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HomeMy WebLinkAboutFIN 2017-09-19 Item 2A - Report - 2017 2nd Quarter Investment ReportCity of Tukwila INFORMATIONAL MEMORANDUM TO: Mayor Ekberg Finance and Safety Committee FROM: Peggy McCarthy, Finance Director BY: Vicky Carlsen, Deputy Finance Director DATE: September 13, 2017 SUBJECT: Second Quarter 2017 Cash & Investment Report ISSUE Allan Ekberg, Mayor The second quarter Investment Report is included with this memorandum and is discussed below. BACKGROUND City funds are invested to earn a reasonable return while preserving principal and allowing sufficient liquidity to meet the City's operating needs. To achieve these objectives investments are diversified by type, by financial institution, and by maturities in compliance with the City Investment Policy. DISCUSSION Portfolio Components As of June 30, 2017, the portfolio totaled $96.708 million comprised of $82.504 million in cash and cash equivalents and $14.205 million in longer term investments. The portfolio balance increased by $3.442 million from a March 31, 2017 balance of $93.332 million. Details on individual fund activity is provided below in the Fund Cash & Investment Balances section. In June, our 13 -month Bank of Washington CD, with an interest rate of 0.7% matured. It was replaced with a 2 -year CD with an interest rate of 1.40%. In June, two bonds were purchased. A City of Auburn Build America Bond, with a principal amount of $300 thousand and an interest rate of 1.65% was purchased and placed in the Equipment Rental fund, and a City of Seattle bond, with a principal amount of $380 thousand and an interest rate of 1.45% was purchased and was also placed in the Equipment Rental fund. No agencies or bonds matured or were called during the second quarter of the year. We continue to look for investments where the interest rate exceeds the rate the City receives with US Bank. Portfolio Performance The portfolio weighted average yield on June 30, 2017, was 0.78%. Considering the portfolio's weighted average maturity was 0.4 years, and the yields on the cash & cash equivalent accounts was 0.72%, the portfolio yield of 0.78% is still favorable. The total yield has been sustained by the 4.13% average yield on the municipal bond investments, the 1.49% average yield on the agencies, the 1.40% yield on the certificate of deposits Investment income received through the end of June 2017 for all investments is $207,877 against an annual budget of $270,809. It should be noted that a significant portion of investment interest is received from agencies and municipal bonds, which is received twice a year rather than monthly. 1 INFORMATIONAL MEMO Page 2 Not included in the portfolio is interest earned from the operating and capital loans to the MPD. The operating loan is being repaid on a monthly basis and will be paid in full by May 2023. Interest earned on the operating loan through June 2017 is $7,085. The capital loan is being repaid semi- annually and will be paid in full by December 2022. Interest accrued through June 2017 is $8,578. Attached to the investment report are amortization schedules for both loans to the MPD. Policy Compliance and Liquidity Analysis As of the end of the 2nd quarter, the portfolio profile is well within the range of all the investment policy parameters. There is currently a healthy mix of investments with a range of maturity dates. Current investments allow for adequate cash flow requirements. Fund Cash & Investment Balances Year over Year Comparison Total fund cash and investments balances are $95.055 million, which is $42.123 million higher than second quarter 2016. The significant increase is directly attributable to $36.5 million bond fund received in December 2016 for the public safety plan. The general fund total cash and investment balance is $10.780 million, which is $1.865 million higher than June of 2016. Transfers of $2.2 million from the general fund into capital projects funds for first and second quarters have not been recorded yet. Rather than transferring funds automatically, we will be transferring funds into the capital projects funds as needed. Special revenue funds all show a year -over -year increase. Over $460 thousand was transferred to the contingency fund from the general fund per the City's minimum fund balance policy. Additionally, the drug seizure fund received almost $539 thousand in seizure funds from the federal government related to the motel seizure that occurred in 2013. The funds were received in 2016 and have not been spent. Debt service funds reflect a total net increase in cash and investments of $756 thousand. Excess property tax revenue associated with the voter approved bonds are received each month and placed in fund 213 until debt service is due. Debt service payments occur twice a year with interest paid in June and interest plus principal paid in December. In November, voters approved a $77 million bond measure to fund public safety facilities and equipment. The first debt issue occurred in December, increasing fund balance in the capital projects funds group by $36.5 million. Fund 306, city facilities, currently shows a negative balance of $79 thousand. Allocation of the project manager fees, SOJ, for the upcoming Public Works Shops facility have been incurred. A funding source for these costs will be identified and included in the budget amendment process later in the year. Utility funds all have increases in fund balances from the prior year. The golf course cash and investment balance is $183 thousand lower than second quarter 2016. The golf course experienced significant rain through the spring, which impacted revenue. Investment Environment The U.S. economy continues to expand with strong growth in employment. However, there is uncertainty with China. Interest rates were hiked in March and again in June with one additional rate hike planned for later in the year. However, economic disruptions caused by back-to-back hurricanes may cause a delay in the next interest rate hike into 2018. Locally, the economy in King County remains positive. Employment grew by 3.4% in the fourth quarter of 2016 relative to 2015, with continued growth in information jobs. Unemployment rate for King County declined again, down to 3.4% in December 2016. Home prices continue to rise, with a 10.4% increase since fourth quarter 2015. 2 INFORMATIONAL MEMO Page 3 The portfolio will continue to be managed to take advantage of investment opportunities as they arise. RECOMMENDATION Presentation is for information only. ATTACHMENTS Cash and Investment Report Policy Compliance & Liquidity Analysis Cash and Investment Balances by Fund Treasury Rates and Yield Curves Amortization Schedule — MPD Operating Loan Amortization Schedule — MPD Capital Loan 3 4 Agency / Issuer CITY OF TUKWILA CASH & INVESTMENT REPORT June 30, 2017 (a) (c) (d) Rating Purchase Maturity Term Par Book Yield to Annualized Moodys Investment Type Date Date Yrs Value Balance Maturity Retum CASH & CASH EQUIVALENTS US Bank Depository Various (b) $25,060,880 $25,060,880 (e) $ 38,983 (e) 0.45% Washington State Treasurer LGIP Investment Pool Various ib) 18,107,164 18,107,164 (f) 0.99% 105,406 (b) Opus Bank Public Interest Various (al 25,060,017 25,060,017 1.00% 60,017 (f) Checking - Columbia Bank Money market Various Ib) 14,275,620 14,275,620 0.98 % 56,311 (f) Total Cash & Cash Equivalents 82,503,681 82,503,681 0.72% 260,717 INVESTMENTS Certificates of Deposit Bank of Washington Sound Community Bank Certificate of Deposit 6/2/2017 6/2/2019 2.0 250,000 250,000 1.40% 1,010 (g) Certificate of Deposit 3/4/2017 3/4/2019 2.0 3.000,000 3,219,954 1.40% 18,051 (g) CERTIFICATES OF DEPOSIT -- TOTAL 2.0 3,250,000 3,469,954 1.40% 19,061 Agencies Farmer Mac US agency 1/23/2017 7/23/2019 2.5 1,000,000 1,000,000 1.40% 14,000 3132X0NK3 FHLB US agency 1/30/2017 1/30/2019 2.0 1,000,000 1,000,000 1.29% 12,900 3130AAM54 Federal Farm Credit Bank US agency 3/20/2017 9/20/2017 0.5 2,000,000 2,000,000 1.45% 29,000 3133EHCX9 Federal Home Loan Mtg Corp US agency 1/12/2016 5/26/2017 1.4 MATURED 0 0.00% 7,500 3134G6R70 Federal Home Loan Mtg Corp US agency 5/25/2016 5/25/2018 2.0 1,000,000 1,001,227 0.82% 10,000 3134G9HC4 FHLB US agency 12/27/2016 12/27/2019 3.0 1,000,000 1,000,000 1.70% In 17,000 3133EG2M6 Federal Farm Credit Bank US agency 1/19/2016 12/21/2018 2.9 1,000,000 1,001,073 1.38% In 13,750 3133EFSW8 TOTAL AGENCIES 1.9 7,000,000 7,002,301 1.49% 104,150 Taxable Municipal Bonds City of Marysville, sinking Aa3 LTGO Refunding 11/23/2010 12/1/2017 5.5 150,000 159,190 3.37% 4,076 2014-2017, ave 5.5 years Skagit County BAB Aa3 1/12/2016 12/1/2017 0.4 365,000 370,449 2.85% 10,403 UW Biomedical Center Aal Revenue Bonds 12/14/2010 7/1/2017 6.6 500,000 501,829 4.05% 12,203 UW Biomedical Center Aal Revenue Bonds 12/14/2010 7/1/2019 8.6 500,000 500,517 4.70% 29,000 Douglas County, ESD, sinking Aal UTGO 12/23/2010 12/1/2020 8.9 1,135,000 1,142,290 4.55% 54,480 2018-2020, ave 9 yrs Port of Anacortes Al LTGO 12/17/2010 9/1/2020 9.7 340,000 334,969 5.00% 15,256 City of Aubum BABs BABs 6/14/2017 12/1/2019 2.5 300,000 320,520 1.65% 13,485 City of Seattle Taxable Refunding 6/14/2017 11/1/2019 2.4 380,000 402,587 1.45% 15,200 TOTAL MUNICIPAL BONDS 6.4 3,670,000 3,732,351 4.13% 154,101 Total Investments 3.0 13,920,000 14,204,606 1.10% 277,312 Interest eamed from matured/called investments TOTAL CASH, CASH EQUIVALENTS & INVESTMENTS 0.4 $ 96,423,681 $ 96,708,286 1 0.78 % 1 $ 538,029 (a) On calleable bonds, term is calculated to final maturity even though call date may occur first; term of liquid investments is one day: on sinking fund bonds, average maturity is used to calculate term. (b) No fixed maturity, funds are available within one day. (c) Yield to Maturity represents average rate for the year for various investment vehicles. (d) Annualized Return represents actual earnings for the fiscal year for bonds. (e) Represents earning credit from US Bank. City earns interest up to the amount of fees. (f) Represents rate in effect for period ending this report. the annualized retum above the current CD rates. the annualized return above the current CD rates. (h) Annualized Retum represents actual earnings through current reporting period Current Portfolio�ield Percent of Cash & Investment Portfolio Money Market Agencies 15% 7% Municipal CDs - Bonds Opus 26% LGIP 19% Cash 26% 5 CITY OF TUKWILA Policy Compliance & Liquidity Analysis CASH & INVESTMENT REPORT June 30, 2017 Liquidity Analysis & Maturity Diversification As of Report Date Available Available Available in Portfolio Within 1 Year Within 5 5 - 10 Years Amount Years Funds immediately available $ 82,503,681 $ 82,503,681 $ 82,503,681 Fixed Maturity Investments, maturing in: 0-90 days after Report Date 2,501,829 91-180 days after Report Date 529.639 181-270 days after Report Date - 271-360 days after Report Date 1,001,227 Investments maturing in 1 year or less 4,032,695 4,032,695 4,032,695 Investments maturing in 1-3 years 8,694,651 8,694,651 Investments maturing in 3-5 years 1,477,259 1,477,259 Investments maturing in 5-7 years - Investments maturing in 7-10 years Investments maturing in more than 1 year and less than 10 years. 10,171,911 TOTALS $ 96,708,286 $ 86,536,376 $ 96,708,286 $ 89% 100% 0% Liquidity Requirements and Funds Available for Investing: Funds immediately available $ 82,503,681 Restrictions & designations: Operating liquidity (a) 14,000,000 Liquidity threshold 14,000,000 Funds available for longer term investing $ 68,503,681 (a) Represents largest one month decline in portfolio balance over the most recent 36 month period doubled; or the equivalent of a 100% cushion. Portfolio POLICY Policy Financial Institution Diversification Amount % of Total MAXIMUM Met? US Bank $ 25,060,880 25.9% 50.0% Yes Washington State Treasurer 18,107,164 18.7% 75.0% Yes Opus Bank 25,060,017 25.9% 50.0% Yes Bank of Washington 250,000 0.3% 50.0% Yes Columbia Bank 14,275,620 14.8% 50.0% Yes Sound Community Bank 3,219,954 3.3% 50.0% Yes Other financial institutions 10,734,651 11.1% 50.0% Yes Total $ 96,708,286 100.0% Portfolio POLICY Policy Investment Mix Amount % of Total MAXIMUM Met? Depository 25,060,880 25.9% insured by PDPC Yes State Investment Pool 18,107,164 18.7% 75.0% Yes Money market 39,335,637 40.7% insured by PDPC Yes Certificate of Deposit 3,469,954 3.6% insured by PDPC Yes US Agency 7,002,301 7.2% 75.0% Yes Municipal Bonds 3,732,351 3.9% no limit specified in policy Yes Total 96,708,286 100.0% Weighted Average Maturites: Certificates of deposit Municipal bonds Total Investments Total Portfolio POLICY MAXIMUM Policy Met? Years 2.0 6.4 3.0 0.4 3.5 Yes Note: Cash and cash equivalents are available within one day and are factored into the Total Portfolio weighted average maturity. 6 Performance Analysis Current portfolio yield 0.78% Benchmarks: 6 month treasury 1.14% 2 year treasury 1.38% Local Govt Invst Pool (f) 0.99% CITY OF TUKWILA Cash & Investment Balances By Fund and Fund Group CASH & INVESTMENT REPORT June 30, 2017 Fund Grou. Balances 6/30/17 General General Total Special Revenue 000 GENERAL Special Revenue Total Debt Service Debt Service Total Capital Project 101 HOTEL/MOTEL TAX 105 CONTINGENCY 107 FIRE EQUIP. CUM. RESERVE 109 DRUG SEIZURE FUND 10,780,496 10,780,496 1,049,773 6,066,203 200 DEBT SERVICE 206 L.I. GUARANTEE 208 LIMITED TAX G.O. BONDS 2000 209 LIMITED TAX G.O. BONDS 2003 210 LIMITED TAX G.O. REFUNDING 2003 211 LIMITED TAX G.O. REFUNDING 2008 212 LTGO SCORE BONDS 213 UNLIMITED TAX G.O. BONDS 2016 214 LTGO 2010 SERIES A 215 LTGO 2010 SERIES B 216 VALLEY COM REFUNDING BONDS 2010 217 LIMITED TAX GO BONDS REFUNDING 218 LTGO 2013 233 LID #33 Capital Project Total Enterprise Enterprise Total Internal Service 103 STREET 104 ARTERIAL STREET 301 LAND ACQ, REC & PARK DEVLPMNT 302 FACILITY REPLACEMENT 303 GENERAL GOVERNMNT IMPROVEMENTS 304 FIRE IMPACT FEES 305 PUBLIC SAFETY PLAN -VOTED DEBT 306 CITY FACILITIES 400 UTILITY ON ACCT (overpayments) 401 WATER 402 SEWER 404 WATER/SEWER REVENUE BONDS 405 BOND RESERVE 411 FOSTER GOLF COURSE 412 SURFACE WATER 461,923 7,577,899 545,452 669,152 195 340,416 2 713,189 234,312 794 218,039 36,831 2,758,382 481,977 4,268,716 3,379,956 410,499 301,481 962,688 36,462,547 (79,210) 46,188,655 20,402 5,853,362 7,592,668 Internal Service Total Grand Total 501 EQUIPMENT RENTAL 502 INSURANCE 503 INSURANCE - LEOFF I 604,660 4,163,760 18,234,852 5,113,963 3,380,608 1,020,548 9,515,118 95,055,403 Balances Balances 6/30116 6/30/15 Balances Balances 6/30/14 6/30/13 $ 8,915,911 8,915,911 797,137 5,602,503 20,265 $ 8,211,831 8,211,831 378,109 5,777,260 48,952 6,419,905 6,204,321 447,966 669,149 1 195 327,916 2 231,339 794 210,539 114,349 208,614 669,147 195 315,416 2 192,676 115,194 203,039 120,971 2,002,250 1,825,256 704,929 5,380,807 2,421,570 829,711 378,110 613,058 1,022,252 7,338,446 1,565,474 1,432,223 453,915 520,962 10,328,186 33,541 5,928,220 6,631,035 788,121 2,396,149 12,333,271 17,544 5,007,023 5,386,807 785,170 1,399,569 $ 6,987,822 $ 4,149,258 6,987,822 4,149,258 495,322 660,126 5,763,258 1,461,857 945,694 68,308 146,312 6,326,889 3,213,989 669,147 1 244,320 406,416 291,688 296,039 106,434 274,214 81,316 3,020,451 247 218 1,390 108,557 4,612 12,954 2,369,574 3,148,430 1,450,893 1,582,095 1,236,430 1,904,720 570,592 454,321 1,051,963 911,325 1,099,701 2,088,543 637,101 402,514 7,199,051 6,191,148 22,106 27,857 5,376,215 5,655,077 3,335,265 2,316,037 622,681 458,643 2,361,899 2,985,279 15,777,068 12,596,113 11,718,166 11,442,893 5,321,862 3,183,595 984,062 4,627,495 4,418,574 856,012 9,489,519 9,902,081 4,650,880 4,474,197 5,238,745 6,239,565 735,138 1,666,674 10,624,763 12,380,436 52,932,838 51,072,873 45,226,266 40,526,154 Funds not included in the Grand Total are the fiduciary funds. However, these balances ($1,652,883) are included in the investment balances. 7 CITY OF TUKWILA Treasury Rates and Yield Curves CASH & INVESTMENT REPORT June 30, 2017 Rates at June 30, 2017 Term Closing Yield 6/30/2017 3mo 1.03% 6mo 1.14% 1Yr 1.24% 2Yr 1.38% 3Yr 1.55% 5Yr 1.89% 10Yr 2.31% 30Yr 2.84% Source: US Department of the Treasury Rate % Change Change 0.77% 75% 0.78% 68% 0.79% 64% 1 Yr 0.80% 58% 0.84% 54% 3Yr 0.71% 0.88% 47% 0.82% 35% 10Yr 1.49% 0.54% 19% Rates at June 30, 2016 Term Closing Yield 6/30/2016 3mo 0.26% 6mo 0.36% 0.45% 2Yr 0.58% 5Yr 1.01% 30Yr 2.30% 3.00% 2.50% 2.00% 1.50% 1.00% 0.50% 0.00% Comparison of Treasury Rates 3mo 6mo 1yr 2yr 3yr 5yr 10 yr 30 yr 16/30/2017 -4F-6/30/2016 8 Period (Date) MPD Operating Loan - through end of 2016 only Accumulated Interest Beg Bal Funding Payments Interest End Bal Interest Principal Pmt Pmt 10/1/2011 $ - $ 191,294 $ - $ 319 $ 191,613 $ 319 11/1/2011 191,612.82 - 319.35 191,932.18 638.18 12/1/2011 191,932.18 - 319.89 192,252.07 958.07 1/1/2012 192,252.07 320.42 192,572.49 1,278.49 2/1/2012 192, 572.49 320.95 192,893.44 1,599.44 3/1/2012 192,893.44 321.49 193,214.93 1,920.93 4/1/2012 193,214.93 225,000.00 697.02 418,911.95 2,617.95 5/1/2012 418,911.95 698.19 419,610.14 3,316.14 6/1/2012 419,610.14 699.35 420,309.49 4,015.49 7/1/2012 420,309.49 700.52 421,010.01 4,716.01 8/1/2012 421,010.01 701.68 421,711.69 5,417.69 9/1/2012 421,711.69 702.85 422,414.54 6,120.54 10/1/2012 422,414.54 433,706.00 1,426.87 857,547.41 7,547.41 11/1/2012 857,547.41 1,429.25 858,976.66 8,976.66 12/1/2012 858,976.66 - 1,431.63 860,408.28 10,408.28 1/1/2013 860,408.28 250,000.00 1,850.68 1,112,258.96 12,258.96 2/1/2013 1,112,258.96 1,853.76 1,114,112.73 14,112.73 3/1/2013 1,114,112.73 1,856.85 1,115,969.58 15,969.58 4/1/2013 1,115,969.58 - 1,859.95 1,117,829.53 17,829.53 5/1/2013 1,117,829.53 19,692.58 1,863.05 1,100,000.00 19,692.58 19,692.58 6/1/2013 1,100,000.00 10,121.48 1,833.33 1,091,711.85 21,525.91 8,288.15 1,833.33 7/1/2013 1,091,711.85 - 10,121.48 1,819.52 1,083,409.89 23,345.43 8,301.96 1,819.52 8/1/2013 1,083,409.89 10,121.48 1,805.68 1,075,094.10 25,151.12 8,315.80 1,805.68 9/1/2013 1,075,094.10 10,121.48 1,791.82 1,066,764.44 26,942.94 8,329.66 1,791.82 10/1/2013 1,066,764.44 10,121.48 1,777.94 1,058,420.90 28,720.88 8,343.54 1,777.94 11/1/2013 1,058,420.90 10,121.48 1,764.03 1,050,063.46 30,484.92 8,357.45 1,764.03 Prior 12/1/2013 1,050,063.46 10,121.48 1,750.11 1,041,692.08 32,235.02 8,371.37 1,750.11 1/1/2014 1,041,692.08 10,121.48 1,736.15 1,033,306.76 33,971.18 8,385.33 1,736.15 2/1/2014 1,033,306.76 10,121.48 1,722.18 1,024,907.45 35,693.35 8,399.30 1,722.18 3/1/2014 1,024,907.45 10,121.48 1,708.18 1,016,494.15 37,401.53 8,413.30 1,708.18 4/1/2014 1,016,494.15 10,121.48 1,694.16 1,008,066.83 39,095.69 8,427.32 1,694.16 5/1/2014 1,008,066.83 10,121.48 1,680.11 999,625.46 40,775.80 8,441.37 1,680.11 6/1/2014 999,625.46 10,121.48 1,666.04 991,170.02 42,441.84 8,455.44 1,666.04 7/1/2014 991,170.02 10,121.48 1,651.95 982,700.49 44,093.79 8,469.53 1,651.95 8/1/2014 982,700.49 10,121.48 1,637.83 974,216.85 45,731.63 8,483.65 1,637.83 9/1/2014 974,216.85 10,121.48 1,623.69 965,719.06 47,355.32 8,497.79 1,623.69 10/1/2014 965,719.06 10,121.48 1,609.53 957,207.11 48,964.85 8,511.95 1,609.53 11/1/2014 957,207.11 10,121.48 1,595.35 948,680.98 50,560.20 8,526.13 1,595.35 12/1/2014 948,680.98 10,121.48 1,581.13 940,140.63 52,141.33 8,540.34 1,581.14 1/1/2015 940,140.63 10,121.48 1,566.90 931,586.06 53,708.24 8,554.58 1,566.90 2/1/2015 931,586.06 10,121.48 1,552.64 923,017.22 55,260.88 8,568.84 1,552.64 3/1/2015 923,017.22 10,121.48 1,538.36 914,434.10 56,799.24 8,583.12 1,538.36 4/1/2015 914,434.10 10,121.48 1,524.06 905,836.68 58,323.30 8,597.42 1,524.06 5/1/2015 905,836.68 10,121.48 1,509.73 897,224.93 59,833.03 8,611.75 1,509.73 6/1/2015 897,224.93 10,121.48 1,495.37 888,598.82 61,328.40 8,626.11 1,495.37 7/1/2015 888,598.82 10,121.48 1,481.00 879,958.34 62,809.40 8,640.48 1,481.00 8/1/2015 879,958.34 10,121.48 1,466.60 871,303.46 64,276.00 8,654.88 1,466.60 9/1/2015 871,303.46 10,121.48 1,452.17 862,634.15 65,728.17 8,669.31 1,452.17 10/1/2015 862,634.15 10,121.48 1,437.72 853,950.39 67,165.89 8,683.76 1,437.72 11/1/2015 853,950.39 10,121.48 1,423.25 845,252.16 68,589.14 8,698.23 1,423.25 12/1/2015 845,252.16 10,121.48 1,408.75 836,539.44 69,997.90 8,712.73 1,408.75 1/1/2016 836,539.44 - 10,121.48 1,394.23 827,812.19 71,392.13 8,727.25 1,394.23 2/1/2016 827,812.19 10,121.48 1,379.69 819,070.40 72,771.82 8,741.79 1,379.69 3/1/2016 819,070.40 10,121.48 1,365.12 810,314.03 74,136.93 8,756.36 1,365.12 4/1/2016 810,314.03 10,121.48 1,350.52 801,543.08 75,487.46 8,770.96 1,350.52 5/1/2016 801,543.08 10,121.48 1,335.91 792,757.50 76,823.36 8,785.57 1,335.91 6/1/2016 792,757.50 10,121.48 1,321.26 783,957.28 78,144.62 8,800.22 1,321.26 7/1/2016 783,957.28 10,121.48 1,306.60 775,142.40 79,451.22 8,814.88 1,306.60 8/1/2016 775,142.40 10,121.48 1,291.90 766,312.82 80,743.12 8,829.58 1,291.90 9/1/2016 766,312.82 10,121.48 1,277.19 757,468.53 82,020.31 8,844.29 1,277.19 10/1/2016 757,468.53 10,121.48 1,262.45 748,609.50 83,282.76 8,859.03 1,262.45 11/1/2016 748,609.50 10,121.48 1,247.68 739,735.70 84,530.44 8,873.80 1,247.68 _12/1/2016__739,735.70 10_121.48__ 1,23_2_.89___7_30,847.11_ _85_763.33_ _ 8,888.59_ _1,2_32.89 1/1/2017 730,847.11 10,121.48 1,218 08 721,943.71 86,981.41 8,903.40 1,218.08 2/1/2017 721,943.71 10,121.48 1,203.24 713,025.47 88,184.65 8,918.24 1,203.24 3/1/2017 713,025.47 10,121.48 1,188.38 704,092.37 89,373.03 8,933.10 1,188.38 4/1/2017 704,092.37 10,121.48 1,173.49 695,144.38 90,546.52 8,947.99 1,173.49 5/1/2017 695,144.38 10,121.48 1,158.57 686,181.47 91,705.09 8,962.91 1,158.57 6/1/2017 686,181.47 10,121.48 1,143.64 677,203.63 92,848.73 8,977.84 1,143.64 urrent 7/1/2017 677,203.63 10,121.48 1,128.67 668,210.82 93,977.40 8,992.81 1,128.67 8/1/2017 668,210.82 - 10,121.48 1,113.68 659,203.02 95,091.08 9,007.80 1,113.68 9/1/2017 659,203.02 10,121.48 1,098.67 650,180.21 96,189.75 9,022.81 1,098.67 10/1/2017 650,180.21 10,121.48 1,083.63 641,142.37 97,273.39 9,037.85 1,083.63 11/1/2017 641,142.37 10,121.48 1,068.57 632,089.46 98,341.96 9,052.91 1,068.57 12/1/2017 632,089.46 10,121.48 1,053.48 623,021.46 99,395.44 9,068.00 1,053.48 9 MPD Capital Loan PAYMENT BEGINNING DUE DATE BALANCE Capital Loan to MPD Repayment Schedule PRINCIPAL PAYMENT INTEREST INTEREST RATE PAYMENT ENDING 2/1/2013 Amount loaned to the MPD 6/1/2013 1,000,000.00 (50,731.67) 0.02 12/1/2013 949,268.33 6/1/2014 901,009.43 12/1/2014 852,328.26 6/1/2015 803,221.13 12/1/2015 753,684.31 (49,970.26) 6/1/2016 703,714.05 (46,537.07) (48,258.90) 0.02 (48,681.17) 0.02 (49,107.13) 0.02 (49,536.82) 0.02 0.02 0.03 1_ 2/1 /2016_ 657,176.98 6/1/2017 609,976.75 12/1/2017 6/1/2018 12/1/2018 6/1/2019 12/1/2019 6/1/2020 12/1/2020 6/1/2021 12/1/2021 6/1/2022 12/1/2022 10 562,103.92 513,548.90 464, 301.97 414,353.27 366, 075.34 316, 831.85 266,603.49 215, 370.56 163,112.97 109, 810.23 55,441.43 1, 000, 000.00 (5,833.33) 949,268.33 (8,306.10) 901,009.43 (7,883.83) (7,457.87) (7,028.18) (6,594.74) (10,027.93) 852, 328.26 803,221.13 753,684.31 703,714.05 657,176.98 _ _(47,200.23) _ _ _ _0.03_ _ _ (9,362.77)_ _ 6c2,976.75 _ (47,872.83) 0.03 (8,692.17) 562,103.92 (48,555.02) 0.03 (49,246.93) 0.03 (49,948.70) (48,277.93) (49,243.49) (50,228.36) (51,232.93) (52,257.59) (53,302.74) (54, 368.80) (55,441.43) 0.03 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 (8,009.98) (7,318.07) (6,616.30) (8,287.07) (7,321.51) (6,336.64) (5,332.07) (4,307.41) (3,262.26) (2,196.20) (1,108.83) (131,285.26) 513, 548.90 464, 301.97 414,353.27 366, 075.34 316, 831.85 266,603.49 215, 370.56 163,112.97 109,810.23 55,441.43 0.00 Prior Current