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Amendment No. 1 to the Lease Agreement with Miami Beach Senior Citizens Housing Development Corporation, Inc. ava- 3o2a'/ AMENDMENT NO. 1 TO LEASE AGREEMENT (COUNCIL TOWERS NORTH) Tits ndment No. 1 to the Lease Agreement dated July 9, 1976, is entered into this day of R1 )$ ,2018(°Amendment No. 1°)between the CITY OF MIAMI BEACH, a Florida municipal rporation (°City° or °Lessor), and MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION, INC., a non-profit Florida corporation(°Lessee°). WITNESSETH: WHEREAS, on or about July 8, 1976, the City Commission of the City of Miami Beach adopted Resolution No. No. 1976-15085, approving a Lease Agreement between the City and Senior Citizens Housing Development Corporation of Miami Beach('Lease°),for certain air rights and easements to City-owned property located at 1040 Collins Avenue, for the construction and operation of a residential building for elderly housing (°Council Towers North' or the °Building'), and with the City retaining the rights to the management and operation of the municipal parking lot on the ground floor below the demised premises; and WHEREAS,the Lease had an initial term of fifty(50) years, expiring on July 8, 2026; and WHEREAS, the Building was completed in 1979, and includes 125 residential dwelling units, providing quality affordable rental housing for low-income seniors; and WHEREAS, on or about March 8, 1978, and in accordance with Section 34 of the Lease, the original lessee, Senior Citizens Housing Development Corporation of Miami Beach, assigned the Lease to Lessee, and such assignment was duly recorded in O.R. Book 9967, Page 271 of the public records of Miami-Dade County; and WHEREAS, Lessee desires to obtain financing,either through a leasehold mortgage, low income housing tax credit equity providers, or other financing vehicles eligible for affordable/elderly housing projects such as the Building, for the purpose of constructing certain capital improvements or other renovations to the Building, including building systems, individual dwelling units, and common areas, with the intent for such improvements, as defined more fully in Section II of this Amendment No. 1, to improve security, safety, and the quality of living conditions for the Building's residents; and WHEREAS, in order to obtain long-term financing for the Lessee's proposed renovations, Lessee requests an extension of the Term,for a period of fifty(50)years,following the expiration of the initial term on July 8, 2026; and WHEREAS, in view of the City Commission's desire to support and incentivize affordable housing projects within the City of Miami Beach, including affordable elderly housing, the City Commission desires to extend the term of the Lease, and waives the competitive bidding and appraisal requirements of Chapter 82-37 and 82-39 of the City Code,finding it in the best interests of the City to do so. NOW THEREFORE, the Lessor and Lessee for and in consideration of the mutual covenants, agreements and undertakings herein contained, do by these present mutually covenant and agree to amend the Lease Agreement,as follows: 1 Recitals. The recitals to this Amendment No. 1 are incorporated by reference as if fully set forth herein. Lessee warrants and represents that the recitals to this Amendment No. 1 are true and correct II. Lessee's Construction of Additional Improvements at the Building. A. Lessee shall, at its sole cost and expense, be solely responsible for the design, development and construction of renovation improvements at the Building, including renovations to individual dwelling units thereof,as generally described in the scope of work set forth in Exhibit "A" attached hereto, and in accordance with the requirements set forth herein (the 'Additional Improvements"). B. The Additional Improvements shall include all work that may be required for the Building to be in compliance with all applicable laws (including, without limitation, the Florida Building Code), and Miami-Dade County's forty (40)year re-certification requirements. C. The Additional Improvements shall also include enhancements to generator capacity to ensure the continued operation of HVAC, elevators, life safety systems, and other Building systems after a tropical storm, hurricane, or other acts of God that may impact the Building and the safety of residents in the Building. Specifically, Lessee shall acquire sufficient generators to maintain ambient temperatures at 80 degrees or less for a period of up to ninety- six(96) hours in the event of a loss of electrical power or other emergency situation. D. If necessary, Lessee shall obtain the requisite financing, in accordance with the provisions of this Lease (as amended herein),to complete the Additional Improvements, with the proceeds of such financing used for the design, development and construction of the Additional Improvements. E. Prior to commencing with the construction of the Additional Improvements, Lessee shall submit its proposed final plans for the Additional Improvements to the Lessor, to permit the Lessor(in its proprietary capacity as Lessor pursuant to this Lease, and without limiting Lessor's regulatory right of review or approval of the Additional Improvements in its capacity as an Agency Having Jurisdiction),to verify that the Lessee's final plans for the Additional Improvements satisfy the requirements set forth in this Amendment No. 1. F. With respect to the portion of the Additional Improvements that consist of renovations to individual dwelling units, Lessee shall phase the construction in such a manner as to minimize the disruptions associated with the relocation of residents in the Building. To the extent possible, Lessee shall relocate residents to other dwelling units that may be available in the Building, so as to maintain the continuity of social services and other on-site programming for residents in the Building as their individual dwelling units are being renovated. In furtherance thereof, Lessee agrees to maintain at least one dwelling unit in the Building as a temporary dwelling unit,to house resident(s)of the Building while their dwelling unit is being renovated. Ill. Registration of Residents for Emergency Evacuation Purposes. A. Lessee shall comply with and implement the Miami-Dade County's annual registration of eligible tenants for the County's Emergency Evacuation Assistance Program (EEAP), utilizing the forms attached hereto as Exhibit"B" (EEAP Application) and Exhibit"C" (Emergency Evacuation Pickup Sites) (or any successor forms as may be established by Miami- Dade County from time to time),for elderly and/or disabled residents of the Building who (1)are unable to evacuate on their own due to a specialized transportation need; (2) are homebound, unable to walk to a bus pickup point, and/or may otherwise not have access to transportation 2 options; or(3) have medical needs that prevent them from evacuating on their own, such as bed bound residents, or residents on life-sustaining medical equipment requiring electricity, or residents requiring assistance with daily life activities. In the event an evacuation order is issued for the area where the demised premises are located (whether such evacuation order is mandatory or voluntary), Lessee shall exercise diligent,good-faith efforts to encourage residents of the Building to evacuate the Building as soon as possible. IV. Leasehold Morteaae or other Financing. A. Notwithstanding any provision to the contrary in the Lease, including Section 7 thereof, Lessee may encumber the demised premises with a leasehold mortgage or other financing relating to the demised premises or the Lease("Leasehold Financing")as follows: Lessor agrees to execute a non-disturbance agreement (containing language reasonably acceptable to the Lessor) for the benefit of Lessee and the holder of any leasehold mortgage or other financing encumbering the demised premises ("Lender") and to cooperate with Lessee's efforts to obtain financing, including the execution of any necessary documents, so long as such documents are subject to the reasonable approval of the Lessor's attorney. No Leasehold Financing shall be valid or of any force or effect unless and until Lessor has consented thereto in writing (which consent shall be conditioned upon Lessee's compliance with the terms set forth herein, and which consent shall not otherwise be unreasonably withheld) and a true copy of the original of each instrument creating and effecting such Leasehold Financing,together with written notice containing the name and post office address of the Lender has been delivered to the Lessor, to the attention of its Asset Management/Real Estate Department. Further, the Leasehold Financing shall specifically provide: 1. That the Leasehold Financing is subject to all of the terms, covenants and conditions of this Lease; 2. That the Leasehold Financing encumbers only the Lessee's Interest created by this Lease in the demised premises and the Building; 3. That the rights of the Lessor pursuant to this Lease will not be affected by the terms of the Leasehold Financing; 4. That the Lender shall waive all right and option to obtain and apply proceeds of any insurance or the proceeds of any condemnation award toward payment of the sums secured by the Leasehold Financing to the extent such proceeds are required by the terms of this Lease for the demolition, repair or restoration of the demised premises; 5. That the Lender shall agree to send Lessor copies of all notices to Lessee in which such mortgagee claims that there exists one or more uncured defaults under the terms and provisions of the Leasehold Financing, such notices to be sent simultaneously to Lessor and Lessee; 6. That the Lender has obtained no interest whatsoever in the underlying fee of the demised premises as a result of the execution of the Leasehold Financing by Lessee; Only the Lender may acquire any right,title or interest in or to this Lease, by acceptance of a deed or other instrument of conveyance thereof, by purchase at a foreclosure sale or by transfer in lieu of foreclosure, and will conclusively be deemed to have accepted such right, title or interest subject to all of the terms, covenants and conditions of this Lease; it being the specific Intent of Lessee and the Lender that the Leasehold Financing encumber only Lessee's leasehold interest created by this Lease in the Property, and that except as 3 specifically set forth in this Lease, the rights of Lessor shall not be affected by the terms of the Leasehold Financing; and 7. That the Leasehold Financing, and all rights thereunder,shall be subject and subordinate to Lessor's interest in the Property.The Lender shall upon demand, at any time,execute, acknowledge and deliver to Lessor, without expense to Lessor, any instrument that may be necessary or proper to confirm the subordination of the Leasehold Financing to the Lessor's interests in the Property. V. Physical Condition Standards/Compliance with HUD Standards. A. As part of Lessee's maintenance obligations under Section 10 of the Lease, and without limitation of Lessee's maintenance obligations as otherwise specified in the Lease, Lessee shall,at its expense,comply with the requirements of the Facility Condition Index attached hereto as Exhibit"D,"so as to maintain the Building in a Fair condition or better, as set forth in Exhibit D. B. As part of Lessee's maintenance obligations under Section 10 of the Lease, and without limitation of Lessee's maintenance obligations as otherwise specified in the Lease, Lessee further agrees to maintain the Building in a decent, safe and sanitary condition, and in good repair,in a manner that meets the Housing Quality Standards(HQS)of the U.S.Department of Housing and Urban Development with respect to multi-family dwelling units, including the Uniform Physical Condition Standards (UPCS) set forth in 24 CFR, Part 5, Subpart G, and 24 C.F.R.Part 200,Subpart P,and 24 C.F.R.Part 982,with respect to the Building, Building exterior, Building systems, individual dwelling units, Building common areas, and health and safety considerations affecting the Building and residents thereof. Lessee shall, upon thirty (30) day notice from the Lessor, promptly correct any individual deficiencies that may be identified from time to time with respect to any of the foregoing HOS or Uniform Physical Condition Standards, or otherwise with respect to Lessor's maintenance obligations as set forth in Section 10 of the Lease. 1. Lessee agrees to promptly provide the Lessor with a copy of any HUD physical condition assessment report relating to the Building or any portion thereof, including the HUD's Real Estate Assessment Center (°REAL°) inspection report within thirty (30) days following Lessee's receipt of same from HUD. In addition, Lessee shall provide Lessor with Lessee's final HUD REAC score for the Building (or any successor uniform physical inspection protocol or scoring system that may be developed by HUD from time to time)within thirty (30)days following receipt of its final HUD REAC score. 2. without limiting the Lessee's obligation to maintain the Building in a decent, safe and sanitary condition and in good repair, including Lessee's obligation to correct any individual deficiencies that may be identified from time to time with respect to any of the foregoing HQS or Uniform Physical Condition Standards, or otherwise with respect to the maintenance obligations set Section 10 of the Lease, Lessee specifically agrees to maintain,throughout the Terni of this Lease(including any renewal Term provided for in this Amendment No. 1), an overall final REAC score of no less than 80 points. Lessee specifically agrees that an overall final REAC score of less than 80 points shall constitute a default of this Lease, entitling Lessor to terminate this Lease if such default(s) items is/are not cured no later than nine (9) months following HUD's release to Lessee of the final HUD REAC inspection report. If deficiencies remain unresolved after the nine (9) month cure period, the Lease shall be subject te immediate termination at Lessor's sole discretion. Should the federal government establish any successor inspection protocol scoring system to replace the REAC scoring system, Lessee agrees to maintain, throughout the Term (and any renewal Term herein), an overall final score that is equivalent to an overall REAC score 4 of 80 points or greater, with an overall physical condition assessment score indicating that the Building is being maintained in a good condition). C. As part of Lessee's maintenance obligations under this Lease, as amended herein, Lessee shall be solely responsible for obtaining the forty(40)year re-certification for the Building, as required by the Miami-Dade County Code,and for recertifying the Building every ten(10)years thereafter, as required by the Miami-Dade County Code. D. At Year 40 of the renewal term of this Lease (as provided in Section X of this Amendment No. 1), Lessee shall engage a third-party licensed engineering firm, selected and approved by both parties,to complete a Capital Needs Assessment(CNA)inspection as attached hereto as Exhibit"E"to ensure that the Building, Its improvements and systems are structurally sound and in good working order and conform to the requirements of any Governmental Authority at the expiration of this Lease. Related costs of the CNA shall be paid by a reduction of Lessee's annual Lease payment for that given year only; unless the year of inspection coincides with already scheduled HUD required CNA inspection, in which case the Lessee shall pay for the inspection. The resulting CNA shall specify the remaining useful life of all building systems and assist the Lessor and Lessee's decision to develop a recapitalization plan for the property for the remainder of the Term, or for any extension thereof, if any is approved by the City Commission at its sole discretion. Notwithstanding the foregoing, all periodic or annual HOS or UPCS inspections required and performed by HUD, as outlined in Section V.B of this Amendment No. 1, shall continue until the expiration of the Lease . E. With respect to the generator(as set forth in Section II of this Amendment No. 1), Lessee shall acquire and provide for the safe maintenance of sufficient fuel to ensure that in an emergency situation the generators can function to maintain ambient temperatures at 80 degrees or less for a period of up to ninety-six(96)hours in the event of a loss of electrical power. Lessee shall implement policies and procedures to ensure that the staff at the Building can effectively and Immediately activate and maintain the generators and fuel required for the operation thereof. VI. Inspection and Audit. A. As part of Lessor's right of Inspection pursuant to Section 16 of the Lease,and without limitation of any rights of inspection otherwise specified therein, Lessee agrees that Lessor may inspect the Building any time upon reasonable notice by authorized representatives of the Lessor, or by any other State, County, Federal and/or municipal officer or agency having responsibilities for inspections of such operations and/or Building provided, however, that such right shall be exercised in such manner so as not to interfere with Lessee in the conduct of Lessee's activities ion the Building. In conducting any Building inspections, Lessor may, but shall not be required to use, the HUD inspection checklist form attached as Exhibit F hereto (or any successor form as may be established by HUD from time to time). Lessee agrees to within 24 hours of a written notice from the Lessor to undertake corrective actions to cure any deficiency cited by such inspectors. Throughout the term of this Lease, Lessee shall retain its financial and other records pertaining to its operation of the Building for the immediately preceding three (3)years, and such records shall be open and available to the City Manager or his designee, as deemed necessary by the City Manager or his designee, upon ten (10) business days' written notice from the City Manager or his designee that the Lessor desires to review said records. VII. Municipal Parking on Ground Floor of Demised Premises. Nothing in this Amendment No. 1 shall apply to, or otherwise have any effect on, the municipal parking spaces (metered or otherwise) managed and operated by the City on the ground floor of the Building 5 below the demised premises,nor shall this Amendment No. 1 apply to,or have any effect on,any use agreements between Lessor and Lessee or other agreements related thereto. VIII. Assignment/Transfer of Interests. A. Lessee shall not assign sublease or encumber its interest in this Lease,as amended, or in the Building,without Lessor's pdor written consent,which consent shall not be unreasonably withheld,conditioned or delayed, provided, however,that the foregoing shall not apply to(1)sub- leases or rentals of Individual dwelling units in accordance with the terms and conditions of this Lease, (2) an assignment or sublease of the whole of the Lease to Lessee's parent entity, subsidiary, or entity that is controlled by or under common control with Lessee, or (3) an entity upon which Lessee is merged or consolidated. Lessor's consent to assignment shall be deemed to be "unreasonably withheld" if the proposed assignee is of such financial standing and responsibility at the time of such assignment as to give reasonable assurance of the payment of all rent and other amounts reserved in this Agreement and compliance with all the terms, covenants, provisions and conditions of this Lease, as amended.My assignment in violation of this subsection shall be void. IX. HUD/Related Federal Approvals. Pursuant to Sections 20 and 34 of the Lease,this Amendment No. 1, shall be subject to and contingent upon Lessee obtaining the consent of any regulatory agency with any interest in or jurisdiction over the Lessee or the Building,including the U.S. Department of Housing and Urban Development,the Federal Housing Commissioner,or any other agency or regulatory body, as applicable. X. Renewal of Lease Term. Section 25 of the Lease is hereby deleted and replaced in its entirety with the following: Subject to and contingent upon Lessee's compliance with the terms and conditions of this Lease, as amended by this Amendment No. 1, and provided that Lessee is in good standing and not otherwise in default of any of its obligations hereunder, at the conclusion of the initial term of this Lease on July 8, 2026, this Lease shall be extended for an additional term of fifty(50)years,commencing on July 9, 2026, and expiring on July 8, 2076. XI. Annual Survey. Lessee agrees to conduct an annual satisfaction survey of residents, in a form comparable to Exhibit"G"and shall provide Lessor with a copy of the survey results upon request(including, at Lessor's option, a copy of the individual surveys completed by residents). XII.Ratification of Lease. Except as specifically amended herein, all other terms and conditions of the Lease shall remain in full force and effect. In the event there is a conflict between the provisions provided herein and the Lease, the provisions of this Amendment No. 1 to Lease shall govern. Remainder of Page Intentionally Left Blank 6 IN WITNESS WHEREOF, this Amendment has been duly executed by the parties hereto as of the day and year first written above. BY LESSOR: Attest: CITY OF MIAMI BEACH, FLORIDA 4 . ,.. .._ R ael Granado, CI L K :_.1(aanGelber, MAYOR MAY 082018 1 STATE OF FLORIDA ) ) SS COUNTY OF MIAMI-DADE ) � The foregoing instrument was acknowledged before me this Y day of J / ' ' . , 2018, by Mayor Dan Gelber and Rafael Granado, City Clerk, or their designees respectively, on behalf of the CITY OF MIAMI BEACH, known to me to be the persons described in and who executed the foregoing instrument, and acknowledged to and before me that they executed said instrument for the purposes therein expressed.� WITNESS my hand and official seal, this !i day of 1/721 a , " , 2018. 2 My Commission Expires: ' Not- Public, State of Florida at Large Commission No.: Puy". uue CMOL10 e s'. MY COMMISSION 1FF 15;777 114t�y /) EXPIRES:August 27,2018 4a / bok.e¶w Hart Pudic uae,.n cS APPROVED AS TO FORM &LANGUAGE &FOR EXECUTION , k , OP , � �' ( City Attorne of N' Dam 7 YV BY LESSEE: Attest: MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT / CORPORATION, INC. tral.,644 444 Sig T re Morton Bahr, PRESIDENT i► Lr . vat (1-e4n Print Name STATE OF FLORIDA )SS: COUNTY OF MIAMI-DADE ) The foregoing instrument was acknowledged before me this -23 day of ( 2018, by Morton Bahr, President, on behalf of the Miami Beach Senior Citizens Housing Development Corporation, Inc., who has produced identification or is known to me to be the person described in and who executed the foregoing instrument, and acknowledged to and before me that they executed said instrument for the purposes therein expressed. WITNESS my hand and official seal ' day • _ 'r0//: , 018. I My Commission Expires: [�� ry Public, State, . at Large Commission No.: CHRISTINE A HARRIS MY COMMISSION I FF918024 JeK EXPIRES SpbmEn 01.2019 I dL)I]9eC-;] FbWallo),)y t cter 8 EXHIBIT"A" Additional Improvements 9 Council Towers North&South/533.&1040 Collins Avenue,Miami Beach,FL 33139• • via r Oy s } ' f . w _ 7 I -_ .47 }.r, I. horessio-allY oporaa By FIthr Hoisi. pwawment&Operations Comwuon © [ 1IDOC T. it Council Towers N/S Refinance Prospect (August 16,2017) Overview Council Towers consist of two, 12-story towers with a combined 252-units located on 533&1040 Collins Avenue (Council Towers 5&Ni. The property was built In 1976 and has always offered quality,dean and safe affordable housing for low-income senior citizens. The property Is owned by Miami Beach Senior Citizens Housing Development Corporation, Inc. with a 50 year Air Rights Agreement (Land Lease) dated July 9, 1976 to EHDOC/Dade County Council for Seniors,Inc. The Land Lease expires on July 9,2026. As part of our ongoing mission and commitment to existing and future senior residents,and due to the need for a capital renovation of the buildings after years of exposure to saltpeter and normal wear and tear,it is time to perform capital improvements to the property for the health and safety of its residents and for its long-term preservation. This planned renovation would include but not be limited to; site work, exterior facade work, new windows, interior common areas and office renovations, apartment renovations, and building systems (e.g. elevators, roof, electric, plumbing, water pumps, generators, fire alarm systems, etc.). Funding of the project would involve a first mortgage using HUD 223(f) affordable housing loan program. It Is In the best interest of the project to take advantage of existing low interest rates. As mentioned above,this project will benefit the 252 senior households now living in the property. The property averages less than 10% annual turnover and currently has approximately 234 prospects on the wait list. Existing Bldg. Size: 1040 Collins: 12 story building(125 units)Approx. 115,036 S.F. 533 Collins: 12 story building(125 units)Approx. 115,231 S.F. HUD REAC Score: 93 (October 2015) Zoning: GU Geographic Location: • • 2 Blocks West of Ocean Drive • 2.0 Miles East of MacArthur Causeway • 11.2 Miles East of MIA(Airport) • 5.6 Miles East of 1-95 EUDOC Scope of Work Site Work: Parking lot seal coating and re-striping, replace exterior signage and upgrade garage lighting. Exterior Facade Work:Replace all windows and balcony slider doors,replace Community Room and Foyer Lobby windows with storefront, and clean, repaint and provide waterproofing as necessary. Roof Replacement: Replace roof with energy star rated wind warranty material. Interior Renovations: Install lever door hardware to public bathrooms, trash rooms, common stairs and apartment entry doors,flooring for first floor and elevator lobbies "wood look" plank tile, replace corridor VCT on floors 2-12, replace ceiling tiles, replace lighting, and new window treatment throughout. Second Floor Common Areas and Offices: Administration, Service Coordinator, and Property Management offices, refurbish mailbox area, improve Community Room and Accessible Kitchen, replace ceiling and lighting, remove gutter trim and add pairs of doors from corridor,and upgrade public bathrooms to ADA accessibility. Apartment Renovations: Refurbish entry door and new door knocker, viewer and lever hardware, replace interior doors as needed, make 5%or 6 residential units in each Tower UFAS handicap accessible, renovations to accommodate hearing impaired in 3 units in each Tower, and new lever hardware for all interior doors. Replace kitchen cabinetry with door/drawer pulls, new formica countertops, full size energy-star rate electric range with smart-burners and ventilation hood, single bowl sink, faucet and refrigerator. New light fixtures, new VCT flooring throughout with tile in bathroom and kitchen, and paint walls, trim, doors and ceiling. The bathroom will Include the replacement of the toilet with 17""high low flow,replace sink with vanity,countertop with integral bowl sink and low flow faucet,replace mirror medicine cabinet, replace tubs with walk-in showers and roll-in showers in all ADA units, and replace shower control trim ring with single lever. Building Systems: Evaluate chiller and corresponding black iron pipes, chiller replacement, coil replacement, trash chute and trash compactor,elevator systems upgrade,inspect and video sanitary drains,replace domestic water pump and all main and branch valves,diesel fire pump,generator,electrical,new exhaust fans in kitchens (hood)and baths (fan light), and complete emergency pull-cord station and fire alarm panel replacement. { ENDO ( Proposed Financing Source& Uses(Refinance HUD 223(f)) SOURCES Permanent Flnandng Sources $Per Unit HUD 223(f)Mortgage 10,962,030 98.57% 43,500 Capital Contribution Tax Credit 0 0.03% 0 Replacement Reserves Purchased with Prop. 74,100 0.67% 294 Deferred Developer Fee 84,972 0.76% 337 TOTAL 11,121,102 100.00% 44,131 USES Land Acquisition&Demolition 0 0.00% 0 Payoff of Existing Debt 1,023,066 9.20% 4,060 Hard Construction 6,115,915 54.99% 24,270 Hard Cost Contingency(10%) 611,592 5.50% 2,427 Developer Fee 1,131,918 10.18% 4,492 Reserves(Est.4 Months) 1,015,428 9.13% 4,029 Resident Relocation 250,000 2.25% 992 FF&E(Furniture,Fixtures&Equipment) 75,000 0.67% 298 Architectural&Engineering Fees 150,000 1.35% 595 Survey($y500Each Bldg.) 13,000 0.13% 60 Construction Insurance 50,000 0.45% 198 Construction Interest 200,000 1.80% 794 HUD Inspection Fee(1%Repairs) 67,275 0.60% 267 HUD Mortgage Insurance Premium(0.25%) 27,405 0.25% 109 HUD Exam Fee(0.30%) 32,886 0.30% 131 Financing Fee(1%) 109,620 0.99% 435 Bond Financing Fee(5.06%) 0 0.0036 0 Lender Inspection Fee 8,500 0.08% 34 Appraisal 15,000 0.13% 60 Market Study 0 0.00% 0 Environmental(ESA,Radon) 12,000 0.11% 48 PCNA 13,950 0.13% 55 Independent A&E Cost Review 18,000 0.16% 71 Cost Certification 12,000 0.11% 48 Title&Recording 0 0.00% 0 FHA Lender Legal 17,500 0.16% 69 Mortgagor Legal 50,000 0.45% 198 Organizational Expense, 99,047 0.89% 393 TOTALOEVEIOPMENT COSTS 11,121,102 100.00% 44,131 SUPLUS/(GAP) (0) 0.00% ENDOC Debt Service Coverage Ratio-IS Year Projection YEAR I I I 3 4 5 I 6 ] 1 e e ! m Inane $3,137,510 53,3016298 $3.388,344 53,435,711 13,504,426 , 53.574.514 83,646004 $3713924 83793.303 533653:69 ' Sense 152.4510551 552,5238885 0507.0201 15864 2051 {3279)231 1 152,0335421 15651E2E2 - 153680.35:, 153.213045j_ 151:511710 Np 5785.602 I 8718.413 5710,394 I 5766501 j 451,713 $740.912 578.243 411.43 1702,648 $687S91 OS $83474 I 6683.474 $683474 5686474 i 5583,474 I $681474 5633474 ' 5583554 5683474 5683474 _I MQ 115 1.14 LU I Ln 110 1 1.4e 1.01 IA 1.03 ! LCI Cash HON 510Z128 894,94C $06.910 4$68 563,239 I 557,493 545,569 53310 1 519,174 1 54215 I Management/Experience The property will continue to be managed and operated by EHDOC management and whose years of experience qualifies them as the best suited for the task. An EHDOC Senior Analyst in collaboration with a licensed general contractor, architect, engineers, and members of EHDOC's management team will be assigned to oversee the refinance and rehab of the property. KIOs will be measured as follows: • Number of tenants served/accommodations = +250 • Number of residential units renovated/rehabilitated = 250 • REAC scores for the property after project completion =95%score or better • Turnover rates =sustained at or below 1% vacancy • Energy Efficiency and Utility Cost reduction for the towers=tracked reduction of energy footprint costs by 15% Objective Project renovations will benefit all current residents that occupy the 250 residential units at the property, including handicap and visual/hearing impaired. The renovations will also provide current employees and service providers with a safer and more efficient work environment. The office renovations will offer an inviting, comfortable and aesthetically suited place of work, and the upgraded building systems will significantly reduce inconveniences to residents and workload of existing staff. Additionally, the development work will create construction related jobs in excess of 230 tradesmen and 8 Administrative &Architectural and Engineering staff. Residents will not be relocated through the renovation phase. EHDOC has a long history of successful and efficient rehabilitation of high-rise residential communities with the residents remaining "in place". EHDOC's primary objective is to complete the renovation on-time and within budget with minimal disruption to the residents lives and daily management of the property. Residents will be required to leave their unit (selected group of residents each week) by 8:00AM each weekday (no weekends) and may return to their unit by 6:00PM each night. Specifically, blocks of 3 units to start for the first 2 weeks; 6 units per week for the next 4-6 weeks; 9 units per week for the next 6-8 weeks; and 12 units per week for the duration of the rehab. Resident personal property will be packed in secured, storage tubs and crates for only the rooms of their apartment under • H1IDOt renovation. Repairs will commence in the kitchen (residents will lose their kitchen use for one night • meal service will be arranged in the community room for their convenience)and bathroom fixtures,which takes two days to complete. The flooring replacement,lighting and door replacements will take 1-2 days to complete,and window replacements and drywall repair and painting will take 1-2 days. Last, the bedroom will take one full day. Multiple trades work on individual 30 minute blocks of time in an integrated and strategic fashion to ensure that plumbing,electrical, mechanical,structural/windows, painting, and flooring are coordinated. The Council Towers renovation with resident's in-place will be the 14th project EHDOC has undertaken since 2009. EHDOC understands and is fully prepared with qualified professional staff to assist senior residents who may become disoriented,confused,or impatient during the rehabilitation process. Projected Timeline September 2017 City of Miami Beach Approval of Air Rights Extension October 2017 Notify Residents of Planned Renovation (Resident Meetings) Air Rights Agreement Executed and Recorded November 2017 Apply for Refinance/Rehab Funds April 2018 Closing May 2018 Rehab Commences June 2019 Substantial Rehab Completion § @ Pal / tn o 1,4 _ 7 k z § ei k ct � �o. � ) d ƒ : \ / - ` % o 3 Ki / ( _ _cl / - % 40 _ } \ 7 � n co / J j / : ; } \ 0, 0 co / ; \ \ u = » 2 _ 2 •/ \ ) 2 § k \ - } T \ \ = • 4 7a } ( - 0 cCo_ \ onus-- \_ oC ° v � a k } \ ( / CI : o � e � � _ 0 1:4 Ire 2 \ j ) • | ! 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"2k ƒ ° \ !! § ; ) !! f ; 7m / /� ) ) P i( i \ 0t/ { zz_ ! \z / zz . . . , a p 1E N DO I A National Leader Providing High Quality, Affordable Housing for Senior Citizens Mission Elderly Housing Development&Operations Corporation(EHDOC) develops and manages safe, secure, and affordable housing for senior citizens across the United States. EHDOC advocates for the highest quality of life for the seniors of today and tomorrow. Overview EHDOC builds and manages affordable housing for seniors. EHDOC currently manages 54 multi-family communities andhas several projects under construction/development,comprising more than 5,000 apartments, Medi house roughly 6,000 residents in 14 states,Washington, D.C.and Puerto Rico. EHDOC is a not-for-profit 501(c)(3)organization,which was formed in 1978 by the National Council of Senior Citizens,the advocacy organization responsible for strong support of Medicare and the Older Americans Act. EHDOC is a national leader and advocate at all levels of government in promoting independent living and life enrichment for seniors. EH DOC has a fully trained staff to manage and develop Low-Income Tax Credit (LIHTC) draped'es. Staff is licensed and certified in Housing,Tax Credits and Property Management. EH DOC properties have averaged scores greater than 90 from HUD's Real Estate Assessment Center(REAC). Passing score is 60 and industry average is in the inid-70s. EH DOC's properties have less than 4%turnover rate due to our belief of"Aging in Place"and our commitment to provide supportive services from our service coordinators.Less than 2%of our residents move to an assisted living facility or nursing home. Services • Properly Development(as Sponsor,Developer,Co-Developer,Managing General Partner) • Acquisition and Financing; Re-Financing using Low-Income Tax Credits • Community Management(as Non-profit Managing General Partner,Non-profit Management Agent) • Social and Health Services Coordination(Service Coordinator within Management Agent) • Establishing the system to support"Aging in Place"through partnering with in-house care medical services Tax Credit Development (Acquisition-Rehabilitation Refinancing and New Development) EHDOC is a multi-faceted company accomplished in completing all aspects of affordable housing development including feasibilitystudies,land/building acquisitions,site planning and design,entitlements,sourcing of equity and debt,construction management,leasing,debt conversion, and asset management. EHDOC has refinanced and refreshed a substantial portion of Its portfolio,while adding new developments using a range of financing tools in which Low Income Housing Tax Credits(LIHTC)have played a major role.Currently there are several developments in the pipeline with LIHTC financing. Present pipeline of project financing, utilizing LIHTC 9%and 4%(with Tax Exempt Bonds),approaches$100M in total development cost.Projects are located in California,Illinois,Connecticut,Ohio and Florida. Tax Credit Investment Benefits Significant benefits from tax credit investment in new property development and in acquisition-rehabilitation accrue to municipalities,property owners and developers,property management agents,and most importantly, current and prospective project residents. EHDOC is deeply experienced in low income housing tax credit funding and aligned with strong investment partners to bring these benefits to fruition: • Existing Project Refinancing-greater$proceeds for rehabilitation of older buildings and reduced debt obligation via substantial equity investment • New Construction of Affordable Housing-large,available investment pool of capital and favorable tax credit benefits to investors to help fund new projects • Local construction purchasing and jobs creation • Viable replacement project investment source as replacement to lost HUD 202 funding • Reliable funding source to spur new housing development,filling a huge need for many communities (affordable independent and assisted living for the elderly and workforce including firemen,police, teachers,medical technicians,and many other community service employees) Planned Developments with Cities EHDOC actively partners as community project co-developer in new planned developments with cities and communities that share EHDOC's mission for good quality,safe and affordable housing forthe elderly;and which face a shortage of current housing for their lower income residents. EH DOC has experience working with many cities including City of Chicago,City of Miami,City of Miami Beach,City of Canton,OH and City of Waterbury,CT. HUD Experience Of the properties in the EHDOC portfolio and construction pipeline,47 came under the Section 202 program with Section 8 rental assistance. The remaining 7 are Hugh Carcella Apartments(Section 236)Reading, PA; Stanley Axlrod Towers(Section 202/without Section 8)Miami,FL;Jack Kenny Memorial(Section 236)Rochester, NY;Robert Sharp Towers II(Section 221(d)(4))Miami Gardens, FL; North Park Village Apartments(developed through the CDBG Program in the City of Chicago)Chicago,IL;J.Michael Fitzgerald Apartments(Section 202/8 with 4%LIHTC and City Chicago Donation Tax Credit)Chicago,IL;and Minerva Manor(Housing Authority Loan and 4%LIHTC with tax-exempt bonds)Fontana,CA. Industry Affiliations EHDOC is affiliated with the U.S. Department of Housing and Urban Development(HUD),the Alliance for Retired Americans(ARA), Leading Age,National Council on Aging(NCOA),Southeastern Affordable Housing Management Association(SAHMA),National Leased Housing Association(N LHA),and the National Affordable Housing Management Association(NAHMA). Financial and Legal Partnerships EHDOC partners with,among many,the following financial institutions for debt financing, equity investment, insurance,and representation. Debt Financing Wells Fargo; TD Bank; US Bank; Lancaster Pollard Mortgage Co.; California Statewide Communities Development Authority:AGM Financial Services; Draper and Kramer;and Housing Investment Trust of the AFL-CIO Equity Investment:Stratford Capital Group,US Bank;City Real Estate Investors; ID Bank;and Webs Fargo Insurance Services:Wells Fargo Legal Representation:Bernstein-Shur(EHDOC Corporate General Counsel);Nixon Peabody;Krooth Altman;and numerous firms with strong affiliations with low-income housing development in their respective communities. 1580 Sawgrass Corporate Parkway,Suite 100 I Fort Lauderdale.F- 33323-2869 1[ IID OP:954.835 9200 I F.954.835.0888 I www.ehdoc.org Q12 • f MIAMI BEACH SENIOR CTIIIENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.066-E11005 FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION FOR THE YEARS ENDED JUNE 30,2016 AND 2015 MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.066-EHOO5 FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION FOR THE YEARS ENDED JUNE 30,2016 AND 2015 CONTENTS Independent Auditor's Report 1-2 Financial Statements: Statements of Financial Position 3-4 Statements of Activities 5 Statements of Cash Flows 6-7 Notes to the Financial Statements 8.14 Supplementary Information: Supplementary Information Required by HUD 17-26 Schedule of Expenditures of Federal Awards 27-28 Summary Schedule of PrIor Year Findings 29-30 Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Goverment Auditing Standards 31-32 Independent Auditors Report on Compliance For Each Major Program and On Internal Control Over Compliance Required by the Uniform Guidance 33-34 Schedule of Findings and Questioned Costs 35-37 Corrective Action Plan 38 Certification of Officers 39 Certification of Management Agent 40 Independent Accountant%Report on Applying Agreed-Upon Procedures 41-42 bellows associates p.a. Plhe ` IC A CC QuNt ANrs "" "las INDEPENDENT AUDITOR'S REPORT To the Board of Directors of Miami Beach Senior Citizens Housing Development Corporation, Inc. Miami Beach, Florida 33139 Report on the Financial Statements We have audited the accompanying financial statements of Miami Beach Senior Citizens Housing Development Corporation, Inc., operating as Council Towers, HUD Project No. 066-EH005, which comprise the statements of financial position as of June 30, 2016 and 2015,and the related statements of activities and cash flows for the years then ended,and the related notes to the financial statements. Managements Responsibility for the Financial Statements Management Is responsible for the preparation and fair presentation of these financial statements In accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement,whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit.We conducted our audit in accordance with auditing standards generally accepted in the United Slates of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are freefrom material misstatement, An audit Involves performing procedures to obtain audit evidence about the amounts and disclosures In the financial statements.The procedures selected depend on the auditors judgment, Including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or enol. In making • those risk assessments, the auditor considers Internal control relevant to the entity's preparation and fair • presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances,but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly,we express no such opinion.An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained Is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements referred to above present fairly, In ail material 954.838.7000 respects, the financial position of Miami Beach Senior Citizens Housing Development Brewed Corporation, Inc. as of June 30, 2016 and 2015, and the changes in Its net assets and its cash flows for the years then ended in accordance with accounting principles generally 305.553.1310 accepted in the United States of America. Miami-Dade 954.8387888 Fax 1 7890 Peters Road,Suite&102 Plantatlan,Fl 33324 www.betlawscpe.cem reiVea Other grafters Other frthrmaton Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole.The accompanying supplementary information shown on pages 17 to 26 Is presented for purposes of additional analysis as required by the Consolidated Audit Guide Nr Audits of HUD Programs Issued by the U.S. Department of Housing and Urban Development Office of the Inspector General,and is not a required pert of the financial statements.The accompanying schedule of expenditures of federal awards,as required by Tide 2 U.S. Code of Federal Regulations (CFR) Part 200. Uniform Administrative Requtenens, Cost RincJples, and Audi Requirements kr Federal Awards, Is presented far purposes of additional analysis and Is not a required part of the financial statements.Such information la the responsibility of management and was derived from and relates directly to the undedyitg accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the finandal statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves,and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In ow opinion,the information is fatty stated,In all material respects,in relation to the financial statements as a whole, Other Reporting Required by GovemmentAadidng Standards in accordance with Government Auditing Standards,we have also issued ow report dated September 19, 2016,on our consideration of Mani Beach Senior Citizens Housing Development Corporation,Inc.'s internal control over financial reporting end on our tests of its compliance with certain provisions of laws, regulations,contracts,and grant agreements and other matters.The purpose of that report Is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on Internal control over tinarrdal reporting or on canpliance. That report Is en integral part of an audit perforated in accordance with Government Auditing Standards In considering Miami Beare Senior Citizens Housing Development Corporation, Inc.'s Internal control over pofinancial reporting and compliance. �uurua /ffSauafso e/f. Ballets Associates, PA. Plantation,Florida September 19,2016 raes MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.0116.E11005 STATEMENTS OF FINANCIAL POSITION JUNE 30,2016 AND 2015 2018 2015 ASSETS Cash•operations $ 313,966 $ 90,784 Tenant accounts receivable. 28 151 Accounts receivable-HUD 10,540 8,615 Accounts receivable-Other 1,398 - Prepaid expenses 83.084 106,288 409006 204.838 PROPERTY AND EQUIPMENT Land knprovements 39976 39,976 Buildings 11,043,026 10,739628 Building equipment-portable 705,413 700874 Furnishings 1,301,835 1286,413 Office furniture and equipment 179309 173,309 Maintenance equipment 36,051 36.061 13,299,810 12,947,249 Accumulated depredation (11,388,149) (19909,738) 1,913,461 2,037,511 Land 251,780 251,780 2,165,241 9289291 DEPOSITS Escrow deposits 43,739 443,976 Replacement reserve 780,143 555,824 Tenant deposits held in bust 87,635 64,200 Total Deposits 891,517 1,063,800 OTHER ASSETS Debuted financing costs 1,817 2,312 Miscellaneous other assets 150.049 151,876 Total Other Assets 151.866 154,188 TOTAL ASSETS 9 _ 3.41.7,Sa9 ,1 3,712.117 See accompanying notes to the financial statements MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO,086-EH005 STATEMENTS OF FINANCIAL POSITION(CONTINUED) JUNE 30,2016 AND 2015 2016 2015 LIABILITIES Mortgage Payable $ 1,883,578 $ 2,343,488 Accounts payable-operations 255,456 86,389 Accounts payable-other 7671 11,049 Accruedvmges payable 40,362 52,346 Accrued payroll taxes payable 609 - Accrued management fee payable 11625 13,357 Accrued interest payable-mortgage 16791 26,666 Miscellaneous currant liabilities 29,399 113,203 Tenant deposits held In Oust 82,430 81,489 Prepaid revenue 2,191 2,535 TOTAL LIABILITIES 2,394,712 2710,512 NET ASSETS Unrestricted net assets 1,312,918 1,001,605 Temporarily resbtted net assets - - Permanently restricted net assets - - TOTAL NET ASSETS 1,312,918 1,001805 TOTAL LIABILITIES AND NET ASSETS $ J.617.N0 $ 3_712,117 See accompanying notes to the financial statements MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATNG AS COUNCIL TOWERS PROJECT NO.0611-EH005 STATEMENTS OF ACTIVITIES FOR THE YEARS ENDED JUNE 30,2016 AND 2015 2016 2016 REVENUES Rent $ 9322843 $ 9252,270 Financial 12,172 8,268 Other 2,772 14.944 TOTAL REVENUES 3.337.587 3,275.482 EXPENSES Administrative 409845 309,721 11ti06ea 472,726 508,199 Operating and maintenance 837,440 906,835 Taxes and insurance 419,443 413,423 Depredation 476,411 440,849 Amortization 405 495 Einendai 143,077 171,446 Mollifamiy housing service co0rdamtors 177,637 169407 TOTAL EXPENSES 3,026,274 3,004,175 CHANGE IN NET ASSETS 311,313 271,307 NET ASSETS AT BEGINNING OF YEAR 1,001,605 730,298 NET ASSETS AT END OF YEAR S 1.312.018 $ 1.001.605 '.. See accompanying notes to the financial statements -5- MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.061-EN005 STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED JUNE 30,2016 AND 2015 2016 2016 CASH FLOWS FROM OPERATING ACTIVITIES Rental receipts 5 3,316,021 S 3.258.187 Interest received 1,457 1066 Other ash received 2.772 14.944 Total receipts 3.320,250 3,274,796 Administrative (141.809) (145,751) Management lee (144,994) (141,360) Man (479,715) (471,448) Salaries and wages (546,557) (440,561) Operating and maintenance (662.786) (700,978) Properly Insurance (105121) (139,774) Miacedanaaa takes and Insurance (314,664) (285.454) Taunt4epab Mid 516881 (2,494) (1.197) IMBreil on mortgage (158,942) (160,298) ToaldNaesemerds (2,558,081) (2.489,919) Nal cash provided by oparaiing acMies 762.160 784.877 CASH FLOWS FROM INVESTING ACTIVITIES Deposti6 to mortgage escrow and keenest releaNd in account (79.159) (331,155) WMMra s/tern ger escrow=COM 479,396 163,032 Deere%a reseweerr replacement and eaerest retailed in account (213904) (211,314) WiNA'awea can resew for replacement - 145,849 Puwdhse of Mad one (156,309) (139,971) Cepa tweeting aa.Mse cecehctlan In progress (109,211) (64,367) Nat cash(reed a)Nwgma actOles (79,087) (437,926) CASH FLOWS FROM FINANCING ACRVTTIES MMgagmprnclpal Wyman (459,910) (351,3477 NO case(used Si)fInancig activities (459.910) (353,3477 NET INCREASE(DECREASE)IN CASH MD CASH EOUIVALENIS 223,172 (16,396) BEGINNING OF YEAR CASH 9,784 107.180 END OF YEAR CASH 3 313958 t 60.784 SUPPLEMENTAL DISCLOSURES: Warn/taste°HMOs, Asthma of axed assets S 196,062 S 10,789 Canabh.Yon SThomas (111,038) 67.509 Acne*payable (65.014) (96,298) S S Iearest paid S 168.942 S 160,$@3 See accompanying notes to the financial statements 8 MIAMI BEACH SENIOR CrnzENS HOUSING DEVELOPMENT CORPORATION, INC. OPERATING AS COUNCIL TOWERS PROJECT NO.066•EH0OS STATEMENTS OF CASH FLOWS(CONTINUED) FOR THE YEARS ENDED JUNE 30,2018 AND 2015 2016 2015 CASH FLOWS FROM OPERATING ACTIVITIES Change in net assets $ 311,313 $ 271,307 Adjustments to reconcile change In net assets to net cash provided by operating activities Depredation expenses 476,411 440,649 Amortization expense 495 495 Net realized and unrealized gain on Investments (10,715) (6,603) Increase or decrease In: Tenant waxes receivable 123 2,161 Accounts receivable-other (3,323) 358 Prepaid expenses 22,204 22623 Cash restricted for tenant security deposits (3,435) (3,034) Accounts payable (6,534) 16771 Accrued llebiBtes (9,102) 23,359 Accrued interest payable (15,865) 11,148 Tenant deposits held in trust 941 1,837 Prepaid revenue (344) 1,806 Net cash provided by operating activiles $ 762.169 $ 784.877 See accompanying rotes to the financial statements -7- MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION, INC. OPERATING AS COUNCIL TOWERS PROJECT NO.066•EHOOS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30,2016 AND 2015 NOTE 1 —ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Miami Beach Senior Citizens Housing Development Corporation, Inc., operating as Coundi Towers.(the Project) was organized as a non-profit corporation in the State of Florida, to acquire an interest in real property located in Miami Beach, Florida. The corporation has constructed and operates an apartment complex of 252 wits, under Section 202 of the National Housing Act of 1959 and Section 8 of the National Housing Act or 1937. Such projects are regulated by the U.S. Department of Housing and Urban Development (KID) with respect to rent charges and operating methods. The Regulatory Agreement prohibits any distribution of surplus cash available at the end of each year. The Projects major program is 0s Section 202 Supportive Housing for the Elderly— Direct Loan. The Project's Section 8 Having Assistance Payment(HAP) Program provides for a significant portion of the Project's rental Income through rental assistance from HUD. The Project's Sedan 8 program Is nonmajor. The following significant accounting policies have been followed in the preparation of the financial statements: Fixed Assets Fixed assets and organization costs are stated at cost. The Project currently capitaizes fixed assets over 61.000 and all lesser items are expensed. Depreciation of fixed assets Is provided using the straightline method over the estimated useful lives of the assets,as folows: Yaws Land improvements 5 Building and equipment-fixed 5-40 Furniture and equipment 5-20 Depredation expense for the years ended June 30,2016 and 2015 was$476,411 and$440,649, respectively. Amodizetinn Deferred financing costs are being amazed over the fife of the mortgage (40 years) on a straight-the baais. Financial Statement Presentation The accompanying financial statements were prepared in conformity with accounting pdndples generaly accepted In the United States of America.The Project reports Information regarding its financial position and activities according to tree chases of net assets: unrestricted icted net assets, temporarly restricted net assets,and permanently restricted net assets.Accordingly,none of the Projects net assets are subject to dolor-imposed resbidicns and are therefore accounted for as unrestricted net assets. -8- MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.066-EHOOS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30,2016 AND 2015 NOTE 1—ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESi, JCONTINUED) income Taxes The Project is currently exempt from federal income taxes under Section 501(cx3)of the Internal Revenue Code. The Project's Forms 990, Return of Organization Exempt from Income Tax, for the years ending 2012,2013,2014,and 2015 are subject to examination by the Internal Revenue Service,generally for three years after they were Bled.Currently no year is under examination. Cash and Cash Equivalents For the statement of cash flows,al unrestricted investment instruments with original maturities of three months or less ere cash equivalents. The Project has no cash equivalents at June 30. 2016 and 2015. tae of Estlmatas The preparation of Omental statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that ailed the reported amount of assets and Stilts and disclosure of contingent assets and labities at tie date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Dale of MentemenEs Review Management has evaluated subsequent events through the time of Issuance of these financial statements on September 19,2016. NOTE 2—RELATED PARTIES The Project is sponsored by Elderly Housing Development and Operations Corporation (EHDOC). The bylaws of the Project require that the Board of Directors be composed of eight members. The President and Executive Director of EHDOC shall, by virtue of their offices, be members of the Board of Directors and the remaining directors shall be selected by EHDOC. EHDOC manages the complex and provides accounting services,for which EHDOC receives fees. The total amount charged by EHDOC for management fees for the years ended June 30,2016 and 2015 was $143,562 and$142,790, respectively,which Is approximately 4.42%of gross receipts. The total amount charged by EHDOC for accounting services for the years ended June 30, 2016 and 2015 was $19,656 for both years.The total amount charged by EHDOC for quaMy assurance services for the years ended June 30, 2016 and 2015 was $8,190 and$7,898, respectively. For the years ended June 30,2016 and 2015 the Protect incurred other costs to EHDOC In the amount of$374,616 and$410,674, respectively, which may include reimbursements for instance, pension,and other project expenses.The total due to EHDOC as of June 30,2016 and 2015 was$30,471 and$13,995,respectively. -9- MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.066-EH005 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 36 2016 AND 2015 NOTE 3—HUD RESTRICTED DEPOSITS Reserve for Reolacemenl Under the regulatory agreement the Project is required to eel aside amounts for the replacement of properly and other project expenditures approved by HUD. Replacement reserve deposits, which approximate $780,143 and $555,624 at June 30, 2016 and 2015, respectively, are held in separate accounts and generally are not available for operating purposes. As of June 30, 2016 the required monthly deposits to the replacement reserve accounts were fully met. As of June 30, 2015, the required deposits to the replacement reserve were not fully met end a finding was issued. NOTE 4—MORTGAGE PAYABLE The mortgage payable to and insured by HUD was approved for$7,773,700.The mortgage is payable In 480 monthly hstellments of principal and interest, beginning January 1983. The annual Interest rate is 6.875%.The mortgage note is secured by the apartment complex. Maturities of the mortgage note for the Project,in each of the next five years are as follows: June 30, 2017 $ 455,942 2018 488,294 2019 522,943 2020 416,399 2021 _ 1.887.528 For the years ending June 30, 2016 and 2015 interest expense on the mortgage was$143,077 and $171,446,respectively. NOTE 5—RENT INCREASES Under the regulatory agreement the Project may not increase rents charged to tenants without HUD approval. NOTE 6—FUNCTIONAL ALLOCATION OF EXPENSES Experditues burred in connection with project operations and expenditures made for corporate purposes have been summarized by natural expense classification basis In the statements of activities. -10- MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.066-EHOO5 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30,2016 AND 2015 NOTE 6—FUNCTIONAL ALLOCATION OF EXPENSES(CONTINUED) For the years ended June 30, 2016 and 2016, the Project expended $3,028,274 and $3,004,175, respectively. They have estimated that on a functional classification basis these expenses would be allocated as follows: 2016 2015 Program services $ 2,527,229 $ 2,604,454 General and administrative 499,045 399,721 Fundraising Total $ 3,026,274 $ 3,004,175 NOTE 7—INTANGP'o ASSETS Intangible assets consist of deferred financing costs associated with the HUD Section 202 Direct Loan program. As of June 30, 2016 and 2016, deferred financing costs were $19,806 for both years. The total deferred financing costs are being amortized over the life of the mortgage(40 years) on a sbaighHIne basis. Accumulated amortization as of June 30, 2016 and 2016 was $17,989 and $17,494,respectively. Amortization expense in each of the next five years Is estimated as follows: Jura 2017 $ 495 2018 495 2019 495 2020 332 2021 Amortization expense for the years ended June 30, 2016 and 2015 was$495 for both years. NOTE 8—FAIR VALUE MEASUREMENTS Accounting standards provide a framework for measuring fair value based an a hierarchy that prioritizes the input to valuation techniques used to measure fair value, as follows: Level 1, which refers to secidies valued using unadjusted quoted prices from active markets for identical assets; Level 2,which refers to sewlties not traded on an active market but for which observable market inputs are readily available;and Level 3,which refers to securities valued based on significant unobservable inputs.Assets and Nobilities are classified In Oat entirety on the lowest level of Input that is significant to the fair value measurement. • _11- MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION, INC. OPERATING AS COUNCIL TOWERS PROJECT NO.086•EHOOS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30,2016 AND 2015 NOTE 8–FAIR VALUE MEASUREMENTS ICONTINUEDI Level 1 Inputs to the valuation methodology we unadjusted quoted prices for Identical assets or Ikb*Ues In active markets that the Project has the ability to access. Level 2 Inputs to the valuation methodology include .— • Quoted prices for similar assets or lab0ties In active markets; • Quoted prices for identical or similar assets or liabilities in active markets; • Inputs other than quoted prices that are observable lor the asset or liability;and • Inputs that are delved principally from or corroborated by observable market data by wrtdadon w other means. If the asset or Yabply has a specified(contractual)term,the level 2 input must be observable for substantially the full term of the asset or gently. Level 3 Inputs to the valuation methodology are unobservable and significant to the fair value measurement. Changes in valuation techniques may result in transfers in or out of an invesbnent's assigned level within the hierarchy. Asset Valuation Tedmques Valuation techniques used need to rat nize the use of observable Inputs and minimize the use of unobservable Inputs.The following is a description of the valuation methodologies used for assets at fair value.There have been no charges In the methodologies used et June 30,2016 and 2015. • U.S. government secretes: Valued using pricing models maximizing the use aF observable inputs for similar securities. The Sowing tables set forth by level within the fair value hierarchy a strrrmary of the Projects Investments measured at fair value on a rearing basis at June 30,2016 and 2015: Fair Value MOasurements as of June 30.2018 Quoted Prices Sip alcaM In Active Other Significant mese for Observable UnobnrvNae Identical Assets Inputs Inputs (Leval lj Havel 2) ILav&3) Toll _ Crab mrwgeerutaccowds $ 50,594 $ • $ • $ 50,184 US.powmment seotaipn 292,596 - - 292.506 Tout $ 343,190 $ $ $ 343.190 -12- MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.061$EH005 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30,2016 AND 2015 NOTE 8—FAIR VALUE MEASUREMENTS(CONTINUED) Fair Value Meaaur,men s as of June 30.2015 Quoted Prices Significant In Active Other significant Markets for amenable Unobeembit identical Assets Input Inputs (levN 1) (ravel 2) !Veal 3) Talai Cash management acmuna $ 43.808 $ • $ - $ 13,908 US.government scarifies 2a8567 _ 288,667 Total $ 332.475 $ $ - $ 33Z476 The Project's poky is to recognize all transfers between levels at the beginning of the reporting period. For the years ended June 30,2018 and 2015, there were n0 significant transfers in or out of Level 1,2 or 3. NOTE 9—INVESTMENTS For the years ended June 30, 2016 and 2015, the Projects Investments (including gains and losses on investments bought and sold,as well as held during the year)appreciated in value by $10,715 and $6,603.respectively,as presented In the statements of activities as follows: 2016 2015 Net change in appreciation in fair value of investments whose fair value was determined based upon market prices: U.S. government securities j 10.715 $ 6.603 Net change in appreciation In fair value of investments $ 11.215 S 6803 NOTE 10—EMPLOYEE BENEFIT—PENSION PLAN The employees of the Project are covered Lader a defined benefit pension plan. The collectively bargained plan is sponsored by the Service Employees International Union, Pension expense for the years ended June 30, 2016 and 2015 was$97,338 and$79,964 respectively. The Project also provides a 401k plan for its employees through Franldin Templeton Investments. The Project matches employee contributions up to a Omit of 3%of employee compensation for the year. 401k contrIbutbn expense for the years ended June 30.2016 and 2016 was$5,338 and$5,001,respectively. -13- MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.066-EHOOS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30,2016 AND 2015 NOTE 11 —CURRENT VULNERABILITY DUE TO CERTAIN CONCENTRATIONS The Project's sole asset is a 262-unit apartment building. The Project's operations are concentrated in the multifamily real estate market. In addition, the Project operates in a heavily regulated environment. The operations of the Project am subject to the administrative directives,rules and regulations of federal, state and local regulatory agencies, including, but not Nm0ed to, HUD. Such administrative directives, rules and regulations are subject to change by an act of congress or an administrative change mandated by HUD. Such changes may occur with little notice or Inadequate funding to pay for the related cost, including the additional administrative burden,to compy with a change. The Project maintains Its cash balances at two financial Institutions, one of which balances are insured up to $250,000 by the Federal Deposit Insurance Corporation (FDIC). Account balances at the other , financial institution we protected by the Securities Investor Protection Corporation (SIPC) up to $500,000,which Includes a$260,000 limit for cath At June 30,2016 and 2016,cash balances exceeded • the federally insured line by $884,963 and $598,646, respectively, at the FDIC Insured financial institution.At June 30, 2016 and 2015, cash balances exceeded the SIPC insured limit by $91,178 and $80,463, respectively. The Project has not experienced any lose in such accounts and believes N Is not exposed to any significant audit risk on its cash balances. NOTE 12—RECLASSIFICATIONS Certain Items in the June 30, 2015 report have been reclassified to conform to current year classification. Such redassi0tallons had no effect on previously reported net income. • -14- SUPPLEMENTARY INFORMATION • • MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.066-EH005 INDEX TO SUPPLEMENTARY INFORMATION REQUIRED BY HUD FOR THE YEAR ENDED JUNE 30,2016 Statement of Financial Position Data 17-18 Statement of Activities Data 19-20 Statement of Equity Data 21 Statement of Cash Flows Data.. 22-23 Computation of Surplus Cash 24 Schedule of Changes in Fixed Asset Accounts 25 Schedule of Reserve for Replacement 26 Schedule of Etqtenclilures of Federal Awards 27-28 MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.066-EH005 STATEMENT OF FINANCIAL POSITION DATA JUNE 30,2018 ASSETS CURRENT ASSETS 1120 Cash•operations $ 313,956 1130 Tenant accounts receivable 28 1135 Accounts receivable-HUD 10,540 1140 Accounts receivable-commercial rent 1,398 1200 Prepaid expenses 83,084 11007 Total Current Assets 409,006 1191 TENANT DEPOSITS HELD IN TRUST 67,635 DEPOSITS 1310 Escrow deposits 43,739 1320 Replcemenl reserve 780,143 1300T Total Deposits 823,882 PROPERTY AND EQUIPMENT 1410 Land 291,756 1420 Butldngs • 11,043,026 1440 Bullring equipment-portable 705,413 1480 Furnishings 1,301,835 1465 Office furniture and equipment 173,309 1470 Maintenance equipment 36.051 14007 Total Fixed Assets 13,551,390 1495 Accumulated Depredation 11.386.149 1400N Net Fixed Assets 2,165,241 OTHER ASSETS 1520 Deferred financing costa 1417 1580 Miscellaneous other assets 1590-010 Conatnctlon in progress 150.049 15007 Total Other Assets 151066 1000T TOTAL ASSETS $ 3.617.630 See Auditors Report -17- • MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.086-E11005 STATEMENT OF FINANCIAL POSITION DATA(CONTINUED) JUNE 30,2016 LIABILITIES AND NET ASSETS CURRENT LIABILITIES 2110 Accounts payable-operations S 255,456 2116 Accounts payable-section 8 7,971 2120 Acaued wages payable 40,362 2121 Accrued payrol lazes payable 609 2123 Monied management lee payable 11.925 2131 Accrued interest payable•Bret mortgage 10,791 2170 Mortgage payable-ltrsl mortem 455,942 2190 Miscelaneous current liabilities 2190-010 Accrued audit fees 9.985 2190-010 Aaarad accounting lees 1.700 2190010 Accrued health and pension 17,714 2210 Prepaid revenue 2,191 2122T Total Current Liabilities 814,646 2191 TENANT DEPOSITS HEW IN TRUST 62,430 LONG TERM LIABILITIES 2320 Modgage payable-first mortgage 1.427.636 23001 Total Long Term Liabilities 1,427,638 20007 Total ttabi89es 2,304,712 NET ASSETS 3131 Urresbictsd net assets 1,312,918 3132 Temporarily restricted not assets 3133 Permanently restricted net assets - 3130 Total Net Assets 1,312.918 2033T TOTAL LIABILITIES AND NET ASSETS J. 2,611130 See Auditor%Report -18- MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.066-EH006 STATEMENT OF ACTIVITIES DATA FOR THE YEAR ENDED JUNE 30,2016 REVENUES 5120 Rent revenue-gross potential $ 808,412 5121 Tenant assistance payments 2,470,422 5140 Rent revenue-stores and commercial 46,124 51001 Total Rent Revenue 3,324,958 5220 Vacancies-apartments 2,315 52001 Total Vacancies 2,315 5152N Nal Rental Revenue 3,322,643 5440 Revenue from Investments-replacement reserve 11,513 5490 Revenue from Investments-miscellaneous 5490-010 Escrow deposes 659 54001 Total Financial Revenue 12.172 5910 Laundry and vending revenue 356 5920 Tenant charges 1.646 5990 Mfsoelleneous revenue 5990-010 Refunds and settlements 770 59001 Total OIIW Revenue 2,772 50001 Total Revenue 3,337,057 EXPENSES 6203 Conventions and meeargs 1,148 6204 Management consultants 3,000 6210 Advertleing and marketing 1,060 6310 Office epistles 181,888 6311 Office expenses 85,147 6320 Management M 143,562 6330 Manager a superMende M salaries 46,493 6340 Legal expense-pact 809 5350 Au*expense 9,965 6351 Boakkeephg fees/accounting services 21,356 8390 Miscellaneous admMslraten wanes 4,597 62631 Total Administrative Expenses 499.0456 450 60 Water5y 260,981 49,711 6452 Gas 25,361 6453 Sewer 136.663 64001 Total UBIOes Expense 472,726 See Auditor's Report -19- MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.068-EN005 STATEMENT OF ACTNITIES DATA(CONTINUED) FOR THE YEAR ENDED JUNE 30,2018 6610 Peyrot $ 223,327 8515 20 S 141,962 866 34,092 6825 Garbage and trash oval rem 36,382 6546 Sewr6y Prying Contract 226,381 6546 Heating/cooling Heating/coolingpe atin andmaintenance 65,953 60 Miscellaneous operating ermSln31360 66007 Total Operating and Maintenance Expenses 837,440 Gill PeyrW taxes 41.893 6720 Property&liability insurance 131.987 6722 Workmen's compensation 13,227 6723 Health Insurance and other employee benefits 227,454 6790 Miscellaneous taxa,Menses,permits,end insurance 4,892 670DT Total Taxes and Insurance 419,443 8620 merest on firs mortgage payable 143,077 68007 Total Financial Expenses 143,077 WOO MuMfaSy housing service coordinators 177.637 60007 Total Cost of Operations Before Depredation 2.549,3668 50807 Root befogs Depredation 788,219 6800 Depredation expenses 476,411 6810 Mwm4aton expense 495 5O6ON OPeterng Prof 311,313 3247 Charge In Unrestricted Nat Assets from Operations 311313 3248 Change In Tse6grady Restricted Nei Assets from Operations 3249 Change in Permanently Restricted Net Assets from Operations - I 3260 Change in Total Net Assets from Operations j____11.1,211i 31000-010 Total fest mortgage mindpal payments required dung the audit period. $ 459,910 31000-020 The total of el monthly mane for replacement deposits required during the atoll period nen K deposits have been temporarily Salved or suspended. $ 212,394 S100003O Replacement Reserves or Residual Receipts and releases atildr ere Included as expense items on this Pro&and Loa statement. I • 31000-040 Project Improvement Ronne Releases under the Flexible Subsidy Program that are nduded as expanse Items on this Pro&and Loss statement. $ . See Auditor's Report -20- MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO,066-EHOO5 STATEMENT OF EQUITY DATA FOR THE YEAR ENDED JUNE 30,2016 51100080 Previous Year Unrestricted Net Assets S 1,001,605 3247 Change In Unrestricted Net Assets from Operations 311,313 S1100-065 Other Changes In Unrestricted Net Assets _ 3131 Unrestricted Net Assets 1,312,918 S1100-070 Previous Year Temporarily Restricted Net Assets 3248 Change In Temporarily Restricted Net Assets from Operations I 51100-075 Other Changes In Temporarily Restricted Net Assets - 3132 Temporarily Restricted Net Assets _ S1100-080 Previous Year Permanently Restricted Net Assets _ 3249 Change in Permanency Restricted Net Assets from Operations - 81100-085 Other Charges M Pennanenty Restricted Net Assets - I 3133 Permanently Restricted Net Assets _ 51100450 Previous Year Total Net Assets 1,001,605 3250 Change in Total Net Assets from Operations 311,313 S1100-055 Other Changes In Total Net Assets 3130 Total Net Assets $ 1,312.918 See Auditors Report -21- MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.066•EHOOS STATEMENT OF CASH FLOWS DATA FOR THE YEAR ENDED JUNE 30,2016 CASH FLOWS FROM OPERATING ACTIVITIES 51200-010 Rental receipts S 3,316,021 51200-020 Interest receipts 1,457 51200-030 Other operating receipts 2,772 51200-040 Total receipts 3,320,250 51200-050 Administrative (141,809) 51200-070 Management fee (144,994) S1200-090 Mites (479,715) S1200.100 Salaries and wages (546.557) 81200-110 Operating and maintenance (662,785) 51200-140 Property insurance (106,121) 51200.150 Miscellaneous taxes and insurance (314,684) SI200.160 Tenant security deposls (2.494) S1200-180 Interest on Mt mortgage (158,942) 81200-230 Total disbursements (2,558,081) S1200-240 Net cash provided by operating activities 782,189 CASH FLOWS FROM INVESTING ACTIVITIES S1200-245 Net deposits to the mortgage escrow account 400237 S1200-250 Net deposits to the reserve for replacement account (213,804) 51200-330 Net purchase of feed assets (158,309) S1200-340 Other investing activities-construction In progress (109.211) SI200-350 Net cash(used in)Ymsting activities (79,087) CASH FLOWS FROM FINANCING ACTIVITES 51200-380 Principal payments-fast mortgage (459,910) 51200-460 Net cash(used in)financing activities (459,910) 51200-470 NET INCREASE IN CASH AND CASH EQUIVALENTS 223472 S1200-480 BEGINNING OF PERIOD CASH 90,784 S12001 END OF PERIOD CASH S 313 958 See Auditor's Report -22- MIAMI BEACH SENIOR CmZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.OS8-EHOOS STATEMENT OF CASH FLOWS DATA(CONTINUED) FOR THE YEAR ENDED JUNE 30,2015 RECONCILIATION OF NET PROFIT TO NET CASH PROVIDED BY OPERATING ACTIVITIES 3260 Change in Ictal net assets from operations E 311,313 Adjustments to reconcile net profit to net cash provided by operating activities 8600 Depreciation expenses 476,411 8610 Amortization expense 495 Increase or decrease in: 81200-490 Tenant accounts receivable 123 S1200-600 Accounts receivable-other (3,323) 81200-520 Prayed expenses 22,204 51200-530 Cash restricted for tenant security deposits (3.435) 81200F540 Accounts payable (6,534) 81200-560 Accrued liab0ities (9,102) 81200-570 Accrued interest payable (15,855) 51200-580 Tenant security deposits held in bust 941 51200-590 Prepaid revenue (344) 51200-600 Omar adjustments-unrealized gain on investments (10,715) S1200-610 Net crash provided by operating activities $ 72.169 li See Auditor's Report -23- , MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.0613-04005 COMPUTATION OF SURPLUS CASH FOR THE YEAR ENDED JUNE 30,2016 Surplus Cash, Distributions,and Residual Receipts(Annual) S1300-010 Cash $ 381,691 • 1135 Accounts receivable-HUD 10,540 51300-040 Total Cash 992,131 Current Obligations 51300-050 Accrued mortgage Interest payable 10,791 51300075 Accounts payable-30 days 255,456 51300-100 Accrued expenses 82,295 2210 Prepaid revenue 2,191 2191 Tenant deposits held in buret 62,430 51300-110 Otter current obligations-accounts payable-section 6 7,971 51300-140 Total Current Obligations 421,134 51300-150 Cash(Deficiency) s (29 003) 61300-210 Deposit Due Residual Receipts S • See Auditor's Report -24- MIMS REACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION.WC, CPERATINi AS COUNCIL TOWERS PROJECT NO.04401005 SCHEDULE OF CHANGES INFIXED ASSET ACCOUNTS FOR THE YEAR ENDED JUNE 39 2015 I410P Bpnnbg Belongs Lend S 291,756 1410AT Addlliona . 1410DT O.dMBen. ' 1410 Ending Balance Law 291,750 1420P B.94rmbg Ulna Butting. 10,780.828 1420AT Ada. 312400 142040101050 MC loll 3 2,550 142044M/03D Aulonalb doom(2) 13,752 1420A-10010 Balms(2),boiler camp,bderlwl.changer 19,450 1420A010430 Cabinets 12,000 1424010030 Elevator armor and moot 9.799 1420A-0101030 Ebnbr cable and sheave 8,713 14204-010030 Flo num.gbm end Mos 152,624 14204010/030 Fib bnpaN Epp.(11) 20,031 14204010030 Re palm ate(2)and Fn.lama anbSM 38,281 14204010/0]0 Fin WW1 17,910 14204010030 Flow amch and plop 1,080 1420A-010030 Lawpa ram duct 12) 5.050 14204010030 Srdbg door 9.250 14204010030 Rooledrnt fan 1,580 14204010030 WMP lowant generator wiW1 2,120 ' 14200T O.dlciM 1420 Ending Balance BuldIFIN 11.043,02 BsWhxa Buldg Ewpm.N-PMabe 700.874 I4404T Melons 4,538 14404010030 Whgvw 1..41 1{101-0EIT 9u-Bwlam n 1.490 1440! Deduct 1440 1n ESN Bag Equipment.Portable iy9413 1480P aurin Selena Furnishings 1,286013 1460AT Adams 35,422 14601-010030 Bab 1.2% 14601-010/030 Flo/oily(18) 34,222 14500T Deduction 1450 DaMg BMPIae FulnWM9a 1401,538 1150 Beaming BMN4aQ5144 Funlun and Equip/nen' 1731309 1455AT Adam 1466DT DWld ns 1486 Ending BMus La Fondue and Equpmrd 173,309 1470P Beginning Babna P I.nuc.E94Pnre 38.061 1470AT Apabs - 14700T Deductions 1470 EaOng Balance MNManunce Equipment 30,031 10T Tal B9buJng BaNnaS Food Aa s 13.19906 1450AT TAMAMAe68as 36E381 MOOT Tabl Mal Oldulpa _ 14007 Teal al Assets 1.881, 1498P Bybvlbg Mance h AcaoPSW OapsMM 10909338 6800 TOW PNdelna 478,411 1400ACT Tail ACCUIINIMed D.pndabn SPn Woad AM.b 1495 Fndu9 Winos Rs Accent/Had De aEHbn1— 1 1400N Tai NOBao.Value } 2J `1241 See Auditors Report -25- MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION, INC. OPERATING AS COUNCIL TOWERS PROJECT NO.068-EH005 SCHEDULE OF RESERVE FOR REPLACEMENT FOR THE YEAR ENDED JUNE.30,2016 Reserve far Replacement: 1320P Balance at beginning of year $ 555,624 1320DT Total monthly deposits 212,394 1320ODT Other deposits 132006010 to coned prior year underfundng 612 1320INT Interest on replacement reserve accounts 798 1320UGL Unrealized gain 10 71 1320 Balance at end of the year,confirmed by mortgagee $J86 143 1320R Deposits suspended or waived indicator N Ii See Auditor's Report -26- MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.00S-EH005 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30,2016 Federal Grantor/Pass through CFDA Grantor/Program Title Number Expenditures U.S. Department of Housing and Urban Development: Section 202 Supportive Housing for the Elderly— Dkect Loan 14.157 $2,343,488 Section 8 Housing Assistance Payments Program 14.195 2.470.422 Total tilin910 NOTE A—BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards Includes the federal award activity of t ami Beach Sett Citizens Housing Development Corporation, Inc., operating as Council Towers, HUD Project No. 088-EIim05, and Is presented on the accrual basis of accounting. The information In this schedule is presented In accordance with the requirements of The 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Miami Beach Senior Citizens Housing Development Corporation, Inc., it is not kfended to and does not present the financial position, changes in net assets,or cash flows of Miami Beach Senior Citizens Housing Development Corporation, Inc. NOTE B—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Miami Beach Senior Citizens Housing Development Corporation, Inc. has elected not to use the 10-percent de minimis indirect cost rate alowed under the Uniform Guidance. See Auditor's Report -27- MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION, INC. OPERATING AS COUNCIL TOWERS PROJECT NO.066-EHODS SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS(CONTINUED) FOR THE YEAR ENDED JUNE 30,2016 NOTE C — U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT DIRECT LOAN PROGRAM Miami Beach Senior Citizens Housing Development Corporation, Inc. has received a U.S. Department of Housing and Urban Development direct loan under section 202 of the National Housing Act. The loan balance outstanding at the beginning of the year Is included in the Federal expenditures presented in the schedule. Miami Beach Senior Citizens Housing Development Corporation, Inc. received no additional loans during the year. The balance of the ban outstanding at June 30, 2018 consists of Outstandlna Balance at CFDA Number Proaram Name June 30.2018 14.157 Section 202 Supportive Housing for the Elderly—Direct Loan $1,883,578 • -28- MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.OSSEHOOS SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS FOR THE YEAR ENDED JUNE 30,2016 FINDINGS—MAJOR FEDERAL AWARD PROGRAM AUDIT • FINDING No.2016.001:Section 8 Housing Assistance Payments Program,CFDA 14.195 Current Status: Cleared. Statement of Condition for Previous Finding: The Project's required monthly Replacement Reserve was Increased in October 2014. The Project failed to implement the increase in the montNy deposit during the audit period. Previous Response For Finding: Management and the bank have been informed of the Increase In the amount to be funded monthly. Narrative: Corrective action has been taken and the required monthly deposits are being properly funded. FINDING No.2015-002:Section 202 Supportive Housing for the Elderly,CFDA 14.167 Current Status: Cteared. Statement of Condition for Previous Finding: The Project failed to make a timely payment on June 201 S's mortgage, as required by the Regulatory Agreement. • Previous Response For Finding: Two payments were made on 7/8/2015 N order to be current with the monthly mortgage. To ensure timely monthly payments, property accountants via be made aware that payments recorded, should be verified monthly with the bank statements. Narrative: Corrective action has been taken end the required monlMy mortgage payments are being made on a timely basis. • -29- MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.066-EHOOS SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS(CONTINUED) FOR THE YEAR ENDED JUNE 30,2016 FINDING No.2015-003:Section 202 Supportive Housing for the Elderly,CFDA 14.151 Current Status: Cleared. Statement of Condition for Previous Finding: The Project has overfunded the insurance escrow account. Previous Response For Finding: Management has made the bank aware of the excessive amount being escrowed and have reduced the monthly insurance escrow to a mare accurate amount. Narrative: Corrective action has been taken and the Project has ensured that the Insurance escrow account Is not excessively overfunded by reducing the monthly funding. FINDING No.2015404:Section S Housing Assistance Payments Program,CFDA 14195 Current Status: Cleared. Statement of Condition for Previous Finding: The Project did not refund a security deposit plus accrued interest to a tenant within the state and HUD rebukement of 30 days, Previous Response For Finding: The security deposit and accrued Merest have been refunded to the moved out tenant. In addition, training has been set up for managers and start to ensure that going fan and all moved out tenants are refunded their security deposits plus accrued Interest and/or provided with an itemized list of any unpaid rent, damages, end an estimated cost for repair within the period rebuked by the stale law and HUD. NarratM: The Project refunded the tenant the amount owed for the security deposit and accrued interest. However, in the current year. the Project has a repeat security deposit finding on four tenants. -30- bellows associates p.a. INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL C.A. �� OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED A n v" O A ° IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Directors of Miami Beach Senior Citizens Housing Devebpment Corporation, Inc. Miami Beach, Florida 33139 We have audited, in accordance with the auditing standards generally accepted In the United States of America and the standards applicable to financial audits contained In Government Auditing Standards Issued by the Comptroller General of the United States, the financial statements of Miami Beach Senior Citizens Housing Development Corporation, Inc., operating as Council Towers, which comprise the statement of financial position as of June 30, 2016, and the related statements of activities, and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated September 19, 2016. Internal Control over Financial Reporting In planning end performing our audit of the financial statements, we considered Miami Beech Senior Citizens Housing Development Corporation, Inc.'s internal control over financial reporting (internal control)to determine the audit procedures that are appropriate In the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Miami Beach Senior Citizens Housing Development Corporation, Inc.'s internal control. Accordingly, we do not express an opinion on the effectiveness of Miami Beach Senior Citizens Housing Development Corporation, Inc.'s Internal control. A deficiency In internal control exists when the design or operation of a control does not albw management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency Is a deficiency, or a combination of deficiencies, 1, In internal control that Is less severe than a material weakness, yet Important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to Identify all deficiencies In internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been Identified. 954.838.7000 8roward 305.553.1310 Miaml-Dade 954.838.7888 Fax -31- 7890 Peters Road,Suite 6-102 Plantation,Fl 33320 www.bellowscpa.com 03'0.2. Compliance and Other Matters As part of obtaining reasonable assurance about whether Miami Beach Senior Citizens Housing Development Corporation, Inc.'s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance.Accordingly,this communication is not suitable for any other purpose. Qp Bellows Associates, P.A. Plantation,Florida September 19,2016 -32- �. s bellows associates pa. PrIPINDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OOVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE WITIPIPD ACCOUNTANTS To the Board of Directors of Miami Beach Senior Citizens Housing Development Corporation, Inc. Miami Beach, Florida 33139 Report on Compliance for Each Major Federal Program We have audited Miami Beach Senior Citizens Housing Development Corporation, Inc.'s compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of Miami Beach Senior Citizens Housing Development Corporation, Inc.'s major federal programs for the year ended June 30, 2016. Miami Beach Senior Citizens Housing Development Corporation, Inc.'s major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Management's Responsibility Management is responsible for compliance with the federal statutes, regulations, and the terms and conditions of its federal awards applicable to Its federal programs. Auditor's Responsibility Our responsibility is to express an opinion on compliance for each of Miami Beach Senior Citizens Housing Development Corporation, Inc.'s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance In accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained In Government Auditing Standards, issued by the Comptroller General of the United States;and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Unifoms Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred.An audit Includes examining, on a test basis, evidence about Miami Beach Senior Citizens Housing Development Corporation, Inc.'s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of Miami Beach Senior Citizens Housing Development Corporation, Inc.'s compliance. Opinion on Each Major Federal Program In our opinion, Miami Beach Senior Citizens Housing Development Corporation, Inc. complied, in all material respects, with the types of compliance requirements referred to 954.838.7000 above that could have a direct end material effect on each of its major federal programs for Broward the year ended June 30.2016. 305.553.1310 • Mlaml-Dade 954,838.7888 Fax -33- 7890 Peters need,5u1te G-102 Plantation,FI 33324 www,hellowscpa.com Other Matters The results of our auditing procedures dsdosed an Instance of noncompliance, which is required to be reported In accordance with the Uniform Guidance end which is described In the accompanying schedule of findings and questioned costs as Item 2016-001. Our opinion on the major federal program is not modified with respect to this matter. Miami Beach Senior Citizens Housing Development Corporation, Inc.'s response to the noncompliance finding Identified in our audit is described in the accompanying schedule of findings and questioned costs. Miami Beach Senior Citizens Housing Development Corporation, Inc.'s response was not subjected to the auditing procedures applied In the audit of compliance and, accordingly, we express no opinion on the response, Report on Internal Control over Compliance Management of Miami Beads Senior Citizens Housing Development Corporation, Inc. Is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements relayed to above. In planning and performing our audit of compliance,we considered Miarni Beads Senior Citizens Housing Developnem Corporation, Inc.'s internal control over compliance with the types of requirements that cotdd have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in One circumstances for the purpose of expressing an opinion on compliance for each major federal progam and to test and report on internal control over compliance In accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Miami Beach Senior Citizens Housing Development Corporation, Inc.'s internal control over compliance. A deficiency ki Internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees.In the normal course of performing Meir assigned functions, to prevent, or dated and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis.A material weakness an internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented,or detected and corrected, on a timely basis. A significant deficiency in Memel conaol over cone lance is a deficiency,or a combination of deficiencies,in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance,yet important enough to merit attention by those charged with governance. Our consideration of intend control over compliance was for the limited purpose described In the first paragraph of this section and was not designed to identify all deficiencies In internal control over • compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in Interns control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this repel on Internal control over compliance is solely to describe the scope of our teeing • of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance.Accordingly,this report Is not suitable for any other purpose. ,Bct1.a. hasicrAtio tit. • Behan Associates, PA. • Plantation, Florida September 19, 2016 -34- r MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION, INC. OPERATING AS COUNCIL TOWERS PROJECT NO.OBSEH005 ' SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30,2018 SUMMARY OF AUDITORS RESULTS 1. The auditors report expresses an unmodified opinion on whether the financial statements of the Project were prepared in accordance with GAAP. 2. No material weaknesses were identified during the audit of the financial statements. 3. No instances of noncompliance material to the financial statements of the Project were disclosed during the audit. 4. No material weaknesses were idenfified during the audit of the major federal award programs. 5. The auditor's report on compliance for the major federal award programs for the Project expresses an unmodified opinion. 6. Audit findings that are required to be reported In accordance with 2 CFR section 200.5164a) are reported In this Schedule. 7. The Project's program tested as major was: Name of Federal Program or Cluster CFDA Number U.S. Deoarhnent gf Housiio 8 Urharh Develoorrhent Section 202 Supportive Housino for the Elderly—Ctect Loan 14.157 8. The threshold for distinguishing Types A and B programs was 3750,000. 9. The Project was not detem led to be a low-dsk auditee. FINDINGS—FINANCIAL STATEMENT AUDIT No matters are reportable. -35- MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.066•EH005 SCHEDULE OF FINDINGS AND QUESTIONED COSTS(CONTINUED) FOR THE YEAR ENDED JUNE 30,2016 FINDINGS—MAJOR FEDERAL AWARD PROGRAM AUDIT FINDING No.2016-001: Section 202 Direct Loan,CFDA 14.167 Finding Resolution Status: Resolved. Information on Universe Population Size: Nineteen tenants. Sample Size Information: Nineteen tenants that moved out during the year were reviewed to determine If security deposits plus accrued interest was refunded in accordance with the Florida state requirement of 15 days. Identification of Repeat Finding and Finding Reference Number: Yes, 2015-004. Criteria: As required by HUD regulations, the owner must either: (1) refund the full security deposit plus accrued interest to a tenant that does not owe any amounts under the lease within 15 days; or (2) provide the tenant with an itemized fist of any unpaid rent, damages to the unit, and an estimated cost for repair, along with a statement of the tenant's rights under state and local laws within 30 days. Statement of Condition: The Project did not refund security deposits plus accrued interest to four tenants within the state required 15 days from tenant move out Cause: The Project old not follow the state law and HUD regulations for refunding security deposits resulting in untimely refunds of security deposits to four tenants. Effect or Potential Effect: The Project Is not In compliance with HUD regulations and state laws requiring tenant security deposits to be refunded with 15 days of a tenant move out If no assessments are made against that tenant. Auditor Non-Compliance Coda: M—Security Deposits -36- MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION, INC. OPERATING AS COUNCIL TOWERS PROJECT NO.066-EH005 SCHEDULE OF FINDINGS AND QUESTIONED COSTS(CONTINUED) FOR THE YEAR ENDED JUNE 30,2016 FINDINGS—MAJOR FEDERAL AWARD PROGRAM AUDIT(CONTINUED) FINDING No.2010-001: Section 202 Direct Loan, CFDA 14.157 Reporting Views of Responsible The Project agrees with the finding and the auditor's Officials: recommendations will he adopted. Recommendation: The Project should comply with state law and HUD regulations for refunding security deposits and ensure all refunds are made to the move-out tenants within the required period. Response Indicator. Agree. Completion Date: 06/20/2016 Response: AN tenant security refunds have since been issued. The property manager was unaware of the 15-day policy. Management has set up training for managers and staff to ensure that all moved out tenants are refunded their security deposit plus accrued interest and/or provided with an itemized list of any unpaid rent, damages, and an estimated cost for repair within the period required by the state law and HUD. -37- • MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCL TOWERS PROJECT NO.066{31005 CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30,2016 Oversight Agency for Audi, Miami Beach Senior CiSaens Housing Derdoprest Coipo.atlon, Inc., respectfully submits the fallowing corrective action pen for the year ended June 30.2016. Name and address of independent public accounting firm:Bellows Assodatee P.A. 7890 Peters Rd Suite 6-102.Plantation Hada 33324 Ault period: July 1.2015 through June 30.2016 The finding from the June 90,2016 schedule of findings and questioned costs is discussed below. FINDINGS—MAJOR FEDERAL AWARD PROGRAM AUDIT FINDING NO.2016-001:Section 202 Direct Low,CFOA 14.167 Recommendation: The Project should comply vat shale Wm and HUD regulations for refunding security deposits and ensum all refu ds me made to the moveoul tenants wain the required period. Adan Taken: Al tenant seoudty redone have since been issued. The property • manager nes unaware of the 15-day poky. Management has set up traWng for managers and SI!to enure that a0 moved out tenants we refunded MeV security deposit plus accrued interest and«prided wed an Itemized Bat of any unpaid ram,damages and an estimated cost for repair within the period respired by the state law and HUD. If the audit Oversight Agency has questions federag Buse plans,please can Hubert Resler at 954-835- 9200. Sincerely your., /ilA Vice President d Finance 6 ACmumMg -38- MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.066-EHOOS CERTIFICATION OF OFFICERS FOR THE YEAR ENDED JUNE 30,2016 We hereby certify that we have examined the accompanying financial statements and supplemental data of Miami Beach Senior Citizens Housing Development Corporation, Inc., operating as Council Towers. and,to the best of our knowledge and belief,the same Is complete and accurate. /94444)Signature Uieryn/ The 9.5Y155-99431-) Telephone Number • Signature Secre/or T01e 95w.135-caoci • Telephone Number • 59-1894621 Federal Employer Identification Number -39- MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.06S-EH00S CERTIFICATION OF MANAGEMENT AGENT FOR THE YEAR ENDED JUNE 30,2016 We hereby certify that we have examined the accompanying financial statements and supplemental data of Miami Beach Senior Citizens Housing Development Corporation, Inc., operating as Coundl Towers, and,to the best of our knowledge and belief,the same Is complete and emirate. bWax. Menage , . Name Arat- `7' II Signature— • - Es Representta0ve Title all Tk6.SY/ietAoninc, • • • 65-0665009 Federal Employer Identification Number 40- bellows associates p.a. 14170 INDEPENDENT ACCOUNTANTS REPORT ON ▪`^ Tlit. `�EWS APPLYING AGREED-UPON PROCEDURE n`ADS To the Board of Directors of Miami Beach Senior Citizens Housing Development Corporation, Inc. Miami Beath,Florida 33139 We have performed the procedure described in the second paragraph of this report, which was agreed to by Miami Beach Senior Citizens Housing Development Corporation, Inc., operating as Council Towers, and the U.S. Department of Housing and Urban Development, Public Indian Housing-Real Estate Assessment Center(PIH-REAC), solely to assist them In determining whether the electronic submission of certain Information agrees with the related hard copy documents included within the OMB Uniform Guidance reporting package. Miami Beach Senior Citizens Housing Development Corporation, Inc. is responsible for the accuracy and completeness of the electronic submission.This agreed-upon procedure engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and the standards applicable to attestation engagements contained In Government Auditing Standards Issued by the Comptroller General of the United States. The sufficiency of • the procedure is solely the responsibility of those parties specified In this report. Consequently, we make no representation regarding the sufficiency of the procedure described below either for the purpose for which this report has been requested or for any other purpose. We compared the electronic submission of the items listed in the"UFRS Rule Information"column with the corresponding printed documents listed In the 'Hard Copy Documents' column. The results of the • performance of our agreed-upon procedure Indicate agreement or non-agreement of the electronically • submitted information and hard copy documents as shown in the attached chart. We were engaged to perform en audit in accordance with the audit requirements of Title 2 U.S. Code of the Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), by Miami Beach Senior Citizens Housing Development Corporation, Inc. as of and for the year ended June 30, 2016, and have Issued our reports thereon dated September 19, 2016. The information in the 'Hard Copy Documents' column was included '.. within the scope, or was a by-product of that audit. Further, our opinion on the fair presentation of the • supplementary information dated September 19, 2016, was expressed In relation to the basic financial statements of Miami Beach Senior Citizens Housing Development Corporation, Inc. taken as a whole. A copy of the reporting package required by the Uniform Guidance,which includes the auditor's reports, Is available in its entirety from Miami Beach Senior Citizens Housing Development Corporation, Inc.We have not performed any additional auditing procedures since the date of the aforementioned audit reports. Further, we take no responsibility for the security of the Information transmitted electronically to the U.S. Department of Housing and Urban Development, PIH-REAC. This report Is Intended solely for the Information and use of Miami Beads Senior Citizens Housing Development Corporation, Inc. and the U.S. Department of Housing and Urban Development, PIH-REAC,and is not intended to be and should not be used by anyone other 954s3e.7000 than these specified parties, r1f.4. /!/ Br11310 3Mlaml-1ade 310 Bellows Associates, P.A. Miami-Dade Plantation, Florida September 19, 2016 954.838.7888 Fax -41- 7890 Peters Road Suite 6101 Plantation,Fl 33324 www.bellowscpa.com '.a • MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC. OPERATING AS COUNCIL TOWERS PROJECT NO.066-EHOOS ATTACHMENT TO INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURE FOR THE YEAR ENDED JUNE 30,2013 UFRS Rule kifomlaffon Had Copy Document(s) Findings Balance Sheet, Revenue and Expanse and Supplementary Information with Financial Agrees Cash Flow Data(account numbers 1120 to Statement Data 71001 and the 51200 series) Surplus Cash(51300 series of accounts) Computation of Surplus Cash Agrees Distributions and Residual Receipts (Annual) Footnotee1S3100 series of accounts) Notes to the audited Financial Statements Agrees Type of Opinion on the Financial Statements Auditor's Reports on the Financial Agrees and Audit(Reports(83400, S3800,and Statements,Compliance,and Internal 53800 series of accents) Control Type of Opinion on Supplemental Data Audtots Report on Supplementary Agrees (account S3400-100) Information AudN Findings Narrative(S3800 series of Schedule of Findings and Questioned Agrees accents) Costs General Information(S3300,S3700,and Schedule of Findings and Questioned Agrees S3800 sties of accounts) Costs and OMB Data Collection Form -42- EXHIBIT "B" EEAP Application 10 Miami-Dade County MIAM E Emergency and Evacuation Assistance Program COUNTY Applicant Instructions and Information The Emergency and Evacuation Assistance Program (EEAP) is designed for individuals living at home that need assistance with evacuation and sheltering. Additionally, the program may also be utilized post disaster to provide other assistance such as wellness checks. Residents of assisted living facilities(ALF)or nursing homes do not quality for this program, because these business entities must have their own emergency plans for their clients. Please note that all Miami-Dade County residents are expected to make their own plans to evacuate their families and pets. It is important that everyone be responsible for their own safety and make a plan that includes where to go, who to contact, what to bring, and how to get there. However, the County realizes that some individuals may need assistance. Individuals meeting one of the following categories are eligible for assistance from the County: •Those who require specialized transportation and/or have no transportation. • Those whose medical needs prevent them from evacuating on their own. Please note that upon processing your application, a representative from the Miami-Dade County Office of Emergency Management(OEM)will contact you if further clarification is necessary. What You Should Know To Be Evacuation Ready: • The EEAP registry is used for any emergency requiring evacuation. • Do not wait until an evacuation order is given to request being added to the Registry. • Resources are limited and pre-registered clients will have priority when an emergency arises. • Evacuation centers do not offer the same level of care equipment available as health care facilities. • Only basic medical care and assistance are available. • Special needs enhanced beds and cots are provided on a limited basis. • Individuals requiring a higher level of medical care will be placed in participating local hospitals. • Due to a limited number of staff,we recommend that a caregiver accompany you and remain with you during your stay at the evacuation center to ensure your needs are met in a timely manners. • If you have a special diet,bring those dietary items with you so as you to ensure the highest level of comfort. • Remember to bring a disaster kit that includes: bedding, medications, and personal supplies (food, water, and medical equipment). • Ensure that you eat a meal prior to leaving your home. • All Miami-Dade County evacuation centers accept individuals with service animals. — If you have a service animal, please include their food and supplies in your disaster kit. All sections of this application must be completed.If you require a higher level of medical care,your primary care physician(PCP)should complete and sign this application prior to submitting it to our office. It more than one person in your household requires medical assistance during evacuations,each person must complete a separate application. Special instructions will be mailed to you once your application has been processed. You will be contacted on an semi-annual basis to re-certify your need for this program. You do not need to complete an application every year. Should you have any questions,please call the EEAP Support Line at(305)513-7700. Please keep a cool/of the complete application for your records and mail the original to: Miami-Dade County Office of Emergency Management Emergency and Evacuation Assistance Program 9300 NW 41 Street, Doral, FL 33178 This application is available in English,Spanish,and Haitian Creole.To request this material in alternate format such as Braille,Large Print or electronically,please call(305)468-5900. If you need disaster preparedness tips,contact the Miami-Dade County 3-1-1 Answer Center by dialing 3-1-1 or calling (305)468-5900 (TTY/TDD users call(305) 468-5402). For more information or to complete on line visit: www.miamidade.gov/firefeeap.aso. Application for the Emergency and Evacuation Assistance Program PLEASE PRINT CLEARLY Please read the instructions on page one and complete this application in full or it will be returned to you. Which type of assistance are you interested in? 0 Evacuation Assistance (doctor's signature may be necessary based on medical needs.) 0 Wellness Check (to have someone contact you post-disaster) Date of Application / / Are you a veteran of the US Armed Forces? 0 Yes 0 No Last Name First Name Middle Initial Sex 0 M 0 F Date of Birth /_/ Primary Language Type of Residence 0 House/Duplex 0 Apt/Condo(What floor? ) U Mobile Home/Trailer Address Apt# Building# Name of Complex or Sub-division City Zip Code Mailing Address(if different from above) Home Telephone( ) (TTY/TDD line El Yes) Alternate Phone( ) Living Situation 0 Alone 0 Relative 0 Caregiver 0 Other Emergency Contacts: Local Relationship Phone( ) Non-Local Relationship Phone( ) 'People who are only requesting a Wellness Check are encouraged but not required to continue completing the rest of the application.' Will you have a companion/caretaker accompanying you to the evacuation center? 0 Yes 0 No Companion'sname Phone( ) Transportation requirements Do you require that transportation to an evacuation center be provided for you? 0 Yes 0 No If yes, please state why. How many people needto beevacuated? O I do not have a car. 0 I do not have anyone that can drive me. O I am unable to walk to a bus pickup point. 0 My medical needs prevent me from evacuating on my own. What type of assistance do you require on a daily basis? -Cha:k all mat apply, O Personal care(dressing/toileting) ❑ Mobility(walking/transferring) ❑ Feeding ❑ Visual guidance(❑blind ❑ visual impairment) O Administering medication 0 Communicating (0 deaf 0 nonverbal) ❑ Airway suctioning 0 Skilled medical care (0 intermittent 0 continuous) O Wound care 0 Mental health care (0 intermittent 0 continuous) II yes,what type of wound: 0 Other(please explain): I use: 0 Wheelchair Q can transfer myself 0 Yes 0 No) 0 Walker 0 Cane 0 Crutches 0 Other Durable Medical Equipment(specify) 0 Service animal Do you require oxygen? 0 Intermittent 0 Continuous 0 No Oxygen Provider Phone( Do you use medical equipment requiring electricity? 0 Yes 0 No (0 intermittent 0 continuous) Specify equipment requiring electricity Are you receiving hospice or home health care? 0 Yes 0 No If yes, how many hours a day? Agency Phone( I am bed bound: 0 Yes 0 No I weigh over 300 pounds: 0 Yes 0 No I have the following conditions )Check all 'flat apply) ❑ Alzheimer's Disease 0 Chronic Obstructive Pulmonary D Hip replacement D early O moderate O advanced Disease(COPD) D ambulatory O Dementia (Chronic Bronchitis/Emphysema) D non-ambulatory O Cerebral Palsy 0 intermittent oxygen 0 Cerebrovascular Accident(CVA) ❑ Psychosis D continuous oxygen D Cystic Fibrosis 0 controlled 0 uncontrolled D Cardiac 0 Diabetes O Parkinson's Disease D stable D unstable 0 Insulin dependent ❑early D moderate D advanced D Dialysis 0 Non-insulin dependent O Neuro-muscular disorders D Knee replacement 0 Seizures D early 0 moderate 0 advanced D ambulatory D controlled D uncontrolled ❑non-ambulatory 0 None Other For evacuees requiring enhanced medical care, this section should be completed by the patient's primary care physician (PCP) or home health care nurse. PLEASE PRINT CLEARLY Physician/Nurse's Name Phone( Primary Diagnosis Secondary Diagnosis To the best of my knowledge,the information provided on this form is correct and complete. Signature Date License Number Applicant Signature&Health Insurance Portability and Accountability Act(HIPAA) I certify that this information is correct. I understand that based on this application and the data I have provided, Miami-Dade County will determine which emergency and evacuation assistance, if any, this program may be able to provide. I understand that there is no cost associated with using any of the County's disaster evacuation centers or disaster transportation services. However, should my medical condition deteriorate and I should need emergency medical treatment while being evacuated or at an evacuation center,then I will be responsible for the applicable charges incurred once I am "admitted as a patient"of a hospital. I grant permission to medical providers, transportation agencies and other individuals providing me with medical care and disclose any information required to respond to my needs. HIPAA Privacy Rule:As defined in the Health Insurance Portability and Accountability Act(HIPAA)Privacy Rule of 1996,by signing this Authorization, I hereby allow the use or disclosure of my medical information by Miami-Dade County, in order to provide me assistance during emergency evacuations. I understand that information used or disclosed pursuant to this Authorization, may be subject to disclosure by the recipient for the purposes of evacuation,sheltering,transportation and any medical care pursuant to these services. I understand that I have the right to revoke this Authorization at any time except to the extent that Miami-Dade County has already acted in reliance on the Authorization. To revoke this Authorization,I understand that I must do so by written request to Miami-Dade County Office of Emergency Management, 9300 NW 41 St, Miami, FL 33178. Attention:EEAP. I understand that if I choose to revoke this Authorization,I will not receive evacuation assistance. Signature of Applicant: Date: Name of person completing this application (if not the patient's primary physician or home health care nurse): Name Phone( MIAM Emergency Management Emergency and Evacuation Assistance Program 9300 NW 41st Street Miami Florida 33178-7312 Exhibit "C" Emergency Evacuation Pickup Sites 11 MIAMI DE COUNTY 2017 HURRICANE SEASON — EMERGENCY EVACUATION PICK-UP SITES 2017 HURRICANE SEASON — EMERGENCY EVACUATION PICK-UP SITES Miami-Dade County encourages individuals living in storm surge planning zones and mobile homes to have arrangements in place to stay outside of the areas called for evacuations during a tropical storm or hurricane. These arrangements should be in place prior to the start of hurricane season (June1st) For those unable to make such arrangements, the American Red Cross opens Evacuation Centers as shelters of last resort. Individuals that are unable to provide their own transportation to an Evacuation Center can use public evacuation transportation. Miami-Dade Transit will activate specific Emergency Evacuation Bus Pick-Up Sites by zone (pages 2-4) as directed by the Miami-Dade County Office of Emergency Management. In addition to the zones, mobile home parks are vulnerable to high winds and have designated Evacuation Bus Pick-Up Sites (pages 5-6). If a designated Emergency Evacuation Bus Pick-Up site is not located near you, regular Miami-Dade Transit bus service will continue and residents can utilize regular routes to get to an evacuation bus pick-up site. Evacuees should advise the bus operator of their intention to go to an emergency evacuation pick-up site. Residents can use the trip planner at: http://www.miamidademov/transitimetrobus.asp. Emergency Evacuation Bus Pick-Up Sites are identified by a 11 sign that reads "EMERGENCY EVACUATION BUS PICK-UP EMERGENCY SITE." The buses placed into service for the evacuation will EVACUATION have displays that read "EMERGENCY EVACUATION" and BUSPICK-IJPSTTE these buses will only travel between Emergency Evacuation vnanunoenu-oeus Pne LP[R ANCONES pF Bus Pick-Up Sites and Evacuation Centers. Please note that ', �rracwan the evacuation areas will be determined individually for each E$AK1EANKASDU NS storm. 'Call 3-1-1 To learn which Emergency Evacuation Bus Pick-Up Sites are active during a particular storm you should listen to the local media, monitor the County's website at http://miamidade.gov/, or contact Miami-Dade 311 Contact Center. Rev.4/26/2017 Page 1 of 6 MIAMI DE COUNTY 2017 HURRICANE SEASON — EMERGENCY EVACUATION PICK-UP SITES ZONE A PICK-UP SITES sorted b Ci EAST RIDGE RETIREMENT VILLAGE SW 193 TERR&SW 87 AVE CUTLER BAY 33157 THE COVE CONDIMINIUM COMMUNITY 21163 SW 85 AVE CUTLER BAY 33189 VILLAGE OF KEY BISCAYNE FIRE STATION CRANDON BD& E ENID DR KEY BISCAYNE 33149 DORSET HOUSE 2500 NE 135 ST NORTH MIAMI 33181 STRATFORD CONDOMINIUMS NE 163 ST& NE 28 AVE NORTH MIAMI BEACH 33160 EASTERN SHORE SHOPPING CENTER NE 163 ST& NE 35 AVE NORTH MIAMI BEACH 33160 TARGET SHOPPING CENTER NE 140 ST& BISCAYNE BLVD NORTH MIAMI BEACH 33181 WESTMINSTER CHRISTIAN SCHOOL 6855 SW 152 ST PALMETTO BAY 33157 ZONE B PICK-UP SITES '''f''''', ,-- -. . r . CORPORATE CENTER OF AVENTURA NE 209 ST& BISCAYNE BLVD AVENTURA 33180 BAL HARBOUR VILLAGE HALL 655 96 ST BAL HARBOR VILLAGE 33154 HARBOR HOUSE CONDOS 10285 COLLINS AVE BAL HARBOR VILLAGE 33154 BAY HARBOR TOWN HALL 9665 BAY HARBOR TERR BAY HARBOR ISLANDS 33154 CUTLER RIDGE PARK 10100 SW 200 ST CUTLER BAY 33157 FRANJO PARK 20175 FRANJO RD CUTLER BAY 33189 SOUTHLAND MALL(SOUTHSIDE) 10850 SW 211 ST CUTLER BAY 33189 FLORIDA CITY-CITY HALL 404W PALM DR FLORIDA CITY 33034 SOUTH DADE CAMP 13600 SW 312 ST HOMESTEAD 33033 STANLEY AXLROD UTD TOWERS 1809 BRICKELL AVE MIAMI 33129 REBECCA TOWERS SOUTH 150 ALTON RD MIAMI BEACH 33139 COUNCIL TOWERS SOUTH 533 COLLINS AVE MIAMI BEACH 33139 SOUTH BAY CLUB 800 WEST AVE MIAMI BEACH 33139 SOUTH SHORE COMMUNITY CENTER 833 6 ST MIAMI BEACH 33139 STREET LOCATION 920 ALTON RD MIAMI BEACH 33139 OCEAN FRONT AUDITORIUM 1001 OCEAN DR MIAMI BEACH 33139 CVS PHARMACY(EAST SIDE) 14 ST&ALTON RD MIAMI BEACH 33139 IDA FISHER COMMUNITY SCHOOL 1424 DREXEL AVE MIAMI BEACH 33139 EUCLID GARDENS CONDOMINIUM 1575 EUCLID AVE MIAMI BEACH 33139 MIAMI BEACH CITY HALL 1700 CONVENTION CENTER DR MIAMI BEACH 33139 Rev.4/26/2017 Page 2 of 6 MIAMI- DE COUNTY 2017 HURRICANE SEASON - EMERGENCY EVACUATION PICK-UP SITES ZONE B PICK-UP SITES Continued v f.. u 0001tiantWeittittiopott :'.n.1 . 24.;z On ZIP ALTON POINTE 1965 ALTON RD MIAMI BEACH 33139 MIAMI BEACH GOLF CLUB 2301 ALTON RD MIAMI BEACH 33140 SCOTT RAKOW YOUTH CENTER 2700 SHERIDAN AVE MIAMI BEACH 33140 EDITION HOTEL(EAST SIDE) 29 ST&COLLINS AVE MIAMI BEACH 33140 CROWN HOTEL 4041 COLLINS AVE MIAMI BEACH 33140 TEMPLE BETH SHALOM 4144 CHASE AVE MIAMI BEACH 33140 SHERRY FRONTENAC HOTEL 6565 COLLINS AVE MIAMI BEACH 33141 STREET INTERSECTION NORMANDY DR& RUE VERSAILLES MIAMI BEACH 33141 NORMANDY POOL 71ST&TROUVILLE ESPLANADE MIAMI BEACH 33141 (Normandy Dr.) NORTH SHORE PARK 72 ST&BYRON AVE MIAMI BEACH 33141 NORTH SHORE LIBRARY 75 ST&COLLINS AVE MIAMI BEACH 33141 BISCAYNE ELEMENTARY 80077 ST MIAMI BEACH 33141 STREET INTERSECTION 79 ST&HAWTHORNE AVE MIAMI BEACH 33141 STREET INTERSECTION 81ST&COLLINS AVE MIAMI BEACH 33141 ST.JOSEPH'S SCHOOL 8625 BYRON AVE MIAMI BEACH 33141 KLA SCHOOL 7800 HISPANIOLA AVE NORTH BAY VILLAGE 33141 ARLEN HOUSE CONDOMINIUMS BAYVIEW DR.&COLLINS AVE SUNNY ISLES BEACH 33160 WINSTON TOWERS BLDG 300 230 174 ST SUNNY ISLES BEACH 33160 WINSTON TOWERS BLDG 100 250 174 ST SUNNY ISLES BEACH 33160 STREET INTERSECTION 189 ST&COLLINS AVE SUNNY ISLES BEACH 33160 OCEAN VIEW 193 ST&COLLINS AVE SUNNY ISLES BEACH 33160 SURFSIDE TOWN CITY HALL 9293 HARDING AVE SURFSIDE 33154 HUD-PINE ISLAND SW 272 ST&SW 127 AVE UNINCORPORATED 33032 Rev.4/26/2017 Page 3 of 6 MIAMFL DE COUNTY 2017 HURRICANE SEASON - EMERGENCY EVACUATION PICK-UP SITES ZONE C PICK-UP SITES ZONE C-EVACUATION BUS PICK-UP SITE ADDRESS CITY ZIP OFFICE DEPOT SHOPPING CENTER NE 179 5T& BISCAYNE BLVD AVENTURA 33160 LAURA SAUNDERS ELEMENTARY 505 SW 8 ST HOMESTEAD 33030 HARRIS FIELD 1034 NE 8 ST HOMESTEAD 33030 STREET INTERSECTION 9050 BISCAYNE BLVD MIAMI SHORES 33138 BAY VIEW TOWERS 2100 SANS SOUCI BLVD NORTH MIAMI 33181 CHRIST FELLOWSHIP CHURCH 8900 SW 168 ST PALMETTO BAY 33157 MAYS MIDDLE SCHOOL 11700 SW 216 ST UNINCORPORATED 33170 LARRY/PENNY THOMPSON 12451 SW 184 ST UNINCORPORATED 33177 DADELAND NORTH METRORAIL STATION 8300 SOUTH DIXIE HIGHWAY UNINCORPORATED 33143 ZONE D PICK-UP SITES POLICE ATHLETIC LEAGUE GYM 6005W 14 AVE HOMESTEAD 33030 WILLIAM B. DICKINSON COMMUNITY CENTER 1601 N. KROME AVE HOMESTEAD 33030 WEST PERRINE COMMUNITY ACTION AGENCY 17801 HOMESTEAD AVE UNINCORPORATED 33157 8-1/2 SQUARE MILE SW 168 ST&SW 197 AVE UNINCORPORATED 33187 WEST KENDALL TRANSIT TERMINAL 9155 SW 162 AVE UNINCORPORATED 33196 MIAMI DADE COLLEGE -KENDALL CAMPUS 11011 SW 104 ST UNINCORPORATED 33176 CORAL REEF PARK AND RIDE LOT SW 152 ST&117 AVE UNINCORPORATED 33177 STREET LOCATION 950 SW 68 AVE UNINCORPORATED 33144 STREET LOCATION NE 120 ST& NE 16 AVE UNINCORPORATED 33161 STREET LOCATION 19800W DIXIE HWY UNINCORPORATED 33180 ZONE E PICK-UP SITES 8-1/2 SQUARE MILE SW 136 ST&SW 202 AVE UNINCORPORATED 33196 Rev.4/26/2017 Page 4 of 6 MIAMI-DE COUNTY 2017 HURRICANE SEASON — EMERGENCY EVACUATION PICK-UP SITES HURRICANE EVACUATION — MOBILE HOME PARKS (Part 1 of 2) MOBILE HOME-EVACUATION BUS PICK-UP SITE(SORTED BY ZIPCODE) ADDRESS CITY ZIP PALM LAKE&WYNKEN BLYNKEN& NOD W 28 ST&W 14 AVE HIALEAH 33010 PALMETTO TRAILER ESTATES 3205W 16 AVE HIALEAH 33012 HIBISCUS&SUNNY GARDENS TRAILER PARKS 3000W 16 AVE HIALEAH 33012 HOLIDAY ACRES MOBILE HOME PARK 1401 W 29 ST HIALEAH 33012 STRAWBERRY VILLAGE TRAILER PARK 1451 W 29 ST HIALEAH 33012 HIALEAH TRAILER PARK 425 E 33 ST HIALEAH 33013 COURTLY MANOR 12401 W OKEECHOBEE RD HIALEAH GARDENS 33018 JONES FISHING CAMP TRAILER PARK 14601 NW 185 ST UNINCORPORATED 33018 AQUARIUS MOBILE HOME PARK 451 E LUCY ST HOMESTEAD 33030 BOARDWALK MOBILE HOME PARK 100 NE 6 AVE HOMESTEAD 33030 COCOWALK ESTATES 220 NE 12 AVE HOMESTEAD 33030 HOMESTEAD TRAILER PARK E MOWRY DR&SE 2 RD HOMESTEAD 33030 PRINCETONIAN MOBILE HOME PARK 129005W 253 TERR UNINCORPORATED 33032 LEISURE EAST(PALM GARDENS RV PARK) 283005W 147 AVE UNINCORPORATED 33033 PALM GARDENS MOBILE HOME PARK 28501 SW 152 AVE UNINCORPORATED 33033 PINE ISLE MOBILE HOME PARK 28600 SW 132 AVE UNINCORPORATED 33033 ANDREW CENTER 19308 SW 380 ST UNINCORPORATED 33034 FLORIDA CITY CAMP SITE&RV PARK 601 NW 3 AVE FLORIDA CITY 33034 GATEWAY ESTATES MOBILE HOME PARK 35250 SW 177 CT UNINCORPORATED 33034 GOLDCOASTER TRAILER PARK SW 348 ST&SW 187 AVE UNINCORPORATED 33034 SOUTHERN COMFORT TRAILER PARK 345 E PALM DR FLORIDA CITY 33034 HONEY HILL 4955 NW 199 ST UNINCORPORATED 33055 ROYAL COUNTRY 5555 NW 202 TERR OPALOCKA 33055 RIVIERA PARK NW 199 ST& NW 37 AVE MIAMI GARDENS 33056 FLAGAMI PARADISE TRAILER PARK 2750 NW SOUTH RIVER DR MIAMI 33125 GABLES TRAILER PARK SW 8 ST&SW 44 AVE UNINCORPORATED 33134 SILVER COURT TRAILER PARK SW S ST&SW 32 AVE MIAMI 33135 LITTLE FARM MOBILE COURT NE 85 ST&BISCAYNE BLVD MIAMI 33138 ALL STAR 36 STREET NW 35 ST&NW 30 AVE UNINCORPORATED 33142 CARELY'S& BLUE BELLTRAILER PARK NW 41 ST&NW 37 AVE UNINCORPORATED 33142 FRONTON TRAILER PARK 3617 NW 36 ST UNINCORPORATED 33142 RIVER PARK TRAILER 2260 NW 27 AVE UNINCORPORATED 33142 ROYAL DUKE 3620 NW 30 AVE UNINCORPORATED 33142 LION MIAMI TERRACE TRAILER PARK 1040 SW 70 AVE UNINCORPORATED 33144 Rev.4/26/2017 Page 5 of 6 MIAMI-DE COUNTY 2017 HURRICANE SEASON — EMERGENCY EVACUATION PICK-UP SITES HURRICANE EVACUATION —MOBILE HOME PARKS /Part 2 of 2) MOBILE HOME-EVACUATION BUS PICK-UP SITE (SORTED BY ZIPCODE) ADDRESS CITY ZIP SUNNYSIDE TRAILER PARK 6024 SW 8 ST WEST MIAMI 33144 WESTHAVEN TRAILER PARK 6020 SW 8 ST WEST MIAMI 33144 1 BAR.1 MOBILE HOME PARK 2980 NW 79 ST UNINCORPORATED 33147 MIAMI HEIGHTS TRAILER PARK 3520 NW 79 ST UNINCORPORATED 33147 PALM LAKE MOBILE HOME PARK 7600 NW 27 AVE UNINCORPORATED 33147 TROPICAL VILLAGE 1398 NW 79 ST UNINCORPORATED 33147 COLONIAL ACRES MOBILE HOME PARK 9674 NW 10 AVE UNINCORPORATED 33150 LITTLE RIVER MOBILE HOME PARK 215 NW 79 ST UNINCORPORATED 33150 NEW AVOCADO TRAILER PARK 1170 NW 79 ST UNINCORPORATED 33150 ROVELL TRAILER PARK 939 NW 81 ST UNINCORPORATED 33150 SUNNYLAND TRAILER PARK NW 79 ST& NW MIAMI CT UNINCORPORATED 33150 TRINIDAD COURT 7930 NW MIAMI CT UNINCORPORATED 33150 WESTLAND MOBILE HOME PK 1175 NW 79 ST UNINCORPORATED 33150 SIXTH AVE TRAILER PARK 14752 NE 6 AVE UNINCORPORATED 33161 SHADY OAK 14701 NE 6TH AVE UNINCORPORATED 33161 MEDLEY MOBILE HOME PARK 8181 NW SOUTH RIVER DR MEDLEY 33166 REDLAND MOBILE HOME PARK 17360 SW 232 ST UNINCORPORATED 33170 SILVER PALM MOBILE HOME PARK 17350 SW 232 ST UNINCORPORATED 33170 LIL'ABNER MOBILE HOME PARK 11239 NW 4TERR UNINCORPORATED 33172 LARRY/PENNY THOMPSON 12451 SW 184 ST UNINCORPORATED 33177 MEDLEY LAKESIDE RETIREMENT PARK 10601 NW 105 WAY MEDLEY 33178 DIXIE MOBILE COURT 19640 W DIXIE HWY UNINCORPORATED 33180 HIGHLAND VILLAGE MOBILE HOME PARK 13565 NE 21 AVE NORTH MIAMI BEACH 33181 BISCAYNE BREEZE PARK 11380 BISCAYNE BLVD UNINCORPORATED 33181 UNIVERSITY LAKES TRAILER PARK 128505W 14 ST UNINCORPORATED 33184 AMERICANA VILLAGE CONDO 19800 SW 180 AVE UNINCORPORATED 33187 MIAMI-EVERGLADES KAMPGROU ND 20675 SW 162 AVE UNINCORPORATED 33187 GATOR PARK MOBILE HOME PARK 240505W 8 ST UNINCORPORATED 33194 Rev.4/26/2017 Page 6 of 6 Exhibit "D" Facility Condition Index 12 The following table provides an example of a condition grading scheme for facilities using the Facility Condition Index (FCI). ID Grade iDesalptlon 1 Excellent Maintenance backlog is 1-2%of CRN 2 Good Maintenance backlog is 3-5%of CRN 3 Fair Maintenance backlog is 6-10%of CRN 4 Poor Maintenance backlog is 11-49%of CRN 5 Very Poor Maintenance backlog is 50%+pf CRN The following table provide another version of a table for facilities. ID Grade Description FCI 1-2% Showpiece facility 1 Very Good Orderly spotlessness All Components operate and well maintained. Sound of function and appearance.Clean.True to Line. No evidence of deterioration or discoloration. Customer: no concerns FCI 3-5% All Components operate.Operational and functional,minor wear and tear. Increased 2 Good maintenance inspection required. and well maintained. Sound of function. Showing minor wear and tear and minor deterioration of surfaces. Customer:deterioration causes minimal influence on occupational uses FCI 6-10% Appearance affected by minor cracking,staining or minor leakage. Minor damage to coatings. Some dampness/mildew. Minor damage to wall/ceiling finishes. Minor breakdowns. Regular 3 Fair programmed maintenance inspections essential. Customer:minor restrictions on operational use during minor repairs Customer [CI 1149% Fabric damaged.Weakened or displaced.Appearance affected by cracking,staining or 4 Poor breakdowns. Finishes of poor quality and appearance often damaged. Customer:regular complaints FCI 50%+ Fabric/Finishes badly damaged.Weakened or displaced.Appearance affected by cracking, 5 Very Poor staining or breakdowns. Finishes badly damaged,marked. Plumbing, Electrical, Mechanical components inoperable or unsafe or safety issues that cannot be mitigated. Customer:not suitable for use by customer L 2 City of Miami Beach Facility Inspection Checklist rtty CorMSlo Pdo Item GoadRSiwRdm High/ Action Needed MedlumiLow EGerlor StiLd.nal - - --- _ROOF: Flashln. In.00d conditio -- WINDOWS•DOORS.GATES: n-._+•.y - Broken or missin. Doors/•ates broken or missin• Dania.-d fencin. I-- Door Locks and other securi hardware o•-rade Exterior-Electrical LIGHTING: .._.•.;•"'+`ifs aW1RiRllPm_.uate un • delta Exterior-Site:Grounds PARKING&SEWER: .et hazards +141.dttl.itafill. -- -_ Cracks on and deterioration of•.ved material Ora. Oil gains and• -- Pro•-rof.e and/or doe,in• drain line St. Wheel St•• L�AMRD SGAPINO(HA &SOFTMMGNAGE: + ' . I n.M1tn•in •arkln. Ints is cd Interior-Structural OFFICESICOMMON AREA watrnafree of accumulated tornsaryMing,missing floor tiles M1Oles. -_ water dama.e and azar s from refuse Interior-Mechanical MECNAMCAL: HVAC s stem is o•gable cM1iller uw6n•tower,etc -- Ir contlitionin•and healin.is o•erable == • •uate air su•.1 to all wore s•.ces,and tackles Interior -Electrical ELECTRICAL SYSTEMS: Electrical .ui•ment is.ro•-r covers and•uarded Li•htin•'sad-•uate not flickenn. Other Inrenor-General Site RESTROOMS: Maintained and cleaned r-•ulad Full .. rational-stall .adtions.faucets,toilets,and sinks DRRAONGFOINTANS: + Jwp Orinhin•fountains are accessibl Water. --- HAZARDOUS MATERIAa NNTE*Ofl& %TEtNOR): Prelln•.chi.dro or wadi . .:int Hazardous chemicals and flammable materials labeled and stored properly PESTNERMIN NFESTATION: :.;... : • `•2"•[""f 4 '� ELEVATORS: Emecn .none o.> -- FM --- FIRE SAFETY: ... ---_— � �_ L ALMiss .,$-°RII Emein•n tlalsd •!reen heads Comb•-n alarmsmazearels treed ta•tf Emer.enlnkmas, n1590Rd awa from beat Fmealen exit sttuors are cl artleiibed,exitslhallwa s,unobstructed Fire alarms•ullstations areclearl visible General CERTIFICATION AND REPORTS: State Fire Marshall Report Boiler Inspection Report Elevator InspAYiONCertricate Report DHH Inspection Report Fire Alarm Panel Green Tagged Spunkier System Annual Inspection Fire Extinguishers Tagged and Stamped with Service Date-Current Fire Evacuations Routes Posted Asbestos Management Plan On-site HVAC Service Report Is the Great Grand Master key functional? Is the key to the extenor functional? Are the access control cards functional? Other Exhibit "E" Capital Needs Assessment(CNA) 13 ---- _____ . . === Riare1111111111111111==== :=====11=1== ra n, .tg's rnm 4ta=========crTar ra -=•--L', ====m117'af=M1 . . • • ... �i®o=f I P.=il•111=111== COC==11 ___ CO ==1RAMIM=Ifi OOCOOOOCCr. OO_==CIO a C =ao ��OO == nnrana �® o == .,, Exhibit "F" Uniform Physical Condition Standards Inspection Checklist 14 Uniform Physical Condition Standards -Comprehensive Listing Page: of Inspectable Area: Site Property ID/Name: Inspection Date: Level Inspectable Item Observable Deficiency NOD 1 2 3 NA HAS Fencing and Gates Damaged/Falling/Leaning NLT Holes NLT Missing Sections NLT Grounds Erosion/Rutting Areas NIT Overgrown/Penetrating Vegetation Ponding/Site Drainage Health&Safety Air Quality-Sewer Odor Detected NLT Air Quality-Propane/Natural Gas/Methane Gas Detected LT Electrical Hazards-Exposed Wires/Open Panels LT Electrical Hazards-Water Leaks on/near Electrical Equipment LT Flammable Materials-Improperly Stored NLT Garbarqe and Debris-Outdoors NLT Hazards-Other NLT Hazards-Sharp Edges NLT Hazards-Tripping NLT Infestation-Insects NLT Infestation-Rats/MiceNermin NLT Mailboxes/Project Signs Mailbox Missing/Damaged Signs Damaged Market Appeal Graffiti Litter Parking Lots/Driveways/Roads Cracks Ponding Potholes/Loose Material Settlement/Heaving Play Areas and Equipment Damaged/Broken Equipment NLT Deteriorated Play Area Surface Refuse Disposal Broken/Damaged Enclosure-Inadequate Outside Storage Space Retaining Walls Damaged/Falling/Leaning NLT Storm Drainage Damaged/Obstructed Walkways/Steps Broken/Missing Hand Railing NLT Cracks/SettlemenVHeaving Spatting -In order to accurately categorize a deficiency as a"Level 1"."Level 2"or"Level 3"(including independent Health& Safety items),you must refer to the Final Dictionary of Deficiency Definitions(PASS)Version 2.3,dated 03/08/2000. This document can be found at "http.//www.hud.gov/offices/reaclpdf/pass_dict2.3.pdf (325 Pages, 343 KB) -Additional clarification to these definitions is contained in the REAC PASS Compilation Bulletin which can be found at "huid//www.hud.govffiffices/readpdfipass_bulletin Or (24 Pages,275 KB) -Only level 3 is applied to independent Health &Safety deficiencies. -In the H&S column, NLT is a"Non-Life Threatening" Health&Safety concern whereas LT is a"Life Threatening"concern which calls for immediate attention or remedy and will show up on the Exigent Health and Safety Report at the end of an inspection. Uniform Physical Condition Standards -Comprehensive Listing Page: of Inspectable Area: Building Exterior Property ID/Name: Inspection Date: Building Number: Level InspxfabIS Item Observable Deidemy NOD 1 2 3 NA HAS Doors Damaged Frames/Threshold/Lintels/Trim NLT Damaged Hardware/Locks Damaged Surface(Holes/Paint/Rusting/Glass) Damaged/Missing Screen/Storm/Security Door NLT Deteriorated/Missing Caulking/Seals Missing Door Fire Escapes Blocked Egress/Ladders LT Visibly Missing Components LT Foundations Cracks/Gaps Spelling/Exposed Rebar Health and Safety Electrical Hazards-Exposed Wires/Open Panels LT Electrical Hazards-Water Leaks on/near Electrical Equipment LT Emergency Fire Exits-Emergency/Fire Exits Blocked/Unusable LT Emergency Fire Exits-Missing Exit Signs NLT Flammable/Combustible Materials-Improperly Stored NLT Garbage and Debris-Outdoors NLT Hazards-Other NLT Hazards-Sharp Edges NLT Hazards-Tripping NLT Infestation-Insects NLT Infestation-Rats/MiceNermin NL I Lighting Broken Fixtures/Bulbs Roofs Damaged Soffits/Fascia Damaged Vents Damaged/Clogged Drains Damaged/Tom Membrane/Missing Ballast Missing/Damaged Components from Downspout/Gutter Missing/Damaged Shingles Ponding Walls Cracks/Gaps Damaged Chimneys NLT Missing/Damaged Caulking/Mortar Missing Pieces/Holes/Spelling Stained/Peefing/Needs Paint Windows Broken/Missing/Cracked Panes NLT Damaged Sills/Frames/Lintels/Trim Damaged/Missing Screens Missing/Deteriorated Caulking/Seals/Glazing Compound Peeling/Needs Paint Security Bars Prevent Egress - LT -In order to accurately categorize a deficiency as a"Level 1", "Level 2"or"Level 3"(including independent Health&Safety items), you must refer to the Final Dictionary of Deficiency Definitions(PASS)Version 2.3,dated 03/08/2000. This document can be found at"http://www.hud.gov/offices/reac/pdf/pass_dict2.3.pdf' (325 Pages,343 KB) -Additional clarification to these definitions is contained in the REAC PASS Compilation Bulletin which can be found at "http:/Mrww.hud.gov/offices/reac/pdf/pass_bulletin.pdf' (24 Pages,275 KB) -Only level 3 is applied to independent Health&Safety deficiencies. -In the H&S column, NLT is a'Non-Life Threatening"Health&Safety concern whereas LT is a"Life Threatening"concern which calls for immediate attention or remedy and will show up on the Exigent Health and Safety Report at the end of an inspection. Uniform Physical Condition Standards - Comprehensive Listing Page: of Inspectable Area: Building Systems Property ID/Name: Inspection Date: Building Number: Level Inspectable Item Observable Deficiency NOD 1 2 3 NA H&S Domestic Water Leaking Central Water Supply Misaligned ChimneyNentilation System LT Missing Pressure Relief Valve NLT Rust/Corrosion on Heater Chimney NLT Water Supply Inoperable NLT Electrical System Blocked Access/Improper Storage NLT Burnt Breakers NLT Evidence of Leaks/Corrosion NLT Frayed Wiring Missing Breakers/Fuses LT Missing Covers LT Elevators Not Operable NLI Emergency Power Auxiliary Lighting Inoperable Run-Up Records/Documentation Not Available Fire Protection Missing Sprinkler Head NLT Missing/Damaged/Expired Extinguishers LT Health&Safety Air Quality- Mold and/or Mildew Observed NLT Air Quality- Propane/Natural Gas/Methane Gas Detected LT Air Quality- Sewer Odor Detected NLT Electrical Hazards-Exposed Wires/Open Panels LT Electrical Hazards-Water Leaks on/near Electrical Equipment LT Elevator-Tripping NLT Emergency Fire Exits-Emergency/Fire Exits Blocked/Unusable LT Emergency Fire Exits-Missing Exit Signs NLT Flammable Materials-Improperly Stored NLT Garbage and Debris- Indoors NLT Hazards-Other NLT Hazards-Sharp Edges NLT Hazards-Tripping NLT Infestation-Insects NLT Infestation -Rats/MiceNermin NLT HVAC Boiler/Pump Leaks Fuel Supply Leaks NLT General Rust/Corrosion NLT Misaligned ChimneyNentilation System LT Roof Exhaust System 'toot Exhaust Fan(s) Inoperable Sanitary System Broken/Leaking/Clogged Pipes or Drains NLT Missing Drain/Cleanout/Manhole Covers - In order to accurately categorize a deficiency as a"Level 1", "Level 2"or"Level 3"(including independent Health& Safety items), you must refer to the Final Dictionary of Deficiency Definitions(PASS)Version 2.3, dated 03/08/2000. This document can be found at"http://www.hud.gov/offices/reac/pdf/pass_dict2.3.pdf (325 Pages, 343 KB) -Additional clarification to these definitions is contained in the REAC PASS Compilation Bulletin which can be found at "httpl/www.hud.gov/offices/reac/pdf/pass_bulletin.pdf (24 Pages,275 KB) - Only level 3 is applied to independent Health&Safety deficiencies. - In the H&S column, NLT is a"Non-Life Threatening"Health &Safety concern whereas LT is a"Life Threatening"concern which calls for immediate attention or remedy and will show up on the Exigent Health and Safety Report at the end of an inspection. Uniform Physical Condition Standards- Comprehensive Listing Page: of Inspectable Area: Common Areas Property ID/Name: Inspection Date: Building Number: Level X Inspectable Item Loatlon Observable Deficiency NOD 1 2 3 NA H&S Basement/Garage/Carport Baluster/Side Railings-Damaged CloseVUtility/Mechanical Cabinets-Missing/Damaged Community Room Call for Aid-Inoperable NLT Day Care Ceiling-Bulging/Buckling Halls/Corridors/Stairs Ceiling-Holes/Missing Tiles/Panels/Cracks Kitchen Ceiling-Peeling/Needs Paint Laundry Room Ceiling-Water Stains/Water Damage/Mold/Mildew Lobby Countertops-Missing/Damaged Office Dishwasher/Garbage Disposal-Inoperable Other Community Spaces Doors-Damaged Frames/Threshold/Lintels/Trim NLT Patio/Porch/Balcony Doors-Damaged Hardware/Locks Restrooms/Pool Structures Doors-Damaged Surface(Holes/Paint/Rust/Glass) Storage Doors-Damaged/Missing Screen/Storm/Security Door NLT Doors-Deteriorated/Missing Seals(Entry Only) Doors-Missing Door Dryer Vent-Missing/Damaged/Inoperable Electrical-Blocked Access to Electrical Panel NLT Electncal-Burnt Breakers NLT Electrical-Evidence of Leaks/Corrosion NLT Electrical-Frayed Wiring Electrical-Missing Breakers LT Electrical-Missing Covers LT Floors-Bulging/Buckling Floors-Floor Covering Damaged Floors-Missing Floor/Tiles Floors-Peeling/Needs Paint Floors-RoVDeteriorated Subfloor Floors-Water Stains/Water Damage/Mold/Mildew GFI-Inoperable NLT Graffiti HVAC-Convection/Radiant Heat System Covers Missing/Damaged HVAC-General Rust/Corrosion HVAC-Inoperable HVAC-Misaligned ChimneyNentilation System LT HVAC-NoisyNibrating/Leaking Lavatory Sink-Damaged/Missing NLT Lighting-Missing/Damaged/Inoperable Fixture Mailbox- Missing/Damaged Outlets/Switches/Cover Plates-Missing/Broken LT Pedestrian/Wheelchair Ramp Plumbing-Clogged Drains NLT Plumbing-Leaking Faucet/Pipes NLT Range Hood/Exhaust Fans-Excessive Grease/Inoperable Range/Stove-Missing/Damaged/Inoperable Refrigerator-Damaged/Inoperable Restroom Cabinet-Damaged/Missing Shower/Tub-Damaged/Missing Sink-Missing/Damaged NLT Smoke Detector-Missing/Inoperable LT Stairs-Broken/Damaged/Missing Steps NLT Stairs-Broken/Missing Hand Railing NLT Ventilation/Exhaust System-Inoperable Walls-Bulging/Buckling Walls-Damaged Walls-Damaged/Deteriorated Trim Walls-Peeling/Needs Paint Walls-Water StainsMJater Damage/Mold/Mildew Water Closet/Toilet-Damaged/Clogged/Missing Windows-Cracked/Broken/Missing Panes NLT Windows-Damaged Window Sill W ndows-Inoperable/Not Lockable NLT Windows-Missing/Deteriorated Caulking/Seals/Glazing Compound Windows-Peeling/Needs Paint Windows-Security Bars Prevent Egress LT Health B Safety Air Quality-Mold and/or Mildew Observed NLT Air Quality-Propane/Natural Gas/Methane Gas Detected LT Air Quality-Sewer Odor Detected NLT Electrical Hazards-Exposed Wires/Open Panels LT Electrical Hazards-Water Leaks on/near Electrical Equipment LT Emergency Fire Exits-Emergency/Fire Exits Blocked/Unusable LT Emergency Fire Exits-Missing Exit Signs NLT Flammable/Combustible Materials-Improperly Stored NLT Garbage and Debris-Indoors NLT Garbage and Debris-Outdoors NLT Hazards-Other NLT Hazards-Sharp Edges NLT Hazards-Tripping NLT Infestation-Insects NLT Infestation-Rats/MiceAfermin NLT Pools and Related Structures Fencing-Damaged/Not Intact Pool-Not Operabonal Trash Collection Areas Chutes-Damaged/Missing Components -In order to accurately categorize a deficiency as a"Level 1","Level 2"or"Level 3"(including independent Health 8 Safety items),you must refer to the Final Dictionary of Deficiency Definitions(PASS)Version 2.3,dated 03/08/2000. This document can be found at "http://www.hud.gov/officestreacipdf/pass_dict2.3.pdf" (325 Pages,343 KB) -Additional clarification to these definitions is contained in the REAC PASS Compilation Bulletin which can be found at "http://www.hud.gov/offices/reac1pdf/pass_bulletin.pdf (24 Pages,275 KB) -Only level 3 is applied to independent Health 8 Safety deficiencies. -In the H&S column,NLT is a"Non-Life Threatening"Health 8 Safety concern whereas LT is a"Life Threatening"concern which calls for immediate attention or remedy and will show up on the Exigent Health and Safety Report at the end of an inspection. Uniform Physical Condition Standards -Comprehensive Listing Page: _ of _ Inspectable Area: Unit Property ID/Name: Inspection Date: Building/Unit Nmbr: level Inspectable Item Observable Deficiency NOD 1 2 3 NA HSS Bathroom Bathroom Cabinets- Damaged/Missing Lavatory Sink-Damaged/Missing NLT Plumbing-Clogged Drains NLT Plumbing- Leaking Faucet/Pipes NLT Shower/Tub- Damaged/Missing NLT Ventilation/Exhaust System-Inoperable Water Closet/Toilet-Damaged/Clogged/Missing NLT Call-for-Aid Inoperable NLT Ceiling Bulging/Buckling Holes/Missing Tiles/Panels/Cracks Peeling/Needs Paint Water Stains/Water Damage/Mold/Mrldew Doors Damaged Frames/Threshold/Lintels/Trim NLT Damaged Hardware/Locks Damaged/Missing Screen/Storm/Security Door NLT Damaged Surface-Holes/Paint/Rusting/Glass Deteriorated/Missing Seals(Entry Only) Missing Door NLT Electrical System Blocked Access to Electrical Panel NLT Burnt Breakers NLT Evidence of Leaks/Corrosion NLT Frayed Wring GFI -Inoperable NLT Missing Breakers/Fuses LT Missing Covers LT Floors Bulging/Buckling Floor Covering Damage Missing Flooring Tiles Peeling/Needs Paint Rot/Deteriorated Subfloor Water Stains/Water Damage/Mold/Mildew Health 8 Safety Air Quality-Mold and/or Mildew Observed NLT Air Quality-Sewer Odor Detected NLT Air Quality-Propane/Natural Gas/Methane Gas Detected LT Electrical Hazards-Exposed Wires/Open Panels LT Electrical Hazards-Water Leaks on/near Electrical Equipment LT Emergency Fire Exits-Emergency/Fire Exits Blocked/Unusable LT Emergency Fire Exits- Missing Exit Signs NLT Flammable Materials-Improperly Stored NLT Garbage and Debris-Indoors NLT Garbage and Debris-Outdoors NLT Hazards-Other NLT Hazards-Sharp Edges NLT Hazards-Tripping NLT Infestation-Insects NLT Infestation-Rats/MiceNermin NLT Hot Water Heater Misaligned ChimneyNentilation System LT Inoperable Unit/Components NLT Leaking Valves/Tanks/Pipes Pressure Relief Valve Missing NLT Rust/Corrosion NLT HVAC System Convection/Radiant Heat System Covers Missing/Damaged Inoperable Misaligned ChimneyNentilation System LT NoisyNi brating/Leaking Rust/Corrosion Kitchen Cabinets-Missing/Damaged NLT Countertops- Missing/Damaged NLT Dishwasher/Garbage Disposal-Inoperable Plumbing-Clogged Drains NLT Plumbing- Leaking Faucet/Pipes NLT Range Hood/Exhaust Fans-Excessive Grease/Inoperable Range/Stove -Missing/Damaged/Inoperable Refrigerator-Missing/Damaged/Inoperable NLT Sink-Damaged/Missing NLT Laundry Area (Room) Dryer Vent- Missing/Damaged/Inoperable Lighting Missing/Inoperable Fixture NLT Outlets/Switches Missing LT Missing/Broken Cover Plates LT Patio/Porch/Balcony Baluster/Side Railings Damaged Smoke Detector Missing/Inoperable LT Stairs Broken/Damaged/Missing Steps NLT Broken/Missing Hand Railing NLT Walls Bulging/Buckling Damaged Damaged/Deteriorated Trim Peeling/Needs Paint Water Stains/Water Damage/Mold/Mildew Windows Cracked/Broken/Missing Panes NLT Damaged W ndow Sill Missing/Deteriorated Caulking/Seals/Glazing Compound Inoperable/Not Lockable NLT Peeling/Needs Paint Security Bars Prevent Egress LT - In order to accurately categorize a deficiency as a"Level 1", "Level 2'or"Level 3"(including independent Health &Safety items), you must refer to the Final Dictionary of Deficiency Definitions(PASS)Version 2.3, dated 03/08/2000. This document can be found at"http://www.hud.gov/offices/reac/pdf/pass_dict2.3.pdf (325 Pages, 343 KB) -Additional clarification to these definitions is contained in the REAC PASS Compilation Bulletin which can be found at "http://www.hud.gov/offices/reac/pdf/pass_bulletin.pdf" (24 Pages, 275 KB) -Only level 3 is applied to independent Health &Safety deficiencies. -In the H&S column, NLT is a"Non-Life Threatening"Health &Safety concern whereas LT is a "Life Threatening"concern which calls for immediate attention or remedy and will show up on the Exigent Health and Safety Report at the end of an inspection. Exhibit "G" Annual Resident Survey 15 [ ENDO ( Elderly Housing Development & Operations Corporation _ 1580 Sewgrass Corporate Parkway.Suite 210,FL Lauderdale,FL 33323 Phone 954.8359200 Fax.954.835.0888 www.ehdoc Dig The Premier Provider of Quality Affordable Housing for Senior Citizens Across the United States Thank you for taking the time to respond to this survey. Your answers will not be seen by any property staff, but will be reviewed by Headquarters to make sure your needs are being served the best we can. We appreciate your honest opinion. 1. GENERAL QUESTIONS I. I know what my Service Coordinator does in my building. Yes No 2. My Service Coordinator is available when I need him/her. Always Most Times Sometimes Never 3. I would recommend the Service Coordinator to other residents in the building. Yes No 4. My Service Coordinator responds to my requests for help. Yes No Sometimes Most Times Never 5. I feel that I can trust my Service Coordinator with my information. Yes No 6. My Service Coordinator contacts me at least once a year. Yes No 7. I see my Service Coordinator Daily Weekly Monthly Once a Year Never 8. I understand that my Service Coordinator is my advocate and can help me with issues on-site as well as off-sight. Yes No Page I II. ASSISTANCE What assistance has your Service Coordinator provided for you this year? Please check the boxes which indicate your usage of the services. Not all Services are available in all areas. Possible Services Have Used Would Use Wouldn't Not Use Available List of Local Resources Newsletter Flu Shot Clinics Health Services brought onto the property • Blood Pressure • Podiatrist(Foot Doctor) • General Physician • Eye Doctor Outside Doctor Appointments Prescription Insurance Assistance Assistance with Medicare/Medicaid Assistance with Bills ' Utility Discount Program Assistance Family Support Emotional Support Of the following services provided by outside companies or organizations, please check the box which indicates if you would want your Service Coordinator to help you apply to a program or gain information about the service. Have Used Would Use Wouldn't Not Use Available Tax Assistance or Information Home Health Services Home Maker Services Meal Service Legal Service • Health Care Power of Attorney • Living Will/5 Wishes • DNR Order • Any End of Life Care Decisions Translation Assistance Transportation Assistance Page 2 of 3 III. GENERAL QUESTIONS I. Would you say that your Service Coordinator saves you money? Yes No 2. Do you feel that your building has enough Social/Educational opportunities/presentations? Yes No If no, please tell us what you would like to see more of at your building? 3. Please check which of the following concern you. Greatly Concerns Me Little to No Concerns Me a Little Concern High Blood Pressure Diabetes Heart Problems Memory Loss Falling Getting mixed up with my medications Having no family support Having no friends to support me Not being able to do my own laundry Not being able to clean my apartment Not being able to cook for myself Not being able to grocery shop Not being able to handle my money Not being to take a bus Not understanding my mail Theft Losing my independence Being Lonely Being Depressed Affording my prescriptions Affording my utilities Affording my rent Affording my groceries Other Comments: *Optional*Name Unit N Page 3 of3 EHDOC would like you to take this opportunity to use this comment card and let us know how much you enjoy living or working at your community and who is doing a great job to meet your needs. OR To help you resolve any problems that have not been answered by following the EHDOC procedure. That procedure is to first meet with your Community Manager. If you feel the issue has not been resolved, your next step is to contact the Senior Community Manager for your property. If your concern is not addressed to your satisfaction then that is the time for you to please complete the section below. Your comments will remain confidential. Dear Steve, • I am a Resident at O I am an Employee at O Comments C CCC Id `ajepaapnrj t3 otz a;mg icatvojaed aweaodaoD ssea2meg 0891 ao3aanQ anllnaaxg stjryo.td aaais • tw ) 00HJb- 311311 11urss 3 03114 dSVi Elderly Housing Development & Operations Corporation 1580 Sawgrass Corporate Parkway Suite 210 Ft. Lauderdale FL 33323 -9[ I1DOC Phone: 954-835-9200 Fax: 954-835-0888 E-mail: E4[OOC(rehdoc.org