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VII.2. Resolution Providing for the Sale of $9,375,000 General Obligation Bonds, Series 2024 A; Bishop CITY OF HOPKINS City Council Report 2023-015 To: Honorable Mayor and Council Members Mike Mornson, City Manager From: Nick Bishop, Finance Director Date: April 16, 2024 Subject: Authorize Sale of $9,375,000 General Obligation Bonds Series 2024A _____________________________________________________________________ RECOMMENDED ACTION MOTION TO adopt Resolution 2024-030: Providing for the Sale of $9,375,000 General Obligation Bonds, Series 2024A. OVERVIEW Purpose The Series 2024A bonds will be general obligations of the City for which it’s full faith, credit and taxing powers are pledged. The preliminary authorization is for $9.350 million and has been adjusted to reflect actual costs based on approved bids. The bonds are being sold to finance three purposes. • 2024 street and utility reconstruction project in the Central Avenues. The bonds for this purpose will be issued with a 16 year term to come from general tax levy, special assessments and utility revenues. Principal payments will be made over 12 years from 2029 through 2040. • 2025 mill and overlay projects in the Central Avenues. The bonds for this purpose will be issued with a 10 year term to come from a general tax levy. Principal payments will be made over 7 years from 2029 through 2035. Issuance for 2025 portion is being recommended based on timing of future street projects. • 2024 Water & Sewer Utility Projects: Meter Replacement, SCADA Fiber and Lift Station #2 Rehabilitation. The bonds for this purpose will be issued with a 16 year term to come from utility revenues. Principal payments will be made over 12 years from 2029 through 2040. Finance Department Schedule of Principal Payments The bonds being proposed delay the first principal payment from 2026 to 2029. The length of the bonds remains the same with a final payoff scheduled for 2/1/2040. The delayed repayment schedule is being proposed based on near-term tax levy impacts. The following chart shows the projections for the City’s debt service levy based on a traditional repayment schedule and the delayed schedule being proposed. It does not include projected debt levies for projects scheduled in 2025 and later. Traditional Repayment Schedule Increase (Decrease) Delayed Repayment Schedule Increase (Decrease) 2024 4,107,613.00 4,107,613.00 2025 4,420,921.00 7.63%4,149,491.00 1.02% 2026 4,373,199.00 (1.08%)4,101,395.00 (1.16%) 2027 4,227,292.00 (3.34%)4,014,952.00 (2.11%) 2028 3,917,856.00 (7.32%)4,032,637.00 0.44% 2029 3,878,428.00 (1.01%)3,985,460.00 (1.17%) Debt Service Tax Levy Existing Debt & 2024A Projections The proposed repayment schedule also means that a larger amount of principal will be outstanding at any given time. Based on current interest rates, the City would incur $511,109 of additional interest costs over the life of the bonds. Next Steps Adopting the resolution will allow City Staff to work with its municipal advisor Ehlers & Associates to prepare an official statement for the bond sale. The City’s last bond rating was AA+ with a stable outlook. Standard and Poor’s will update the rating before the bonds are sold. City Council is scheduled to award the sale of bonds on May 21. SUPPORTING INFORMATION • Resolution No. 2024-030 • Bond Pre-Sale Report CITY OF HOPKINS, MINNESOTA RESOLUTION NO. 2024-030 RESOLUTION PROVIDING FOR THE ISSUANCE AND SALE OF GENERAL OBLIGATION BONDS, SERIES 2024A, IN THE PROPOSED AGGREGATE PRINCIPAL AMOUNT OF $9,375,000 BE IT RESOLVED By the City Council of the City of Hopkins, Minnesota (the “City”), as follows: Section 1. Authorization. 1.01. Improvement Bonds. (a) Certain assessable public improvements within the City (the “Assessable Improvements”) have been made, duly ordered or contracts let for the construction thereof pursuant to the provisions of Minnesota Statutes, Chapters 429 and 475, as amended (the “Improvement Act”). (b) It is necessary and expedient to the sound financial management of the affairs of the City to issue general obligation bonds in the proposed principal amount of $3,225,000 (the “Improvement Bonds”), pursuant to the Improvement Act, to provide financing for the Assessable Improvements. 1.02. Utility Revenue Bonds. (a) The City engineer has recommended the construction of various improvements to the City’s sewer, water, and storm sewer systems (the “Utility Improvements”). (b) It is necessary and expedient to the sound financial management of the affairs of the City to issue general obligation bonds in the proposed principal amount of $5,505,000 (the “Utility Revenue Bonds”), pursuant to Minnesota Statutes, Chapters 444 and 475, as amended (the “Utility Revenue Act”), to provide financing for the Utility Improvements. 1.03. Street Reconstruction Bonds. (a) Pursuant to Minnesota Statutes, Chapter 475, as amended, specifically Section 475.58, subdivision 3b (the “Street Reconstruction Act”), the City is authorized to finance all or a portion of the cost of street reconstruction projects by the issuance of general obligation bonds of the City payable from ad valorem taxes. 2 (b) On March 1, 2022, following a duly noticed public hearing, the City Council adopted a five (5) year street reconstruction and bituminous overlay plan for the years 2022 through 2026 (the “Street Reconstruction Plan”) describing the streets to be reconstructed, estimated costs, and any planned reconstruction of other streets in the City and approved the issuance of obligations by vote of at least two-thirds of the members thereof, all pursuant to the Street Reconstruction Act. (c) Expenditures described in the Street Reconstruction Plan include 10th Avenue North and 1st Street North; 1st Street South and the South Central Business District; 1st Street North and Lot 700; Robinwood Lane, Highway 7 Service Drive, and 5th Street North; and Washington Avenue North, Jackson Avenue North, and St. Louis Street (the “Street Reconstruction”). (d) The City Council has determined that, within thirty (30) days after the hearing, no petition for a referendum on the issuance of bonds to pay costs of the Street Reconstruction was received by the City in accordance with the Street Reconstruction Act. (e) It is necessary and expedient to the sound financial management of the affairs of the City to issue general obligation bonds in the proposed principal amount of $645,000 (the “Street Reconstruction Bonds”), pursuant to the Street Reconstruction Act, to provide financing for a portion of the costs of the Street Reconstruction. Section 2. Sale of Bonds. (a) To provide financing for the Assessable Improvements, the Utility Improvements, and the Street Reconstruction (collectively, the “Projects”), the City will therefore issue and sell its General Obligation Bonds, Series 2024A (the “Bonds”), in the proposed aggregate principal amount of $9,375,000, pursuant to the Improvement Act, the Utility Revenue Act, and the Street Reconstruction Act (collectively, the “Act”). The principal amount of the Bonds is subject to adjustment in accordance with the official Terms of Proposal to be prepared in connection with the offering and the sale of the Bonds. (b) The City is authorized by Section 475.60, subdivision 2(9) of the Act to negotiate the sale of the Bonds, it being determined that the City has retained an independent municipal advisor in connection with such sale. The actions of the City staff and the City’s municipal advisor in negotiating the sale of the Bonds are ratified and confirmed in all respects. Section 3. Authority of Municipal Advisor. Ehlers and Associates, Inc. (the “Municipal Advisor”) is authorized and directed to negotiate the sale of the Bonds. The City Council will meet on Tuesday, May 21, 2024, or another date selected by City staff, to 3 consider proposals on the Bonds and take any other appropriate action with respect to the Bonds. Section 4. Authority of Bond Counsel. The law firm of Kennedy & Graven, Chartered, as bond counsel for the City (“Bond Counsel”), is authorized to act as bond counsel and to assist in the preparation and review of necessary documents, certificates and instruments relating to the Bonds. The officers, employees and agents of the City are hereby authorized to assist Bond Counsel in the preparation of such documents, certificates, and instruments. Section 5. Covenants. In the resolution awarding the sale of the Bonds, the City Council will set forth the covenants and undertakings required by the Act. Section 6. Official Statement. In connection with the sale of the Bonds, the officers or employees of the City are authorized and directed to cooperate with the Municipal Advisor and participate in the preparation of an official statement for the Bonds and to deliver it on behalf of the City upon its completion. Section 7. Declaration of Official Intent to Reimburse Expenditures. (a) The Internal Revenue Service has issued Treas. Reg. § 1.150-2 (the “Reimbursement Regulations”) providing that proceeds of tax-exempt bonds used to reimburse prior expenditures will not be deemed spent unless certain requirements are met; the City expects to incur certain expenditures with respect to projects that may be financed temporarily from sources other than bonds, and reimbursed from the proceeds of tax-exempt bonds. (b) The City has determined to make a declaration of official intent (the “Declaration”) to reimburse certain costs with respect to the Projects from proceeds of the Bonds in accordance with the Reimbursement Regulations. (c) All reimbursed expenditures will be capital expenditures, costs of issuance of the Bonds, or other expenditures eligible for reimbursement under Section 1.150-2(d)(3) of the Reimbursement Regulations. (d) This Declaration has been made not later than sixty (60) days after payment of any original expenditure to be subject to a reimbursement allocation with respect to the proceeds of the Bonds, except for the following expenditures: (a) costs of issuance of bonds; (b) costs in an amount not in excess of $100,000 or five percent (5%) of the proceeds of an issue; or (c) “preliminary expenditures” up to an amount not in excess of twenty percent (20%) of the aggregate issue price of the issue or issues that finance or are reasonably expected by the City to finance the project for which the preliminary expenditures were incurred. The term “preliminary expenditures” includes architectural, engineering, surveying, bond issuance, and similar costs that are incurred prior to commencement of 4 acquisition, construction or rehabilitation of a project, other than land acquisition, site preparation, and similar costs incident to commencement of construction. (e) This Declaration is an expression of the reasonable expectations of the City based on the facts and circumstances known to the City as of the date hereof. The anticipated original expenditures for the Projects and the principal amount of the Bonds described herein are consistent with the City’s budgetary and financial circumstances. No sources other than proceeds of the Bonds to be issued by the City are, or are reasonably expected to be, reserved, allocated on a long-term basis, or otherwise set aside pursuant to the City’s budget or financial policies to pay such expenditures. (f) This Declaration is intended to constitute a declaration of official intent for purposes of the Reimbursement Regulations. Adopted by the City Council of the City of Hopkins this 16th day of April, 2024.. By: Patrick Hanlon, Mayor Attest: Amy Domeier, City Clerk HP110-109 (JAE) 945446v1 April 16, 2024 PRE-SALE REPORT FOR City of Hopkins, Minnesota $9,375,000 General Obligation Bonds, Series 2024A               Prepared by: Ehlers 3060 Centre Pointe Drive Roseville, MN 55113 Advisors: Stacie Kvilvang, Senior Municipal Advisor Jason Aarsvold, Senior Municipal Advisor Keith Dahl, Municipal Advisor     BUILDING COMMUNITIES. IT’S WHAT WE DO.   Presale Report City of Hopkins, Minnesota April 16, 2024 Page 1 Proposed Issue: $9,375,000 General Obligation Bonds, Series 2024A Purposes: The proposed issue includes financing for the following purposes: To finance the 2024 road and utility reconstruction projects and mill and overlay projects.  Road Improvements - $3,225,000. This portion of the Bonds is being issued for 16 years. Debt service will be paid from special assessments and ad valorem property taxes.  Mill/Overlay - $645,000. This portion of the Bonds is being issued for 10 years. Debt service will be paid from ad valorem property taxes.  Utilities - $5,505,000. This portion of the Bonds is being issued for 16 years. Debt service will be paid from utility revenues. Authority: The Bonds are being issued pursuant to Minnesota Statutes, Chapters:  429 – Road Improvement  444 - Utilities  475.58, subd, 3b – Mill/Overlay  475 – General Bonding Authority 2024 Road Improvement Portion: Because the City is assessing at least 20% of the project costs, this portion of the Bonds may be a general obligation without a referendum and will not count against the City’s debt limit. The City intends to levy a total of $768,978 in special assessments to benefitting property owners, of which $153,796 (20%) is anticipated to be collected in pre-paid assessments (this portion of the Bond issue was reduced accordingly). The remaining $615,182 of special assessments will be collected in years 2025 to 2039 at a rate of 2% over the True Interest Costs (TIC) of the Bonds. Annual assessments are paid on an equal principal basis. In addition, we have capitalized interest through the 2/1/27 payment and are paying interest only through 8/1/28 to offset the tax levy requirement. Utility Portion: Chapter 444 allows cities to issue debt without limitation as long as debt service is expected to be paid from water and sewer revenues. Mill/Overlay Portion: The City held a public hearing on March 1, 2022, for the 2022-2026 Street Reconstruction and Overlay Plan (SROP) for the mill and overlay portion of the Bonds, which provides the authority to issue this portion of the Bonds. In addition, we have capitalized interest through the 2/1/27 payment and are paying interest only through 8/1/28 to offset the tax levy requirement. EXECUTIVE SUMMARY OF PROPOSED DEBT   Presale Report City of Hopkins, Minnesota April 16, 2024 Page 2 The Bonds will be general obligations of the City for which its full faith, credit and taxing powers are pledged. Term/Call Feature: The Bonds are being issued for a term of 16 years. Principal on the Bonds will be due on February 1 in the years 2029 through 2040. Interest will be due every six months beginning February 1, 2025. The Bonds will be subject to prepayment at the discretion of the City on February 1, 2032 or any date thereafter. Bank Qualification: Because the City is expecting to issue no more than $10,000,000 in tax exempt debt during the calendar year, the City will be able to designate the Bonds as “bank qualified” obligations. Bank qualified status broadens the market for the Bonds, which can result in lower interest rates. Rating: S&P Global Ratings "AA+" The City’s most recent bond issues were rated by S&P Global Ratings. The current rating on those bonds is “AA+”. The City will request a new rating for the Bonds. If the winning bidder on the Bonds elects to purchase bond insurance, the rating for the issue may be higher than the City's bond rating in the event that the bond rating of the insurer is higher than that of the City. Basis for Recommendation: Based on your objectives, financial situation and need, risk tolerance, liquidity needs, experience with the issuance of Bonds and long-term financial capacity, as well as the tax status considerations related to the Bonds and the structure, timing and other similar matters related to the Bonds, we are recommending the issuance of Bonds as a suitable option. Method of Sale/Placement: We are recommending the Bonds be issued as municipal securities and offered through a competitive underwriting process. You will solicit competitive bids, which we will compile on your behalf, for the purchase of the Bonds from underwriters and banks. An allowance for discount bidding will be incorporated in the terms of the issue. The discount is treated as an interest item and provides the underwriter with all or a portion of their compensation in the transaction. If the Bonds are purchased at a price greater than the minimum bid amount (maximum discount), the unused allowance may be used to reduce your borrowing amount.   Presale Report City of Hopkins, Minnesota April 16, 2024 Page 3 Premium Pricing: In some cases, investors in municipal bonds prefer “premium” pricing structures. A premium is achieved when the coupon for any maturity (the interest rate paid by the issuer) exceeds the yield to the investor, resulting in a price paid that is greater than the face value of the bonds. The sum of the amounts paid in excess of face value is considered “reoffering premium.” The underwriter of the bonds will retain a portion of this reoffering premium as their compensation (or “discount”) but will pay the remainder of the premium to the City. The amount of the premium varies, but it is not uncommon to see premiums for new issues in the range of 2.00% to 10.00% of the face amount of the issue. This means that an issuer with a $2,000,000 offering may receive bids that result in proceeds of $2,040,000 to $2,200,000. For this issue of Bonds we have been directed to use the net premium to reduce the size of the issue for the project. The resulting adjustments may slightly change the true interest cost of the issue, either up or down. The amount of premium can be restricted in the bid specifications. Restrictions on premium may result in fewer bids, but may also eliminate large adjustments on the day of sale and unintended impacts with respect to debt service payment. Ehlers will identify appropriate premium restrictions for the Bonds intended to achieve the City’s objectives for this financing. Review of Existing Debt: We have reviewed all outstanding indebtedness for the City and find that there are no refunding opportunities at this time. We are working with staff on possibly refinancing the 2023A temporary bonds later this year. We will continue to monitor the market and the call dates for the City’s outstanding debt and will alert you to any future refunding opportunities. Continuing Disclosure: Because the City has more than $10,000,000 in outstanding debt (including this issue) and this issue is over $1,000,000, the City will be agreeing to provide certain updated Annual Financial Information and its Audited Financial Statement annually, as well as providing notices of the occurrence of certain reportable events to the Municipal Securities Rulemaking Board (the “MSRB”), as required by rules of the Securities and Exchange Commission (SEC). The City is already obligated to provide such reports for its existing bonds, and has contracted with Ehlers to prepare and file the reports. Arbitrage Monitoring: The City must ensure compliance with certain sections of the Internal Revenue Code and Treasury Regulations (“Arbitrage Rules”) throughout the life of the issue to maintain the tax- exempt status of the Bonds. These Arbitrage Rules apply to amounts held in construction, escrow, reserve, debt service account(s), etc., along with related investment income on each fund/account. IRS audits will verify compliance with rebate, yield restriction and records retention requirements within the Arbitrage Rules. The City’s specific arbitrage responsibilities will be   Presale Report City of Hopkins, Minnesota April 16, 2024 Page 4 detailed in the Tax Certificate (the “Tax Compliance Document”) prepared by your Bond Attorney and provided at closing. The Bonds may qualify for one or more exception(s) to the Arbitrage Rules by meeting 1) small issuer exception, 2) spend down requirements, 3) bona fide debt service fund limits, 4) reasonable reserve requirements, 5) expenditure within an available period limitations, 6) investments yield restrictions, 7) de minimis rules, or; 8) borrower limited requirements. An Ehlers arbitrage expert will contact the City within 30 days after the sale date to review the City’s specific responsibilities for the Bonds. The City is currently receiving arbitrage services from Ehlers in relation to the Bonds. Investment of Bond Proceeds: Ehlers can assist the City in developing a strategy to invest your Bond proceeds until the funds are needed to pay project costs. Risk Factors: Special Assessments: We have assumed $153,796 in pre-paid special assessments. If the City receives a significant amount more of pre-paid assessments or does not levy the assessments, it may need to increase the levy portion of the debt service to make up for lower interest earnings than the expected assessment interest rate. Other Service Providers: This debt issuance will require the engagement of other public finance service providers. This section identifies those other service providers, so Ehlers can coordinate their engagement on your behalf. Where you have previously used a particular firm to provide a service, we have assumed that you will continue that relationship. For services you have not previously required, we have identified a service provider. Fees charged by these service providers will be paid from proceeds of the obligation, unless you notify us that you wish to pay them from other sources. Our pre-sale bond sizing includes a good faith estimate of these fees, but the final fees may vary. If you have any questions pertaining to the identified service providers or their role, or if you would like to use a different service provider for any of the listed services please contact us. Bond Counsel: Kennedy & Graven, Chartered Paying Agent: Bond Trust Services Corporation Rating Agency: S&P Global Ratings (S&P) Summary: The decisions to be made by the City Council are as follows:  Accept or modify the finance assumptions described in this report  Adopt the resolution attached to this report.   Presale Report City of Hopkins, Minnesota April 16, 2024 Page 5 Pre-Sale Review by City Council: April 16, 2024 Conference with Rating Agency and Due Diligence Call to Review Official Statement: Week of May 6th or 13th Distribute Official Statement: Week of May 6, 2024 City Council Meeting to Award Sale of the Bonds: May 21, 2024 Estimated Closing Date: June 11, 2024 Attachments Estimated Sources and Uses of Funds Estimated Proposed Debt Service Schedule Bond Buyer Index Resolution Authorizing Ehlers to Proceed with Bond Sale EHLERS’ CONTACTS Stacie Kvilvang, Senior Municipal Advisor (651) 697-8506 Jason Aarsvold, Senior Municipal Advisor (651) 697-8512 Keith Dahl, Municipal Advisor (651) 697-8595 Silvia Johnson, Lead Public Finance Analyst (651) 697-8580 Alicia Gage, Senior Financial Analyst (651) 697-8551 PROPOSED DEBT ISSUANCE SCHEDULE EHLERS’ CONTACTS City of Hopkins, Minnesota $9,375,000 General Obligation Bonds, Series 2024A Issue Summary - Principal 2029-2040 Assumes Current Market BQ AA+ Rates plus 50bps Total Issue Sources And Uses Dated 06/11/2024 | Delivered 06/11/2024 Improvement s Street Reconstruc tion Plan Water Sewer Storm Sewer Issue Summary Sources Of Funds Par Amount of Bonds $3,225,000.00 $645,000.00 $2,520,000.00 $1,980,000.00 $1,005,000.00 $9,375,000.00 Prepaid Assessments 153,796.00 ----153,796.00 Total Sources $3,378,796.00 $645,000.00 $2,520,000.00 $1,980,000.00 $1,005,000.00 $9,528,796.00 Uses Of Funds Total Underwriter's Discount (1.100%)35,475.00 7,095.00 27,720.00 21,780.00 11,055.00 103,125.00 Costs of Issuance 41,968.00 8,393.60 32,793.60 25,766.40 13,078.40 122,000.00 Deposit to Capitalized Interest (CIF) Fund 310,445.49 57,560.76 - - - 368,006.25 Deposit to Project Construction Fund 2,987,650.00 575,000.00 2,456,642.00 1,930,825.00 983,725.00 8,933,842.00 Rounding Amount 3,257.51 (3,049.36)2,844.40 1,628.60 (2,858.40)1,822.75 Total Uses $3,378,796.00 $645,000.00 $2,520,000.00 $1,980,000.00 $1,005,000.00 $9,528,796.00 2024A PRESALE GO Bonds | Issue Summary | 4/ 9/2024 | 4:50 PM Page 1 City of Hopkins, Minnesota $9,375,000 General Obligation Bonds, Series 2024A Issue Summary - Principal 2029-2040 Assumes Current Market BQ AA+ Rates plus 50bps Debt Service Schedule Date Principal Coupon Interest Total P+I Fiscal Total 06/11/2024 - - - - - 02/01/2025 - - 217,549.65 217,549.65 217,549.65 08/01/2025 - - 170,256.25 170,256.25 - 02/01/2026 - - 170,256.25 170,256.25 340,512.50 08/01/2026 --170,256.25 170,256.25 - 02/01/2027 - - 170,256.25 170,256.25 340,512.50 08/01/2027 - - 170,256.25 170,256.25 - 02/01/2028 - - 170,256.25 170,256.25 340,512.50 08/01/2028 - - 170,256.25 170,256.25 - 02/01/2029 615,000.00 3.350%170,256.25 785,256.25 955,512.50 08/01/2029 - - 159,955.00 159,955.00 - 02/01/2030 710,000.00 3.350% 159,955.00 869,955.00 1,029,910.00 08/01/2030 - - 148,062.50 148,062.50 - 02/01/2031 735,000.00 3.300% 148,062.50 883,062.50 1,031,125.00 08/01/2031 --135,935.00 135,935.00 - 02/01/2032 755,000.00 3.350% 135,935.00 890,935.00 1,026,870.00 08/01/2032 - - 123,288.75 123,288.75 - 02/01/2033 785,000.00 3.350% 123,288.75 908,288.75 1,031,577.50 08/01/2033 - - 110,140.00 110,140.00 - 02/01/2034 815,000.00 3.450%110,140.00 925,140.00 1,035,280.00 08/01/2034 - - 96,081.25 96,081.25 - 02/01/2035 835,000.00 3.500% 96,081.25 931,081.25 1,027,162.50 08/01/2035 - - 81,468.75 81,468.75 - 02/01/2036 765,000.00 3.650% 81,468.75 846,468.75 927,937.50 08/01/2036 --67,507.50 67,507.50 - 02/01/2037 790,000.00 3.850% 67,507.50 857,507.50 925,015.00 08/01/2037 - - 52,300.00 52,300.00 - 02/01/2038 820,000.00 3.950% 52,300.00 872,300.00 924,600.00 08/01/2038 - - 36,105.00 36,105.00 - 02/01/2039 860,000.00 4.050%36,105.00 896,105.00 932,210.00 08/01/2039 - - 18,690.00 18,690.00 - 02/01/2040 890,000.00 4.200% 18,690.00 908,690.00 927,380.00 Total $9,375,000.00 -$3,638,667.15 $13,013,667.15 - Yield Statistics Bond Year Dollars $97,604.58 Average Life 10.411 Years Average Coupon 3.7279675% Net Interest Cost (NIC)3.8336234% True Interest Cost (TIC)3.8415336% Bond Yield for Arbitrage Purposes 3.7106216% All Inclusive Cost (AIC)3.9988346% IRS Form 8038 Net Interest Cost 3.7279675% Weighted Average Maturity 10.411 Years 2024A PRESALE GO Bonds | Issue Summary | 4/ 9/2024 | 4:50 PM Page 3 City of Hopkins, Minnesota $9,375,000 General Obligation Bonds, Series 2024A Issue Summary - Principal 2029-2040 Assumes Current Market BQ AA+ Rates plus 50bps Debt Service Schedule Date Principal Coupon Interest Total P+I CIF Net New D/S 105% of Total Assessments Water Revenue Sewer Revenue Storm Sewer Revenue Levy/ (Surplus) 02/01/2025 --217,549.65 217,549.65 (89,096.25)128,453.40 134,876.07 -61,666.35 48,467.71 24,742.01 - 02/01/2026 --340,512.50 340,512.50 (139,455.00)201,057.50 211,110.38 77,000.29 96,521.25 75,862.50 38,726.63 (77,000.29) 02/01/2027 --340,512.50 340,512.50 (139,455.00)201,057.50 211,110.38 74,601.08 96,521.25 75,862.50 38,726.63 (74,601.08) 02/01/2028 --340,512.50 340,512.50 -340,512.50 357,538.13 72,201.86 96,521.25 75,862.50 38,726.63 74,225.89 02/01/2029 615,000.00 3.350%340,512.50 955,512.50 -955,512.50 1,003,288.13 69,802.66 280,271.25 217,612.50 38,726.63 396,875.09 02/01/2030 710,000.00 3.350%319,910.00 1,029,910.00 -1,029,910.00 1,081,405.50 67,403.44 279,365.63 218,113.88 117,476.63 399,045.94 02/01/2031 735,000.00 3.300%296,125.00 1,031,125.00 -1,031,125.00 1,082,681.25 65,004.23 278,284.13 218,439.38 120,088.50 400,865.02 02/01/2032 755,000.00 3.350%271,870.00 1,026,870.00 -1,026,870.00 1,078,213.50 62,605.01 277,123.88 218,665.13 117,316.50 402,502.99 02/01/2033 785,000.00 3.350%246,577.50 1,031,577.50 -1,031,577.50 1,083,156.38 60,205.81 275,690.63 218,638.88 119,752.50 408,868.57 02/01/2034 815,000.00 3.450%220,280.00 1,035,280.00 -1,035,280.00 1,087,044.00 57,806.59 279,331.50 218,436.75 122,012.63 409,456.54 02/01/2035 835,000.00 3.500%192,162.50 1,027,162.50 -1,027,162.50 1,078,520.63 55,407.39 277,155.38 217,890.75 118,752.38 409,314.74 02/01/2036 765,000.00 3.650%162,937.50 927,937.50 -927,937.50 974,334.38 53,008.17 279,937.88 217,077.00 120,694.88 303,616.46 02/01/2037 790,000.00 3.850%135,015.00 925,015.00 -925,015.00 971,265.75 50,608.97 276,756.38 221,061.75 117,054.00 305,784.66 02/01/2038 820,000.00 3.950%104,600.00 924,600.00 -924,600.00 970,830.00 48,209.75 278,160.75 219,035.25 118,463.63 306,960.63 02/01/2039 860,000.00 4.050%72,210.00 932,210.00 -932,210.00 978,820.50 45,810.55 278,914.13 221,862.38 119,566.13 312,667.33 02/01/2040 890,000.00 4.200%37,380.00 927,380.00 -927,380.00 973,749.00 43,411.33 278,995.50 218,820.00 120,351.00 312,171.17 Total $9,375,000.00 -$3,638,667.15 $13,013,667.15 (368,006.25)$12,645,660.90 $13,277,943.95 $903,087.13 $3,691,217.10 $2,901,708.83 $1,491,177.26 $4,290,753.62 Significant Dates Dated 6/11/2024 First Coupon Date 2/01/2025 Yield Statistics Bond Year Dollars $97,604.58 Average Life 10.411 Years Average Coupon 3.7279675% Net Interest Cost (NIC)3.8336234% True Interest Cost (TIC)3.8415336% Bond Yield for Arbitrage Purposes 3.7106216% All Inclusive Cost (AIC)3.9988346% Series 2024A GO Bonds #4 | Issue Summary | 4/ 8/2024 | 4:47 PM City of Hopkins, Minnesota $9,375,000 General Obligation Bonds, Series 2024A Issue Summary - Principal 2029-2040 Assumes Current Market BQ AA+ Rates plus 50bps Detail Costs Of Issuance Dated 06/11/2024 | Delivered 06/11/2024 COSTS OF ISSUANCE DETAIL Financial Advisor $78,000.00 Bond Counsel $21,000.00 Rating Agency Fee $21,000.00 Miscellaneous $2,000.00 TOTAL $122,000.00 2024A PRESALE GO Bonds | Issue Summary | 4/ 9/2024 | 4:50 PM Page 8