Loading...
HomeMy WebLinkAbout2011 - Housing Catalyst - Annual ReportFCHA Year in Review 2011 Page 1 YEAR IN REVIEW 2011 AGENCY OVERVIEW Since 1971, Fort Collins Housing Authority has offered sustainable, long-term solutions, and now we serve over 1,700 families per year. Employing innovative programs and resident support systems, FCHA offers critical tools and resources that families need to maintain safe, affordable housing and economic opportunity. We are a progressive housing provider and developer, offer- ing permanent solutions that move people out of homelessness, stabilize families, and partner with community agencies to help improve lives. Our Mission Just as a house is built upon a solid foundation, the Fort Collins Housing Authority is built upon its mission: To provide and promote affordable housing, economic opportunity and a safe living environment free from discrimination. Our Business Objective To achieve this mission, all FCHA functions are operated with attention paid to a triple bottom line:  Maintaining the fiscal viability of the organization.  Achieving a social goal through the provision of affordable housing and supportive ser- vices.  Achieving environmental sustainability. Our Core Values Through our day-to-day operations as well as when striving to attain our long-term goals, FCHA’s core values are prevalent in our work in the manner in which we serve our community. Team FCHA Teamwork Fun Compassion Honesty Accountability FCHA Year in Review 2011 Page 2 Situational Summary Based upon 2010 U.S. Census estimates, the City of Fort Collins has a population of 143,986. Fort Collins is now the fourth largest city in Colorado. The city witnessed strong population growth throughout the 1990s. However, in early 2000 to present, Fort Collins has registered a significant slowdown in population growth. Although the population is expected to continue to grow during this decade, growth is expected to be at a slower rate than in previous years. The rental market continues to tighten and rents have been increasing throughout 2011. The mar- ket has recently shown a significant decrease in vacancy, with the current vacancy rate at ap- proximately 3%. FORT COLLINS PUBLIC HOUSING The Fort Collins Housing Authority federally subsidized Public Housing program consists of 154 units owned by the Authority. Operating subsidy allows the program to serve families earning virtually no income, but regulations authorize serving families earning up to 80% of area median income. Attachment A provides 2011 demographics. For 2011, Fort Collins Public Housing had an average vacancy rate of 2%, which is simply a function of turnover. The annual turnover rate was 23%, meaning 36 of the 154 units had a family move out during the year. This number is up from a 16% turnover rate the previous year. Numerous factors contribute to such changes, including availability of Housing Choice Vouchers, availability of affordable housing in the market and stability of the fami- lies served. The federal regulations for waiting list selection are quite stringent and create a challenge. There are currently 1,887 applicants on the Fort Collins Public Housing waiting list, many of these be- ing for one-bedroom units. At this time, the anticipated length of wait is over two years, longer for one-bedroom units since there are very few of them in the portfolio. WELLINGTON PUBLIC HOUSING The Fort Collins Housing Authority manages the Wellington Housing Authority through an in- tergovernmental agreement. The Board of Commissioners meets on a bimonthly basis to review activities, set policy and prepare and authorize budgets and capital improvement plans. The Wel- lington Housing Authority consists of 42 Public Housing units. As of December 2011, there were 880 applicants on the Wellington Public Housing waiting list. FCHA Year in Review 2011 Page 3 HOUSING CHOICE VO The Fort Collins Housing Authority administers approximately 1,064 Housing Choice Vouchers (HCV), also known as Section 8, for Fort Collins and Larimer County. The Larimer County allo- cation of 100 of these vouchers is administered through an intergovernmental agreement, 65 of which are targeted specifically to people with disabilities. Attachment A provides 2011 pro- gram demographics. The Fort Collins Housing Authority administered $7,805,737 in Housing Assistance Payments (HAP) to local landlords on behalf of participating families in 2011. This amount includes six months of the newly awarded Family Unification Program (FUP) voucher funding which is spe- cifically for youth aging out of foster care or families whose need for housing is a determining factor in retaining their children. FCHA values local landlords a great deal and continues to focus on ways to continue their satisfaction with the program. Housing assistance payments on behalf of the program recipients are distributed to landlords in a timely manner. A brochure for land- lords and program information is readily available. FCHA is an active member of the Fort Collins Apartment Owners Association through which staff interacts with local landlords on a regular basis. The U.S. Department of Housing and Urban Development (HUD) grades this program through its Section 8 Management Assessment Program (SEMAP). FCHA anticipates an “A” rating again for 2011 and has utilized 97% of its authorized budget authority. Utilization of 100% of author- ized vouchers is difficult to achieve due to increases or decreases during the year in subsidy amounts or lease-up rates, and lease up time for new vouchers awarded. Congress often does not appropriate enough funding to cover all authorized vouchers, and budget amounts are prorated. As of December 2011, there were 109 applicants for the HCV program, but this is in no way in- dicative of community need because this waiting list has been closed since November 1, 2004 except for those eligible for a Mainstream or FUP voucher. The anticipated wait is now four years or more from the date of application. A separate waiting list is administered for people in- terested in the project-based voucher program. Twenty percent of the vouchers are project-based or assigned to specific rental units. There are currently 1,533 applicants on that list with an aver- age wait of approximately 12 months, depending on bedroom size. All units leased under the Housing Choice Voucher program must pass a Housing Quality Stan- dards (HQS) inspection each year in order to receive subsidy. FCHA has one full-time inspector on staff. This inspector is well trained in the inspection protocol, and FCHA utilizes a hand-held computer which syncs to our housing management software to do these inspections. Staff works toward using the most current technology whenever feasible. UCHER PROGRAM FCHA Year in Review 2011 Page 4 SINGLE ROOM OCCUPANCY—SUPPORTIVE HOUSING FOR THE HOMELESS On behalf of Villages, Ltd., the Fort Collins Housing Authority operates the only Single Room Occupancy (SRO) program in Larimer County. The program, Homecoming, includes two dorm- style housing sites with 37 single rooms of permanent supportive housing. The residences are called Myrtle House and First Street. They receive direct HUD rental subsidies. A third SRO site that the agency had been operating for many years, Linden House, was closed in October of this year after the economic feasibility of its continued operation became problematic. SRO residents must verify their homelessness upon admission. Case management is provided by two full-time, live-in resident managers and a part-time supervisor. Collaborative relationships with a myriad of county social service agencies are another program feature. Additional pro- gramming within each residence that fosters a greater sense of domestic cohesiveness and stronger connections with the broader Fort Collins community is also offered. Two major factors made 2011 a year of transition and change for the SRO program. First, there was the arrival of 100 Mainstream Housing Choice vouchers for disabled that were awarded to the agency and available in November 2010. With staff assistance many SRO residents got on the waitlists and eventually received one of these vouchers. The SRO team helped residents in their search for independent living units in the community. Welcome baskets were assembled and provided to exiting residents. The baskets included kitchen, bathroom and cleaning supplies. A $3,000 grant from the El Pomar Foundation helped pay for the baskets, security deposits, and other moving costs. Because of concerns that some residents would have a more difficult transi- tion to independent living, SRO staff initiated an outreach program that included regular home visits after residents moved out. Second, the closing of the Linden House SRO was another major program transition this year. The 15 Linden residents were given permanent Housing Choice (Section 8) vouchers and pro- vided similar assistance as outlined above. A wonderful series of community partnerships was formed in 2011 on the programming side. For example, the local United Way’s Teen Alter- native Spring Break program fo- cused on homeless issues. The SROs teamed up to create a Mexican Fiesta at a city recreation center. Residents talked about their homeless experiences and cooked the potluck dinner; the youth served the food and ran the various games and dancing. Also, an agency that promotes FCHA Year in Review 2011 Page 5 volunteer community gardens and distributes portions of the produce to the local food bank created a very large garden at the Myrtle SRO. Staff sought and was awarded a technical assistance grant to expand the project next season. Residents participated and began planting additional garden plots on the property out of their enthusiasm for the project. Another partnership involved the Health Department, which provided free flu shots for anyone in the program. Other partnerships included regular staff involvement at the local homeless day services center and the annual homeless service fair. COMMUNITY DUAL DISORDERS TEAM VOUCHERS The Community Dual Disorders Team (CDDT) combines intensive case management and thera- peutic support for those dealing with a combination of severe mental illness and severe substance abuse disorders. The program is fashioned after a national best practices model that has been ef- fective in reducing hospitalizations, alcohol and substance use, arrests and incarcerations. Since its implementation four years ago, FCHA has committed a 13-hour-per-week housing specialist and housing subsidies that the agency received from the City of Fort Collins HOME block grant program. The CDDT is a multidisciplinary, multiagency team from the Larimer Center for Mental Health, the Health District of Northern Larimer County, and the Fort Collins Housing Authority. Besides intensive case management, the team provides medication management, benefits acquisition as- sistance, supportive employment, family support, housing, substance abuse counseling and men- tal health help matched to individual needs and based on participants’ readiness for change. The therapeutic interventions used have been scientifically tested and shown to be highly effective. CDDT initially provided treatment and housing services to 12 of Fort Collins’ highest consumers of emergency care services (ER, detoxification, in-patient psychiatric, jail, EMT/ambulance, po- lice, fire). The cost of administering the program was made up for in the money saved by the re- duction of emergency services in the first year. In November 2010 the City of Fort Collins awarded FCHA funds for a two-year extension of housing subsidy funds that it had been award- ed in 2008. The request for another two-year extension of the subsidies has been planned for ear- ly 2012. The program currently has 19 participants. Five of them are currently in housing subsidized by the FCHA award. Additionally, two are in permanent Housing Choice vouchers, and several are in various treatment programs or temporarily incarcerated. One participant passed away this year while living on the streets. Another‘s whereabouts have remained unknown for some time. Sev- eral of the original participants have become sober and stabilized on their medications, which is an assuring sign of the program’s long-term effectiveness. In response to the keen lessons learned from trying to address the needs of CDDT participants over the past several years, FCHA has begun to form community partnerships and specific plans to develop more permanent supportive housing. This bodes well for responding to the needs of the chronic, disabled homeless. A continuum of housing options is beginning to be formed from the agency’s efforts. FCHA Year in Review 2011 Page 6 RESIDENT SERVICES The Resident Services department consists of three specific programs: Public Housing Family Self-Sufficiency program, Housing Choice Voucher Family Self-Sufficiency program, and the Homeownership program. The Homeless services coordinator and resident managers at the SRO properties are included in the Resident services team in order to provide group supervision and share resources. Highlights are as follows:  The team worked with 157 total families during the year.  Fifty-six families increased their earned income to- taling $332,563  Fifty-three families made escrow savings contribu- tions  Dollar value of FSS escrow accounts disbursed to households totaled $90,772  Six families purchased homes through the Home- ownership program  Two families completed a Bachelors degree t held again at City Park Pool. This year milies were very appreciative to have an event for their ’s, we were able to sponsor 54 families through the help of er Lutheran Church. r agencies continues to be a primary resource for FSS partici- w relationships were established with Larimer County Child Protection as now FSS coordinators sit on the Child Protection Team which meets weekly to staff cases and recommend resources. This has proved to be very beneficial for both agencies. Limited services are being offered at the Northern Hotel to assist residents on an individual basis as well as organizing some community building events such as a Thanksgiving dinner, 90th birthday party, and holiday decorating. Two students from the Social Work department at Colorado State University completed their re- quired internships with FCHA in the spring. Their work enhances our ability to fully assess needs at different properties and they are able to provide some short term interventions to benefit residents. Other highlights included a Celebrate your Success even saw an increase in attendance and fa whole family. During the holiday community members and Redeem Service coordination with partne pants with 46 partner agencies contacted. Ne FCHA Year in Review 2011 Page 7 VILLAGES, LTD. AFFORDABLE HOUSING PROGRAM Villages, Ltd, formerly the Fort Collins Housing Corporation, owns 299 units of affordable hous- ing scattered throughout Fort Collins. The Fort Collins Housing Authority is the management agent for the Villages affordable housing portfolio. The portfolio consists of many types of housing, from sin- gle-family detached homes to the 95-unit Village on Plum apartment complex. In addition, Villages manages 130 units financed under the Low Income Tax Credit pro- gram; the Village on Elizabeth and V habbed by the Fort Collins Housing 2011 was the first year of operations at the n The new location has been well received by resid significantly increased Villages portfolio in 2011 was 4.8%. In 2011, a total of 124 units turned over for an an- nual turnover rate of 42%, 5% higher than the previous year. The average household income for the affordable housing pro- gram was $16,250 in 2011. A new marketing plan, which was up- dated with the help of A-Train Marketing Communications, was implemented in 2011. The updated marketing plan in- cludes professional brochures, signage, City bus panel advertising, new website w website was launched in 2011; further en- age is becoming recognized and we are seeing illage on Stanford. Both properties were extensively re- Authority. ew leasing center located at 920 S. Taft Hill Road. ents for its convenience. The location has also exposure to the community. The average vacancy rate for the Villages design and many other types of outreach. The ne hancements are under development. Our new im results from these efforts. FCHA Year in Review 2011 Page 8 NORTHERN HOTEL The Fort Collins Housing Authority is the contracted man- agement agent for the Northern Hotel Limited Partnership. As management agent, the Authority provides all leasing functions, which include eligibility and compliance work for all grant and funding sources. FCHA has provided 47 Hous- ing Choice Vouchers to the Northern Hotel in 2001 due to severe vacancy problems. Since that time, the demand for apartments there has remained high; the property serves per- sons aged 55 and older whose incomes are well below 30% of area median income. The 47 apartments are reserved for persons aged 55+. The average annual tenant income is $11,248; the average tenant rent is $259. Currently there are 284 applicants for this pro- gram with an approximate waiting time of one to two years. PROPERTY MAINTENANCE e part of operations, ganiza- ents and projects in 2011 of the maintenance department include the follow- ing:  Expanded the use of the Yardi software work-order system and time standards to account for time at each project.  Expanded the use of the Yardi inventory system to track materials and vendors.  Participated in a recycling program for ap- pliances. Also recycled was metal, comin- gled materials, CFL lighting and yard waste at the  Use of Energy Star rated equipment and gr cabinets, counter tops, carpeting and paint in vacancy turns.  Use of recycled consumer latex paint in al  Participation with the City of Fort Collins ele  Participated with the City of Fort Collins our residential community gardens. The following numbers summarize work orders completed by maintenance staff in 2011:  97 emergency service calls completed or abated within 24 hours.  4,701 routine resident-generated service calls with an average completion time of 10 days or less.  292 vacancy turnarounds with an average time of 13 days.  5,604 total service calls, including vacant unit work orders. Property maintenance is a larg a part which is a source of pride for the or tion. Major accomplishm maintenance facility. een building components, including low-VOC l units which diverts paint from landfills. ctronic recycling day. and CSU in the development and expansion of FCHA Year in Review 2011 Page 9 DEVELOPMENT AND REHABILITATION Assessments and Analysis Public Housing was established to provide safe and decent rental housing for eligible low- income (80% and below area median income) residents at rents they can afford. FCHA currently owns and operates 154 public housing units. FCHA makes every effort to provide a comfortable living environment for our residents. Along these lines, the agency has developed analytical processes to aid the Authority in accessing both short and long term capital needs within the portfolio over a twenty year period. With the data the Authority can better coordinate limited re- sources towards identified capital improvements. By combining modernization with preventative maintenance, we are able to provide residents with well maintained units. Villages, Ltd. - Villages, a non-profit instrumentality of FCHA provides over 500 units of multi- family housing. The portfolio provides a variety of housing along the housing continuum from single room occupancy units to spacious 2, 3, 4, and 5 bedroom units located in various areas of the City of Fort Collins. Similar to the Public Housing Portfolio, FCHA is conducting and updat- ing a comprehensive capital needs assessments for the Village's portfolio that encompasses every unit, building and site within the portfolio. The information is gathered in a project specific re- port and will be utilized to help determine the best path for current and future rehabilitation, as well as leveraging and refinancing opportunities. Development and Rehabilitation Leisure Drive Apartments - The renovation of 26 units on Leisure Drive has been completed. As part of the a diverse financing package of City CGBG funds, Federal Home Loan Bank AHP funds and FCHA equity, the Authority was able to renovate both the exterior and interior of these 1971 constructed buildings. Construction began in 2010 and the exterior and interior included new roofs, improved landscapes, interior and exterior lighting, refurbished kitchens, heating systems, paint, flooring, wiring and plumbing. A unique, positive and unexpected outcome of this rehabilitation is that a number of the non- affordable landlords in the neighborhood have also begun improving their properties to match the quality of FCHA’s improvements. w Income Tax Credit program, the Fort leverage its own resources to build 85 units with an addi- rtnership was instrumental in the development of Province- able Residences Enterprise (CARE) Province- ent was completed in November 2011 providing an addi- rdable housing to the Fort Collins low-income families. Planning work for Cornerstone Legacy Senior development moved steadily forward in 2011. Working closely with Cornerstone-Fort Collins Partners, LP. and City Planning staff, conceptual design and site concepts are being finalized. The development is set to begin construction in Partners – By working with partners through the Lo Collins Housing Authority has helped tional 72 units planned. FCHA’s pa towne. In partnership with Community Afford towne Green Communities developm tional 85 units of critically needed affo FCHA Year in Review 2011 Page 10 2012 on a site that overlooks the scenic Poudre River in Historic Downtown Fort Collins. Cor- nerstone Legacy will provide 72 senior housing units with a long list of amenities and easy ac- cess to shopping, recreation and public transportation. Permanent Supportive Housing – FCHA in coordination with Homeward2020 has been spear- heading a community wide effort to provide Fort Collins first Permanent Supportive Housing development. The Supportive Housing will combine housing with services that help chronically homeless individuals who face the most complex challenges to live with stability, autonomy and dignity. FCHA is working with a variety of stakeholders on site selection, conceptual design, support services and operational funding. Depending on funding, the Permanent Supportive Housing development is slated to begin construction in the Fall of 2012. Development Pipeline Multifamily Housing – The Fort Collins Housing Authority is continuing to pursue new devel- opment opportunities that increase the number of affordable housing units in both the portfolio and community. In November 2011, FCHA acquired a 9.6 acre parcel for a future development of 74 multifamily units. Other land and redevelopment efforts were analyzed and pursued to in- crease the development pipeline for the organization. Public Housing Modernization The Fort Collins Housing Authority continues to address capital improvements throughout the Public Housing portfolio with the use of HUD capital funds. The funding is directed towards modernization and maintenance of the portfolio to ensure that the highest quality housing is be- ing provided for the households served. Wellington Housing Authority Family Property Community Area Re-design and Improvements FCHA Year in Review 2011 Page 11 COMMUNITY COORDINATION AND ADVOCACY In 2011, FCHA partnered or formally coordinated with numerous community entities through leadership, advocacy, coordination and support. The following list is not inclusive and is in no particular order. There are so many other informal partnerships that it is impossible to list all of the great work being accomplished!  Homeward 2020  Community Dual Disorders Team  Sister Mary Alice Murphy Center for Hope  FortZED  Northern Colorado Rental Association  Larimer County Affordable Housing Coalition  Larimer County Health and Human Services  CARE Housing, Inc.  Project Self Sufficiency  Crossroads Safehouse  Neighbor to Neighbor  Social Services Family Response Team  Northern Front Range Continuum of Care  Interfaith Council  Community Mental Health and Substance Abuse Partnership  Larimer County Community Corrections  Colorado NAHRO Yardi Users Group  Eastgate Homeowners Association  Stanford Homeowners Association  Thunderbird Neighborhood Association  City Manager’s Strategic Issues Team  Housing NOW Conference  National Association of Housing and Redevelopment Officials: State, Regional and National  Colorado Coalition for the Homeless  Larimer Home Improvement Program (LaHIP)  Larimer County Drug Task Force  City of Fort Collins Utilities  Larimer County Alternative Sentencing Unit  Longs Peak Weatherization  United Way FCHA Year in Review 2011 Page 12 INFORMATION TECHNOLOGY The Fort Collins Housing Authority strives to keep all information technology systems up-to- date to provide the best possible service to our customers. Since individual participant eligibility and statistical data must be transmitted electronically to the U.S. Department of Housing and Ur- ban Development, it is vitally important that our systems are well maintained. In addition, from a business and fiduciary perspective it is also essential that our systems allow us to track our fi- nances in ways that are meaningful and allow us to manage our assets properly. The primary software tool utilized by the organization is an integrated property management and accounting product (Yardi) which allows for full integration of operational activities across all departments. In 2011, we focused on increasing the utilization of the robust tools available in this software. This included items such as full implementation of inventory tracking capabilities within the Maintenance Department, initial set-up of the fixed asset module and improvement in the automated financial statement production areas. Replacement of personal computers based on an obsolescence schedule was begun during 2011. Approximately 20 percent of the computers are being replaced as part of the remodeling cost for the Mountain Avenue offices. Going forward we anticipate the replacement of a similar number of machines on an annual basis. Future Information Technology goals: o Continue to refine the FCHA Web site and develop ways for the community to access program information electronically. o Replacement of all network printing copiers and scanning machines as equipment leases expire in 2012. O Focus on electronic data storage wherever possible with the long-term goal of becoming as “paperless” as possible. O Build on the formation of a Yardi users group with four other Colorado Housing Authori- ties. FCHA Year in Review 2011 Page 13 FINANCE AND ACCOUNTING Finance and Accounting Department Reorganization The Finance Department organizational changes started in the prior year were completed in 2011. This included:  Hiring of new staff members for the Lead Accountant and Accounts Payable Clerk posi- tions.  Change of work assignments to fully implement the duties as outlined in all job descrip- tions. Significant Funding and Loan Transactions During the year many items were addressed that resulted in increased income and new financing for important initiatives. Some of the more significant items were:  Collection of over $82,000 in past due funds from the CDDT program which represented amounts owed from as far back as 2009.  Receipt of over $204,000 from the tax-credit investor on the recently completed Village on Stanford project. The FCHA Development Department was instrumental in obtaining these funds which were earned because the project was completed earlier than originally projected in 2009-10. This resulted in increased earnings to the investor for which the FCHA received this compensation. These funds were used to repay the FCHA for devel- oper fees which were deferred at the start of the project.  A $700,000 line-of-credit (LOC) was put in place to finance the construction costs of the remodel project for the FCHA main administrative offices. Once construction is com- pleted the FCHA plans to re-finance this LOC with long-term installment debt.  A three-year $255,000 loan was put in place in late 2011 to purchase a piece of land for future development. This loan requires only interest payment during its term. The FCHA anticipates this debt will be repaid as part of the final development of the property. Budget 2012 Operating budgets for all entities managed were completed and approved by the appropri- ate oversight committees/boards in early December 2011. The budget structure, approach and tools that were developed in the prior year were used in this process. Audit A new audit firm (Eide Bailly, LLP) was utilized during the year for the completion of the fiscal year 2010 audits for all entities. This firm will once again be used for the 2011 audits. All enti- ties received unqualified audit opinions for the 2010 period. FCHA Year in Review 2011 Page 14 Other Items of Note In addition to normal operations the following issues were addressed by the FCHA Finance and Accounting Department during 2011.  The refinancing of the Neighbor-to-Neighbor (N2N) loan that was carried by the FCHA since 2002 was completed in September 2011. The FCHA acted as the conduit issuer for this transaction and has no obligation for guarantee or repayment of the debt going for- ward. Therefore, the amounts of this financing will no longer be carried on the books of the FCHA. The transaction was for a total of $2,737,000. Of this $1,560,000 was issued as tax-exempt debt with the remaining $1,177,000 issued as taxable debt.  The Department of Housing and Urban Development (HUD) conducted an on-site audit of the FCHA voucher rental assistance reporting process in 2011 as part of their routine oversight. The FCHA received positive comments in the final report regarding internal processes and structure. This was also a good opportunity for our new Lead Accountant to become familiar with HUD requirements and to put improved reporting processes in place.  An analysis of the Information Technology needs and costs for the organization was completed during the year. The decision was made to stay with the services provided through the City of Fort Collins. This was based on the continued high quality of ser- vices and a price reduction which was granted to make the overall costs competitive with private sector providers. FCHA Entities The FCHA carries out its mission by managing six separate entities, including: 1. Fort Collins Housing Authority 2. Larimer County Housing Authority (presented as a component unit within FCHA) 3. Villages, Ltd. (formerly know as Fort Collins Housing Corporation) 4. Wellington Housing Authority 5. Village on Elizabeth (a tax credit funded project) 6. Village on Stanford (a tax credit funded project) Accounting for these entities, along with contracted functions for the owners of the Northern Ho- tel, are handled by the Finance department. As part of the new standardized financial reporting implemented in 2010 the statements of financial position (Balance Sheet) and results of opera- tions (Income Statement) are reported in a grouped format as shown below. The FCHA ended 2011 with slightly over $46 million in assets under management. All entities managed had positive cash flow for the year. The two tax credit funded projects produced a loss for accounting purposes, as required, after application of non-cash expenses for depreciation and accrued interest. FCHA Villages WHA VOE VOS Total Actual Actual Actual Actual Actual Actual ASSETS CURRENT ASSETS: CASH Total Unrestricted Cash 4,171,643 1,977,276 255,305 24,648 266,180 6,695,051 Total Restricted Cash 209,404 513,018 15,784 153,946 235,589 1,127,741 TOTAL CASH 4,381,047 2,490,294 271,089 178,594 501,769 7,822,792 TOTAL ACCOUNTS AND NOTES RECEIVABLE 1,747 389,203 9,019 116,366 (12,704) 503,631 TOTAL OTHER CURRENT ASSETS 73,803 4,769 442 14,197 2,768 95,979 TOTAL CURRENT ASSETS 4,456,597 2,884,265 280,550 309,157 491,833 8,422,403 NONCURRENT ASSETS: TOTAL FIXED ASSETS (NET) 6,524,331 12,483,425 807,482 4,894,689 9,056,995 33,766,922 Total Other Assets 3,770,113 675,000 - - - 4,445,113 TOTAL NONCURRENT ASSETS 10,294,444 13,158,425 807,482 4,894,689 9,056,995 38,212,035 TOTAL ASSETS 14,751,041 16,042,690 1,088,033 5,203,846 9,548,828 46,634,438 LIABILITIES & EQUITY LIABILITIES: TOTAL CURRENT LIABILITIES 351,670 572,130 30,289 311,701 246,951 1,512,741 TOTAL NONCURRENT LIABILITIES 587,052 6,764,026 7,039 3,365,347 5,147,910 15,871,374 TOTAL LIABILITIES 938,722 7,336,156 37,328 3,677,048 5,394,861 17,384,115 EQUITY TOTAL CONTRIBUTED CAPITAL 100 - - 2,578,893 4,919,996 7,498,989 TOTAL RESERVED FUND BALANCE 1,270,500 4,290,884 - - - 5,561,384 RETAINED EARNINGS: Invested in Capital Assets-Net of Debt 6,258,078 - 836,523 - - 7,094,601 Current Year Income 286,349 (123,586) 3,120 (269,392) (377,649) (481,158) Unrestricted Net assets 4,555,686 4,539,236 - - - 9,094,922 Net Restricted Assets - HUD 1,441,606 - 211,062 - - 1,652,667 Prior Income (Loss) - - - (782,702) (388,380) (1,171,082) TOTAL RETAINED EARNINGS: 12,541,718 4,415,650 1,050,705 (1,052,095) (766,029) 16,189,950 TOTAL EQUITY 13,812,318 8,706,534 1,050,705 1,526,798 4,153,967 29,250,323 TOTAL LIABILITIES AND EQUITY 14,751,041 16,042,690 1,088,033 5,203,846 9,548,828 46,634,438 All Property beginning in 2011 (.allpr11) Combining Balance Sheet (Summary) Period = Dec 2011 Book = Accrual FCHA Year in Review 2011 Page 15 FCHA Villages WHA VOE VOS Total Actual Actual Actual Actual Actual Actual Revenue & Expenses INCOME TENANT INCOME TOTAL RENTAL INCOME 212,263 2,614,467 75,429 351,068 545,367 3,798,594 TOTAL OTHER TENANT INCOME 36,089 83,882 8,943 8,004 27,300 164,217 NET TENANT INCOME 248,352 2,698,350 84,372 359,071 572,667 3,962,811 TOTAL GRANT INCOME 9,744,359 143,434 209,313 - - 10,097,106 TOTAL OTHER INCOME 2,880,829 44,565 554 116 990 2,927,054 TOTAL INCOME 12,873,539 2,886,349 294,239 359,187 573,657 16,986,971 EXPENSES ADMINISTRATIVE Total Administrative Salaries 1,744,704 258,301 35,347 19,958 35,805 2,094,115 Total FSS Salaries 202,963 - - - - 202,963 Total Legal Expense 53,754 26,310 574 1,033 3,437 85,108 Total Other Admin Expenses 992,508 521,951 34,030 83,242 150,613 1,782,345 Total Miscellaneous Admin Expenses 484,518 13,497 1,859 20,651 9,409 529,933 TOTAL ADMINISTRATIVE EXPENSES 3,478,447 820,059 71,810 124,884 199,264 4,694,464 TOTAL TENANT SERVICES EXPENSES 49,567 5,502 - - - 55,068 TOTAL UTILITY EXPENSES 138,304 260,059 46,782 27,434 36,416 508,995 MAINTENANCE AND OPERATIONS TOTAL GENERAL MAINT EXPENSE 529,769 - 720 - 188 530,677 Total Materials 43,639 101,045 8,406 5,599 10,188 168,879 Total Contract Costs 359,180 534,973 78,944 66,967 105,550 1,145,614 Total Facility 9,300 - - - - 9,300 Total Vehicle Costs 27,959 - - - - 27,959 TOTAL MAINTENANCE EXPENSES 969,847 636,019 88,070 72,566 115,927 1,882,429 TOTAL GENERAL EXPENSES 122,301 69,728 12,806 11,797 39,720 256,352 TOTAL HOUSING ASSISTANCE PAYMENTS 7,539,378 - 58 - - 7,539,436 TOTAL FINANCING EXPENSES 85,947 397,095 - 164,784 211,909 859,735 TOTAL CAPITAL FUNDS 100 105,540 - - - 105,640 TOTAL NON-OPERATING ITEMS 203,300 715,933 71,593 227,114 348,069 1,566,009 TOTAL EXPENSES 12,587,190 3,009,936 291,119 628,579 951,306 17,468,129 NET INCOME 286,349 (123,586) 3,120 (269,392) (377,649) (481,158) CASH FLOW INFORMATION: Add back: Depreciation: 203,300 715,933 71,593 227,114 348,069 1,566,009 Add: Note Receivable Payments: 174,074 - - - - 174,074 Add: Unpaid Accrued Interest Payable: - - - 94,588 66,466 161,054 Less: Debt Principal Payments: (182,329) (362,284) - (11,049) (9,221) (564,883) Less: Unpaid Accrued Interest Receivable: (136,957) - - - - (136,957) NET CASH FLOW 344,437 230,063 74,713 41,261 27,665 718,139 All Property beginning in 2011 (.allpr11) Combining Income Statement (Summary) Period = Jan 2011-Dec 2011 Book = Accrual FCHA Year in Review 2011 Page 16 FCHA Year in Review 2011 Page 17 The two major affordable housing programs operated by the FCHA are the HUD funded Public Housing and Voucher programs. These programs are included in the financials for the FCHA in the reports shown above. Below are internal analysis reports on the financial operations for these two programs in 2011. December 2011 12 Public Housing & ROSS 154 Units TOTAL ASSETS 6,784,374 TOTAL EQUITY 6,636,794 TOTAL LIABILITIES 147,580 Reserve for Replacements - Restricted - HUD 560,437 Unrestricted Cash Available for Operations 589,769 Ave. Monthly Operating Expenses (Y-T-D) 77,283 Current Assets 681,962 Cash Operating Coverage (months) 7.6 Current Liabilities 106,699 Months Expendable Fund Balance (est.) 7.4 Current Ratio 6.39 Payable to Vendors & Contractors 29,890 Short-term Debt n/a Total Debt Payments (Y-T-D) - Long-term Debt - Ave. Monthly Debt Payments (Y-T-D) n/a Debt Coverage Ratio (Y-T-D) n/a M-T-D Y-T-D Y-T-D Y-T-D Y-T-D Actual Actual Budget Variance % Variance Rental Income 13,635 212,263 218,150 (5,887) -3% Other Tenant Income 7,832 35,717 29,980 5,738 19% Total Grant Income 60,604 842,711 965,511 (122,800) -13% Total Other Income 8,850 12,401 10,000 2,401 24% TOTAL INCOME 90,921 1,103,092 1,223,641 (120,548) -10% Administrative Expenses 54,208 447,182 435,510 11,672 -3% Tenant Services Expenses - 28 - 28 #DIV/0! Utility Expenses 15,673 122,284 117,250 5,034 -4% Maintenance Expenses 31,694 300,420 341,813 (41,393) 12% General Expenses 7,582 40,079 45,063 (4,984) 11% Housing Assistance Payments 1,064 17,398 28,000 (10,602) 38% Financing Expenses - - - - n/a Capital Funds Expenses (177,183) - 256,005 (256,005) 100% Non-Operating Expenses 21,239 188,738 - 188,738 #DIV/0! TOTAL EXPENSES (45,725) 1,116,129 1,223,641 (107,512) 9% NET INCOME (LOSS) 136,645 (13,037) (0) (13,036) 2715842% Total OPERATING INCOME 66,347 856,335 922,635 (66,300) -7% Total OPERATING EXPENSES 110,220 927,391 967,636 (40,245) -4% Net OPERATING INCOME (43,872) (71,055) (45,000) (26,055) 58% Per Unit Per Month (Y-T-D Averages): Per Unit Per Annum (Annualized): Rents 115 Rents 1,378 Operating Expenses 502 Operating Expenses 6,022 Net from Operations (38) Net from Operations (461) TOTAL INCOME 597 TOTAL INCOME 7,163 TOTAL EXPENSE 604 TOTAL EXPENSE 7,248 NET INCOME (7) NET INCOME (85) Financial Position Liquidity Debt Operating Activities Unit Analysis Actual vs.Budget ((45,30,000) 000) (15,000) - 15,30,000 000 Jan-11 Feb-11 Mar-11 Apr-11 May-11 Jun-11 FCHA Year in Review 2011 Page 18 December 2011 12 FCHA Vouchers: 0Units TOTAL ASSETS 1,641,547 TOTAL EQUITY 1,477,337 TOTAL LIABILITIES 164,210 Reserve for Replacements - Restricted - HUD 821,782 Unrestricted Cash Available for Operations 1,440,187 Ave. Monthly Operating Expenses (Y-T-D) 634,565 Current Assets 1,627,688 Cash Operating Coverage (months) 2.3 Current Liabilities 33,685 Months Expendable Fund Balance (est.) na Current Ratio 48.32 Payable to Vendors & Contractors (853) Short-term Debt n/a Total Debt Payments (Y-T-D) - Long-term Debt - Ave. Monthly Debt Payments (Y-T-D) n/a Debt Coverage Ratio (Y-T-D) n/a M-T-D Y-T-D Y-T-D Y-T-D Y-T-D Actual Actual Budget Variance % Variance Rental Income - - - - n/a Other Tenant Income - 256 - 256 #DIV/0! Total Grant Income 644,139 8,112,239 8,045,646 66,593 1% Total Other Income 3,187 10,341 12,000 (1,659) -14% TOTAL INCOME 647,326 8,122,835 8,057,646 65,190 1% Administrative Expenses 68,144 804,332 857,457 (53,125) 6% Tenant Services Expenses - 2,663 - 2,663 #DIV/0! Utility Expenses - - - - n/a Maintenance Expenses - 893 - 893 #DIV/0! General Expenses - (73) - (73) #DIV/0! Housing Assistance Payments 592,305 6,806,959 7,200,188 (393,229) 5% Financing Expenses - - - - n/a Capital Funds Expenses - - - - n/a Non-Operating Expenses 2,772 2,772 - 2,772 #DIV/0! TOTAL EXPENSES 663,220 7,617,546 8,057,645 (440,099) 5% NET INCOME (LOSS) (15,895) 505,289 0 505,289 105268511% Total OPERATING INCOME 647,326 8,122,835 8,057,646 65,190 1% Total OPERATING EXPENSES 660,449 7,614,774 8,057,645 (442,871) -5% Net OPERATING INCOME (13,123) 508,061 u 0 508,061 105845955% Per Unit Per Month (Y-T-D Averages): Per Unit Per Annum (Annualized): Rents n/a Rents n/a Operating Expenses n/a Operating Expenses n/a Net from Operations n/a Net from Operations n/a TOTAL INCOME n/a TOTAL INCOME n/a TOTAL EXPENSE n/a TOTAL EXPENSE n/a NET INCOME n/a NET INCOME n/a Financial Position Liquidity Debt Operating Activities Unit Analysis Actual vs.Budget (((225,200,175,150,125,100,(75,000) 000) 000) 000) 100,(50,25,25,50,75,000) 000 000 - 125,150,175,200,225,250,275,000 000 000 000 300,325,350,375,400,425,450,000 000 000 000 475,500,525,550,575,600,625,000 000 000 000 650,675,700,725,750,775,800,000 000 000 000 825,850,875,900,925,950,975,000 000 000 000 1,1,1,1,000,025,050,075,100,125,150,000 000 000 000 1,1,1,175,200,225,250,275,000 000 000 Jan-10 Feb-10 Mar-10 Apr-10 FCHA Year in Review 2011 Page 19 DEMOGRAPHICS Extremely Low Income – < 30% of median or <$22,450 for family of 4 90 Very Low Income – 50% of median or $37,450 for family of 4 9 Distribution by Average Annual Income (%) Low Income – 80% of median or $59,900 for family of 4 1 Average Fort Collins Public Housing 10,297 Annual Income ($) Colorado Overall Average 11,449 With any wages 39 With any welfare 19 With any SSI/SS/Pension 44 Distribution by Source of Income (%) With any other income 13 $0 1 $1–25 0 $26–50 13 $51–100 6 $101–200 36 $201–350 26 $351–500 12 Distribution by Total Tenant Payment (%) $501+ 6 Elderly, no children, non-disabled 2 Elderly, with children, non-disabled 0 Non-elderly, no children, non-disabled 5 Non-elderly, with children, non-disabled 50 Elderly, no children, disabled 6 Elderly, with children, disabled 1 Non-elderly, no children, disabled 28 Non-elderly, with children, disabled 8 Distribution by Family Type (%) All female headed household with children 54 FCHA Year in Review 2011 Page 20 HOUSING CHOICE VOUCHER PROGRAM 2011 DEMOGRAPHICS Average Fort Collins HCV 11,398 Annual Income ($) Colorado Overall Average 11,350 With any wages 30 With any welfare 11 With any SSI/SS/Pension 53 Distribution by Source of Income (%) With any other income 26 $0 1 $1–25 1 $26–50 14 $51–100 6 $101–200 25 $201–350 29 $351–500 13 Distribution by Total Tenant Payment (%) $501+ 11 Elderly, no children, non-disabled 5 Elderly, with children, non-disabled 1 Non-elderly, no children, non-disabled 8 Non-elderly, with children, non-disabled 37 Elderly, no children, disabled 9 Elderly, with children, disabled 1 Non-elderly, no children, disabled 31 Non-elderly, with children, disabled 8 Distribution by Family Type (%) All female headed household with children 40 Elderly, no children, non-disabled 301 Elderly, with children, non-disabled 476 Non-elderly, no children, non-disabled 198 Non-elderly, with children, non-disabled 281 Elderly, no children, disabled 274 Elderly, with children, disabled 417 Non-elderly, no children, disabled 231 Non-elderly, with children, disabled 309 Average Tenant Payment by Family Type ($) All female headed household with children 279 May-10 Jun-10 Jul-10 Aug-10 Sep-10 Oct-10 Nov-10 Dec-10 Net Income (Actual) Net Income (Budget) Net OPERATING Income Actual vs.Budget (15,000) 10,000 35,000 60,000 85,000 110,000 135,000 Jan-11 Feb-11 Mar-11 Apr-11 May-11 Jun-11 Jul-11 Aug-11 Sep-11 Oct-11 Nov-11 Dec-11 Net Income (Actual) Net Income (Budget) Net OPERATING Income Cash Flow Overview (ROLLING 12 Months) (250,000) 250,000 750,000 1,250,000 1,750,000 Jan-11 Feb-11 Mar-11 Apr-11 May-11 Jun-11 Jul-11 Aug-11 Sep-11 Oct-11 Nov-11 Dec-11 Cash In Cash Out Unrestricted Cash Balance Jul-11 Aug-11 Sep-11 Oct-11 Nov-11 Dec-11 Net Income (Actual) Net Income (Budget) Net Operating Income Cash Flow Overview (ROLLING 12 Months) - 200,000 400,000 600,000 800,000 Jan-11 Feb-11 Mar-11 Apr-11 May-11 Jun-11 Jul-11 Aug-11 Sep-11 Oct-11 Nov-11 Dec-11 Cash In Cash Out Unrestricted Cash Balance