CR 08-043 Write off HCA, Inc. Cash Flow Loan
April 11 , 2008
City Council Report 2005-043
Write Off HeA, Inc. Cash Flow Loan
Proposed Action
Staff recommends adoption of the following: Move to approve the write-off of the HCA. Inc
cash flow loan in the amount of $84.000 with funds to come from the Arts Center Fund.
Overview
During 2006 and into 2007 HCA, Inc. was experiencing significant cash flow shortages due to
the loss of several contributors. In addition due to the economy general donations have been
down as well. As a result the city made three cash flow loans to HCA, Inc over a period of 15
months. During 2007 HCA, Inc. city staff and city council continued to meet to develop a work
plan for the continued existance of HeA, Inc and when it became aparant that a new working
model needed to be formed this group spent the remainder of the year developing a new model
for HCA, Inc and thus Friends of the Hopkins Center for the Arts was formed. The last piece of
this transisition is to take action on the $84,000 cas flow loan.
Primary Issues
HCA, Inc has evolved. into Friends of the Hopkins Center for the Arts and their mission has
changed from programming to membership and fund raising in support of the Arts Center. The
programming activities previouslyhandeled by HCA, Inc have been folded into the operations
of the Hopkins Center for the Arts. As a result we need to take action to resolve the
outstanding cash flow loan of HCA, Inc.
Supportin~ Information
. Memo dated 3-27-2008
~r~
Christine M. Harkess, CPA, CGFM
Finance Director
Financial Impact: $ 84.000 Budgeted: Y/N _ N---X- Source: Art Center Fund
Related Documents (CIP, ERP, etc.): Notes:
CITY OF HOPKINS
MEMORANDUM
Date:
To:
March 27, 2008
Mayor & City Council
Christine Harkess, Finance Director
From:
Subject: HCA Inc Cash Flow Loan
During 2006 and into 2007 HCA, Inc experienced significant cash flow shortages which
eventually resulted in organizational changes to HCA, Inc. As of December 31, 2007 HCA, Inc
no longer exists as an entity and its programming activities were folded into the Hopkins Center
for the Arts. Beginning in 2008 HCA, Inc became Friends of the Hopkins Center for the Arts
and its sole purpose is fund raising to support the Arts Center and its programming.
Late in 2006 HCA, Inc requested and received a $25,000 cash flow loan to sustain its
programming activities and presented to the council a work plan on how they were going to turn
their cash flow situation around. In first quarter 2007 HCA, Inc was still experiencing cash flow
shortages and in order to pay its vendors and continue to operate and book venues they again
requested and received a $25,000 loan from the city. Early in 2007 staff and council continued
to meet with HCA, Inc to explore options for their continued existence and methods to turn their
cash flow situation around. By the summer of 2007 it became apparent that the work plan was
not successful and a decision was made to fold HCA, Inc's programming function into the Arts
Center operations. The remainder ofthe year was spent working out the details for closing HCA,
Inc and moving its programming operations to the Art Center.
In fourth quarter 2007 as HCA, Inc. worked towards closing their programming operations a
number of vendor invoices remained outstanding and because HCA, Inc had insufficient funds to
pay those vendors they requested a final loan of $34,000 from the city to close their books. In
total $84,000 was loaned to HCA,Inc over a 15 month period.
Since HCA, Inc is no longer an entity and their programming operations have become part ofthe
Arts Center operations we need to take final action and write off the cash flow loan. Staff plans
to place on the April 15th council agenda action to write off this loan, however we wanted to give
you a heads up and a refresher on the history of the loans. The Arts Center Fund made the loans
to HCA, Inc and will absorb the cash flow loan write-off. Please let Rick or I know if you have
any questions on this proposed action. The Arts Center staff will be at the April 22nd council
work session to update the council on the activities of the new model and how its working as we
move forward to ensure the success of the Arts Center and the programming activities that
supports it.