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HomeMy WebLinkAbout2007-04-26 IDA AgendaTHE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE CITY OF RIVERSIDE, MISSOURI Board of Directors Notice of Meeting Notice is hereby given that the Board of Directors of The Industrial Development Authority of the City of Riverside, Missouri will conduct a meeting at 6:00 p.m. on Thursday, April 26, 2007, at the City Hall of Riverside, 2950 NW Vivion Road, Riverside, Missouri 64150. The tentative agenda of this meeting includes: 1. OPENING 2. ROLL CALL 3. APPROVAL OF MINUTES OF MEETINGS: March 21, 2007, March 28, 2007 and March 29, 2007 4. NEW BUSINESS A. RESOLUTION 2007-004: A Resolution Authorizing The Industrial Development Authority Of The City Of Riverside, Missouri, To Issue Its Industrial Development Revenue Bonds (Riverside Horizons Infrastructure Project — City Of Riverside, Missouri), Series 2007A In An Amount Not To Exceed $35,000,000, And Its Industrial Development Revenue Bonds (Riverside Horizons Infrastructure Project — City Of Riverside, Missouri), Series 2007B In An Amount Not To Exceed $10,000,000 For The Purpose Of Paying Project Costs And Paying Costs Of Issuance Of The Bonds; Authorizing And Approving Certain Documents In Connection With The Issuance Of Said Bonds; And Authorizing Certain Other Actions In Connection With The Issuance Of Said Bonds. 5. OTHER NEW BUSINESS 6. ADJOURNMENT Representatives of the news media may obtain copies of this notice by contacting: Deborah A. Polk, Armstrong Teasdale LLP, 2345 Grand Avenue, Suite 2000, Kansas City, Missouri 64108, (816) 221-3420. Persons with disabilities wishing to attend can contact Diane Karwoski al: the address and telephone number provided above or through Relay Missouri at 1-800-735-2966 (TTY/ASCII) or 1-800-735-2466 (Voice) prior to the meeting if accommodations need to be made. Posted by: Date: Time: THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE CITY OF RIVERSIDE, MISSOURI Board of Directors Notice of Meeting Notice is hereby given that the Board of Directors of The Industrial Development Authority of the City of Riverside, Missouri will conduct a meeting at 6:00 p.m. on Wednesday, April 26, 2007, at the City Hall of Riverside, 2950 NW Vivion Road, Riverside, Missouri 64150. The tentative agenda of this meeting includes: 1. OPENING 2. ROLL CALL 3. APPROVAL OF MINUTES OF MEETINGS: March 21, 2007, March 28, 2007 and March 29, 2007 4. NEW BUSINESS A. RESOLUTION 2007-004: A Resolution Authorizing The Industrial Development Authority Of The City Of Riverside, Missouri, To Issue Its Industrial Development Revenue Bonds (Riverside Horizons Infrastructure Project — City Of Riverside, Missouri), Series 2007A In An Amount Not To Exceed $35,000,000, And Its Industrial Development Revenue Bonds (Riverside Horizons Infrastructure Project — City Of Riverside, Missouri), Series 2007B In An Amount Not To Exceed $10,000,000 For The Purpose Of Paying Project Costs And Paying Costs Of Issuance Of The Bonds; Authorizing And Approving Certain Documents In Connection With The Issuance Of Said Bonds; And Authorizing Certain Other Actions In Connection With The Issuance Of Said Bonds. 5. OTHER NEW BUSINESS 6. ADJOURNMENT Representatives of the news media may obtain copies of this notice by contacting: Deborah. A. Polk, Armstrong Teasdale LLP, 2345 Grand Avenue, Suite 2000, Kansas City, Missouri 64108, (816) 221-3420. Persons with disabilities wishing to attend can contact Diane Karwoski at the address and telephone number provided above or through Relay Missouri at 1-800-735-2966 (TTY/ASCII) or 1-800-735-2466 (Voice) prior to the meeting if accommodations need to be made. Posted by, 'r7 Date: Time: \` 'X O-CCV PRICING SUMMARY CITY OF RIVERSIDE REGARDING THE INDUSTRIAL DEVELOPMENT AUTHORITY OF THE CITY OF RIVERSIDE, MISSOURI INDUSTRIAL DEVELOPMENT REVENUE BONDS (RIVERSIDE HORIZONS INFRASTRUCTURE PROJECT - CITY OF RIVERSIDE, MISSOURI) SERIES 2007A AND SERIES 2007B STIFEL NICOLAUS APRIL 26, 2007 TABLE OF CONTENTS SECTION I. PRICING SUMMARY SECTION II. MARKET CONDITIONS SECTION III. PRICING DETAIL A. TOTAL SOURCES AND USES B. DEBT SERVICE SCHEDULE -COMBINED C. NET DEBT SERVICE SCHEDULE -COMBINED D. DERIVATION OF FORM 8038 YIELD STATISTICS E. DETAIL COSTS OF ISSUANCE F. PROOF OF RESERVE FUND REQUIREMENT G. SOURCES AND USES -SERIES A H. PRICING SUMMARY I. DEBT SERVICE SCHEDULE -SERIES A J. NET DEBT SERVICE SCHEDULE -SERIES A K. DERIVATION OF INSURANCE PREMIUM -SERIES A L. SOURCES AND USES -SERIES B M. PRIMARY SUMMARY -SERIES B N. DEBT SERVICE SCHEDULE -SERIES B 0. NET DEBT SERVICE SCHEDULE -SERIES B SECTION IV. STANDARD & POOR'S CREDIT ANALYSIS I. PRICING SUN'INI:ARY PRICING DATE: STRUCTURE: BOND ISSUE SIZE: RATING: FIRST INTEREST PAYMENT: FIRST PRINCIPAL PAYMENT: CALL PROVISION: YIELD STATISTICS: • NET INTEREST COST: • TRUE INTEREST COST: • ALL INCLUSIVE COST: AVERAGE ANNUAL DEBT SERVICE: • Series 2007A: 2008-2013: - 2014-2027: • Series 2007B - 2008-2013: - 2014-2027: April 26, 2007 Industrial Development Revenue Bonds $40,265,000 "BBB" Standard & Poor's November 1, 2007 May 1, 2008 May 1, 2017 at Par 4.7289% 4.7025% 4.8619% $2,296,983 (Ramp Period) $2,467,220 $458,333 (Ramp Period) $983,263 4.000.000 3,500.000 3.000,000 2,500.000 2.000,000 Final Pricing City of Riverside IDA Gross Annual Debt Service Series 2007A and Series 2007B SSP Rated: BBB with ACA Insured "A" 1 '1.500.000 1,000,000 500.000 11I111■■■■■■IIIMMMI 1111111111114111111 1 1 1 r Average Annual Gross Debt , 1 1 Service for Seams A Bonds: $2.47M, / _1 il1111■.rr:De.■1111 1111111111111111111 Average Annual Gross Debt Service for Series A Bonds: $2.3M, during ramp period N N m ■Series 2007A IN Series 2007B 11. MARKET CONDI"I'IONS 2026 2027 2022 2023 2024 2025 O M cn Ul C O a 0. N a 0CD Y Cy — cp N N n 0 O O 0 O O O O O 0 O O O O 0 O O co 0 O O O O O 0 N N O N i 111. PRICING DETAIL. The Industrial Development Authority of the City of Riverside, Missouri Industrial Development Revenue Bonds (Riverside Horizons Infrastructure Project - City of Riverside, Missouri) Series 2007 - FINAL Total Issue Sources And Uses Dated 05/09/2007 I Delivered 05/09/2007 Issue Series A Series B Summary Sources Of Funds Par Amount of Bonds $30,265,000.00 $10,000,000.00 $40,265,000.00 City of Riverside Equity Contribution 2,593,016.73 856,770.77 3,449,78 .50 Reoffering Premium 846,729.30 - 846,729.30 Insurance Fee Escrow Deposit 132,080.00 132,080.00 Total Sources $33,704,746.03 $10,988,850.77 $44,693,596.80 Uses Of Funds Deposit to Project Construction Fund 30,265,000.00 9,735,000.00 40,000,000.00 Deposit to Debt Service Reserve Fund (DSRF) 2,593,016.73 856,770.77 3,449,78"'.50 Total Underwriter's Discount (1.375%) 416,143.75 137,500.00 553,643.75 Gross Bond Insurance Premium 265,776.34 - 265,770.34 Costs of Issuance 160,476.28 53,023.72 213,500.00 Deposit to Insurance Premium Escrow - 132,080.00 132,080.00 Original Issue Discount (OID) - 62,500.00 62,500.00 Insurance Premium (Up front) - 9.777.78 9,77 7.78 Rounding Amount 4,332.93 2,198.50 6,531.43 Total Uses $33,704,746.03 $10,988,850.77 $44,693,596.80 Series 2007 - FINAL 1 Issue Summary 1 4/26/2007 1 1119 PM Stifel, Nicolaus & Company, Incorporated Public Finance Page 1 The Industrial Development Authority of the City of Riverside, Missouri Industrial Development Revenue Bonds (Riverside Horizons Infrastructure Project - City of Riverside, Missouri) Series 2007 - FINAL Debt Service Schedule Insurance Date Principal Coupon Interest Premium Total PN Fiscal Total 115/09/20((7 - - - - - - 11/(112(817 - - 9118464.50 - 900.464.58 05/0120(1(1 88(1,1001.(81 4.5(0'2 951,718.75 1(1.0081.00 1.84(1,718.75 (16/3(1/2(818 - - - - - 7719.103.33 110(12(018 - - 930,910.75 - 930.91875 - (15/01/2109 885000.00 4.500') 930.918.75 11.1100.110 1.815.918.75 - 116/3112(09 - - - - 2.756,037.5(1 11/1(1/2001 - - 911.006.25 - 91118(625 - ((5/01/2010 925,000.00 4.5009( 91111106.25 10.(881.00 1.84620/625 116/302011) - - - - - 2.757.012.511 11/01/2010 - - 89(.19375 - 890.19375 115/(112011 9654881.180 4,500'2 89(.193.75 10.(00(481 1.065.103.75 (/6/30/2011 - - - - 2.755.307.50 11/111/2011 - 868401.25 - 868.481.25 115/01C012 1.01(.0INLI/0 4.5001? 868.481.25 101110.110 1,888481_25 106/3/82012 - - - - 2.756.96250 11/012011 - - 845756.25 - 845756_25 ((5/012013 1,1155.100.10 4.501'1 845.756-25 11.0(0181 1.910.756.25 ((6/302013 - - - - • 2.756.512.511 11/01/2013 - - 822,1018.75 8211110.75 (15/01/201. 1.8051801181 4.500'1 822,(118.75 9.470.181 2.636,488.75 06/311/201 - - - - 3.458,507.51 11/01/201 - - 781.406.25 - 781.4(16.25 115/01/201 1,00(.000.001 4.510'2 781 4(16.25 892(1.00 2.670.326.25 116/30201 - - - - 3.451,732.50 11/111/101 - - 739.106.15 - 739.1116_25 (15/01/201 196511181.00 4.501'2 739.106.25 0345.01 2.712,45(25 06/30201 - - - - 3451.557.50 11/(11201 - - 694.893,75 - 694.003.75 - 115/01/201 2.060.011(.(81 4.853!4 694.893,75 7740.1011 1.762,633.75 - ((6/310201 - - - - - 3.457.527.50 11/012111 - - 644.9116.25 644.0(1fi 25 - (15/01201 2.155.01110.18( 4,054'1 6449/1,225 7.1111081 2.007.01625 - 06/30/1(11 - - - - 3.451922 511 11/411201 - - 592.60625 - 592.60625 05/01/201 2.260.000.00 4.854'7 592.606_25 6.450.10 2.859.056.25 ((6/311/2111' - - - 3451662.50 11/111/2101' 537.75625 - 537.756.25 05/01/202f 2.370.0181.011 4.854'./ 537.75625 5.7611.100 2.913.51625 - 116/310/2121 - - - - . 3.451_272.50 11/01/1112( - - 480131.25 401.23125 02/01/202 2.485.108.00 4_32'1 4810.25125 5.040.01 2.970,171.25 /(6/30/2112 - - - - 345(1.5(2.50 11/01/202 - - 426.525.181 - 426,5251X1 05/01/202_ 2,591.001.00 4.855,1 426,525.01 1.20(10) 3.020.015.00 (16/311202_ 06/30/202 - - - - - 3.447.310.011 11/01/20_ 363.6501/0 - 363.650110 /(5/111202. 2.720.000.01 4.056'2 363,65(1.181 3.505.00 31187,15500 1(6/302112- - - - - 3.150.8115110 11/01201. - - 197.612.51 - 297,61.50 105/01/202 2.850.000.01 48567 297.612.50 2,605.00 3.150.297.50 ((6/30/202 - - - - - 3,447,910.00 11/01202 - - 228412.50 - 228412.50 05/01/202 2,985,0008) 4.85751 228.412.511 1.8311181 7215.242.50 116/3020_ - - - - - 3.443.655.00 11/01/202 - - 155925.00 - 155.925.00 05/111/202 3,135.1001.18( 4.857'1 155.925.00 935.01 3.1_01,860.10) 116/30/213 - - - • 3.147785.(81 11/01/202 - - 79.78750 - 70787.5(1 115/01/202 3285.081.100 4.8589( 79.787.50 - 3,364,787.50 06/302022 - - - - • 3.444.575.01 Total 340.265,000.00 - 524,441.579413 $132,0040.01 564,038,65053 Yield Statistics Bund Year U41an $511.970.22 Average Life 12.715 Years Average Coupon 4.7740220'0 Net Interest Cost (NICI 17289831'2 True Interest Cost (TIC) 470254397 Bond Yield for Arbitrage ,rptses 4.59154487 All Inclusive Cost (3.(C) 4.86196817 IRS Form e038 Net Interest Cost 4.52_81172'0 Weighted Average Maavily 12.727 Years Sanas 2007. FINAL 1 Issue Summery 14(2612007 112:19 PM Stifel. Nicolaus & Company, Incorporated The Industrial Development Authority of the City of Riverside, Missouri Industrial Development Revenue Bonds (Riverside Horizons Infrastructure Project - City of Riverside, Missouri) Series 2007 - FINAL Net Debt Service Schedule Insurance Date Principal Coupon Interest Premium Total P+I DSR Net New D/S Fiscal Total 05/09/2007 - - - - 11/01/2007 - - 908,464.58 - 908,464.58 (75.640.99) 832.823.59 - 05/01/2008 880.000.00 4.500% 950.718.75 10.000.00 1,840,718.75 (79.199.27) 1.761,519.48 06/30/2008 - - - - - 2,594.343.07 11/01/2008 - - 930,918.75 - 930,918.75 (79.199.27) 851.719.48 - 05/01/2009 885,000.00 4.500% 930,918.75 10,000.00 1.825.918.75 (79.199.27) 1.746.719.48 - 06/30/2009 - - - - - 2.598.438.96 11/01/2009 - - 911.006.25 - 911,006.25 (79.199.27) 831.806.98 05/01/2010 925,000.00 4.500% 911.006.25 10.000.00 1,846.006.25 (79,199.27) 1.766.806.98 06/30/2010 - - - - - . 2.598.613.96 11/01/2010 - 890,193.75 890.193.75 (79.199.27) 810.994.48 05/01/2011 965.000.00 4.500% 890,193.75 10,000.00 1.865.193.75 (79,199.27) 1,785,994.48 - 06/30/2011 - - - - - - 2,596.988.96 11/01/2011 868.481.25 - 868.481.25 (79.199.27) 789.281.98 - 05/01/2012 1.010.000.00 4.500% 868.48115 10.000.00 1,888,48125 (79,19927) 1.809281.98 06/30/2012 - - - - - - - 2.598.563.96 11/01/2012 845.756.25 - 845.756.25 (79.199.27) 766.556.98 05/01/2013 1.055.000.00 4.500% 845.75625 10.000.00 1,910.756.25 (79.199.27) 1,831,556.98 - 06/30/2013 - - - - - - - 2.598.113.96 11/01/2013 - 822.018.75 - 822.018.75 (79.199.27) 742,819.48 05/01/2014 1.805.000.00 4.500% 822,018.75 9.470.00 2.636,488.75 (79.199.27) 2.557.289.48 06/30/2014 - - - - - - - 3.300.108.96 11/01/2014 - - 781.406.25 781.406.25 (79.199.27) 702.206.98 - 05/01/2015 1.880,000.00 4.500% 781.406.25 8,920.00 2.670.326.25 (79,19927) 2.591,126.98 06/30/2015 - - - - - 3_293.333.9( 11/01/2015 - - 739.106.25 - 739.106.25 (79.199.27) 659.906.98 05/01/2016 1.965.000.00 4.5009 739,106.25 8.345.00 2.712.451.25 (79.199.27) 2.633.251.98 06/30/2016 - - - - 3.293.158.9( 11/01/2016 - 694.893.75 - 694,893.75 (79.199.27) 615.694.48 05/01/2017 2,060.000.00 4.853% 694,893.75 7.740.00 2.762.633.73 (79.199.27) 2.683.434.48 06/30/2017 - - - - - 3.299.128.9). 11/01/2017 - 644,906.25 - 644.906.25 (79.199.27) 565,706.98 05/01/2018 2.155.000.00 4.854% 644,906.25 7.110.00 2.807.016.25 (79,199.27) 2,727.816.98 06/30/2018 - - 3.293.523.90 11/01/2018 - - 592.606.25 - 592.606.25 (72199.27) 513,406.98 05/01/2019 2260.000.00 4.854% 592,606.25 6.450.00 2.859,056.25 (79.199.27) 2.779.856.98 06/30/2019 - - - - 3.293.263.96 11/01/2019 - - 537,756.25 - 537.756.25 (79.199.27) 458,556.98 05/01/2020 2.370.000.00 4.854% 537,756.25 5.760.00 2.913.516,25 (79.199.27) 2.834,316.98 06/30/2020 - - - - - 3292.873.90 11/01/2020 480,231.25 - 480.231.25 (79.199.27) 401.031.98 05/01/2021 2,485,000.00 4.322% 480,231.25 5.040.00 2.970,271.25 (79.199.27) 2.891,071.98 06/30/2021 - - - - - 3.292,103.93 11/01/2021 - - 426.525.00 - 426.525.00 (79.199.27) 347,325.73 05/01/2022 2,590.000.00 48559 426,525.00 4.290.00 3.020,815.00 (79.199.27) 2.941,615.73 06/30/2022 - - - - - 3.288.941.45 11/01/2022 - 363.650.00 - 363.650.00 (79.199.27) 284,450.73 05/01/2023 2.720.000.00 4.856% 363,650.00 3.505.00 3.087.155.00 (79,199.27) 3.007,955.73 - 06/302023 - - - - - 3,292.406.45 11/01/2023 - 297,612.50 - 297,612.50 (79,199.27) 218,413.23 05/01/2024 2.850,000.00 4.856% 297.612.50 2.685.00 3.150,297.50 (79,199.27) 3,071,098.23 06/30/2024 - - - - - 3.289.511.46 11/01/2024 - - 228.412.50 228.412.50 (79,199.27) 149,213.23 05/01/2025 2.985,000.00 4.857% 228.412.50 1.830.00 3,215.242.50 (79,199.27) 3.136,043.23 06/30/2025 - - 3.285256.46 11/01/2025 - 155.925.00 - 155.925.00 (79,199.27) 76.725.73 05/01/2026 3.135.000.00 4.857% 155,925.00 935.00 3291.860.00 (79,199.27) 3,212.660.73 - 06/30/2026 - - - - 3.289,386.46 11/01/2026 79,787.50 79.787.50 (79,199.27) 588.23 05/01/2027 3.285.000.00 4.858% 79,787.50 3.364.787.50 (3.528,986.77) (164,199.27) 06/30/2027 - - (163,611.04) Total $40,265,000.00 • $24,441,570.83 $132,080.00 $64,838,650.83 (6,614,200.02) 558,224,450.81 Series 2007 - FINAL 1 Issue Summary 1 4/26/2007 1 12.19 PM Stifel, Nicolaus & Company, Incorporated Page 3 The Industrial Development Authority of the City of Riverside, Missouri Industrial Development Revenue Bonds (Riverside Horizons Infrastructure Project - City of Riverside, Missouri) Series 2007 - FINAL Derivation Of Form 8038 Yield Statistics Issuance Maturity Issuance Value Price PRICE Exponent Bond Yean, 05/09/2007 - - - - - 05/01/2008 880,000.00 100.593% 885,218.40 0.9777778x 865,546.811 05/01/2009 885,000.00 100.940% 893,319.00 1.9777778x 1,766,786.4"7 05/01/2010 925,000.00 101.249% 936,553.25 2.9777778x 2,788,847.4o 05/01/2011 965,000.00 101.453% 979,021.45 3.9777778x 3,894,329.7'7 05/01/2012 1,010,000.00 101.998% 1.030,179.80 4.9777778x 5,128,006.12 05/01/2013 1055,000.00 101.998% 1,076,078.90 5.9777778x 6,432,560.54 05/01/2014 1,275,000.00 101.998% 1,300,474.50 6.9777778x 9,074,422.07 05/01/2014 530,000.00 99.375% 526,687.50 6.9777778x 3,675,108.31 05/01/2015 1,330,000.00 101.998% 1,356,573.40 7.9777778x 10,822,441.11 05/01/2015 550,000.00 99.375% 546,562.50 7.9777778x 4,360,354.17 05/01/2016 1,390,000.00 101.998% 1,417.772.20 8.9777778x 12.728,443.75 05/01/2016 575,000.00 99.375% 571,406.25 8.9777778x 5,129,958.31 05/01/2017 1,455,000.00 104.884% 1,526,062.20 9.9777778x 15,226,709.51 05/01/2017 605,000.00 99.375% 601,218.75 9.9777778x 5,998,827.08 05/01/2018 1,525,000.00 104.884% 1,599,481.00 I0.9777778x 17,558,746.98 05/01/2018 630,000.00 99.375% 626.062.50 10.9777778x 6.872,775.00 05/01/2019 1,600,000.00 104.884% 1,678,144.00 1 I.9777778x 20,100,435.91 05/01/2019 660,000.00 99.375% 655,875.00 11.9777778x 7.855,925.00 05/01/2020 1.680,000.00 104.884% 1,762,051.20 12.9777778x 22,867,508.91 05/01/2020 690,000.00 99.375% 685,687.50 12.9777778x 8,898,700.00 05/01/2021 1,765,000.00 97.625% 1,723,081.25 13.9777778x 24.084.846.81 05/01/2021 720,000.00 99.375% 715,500.00 13.9777778x 10,001,100.(0 05/01/2022 750,000.00 99.375% 745,312.50 14.9777778x 11,163.125.(0 05/01/2022 1,840,000.00 103.375% 1,902,100.00 14.9777778x 28,489,231.11 05/01/2023 785,000.00 99.375% 780,093.75 15.9777778x 12,464,164.58 05/01/2023 1,935,000.00 103.375% 2,000,306.25 15.9777778x 31,960,448.-05 05/01/2024 820,000.00 99.375% 814,875.00 16.9777778x 13,834,766.67 05/01/2024 2,030,000.00 103.375% 2,098,512.50 16.9777778x 35,628,078.8.9 05/01/2025 855,000.00 99.375% 849,656.25 1 7.9777778x 15,274,931.:.5 05/01/2025 2,130,000.00 103.375% 2,201,887.50 I7.9777778x 39,585,044.17 05/01/2026 895,000.00 99.375% 889,406.25 18.9777778x 16,878,954.17 05/01/2026 2,240,000.00 103.375% 2,315,600.00 I8.9777778x 43,944,942.22 05/01/2027 935,000.00 99.375% 929,156.25 19.9777778x 18,562,477.08 05/01/2027 2,350,000.00 103.375% 2,429,312.50 19.9777778x 48,532,265.28 Total $40,265,000.00 $41,049,229.30 $522.450,809.35 IRS Form 8038 Weighted Average Maturity = Bond Years/Issue Price Total Interest from Debt Service Reoffering (Premium) or Discount Total Interest NIC = Interest / (Issue Price * Average Maturity) Bond Yield for Arbitrage Purposes Series 2007 - FINAL 1 Issue Summary 1 4/26/2007 1 12:19 PM 12.727 YeErs 24,441,570.33 (784,229.30) 23,657,341.53 4.5281472% 4.5915448.% Stifel, Nicolaus & Company, Incorporated Public Finance Page 4 The Industrial Development Authority of the City of Riverside, Missouri Industrial Development Revenue Bonds (Riverside Horizons Infrastructure Project - City of Riverside, Missouri) Series 2007 - FINAL Detail Costs Of Issuance Dated 05/09/2007 Delivered 05/09/2007 COSTS OF ISSUANCE DETAIL IDA Fees and Expenses $15,00C.00 IDA Legal Counsel $30,000.00 Trustee $7.000.00 Bond Counsel $60,000.00 Underwriters Counsel $45,000.00 Printing $4,500.00 City Counsel $30,000.00 Rating Agency Fee $22,000.00 TOTAL $213,500.00 Series 2007 - FINAL 1 Issue Summary 1 4/26/2007 1 12:19 PM Stifel, Nicolaus & Company, Incorporated Public Finance Page 5 The Industrial Development Authority of the City of Riverside, Missouri Industrial Development Revenue Bonds (Riverside Horizons Infrastructure Project - City of Riverside, Missouri) Series 2007 - FINAL Proof of Reserve Fund Requirement Date Principal Interest TOTAL 1P+I 05/01/2008 880,000.00 1,859,183.33 2,739,183.33 05/01/2009 885,000.00 1,861,837.50 2,746,83".50 05/01/2010 925,000.00 1,822,012.50 2,747,012.50 05/01/2011 965,000.00 1,780,387.50 2,745,38"7.50 05/01/2012 1,010,000.00 1,736,962.50 2,746,962.50 05/01/2013 1,055,000.00 1,691,512.50 2,746,512.50 05/01/2014 1,805,000.00 1,644,037.50 3,449,037.50 05/01/2015 1,880,000.00 1,562,812.50 3,442,812.50 05/01/2016 1,965,000.00 1,478,212.50 3,443,21 2.50 05/01/2017 2,060,000.00 1,389,787.50 3,449,78 7.50 05/01/2018 2,155,000.00 1,289,812.50 3,444,812.50 05/01/2019 2,260,000.00 1,185,212.50 3,445,212.50 05/01/2020 2,370,000.00 1,075,512.50 3,445.512.50 05/01/2021 2,485,000.00 960,462.50 3,445,462.50 05/01/2022 2,590,000.00 853,050.00 3,443,050.00 05/01/2023 2,720,000.00 727,300.00 3,447,300.00 05/01/2024 2,850,000.00 595,225.00 3,445,225.00 05/01/2025 2,985,000.00 456,825.00 3,441,825.00 05/01/2026 3,135,000.00 31 I ,850.00 3,446,850.00 05/01/2027 3,285,000.00 159,575.00 3,444,575.00 Total $40,265,000.00 $24,441,570.83 $64,706,510.83 PROOF OF RESERVE FUND MAXIMUM PERIODIC DEBT SERVICE Omit Last Period? Yes 100 % of the Maximum Periodic Debt Service 3,449,707.50 AVERAGE PERIODIC DEBT SERVICE Total P+1 Bond Years (Delivery Date) 125 % of the Average Periodic Debt Service PERCENT OF PAR 10 % of Par RESERVE REQUIREMENT Computed Requirement Proofs Requirement 64,706,5'70.83 19.98 4,048,659.19 4,026,5)0.00 3,449,787.50 3,449,787.50 Series 2007 - FINAL 1 Issue Summary 1 4/26/2007 1 12:19 PM Stifel, Nicolaus & Company, Incorporated Pub,,;c F nance Page 6 The Industrial Development Authority of the City of Riverside, Missouri Industrial Development Revenue Bonds (Riverside Horizons Infrastructure Project - City of Riverside, Missouri), Series 2007 A - FINAL Sources & Uses Dated 05/09/2007 I Delivered 05/09/2007 Sources Of Funds Par Amount of Bonds City of Riverside Equity Contribution Reoffering Premium Total Sources Uses Of Funds S30,265,000.00 2,593,016.73 846,729.30 $33,704,745.03 Deposit to Project Construction Fund Deposit to Debt Service Reserve Fund (DSRF) Total Underwriter's Discount (1.375%) Gross Bond Insurance Premium ( 55.0 bp) Costs of Issuance Rounding Amount Total Uses 30,265,00 ).00 2,593,015.73 416,143.75 265,775.34 160,475.28 4,332.93 $33,704,746.03 Series 2007 - FINAL Series A 1 4/26/2007 1 12:19 PM Stifel. Nicolaus & Company, Incorporated Public Finance Page 7 The Industrial Development Authority of the City of Riverside, Missouri Industrial Development Revenue Bonds (Riverside Horizons Infrastructure Project - City of Riverside, Missouri), Series 2007 A - FINAL Pricing Summary Maturity Type of Bond Coupon Yield 05/01/2008 05/01/2009 05/01/20(0 05/01/2011 05/01/2016 05/01/2020 05/01/2021 05/01/2027 Serial Coupon Serial Coupon Serial Coupon Serial Coupon Term 1 Coupon Term 2 Coupon Serial Coupon Term 3 Coupon 4.500% 3.875% 4.500% 4.000% 4.500% 4.050% 4.500% 4.100% 4.500% 4.230% 5.000% 4.390% 4.250% 4.480% 5.000% 4.575% Maturity Value Price 880,000.00 885,000.00 925,000.00 965,000.00 6,060,000.00 6,260,000.00 1.765,000.00 12,525,000.00 100.593% 100.940% 101.249% 101.453% 101.998% 104.884% c 97.625% 103.375% c Dollar Price 885,21 F:.40 893,319.00 936,559.25 979,02!.45 6,181,078.80 6,565,738.40 1,723,08 .25 12,947,718.75 Total $30,265,000.00 $31,111,729.30 Bid Information Par Amount of Bonds Reoffering Premium or (Discount) Gross Production Total Underwriter's Discount (1.375%) Bid (101.423%) Total Purchase Price Bond Year Dollars Average Life Average Coupon Net Interest Cost (NIC) True Interest Cost (TIC) 530,265,000.00 846,729.30 $31,1 11,72).30 $(416,143.75) 30,695,585.55 $30,695,585.55 $370,112.44 12.229 Years 4.8790499% 4.7627108% 4.7040048% Series 2007 - FINAL 1 Series A 1 4/26/2007 1 12:19 PM Stifel, Nicolaus & Company, Incorporated Public Finance PE.ge 8 The Industrial Development Authority of the City of Riverside, Missouri Industrial Development Revenue Bonds (Riverside Horizons Infrastructure Project - City of Riverside, Missouri), Series 2007 A - FINAL Debt Service Schedule Date Principal Coupon Merest Total PN Fiscal Teal 05/09/2017 - - - - - 11/01/2007 - - 693,464.58 693,464.58 - 05/01/21118 880.000.00 4.5(1113 725718.75 1.6(5.710.75 - 06/30/208 - - - - 2,299.183.33 11/101/2(0)8 - - 71(5,918.75 7115,910.75 - (15/01/2(1181 805.0(54.011 4.5(0)4 71(5.910.75 1,59(1.918.75 - 06/30/2(819 - - - 2,296.837 50 11/(11/1009 - - 686-016.25 606.(1116.25 - (15/01/201(0 025,(01(1-101 4.51813 606.11116.25 1.6110)6_25 (161311/2010 - - - - 2.297.012.50 11/01/211111 - - 665.19 ,75 665.19375 05/01/2(111 965.0081181 4.50113 665.19375 1.63((.19375 (16/3(1/2011 - - - 2295.387.50 11/1)1/21(11 - - 643.481.15 643.481.25 05/01/2012 1.010.00L0) 4.5(813 643.40125 1.653.48125 ((6/30/2012 - - - - 2.296.961.50 11/(11/2(112 • - 620.756.25 6201.756.25 (15/01/2013 10554011).10( 4.5(816 62075625 1.675.75625 (16/311/2013 - - - - 2296.512.50 11/(01121013 - - 597.01875 5971(19.75 05/01/2014 1275.001.00 4.5(1113 597,011475 10722.1118.75 ((6/30/21114 - - - 2.469.037 50 11/01/2014 - - 560331.25 560.33125 05/(11/2(115 1330L(08L0/( 4.5(1114 568,331.25 1.098_33115 106/30/2015 - - - - 2.466.662.511 (1/(11/2(115 - 538.4/16.25 538.406.25 115/111/2016 1.390,0/9).181 45(89./ 538.41(6.25 1928.40625 116(311/21116 - - - - 2.466.812.511 11/01/2016 - - 507.13125 5(17.13125 05/101/21117 1.455081.(11( 5)1(1(10 507,131_25 1962.131_16 - (I6/3(1/2017 - - - - 2.469.262.50 11/1)1/2(117 - - 471(756.25 470V56.25 (15/01/2018 1.52530/0.1111 5.110113 47(125625 1.995 756.25 116/30/21119 - - - - 2.466.512511 11/111/_2(110 - - 432.63125 432.631.25 115/01/2019 1,6110,1108/10 5/90/0 432,63125 22.(132,63125 (16/31112019 - . 2.465.262.50 11/1(1/21119 - - 392_63125 392.6315 115/111/21211 l.60//,00L11(1 5.011/50 392.63125 2.172,631_25 - /16/30/20220 - - - 2.465_262.511 11/(11/202(1 - - 350.631.225 35(1.63125 /(5/01/21121 1,765(001.10) 12503 350,631_25 2.115,631.25 - ((6/30/2021 - - - - 2.466.262.511 11/01/2021 313,125./9) 313.125181 - ((5/01/2022 1840.0(01101 5.0013 313.125.101 2153.12500 116/30/2022 - - - - 2.466.250.00 11/111/2022 - - 267.1225./0( 267.125.1111 05/012023 1.935.1881.1111 5.0003 267,125101 2202.125.01 - (I6/30/2023 - - . 22.469_250.00 11/(11/2023 - - 210,750./0( 2107511.0( (15/01/2024 2.1130.0111.011 5.0010 218,750.00 2.240.750101 - 06/30/2024 - - - - 2.467.5010101 11/01/2024 - . 168.000110 168.00101 (15/01/2025 2.130300119/ 5.0000 160.001110 2.298.000.00 06/30/2025 - - - - 2.466,/00/40( 11/01/2025 - - 114751.01 114.7511.18) (05/(1112026 2_240.0(01.100 5.1101(3 114.750.101 2.354.75000 06/30/2026 - - - 2.469.50.01 11/111/2(126 - - 58.750.00 50-751101 ((5/01/2027 2350.0(0(1/0 5.11(0(3 58,750.00 2,41107520( (06/30/2027 - - - - 2.467,500.01 Total 5.3.265,000.01 - $18,037.970.83 $48,322.970.03 Yield Statistics BmEI Year Dollars .Average Life Average Courtin No) Inleres1 Cass (NIC( True Interest Cost (TIC/ Boal Yield for Arbitrage Purpose, All 0¢iusive Coal (MCI IRS Form 8038 5370.112.41 12.229 Years 4.079(4990 4.76271083 4.7040483 4,59154490 4.06361253 Net Ingress Cost WcighIaI Averaec Maluriq Series 2001 -FINAL I Sanas A 1 4/26/2007 1 12.19 PM 4.511701641 12.262 Years Stifel. Nicolaus & Company, Incorporated The Industrial Development Authority of the City of Riverside, Missouri Industrial Development Revenue Bonds (Riverside Horizons Infrastructure Project - City of Riverside, Missouri), Series 2007 A - FINAL Net Debt Service Schedule Date Principal Coupon Interest Total P+I DSR Net New WS Fiscal Total 05/09/2007 - - - - 11/012007 - - 693.464.58 693,464.58 (56.855.20) 636,609.38 - 05/01/2008 880.000.00 4.500% 725.718.75 1.605,718.75 (59.529.76) 1.546.188.99 - 06/302008 - - - 2.182.798.37 11/01/2008 - - 705,918.75 705,918.75 (59.529.76) 646.388.99 05/01/2009 885,000.00 4.500% 705,918.75 1.590,918.75 (59.529.76) 1.531.388.99 - 06/30/2009 - - - - 2.177.777.98 11/01/2009 - - 686.006.25 686,006.25 (59.529.76) 626.476.49 05/01/2010 925,000.00 45009- 686.006.25 1.611.006.25 (59.529.76) 1,551,476.49 06/30/2010 - - - - - 2.177.952.98 11/01/2010 - 665,193.75 665.193.75 (59.529.76) 605.663.99 05/01/2011 965.000.00 4.500% 665.193.75 1.630.193.75 (59.529.76) 1.570.663.99 - 06/30/2011 - - - - 2.176.327.98 11/01/2011 - - 643.481,25 643.481.25 (59.529.76) 583.951.49 - 05/01/2012 1.010,000.00 4.5009 643.481.25 1,653.481.25 (59.529.76) 1.593.951.49 - 06/302012 - - - - - - 2.177,902.98 11/01/2012 - - 620,756.25 620,756.25 (59.529.76) 561.226.49 05/01/2013 1.055.000.00 4.500% 620.756,25 1.675,756.25 (59.529.76) 1.616.226.49 06/302013 - - - - - - 2.177.452.98 11/01/2013 - - 597.018.75 597.018.75 (59.529.76) 537.488.99 05/01/2014 1275.000.00 4.500% 597.018.75 1.872.018.75 (59.529.76) 1.812.488.99 06/30/2014 - - - - - - 2.349.977.98 11/01/2014 568.331.25 568.331.25 (59.529.76) 508.801.49 05/01/2015 1.330,000.00 4.500% 568.331.25 1.898.331.25 (59.529.76) 1.838.801.49 06/30/2015 - - - - - 2.347.602.98 11/01/2015 - - 538,406.25 538.406.25 (59.529.76) 478.876.49 - 05/01/2016 1.390.000.00 4.500% 538.406.25 1.928.40625 (59.529.76) 1.868.876.49 - 06/30/2016 - - . - - - 2.347.752.98 11/01/2016 - 507.131.25 507.131.25 (59.529.76) 447.601.49 05/01/2017 1.455.000.00 5.000% 507.131.25 1,962.131.25 (59.529.76) 1.902.601.49 06/30/2017 - - - - - (1/01/2017 - 470.756.25 470.756.25 (59.529.76) 411.226.49 05/01/2018 1.525.000.00 5.000% 470.75625 . 1.995,756.25 (59.529.76) 1.936.2226.49 - 06/30/2018 - - - - - 2.347.452.98 11/01/2018 432.631.25 432.631.25 (59.529.76) 373.101.49 05/01/2019 1.600.000.00 5.000% 432.63125 2.032.631.25 (59.529.76) 1.973.101.49 06/30/2019 - - - - - 2.346.202.98 11/01/2019 - - 392.631.25 392.631.25 (59.529.76) 333.101.49 05/01/2020 1.680.000.00 5.0009' 392,631.25 2.072.631.25 (59.529.76) 2,013.101.49 06/30/2020 - - - 2346.202.98 11/01/2020 - - 350.631.25 350.631.25 (59.529.76) 291,101.49 05/01/2021 1.765.000.00 4.250% 350.631.25 2.115.631.25 (59.529.76) 2.056.101.49 06/30/2021 - - - - - - 2.347.202.98 11/01/2021 313.125.00 313,125.00 (59.529.76) 253.595.24 05/01/2022 1.840.000.00 5.000% 313,125.00 2.153.125.00 (59.529.76) 2,093.595.24 - 06/302022 - - - - 2.347.190.48 11/01/2022 - 267.125.00 267,125.00 (59529.761 207.59524 05/01/2023 1.935.000.00 5.000% 267.125.00 2.202,125.00 (59.529.76) 2,142.595.24 06/30/2023 - - - - - - 2.350.190.48 11/01/2023 - - 218,750.00 218.750.00 (59.529.76) 159.220.24 05/01/2024 2.030.000.00 5.000% 218.750.00 2.248.750.00 (59.529.76) 2.189.220.24 - 06/302024 - - 2.348.440,48 11/01/2024 168,000.00 168.000.00 (59.529.76) 108.470.24 05/01/2025 2,130.000.00 5.000% 168.000.00 2.298.000.00 (59,529.76) 2,238.470.24 06/30/2025 - - - - - 2.346.940.48 11/01/2025 114.750.00 114.750.00 (59.529.76) 55220.24 05/01/2026 2.240.000.00 5.0009' 114,750.00 2.354,750.00 (59.529.76) 2.295,220.24 06/30/2026 - - - - 2.350.440.48 11/01/2026 - - 58,750.00 58.750.00 (59.529.76) (779.76) 05/01/2027 2.350.000.00 5.000% 58,750.00 2.408.750.00 (2.652,546.49) (243,796.49) 06/30/2027 - - - 2350.202.98 (244,576.25) Total 530,265,000.00 518,057,970.83 518,322,970.83 (4,971,532,57) $43,351,438.26 Series 2007 - FINAL 1 Series A 1 4126/2007 1 12:19 PM Stifel. Nicolaus & Company, Incorporated Page 10 The Industrial Development Authority of the City of Riverside, Missouri Industrial Development Revenue Bonds (Riverside Horizons Infrastructure Project - City of Riverside, Missouri), Series 2007 A - FINAL Derivation Of Insurance Premium Maturity Type Coupon Yield Gross P+I Fee Premium 05/01/2008 Serial 4.500% 3.875% 918,720.00 0.550% 5,052 96 05/01/2009 Serial 4.500% 4.000% 963,765.00 0.550% 5,30071 05/01/2010 Serial 4.500% 4.050% 1,048,950.00 0.550% 5,76923 05/01/2011 Serial 4.500% 4.100% 1,137,735.00 0.550% 6,25754 05/01/2016 Term 1 4.500% 4.230% 8,009,415.00 0.550% 44,051 78 05/01/2020 Term 2 5.000% 4.390% 9,871,294.44 0.550% 54,292 12 05/01/2021 Serial 4.250% 4.480% 2,813,508.06 0.550% 15,47429 05/01/2027 Term 3 5.000% 4.575% 23,559,583.33 0.550% 129,577.71 Total $48,322,970.83 $265,776.34 INSURANCE PREMIUM Base Insurance Premium 265,776.34 Series 2007 - FINAL 1 Series A 1 4/26/2007 1 12:19 PM Stifel, Nicolaus & Company, Incorporated Pub c Finance The Industrial Development Authority of the City of Riverside, Missouri Industrial Development Revenue Bonds (Riverside Horizons Infrastructure Project - City of Riverside, Missouri), Series 2007 B - FINAL Sources & Uses Dated 05/09/2007 I Delivered 05/09/2007 Sources Of Funds Par Amount of Bonds Additional required Equity contribution Insurance Fee Escrow Deposit Total Sources Uses Of Funds Deposit to Project Construction Fund Deposit to Debt Service Reserve Fund (DSRF) Total Underwriters Discount (1.375%) Deposit to Insurance Premium Escrow Original Issue Discount (OID) Costs of Issuance Insurance Premium (Up front) Rounding Amount Total Uses $10,000,000.00 856,770.77 132,080.00 $10,988,850.77 9,735,000.00 856,770.77 137,500.00 132,080.00 62,50100 53,02 3.72 9,77 7.78 2,198.50 $10,988,850.77 Series 2007 - FINAL 1 Series B 1 4/26/2007 1 12:19 PM Stifel, Nicolaus & Company, Incorporated Public Fnonce Page 12 The Industrial Development Authority of the City of Riverside, Missouri Industrial Development Revenue Bonds (Riverside Horizons Infrastructure Project - City of Riverside, Missouri), Series 2007 B - FINAL Pricing Summary Maturity Type of Bond Coupon Yield Maturity Value Price Dollar Price 05/01/2027 Term 1 Coupon 4.500% 4.548% 10,000,000.00 99.375% 9,937,500.00 Total $10,000,000.00 $9,937,500.00 Bid Information Par Amount of Bonds Reoffering Premium or (Discount) Gross Production Total Underwriter's Discount (1.375%) Bid (98.000%) Total Purchase Price Bond Year Dollars Average Life Average Coupon Net Interest Cost (NIC) True Interest Cost (TIC) $10,000,000.00 (62,500.00) $9,937,500.00 $(137,500.00) 9,800,000.00 $9,800,000.00 $141,857.78 14.186 Years 4.5000000% 4.6409853% 4.6985734% Series 2007 - FINAL 1 Series B 1 4/26/2007 1 12:19 PM Stifel, Nicolaus & Company, Incorporated Public Finance Pace 13 The Industrial Development Authority of the City of Riverside, Missouri Industrial Development Revenue Bonds (Riverside Horizons Infrastructure Project - City of Riverside, Missouri), Series 2007 B - FINAL Debt Service Schedule Insurance Date Principal Coupon Interest Premium Total PN Fiscal Total 1)5/01/20)7 11/01/2007 - 215.111.111 • 215,1111.111 - 050)1/21810 - - 22500.0)) 10.00.01 2351111.111 - (65/30/2108 - - - - - 4511.101.18) 11/01/2008 - - 2251111.10 - 225.011.0) - 050)1/2100/ - - 225.001.00 10.001.111 235.(10000 - 116/302119 - - - - - 4611.00111 1181121119 - - 225.1111.111 - 225.011111 05/11/2010 - - 2251111.(0 1)1(0(10 735./0X1(11 - 06/30/21110 - - - - - 401,100.0) 11/012010 - - 225.1111.111 - 225.1011111 - (15/01/21)11 - 2251111/11 111.140(481 235.0111111 • 06/30/2011 - - - - - 460.1101.101 11/01/21111 - - 225.001111 • 2252010.00 05/01/2012 - - 225.110111 10.010111 735.1111.0) - 06/30/2012 - - - - - 460.1401.10 11/01/22(112 - - 225.011.(1) - 225348(211 05/01/21113 22500.00 10001110) 23500.111 • (1(/3112013 - - - - 460.1111.111 11411/2013 - - 275,1111.111 - 225(88)18) (15/111/21114 5300111.111 4.51154 2251110.111 9.470.111 764.47014) (01302))I4 - - - - 989.47001 11/01/2014 - 713.075141 - 213.075111 115/012015 5511.0111111 4.5005 213.075111 8.920.(0 771.995.(11 (16/362015 - - - - - 9851(70110 11411/2015 2111.7(1)111 - 200,70400 05/01/2016 05/01/2016 575,00(,(41 4.5101 2111.7111,111 8.345111 764.04500 06/30/2016 )(6/30/2016 - - - 984.745.111 118(12016 181762.50 - 107.762.50 05/01/2017 605)08)0) 4.5(031 187.76251 7.740111 001.502.50 (16/302017 - - 980.2650( 114112(117 • - 174,15010 - 174,150111 05011/010 630400111 4.5011'7 174,151101 7.110,1 11 %11.260.111 003021118 - - - - 96.5.41001 11/0121118 - - 159.975111 - 159,97540 05/012019 601,101010) 4.510) 159.975111 6451((0) 026.475111 00302019 - - - - - 986.4111.11) 115(1121119 - - 145.125.111 (25.12510 055411/2021) 69141141.111 4.5)8)4 145.175111 5.7(01.(11 %4(1.%05111 00/50/262)1 - - - - - 986.010.111 114112020 - - 170.6(11.0) - 129.6111.111 (154112021 7211.1110.0( 1511") 129.00.101 5.040.111 054.6411111 06/302021 - - - - 984.24)1,111 11411/7021 - 113,41000 - 113.4111.011 05/012072 75)1.000.00 4.5007 113.4(11.11) 4,29(1.111 067.690401 06/302122 - - - - 901.190141 114112022 - 96.5225.10 - 96.525.(%1 )(5811/7123 7051111/11 96525.00 3.505111 885.030.(11 116/30/2023 - - - 981.555111 111012023 - - 78.862,50 - 78.062.50 1154112024 82111001.111 4,51114 78.86250 2.685.(11 901.54751 (16/30/7024 - - - - - 980.410.111 11101/2124 - - 61.412.50 - 60.412.51) 05/012125 055.011.00 4.500,1 (01412.511 1.830.(11 917.242.5(1 003112025 - - - - 977.655.01 11411/725 - - 41.175011 - 41.175.111 115411/2026 095,1111.111 4.5(1'4 41.17.5.111 935111 937.110.00 11030/2026 116/311/21126 - - - - - 978.285.00 11/012126 - - 21.037.511 - 21.037.511 (1501/21)27 935,1111.111 4,5(115 21,037.50 - 956037.511 (16/30/727 - - - - - 9773)75111 Total $10,000,0011.00 - S6.3113.600.00 5132,0110.10 816515,611040 Yield Statistics Bond Ycur 0.11011 Aceregc Life Average Coupon Net Interest Coq (NIC) True Inleresl Cost )TIC1 Bund Vicki for Arbitrage Parncs 011 ficfMivc Cont (AIC) IRS Form 8030 0141,057.70 14.186 Yearn 4.50000004 4.6409863'4 4.6985784'7 4,59154404 4.8575284'4 Ncl Were. Cnsl Weighted Avera7c Maturity Senes 2007- FINAL 1 Sens 9 1 4/202007 1 12:19 PM 4.5726372'4 14.186 Years S .fel. Nlcol0us & Company, Incorporated The Industrial Development Authority of the City of Riverside, Missouri Industrial Development Revenue Bonds (Riverside Horizons Infrastructure Project - City of Riverside, Missouri), Series 2007 B - FINAL Net Debt Service Schedule Insurance Fiscal Date Principal Coupon Interest Premium Total P+I DSR Net New DIS Total 05/09/2007 - - - - - - - 11/01/2007 - - 215.000.00 215.000.00 (18.785.79) 196.214.21 05/01/2008 - - 225.000.00 10,000.00 235.000.00 (19.669.51) 215.330.49 - 06/30/2008 - - - - - - 411.544.70 11/01/2008 - - 225.000.00 - 225.000.00 (19.669.51) 205.330.49 - 05/01/2009 - - 225.000.00 10.000.00 235,000.00 (19.669.51) 215330.49 - 06/30/2009 - - - - - - - 420.660.98 11/01/2009 - - 225.000.00 - 2225.000.00 (19.669.51) 205.330.49 - 05/01/2010 - 225.000.00 10.000.00 235,000.00 (19.669.51) 215330.49 - 06/30/2010 - - - - - 420,660.98 11/01/2010 - - 225.000.00 - 225.000.00 (19.669.51) 205330.49 05/01/2011 - - 225.000.00 10.000.00 235,000.00 (19.669.51) 215 330.49 06/30/2011 - - - - 420.660.98 11/01/2011 - - 225.000.00 - 225.000.00 (19.669.51) 205.330.49 05/01/2012 - - 225,000.00 10.000.00 235.000.00' (19,669.51) 215.330.49 06/30/2012 - - - - - - - 420.660.98 11/01/2012 - - 225.000.00 - 225.000.00 (19.669.511 205330.49 05/01/2013 - - 225.000.00 10.000.00 235.000.00 (19.669.51) 215.330.49 - 06/30/2013 - - - . - - 420,660.98 11/01/2013 - 225.000.00 225.000.00 (19.669.511 205330.49 05/01/2014 530.000.00 4.500% 225.000.00 9.470.00 764.470.00 (19.669.51) 744.800.49 06/30/2014 - - - - - - 950.130.98 11/01/2014 - - 213.075.00 213.075.00 (19.669.51) 193.405.49 05/01/2015 550.000.00 4.5009 213.075.00 8.920.00 771.995.00 (19.669.51) 752325.49 - 06/302015 - - - - - - - 945.730.98 11/01/2015 - 200.700.00 - 200.700.00 (19.669.51) 181.030.49 05/01/2016 575.000.00 4500% 200.700.00 8345.00 784.045.00 (19.66951) 764375.49 06/30/2016 - - - - - - 945.405.98 11/01/2016 - - 187.762.50 - 187.762.50 (19.669.511 168.092.99 05/01/2017 605.000.00 4.5009 187,762.50 7.740.00 800.502.50 (19.669.51) 780.832.99 06/30/2017 - - - - - - 948.925.98 11/01/2017 - - 174,150.00 - 174.150.00 (19.669.51) 154.480.49 05/01/2018 630.000.00 4.5009 174,150.00 7,1 10.00 81 1260.00 (19,669.51) 791.590.49 - 06/30/2018 - - - - - - 946.070.98 11/01/2018 - - 159.975.00 - 159.975.00 (19.669.51) 140.305,49 05/01/2019 660.000.00 4.5009 159.975.00 6,450.00 826.425.00 (19.669.51) 806.755.49 06/30/2019 - - - - - - 947.060.98 11/01/2019 - 145,125.00 - 145.125.00 (19.669.51) 125.455.49 05/01/2020 690.000.00 4.5009 145,125.00 5.760.00 840.885.00 (19.669.51) 821.215.49 - 06/30/2020 - - - - - - 946.670.98 11/01/2020 - - 129.600.00 129.600.00 (19.669.51) 109.930.49 05/01/2021 720.000.00 450054 129.600.00 5.040.00 854.640.00 (19.669.51) 834.970.49 06/30/2021 - - - - - - 944.900.98 11/01/2021 - - 113,400.00 - 113,400.00 (19.669.51) 93,730.49 05/01/2022 750.000.00 4.5009 113.400.00 4.290.00 867.690,00 (19.669.51) 848.020.49 06/30/2022 - - - - - - 941,750.98 11/01/2022 - 96.525.00 - 96.525.00 (19.669.51) 76.855.49 05/01/2023 785.000.00 4.5009 96,525.00 3.505.00 885,030.00 (19.66951) 865,360.49 06/30/2023 - - - - 942.215.98 11/01/2023 - - 78.862.50 - 78,862.50 (19.669.51) 59.19299 05/01/2024 820,000.00 4.5009 78.862.50 2.685.00 901.547.50 (19.669.51) 881.877.99 - 06/30/2024 - - - - - - 941.070.98 11/01/2024 - - 60,412.50 - 60.412.50 (19.669.51) 40,742.99 05/01/2025 855.000.00 4.5009 60.412.50 1.830.00 917242.50 (19.669.51) 897.572.99 - 06/30/2025 - - - - - 938,315.98 11/01/2025 - 41.175.00 - 41.175.00 (19.669.51) 21,505,49 05/01/2026 895.000.00 4.5005) 41,175.00 935.00 937.110.00 (19.669.51) 917.440.49 06/30/2026 - - - - - - 938.945.98 11/01/2026 - - 21.037.50 21.037.50 (19,669.51) 1,367.99 05/01/2027 935.000.00 4.5009 21.037.50 - 956,037.50 (876,440.28) 79,59722 06/30/2027 - - - 80,965.21 Total $10,000,000.00 - $6,383,600.00 $132,080.00 $16,515,680.00 (1,642,667.45) $14,873,012.55 Series 2007 - FINAL 1 Series a 1 1/26/2007 1 12:19 PM Stifel, Nicolaus & Company, Incorporated PLIb'c FHance Page 15 IV. STANDARD & POOR'S CREDIT ANALYSIS 1:\N I );\k1 ) PUBLIC FINANc1J PrintetyCredit Analysts: ' John Kenward Chicago (1)312-233.7003 john_kenward® standardandpoors.com Secondary Credit Analysts: Corey Friedman Chicago, (1)312.233.7010 coreyjnedmane standardandpoors.Gam Radgjirect PublicationlData--' March 5, 2007 Riverside Industrial Development Authority, Missouri Riverside Credit Profile !US$40. mil indl dev rev bods (serial &term beds) (Riverside Horizons Infrastructure Proj - Riverside, MO) ser 2007 iA&B Long Tenn Rating BBB/Stable Riverside tax incre rev bnds (L -3B5 Levee Redev Proj) ser 2004 Long Tenn Rating BBB/Stable Affirmed New Rationale Standard & Poor's Ratings Services assigned its 'BBB' rating, and stable outlook, to Riverside Industrial Development Authority, Mo.'s series 2007A and 2007B industrial development revenue bonds, issued for the city of Riverside. The rating reflects the city's: Reliance on lease and gaming tax revenues from the Argosy Casino, which is owned by Penn National Gaming (BB/Stable), to fund city operations and capital improvements; ■ Below-average income levels; and • Very high debt burden. These weaknesses are tempered by the city's: Participation in the diverse Kansas City, Mo., MSA economy; and • Very strong financial reserves, which are supported by substantial annual gaming revenues. Standard & Poor's also affirmed its 'BBB' rating on the city's series 2004 tax increment revenue bonds, reflecting the city's pledge, subject to annual appropriation, to provide funds to make debt service payments in the event that incremental revenues from the city's levee area tax increment financing (TIF) district are insufficient. Incremental revenues from the levee area Riverside Industrial Development Authority, Missouri Riverside TIF district currently cover most of the debt service on the city's series 2004 and earlier tax increment revenue bonds, and are projected by the city to provide complete debt service coverage on the tax increment revenue bonds by fiscal 2008. The series 2007 bonds are secured by the city's pledge to appropriate, on an annual basis, the necessary funds to make annual debt service payments. Debt service is expected to be paid from incremental revenues from the city's levee district, as well as gaming tax revenues. Proceeds from the city's future sale of land in the levee redevelopment area will be used to redeem the series 2007B bonds before maturity. Even if none of the series 2007B bonds are redeemed early, and incremental revenues do not grow as expected with development in the levee area, the city's annual intake of casino gaming revenues is more than adequate to pay debt service on both series 2007 bonds. Gaming tax revenues in 2006 provide 2.3x coverage of projected maximum annual debt service (MADS) on the series 2007 bonds, and provide total MADS coverage, including the tax increment revenue bonds, of 1.5x. Riverside (population 2,979) is located on the Missouri River, just north of downtown Kansas City (`AA' GO rating) in Platte County. The local economy is based mostly on the Argosy Casino 1;934 employees) and several small manufacturing companies. Residents also have easy access to a wide variety of employment opportunities in downtown Kansas City, and in neighboring suburbs. Median household effective buying income levels were at 90% and 82%, respectively, of state and national levels in 2003. The estimated market value of the property tax base is currently $284 million, which is a high $95,230 per capita. The city's financial position is anchored by the collection of gaming and lease revenues frorn the casino, which began operations in 1994. Casino -related revenues provide a large operating surplus for the city each year; as a result, the city does not levy property taxes. The casino plans to open a hotel next to the casino riverboat in April 2007, which is expected to result in enhanced future gaming revenues. At fiscal year-end June 30, 2006, the city reported a total general fund balance of $39.1 million (938% of expenditures), all of which is unreserved. Although it does not have a formal fund balance policy, the city targets general fund reserve levels at no less than $25 million. The city has maintained general fund cash and investments at $25 million or higher since fiscal 2001. The city ended fiscal 2006 with a $3.2 million general fund surplus, following the transfer out of $9.4 million for capital projects. General fund revenues in 2006 consisted of gaming tax proceeds (47%), lease payments from the casino for the use of city -owned land (25%), investment income (8%), and sales taxes (7%). The city's gaming tax, which brought in nearly $8 million in fiscal 2006, is used for capital expenditures and debt service, and can be used to support operations, if necessary. The city's financial practices are considered good under Standard & Poor's Financial Management Assessment (FMA). An FMA of good indicates that practices exist in most areas, although not all may be formalized or regularly monitored by governance officials. Management reviews revenues and expenditures on a monthly basis, prepares monthly budget reports for the city council, and provides the council with a comprehensive quarterly budget update. Financial projections are updated annually for the current and four subsequent fiscal years; the projections are provided to the council as part of the budgeting process. Capital spending is budgeted with the help of a five-year capital improvement plan that is updated twice yearly. The city has its own investment policy, and quarterly investment reports are provided to the council. The city does not have a debt management policy at this time, which is not surprising, given the city's use of gaming tax revenues for capital projects. Although the city does not Standard & Poor's 1 ANALYSIS 2 Riverside Industrial Development Authority, Missouri Riverside have a formal fund balance policy, the council and management target maintaining a minimum of $25 million of cash and investments in the general fund. The city's small population and limited tax base lead to a very high per capita debt burden, at $24,600 per capita and 25.8% of market value. The city pays debt service on its various bond.—not from a debt service extension, but with tax increment revenues and payments in lieu of taxes from the levee redevelopment area, and from gaming tax proceeds. The city recently constructed new municipal and public safety buildings with gaming tax proceeds; the gaming tax is expected to provide fer the city's capital needs going forward. As a consequence of the large amount of gaming tax revenues flowing into the city each year, the city has no additional debt plans at this time. Outlook The stable outlook reflects Standard & Poor's expectation that the city will continue to maintain strong reserve levels as it completes planned infrastructure improvements to its levee redevelopment area, and that gaming revenues will continue to come in at current or higher levels. The outlook also refiects the expectation that the city will have limited additional debt needs going forward. Levee Redevelopment District The Riverside-Quindero Levee District was created following the 1993 floods that devastated Riverside and other communities on both banks of the Missouri River. Following the flooding, the levee district and Riverside developed a financing plan for the levee project. The city's 2003 BANs, which were refunded with series 2004 bond proceeds, were used to finance construction of the city's portion of the levee improvement project. The L-385 levee protects approximately 1,300 acres, including more than 800 acres of vaunt land, from a 500 -year flood. The levee improvements were completed in spring 2005. A road interchange within the protected area is being financed with cash from the city; a state grant is expected to be completed in 2007. The city owns 537 acres within the project area, 400 acres of which the city expects will be sold to private developers once road and other infrastructure improvements are completed. As the infrastructure improvements are completed, the developable area will be available for retail, commercial, and industrial uses. Ratings Detail IAs 0105 -Mar -20071 Rtreistde lI 0ev llttlli.Ntasoun rRwerstd Misstp r€. ERiverside leader Path (Riverside) Ind! dev rev beds (seral'&terra beds)D tA&B Lo, Tem Reties www.standardandpoors.com ;R pssMlr tuetwirfii R erside.Mo)ser200l New Rating 3 Published by Standard & Poor's. a Division of The McGraw-Hill Companies. Inc. Executive offices: 1221 Avenue of the Americas. New York. NY 10020. Editorial offices: 55 Water Street. New York. NY 10041. Subscriber services:11) 212.438-7280. Copyright 2007 by The McGraw-Hill Companies Inc. Reproduction in whole or in part prohibited except by permission. Ail rights reserved. Information has been obtained by Standard & Poor's from sources believed to be reliable. However. because of the possibility of human or mechanical error by our sources. Standard & Poor's or others. 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