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Morgan Budget
Attachment 2 MORGAN TOWERS 2011 Budget Narrative SUMMARY The 2011 Budget proposes a rent increase based on the HUD automatic Annual Adjustment Factor (AAF). This is the entire increase to which the building is entitled. Most all expenses have increased since last year's rent increase was effective. We will submit this rent adjustment request and expect the rent increase to be effective September I, 2011. ACCT. DESCRIPTION EXPLANATION 5120 Rental Revenue The proposed rents are as follows: Unit Type # of Units Current Rents Proposed Increase Proposed Rents One -Bedroom 151 $677 $10 $687 One -Bedroom 1 Staff 5220 Vacancy Factor Budgeted at 1% of rents. 5410 Financial Revenue Project Budgeted per audit. Operations 5430 Revenue from Investments - Residual Receipts 5440 Revenue from Investments - Replacements Reserves 5910 Laundry and Vending 6203 Conventions and Meetings 6210 Advertising and Marketing 6250 Other Renting Expenses 6310 Office Salaries 6311 6320 6330 Office Expenses Management Fee Manager's Salaries 6340 Legal Expenses 6350 Auditing Expenses 6351 Bookkeeping Fees / Accounting Services 6390 Misc. Administrative Expenses Budgeted at $0. The amount remains in the residual receipts account and may not be used for operations. Budgeted at $0. The amount remains in the reserve for replacement account and may not be used for operations. Budgeted per audit. Laundry facilities are leased. Budgeted per audit plus $500 for building staff to attend occupancy related training. Budgeted per current plus $500 for classified advertising of rental units. Budgeted per current plus $500 for background screening fees of potential tenants. Budgeted per current plus 5% for assistance in processing HUD paperwork at $630 per month plus $1,250 for additional work related to front-line assistance. Note that there is no longer an office assistant and therefore budget is low compared to audit and current activity. Budgeted per audit plus 5% for telephone and Internet, office equipment and maintenance, printing and copying expenses, office supplies, postage, etc. Budgeted a 0.25% rate increase from 4.75% to 5.0% of net rental and laundry revenue. Budgeted per current expense plus 5% for Patricia Estanciero, Resident Manager, working 32 hours per week, earning $1,733 per month. Note that the manager's salary is split between Morgan and Kimball Towers. Also budgeted for Rosa Flores, Assistant Manager, working 32 hours per week, earning $2,496 per month. Budgeted additional amount for overtime, sick time and salary increases. Budgeted per audit plus $500 for project related legal expenses. Budgeted per audit plus $500 for annual audit, electronic submission and filing fees. Budgeted $750 for quarterly computer maintenance, $765 for project computer software updates plus $1,500 forRealPage Software. Budgeted per current expense for Resident Council at $100 per month and for a service coordinator at $1,000 per month, Also includes an allowable 10% fee (of service coordinator costs) at $1,200 for quality assurance services. Prepared by Falkenberg/Giilliatn & Associates, Inc. • Managing Agents 1560 West Colorado Boulevard, P.O. Box 7070, Pasadena, CA 91109-7070 (323) 258-3512 Morgan Towers ACCT. DESCRIPTION 6450 Electricity 6451 Water 6452 Gas 6453 Sewer 6510 Payroll 6515 Supplies 6520 Contracts 6525 Garbage and Trash Removal 6530 Security Payroll/ Contract 6546 Heating/Cooling Repairs 6711 Payroll Taxes 6720 Property and Liability Insurance 6722 Worker's Compensation 6723 Health Insurance & Other Employee Benefits 6790 Misc. Taxes, Licenses and Permits 6820 Interest on Mortgage Payable 6850 Moitgage Insurance Premium Reserve for Replacement Deposits Principal Payments Required 2011 Budget Narrative EXPLANATION Page 2 Budgeted per audit plus 5%. Budgeted per 12-month total of $33,890 plus 5%. Budgeted per audit plus 5%. Budgeted per audit plus 5%. Current is low because Morgan Towers has not received sewer bill from Public Works for reimbursement. Budgeted per current expense plus 5% for Roberta Estanciero, Superintendent, working 19 hours a week earning $2,022 per month. Nate that the Superintendent's salary is split between Morgan and Kimball Towers. Also budgeted for Philip Flores, Assistant Superintendent, working 37 hours a week earning $2,912 per month and for Keyanue McCallon, Maintenance working 40 hours a week earning $3,467. Budgeted additional amount for overtime, sick time and salary increases. Budgeted per current (less $16,769 for refrigerators and stoves, reimbursed from the reserve fund) phis 5% for cleaning and plumbing supplies, electrical and maintenance supplies, appliance parts, paint, and hardware and tools, etc. Budgeted per audit (less $I71,031 for capital needs items) plus 5% for elevator maintenance, plumbing and electrical repair, carpet cleaning, landscaping, exterminating, generator service, etc. Budgeted per audit plus 5%. Budgeted per audit plus 5% for guard service, quarterly fire alarm inspections, annual fire alarm monitoring, fire/sprinkler alarm repairs, smoke detector purchases and installation, and fire extinguisher service. Budgeted per audit plus 5% for heating and cooling repairs. Budgeted at 7.65% of salaries for Social Security and Medicare plus $224 each for SUI/ETT taxes. Budgeted per audit plus 5% for property and liability insurance. Budgeted per current premium of$15,133 plus 5%. Budgeted per current expense plus 5% for four employees at monthly cost of $699.38 each for health insurance, $5.90 each for life insurance, and $15.05 each for dental insurance. In addition, budgeted for pension cost which is 5% of each employee's base payroll. Budgeted per audit plus $500 for elevator inspection fees, generator permits, and other misc. fees. Budgeted per amortization schedule. Budgeted per amortization schedule. Budgeted per monthly deposit of $3,127, Budgeted per amortization schedule. May 19, 2011 Prepared by Falkenberg/Gilllaan & Associates, Inc. ■ Managing Agents 1560 West Colorado Boulevard, P.O. Box 7070, Pasadena, CA 91109-7070 ■ (323) 258-3512 Budget W©rksheet U.S. Department of Housing OMB Approval No.2502-0324 g (exp. 09l312011) Income and Expense Projections and Urban Development Office of Housing Federal Housing Commissioner Public reporting burden for this collection of information is estimated to average 1.5 hours per response. including the time for reviewing instructions, searching existing dale Sources, gathering and maintaining the data needed, and complellng end reviewing the collection of information. This agency may not collect this information, and you are not required to complete this form, unless it displays a currently valid OMB control number. This Information is collected in accordance with TIOe 11 of the National Housing Act which requires that HUD regulate rents for certain cooperative end subsidized rental projects. The Department formulated the processes by which owners could request increases. The requirements for tenant participation In the rent increase process, which Is included In Section 202 (b) of the HCD Amendments of 1978, necessitated that the Department design procedures to ghre consideration for tenant comments. The information gathered Is not of a confidential nature. The information Is required In order to obtain benefits. Project Number 129-38013 Name of Project MORGAN TOWERS Description of Account ACct. No. Profit/Loss (FYE 6/30/2610) PUPM 151112 Current FY (no. of mos. 9) PUPM 151/9 Budget from 9/1111-8l31l12 PUPM 151/12 Rental Rent Revenue - Gross Potential 5120 511,165 282.10 375,910 276.61 541,543 296.86 Income Tenant Assistance Payments 5121 663,850 366.3E 534,421 393.25 703,301 388.14 5100 Rent Revenue - Stores & Commercial 5140 - - - Garage & Parking Spaces 5170 - - - F'lexlble Subsidy Revenue 5150 - - - Miscellaneous Rent Revenue 5190 - - - Excess Rent 5191 - - - Rent Revenue/Insurance 5192 - - - Spacial Claims Revenue 5193 - - - Retained Excess income 5194 - - - Total Rent Revenue Potential at 10o9,6Occupancy 5100T 1,175,016 648.46 910,331 669.85 1,244,844 687.00 Vacancies Apartments 5220 6,060: 3.34 3,252 2:39. 12,446 6:87 6200 Stores and Commercial 5240 - - - Rental Concessions 5250 110 : 0.06 1,047 0.77 - Garage & Parking Spaces 5270 - - - Miscellaneous 5290 - - Total Vacancies 5200T 6,170 3.41 4,299 3.16 12,448 6.87 Net Rental Revenue (Rent Revenue less Vacancies) 5152N 1,168,845 645.06 906,032 666.69 1,232,396 680.13 Income Nursing Homes/Assisted Living/Board & Care! Other 5300 Elderly Care! Coop! Other Revenues 6300 Financial Revenue - Project Operations 5410 .82 : 0.05 20 0.01 82 0.05 Financial Revenue Revenue from Investments - Res. Rec, 5430 485 . 0,27- - - 5400 Revenue from Investments - Rept. Res 5440 2,529 1,40 - - Revenue from Investments - Miscellaneous 5490 - - - - Total Financial Revenue 5400T 3,096 1.71 20 0.01 82 0.05 Other Laundry and Vending Revenue 5910 6,767 : 3.75 5,367 3.95 . 6,787 3.75 Revenue Tenant Charges 5920 - - - 6900 Interest Reduction Payments Revenue 5945 - - - Gifts (nonprofits) 5970 - - - Miscellaneous Revenue 5990 255 0.14 100 . 0.07 - Total Other Revenue 5900T 7,042 3.89 6,467 4.02 6,787 3.75 Total Revenue 5000T 1,178,983 660.65 911,519 670.73 1,239,266 683.92 Admin. Convenlens and Meetings 6203 2,228 . 1.23 1,510 1.11 :. 2,728 1.51 Expenses Management Consultants 8204 - - - 6200/ Advertising and Marketing 8210 1,11E 0.62 1,081 0.80 1;616 :0.89 6300 Other Renitng Expense 6250 - 1,04.E 0.77 1,548 0.85 Office salaries 6310 24440 - 13.49 12,679 9.33 9,168 '5.07. Office Expenses 8311 16,222 : 8.95 6,785 4.99 17,033 9.40 Office or Model Apartment Rent 6312 - - - - Management Fee 8320 52,412 20,92 42,1.88 31.04- '61,959 34.1'99 Manager or Superintendent Salaries 6330 54,49.E , 30.0E 42,864 31.54 58,290 32.17 Administrative Rent Free Unit 6331 Legal Expenses - Project 6340 1,370 0.76 1;060 0.79 1,870 1.03; Audit Expenses 6350 8,725 4:82 2,000 1,47 9,225 .5.09' Bookkeeping Fees/Accounting Services 6351 875 0.48 2;890 2.13: 3,166 1.75. Miscellaneous Administrative Expenses 6390 13,200 : 7.28 '9,900 7.2E 14,400 7.95 Total Administrative Expenses M y 6263 T 175,088 W 96.63 124,026 91.26 181,025 99.90 Previous edillons are obsotele page 1of2 ref. Handbook 4350.1 form HUD-92547-A 812000) Project Number Name of Project 129-38013 MORGAN TOWERS Description of Account Acct. No. Prc®t!Loss (FYE 813012010) PUPM 151/12 Current FY (no. of mos. 9) PUPM 15119 Budget from 911111.8131112 PUPM 151112 Utilities FuelOil/Coal 6420 6400 Electricity 6450 43,224 23.85 29,836 21.95 45,385 25.05 Water 6461 31,658. 17.47 25,258 18.59 35,585 19.64 Gas 6452 36,068 19.91 27,11,6 • 19.95 37,871 20.90 Sewer 6453 45,600 25.17 0 - 47,880 26.42. Total Utilities Expense 6400 T 166,560 86.40 82,210 60.49 166,721 92.01 Operating & Payroll 6510 106,225 . 58.62 96,901 71.30 113,346 62.55 Malnt. Supplies 6515 69,708 38.47 37,305 27.4.5 55,586 30.68 Expenaes Gontmcls 6520 356,393 • 196.68 104,305 76.75 194,630 107.41 6800 Operating end Maintenance Rent Free Unit 6521 - - - ~ Garbage and Trash Removal 6525 13,127 7.24 9,692 , 7.13 13,783 7.61 Security Payroll/Contract 6530 31,723 17.51 21,391 15.74 33,309 18.38 Security Rent Free Unit 6531 - - - HeatinglCooling Repairs and Maintenance 654E 31,356 17.30 22,483 - 16.54 32,924 18.17 Snow Removal 8548 - - - Vehicle & Matnt. Equip. Oper. and Repair 6570 - - - - Misc. Operating & Maintenance Expenses 6590 - - - Total Operating & Maintenance Expenses 6600 T 608,532 335.83 292,077 214.92 443,578 244.80 Taxes & Real Estate Taxes 6710 - Insurance Payroll Taxes (Project's share) 6711 16,270 _ 8.98 13,754 10.12 14,250 7.86 6700 Property and Liability Insurance (Hazard) 6720 33,671 18,69 24,563 18.07 35,565 19.63: Fidelity Bond Insurance 6721 - - Workmen's Compensation 6722 11,992 6.62 11,350 8.35 15,890 8.77 Health Insurance & Other Employee Benefits 6723 32,785 18.09 1.9,217 14.14 43,883 24.22, Misc. Taxes, Licen., Permits, & Insurance 6790 1,654 0.91 1,681 1.24 2,181 1.20 Total Taxes & Insurance 6700T 96,572 53.30 70,565 51,92 111,769 61.68 Financial Interest on Mortgage Payable 6820 168,132. 92.79 117,710 86,62 141,664 78.1.3 Expenses Interest on Notes Payable (Long Term) * 6830 6800 Interest on Notes Payable (Short -Term) * 6840 Mortgage Insurance Premium/Service Charge 6850 .12;8.50 7.09 11,687 .8:60 10,615 5.86, Miscellaneous Financial Expenses 8890 Total Financial Expenses 6800 T 180,982 99.88 129,397 95.21 152,179 83.98 Expenses Nursing Homes/Assisted LlvinglBoard & 6900 Care/Other Eld. Care! Coop/ Other 8900 Total Cost of Operations 6000T 1,217,724 672.03 698,274 513.81 1,065,272 582.38 Reserve for Replacements Dep. Required 37;524 20,71 28,143 20.71 37;624 20.71 Principal Payments Required 191,924 105.92 152,332 112.09 218,492 120.58 Debt Service for other approved loans Debt Service Reserve (if required) General Operating Reserve (Coops) (1ii PO Total Cash Requirements 1,447,172 798.66 '878,749 646.61 1,311,288 723.67 Less Total Revenue 1,178,983 650.65 1. , t(911,519 670.73 1,239,265 683.92 Net Cash Surplus (Deficiency) (268,189) (148.01) 32,770 24.11 (72,023) (39.75) 5/19/2011 I hereby cortify that all the information stated herein, as well as any information provided in the accompaniment herewith, is true and accurate. Warning: HUD will prosecute false claims and statements. Conviction may result in criminal and/or civil penelties. (1 a U.S.C. 1001, 1010, 1012; 31 U.S.C. 3`129, 3802) (S(gnature) Date (mmrddlyyyy) Prdvlou� ecjitIons are obsolete *HUD Approved Secondary Financing page 2 of 2 ref. Handbook 4350.1 form HUD-92547-A {812000) Only for Budget Projections. Morgan Tower Capital Improvement Budget Roofing Demolition and Reinstallation - $140,000 HVAC upgrades to Ventilation Systems - $110,000 Total $250,000