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HomeMy WebLinkAbout99-275 Resolution No. 99-275 RESOLUTION OF INTENT TO ISSUE INDUSTRIAL DEVELOPMENT REVENUE BONDS OF THE CITY OF ELGIN, ILLINOIS, TO FINANCE THE ACQUISITION, REHABILITATION AND EQUIPPING OF A MANUFACTURING FACILITY FOR N. D. NELSON FABRICATORS, INC. , a/k/a NELSON GRAPHIC SCREENPRINT, AN ILLINOIS CORPORATION AND LANDROWSKI FAMILY PARTNERSHIP, AN ILLINOIS GENERAL PARTNERSHIP AND AUTHORIZING THE EXECUTION OF A MEMORANDUM OF AGREEMENT WHEREAS, N. D. Nelson Fabricators, Inc . , a/k/a Nelson Graphic Screenprint, an Illinois corporation, and Landrowski Family Partnership, an Illinois general partnership (collectively the "Company" ) , has proposed to finance the acquisition, rehabilitation and equipping of a manufacturing facility and related improvements of the existing facility at 1400 Crispin Drive, Elgin, Illinois (the "Project" ) , and proposes that the City of Elgin, Illinois (the "Issuer" ) issue its industrial development revenue bonds for the benefit of the Company in an aggregate principal amount not to exceed $3 , 200, 00 (the "Bonds" ) to provide financing for the Project; and WHEREAS, the Issuer has caused to be prepared a Memorandum of Agreement under the terms of which the Issuer agrees, subject to the provisions of such Memorandum of Agreement, to begin the proceedings necessary to issue its revenue bonds to provide financing of the Project . NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF ELGIN, ILLINOIS, AS FOLLOWS : 1 . That the Mayor of the Issuer is hereby authorized and directed to execute and the City Clerk to attest to a Memorandum of Agreement with the Company, a copy of which is attached hereto. 2 . That the officials, officers and employees of the Issuer are hereby authorized to take such further action as is necessary to carry out the intent and purpose of this Resolution (including, but not limited to, publishing notice of any public hearing necessary to permit the Issuer to issue the Bonds for the Project) and to cause not more than $3 , 200, 000 of the Bonds to be issued upon the terms and conditions stated in such Memorandum of Agreement, which Memorandum of Agreement is hereby made a part of this Resolution. 3 . That the Issuer hereby declares its intent to assist the Company 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 . 4 . That this Resolution shall be in full force and effect immediately upon its adoption and approval . s/ Ed Schock Ed Schock, Mayor Presented: October 27, 1999 Adopted: October 27, 1999 Omnibus Vote : Yeas 7 Nays 0 Attest : s/ Dolonna Mecum Dolonna Mecum, City Clerk UUf-21-99 IHU 16:29 LEGAL FAX Na 8479315665 P. 05 MEMORANDUM OF A.iru EMENT THIS MEMORANDUM OF AGREEMENT is Between the City of Elgin, Illinois (the "Issuer" ) and N.D. NELSON FAHRICATCRS, INC. , a/k/a NELSON GRAPHIC SC'REENPR NT, an Illi.r_ois corporation and LANDROWSKI FAMILY PAR'I'NE:iSHIP, an Illinois general partnership (collectively, Lhe "Company") . 1 . Preliminary Stalumprit . Arno iq the - matters if mutual inducement which have resulted in this Agreement a r:e the following; (a) The issuer is a home ruls unit under :he Illinois Constitution of 1970, and as such is authorized and empowered to issue industrial development revenue bonds for the purpose of financing costs of the acquisition, purchase, construction, rehabilitation, redevelopment or extension :)f public, commercial and industrial projects in order r.o encourage and promote the retention and expansion of exist.Lng public commercial and industrial bt finesses within the Issi►t.•r and the attraction of new facilities to the Lssucr. (b) The Company wishes to acquire, rehabilitate and equip approximately 25, 000 square 1eeL of existing facility located at 1400 Crispin Drive in Elgin, Illinois, including the acquisition and installation of equipment for use therein (the "Project" ) and has proposed that the Issuer issue its industrial development revenue bonds in an amount not to exceed $3 , 200, 000 (the "Bonds") Lo finance all or a portion of the costs of the Project . (c) The Company wishes to ob:ain satisfactory assurance from the Issuer that the proceer.s of the sale ::L such industrial revenue hands of the Issuer will be mad., available to it to finance the cost of the Project . (d) The Bonds shall be limited obligations of thu Issuer payable solely out of the revenues and receipts derived from the trust estate established under the indenture of trust pursuant to which the Bonds are t_; he issued; the Project shall he financed by means of a loan of the proceeds of thy, ponds to the Company, and the Company shall aqree uo makc payments in an amount sufficient La pay the principal and purchase price of, and premium, if any, and interest on, the Bonds _ No holder of any of the Bonds shall have the right to compel any exercise of the taxing owner ai the Issuer, and the ponds shall not constitute an indebtedness or a loan of credit of the Issuer within the meaning of any constitutional o statutory provision. UUl-21-9 IHU 16:3U LEGAL FAX NO. 8479315665 P. 06 2 . Undertakings on the Part of l_hc_ Issuer. Sub3ect to the conditions above stated, the Issuer agrees as follows _ (a) That it will begin the proceedings necessary t.c: authorize the issuance and sale of the Bonds in an amount nct to exceed $3, 200, 000 . (b) That if satisfactory purchase arrangements fo the Bonds can be made by the Company, the Issuer will adopt such proceedings authorizing the execution of such document;: as may be necessary or advisable for the authorization, issuance and sale of the Bonds and the financing of th& Project, all as shall be authorized by =_aw and on terr.is mutually satisfactory to the Issuer and the Company. (c) That, if the Issuer issues and sells the Bond: , the financing instruments will provide that the Issuer will use the proceeds of the Bonds to finance the Project and th aggregate payments, basic rents or sale price (i .e- , t}14, amounts to be paid by the Company and _ised by the issuer t: .l pay the principal of, interest and redemptio:-i premium, if any, on the Bonds) payable under the instruments whereby the Project shall be financed, shall be such sums ds shall bc. sufficient to pay the principal of , interest and redemption premium, if any, on the Bonds as and whcri the same shall become due and payable . (d) That it will take or cause co be Laken such other acts and adopt such turLher proceedings as may oe required to implement the aforesaid undertakings or as it may deem appropriate in pursuance thcreoi . 3 . Undertakings on the Part of the company . Subject to the conditions above stated, the Company agrees as follows : (a) That it will use al i reasonable efforts to f in:i one or more purchasers for the Bonds prior to the issuance anti sale thereof by the issuer. (b) That contemporaneousLy with the delivery of the Bonds the Company will enter into a loan agreement with the Issuer, under the terms of which the Company will obligaLe itself to pay sums sufficient in the aggregate to pay the principal and purchase price of, and premium, if any, and interest on, the Bonds as and when the same shall become cite and payable. The Company will also agree in such agreement to pay all reasonable Lees and expense; in connection with the Bonds . UUI'-11-99 IHU 16:30 LEGAL FAX Na 8479315665 P. 07 Cc) That during the period beginning on the date of the sale and delivery of the Bonds by the Issuer to the purchasers thereof and ending three years thereafter, the Company (i) will furnish upon request of th. Issuer, certain information relating to the Project , including but not limite= to, the numbers and types of jobs and employment opportunities which have been created or maintained within the Issuer as a result of the Project, and (ii; will permit any duly authorized agent of the Issuer to enter upon: and inspect the Project during regular business hours upon reasonable notice, and to examine and copy at the principal office of the Company during regular business hours all books, records and other documents of the Company relating to expenditures from the Bond proceeds for the Project and the numbers and types of jobs at the Project . (d) That it will Lake such further action and adopt such further proceedings as may be required to implement its aforesaid undertakings or as it may deem appropriate ir pursuance thereof . 4 . General Provisions . (.-i) All commitments under paragraphs 2 and 3 hereof are subject t.o the condition that on or before two years from the daLe hereof (o:' such other date as shall be mutually satisfactory to the Issuer and the Company) , the Issuer and the Company or an affiliate thereof shall have agreed to mutually acceptable terns and conditions of the loan agreement referred t.o in paragraph 3 , and of the Bonds and other instruments or proceedings relating to the Bonds . The decision not to approve or agree to any term cr condition of any document or not to take an'r action prior to the issuance of the bonds shall rest solely with the complete discretion of each of the parties to this Agreement . (b) If the events set forth in (a) of Lhis paragraph do not take place within the time set forth therefor or any extension thereof, and the Bonds in an amount of approximately the amount stated above are not issued and sold within such time, the Company agrees that it will reimburse the Issuer fcr all reasonable out-of-pocket expenses which the issuer may have incurred at the Company ' s request arising from the execution of this Agreement and the performance by the Tssuer of its obligations hereunder, and this Agreement shall thereupon terminate . (c) The Issuer agrees to apply its 2000 volume cap allocation in the amount of $3 , 200, 000 to the issuance of the Bonds . UUI-21-99 fHU 16:31 LEGAL FAX NO. 8479315665 P. 08 IN WITNESS WHEREOF, the parties hereto have entered into this Agreement by eheir officers thereunto duly authorized as of this Y day of itc9-y.a. � ___, 1999 . C_TY OF ELGIN Pv Mayor -- - AtteSL : City Clerk N.D. NELSON FABRICATORS, INC . By at/ cp /42. I ( Ceo LANDROWSKI FAMTLY PARTNERSHIP L—/Zzl io/tea//yf OFFICIAL SEAL KAY RAMSEY NOTARY PUBLIC,STATE OF ILLINOIS MY COMMISSION EXPIRES:04/O1/03 • p '(,4 OF EL. ` ~ City of Elgin Agenda Item No. '4TGDik' October 1, 1999 TO: Mayor and Members of the City Council FROM: Joyce A. Parker, City Manager SUBJECT: Request from N. D. Nelson Fabricators, Inc . for a Portion of the City' s 2000 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 N. D. Nelson Fabricators, Inc. for $3 . 2 million of the year 2000 Industrial Revenue Bond (IRB) authority. BACKGROUND The City has received a request regarding the availability of IRBs for business expansion. N. D. Nelson Fabricators, Inc . has presented a request for $3 .2 million of the City' s $4 . 3 million IRB capacity. This is the first and only request for year 2000 IRB assistance . Bond proceeds will be used for the purchase of a new six-color, large format, screenprinting press, other machinery and a 25, 000 square foot building commonly known as 1400 Crispen Drive located at the Fox Bluff Corporate Center. Legal, financial and other costs in the amount of $115, 000 will also be paid by the proceeds . The company was founded in 1957 . The principal product of the company is screenprinting and fabrication of plastics, metal, paper and glass . The new six-color, large format screenprinting press is reportedly superior to the traditional single-color, flatbed printer in efficiency and labor savings . The company states that additional business will be gained by reducing prices by as much as 20% while increasing their profit . The press will also allow the company to operate at higher quality, while reducing rejection rates . Reportedly, there are currently only 15 large format, six- color presses in the U. S. and the company has entered an order to purchase one . Delivery is expected in March 2000 . Request from N. D. Nelson Fabricators, Inc . October 1, 1999 Page 2 The market areas served are the advertising and gaming industries . The customer base is spread throughout the U.S . , but the company focuses on the Midwest . Some 17 employees work for the company, of whom seven live in Elgin. Of the ten employees who do not live in Elgin, four reportedly have plans of moving to Elgin. Of the three principals of the company, one lives in Elgin and one reportedly has plans to move. The average employee salary from August 1, 1998 to July 31, 1999 was just over $30, 000 per year, and the yearly payroll was under $700, 000 . With the new equipment, an increased payroll of approximately $100, 000 to $150, 000 is expected, depending on sales . This increase will create approximately six new jobs, with five being permanent full-time positions and one being a permanent part-time position. Of the six positions, one will be clerical, four labor and one supervisory. The benefit to the City of the bond issue is job creation and filling of a vacant building. No tax base growth is expected. COMMUNITY GROUPS/INTERESTED PERSONS CONTACTED None . FI ANCIAL IMPACT >)p....:„..„ All costs pertaining to the IRB issuance will be borne by N. D. Nelson Fabricators, Inc . Speer Financial, Inc. found the N.D. Nelson Fabricators, Inc . expansion to be a good credit risk and worthwhile project and recommended that the City proceed with an inducement resolution. Speer Financial, Inc . found the company, based on its unaudited financial information, to be financially sound. The IRB project will enhance their business and bring a new corporate citizen into the City. Speer finds this a worthwhile project and recommends that the City proceed with the proposed assistance . wive LEGAL IMPACT None . ALTERNATIVES 1 . Authorize N. D. Nelson Fabricators, Inc . to use $3 . 2 million of the City' s IRB capacity. 2 . Deny the request by N. D. Nelson Fabricators, Inc . to utilize $3 . 2 million of the City' s 2000 IRB capacity. i • Request from N. D. Nelson Fabricators, Inc . October 1, 1999 Page 3 RECOMMENDATION It is recommended that an inducement resolution be adopted for N. D. Nelson Fabricators, Inc . in the amount of $3 . 2 million in Industrial Revenue Bonds . ectfully subm' ed, Jo e A+! Parker City Manager RHM:amp Attachments PUBLIC FINANCE CONSULTANTS SINCE 1954 rffl SPEER FINANCIAL INC. KEVIN W.McCANNA DAVID F.PHILLIPS LARRY P.BURGER DANIEL D.FORBES BARBARA L.CHEVALIER PRESIDENT SR.VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT September 21, 1999 The Honorable Ed Schock 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 N.D. Nelson Fabricators, Inc. (the"Company"). The financial reviews are on a fiscal year basis ending August 31 and are prepared by Alfred Richter of Spring Grove, Illinois. The Company is applying for City approval of$3,200,000 industrial revenue bonds. The purchaser is expected to be Harris Trust and Savings Bank of Chicago, Illinois. Bond counsel has not been identified yet. Proceeds will be used for the purchase of a new six-color,large format, screenprinting press, other machinery and a 25,000 sq. ft. building commonly known as 1400 Crispen in Elgin. Legal, financial and other costs,in the amount of$115,000,will also be paid by the proceeds. The Company was founded in 1957. The principal product of the Company is screenprinting and fabrication of plastics,metal,paper and glass. The new six-color, large format screenprinting press is reportedly superior to the traditional single-color,flatbed printer in efficiency and labor savings. The Company states that additional business will be gained by reducing prices by as much as 20%while increasing their profit. The press will also allow the Company to operate at higher quality,while reducing rejection rates. Reportedly,there are currently only 15 large format, six-color presses in the U.S. and the Company has entered an order to purchase one. Delivery is expected in March 2000. The market areas served are the advertising and gaining industries. The customer base is spread throughout the U.S.,but the Company focuses on the Midwest. Some 17 employees work for the company,of whom 7 live in Elgin. Of the 10 employees who do not live in Elgin, 4 reportedly have plans of moving to Elgin. Of the three principals of the Company, one lives in Elgin and one reportedly has plans to move. The average employee salary from 8/1/98 to 7/31/99 was just over $30,000 per year,and the yearly payroll was under$700,000. With the new equipment, an increased payroll of approximately$100,000 to$150,000 is expected depending on sales. This increase will create approximately six new jobs with five being permanent full-time positions and one being a permanent part-time position. Of the six positions,one will be clerical, four labor and one supervisory. The benefit to the City of the bond issue is job creation and filling of a vacant building;no tax base growth is expected. 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. Financial Analysis As the accompanying table indicates,N.D.Nelson Fabricators, Inc.'s financial position has been improving over the past year after several years of reportedly breaking even. As a privately held company,they state that they practice tax management where taxable revenue is minimized through bonuses. Sales revenues have been pretty steady around$2,000,000 with a dip in the year 1997. According to Erik Landrowski, Chief Financial Officer,their 1999 sales revenues ended at approximately$2,330,000 before accounting adjustments. He also stated that the dip in 1997 was particularly because the gaming industry went to a major slump in 1997 and had been declining for the last five years. Therefore,the Company started focusing on the advertising industry. It was mainly a product/customer switch in that year that revived their revenue. The recent trend is toward decreasing net income due to higher costs related to the Company's acquisitions of machinery and equipment. In addition, accounts receivable have fluctuated over the past five years. The Company's total assets have managed to grow 54%from 1994 to 1998. As assets increased, liabilities have also increased by 37%over the same five years. In 1999,their investments have jumped from approximately$30,000 to a reported$230,000. As stated,this is primarily because the Company is saving for expansion. The increase in balance sheet items indicates a financially sound company. The$3,200,000 of bonds are to amortized over 20 years. The bonds will pay interest on an adjustable rate, at approximately a beginning rate of 3.30%plus 1.25%bank fees. Annual debt service at an estimated average total rate of 4.55%is some$236,000 annually. Other debt of the Company consists of long term debt to a bank, debt to officers and notes to individuals. As of the end of May 1999,total debt is some$558,000. The new debt is expected to be secured by a lien on the building and the equipment purchased. Current results provide sufficient cash flow coverage of the debt. From a future monthly cash flow analysis that the Company did,the monthly cashflow difference of the Company for the borrowing is an additional cost of approximately $1,551. This analysis is based on increased sales, rent and loan payoffs and debt service requirements. The new machine should improve financial operations. Conclusion In summary,we find the Company,based on its unaudited financial information,to be financially sound. The IRB project will enhance their business and bring a new corporate citizen in the City. We find this a worthwhile project and recommend that the City proceed with the inducement resolution. We would be pleased to discuss this with you. Sincerely, Kevin W. McCanna President KWM/sc Enclosure N.D.NELSON FABRICATORS,INC. Accountant's Review as of August 31 Partial as of July 31 1994 1995 1996 1997 1998 1999 ASSETS: Current Assets: Cash $ 108,714.14 $ 143,121.76 $ 170,938.45 $ 45,020.45 f 88,931.70 f 43,970.45 Investments 15,250.00 20,750.00 26,250.00 31,750.00 31,750.00 228,430.90 Account Receivable 200,017.30 195,524.70 232,601.24 140,148.48 353,243.87 328,882.84 Inventory at Cost 26,500.00 26,500.00 74,001.00 70,800.00 64,300.00 65,850.00 Total CtareN Assets f 350,481.44 $ 385,896.46 $ 503,790.89 $ 287,718.91 f 538.225.37 $ 666,934.19 Fixed Assets: Machinery&Equipment f 238,738.25 $ 263.221.25 f 608,366.48 $ 695,488.60 $ 811,844.79 f 883,858.79 Less:Reserve for Depreciation (238,736.25) (257,632.25) (338,221.25) (481,656.25) (585,534.24) (688,058.78) Truck 8 Auto Equipment 108,513.23 108,513.23 108,513.23 108,513.23 108,513.23 109,513.23 Less:Reserve for Depreciation (27,375.87) (38,421.87) (45,467.87) (50,997.87) (54,347.87) (58,697.87) Buldng 308,039.28 339,039.28 339,039.28 339,039.28 338,039.28 339,039.28 Less:Reserve for Depreciation (308,039.28) (306,039.28) (306,039.28) (306,039.28) (306,039.28) (306,039.28) Land 33,000.00 - -T.Shares:Incentive Program for Employees 158,000.00 138,000.00 69,000.00 66,000.00 - - TOTAL ASSETS 3 820,618.80 5 632,57882 $ 938,981.28 $ 858484.62 $ 65Q501.25 8 945,547.58 LIABILITIES: Current Liabiities: Accounts Payables $ 85,774.00 f 114,687.15 $ 83,619.00 f 58,169.00 $ 78,759.00 f 44,324.00 Accrued&Withheld Taxes 13,200.27 - 1,598.00 2,398.28 (789.84) Notes Payable: Current: - - 52,837.00 67,986.26 89,400.00 94,800.00 Total Current Liabiities $ 98,974.27 f 114,687.15 $ 138,054.00 $ 126,553.54 f 167,389.16 f 139,124.00 Long-Term Liabiities: Notes Payable Barn* $ - f - f 234,501.00 f 210,000.00 f 250,144 14 f 180,121.72 Due Officers 254,000.00 254,000.00 323,000.00 343,000.00 383,904.01 280,000.00 Total Long-Tenn Liabiities $ 254,000.00 $ 254,000.00 f 557,501.00 f 553,000.00 $ 614,048.15 f 440,121.72 TOTAL LIABILITIES $ 352,974.27 $ 388,687.15 $ 895,555.00 $ 679,553.54 f 781,437.31 f 579,245.72 SHAREHOLDERS EQUITY Capital Stock $ 7,500.00 f 7,500.00 f 7,500.00 f 7,500.00 f 7,500.00 f 7,500.00 128,942.31 Paid in Surplus - - (54,000.00) Less:Treasury Shares - Earned Surplus: Retained Earnings 261.257.28 260,144.53 256,389.67 232,979.56 621.16 59,648.43 #79 Deduction (1,462.61) (3,829.69) (5,298.00) (7,095.58) (1,683.00) (1,854.00) Earnings Fiscal Year 349.86 74.83 (15,167 41) (254,872.92) 63,625.81 228,865.10 TOTAL SHAREHOLDERS EQUITY f 267,644.53 f 263,889.67 $ 243,426.28 $ (21,488.92) $ 70,063.97 $ 367,301.84 TOTAL SHAREHOLDERS EQUITY 8 LIABILITIES $ 820,81880 8 832.57862 f 938,961.26 5 658,064.52 8 851,501.28 $ 948,547.58 Amual Review Partial as of May 31 1994 1995 1998 1997 1998 1999 SALES f 2,327,925.24 $ 1,989,781.87 $ 2,006,828.19 f 1,432,391.43 $ 1,958,773.96 f 2,082,938.25 Less:Cost of Goods Sold (1,543,838.77) (1,248,398.88) (1,259,083.53) (976,137.07) (1,186,991.41) (1,235,619.11) Less:Endng Inventory (28,500.00) (26,500.00) (74,001.00) (70,800.00) (64,300.60) (65 650.00) Total Cost of Goods Sold $ 1,517,136.77 $ 1,221,898.88 $ 1,185,082.53 $ 905,337.07 f 1,102,891.41 $ 1,189,969.11 GROSS PROFIT f 810,788.47 $ 767,882.99 $ 821,743.66 f 527,054.36 $ 858,082.55 f 912,969.14 Less:Operating Expenses (764,295.89) (747,881.16) (751,587.24) (649,024.72) (887,663.88) (535,556.39) Total Other Income&Expenses (46,142.92) (20,127.00) (85,323.83) (132,902.56) (104,792.86) (148,847.65) NET INCOME $ 349.86 8 74.113 $ (15,167.41) $ (254,872.92) f 63,625.81 f 224585.10 ADJUSTMENT TO CASH: Add Depreciation f 48,142.92 $ 27,942.00 $ 89,635.00 $ 148,965.00 $ 125,227.00 $ 126,874.54 AVNLABLE FOR DEBT SERVICE f 46,492.78 $ 28,018.83 f 74,467.59 $ (105,907.92) $ 188,852.81 $ 355,439.64 SPEER FINANCIAL,INC. q/4 ON /`. FAB - ICATORS, INC. 926 Lunt Avenue • Schaumburg, IL 60193 847-352-8866 Fax 847-352-2209 9/3/99 Mayor Ed Schock City of Elgin 150 Dexter Court Elgin, IL 60120-5555 Dear Mayor Schack: I would like to take this opportunity to thank you and the City of Elgin for the time and effort you have put into our Industrial Revenue Bond Application. The treatment that Elgin has given Nelson Fabricators has been truly appreciated. You can be assured that Nelson Fabricators, Inc. looks forward to moving to Elgin and becoming a productive addition to the Elgin community. Nelson Fabricators has searched for over two years to find the right facility and location to fit our needs. In +hrse two years we have severely outgrown our current buildings. The building on 1400 Crispin is a perfect fit our future. Nelson Fabricators has grown at a rate of nearly 30% annually since 1990. We have no that this growth rate will continue into the future. Nelson Fabricators has expanded sales on the most basic of business principles. We provide our products at a reasonable cost with timely deliver and personalized service. Our employees have benefits unsurpassed in the screenprinting industry. The benefits package includes the company Employee Stock Ownership Plan in which an employee accrues 15% of gross their gross income every year without having to make a contribution to the plan. We believe the success of our business relies not only on the treatment customers receive, but the way we treat our employees. By combining these traditional values with cutting edge printing technology Nelson Fabricators is guaranteed to be a successful company. We are very excited about our future and we hope that both Nelson Fabricators and the City of Elgin can maintain a successful relationship in the future. Please feel free to contact Erik Landrowski or myself if you should have any questions concerning our business in general or the proposed Industrial Revenue Bond financing. Sincerely, k I' r' Gerhard G. Landrowski President 9 High Duality Screen Printing & Precision Fabrication • City of Elgin Industrial Revenue Bond Application Business Name: N.D. Nelson Fabricators, Inc. (To be renamed Nelson Graphic Screenprint on 1/1/2000) Current Address: 926 Lunt Avenue Schaumburg, IL 60193 Future Address: 1400 Crispin Drive (Building under contract) Elgin, IL 60123 (Closing Date 9/17/1999) Business Contact: Erik Landrowski, CFO (847) 352-8866 Office (847) 352-2209 Fax (630) 816-5904 Cellular Amount of Proposed Bond Issue: $ 3,200,000.00 Form of Organization of Borrower: "C" Corporation Placement Agent: Harris Trust and Savings Bank Nicholas E. Knorr, V.P. Financial Advisory Services 111 West Monroe Street Chicago, IL 60603 (312) 461-7605 Office (312) 765-8251 Fax ) Bond Council: To be determined ) Corporate Lawyer: George C. Moravcik, Attorney at Law 42 W 225 Silver Glen Road 4 St. Charles, IL 60174 (630) 377-2122 Office (630) 377-2163 Fax 4 � 1 Proposed Use of Proceeds: N.D. Nelson Fabricators, Inc. ("Nelson") wishes to use the Industrial Revenue Bond ("IRB") proceeds to expand its' operations. Nelson currently has made plans to purchase a new, revolutionary, six-color, large format, screenprinting press and a 25,000 sq.ft. building commonly known as 1400 Crispin in Elgin. In addition, at least two other machines will also be needed to facilitate increased capacity. The first use of the IRB proceeds is the acquisition of a new, revolutionary, six color, large format, screenprinting press. This press will put Nelson at the edge of screenprinting technology. The screenprinting press and the benefits Nelson will derive need to be explained: In the past, screenprinting on plastics, metal, paper and glass required each individual sheet to run through a press for each and every color screened. Example: 4000 sheets x 6 colors - 1-color press = 24,000 press cycles Nelson has already purchased revolutionary, small format, screenprinting press that allows the printing of six colors per machine cycle. Thus changing the equation. Example: 4000 sheets x 6 colors _ 6-color press = 4,000 press cycles Each press cycle costs Nelson production time, capacity and employees wages. The six- color press has revolutionized the graphic screenprinting industry just as it has the garment screenprinting and lithography industries. For the traditional single-color, flatbed printer it is virtually impossible to compete against the six-color press. Customers are demanding rapid production & delivery schedules that cannot be completed by traditional screenprinting presses. A six-color press reduces prices by as much as 20% while increasing margins to as much as 35%. The press also allows Nelson to operate at higher quality level, while reducing rejection rates. Nelson has experienced the future of screenprinting and has proven it a major success. The graphic screenprinting industry has made yet another technological breakthrough.... the large format, six-color screenprinting press. Screenprinting press manufacturers have finally developed the technology to make a large format, six-color screenprinting press. There are currently only 15 large format, six-color presses in the U.S. Nelson has recognized this tremendous opportunity and has entered an order to purchase one. Delivery is expected in March 2000. We cannot over emphasize the revolutionary leap the screenprinting industry is making. The new generation of presses reduces labor costs, production times, and lead times while increasing production capacity and profitability. It is Nelson's belief and the industry association, the S.G.I.A., that multiple color technology is the future of screenprinting. Nelson strives to place ourselves at the edge of the screenprinting technology revolution and plan to reap the gains until the mainstream of the screenprinting industry adopts it. We are encountering a window of opportunity that will allow Nelson to expand rapidly and develop a reputation as a leader in the screenprinting industry. 2 The second use of the IRB proceeds is the acquisition of the 25,000 sq.ft. building known as 1400 Crispin Drive in Elgin. The purchase of this building is necessitated by the six-color, large format, screen press just described and the increased material storage, pre-press and finishing space demanded by this machine as well as our existing operations. The machine itself measures 65 feet in length and 35 feet in width for a total of 2275 sq.ft. This building will also allow us to combine our main, 10,000 sq.ft. facility and a smaller, 3,350 sq.ft. facility. This combination of buildings will lower our overhead costs and reduce pre- press time and management time demands. The third use of the IRB funds will be for machinery to facilitate increased capacity. The machinery includes both a large format material cutter and a large format lamination machine. The material cutter will allow Nelson to purchase material in larger stock sizes, which will lower overall material costs. The lamination machine will reduce the need for Nelson to rely on third party vendors. Both machines will allow Nelson to reduce costs and production time while increasing profitability. Is proposal a new facility?: No, the facility is an existing, 25,000 sq.ft building in the Fox Bluff Corporate Center. The building is approximately three years old and is unoccupied. Is the proposal Industrial / Commercial / Retail?: Nelson is both an Industrial and Commercial manufacturer. What is the principle product of the company?: Nelson's principle product is the screenprinting and fabrication of plastics, metal, paper and glass. What are the financing arrangements?: Harris Trust and Savings Bank has committed itself to the financing of this project. ' Give approximate dates of construction: The building will be acquired in September 1999 and Nelson will relocate in December 1999. The new machinery will be acquired in early 2000. 3 Economics A. Project Costs Building Costs: $ 1,200,000 Financing I Rehab Costs: 180,000 Equipment Costs: • 1,347,500 Land: 352,500 Architectural: 5,000 ) Legal: 75,000 Other: 40,000 Total $ 3,200,000 p 1 B. Financial Stability 1. Five years independently audited financial statements: Section 3 2. Most recent interim financial report: Section 4 3. Dun & Bradstreet Report: Section 5 4. Commitment letter for financing: Section 6 5. Letter of Credit Bank: Harris Trust and Savings Bank Rod A. Murray, Vice President 500 East Devon Avenue Elk Grove Village, IL 60007 (847) 640-3526 Office (847) 593-0370 Fax 6. Estimated tax yield to City of Elgin: Property Taxes: - $ 35,000.00 7. Estimated increased payroll: a Estimated Payroll: = $ 800,000.00 to $850,000.00 depending on Sales 8. Estimated assessed value of additional and total real property: Value of 1400 Crispin Drive: = $ 1,575,000.00 a 9. Number of years in business: N. D. Nelson Fabricators, Inc. was founded in 1957. (42 years in business) 4 10. Is any litigation pending by or against company?: I— Yes F No 11. Type of product: Value Added Service 12. Description of product: Screenprinting & fabrication of plastics, metal, paper and glass for the Advertising and Gaming industries. 13. Market area served: Nelson customer base is spread throughout the U.S., but focuses on the Midwest. • C. Employment 1. Number of Current Employees: a. Full Time: 17 b. Part Time: 0 ► c. Managers: 5 d. Employees living in Elgin: 7 1 Of the ten employees who do not live in Elgin, 4 have plans of moving to Elgin. Of the three principles of Nelson, one lives in Elgin and one has plans to move. 2. Number of new jobs created / retained: a. Permanent Full Time: 5 b. Permanent Part Time: 1 c. Seasonal / Temporary: Out-sourced Locally in Elgin (Marketstaff, Inc.) 3. Type of new jobs created / retained: a. Clerical: 1 b. Labor: 4 c. Supervisory: 1 d. Managerial: 0 5 • r 4. Average Employee Salary (present): 1 From 8/1/1998 to 7/31/1999 the average employee salary was $ 31,363.63 ► Annually or $ 15.08 Hourly. i ) 5. Yearly Payroll (present): 1 ) From 8/1/1998 to 7/31/1999 the yearly payroll was $ 690,000.00. 11 1 6. Employee Skills Required: ) ) The only skills required at Nelson are dedication, ambition & effort. Screenprinting ) is an art that can be learned by individuals possessing these qualities. ) ) ) D. Environmental ) 1 ) 1. Plant 1400 Crispin Drive, Elgin � a. Location: p 1 b. Land Size: 2.00 Acres 0 Square Feet: 87,154.55 9 c. Present Plant: 10,000 owned and 3,350 leased D D New Plant: 25,000 expandable to 40,000 e d. Land Coverage: 28.7 0/0 e e 2. Pollution 0 O a. Water/ Sewer effluent Domestic: 499 gallons per day e Industrial: >_ 1 gallon per day e e Unusual Wastes: None 0 18 b. Air / foreign or toxic substances: Minimal (EPA inspected) 18 c. Odors: Minimal e d. Glare: None e. Noise: Minimal f. Pollution devises required: None g. According to City Engineer, are there adequate number of Water and Sewer 1 Connection to the site?: ' F Yes* I— No • *As per Joe Evers, City Engineer and Raul Johnston, Plans Examiner 11, 6 10 E. Community Services 1. Traffic a. Number of Vehicles into Site per day: Trucks: 4 - 6 Cars: 20 - 25 Other: 2 - 4 Vans b. Ability of Street to Carry Additional Land: 1. Access: Existing Building, Access planned and approved by City of Elgin 2. Safety: No substantial traffic movement to be caused ) 2. Utility Requirements day a. Water used per day: 600 gallonsper ) 9fully sprinklered. Yes, Buildin � Fire Protection Adequate?: Additional water or sewer requirements: Not Needed b. Type of Sewage: Sanitary All rules and guidelines of the Fox River Water Reclamation District will be strictly followed. )t c. Electrical 1. Projected annual electrical usage: 310,000 KWH annually 2. Projected annual gas usage: 26,500 therms annually d. Schools 1. Will your project significantly increase school enrollment? I— YesFNo 7 Civic Awareness A. Provide evidence of past civic activity: Donations & contributions have been made to the following: Starlight Foundation Open Door Rehabilitation Center Schaumburg Police Department Rotary Club of Schaumburg The Breakfast Club Foundation Schaumburg Boy Scouts & Girl Scouts The New Apostolic Church B. How will your company support local civic activities: While Nelson has given to many charities in the past, it is the feeling of the principles of Nelson that more can be done. It is the feeling of Nelson that the Village of Schaumburg has no interest in the small to mid size business community. This belief and the fact that no principle lives in Schaumburg has held back our involvement in the community. It is the goal of Nelson Fabricators to help and support any and all worthwhile charities, but Nelson would like to involve itself more with the local community. Whether it be supporting a local baseball team or participating in the Chamber of Commerce of Elgin, Nelson would like to be an active part of the Elgin community. In the near future, Nelson will have over ten employees living in Elgin. It is not just our obligation, but our responsibility to become an active member in the Elgin community. D D e e 8