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HomeMy WebLinkAboutReport - Mail Packet - 4/8/2014 - Letter From Cathy Mathis & Julie Brewen, Fort Collins Housing Authority, Re: 2013 Year In Review (Annual Report)(970) 416-2910 www.fchousing.com Just as a house is built upon a solid foundation, the Fort Collins Housing Authority is built upon its mission: To create vibrant, sustainable communities throughout Fort Collins. 1715 W. Mountain Avenue, Fort Collins, CO 80521 FCHA Year in Review 2013 Page 1 YYEEAARR IINN RR EEVVIIEEWW 22001133 AAGGEENNCCYY OOVV EERRVVIIEEWW Since 1971, Fort Collins Housing Authority has offered sustainable, long-term solutions, and now we serve over 2,151 households (nearly 5,000 individuals) 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 hous- ing provider and developer, offering permanent solutions that move people out of homelessness, stabilize families, and partner with community agencies to help improve lives. OOuurr MMiissssii oonn Just as a house is built upon a solid foundation, the Fort Collins Housing Authority is built upon its mission: To create vibrant, sustainable communities throughout Fort Collins. OOuurr BBuussiinn eessss OObbjjeecc ttiivvee 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. OOuurr CCoorree VVaalluueess 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. TTeeaammwwoorrk k FFuunn CCoommppaassssi ioonn HHoonneessttyy AAccccoouunntta abbiilliittyy FCHA Year in Review 2013 Page 2 SSIITTUUAATTIIOONN AALL SSUUMMMMAARR YY 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 has tightened considerably in the past two years and rents continue to increase. The market currently has a vacancy rate of approximately 3%. Over the past ten years, the total assets owned and managed by the Fort Collins Housing Au- thority have grown in an attempt to meet the needs of the community. Housing Authority Growth Charts over Time FFOORRTT CCOOLLLL IINNSS PPUUBBLLII CC HHOOUUSSIINNGG 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 2013 demographics. For 2013, Fort Collins Public Housing had an average vacancy rate of 0.5%, which is simply a function of turnover. The annual turnover rate was 8%, meaning 12 of the 154 units had a family move out during the year. This number is down from a 10% turn- over 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 families served. The federal regulations for waiting list selection are quite stringent and create a challenge. There are currently 1,551 applicants on the Fort Collins Public Housing waiting list, many of these being 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. FCHA Year in Review 2013 Page 3 WWEELLLLIINNGGTTOO NN PPUUBBLLIICC HHOOUUSSIINNGG The Fort Collins Housing Authority manages the Wellington Housing Authority through an inter- governmental agreement. The Board of Commissioners meets on a quarterly basis to review ac- tivities, set policy and prepare and authorize budgets and capital improvement plans. The Wellington Housing Authority consists of 42 Public Housing units. As of December 2013, there were 709 applicants on the Wellington Public Housing waiting list. HHOOUUSSIINNGG CC HHOOIICCEE VVOOUU CCHHEERR PPRROOGG RRAAMM The Fort Collins Housing Authority administers approximately 1,109 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 2013 program demographics. The Fort Collins Housing Authority administered $8,126,152 in Housing Assis- tance Payments (HAP) to local landlords on behalf of participating families in 2013. This amount includes funding for 30 additional Veterans Affairs Support- ive Housing program vouchers. A portion of this amount was funded through program reserves since, because of sequestration, the Housing Choice Voucher program was not adequately fund- ed. 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 landlords and program infor- mation 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 2013 and has utilized 100% 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 2013, there were 15 applicants on the waiting list for the HCV program, but this is in no way indicative of community need. The regular Housing Choice Voucher waiting list has been closed since November of 2004 except for those eligible for a Non-Elderly Disabled (NED) voucher, Veterans Affairs Supportive Housing (VASH) voucher, or Family Unification Program (FUP) voucher. The families currently on the waiting list are those remaining from the applica- tions collected the last time the list was briefly opened for the NED vouchers. The anticipated wait is now four years or more from the date of application. A separate waiting list is adminis- tered for people interested in the project-based voucher program. Twenty percent of the vouchers are project-based or assigned to specific rental units. There are currently 1,273 applicants on that list with an average wait of approximately two years, depending on bedroom size. All units leased under the Housing Choice Voucher program must pass a Housing Quality Stand- ards (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. FCHA anticipates an “A” rating again for 2013 FCHA Year in Review 2013 Page 4 SSIINNGGLLEE RROO OOMM OOCCCCUUPPAA NNCCYY—— Supportive Housing for the Homeless All 15 beds in the Myrtle Street SRO (Homecoming I) were filled through the program year, serving 23 residents. Of the eight residents who left the program, five moved to permanent hous- ing destinations and three to temporary destinations. At First Street SRO (Homecoming II) all twelve beds were filled throughout the program year, serving nineteen residents. Of the nine residents who left the program, seven moved to perma- nent housing destinations and two to an unknown location. Both SRO’s provided ongoing supportive services through match including case management and referrals to resources in the community. Resident managers at both properties organized many opportunities for education and community building including nutrition classes, fitness programs, and contests and celebrations around the holidays. Both properties had very produc- tive community gardens with the assistance of the Growing Project, a local non-profit who supports community gardens, and residents were able to donate approximately 125 pounds of food to the Larimer County Foodbank after residents had used all they could. In July, FCHA entered into a Memorandum of Understanding with Catholic Charities of Larimer County. Catholic Charities agreed to provide ongoing supervision for our resident managers and in exchange, residents who have completed the program at The Mission are given a preference for the SRO. We are still in the first nine months of this arrangement but so far it has been meet- ing the needs for both agencies. A new resident manager, Dan Hastay, was hired at Myrtle SRO in August. Dan has a passion for helping the homeless population and has been a great addition to our team. RREESSIIDDEENNTT SSEERRVVIICCEESS 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 resident managers at the SRO properties are included in the Resi- dent services team in order to provide group supervision and share resources. Homeownership Program: With the assistance of the Fort Collins Housing Authority’s Homeownership and Family Self- Sufficiency Programs, eight adults and twelve children became first-time home owners this year! A total of 55 households have been assisted in homeownership since the program began. With mortgage rates continuing at record lows, FCHA participants jumped feet first into the Fort Collins and Larimer County real estate markets. These accomplishments were not without chal- lenges – the entry-level home inventory was small and getting smaller, many affordable homes were snapped up by cash-paying investors. Participants had to look at many properties and make quick decisions on homes they liked. Even the short-lived federal government shutdown almost short-circuited one family’s dreams – it shut down 2 days before the family was to close on their purchase with a government-backed mortgage loan! Happily it worked out on time. The path to homeownership is an emotional roller coaster under the best of circumstances. The support of FCHA’s Homeownership and Family Self-Sufficiency Programs helps to smooth the ride and make dreams come true. FCHA Year in Review 2013 Page 5 Family Self-Sufficiency There were a total of 21 families who graduated from the FSS program in 2013. Eighteen of the families who graduated also accrued an escrow savings account. The total amount paid out in escrow was $71,264. The number of participants who achieved full time employment this year was 27 versus only 7 in the previous year and part-time employment was up to 22 versus 17 last year. Annual Enrollment in Self Sufficiency Programs  Households actively case managed (unduplicated count) ……………….. 165  Number of individuals that received services (unduplicated count)…….. 189 Financial Accomplishments of Self Sufficiency Participants  Number of households that increased their income……………………….. 56  Average dollar increase in annual household income…………………….. $9,965  Number of participants that obtained full-time employment.……………. 27  Number of participants that obtained part-time employment…………… 22  Number of households that experienced a reduction in TANF…………... 3  Number of households that eliminated TANF as result of increased household income……………………………………………………………... 14  New FSS escrow accounts established………………………………………. 32  Dollar value of current FSS accounts………………………………………... $111,274  Number of participants that graduated from FSS…………………………. 21  Dollar value of FSS escrow disbursements to graduating participants….. $71,264  Number of participants that became first-time homeowners…………….. 6 Educational Attainment  Participants that obtained a GED……………………………………………. 3  Participants that enrolled in college…………………………………………. 27  Participants that completed a post-secondary degree……………………... 4 FCHA Year in Review 2013 Page 6 Family Unification Program The Family Unification Program (FUP) is a program under which Housing Choice Vouchers (HCVs) are provided to two different populations: Families for whom the lack of adequate housing is a primary factor in: a. The imminent placement of the family’s child or children in out-of-home care, or b. The delay in the discharge of the child or children to the family from out-of-home care. These vouchers are for youth who are at least 18 years old and not more than 21 years old who left foster care at age 16 or older and who lack adequate housing. FCHA has 50 total FUP vouchers and we work closely with the Department of Human Services to administer them. VVIILLLLAAGGEESS,, LLTTDD.. AAFFFF OORRDDAABBLLEE HH OOUUSSIINNGG PPRR OOGGRRAAMM Villages, Ltd, formerly the Fort Collins Housing Corporation, owns 296 units of affordable housing 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 single-family detached homes to the 95-unit Village on Plum apartment complex. In ad- dition, Villages manages 130 units financed under the Low Income Tax Credit program; the Vil- lage on Elizabeth and Village on Stanford. Both properties were extensively rehabilitated by the Fort Collins Housing Authority. A firm rental market resulted in lower vacancy loss and less turnovers than in previous years. The average vacancy rate for the properties managed under the Villages portfolio in 2013 was 3%, down half a percent from the previous year. In 2013, a total of 128 units turned over for an annual turnover rate of 40%. The average household income as of December 31, 2013 for all properties in this portfolio was $19,093 in 2013. The aver- age tenant rent was $441.00. The Villages website was launched in 2011. In 2013 we added a Villages Blog, which is updated twice a month. The blog has addressed issues such as the tight rental market in Fort Collins and the continued need for more affordable rental housing. We have run stories on some of our residents, who have successfully used the resources offered through the Fort Collins Housing Authority, to improve their living situation. We also held two door decorating competitions, one for Halloween and one for Christmas. The participants were featured on the blog. Both con- “The FUP has helped me out in so many ways. Financially it has helped so much; I now have a comfortable amount of money in my savings account. I've learned budgeting and money management. I have also managed to decrease my debt by a couple hundred dollars which is a huge weight off my shoulders. It has helped me feel like I'm responsible and grounded in my life, which is something I've been trying to find throughout my life. I finally feel like an independent adult and ready for the years to come. Not every day is perfect of course, but it’s manageable. Every month I learn how to save and be even more self-sufficient. I currently have a full time job and am trying to go back to school and being inde- pendent is making these things possible. I would just like to say thank you so much for this opportunity, I'll be forever grateful.” -FCHA FUP Participant FCHA Year in Review 2013 Page 7 tests were very popular with our residents. Overall the website continues to be an effective mar- keting tool as well as offering us new opportunities to stay in touch with our residents and the community. In January, 2013 we assumed management of the Village on Cunningham Corner. This property consists of 345 apart- ments spread between four properties. At the time we assumed management, there were over thirty vacant apart- ments and a number of unaddressed maintenance issues. New staff was hired; all of the apartments were prepared and leased. A joint effort with the Development and Maintenance Departments addressed the maintenance issues. In 2013, a total of 218 units turned over for an annual turnover rate of 63%. Property operations have stabilized. The average household income as of December 31, 2013 for all Village on Cunningham Corner properties was $28,270 in 2013. The average tenant rent was $726. NNOORRTTHHEERRNN HHOOTTEELL The Fort Collins Housing Authority is the contracted management 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 provided 47 Housing 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 persons aged 55 and older whose incomes are well below 30% of area median income. The average annual tenant income in 2013 was $11,863; the average tenant rent is $282. Current- ly there are 266 applicants for this program with an approximate waiting time of one to two years. Efforts to engage residents in community building activities at the Northern Hotel were quite successful throughout the year. In the fall of 2012, Harper Studios contacted the property manag- er to ask if any of the residents would be interested in sharing their story and participating with the photographer as she took pictures of the residents, their apartments, and told their story. Ap- proximately 10 residents participated in the project. Those who participated were invited to the Harper Studios location during the 1 st Friday Art Walk in March to view the end result of the project. On display were photos of each resident as well as a photo album of all those who partic- ipated. Resident services staff along with Property management facilitated three resident meetings, giv- ing residents the opportunity to speak about any concerns they may have. These were usually well attended. Staff also assisted with planning milestone birthday celebrations several times throughout the year and ended the year with a holiday meal – approximately 22 residents attend- ed which is a big increase from previous years. FCHA Year in Review 2013 Page 8 PPRROOPPEERRTTYY MMAAIINNTTEENNAANN CCEE Property maintenance is a large part of operations, a part which is a source of pride for the organ- ization. The Maintenance Department provides services to all 1,043 apartments and homes managed by the Fort Collins Housing Authority. Major accomplishments and projects in 2013 for the maintenance department include the following: • The department underwent a major reorganization. Team Lead positions were created to direct and streamline work- flow. Four new employees were hired in the Riverside maintenance office. Also created was a dedicated invento- ry/procurement position, to oversee all inventory transactions and coordinate service agreements and other contracts with outside companies. This position has increased our inventory control and eliminated inventory waste. • The acquisition of the Village on Cunningham properties added three additional mainte- nance technician positions; additionally a Team Lead position was created to oversee the vacancies and complete work orders for the 345 apartments located at that site. A second maintenance warehouse was created so inventory items are readily accessible for the team. • New five year contracts were bid and signed for trash and landscaping services for man- aged properties. • The department continues to expand the use of the Yardi maintenance software module. Two new modules were added this year, the “Make Ready” module for the coordination of vacant apartment turnovers and the “Planned Preventive Maintenance” module to track seasonal services, i.e. furnace filter replacements, smoke alarm test, etc. The following numbers summarize work orders completed by maintenance staff in 2013: • 81 emergency service calls were completed. • 8,858 routine service calls with an average completion time of 12 days or less. • 386 vacancy turnarounds were completed, with an average time of 21 days or less. • 9,566 total work orders were completed, with an average completion time of 14 days or less. DDEEVVEELLOOPPMMEE NNTT AANNDD RREE HHAABBIILLIITTAATT IIOONN The Fort Collins Housing Authority supports the development and preservation of affordable housing throughout the City of Fort Collins. With funding from the City, State Division of Hous- ing, Colorado Housing and Finance Authority, equity investors, and lenders, the Authority and its partners combine high quality design with sustainable development principles and sound planning to develop and maintain a vibrant and diverse affordable housing portfolio. The Authority employs many strategies to create and preserve its stock of affordable housing for residents. These include new construction, acquisition, rehabilitation and preservation of existing housing to create and maintain high-quality sustainable units. This year was an exciting year of progression as the Development Department continued to move forward new and existing pro- jects in the development pipeline while also addressing critical capital improvements to the existing portfolio. FCHA Year in Review 2013 Page 9 Active Development Projects 2013 was a big year for the Redtail Ponds Permanent Supportive Housing project. In May we celebrated a major milestone when the project received a reservation of $768,383 in 9% Low Income Housing Tax Credits (LIHTC). With the award of credits, final financing part- ners were selected for debt and equity financing through a competitive RFP process. We were pleased to select and partner with US Bancorp Community Development Corporation, US Bank National Association and the Colorado Housing and Finance Authority on the tax credit equity, construction and permanent financing. An additional funding award of $800,000 from the Colo- rado Division of Local Affairs was also secured following the LIHTC allocation. Throughout the year, work continued with Redtail Ponds Permanent Supportive Housing. The development represents the Authority’s first permanent supportive housing development. The $12.3 million, 60 unit developments will address the special housing needs of homeless individ- uals with disabilities, homeless veterans and other low-income individuals. Along with our dedicated supporters, we are setting a new standard for permanent supportive affordable housing. Over the course of the year we conducted extensive public outreach. FCHA hosted numerous neighborhood meetings to obtain input from neighboring business owners and residents. Overall, FCHA heard support for ending homelessness in Fort Collins, and concerns about safety and neighborhood impacts. In response to these concerns a Good Neighbor State- ment of Operations Working Group was convened with representatives from surrounding neighborhoods. The statement of operations was drafted and approved by the FCHA Board of Commissioners and includes components that address community engagement and communica- tion, property management, resident eligibility and selection process and safety and security. Through a methodical and deliberate planning process, the Authority obtained City Planning and Zoning Board unanimous support and approval on November 21st. This significant milestone allowed the development team to move forward with submitting building permit and Final De- velopment Plan applications to the City. This development is yet another example of our collective good work to move critical affordable housing developments ahead. We look forward to breaking ground on this exciting development in the second quarter of 2014. FCHA Year in Review 2013 Page 10 Public Housing Disposition The Authority has been pursuing the repositioning of 88 units in the public housing portfolio to leverage resources for creating more efficient and effective affordable housing in the community. There has been much work devoted to developing an appropriate justification and planned use of proceeds explanation for a HUD Application for Disposition in 2013. The Authority held infor- mational meetings in June 2013 to inform affected public housing residents of the planned sale of public housing units and potential relocation. In addition, the Authority met individually with each City Council member, and City leadership to clearly explain the need for the sale of units and the subsequent opportunity to develop more affordable housing units in our community. Overall, the plan for disposition was met with political support, and the Mayor signed a letter acknowledging her awareness and support for the submittal of a disposition application. Alt- hough a formal application has not been submitted, the Authority continues to work closely with HUD’s Special Application Center to ensure that the final application is met with timely approv- al. The Authority expects the disposition application to be submitted and approved in 2014 with sale of units beginning by the end of 2014. Housing Preservation FCHA is committed to preserving and enhancing the existing affordable housing portfolio to sus- tain vibrant healthy communities for the residents and neighborhoods in which they are located and ensure that critical housing resources continue to serve the Fort Collins Community well in- to the future. Preservation takes many forms, including acquisition of "expiring use" developments, and rehabilitating existing affordable units. Village on Cunningham Corner Recognizing the potential impact of losing affordable housing units, in 2012 the Authority suc- cessfully preserved 344 privately owned affordable units located at four properties. The portfolio was stabilized in 2013 through minor rehabilitation to address immediate health and safety con- cerns. Planning for Phase II, a substantial rehabilitation of the properties, is underway. To date, $899,009 in City of Fort Collins grant funding has been secured for the planned 2015 renova- tions. The Authority partnered with Larimer and Weld County to secure an assignment of $12,079,060 of 2013 Private Activity Bond cap. Additional bond cap will be sought in 2014 for the project through local and state sources. Proceeds from the sale of bonds will be combined with 4% LIHTC, owner equity, grant funds and private financing to provide the total resources necessary to complete Phase II. Upon completion of the rehabili- tation, the mixed income development will have an affordability restriction for 50 years. DMA Plaza In 2013, FCHA Staff worked with the DMA Plaza Board of Directors to develop a vision to preserve and renovate the 127 unit apartment building that houses mostly seniors. DMA Plaza is a single entity non- profit financed by a HUD mortgage that will expire in 2014. The DMA board considered nu- merous options for the future life of the property and requested FCHA’s technical expertise on opportunities to revitalize this 1971 development. Three strategies were considered by DMA FCHA Year in Review 2013 Page 11 Board to achieve long term sustainability of this important affordable housing asset: 1) Transfer ownership of the property to FCHA. 2) Hire FCHA as the developer for a rehabilitation of the property. 3) Create a joint venture between DMA Plaza and FCHA. Following extensive vision- ing, the DMA Plaza Board of Directors elected to continue to operate the property as is. The Authority will continue to be a resource to DMA Plaza as well as owners of other affordable housing projects nearing the end of the use period. Village on Plum The development team also continued to refine the scope of work for the Village on Plum reha- bilitation. The substantial renovation of this 95 unit property is planned for 2014 and includes new roofs, repair to sewer lines, repair of stairs, paint, pool replacement, parking lot replacement, clubhouse addition, and site improvements that will promote a sense of community among resi- dents. The renovation will be financed 4% LIHTC equity and a mortgage financed with the proceeds of the sale of private activity bonds. In anticipation of submitting a LIHTC application in 2014, a Phase I Environmental Review, Market Study, Energy Assessment, Property Apprais- al, ALTA Survey, and Capital Needs Assessment have been completed on the property. Private Activity Bond cap has been secured for this project through the City of Fort Collins and Weld County. The total project cost, including the refinance of the existing mortgage, is just over $14 million. FCHA Year in Review 2013 Page 12 Capital Improvements Improving and maintaining the quality, healthy livability, energy efficiency, curb appeal and safety of all properties in the Authority’s portfolio is a key strategy to overall housing preserva- tion in the community. During 2013, the Authority made capital improvements to several properties throughout the public housing and Villages’ portfolio. Major work items at the prop- erties included: • Parking lot replacement • Landscape enhancement • Fencing installation • Laundry room improvements • Concrete repair / replacement • Playground installation • Stair & Deck repairs • Air conditioning repair • Wireless internet access • New trash enclosures • Community Garden • Lighting and floor replacement Village on Cowan 19 units $150,000 in capital improvements Village on Leisure 16 units $35,000 in capital improvements Village on Swallow 44 units $50,000 in capital improvements Wellington Public Housing 42 units $35,000 in capital improvements Ft. Collins Public Housing Units 154 units $51,000 in capital improvements With the aid of Capital Needs Assessments, FCHA continues to prioritize and address short and long-term capital improvements to improve the quality and long term sustainability of the agency’s housing stock. FCHA Year in Review 2013 Page 13 CCOOMMMMUUNNIITTYY CCOOOORRDDIINNAA TTIIOONN AANNDD AADDVVOOCCAACCYY In 2013, 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 Yardi Users Group • The Growing Project • 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 2013 Page 14 LLEEGGIISSLLAATTII VVEE In late 2012, Julie Brewen, Executive Director of the Fort Collins (Colo.) Housing Authority - in coordination with other Colorado NAHRO members - succeeded in convincing HUD to provide some administrative relief for the Housing Choice Voucher and Public Housing programs. Their efforts assisted in the creation of PIH notice 2013-3 implementing four of the administrative re- lief items requested of HUD. In 2013 HUD extended Notice 2013-3 for another two years. In addition, through National NAHRO’s efforts with Congress, some additional administrative re- lief items were included as part of the 2014-2015 appropriations bill. The most beneficial item in the appropriations bill was the allowance for biennial inspections of Housing Choice Voucher units. Previously all units were required to be inspected at least annually regardless of the age or history of the building. For 2013 the Housing Choice Voucher and Public Housing programs both had a substantial re- duction in funding because of the across the board cuts due to sequestration. It was necessary for FCHA to draw heavily on their reserves to avoid termination of assistance to program partici- pants, while at the same time not reissuing vouchers as families dropped off the Housing Choice Voucher program. IINNFFOORRMMAATTII OONN TTEECCHHNNOO LLOOGGYY 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 2013, we continued to focus on increasing the utilization of the robust tools available in this software adding two additional modules to assist the Maintenance Department with the make ready process and planned preventive maintenance. Future Information Technology goals: o Continue to refine the FCHA Web site and develop ways for the community to access program information electronically. o Work closely with Yardi software programmers for upcoming changes and editions o Make use of Housing Authority Insurance Group’s RAMP tool which allows the organi- zation discounts for safety items that are in place as well as provides recommendations to implement. o Focus on electronic data storage wherever possible with the long-term goal of becoming as “paperless” as possible. FCHA Year in Review 2013 Page 15 FFIINNAANNCCEE AA NNDD AACCCCOOUUNN TTIINNGG Significant Funding and Loan Transactions During the year many items were addressed to facilitate the ongoing operational and develop- ment activities of the FCHA. Some of the more significant items were: • A $2.6 million portion of the short-term debt used to purchase the Village on Cunning- ham Corner properties was refinanced during 2013. The new loan was obtained through the Colorado Housing Investment Fund (CHIF) administered by the State of Colorado. Proceeds were used to pay-off a $2.5 million loan from Funding Partners for Housing So- lutions (Fort Collins) with the remainder used to reduce the other debt on the properties. This transaction reduced the interest rate on this portion of the debt from 6.25% to 1.0% which translates into a savings of over $11,000 per month. • Operating Lines of Credit: o In 2013 the operating line of credit established for the Fort Collins Housing Au- thority in the amount of $700,000 was used to fund pre-development and development costs primarily on the Redtail Ponds Permanent Supportive Hosing project. o The $500,000 operating line of credit that has been in place for several years for the Villages, Ltd. was renewed during 2013 for a one-year term. No funds were used from this financing source during the year. • A formal letter of intent (LOI) to sell the Madison Avenue Apartment complex in Love- land, Colorado was executed in mid-2013 with a non-profit affordable housing provider based in Denver, Colorado. The LOI was allowed to expire in December 2013 when the non-profit was not able to acquire financing for the purchase. This property will be placed on the market for sale in 2014. • An equity investor and construction lender was chosen for the upcoming Redtail Ponds Permanent Supportive Housing project during the year. Total development costs are pro- jected to be $14.1 million. Construction is expected to begin in the 1 st quarter of 2014. Budget A mid-year budget amendment was completed for all managed entities during the second quarter of 2013. The major change was to put in place the first operating budgets for the Village on Cunningham Corner properties that were acquired in December 2012. 2014 operating budgets for all managed entities were completed and approved by the appropriate oversight committees/boards in November and December of 2013. Audit The audit firm Eide Bailly, LLP was utilized during the year for the completion of the fiscal year 2012 audits and tax work for all managed entities. All organizations received unqualified audit opinions for the 2012 period. FCHA Year in Review 2013 Page 16 The 2012 fiscal year was the last in a 3-year contract with Eide Bailly, LLP for all audit and tax work. During 2013 a 2-year extension was approved to keep this firm in place for the 2013 and 2014 fiscal years. Other Items of Note In addition to normal operations the following items of interest occurred within the FCHA Fi- nance and Accounting Department during 2013: • The Housing Choice Vouchers (HCV) programs managed by the FCHA experienced a significant decrease in funding in 2013 as a result of the federal budget process. This re- sulted in the program reserves being reduced from $771,600 to $90,600 at year-end. • An agreement was put in place in late 2013 to have FCHA accounting personnel provide fee accounting services for the Longmont Housing Authority. • In 2013 FCHA accounting staff participated in training on the requirements to prepare a Comprehensive Annual Financial Report (CAFR). The CAFR is a comprehensive report on the financial and operational results of an organization which exceeds the minimum requirements for basic financial statements and audits under generally accepted account- ing principles. It is the intent of the FCHA to submit a CAFR for the fiscal year ended 2013 to the Government Finance Officers Association (GFOA) for certification under their Certificate of Achievement for Excellence in Financial Reporting Program. • The partnership between the FCHA and a private developer was finalized in 2012 for the construction of a 72-unit affordable development for seniors near downtown Fort Collins. Construction was completed in December 2013 and final payments for the federally funded portions of the project, which passed through the FCHA, will be made in early 2014. FCHA Entities The FCHA carries out its mission by managing seven separate entities, including: 1. Fort Collins Housing Authority 2. Larimer County Housing Authority (presented as a component unit within FCHA) 3. Villages, Ltd. (formerly known as Fort Collins Housing Corporation) 4. Housing Catalyst, LLC 5. Wellington Housing Authority 6. Village on Elizabeth (a tax credit funded project) 7. 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. The statements of financial position (Balance Sheet) and results of operations (Income Statement) are reported in a grouped format as shown below. The FCHA ended 2013 with over $64 million in assets under management. Overall administra- tive costs in 2013 were 3.6% ($156,173) under budget projections as the organization worked to be more efficient. FCHA Year in Review 2013 Page 17 FCHA Villages WHA VOE VOS Redtail Ponds Total Actual Actual Actual Actual Actual Actual Eliminations Actual ASSETS CURRENT ASSETS: CASH Total Unrestricted Cash 2,279,645 2,256,010 185,675 105,457 339,874 100 - 5,166,760 Total Restricted Cash 439,740 395,481 18,708 167,342 289,551 - - 1,310,822 TOTAL CASH 2,719,385 2,651,491 204,382 272,799 629,425 100 - 6,477,582 TOTAL ACCOUNTS AND NOTES RECEIVAB 445,426 124,924 957 319 2,052 (28,823) (321,119) 223,737 TOTAL OTHER CURRENT ASSETS 812,124 155,440 - 31,051 - - - 998,615 TOTAL CURRENT ASSETS 3,976,935 2,931,855 205,339 304,168 631,477 (28,723) (321,119) 7,699,933 NONCURRENT ASSETS: TOTAL FIXED ASSETS (NET) 30,744,228 11,323,883 759,158 4,462,075 8,356,731 891,482 - 56,537,557 Total Other Assets 5,000,715 2,532,329 - - - - (6,818,859) 714,185 TOTAL NONCURRENT ASSETS 35,744,944 13,856,212 759,158 4,462,075 8,356,731 891,482 (6,818,859) 57,251,743 TOTAL ASSETS 39,721,879 16,788,067 964,498 4,766,244 8,988,208 862,759 (7,139,978) 64,951,676 LIABILITIES & EQUITY LIABILITIES: TOTAL CURRENT LIABILITIES 1,663,943 662,700 17,752 58,342 149,485 2,482 (321,119) 2,233,584 TOTAL NONCURRENT LIABILITIES 26,121,479 5,986,638 10,025 3,787,973 5,311,350 857,000 (6,818,859) 35,255,605 TOTAL LIABILITIES 27,785,421 6,649,339 27,777 3,846,315 5,460,834 859,482 (7,139,978) 37,489,190 EQUITY TOTAL CONTRIBUTED CAPITAL 100 - - 2,578,893 4,919,996 - - 7,498,989 TOTAL RESERVED FUND BALANCE 1,270,500 5,675,956 - - - - - 6,946,456 RETAINED EARNINGS: Invested in Capital Assets-Net of Debt 6,046,311 - 759,158 - - - - 6,805,469 Unrestricted Net assets 4,494,944 4,462,773 177,563 - - 3,277 - 9,138,557 Net Restricted Assets - HUD 124,602 - - - - - - 124,602 Prior Income (Loss) - - - (1,658,964) (1,392,622) - - (3,051,587) TOTAL RETAINED EARNINGS: 10,665,857 4,462,773 936,721 (1,658,964) (1,392,622) 3,277 - 13,017,041 TOTAL EQUITY 11,936,457 10,138,728 936,721 919,929 3,527,374 3,277 - 27,462,486 TOTAL LIABILITIES AND EQUITY 39,721,879 16,788,067 964,498 4,766,244 8,988,208 862,759 (7,139,978) 64,951,676 All Property beginning in 2011 (.allpr11) Combining Balance Sheet (Summary) Period = Jan 2013-Dec 2013 Book = Accrual FCHA Year in Review 2013 Page 18 FCHA Villages WHA VOE VOS Redtail Ponds Total Actual Actual Actual Actual Actual Actual Eliminations Actual Revenue & Expenses INCOME TENANT INCOME TOTAL RENTAL INCOME 3,321,994 2,840,931 72,036 367,809 601,868 - (1,891,661) 5,312,976 TOTAL OTHER TENANT INCOME 94,137 82,581 7,343 24,308 23,392 - - 231,761 NET TENANT INCOME 3,416,131 2,923,512 79,378 392,117 625,260 - (1,891,661) 5,544,737 TOTAL GRANT INCOME 10,101,733 313,434 180,514 - - - - 10,595,682 TOTAL OTHER INCOME 2,663,571 98,939 2,348 5,890 736 3,277 (2,574,709) 200,053 TOTAL INCOME 16,181,435 3,335,885 262,241 398,007 625,997 3,277 (4,466,370) 16,340,472 EXPENSES ADMINISTRATIVE Total Administrative Salaries 2,334,780 239,554 45,924 19,733 48,610 - - 2,688,600 Total FSS Salaries 233,950 - - - - - - 233,950 Total Legal Expense 59,010 18,393 1,193 1,273 2,686 - - 82,555 Total Other Admin Expenses 1,119,789 420,958 35,876 68,684 106,037 - (1,540,402) 210,943 Total Miscellaneous Admin Expenses 438,371 13,562 3,012 24,327 7,964 - (32,364) 454,873 TOTAL ADMINISTRATIVE EXPENSES 4,185,899 692,467 86,005 114,017 165,298 - (1,572,766) 3,670,920 TOTAL TENANT SERVICES EXPENSES 42,437 9,060 5,681 - - - - 57,177 TOTAL UTILITY EXPENSES 385,499 268,510 55,082 35,098 38,258 - - 782,448 MAINTENANCE AND OPERATIONS TOTAL GENERAL MAINT EXPENSE 681,790 30,477 5,052 5,261 5,618 - - 728,199 Total Materials 100,269 67,453 9,065 5,901 8,871 - - 191,558 Total Contract Costs 793,291 583,652 84,907 94,607 121,073 - (635,076) 1,042,454 Total Facility 11,850 - - - - - - 11,850 Total Vehicle Costs 36,756 - - - - - - 36,756 TOTAL MAINTENANCE EXPENSES 1,623,956 681,582 99,024 105,769 135,562 - (635,076) 2,010,817 TOTAL GENERAL EXPENSES 181,755 291,044 14,297 35,204 30,468 - (171,540) 381,229 TOTAL HOUSING ASSISTANCE PAYMENTS 8,335,325 - 3,209 - - - (1,891,661) 6,446,873 TOTAL FINANCING EXPENSES 940,593 330,962 - 172,648 219,331 - (195,327) 1,468,208 TOTAL CAPITAL FUNDS 103,200 74,640 - - - - - 177,840 TOTAL NON-OPERATING ITEMS 1,055,276 736,604 79,835 225,697 348,246 - - 2,445,657 TOTAL EXPENSES 16,853,941 3,084,870 343,132 688,433 937,164 - (4,466,370) 17,441,169 NET INCOME (672,505) 251,015 (80,891) (290,426) (311,167) 3,277 - (1,100,697) CASH FLOW INFORMATION: Net income (loss) (672,505) 251,015 (80,891) (290,426) (311,167) 3,277 - (1,100,697) Add Back: Depreciation Expense 1,055,276 736,604 79,835 225,697 349,503 - - 2,446,914 Add Back: Interest and Financing Expense 940,593 330,962 - 172,648 219,331 - - 1,663,534 EBIDTA 1,323,363 1,318,582 (1,056) 107,918 257,667 3,277 - 3,009,751 Less: Cash Paid for Debt (890,407) (738,319) - (81,644) (149,592) - - (1,859,963) Changes in Operating Assets: (187,912) (18,575) 4,611 (17,080) (761) - - (219,718) Changes in Operating Liabilities: 409,129 (101,655) 2,383 7,145 12,532 - - 329,533 Operating Cash Flow 654,172 460,032 5,937 16,340 119,846 3,277 - 1,259,604 Add: New Debt Funding - - - - - 857,000 - 857,000 Less: Unpaid Accrued Interest Receivable (56,110) (44,164) - - - - - (100,274) Less: Purchase of Capital Assets (46,724) (569,967) (23,304) - - (891,482) - (1,531,476) Changes in Other Assets: (1,295,495) (103,682) - - - 28,823 - (1,370,354) Changes in Other Liabilities: 412,346 - - (21,285) (86,394) 2,482 - 307,149 Net Cash Flow (331,810) (257,781) (17,366) (4,945) 33,452 100 - (578,351) All Property beginning in 2011 (.allpr11) Combining Income Statement (Summary) Period = Jan 2013-Dec 2013 Book = Accrual FCHA Year in Review 2013 Page 19 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 2013. December 2013 12 Public Housing & ROSS 154 Units TOTAL ASSETS 6,475,717 TOTAL EQUITY 6,365,671 TOTAL LIABILITIES 110,046 Reserve for Replacements - Restricted - HUD - Unrestricted Cash Available for Operations 526,265 Avg. Monthly Operating Expenses (Y-T-D) 88,431 Current Assets 589,985 Cash Operating Coverage (months) 6.0 Current Liabilities 86,447 Months Expendable Fund Balance (est.) 5.7 Current Ratio 6.82 Payable to Vendors & Contractors 27,035 Short-term Debt n/a Total Debt Payments (Y-T-D) - Long-term Debt - Avg. 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 15,825 178,768 189,296 (10,528) -6% Other Tenant Income 2,120 26,054 25,140 914 4% Total Grant Income 55,631 784,987 772,135 12,852 2% Total Other Income 100 4,240 1,119 3,121 279% TOTAL INCOME 73,676 994,049 987,690 6,359 1% Administrative Expenses 52,999 530,387 499,061 (31,326) -6% Tenant Services Expenses 1,177 3,349 5,050 1,701 34% Utility Expenses 16,921 134,107 126,800 (7,307) -6% Maintenance Expenses 58,476 336,175 337,804 1,629 0% General Expenses 2,146 43,219 41,425 (1,794) -4% Housing Assistance Payments 1,633 13,940 13,000 (940) -7% Financing Expenses - - - - n/a Capital Funds Expenses (44,094) - 38,977 38,977 100% Non-Operating Expenses 9,582 116,873 118,765 1,892 2% TOTAL EXPENSES 98,838 1,178,050 1,180,882 2,833 0% NET INCOME (LOSS) (25,162) (184,001) (193,192) 9,191 5% Total OPERATING INCOME 66,902 943,180 948,713 (5,533) -1% Total OPERATING EXPENSES 133,350 1,061,176 1,023,140 38,036 4% Net OPERATING INCOME (66,448) (117,997) (74,427) (43,569) 59% Per Unit Per Month (Y-T-D Averages): Per Unit Per Annum (Annualized): Rents 97 Rents 1,161 Operating Expenses 574 Operating Expenses 6,891 Net from Operations (64) Net from Operations (766) - TOTAL INCOME 538 TOTAL INCOME 6,455 TOTAL EXPENSE 637 TOTAL EXPENSE 7,650 NET INCOME (100) NET INCOME (1,195) Financial Position Liquidity Debt Operating Activities Unit Analysis (75,000) - 75,000 150,000 Actual vs. Budget Net Income (Actual) Net Income (Budget) Net Operating Income - 200,000 400,000 FCHA Year in Review 2013 Page 20 December 2013 12 FCHA Vouchers: 0 Units TOTAL ASSETS 465,850 TOTAL EQUITY 326,542 TOTAL LIABILITIES 139,307 Reserve for Replacements - Restricted - HUD 121,987 Unrestricted Cash Available for Operations 350,588 Avg. Monthly Operating Expenses (Y-T-D) 685,154 Current Assets 463,078 Cash Operating Coverage (months) 0.5 Current Liabilities 33,769 Months Expendable Fund Balance (est.) 0.6 Current Ratio 13.71 Payable to Vendors & Contractors (317) Short-term Debt n/a Total Debt Payments (Y-T-D) - Long-term Debt - Avg. 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 - - - - n/a Total Grant Income 620,120 7,536,726 7,638,613 (101,887) -1% Total Other Income (184) 7,042 6,602 440 7% TOTAL INCOME 619,935 7,543,768 7,645,215 (101,447) -1% Administrative Expenses 47,677 706,206 727,617 21,411 3% Tenant Services Expenses 1,037 6,000 4,200 (1,800) -43% Utility Expenses - - - - n/a Maintenance Expenses - - - - n/a General Expenses - - - - n/a Housing Assistance Payments 615,019 7,509,636 7,354,886 (154,750) -2% Financing Expenses - - - - n/a Capital Funds Expenses - - - - n/a Non-Operating Expenses 462 5,543 5,543 (0) 0% TOTAL EXPENSES 664,195 8,227,386 8,092,246 (135,140) -2% NET INCOME (LOSS) (44,260) (683,617) (447,031) (236,586) -53% Total OPERATING INCOME 619,935 7,543,768 7,645,215 (101,447) -1% Total OPERATING EXPENSES 663,733 8,221,842 8,086,703 135,139 2% Net OPERATING INCOME (43,798) (678,074) (441,488) (236,586) 54% 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 Liquidity Debt Operating Activities Unit Analysis Financial Position ((((625,600,575,550,000) 000) 000) 000) ((((525,500,475,450,000) 000) 000) 000) ((((425,400,375,350,000) 000) 000) 000) ((((325,300,275,250,000) 000) 000) 000) ((((225,200,175,150,000) 000) 000) 000) ((125,100,((75,50,000) 000) 000) 000) (25,25,50,000) 000 000 - 100,125,150,75,000 000 000 000 175,200,225,250,000 000 000 000 275,300,325,350,000 000 000 000 375,400,000 000 Actual vs. Budget Net Income (Actual) Net Income (Budget) Net OPERATING Income FCHA Year in Review 2013 Page 21 AAttttaacchhmmeenn tt AA PUBLIC HOUSING PROGRAM 2013 DEMOGRAPHICS Distribution by Average Annual Income (%) Extremely Low Income – < 30% of median or <$22,750 for family of 4 90 Very Low Income – 50% of median or $37,900 for family of 4 10 Low Income – 80% of median or $60,650 for family of 4 0 Average Annual Income ($) Fort Collins Public Housing 10,399 Colorado Overall Average 12,006 Distribution by Source of Income (%) With any wages 35 With any welfare 18 With any SSI/SS/Pension 41 With any other income 20 Distribution by Total Tenant Payment (%) $0 0 $1–25 0 $26–50 17 $51–100 10 $101–200 12 $201–350 37 $351–500 16 $501+ 8 Distribution by Family Type (%) Elderly, no children, non-disabled 2 Elderly, with children, non-disabled 0 Non-elderly, no children, non-disabled 8 Non-elderly, with children, non-disabled 48 Elderly, no children, disabled 8 Elderly, with children, disabled 2 Non-elderly, no children, disabled 24 Non-elderly, with children, disabled 8 All female headed household with children 54 FCHA Year in Review 2013 Page 22 HOUSING CHOICE VOUCHER PROGRAM 2013 DEMOGRAPHICS Average Annual Income ($) Fort Collins HCV 12,239 Colorado Overall Average 12,017 Distribution by Source of Income (%) With any wages 30 With any welfare 12 With any SSI/SS/Pension 55 With any other income 22 Distribution by Total Tenant Payment (%) $0 1 $1–25 0 $26–50 11 $51–100 7 $101–200 13 $201–350 39 $351–500 15 $501+ 13 Distribution by Family Type (%) Elderly, no children, non-disabled 5 Elderly, with children, non-disabled 1 Non-elderly, no children, non-disabled 7 Non-elderly, with children, non-disabled 37 Elderly, no children, disabled 11 Elderly, with children, disabled 1 Non-elderly, no children, disabled 30 Non-elderly, with children, disabled 9 All female headed household with children 39 Average Tenant Payment by Family Type ($) Elderly, no children, non-disabled 308 Elderly, with children, non-disabled 410 Non-elderly, no children, non-disabled 215 Non-elderly, with children, non-disabled 286 Elderly, no children, disabled 280 Elderly, with children, disabled 333 Non-elderly, no children, disabled 261 Non-elderly, with children, disabled 379 All female headed household with children 284 (100,000) (50,000) - 50,000 Actual vs. Budget Net Income (Actual) Net Income (Budget) Net OPERATING Income - 200,000 400,000 600,000 800,000 1,000,000 1,200,000 1,400,000 1,600,000 1,800,000 2,000,000 Cash Flow Overview (ROLLING 12 Months) Cash In Cash Out Unrestricted Cash Balance ((((625,600,575,550,000) 000) 000) 000) ((((525,500,475,450,000) 000) 000) 000) ((((425,400,375,350,000) 000) 000) 000) ((((325,300,275,250,000) 000) 000) 000) ((((225,200,175,150,000) 000) 000) 000) ((125,100,((75,50,000) 000) 000) 000) (25,25,50,000) 000 000 - 100,125,150,75,000 000 000 000 175,200,225,250,000 000 000 000 275,300,325,350,000 000 000 000 375,400,000 000 Actual vs. Budget Net Income (Actual) Net Income (Budget) Net OPERATING Income (150,000) (100,000) (50,000) - 50,000 Actual vs. Budget Net Income (Actual) Net Income (Budget) Net OPERATING Income - 500,000 1,000,000 1,500,000 Cash Flow Overview (ROLLING 12 Months) Cash In Cash Out Unrestricted Cash Balance 600,000 800,000 Cash Flow Overview (ROLLING 12 Months) Cash In Cash Out Unrestricted Cash Balance (100,000) (50,000) - 50,000 100,000 150,000 Actual vs. Budget Net Income (Actual) Net Income (Budget) Net Operating Income (50,000) 100,000 250,000 400,000 550,000 700,000 Cash Flow Overview (ROLLING 12 Months) Cash In Cash Out Unrestricted Cash Balance