Trucks:15-17• Cars: 50 - 55 • Other Vehicles: 0 • 2. Ability of Street to Carry Additional Land a. Access - sketch, of ingress/egress patterns b. Safety - plans to facilitate any substantial traffic movement B. Utility Requirements • 1. Water used per day: 2100 . gallons • • Fire Protection adequate? Yes • Additional water or sewer requirements: (i.e. pretreatment, extensions) None 2. Type of Sewage: . Employee Welfare, 'Floor Cleaning 3. A. Projected annual electrical usage: • 1 .5mm KWH per year • B. Projected annual,.gas usage: • 100 M therms 'i,er year • • • • • • 06/11/97 10:53 $1 312 346 8833 SPEER FINANCIAL Z 007/009 C. • Schools Will. you project significantly increase school enrollment? No CIVIC AWARENESS 1. Provide evidence of past civic activity: Members, Chamber pfCnrgmerere 2. How will your company support local civic activities? der_ OpP or mnrn rim (• clubs CLIDTgq, Kiwanis , Jaycees , Etc . ) All supportive financial documents and information required by the City of Elgin must be supplied before application will be considered by the City Council of the City of Elgin. We agree to all the conditions as specified in ap•licable city • ordinances. . 1 Signs Signed: AAt Title: Title: Chief Corporate Officer C�Chief Financial Officer • Date: s(ar a-�q 1 06/11/97 10:53 $1 312 346 8833 SPEER FINANCIAL 1008/009 - r _ ADDENDUM TO IRB APPLICATION - GRAZIANO PARTNERS FOX BLUFF CORPORATE CENTER This Addendum addresses several line items in Section B (Financial Stability) of the Application which are as follows: 1. Prospectus: The various business interests of Graziano Partners have not needed to issue a prospectus, hence none exists. 2. Reports Of Stockholders: The family interests are closely held. As a result no formal reports to Stockholders are available. 3. 5 veers Independently audited financial statements; Enclosed are five years of financial statements for the business Interests of Graziano Partners. 1996 was the first year that certain business interests were audited. As a result the balance of the statements were unaudited. The companies finances are continuously reviewed by Kaplan & Company, an accounting firm in Northbrook, Illinois. 4. An interim financial report for the period ended June 30, 1997 will be provided upon completion. 5. Dun & Bradstreet reports on all companies are included. 6. The project lender is: American National Bank & Trust Company of Chicago 33 North La Salle Street Chicago, Illinois 60690 Attn: Ms. Nancy Cleland Manella 7. A commitment letter from American National Bank is included herewith. 8. At this time it is contemplated that American National Bank & Trust Company will acquire the Industrial Revenue Bonds. The address is as follows: American National Bank & Trust Company of Chicago 33 N. La Salle Street Chicago, Illinois 606910 Attn: Karen L. Martin 9. See second Addendum 10. The estimated increase payroll as a result of this new facility Is estimated to be $ 500,000 - $700,000 (Phase I only). 11. See second Addendum 12. The initial origins of these various businesses date back to 1936. 13. All projected job creation/payroll estimates are based on Phase I only. 1st51597ctw 08/11/97 10:53 221 312 346 8833 SPEER FINANCIAL Q 009/009 r ADDENDUM TO I.R.B. APPLICATION - GRAZIANO PARTNERS, FOX BLUFF CORPORATE CENTER This Addendum addresses items 9 (estimated tax yield to City) and 11 (estimated assesses value of property) . Basic components of calculations were provided by Jim McConoghey of the Elgin Area Chamber of Commerce. Assumptions for calculation purposes: 1. Normal assessment practices are more detailed and comprehensive than those below. For purposes of this application we are using cost estimates from a contractor for building value and the land acquisition price for the assessed value of the land. 2 . This project is being phased over the next several years. Phase I is a 120, 000 square foot building to be built in 1998. Phase II is an additional 80, 000 square feet tentatively scheduled for 2003 to 2004 and Phase III of 80, 000 tentatively scheduled for 2008 to 2009 . For purposes of this calculation we used Phase I (120, 000 square feet) only on the entire 18 acre site. 3 . The calculations below attempt to arrive at an assessede uses value of theproperty erty at fu ll 1 build-out of Phase P the latest published tax rates to calculate the tax yield to the City. Estimated Land and Building Cost $7, 800.000 Cost to Assessed Valuation Factor Assessed Value $2, 574, 000 Township Equalizer Factor 1 .0227 Equalized Valuation $2, 632,430 Latest total tax rate 8 .3798 Total Estimated Annual tax bill $ 230, 069 • City of Elgin tax rate 1.90 Annual Estimated tax yield - City of Elgin $ 50, 016 2n5 1597ctw Method Partners INC. June 17, 1997 Mr. Ray Moller, Director Business Services City of Elgin 150 Dexter Court Elgin, Illinois 60120 Dear Ray: By now you have received a draft of an inducement resolution for the Graziano Partners I R B's. The resolution drafted by American National Bank's bond counsel suggests a volume cap of $7,500,000 over two years rather than the $6,000,000 which we know is Elgins local limit. The reason for the high amount is two-fold. First we continue to have discussions with the bank regarding the potential to obtain additional IRB funds as a result of unused volume cap from other municipalities. I assume this would come through I.D.F.A. but apparently would be issued through Elgin. Secondly, the project cost as you know is currently estimated at somewhere near $8,000,000.00. The attorneys thought that using a not to exceed volume cap number for this documentation that more nearly reflects the project costs would be the better course of action. We are about to retain our own bond counsel who will also deal with these issues. In the interim we need to obtain Elgin's City Counsel approval. If your understanding of the above is different or you have questions please call me. Sincerely, .....7.....f)__tiors Howard C. Builta HCB:ctw 2400 East Oakton • Arlington Heights, Illinois 60005-4809 • (847) 439-4310 • Fax (847) 439-4314 • no 0 OF FCC City of Elgin Agenda Item No. AO 5) '411 tie June 16 , 1997 TO: Mayor and Members of the City Council FROM: Robert O. Malm, Interim City Manager SUBJECT: Inducement Resolution with Graziano Partners for a Portion of the City' s 1998/1999 Annual Industrial Revenue Bond Authority PURPOSE The purpose of this memorandum is to present to the Mayor and members of the City Council a request from Graziano Partners for $2 million of 1998 Industrial Revenue Bond ( IRB) Authority and $4 million of 1999 Industrial Revenue Bond Authority. BACKGROUND The City has received a request regarding the availability of IRBs for business expansion. Graziano Partners has presented a request for $6 million. The City currently has an annual allocation of $4 . 267 million in IRB capacity. Graziano Partners will utilize the bond funds to purchase land and construct a building at the Fox Bluff Corporate Center. The Graziano Partners plans to I peraat d twoPa businesses atBy the Fox Bluff site: Terry Lynn, c. The firms are involved in processed foods and flexible packag- ing. Both firms currently employ approximately 100 individu- als . An additional 50 jobs can be anticipated as the project buildout progresses . The site size is 17 . 8 acres . The initial building construc- tion will be 120,000 square feet . The cost for the initial development is anticipated to be $7 . 8 million. Speer Financial, Inc. found the company to be a good credit risk and the project worthwhile and recommends that the City proceed with an inducement resolution. Please see the at- tached report from Speer. COMMUNITY GROUPS/INTERESTED PERSONS CONTACTED None. Inducement Resolution with Graziano Partners June 16 , 1997 Page 2 FINANCIAL IMPACT CAll costs pertaining to the IRB issuance will be borne by Graziano Partners . The benefit to the City' s tax base is estimated to be $2 . 2 million of equalized assessed valuation. Total estimated annual property tax revenues will be $220,000 . The City' s annual portion of this property tax revenue is estimated to be approximately $42 , 000 . / � LEGAL IMPACT None. ALTERNATIVES None. RECOMMENDATION It is recommended that an inducement resolution be adopted for Graziano Partners totaling $6 million in Industrial Revenue Bonds in 1998 and 1999 . Respectfully submitted, mes R. Nowicki Direr r of Finance! 1 /�� f�e" / Raymond H. Moller Director of Business Services and Properties Robert 0. Malm Interim City Manager amp Attachments PUBLIC FINANCE CONSULTANTS SINCE 1954 SPEER FINANCIAL, INC. ELWOOD BARGE RICHARD A.PAVIA KEVIN W.MCCANNA DAVID F.PHILLIPS LARRY P.BURGER DANIEL D.FORBES CHAIRMAN EMERITUS CHAIRMAN EMERITUS PRESIDENTSR.VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT June 4, 1997 The Honorable Kevin B. Kelly and Members of City Council City of Elgin 150 Dexter Court Elgin, IL 60120 Dear Mayor and Council: Pursuant to the request of the City, Speer Financial,Inc.has reviewed the industrial revenue bond application, and supporting documentation including unaudited financial reviews, of Graziano Partners,Inc. The reviews are on a calendar year basis and are prepared by Kaplan& Company of Northbrook. Graziano Partners, Inc. is applying for City approval of$6,000,000 industrial revenue bonds. The purchaser is expected to be American National Bank of Chicago. Bond counsel has not been identified yet. Proceeds will be used to purchase land in Fox Bluff Corporate Center for$2,184,000, construct a building for$5,600,000, and pay legal, financing, and other costs estimated at$525,000. This is noted as the first of several phases of development. The company has been manufacturing its products in Niles and Itasca. The increase in business • and the need to consolidate operations in order to improve operating efficiencies necessitate an expansion. The company has two wholly owned subsidiaries. The products of the company include edible nuts,berries, dried fruit products used by fundraising organizations and sold by retailers (Terri Lynn, Inc.) and flexible packaging materials used in commercial industries (Bellen Container Corporation). The market is national and international. Some 100 people work for the company, of whom 4 live in Elgin. New job generation will be in the range of 30-50 positions. The initial positions will be a mix of jobs,2-3 supervisory, 3-4 clerical, 26-38 factory, and 1-2 managerial. Current salaries range from$25,800 to $34,000 with the new facility expected to bring an increase of$500,000-$700,000 in payroll. Benefit to the City's tax base will likely be some $2,000,000 of equalized assessed valuation. At a tax rate of$1.90 and $8.38 for the City and all governments, expected revenues will be $38,000 and$167,600 respectively. Financial Analysis Graziano Partners, Inc. is the holding company of Bellen Container Corporation. As the accompanying table indicates,Bellen Container Corporation's financial position has remained stable over the past six years. Sales have been relatively stable while net income as a percentage of sales over the past six years has averaged 17.65%,ranging from 15.55%to 19.54%. In addition,while liabilities have fluctuated over the past six years, equity has increased steadily. Assets as well are stable. The stability in balance sheet items indicates a financially well- managed company. I • SUITE 3435.55 EAST MONROE STREET•CHICAGO,ILLINOIS 60603•(312)346-3700•FAX(312)346-8833 SUITE 500.531 COMMERCIAL STREET•WATERLOO,IOWA 50701•(319)291-2077•FAX(319)291-6787 • SPEER FINANCIAL, INC. Graziano Partners,Inc. is the holding company of Terri Lynn,Inc. As the accompanying table indicates,Terri Lynn,Inc.has been growing rapidly in recent years. This is evident given the dramatic increase in sales,with growth of 137%coming in the years 1994 through 1996. The rapid expansion of sales is reflected in the balance sheet. As assets have increased to meet demand,so too have liabilities and equity increased. The increase in assets is marked by an increase in inventory from$370,025 in 1993 to$2,773,100 in 1996 and an increase in receivables from$216,065 in 1993 to$1,266,673 in 1996. The increases in various balance sheet items indicate a rapidly growing company. Dun and Bradstreet reports that the financial statement of the company is"fair." The debt will be guaranteed by Graziano Partners,Inc. The$6,000,000 of bonds are to be amortized over 20 years. The bonds will pay interest on a blended rate. This is assuming that some portion of the yield will be taxable while another portion will be tax exempt. Annual debt service(at an estimated rate of 8%)will be approximately$605,000. Other debt of the company consists of notes to the shareholders and secured debt to American National Bank. Total related party debt is some$1,300,000 and debt owed to the Bank is approximately$3,000,000. The new debt is expected to be secured by a mortgage on the Fox Bluff facility. Average 1995-1996 financial results provide over 200% coverage of the approximated amount. This is reasonable coverage of the bonds. Conclusion In summary,we find the company,based on its unaudited financial information,to be financially viable. The IRB project will bring new jobs to Elgin,and Graziano Partners,Inc.will be a significant tenant of Fox Bluff Corporate Center. We find this a good credit and worthwhile project and recommend that the city proceed with the inducement resolution. We would be pleased to discuss this with you. Sincerely, !` Zw C✓ f4-c.ao Kevin W.McCanna President KWM/avg Enclosure SPEER FINANCIAL, INC. • BELLEN CONTAINER CORPORATION Accountant's Compilation as of December 31 1991 1992 1993 1994 1995 1996 ASSETS: Cash $ 588,182 $ 577,837 $ 402,667 $ 398,805 $ 573,307 $ 753,496 Note Receivable $ 408,845 $ 758,333 $ 557,805 $ 353,034 $ 450,000 $ 1,000,000 A/R $ 425,121 $ 344,713 $ 318,823 $ 397,602 $ 391,929 $ 445,017 Inventory $ 347,681 $ 394,775 $ 280,004 $ 395,365 $ 334,521 $ 431,439 Property and Equipment, $ 379,559 $ 357,227 $ 1,005,058 $ 819,332 $ 816,521 $ 672,781 Other $ 38,218 $ 25,792 $ 29,611 $ 39,231 $ 42,449 $ 33,776 TOTAL ASSETS $ 2,187,606 $ 2,458,677 $ 2,593,968 $ 2,403,369 $ 2,608,727 $ 3,336,509 LIABILITIES: Current Debt $ 532,615 $ 360,499 $ 74,633 $ 75,065 $ 35,034 $ 394,144 Accounts Payable $ 72,602 $ 74,402 $ 201,393 $ 327,199 $ 194,104 $ 141,686 TOTAL LIABILITIES $ 605,217 S 434,901 $ 276,026 $ 402,264 $ 229,138 $ 535,830 ITY: Common Stock $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 Retained Earnings $ 1,581,389 $ 2,022,776 $ 2,316,942 $ 2,000,105 $ 2,378,589 $ 2,799,679 TOTAL EQUITY $ 1,582,389 $ 2,023,776 $ 2,317,942 $ 2,001,105 $ 2,379,589 $ 2,800,679 Annual Compilation 1991 1992 1993 1994 1995 1996 Net Sales $ 5,077,957 $ 5,261,684 $ 5,562,439 $ 4,686,620 $ 5,402,506 $ 5,267,926 Cost of Sales $ 3,294,440 $ 3,641,009 $4,107,876 $ 3,478,066 $ 3,806,470 $ 3,622,034 General Expenses $ 541,071 $ 443,762 $ 444,811 $ 388,594 $ 470,958 $ 614,631 Operating Income $ 1,242,446 $ 1,176,913 $ 1,009,752 $ 819,960 $ 1,125,078 $ 1,031,261 Otherincome(Expenses) $ (215,374) $ (148,778) $ (137,872) $ (90,820) $ (108,009) $ (171,188) Net Gain(Loss) $ 1,027,072 $ 1,028,135 $ 871,880 $ 729,140 $ 1,017,069 $ 860,073 SPEER FINANCIAL, INC. TERRI LYNN, INC. Accountant's Compilation as of December 31 1991 1992 1993 1994 1995 1996 ASSETS: Cash $ 24,981 $ 86,944 $ 118,126 $ 116,436 $ 684,648 $ 266,723 A/R $ 144,576 $ 227,828 $ 216,065 $ 1,114,319 $ 935,751 S 1,266,673 Other receivables $ 3,600 $ 12,398 $ 2,386 $ 2,636 $ 7,041 S 4,015 Inventory $ 423,503 $ 458,965 $ 370,025 $ 1,821,610 $ 2,344,239 S 2,773,100 Property and Equipment, $ 159,985 $ 733,825 $ 736,581 $ 937,807 $ 1,232,346 $ 1,434,679 Other $ 261,140 $ 145,299 $ 63,656 $ 118,101 $ 117,498 $ 48,861 TOTAL ASSETS $ 1,017,785 $ 1,665,259 $ 1,506,839 $ 4,110,909 S 5,321,523 $ 5,794,051 LIABILITIES: Current Debt $ 461,844 $ 896,220 $ 1,014,450 $ 1,822,739 $ 3,675,908 $ 3,946,264 Accounts Payable $ 213,807 $ 13,368 $ 85,737 $ 1,240,283 $ 318,594 $ 398,832 Long Term Debt $ 139,535 $ 442,082 $ 33,097 $ 192,705 $ 135,128 $ 216,534 T^TAL LIABILITIES $ 815,186 $ 1,351,670 $ 1,133,284 $ 3,255,727 $ 4,129,630 $ 4,561,630 ___.TY: Common Stock $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 APIC-Common Stock $ - $ 219,755 $ 264,510 $ 514,510 $ 514,510 $ 514,510 Retained Earnings $ 201,599 $ 92,884 $ 108,045 $ 339,672 $ 701,383 $ 716,911 TOTAL EQUITY $ 202,599 $ 313,639 $ 373,555 $ 855,182 $ 1,216,893 $ 1,232,421 Annual Compilation 1 1991 1992 1993 1994 1995 1996 Net Sales $ 3,011,605 $ 2,724,107 $ 3,319,073 $ 5,228,355 $ 12,563,967 $ 12,399,958 $ 10,517,752616 $244 Cost of Sales $ 2,398,014 $ 2,156,182 $ 2,572,587 $ 410,863,094 General Expenses $ 481,785 $ 590,734 $ 644,151 $ 651,078 $ 970,351 $ 1,164,795 Operating Income $ 131,806 $ (22,809) $ 102,335 $ 332,661 $ 730,522 $ 717,411 Other Income(Expenses $ (93,069) $ (85,906) $ (87,174) $ (101,034) $ (281,811) $ (363,883) Net Gain(Loss) $ 38,737 $ (108,715) $ 15,161 $ 231,627 $ 448,711 $ 353,528 . SENT BY:CHICAGO ; 6-12-97 ; 15:44 ; Dickinson, Wright-, 18479315610;# 2/ 8 DICKINSON,WRIGHT,MOON,VAN DUSEN&FREEMAN COUNSELLORS AT LAW • 225 WesT WASIInicroN STREET,StrrrB 400 CWCAGO,lu.tNOts 60606-3418 canto,,Mi,oAm 11141m 014310-000 YI.00uD lid.wbnOAS fl 1U!p14 1 iwNYtiG,M1P4 M 4 wimp�u,ruu..rtnaaAH ('RIIIGHTON R.MLIAND JR. • WpN.wi'.d °'"r' °"°' WASH.fl dd��°°�r►Rirsr'coN (511)114-zr o June 12, 1997 Via Facsimile(847)931-5610 Mr.Raymond Moller City of Elgin 150 Dexter Court Elgin,Illinois 60120 Re: Industrial Revenue Bond Financing for Terri Lynn, lnciBellen Container Corp. Dear Mr.Moller; Please find enclosed a form of proposed resolution related to the Terri Lynn, Inc./Kellen Container Corp. matter. Please call me at (312) 214-2970 with any questions or comments concerning the enclosed draft. Very trul ours, Creighton R.Meland Jr. CRM/crm Enclosure cc: Karen Martin(by fax 312-661-7352) Joseph Graziano,Jr.(by fax 630-773-2405) Howard Builta(by fax 847-439-4314) CoPY July 29 , 1997 Mr. Howard Builta Method K Partners 2400 E . Oakton, #200 Arlington Heights, IL 60005 Re: Inducement Resolution with Graziano Partners Dear Mr. Builta: Pursuant to our telephone conversation, I am enclosing a certified copy of Resolution 97-160 Authorizing Execution of a Memorandum of Agreement and Allocating Volume Cap for the Terri Lynn, Inc. /Bellen Container Corporation Project. Please contact me if I can be of further assistance. Very truly yours, Dolonna "Loni" Mecum, CMC City Clerk 847/931-5660 dkm Enclosure