HomeMy WebLinkAboutR7-Economic Development Agency
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ECONOMIC DEVELOPMENT AGENCY
OF THE CITY OF SAN BERNARDINO
RRQURST FOR COMMISSION/COUNCIL ACTION
FROM: Ronald E. Winkler
Director
SUBJECT: AUTHORIZATION TO SELL RANCHO
~(Q) ~'IAN MOBILEHOME PARK
DATE: April 17, 1997
Synnpsh; of Previous Commission/Couneil/Cnmmittee Aetinn(~~
Rp.("ommended Motinn(~:
OPEN PUBLIC HEARING
CWSE PUBLIC HEARING
(Commnnity Development Commission)
MOTION A: RESOLUTION OF THE COMMUNITY DEVELOPMENT COMMISSION OF THE
CITY OF SAN BERNARDINO APPROVING THE TRANSFER OF THE RANCHO
MERIDIAN MOBILEHOME PARK FROM THE REDEVELOPMENT AGENCY OF
THE CITY OF SAN BERNARDINO TO THE RANCHO MERIDIAN MOBILEHOME
PARK CORPORATION.
(Mayor and Common COllneil)
MOTION B: RESOLUTION OF THE MAYOR AND COMMON COUNCIL OF THE CITY OF
SAN BERNARDINO APPROVING THE TRANSFER OF THE RANCHO MERIDIAN
MOBILEHOME PARK FROM THE REDEVELOPMENT AGENCY OF THE CITY
OF SAN BERNARDINO TO THE RANCHO MERIDIAN MOBILEHOME PARK
CORPORATION.
Administrator
Contact Person(s): Ronald R Winkler
Phone:
5081
Project Area(s):
N/A
Ward(s): N/A
Supporting Data Attached: Staff Report; Resolutions
FUNDING REQUIREMENTS: Amount:
N/A
Source:
Budget Authority: N/ A
Commission/Couneil Notes:
~7e - Res 97- I/O
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COMMISSION MEETING AGENDA
MEETING D
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Agenda Item Number
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ECONOMIC DEVELOPMENT AGENCY
STAFF REPORT
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The Rancho Meridian Mobilehome Park was acquired by the Economic Development Agency
("EDA") on March 19,1996, in part with the proceeds of the $4,100,000 San Bernardino Joint
Powers Financing Authority Multifamily H~using Revenue Bonds (Rancho Meridian
. Mobilehome Park Project), Series 1996 ("Bonds"), HOME funds, and a note to the seller of the
park. Most of the following information was presented to the Agency in a staff report
concerning the sale of three mobilehome parks on March 3,1997.
The Rancho Meridian Mobilehome Park ("Rancho Meridian") consists of 143 spaces, is located
at 2686 West Mill Street in the City of San Bernardino, California (the "City") and includes
certain amenities and improvements. Rancho Meridian was acquired, in part, with the proceeds
of Bonds issued in the amount of $4, I 00,000, and approximately $375,000 of HOME funds, and
a seller take-back note in the amount of $682,844.
TRANSFER OF RANCHO MERIDIAN:
Staffis seeking consent to transfer Rancho Meridian to the Rancho Meridian Mobilehome Park
Corporation, a nonprofit corporation which has obtained 501(c)(3) status as part of the
mobilehome park conversion program. The mobilehome park conversion program as adopted by
the Mayor and Common Council and this Commission in December 1993 contemplated the
acquisition of mobile home parks in San Bernardino from private owners with title vesting in the
name of the EDA for an initial period of time. It was contemplated that the EDA would hold
title to the parks until the necessary filings and approvals could be obtained for the eventual
ownership by a nonprofit corporation. Future mobilehome park conversions could then be
accomplished with title vesting directly with the designated nonprofit corporation. It is unlikely
that any of the San Bernardino mobilehome parks presently owned by private parties would be
subdivided into condominium interests with the spaces then being sold to individual residents.
Although a nonprofit organization with a national presence could be obtained as the owner of
Rancho Meridian and other mobilehome parks, the residents would not have the degree of input
into the every day activities as they would in a situation where the residents are required to be
represented on the board of directors. It is common for nationally oriented nonprofit
organizations to operate through a master board of directors with a separate nonprofit corporation
established for each of the locally owned real property assets. In most instances the same
individuals who serve as the board of directors of the national organization also serve as the
board of directors of each of the local subsidiaries.
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COMMISSION MEETING AGENDA
MEETING DATE: 04121/1997
Agenda Item Number:
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ECONOMIC DEVELOPMENT AGENCY STAFF REPORT
Rancho Meridian Mobilehome Park
April 17, 1997
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The EDA has formed the San Bernardino Mobilehome Park Corporation, a California nonprofit
corporation ("SBMHPC") which will act as the oversight nonprofit corporation to each of the
individual park nonprofit corporations, including the Rancho Meridian Mobilehome Park
Corporation. The individual park nonprofit corporations will hold title to the separate
mobilehome parks including Rancho Meridian, upon transfer from the EDA. Nine nonprofit
corporations have been formed including Rancho Meridian Mobilehome Park Corporation. An
advanced ruling and determination letter with regard to the tax-exempt status of each of the
nonprofit corporations was issued by the IRS in Washington, D.C. on December 23, 1996.
The IRS has approved the concept of an oversight nonprofit corporation and separate park
nonprofit corporations. Under this structure the SBMHPC retains certain controls over specified
aspects of the operations and the financial dealings of the individual park nonprofit corporations.
The SBMHPC can assure the Bondholders and the IRS of continuing compliance with the Bond
documents and the tax covenants for tax-exemption of the interest on the Bonds and maintaining
the tax-exemption of the parks' nonprofit corporations. The by-laws and articles of incorporation
of each park nonprofit corporation have been reviewed and approved by the IRS.
The basis under the Internal Revenue Code for the formation of each of the park nonprofit
corporations including Rancho Meridian Mobilehome Park Corporation and obtaining the 501
(c)(3) determination letter from the IRS is to assist in the relief of a "burden upon government".
The "burden upon government" which has been accepted by the IRS results from a history in San
Bernardino of mobilehome park rent control and the EDA sponsored program of conversion of
privately owned mobilehome park rent control to some form of public ownership with resident
control. The IRS required that at least one EDA employee be designated by position to be on the
Board of Directors of the SBMHPC, and the IRS has agreed that designation of the Agency
Administrator will comply with this requirement. Additionally, the boards of directors for each
of the park nonprofit corporations including Rancho Meridian Mobilehome Park Corporation
must have six residents selected in a fair and equitable manner from among all of the residents of
each particular mobilehome park and one additional director who must be a non-resident who
also must be a director of the SBMHPC. In this manner, the IRS will be assured that there are
adequate controls to prevent any private inurement to the residents of the separate mobilehome
parks. No additional restrictions will be imposed upon the board of directors of the SBMHPC
other than to require the Agency Administrator to be a member of the board of directors of the
SBMHPC.
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COMMISSION MEETING AGENDA
MEETING DATE: 04121/1997
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Agenda Item Number:
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ECONOMIC DEVELOPMENT AGENCY STAFF REPORT
Rancho Meridian Mobilehome Park
April 17,1997
Page 3
As a part of the IRS review and approval process for the nine nonprofit corporations, including
the Rancho Meridian Mobilehome Park Corporation, all of the Bond documents and the related
real estate transfer documents from the date of the original acquisitions of each of the EDA
owned mobilehome parks were submitted to the IRS for review. The IRS is typically concerned
with situations where there is a sale of property to a nonprofit corporation and a transfer price
that is determined to be excessive. This situation is viewed by the IRS as benefitting a private
party which can then result in the loss of tax-exemption to both the nonprofit corporation and the
tax-exempt bond financing. The transfer price of each park from the EDA to each of the park
nonprofit corporations, including the Rancho Meridian Mobilehome Park Corporation will be
adjusted by an amount that relates dollar-for-dollar to the costs incurred by the EDA from the
date of initial acquisition of each park to the date of transfer to the park nonprofit corporation.
Such adjusted transfer price assures the residents that the best value possible is transferred to the
park nonprofit corporation and demonstrates to the public that the entire transaction has been
without cost to the EDA. Upon the transfer of title from the EDA, Rancho Meridian
Mobilehome Park Corporation will assume: (i) the bonded indebtedness secured by the
mobilehome park, (ii) the seller take-back note and (iii) the obligation to reimburse the EDA
from future cash flow revenues for all EDA expenditures incurred for each mobilehome park.
Updated appraisal reports will be obtained from Brabant & Associates prior to transfer of each
EDA mobilehome park including Rancho Meridian. The appraisal reports analyze the current
resale value of each particular EDA mobilehome park on the basis of current market conditions,
cash flows for the mobilehome park and the added funds invested by the EDA both in capital
improvements and operating capital. The updated appraisal reports were not a factor in the IRS'
review of the transfer price of the EDA mobilehome parks since the transfer price from the EDA
to each park nonprofit corporation will be adjusted to take into account the funds on deposit
pursuant to the Bond documents and the EDA costs incurred during the EDA ownership of the
mobilehome park.
RESIDENT BOARD OF DIRECTORS:
The residents of Rancho Meridian have previously conducted interim elections to appoint
residents to an interim resident's association with which EDA consultants have been meeting on
a regular basis. On March 6, 1997, the election results were finalized for the Board-elect that
will assume all duties of the nonprofit corporation Board of Directors. Ongoing discussions and
meetings have been held with the resident group regarding the transition of the EDA owned
mobilehome park to the park nonprofit corporation. However, the transfer of Rancho Meridian
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COMMISSION MEETING AGENDA
MEETING DATE: 04121/1997
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Agenda Item Number:
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ECONOMIC DEVELOPMENT AGENCY STAFF REPORT
Rancho Meridian Mobilehome Park
April 17, 1997
Page 4
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will not occur until the resident association has been substituted as the official board of directors
of the nonprofit corporation. EDA staff will want assurances that the members of the Board of
Directors are aware of their responsibility to'maintain the covenants and restrictions under the
Bond documents and to maintain the tax-exemption of the various nonprofit corporations
pursuant to the limitations as may be imposed by the IRS by reason of the 501(c)(3)
determination letters.
COMMUNITY REDEVELOPMENT LAW CONSIDERATIONS:
The Community Redevelopment Law (Health & Safety Code Section 33000, et seq.), requires
California redevelopment agencies to sell real property only after having conducted a public
hearing pursuant to Health & Safety Code Section 33431. Notices of the public hearing have
been duly published. It is necessary for the Commission to conduct the required public hearing,
and on the basis of public input, the Commission will then consider the approval of the transfer
of Rancho Meridian to the Rancho Meridian Mobilehome Park Corporation.
After EDA staff has received the approval from the Commission to execute the final purchase
and sale agreement between the EDA and the nonprofit corporation, the EDA will be in a
position to have Rancho Meridian transferred to the nonprofit corporation.
SALE PRICE DETERMINATION OF RANCHO MERIDIAN:
Rancho Meridian was acquired with a portion of the proceeds of Bonds issued in the principal
amount of $4, I 00,000. The proceeds of said Bonds and other deposits from the HOME funds
were used to additionally fund the Debt Service Reserve Fund equal to $340,456.26, fund the
Capital Reserve Replacement Fund equal to $48,681.00, and fund $24,015.11 into the Interest
Account. The HOME funds in the amount of $375,000 were used upon acquisition to pay the
additional costs of issuance and other expenses associated with the acquisition and the due
diligence investigations. The seller also carried part of the purchase price in the form of a note
in the principal amount of $682,844. It was not financially possible for the Mobilehome
Conversion Consultant fee to be paid in total from the proceeds of the Bonds or from the HOME
funds, and this unpaid principal balance will be transferred as a debt obligation to be assumed by
the Rancho Meridian Mobilehome Park Corporation. An additional promissory note and
subordinate indebtedness will be included within the transfer price to allow the EDA to recapture
the entire principal amount, plus interest, of the prior expenses paid by the EDA relative to the
ownership of Rancho Meridian.
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COMMISSION MEETING AGENDA
MEETING DATE: 04121/1997
Agenda Item Number: <]
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ECONONUC DEVELOPMENT AGENCY STAFF REPORT
Rancho Meridian Mobilehome Park
April 17, 1997
Page 5
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The original appraisal value of Rancho Meridian was determined to be $4,500,000. An updated
appraisal will be completed prior to transfer. The estimated resale price has been calculated at
$5,150,000. The final transfer price will be based upon the following formula: (i) Bond debt
assumed, plus (ii) seller take-back fmancing, plus (iii) EDA unreimbursed expenses, plus (iv) the
unpaid Mobilehome Park Conversion Consultant fee.
RECOMMENDATION:
Staff recommends adoption of the attached Resolutions to authorize the sale of the Rancho
Meridian Mobilehome Park from the EDA ownership to the Rancho Meridian Mobilehome Park
Corporation for a resale price estimated at $5,150,000, based upon final determination and
assumption by the respective nonprofit corporations of the existing bonded indebtedness,
reimbursements to the EDA and assumption of the other obligations as set forth in this EDA staff
report.
RONALD . WINKLER, Director
Development Department
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COMMISSION MEETING AGENDA
MEETING DATE: 04/21/1997
Agenda Item Number: '1