HomeMy WebLinkAboutStaff Report 325-10TO: HONORABLE CITY COUNCIL
FROM: CITY MANAGER DEPARTMENT: ADMINISTRATIVE
SERVICES
DATE: AUGUST 2,2010
REPORT TYPE: PUBLIC HEARING CMR: 325:10
SUBJECT: TEFRA Hearing Regarding Conduit Financing for the Keys Family Day
School Project Located at 3981 El Camino Real and 2890 Middlefield Road,
Palo Alto, and Approving the Issuance of Revenue Bonds by the California
Municipal Finance Authority for the Purpose of Financing and/or Refinancing
the Acquisition, Construction, Improvement and Equipping of Educational
Facilities and Certain Other Matters Relating Thereto for the Benefit of Keys
Family Day School, Inc.
RECOMMENDATION
1) Conduct a public hearing under the requirements of the Tax Equity and Fiscal
Responsibility Act of 1983 (TEFRA) and the Internal Revenue Code of 1986, as
amended (Code); and
2) Adopt a resolution (Attachment A) approving the issuance of the bonds by the California
Municipal Finance Authority (CMFA) for the benefit of Keys Fnmily Day School, Inc.
(BolTower) in financing Keys Family Day School.
BACKGROUND
Keys Fnmily Day School, Inc. (Keys) requested that the CMFA serve as the municipal iSl.'Uer of
bonds for the Keys Family Day School project in an aggregate principal nmount not to exceed
$20,000,000 of tax exempt revenue bonds. Proceeds from the issuance of the bonds will be used
to: (i) fund the demolition of an existing facility and the construction and equipping of one or
more new buildings to be used as educational facilities on the Corporation's property located at
3981 El Camino Real, Palo Alto, California (the "EI Cnmino Cnmpus"), including furniture,
fixtures and equipment and design, architectural, engineering, project management, project
consultants and other similar expenses relating thereto, (ii) fund cCltain other capital
expenditures, renovations, equipment and relocation expenditures at the EI Cnmino Cnmpus and
the Corporation's property located at 2890 Middlefield Road, Palo Alto, California (the
"Middlefield Cnmpus"); (iii) refmance an existing bank loan used to acquire and improve the EI
CMR:325:1O Page I of4
Camino Campus; and (iv) pay other expenses related to the issuance of the Bonds, including but
not limited to funding a de bt service reserve fund, costs of issuance, and capitalized interest
(collectively, the "Project"). The Project will be owned and operated by the Corporation.
In order for all or a portion of the bonds to qualify as tax-exempt bonds, the City of Palo Alto
must conduct a public hearing (TEFRA Hearing), providing the members of the community an
opportunity to speak in favor of or against the use of tax-exempt bonds for the financing of the
project. Prior to the hearing, reasonable notice must be provided to the members of the
community. Following the close ofthe TEFRA hearing, an "applicable elected representative" of
the governmental unit hosting the proposed project must provide its approval of the issuance of
the bonds for the financing of the project.
DISCUSSION
Since the facilities to be financed with the proceeds of the CMFA's debt are located within the
jurisdiction of the City of Palo Alto, the City has been asked to conduct a TEFRA hearing and
adopt a resolution (Attachment A) that approves both the issuance of bonds by the CMFA for the
benefit of Keys. A TEFRA hearing was held August 8, 2010 and a resolution was approved by
the Council, however the TEFRA approval is only valid for one year, which is why the Council
is being asked to reapprove the financing.
The previous TEFRA authorized issuance was for sale of unrated tax-exempt bonds to investors.
In the fall of 2008 the unrated school bond market collapsed, which left the school unable to
complete a bond offering. Despite the bad economic conditions, Keys was able to secure
additional capital campaign funds and a construction bank loan that allowed it to proceed with
construction of the new campus. Now that the construction risk is over, and given the favorable
bank-qualified-bond stimulus incentives for financial institutions to support such community
development projects, Keys has received multiple term sheets. from financial institutions
interested in a direct placement of such bonds. Keys is therefore highly confident that it will be
able to complete the issuance well within the one-year deadline.
As cited in the published notice of July 19,2010, the public hearing is simply an opportunity for
all interested persons to speak or to submit written comments concerning the proposal to issue
the debt and the nature or location of the facility to be financed; however there is no formal
obligation on the part of the borrower or the Council to respond to any specific comments made
during the hearing or submitted in writing.
The financing includes, but is not limited to finance the acquisition, construction, improvement
and equipping of educational facilities and certain other matters relating thereto located at 3981
EI Camino Real And 2890 Middlefield Road, Palo Alto.
The CMF A is a joint exercise of powers authority that the City became a member of on April 14,
2008. The Joint Exercise of Powers Agreement provides that the CMFA is a public entity,
separate and apart from each member executing such agreement. The debts, liabilities and
obligations of the CMFA do not constitute debts, liabilities or obligations of the members
executing such agreement. The bonds to be issued by the CMFA for the project will be the sole
responsibility of the borrower, and the City of Palo Alto will have no financial, legal, moral
CMR:325:10 Page2of4
obligation, liability or responsibility for the projeet or the repayment of the bonds for the
financing of the projeet. All finaneing documents with respect to the issuance of the bonds will
contain dcar diselaimcrs that the bonds are not obligations of the City of Palo Alto or the State
of California but are to be paid for solely from funds provided by the borrower.
The City in no way will become exposed to any financial liability by reason of its membership in
the CMFA. In addition, participation by the City in the CMFA does not impact the City's
appropriations limits and will not constitute any type of indebtedness by the City. Outside of
holding the TEFRA hearing, adopting the required resolution, no other participation or activity
of the City or the City Council with respeet to the issuance ofthe bonds will be required. Based
on the benefits of the project to the Palo Alto community and the lack of any financial
obligations on the part of the City, staff recommends that Council approve the attached
resolution.
RESOURCE IMPACT
As stated, the City will incur no financial obligation from approval of the recommendations.
Keys Family Day School, Inc. is requesting authority to issue up to $20 million in bonds through
the CMF A. The City will receive a fee for its services when the bonds are issued. The City
would receive approximately $8,300 ifthe par amount of the bonds issued is $20 million.
POLICY IMPLICATIONS
Actions recommended in this report are consistent with Council's prior actions in supporting
non-profit financings under the TEFRA (e.g., approving tax-exempt financing through the
California Municipal Finance Authority for the Gideon Hausner Jewish Day School projects,
CMR: 184:08).
ENVIRONMENTAL REVIEW
Action on this item does not constitute a project under Section 21065 of the Public Resources
Code.
PREPARED BY:
y Director, dministrative Services
DEPARTMENT HEAD APPROVAL:_-L1lli~~~t-._=:::::===--
LAL
. \1"\. :ir~tor, ;dmirove. Services
CITY MANAGER APPROV AL: _'-:---t1~-=---::-~-:-::c-:=-==:=::-:=-_---''---=--_-'-_
JAMES KEENE Y City Manager
CMR:325:10 Page 3 of4
ATTACHMENTS
Attachment A: Resolution of the Council of the City of Palo Alto Approving the Issuance of the
California Municipal Finance Authority Revenue Bonds, Series 2010 in an
Aggregate Principal Amount Not to Exceed $20,000,000 for the Purpose of
Financing and/or Refinancing thc Acquisition, Construction, Improvement and
Equipping of Educational Facilities For the Keys Family Day School
CMR:325:1O Page 4 of 4
AITACHMENT A
Not Yet Approved
Resolution No.
Resolution of the Council of the City of Palo Alto Approving the
Issuance of the California Municipal Finance Authority Revenue
Bonds, Series 2010 in an Aggregate Principal Amount Not to Exceed
$20,000,000 for the Purpose of Financing and/or Refinancing the
Acquisition, Construction, Improvement and Equipping of
Educational Facilities For the Keys Family Day School
WHEREAS, Keys Family Day School, Inc. (the "Corporation"), a nonprofit public
benefit corporation and an organization described in Section 501 (c)(3) of the Internal Revenue
Code of 1986 (the "Corporation"), has requested that the California Municipal Finance Authority
(the "Authority") participate in the issuance of one or more series of revenue bonds in an
aggregate principal amount not to exceed $20,000,000 (the "Bonds") for the Purpose of
Financing and/or Refinancing the Acquisition, Construction, Improvement and Equipping of
Educational Facilities and Certain Other Matters Relating Thereto (the "Project") to be owned
and operated by the Corporation and located within the City of Palo Alto (the "City"); and
WHEREAS, pursuant to Section l47(f) of the Internal Revenue Code of 1986 (the
"Code"), the issuance of the Bonds by the Authority must be approved by the City because the
Project is located within the territorial limits of the City; and
WHEREAS, the City Council of the City (the "City Council") is the elected legislative
body of the City and is one of the "applicable elected representatives" required to approve the
issuance of the Bonds under Section 147(f) of the Code; and
WHEREAS, the Authority has requested that the City Council approve the issuance of
the Bonds by the Authority in order to satisfy the public approval requirement of Section 147(f)
of the Code and the requirements of Section 4 of the Joint Exercise of Powers Agreement
Relating to the California Municipal Finance Authority, dated as of January I, 2004 (the
"Agreement"), among certain local agencies, including the City; and
WHEREAS, pursuant to Section 147(f) of the Code, the City Council has, following
notice duly given, held a public hearing regarding the issuance of the Bonds, and now desires to
approve the issuance of the Bonds by the Authority;
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Palo
Alto as follows:
SECTION 1. The City Council hereby approves the issuance of the Bonds by the
Authority. It is the purpose and intent of the City Council that this resolution constitute approval
of the issuance of the Bonds by the Authority, for the purposes of (a) Section 147(f) of the Code
by the applicable elected representative of the governmental unit having jurisdiction over the
area in which the Project is located, in accordance with said Section 147(f) and (b) Section 4 of
the Agreement.
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Not Yet Approved
SECTION 2. The officers of the City are hereby authorized and directed, jointly and
severally, to do any and all things and t6 execute and deliver any and all documents which they
deem necessary or advisable in order to carry out, give effect to and comply with the terms and
intent of this resolution and the financing transaction approved hereby.
SECTION 3. The adoption of this Resolution shall not obligate the City or any
department thereof to (i) provide any financing to construct the Project; (ii) approve any
application or request for or take any other action in connection with any planning approval,
permit or other action necessary for the construction or operation of the Project; (iii) make any
contribution or advance any funds whatsoever to the Authority; or (iv) take any further action
with respect to the Authority or its membership therein.
SECTION 4. This resolution shall take effect immediately upon its adoption.
INTRODUCED AND PASSED:
AYES:
NOES:
ABSENT:
ABSTENTIONS:
ATTEST:
City Clerk Mayor
APPROVED AS TO FORM: APPROVED:
Senior Assistant City Attorney City Manager or Designee
Director of Administrative Services
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