HomeMy WebLinkAboutAttachment 3: Kimball BudgetKIMBALL TOWERS
2012 Budget Narrative
Attachment 3
SUMMARY
The 2012 Budget for Kimball Towers proposes a rent increase due to increases in utility, administration and insurance costs.
Other expenses that the building must pay for have also increased. Last year's rents increase was effective September 1, 2011.
We are proposing this rent adjustment request to be effective September 1, 2012. Currently residents pay 30% of income up to a
maximum of$585.
ACCT. DESCRIPTION
EXPLANATION
5120 Rental Revenue The proposed rents are as follows:
5220 Vacancy Factor
5410 Financial Revenue -Project
Operations
5440 Revenue from Investments -
Replacements Reserves
5910 Laundry and Vending
5990 Misc. Revenue
6203 Conventions and Meetings
6204
6210
6310
Managetnent_.Consultants_
Advertising/Marketing
Office Salaries
6311 Office Expenses
6320 Management Fee
6330 Manager's Salaries
Unit Type
# of
Units
Current
Rent
Proposed
Increase
Total
Rent
One -Bedroom
151
$585
$13
$598
Budgeted at 1% of rents.
Budgeted per audit.
Budgeted at $0. The amount remains in the reserve for replacement account and may
not he used for operations.
Budgeted per audit for laundry and water vending income.
Budgeted per audit for key income and other miscellaneous revenue,
Budgeted per current for the following training:
• Annual occupancy seminar at $2,700, which includes professional training,
food, lodging and mileage for office staff.
• 2 annual occupancy -related classes at $300 for office staff.
• Annual maintenance seminar at $1,000 for maintenance staff.
Budgeted at $2(1,0t0 foran-assefrrtanagement-fee:
Budgeted at $500 for classified advertising of rental units.
Budgeted per current plus 5% for assistance in processing rents at $628 per month
plus $1,500 for additional work related to front-line assistance. Also budgeted for
office assistant, working 40 hours per week at $2,947 per month plus additional
atnount for sick, overtime and salary increase.
Budgeted per audit plus 5% for telephone and Internet, office equipment and
maintenance, printing and copying expenses, office supplies, postage, etc...
Budgeted at current fee of 7.50% of net rental and laundry revenue.
Budgeted per current expense plus 5% for Patricia Estanciero, Resident Manager,
working 32 hours per week, earning $1,803 per month. Note that the manager's
salary is split between Morgan and Kimball Towers. Also budgeted for Flora
Gouleva, Assistant Manager, working 32 hours per week, earning $2,496 per month.
Budgeted additional amount for overtime, sick and salary increases.
6331 Admin. Rent -Free Units Budgeted at $585 each per month for the manager's unit and assistant manager's unit.
6340 Legal Expenses Budgeted per audit plus $500 for project related legal expenses.
6350 Auditing Expenses Budgeted per audit plus $500 for annual audit, electronic submission and filing fees.
6351 Bookkeeping Fees / Budgeted for project computer software updates at $803, project computer
Accounting Services maintenance at $945 and web -based occupancy software at $1,365, Also added
allowable bookkeeping fees of $2 PUPM for centralized services.
Prepared by Faikenberg/Gillizan &a Associates, Inc. r Managing Agents
1560 West Colorado Boulevard, P.O. Box 7070, Pasadena, CA 91109-7070 • (323) 258-3512
Kimball Towers
ACCT. DESCRIPTION
6390 Misc. Administrative
Expenses
6450 Electricity
6451 Water
6452 Gas
6453 Sewer
6510 Payroll
6515 Supplies
6520 Contracts
6525 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 R. Other
Employee Benefits
6790 Misc. Taxes, Licenses and
Permits
Reserve for Replacement
Deposits
2012 Budget Narrative Page 2
EXPLANATION
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.
Budgeted per 12-rnonth total of $44,756 plus 5%.
Budgeted per 12-month total of $35,149 plus 5%.
Budgeted per audit plus 5%.
Budgeted per audit plus 5%.
Budgeted per current expense plus 5% for Roberto Estanciero , Superintendent,
working 40 hours a week earning $1,803 per month. Note that the Superintendent's
salary is split between Morgan and Kimball Towers. Also budgeted for Iordan
Gouleva, Assistant Superintendent, working 40 hours a week earning $3, 120 per
rnonth and for Charles Ray, Maintenance working 40 hours a week earning $3,120.
Budgeted additional amount for sick, overtime and salary increases.
Budgeted per audit plus 5% for cleaning supplies, plumbing supplies, electrical and
maintenance supplies, appliance parts, paint, and hardware and tools, etc.
Budgeted per audit 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 alarrunnnitoring,...fire/spt )kler alarua-repairs; smoke-detector--purchases-and
installation, and fu-e extinguisher service.
Budgeted per audit plus 5% for heating and cooling repairs. Current is high due to
repair of boiler at $7,681 and circulating/start pumps at $3,930.
Budgeted per audit plus 5% of Social Security, Medicare, and SIJI/ETT employee
taxes.
Budgeted per current premium of $32,400p1us 5% for property and liability
insurance. Auditis low due to insurance reimbursements of $10,910 for property
damages.
Budgeted per audit plus 5% for worker's compensation insurance.
Budgeted per current expense plus 5% for three employees at monthly cost of
$758.83 each for health insurance, $5.90 each for life insurance, and $15.05 each Par
dental insurance. In addition, budgeted for pension cost which is 5% of each
employee's base payroll
Budgeted per current plus 5% for elevator permit and inspection fees at $850, annual
emissions fee at $319, and I-Iazmat materials fee at $314.
Budgeted per monthly deposit of $7,000.
May 3, 2012
Prepared by Fa kenberg/Gilliam & As8ociates, Inc. ■ Managing Agents
1560 West Colorado Boulevard, P.O. Box 7070, Pasadena, CA 91109-7070 • (323) 258-3512
Budget Worksheet
income and Expense Projections
U.S. Department of Housing
and Urban Development
Office of Housing
Federal Housing Commissioner
OMB Approval No, 2502-0324
(axp. 12/3112014}
Public reporting burden for this collection of Information Is estimated to average 1.5 hours per response, inciuding the time far reviewing instructions, searching existing dale sources,
gathering and maintaining the data needed, and completing and reviewing the collection of information. This agency may nal collect this information, and you are not required to complete
this form, unless it displays a currently valid OM6 control number.
This information is collected in accordance with Title II of the National Housing Act which requires that HUD regulate rents far certain cooperative and 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 give consideration tar tenant comments. The information gathered is not of a confidential nature.
The information is required in order to obtain benefits.
Project Number Name of Project
Description of Account
Rental Rent Revenue - Gross Potential
Income Tenant Assistance Payments
5100 Rent Revenue - Stores & Commercial
Garage & Parking Spaces
Flexible Subsidy Revenue
Miscellaneous Rent Revenue
Excess Rent
Rent Revenue/Insurance
Special Claims Revenue
Retained Excess income
Acct
No.
5120
5121
5140
5170
5180
5190
5191
5192
5193
5194
Audit
, (FYE 613012011)
PUPM
151112
516,346 284.96
470,359
259.58
KIMBALL TOWER
Current FY ! PUPM
(no. of mos. 9) J 15119
376,741
412,150
Budget from
9/1 /12-8/31 /13
277.22
303.27
567,039
516,537
PUPM
151/12
312.94
265.06
Total Rent Revenue Potential al 100% Occupancy
Vacancies Apartments
5200 Stores and Commercial
5100T
5220
5240
986,705 544.54
4, 560
2.52
788,891
469
580.49
0.35
1,083,576 598.00 i
10,836 5.98
Rental Concessions
Garage & Parking Spaces
Miscellaneous
Total Vacancies
5250
5270
5290
Net Rental Revenue (Rent Revenue less Vacancies)
5200T 4,560
2.52
5152N 982,145 542.02
tneerne Nursing Homes/Assisted Living/Hoard & Care/ Other
5300 Elderly Care/ Coop/ Other Revenues
469
788,422
0.35
580.15
10,836 5.98
1,072,740
592.02
Financial Financial Revenue - Project Operations
Revenue Revenue from Investments - Res. Rec.
5300
5410
5430
31
0.02
15
0.01
31
0.02
5400 Revenue from Investments - Repl. Res
Other
Revenue
5900
Admin.
Expenses
62001
6300
Revenue from Investments - Miscellaneous
5440
5490
2,565 1.42
Total Financial Revenue
Laundry and Vending Revenue
Tenant Charges
5400T
2,596
5910 7,038
5920
interest Reduction Pay.ments.Revenue.
Gifts (nonprofits)
Miscellaneous Revenue
Total Other Revenue
Total Revenue
Conventions and Meetings
Management Consultants
Advertising and Marketing
Other Renting Expense
5945
5970
5990
320
1.43
3.86
0.18
15
4,995
0.01
3.68
31
7,038
-
0,02
3.88
506
0.37
320
0.18
5900T
5000T
6203
6204
7,358
992,099
4,185
4.06
547.52
2.31
5,501
793,938
3,238
4.05
584,21
2.38
7,358
1,080,129
6210
4,000
20,000
4.06
596.10
2.21
11.04
6250
52
0.03
Office Salaries
Office Expenses
Office or Model Apartment Rent
5310
6311
6312
47,793
19,337
26.38
10.67
32,470
15,820
23.69
11.64
Management Fee
Manager or Superintendent Salaries
Administrative Rent Free Unit �rn
Legal Expenses - Project
Audit Expenses
Bookkeeping Fees/Accounting Services
Miscellaneous Administrative Expenses
Total Administrative Expenses
Previous editions are obsolete
5320
6330
6331
6340
6350
6351
70,343
48,681
13,600
1,080
3,000
4,190
6390
38.82
26.87
7.51
0.60
1.66
2.31
13,445 7.42
57,767
41,458
10,160
1,975
9,900
6263 T 225,706 124.56 172,788
42.51
30.51
7.48
1.45
7.28
127,14
page 1 of 2 ref. Handbook 4350.1
500
0.28
49,035 27.06
20,304 f 11,21
60,983 t 44.69
32.65
7-92
1,580 i 0.87 ,f
3,500 i 1.93
6,737 f 3.72'I
14,400 7.95Ij
274,554 I 151.52.11
form HUD-92547-A (8/2000)
59,163
14,352
Project Number
Name of Project
KIMBAL
Description of Account a
�Fuel
Acct,
No.
Audit
(FYE6/30/2011}
PUPM
151/12
Current FY
(no.ofmos. 9)
PUPM
151/9
Budget from
9/1/12-8/31/13
PUPM
151/12
Utilities Oil/Coal
6420
6400 Electricity
6450
44,255
24.42
33,578
24.71
46,994
25.93
Water
6451
26,893
14.84
23,978
17.64
36,906
20.37
Gas
6452
53,441
29.49
37,259
27.42
56,113
30,97
Sewer
6453
45,300
25.00
45,300
33.33
47,565
26.25
Total Utilities Expense
6400 T
169,889
93.76
140,115
103.10
187,578
103.52
Operating & Payroll
6510
103,853
57.31
81,256
59.79
108,838
60.07
Maint. Supplies
Expenses
6515
47,791
26.37
25,481
18.75
50,181
27.69
Contracts
6500
6520
186,842
10311
98,008
72.12
196,184
108.27
Operating and Maintenance Rent Free Unit
6521
-
-
-
Garbage and Trash Removal
6525
13,584
7.50
9,525
7.01
14,263
7.871
Security Payroll/Contract
6530
30,825
17.01
22,978
16.91
32,366
17.86
Security Rent Free Unit
6531
-
-
Heating/Cooling Repairs and Maintenance
6546
19,017
10.50
26,129
19.23
19,968
11.02
Snow Removal
6548
-
-
-
Vehicle & Maint. Equip. Oper. and Repair
6570
-
-
-
Misc. Operating & Maintenance Expenses
6590
-
-
Total Operating & Maintenance Expenses
6500 T
401,912
221.81
263,377
193.80
421,800
232.78
Taxes & Real Estate Taxes
6710
-
-
Insurance Payroll Taxes (Project's share)
6700
6711
18,213
10.05
13,509
9.94
19,124
10.55
Property and Liability Insurance (Hazard)
6720
21,339
11.78
24,300
17.88
34,020
18.77
Fidelity Bond Insurance
6721
-
-
-
Workmen's Compensation
6722
15,467
8.54
14,304
10.53
16,240
8.96
Health Insurance & Other Employee Benefits
6723
24,456
13.50
17,781
13.08
38,723
21.37
Mlsc. Taxes, Licen., Permits, & Insurance
6790
633
0.35
850
0.63
1,557
0.86
Total Taxes & Insurance
6700T
80,108
44.21
70,744
52.06
109,664
60.52
Financial Interest on Mortgage Payable
6820
-
-
_
-
Expenses Interest on Notes Payable (Long -Term)'
6800
6830
1
Interest on Notes Payable (Short-Terrn)'
6840
p
I
Mortgage Insurance Premium/Service Charge
6850
-
-
- J
Miscellaneous Financial Expenses
6890
Total Financial Expenses
6800 T
-
_
-
_
-
Expenses Nursing Homes/Assisted Living/Board &
6900 CarrJOther twld. Garet Coop/Other
6900
i_
Total Cost of Operations
6000T
877,615
484.33
647,024
476.10
.
993,596
548.34
Reserve for Replacements Dep. Required
84,000
46.36
63,000
46.36
84,000
46.36
Principal Payments Required._:...
_ ...
Debt Service for other approved loans
Debt Service Reserve (if required}
General Operating Reserve (Coops}
Total Cash Requirements
961,615
530.69
710,024
522.46
1,077,596
594,70
Less Total Revenue
992,099
547.52
793,938
584.21
1,080,129
596.10
Net Cash Surplus (Deficiency)
30,484
16.82
83,914
61.75
2,533
1.40
5/3/2012
i hereby certify 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 penalties. (1 B U.S.C. 1001, 1010, 1012; 31 U.S.C. 3729, 3802)
(Snature} Date (mmldd/yyyy)
Previ ,Ions are obsolete *HUD Approved Secondary Financing page 2 of 2
Only for Budget Projections.
ref. Handbook 4350.1 form HUD-92547-A (B12000) ---�
CAPITAL IMPROVEMENT BUDGET
KIMBALL TOWER
• Replace boilers: Estimate: $205,OOO/Paid by replacement reserves.
Up -grade hot water supply piping: Estimate: $35,000/Paid by replacement reserves.
• Modernize elevators: Estimate $225,OOO/Paid by replacement reserves.