Amendment No. 1 to the Lease Agreement with Miami Beach Senior Citizens Housing Development Corporation, Inc. 20/Y- 30). ?O
AMENDMENT NO. 1 TO LEASE AGREEMENT
(COUNCIL TOWERS SOUTH)
Thi [unjndment No. 1 to the Lease Agreement dated July 9, 1976, is entered into this
day of .r5'/25/ 1$,2018("Amendment No. V)between the CITY OF MIAMI BEACH, a Florida
municipal co oration ('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 533 Collins Avenue, for the construction and
operation of a residential building for elderly housing ('Council Towers South' 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 230 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
I. 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
IL Lessee's Construction of Additional Improvements at Ow 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.
III. 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 Mortgage 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"0," so as to maintain the Building in a Fair condition or better,as set forth in
Exhibit ti."
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 HQS 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 ('REAC-) 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 Term 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 to 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 HQS 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 prior 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.Any 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.
Xl. 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
Rafae ranado, FY CLERK , r ; Dan Gelber, MAYOR
r `
STATE OF FLORIDA ) - '
COUNTY OF MIAMI-DADE )
The foregoing instrument was' ackndw(edged before me this 1.7 day of
2018, by Mayor Dan Gelber and Rafael Granado, City Clerk, or their
design s 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 72-X,
_____ 2018.
My Commission Expires:
otary Public, State of Florida at Large
Commission No.:
• WACARDILLO
¶jA$p ; UY CCMIMI5510N YFF 155392
'' '`Fa
Scolded Noor/rtac 4enIMn
APPROVED AS TO
FORM&LANGUAGE
&FOR EXECUTION
Q�tl'• aal i8
City Attorney Vfi Data
7
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
rig lit _�
Rafae ranado, ITY CLERK ,irl u.2, , Dan Gelber, MAYOR
--
STATE OF FLORIDA )
) SS
COUNTY OF MIAMI-DADE )
The foregoing instrument was aokndw(e?Yged before me this V day of
A 2018, by Mayor Dan Gelber and Rafael Granado, City Clerk, or their
design es 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 expresssseed.
WITNESS my hand and official seal, this 8 day of 7. 4.. 2018.
My Commission Expires. ``�''%///7
otaryrc of Florida at Large
Commission No.:
4....,, WPCARDILLO
EZ gA� MY COMMISSION JIFF 15S'1�'
.G>7Y,r,s EXPIRES'.August 27.215
-.1.M.�� B)M¢d 11W NOWr/NOh unaiwprt
APPROVED AS TO
FORM&LANGUAGE
&FOR EXECUTION
CityM=ey 9_0 Date
BY LESSEE:
Attest: MIAMI BEACH SENIOR CITIZENS
HOUSING DEVELOPMENT
/► CORPORATION, INC.
�� /i .74.__- Li,.
a Signat - r Morton Bahr, PRESIDENT
Li_ r, , A€ [Twt
Print Name
STATE OF FLORIDA )
SS:
COUNTY OF MIAMI-DADE )
he foregoing instrument was acknowledged before me this ,.Z 3 day of
r , 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_purpoges therein expressed
WITNESS my hand and official seal, thi 3 day of - A 2r 8.
My Commission Expires: /
N lic, State of Florida at Large
Commission No.:
,pi: ':HRISTINE A HARRIS
It,*
' i MY C.mIMISSION 0 FF916024
It, EXP: :ES September 07.2019
8
EXHIBIT "A"
Additional Improvements
9
Council Towers North&South/533& 1040 Collins Avenue,Miami Beach,FL 33139
•
i
eit
I r
»
siti
e
4sa
I t...
•
...4Li.
iA
PMeeemy ally Oversea By Elderly Wugng Mve Poment&OpxaWm Corpurdm
[ JIDOC
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 S&N). 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
EIIDOC
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 I '
PermanentFlnancing Sources $Per Unit_
HUD 223(f)Mortgage 10,962,030 98.57% 43,500
Capital Contribution Tax Credit 0 0.00% 0
Replacement Reserves Purchased with Prop. 74,100 0.67% 294 _
Deferred Developer Fee 84,972 0.76% 337
TOTAL 11,121402 100.0096 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 5.5096 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($7,500 Each Bldg.) 15,000 0.13% 60
Construction Insurance 50,010 0.45% 198
Construction Interest 200,000 1.80% 794
HUD Inspection Fee(1%Repairs). 67,275 0.6036 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 0.00% 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 17,50) 0.16% 69
Mortgagor Legal 50,000 0.45% 198
Organizational Expense 99,047 0.89% 393
TOTAL DEVELOPMENT COSTS 11,121,102 100.00% 44,131
SUPLUS/(GAP) (0) 0.00%
•
ElIDOC
Debt Service Coverage Ratio•15 Year Projection
YEAR 1 1 3 I I l A 6 7 1 I s m 1
Income ' 53237518 $43@,618 $3,368,344 : $3435711 1 S;W0416 $394511 53,646,004 1 $3)185:4 $3.43.3))3 I $3844,:461
Wm. IS245L945.• I$2.541951 1$1,97,9^,1 _ 152.PL PS. 1 1$2,,P7131 19B3354I 1$2,91679.. I I$ 0. 4. 9,®•. s 53'.J,, 1
HP 985602 $178413 $17394 I $161907 $751713 910971 $78.24 1 S11E483 S]R,642 $661,691 1
05 $3301 I $P3,174 $69304 $683471 $483,474 $68301 $683.04 ' $38.1'4 i $E3114 5653474
ma us 114 LU I W 110 ICS LPI 1o$ 103 LCI
Cath flow I $101 u8 1 $91,940 , $84920 T $7t033 $6133 $9,498 515151 S33JIG $19,1/M 1 54,217
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
� ND0C
renovation. Repairs will commence in the kitchen (residents will lose their kitchen use far 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
§
@
QL.
el
_ / ole
ye
« % o
7 A
Imp \ \ / Q cnal
to
/ co
E
\ r -
6 ] \ d CI
_
; , $ ) -..E
ka c &
_ } - 0 FA
re
/ \ }-
-
\
/c \ o
u / { \ }j) to 0 \k - b _}
ƒ / j )Q \ -
\ \\ \ \\ E\
§ ; / �ta«
01)OO -al ad
-
ƒ _ _ : : & » , CL CC
•
\
01e
$ \ ) •
L § B ~ )
iv§ 1-1 -0 } \ } \
ca ° ° \ * # E = j ) ) \ V \ ) ƒ
rai D.
& } Q ) # f ! \ 4 - ; , at
/ } { ] w3 * � / , ( \ ) \ ) � \ _ \ \ ) ) /
® ' - ` « 2 \ ! ) E = t ° ® * ] / k { 5 ! > ; 2 /
§ 4 ! ° | u l � � � , , ; ea , . z > >
; B » . ia , a ! { / ; « { # ! .
a ? ati ) ! { ) g ! ■ ] ® T) 0, , CO s . e +
/ / ] ! � } ~ \ 5 ! \ ! { / .11 Pm { � f ` ` oN
ak ) / 2 ! ] { § tkik $ [ rak \ ; ) 0 \ � \ \ ( {
- ] , ■ � ! l , , ed { amu ! ! y \ { { \ /
) / / ) / } / / ] ) \ ƒ ] 2 ) J ] \ / ƒ | \ 4Pt o\ § 2 ƒ /
) \ . , . , Cs , isƒ \ . . , ,
•
\ {
ii .
\
•••
- It
{§ 4;
. { y § e/\ � ) /\
1
/ } } / ! | / ) I
# } ° E c ) ) 7
# . ! _ , ] } § /
k ! , \ ! \ { } Ew ` :
§ 4 -
\ 2 \ ) ] / ) ) � \ \ \ \ � .gl ` og ) )
/ \ \ | ) # + ! ! { ! ° ` 03 an) \ � � \ ; ;
■ ! ! ) � ) ] ` ` 0 - 80 mo_ i
� i ; § 4. V. { ) ) ® k ® % ! f } ( $
# ) ) ) 0 r ; § { { ; § , 017 ; ® a ) . ` ° I ; §
§ ° 4 » , § `
ƒ/ ® 8ti ® ` ° } ueI - • 2w ¥ \ § S ` # ®
\ V u g $ ( 4 \ § sr-c5 ,- 1 - -,11t ® ` \ ( 1
z = ■ * � > � � A � 1 * » | # � - , = ! / � � a7 ! mal
. , / § . . . . 0 ■
«
\
)
}
j
} / § / )
{ ( 6a• ^ a., -
•
0
E ` 2 k
2 • 6 `
]
CA I) ! / - q ! ,
\ ( k } [ )
\ k
)
\ a !
/ 5 2
% ) % \
& ) ( 6 s '
i = ; ! ] a
\ ; ! C • 0 !
) \ { § \ ; { 7b
\ ) tCI
,) ' !}
$ \ ® g001\ ) / ! aE
( ® ! §I « ) \ 4a1
§ \ \ / ƒ = \ r `) § ) } ]z_ ƒzza ! ) !
g 'Eli DO i A National Leader Providing High Quality,
Affordable Housing for Senior Citizens
Mission
Elderly Housing Development& Operations Corporation(EH DOC)develops and manages safe, secure, and
affordable housing for senior citizens across the United States. EH DOC 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 a ndhas several projects under construction/development,comprising morethan 5,000 apartments,
which house roughly 6,000 residents in 14 states,Washington, D.C.and Puerto Rico.
EHDOC is a not-for-profit 501(0)(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.
EH DOC is a national leader and advocate at all levels of govemment 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)properties. 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 mid-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
• Property 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 feasibility studies,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$100M
in total development cost.Projects are located in California,Illinois,Connecticut,Ohio and Florida.
Tax Credit Investment Benefits
Significant benefits from tax credit investment in new property development and in acquisition-rehabilitation
accrue to municipalities,property owners and developers,property management agents,and most importantly,
current and prospective project residents. EHDOC is deeply experienced in low income housing tax credit
funding and aligned with strong investment partners to bring these benefits to fruition:
• Existing ProjectRefinancing-greater$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
EH DOC actively partners as community project co-developer in new planned developments with cities and
communitiesthat share EHDOC's mission forgood quality,safe and affordable housing forthe elderly;and which
face a shortage of current housing for their lower income residents. EHDOC has experience working with many
cities including City of Chicago,Cityof 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 Camelia Apartments(Section 236) Reading, PA;
Stanley Axlrod Towers(Section 202/without Section 8)Miami,FL;Jack Kenny Memorial(Section 236i 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(NLHA),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;TD Bank;and Wells Fargo
Insurance Servicer.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 Suwgrass Corporate Parkway.Suite 100 i Fort Lauderdale,FL 33323-2069
if 1001 P.954.8359200 F.954.835.0888 I www.ehdoc.org u111
• r
MIAMI BEACH SENIOR CITIZENS HOUSING
DEVELOPMENT CORPORATION,INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.085-EH005
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-EH005
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 13-7
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 Government Auditing Standards 31-32
Independent Auditor's 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's Report on Applying Agreed-Upon Procedures 41-42
' bellows
associates p.a.
A h
„` o
V , a° x: INDEPENDENT AUDITORS 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. 086-E14005, 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, end the related notes to the financial statements,
Management's 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 Slates of America; this Incudes 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 States 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 free from 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 assessmentI.
of the risks of material misstatement of the financial statements, whether due to fraud or error. 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 (hal are appropriate In the
circumstances, but not for the purpose of expressing an opinion on the effecllveness 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 appropdate to provide a basis for our
audit opinion.
Opinion
In our opinion, the financial statements referred to above present fairly, in all material 954.538.7000
respects, the financial position of Miami Beach Senior Citizens Housing Development [froward
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. mlaml-Dade
954.838.7888 Fax
•
-1- 7890 Peters Road,Suite G-102
Plantation,Fl 33324
www.bellowscpe.com
Other Matters
Other Information
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 for 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 part
of the financial statements. The accompanying schedule of expenditures of federal awards,as required by
Title 2 U.S. Code of Federal Regulations (CFR) Pan 200. Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Fedora'Awards, Is presented for purposes of additional analysis
and is not a required part of the financial statements. Such information is the responsibility of management
and was derived from and relates directly to the underlying accounting and other records used to prepare
the financial statements. The Information has been subjected 10 the auditing procedures applied in the
audit of the financial statements and certain additional procedures. Including comparing and reconciling
such information directly to the undetykrg anrOig and tether 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 Untied States of America. In our opinion,the tnfornation is
fairly sated,in all material respects,in relation to the financial statements as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards,we have also Issued our report dated September 19,
2016,on our consideration of Mani Beach Spoor Citizens Housing Development Corporation,Inc.'s internal
control over financial reporting and 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 ow 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 financial reporting or on mmplance, That
report Is an Integral partof an audit performed In accordance with Government Auditing Standards hi
considering Miami Beach Set Citizens Hoang Development Corporation, Inv.'s internal control over
financial reporting�� i- and compliance.
4dMct Rtrs ` P4
Ulan Associates,PA.
Plantation,Ronda
September 19,2016
e.
MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.056-EH005
STATEMENTS OF FINANCIAL POSITION
JUNE 30,2016 AND 2015
2016 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 83,084 105,288
409,006 204,838
PROPERTY AND EQUIPMENT
Land inprovements 39,976 39,976 ,
Buildings 11,043,026 10,730,626
Building equipment-portable 705,413 700,874
Furnishings 1,301,835 1,266,413
Office furniture and equipment 173,309 173,309
Maintenance equipment 38,051 36.051
13,299,610 12,947,249
Accumulated depredation (11,386,149) (10,909,738)
1,913,461 2,037.511
Land 251,780 251,780
2,166,241 2,289,291
DEPOSITS
Escrow deposes 43,739 443,976
Replacement resolve 780,143 555,624
Tenant deposits held In bust 87,635 64,200
Total Deposits 891,517 1,063,800
OTHER ASSETS
Deferred financing costs 1,817 2,312
Mfacellaneous other assets 150.049 151,876
Total Other Assets 151,866 164,188
TOTAL ASSETS $ 3.617.639 $ 3.712,117
•
See accompanying notes to the financial statements
-3-
MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.086-EHOO5
STATEMENTS OF FINANCIAL POSITION(CONTINUED)
JUNE 30,2016 AND 2015
2018 2015
LIABILITIES
Mortgage payable $ 1,883,578 $ 2,343,488
Accounls payable-operations 255,456 86,389
Accounls payable-other 7,971 11,049
Accrued wages payable 40,362 52,346
Accrued payro0 taxes payable 609 -
Accrued management fee payable 11,925 13,357
Accrued interest payable-mortgage 10,791 26,866
Miscellaneous current Iabilllks 29,399 113,203
Tenant deposits held In trust 62,430 61,489
Prepaid revenue 2,191 2.535
TOTAL LIABILITIES 2,304.712 2,710,512
NET ASSETS
Unreauiged net assets 1,312,918 1,001,606
Temporarily restricted net assets - -
Permanently restricted net assets - -
TOTAL NET ASSETS 1,312,918 1.001.605
TOTAL LIABILITIES AND NET ASSETS $ _1617,00 $ 3?till
See accompanying notes to the financial statements
MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.086-EN005
STATEMENTS OF ACTIVRIES
FOR THE YEARS ENDED JUNE 30,2016 AND 2015
2016 _ 2015
REVENUES
Rent $ 1322,643 $ 3,252,270
Financial 11172 8,268
Other 2,772 14.944
TOTAL REVENUES 3,337,587 1275,482
EXPENSES
Administrative 498045 309,721
U186iea 472,726 508,199
Ope atkig and maintenance 837,440 906,835
Taxes and insurance 419,443 413,423
Depreciation 476,411 440,649
Amortization 495 495
Financial 143,077 171,446
Multifamily housing service coordinators 177,637 163,407
TOTAL EXPENSES 3,026,274 3,004,175
CHANGE 1N NET ASSETS 311,313 271107
NET ASSETS AT BEGINNING OF YEAR 1,001,605 730,298
NET ASSETS AT END OF YEAR Jima $ 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.O81FENGO5
STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED JUNE 30,2016 AND 2015
2016 2015
CASH FLOWS FROM OPERATING ACTIVMES
Rental receipts 5 3,318.021 S 3,258,187
Interest rsNved 1,457 1886
Other cash received 2.772 14.944
Total receipts 3.320,250 3,274,796
Administrative (141.809) (145,751)
Mnryxne nlee (144.994) (141300)
U1NMs (479.715) (471,448)
SaMns and wages (546,557) (440.681)
Operating and maintenance (662,765) (700.978)
Property Warne (108,121) (139,774)
M'Mcelanmts Mus and Insurance (314,664) (288,454)
TenantNastheld it trst (2,494) (1,197)
Wrest on mortgage 1155942) (160,298)
Total dkdnama,ts (2.558,081) _ (2,489.919)
NM cash provided by operating acts tis 782.159 784 877
CASH FLOWS FROM NESTING AC1MTIES
Deposits to mortgage scow and i lerest rained in account (79,159) (331,155)
Withdrawals from Me escrow account 479596 163,032
Decslb to reserve b replesma1 and Interest retails N accent (213,804) (211,314)
W97assM horn reserve few replacement - 145,849
ParLse of Rad assets (156,309) (139,971)
Oar Westing esMlse-uw8Vuctian In progress (109,211) (84567)
Net am(sed n)awaeIn%antes (79,097) (437,926)
•
CASH FLOWS FROM FINN/ICING ACIIVf iES
Mortgage pdndpai payntau (459,910) (361,347)
NM cash(used In)financing salsas 1459,910) (303,347)
NET INCREASE(DECREASE)N CASH AND CASH EOUIVAJSNTS 223,172 (16,386)
BEGINNING OF YEAR CASH 90.784 107.180
END OF YEAR CASH 3 3_1508 90 i,
SUPPLEMENTAL DISCLOSURES:
Noruaen Investing slats
Punta et Bud assets 5 198,052 E 15789
Caabudion In Progress (111,038) 87509
Awaurs pay.S. (85.014) (06,208)
laastped J_____154.2., S 150 298
•
See accompanying notes to the financial statements
-6-
MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.066-EH005
STATEMENTS OF CASH FLOWS(CONTINUED)
FOR THE YEARS ENDED JUNE 30,2016 AND 2015
2016 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Change in nal assets $ 311313 $ 271,307
Adjustments to reconcile change In net assets to net cash
provided by operating activities
Depredation expenses 476,411 440,649
Amorlizabon expense 495 495
Net realized and unrealized gain on investments (10,715) (6,603)
Increase or decease le:
Tenant accounts receivable 123 2,161
Accounts receivable-other (3,323) 358
Prepaid expenses 22,204 22,623
Cash restricted for tenant security deposits (3,435) (3,034)
Accounts payable (6,534) 18,771
Accrued Ilablilies (9,102) 23359
Accrued interest payable (15,865) 11,148
Tenant deposits held In bust 941 1,837
Prepaid revenue (344) 1.806
Net rash provided by operating aciMitles $ 762,169 r$ 784.877
See accompanying notes to the financial statements
-7-
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 1 —ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Miami Beach Senior Citizens Housing Development Corporation, Inc.,operating as Council Towers, (the
Project) was organized as a non-profit corporation In the State of Florida, to acquire an interest in real
property located hi Miami Beach, Florida. The corporation has constructed and operates an apartment
complex of 252 units, under Section 202 of the National Housing Act of 1959 and Section 8 of the
National Housing Act of 1937.Such projects are regulated by the U.S.Department of Housing and Urban
Development (HUD)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 Project's major program is Its Section 202 Supportive Housing for the Elderly — Direct Loan. The
Project's Section 8 Housing Assistance Payment(HAP)Program provides for a significant portion of the
Project's rental Income through rental assistance from HUD. The Projects Section 8 program Is
nonmajor.
The folowing significant accounting polities have been followed in the preparation of the frnandal
statements:
Fixed Assets
Fixed assets and organization costs are stated at cost. The Project currently captlafzes fixed
assets over $1,000 and S lesser Items am expensed. Depredation of fixed assets is provided
using the ebaight-'ne method over the estinated useful lives of the assets,as folows:
ears
Land improvements 5
Building and equipment-fixed 5-40
Furniture and equipment 6-20
Depredation expense for the years ended June 30, 2016 and 2015 was$476,411 and$440,649,
respectively.
Amortm on
Deterred financing costs are being amortized over the We of the mortgage (40 years) on a
sbaighP6ne basis.
Finanial Statement Presentation
The accompanying financial statements were prepared in conformity with accounting prindples
generally accepted In the United States of America.The Project reports Information regarding its
financial positron and activities according to three lasses of net assets: urreshicted net assets,
temporarily restricted net assets,and permanently restricted net assets. Accordingly,none of the
Projects net assets are subjed to donor-Imposed resbidians 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•EH005
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED JUNE 30,2016 AND 2015
NOTE 1—ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
JCONTINUED)
Income Taxes
The Project is wrrenty 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 filed.Curet 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 cc less are cash equivalents. The Project has no cash equivalents al June 30,
2016 and 2015.
Use of Estimates
The preparation of financial statements in conformity with accounting principles generally
accepted In the United States of America requires management to make estimates and
assumptions that affect the reported amount of assets and liabilities and disclosure of contingent
assets and liabilities at the 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 Maraoement's Review
Management has evaluated subsequent events through the time of issuance of these Memel
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 tale 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 larged by EHDOC for management fees for the years ended June 30,2018 end 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 quality 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 Project Incurred other costs to EHDOC In the amount of$374616 and $410,674,respectively,
which may include reimbursements for insurance, 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-EHOO5
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED JUNE 30,2016 AND 2016
NOTE 3—HUD RESTRICTED DEPOSITS
Reserve for Redacement
Under the regulatory agreement, the Project is required to set aside amounts for the replacement of
property and other project expenditures approved by HUD. Replacement reserve deposits, which
approximate $780,143 and $555,624 al June 30, 2016 and 2015, respectively, are held in separate
eccamis 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 and 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 installments of prtndpal and interest, beginning January 1983. The annual Interest rate Is
6.875%.The mortgage role is secured by the apartment complex.
Maturities of the mortgage note for the Project,in each of the next five years areas follows:
.hme 3g.
2017 $ 455,942
2018 488294
2019 522,943
2020 416,399
2021 -
1-11112.5711
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 8—FUNCTIONAL ALLOCATION OF EXPENSES
Expendihsea Insured 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•EHO05
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 2015, the Project expended $3,026,274 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—INTANGIBLE 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 Nie of the mortgage(40 years)on a
straight-line basis. Accumulated amortization as of June 30, 2016 and 2015 was $17,989 and
$17,494.respectively.
Amortization expense in each of the nerd five years is estimated as follows:
June :
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 on a hierarchy that prioritizes
the inputs to valuation techniques used to measure fak value, as follows: Level 1, which refers to
securities valued using unadjusted quoted prices from active markets for Identical assets; Level 2,which
Wes to securities not traded on an active market but for which observable market inputs are ready
available; end Level 3,which refers to securities valued based on significant unobservable inputs.Assets
and Nabilitlas are classified In their entirety on the lowest level of hpul that Is significant to the fair value
measurement.
•
-11-
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 30,2016 AND 2015
NOTE 8—FAIR VALUE MEASUREMENTS(CONTINUED1
Level 1 Inputs to the valuation methodology we unadjusted quoted prices In identical assets or
binges 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 Ilabuities In active markets;
• Quoted prices for identical or similar assets or liabilities In active markets;
• Inpuls other tan quoted prices that are observable for Ole asset Of liability;and
• inputs that are derived pdndpelly from or corroborated by observable market
data by correlation a other means.
If the asset or liability has a specified(contractual)term,the level 1 input must be
observable for substantially the full term of the asset or liability.
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 investment's assigned level within
the hierarchy.
Asset Valuation Technique
Valuation techniques used need to maximize the use of observable Inputs and minimize the use of
unobservable bouts.The following Is a description of the valuation methodologies used for assets at fair
value.There have been no changes in the methodologies used at June 30,2016 and 2015.
• U.S. governed securities: Valued using pricing models maximizing the use of observable
inputs for similar securities.
The following tables set forth by level within the fair value hierarchy a summary of the Project's
Investments measured at fair value on a recaadng basis at June 30,2016 and 2015:
Fair Value Measurements as of June 30.2016
Quoted Prises Significant ..
In Active Other Significant
Markwfor Observable Unobservable
Identical Assets Inputs input
(Leval 1) (Leven) (Laval a) Total
Cash mene9eesrt Z GUMS a 5059 9 - S - $ 50,594
US.gosennam securities 292598 - - 292,598
Teti $ 343,190 1 - S S 343,190
-12-
MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.08&EHOO5
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEARS ENDED JUNE 30,2018 AND 2015
NOTE 8—FAIR VALUE MEASUREMENTS(CONTINUED)
Fair Value Measurements as of June 30.2015
Quoted Prices Significant
In Active Other Significant
Markets for Observable Unobservable
Identical Awls Inputs Inputs
(L.ve 1) (level 2) (Level l) Tal
Cath management accounts $ 43.906 S - S - S 43,906
US.government securities 288,567 - - 286.567
Tdel S 332,475 S - S - S 332,476
The Project's policy is to recognize aN transfers between levels at the beginning of the reporting period.
For the years ended June 30,2016 and 2015, there were no significant transfers In or out of Level 1,2 or
3.
NOTE 9—INVESTMENTS
For the years ended June 30, 2016 and 2015, the Project's 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 •
Nat change in appreciation in fair value of investments whose fair
value was determined based upon market prices:
U.S. government securities $ 10.715 $ 6.603
Net change in appreciation In fair value of investments S 19.715 L 6.603
NOTE 10—EMPLOYEE BENEFIT—PENSION PLAN
The employees of the Project are covered under 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$79,984 respectively. The Project also provides
a 401k plan for its employees through Franklin Templeton Investments. The Project matches employee
contributions up to a (knit of 3% of employee compensation for the year. 401k contribution expense for
the years ended June 30,2018 and 2015 was$6,338 and$5,001,respectively.
-13-
MIAMI BEACH SENIOR CmZENS HOUSING DEVELOPMENT CORPORATION,INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.066•EH005
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 252-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 are subject to the admlydshative directives,rules and regulations of federal,
state and local regulatory agencies, including, but not Felted 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 haling to pay for the related cost,
including the additional administrative burden,to comply 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$250,000 limit for cash.At June 30,2016 and 2015,cash balances exceeded
the federally insured lima by $884,963 and $596,645, respectively, at the FDIC Insured financial
institution.At Jure 30,2016 and 2015, cash balances exceeded the SIPC insured limit by$91,178 and
$80,463, respectively. The Project has not experienced any loss In such accounts and believes N Is not
exposed to any significant credit tisk on its cash balances.
NOTE 12—RECLASSIFICATIONS
Certain Nems in the June 30,2015 report have been reclassified to conform to current year classification.
Such reclassifications had no effect on previously reported net income.
ii
14
SUPPLEMENTARY INFORMATION
MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.088-EHO05
INDEX TO SUPPLEMENTARY INFORMATION REQUIRED BY HUD
FOR THE YEAR ENDED JUNE 30,2018
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 28
Schedule of Expenditures of Federal Awards 27-28
MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.068-EH005
STATEMENT OF FINANCIAL POSITION DATA
JUNE 30,2016
ASSETS
CURRENT ASSETS
1120 Cash-operations S 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
1100T Total Current Assets 409,006
1191 TENANT DEPOSITS HELD IN TRUST 67.635
DEPOSITS
1310 Escrow deposits 43,739
1320 Replacement reserve 780,143
1300T Total Deposits 823,882
PROPERTY AND EQUIPMENT
1410 Land 291,758
1420 Buildings 11,043,028
1440 Bulling equipment-portable 705,413
1460 Furnishings 1,301,835
1465 Office furniture and equlpmerd 173,309
1470 Maintenance equipment 38,051
1400T Total F4ed Assets 13,551,390
1495 Accumulated Depredation 11,386,149
1400N Net Fixed Assets 2,165.241
OTHER ASSETS
1520 Deferred finandng costs 1,817
1590 Miscellaneous other assets
1590-010 Construction In progress 150,049
16007 Total Other Assets 151,886
1000T TOTAL ASSETS $ 2617,630
See Auditor's Report
-17-
MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO,064-EH005
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 Accrued wages payable 40,362
2121 Accrued payrol taxes payable 609
2123 Accrued management lee payable 11,925
2131 Accrued Interest payable-first mortgage 10,791
2170 Mortgage payable-first mortgage 455,942
2190 Mlscelaneous wrest liabilities
2190-010 Accrued audit lees 9,985
2110-010 Accrued accounting lees 1,700
2190-010 Accrued health and pension 17,714
2210 Prepaid revenue 2.191
2122T Total Current Liabilities 814,648
2191 TENANT DEPOSITS HELD IN TRUST 62.430
LONG TERM LIABILITIES
2320 Mortgage payable-first mortgage 1427.036
2300T Total Long Term Liabilities 1.427.638
2000T Total Liabilities 2,304,712
NET ASSETS
3131 Unrestricted net assets 1312,918
3132 Temporarily restricted net assets
3133 Permanently restricted net assets
3130 Total Nal Assets 1,312,918
20331 TOTAL LIABILITIES AND NET ASSETS ,t 3.817,830
See Auditor's Report
-18-
MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.066-EHOO5
STATEMENT OF ACTIVITIES DATA
FOR THE YEAR ENDED JUNE 30,2016
Ii
REVENUES
5120 Rent revenue-gross potential $ 808,412
5121 Tenant assistance payments 2,470,422
5140 Rent revenue-stores and commercial 46,124
51007 Total Rent Revenue 3,324956
5220 Vacancies-apartments 2,315
5200T Total Vacancies 2,315
5152N Net Rental Revenue 3,322.643
5440 Revenue from investments-replacement reserve 11,513
5490 Revenue from Investments-ntsceteneous
5490-010 Escrow deposits 659
MOOT Total Financial Revenue 12.172
5910 Laundry and vending revenue 356 •
5920 Tenant charges 1,646
5990 Miscellaneous revenue
66090-010 Refunds and settlements 770
59007 Total Other Revenue 2,772
5000T Total Revenue 3,337 587
EXPENSES
6203 Carnations and meetings 1,148
6204 Management consultants 3,000
6210 Advertising and marketing 1,050
•
6310 OIRce salaries 181,888 •
6311 Office expenses 85,147
6320 Management lee 143,562
6330 Manager or supedntwdent salaries 48,493
6340 Legal expense-project 809
6350 Audl expense 9,985
6351 Bookkeeping feearacca$Wng services 21,356
8390 Miscellaneous administrative expenses 4,597
62631 Total Administrative Expenses 499845
6450 Electricity 268981
6451 Water 49,711
6452 Gas 25,381
6453 Sever 136,853
' 64001 Tole!UNION,Expense 472,720
See Auditor's Report
-19-
MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.OMEH005
STATEMENT OF ACTIVITIES DATA(CONTINUED)
FOR THE YEAR ENDED JUNE 30,2016
6610 Payroll S 223,327
6515 Supplies 181,167
6520 Contracts 44,952
5526 Garbage and trash removal 34,092
6530 Security Payroll Contrail 226,381
8516 Heating/cooing repairs and maintenance 65.953
6580 Mlscetianeous operating and maintenance 81,588
65001 Total Operating and Maintenance Expenses 837,440
6711 Pedal taxes 41.893
6720 Prepay S liability Insurance 131,987
6722 Workmen's compensation 13,227
6723 Health insurance and other employee benefits 227,464
6790 Miscellaneous taxes,licenses,permits,and Insurance 4.892
67001 Total Taxes end Insurance 419,443
6820 Interest on first mortgage payade 143.077
MOOT Total Financial Expenses 143,077
6900 Multifamily housing service coadlnators 177,837
60001 Total Cost of Operations Before Depredation 2,549,368
50601 Preto before Depredation 768,219
6600 Depredation expenses 476,411
6610 Amortization expense 495
S080N Operating Profit 311,313
3247 Change ki Unrestricted Net Assets from Operations 311,313
3248 Change in Temporary Restricted N.1 Assets from Operations
3249 Change in Permanently Restricted Net Assets from Operations
3250 Change In Total Net Assets from Operations E_. 31)_313
51000-010 Total feet mMgpe prindpal pe)ments required during the aud8 period. S 459,910
81000-020 The total or al monthly resaea for replacement deposits required during the audit
period even if dposib have been temporary valved or suspended. S 212,394
51000O30 Replacement Reserves or RSUdual Receipts and Maass which n included as expense
items on this Profit and Loss statement S -
S1000-040 Prefect Improvement Reserve Releases under the Flexible Subsidy Program that am
included as expense Items on this Prost and Loss statement. S
See Auditor's Report
-20-
MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO,088•EH005
STATEMENT OF EQUITY DATA
FOR THE YEAR ENDED JUNE 30,2016
51100.060 Previous Year Unrestricted Net Assets $ 1,001,605
3247 Change In Unrestricted Nel Assets from Operations 311,313
S1100-085 Other Changes in Unrestricted Net Assets -
3131 Unrestricted Net Assets 1812,918
51100-070 Previous Year Temporarily Restricted Net Assets -
3248 Charge In Temporary Restricted Net Assets from Operations -
51100075 Other Changes in Temporarily Restricted Net Assets -
3132 Temporarily Restricted Net Assets -
51100-080 Previous Year Permanently Restricted Net Assets -
3249 Change In Pennanenly Restricted Net Assets from Operations -
51100-085 Other Changes In Permanently Restricted Net Assets - l
3139 Permanently Restricted Net Assets -
S1100-050 Previous Year Total Net Assets 1,001005
3250 Change io Total Net Assets from Operations 311,313
Si 100-055 Oi w Changes in Total Net Assets -
3130 Total Net Assets >m 1.312 918
See Auditors Report
21-
MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION, INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.066-EHO05
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
81200-020 Interest receipts 1,457
51200-030 Other operating receipts 2,772
81200-040 Total receipts 3,320,250
81200-050 Admintsbative (141,809)
81200-070 Management fee (144,994)
51200-090 Unities (479,715)
51200.100 Salaries and wages (546,557)
S1200-110 Operating and maintenance (662,785)
51200-140 Property insurance (108,121)
51200-150 Miscellaneous taxes and insurance (314,684)
51200.180 Tenant seaway deposes (2,494)
S1200-180 Interest on first mortgage (158,942)
51200-230 Total disbursements (2,558,081)
81200-240 Net cash provided by cperatirg activ0ies 762,169
CASH FLOWS FROM INVESTING ACTIVITIES
S1200-245 Net deposits to the mortgage escrow account 400,237
51200.250 Net deposits to the reserve for replacement account (213,804)
51200-330 Net purchase of foxed assets (156,309)
S1200-340 Other investing activities-construe/kin In progress (109,211)
51200-350 Net cash(used in)i ves0ng acNhles (79,087)
CASH FLOWS FROM FINANCING ACTIVITIES
51200-360 Principal payments-fast mortgage (459,910)
51200-460 Net cash(used In)financing activities (459,910)
81200-470 NET INCREASE IN CASH AND CASH EQUIVALENTS 223,172
51200-480 BEGINNING OF PERIOD CASH 90,784
81200T END OF PERIOD CASH S j13.9g6
See Auditor's Report
MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.088-EH005
STATEMENT OF CASH FLOWS DATA(CONTINUED)
FOR THE YEAR ENDED JUNE 30,2018
RECONCILIATION OF NET PROFIT TO NET
CASH PROVIDED BY OPERATING ACTIVITIES
3250 Change in total net assets from operations $ 311,313
Adjustments to reconcile net profit to net cash
provided by operating activities
8800 Depredation expenses 476,411
8810 Amortization expense 495
Increase or decrease in:
81200-490 Tenant accounts receivable 123
51200-500 Accounts receivable-other (3,323)
81200-520 Prepaid expenses 22,204
81200-530 Cash restricted for tenant security deposits (3,435)
81200-540 Accounts payable (8,534)
8120D560 Accrued liabilities (9,102)
81200.570 Accrued Interest payable (15,865)
61200-580 Tenant security deposits held in tmst 941
81200590 Prepaid revenue (344)
51200-600 Other adustmeds-unrealized gain on Investments (10,715)
51200-610 Net cash provided by operating adNBies j 762.189
See Audfor's Report
-23- ,
•
MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.068-EH005
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
S1300-040 Total Cash 392,131
Current Obligations
51300-050 Accrued mortgage Interest payable 10,791
51300075 Amounts payable-30 days 255,456
S1300-100 Accrued expenses 82,295
•
2210 Prepaid revenue 2,191
2191 Tenant depoefs held In trust 62,430
81300-110 Other current obligations-amounts payable-section 8 7,971
51300-140 Total Current Obligations 421,134
51300.150 Cash(Deficiency) j___(111&_103
S1300-210 Deposit Due Resklual Receipts 3
See Auditor's Report
-24-
SIAM BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATOR,INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.014E1100
SCHEDULE OF CHANGES IN FIXED ASSET ACCOUNTS
FOR THE YEAR ENDED JUNI 30.1015
1410P Se900h9 Bolan LsM $ 291,756
1410AT 40461arn
141001 Dada:
' 1110 EMM BNanes Land 291.706
1420P Syhnhq Bruce 91.101n2s 10,730626
1420AT Matins 312,400
14204010930 AC unit $ 2,660
1420401693 Aotnrb dean(2) 13,752
1420401003 Goons in bolt Puny.Ski mel QAepar 19160
14220010030 Cab&N 12000
1420441000 Orator pawnor and maw 9.759
14204010000 E1emb cable and shave 8213
14220010030 FIFO num Wan andwea 162524
142040100.3 Re hopetdtas(11) 20,031
1420010030 Re pwrpmdnlne(2)201 fins atm OURS. 38,211
14404010030 Fin Pum PPMO 17.910
1420016030 Flaw nick and prop 1,050
14104410030 tarcd7 Nan duds(2) 5.000
14204016030 SWM door 9,250
1420401003 4741*1robs1 be 1,580
14204010930 WOWiManS 9nan10,eilCh 2,220
' 14200T Oadlclta
1420 EMO Balance Ouikinils 11.043.021
1140P Ba91nMq Balms BuWng Equipment-Partible 700474
144047 Peat 4,639
111040100.70 RIMOuabt 3.049
1440A.01643 Suminoa system 1.490
144007 DadNfar
1440 EnAn9 Brno BWNkq EgLpment-Potable 706,413
14620 EyNim Balance Fum'atgs 1,286413
146MT lldOtlon 35A22
146200169311 MMO 1200
1460401643 Rmdq(1) 34222
146007 DadMbns
1460 EMM SAbea Emblems 1.30.435
14661 Beymdq Brenn Mee Fermium and EOuprwa 173,300
14651T AdObm
14660T Deductions
1465 IMM BWma pHA Funke end Equlpmen1 173.309
1470P 15e4tWM asci Mr,Mmemw Eadpmn 36,061
14704T Aeon. _
14700T DedetbM .
1470 Ending Belem*3bMWnce EMPM 36061
1400PT Tab/Bapbrng Bruce la Fuad Assets 13.199.029
1400AT TOWA4m1MrYme 357,301
140020 US Mar OedIbm
tel TeNI Ftd Moab 13.661.350
1496P 9pMkq Balance b AmcmAW OaaNLlbn 10.900,231
6600 I041PorAsIons 476,411
14020DT Teti AwmMM W Depredation Ion Mooed Assets
1495 EMby Dance t AmmNbd Dopedalbn 11.320.149
14001 Tole NO Doak Va. ,3 2.1462411
See Auditors Report
-25-
MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION, INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.066•EH006
SCHEDULE OF RESERVE FOR REPLACEMENT
FOR THE YEAR ENDED JUNE-30,2016
Resew.for Replacement
1320P Balance at beginning of year $ 555,624
1320DT Total monthly deposits 212,394
1320ODT Other deposits
1320OD-010 to coned prior year underfunding 612
13201NT Interest on replacement reserve accounts 798
1320UGL Unrealized gain 10.715
1320 Balance at end of the year,confirmed by mortgagee $_730.143
1320R Deposits suspended or waived indicator N
•
See Aud0or's Report
-26-
MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.066-EHOO5
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30,2016
Federal Grantor/Pass through CFDA
GnMorlProgram 716e Number Expenditures
U.S.Department of Housing and Urban Development:
Section 202 Supportive Housing for the Elderly—
Direct Loan 14.157 $2,343,488
Section 8 Housing Assistance Parents Program 14.195 2.470.422
Total
5 4.613.910
NOTE A—BASIS OF PRESENTATION
The accompanying schedule of expenditures of federal awards Includes the federal award actMty of
Miami Beach Senior Citizens Hausig Development Corporation, Inc., operating as Council Towers,
HUD Project No. 066-EH005, end 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
Intended 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 pnndpiea contained in the Uniform Guidance, wherein
certain types of expenditures are not allowable or are limited as to reimbursement. Miami Beady
Senior Citizens Housing Development Corporation, Inc. has elected not to use the 10-percent de
minimis indirect cost rate allowed 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 loan outstanding at June 30, 2016
consists of
Outsttandlna Balance et
CFDA Number Procram Name June 30,2016
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.066-EHOO5
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FOR THE YEAR ENDED JUNE 30,2016
FINDINGS-MAJOR FEDERAL,AWARD PROGRAM AUDIT
FINDING No.2015-001: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 taped 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 14,157
Current Status: Cleared.
Statement of Condition
for Previous Finding: The Project failed to make a timely payment on June
2015's mortgage, as required by the Regulatory
Agreement.
Previous Response
For Finding: Two payments were made on 718/2015 in order to be
current with the monthly mortgage. To ensure timely
monthly payments, property accountants will be made
aware that payments recorded, should be verified
monthly with the bank statements.
Narrative: Corrective action has been taken and the required
monthly 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-EHOO5
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 14.157
Current Statue: 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 more 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.2015-004:Section 8 Housing Assistance Payments Program,CFDA 14.196
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
requkement of 30 days.
Previous Response
For Finding: The security deposit and accrued interest have been
refunded to the moved out tenant. In addition, training
has been set up for managers and staff to ensure that
going forward all moved out tenants are refunded their
security deposits plus accrued Interest andlor provided
with an itemized list of any unpaid rem, damages, and
an estimated cost for repair within the period required
by the state law and HUD.
NartatMe: The Probst 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
OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER
GUMc v„. :PUBLIC
MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
ADVISORS IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Directors of
Miami Beach Senior Citizens Housing Development Corporation, Inc.
Miami Beach, Florida 33139
We have audited, In accordance with the auditing standards generally accepted in the United Stales
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, 2018, 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 and performing our audit of the financial statements, we considered Miami Beach 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, Inds 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 allow
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,
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
erowald
305.553.1310
Mlaml-Dade
954.833.7888 Fax
-31-
7890 Peters Road,Suite G-102
Plantation,F133324
www.bellowscpa.com
-0*a
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 previsions of laws, regulations, contracts, and grant
agreements, noncompliance with which could have a direct and material effect on the detemilnation of
financial statement amounts. However, providing an opinion on compliance with those provisions was
not an objective of ow 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 Auddkrg 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 Audkeg Standards in considering the entity's Internal control and
compliance.Accordingly,this communication Is not suitable for any other purpose.
�r.Q(rrat /1119-c Oso 114
Bellows Associates,PA,
Plantation,Florida
September 10,2016
II
li
-32-
ea
bellows
associates p.a.
1.11 INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE
FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL
OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE
CETIPIED PUBLIC
cxA D Ve s �o x c
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, Inn'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 (Uniform 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 end 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 954.138.7000
above that could have a direct and material effect on each of its major federal programs for Broward
• the year ended June 30, 2016.
305353.1310
Miami-Dade
954838.7888 Fax
-33- 7890 Peters Road,Suite C-102
Plantation,Fl 33324
www.bellowscpa.cam
wyt.e
Other Matters
The results of our auditing procedures disclosed an Instance of noncompliance, which Is required to be
reported In accordance with the Uniform Guidance and 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 cods.
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 Beach Senior Citizens Housing Development Corporation, Inc. is responsible for
establishing and maintaining effective internal control over compliance with the types of compliance
requirements referred to above. In planning and performing our audit of compliance,we considered Miami
Beach Senior Citizens Housing Development Corporation, Inc's internal control over compliance with the
types of requirements that could have a direct and material effect on each major federal program to
determine the auditing procedures that are appropriate in the dreurmlances for the purposed expressing
an opinion on compliance for each major federal program 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 n Internal control over earphones exists when the design or operation ol a control over
competence does not aloe management or employees,in the normal course of perfomtng their assigned
functions, to prevent, or dated and correct, noncompliance with a type of compliance requirement of a
federal program on a tinily basls. A material weakness h internal control over compliance Is a deficiency,
a 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 Ml not
be prevented,or detected and corroded,on a timely basis.A significant deficiency in internal control over
compliance is a deficiency,a a combination of deflciendes,in internal control over compliance with a type
of compliance requirement of a federal progam that is less severe than a material weakness in Internal
control over oomptiance,yet Important enough to merit attention by Mose charged with governance.
Our consideration of Internal control over compliance was for the limited purpose described In the first
paragraph of this section end was not designed to Identify all defideneles In Internal control over •
compliance that might be material weaknesses or significant deficiencies. We did not identify any
delciendes in internal control over compliance that we consider to be material weaknesses. However,
material weaknesses may exist that have not been identified.
The purpose of this report on Internal control over compliance Is solely to describe the scope of our testing •
of internal control over compliance and the rests of that testing based on the requirements of the Uniform
Guidance.Accords gly,this report Is not suitable for any other purpose.
,Bated rube pi.
Bellows Associates, P.A.
Plantation,Florida
September 19, 2016
MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.068•EH005
' SCHEDULE OF FINDINGS MD QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30,2016
SUMMARY OF AUDITOR'S RESULTS
1. The auditors report expresses an unmodified opinion on whether the financial statements of
the Project were prepared In accordance with GMP.
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 Identified during the audit of the major federal award programs.
5. The auditors 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 200.516(a)
are reported in this Schedule.
7. The Project's program tested as major was:
Name of Federal Program or Cluster CFDA Number -
U.S. Deoaronerd of Housing & Urban Develoornent Section 202
Supportive Housins for the Elderly—Dkectl can 14.157
8, The threshold for distinguishing Types A and B programs was 6750,000.
9. The Project was not determined to be a low-risk audltee.
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 14.157
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
slate 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 did 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 16 days of a tenant move out if no
assessments are made against that tenant.
Auditor Non-Compliance Code: M-Security Deposits
-36-
MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION, INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.066-EHOO5
SCHEDULE OF FINDINGS AND QUESTIONED COSTS(CONTINUED)
FOR THE YEAR ENDED JUNE 30,2016
FINDINGS—MAJOR FEDERAL AWARD PROGRAM AUDIT(CONTINUED)
FINDING No.2016-001: Section 202 Direct Loan,CFDA 14.157
Reporting Views of Responsible The Projed agrees with the finding and the auditors
Officials: recommendations will be 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: All tenant security refunds have since been Issued. The
property manager was unaware of the 15-day policy.
Management has set up training for manages and stab
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 repak within the period required by
the state law and HUD.
-37-
MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION, INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.O66-EHOO6
CORRECTIVE ACTION PLAN
FOR THE YEAR ENDED JUNE 30,2016
Oversight Agency for Audi,
Miami Beady Sada Citens Housing Development Corporation, Inc., respedhAty submits the following
corrective action plan for the year ceded June 30,2016.
Name and address of independent public accounting firm: Bellows Assadates. P.A. 7890 Pears Rd.
Suite G-102 Plantation Florida 33324
Audit period: JuN 1.2015 negvai June 30.2016
TM fndnp from the June 30,2016 schedule of faudrgs and questioned costs is discussed below.
FINDINGS—MAJOR FEDERAL AWARD PROGRAM ALAR
FINDING NO.2016-001:Section 202 Direct Loan,CFDA 14.167
Recommendation: The Projed slime comply with sate law and MUD regulations for
refundng security deposits and ensue all refunds are made to the
move-out tenet within the squared period.
Action Taken: Al tenant seemly refunds have shwa been Issued. The property
manager cow unaware of the 15-day policy. Management has set
up training for managers and stuff to enure that SI moved out
tenants we ref ndm neer souk deposit ages accrued interest
and/of provided with an tented net of any unpaid rem,deriapes,
and
en HUD.cost Lar repair wt are period required by the
a
If the audit Oversight Agency has questions regarding these plans,please call Hubert Reuter at 954435-
9200.
Skaasaly yours.
j
H ,f:
We Presided d Farce 6 Acomnti g
-38-
MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.066.EH005
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 Beech Senior Chizens Housing Development Corporation, Inc., operating as Council Towers,
and,to the best of our knowledge and belief,the same Is complete and accurate.
...A/+4C�4•
7anccizepJ
Signature
//a fillet
Title
9S.6135-9.90.-)
Telephone Number
ty. ` i
Signature /
Secretor
Title
911/•f35-9aoo
Telephone Number
59-1894621
Federal Employer Identification Number
I �
-39-
MIAMI BEACH SENIOR CITIZENS HOUSING DEVELOPMENT CORPORATION,INC.
OPERATING AS COUNCIL TOWERS
PROJECT NO.066-EH005
CERTIFICATION OF MANAGEMENT AGENT
FOR THE YEAR ENDED JUNE 30,2016
We hereby certify that we have examined the accompanying 0nancial statements and supplemental data
of Miami Beach Senior Citizens Housing Development Corporation, Inc., operating es Coundl Towers,
end,to the best of our knowledge and belief,the same Is complete and accurate.
Ma ' Name
Signature= • ! = Ys Representative
Tale Il� / Mf.Vicc*,n%%r?
65-0665009
Federal Employer Identification Number
-40-
bellows
associates p.a.
INDEPENDENT ACCOUNTANTS REPORT ON
COIllprIED ronin APPLYING AGREED-UPON PROCEDURE
CCOYM 1n NTS
ADvp PS
To the Board of Directors of
Miami Beach Senior Citizens Housing Development Corporation, Inc.
Miami Beach,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 Slates.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 an 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
p g 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 Beach 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 994,839.1000
Wan these spedfed parties,
Asseptith
0 D4 Broward
31310 BBeellows Associates, PA./ 305,5511310Mlami- te
l-Dade
Ptantation, Florida
September 1 g,2016 954.838.7808 Fax
-01• 7890 Peters Road,suite G-102
Plantation,F133324
www,bellowscptcom
4AY
r
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 30,2018
UFRS Rule Intonation Hard Copy Document(s) _Findings
Balance Sheet, Revenue and Expense and Supplementary Intonation with Financial Agrees
Cash Flow Data(acoount numbers 1120 to Statement Data
7100T and the 51200 series)
Surplus Cash(51300 series of accounts) Computation of Surplus Cash Agrees
Distributions and Residual Receipts
(Annual)
Footnotes(53100 sties of accounts) Notes to the audited Financial Statements A9reea
Type of Opinion on the Financial Statements Auditor's Reports on the Financial Agrees
and Auditor Reports(83400,53600,and Statements,Compfence.and Internal
$3600 series of accounts) Control
Type of Opinion on Supplemental Data Auditor's Report on Supplementary Agrees
(account S3400-100) Information
Audit Findings Narrative(83800 series of Schedule of Findings and Questioned Agrees
accarts) Costs
General Information($3300,$3700,and Schedule of Findings and Questioned Agrees
53800 series of accounts) Costs and OMB Data Collection Form
el
-42-
EXHIBIT "B"
EEAP Application
10
Miami-Dade County
mIAMO 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 qualify
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. If 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 Copy 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/fire/eeap.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 O M OF
Date of Birth / / Primary Language
Type of Residence 0 House/Duplex 0 Apt/Condo(What floor? ) 0 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 OYes) Alternate Phone( )
Living Situation C 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(
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 need to be evacuated?
❑ I do not have a car. 0 Ido 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? -Ci:e_k sii u;ar apply,
O Personal care(dressing/toileting) 0 Mobility(walking/transferring)
O Feeding 0 Visual guidance(0 blind 0 visual impairment)
O Administering medication 0 Communicating(O deaf 0 nonverbal)
O Airway suctioning 0 Skilled medical care (0 intermittent 0 continuous)
O Wound care 0 Mental health care (0 intermittent 0 continuous)
If yes,what type of wound: C Other(please explain):
I use: 0 Wheelchair(I can transfer myself O 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? C 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: C Yes C No
I have the following conditions a)l rnat apply"
❑ Alzheimer's Disease 0 Chronic Obstructive Pulmonary 0 Hip replacement
❑early 0 moderate 0 advanced Disease(COPD) 0 ambulatory
O Dementia (Chronic Bronchitis/Emphysema) O non-ambulatory
O Cerebral Palsy 0 intermittent oxygen 0 Cerebrovascular Accident(CVA)
O Psychosis 0 continuous oxygen 0 Cystic Fibrosis
0 controlled 0 uncontrolled 0 Cardiac 0 Diabetes
O Parkinson's Disease ❑stable ❑unstable O Insulin dependent
❑
early O moderate 0 advanced 0 Dialysis 0 Non-insulin dependent
O Neuro-muscular cisorders 0 Knee replacement 0 Seizures
0 early O moderate U advanced 0 ambulatory 0 controlled 0 uncontrolled
U 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(H IPAA)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:LEAP.
I understand that it 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 O
ratan
Emergency Managemenl
Emergency and Evacuation Assistance Program
9300 NW 41st Street
Miami Florida 33178-2312
Exhibit "C"
Emergency Evacuation Pickup Sites
11
MIAM4d1DE
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 (June1?t).
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.miamidade.00vitransitimetrobus.asp.
Emergency Evacuation Bus Pick-Up Sites are identified by a 1
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 BUS PICK-UP SITE
these buses will only travel between Emergency Evacuation rc=JEAu-onus
Pq Rq Er[RC[N A DF
Bus Pick-Up Sites and Evacuation Centers. Please note that Er�Rc�NCIA
the evacuation areas will be determined individuallyfor each eslgsroNels Pou
kVgKYt 4NKA DIjgNS
storm.
or 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
MIAMIDADE
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 5W 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
77 7 ;" " .. s. ZIP
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
FRAMED PARK 20175 FRANIO RD CUTLER BAY 33189
SOUTHLAND MALL(SOUTHSIDE) 108505W 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 8336ST 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
MIAMRDADE
COUNTY
2017 HURRICANE SEASON - EMERGENCY EVACUATION PICK-UP SITES
ZONE B PICK-UP SITES Continued
tilitii tK#t e0M 6 . _ an 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 71 ST&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 800 77 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
MIAMI-I 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 ST& BISCAYNE BLVD AVENTURA 33160
LAURA SAUNDERS ELEMENTARY 505 SW 8 ST HOMESTEAD 33030
HARRIS FIELD 1034 NE8ST 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 600 SW 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 19800 W 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
MIAM4D
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 3205 W 16 AVE HIALEAH 33012
HIBISCUS&SUNNY GARDENS TRAILER PARKS 3000 W 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 12900 SW 253 TERR UNINCORPORATED 33032
LEISURE EAST(PALM GARDENS RV PARK) 28300 SW 147 AVE UNINCORPORATED 33033
PALM GARDENS MOBILE HOME PARK 28501 SW 152 AVE UNINCORPORATED 33033
PINE ISLE MOBILE HOME PARK 28600 5W 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 Cr 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 8 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 BELL TRAILER PARK NW 41 ST&NW 37 AVE UNINCORPORATED 33142
FRONTON TRAILER PARK 3617 NW 3657 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
MIAMFDE
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 60245W 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 5W 232 ST UNINCORPORATED 33170
SILVER PALM MOBILE HOME PARK 17350 SW 232 ST UNINCORPORATED 33170
LII'ABNER MOBILE HOME PARK 11239 NW 4 TERR UNINCORPORATED 33172
LARRY/PENNY THOMPSON 124515W 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 12850 SW 14 ST UNINCORPORATED 33184
AMERICANA VILLAGE CONDO 198005W 180 AVE UNINCORPORATED 33187
MIAMI-EVERGLADES KAMPGROUND 20675 SW 162 AVE UNINCORPORATED 33187
GATOR PARK MOBILE HOME PARK 24050 SW 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 (FCII.
ID Grade Description
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
FCI 11-49%
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
ICI 50%a
Fabric/Finishes badly damaged.Weakened or displaced.Appearance affected by cracking,
5 Very staining or breakdowns. Finishes badly damaged,marked. Plumbing, Electrical, Mechanical
Poor
components inoperable or unsafe or safety issues that cannot be mitigated.
Customer: not suitable for use by customer
t l�
Ins••coon Performed b
City of Miami Beach Facility Inspection Checklist
PC
CorMlbbn O"H
Item Ooodd_abr/Poor Hight Action Needed
MBEIumILov _
Exterior-Structural
ROOF: ..rw ri2
Rooth).in•. ---
R
Elasmn•in rood wndnio -�
YRIOCormissin.ORTEA $,',,' _
Broken orat s broke __--
Oam4Lm440roken or mIS4i0•Do •
or Locks
seando
ExteLod-E le trical cult hardware o•-rable
Extenor-Electrical
LIOknNRi:
Exterior Inhtin•ad-•uate 8 fund in• o•-rable —I—
Exterior-Site Grounds
PMLONGaaERIER: . ; _. ,• .Gilb�
Sal- hazardsndheaves and de raved a
DCaacksme. s and deterioration C .ayes material
O3mais to and curb clearances
Oil stains and. --
Pro. S2ind•2dONINd••4n!of dram
Wheel
M1cel SI••
LNIOSOM dG CHAD VtiaglieNnsitarettgagnWillian%4
Landsca• •_•..ss aq limbs trimmed back from Wild •raoto•. --
01•aIWI•LY:illla •iki.YJ•vni•1" —ltal=LI. In•e•4zn—
Condnionofenedorsnnae ••,tea
Interior- Structural
CFF10EefhaIMFA • ..x f .:_.;u..d..�<..
Walls are freeeof mums from tears,cracks,holes and water dama•e --
Flooring is free of hazards from torn carpeting,missing floor tiles,holes. -_
water dama•e and accumulated refuse
Interior-Mechanical
alga :r:.=�... .r
HVACs stemiso•-rable chiller,coolln.lower,etc. -_-_
Air mndilianin.and heatin.Is operable --
Seair su••1 to all works. cos,and tacilnies --
Svatche ,valyeand electrical._nets urwbsWtled --
Interiorterior- Electrical
ELECTRICAL SYSTEMS:
Electrical .ui.ment is•ro•rd covered and guarded
Li•htin•isad uate not flickenn.
Other
Interior-General Site
RLSTROOMS: .u4�ilt�
Maintained and cleaned re•ularI
Full ..-rational-stall•_
RRROWount NIS: r .T
Water taunt --
Water. -_-_
PeekIMEMEIOUS Iw76Oc(sU 4 Rit7[#ERIAIa` ; a ,x.$,s; U' 1�a`3 •
Peeli !.chlyl !«cractin. .aint - _
Hazardous chemicals and flammable materials labeled and stored properly --
►ESTNIIVflI*FE$TA1*OW
Eme.en ---
�1
A, a
EIZIMITNIEIZITIEMr
Missin.or aama•ed s•nnkler heads
Combustible materials stored awa
Eme•ency exit signs function as desi.ned,exits/hallways.unobstructed
Fire alarms pull stations are clearl
General
State Fire Marshall Report
Boiler Inspection Report
Elevator Inspection/Certificate Report
DHH Inspection Report
Fire Alarm Panel Green Tagged
Sprinkler System Annual Inspection
Fire Extinguishers Tagged and Stamped wrth 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 exterior functional?
Are the access control cards functional?
Other
Exhibit "E"
Capital Needs Assessment (CNA)
13
- - - • sww
ut-p r ' • 7 • • •
ra=.1.141
;;Rimir =s-r =1 -rAshim = a=== ams
comenomnnis= mo—mmum. == =CC
7" ' -
rusteim.4 .
"""8.1"a ;rm :'
IIIIIIII_ .
IIF _i . :I .,_II [. fjJ; "TI
^r I '7 11-
- - athil== =inn= ...=====mmmamisi
-E--saitesa
kfr
-
art
— mamismaimarurr
v—wr ampowartm,p• imwsvromr nom cl—E4 . r
an
=s—vrepar
•••• •• cnor
:r -_r tg :r
-----------_
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:
Leval
Inspectable Item Observable Deficiency NOD 1 2 3 NA H88
Fencing and Gates Damaged/Falling/Leaning NLT
Holes NLT
Missing Sections NLT
Grounds Erosion/Rutting Areas __ NLT
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
Garbarge 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/Settlement/Heaving
Spelling
-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/ofces/reacpdf/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/ofces/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 Exterior
Property ID/Name: Inspection Date:
Building Number:
Level
Inspectable Item Observable DMelency NOD 1 2 3 NA H&5
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
'Spalling/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-Sham Edges NLT
Hazards-Tripping NLT
Infestation-Insects NLT
Infestation-Rats/MiceNermin NLT
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/Spalling
Stained/Peeling/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 L I
-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 23,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://wane.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 concem 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 Healer 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 NL I
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 Hoot Exhaust Fan(s) Inoperable
Sanitary System Broken/Leaking/Clogged Pipes or Drains NLT
Missing Dram/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_dicl2.3.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.
Uniform Physical Condition Standards - Comprehensive Listing Page: of
Inspectable Area: Common Areas
Property ID/Name: Inspection Date:
Building Number:
Level
X Inspectable Item Location Observable Deficiency NOD 1 2 3 NA H&S
Basement/Garage/Carport Baluster/Side Railings-Damaged
Closet/Utility/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
Electrical-Burnt Breakers NLT
Electrical-Evidence of Leaks/Corrosion NLT
Electrical-Frayed Wiring
Electrical-Missing Breakers LT
Electncal-Missing Covers LT
Floors-Bulging/Buckling
Floors-Floor Covering Damaged
Floors-Missing Floor/Tiles
Floors-Peeling/Needs Paint
Floors-Rot/Deteriorated Subfloor
Floors-Water Stains/Water Damage/Mold/Mildew
GFI-Inoperable NLT
Graffiti
HVAC-Convection/Radiant Heat System Covers Missing/Damaged
HVAC-General RusVConosion
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
Pedestnan/Wheelchair Ramp
Plumbing-Clogged Drains NLT
Plumbing-Leaking Faucet/Pipes NLT
Range Hood/Exhaust Fans-Excessive Grease/Inoperable
Range/Stove-Missing/Damaged/Inoperable
Refngerator-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 Stains/Water Damage/Mold/Mildew
Water Closet/Toilet-Damaged/Clogged/Missing
W ndows-Cracked/Broken/Missing Panes NLT
Windows-Damaged Window Sill
Windows-Inoperable/Not Lockable NLT
Windows-Missing/Deteriorated Caulking/Seals/Glazing Compound
W ndows-Peeling/Needs Paint
Windows-Security Bars Prevent Egress 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 Wres/Open Panels LT
Electrical Hazards-Water Leaks an/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/MiceNermm NLT
Pools and Related Structures Fencing-Damaged/Not Intact
Pool-Rot Operational
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&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 clanfication to these definitions is contained in the REAC PASS Compilation Bulletin which can be found at
"http//www.hud.gov/officestreac/pdf/pass_bullebnpat bulletin.pd? (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 upon 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 1 3 NA H&S
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/Mildew
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 Wiring
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 &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 BlockedNnusable 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
NoisyNibrating/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 StainsNVater Damage/Mold/Mildew
Windows Cracked/Broken/Missing Panes NLT
Damaged Window 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:/hwiw.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 upon the Exigent Health and Safety Report at the end of an inspection.
Exhibit "G"
Annual Resident Survey
15
[ £ Ii D 0 ( Elderly Housing Development & Operations Corporation
1580 Sawgrass Corporate Parkway.Suite 210,Ft.Lauderdale,FL 33323
Phone 954-035.9200 Fax 954.8350088 www ehdoc oro
The Premer 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
Q
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
1. Would you say that your Service Coordinator saves you money?
Yes No
2. Do you feel that your building has enough SocialEducational
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 #
Page 3 of 3
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,
CI I am a Resident at
D I am an Employee at
o Comments
EzE££ 'Id `arepaapnrT .0
oiz alms
Renoind amodioD SSEa2MES OgSi
a043attd aAtlnoaxa
syn.wad aaa;g rn
) 00ffL 3
I MOHv'5 I
OV1
rid
n.h
3
Elderly Housing Development & Operations Corporation
1580 Sawgrass Corporate Parkway
Suite 210
Ft. Lauderdale FL 33323
t 11 DO(
Phone: 954-835-9200
Fur: 954-835-0888
E-rnnil: EHDOC(n'ehdoc.erg