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2015-01-15 Info Packet
So CITY COUNCIL INFORMATION PACKET CITY OF IOWA CITY January 15, 2015 www.icgov.org IP1 Council Tentative Meeting Schedule JANUARY 20 WORK SESSION IP2 Work Session Agenda IP3 Copy of Ad Hoc Senior Services Committee report (correspondence on Consent Calendar) IP4 Pending City Council Work Session Topics MISCELLANEOUS IP5 Article from City Manager: Chief Justice cites progress, warns of racial aisparity in criminal justice system IP6 Copy of email from Police Chief to City Manager: Chief Justice — State of the Judiciary Speech and Newspaper Article IP7 Article from City Manager: Raise the Gas Tax to Fix America's Roads IP8 Copy of email from Animal Services Supervisor to City Manager: January 2015 Animal Shelter Update IP9 Copy of letter to Postmaster from Sonia Ettinger: Post Office Move IP10 Copy of email from Mark Signs to Economic Development Committee: Comment on Tax Giveaways IP11 Press Release: Comprehensive Annual Financial Report IP12 Iowa League of Cities Legislative Link— Invitation to League Legislative Day IP13 Traffic Calming on Highland Avenue IP14 Martin Luther King Day Invitation IP15 Minutes Johnson County Criminal Justice Coordinating Committee —October 1 IP16 Minutes Johnson County Criminal Justice Coordinating Committee — November 5 IP17 Minutes Economic Development Committee —December 8 IP18 Riverfront Crossings Park— Invitation Public Planning Event Memorandum from City Clerk: KXIC Radio Show [Distributed to Council on 1/20] January 15, 2015 Information Packet (continued) 2 DRAFT MINUTES IP19 Human Rights Commission: December 5 IP20 Planning and Zoning Commission: December 18 �r CITY COUNCIL INFORMATION PACKET - w.••�o� CITY OF IOWA CITY January 15, 2015 www.icgov.org IP1 Council Tentative Meeting Schedule JANUARY ORK S SION IP2 Work Session Agenda IP3 Copy of Ad Hoc Senior Servic s Committee report (corr spondence on Consent Calendar) IP4 Pending City Council Work ession Topics MISCELLANEOUS IP5 Article from City Manager: hief Justice cites pro ress, warns of racial disparity in criminal justice system IP6 Copy of email from Police Chi f to City Manager: hief Justice — State of the Judiciary Speech and Newspaper Articl IP7 Article from City Manager: Raise he Gas Tax to ix America's Roads IP8 Copy of email from Animal Servi s Supervis to City Manager: January 2015 Animal Shelter Update IP9 Copy of letter to Postmaster from Soni Etting r: Post Office Move IP10 Copy of email from Mark Signs to Ec o is Development Committee: Comment on Tax Giveaways IP11 Press Release: Comprehensive Annual i ancial Report IP12 Iowa League of Cities Legislative Lin — Inv tation to League Legislative Day IP13 Traffic Calming on Highland Avenu IP14 Martin Luther King Day Invitation IP15 Minutes Johnson County Crimi al Justice Coordin ting Committee — October 1 IP16 Minutes Johnson County Cri inal Justice Coordinati Committee — November 5 IP17 Minutes Economic Develop ent Committee — December IP18 Riverfront Crossings Par — Invitation Public Planning Even DRAFT MINUTES IP19 Human Rights Commission: December 5 IP20 Planning and Zoning Commission: December 18 N=�aA2�� �"�w''�ri� 14-411 CITY OF IOWA CITY Date Tuesday, January 20, 2015 City Council Tentative Meeting Schedule SP1 Lj Subject to change January 15, 2015 Time Meeting 5:00 PM Work Session Meeting 7:00 PM Formal Meeting Location Emma J. Harvat Hall Monday, January 26, 2015 4:00 PM Reception prior to Joint Meeting Emma J. Harvat Hall 4:30 PM Joint Meeting / Work Session Monday, Feburary 9, 2015 5:00 PM City Conference Board Meeting Emma J. Harvat Hall Work Session Meeting 7:00 PM Special Formal Meeting Monday, February 23, 2015 5:00 PM Work Session Meeting Emma J. Harvat Hall 7:00 PM Special Formal Meeting Monday, March 9, 2015 5:00 PM City Conference Board Meeting Emma J. Harvat Hall Work Session Meeting 7:00 PM Special Formal Meeting Monday, March 23, 2015 5:00 PM Work Session Meeting Emma J. Harvat Hall 7:00 PM Formal Meeting Tuesday, April 7, 2015 5:00 PM Work Session Meeting Emma J. Harvat Hall 7:00 PM Formal Meeting Tuesday, April 21, 2015 5:00 PM Work Session Meeting Emma J. Harvat Hall 7:00 PM Formal Meeting Tuesday, May 5, 2015 5:00 PM Work Session Meeting Emma J. Harvat Hall 7:00 PM Formal Meeting Tuesday, May 19, 2015 5:00 PM Work Session Meeting Emma J. Harvat Hall 7:00 PM Formal Meeting Tuesday, June 2, 2015 5:00 PM Work Session Meeting Emma J. Harvat Hall 7:00 PM Formal Meeting Tuesday, June 16, 2015 5:00 PM Work Session Meeting Emma J. Harvat Hall 7:00 PM Formal Meeting Tuesday, July 7, 2015 5:00 PM Work Session Meeting Emma J. Harvat Hall 7:00 PM Formal Meeting Tuesday. July 21, 2015 5:00 PM Work Session Meeting Emma J. Harvat Hall Formal Meeting +►��iM�.r, i CITY OF IOWA CITY 410 East Washington Street towa City, towa 52240-1826 (3 t 9) 356-5000 (319) 3S6-5009 FAX www.icgov.org City Council Work Session Agenda January 20, 2015 Emma J. Harvat Hall - City Hall 410 E. Washington Street 5:00 PM ■ Questions from Council re Agenda Items ■ Council Appointments [# 13] ■ Discuss Senior Services Ad Hoc Final Report [IP # 3 Info Packet of 1/15; and previously sent IP # 7 of 11/25/14] ■ Joint Meeting Agenda Items [IP # 11 Info Packet of 1/8] o ICCSD letter to area jurisdictions re housing issues ■ Information Packet Discussion [January 8, 15] ■ Council Time ■ Meeting Schedule ■ Pending Work Session Topics [IP #4 Info Packet of 1/15] ■ Upcoming Community Events/Council Invitations Previously distributed in 11/25/14 Info Packet, IP #7. - IP3 November 25, 2014 Members of the City Council City of Iowa City 410 East Washington Street Iowa City, IA 52240 Dear Council Members: copy Pursuant to Resolution No. 14-37, the Ad Hoc Senior Services Committee ("Committee") submits the attached report. I would be happy to present the report at a Council meeting, if that would be helpful. The Committee received valuable assistance from City Staff in completing its charge. In particular, Marian Karr and Geoff Fruin were tremendous resources. Their professionalism, dedication, and insights are assets to the City. The Committee sincerely appreciates their efforts. The members thank Council for the opportunity to serve on the Committee. Very truly yours, The Ad Hoc Senior Services Comm! e jeph W.Younker, Cha r Attachment {01793211.DOC O AD HOC SENIOR SERVICES COMMITTEE REPORT TO THE CITY COUNCIL Approved November 24, 2014 TABLE OF CONTENTS Executive Summary...................................................................... Page 1 Initial Section........................................................................... Page 3 Charge1................................................................................. Page 4 Charge2................................................................................. Page 6 Charge3................................................................................. Page 9 Conclusion................................................................................. Page 11 Exhibit A —Res. 13-47................................................................... Page 12 Exhibit B — 2014 Annual Report ...................................................... Page 16 Exhibit C — Sub Committee Evaluation ................................................. Page 33 Exhibit D — Accreditation letter and report ............................................. Page 38 Exhibit E — Survey Report................................................................ Page 45 Exhibit F - Senior Center Strategic Plan Booklet .................................... Page 53 Exhibit G — Census......................................................................... Page 65 Executive Summary 1. Committee's Approach The Ad Hoc Senior Services Committee was established pursuant to the terms of Resolution No. 14- 37 on February 18`", 2014. The committee met regularly to accomplish the three tasks charged by the City Council. Public comment was received at all meetings and a special meeting was held on November 12, 2014 to hear public input specific to the committee's initial draft report to the City Council. This final report reflects all changes made subsequent to the November 12"' public input meeting. Il. Charge 1: Evaluation of Senior Center The committee was directed to evaluate the current vision, mission and programming of the Senior Center. This task was accomplished with input from Senior Center staff and members of the public, as well through a review of existing reports and related documents concerning the Senior Center. The committee found that the Senior Center's programs "promote active aging at a consistently high level". The committee agreed with the National Council on Aging's assessment that the "Senior Center meets all nine standards of national excellence, including program development and implementation." The committee recognized the Senior Center's collaboration with agencies that provide service to seniors. The committee evaluated opportunities for improvement, which included "a review of fees and other ways to assist in the funding of the Center should be encouraged." Notably, the committee felt that scholarships for low-income participants should be continued and encouraged. Finally, the committee recognized that "efforts are being made to increase ethnic, racial, economic, and other types of diversity." The committee acknowledged the difficulty in measuring non-member use of the Senior Center. However, the committee encourages staff to "consider ways to collect data to demonstrate community -wide, multi -generational participation in activities and events." III. Charge 2: Financial & Physical Resources The committee spent considerable time attempting to understand the existing and expected future resources of the City. It is noted that property tax reform and a declining trend of federal assistance will likely result in increased financial pressures on the community. In order to better understand the needs of the senior population, the committee heard from City staff members from multiple departments and committee members reviewed agencies providing service to seniors in the community. Time and resource constraints did not allow for a more formal approach to gauge the needs of the senior population. A professional survey should be considered by the City Council. Summarized recommendations from the committee related to this charge are outlined below: • The City should continue to work on goals to identify and utilize revenue sources; • The City should assess opportunities to generate revenue through rentals; • The City should consider the needs of low-income seniors as a high priority when allocating federal, state and local funds to external agencies; • The City should seek additional funds from other cities in Johnson County and the Board of Supervisors whose residents utilize the Center; • The City should assess opportunities to share space, funding strategies and other resources with relevant community agencies; REPORT PAGE I • The City should encourage all agencies that serve seniors, irrespective of whether that is their primary mission, to apply for any available funds that serve low-income seniors; • The City should commission a professional survey to better understand the needs of seniors; • The City should maintain the Center in its current location; and • The City should take steps to enhance accessibility to and within the Center. IV. Charge 3: Obstacles to Serving the Senior Population The final charge of the committee was to identify any obstacles, including facility considerations, which may be hindering the City's ability to serve the senior population and to make recommendations that would minimize or eliminate such obstacles. The committee's recommendations are summarized below: A. Obstacle: Transportation. Recommendation: Transportation -related issues — especially in light of the reduced funding to SEATS — are problematic for certain segments of the senior population. The City should assess the transportation -related issues in more detail. B. Obstacle: Difficulties with expansion of diversity. Recommendation: The Senior Center Commission, the Steering Council, and the Center staff should continue to explore ways to add the current diversity of participants at the Center, and to make sure the diversity reflects that of the community at large. C. Obstacle: Gaps in services for seniors. Recommendation: The City and agencies that serve older adults should engage in a dialogue with appropriate organizations to better understand any gaps in services. The dialogue should include the continued identification of possible areas of collaboration between the City and various agencies. D. Obstacle: Barriers to access The Center. Recommendation: Assess the challenges with accessing The Center (e.g. time allotted to cross streets at the corner of Linn and Washington; timely snow and ice removal in the winter; slippery paint on crosswalks; public bus stop in front of ADA entrance on Washington St.). E. Obstacle: Lack of community awareness of the inclusivity of The Center programs. Recommendations: Increase emphasis on the availability of multi -generational programming that benefits everyone in the community, not just seniors. F. Obstacle: Lack of downtown affordable housing for low and middle-income seniors. Recommendation: Explore ways to increase downtown affordable housing and universal design for low and middle-income seniors. G. Obstacle: Decrease in funding. Recommendation: Avenues should be explored to increase contributions from other cities in Johnson County and from the Board of Supervisors. H. Obstacle: Lack of articulated vision for how to make Iowa City age friendly. Recommendation: The City Council should establish an exploratory committee to consider the WHO (World Health Organization) approach to age friendly cities. REPORT PAGE 2 Ad Hoc Senior Services Committee I. Establishment of the Committee The Ad Hoc Senior Services Committee ("Committee') was established by the Iowa City City Council ("Council') on the 18"' day of February, 2014. II. Committee Members Name BeginsMember Term Joe Younker -Chair Mercedes Bern -Klug 5/1/2014 5/1/2014 12/1/2014 12/1/2014 Ellen Cannon Jane Dohrmann 5/1/2014 5/1/2014 12/1/2014 12/1/2014 Rick Dobyns-Council Member 5/1/2014 12/1/2014 Jay H. Honohan Hiram Richard Webber 5/1/2014 5/1/2014 12/1/2014 12/1/2014 III. Enabling Resolution and Committee Charge Pursuant to the terms of Resolution No. 14-37 ("Resolution'), a copy of which is attached to this Report as Exhibit A, Council has charged the Committee with three tasks: A. To evaluate the current vision, mission, and programing, and recent accomplishments of the Senior Center, as detailed in the 2013 Annual Report (Exhibit B). Further, and to review the current demographics of the participants served by the Senior Center Survey of Members, Former Members, as well as other available data resources from the Senior Center, and determine whether segments of the senior population are not accessing available services. A summary of this committee evaluation and its final related findings shall be included in the final written report to the City Council. B. To make recommendations to the City Council on haw Iowa City should use current financial and physical resources to meet the needs oflowa City seniors. These recommendations should consider the City's use of existing resources and the vision, mission, and programming required to more effectively serve the growing senior population in the community in accordance with the inclusive and sustainable values expressed in the City's Strategic Plan. Such recommendations shall include commentary regarding the specific segments of the senior population that they intend to serve. C. To identify any obstacles, includingfacility considerations, which may be hindering the City's ability to serve the senior population and to make recommendations that would minimize or eliminate such obstacles. REPORT PAGE 3 W. Meetings Conducted The Ad Hoc Committee Chair Joseph Younker, vice chair Jane Dohrmann, members Mercedes Bern - Klug, Ellen Cannon, Richard Dobyns, Jay Honohan, and Rick Webber, staff Marian Karr and Geoff From, convened on May 5, 2014. The committee adopted a meeting format as follows: 1. Call to order 2. Consider motion to adopt consent calendar as presented or amended a) minutes b) correspondence 3. Discussion by the committee on selected items 4. Reports from contact members re local agencies 5. Public discussion (items not on the agenda) Public comment at the meetings was extensive relating to the Committee's responsibilities, the Center, and other local agencies providing services to seniors. Charge 1: Evaluation of the Center I. Description of the Center In 1981, the City completed the rehabilitation of the old Post Office building at 28 S. Linn, Iowa City, Iowa. The original mail workroom is now the assembly room that hosts a variety of informative and entertaining programs as well as the site for the senior dining program. A mezzanine floor was added to make more efficient use of the vertical space above the assembly room. The building has a variety of offices, meeting and exercise rooms. II. Key Considerations A copy of the full evaluation is attached to this report identified as Exhibit C. The following, however, provides an overview of the Center's areas of excellence, opportunities for improvement, and items for further review. A. Areas of excellence The Center is the primary, central resource for quality programs and services that promote optimal aging for seniors in the Iowa City community. The Center's programs promote active aging at a consistently high level. The Committee agrees with the report completed by the National Council of the Aging National Institute of Senior Centers, the Center accomplishes its Vision' and Mission? ' "To be the community's primary resource for the highest quality programs, services, and opportunities that promote optimal aging." z "To promote optimal aging among older adults by offering programs and services that promote wellness, social interaction, community engagement, and intellectual growth." REPORT PAGE 4 The Center is the only nationally accredited senior center in the state of Iowa (Exhibit D). The Committee agrees with the National Council on Aging's assessment that the Senior Center meets all nine standards of national excellence, including program development and implementation. In addition, results from the 2013 survey (Exhibit E) and the comments from members during the Committee meetings indicate high satisfaction with the center. The Center is a strong community asset supporting thousands of persons a year to learn new skills, make friends, share interests, and engage more fully in the community. The Committee recognizes the Center leadership for using financial and other resources well as it works toward fulfilling its mission of promoting optimal aging in our community. In 2013, 360 unique classes were offered at the Center (Program Guide available on Center website). Volunteers donated 24,400 hours towards the operation. Persons benefited from services offered by other agencies at the Center, including Visiting Nurses Association, AARP Tax Aid, Elder Services Agency, volunteer lawyers, counseling, SHIPP, Honoring Your Wishes, and English language learners' (ELL) classes. The Center Staff is responsible for coordinating these programs, organizing registration and appointments, in addition to organizing volunteers. Currently the Center has 1592 members. Membership dues are S33 for a single Iowa City resident. Non -Iowa City fees are higher. Scholarship fees are S10 for low-income seniors. In addition to the members, many older adults and younger people benefit from programs. The Center staff consists of the, coordinator, program and community outreach specialists, an operations assistant, two maintenance workers and three part time staff assisted by the Senior Center Commission, the Steering Committee, and senior volunteers. The current level of staffing does not permit providing activities and services for people experiencing advanced dementia or other cognitive impairments requiring supervision and assistance. However, the Center does serve seniors who have disabilities and limited cognitive impairment. B. Opportunities for improvement The fees for participants in the Center are reasonable, but considering future budget constraints, a review of fees and other ways to assist in the funding of the Center should be considered. Scholarships for low-income participants should be continued and encouraged. The current level of diversity in the participants at the Center continues to be a concern of the Senior Center Commission, the Steering Council, and staff. Efforts are being made to increase diversity. C Data gaps and identification of matters for further review/study The Senior Center Commission, Steering Council (composed of volunteers), and staff are continuing their efforts to increase diversity at the Center. Methods of supplementing and improving these efforts should be reviewed. REPORT PAGE 5 The Senior Center Commission, Steering Council (composed of volunteers), and staff should evaluate membership fees and other ways to assist in funding the operational budget. The Committee considered asking the staff to collect demographic characteristics and usage information of nonmembers who participate in activities at the Center, but decided against doing so because of the burden on the staff and the discomfort that some participants may feel in disclosing personal information. Center staff should consider ways to collect data to demonstrate community -wide, multi -generational participation on activities and events. (Exhibit F — Senior Center Strategic Plan Booklet) Charge 2: Physical and Financial Resources I. Understanding of City Financials In order to better understand the City's financial position, the Committee sought information on existing resources as well as expected financial trends in the coming years. Specifically, the Committee reviewed information on how the City funds the Center and supports non-profit agencies through the Aid to Agencies and Community Development Block Grant (CDBG) programs. The Committee also reviewed previous correspondence from staff to the Council concerning the projected impacts of the 2013 property tax reform legislation and heard directly on that issue from Finance Director, Dennis Bockenstedt. Finally, the Committee reviewed funding trends in the CDBG and HOME federal grant programs. The Committee reviewed the FY 13, FY 14 and FY 15 Center budgets. At the time of review, only the FY 13 budget reflected actual revenues and expenditures. The Center operates with expenditures of 5778,491 (FY 13) and revenues of 5209,724 (FY 13). This means the General Fund contributed 5568,766 in FY 13. While FY 14 and FY 15 budgets were not closed out, it appears from the Committee's review and staff comments that the General Fund contribution tends to be in the 70-75% of expenditures range. Similar to other City operations, the vast majority of expenditures are personnel related. Approximately 1% of the City's General Fund is allocated to the Center. The Committee also reviewed the FY 13-15 allocations for the City's Aid to Agencies and CDBG programs. As the Council understands, there is a prioritization process that guides the allocation of these funds. Over the last three years the City's contributions have ranged from approximately 5375,000 to 5400,000. Of those funds the FY 15 allocation included 535,000 to two senior service providers. The committee recognizes that other agencies that received funds likely serve some seniors, albeit not exclusively. CDBG funds are regularly used to support housing projects. While some types of senior housing are eligible for CDBG funds, the Committee noted that the last senior housing projects to receive funds were in 1999, 2000 and 2001. REPORT PAGE 6 Looking ahead, the Committee recognizes that property tax reform will put significant pressure on the General Fund, which contributes both to the Center and the Aid to Agencies program. Similarly, a ten year review of CDBG and HOME grants to the City clearly show a downward trend of those funding sources. Both federal grant programs have been reduced by several hundred thousand dollars over the last ten years. The political climate in Washington D.C. does not give City staff any reason to believe this trend will reverse in the coming years. These financial pressures will impact the City's ability to fund all programs, not just ones that serve seniors. II. Overview of Process to Determine Needs of the Senior Population Determining the needs of the City's senior population is a very difficult task to accomplish in a short period of time. The Committee approached this task in two ways. First, the Committee heard from City staff with the Senior Center, as well as with the Library, Parks and Recreation and Transportation Services departments. - Secondly, the committee attempted to identify several of the largest non-profit service providers in the area to gain a better understanding of their operations, finances and general challenges. Individually, Committee members met with the following agencies and then shared their findings with the Committee as a whole: o Elder Services o Heritage Agency On Aging (HAAA) o Johnson County Livable Communities o Shelter House o Pathways o Consultation of Religious Communities o Iowa City Free Medical Clinic o MECCA o Johnson County Mental Health o Visiting Nurse Association (VNA) o Compeer o Iowa City Hospice o SEATS Paratransit o Hispanic Community Given the time constraints on the Committee, we feel this approach was the best method for determining the needs of the senior population. However, we recognize this was an informal approach and thus any conclusions should be treated as such. Additionally, although the agencies surveyed by the Committee all provide services to seniors in a general sense, the agencies are designed to serve various target populations. For example, some agencies (e.g., Elder Services) are designed to target certain segments of the senior population. Other agencies (e.g., Iowa City Free Medical Clinic) provide services to seniors as part of servicing a larger target population. If the Council wishes for a more scientific approach to determining the needs of seniors, it will likely need to utilize professional assistance with a survey methodology. REPORT PAGE 7 III. General Findings of Needs of the Senior Population There are many agencies and organizations in the Johnson County area that seek to serve older adults exclusively or include older adults in their target population, as listed in the Johnson County Livable Community web site. The web site includes 90 agencies and residential options (e.g., including nursing homes and assisted living). Of these, 22 are governmental, 30 are for- profit, and 56 are non-profit. Forty providers do not charge; however, 36 are able to bill Medicare and Medicaid for services. Seventy-five are paid through private pay and private insurance. Both the City and non-profit organizations are challenged to meet the needs of seniors with existing limited financial resources. Based upon the information collected through this process, the following themes were identified. 1. The Committee recognizes that with the growing senior population, it will be increasingly challenging to meet the needs of a growing and increasingly diverse senior population, especially for seniors with limited financial resources. (Exhibit G) 2. The Committee recognizes the demand for programs and services that promote overall wellness and independence and prevent or delay the onset of chronic diseases will increase. 3. Available funding from both Federal and City may decrease for both the Center and the non-profit agencies. Avenues should be explored to increase contributions from other cities in Johnson County and from the Board of Supervisors. IV. Recommendations Regarding Financial Resources 1) The City's General Fund funds the majority (approximately 70-75%) of the Center's budget. City Staff expects that property tax reform will put significant pressure on the General Fund in the coming years. The Committee recommends that the Center Commission and Staff, and the City Staff, continue to work on goals to identify and utilize revenue sources, including reconsideration of the fees for non -Iowa City residents. 2) In connection with Recommendation No. 1, the Center should assess opportunities to generate revenue through the rental of meeting/gathering space. 3) The Committee understands that the City is in the process of assessing how it prioritizes the distribution of certain federal, state, and local funds among various social service agencies. Through that the process, the City should identify the needs of low-income seniors — especially needs relating to issues concerning food and supportive services that allow people to remain safely in their homes for as long as possible (e.g., Pathways Adult Day Health Center & Elder Services) — as being in the highest prioritization category. 4) The Senior Center Commission and Center Staff, in coordination with the City, should seek increased funding from Johnson County. 5) City Staff and Center Staff should continue to assess opportunities to share space, funding strategies, and other resources with relevant community social service agencies to increase efficiencies and leverage various funding opportunities. 1.990ST1.411-IMUM 6) Agencies and organizations that serve older adults should be encouraged to apply for AID TO AGENCY funds for their specific programs that address current areas of high priority as decided by the City Council, including in particular programs serving older adults that address: substance abuse, emotional health services, employment training, housing services for persons experiencing homelessness, and transportation. The City commission a professional survey to collect unbiased, representative information regarding gaps in services and barriers to access for seniors on which to base subsequent recommendations. 8) Many seniors face barriers to participating in social networks in our community because of physical conditions, cognitive impairment, emotional challenges, language and/or poverty. To aid these seniors, the Committee proposes that the City Council initiate a program "Full Participation Awards" for the next three years of four grants of $10,000 each to non profits for programs to enhance social programing for these seniors. V. Recommendations Regarding Physical Resources 1) Maintain the current location of the Center. 2) The Center should take steps to increase the accessibility of its building. Steps to consider include, but are not limited to: a) a general informal assessment of ADA compliance; b) requesting a public bus stop be added in front the ADA accessible entrance on Washington Street; c) and increase signage in the Tower Place parking ramp to assist visitors in locating the Center's skyway. Charge 3: Obstacles and Recommendations Charge 3 tasks the Committee with "identify[ing] any obstacles, including facility considerations, which may be hindering the City's ability to serve the senior population and to make recommendations that would minimize or eliminate such obstacles." The Committee has identified the following obstacles and recommendations. A. Obstacle: Transportation. Recommendation: Transportation -related issues — especially in light of the reduced funding to SEATS — are problematic for certain segments of the senior population. The City should assess the transportation -related issues in more detail. B. Obstacle: Difficulties with expansion of diversity. Recommendation: The Senior Center Commission, the Steering Council, and the Center staff should continue to explore ways to add the current diversity of participants at the Center, and to make sure the diversity reflects that of the community at large. REPORT PAGE 9 C. Obstacle: Gaps in services for seniors. Recommendation: The City and agencies that serve older adults should engage in a dialogue with appropriate organizations to better understand any gaps in services. The dialogue should include the continued identification of possible areas of collaboration between the City and various agencies. D. Obstacle: Barriers to access The Center. Recommendation: Assess the challenges with accessing The Center (e.g. time allotted to cross streets at the corner of Linn and Washington; timely snow and ice removal in the winter; slippery paint on crosswalks; public bus stop in front of ADA entrance on Washington St.). E. Obstacle: Lack of community awareness of the inclusivity of The Center programs. Recommendations: Increase emphasis on the availability of multi -generational programming that benefits everyone in the community, not just seniors. F. Obstacle: Lack of downtown affordable housing for low and middle-income seniors. Recommendation: Explore ways to increase downtown affordable housing and universal design for low and middle-income seniors. G. Obstacle: Decrease in funding. Recommendation: Avenues should be explored to increase contributions from other cities in Johnson County and from the Board of Supervisors. H. Obstacle: Lack of articulated vision for how to make Iowa City age friendly. Recommendation: The City Council should establish an exploratory committee to consider the WHO (World Health Organization) approach to age friendly cities. REPORT PAGE 10 Conclusion The Ad Hoc Senior Services Committee completed its charge to: 1) evaluate the Senior Center 2) review current and projected financial and physical resources to meet the needs of seniors 3) identify obstacles and make recommendations to minimize or eliminate such obstacles The Committee concluded that to meet the needs of the current and growing senior population and to be in accordance with the inclusive values of the City of Iowa City, the City should continue to support the Senior Center in its current location and through on-going financial support. The City should continue to support other organizations that also meet the needs of seniors, especially through programs that meet basic needs and reduce isolation. Further study should be done to allow seniors to self -identify additional needs. Finally, various obstacles should be addressed to improve the quality of life of seniors. By supporting the needs of seniors, the City of Iowa City will continue to be a place where people want to live, retire, grow older, and contribute to the well-being of the community and continue to be recognized as a `Best City for Successful Aging". REPORT PAGE 11 Exhibit A - Resolution Prepared by: Geoff Fruin, Asst. to the City Manager, 410 E. Washington St., Iowa City, IA 52240 (319) 356-5010 RESOLUTION NO. 14-37 RESOLUTION ESTABLISHING AN AD HOC SENIOR SERVICES COMMITTEE TO REVIEW THE VISION, MISSION, AND PROGRAMMING OF CITY SPONSORED SENIOR SERVICES IN RELATION TO THE OVERALL NEEDS OF SENIORS IN THE COMMUNITY WHEREAS, The vast majority of city sponsored senior services are provided through the Senior Center (aka The Center). The Vision of the Senior Center is that it "will be the communities' primary resource for the highest quality programs, services, and opportunities that promote optimal aging". The Mission of the Senior Center is "to promote optimal aging among older adults by offering programs and services that promote wellness, social interaction, community engagement, and intellectual growth. The Center serves the public through intergenerational programming and community outreach. and WHEREAS, According to the United States Census Bureau, the segments of the United States population that grew the fastest between 2000 and 2010 were persons ages 45 to 64 years and 65 years and older. Statistics on the State of Iowa and the City of Iowa City indicate that the senior population is growing in similar fashion; and WHEREAS, The City Council recently adopted its 2014-15 Strategic Plan, which includes a commitment to foster a more inclusive and sustainable Iowa City. The Strategic Plan also included a new initiative to examine alternative approaches to delivering services and programs for senior citizens; and WHEREAS, It is important for City services to recognize and adapt to the changing demographic and socioeconomic profile of Iowa City residents in order to ensure that municipal services are best meeting the needs of the population; and WHEREAS, The City Council has expressed a desire to evaluate the current services offered by the Senior Center in order to ensure that the City is effectively meeting the needs of the senior population within the community. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF IOWA CITY, IOWA, THAT: 1. The Ad Hoc Senior Services Committee is established. 2. The Senior Service Committee shall consist of seven (7) members to be appointed by the City Council. Members of other City boards and commissions may serve on the Senior Services Committee. Membership shall include at least one member of the City Council, Senior Center Commission and a non-member of the Senior Center. Up to two non-residents of the City of Iowa City shall be eligible to serve on the committee if they are residents of Johnson County and offer desirable expertise not available from applicants who reside in Iowa City. REPORT PAGE 12 ENhibil A solution eso ution o. 14-37 Page 2 3. Applications for membership on the Senior Services Committee shall be announced, advertised, and available in the same manner as those for all City boards and commissions. The term of members shall commence immediately upon City Council appointment. 4. City Council shall select the Chair, who when present will preside over all meetings, and the Vice -Chair, who will serve as chair in absence of the Chair. 5. The City Manager and City Clerk, or their designees, shall staff the Senior Services Committee. 6. The Senior Services Committee shall determine the frequency and conduct of its meetings. The meetings will be open to the public in accordance with Chapter 21 of the Iowa Code. 7. The Senior Services Committee shall serve from May 1, 2014 to December 1, 2014 and shall have an organizational meeting no later than June 13, 2014. 8. The charges of the Senior Services Committee are as follows: A. To evaluate the current vision, mission, programming, and recent accomplishments of the Senior Center, as detailed in the 2013 Annual Report. Further, and to review the current demographics of the participants served by existing operations. Such evaluation should consider the 2013 Senior Center Survey of Members, Former Members and Non -Members, as well as other available data sources from the Senior Center, and determine whether segments of the senior population are not accessing available services. A summary of this committee evaluation and its related findings shall be included in the final written report submitted to the City Council. B. To make recommendations to the City Council on how Iowa City should use current financial and physical resources to meet the needs of Iowa City seniors. These recommendations should consider the City's use of existing resources and the vision, mission and programming required to more effectively serve the growing senior population in the community in accordance with the inclusive and sustainable values expressed in the City's Strategic Plan. Such recommendations shall include commentary regarding the specific segments of the senior population that they are intended to serve. C. To identify any obstacles, including facility considerations, which may be hindering the City's ability to serve the senior population and to make recommendations that would minimize or eliminate such obstacles. 9. The Senior Services Committee shall submit a written report to the City Council by December 1, 2014, that responds to each of the charges listed above and that contains recommendations, if any, with respect to each of the charges. 10. Absent further action by the City Council, the Senior Services Committee will dissolve on December 1. 2014. REPORT PAGE 13 E i d��onRNsolutIU37 Page 3 Passed and approved this 18th day of February 2014. ATTEST: %� C CITY CLERK MAYOR REPORT PAGE 14 p rove City Attorney's Office Exhibit A - Resolution Resolution No. 14-37 Page 4 It was moved by Mims and seconded by Resolution be adopted, and upon roll call there were: AYES: NAYS: REPORT PAGE 15 ABSENT: the Botchway Dickens Dobyns Hayek Mims Payne Throgmorton Exhibit B - Annual Report Handed out at 05/05/14 meeting REPORT PAGE 16 Exhibit B - Annual Report The Center PROMOTING OPTIMAL AGING IN FY2013 The Annual Report to the Community of the Iowa City/Johnson County Senior Center REPORT PAGE 17 Exhibit B - Annual Report The FY13 Survey AEEPINGACTIVE CLASSES PHYSICALLYAND MENTALLY To determine the effectiveness of current programs and policies in promoting optimal aging, a survey for members, non-members, and former members was developed and administered in FY13. Survey goals included identifying incentives, barriers, and benefits to participation in Center programs and program strengths and weaknesses. In June of 2013, over 3000 surveys were mailed to individuals on The Center's Program Guide mailing list who were residents of Johnson County and either a current member, former member, or non-member of The Center. In total 1092 (35%) surveys were returned. Results were analyzed using Excel and a content analysis for written responses. ACTION PLAN The results of the survey have been forwarded to the members of the Senior Center Commission and the participant based Membership, Program, Community Outreach, and Diversity Working Committees, and Steering Council. After review and discussion of the results of the survey, representatives from the Commission, Working Committees, Steering Council, and Center staff will collaborate to develop a plan of action that will maintain our areas of strength while addressing the issues identified. Our goal is to offer opportunities for The Center offered 360 unique classes in FYI covering evervrhing from literature and fitness to video production, music, and arr education. Members and community members praised The Center for the quality of its programming and the many ways participation enriches their lives. The average satisfaction rating for programs and services was 97°%o! The personal benefits identified were all critical components of successful aging. People said they "met lots of new people;" "enjoyed and learned many new things;" felt a sense of belonging, changed their attitudes about aging; shared their knowledge; and added purpose, meaning, and structure to their lives. In the words of one person, participation "improved my self-esteem and in a wonderful way... connected me to the community... improved my mental health and relieved the sense of isolation I sometimes have." Most respondents view The Center as an asset to the community or themselves. They mentioned The Center's role in decisions about their retirement location and how it helped them become integrated into the community. Others noted such things as quality programming, a quality facility, and their good fortune to be here. For example: "I love the center and plan my week around it. The staff is great. The classes are great. The facility is attractive." Numerous working seniors mentioned their desire to enroll optimal aging to all adults over 50 in our community without compromising our in programs when they retired and current level of excellence. classes become available. REPORT PAGE 18 2 • The Center 2013 Annual Report Exhibit B - Annual Report VOLUNTEER SERVICE Six hundred and forty-five (645) volunteers donated 24,300 hours as teachers, leaders, project directors, building supervisors, or special project volunteers to support The Center in FY13. They play a critical role in the successful operation of the Senior Center. This type of service is known to provide purpose and meaning to life; a way to contribute to the community after leaving the workforce. The survey revealed a few operational areas that need to be addressed. For instance, many working seniors and seniors with daytime responsibilities would like to have access to The Center on weeknights and expanded weekend hours. Additionally, there is a need for more diversity in programming and membership. This includes intergenerational programming, as well as age, ethnic, and economic diversity among members. Expanding membership diversity is a primary goal in The Center's 2010- 2015 Goals. Therefore, for the past several years, the Steering Council and Membership, Program, and Community Outreach Working Committees have been collaborating with staff to address issues related to diversity and sponsoring programs to promote multiculturalism and bring new groups. into The Center. Recently a new working committee was formed that will focus its attention on diversity issues exclusively. Nonetheless, there is more work to be done. Por a complete description of the survey content, findings andanalysis, see www.ICgouorg/senior "It has improved my self-esteem and in a wonderful way has connected me to the community (through classes and activities) so has improved my mental health and relieved the sense of isolation I sometimes have." REPORT PAGE 19 The Center 2013 Annual Report • 3 Exhibit B - Annual Report lil "I have met lots of new people and enjoyed and learned ESTABLISHING SOB1A7. many new things, I feel welcome whenever I come to CONNECTIONS the center." Accredited by rX= National Institute of Senior Centers Mission Statement The Mission of the Senior Center is to promote optimal aging among older adults by offering programs and services that promote wellness, social interaction, community engagement, and intellectual growth. The Center serves the public through intergenerational programming and commuuiry outreach. THERE WERE 104,970 total visits to Center sponsored programs in FY13 THERE WAS AN AD/D��ITIO�N[/AL 14 and 6910 on-site visits to the Senior Nutrition Program and other services and meetings respectively FOR A GRAND TOTAL OF 126164 visits in FYI 3. THERE ARE 1,592 current members. National Accreditation November 2012-2017 In November of 2012, The Center received national accreditation for the second time. National accreditation is awarded by the National Council on Aging's National Institute of Senior Centers and signifies that The Center has met senior center standards of excellence in nine operational areas: purpose and planning; program development and implementation; governance; fiscal and asset responsibility; facility and operations; evaluation; community connections; administration; and records and reports. Of nearly 11,000 senior centers across the United States, only 200 or so have been accredited. The Iowa City facility is currently the only senior center in the state of Iowa to have this official national recognition. Having national accreditation indicates to the members of our community that The Center's services and overall operation meet or exceed the standards of excellence developed by senior center leaders from across the country. As an accredited senior center, we are among the very best in the United States. On site reviewers for the accreditation process were particularly impressed with some of our practices, Specifically: • Multiple collaborations with community partners • Great utilization of new marketing materials and efforts to brand the organization • Excellent Volunteer Handbook and expansion of hours with volunteer building supervisors • Interesting, diverse, and remarkable quantity of programs and activities, showcased in an exceptional program guide • Important stewardship of a historic building in the community Becoming nationally accredited is a complicated, multi -step process involving staff and many volunteers. Without the support and participation of our volunteers, obtaining this highly regarded recognition would not have been possible. REPORT PAGE 20 4 • The Center 2013 Annual Report Exhibit B - Annual Report SOCIAL INTERACTION AND ENGAGEMENT Social interaction and engagehnetu Cie es.scmiI components of all programming. In addition to our classes, The Ceui offered ' sp,-cial events, 7 performance- groups, 18 different volunteer activities, and :4 groups iii d clubs in FY13. All of these activities incorporated time for participants to interact with each other. Programming Principles and Values Vision Statement "I developed a happier attitude about aging." The primary principle underlying Senior Center programming The vision of the Senior Center is to be the communities' and services is that of optimal aging. primary resource for the highest quality programs, services, and opportunities that promote optimal aging. Optimal aging is a broad concept involving more than physical health or the absence of disease. It is a comprehensive and individualized concept of wellness that encourages and extends an optimal balance of physical, intellectual, emotional, social, vocational, and spiritual health. The Senior Center's program components promote optimal aging by providing a variety of opportunities for education, social engagement, physical activity, and community involvement. Participation in these types of activities are known to reduce the risk of disease and disability, improve memory, enhance mobility, maintain independence, and provide a social network that is a key factor in longevity and the ability to participate in and contribute to the culture and community. Values represent the core priorities in an organization's culture and serve as the foundation for all that is done. The Center abides by the following values: 1. Intrinsic worth: Every individual has intrinsic worth. 2. Experience: Life experiences of adults are valued and shared. 3. Capacity for growth: Everyone has a life-long capacity for growth and improvement. 4. Respect: All people and ideas deserve respect. 5. Inclusiveness: Decision-making is inclusive of different viewpoints. 6. Excellence: All programs and services strive for excellence. 7. Collaboration: Engagement of and with the larger Johnson County community sustains the Senior Center. S. Honesty: Communication is honest and based on mutual trust. REPORT PAGE 21 The Center 2013 Annual Report • 5 Exhibit B - Annual Report MAINTAINING CONTACT WITH THE COMMUNITY COMMUNITY SERVICES OFFERED AT THE CENTER During FYI 3, 26 professional services were offered at The Center. Programs like die AARP Tax Aide l'niscrsir} of Iowa Counseling Services; Volunteer Lass-; rs: Srnior Iealth Insurance Information Program: \'isirin,, Nurses Association; and Honoring Your Wishes, a communis --snide advanced care planning initiative, all ensure that the community comes into The Center. FY2013 Finances: Senior Center Operations Expenses Personnel $509,369 Services 214,878 Supplies 47,372 Capital Outlay 6,872 Total $778,491 New Horizons Band Expenses Personnel $6,244 Services 3,601 Supplies 1,890 Total $11,735 New Horizons Band Revenue Band Fees $9,395 Special Events 1,341 Contributions and Donations 3,157 Total $13,893 Revenue Johnson County $70,000 Class Fees 4,188 Fees: Voices of Experience 2,320 Membership Fees 46,751 Special Events 1,442 Independent Contractor Fees 14,459 Contributions and Donations 13,953 Senior Center Endowment 23,177 Miscellaneous Sales 7,736 Sponsored Program Support 5,853 Reimbursement of Damages 866 Room Rental 400 Locker Rental 1,224 Parking Permits 17,035 Vending Machine Commission 322 Total $209,726 REPORT PAGE 22 6 • The Center 2013 Annual Report Exhibit B - Annual Report THE SENIOR NUTRITION PROGRAM REACHING OUT TO THE COUNTY which supplied 84,237 units of service in FY2013, is housed in this building and Performances by music, theatre, dance, provided with all essential maintenance and operational expenses free of charge. In and poetry groups are regularly scheduled addition to the 14,254 meals prepared and served on site, this location was used to throughout the community. Center make and prepare for delivery 58,092 home delivered meals, 11,891 meals for satellite volunteers share information about The locations, and 3,409 prepackaged meals fou distribution in Johnson County. Senior Center and conduct fundtnising activities in a variety° t,; cnu-,. in FY13 The Center recorded 9,29$ nisiis co outreach programs. FY2013 Donors: Operational Budget and New Horizons Band Supporting ($1000+) Community Foundation Friends of The Center Hills Bank and Trust Company Iowa City Masonic Foundation US Bank Platinum ($500-999) Susan and Sandy Boyd Helene Soper University of Iowa Community Credit Union University of Iowa, Department of Microbiology Gold ($250-499) Coralville Center for the Performing Arts Joan Jehle Todd Nash Michael and Patricia Pavelieh Jo Ellen Sittlow Walden Place Working Group Theater Silver ($150-249) Frederick and Judith Amundson Jon and Judy Cryer Devotay Patricia and James Ephgrave Johnson County Retired School Personnel Susan Cox Conservatorship John and Kathleen Wachel Harriet and James Wrenn Bronze ($75-149) Michael Adams and Kristine Krenik Julia Anderson Jacqueline Bird Bill Blanchard Mary Brandes Lynne Cannon Richard and Ellen Caplan Connie Clark Terry Curtis Julia Davis and David Reynolds Thelma, Dora, Michael and Rita Davison Richard and Ann Feddersen Linda Fisher Anne and Joseph Frankel Peter and Katy Hansen Dale Helling Wendy Heffner and Diane Mothershead Jan and Kenn Hubel William and Marlene Hutt Kay Kendall Linda and Richard Kerber Diana Kruse Paula Laube Jean and Richard Lloyd -Jones Ina and Gerhard Loewenberg Nancy Lynch Joyce Varner Mental Menezes Gregg Oden and Lola Lopes Polly Pagliai Ed and Sara Ring Stephen and Deborah Rugg Mae Schatteman Ken and Mary Beth Slonneger Jack and Barbara Thorpe and Family Ann Wade Contributors (S1-74) Dean Abel Kent and Kay Ackerson Marsha Anderson Laretta Angerer Anonymous Anonymous Anonymous Anonymous Dottie and Karl Armens Patricia Arnold Jenean Arnold Olivia Atcherson Alice and Kendall Atkinson Fran Austin Douglas Baynton Bonnie Bender Kevin Berbaum and Julia Lenel Glorine Berry Katherine Bjomdd Janice and Larry Blake John Brandon and Diana Harris Estyl and Richard Breazeale Connie and Edward Brinton Jim and Sandy Bucher Rosie Bullington Valerie Buns Joan Buxton Helen and Bill Byington Kathleen Cahill Carnation Rebekah Lodge 376 Jeanette Carter Jo Catalano Mr. and Mrs. Roger Cazin Jason Chen James Clayton and Christine Allen Nancy and Paul Collins Dennis Colman Jim and Syndy Conger Charles Cox Florence Cromer David Curry Ralph Delozier Jan Denehy Terry and Jo Dickens Robert Doyle Karen and David Drake Michelle Dralle Carolyn Dyer Lolly and Del Eggers Bob and Beth Engel Eleanor Engen Sonia and Ronald Ettinger Pamela Fitzgerald Douglas Flynn Robert Foster Raymond Funk Glen and Nancy Futterman George Gay Norma Gehring Inez Gehrke Mary Gilbert Patricia and James Glueck Efraim and Miriam Gluzer Gordon Goldsmith and Sara Henryson Jim and LeDonna Gommels HL and Elmeda Graves Beverly Graves Stuart and Carrie Greenburg Jean Hagan and John Sjoberg James Hamilton Pat Hanke Robert and Sue Hansen Rose Hanson Jan Hanson Joyce Harney William Heald and Mary Ann Letizio Julie Hegmann Mary Pat Heitman Douglas Hempel Judy Hendershot Kathleen Henderson Highland Ridge Laura and Gary Hill Karl Hillie Becky Hoffbauer Del Holland Leslie Holstad and Dave BoJack REPORT PAGE 23 The Center 2013 Annual Report • 7 Exhibit B - Annual Report Jay Honohan Charles Neuzil Margery Hoppin Amy Nicholson Veronica Hubbard Candace Noble International Women's Club Oaknoll Retirement Services Donna and John Isaacs Ardis O'Dell Sally Jablonski Old Settlers Association Diana and Carl Jens Yvonne Oliver Mary and David Jepsen Robert Otto Jacqueline Johnson Oxford Farmers Market Lorea and Ray Johnson Beverly Palmer Mr. and Mrs. Robert P Johnson Marsha Paulsen Peters Becky Johnson Mark and Bonnie Penno Keith and Connie Jones Suzanne and John Peters Linda and Herbert Jordon Mary Louise and Rand Petersen Jane Kelso Joanne Peterson Patricia Knox Rob Price Joost Korpel Marjorie Price Charles Kreeb Theola Rarick Barbara Kund Janet Rawley Ruth and Ken Kuntz Sharon and Charlie Rebouche Ed Laarman Margaret Richardson Marlene and Richard Lake Mary and Donald Richardson Phyllis Lance Linda Riggs Bill and Rose Landers Gayle Robertson Heidi Lauritzen Ed Rolenc Lois Lee Denise Sarles Steve and Jan Locher Bob and Deb Sass Vicki Lonngren Kay Schillig Bonnie Love and Edna Schindhelm Wayne Bowman Naomi Schleper Laura Lovell Deborah and James Martha Lubaroff Schoenfeider Larry Lynch Steve and Janie Schomberg Pat Machado Doralee Schroder Henry and Mary Anne Madden Judy and Larry Schroeder Joanne and Douglas Madsen Bette Sherrill Tom and Deb Markus Jan Smith Emil and Lucille Martin Terry and Ann Smothers Master Gardeners Dinny Stamp Kathleen Mathews Judy and Bill Stebral Donald and Jane Mathiasen Joy and Oliver Steele Pat Maxey Kim and Steve Stek Carol McCain Sheila Stevenson Mary and Jim McCue Larry Strabala Mary Mclnroy Sally and Roger Stutsman Nancy McKinstry Patricia and William Sueppel Gan and Laura McLaughlin Mary and Jerry Sullivan Paul and Valerie McNally Joan Summerwill Virginia and Duane Means Judith Sutherland Joe Michaud Betty Sykes Joan and Gerald Michel Doris Thompson Evalee Mickey Carol Tobias Bernice Morison Robin Ungar Beverly Mueller Mary Wall Bonnie and Michael Murphy Elizabeth Walz Lucy Murphy Nellie Weber Jerry and Judy Musser Robertand Eunice Welsh Sally Myers Nancy Westlake David and Ginny Naso Ellen Widiss Norma and Dale Wilhelm Marianne Wilkening Janice and Jim Williams Doris and Roger Williams Lois Wingate Margy Winkler Betty Winokur Barb and Ron Witt Bev and Lee Witwer Nancy Wombacher Bob and Mary Ann Woodburn Deb, Rich, Lauren and Lucy Wretman Charlotte Wright Darrell and Shirley Wynck Doris Yoder Beth Ann and Kenneth Zamzow Jerry and Barbara Zinn Donations of Items Eye Physicians and Surgeons Barbara Haring Helen Nicklaus Jack and Wendy Sherry In Memory Of Bebe Ballenfine Joan Jehle Rae Blanchard Bill Blanchard Michelle Dralle Rose Hanson Kathleen Henderson Sally Jablonski John Cazin Mr. and Mrs. Roger Cazin Carol McCain University of Iowa, Department of Microbiology Jean Costa Barbara Kuncl Kathleen Mathews Nellie Weber Nancy Wombacher Doris Yoder Veryl Detwiler Joan Jehle Roger Fisher Anonymous Jenean Arnold Alice and Kendall Atkinson Richard and Ellen Caplan Jeanette Carter Jon and Judy Cryer REPORT PAGE 24 8 - The Center 2013 Annual Report Bob and Beth Engel Patricia and James Ephgrave Ann Feddersen Linda Fisher HL and Elmeda Graves Robert and Sue Hansen Jan Hanson Joan Jehle Keith and Connie Jones Barbara Kuncl Heidi Lauritzen Paul and Valerie McNally Virginia and Duane Means Jerry Musser Mark and Bonnie Penno Janet Rawley Steve Schomberg Judy and Larry Schroeder Ken and Mary Beth Slonneger Dinny Stamp Sheila Stevenson Sally and Roger Stutsman Elizabeth Walz Janice and Jim Williams Lois Wingate Margy Winkler Nancy Wombacher Beth Ann and Kenneth Zamzow Jerry and Barbara Zinn Bernice Gantz Linda and Richard Kerber Joseph Giglierano Michael Adams and Kristine Krenik Anonymous Patricia Arnold Jacqueline Bird Thelma, Dora, Michael and Rita Davison George Gay Mary Pat Heitman Patricia Knox Joost Korpel Phyllis Lance Pat Maxey Nancy McKinstry Yvonne Oliver Robert and Eunice Welsh Ray Heffner Susan and Sandy Boyd Richard and Ellen Caplan Nancy and Paul Collins James and Patricia Ephgrave Richard and Ann Feddersen Patricia and James Glueck Exhibit B - Annual Report Wendy Heffner and Diane Nancy Wombacher Mothershead Deb, Rich, Lauren and Lucy Mr. and Mrs. Robert P Johnson Wretman Ed Rolenc Judith Sutherland Milo "Bud" Palmer Kathleen and John Wachel Beverly Palmer Harriet and James Wrenn Dorothy Hess Carnation Rebekah Lodge 376 Glen and Nancy Futterman Efraim and Miriam Gluzer Stuart and Carie Greenburg Laura and Gary Hill Donna and John Isaacs Mary and Donald Richardson Stephen and Deborah Rugg Jo Ellen Sittlow George Paterson Alice and Kendall Atkinson Jon and Judy Cryer Rose Hanson Judy and Larry Schroeder Dinny Stamp Laretta Angerer Glorine Berry Katherine Bjorndal Estyl and Richard Breazeale Joan Buxton Jeanette Carter Jan Denehy Bob and Beth Engel Linda Fisher Jim and LeDonna Gommels Jan Hanson Sally Jablonski Joan Jehle Diana and Carl Jens Lorea and Ray Johnson Chuck Kreeb Barbara Kuncl Donald and Jane Mathiasen Gan and Laura McLaughlin Duane and Virginia Means Joan and Gerald Michel Beverly Mueller Jerry and Judy Musser Mary Louise and Rand Petersen Janet Rawley Ed and Sara Ring Denise Sarles Bob and Deb Sass Terry and Ann Smothers Judy and Bill Stebral Kim and Steve Stek Sheila Stevenson Barb and Ron Witt Nadine Rudi Joan Jehle Dorothy Wright Jack and Barbara Thorpe and Family Janie Yates Rose Hanson In Honor Of AARP Tax Aide Preparers Dennis Colman Ralph Delozier Robert Doyle Linda Fisher Inez Gehrke Douglas Hempel Larry Lynch FY2013 Donors: Friends of The Center Friends of The Center ($50,000+) Clifford and Emily Iona Dodds Supporting ($1000+) David and Norma Carlson Ed Rolenc Platinum ($500-999) Shari Davis Jay and Nancy Honohan Linda Kopping Gold ($250-499) Robert F. and Claire B. Ashman Don R. Haines Barbara L Haring Iowa Shares Silver ($150-249) Anonymous Anonymous Dianne Day Julie Hegmann Michael Lensing Helmut and Mara Schrott Ann Wade Bronze ($75-149) Sharon Barrett Joseph Frankel and Anne Koopmans Frankel Judy and Dick Hupfeld Kenneth E. Krizan Diana Kruse Polly and Armond Pagliai Helmut G. Schrott Faye and Gordon Strayer Kathie Belgum Pat and Jim Ephgrave Melanie and Bruce Haupert Carol Howard Jan and Kenn Hubel NHB Generations of Jazz Alexa Romans Vicki Solursh Contributors ($1-74) Michelle Buhman Lynne Cannon Barb and Bob Bradley Miriam and Arthur Canter Michael and Veronica Chan Judith K. Earley Ed and Mary Flaherty Ray and Shirley Hendrickson Claire E. Hockley Carolyn Kohler Ken and Ruth Kuntz Bor-Luh and Hsin Lee Lin Rachael Lindhart Henry and Mary Anne Madden Sarah Maters Jo Ann Manderscheid Mary Grace Mayer Twyla A. Marian Ruth Brook Muir Sally S. Myers Candace Noble Naomi J. Novick Jerilynn O'Conner Ardis J. O'Dell Duane E. Papke Margaret R. Polson Jonathan Poulton Jean Reese Elizabeth V. Pardee -Rose James Rosenkild Doralee K. Schroder Kathryn D. and Daniel W. Schweer Janet K. Smith Computer Mentoring Program Pamela Fitzerald Louie DeGrazia Amy Nicholson Senior Center Dance Team International Women's Club Gerald Solomons Carol L. Spaziani Oliver and Joy Steele Lawrence G. Strabala Sharon Stubbs Faye and Gordo Strayer Janice and Jim Williams Louis J. Williamson In Memory Of Dinny Stamp Sally S. Myers George Paterson Jan and Kenn Hubel Grover Rosenkild James Rosenkild Melvin Schweer Kathryn D. and Daniel W. Schweer Jay and Nancy Honohan Ray Heffner Faye and Gordon Strayer Ardis J. O'Dell Ken and Ruth Kuntz Janice and Jim Williams Lynne Cannon Henry and Mary Anne Madden Faye and Gordon Strayer Rachael Lindhart Margaret R. Polson Susan Rogusky Vicki Solursh In Honor Of Ina Loewenberg Anonymous Mary Dusterhoft Anonymous REPORT PAGE 25 The Center 2013 Annual Report • 9 Exhibit B - Annual Report M Mu "Fitness classes have beer) important "I think that you offer an AMAZING "The Center enabled me to to me. The Center provides a number of varied classes." immediately meet new men and structured way to keep physically women with whom I have common active at any level of ability." interests." MAKE A CONTRIBUTION TO FRIENDS OF THE CENTER How YOU Can Support the Programs and Services Offered by The Center Friends of The Center, a nonprofit corporation, was formed in 2003 to generate revenue through donations and bequests to help support The Center's operational budget and enrich programming. Since its inception, Friends of The Center has become an important source of funding for The Center. The Friends manage The Center's Endowment and Charitable Giving account, which are both held in the Community Foundation of Johnson County. VAlile the endowment is a long-term investment, the Charitable Giving account is used to support programming. Both accounts were established for the exclusive benefit of the Senior Center. Through the Charitable Giving account, The Friends have provided approximately $130,000 for computers, SCTV equipment, tables, chairs, AV equipment, fimess equipment, dances and other special events, and the Linn Street sign. Future funding is likely to support outreach programming and classroom improvements. The annual distribution of earnings from the Senior Center Endowment is an important source of operational income for The Center. As the Endowment grows, so does the annual contribution. The initial distribution of earnings was just over $5,000. This year, because of your generous support and growth in the endowment; the distribution of earnings increased to $30,380. Gifts of all sizes are appreciated; no gift is too large or too small. They are all tax deductible and can be made in your name or to honor or memorialize someone. You have a few options when deciding how you want to make your donation. • Friends REPORT PAGE 26 10 • The Center 2013 Annual Report OI"I'h+. Center Exhibit B - Annual Report M "Services you offer are great. OPTION 1. MAKEA DONATION DIRECTLY TO FRIENDS OF THE CENTER • Complete the enclosed form. • Make your check payable to Friends of The Center. • Mail your check to: Friends of The Center Attn: Linda Kopping, Treasurer 28 South Linn Street Iowa City, Iowa 52240 "Events I attended and services I've "The programming is varied and used have been well run; people are creative, Keep it up!" professional and friendly." OPTION 2. OPTIONS. MAKEA DONATION TO THE S UPPORT THE CENTER COMMUNITYFOUNDATION WITHA DIRECT FOR FRIENDS OF THE CENTER CONTRIBUTION • Complete the enclosed form • Make your check payable to the Community Foundation of Johnson County. • Indicate that the donation is for Friends of The Center by writing FRIENDS OF THE CENTER on the memo line of the check. Your check will be deposited into The Center's endowment fund. • Mail your check to: Friends of The Center Attn: Linda Kopping, Treasurer 28 South Linn Street Iowa City, Iowa 52240 • Your donation will be delivered to the Community Foundation. Many people prefer this approach because donations to The Center's endowment that are given directly to the Community Foundation are eligible for an Endow Iowa 25% state tax credit. REPORT PAGE 27 A tax deductible donation can be made directly to The Center and be used immediately to support current operational expenses. Use the enclosed card to let us know if you want the gift made in honor or memory of someone. • Make your check payable to The Senior Center • Mail your check to: Iowa City/Johnson County Senior Center Attn: Kristin Kromray, Operations Assistant 28 South Linn Street Iowa City, Iowa 52240 The Center 2013 Annual Report - 71 Exhibit B - Annual Report FY2013 Community Partners 100Grannies.org for a Livable Future AARP Access 21ndependence Alzheimer's Association American Academy of Dermatology American Red Cross Back 2 Act Chiropractic and Wellness Center Ben Franklin Crafts and Custom Framing Benson & Hepker Design Bill Sackter Centennial Care Improvement Plus Cedar Rapids Vision in Motion Cellular Recycler City Channel 4 Community Foundation of Johnson County Compeer Coralville Center for the Performing Arts CoralVision Crisis Center of Johnson County Delta Gamma Sorority Devotay Domestic Violence Intervention Program (DVIP) Elder Services, Inc. Englert Theatre Extend the Dream Foundation FilmScene Friendly Techie Friends of The Center Great Heron Healing Arts Hawkeye Area Community Action Program Hayes Lorenzen Lawyers, PLC Her Soup Kitchen Heritage Agency on Aging Hills Bank and Trust Company The Center's programming excellence is due in large part to its community partnerships. Community partnerships help avoid duplication of services and support innovation, provide opportunities to combine resources in ways that will enrich programming, and ultimately, serve the older adults of this community more effectively. The Center enjoyed partnerships with 124 organizations in FY2013. Holly Kukkonen Piano Studio Honohan, Epley, Braddock & Brenneman Honoring Your Wishes Hoover Presidential Library Hy -Vee (First Avenue) Hy -Vee (Waterfront) Iowa Audiology & Hearing Aid Centers Iowa City Community Band Iowa City Genealogical Society Iowa City High School Jazz Ensemble Iowa City Hospice Iowa City Parks and Recreation Iowa City Public Library Iowa City Salsa Group Iowa City Tango Club Iowa City Telecommunications Commission (ICTC) Iowa City/Coralville Convention and Visitors Bureau Iowa Cultural Corridor Alliance Iowa Department for the Blind Iowa Department of Human Services Iowa: Eye to 1, LLC Iowa City Fire Department Iowa Insurance Division - Consumer Protection and Regulatory Agency Iowa Legal Aid Iowa City Police Department Iowa Radio Reading Information Service (IRIS) Iowa State University Extension and Outreach Iowa Troop Pantry Iowa United Nations Association Iowa Valley Habitat for Humanity InnerSynergy Jensen Eyecare Center Joe Page Piano Studio Johnson County Board of Supervisors Johnson County Community Organizations Active in Disaster (COAD) Johnson County Department of Public Health Johnson County Historical Society Johnson County Livable Community Kai-Yun Acupuncture Leff Law Firm, LLP Legacy Senior Living Community Lensing Funeral & Cremation Service Linn -Mar High School Jazz Band Live Well, Step By Step, LLC. The Low Vision Store Magnification Resources Mercy Hospital Midwest One Bank Moline High School Jazz Band Musician's Pro Shop National Library Service New Pioneer Food Co-op NFB Newsline North Liberty Television (NLTV) Phelan, Tucker, Mullen, Walker, Tucker & Gelman, LLP Prairie Lights Public Access Television (PAN Pure Light Healing Center Senior Health Insurance Information Program (SHIIP) Taoist Tai Chi Society of the USA The Cottage Bakery and Catering The Mac Doctor The Preemie Project United Way of Johnson County University of Iowa Aging Studies Program REPORT PAGE 28 12 • The Center 2013 Annual Report University of Iowa College of Nursing University of Iowa Community Credit Union University of Iowa Confucius Institute University of Iowa Counseling Psychology Program University of Iowa Division of the Performing Arts University of Iowa Hospitals and Clinics Department of Dermatology University of Iowa Hospitals and Clinics Heart and Vascular Center University of Iowa International Programs University of Iowa International Writing Program University of Iowa Libraries University of Iowa Museum of Art University of Iowa School of Music University of Iowa School of Social Work University of Iowa Senior College University of Iowa Wendell Johnson Speech and Hearing Clinic US Bank Vision Helpers Visiting Nurse Association Walden Place West Branch High School Jazz Band West Liberty High School Jazz One Ensemble West Music/SoundReach Choir Wilderness Studio Working Group Theatre Works -in -Progress Festival Exhibit B - Annual Report FY2013 Volunteers Larry Akin Pete Abolins Lisa Acherkan Jason Aird Amber Alaniz Bill Albrecht Eddie AI len Judy Allen Sara Allen Martin Andrews Donna Angell Page Applebaum Valerie Appleton Mary Ruth Arensdorf Maureen Arensdorf Adam Asarch Becky Aspholm Charley Atkins Alice Atkinson Dennis Aubrecht Ralph Aufdenkamp Jorey Bailey Gabe Baird Olivia Baird Claudia Barber Maria Barbosa Timothy Barker Nancy Barnes-Kohout Edith Barragan Bob Beall Erin Beatty Gwen Becker Kathie Belgum Barry Bender Beth Bender Jill Bentley Daniel Benton Kevin Berbaum Mercedes Bem-Klug Glonne Berry Mike Biderman Heather Binggeli "There were 645 volunteers who served The Center during FY13. They taught classes planned programs, led activity groups, assisted with special projects, provided free professional services, assisted in the computer lab and fitness suites, and raised awareness of The Center through community outreach. Volunteers also produced programs for broadcast on cable television, participated in fundraising projects, and served on advisory committees to help determine The Center's path into the future. Simply put, everything important or noteworthy that happened in FY13 involved volunteers in some way. Volunteers are the key to the success of The Center's operation. They are The Center's most important asset. Karol Bird Puja Birla Kale Bongers Jodi Booth Peg Bouska Irene Bowers Lucy Bowers Norlin Boyd John Boyt Finn Bradley Bob Brady Rachel Brailov Mike Bran Sheri Breedlove Gail Brehio Jacki Brennan Leslie Brettell Jason Brodie Andy Brodie Jeri Brown Judy Brown Lauren Brown Nancy Brown Jason Brummel Amanda Bruns Kizzy Bryant Judy Buline Heide Bursch Jim Calkins Kristy Cameron Sue Campney Amiela Canin Char Canney Dave Caplan Richard Caplan Jeff Capps David Carlson Judy Carpenter Emily Carson Marta Carson Jeanette Carter Karina Casarrubias Helen Chadima Michael Chan Chin -Wei Chang Jia Mei Chen Kai-Yun Cheng Peggy Chong David Christ Ruth Christ Kelsie Christian Cheryl] Clamon Ashlynne Clark Aprille Clarke Beth Clopton Nic Coffman Mary Cohen AJ Collins Nancy Collins Paul Collins Jim Conger Syndy Conger Kristin Conrad Mary Anne Conrad Joanne Conroy Mary Pat Conway Rosanne Cook Debbie Cooney Laura Correa Ferrer Richard Couch Elizabeth Coulter Jared Countryman Tammy Coverdale -Bauer Miles Crall John Crane Nicholas Cranny Lyndon Crist Wanda Crombie Nicki Crozier Jon Cryer Teresa Cudworth Kathryn Cummings Jim Curry Angie Dacthler REPORT PAGE 29 Sue Dallam Mary Jo Daly Mark Danielson Connie Dautremont Barbara Davidson Julia Davis Dianne Day Bryson Dean Munni Deb Ellen Decicco Louie DeGrazia Jim Delaney Christine Denburg Janice Denehy Mia Deprenger Katie Devore Rob Dietrich Eliza Dixon Jennifer Doherty Jane Dohrmann Shawna Domeyer Gary Domstmnd Maureen Donnelly Lorraine Dorfman Stephanie Dotzel Rick Dressler Erin Droll Armando Duarte Jim Duff Bonnie Duffy Bradley Diana Durham Fred Dorian Mary Dusterhoft Shirley Dvorak Betty Dye Jaclyn Dziepak Judi Earley Brad Easler Linda Eastman Erin Ebnet Janene Edwards Joyce Eland Gwen Elling Bob Elliot Jennifer Ellsworth Robert Engel James Ephgrave David Evans Kenny Evans Mary Frances Evans Nathalia Fahl Janet Fairley Ronda Farah Jennifer Fawcett Chuck Felling Margaret Felling Scott Finlayson Beth Fisher Linda Fisher Elsie Foerstner Joan Folkmann Jeneva Ford Leyla Ford Rhonda Fortmann Larry Fountain Karen Fox Dottie Frank Anne Frankel Joe Frankel Linda Frick Bona Friedman Mary Fuhrmeister LeA.nn Gamache Barbara Gamb Ken Gamb Dee Gansemer Nora Garda Gwen Garretson Jenny Gates William Gauger Katie Gavinski Ken Gavrell George Gay Kelsey Gehring The Center 2013 Annual Report • 13 Exhibit B - Annual Report SENIOR CENTER LEADERSHIP 2013 FY2013 Volunteers (continued) Inez Gehrke Nick Giuliani Vicky Gluszak Ze Emilio Gobbo Micheli Gomes de Souza Joan Gonwa Doug Goodner Paula Grady Timothy Grady Sarah Graf Apple Graham Lidia Graham Maggie Graham Shiloh Graham Rich Green Donna Grundstad Jim Gulland Maria Guzman Maria Haberer Allanda Hageman Becky Hall James Hall Steve Hall David Hamilton Jacinta Hamilton Martha Hamilton Sue Hamre-Nietupski Pat Hanke Katy Hansen Mary Hansen RobertHansen Barb Hanson Jan Hanson Rachel Hanson Rose Hanson Tish Harbach Bryan Hardin Michael Hams Chris HarrKuhn Jocelyn Harte Curtis Hartling Commission Members Chuck Felling Rose Hanson Mark Holbrook, Secretary Jay Honohan, Chair Kathy Mitchell Margaret Reese Alicia Hatch Amelia Hatcher Angie Hayes Shelagh Hayreh Abby Haywood Julie Hegmann Morgan Henderson Howard Hensch Jo Hensch Nikki Herbst Chuck Hesse Jean Hill Martin Hill Karl Hillie Jack Hobbs Phil Hochwalt Alissa Hoehle D'Angelo Holbrook Mark Holbrook Liz Holcomb Leslie Hollis Ken Holmes Lindsey Horn Jay Honohan Loren Horton Ann Houlahan Carol Howard Julie Howard Bernita Howe Kenn Hubei Pat Huff Brad Humble Christine Humrichouse Lynne Hungerford Jim Hunter Tom Hurlbut Pete Husak Kayla Hyche Ruthann Hyduke Nancy Hyman Curt Igo Sally Jablonski Jane Jansen Trish Jensen Steering Council Barry Bender Lorraine Dorfman Jeneva Ford, Secretary Ina Loewenberg, Past Chair Kathy Mitchell, Chair Ed Rolenc, Vice Chair John Schmidt Mary Jepsen Abby Jessen Carol Johnk Bill Johnson Carolyn Johnson Judy Johnson Kris Johnson Trina Johnson Ed Junkins Kate Kasten Ed Kean Judy Keefer Leslie Kennebeck Helen Kent Tanner King Gail Kirchner Carol Kirkpatrick Mike Klug Mary Knight Larry Knipfer ZachKnosp Elizabeth Koffron-Eisen Jason Kooi Lauren Kostoglannis Greg Kovaciny Matthew Kraf Anne Marie Kraus Chuck Kreeb Sara Krieger Dick Kubit Holly Kukkonen Uday Kumar Amanda Kurtenbach Chuck Lacina Feather Lacy Kelly Lahr Charity Lassiter William Laubengayer Karla Laubenthal Joanna Lawson Charles Lee Vickie LeGare Alison Lemke Julia Lenel REPORT PAGE 30 14 • The Center 2013 Annual Report Community Outreach Committee Barry Bender, Chair Bryson Dean Lynne Hungerford Kris Johnson Ina Loewenberg Kathy Mitchell Larry Rogers Sheila Vedder Michael Lensing Mary Ann Letizio Andrew Lettow Wendy Levy Adam Lewis Ben Lewis Elicit Lewis Michael Lewis Thisbe Lewis Shaju Lin Yu-Hsin Lin Shirley Lindell Jeanne Liston Jean Littlejohn Jean Lloyd Jones Ina Loewenberg Jerry Loewenberg Delbert Long Robert Lower Martha Lubaroff Madeline Luxem Nancy Lynch Andrea Mack Rich MacNeil Gertrude MacQueen Marty Majors Sarah Maiers Carl Malone Jenny Mandell Bill Mann Joyce Varner John Marshall Judy Marshall Loretta Martenson Diane Martin James Martins Karen Mason Tom Maxwell Mary Grace Mayer David McCartney Vicki McCue Elyas McElligott Leila McElligott Sarah McElligott Membership Committee Mary Cannon Dianne Day Mary Dusterhoft Barbara Gamb Kenneth Gamb Jack Hobbs John Schmidt, Chair Mara Schrott Dale McFarland Jane McGlumphrey Rebecca McGlumphry- Teslik Tara McGovern Nateasa McGuire Erin McKay Joe McKenna Reed McManigal Valerie McNally Duane Means Virginia Means Christopher Merkle Joe Michaud Gay Mikelson Amanda Miller Bryan Miller Chuck Miller Gerry Miller Henrietta Miller Nancy Miller Kathy Mitchell Richard Mitchell Ken Mobily Audrey Moeller Chris Moen Javier Monarrez John Monick Robert Moninger Erin Moore Jeanne Morris Keith Morris Rosemary Morris Tom Morris Talbot Morns -Downing Lily Morrissey Patti Mott Molly Moye Beverly Mueller Jeremy Mullen Joyce Murphy Lucy Murphy Mike Murphy Muanta Murphy Mead Exhibit B - Annual Report Program Committee Louie DeGrazia Judy Marshall Lorraine Dorfman, Chair Tom Pickering Diana Durham Ed Rolenc Beth Fisher Hal Schrott Anne Frankel Gail Stika Loren Horton Susan Murty Jerry Musser Pam Myers Shirley Myers Douglas Narveson Marilyn Neely Patrick Nefzger Janet Nelson Josh Nelson Scott Nelson Mark Neumeier Terrence Neuzil Helen Nicklaus Megan Noe Betty Norbeck Janet Norbeck Gerald Nordquist Jim Ochs Pat O'Connell Cindy O'Leary Jim Olson Nancy Olthoff Ryan O'Malley Rachel Osmond Maria Oyorem Marie Papineschi Klocke Pappy Lia Parillo Warren Paris Sarah Parks Pauline Pate Nick Patten Wayne Patton Richard Paulus Gerald Pearson Florencia Pecile Sarah Pederson Beth Pennell Bonnie Penno Anne Perkins Edward Perkins Joy Perrin Linnea Peterson Rosemarie Petzold Irvin Pfab Tom Pietras Bernard Pint Larry Pleim Jeff Plume Jerri Ponce Roscoe Porch Jaclyn Porter Jean Post Jacob Potash Lindy Presson Rachel Pudlik Buffy Quintero Ellen Racheter Kate Raley Judy Rarick Dolores Ratcliff Louise Rauh Janet Rawley Lean Redeker Emily Redlinger Becci Reedus Michelle Reif Roger Reilly Margaret Richardson Jim Ridenour Sarah Riesz Sara Riggs Dons Rittenmeyer Ralph Roberge Kelsey Roberts Cheryl Robinson Simone Robinson Gerry Roe Larry Rogers Ed Rolenc Alexa Romans Steve Ropp Becky Ross Ben Russell Libby Ruth Samantha Sammons Paula Sanchini Lydia Satterlee New Horizons Band Steering Committee Jean Hill, Chair Jon Cryer Jan Hanson Jerry Musser, Secretary Steve Schomberg, Treasurer Ken Slonneger Ben Sauder Claire Sauder Madeline Scarborough Christine Scheetz Jim Scheib Babara Schlachter John Schmidt Mike Schmidt Gretchen Schmuch Andreya Schneider Kay Schneider Monique Schnoebelen Steve Schomberg Doralee Schroder Al Schroeder Judy Schroeder Shirley Schroeder Hal Schrott Mara Schrott Tom Schulein Tim Schutte Deb Schultz Marian Schwabbauer Gary Schwartz John Selby Jackie Seyring Joann Shackelford Stephanie Sharf Cathmar Shaw Prange Janet Shephard Jamie Sherr Mary Siems Gerald Sim Deb Singer Richard Sjolund Kenneth Slonneger Beth Smith Carmen Smith Jeremy Smith Suzanne Smith Vicki Solursh Takako Soma Scott Spak Lex Sparks REPORT PAGE 31 Gene Spaziani Dinny Stamp Elizabeth Stang] Caleigh Staniar Greta Staniar Jill Stephenson Faye Stevens Shari Stevens Tessa Stevens Sheila Stevenson Gail Stika Liz Stimme] Jeff Stohler Anna Stone Sabrina Strella Molly Stroh Ann Stromquist Janet Suchomel Karma Szczech Jullie Tallman Ella Tamlyn Nicole Thomas William Thorne Ray Thorpe Glenda Thys Alicia Tieskoetter Lisett Tito Charlotte Tobiason William Toomey A] ice Townsend Charles Tmw Richard Trealoff Lauren Trolley Amanda Tschetter Beverly Tyree Caro] Tyx Robin Ungar Mickey Van Doren Dwight Van Horn Elizabeth Vandemh Yashar Vasef Sheila Vadder Elsie Vega Clancy Vinchattle p "At The Center, I regained skills set aside many years ago." Brandon Vogelsburg Ashley Vreugdenhil Janelle Wagner Sue Wakefield Mary Wall Lisa Walz Thomas Walz Xinyu Wang Erin Wehr Barb Weigel Kay Weiler Barbara Wells Joel Wells Donna Wendler Ruth Whalen Holly Whitehead Lauren Whitehead Robin Whitehead Heather Widmayer Bob Wiley Jody Wiley Amber Wilfong Lauralee Wilkins Kristine Williams Michael Williams Louis Williamson Randy Willman Margaret Winkler Betty Winokur Paul Wise Nancy Wombacher Bob Woodburn Pope Yamada Debbie Yarrow Lavon Yeggy Hsiao Chia Yen Lawrence Yerkes Pam Yoder Louise Young Barbara Zilles Hanah Zimmerman Kaylea Zimmerman Jerry Zinn The Center 2013 Annual Report • 15 1b q, SEN/OR CENTER STAFF Linda Kopping, Coordinator Michelle Buhman. Program Specialist Emily Light, Community Outreach Specialist Kristin Kromray, Operations Assistant Sharon Stubbs, Receptionist Curt Igo, Receptionist Craig Buhman. Maintenance Worker 111 Dan Swenson, Maintenance Worker I Nick Thornburg, Video Specialist Exhibit C - Subcommittee Evaluation Senior Center Subcommittee Report To the Ad Hoc Senior Services Committee 8A) Part 1: Evaluate the current vision, mission, programming, and recent accomplishments of the Senior Center as detailed in the 2013 Annual Report. The Senior Center is the central resource for quality programs and services that promote optimal aging for seniors in the Iowa City community. The Center's programs promote active aging in seniors at a consistently high level. As noted in the Accreditation Report of the National Council of the Aging National Institute of Senior Centers, the Center accomplishes its vision and mission statements and serves as a model for senior centers. Vision Statement: "To be the community's primary resource for the highest quality programs, services, and opportunities that promote optimal aging." (p. 5 Annual Report) Mission Statement: "To promote optimal aging among older adults by offering programs and services that promote wellness, social interaction, community engagement, and intellectual growth." (p. 5, Program Guide) Center Staff: Six full time, 2 part time. All covered by union contract except coordinator. Center volunteers donated 24,300 hours towards the operation of the Center in 2013. Current members: 1592 persons. The Center's participants are primarily older adults who are physically and mentally able. The small staff is not trained or large enough to provide personal services for individuals who need assistance. Many of the Center's participants disabilities use walkers, scooters, canes, and other durable medical equipment while at the Center. Typically these individuals participate in passive classes and use exercise equipment that are designed for them. Other activities that they engage in include cards, music performances, reading newspapers, socializing, many classes, going to support groups, and seeking counseling. The Alzheimer's Association Caregiver's Support Group does meet monthly at the Center. Additionally, the Visiting Nurses offices at the Center provides health screenings regularly. There are many programs recommended to assist frail, elderly and homebound individuals that the Center could adopt but these programs would require additional staff. This additional staff would require additional funding that is not expected to be available in the future. Membership Dues Annually: Iowa City $33, second household member $20, Johnson County including cities $60, $33, non -Johnson County $96. The scholarships for low income $10 upon request. {01788973.DOCX} REPORT PAGE 33 Number of members: Current members: 1592 persons. It is difficult if not impossible to quantify the number of people who attend the Center who are not members. Antidotally reviews of attendance at special events by non-members is often large. Many activities and programs at the Center are available for and are attend by non-members. In the Fall Program Guide for the Center there are one hundred twenty seven (127) different classes, programs, activities, and special events listed. Of these sixty-four (64) are open to the public and membership is not required. 126, 126 visits to the Center occurred in fiscal year 2013. Most of the non-members are not included in this figure. Additionally, the Center participates in many city wide events in the downtown area. Based upon findings from the June 2013 senior center survey, between 94% and 96% of current senior center members indicated that they are well satisfied with the program options they choose. In written comments people praised the fitness facilities, parking, library, and wireless access. One person cited "a nice variety of classes, programs", and another said, "Events I attended and services I've used have been well run, people professional, and friendly" (page 24 of Survey Report). Many persons reported high satisfaction with the senior center staff and programming during the public comment periods of the Ad Hoc Committee. Many of the comments spoke to the opportunities the senior center presents for older adults to social and become better connected to the community. The Iowa City / Johnson County Senior Center is the ONLY nationally accredited senior center I the state of Iowa. According to the National Council on Aging, the Iowa City / Johnson County Senior Center is among the top senior centers in the country. In November 2012, the Center received national accreditation for the second time. The Iowa City / Johnson County Senior Center is the only senior center in the state of Iowa to earn national accreditation by the National Council of Aging's National Institute of Senior Centers; and one of only 200 accredited senior centers in the USA (out of 31,000 senior centers). The Senior Center is in the top two percent of senior centers nationally. The Center was assessed as having met national standards of excellence in all 9 areas: Programming and planning Program development and implementation Governance Fiscal and asset responsibility Evaluation of center operations Community connections Records and reports The national review committee considers The Iowa City / Johnson County Senior Center a model for the country. Their evaluation highlighted areas in which the committee was particularly impressed including: 101788973.DOCX] REPORT PAGE 34 • Multiple collaborations with community partners • Great utilization of new marketing materials and efforts to brand the organization • Excellent volunteer handbook • Excellent expansion of building hours through volunteer • Exceptional program guide featuring a remarkable collection of interesting and diverse activities • Impressive stewardship of a historic building The national review committee members' accreditation letter contains the following suggestions. The senior center's response to the suggestion is included in parentheses: • Development of long term outcome measures: (Note: The 2013 senior center survey included questions about outcomes of participating in center activities) • Pay staff to keep the facility open week -ends and evenings: (Note: the senior center director has requested additional staffing) • Develop a new paid volunteer coordinator position to administer and focus on this important human asset: (Note: the senior center director has requested additional staffing) • Investigate liability insurance for directors: (Note: The Friends of the Center discussed this and decided that insurance was not necessary because the funds run through the Community Foundation, which greatly lowers the risk of financial misdeeds) • Investigate an updated electronic system for participant and program records: (Note: a new system has been implemented) • Discuss with City Attorney re: release of participant information Review and monitor and revise lease agreements for the kitchen area use. (This is under review. Elder Services Agency has moved their meal preparation to North Liberty is no longer using the kitchen in the senior center on a daily basis.) The subcommittee agrees with the assessment of the Senior Center delivered by the National Accreditation Committee: The Senior Center is providing excellent programming to the area and is using resources effectively. The small number of highly motivated and qualified staff members are able to recruit, retain, and engage a large number of members, volunteers, and general community members. The subcommittee evaluation of the Iowa City / Johnson County Senior Center = A + {01788973.DOCX} REPORT PAGE 35 8A. PART 2: To review the current demographics of participants served by existing operations. Such evaluation should consider the 2013 Senior Survey of Members, Former Members, and Non -Members, as well as other available data sources from the Senior Center and determine whether segments of the senior population are not accessing available services. In June of 2013, 3000 surveys were mailed to current members, former members, friends of the center, and other individuals with a Johnson County address who were on eh Senior Center's Program Guide mailing list. (The Program Guide is a promotional and informational document that includes descriptions of classes, groups, Volunteer opportunities, performance groups, special events, free professional services, leadership opportunities, and membership benefits.) Of the 3,000 mailed surveys, 1,092 were completed and returned, for a response rate of 35%. The 56 -page report (which includes the survey instrument) can be found at: httv://www.icgov.org/site/CMsv2/file/seniorCenter/Survey-Reyort.ydf Respondents: Most of the respondents reported living in Iowa City: 76% live in Iowa City, 10% in Coralville, 9% in unincorporated Johnson County and 2% (each) in: North Liberty, University Heights, and "other." Most respondents were women, white, and between the ages of 60-79. Half the respondents had earned a graduate or professional degree and half lived in a household with an annual income of at least $50,000. Table 1 compares demographic characteristics of the senior center survey respondents to the Iowa City population. Table 1. Comparison of Senior Center Survey Respondents and Iowa City {01788973.DOCX} REPORT PAGE 36 Survey Respondents Iowa City (Census Bureau*) Age Group Age 50+ 1,092 Age 55+ 14,138 50-59 8% 55-59 2,966 21% of 55+ 60-79 68% 60-74 5,484 39% 80-89 21% 75-84 4,695 33% 90+ 3% 85+ 993 7% Race White 97% 84% (all ages -includes university students Black African American < 1% 5% (all ages) Asian < 1% 7% (all ages) American Indian 1% < 1% (all ages) Hispanic Origin 1% 5% all ages) Education level High school or some college 27% 41% (of person ages 25+) {01788973.DOCX} REPORT PAGE 36 Bachelor's degree 27% 28% Graduate/Professional degree 47% 30% Annual Income "household income" "Family Income" (all ages) $20,000 16% $25,000 16% $20-49,000 35% $25-49,000 17% $50,000+ 49% $50,000+ 67% * = American Community Survey, 2008-2012 5 -year estimates for Iowa City (includes UI students). Accessed from the U.S. Census Bureau httv://factfinder2census. gov/faces/tableservices/i sf/pages/yroductview.xhtml?src=bkmk The Senior Center does not record or identify the race or ethnic information of members or non- member seniors who attend classes or activities at the Center. Many participants at the Center are black, Hispanic, and Asian yet the numbers are small. The pool of available black, Hispanic, and Asian seniors in the Iowa City area is small. Also, although the number of older adult minorities in Iowa City is small, there is room for greater racial and ethnic diversity among Senior Center Members (there are no data on the number of persons from minority groups who use the senior center, but who are not members who responded to the survey). The Senior Center is aware of this and has taken action. The following is an excerpt from the Senior Center's Survey report: Expanding the diversity of the members was included as a primary goal in The Center's 2010- 2015 Mission Statement and Goals. The Steering Council and Membership, Program, and Community Outreach Working Committees have been working with staff to address issues related to diversity and sponsoring programs to promote multiculturalism and bring new groups Into The Center. Recently a new working committee was formed that will focus Its attention on diversity Issues exclusively (page 23). It should be noted that the senior center has been a community leader in terms of building awareness of unique challenges faced by older adult members of the LGBT community (Lesbian, Gay, Bi -sexual and Transgendered), through programming including classes, a film series, and a senior TV program hosted by an older adult. Being located next door to Ecumenical Towers (HUD apartment building) makes the senior center extremely convenient to the low income older adults and persons with disabilities that live there. The inside doorway that connects the Ecumenical Towers to the senior center allows tenants to avoid having to go outside in bad weather. Another HUD development, Capital Heights, is five blocks from the senior center. The extent to which residents at Capital Heights are using the senior center is unknown. -- the end {01788973.DOCX} REPORT PAGE 37 Exhibit D - Accreditation letter and report kcmd1ted y noo Na,tbnaf Institute of Settlor Centers Director, Linda Kopping Iowa City/Johnson County Senior Center 28 South Linn Street, Iowa City Iowa 52240 Dear Linda I am pleased to officially inform you that the Accreditation Board met on November 8, 2012 and unanimously approved the recommendation for accreditation of the Iowa City/Johnson County Senior Center. Successfully achieving accreditation status takes the work of many people both in the senior center and in the community. When these two groups work together the rewards will be felt for many years to come. Your organization demonstrates outstanding leadership and commitment to quality programs and services. This letter is your official notification that Iowa City/Johnson County Senior Center has been accredited by NCOA/NISC for a period of five years (November 8, 2012 through November 8, 2017). Your Peer Reviewer observed many strengths of the Iowa City/Johnson County Senior Center. These included: • An excellent process to prepare for accreditation, including an operational assessment, development of Goals and Objectives, and a Strategic Plan, • Multiple collaborations with community partners, • Great utilization of new marketing materials and efforts to brand the organization, • Excellent Volunteer Handbook and expansion of hours with volunteer building supervisors, • Interesting, diverse, and remarkable quantity of programs and activities, showcased in an exceptional program guide, • Important stewardship of a historic building in the community. Suggestions for the future included: • Develop long term outcome measures to include with other trend and benchmark reports, • Review staffing pattern vis-a-vis using volunteers as sole support to facility open times (usually on evening or weekends), National Coancil on Aging 1901 L Street NW 41h Floor Washington, DC 20036 Tel 202-479-1200 • TDD 202-479-6674 • Fax 202-479-0735 . http✓/wwiv.ncoa.org REPORT PAGE 38 Exhibit D - Accreditation letter and report • Consider the development of a Volunteer Coordinator position to administer and focus on this important human asset, • Investigate Directors and Officers liability Insurance for 501(c)(3) Friends Group, if warranted, • Investigate an updated electronic system to keep and gather participant and program records, • Discuss with City Attorney's Office their position and case law regarding the release of personal participant information, • Review, monitor, and revise old lease arrangements for the kitchen areas to meet current Center needs. We are pleased to have the Iowa City/Johnson County Senior Center on the list of more than 130 senior centers who meet the standards as developed by NISC. These are centers that are held up as models for others to follow. We know that you and your staff will continue to improve and adapt to meet the changing needs of the older population. We congratulate you and your staff in striving to meet the needs of the older population in your community. Sincerely, Maureen Arsenault NISC Program Manager National Council on Aging 1901 L Street NW 41h Floor Washington, DC 20036 Tel 202-479-1200 • TDD 202-479-6674 • Fax 202-479-0735 • http://rpiviv.ncoa.org REPORT PAGE 39 Exhibit D - Accreditation letter and report SENIOR CENTER ACCREDITATION REPORT Senior Center Name: - IOWA CITY/JOHNSON COUNTY SENOR CENTER. Address: 28South Lin Street, Iowa City Iowa 52240 Phone Number: 319-356-5220 Director: Linda Kopping SECTION I -- SUMMARY OF PEER REVIEW INSTRUMENT PURPOSE and PLANNING xYES rNO The senior center has a mission statement consistent with the NCOA/NISC senior center definition and philosophy xYES rNO The senior center uses a written planning document that consists of goals, objectives and action plans. xYES rNO The senior center produces an annual report for the senior center. Comments: Good and thorough assessment process. Goals and Objectives are utilized by Board and committees and are referenced in multiple print venues_ COMMUNITY CONNECTIONS xYES rNO The senior center collaborates with at least five (5) community partners to offer services at the senior center. xYES rNO Information and referral services are provided to seniors and he community, xYES rNO The senior center uses at least three (3) marketing techniques. Comments: Many collaborators and co -locations for programs and services. Branding is excellent and creates an appealing and unified image. GOVERNANCE xYES rNO The senior center has documents that define and establish nine of the items as required. xYES rNO The senior center has a code of ethics. xYES rNO The senior center has a conflict of interest statement xYES rNO The senior center has required certificates properly displayed. Comments: Combines the best of municipal and not-for-profit governance. ADMINISTRATION and HUMAN RESOURCES SENIOR CENTER ACCREDITATION REPORT Page 1 REPORT PAGE 40 Exhibit D - Accreditation letter and report xYES rNO The senior center has an administrator with experience and education to accomplish duties as outlined in the job description. xYES rNO The senior center has personnel policies that have been distributed or are available electronically to employees and are followed as written. xYES rNO The senior center has a volunteer handbook written for unpaid staff that includes the policies. Comments: Excellent Volunteer Handbook and extensive usage of volunteers, both students, community members, and participants. Noted expansion efforts with Building Supervisor Program and good training program associated with it, but cautioned about replacing paid positions with volunteers. Current staffing pattern is minimal for the operation of this organization. Concern expressed about multiple supervision of volunteers, with no unique focus upon volunteers coordination and/or administration within organization. PROGRAM DEVELOPMENT and IMPLEMENTATION xYES rNO Program delivery is of a diverse nature meeting the standard requirement. xYES rNO The senior center's program/service activities promote personal growth by providing opportunities to develop in twelve (12) of the listed areas. xYES rNO The senior center makes programs/services available for a minimum of 30 hours per week. Comments: Excellent program guide. Interesting, diverse, and great variety of scheduled and unscheduled programs and activities. Use the Building Supervisior Program to expand open hours at the Center to 45+ hours weekly on a regular basis, including regular Saturday and Sunday hours. EVALUATION xYES rNO The senior center has developed and implemented an evaluation plan. xYES rNO Evaluations are completed and the results are used in planning xYES rNO Outcome -based evaluation is used in at least two program/service areas to document their impact. Comments: Comprehensive evaluation plan with many benchmarks. Trend document, highlighting years of experience, is excellent. Good use of students to determine outcome measures for specific programs. Next step to develop long term outcome measures that can be included in trend document with other benchmarks. FISCAL and ASSET RESPONSIBILITY xYES F'NOThe senior center prepares and publishes an annual budget document. SENIOR CENTER ACCREDITATION REPORT Page 2 REPORT PAGE 41 Exhibit D - Accreditation letter and report xYES rNO The senior center gives budget reports on a regular basis to the appropriate governing board. xYES rNO The senior center's budget, accounting and financial reporting practices conform to appropriate and accepted accounting standards. xYES rNO The senior center has insurance coverage that protects assets paid and unpaid staff, participants and governing structure. xYES rNO The senior center has made provisions to continue critical functions after a disruption. Comments: Recommend Directors and Officers Liability Insurance for 501(c)(3) Friends Group, if risk and state regulations warrant this protection. Noted changing levels of financial support, e.g, county support from 20% to 9% and good efforts to increase participant support of organization. RECORDS AND REPORTS xYES rNO The senior center completes a statistical report for a specific time period for all activities and services. xYES I-NOThe senior center has a general participant information form completed by all participants. VES rNO The senior center has a confidentiality policy that all paid and unpaid staff are expected to follow. VES rNO The senior center has a Policy and Procedures manual that contains information on administrative functions. Comments: Records are stored appropriately. Manual record keeping and gathering does not allow for the efficient and effective use of aggregated information for planning and analyzing. Confidential information policy appropriately directs volunteers and staff to the Records Custodian (Senior Center Coordinator). Recommend discussion with City Attorney regarding the City's position on the release of personal participant information like name, address, phone number, etc. under the statues. FACILITY and OPERATIONS xYES rNO The senior center provides barrier -free access to the facility xYES F'NOThe senior center's safety and maintenance procedures are in place. Comments: It is no cup of tea to maintain a building that is over 100 years old, but this is a bright, inviting place to be. Storage for equipment, supplies, and furniture is difficult, and extensive set ups and tear downs are a way of life for this staff. A major asset of this facility, the kitchen and nearby areas, is leased by another entity whose maintenance and use has become problematic for senior SENIOR CENTER ACCREDITATION REPORT Page 3 REPORT PAGE 42 Exhibit D - Accreditation letter and report center use of the space. Recommend a review, monitoring, and possible revision of a 2003 lease agreement which may no longer serve the senior center or the other entity. SECTION II -- NARRATIVE INTRODUCTION The Center in Iowa City, Iowa, is a municipal senior center in a 100 year old historical US Post Office, located in the center of the City. This granite building with mosaic floors, carved wooden doors, and large, fan -shaped windows provides a beautiful environment with 25,000 square feet on 4 floors. Serving approximately 285 visitors daily, this senior center opened in 1981. Its participants are mostly (94%) Caucasian, but include all nationality groups. The serve ages from 59 to older than 85, but mostly (63%) those from 65 years to 84 years. The reviewer arrived at 11:30 am on Thursday, September 13, toured the building, talked with staff and class leaders, interacted with staff and participants at the county lunch program, viewed the kitchen and equipment. She spoke with Bridge players and the librarian and peeked into a yoga class. A one hour meeting with staff, accreditation committee members and volunteer leaders was held that afternoon. The reviewer attended a Membership Appreciation Dinner that evening and made a brief presentation about senior centers and their importance. She had contacted the off-site reviewer (Jill Kranz of Middleton, WI) prior to the visit and again during the morning on Friday, September 14. The reviewer then visited with the Director and staff, both alone and together, and spent time reviewing and seeking required information. An exit interview was scheduled at 10:30 am on Friday, September 14, and the reviewer left after lunch. DOCUMENTATION/EVIDENCE Both reviewers were impressed with the comprehensive Accreditation Notebook; it allowed for a thorough review of operations. The on-site reviewer examined participant files, other locked and stored files, and asked forfull information, when indexes were provided in the Accreditation Notebook, and other materials including Board minutes. She observed classes, the nutrition site luncheon, and a special evening event. She toured all areas of the facility, including the boiler rooms and the skyway bridge to the parking lot, and she saw the community around the facility, walking several blocks to and from the hotel and lunch sites. She spoke with random participants, class leaders, staff people, HACAP employees, partners, and volunteers. INTERVIEW SUMMARY A stakeholders meeting of twelve individuals was held which included Accreditation Committee members, representatives from the public library, the City HR and park/recreation departments, and United Way. The group discussed the process, including difficulties they faced, talked about the different areas that they worked on, and how the effort continues forward in the utilization of the action plan. The Chairperson of the Senior Center Commission commented that he was skeptical of the effort to be accredited, but he noted the organization's expanded presence in the newspaper and how many goals have become reality. Other topics broached at the meeting included: joint poetry project SENIOR CENTER ACCREDITATION REPORT Page 4 REPORT PAGE 43 Exhibit D - Accreditation letter and report with the library, enjoyment of the accreditation work in the intense, small groups, the diversity of the members, ways they serve frail elders as well as active seniors, acknowledgement of the many partnerships, and the value of intergenerational activities. A meeting with the staff and Director allowed staff members to discuss their roles in the accreditation process; each served on one or more of the committees, They thought it provided a good review of their hard work, and they noted that they could work well independently as individuals and equally well together as a team. They spoke proudly of the growth of the senior center; it has nearly doubled membership in 5 years. They identified their role as facilitators of the needs and wishes of volunteers and participants. They are concerned about the decreasing support of past major funders, and that they need more staff people to continue their efforts or to expand. BRIEF SUMMARY OF EXIT INTERVIEW Twenty-five members of the Senior Center Steering Council and the Senior Center Commission, staff members, City administrators, and community members attended the exit interview. The peer reviewer commented on the nature of the accreditation process, identified best practices and suggestions for improvement in each of the nine areas of operation, and answered questions from participants. Best practices include; 1. An excellent process to prepare for accreditation, including an operational assessment, development of Goals and Objectives, and a Strategic Plan, 2. Multiple collaborations with community partners, 3. Great utilization of new marketing materials and efforts to brand the organization, 4. Excellent Volunteer Handbook and expansion of hours with volunteer building supervisors, 5. Interesting, diverse, and remarkable quantity of programs and activities, showcased in an exceptional program guide, 6. Important stewardship of a historic building in the community. SECTION III -- RECOMMENDATION XX Accreditation r No Accreditation r Provisional Accreditation PEER REVIEWER: DATE 9/27/12 SENIOR CENTER ACCREDITATION REPORT Page 5 REPORT PAGE 44 Exhibit E - 2013 Survey Report 2013 Survey of Members, Former Members, and Non -Members of the Iowa City/Johnson County Senior Center By Linda Kopping, Ph.D. and Clancy Vinchattle BSW The survey was developed and analyzed with the assistance of Dr. Mercedes Bern Klug, Associate Professor; Director, Aging Studies Program; Hartford Faculty Scholar at the University of Iowa's School of Social Work. In addition, Center participants Jim Curry, Ina Loewenberg, and Kathy Mitchell assisted with the preparation and testing of the survey; Tom Pickering assisted with the analysis and presentation. 1 REPORT PAGE 45 Exhibit E - 2013 Survey Report The Survey The Iowa City Johnson County Senior Center strives to contribute to the optimal aging of older adults in Iowa City and Johnson County. The Center provides individuals 50 years of age and older opportunities to live as fully as possible in all spheres of wellness: emotional, vocational, physical, spiritual, intellectual, environmental, and social. In order to determine the effectiveness of the Senior Center's current programs and policies in promoting optimal aging, a survey was developed for members, non-members, and former members. The goals of the survey were to identify: 1) Participation and demographic information 2) Incentives to participation 3) Barriers to participation 4) Benefits of participation 5) Program satisfaction and recommendations 6) Promotional techniques recommended by respondents In June of 2013, over 3000 surveys were mailed to individuals on the Senior Center's Program Guide mailing list. The Program Guide is a promotional and informational document that includes descriptions of classes, groups, volunteer opportunities, performance groups, special events, free professional services, leadership opportunities, and membership benefits. The Guide is mailed out quarterly and placed in distribution sites throughout Johnson County. The mailing list includes members, former members, friends of The Center, and businesses that have indicated an interest in Senior Center offerings. Prior to mailing the surveys, the business addresses and addresses outside of Johnson County were removed from the list. The survey package included a cover letter from The Center's Steering Council Chair Ina Loewenberg and Vice Chair Kathy Mitchell, the anonymous survey, a postage paid return envelope, and a certificate the respondent could redeem at The Center for a free gift anytime between June 15 and July 13, 2013. The free gift was a Staying Sharp puzzle packet from the Dana Alliance for Brain Initiatives and a Senior Center pen. On the back cover of the puzzle packet photos and information about the Senior Center were included. Nearly 400 coupons were returned to the center. When data analysis began, 1092 (35%) surveys had been returned. Each survey was assigned a unique number. Quantitative data from each survey was coded and entered into an Excel database for analysis. The qualitative information was also entered into the Excel database. All information from each survey was entered under the survey's unique number. Excel was used to conduct the quantitative analysis and the qualitative analysis was completed using a content analysis. In the following pages the Executive Summary of this survey is presented REPORT PAGE 46 Exhibit E - 2013 Survey Report Executive Summary Results: Data Question 1 Are you a member of the Senior Center? 88% were either members or former members Question 2 How long have you been, or were you, a member of the Senior Center? 63% have been a member for 5 years or less Question 3 What made you decide to come to the Senior Center the first time? Check all that apply 76% of respondents came to The Center the first time because they were interested in a class, program, or special event Question 4 On Average, how often do you come to the Senior Center? Check only one. 46% of respondents come to The Center between 1 and 7 times each week Question 5 Complete the following sentence: I would come to the Senior Center more often if ... Check all that apply. The top five (5) barriers to participation that were identified are: e Conflicting time commitments (38%) • Parking problems (24%) • Lack of interest in current program offerings (18%) • Employment (14%) • Inconvenient hours of operation (11%) Question 6 Please indicate the extent to which you agree with each of the following remarks by circling the corresponding number: Since 1 began participating at the Senior Center 1 have... The top five beneficial outcomes to participation in Center programming identified by respondents were: • Learned new things • Kept my mind active • Obtained information I needed • Made a new friend • Gained a sense of belonging An average of 88% of the respondents felt that they experienced these benefits. Question 7 The following table includes a list of programs, classes, and activities offered by The Center. Please circle the appropriate number to indicate your level of satisfaction with each senior Center program, class or activity... The average satisfaction rating for classes, special events or programs, information/resources, special membership programs, performance groups, groups or clubs, volunteer activity, and participant leadership was 97%. Based upon the number of rankings given to each of the eight categories of programming, it appears that classes and special events or programs are among the most popular Center offerings. REPORT PAGE 47 Exhibit E - 2013 Survey Report Question 8 What programs and services would you like the Senior Center to offer? Collectively, respondents' most frequent programming recommendation was for classes in the liberal arts (36%). This was followed by recommendations for programming focused on fitness (19%), computers and technology (14%), wellness (5%), and handcrafts and groups and clubs each with 4%. Question 9 In your opinion, what would be the most effective way to promote the Senior Center? All Respondents The top two promotional methods endorsed by respondents were newspaper articles about programs (59%) and the quarterly Program Guide (41%). E-mail newsletters came in third with 29%. Question 10 Do you own or have access to a computer for your personal use? A majority (87%) of respondents have access to a computer for personal use. Question 11 The Senior Center plans to update the computer lab. Please indicate which type of computer you would prefer to have in the lab. ❑ Windows PC ❑ Apple/Mac ❑ No Opinion 41% indicated a preference for Windows PC and 24% for Apple/Mac. There were suggestions that the computer lab offer both formats. Question 12 Have you ever visited any of the Senior Center websites? Please check Yes or No. Awareness of The Center's online resources is quite limited. Only 37% of respondents had ever visited the Center's main website. Fewer than 5% had visited either the Facebook page or Youtube Channel. Question 13 The highest level of education completed 27% of respondents have less than a college degree and 74% have a college or graduate degree. Question 14 What is your gender? Gender Percent of Respondents Percentage Male 28% Female 72% Transgender < 1% Question 15 Which of the following categories fit your household's annual income level? 28% of the respondents have an annual household income of 5 $30,000/year. 72% have an annual household income > $30,000/year. Question 16 Where do you live? Location Percentage Iowa City 76% Coralville 10% Unincorporated Johnson County 9% Other 2% North Liberty 2% University Heights 2% REPORT PAGE 48 Exhibit E - 2013 Survey Report Question 17 What is your age? Age Percentage Less than 50 < 1% 50-59 years 7% 60-69 years 34% 70-79 years 34% 80-89 years 21% 90+ 3% Question 18 What is your race? Please check all that apply. 97% of the respondents indicated that they were white. Question 19 Who lives with you in your household? Check all that apply. 53% of respondents live with a spouse or significant other; 41% live alone. Question 20 Comments Strengths and Weaknesses There were approximately three and a half times more strengths (N=137) than weaknesses (N=38) identified by respondents. Strengths were presented from two perspectives. Some focused on how The Center supported the community and others on personal benefits. The most frequently identified weakness was parking noting that it was inconvenient or expensive or inconvenient and expensive. A few facility design features were mentioned, as well as participation fees, the lack of minority participants and an unwelcoming atmosphere. A number of program suggestions were offered. REPORT PAGE 49 Exhibit E - 2013 Survey Report Results: Summary The "typical" respondent was a white female between 60 and 79 years of age. She typically lived with a spouse or partner and had an annual household income of $50,000+/year. This "typical" woman held a graduate or professional degree and was a member of The Center who visited anywhere from three times a week to less than monthly. The overwhelming reason people come to The Center for the first time is to attend programming that is of interest to them. This is followed by a desire to keep active and maintain social connections. The primary barrier to participation identified was competing time demands, including employment. People are involved with their families, hobbies, church, employment, and other activities of personal interest. Other barriers identified were parking and not being able to identify programs of personal interest. When the reasons for first visits and barriers to participation are considered together, the importance of being aware of the needs and interests of older adults within the community becomes obvious. A person or group is far more likely to find time to attend a program or event that is of personal interest and value. Another barrier mentioned by respondents was the lack access to the facility during the hours they are available, specifically evenings and weekends. People would like to have their work and other activities accommodated so they can enjoy programs, services, and opportunities to establish new social connections. People want what they are interested in offered at a time that is convenient for them. The most highly rated participant outcomes were cognitive, social, and emotional. The top five were 1) learned new things, 2) kept my mind active, 3) obtained needed information, 4) made friends, and 5) gained a sense of belonging. In addition, a majority of respondents felt that their physical status had improved as a result of participating in Center programming. Notably, all of these outcomes are important contributors to positive aging, which is the focus of The Center's mission. Participant satisfaction with current programming is high. When asked to rank eight areas of programming, satisfaction levels ranged between 94% and 98%. Since respondents were asked to rank only the areas they participated in, the response rate for each area is indicative of the participation level in each area. The program areas receiving the most responses were: 1) classes, 2) special events, 3) information/resources, 4) special membership programs, and 5) performance groups. Traditional liberal arts classes were the most frequently requested programs. This included everything from art history and writing to foreign language and math. Fitness programming was the second most frequently requested area of programming with requests for such things as line dancing, pilates, free yoga, tai chi, and expanded weight training equipment. The third most requested area of programming was in the area of computers and technology. Respondents are interested in everything from the most basic instruction to advance instruction on things like web design, social media, smart phones, photo editing, and computer and phone apps. Program recommendations were analyzed according to respondent groups. Preference breakdowns were as follow: REPORT PAGE 50 Exhibit E - 2013 Survey Report PROGRAM RECOMMENDATIONS OF RESPONDENTS Subdivision First Choice Second Choice Third Choice Forth Choice Former Members Liberal Arts Computers Fitness Non -Members Liberal Arts Fitness Computers Women <69 Liberal Arts Fitness Groups/Clubs Computers/Handlcrafts/Wellness Women>69 Liberal Arts Fitness Computers Wellness Men<69 Liberal Arts Groups/Clubs Computers Men>69 Liberal Arts Fitness Computers Miscellaneous Liberal Arts Computers Fitness/Handicrafts Groups/Clubs When discussing program requests, the need for expanded operational hours was mentioned again. Several respondents expressed a desire for increased diversity, including age diversity. Respondents endorsed current methods of program promotion including newspaper articles about programs and the Program Guide. They also supported the effectiveness of e-mail communication and television commercials. While a majority of respondents own or have access to a computer for personal use, the ability to use their computer varies from little or no ability to very skilled. Regardless their ability to use the computer, very few have ever visited any of The Center's websites. When asked to identify a preference for type of computer to have in the computer lab, a majority of respondents expressed a preference for Windows PCs. Respondents conveyed positive feelings about The Center in their written comments. It was described as an asset to the community, attractive to retirees, and a resource that helps new community members integrate into the community. Programs and services were cited for their exceptional quality and variety. Far fewer weaknesses were identified by respondents. Nonetheless, these weaknesses touch on important issues that merit consideration. Fees (e.g. class, membership, and parking) were identified as being problematic, especially for non -Iowa City residents and low-income persons. In the case of the latter, the respondents noted that fees can be expensive and having to ask for a low-income discount might be embarrassing enough to keep people away. A particularly concerning comment had to do with the unwelcoming atmosphere experienced by a self -identified low-income member. Several diversity issues were mentioned by respondents. Specifically this included a lack of diversity in the areas of ethnicity, education, income, and age (within the 50+ population). Comments from respondents also highlighted problems with agism that result in negative attitudes toward aging and the Senior Center. Other problems included a general unwelcoming atmosphere, lack of accessible hours (mentioned again), lack of staff support when the facility is open, and a need for more programs with a social component. REPORT PAGE 51 Exhibit E - 2013 Survey Report] Senior Center Survey Data: 2013 Survey and 2014 Demographic Survey Gender 2013 Survey 2014 Demographic Survey Iowa Census, Persons Over 60 Yeats Male 28%M ale 31% Male 45% Female 72% Female 68% Percale 55% Transgender <1% Transgender I <1% N/A M 2013 Survey 2014 Demographic Survey Iowa Census, Persons Over 60 Years Iowa Census, Persons Over 60 Years Less than 50 <1% Less than 50 2% N/A 50-59 years 7% 50-64 years 22% N/A 60-69 years 34% 65-74 years 43% N/A 70-79 years 1 34% 75-84 years 24% N/A 80-89 years 21% 85+ years 9% A/A 90+ years 3% 2% Black or African American N/A Race 2013 Survey 2014 Demographic Survey Iowa Census, Persons Over 60 Years Iowa Census, Persons Over 60 Years White, Caucasian 97% White 95% White 97% Hispanic or Latino 1% Hispanic or Latino <l% Hispanic or Latino 1% Native American, Alaska Native l% Native American, Alaska Native <1% Native American, Alaska Native <1% Asian American, Pacific Islander <1% Asian 1% Asian 1% Black or African American <1% Black or African American 2% Black or African American 1% Other l% Other <1% Other <1% Two or more Races 1% Two or more Races <1% Education 2013 Survey 2014 Demographic Survey Iowa Census, Persons Over 60 Years Iowa Census, Persons Over 60 Years 12 years or less 8% High school graduate, GED, or less 10% High school graduate, GED, or less 53% Some college 19% Some college, or associates degree 17% Some college, or associates degree 26% Bachelor's degree 27% Bachelor's degree 26% Bachelor's degree or higher 21% Graduate or Professional degree 47% Graduate or professional degree 46% 10% Annual Household Income 2013 Survey 2014 Demographic Survey Iowa Census, Persons Over 60 Years $10,000 or less 4% Less than $10,000 4% N/A $10,001 to $20,000 12% $10,000-$14,999 8% N/A $20,001 to $30,000 12% $15,000-$24,999 9% N/A $30,001 to $50,000 23% $25,000-$34,999 10% N/A $50,001 or more 49% $35,000-$49,999 16% N/A $50,000 ornrore 49% N/A Note: Census data retrieved from the 2012 American Community Survey, 1 -yr estimates (http://factfitider2.censtis.gov/faces/tableservices/jsf/pages/prodtictview.xlitml?pid=ACS_ 12_] YR_SO 102&prodTyl)e—table#) REPORT PAGE 52 Exhibit F - Strategic Plan Booklet IOWA CITY/ ,JOHNSON COUNTY SENIOR CENTER '�Awi MISSION STATEMENT AND GOALS 2010-2015 REPORT PAGE 53 Exhibit F - Strategic Plan Booklet PAGE 2 \MISSION STATFAUNT AND GOALS The Center's operational self-assessment began in October of 2009. At the time, a group of participants, volunteers, community members, aging service providers, staff, and experts in the field of aging, met for a full day to review and improve the Center's mission statement, vision statement, and values, and establish goals for 20-10-2015. The following people took part in the process: Merce Bern— Janice Frey Jean Martin Klug Jay Honohan MikeMoran Michelle Buhman Tiffiny Johnston- Jean Reese Marcia. Bollinger . Hines Susan.Roguslcy Ed Carpenter Linda Kopping Christine Scheetz Dianne Day Ina Loewenberg Linda Severson Louis De Grazia Kara Logsden Kristin Watson - Karin Franklin Sarah Maiers Charlotte Walker (facilitator) Cari Malone REPORT PAGE 54 Exhibit F - Strategic Plan Booklet IO\VA CITY/ JOHNSON COUNTY SENIOR CENTER PAGE 3 Mission Statement The mission of the Senior Center is to promote optimal aging among older adults by offering programs and services that promote wellness, social interaction, community engagement, and intellectual growth. The Center serves the public through intergenerational programming and community. outreach. Vision Statement The Vision of the Senior Center is to be the community's primary resource for the highest quality programs, services, and opportunities that promote optimal aging. REPORT PAGE 55 Exhibit F - Strategic Plan Booklet PAGE 4 MISSION STATEMENT AND GOALS Principles The primary principle underlying Senior Center programming and services is that of optimal aging. Optimal aging is abroad concept that involves more than physical health or the absence of disease. It is a comprehensive concept of wellness that encourages and extends an optimal balance of physical, intellectual, emotional, social, vocational, and spiritual health for each individual. The Senior Center's program components promote optimal aging by providing a variety of opportunities for education, social engagement, physical activity, and community involvement. . Participation in these types of activities is known to reduce the risk of disease and disability, improve memory, enhance mobility, and provide,a social network that is a key factor in longevity and the ability to participate in and contribute to the culture and community. REPORT PAGE 56 Exhibit F - Strategic Plan Booklet IOWA CITY/ JOHNSON COUNTY SENIOR CENTER PA(;g 5 Values Values represent the core priorities in an organization's culture and serve as the foundation for all that is done. The Center abides by the following values: Intrinsic Worth: Every individual will be valued for their intrinsic worth Experience: Life experiences of older adults are to be valued and shared Capacity for Growth: Everyone has a life-long capacity to grow and improve Respect: All people and ideas will be treated with respect Inclusiveness: Decision-making will be inclusive of different view points Excellence: All programs and services will strive for excellence Collaboration: Engagement of and with the larger Johnson County community will facilitate the success of the Senior Center Honesty: All communication will be honest and based on mutual trust. REPORT PAGE 57 Exhibit F - Strategic Plan Booklet PAE,L 6 MISSION STATEN/IENT AND GOALS Goal #1 To provide opportunities and advocacy to empower seniors in order to combat ageism, create a positive image of aging, and a positive image of the Senior Center. ♦ Continually review all -Center publications, advertisements, and community interactions to ensure that a positive image of aging and the Center is conveyed, ♦ Establish a variety of marketing techniques to promote the Center and educate the community about the positive aspects of aging on an ongoing basis. ♦ Maintain positive relationships with volunteers, members, staff, and community members to promote a positive image of aging and the Center. Expand community and participant knowledge of, and involvement in, the governance of the Center on an ongoing basis. REPORT PAGE 58 Exhibit F - Strategic Plan Booklet IOWA CITY/ JOHNSO',�' COUNTY SENIOR CENTER PAGE 7 Goal # 2 To improve stability and diversity of financing. ® Update resolutions and policies related to management of the Gift Fund to reflect current practices in FY10. ® Evaluate current lease agreements with in-house agencies and make changes as needed in FYI 2. ® Intensify pursuit of external grant support, fundraising, and corporate sponsorships in order to maintain a 5% increase in revenue sources annually. ® Investigate the feasibility of generating additional revenue by selling advertisements in the Program Guide and other promotional materials during or before FYI 3. - ® Develop financial policies and procedures to be used daily and under extraordinary circumstances by 2015. ® Determine the success of all fundraising events organized and implemented by volunteers and staff within 30 clays of each event as events occur. 4. Monitor budget and revenue activity throughout the year and take action as necessary. ® Maintain a positive working relationship with Friends of the Center. ® Determine the level of participant satisfaction with participant cost-sharing methods and modify as necessary. REPORT PAGE 59 Exhibit F - Strategic Plan Booklet PAGE 8 MISSION STATEMENT AND GOALS Goal #3 To increase cultural diversity among participants. ♦ Promote an accurate understanding of die Center and its offerings on an ongoing basis. ♦ Review and improve proinotional methods, currently used to increase participation and diversity among volunteers on an ongoing basis. ♦ Encourage participant diversity among Scholarship program participants. Increase Scholarship use 10% by 201 S. ♦ Improve the, use of neighborhood newsletters andchurch bulletins, especially in rural areas, to promote programs, activities; and services on an ongoing basis. ♦ Support ongoing staff training. ♦ Continue to offer and promote a minimum of 12 outreach pro- grams a year in Johnson County. ♦ Improve access to programming for individuals who are unable to drive or do not have access to public transportation. ♦ Identify ways to improve services for all members of the community. ♦ Increase opportunities to reach a diverse audience by offering a iniuimum of 6 programs about various cultures and ethnicities. annually. ♦ Continue to reach at risk individuals with programs and services designed to improve health, and wellbeing. ♦ Develop surveys and focus groups to identify minority groups' heeds and interests and determine if they are being met by current program offerings in conjunction with 5 year community survey and on an as needed basis. ♦ Continue to diversify programs through new partnerships. ♦ Compare diversity among Center participants to documented diversity within the community annually. ♦ Increase ethnic and financial diversity among Center participants by 15% by 2015. Continue to improve accessibility of facility. REPORT PAGE 60 Exhibit F - Strategic Plan Booklet IO\VA CITY/ JOHNSON COUNTY SENIOR CENTER PAGE 9 Goal #4 To promote an environment of inclusion. 0 Continue the practice of distributing media releases through the City of Iowa City's press release network and staff generated e -mail press release lists. 0 Continue with the preparation and widespread distribution of the quarterly Program Guide. 0 Strengthen web -based promotion of the Center on an ongoing basis. 0 Increase the production and distribution of promotional posters on an ongoing basis. 0 Identify job descriptions for all volunteer positions by 2012. 0 Create a volunteer band'000k by 2012. 0 Recognize the contributions of volunteers to the operation of the Center on an ongoing basis. 0 Continue to provide confidentiality insofar as legally possible. 0 Continue to use Center space effectively and make appropriate changes as needed. 0 Improve availability and use facility directories for visitors to the Center by 2042. REPORT PAGE 61 Exhibit F - Strategic Plan Booklet PAGE 10 MISSION. STATEMENT AND GOALS Goal #5 To be synonymous with the highest quality programs that promote optimal aging. ♦ Maximize the effectiveness of all marketing tools and resources on an ongoing basis. ♦ Continue to secure high quality, professional staff, volunteers and instructors. 0 Continue to ensure that all programs and special events are monitored for effectiveness. ♦ Evaluate community needs and interests on a regular basis. ♦ Continue to monitor participation in all Center sponsored programs. ♦ On a scheduled and as needed basis, measure community and participant opinions of Center programs and service to ensure that their needs and interests are being met successfully. ♦ Maintain a pleasant and comfortable environment at the Center. REPORT PAGE 62 Exhibit F - Strategic Plan Booklet IO\VA CITY/ JOHNSON COUNTY SENIOR CENTER PAGE 11 Goal #6 To involve the Senior Center in the community and the community in the Center. ® Continue to improve the currency, relevance, and appeal of the Center's internet presence. ® Monitor the frequency and success of community partnerships and outreach programming on an ongoing basis. Goal #7 To improve accountability and transparency. ® Continue to encourage participant feedback on personal levels of satisfaction with current opportunities for meaningful involvement in the operation of the Center. ® Maintain efforts to keep the public.and participants informed about the operation of the Center. ® Improve the relevance and clarity of member registration materials by 2012. ® Improve methods used for determining participation counts in all Center sponsored programs by 2012. ® Inform the public of results of all fundraising activities and programs as events occur on an annual basis. REPORT PAGE 63 Exhibit F - Strategic Plan Booklet The Centefv IOWA CITY/JOHNSON COUNTY SENIOR CENTER Downtown Iowa City Iowa City/ Jolmson County Senior Center 28 South Linn Street Iowa City, Iowa 52240 Plione: 319.356.5220 www.icgov.org/senior REPORT PAGE 64 Exhibit G - Census Marian Karr From: U.S. Census Held Division <fielci.division@subscriptions.census.90v> Sent: Monday, April 21, 2014 12:47 PM To: Marian Karr Subject: Facts for Features Older Americans Month Older Americans Month: h: May 2014 Older Americans IV1I®nth A meeting with the National Council of Senior Citizens resulted in President John F. Kennedy designating May 1963 as Senior Citizens Month, encouraging the nation to pay tribute to older people across the country. In 1980, President Jimmy Carter's proclamation changed the name to Older Americans Mouth, a time to celebrate those 65 and older through ceremonies, events and public recognition. 43.1 million The number of people who were 65 and older in the United States on July 1, 2012. This group accounted for 13.7 percent of the total Population. 92.0 million Projected population of people 65 and older in 2060. People in this age group would connprisejust over one in fiveU.S, residents at that time. Of this number, 18.2 million would be 85 or older. 2.4 million Projected cumber of baby boomers iu 2060. Al that time, (lie youngest baby boomers would be 96 years old. 2056 The year in which, for tine first time, the population 65 and older would outnumber people younger than 18 in the U.S. REPORT PAGE 65 Exhibit G - Census Income and Poverty $33,048 The 2012 median income of households with liouscholders 65 and older, not significantly different from the previous year. 9% The percent of people 65 and older (3.9 million) who were in poverty hr 2012. $170,516 Median not worth for householders 65 and older in 2011, doer from $203,015 (in 2011 dollars) ill 2005. 14.0% Percent supplemental poverty rate for those 65 and older, equating to 6,4 million people. Excluding Social Security would leave the majority of this population (54.7 percent or 23.7 million) in poverty. Serving Our Nation 9.6 million Estimated number of people 65 and older who were veterans of the armed forces in 2012. 21.3% Labor force participation rate for men 65 and older in 2012, up from 17.6 percent in 1990 and significantly higher than the rate for REPORT PAGE 66 Exhibit G - Census d.3 million Number of full-time, year-round workers 65 and older with earnings in 2012, up from 1.3 million in 1992. 02.6% Proportion of people 65 and older ill 2013 who had completed high school or higber education. 25.3% Percentage of the population 65 and older in 2013 who had earned a bachelor's degree or higher, 00.7% Percentage of householders 65 and older who owned their honres as of fourth quarter 2013. �Unitodstates" �ensus Questions? ®w cumeu SUBSCRIBER SERVICES: Manage Preferences I Unsubscribe I Helm This message has been sent by the U.S Census Bureau • Washington, DC 20233 3 REPORT PAGE 67 '! P .4 ..7,4 �',� CITY OF IOWA CITY UNESCO CITY OF LITERATURE PENDING CITY COUNCIL WORK SESSION TOPICS January 14, 2015 February 91h, 2015 1. Discuss aesthetic elements of the Gateway Project Pending Tonics to be Scheduled 1. Discuss recycling opportunities for multi -family housing 2. Discuss city related marijuana policies and potential legislative advocacy positions 3. Discuss community business attraction and anti -piracy compact 4. Review of the Sensitive Areas ordinance 5. Discuss formation of staff /citizen climate adaptation advisory group (spring 2015) 6. Discuss transit route planning framework 7. Review University of Iowa enrollment and housing projections from the City Manager aIP5 Chief justice cites progress, warns of racial disparity in criminal justice system Cady talked of progress in protecting children and families, utlitizing technology to make system more efficient James Q. Lynch, The Gazette JANUARY 14,201511:28 PM DES MOINES — Iowa Chief Justice Mark Cady updated legislators Wednesday on progress the court system is making in protecting children and families, and making the courts more efficient, but also called for addressing racial disparity in the criminal justice system. Iowa jails 9.4 percent of its adult African American males, which is the third highest in the nation, Cady said, adding that Iowa can be a leader in ending that racial disparity. Rep. Ako Abdul-Samad, D -Des Moines, one of five minority members of the Legislature welcomed Cady's attention to the issue. "If we as Iowans continue to ignore the racial disparities ... we are compromising our judicial system and our way of life," he said. The issue is always on lawmakers' radar, House Judiciary Committee Chairman Chip Baltimore, R - Boone, "but the challenge is nobody has exactly identified the problem or the cause. It's not an easy solution." It is a difficult problem, Cady said, "but its complexity must not deter us from finding a solution." Although Iowa is a national leader in the incarceration of minorities, U.S. Senate Judiciary Committee Chairman Chuck Grassley said it's a federal issue, too. He hopes to address it through sentencing reform and prison reform legislation. However, while at the Iowa Statehouse Wednesday, the former Iowa House member pointed out that about 5 percent of people in prison are there under federal charges. "So for the other 95 percent, you might have 50 different answers," Grassley said. In his fourth annual Condition of the Judiciary speech to a joint session of the Iowa House and Senate, Cady likened the work of building a better court system to the work of his grandfathers, who were carpenters. "Like others who build with their hands, they could look at their work at the end of the day and see progress," he said. Building a court system may not reveal progress as easily as the work of a carpenter, but "each day is our opportunity to bring justice to Iowans." Progress, Cady said, can been seen in the reduction of juveniles facing criminal complaints and felony charges. Since 2012, 2,896 — 20 percent — fewer juveniles have faced criminal complaints and 331 fewer juvenile, also 20 percent, faced felony charges. Overall, there are 10 percent fewer young Iowans entering the adult correctional system. Cady cited progress in protecting families with the continued implementation of family treatment courts in every judicial district. Likewise, the implementation of changes in civil litigation is helping to reduce the time and expense involved in all civil cases. An expedited track for civil suits of less than $750,000 will enable those cases to be resolved in a year or less, he said. He also reported that Iowa's electronic, paperless system will be operational in all 99 counties by June 30 making Iowa the first court system in the nation to have a fully electronic, paperless process for all cases at every level. It now has more than 1 million electronically filed cases. Resolving racial disparity may not be as easy as implementing new technology, however, said Iowa City attorney Bruce Walker, president-elect of the Iowa Bar Association. He called it important for Cady to raise the issue of overrepresentation of a "small minority who are patently obvious." "Nobody has the answer," Walker said, but appreciated Cady's mentions of training efforts in Johnson County that involve personnel from the courts, law enforcement, schools and others. Rep. Gary Worthan, R -Storm Lake, who chairs the Justice Systems Appropriations Subcommittee, called racial disparity a legislative concern, "but I don't know if we have a handle on whether they are being treated differently. I don't know whether we've got an answer for that." While "one-off cases" showing that a white defendant and a minority defendant were treated differently, Worthan's not sure lawmakers have the data to document discrimination. The question that has to be asked, according the Senate Judiciary Committee Chairman Steve Sodders, D - State Center, a Marshall County deputy sheriff, is `Is this person a danger to the public?"' He has talked to Cady about meeting with justices to discuss changes to "smartly do this." For him, that includes addressing mental health and drug use issues. "If we don't fix those things, I can put you in prison but you will come out and do the same things," Sodders said. Baltimore also would welcome the justices' input. "I think it's a multifaceted problem that will require a multifaceted solution," he said. "The bottom line for me is does the Legislature pass criminal sentencing laws that protect the public without regard to skin color. "I think we do, but if we can establish that somehow we need to make change, then that's something we need to look at," he said. The full text of Cady's speech can be found at www.iowacourts.gov. 01-15-15 1: Marian Karr IP6 From: Tom Markus Sent: Wednesday, January 14, 2015 2:23 PM To: Marian Karr Cc: Sam Hargadine; Geoff Fruin; Simon Andrew; Eleanor M. Dilkes; Stefanie Bowers Subject: FW: Chief Justice - State of the Judiciary Speech and Newspaper Article Attachments: State_Judiciary_2015.pdf; Wat'loo Courier Article - Chief Justice 1-13-15.pdf For info packet with note to check the page referenced by Sam. From: Sam Hargadine Sent: Wednesday, January 14, 2015 2:19 PM To: Tom Markus; Geoff Fruin; Stefanie Bowers Subject: FW: Chief Justice - State of the Judiciary Speech and Newspaper Article Page 4 talks of Iowa City's efforts to bring down the juvenile disparity arrest rate. This speech was given this morning in Des Moines. From: Kuker, Dave [DHR] [mailto: DAVE. KU KER@iowa.gov] Sent: Wednesday, January 14, 2015 1:46 PM To: Roeder -Grubb, Laura [DHR]; Allen, Andrew; Bair -Waddell, Jacey; Bair -Waddell, Jacey; Beisner, Kile [DHR]; Bennett, Candice L. [JB]; Bonus, Robert; Burkhart, Christy [JB]; Clarke, Stephen [JB]; Ford, Wayne; Foster, Jeanne [DHR]; Illian, Joel; Johnson, Margaret; Johnson, Margaret [IPIB]; Jones, Karen; Kaiser, Jeremy; Klobnak, Roy; Kuker, Dave [DHR]; Malone, Dillon; Michael, Steve [DHR]; Musel, Scott [DHR]; Nesteby, Kathy [DHR]; Ocker, Bill; Quinn, John; Reed, Tony; Rinker, Julie [DHR]; Smith, Carl; Soderstrum, Shauna (shauna.soderstrum@dmschools.org); Thomas, Zachary; Thompson, David; Tibbetts, Jennifer; Walton, Julie; Westercamp, Jeralyn; Wolfe, Douglas [DHS]; Wong, San [DHR]; Cheeks, Kim [DHR]; Edmunds -Wells, Janice [IDPH]; Greenlee, Bob; Hernandez, Stephanie; Lint, Sandy [DHS]; Massey, LaTasha; McKeever, Kevin; Pearson, Stephan [JB]; Perez, Alba [DHR]; Pradhan, Sanjita [DHR]; Spencer, Marvin [DOC]; Spinks, John; Trevino, Miguel M. [JB]; Wauters, John; Frush, Ruth [JB]; Hobart, Scott [JB]; Jensen, Chad [JB]; Niles, Gary [JB]; Rempe, Mike [JB]; Ross, Tim [JB]; Southard, Tom [JB]; Anderson, Melissa [SPD]; Andorfer, Pamela; Barney, William; Berry, Deborah; Block, Daniel [JB]; Day, James; Faries, Cheryl; Felicia Carter (felicia_carter@pathwaysb.org); Ferguson, Tom; Hagasamen, Frank; Hawbaker, Aaron [SPD]; Klenk, Evan [DHS]; Waterloo Comm School District (Supt); Olson, Jeff; Randel, Jaymie; Smith, Berverly; Streich, Jan [DHS]; Thompson, Tony; Trelka, Daniel; Turner, Cora; Turner, Dawn [DHS]; Bordignon, Bernie a. [JB]; Dingbaum, Diane; Feldman, Ann; Fern, Doug; Sam Hargadine; Hopkins, Betty A. [JB]; Loring, Brian; Lovaglia, Valarie [DHS]; Lyness, Janet; Murley, Stephen F.; Poulton, Susie; Schrock, Brandon; Jim Steffen; Sullivan, Rod; Swaim, Jim; Vandenberg, Joan; Whiston, Dorothy; Wilburn, Ross; Wyatt, Christopher [JB]; Abdul- Samad, Ako; Des Moines Independent Comm School District (Supt); Paul Turner; Beck -Cross, Cathy; Boyer, Brian; Caldwell -Johnson; Colby, Linda [JB]; Devine, Betty; Gamble, Arthur [JB]; Gilley, Jamie; McCarthy, William; Miller, Kathy [SPD]; Newkirk, Tom; Penning, Pat [DHS]; Petersen, Roxanne; Rudison, Clair; Sarcone, John; Schott, Tim; Severino, Frank; Tunks, Alan; Van Liew, Fred; Waymire, Steve; Wiley, Ericka; Woods, Arnold; Wright, Ruth; Anderson, Pat [DHS]; Bouska, Tom [DHS]; Boykin, George; Charging, Marilyn; Claeys, Lisa; Denker, Marchelle [SPD]; Frisch, Shane [DHS]; Gausman, Paul; Hensley, Todd [JB]; Jennings, Patrick; Kertels, Joseph [SPD]; Lamere, Frank; Lee, Flora; Madison, Linda; McNeil, Leesa [JB]; Neary, Jeffrey [JB]; Ohman, Matt; Olsen, Mark; Quintanilla, Leticia [DHS]; Young, Doug Subject: Chief Justice - State of the Judiciary Speech and Newspaper Article To: JJAC and Subcommittees — Other Parties From: Dave Kuker Attached is a copy of a copy of Chief Justice Cady's State of the Judiciary Address with was delivered this morning, January 13, 2015 (speech attached). We thought you may be interest. On page four of the speech are remarks specific to minority overrepresentation in the criminal and juvenile justice systems. The speech contains a number of other references to juvenile justice or related issues. We thought you may be interested in the materials. The Waterloo Courier already has a web -based article (see below) regarding the speech. We've attached a PDF file with that article as well. Our apologies if you receive multiple copies of this email. Google Alerts iowa criminal and juvenile justice Daily update • January 14, 2015 NEWS Iowa chief justice warns of racial disparity in criminal justice system Waterloo Cedar Falls Courier Iowa chief justice warns of racial disparity in criminal justice system ... Cady attributed that to juvenile court officers having time to work with young ... Chief iustice cites progress warns of racial disparity in criminal iustice DesMoinesRegister.com system - Quad City Times Full Coverage NED Flag as irrelevant You have received this email because you have subscribed to Google Alerts. Unsubscribe ®Receive this alert as RSS feed Send Feedback 2015 State of the Judiciary Mark S. Cady Chief Justice of the Iowa Supreme Court January 14, 2015 The cover design is a collage of images from the Iowa Supreme Court historic courtroom, the Iowa Senate Chamber, the Iowa House Chamber, and the Judicial Branch Building. The design represents Chief Justice Mark Cady's statement: The three searate branches of government may work in very different ways, but we collectively work as one for the benefit of every Iowan. State of the Judiciary 2015 Madam President, Mr. Speaker, distinguished members of the Iowa General Assembly, Governor Branstad, Lieutenant Governor Reynolds, state officials, colleagues, family, friends, and all Iowans: The assembly of the leadership of all three branches of government in this magnificent chamber underscores the value and success of our shared form of government. It joins with the promise of a new year and stirs a deep respect and reverence for the responsibilities we fulfill together on behalf of the people of Iowa. The three separate branches of government may work in very different ways, but we collectively work as one for the benefit of every Iowan. My job today as chief justice is to inform you and all Iowans of the condition of the Iowa Judicial Branch. The judicial branch is accountable to do its work so that Iowans can see the value of its fair and impartial courts. It is accountable every day for the resources it is given and the important responsibilities with which it has been entrusted. We best meet these obligations by becoming the best court system we can be. I am honored to report the progress the judicial branch has made towards becoming the best court system in the nation and the value of this progress for all Iowans. Both my grandfathers were carpenters. Like others who build with their hands, they could look at their work at the end of the day and see progress since the beginning of the day. Building Iowa's court system consistent with its goals may not reveal progress at the end of every day as easily as the work of a carpenter. It is a long, careful process that requires the hands of many, working every day. But, certain days do come along when progress can be seen and our goals are closer within reach. Again this year, the goals of the judicial branch are to: • Protect Iowa's children; • Provide full-time access to justice; • Operate an efficient, full-service court system; • Provide faster and less costly resolution of legal disputes; • Remain open and transparent; and • Provide fair and impartial justice for all. Let me share with you some specific days of this past year when progress toward achieving our goals could be seen with the clarity of a carpenter at the end of the day. PAI I. Protecting Iowa's Children Two days last year stand out to best describe our progress in protecting Iowa's children. One day in July, I visited with each juvenile court officer in the Iowa City district office. These skilled and devoted professionals shared stories of progress children are making under their supervision, stories told with an enthusiasm that promises greater success for more children. Just a few years ago, the stories told were of caseloads so great that our juvenile court officers could not meet face-to-face with most first-time offenders. With your support of additional juvenile court officers, coupled with the implementation of our risk -assessment and evidence -based practices, we are truly making a difference. Since 2012, the number of juveniles with criminal complaints filed against them has dropped by 2896, a 20% decrease. During this same time, the number of juveniles charged with felony crimes has dropped by 331, a 20% decrease. Today, there are 10% fewer young adults entering the adult correctional system. These statistics demonstrate real progress. Now, our juvenile court officers have the time to give troubled children the specialized services they need while holding them responsible for their actions. Now, our communities are safer. Now, more children avoid a criminal record that too often impedes their future education, employment, or other opportunities for success as young adults. Now, more children have a better opportunity for a better future. In a different but equally powerful way, progress was revealed on a day last September when I happened to run into Tom Southard, the chief juvenile court officer in the second judicial district. I casually asked him how things were going. He paused and gave the most profound response. Drawing on the full measure of his 32 years of service, he expressed his belief that we are providing the best services to children and families ever. His words captured what I had seen in Iowa City two months earlier. They captured the value of helping our children in need and the true value to this state of those who commit their careers to help its children. Juvenile court officers are just one component of the judicial branch's positive interactions with Iowa's children and families. Every day judges decide cases regarding child welfare, adoption, and family reunification. Our Children's Justice Initiative, chaired by Justice Brent Appel of Ackworth, collaborates with the department of human services, department of education, attorneys, judges, service providers, and other stakeholders to find the best ways to serve children and families. This work is essential to the process of protecting our children, and we continue to develop new data -driven approaches for our judges to use to benefit more and more families across Iowa. Overall, these coordinated efforts give our courts the best opportunity for progress in protecting Iowa's children. II. Protecting Iowa's Families Last year, again with your support, we expanded our family treatment courts into every judicial district in the state. We now operate 14 family treatment courts and will continue to add family treatment courts to help even more families in need. As you may recall, last year I shared with you a story of a single mother of two children who had recently graduated from a family treatment court in Sioux City. I read a letter her teenage son wrote to her that expressed how proud he was of her for keeping the family together by overcoming her addictions and putting her life in order with the help of a family treatment court team. After recalling the struggles he faced before his mother entered family treatment court, he wrote, "You have become the mom I've always wanted. I love that you are devoted and willing to change a lot to become the sober, loving, and caring mother you are today." I followed up with the family in November, and I am pleased to report the mother remains committed to her sobriety, maintains stable employment, and has purchased a car. The younger sister is thriving in kindergarten, and the courageous teenager who inspired all of us with his powerful letter to his mother is earning A's and B's at his high school. While this story could not be more compelling and meaningful, many more stories of success could be told this morning, and even more are yet to unfold. But, that November day was the day that could not have better told all of us how family treatment courts change lives for the better—one family, one parent, one child at a time. III. Transforming the Civil Justice System We are also committed to transforming our broader civil litigation system to better meet the needs of litigants and attorneys. Two years ago, Justice Edward Mansfield of Des Moines chaired a committee to study reforms to discovery procedures in civil litigation and the feasibility of a special docket to process civil claims in less time and at less expense to all parties. Twelve days ago, on January 2, a new era in civil litigation in Iowa began. We now have new court rules that should help reduce the time and expense associated with discovery in all civil cases. We also have a new expedited track for civil lawsuits of $75,000 or less that will enable them to be completed, from start to finish, within one year. While January 2 was just the start, that was the day when the judicial branch launched a new model of judicial efficiency to give more Iowans more access to justice. 4 Three additional reforms to our civil justice system are underway that will improve the delivery of justice to Iowans. First, our business court is in the second year of a three-year pilot project and continues to show promise. Justice Daryl Hecht of Sloan has been instrumental in developing and monitoring this project. As part of the effort to improve our business court, in April I met with Secretary of Agriculture Bill Northey and a group of agricultural leaders to discuss new and emerging issues that the business court should be prepared to tackle. We are committed to integrating special expertise into our court system to meet the needs of court users. Second, we are convening a commission of experts to review existing guardianship and conservatorship laws and procedures. The goal is to develop improvements and new safeguards for the services provided to vulnerable adults and children who need help making decisions regarding their personal care, safety, or finances. Right now our court system oversees more than 22,000 active guardianship or conservatorship cases. Each person in each case deserves the best care possible. The project is under the leadership of Justice Bruce Zager of Waterloo, and the task force will include faculty from Iowa's two outstanding law schools. Finally, we are assembling a task force chaired by Justice Thomas Waterman of Davenport to make recommendations for greater consistency, efficiency, and transparency in the resolution of family law cases. These cases are a big portion of our workload, and now is the time to make sure Iowa's court system provides the best possible practices and outcomes for families who need our courts during difficult times. These three projects reflect our efforts to improve the legal system in areas important to all Iowans. They also build on our practice of solving problems with civility and fairness and our practice of listening to the needs and expectations of Iowans. We know we must be willing to listen, measure twice, and try new approaches to provide the best services possible for all Iowans. Together, these projects make today a day when the judicial branch can assure all Iowans that we have been listening and will continue to listen as we build the best court system in the nation. IV. Combating Racial Disparities in the Criminal Justice System Let me turn to the area of criminal law. As I mentioned last year, the criminal justice system in Iowa and across the nation is marked by racial disparities. There is an overrepresentation of African Americans and other minorities in the criminal justice system—from arrest to incarceration. For example, Iowa incarcerates 9.4% of its adult African American males, which is the third highest percentage in the nation. This is a difficult problem, but its complexity must not deter us from »1 finding a solution. This past year the judicial branch began to take steps to better understand and address the persistence of racial disparities. Let me tell you about two days that best describe the steps we have taken and the commitment of this branch to combat the problem. The first day was in July when I met in Iowa City with Judge Deborah Minot, school officials, members of the police department, and community leaders. They are finding new ways to address the racial disparities in the Johnson County juvenile justice system by reducing the number of juvenile complaints in a fair way that holds youths accountable without compromising community safety. Racial disparity is found in this statistic: 10% of all youth living in Johnson County are African American, but African American youths make up 54% of Johnson County school arrests. With training and resources from Georgetown University, the Iowa City community is seeking to reduce racial disparities and its consequences by implementing pilot projects to reduce school referrals to juvenile court and divert low-risk teenagers into community supervision to avoid formal charges. The data -driven approach has invigorated the schools, police department, juvenile judges, juvenile court staff, and community providers with the promise of all that can be achieved by its success. It separates those teenagers who have just not yet grown up from those who need more intense services, giving both a better opportunity for a better future. The collaborative effort began in August, and we await the results of its first year of operation. The second day was in November when I attended a judicial training session with more than 100 judges, where representatives of the NAACP presented data on racial disparities in the criminal justice system and its impact on society. We are gathering information and searching for ways to bring the promise of equal justice to everyone. The training the judicial branch provides to all staff, including new judges and magistrates, will now include education on recognizing implicit biases that may often contribute to the disparities. We will continue this training and will continue to work with others to do what we can to eliminate racial disparities in the criminal justice system. Iowa may be a leader in the nation in the statistics showing racial disparities in its criminal justice system, but those two days were days that showed Iowa can also lead the nation in finding solutions to end racial disparities. V. Serving Iowans and Leading the Nation with Technology Let me turn to the day last year that may best describe our progress in providing Iowans with an efficient, full-service court system that utilizes technology to its greatest advantage. During C.1 the last four years, we have been building and implementing a completely paperless court system, known as EDMS. December 4 was the day when the four -millionth legal document was electronically filed in our court system. We now have more than one million electronically filed cases. December 4 was also the day when I was informed that EDMS will be operational in all 99 counties by June 30 of this year, six months ahead of schedule. Iowa will be the first court system in the nation to have a totally electronic, paperless process for all cases at every level. Justice David Wiggins of West Des Moines and Appellate Clerk of Court Donna Humpal have been instrumental in implementing the appellate EDMS process and bringing the appellate courts into the 21St century. Today, all the cases of an appellate judge are contained in a 6 -inch by 9 -inch tablet. Truly transformational events have come along infrequently in our history, and this age of technology is one of them, but we have only begun to scratch the surface. For example, we are looking to integrate mobile technology into our court system that will simplify access to court information for jurors, judges, attorneys, and all Iowans. December 4 did not signal the end of a project but the beginning of a new era filled with new transformational innovations that will improve the delivery of justice and even justice itself. VI. Enhancing Courthouse Safety and Security While some days can be used to mark milestones of progress, other days may deliver problems, even tragedy. One such day was September 9, when there was a shooting in the Jackson County Courthouse. Our county courthouses across the state hold a proud and dignified stature in our communities. But, courthouse business, both court and other county services, can at times be adversarial and give rise to the fear of violence, and even violence itself. Every courthouse employee and visitor in this state deserves to feel safe and be safe. While courthouse security is a problem involving state and local governments, the judicial branch has joined hands with the Iowa State Association of Counties to take the steps necessary to make every courthouse in Iowa safer and more secure. We have completed surveys to determine the current levels of security in each courthouse and have started to provide training to those who work in our courthouses and other state and county buildings. We will broaden our efforts and look forward to working with all segments of state and local government to make all public buildings safe. While the day of the Jackson County shooting was a tragedy, that was the day when tragedy was turned into an unwavering commitment to do everything possible to make sure every place of justice is a place of safety. 7 VII. The Promise of Justice for All Finally, let me place the progress of the judicial branch in context. The progress in building a better court system is only accomplished with the help of the judges across this state, judges who must find the time each day to carefully decide the difficult and important issues the people of Iowa bring into our courtrooms. The judges and magistrates of this state do this work today with the honor and conviction of the best judges that preceded them and with all the wisdom we could ever hope would be found in a justice system. It is these judges—my six colleagues on the supreme court, the judges of the court of appeals, and all judges and magistrates in this state—who are making this progress possible and the promise of justice for all inevitable. I have relied on only a handful of days to describe the progress the judicial branch has made during the past year to build a better court system. I have turned to a few days to describe some of the work yet to be accomplished. Fair and impartial justice for all is our mission. Everyone deserves to see the court process as fair and just, even if some will not see the justice in the results in the same way at the same time. While each day may not reveal our progress to all, each day is our opportunity to bring justice to Iowans through the work of judges and court staff. The architects of our grand government left for those who would follow to be the builders and carpenters. The blueprints bestowed challenge us to innovate and inspire us to do our best. It is today that the judicial branch continues to build the system of justice envisioned by its architects to benefit all people, so that one day the arc that bends towards justice and equality will be inscribed full circle to become but a point, a single point where we all stand, a point seen and felt by all with the clarity of a carpenter. Thank you. Iowa chief justice warns of racial disparity in criminal justice system Page l of 3 WC! P COUM*ERIER�� {9 Elk. am NliOa{ On Local / Iowa Bill Iowa Live State & t11,111bg Politics Tracker Politics Updates Stories 1 Homel14.01-.114.11kil"N. Iowa chief justice warns of racial disparity in criminal justice system kwa Supreme Coul Chief Justice Mark Cody 2hours ago • By James Lynch (1)Commnmc DES MOINES 1 Iowa Chief Justice Mark Cady highlighted progress the Judicial Branch is making in protecting children and families, making the Court system more efficient and utilizing technology to provide Iowans with an efficient, full-service court system. He also warned of the over -representation of African Americans and other minorities in the criminal justice system and said more security measures are needed to protect the people who work and visit Iowa Courthouses. In his fourth annual Condition of the Judiciary, Cady said the task of building *the best Court system In the nation' is similar to the work of his grandfathers, who were Carpenters. http://wcfcottrier.cont/newsAocal/govt-and-politics/iowa-chief-justice-warns-of-racial-disp... 1114/2015 Iowa chief justice warns of racial disparity in criminal justice system Page 2 of 3 'Like others who build with their hands, they could look at their work at the end of the day and see progress; he told a joint session of the Iowa House and Senate. Building a court system may not reveal progress as easily as the work of a carpenter, bul'each day is our opportunity to bring justice to io warn through the work of our judges and court staff.' Progress. Cady said, can been seen in In the reduction of juveniles facing criminal complaints and felony charges. Since 2012, 2,898 -- 20 percent -- fewer juveniles have faced criminal complaints and 331 fewer juvenile, also 20 percent, faced felony charges. Overall, there are 10 percent fewer young Iowans entering the adult correctional system. Cady attributed that to juvenile court officers having time to work with young Iowans and provide them with the specialized services they need. -Now our communities are safer,' he said, and fewer juveniles have criminal records that can hinder their education and employment opportunities. Cady cited progress in protecting families with the continued Implementation of family treatment courts in every judicial district. Likewise, the Implementation of changes in civil litigation Is helping to reduce the time and expense Involved in all civil cases. An expedited track for civil suits of less than $750,000 will enable those cases to be resolved in a year or less, he said. Cady also met with Iowa Ag Secretary Bill Northey and others to discuss emerging issues the business court should be prepared to tackle. Over the past year, the court system has taken steps to address the over -representation of blacks and other minorities In the criminal justice system. Iowa jails 9.4 percent of Its adults African American males, which is the third highest in the nation, Cady said. 'This is a difficult problem, but its complexity must not deter us from finding a solution,' Cady said He also warned that steps must be taken to Improve security at courthouses. In September, he reminded lawmakers, there was a shooting in the Jackson County Courthouse In Maquoketa. While that was a day of tragedy, he said, it was'lurned Into an unwavering commitment to do everything possible to make sure every place of justice Is a place of safety.' The full text of Cady's speech can be found at wwwJcwacourts.9ov. Copydabt 2015 Wetedoo Ceder Fella Cv.W. AN ri" rerervad. This material may not be Dubliotwd. broedcaet, rewritten or udietri uled. Tags African American, Criminal Justice, While People, Mark Cady, Bill Northey More Political News Stories http://wcfcourier.com/news/local/govt-and-politics/iowa-chief-j ustice-warns-of-racial-disp... 1/14/2015 NIX [;A Capitol digest Road Waterloo lawmaker Franklin County Lampe wins Waverly work, judiciary. again promoting pursues adult -use council seat in youth }obs legalizing fireworks ordinance special vote http://wcfcourier.com/news/local/govt-and-politics/iowa-chief-j ustice-warns-of-racial-disp... 1/14/2015 Raise the Gas Tax to Fix America's Roads - NYTimes.com ��e�',e�r�ark�#riue8 http://nyli.ms/ 1 DJMHX 1 SundayReview j EDITORIAL Page I of 2 FROM THE CITY MANAGER ' 1P7 Raise the Gas Tax to Fix America's Roads By THE EDITORIAL BOARD JAN. 10, 2015 Gasoline prices have fallen. more than 40 percent since the end of June thanks to the collapse of global oil prices. That makes this the perfect time for Congress to overcome its longstanding terror of offending the nation's motorists and raise the tax on gasoline and diesel fuel. The results could only be beneficial: for the nation's roads, bridges and transit systems, which badly need repair; for the budget; and, to the extent that higher taxes encourage greater fuel efficiency, for•the climate. The federal excise tax of 18.4 cents per gallon on gas and 24.4 cents on diesel has not been increased since 1993, That has severely shortchanged. the Highway Trust Fund, which is expected to run out of money in May if Congress does not transfer more into it or raise fuel taxes. If the federal tax on gasoline had simply kept up with inflation, it would. be 30 cents today. There is little doubt that the nation's road and transit systems could use more help. The American Society of Civil Engineers gave them a nearly failing grade of D in 2013; the state of bridges is somewhat better, earning a C -plus. The country's inadequate road and transit systems cost it billions through increased delays, extra. fuel costs and. auto repair bills. Poor road conditions are also said to play a significant factor in about one-third of all traffic fatalities, or about 1o,000 deaths a year. Some lawmakers, including some Republicans, are concerned enough about these trends to discuss an increase in fuel taxes. Senator Bob Corker, Republican of Tennessee, has proposed increasing the tax, and Senator James Inhofe, Republican of Oklahoma and a big supporter of the energy industry, has said he is willing to consider it. Some state leaders are also considering raising their own fuel taxes. Lawmakers in Michigan have put a gas tax increase on the ballot for a May election, and: Iowa lawmakers are also talking about a higher tax. http://www.nytimes.com/2015/01 / 11 /opinion/sunday/raise-the-gas-tax-to-fix-americas-roads.html... 1/12/2015 Raise the Gas Tax to Fix America's Roads - NYTimes.com Page 2 of 2 The Obama administration has not thrown its support behind an increase because it is afraid, it seems, of political blowback. A White House spokesman said last week that the administration. would prefer to find the money for roads, bridges, transit and other public works by closing corporate tax loopholes. That approach would require a much larger compromise with Republicans on tax policy, which seems unlikely. More important, it would not create the kind of dedicated and ongoing source of revenue the country's transportation system needs. A modest increase in the gas tax phased in over a few months or a year would hardly be noticeable to most Americans, especially now that drivers have seen the cost of gasoline fall so much and so quickly — although some way should be found to offset the tax increase for low-income Americans, who would suffer most. The average retail price of gasoline in the United States was $2.308 a gallon for the week ended Jan. 5, according to the Energy Information Administration; that is down from $3.778 at the end of June. The E.I.A. estimates that the average American household will spend $550 less on gas this year compared with 2014. The Congressional Budget Office estimated last year that Congress would have to raise fuel taxes by between 10 cents and 15 cents a gallon to meet all of the obligations of the Highway Trust Fund. If lawmakers went with a 15 -cent hike, that would add just $3 to the cost of a 2o -gallon fill -up once the increase was fully phased. in. To put that into context, Americans are saving nearly $30 on average for every 20 gallons of gas they buy thanks to the drop in oil prices. That is a small price to pay for better roads, bridges and transit systems. Meet The New York Times's Editorial Board » A version of this e litonal appears in print on .lant.rary 1.7., 20.1-5, on pare: SRI 0 of the: New York edition with the: headline: Raise the Gas Tax to Fix Arnerk..<.r's Roads. © 2015 The New York Times Company http://www.nytimes.com/2015/01/1 I/opinion/sunday/raise-the-gas-tax-to-fix-amerieas-roads.html... 1/12/2015 From: Tom Markus Sent: Wednesday, January 14, 2015 12:07 PM To: Marian Karr Cc: Geoff Fruin; Simon Andrew Subject: FW: update on project Attachments: Jan 2015 update on project.pdf Please add to the info packet. From: Simon Andrew Sent: Wednesday, January 14, 2015 8:00 AM To: Tom Markus; Geoff Fruin Subject: FW: update on project fyi From: Liz Ford Sent: Wednesday, January 14, 2015 7:47 AM To: Simon Andrew; Doug Hart; Kumi Morris Subject: update on project Attached is the latest update I am sending to our project partners. Liz Liz Ford Animal Services Supervisor Iowa City Animal Care & Adoption Center www.icanimalcenter.org 319-356-5295 1 January 12, 2015 Happy New Year! Here is the first 2015 Animal Center building project update The framers are finishing setting trusses and continuing progress on framing out the interior room walls. Some of the SIPS panels that form the roof are set as well. Structural insulated panels (SIPS) are high performance building panels that are strong, energy efficient, and cost effective. Once the SIPS are in place, the roofing material will cover them- getting the building closer to being "enclosed" and the interior protected from the environment. Next, subcontractors will move inside and begin installing HVAC, plumbing, and electrical equipment If you have any questions, please do not hesitate to contact me at (319) 356-5296 or liz- f o rd Ca i o w a -c i t v. o re. Best Regards, Liz Liz Ford Animal Services Supervisor Iowa City Animal Care & Adoption Center The trusses are carefully guided through the construction and set into place with a crane. Framing gives us more of an idea of how the rooms will take shape. This is the view down the staff corridor, with access to animal holding areas and medical/surgery rooms. This is the small mammal room. It's very exciting to see a room devoted to the little critters! Separation of species is better for the animals, and safer for the public and staff. IP9 POSTMASTER IOWA CITY 230 Magowan Ave'!a City To whom it may concern, It is now word of mouth that the PO will move to the "Tuesday Morning "site in April. May I ask what other arrangements have been made for those who do not have a car at the ready— like the City of IC, the Courthouse, the faculty and the students of the University of Iowa? There is a lease option at the Kennedy Square which might be better than nothing. The business acumen of the USPS is astounding! Most businesses try to please their customers and to make services easier to obtain. If someone has a parcel [or letter] to send overseas- as many students do- how should they reach you new office? One cannot use the desk at the Iowa Book—which is not routinely staffed and because they do not do overseas. What should students do to pick up "Held Mail"- are they supposed to take an hourly bus down to the office- or will there be a city office? I have asked for later pickups from boxes or better distribution but have been told you are short of boxes. As trucks are going to the PO by 5pm why is not possible to have mail collected later. I often miss our postman and want to get a letter away — and even now must drive to the PO to catch the mail. I certainly will not be able to go to the 'office". This location will be duplicating mush of what Hy.Vee offers already. You may find most go there. UPS offers services to the customers- would it not be smart to see the writing on the wall and do the same- eg offer copy services, more boxes and also books of stamp's -outside the PO! ! I would be prepared to lose Saturday delivery but weekday business delivery must be made accessible. I have written to your office 4 times now and once included a self addressed envelope. I could expect an answer- as a 40 year resident of Iowa City. I lookforward to . hearing about your improved business plans. Ms. Sonia Ettinger. ^30 Magowan Ave. Fowa City, IA 52246-3512 From: Mark Signs <mark@bigguyhomes.com> Sent: Tuesday, January 13, 2015 3:01 PM To: Matt Hayek; Susan Mims; Michelle Payne Cc: Council; Kingsley Botchway; Rick Dobyns; jthrogmo@yahoo.com; Terry Dickens; Jeff Davidson; Wendy Ford Subject: Comment on Tax Givaways Dear members of the Economic Development Committee: I was disappointed to learn that you have recommended to the City Council the passage of yet another giveaway to a local student housing developer. As I stated in another recent letter to all Council members, I am of the strong opinion that developers of student housing in this area DO NOT NEED or deserve public assistance to build these facilities. Student rental housing is the CASH COW of local real estate. The few companies that have cornered the local student housing market are making millions in profit from those ventures. They don't need our public support! The tax dollars they are being given for these projects are needed, more and more, to support the ever -strained city budget. These developers will do just fine without these tax money giveaways. This is evidenced, in part, by the excessive prices they are willing to pay for the land. Make no mistake — student housing developers have single-handedly (and artificially) driven up the cost of land close to downtown and campus to UNSUSTAINABLE levels. This has also made the land unattainable to the average small business owner or others who mi¢ht wish to rent or build in the areas near downtown and campus. And we wonder why we can't attract more retail, service and office businesses to downtown? We are rapidly approaching a time (or are probably already there?!) when most buyers/developers (read: average small business people) will be unable to afford to build near downtown or campus due to these artificially inflated land values. The only developers who WILL be able to build in these areas are student housing developers or others (like a hotel builder?!) who need larger and larger incentives from the city to build their projects. We are rapidly falling down the proverbial rabbit hole! Let me give you two examples of the unsustainable prices being paid for land by these local student housing developers: The most recent is for the project proposed (and supported by you) at 316 Madison. Just this past fall, the developers of this project — local student housing barons — paid $1.9 million for a 12,750 sq. ft. lot (that has a building on it that they plan to tear down). That's $149 per square foot, or the equivalent of $6.485 MILLION per acre! And that's nearly SIX TIMES the relative equivalent amount that was paid earlier last year for land for another student housing development that has received city assistance. I am referring, of course, to the purchase of a .537 acre parcel of land at the corner of Benton Street and South Dubuque. This parcel was purchased for $625,000, or the EQUIVILENT OF OVER $1.1 Million an acre!!! (And, again, that does not include the cost of demolition of an existing building and renovation of another historic building.) At the council's work session on January 6th, a council member (I can't recall exactly who, to be honest) commented that it was actually the SELLER of these properties that made the profit on the land sale. This is certainly true. (The seller of the $1.9 Million lot at316 Madison bought the property for $110,000 in 1997.) And yet, we have student housing developers who are WILLING TO PAY these EXORBITANT PRICES for BARE LAND on which to build their student rental housing. If student housing developers are willing to pay that much for a piece of land, that should tell us how confident they are that they will make a lot of money by building on it. These student housing developers fully expect to make a healthy, long-term profit too or they wouldn't be doing what they do. Again, student housing developers DO NOT NEED our public resources to do what they do! But the rest of Iowa City does!! Most sincerely, Mark Signs 1825 Hollywood Blvd Iowa City, IA 52240 Phone: 319-325-7750 Auditor'S Report Released For City Financial Statements For Fy14 A -Z Index Residents Business Government Visitors ICaov.or4 Home a News Page 1 of 1 Auditor's Report Released For City Financial Statements For Fy14 Posted on Wednesday, January 14, 2015 at 12:29 PM Eide Bailly LLP, Certified Public Accountants, have released an audit report on the financial statements of the City of Iowa City for the fiscal year that ended June 30, 2014. The report shows City revenues for FY14 totaled $147,552,000, while expenses for the year totaled $128,267,000. Sources of revenue included $50,551,000 in property taxes, $31,626,000 from operating and capital grants and contributions, and $46,925,000 in charges for services. Expenses included $61,159,000 for business activities, $22,721,000 for public safety, $16,586,000 for culture and recreation, $10,059,000 for community and economic development, and $8,258,000 for public works. The City's Finance Department has also submitted its Comprehensive Annual Financial Report to the Government Finance Officers Association of the United States and Canada (GFOA) for consideration for an award of excellence. The Certificate of Achievement for Excellence in Financial Reporting, the highest form of recognition for state and local financial reporting, has been awarded to the City of Iowa City for the past 29 years. Copies of the Comprehensive Annual Financial Report and the auditor's report are available for review in the Iowa City Public Library at 123 S. Linn Street or in the City Clerk's office at City Hall, 410 E. Washington Street. The documents are also posted online at www.icaov.org/cafr. For more information, contact Nicole Davies, City Controller, at 319-356-5085 or e-mail nicole-davies(Miowacitv.org. A -Z Index Residents Business Government Visitors IA 52240 Phone(319)356-5000 Citizen Service Center Transit Routes News E -Subscriptions Jobs Calendar Store Contact Information Name: Nicole Davies Email: Send Mail Phone: 319-356-5085 Attached Images An audit report on the City of Iowa City's financial statements for FY14 has been released. Contact Information Web Policies City Employee Resources Copyright © 2006-2012 City of Iowa City 410 E Washington St., Iowa City, http://www.icgov.org/apps/news/?newsID=10251 1/15/2015 EideBailly. CPAs & BUSINESS ADVISORS December 11, 2014 To the Honorable Mayor and Members of the City Council City of Iowa City, Iowa We have audited the financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City of Iowa City, Iowa, for the year ended June 30, 2014. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards, and OMB Circular A-133, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated May 8, 2014. Professional standards also require that we communicate to you the following information related to our audit. Significant Audit Findings Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City of Iowa City are described in Note 1 to the financial statements. During the year ended June 30, 2014, the City adopted GASB 65, Items Previously Reported as Assets and Liabilities. The adoption of this statement resulted in the reclassification of items previously reported in liabilities as deferred revenues. These items are now reported in deferred inflows of resources as unavailable revenues. No other significant new accounting policies were adopted, and the application of other existing policies was not changed during the year ended June 30, 2014. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the City's financial statements were: Management's estimate of incurred but not reported health, property, liability, and workers' compensation insurance liabilities are based on third -party administrator's calculations and estimates. We evaluated the key factors and assumptions used to develop incurred but not reported liabilities in determining that they are reasonable in relation to the financial statements taken as a whole. Management's estimate of the other postemployment benefits is based on a calculation of actuarially determined contributions for health insurance benefits. We evaluated the key factors and assumptions used to develop the other postemployment benefits liability in determining that it is reasonable in relation to the financial statements taken as a whole. www.eidebailly.com 1545 Associates Dr., Ste. 101 1 Dubuque, IA 52002 1 T 563.556.1790 1 F 563.557.7842 1 EOE To the Honorable Mayor and Members of the City Council City of Iowa City, Iowa Page 2 Management's estimate of the landfill closure and postclosure care liability is based on engineering cost studies and capacity estimates. We evaluated the key factors and assumptions used to develop the landfill closure and postclosure care liability in determining that it is reasonable in relation to the financial statements taken as a whole. The financial statement disclosures are neutral, consistent, and clear. Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. There were no such misstatements noted in performing the audit. Disagreements with Management For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor's report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated December 11, 2014. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditor's opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants. Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City's auditors. However, these discussions occurred in the normal course of our professional relationship, and our responses were not a condition to our retention. To the Honorable Mayor and Members of the City Council City of Iowa City, Iowa Page 3 Other Matters We applied certain limited procedures to the management's discussion and analysis, the budgetary comparison schedule, and schedule of funding progress, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on the combining nonmajor fund financial statements and the schedule of expenditures of federal awards, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. We were not engaged to report on introductory and statistical sections, which accompany the financial statements but are not RSI. We did not audit or perform other procedures on this other information and we do not express an opinion or provide any assurance on it. This information is intended solely for the use of the Mayor, City Council, and management of the City of Iowa City, Iowa, and is not intended to be, and should not be, used by anyone other than these specified parties. Sincerely, EIDE BAILLY LLP Dubuque, Iowa Y _- ��MiA.='WI WIN On the cover In 2014, the City of Iowa City completed its $50 million Wastewater Treatment Plant expansion project, the largest public works project ever undertaken by the City. The work involved permanently shutting down operations at the 80 -year old North Plant, located on South Clinton Street, and expanding the newer South Wastewater Treatment Plant on Napoleon Street, south of Iowa City. The plant is state-of-the-art, utilizing innovative modern designs and natural bioprocesses that are inspired by nature to treat the wastewater and return it to the Iowa River. Unlike the hazardous chemicals that were used in the past, these eco -friendly processes ultimately protect our community and our environment, including the restored wetlands and prairie that surround the facility, where grasses, wildflowers, birds and wildlife abound. COMPREHENSIVE ANNUAL FINANCIAL REPORT CITY OF IOWA CITY, IOWA FOR THE FISCAL YEAR ENDED JUNE 309 2014 PREPARED BY: FINANCE DEPARTMENT CITY OF IOWA CITY, IOWA CITY OF IOWA CITY, IOWA TABLE OF CONTENTS June 30, 2014 Page INTRODUCTORY SECTION Tableof contents................................................................................................................................ 1 Letterof transmittal............................................................................................................................ 3 Certificate of Achievement for Excellence in Financial Reporting ................................................... 13 Cityorganizational chart.................................................................................................................... 14 Cityofficials....................................................................................................................................... 15 II IcncCal /:\ 1%9 BE" Y 0]►I INDEPENDENT AUDITOR'S REPORT......................................................................................... 17 MANAGEMENT'S DISCUSSION AND ANALYSIS.................................................................... 21 BASIC FINANCIAL STATEMENTS 92 Government -wide fmancial statements Statementof net position............................................................................................................. 34 Statementof activities.................................................................................................................. 36 Fund fmancial statements Balance sheet — governmental funds............................................................................................ 38 Reconciliation of the balance sheet of the governmental funds to the statement of net position 40 Statement of revenues, expenditures, and changes in fund balances — governmental funds ....... 42 Reconciliation of the statement of revenues, expenditures, and changes in fund balances of governmental funds to the statement of activities..................................................................... 44 Statement of net position — proprietary funds.............................................................................. 46 Statement of revenues, expenses, and changes in fund net position — proprietary funds ............ 48 Statement of cash flows —proprietary funds................................................................................ 50 Statement of fiduciary assets and liabilities................................................................................. 52 Notes to fmancial statements.......................................................................................................... 54 REQUIRED SUPPLEMENTARY INFORMATION Budgetary comparison schedule — budget and actual — all governmental funds and enterprise funds —budgetary basis..................................................................................... 86 Budgetary comparison schedule —budget to GAAP reconciliation ................................... 88 Note to required supplementary information — budgetary reporting ................................... 89 Required supplementary information — schedule of funding progress for health and dental plans............................................................................................................. 90 K6155 III1►11►[�1\►1�11►1�]►�/I�IIIU\IL11011 OW."No Eu I Nee Combining balance sheet — nonmajor governmental funds............................................................ 92 Combining statement of revenues, expenditures, and changes in fund balances —nonmajor governmentalfunds...................................................................................................................... 93 Combining statement of net position — nonmajor enterprise funds ................................................ 96 Combining statement of revenues, expenses, and changes in fund net position —nonmajor enterprisefunds............................................................................................................................ 97 Combining statement of cash flows —nonmajor enterprise funds .................................................. 98 Combining statement of net position — internal service funds ........................................................ 100 Combining statement of revenues, expenses, and changes in fund net position —internal service funds............................................................................................................................................. 101 1 CITY OF IOWA CITY, IOWA TABLE OF CONTENTS June 30, 2014 Page COMBINING AND INDIVIDUAL FUND STATEMENTS (continued) Combining statement of cash flows — internal service funds.......................................................... 102 Statement of changes in assets and liabilities — agency funds......................................................... 104 STATISTICAL SECTION (UNAUDITED) Netposition by component................................................................................................................. 107 Changesin net position...................................................................................................................... 108 Fund balances — governmental funds................................................................................................. 110 Changes in fund balances — governmental funds............................................................................... 111 General government tax revenues by source...................................................................................... 112 Assessed and taxable value of property.............................................................................................. 113 Property tax rates — direct and overlapping governments.................................................................. 114 Property tax budgets and collections.................................................................................................. 115 Principaltaxpayers............................................................................................................................. 116 Principal water system customers...................................................................................................... 118 Sales history and total water charges.................................................................................................. 119 Principal sewer system customers...................................................................................................... 120 Sales history and total sewer charges................................................................................................. 121 Ratios of outstanding debt by type..................................................................................................... 122 Ratios of general obligation bonded debt to assessed value and net bonded debt per capita ............. 123 Ratio of annual debt service expenditures for general bonded debt to total general governmental expenditures..................................................................................................................................... 124 Computation of direct and overlapping debt...................................................................................... 125 Legal debt margin information........................................................................................................... 126 General obligation debt annual maturity schedule............................................................................. 127 Schedule of revenue bond coverage................................................................................................... 128 Revenue debt annual maturity schedule............................................................................................. 129 Revenue debt annual maturity by funding source.............................................................................. 130 Demographic and economic statistics................................................................................................ 132 Principalemployers............................................................................................................................ 133 Full-time equivalent city government employees by function........................................................... 134 Operating indicators by function........................................................................................................ 136 Capitalassets by function................................................................................................................... 138 COMPLIANCE SECTION 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 AuditingStandards............................................................................................................................. 141 Independent auditor's report on compliance for each major federal program and report on internal control over compliance required by OMB Circular A-133............................................................... 143 Schedule of expenditures of federal awards....................................................................................... 145 Notes to the schedule of expenditures of federal awards................................................................... 150 Schedule of findings and questioned costs......................................................................................... 151 Summary schedule of prior federal audit findings ............................................................................. 155 2 December 11, 2014 To the Citizens, Honorable Mayor, Members of the City Council and City Manager City of Iowa City, Iowa It 1 ®02 CITY OF IOWA CITY The Comprehensive Annual Financial Report (CAFR) of the City of Iowa City, Iowa (the City) for the fiscal year ended June 30, 2014 is submitted herewith in accordance with the provisions of Chapter 11 of the Code of Iowa. The City's Finance Department prepared this report. Responsibility for both the accuracy of the data presented and the completeness and fairness of the presentation, including all disclosures, rest with the City. I believe the information, as presented, is accurate in all material respects and presented in a manner designed to fairly present the financial position and results of operations of the City. All disclosures necessary to enable the reader to gain an understanding of the City's financial affairs have been included. This report consists of management's representation concerning the finances of the City of Iowa City. Management assumes full responsibility for the completeness and reliability of all of the information presented in this report. To provide a reasonable basis for making these representations, management of the City has established a comprehensive internal control framework that is designed both to protect the government's assets from loss, theft, or misuse and to compile sufficient reliable information for the preparation of the City's financial statements in conformity with accounting principles generally accepted in the United States of America (GAAP). Because the cost of internal controls should not outweigh their benefits, the City's comprehensive framework of internal controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement. As management, we assert that, to the best of our knowledge and belief, this financial report is complete and reliable in all material respects. The CAFR reflects all funds of the City in accordance with standards set by the Governmental Accounting Standards Board (GASB). In 1999, GASB adopted Statement No. 34, Basic Financial Statements — Management's Discussion and Analysis — For State and Local Governments. The final effective date for the implementation of GASB No. 34 for the City of Iowa City was June 30, 2003. This report complies with those standards. This statement significantly changes governmental financial reporting in order to bring it closer to a private sector model. The City implemented GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions effective with the June 30, 2011 financial statements. Fund balances for the governmental funds are reported in classifications that comprise a hierarchy based on the extent to which the government honors constraints on the specific purposes for which amounts in those funds can be spent. The classifications include: nonspendable amounts that are not in spendable form or the City is legally or contractually required to be maintained intact; restricted amounts contain restraint on their use externally imposed by creditors, grantors, contributors, or laws or regulations of other governments, or imposed by law through constitutional provisions or enabling legislation; committed amounts can only be used for specific purposes imposed by formal action of the government's highest level of decision-making authority; assigned amounts 3 are intended to be used for specific purposes; and the unassigned fund balance is the residual classification for the General Fund. Chapter 11 of the Code of Iowa requires an annual audit to be performed. The independent public accounting firm of Eide Bailly LLP was selected by the City. In addition to meeting the requirements set forth in Chapter 11, the audit was also designed to meet the requirements of the Single Audit Act of 1996 and related Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments and Non -Profit Organizations. While, the financial statements are the responsibility of the City, the responsibility of the auditor is to express an opinion on the City's financial statements based on their audit. The goal of the independent audit is to provide reasonable assurance that the City's financial statements for the fiscal year ended, June 30, 2014 are free of material misstatement. The audit is conducted in accordance with generally accepted auditing standards and involves examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement preparation. The independent auditor concluded, based upon the audit, that there was a reasonable basis for rendering an unmodified opinion that the City of Iowa City's financial statements for the fiscal year ended, June 30, 2014, are fairly presented in conformity with GAAP. The independent auditors' report on the basic financial statements and combining fund statements and schedules is included in the financial section of this report. As a recipient of federal financial assistance, the City is responsible for ensuring that adequate internal controls are in place to ensure compliance with applicable laws and regulations related to these federal programs. These internal accounting and administrative controls are subject to periodic evaluation by the City's management and the City is required to undergo an annual single audit in conformity with the provisions of the Single Audit Act of 1996 and the U.S. Office of Management and Budget (OMB) Circular A-133, Audits of State, Local Governments and Non - Profit Organizations. Information related to this single audit, including the schedules of federal financial assistance, findings and questioned costs, and independent auditors' reports on the internal accounting and administrative controls and compliance with applicable laws and regulations are included in the compliance section of this report. GAAP require that management provide a narrative introduction, overview, and analysis to accompany the basic financial statements in the form of Management's Discussion and Analysis (MD&A). This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City's MD&A can be found immediately following the report of the independent auditors. Profile of the Government The City of Iowa City was incorporated April 6, 1853. The City is governed by a seven member Council; each member serves a four-year term. Elections are held every two years allowing for continuation in office of at least three members at each biennial election. The Council members are elected at large, with three members nominated from specific districts and the remaining four members nominated at large. The Council elects the Mayor from its own members for a two-year term. The City Council is the legislative body and makes all policy determinations for the City through the enactment of ordinances and resolutions. It also adopts a budget to determine how the City will 13 obtain and spend its funds. The Council appoints members of boards, commissions and committees. The City Manager is the chief administrative officer for the City and is appointed by the City Council. The City Manager implements policy decisions of the City Council and enforces City ordinances. In addition, the City Manager appoints and directly supervises the directors of the City's operating departments and supervises the administration of the City's personnel system. The Manager supervises 526 full-time and 57 part-time permanent municipal employees and 396 temporary employees, including a police force of 79 sworn personnel and a fire department of 64 firefighters. The City Clerk is appointed by the City Council and reports to the Council. The City Clerk's Office administers the City government's documentation, City licenses and permits, and provides information from the Municipal Code and City Ordinances to the public and other City departments. The City Clerk's Office is also responsible for distributing and maintaining accurate records of all City Council proceedings. The Clerk supervises 3 full-time employees and 2 temporary employees. The City Attorney is also appointed by the City Council and works at the direction of the City Council. The City Attorney supervises the City Attorney's Office, including 4 Assistant City Attorneys and 2 other full-time employees. In addition, the City Attorney acts as Chief Legal Counsel to the City Council, City Manager, the various City departments and staff, and most City commissions, committees and boards. The City provides a full range of services including police and fire protection, construction and maintenance of roads, streets and infrastructure, inspection and licensing functions, a municipal airport, library, recreational activities, and cultural events. The City owns and operates its water supply and distribution system and sewage collection and treatment system with secondary treatment also provided. Virtually the entire City has separate storm and sanitary sewer systems. The City operates a municipal off-street and on -street parking system in the downtown area. The City also operates a transit system. The annual budget serves as the foundation for the City's financial planning and control. All departments of the City are required to submit requests for appropriation to the City Manager in October. The City Manager uses these requests as the starting point for developing a proposed budget. The City Manager then presents this proposed budget to the Council for review in December. The Council is required to hold a public hearing on the proposed budget and to adopt a final budget no later than March 15. The appropriated budget is prepared by fund, function (e.g., Public Safety), and department (e.g., Police). The City adopts a three-year financial plan that includes both operations and capital improvements. This three-year plan permits a more comprehensive review of the City's financial condition, allowing analysis of the current and future needs and requirements. During preparation of the plan, careful review is made of property tax levy rates, utility and user fee requirements, ending cash balances by fund, debt service obligations, bond financing needs, capital outlay for equipment purchases and major capital improvement projects. The state requires at least a one-year operating budget. While legal spending control is exercised at a state mandated function level, management control is set at the Department Manager level. Encumbrance accounting is utilized in all funds for budgetary control. Appropriations that are not spent lapse at the end of the year. G Information Useful in Assessing the Government's Economic Condition The City's economic strength is based on the educational sector, medical services, and diversified manufacturing. The University of Iowa and the University of Iowa Hospital and Clinics are the City's largest employers with over 30,800 employees. The University of Iowa had a record high enrollment in fall 2012 of 31,498 students, and the enrollment has held steady with a fall semester 2014 enrollment of 31,387 students. The academic and research missions of the University, along with the health care services provided at its hospitals and clinics, have a tremendously positive economic impact on the area. The City also has a significant number of national and international businesses, including Fortune 500 companies. The City continues to see sustained production in our major local industries; ACT Inc., NCS Pearson, and Proctor & Gamble. While established firms continue to prosper and expand in Iowa City, opportunities are available for growth of new businesses. Continued economic development efforts with the Iowa City and Coralville Chambers of Commerce, private interests, the University of Iowa, other surrounding communities, and participation as a member of the Iowa City Area Development Group, have produced positive results with the retention and expansion of businesses. In addition, Iowa's Creative Corridor is a seven -county alliance surrounding Iowa City and has been identified as one of the major growth areas for new business development in the State of Iowa. This Corridor gives employers workforce access to a region uniquely Iowan, founded with a manufacturing heritage, but actively seeking new frontiers and opportunities in information technology, biotechnology and bioprocessing, renewable energy, insurance and financial services, advanced manufacturing, and educational services. Continued developments within Iowa City and the region have a favorable impact upon the City's economy. As a whole, the City's economy continues to grow, but at a slow pace. The major employers have been able to maintain steady employment during the national recession as evidence in the unemployment rate for Iowa City, which continues to remain low at 3.5% for the month of June 2014, as compared to 4.4% for the State of Iowa, and 6.1% for the national average. The rate of new housing construction increased in comparison to the prior year based on the number of building permits issued. This consisted of 171 new single-family houses in 2013, as compared to 143 in 2012; multi -family dwelling units added to the tax rolls for the year ended December 31, 2013 was 488, compared to 144 in 2012; and mixed commercial and residential developments added in 2013 included 27 residential units. Altogether these additions totaled 5131,775,074 in 2013, versus a total of 566,802,512 in 2012. Permits for commercial construction decreased from 525,758,012 in 2012 to 517,816,062 in 2013. And remodeling permits for residential and commercial increased by 56,216,424 from 2012 to 2013. According to the 2010 census, the population of Iowa City is 67,862. This is an increase of 5,672 or 9.1% as compared to the 2000 census. Iowa City population in 2014 is estimated to be 71,591 by the U.S. Census Bureau. There are many signs that the City remains healthy and vibrant with great promise for the future. The stability of the University of Iowa coupled with historically steady employment by the City's multi -sector base of manufacturing and service industries, helped insulate the City from any significant negative economic impacts of the national recession. The City's property valuations continue to rise and along with the low unemployment rate, this is indicative of the City's relative economic stability. 0 Major Initiatives The City of Iowa City, with the assistance of the University of Iowa's Institute of Public Affairs, completed the City's Strategic Plan. The strategic planning process involved multiple steps, including gathering input from the general public, front-line City staff, department directors, and the City Council. The Strategic Plan established the prevailing organizational priorities as the following: Fostering a more INCLUSIVE and SUSTAINABLE Iowa City through a commitment to: 1. Healthy Neighborhoods 2. A Strong Urban Core 3. Strategic Economic Development Activities 4. A Solid Financial Foundation 5. Enhanced Communication and Marketing The first priority of the City's Strategic Plan is to strengthen and enhance the City's many neighborhoods. An effective stabilization strategy requires a review and analysis of the City's policies, programs, communications, and capital investment decisions that directly shape and influence a neighborhood's character and livelihood. Staff will be focusing on the central planning district neighborhoods; however many aspects of the neighborhood stabilization review will have implications throughout the community. In order to achieve the Council's goal, staff will focus on the land use regulations, public infrastructure and open space, private building stock, nuisance mitigation, open stakeholder communication, and updating planning documents. Projects to further neighborhood stabilization include the UniverCity Neighborhood Partnership, a joint project between the City and the University of Iowa to ensure the neighborhoods around the university remain vital, safe, affordable, and attractive places to live and work for both renters and homeowners by acquiring and rehabilitating homes near the University of Iowa campus for resale as affordable owner -occupied housing. Staff will also be actively working with the Iowa City Community School district to promote increased coordination in school and neighborhood planning as neighborhood schools play a role in neighborhood stabilization efforts. The City also continues to invest in neighborhood parks, trails, and events. The second priority of the Strategic Plan is the development of the city's core areas. Staff is focusing on two distinct geographic areas: Downtown Iowa City and Riverfront Crossings. In 2012, the Iowa City Downtown District (ICDD), a self -supported municipal improvement district, was formed presenting a unique opportunity to bring together property owners, businesses, the University of Iowa, and the City of Iowa City. Staff, in partnership with stakeholders, is working to pursue policies and projects that will more fully realize the potential of the central business district and facilitate new private investment in the area. Some of the ICDD current initiatives include a downtown community gallery for public art and science programs, free Wi-Fi in the Pedestrian Mall, holiday lighting, improved snow removal, downtown ambassadors to assist visitors and maintain public spaces, alley beautification, and a downtown beat cop. The City has also instituted a new parking rate structure, including first hour free to make visiting downtown more convenient. The Park@201 building completed construction in 2014 in downtown Iowa City. The building is adjacent to the city's pedestrian mall and was constructed with the assistance of tax increment financing. The Park@201 is a 14 story mixed use development with 4 floors of commercial space and 10 floors of residential units. Meta Communications, a growing software company, has occupied three floors of the commercial space, and the building is completely occupied. 7 Other buildings that are undergoing major re -development downtown include the historic Midwest One bank building, the Jefferson Hotel, and the conversion of the Wilson building and public space into a 15 story mixed use development. Also known as the Chauncey, the 15 story building will have 8 floors of residential units, a 35 unit hotel, two floors of commercial space, a movie theatre and a bowling alley. The project is anticipated to be S49 million and will be assisted with tax increment financing. The Riverfront Crossing Development Plan is an initiative to revitalize the area south of Iowa City's downtown area. This area was hard hit by the flooding in 2008 and ideas for improving the district were initiated as part of a combined flood mitigation plan. Through a grant from the Partnership for Sustainable Communities, the City created a detailed plan for developing the area. The new neighborhood will feature a waterfront park with walking and biking trails, access to the Iowa River for boating and fishing, a variety of housing options near shopping, restaurants, a state-of-the-art recital hall and recreational facilities and is a short walk to downtown Iowa City and the University of Iowa campus. The Riverfront Crossings Development area is being anchored by a 76.8 acre area comprised of public facilities including the City's north wastewater treatment plant that is located on the east bank of the Iowa River and the southeast corner of the development area. The City received an 58.5 million hazard mitigation grant from the State of Iowa that will allow for the removal of these public facilities and will convert the area into a riverfront park and wetland area. On the north side of the Riverfront Crossing area, the University of Iowa is currently constructing the Voxman School of Music and the University of Iowa Art Museum. Just to the south of these buildings, a mixed use development is underway that will include three components: a public parking facility consisting of approximately 600 parking spaces, the six story Midwest One mortgage center office building, and 28 residential townhome units. Also in this area, a mixed use facility is proposed to be constructed on city owned property at the streets of Court & Linn. The city issued an RFP for the development of this parcel and is in the process of reviewing proposals. Construction on this property is anticipated to begin in 2015. The City Council has also indicated a strong desire to promote private investment and re- development of other targeted areas throughout the community. The areas that are currently being focused on include the Towncrest commercial area, Sycamore Mall and First Avenue, Highway 6/Highway 1 intersection, 420 Street Industrial Park, and Moss Ridge Office Park. In the Towncrest commercial area, City staff is working to facilitate redevelopment of several key properties and a streetscape project that will improve the function and aesthetic appeal of the area. The Towncrest Urban Renewal Area was developed to revitalize the Towncrest commercial district in ways that would serve existing businesses while also drawing new retailers, service providers, and consumers to the area. The first catalyst project approved in the Towncrest Urban Renewal Area was a developer's agreement with MDK Development LLC for the redevelopment of a gas station and a building used for storage at the corner of Muscatine Avenue and William Street. MDK Development LLC purchased both properties, demolished the buildings and has constructed two new buildings with a combined square footage of 14,500. The two buildings will be primarily medical offices — home to Eye Associates and Towncrest Dental. A third commercial condo, approximately 2,000 SF is available for lease/purchase. Total project costs for this development are estimated at 55,200,000. The departure of an anchor tenant at Sycamore Mall presented a great challenge, but also a unique opportunity to reinvent the commercial space. Mall ownership has plans for physical improvements to the property and a new marketing name of Iowa City Marketplace. The Mall ownership has found a replacement anchor tenant that is expected to occupy Mall space in 2015. The City is coordinating significant capital projects in the area that are expected to last two or more construction seasons. These projects include improvements to Sycamore and Lower Muscatine Road, and a grade separation project on First Avenue including new storm sewer and a railroad underpass. These projects, which are underway in different phases, will each have a positive impact on the traffic flows and aesthetics in this commercial district. The Highway 6/Highway 1 intersection is a viable commercial corridor, in large part because of high traffic counts. Staff has focused efforts on the municipal public works and transit property in the area. The City continues to relocate its municipal operations from this area, to convert the area into prime development space. The City's municipal airport is also adjacent to this area, and the City has successfully re -developed a portion of the airport into the North Aviation Commerce Park. The City has received purchase offers on the final four lots which completes the development of all of the lots in the business park. The City has also invested considerable money for infrastructure development in the shovel -ready 420"' Street Industrial Parr This project involved annexing and rezoning 180 acres of land and building the street, water, and sewer infrastructure needed to support industrial businesses. The Iowa City Area Development Group and City staff continue to market this property and respond to inquiries from business and site location consultants. This project's costs were 513,762,000 and were funded through bonds, state grants, road use tax, and wastewater operations. Another business park established for development is the Moss Ridge Office Park. This is a 243 - acre, 18 -lot office research and mixed use subdivision on the northeast edge of the city, just off Interstate 80. Significant infrastructure improvements are necessary to accommodate the planned growth and City staff is working with Moss Office Park owners and adjacent businesses on potential access arrangements to accommodate a phased development approach to this property. Construction of an access road and entrance from the adjacent highway began in 2014. Project costs to build the infrastructure are 54,900,000 and are being funded with state grants and GO bonds. Northgate Corporate Park, adjacent to Moss Ridge Office Park, continues to experience build out and only one vacant lot remains in the park. The City aims to create a strong and sustainable financial foundation that will provide needed stability and flexibility while utilizing taxpayer dollars in the most efficient and responsible manner. hi order to achieve this goal, the City is focusing on two primary areas: new financial policies and strategies that will provide a greater level of financial stability and second, enhance the level of financial analysis presented to the public so elected officials will have a greater information foundation on which to base future decisions. Policies included in this analysis are economic development policies, purchasing policies and procedures, target fund balances, debt service coverage levels, general fund contingency level, and an annual review of rates, user charges and fines. The City has also examined operations where the City is providing subsidized service beyond our borders and has developed plans to ensure the City is being equitably reimbursed for such services. In May 2014, Moody's conducted a review of the City as part of the bond rating process and reaffirmed the City's Aaa bond rating. In their report, Moody said the rating "reflects the City's stable tax base and economy anchored by the University of Iowa... history of favorable financial operations and expected maintenance of healthy reserves, and manageable debt profile." The fifth and final priority of the City's Strategic Plan is enhanced communication and marketing. The City strives to be a high -functioning, customer service orientated organization that actively supports and engages stakeholders through clear, open, and innovative communication methods. A reorganization of staff created a new communication team, which 9 has assumed the responsibilities of the front desk at City Hall and offers front line customer service assistance to visitors and those contacting City Hall via phone or email. The City is working with the University of Iowa to develop a new web site to be launched in 2015, and has introduced a City Facebook and Twitter page. These communication improvements have allowed the City to reach broader audiences and better promote activities, community news, and service information. The City also introduced ICgovXpress; a convenient way for Iowa City residents to request services, ask questions, or submit citizens reports of everything from trash and debris in unkempt yards to abandoned cars, unshoveled walks, and graffiti either online or by downloading the ICgovXpress app to their smart phone. The City has also completed the first phase of implementing enterprise resource planning software (ERP). On July 1, 2013 the financials modules of general ledger, accounts payable, purchasing, and budget went live. The human resources and payroll sections were implemented on January 1, 2014. And the utility billing and revenues portions will be implemented in the spring of 2015. The ERP system will allow for improved internal workflows and internal and external communication. Long-term Financial Planning It is our intent to support the major initiatives through budget appropriations, departmental operations, and employee direction so that the organization as a whole is moving in the same direction. A significant influence in the preparation of the three-year financial plan (FY14 — FY16) is the passage of property tax reform (SF295) by the state legislature. The property tax reform bill has multiple components including a property tax rollback for commercial and industrial property, steadily reducing the taxable value of these property types. The bill establishes a State backfill for lost property tax revenues to the City due to the commercial and industrial rollback beginning in FY15 and then caps the amount at FY17 levels. The cumulative reduction in commercial and industrial property taxes due to this rollback is estimated to be 515,418,000 over the next ten years. The maximum reimbursement from the State would be 514,732,000 for a net loss in revenues of 5686,000. This bill also limits the annual taxable valuation growth of residential and agricultural property to 3 percent, instead of the current 4 percent. Initially, the financial impact will be minimal but over time the consequences of this change will be significant. The effect will be that the taxable percentage of residential property will increase at a slower pace. Without this change, the estimated taxable percentage of residential property would be 60.85% in assessment year 2022. With this provision in place, the estimated taxable percentage in year 2022 will be 55.11%, a reduction of 5.74%. Based on the assessed value of residential property in Iowa City, the cumulative loss is estimated to be 520,772,000 over the next ten years and the City will not receive any money from the State due to lost revenue from this provision. SF295 also establishes a multi -residential property classification that will include mobile home parks, assisted living facilities, and property primarily intended for human habitation. A gradual rollback will be applied to these properties that will basically treat them as residential property, rather than commercial, by the year 2022. The estimated cumulative loss over the next ten years is S 15,505,000 and will not be reimbursed by the State of Iowa. With the implementation of SF295, the City estimates the tax revenue losses to be 5933,500 for FY14 —FY16. Since some of the effects of these reforms are gradual, the magnitude of the losses 10 will not be felt till later years and the total cumulative ten-year loss is anticipated to be 536,963,000, which will significantly affect the City's ability to finance services at current levels without finding other revenue sources. On a more positive note, the City is seeing a small but steady growth in assessed property valuations when compared with prior years. Based on the increase in building permits in 2013, assessed valuations should continue to increase at steady pace in the future. In looking at expenses for the FY14 — FY16 financial plan, the City will generally experience increased expenditures; however at a modest pace. Bargaining unit wage increases are approximately 2% each year, and the budgeted full time equivalents (FTE) has decreased from 623.90 in 2013 to 607.66 in 2015. In addition, public safety pension contribution rates have leveled off and are anticipated to start decreasing. The City has also seen virtually no increase in its health insurance premium rates. In balancing the budget for the three-year period, the City attempted to reduce costs where possible, while continuing to provide high quality services; identify and eliminate redundancies that may exist within the organization; examine existing and potential new revenue sources; promote and plan for economic development and redevelopment throughout the City to ensure strong property values; determine appropriate staffing levels; provide for necessary improvements to existing infrastructure and prioritize capital projects; and uphold fiscal integrity and maintain adequate cash reserves. The City also continues to strive to reduce the City's total property tax levy. For collection year 2013, the levy was 517.269 per 51,000 of assessed value. In 2014, the levy was 516.805, a reduction of 2.7 percent, and in 2015, the levy is 516.705, a reduction of .6 percent. Overall, the City is continuing to look for ways to control operating costs, diversify revenues, and create operating efficiencies. Awards and Acknowledgements The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting (the Certificate) to the City of Iowa City, Iowa for its Comprehensive Annual Financial Report for the fiscal year ended June 30, 2013. The Certificate is the highest form of recognition for excellence in state and local financial reporting. In order to be awarded the Certificate, a governmental unit must publish an easily readable and efficiently organized Comprehensive Annual Financial Report, whose contents conform to program standards. The Comprehensive Annual Financial Report must satisfy both accounting principles generally accepted in the United States of America and applicable legal requirements. The Certificate is valid for a period of one year only. The City has received the Certificate for the last twenty-nine consecutive years. I believe our current report continues to conform to the Certificate requirements and I will submit it to GFOA to determine its eligibility for another certificate. In addition, the City received the GFOA's Award for Distinguished Budget Presentation for its annual appropriated budget beginning July 1, 2014. hi order to qualify for the Distinguished Budget Presentation Award, the City's budget document was judged to be proficient or outstanding in several categories including policy documentation, financial planning, and organization. This is the third consecutive year the City has received this award. 11 Responsibility and Acknowledgments The Department of Finance prepared the Comprehensive Annual Financial Report of the City of Iowa City, Iowa for the fiscal year ended June 30, 2014. The City Council, as required by law, is responsible for the complete and accurate preparation of the City's Comprehensive Annual Financial Report. I believe that the information presented is accurate in all material respects and that this report fairly presents the financial position and results of operations of the various funds of the City. The preparation of this report on a timely basis could not have been accomplished without the efficient and dedicated services of the entire staff of the City's Finance Department. I would like to express my appreciation to all members of the department who assisted and contributed to its preparation. I want to especially recognize the contributions of the City's Controller, Nicole Knudtson-Davies, Assistant Controller, Sara Sproule, Senior Accountants, Justin Armatis and Steven Christopher and Payroll Accountant, Chris Hurlbert. Also, I thank the Mayor, members of the City Council and the City Manager for their interest and support in planning and conducting the financial operations of the City in a dedicated, responsible, and progressive manner. Respectfully submitted, Dennis Bockenstedt Director of Finance 12 Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Presented to City of Iowa City Iowa For its Comprehensive Annual Financial Report for the Fiscal Year Ended June 30, 2013 *4�w 44-oApotp Executive Director/CEO 13 Y N U _a U Q m U o U C E = E d o 0 - VI C 0 L C E O ` > Y OU J N co O <<mms O U N Q N 0 �y 0.0 O T W E yp O L Q]cl) C ¢ ¢Q E m m m Q p O n = J J _ =m== > -Q L O0 L0000 U U O _ _ N cu o O = U m U Od C U C = � � O _ 0 CO m N ° U (0 Y N m= `m v O° U d a O J �` 'E 'E O U Y N U _a U Q m U o U C E = E d o 0 - VI C 0 L C E O ` > Y OU J N co O <<mms O U N Q N 0 �y 0.0 O T W E yp O L Q]cl) C ¢ ¢Q E m m m Q p O n = J J _ =m== > -Q L O0 L0000 U co O _ _ N O o O = U m U Od C ca m o = 0> i 0 CO m O U FO O (0 Y N m= `m v O° d a J �` 'E 'E O E Uy E Q 0 J QmmU j j Q Q Y N U _a U Q m U o U C E = E d o 0 - VI C 0 L C E O ` > Y OU J N co O <<mms O U N Q N 0 �y 0.0 O T W E yp O L Q]cl) C ¢ ¢Q E m m m Q p O n = J J _ =m== > O O0 L0000 O o O _ UCI Q C Na L C,> m m m U Od C = Q'¢ O? 0 CO m O U O Y N m= `m v Qti U E Uy E Q 0 QmmU Q Q Y N U _a U Q m U o U C E = E d o 0 - VI C 0 L C E O ` > Y OU J N co O <<mms O U N Q N 0 �y 0.0 O T W E yp O L Q]cl) C ¢ ¢Q E m m m Q p O n = J J _ =m== 14 Q C N U 0 .E 0 > ° 0 L0000 L O _ 0 Q iT = LL N U C > C,> m m m = U d Qw iiF 14 Q C N U 0 .E 0 Mayor Council Member and Mayor Pro Tem Council Member Council Member Council Member Council Member Council Member City Manager City Clerk City Attorney CITY OF IOWA CITY, IOWA LISTING OF CITY OFFICIALS June 30, 2014 ELECTED OFFICIALS Matt Hayek Susan Mims Kingsley Botchway II Terry Dickens Rick Dobyns Michelle Payne Jim Throgmorton APPOINTED OFFICIALS Thomas Markus Marian K. Kan Eleanor Dilkes DEPARTMENT DIRECTORS Assistant to City Manager Director of Neighborhood Development Services Library Director Director of Public Works Director of Transportation Services Senior Center Coordinator Fire Chief Parks and Recreation Director Director of Finance Chief of Police Geoff Frain Douglas W. Boothroy Susan Craig Rick Fosse Chris O'Brien Linda Kopping John Grier Mike Moran Dennis Bockenstedt Sam Hargadine 15 Term Expires January 2, 2016 January 2, 2018 January 2, 2018 January 2, 2018 January 2, 2016 January 2, 2016 January 2, 2016 Date of Hire December 1, 2010 May 21, 1979 March 18, 1996 November 28, 2011 September 22, 1975 July 28, 1975 February 22, 1984 December, 29, 1997 March 20, 1995 August 10, 1992 September 26, 1983 February 15, 2013 August 29, 2005 16 EideBailly 1-� & BUs I.,,, - Independent Auditor's Report LAN Kv"z 00. wnn-" or, the Fii,.Lncial Statcncas A 2 nano ancowd we statements of he gmarrmenial activities, the business-t,je wil w us. Cwh Mavr ind- and Oc remaining furo. n. on %N z Cry - lo)"a. jCAQ' aS Ofand r cF.7 -,76:d kw VC. 201-L and the ;� Lwk ac cs '; Ac Ananch: nownwo. "Aln co! !cct . � L, :G ccnn -pywo to C K! 's oas .an. ,.: Snawnts to _...c in a, a WV of 00M.Ow Management's h1sponabbity for the Financiai S;,'xn-.cn,,% Menvan, onn :S ;wPonsib: z Or to Preparanon and .117 PWIVVE 07 0' A= 04 no 4 1 601=011S in accorcanco %% An a"ovn Kg prinsi p vs g=cml 11acco r.,.c n t�,.c .:-- A�,� Stato: ,i Antor:. .: ,!pis aphowwo control rzic�Ln-. -o �,--pa:at�on. and presentainon N.Inancia: x=nn=s that an Ow Wrn maiwo: Osmanwini. "hown do, to Rod n - error. Auditor's ResnonsibilK O-L;r W 10 CXP701S L1:40n.1 -:'. !�S2 c"asoz, )n 1--: Vo O.L. ECK in nconvarn %N on n=Mg w7jaw gono7c.0 vccwwo11L , S=C3 a:iL: OW S==MS S. MONO :0 OnanM audas zonkned in Unnanow Mdong Rummin Wyno ;I v� clann"Mor Qno-Z 07be UnIUS SUM .dOdS QLniM Aal YZ Nan and norMn Q auck i�: On wcayonah:- ass,-,rance abc),,:,- :—an :n""o7ial An audit invokes lo abOn suo! c% Nnccan:c -m,o-nesand disclosures in tene financial sta--,c--,cn;c The prowburos d�:-pont �jod.:nd,ni, including the "W Knv&C TKKE2=cn of thannancial =w-rcm, "w:har! a, io =a or error. - j- 4 .'! 350o-, wrna: avvro o;AN's -.,..,,)aration PAn: 1 'Anz a SIZVOOOMIS 4 07007 10 QkUn 1012 Z7010dW70S .hOj = atOb"Ine W .... myrowng an Plavlon A iho may's on mans w S"K A.. L�W 24 nnics nalavoy0d rVOA so! an the, WS! 2vilwaln; Olncounwnq 10nates mall 51 „ r h,� o\o.-a:: o,7,,n� "I c v,-, `_ave obtained issufficientaric apprcopriata tc =%O% oasis for Onr anvlA Opmns. 17 www, a he 0 n COOM 15e5 Asaioiei Dc, Sb. 101 Dubuque, IA 52002 7 563.556.7790 F 563 557.7842 EOE Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City of Iowa City, Iowa, as of June 30, 2014, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Emphasis of Matter During the year ended June 30, 2014, the City adopted GASB 65, Items Previously Reported as Assets and Liabilities. The adoption of this statement resulted in the reclassification of items previously reported in liabilities as deferred revenues. These items are now reported in deferred inflows of resources as unavailable revenues. Our opinions are not modified with respect to this matter. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis and other required supplementary information listed in the table of contents be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City of Iowa City, Iowa's financial statements. The introductory section, combining nonmajor fund financial statements, and statistical section are presented for purposes of additional analysis and are not a required part of the financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Prgf t Organization, and is also not a required part of the financial statements. The combining nonmajor fund financial statements and the schedule of expenditures of federal awards are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining nonmajor fund financial statements and the schedule of expenditures of federal awards are fairly stated, in all material respects, in relation to the basic financial statements as a whole. 18 The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued a report dated December 11, 2014, on our consideration of the City of Iowa City, Iowa's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements, and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City's internal control over financial reporting and compliance. X//-7" Dubuque, Iowa December 11, 2014 19 (This page left blank intentionally.) 20 Management's Discussion and Analysis As management of the City of Iowa City, we present this narrative overview and analysis of the financial activities of the City for the fiscal year ended June 30, 2014. This narrative is intended to be used in conjunction with additional information that is included in the letter of transmittal, which can be found on pages 3 —12 of this report. Financial Highlights • The assets of the City of Iowa City exceeded its liabilities and deferred inflows of resources at the close of the fiscal year ending June 30, 2014 by 5573,905,000 (net position). Of this amount, 5111,300,000 (unrestricted net position) may be used to meet the government's ongoing obligations to its citizens and creditors. • The City's total net position increased by 519,285,000 during the fiscal year. Governmental activities increased by 510,598,000 and business -type activities increased by 58,687,000. • At the close of the current fiscal year, the City's governmental funds reported combined ending fund balances of 579,185,000, an increase of 512,306,000 in comparison with the prior year. Of this total amount, approximately 517,898,000 or 22.6% is unassigned and available for spending at the City's discretion. • At the end of the current fiscal year, the City's unassigned fund balance for the General Fund was 517,907,000 or 38.1% of total General Fund expenditures. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to the City's basic financial statements. The City's basic financial statements are comprised of three components: 1) government -wide financial statements, 2) fund financial statements; and 3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves. Government -wide Financial Statements: The government -wide financial statements are designed to provide readers with a broad overview of the City's finances in a manner similar to a private -sector business. The statement of net position presents information on all of the City's assets, liabilities and deferred inflows of resources, with the difference reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating. The statement of activities presents information showing how the City's net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave). Both of the government -wide financial statements distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business -type activities). The governmental activities of the City include Public Safety, Public Works (roads and traffic controls), Culture and Recreation, Community and Economic Development, General Government, and Interest on long-term debt. The business -type activities of the City include Airport, Cable Television, Housing Authority, Parking, Sanitation, Stormwater Collection, Transit, Wastewater Treatment, and Water. 21 The government -wide financial statements may be found on pages 34 — 37 of this report Fund Financial Statements: A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. All of the funds of the City can be divided into three categories: governmental funds, proprietary funds, and fiduciary funds. Governmental Funds: Governmental funds are used to account for essentially the same function reported as governmental activities in the government -wide financial statements. However, unlike the government -wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements and is typically the basis that is used in developing the next annual budget. Because the focus of governmental funds is narrower than that of the government -wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. Both the governmental fund balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison. The City has six major governmental funds: General Fund, Employee Benefits Fund, Community Development Block Grant Fund, Other Shared Revenue and Grants Fund, Other Construction Fund, and Debt Service Fund. Information is presented separately in the governmental funds balance sheet and in the governmental funds statement of revenues, expenditures, and changes in fund balances for these major funds. Data from all other non -major governmental funds is combined into a single aggregated presentation and are referenced under a single column as `tether Governmental Funds". Individual fund data on each of these non - major governmental funds is provided in the form of combining statements elsewhere in this report. The City adopts an annual appropriated budget for all governmental funds as required by state statute. Budget comparisons have been provided for the Governmental funds and the Enterprise funds, to demonstrate compliance with the adopted budget. The basic governmental funds financial statements can be found on pages 38 — 44 of this report. Proprietary Funds: The City maintains two different types of proprietary funds. Enterprise funds are used to report the same functions presented as business -type activities in the government -wide financial statements. The City uses enterprise funds to account for its Airport, Cable Television, Housing Authority, Parking, Sanitation, Stormwater Collection, Transit, Wastewater Treatment, and Water activities. Internal Service funds are an accounting device used to accumulate and allocate costs internally among the City's various functions. The City has four Internal Service Funds: Equipment Maintenance, Central Services, Loss Reserve, and Information Technology. Because these services predominantly benefit governmental rather than business -type functions, they have been included within governmental activities in the government -wide financial statements. Proprietary funds financial statements provide the same type of information as the government -wide financial statements, only in more detail. Parking, Wastewater Treatment, Water, Sanitation, Housing Authority and Transit Funds are considered to be major funds and are reported individually throughout the report. The other three non -major enterprise funds are grouped together for reporting purposes and listed under a single heading "Other Enterprise Funds". Detailed information for each of the non -major funds is provided in the combining statements on pages 96 — 98. Individual fund data for the Internal Service funds is provided in the form of combining statements elsewhere in this report. The basic proprietary fund financial statements can be found on pages 46 — 51 of this report. 22 Fiduciary Funds: Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not available to support the City's own programs and therefore are not reflected in the government -wide financial statements. The City has one fiduciary fund: Project Green, which is maintained as an agency fund. The basic fiduciary funds financial statements can be found on page 52. Notes to Financial Statements: The notes provide additional information that is essential to a full understanding of the data provided in the government -wide and fund financial statements. The notes to the financial statements can be found on pages 54 - 84 of this report. Other Information: The combining statements referred to in the above paragraphs in connection with non - major governmental funds, non -major enterprise funds, and internal service funds are presented immediately following the notes. Government -wide Financial Analysis As noted earlier, net position may serve over time as a useful indicator of a government's financial position. In the case of the City, assets exceeded liabilities and deferred inflows of resources by $573,905,000 at the close of the fiscal year ended June 30, 2014. By far, the largest portion of the City's net position reflect its investment in capital assets (e.g., land, building, machinery and equipment, improvements other than buildings, and infrastructure), net any related debt to acquire those assets that is still outstanding. The City uses these capital assets to provide services to its citizens; consequently, these assets are not available for future spending. Although the City's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other resources, since the capital assets themselves cannot be used to liquidate these liabilities. City of Iowa City's Net Position June 30, 2014 (amounts expressed in thousands) Governmental Business -type 23 2014 2013 2014 2013 2014 2013 Current and other assets $ 176,570 $ 162,144 $ 106,436 $ 110,907 $ 283,006 $ 273,051 Capital assets 187,654 182,263 323,181 317,564 510,835 499,827 Total assets 364,224 344,407 429,617 428,471 793,841 772,878 Long-term liabilities outstanding 71,723 65,012 67,504 72,048 139,227 137,060 Content and other liabilities 11,171 10,651 6,406 9,403 17,577 20,054 Total liabilities 82,894 75,663 73,910 81,451 156,804 157,114 Defermd ivfl.s ofresources 63,132 61,144 - - 63,132 61,144 Net position: Net investment in capital assets 138,482 133,989 264,727 253,617 403,209 387,606 Restrieted 39,958 22,867 19,438 19,033 59,396 41,900 Unrestrieted 39,758 50,744 71,542 74,370 111,300 125,114 Total net position $ 218,198 $ 207,600 $ 355,707 $ 347,020 $ 573,905 $ 554,620 23 A portion of the City's net position, $59,396,000 or 10.3%, represents resources that are subject to external restrictions on how they maybe used. The remaining balance of the unrestricted net position, $111,300,000 or 19.4%, may be used to meet the government's ongoing obligations to its citizens and creditors. At the end of the fiscal year ended June 30, 2014, the City is able to report positive balances in all three categories of net position, both for the government as a whole, as well as for its separate governmental and business -type activities. Governmental Activities: Governmental activities increased the City's net position by $10,598,000. The increase in net position of governmental activities is primarily due to receiving grants to fund expenses for capital assets and community development projects. The following is a more detailed review of FY14's operation. City of lom City's Changes in Net Position (amounts expressed in thousands) 24 Governmental Business -type activities activities Total 2014 2013 2014 2013 2014 2013 Revenues: Program Revenues: Charges for services $ 7,570 $ 7,688 $ 39,355 $ 39,065 $ 46,925 $ 46,753 Op crating grants and contributions 3,231 4,731 9,003 9,224 12,234 13,955 Capital grants and contributions 5,580 6,876 13,812 34,251 19,392 41,127 General Revenues: Property taxes 50,551 51,017 - - 50,551 51,017 Road usetax 6,745 6,589 - - 6,745 6,589 Local option sales tax 466 8,858 - - 466 8,858 Other taxes 2,778 2,609 - - 2,778 2,609 Earnings on investments 973 841 494 671 1,467 1,512 Gain on disposal of capital assets 1,651 1,312 725 293 2,376 1,605 Other 4,353 4,390 265 918 4,618 5,308 Total revenues 83,898 94,911 63,654 84,422 147,552 179,333 Expenses: Public safety 22,721 20,989 - - 22,721 20,989 Public works 8,258 10,240 - - 8,258 10,240 Culture and recreation 16,586 14,481 - - 16,586 14,481 Community and economic development 10,059 10,596 - - 10,059 10,596 General governmeut 7,687 7,513 - - 7,687 7,513 Interest on long-term debt 1,797 2,237 - - 1,797 2,237 Wastewater treatment - - 21,139 10,464 21,139 10,464 Water - - 8,723 9,074 8,723 9,074 Sanitation - - 8,402 7,279 8,402 7,279 Housing authority - - 7,703 7,658 7,703 7,658 Parking - - 4,093 4,579 4,093 4,579 Airport - - 1,209 1,086 1,209 1,086 Stormwater - - 1,314 1,318 1,314 1,318 Cabletelevision - - 781 692 781 692 Transit 7,795 6,998 7,795 6,998 Total expenses 67,108 66,056 61,159 49,148 128,267 115,204 Change in net p osition before transfers 16,790 28,855 2,495 35,274 19,285 64,129 Transfers 6,192 10,485 6,192 10,485 - - Cbangeinnet position 10,598 18,370 8,687 45,759 19,285 64,129 Net position beginning of year 207,600 189,230 347,020 301,261 554,620 490,491 Net position end of year $ 218,198 $ 207,600 $ 355,707 $ 347,020 $ 573,905 $ 554,620 24 The total revenues for governmental activities for FY14 were 583,898,000. Governmental activities are primarily funded through taxes, 560,540,000 or 72.2%, and grants and contributions, 58,811,000 or 10.5%. Taxes decreased from the prior year by 58,533,000 as the local option sales tax ended June 30, 2013. Grants and contributions decreased from prior year by 52,796,000 as the City's expenses for flood mitigation, which were covered by supplemental Community Development Block Grants, have decreased. Expenses for governmental activities totaled 567,108,000. Governmental activities are tracked by function including Public Safety, Public Works, Community and Economic Development, Culture and Recreation, and General Government. In FY14, Public Safety accounted for the highest portion of governmental expenses, 522,721,000 or 33.9%, and increased slightly over the prior year due to increased insurance claims. Culture and Recreation, 516,586,000 or 24.7%, made up another large portion of the governmental expenses and increased over the prior year due to additions of trails and improvements to parks. Community and Economic Development, 510,059,000 or 15.0%, made up the third highest portion of governmental expenses and decreased from the prior year due to fewer flood recovery and mitigation projects. Business -type Activities: Business -type activities increased the City's total net position by 58,687,000. The increase in net position was primarily in the Airport fund and is due to an increase in capital assets funded by grants, rather than debt. The City has been able to utilize federal grants to acquire property, rather than have to issue new debt to pay for this project. For all business -type activities, revenues exceeded expenses by 52,495,000. Revenues for business -type activities totaled 563,654,000. The primary revenue source for business -type activities is charges for services, 539,355,000 or 61.8%. In addition for FY14, the City's business type - activities had a significant portion, 522,815,000 or 35.8%, of their revenues from grants and contributions used to help fund capital and flood recovery projects for business -type activities. This is a decrease of 520,660,000 due to additional grants to cover expenses for the Wastewater flood mitigation project received in the prior year. The total expenses for business -type activities in FY14 were 561,159,000. Wastewater Treatment represented the highest portion of business -type activities, 521,139,000 or 34.6%, with Water, 58,723,000 or 14.3%, Sanitation, 58,402,000 or 13.7%, Transit, 57,795,000 or 12.7%, and Housing Authority, 57,703,000 or 12.6%, making up the remainder of the majority of business -type activities expenses. The graphs on the following pages represent a breakdown of revenue by source and expenses by program area for governmental and business -type activities. 25 Governmental Activities FY2014 Revenue by Source Misc. Other Taxes Other Charges for 12% 8% services 9% Business -Type Activities FY2014 Revenue by Source Misc. Other Charges for Grants and 2% services I ,rants and mtributions 11% 26 27 Governmental Activities FY2014 Expenses by Program Area (amounts expressed in thousands) 24,000 Public Safety Interest Expense 22,000 Culture and 20,000 Recreation 18,000 16,000 Gn 14,000 12,000 and Public Econ DevGeueral 10,000 ors Govt 8,000 6,000 4,000 2,000 0 Program Area Business-Type Activities FY2014 Expenses by Program Area (amounts expressed in thousands) Wastewater Treatment 22,000 20,000 18,000 16,000 14,000 h 12,000 Sanitation c 10 000 a er ousmg Ca 8,000 Authori Transit 6,000 Parking 4,000 Stormwater Airport Cable TV 2,000 0 Program Area 27 Interest Expense 27 Financial Analysis of the Government's Funds As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance -related legal requirements. Governmental Funds: The financial reporting focus of the City's governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information may be/is useful in assessing the City's financing requirements. In particular, unassigned fund balance may serve as a useful measure of a government's net resources available for spending at the end of the fiscal year. The City implemented GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions effective with the June 30, 2011 financial statements. Fund balances for the governmental funds are reported in classifications that comprise a hierarchy based on the extent to which the government honors constraints on the specific purposes for which amounts in those funds can be spent. As of the fiscal year ended June 30, 2014, the City's governmental funds reported combined ending fund balances of 579,185,000, an increase of 512,306,000 in comparison with the prior year. Of this total amount, 517,898,000 constitutes unassigned fund balance, which is available to use as working capital for the General Fund since property tax revenues are received only twice a year and the remainder is available to meet the future needs of the City. The remainder of the fund balance is not available for new spending because of constraints imposed externally by creditors, grantors, contributors, or laws or regulations of other governments or constraints imposed internally on the specific purposes for which these amounts can be spent. The restricted fund balance of 557,818,000 or 73% contains external restraints on its use. The assigned fund balance of 53,400,000 or 4.3% has been identified by the City to be used for specific purposes. The nonspendable fund balance is 569,000 or 0.1%, which the City is contractually required to maintain intact or cannot be spent because it is in a nonspendable format, such as inventories. The General Fund is the chief operating fund of the City. As of the fiscal year ended June 30, 2014, the unassigned fund balance of the General Fund was 517,907,000 while General Fund's total fund balance was 547,909,000. As a measure of the General Fund's liquidity, it may be useful to compare both unassigned fund balance and total fund balance to total fund expenditures. Unassigned fund balance represents 38.1% of total General Fund expenditures of 546,964,000, while total fund balance represents 102.0% of that same amount. During the current fiscal year, the fund balance of the City's General Fund increased by 53,294,000. This was due to a reduction in the amount of capital projects that were funded The fund balance in the Bridge, Street, and Traffic Control Construction Fund was 511,138,000, an increase of 54,193,000. This fund accounts for transactions relating to the acquisition or construction of major streets, bridges, and traffic control facilities. The fund balance in the Other Construction Fund was 56,854,000, an increase of 52,612,000. This fund accounts for the construction or replacement of other governmental general capital assets, such as administrative buildings, with various funding sources, including general obligation bonds, intergovernmental revenues, and contributions. The change in these fund balances is due to timing of the sale of GO bonds. The fund balance for the Community Development Block Grant Fund was negative 59,000, representing a 51,000 decrease in FY14 and revealing that liabilities in this fund were higher than assets. In FYl1, the City received program income that we were required to use prior to accessing new grant funding. This program income was fully utilized in FY13 and this fund will normally carry a minimal or zero fund balance going forward. The ending fund balance of the Other Shared Revenues and Grants fund was 54,517,000, a 51,884,000 increase. This increase is due to a refund received for overcharges for services in prior years and a reduction in expenses. W The ending fund balance of the Debt Service Fund was 56,872,000, an increase of 5345,000, all of which is reserved for the payment of debt service (i.e. payment of general obligation principal and interest). The fund balance in the Employee Benefits Fund was stable from prior year. The ending fund balance was 51,713,000, a decrease of 578,000 or 4.4% from FY13. Proprietary Funds: The City's proprietary funds provide the same type of information found in the government -wide fmancial statements, but in more detail. The ending net position of the enterprise funds was 5344,367,000, an increase in net position of 58,686,000. This was primarily due to capital contributions of federal and state grants to fund capital improvement projects and transfers of business -type capital assets from governmental capital project funds. Of the enterprise funds' net position, 5264,727,000 is net investment in capital assets. Unrestricted net position totaled 560,202,000, a decrease of 52,829,000 compared to the previous year. The Internal Service funds showed net position totaling 531,732,000 as of June 30, 2014, an increase of 582,000 primarily due to an operating income in the Equipment Reserve Fund to build up reserves for future capital outlay and offset by an operating loss in the Loss Reserve Fund as claims were more than anticipated. Budgetary Highlights The City presents budgetary information as allowed by GASB Statement No. 41. Budgets are based on nine functional areas as required by state statute, not by fund or fund type. The City had two budget amendments during the fiscal year. These amendments increased budgeted revenues by 522,447,000 or 15.3% to a total of 5169,125,000 and the expenditure budget by 548,378,000 or 28.6% to a total of 5217,391,000. These increases were due primarily to capital projects in governmental and business - type funds because of timing of completion of projects. Capital Assets and Debt Administration Capital Assets: The City's investment in capital assets for its governmental and business -type activities as of June 30, 2014 amounts to 5510,835,000, net of accumulated depreciation. This investment in capital assets, including land, buildings, improvements other than buildings, equipment, streets, bridges, trails, wastewater and water systems, and other infrastructure represents the value of resources utilized to provide services to its citizens. The City's investment in capital assets for the fiscal year ended June 30, 2014 increased by 55,391,000 for governmental activities compared to the prior year and increased by 55,617,000 for business - type activities over the prior year. The following table reflects the 5510,835,000 investment in capital assets, net of accumulated depreciation. 29 City of Iowa City's Capital Assets (net of depreciation) (amounts expressed in thousands) Major capital asset events during the current fiscal year included the following: • Work was completed on the South Wastewater Plant Expansion. This project relocated the North Wastewater Treatment Plant and consolidated operations into the South Wastewater Treatment Plant through expansion of south plant facilities and demolition of the north plant facilities. Funding for the project includes 522,003,000 in federal EDA grants, 513,610,000 in local options sales tax, 55,495,000 in I -JOBS grant monies, 55,000,000 in CDBG Public Infrastructure grants, as well as, 51,890,000 from Wastewater user fees and 57,000,000 in revenue bonds. The beginning construction in progress balance was 540,167,000 and an additional 511,088,000 of expense was incurred in FY14, for a total of 551,255,000 which was capitalized. • Current construction projects at the municipal airport include rehabbing existing runways, adding a parallel runway to improve safety, and obstruction mitigation. The construction in progress balance at the end of FY13 was 54,153,000. Additional expenses of 5716,000 were incurred during FY14. 53,021,000 remains in construction in progress and 51,848,000 was capitalized. These costs are primarily funded through federal or state grants, with the remainder of funding from GO bonds. In addition the airport acquired land at a cost of 55,011,000 which was funded through a federal grant. • Current construction is being done for the West Side Levee Project, which includes the construction of an earthen levee, riverbank stabilization, and interior drainage improvements. The construction in progress balance at the beginning of the year was 5292,000. Additional expenses of 52,322,000 were added in FY 14, for an ending balance in construction in progress of 52,614,000. The total cost of the project is 55,729,000 and is funded primarily through federal or state grants, with the remainder of funding from GO bonds. • Reconstruction of a landfill cell that was damaged by a fire in FY12 was completed. The beginning construction in progress balance was 53,805,000. Additional costs of 51,096,000 were incurred in FY14. Total project costs were 54,901,000 and they were funded through landfill operations. • Expenses for a variety of street and bridge construction were moved into construction in progress at the end of FY14 for a total balance of 512,485,000. This includes a project from the City's major initiative for economic development with a balance of 57,263,000 for Lower Muscatine from Kirkwood to First Avenue. Additional construction in progress includes 53,193,000 for the Iowa City Gateway Project, which will reconstruct and elevate Dubuque Street and Park Road Bridge to provide flood protection. Additional information on the City's capital assets can be found in Note 5 to the financial statements. 30 Governmental Business -type Activities Activities Total 2014 2013 2014 2013 2014 2013 Land $ 23,103 $ 22,782 $ 33,497 $ 28,496 $ 56,600 $ 51,278 Buildings 39,083 35,065 67,094 80,280 106,177 115,345 Improvements other than buntings 3,884 4,120 5,369 5,686 9,253 9,806 Machinery and equipment 13,874 14,203 10,608 11,545 24,482 25,748 Infrastructure 92,601 82,815 199,175 139,960 291,776 222,775 Construction in progress 15,109 23,278 7,438 51,597 22,547 74,875 Total S 187.654 S 182,263 S 323,181 S 317,564 S 510,835 S 499.827 Major capital asset events during the current fiscal year included the following: • Work was completed on the South Wastewater Plant Expansion. This project relocated the North Wastewater Treatment Plant and consolidated operations into the South Wastewater Treatment Plant through expansion of south plant facilities and demolition of the north plant facilities. Funding for the project includes 522,003,000 in federal EDA grants, 513,610,000 in local options sales tax, 55,495,000 in I -JOBS grant monies, 55,000,000 in CDBG Public Infrastructure grants, as well as, 51,890,000 from Wastewater user fees and 57,000,000 in revenue bonds. The beginning construction in progress balance was 540,167,000 and an additional 511,088,000 of expense was incurred in FY14, for a total of 551,255,000 which was capitalized. • Current construction projects at the municipal airport include rehabbing existing runways, adding a parallel runway to improve safety, and obstruction mitigation. The construction in progress balance at the end of FY13 was 54,153,000. Additional expenses of 5716,000 were incurred during FY14. 53,021,000 remains in construction in progress and 51,848,000 was capitalized. These costs are primarily funded through federal or state grants, with the remainder of funding from GO bonds. In addition the airport acquired land at a cost of 55,011,000 which was funded through a federal grant. • Current construction is being done for the West Side Levee Project, which includes the construction of an earthen levee, riverbank stabilization, and interior drainage improvements. The construction in progress balance at the beginning of the year was 5292,000. Additional expenses of 52,322,000 were added in FY 14, for an ending balance in construction in progress of 52,614,000. The total cost of the project is 55,729,000 and is funded primarily through federal or state grants, with the remainder of funding from GO bonds. • Reconstruction of a landfill cell that was damaged by a fire in FY12 was completed. The beginning construction in progress balance was 53,805,000. Additional costs of 51,096,000 were incurred in FY14. Total project costs were 54,901,000 and they were funded through landfill operations. • Expenses for a variety of street and bridge construction were moved into construction in progress at the end of FY14 for a total balance of 512,485,000. This includes a project from the City's major initiative for economic development with a balance of 57,263,000 for Lower Muscatine from Kirkwood to First Avenue. Additional construction in progress includes 53,193,000 for the Iowa City Gateway Project, which will reconstruct and elevate Dubuque Street and Park Road Bridge to provide flood protection. Additional information on the City's capital assets can be found in Note 5 to the financial statements. 30 Debt Administration: At the end of the fiscal year, the City had total bonded debt outstanding of $123,920,000. Of this amount, $64,420,000 comprises debt backed by the full faith and credit of the City. However, $890,000 or 1.4% of the general obligation bonds is debt that serves enterprise funds and is abated by their charges for services and $7,189,000 or 11.2% of these bonds is debt that will be paid with Tax Increment Financing revenues. $59,500,000 represents revenue bonds secured solely by specific revenue sources. City of Iowa City's Outstanding Debt General Obligation and Revenue Bonds (amounts expressed in thousands) Governmental Business -type Activities Activities 2014 2013 2014 2013 General obligation bonds $ 63,530 $ 57,360 $ 890 $ 1,190 Revenue bonds 2,655 2,655 56,845 61,960 Total $ 66,185 $ 60,015 $ 57,735 $ 63,150 2014 $ 64,420 59,500 $ 123,920 Total 2013 $ 58,550 64,615 $ 123,165 The City issued $20,320,000 General Obligation bonds during FY14 and during the current fiscal year the City's total bonded debt only increased by $755,000 because of retirement of debt. The City continues to have the same excellent bond rating on its General Obligation bonds that it has had for the past several years. This rating is given to those bonds judged to be of the best quality and carrying the smallest degree of investment risks. The City's bond ratings by Moody's Investors Services, Inc. as of June 30, 2014 were as follows: General obligation bonds Aaa Parking revenue bonds A Wastewater treatment revenue bonds A Water revenue bonds A The City continues to operate well under the State debt capacity debt limitations. State statute limits the amount of debt outstanding to 5% of the assessed value of all taxable property in Iowa City. Debt subject to the debt limit includes general obligation debt and revenue bonds issued pursuant to Iowa Code Chapter 403 (tax increment). The current debt limitation for the City is $233,416,000. With outstanding debt applicable to this limit of $67,075,000 we are utilizing 28.7% of this limit. More detailed information on debt administration is provided in Note 6 of the financial statements. Economic Factors and Next Year's Budget and Rates During the 2009 session, the Iowa State Legislature passed a law allowing cities to utilize franchise fee tax as a revenue alternative to property tax. The Iowa City Council passed a local franchise fee tax of 1% on natural gas and electricity that became effective April 1, 2010. This revenue is being utilized to support additional public safety initiatives, including operating a fourth fire station. In FY14, the City collected $1,031,000 in local franchise fee. 31 The City expects continued constraints by the State's property tax formula. During the last legislative session, the State passed property tax reform, which will negatively affect the City's general operating funds. Without the potential for new revenue sources, like those mentioned above, the City's opportunities for new initiatives are limited. The Council has established a balanced budget in the General Fund for FY15 that strives to maintain current service delivery levels. The tax levy rate per $1,000 of assessed valuation for FY15 is provided below: General Levy $ 8.100 Debt Service Levy 4.130 Employee Benefits Levy 2.963 Transit Levy 0.950 Liability Insurance Levy 0.292 Library Levy 0.270 Total City Levy $ 16.705 Requests for Information This report is designed to provide a general overview of the City of Iowa City's finances for all of those with an interest in the government's finances. Questions concerning any of the information provided in this report, or requests for additional financial information should be addressed to City of Iowa City, Finance Department, 410 East Washington Street, Iowa City, IA, 52240. 32 33 CITY OF IOWA CITY, IOWA STATEMENT OF NET POSITION June 30, 2014 (amounts expressed in thousands) Assets Equity in pooled cash and investments Receivables: Property tax Accounts and unbilled usage Interest Notes Internal balances Due from other governments Inventories Assets held for resale Restricted assets: Equity in pooled cash and investments Other post employment benefits asset Capital assets: Land and construction in progress Other capital assets (net of accumulated depreciation) Total assets Liabilities Accounts payable Contracts payable Accrued liabilities Interest payable Deposits Advances from grantors Due to other governments Notes payable Noncurrent liabilities: Due within one year: Employee vested benefits Bonds payable Due in more than one year: Employee vested benefits Other post employment benefits obligation Notes payable Bonds payable Landfill closure/post-closure liability Total liabilities Governmental Business -type Activities Activities Total $ 60,279 $ 53,541 $ 113,820 51,828 - 51,828 530 3,190 3,720 165 149 314 17,787 823 18,610 (11,066) 11,066 - 7,410 3,243 10,653 597 646 1,243 2,108 - 2,108 46,909 33,772 80,681 23 6 29 38,211 149,443 40,935 282,246 79,146 431,689 364,224 429,617 793,841 2,523 1,098 3,621 1,418 2,808 4,226 3,964 332 4,296 190 1,152 1,342 1,068 882 1,950 29 - 29 36 134 170 1,943 - 1,943 1,163 433 1,596 11,780 5,592 17,372 941 317 1,258 2,659 984 3,643 211 - 211 54,969 52,862 107,831 - 7,316 7,316 82,894 73,910 156,804 (continued) 34 CITY OF IOWA CITY, IOWA STATEMENT OF NET POSITION (continued) Deferred inflows of resources Unavailable revenues: Suceeding year property taxes Notes Total deferred inflows of resources Net position Net investment in capital assets Restricted for or by: Employee benefits Capital projects Debt service Police Other purposes Bond ordinance State statute Future improvements Grant agreement Unrestricted Total net position June 30, 2014 (amounts expressed in thousands) Governmental Business -type Activities Activities Total $ 51,609 $ - $ 51,609 11,523 - 11,523 63,132 - 63,132 138,482 264,727 403,209 1,713 - 1,713 30,692 - 30,692 6,718 - 6,718 529 - 529 306 - 306 - 14,533 14,533 - 1,305 1,305 - 486 486 - 3,114 3,114 39,758 71,542 111,300 $ 218.198 $ 355.707 $ 573.905 The notes to the financial statements are an integral part of this statement. 35 Functions/Programs: Expenses Governmental activities: CITY OF IOWA CITY, IOWA STATEMENT OF ACTIVITIES For the Year Ended June 30, 2014 (amounts expressed in thousands) Program Revenues 22,721 $ Operating Capital Charges Grants and Grants and for Services Contributions Contributions Public safety $ 22,721 $ 3,626 $ 486 $ - Public works 8,258 61 69 5,227 Culture and recreation 16,586 808 87 342 Community and economic development 10,059 45 2,589 11 General government 7,687 3,030 - - Interest on long-term debt 1,797 - - - Total governmental activities 67,108 7,570 3,231 5,580 Business -type activities: Wastewater treatment 21,139 12,559 62 7,105 Water 8,723 8,443 6 539 Sanitation 8,402 8,467 27 - Housing authority 7,703 213 6,721 - Parking 4,093 5,294 - - Airport 1,209 328 56 5,214 Stormwater 1,314 1,093 13 711 Cable television 781 773 - - Transit 7,795 2.185 2,118 243 Total business -type activities 61,159 39.355 9,003 13,812 Total $ 128,267 $ 46.925 $ 12,234 $ 19,392 General revenues: Property taxes, levied for general purposes Road use tax Hotel/motel tax Gas and electric tax Local option sales tax Utility franchise tax Earnings on investments Gain on disposal of capital assets Miscellaneous Transfers Total general revenues and transfers Changes in net position Net position beginning of year Net position end of year The notes to the financial statements are an integral part of this statement 36 Net (Expense) Revenue and Changes in Net Position Governmental Business -type Activities Activities Total $ (18,609) $ - $ (18,609) (2,901) - (2,901) (15,349) - (15,349) (7,414) - (7,414) (4,657) - (4,657) (1,797) - (1,797) (50,727) - (50,727) - (1,413) (1,413) - 265 265 - 92 92 - (769) (769) - 1,201 1,201 - 4,389 4,389 - 503 503 (8) (8) - (3,249) (3,249) - 1,011 1,011 (50,727) 1,011 (49,716) 50,551 - 50,551 6,745 - 6,745 967 - 967 780 - 780 466 - 466 1,031 - 1,031 973 494 1,467 1,651 725 2,376 4,353 265 4,618 (6,192) 6,192 - 61,325 7,676 69,001 10,598 8,687 19,285 207.600 347.020 554.620 $ 218.198 $ 355.707 $ 573.905 37 38 v w N O N w w w o O w'n �wm rn M m � C a� .d 0 " "O d O F Nox d �8 s � 0 6 � N a V O s U � ; w � 0 A 5 ca d h m ti ti` 38 � C a� .d 0 " "O d O z Nox d �8 s � 0 6 � N a V O U � � ww z w g m a F4 m U Q P, C W � C7 38 � C a� .d 0 " "O d O z Nox d �8 s � 0 38 V1 W T f1 �, I f1 W fr fr T M M V C7I 'O y L V G y R y R aw m air SIN v WE 39 0 T W O WIV1 W V W fr e ie O V T V1 T 0 F F rn M N s � w 0 A 5 ca N P a .o A 5j �a so zd d� d �o P, C W � �n N MM v C7I 'O y L V G y R y R aw m air SIN v WE 39 0 T W O WIV1 W V W fr e ie CITY OF IOWA CITY RECONCILIATION OF THE BALANCE SHEET OF THE GOVERNMENTAL FUNDS TO THE STATEMENT OF NET POSITION June 30, 2014 (amounts expressed in thousands) Total governmental fund balances $ 79,185 Amounts reported for governmental activities in the statement of net position are different because: Internal service funds are used by management to charge the costs of certain activities to individual funds. The assets and liabilities of the internal service funds are included in governmental activities in the statement of net position. 31,732 Other long-term assets are not available to pay for current period expenditures and therefore are unavailable in the funds: Notes, grants and other receivables - Earned but unavailable 9,894 Capital assets used in governmental activities are not current financial resources and therefore are not reported in the funds. 180,419 Accrued compensated absences are not due and payable in the current period and therefore are not reported in the funds. (1,992) Accrued post employment benefit obligations are not due and payable in the current period and therefore are not reported in the funds. (2,586) Bonds payable are not due and payable in the current period and therefore are not reported in the funds. (66,749) Notes payable are not due and payable in the current period and therefore are not reported in the funds. (211) Accrued interest on bonds (154) Internal balance due to integration of internal service funds (11,340) Total net position of governmental activities $ 218,198 The notes to the financial statements are an integral part of this statement. 40 41 42 vl ,-• ti ,-• b W N W ti W P ti ,-. �� � . R U � Vd O � w 0 W 41 b o a 0 a ❑p � ,W y N Q Hj ✓`� Y O r i i N i .ti O Vl i i i p� i i i� � V� W :'• o w o 0 0 z w W G F � � o b � � C p O O C ti w b C w D ,2 O� U Q"""OF' •� W �j 42 I 43 fn W W F fn O O l� W b C � 0 p V O U W C G O p V C P ;fl F Vd O p z D�v�a"FFF w w O � w 0 C7 � Q � .p O O a r m N W �! o m �n m fn b a ma m m �n �i EA Ny ti ti r r w °a m m m o a o 0 � � C C7 43 b C � 0 p V O U W C G O p V C P ;fl O p z D�v�a"FFF w w 43 CITY OF IOWA CITY RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES For the Year Ended June 30, 2014 (amounts expressed in thousands) Net change in fund balances - total governmental funds $ 12,306 Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlays as expenditures while governmental activities report depreciation expense to allocate those expenditures over the life of the asset. Capital outlays and contributed capital assets exceeded depreciation expense in the current year as follows: Expenditures for capital assets $ 13,702 Transfers of capital assets (to)\from enterprise funds - net (3,500) Capital assets contributed 1,312 Depreciation expense (5,625) 5,889 Bond proceeds are reported as other financing sources in governmental funds and thus contribute to the change in fund balance. In the statement of net position, however, issuing debt increases long-term liabilities and does not affect the statement of activities. Similarly, repayment of principal is an expenditure in the governmental funds but reduces the liability in the statement of net position. Debt issued (19,730) premium on bonds issued (385) Repayments of debt 13,560 Amortization of premium 109 (6,446) Because some revenues will not be collected for several months after the City's year end, they are not considered available revenues in the governmental funds (927) Some expenses reported in the statement of activities do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds: Change in accrued compensated absences 6 Change in accrued post employment benefit obligations (275) Change in accrued interest on debt (3) In the statement of activities, only the gain on the sale of the capital assets is recognized, whereas in the governmental funds, the proceeds from the sale increased financial resources. Thus, the change in net position differs from the change in fund balance by the cost of the capital asset sold. (33) Internal service funds are used by management to charge the costs of certain activities to individual funds. The net revenue of certain activities of internal service funds is reported with governmental activities. 81 Change in net position of governmental activities $ 10,598 The notes to the financial statements are an integral part of this statement. 44 ELI ro � as as t d °' as ° 'tl '� ., °46 o o 'J a�ppi h o C b o d p �waazaQzFzawou��a�F 0 46 � Q C m N rn rn N v w v w o rn rn w 0 ka. ri M v vi w vi m m W � W � 'C oq� o N m m rn P a o o rn� w h m w x¢ wm N m N o v v rn M o M � 3 v N m Cr rn m -. N M w v 0 .'� m m rn �ryM von ryrn ro � as as t d °' as ° 'tl '� ., °46 o o 'J a�ppi h o C b o d p �waazaQzFzawou��a�F 0 46 C7 ¢ rn o m m m n I �v w m w w m �n n m w o m w M rn O n rn a w w N v ow o Cw a o o N Ci�ry � m � �M rn W W O O F z py o v m M ry ,-. v ry o ry rn ry U W� H3 F" v3 f. v3 a v3 � � o d -fog o m d O C p �� C a 109 d C N N A N C HIM G T T O T LL y m 7 ti roy d o 0.'d 'C g-0 o I ? d d d d LL C p Ab LL C O W p a¢cJ¢wq,5w aaF za Q¢w� aa0F"F zzrz rz rz rz 'a F 47 .11 Ki F m ti ani O n V `n N 2 :� C ro a? W � U O C7 vi �O N r. co Ov Ov r. O co � O Ov �O M OA OA V M O O OA OA OA N N R A N R O O .ro EA .ro O. d� ti N N .ro N � DU�� OwUv� Cam zC70 ti, V OA M N �O M co OA �O vi OA �O ' O y x¢ �N ��v covcoovv o � N o\ O\ oc ti ro F W. ti ani N ti C ro a? W � U O R A N R O O .ro ti .ro O. d� ti N N .ro �� � DU�� OwUv� Cam zC70 W. R� / 49 \ \ \ \ \ \ \\ 55\ K z z \ / A ƒ ƒ 49 AN O f� ° ° m 0 m 0 W N N N Nr O 0 V ' 0 0 0 m C v 50 i �o w F E' c " w W E 3 H m ,': ��• o h Nmr. vr � rn rn v3 I Iva m rn N N NN FL ria 51 M ri � o m m E oq - y ^n S, E o o ami T m m un o? E v M o C u n d E '5m, = 3 ^� d .., b � �, a d o 0 6 m m o _ u asddwS¢�¢�wQQQow o 3 0¢ z 51 M ri CITY OF IOWA CITY STATEMENT OF FIDUCIARY ASSETS AND LIABILITIES June 30, 2014 (amounts expressed in thousands) Agency Funds Assets Equity in pooled cash and investments $ 156 Total assets $ 156 Liabilities Accounts payable $ 5 Due to agency 151 Total liabilities $ 156 The notes to the financial statements are an integral part of this statement. 52 53 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS June 30, 2014 1. Accounting Policies The City of Iowa City, Iowa, (the City) was incorporated April 6, 1853, and operates under the Council/Manager form of government. The City provides a broad range of services to its citizens including general government, public safety, streets, parks, and cultural facilities. It also operates an airport, a mass transportation system, parking facilities, water treatment, wastewater treatment, storm water collection, sanitation collection and disposal (including landfill operations), cable television, and a housing authority. The financial statements of the City have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. The more significant accounting policies of the City are described below. The Reporting Entity For financial reporting purposes, the City includes all of its funds, organizations, agencies, boards, commissions, and authorities. The City has also considered all potential component units for which it is financially accountable, and other organizations for which the nature and significance of their relationship with the City are such that exclusion would cause the City's financial statements to be misleading or incomplete. The Governmental Accounting Standards Board has set forth criteria to be considered in determining financial accountability. These criteria include appointing a voting majority of an organization's governing body, and (1) the ability of the City to impose its will on that organization or (2) the potential for the organization to provide specific benefits to, or impose specific financial burdens on the City. There were no component units required to be included. Government -Wide and Fund Financial Statements The government -wide financial statements (i.e., the Statement of Net Position and the Statement of Activities) report information on all of the non -fiduciary activities of the primary government. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business -type activities, which rely to a significant extent on fees and charges for support. The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported as general revenues. As a general rule, the effect of inter -fund activity has been eliminated from the government -wide financial statements. Exceptions to this general rule are charges between the City's water and sewer function and various other functions of the government. Eliminations of these charges would distort the direct costs and program revenues reported for the various functions concerned. 54 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 Separate financial statements are provided for governmental funds and proprietary funds. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. Description of Funds These financial statements include all funds owned or administered by the City or for which the City acts as custodian. The City maintains its records on a modified cash basis of accounting under which only cash receipts, cash disbursements and encumbrances, investments, and bonded debt are recorded. These modified cash basis accounting records have been adjusted to the accrual or modified accrual basis, as necessary, to prepare the accompanying financial statements in accordance with GAAP. The accounts of the City are organized on the basis of funds, each of which is considered to be a separate accounting entity. The fund categories are governmental, proprietary, and fiduciary. Each fund is accounted for by providing a separate set of self -balancing accounts that comprise its assets, liabilities, deferred inflows of resources, net position, revenues, and expenditures or expenses, as appropriate. The individual funds account for the governmental resources allocated to them for the purpose of carrying on specific activities in accordance with laws, regulations, or other restrictions. Basis of Accounting The accounting and financial reporting treatment applied to a fund is determined by its "measurement focus." The government -wide financial statements and proprietary funds are accounted for on the flow of economic resources measurement focus and use the accrual basis of accounting. Agency funds do not have a measurement focus and use the accrual basis of accounting. Under the accrual method, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred. All governmental funds are accounted for using a current financial resources measurement focus, which generally includes only current assets and current liabilities on the balance sheet. The modified accrual basis of accounting is used for these funds. Under the modified accrual basis, revenue is recognized when susceptible to accrual, which is in the period in which it becomes both available (collectible within the current period or soon thereafter to be used to pay liabilities of the current period) and measurable (the amount of the transaction can be determined). Revenue accrued includes property taxes, intergovernmental revenue, and interest earned on investments (if they are collected within 60 days after the year-end). Expenditures are recorded when the related fund liability is incurred. Principal and interest on long-term debt, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. The City reports the following major governmental funds The General Fund is the City's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. 55 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 The Employee Benefits Fund is used to account for the employee benefits related to those employees who are paid through governmental fund types, which are funded by a separate property tax levy. The Community Development Block Grant Fund accounts for revenue from the U.S. Department of Housing and Urban Development's Community Development Block Chant programs. The Other Shared Revenue and Grants Fund accounts for revenue from various sources, primarily road use tax monies from the State of Iowa and reimbursable programs funded by federal and state grants. The Other Construction Fund accounts for the construction or replacement of other City general fixed assets, such as administrative buildings with various funding sources, including general obligation bonds, intergovernmental revenues, and contributions. The Debt Service Fund accounts for the accumulation of resources for the payment of general long-term debt principal, interest, and related costs. The City reports the following major proprietary funds The Parking Fund is used to account for the operation and maintenance of the "on" and "off' street public parking facilities. The Wastewater Treatment Fund is used to account for the operation and maintenance of the wastewater treatment facility and sanitary sewer system. The Water Fund is used to account for the operation and maintenance of the water system. The Sanitation Fund is used to account for the operation and maintenance of the solid waste collection system and landfill. The Housing Authority Fund is used to account for the operations and activities of the City's low and moderate income housing assistance and public housing programs. The Transit Fund is used to account for the operation and maintenance of the public transportation system. Additionally, the City reports internal service funds to account for goods and services provided by one department to other City departments on a cost reimbursement basis. The funds in this category are the Equipment Maintenance Fund, Central Services Fund, Loss Reserve Fund, and the Information Technology Fund. 56 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 The City also reports fiduciary funds which are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government -wide financial statements because the resources of those funds are not available to support the City's own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. The City has one fiduciary fund which is maintained as an agency fund, with no attempt to create an ongoing fund balance. The fund in this category is Project Green, which accounts for donations that are received to plant and develop yards and lawns, both public and private, within Iowa City. Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations. The principal operating revenues of the City's enterprise funds and of the City's internal service funds are charges to customers for sales and services. Operating expenses for enterprise funds and internal service funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses. When both restricted and unrestricted resources are available for use, it is the government's policy to use restricted resources first, then unrestricted resources as they are needed. Uses 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 amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue, expenditures and expenses, as appropriate, during the reporting period. Actual results could differ from these estimates. Material estimates that are particularly susceptible to significant change in the near-term relate to the determination of landfill closure and post -closure care costs, total capacity of the landfill at closure, and calculation of the costs of claims incurred, but not reported. Cash and Investments The City maintains one primary demand deposit account through which the majority of its cash resources are processed. Substantially all investment activity is carried on by the City in an investment pool, except for those funds required to maintain their investments separately. The earnings on the pooled investments are allocated to the funds on a systematic basis. All investments are stated at fair value except for the Iowa Public Agency Investment Trust (IPAIT) which is valued at amortized cost pursuant to Rule 2a-7 under the Investment Company Act of 1940. For the purpose of the Statement of Cash Flows, restricted and non -restricted investments with a maturity of three months or less when purchased are considered cash equivalents. 57 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 Receivables and Revenue Recognition Property tax receivable is recognized in governmental funds on the levy or lien date, which is the date that the tax asking is certified by the City to the County Board of Supervisors. Current year delinquent property tax receivable represents unpaid taxes from the current year. The succeeding year property tax receivable represents taxes certified by the City to be collected in the next fiscal year for the purposes set out in the budget for the next fiscal year. By statute, the City is required to certify its budget to the County Auditor by March 15 of each year for the subsequent fiscal year. However, by statute, the tax asking and budget certification for the following fiscal year becomes effective on the first day of that year. Although the succeeding year property tax receivable has been recorded, the related revenue is unavailable in both the government -wide and fund financial statements and will not be recognized as revenue until the year for which it is levied. Federal and state grants are recorded as receivables and the revenue is recognized during the period in which the City fulfills the requirements for receiving the grant awards, as long as the susceptible to accrual criteria are met. Income from investments in all fund types and from charges for services in proprietary fund types is recognized when earned. Licenses and permits, fines and forfeitures, fees and refunds, charges for services (in governmental fund types), miscellaneous, and other revenues are recorded as revenue when received in cash because they are generally not measurable until actually received. Inventories Inventories are recognized only in those funds in which they are material to the extent of affecting operations. For the City, these are the Transit Fund, Water Fund, and the Equipment Maintenance Fund. Inventories of materials and supplies in the enterprise funds are determined by actual count and priced on the FIFO method. Capital Assets Capital assets, which include property, buildings, equipment, and infrastructure assets (e.g., roads, bridges, water mains, and similar items), are reported in the applicable governmental or business -type activities columns in the government -wide financial statements. The City follows the policy of not requiring capitalization of an asset with an initial, individual cost of less than 550,000 for infrastructure, 525,000 for buildings and improvements, and 55,000 for equipment assets. Such assets are recorded at original purchase cost or at fair value at the date of donation when received as donated properties. Depreciation is computed using the straight-line method over the following estimated useful lives: Infrastructure 3 —100 years Buildings and structures 20 — 50 years Improvements other than buildings 10 — 50 years Vehicles 2-20 years Other equipment 5 — 30 years W CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 Bond Premiums and Discounts Debt issued at a premium or discount is recorded net of the unamortized premium or discount. In the governmental funds, premiums and discounts are recorded entirely as other financing sources or uses in the year of issuance. In the proprietary funds and the government -wide statements, they are amortized over the life of the bonds. Compensated Absences Permanent City employees accumulate vacation and sick leave hours for subsequent use or for payment upon death, resignation, or retirement. The City pays its employees (except firefighters) one-half of the accumulated sick leave at the time of termination on the basis of the employee's then effective hourly base salary, provided that the dollar amount of the payment may be up to, but not exceed, the amount that an employee would be paid if the employee had terminated on June 28, 1985. Employees hired on or after June 29, 1985, are not eligible for payment of accumulated sick leave upon termination, death, or retirement. Pensions The provision for pension cost is recorded on the accrual basis (based on statutorily determined contribution rates), and the City's policy is to fund pension costs as they accrue. Landfill Closing Costs Costs expected to be incurred in ultimately closing the present landfill site are being systematically provided for through charges to expense over the estimated useful life of the landfill on the basis of capacity used (see Note ). Deferred Inflows of Resources Although certain revenues are measureable, they are not available. Available means collected within the current year or expected to be collected soon enough thereafter to be used to pay liabilities of the current year. Deferred inflows of resources in the governmental fund financial statements represent the amount of assets that have been recognized, but the related revenue has not been recognized since the assets are not collected within the current year or expected to be collected soon enough thereafter to be used to pay liabilities of the current year. Deferred inflows of resources consist of property tax receivable, notes receivable, grants receivable and other receivables. Deferred inflows of resources in the Statement of Net Position consist of succeeding year property tax receivable that will not be recognized as revenue until the year for which they are levied and notes receivable that will not be recognized as revenue until the year for which the payment is received. 59 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 Budgetary and Legal Appropriation and Amendment Policies The City prepares and adopts an annual function budget, as prescribed by Iowa statutes, for all funds except internal service and agency funds. This is formalized in a separate budgetary report, the Financial Plan. This budget is adopted on or before March 15 of each year to become effective July 1, and constitutes the City's appropriation for each program and purpose specified therein until amended. The adopted budget must include the following: a. Expenditures for each function: Public safety Public works Health and social services Culture and recreation Community and economic development General government Debt service Capital projects Business-type/enterprise b. The amount to be raised by property taxation c. Income from sources other than property taxation d. Transfers in and transfers out The legal level of control (the level at which expenditures may not legally exceed appropriations) is the function level for all funds combined, rather than at the individual fund level. Management can transfer appropriations within a function, within a fund type, and between fund types, without the approval of the governing body so long as the total budget by function area will not be exceeded. It is necessary, therefore, to aggregate the expenditures of the budgeted activities within the governmental fund types with the expenditures of the budgeted activities within the enterprise funds on a function basis, and to compare such function totals to function budgeted totals in order to demonstrate legal compliance with the budget. The City's budget for revenue focuses on the individual fund revenue rather than on aggregated fund totals. The City formally adopts budgets for several funds that are not required by state law to be included in the annual function budget. Annual operating budgets are adopted for the internal service funds for management control purposes. Such budgets, however, are not legally required to be adopted under state statutes. These budgets are adopted and amended at the same time and in the same manner as the City's annual function budget. A City budget for the current fiscal year may be amended for any of the following purposes as prescribed by Iowa statute: a. To permit the appropriation and expenditure of unexpended, unencumbered cash balances on hand at the end of the preceding fiscal year. b. To permit the appropriation and expenditure of amounts anticipated being available from sources other than property taxation. c. To permit transfers between funds. d. To permit transfers between programs. CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 A budget amendment must be prepared and adopted in the same manner as the original budget. The City's budget was amended as prescribed, and the effects of those amendments are shown in the accompanying budgetary comparison schedule. The original budget was increased by $62,497,049 in revenues and other financing sources and by $75,740,061 in expenditures and other financing uses. Appropriations, as adopted or amended, lapse at the end of the fiscal year. As allowed by GASB Statement No. 41, Budgetary Comparison Schedules —Perspective Differences, the City presents budgetary comparison schedules as required supplementary information based on the program structure of nine functional areas as required by state statute for its legally adopted budget. Restricted Assets Assets within the individual funds, which can be designated by the City Council for any use within the fund's purpose, are considered to be unrestricted assets. Assets, which are restricted for specific uses by bonded debt requirements, grant provisions, or other requirements, are classified as restricted assets. Liabilities, which are payable from restricted assets, are classified as such. Classification of Fund Balances Fund balances for the governmental funds are reported in classifications based on the nature of any limitations requiring the use of resources for specific purposes (see Note 9). 2. Compliance and Accountability At June 30, 2014 the Community Development Block Grant Fund reported a deficit balance of $9,000. The deficit is due to unavailable revenue from the Department of Housing and Urban Development (HUD). The City anticipates receiving these funds from HUD. 3. Cash and Pooled Investments The City's deposits in banks at June 30, 2014 were entirely covered by federal depository insurance, national credit union administration, or by the State Sinking Fund in accordance with Chapter 12C of the Code of Iowa. This chapter provides for additional assessments against the depositories to insure there will be no loss of public funds. The City is authorized by statute to invest public funds in obligations of the United States government, its agencies and instrumentalities; certificates of deposit or other evidences of deposit at federally insured Iowa depository institutions approved by City Council and secured pursuant to the limitations set forth in Chapter 12C of the Code of Iowa; prime eligible bankers acceptances; certain high rated commercial paper; perfected repurchase agreements; Iowa Public Agency Investment Trust (IPAIT); certain registered open—end management investment companies registered with the Securities & Exchange Commission under the federal Investment Company Act of 1940; certain joint investment trusts; and warrants or improvement certificates of a drainage district. Investments are stated at fair value. In addition, the City had investments in the Iowa Public Agency Investment Trust, which are valued at an amortized cost of $1,500,000 pursuant to Rule 2a-7 under the Investment Company Act of 1940. 61 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 At June 30, 2014 the City had the following investment: Type U S Agencies Fair Value Maturity 5997,803 August 2017 Interest rate risk. The City's investment policy limits the investment of general and operating funds to one year, unless a temporary extension of maturities is approved by the City Council. In such cases, the average maturity of each fund's portfolio shall not exceed 397 days. Funds not identified as operating funds may be invested in instruments whose maturities do not exceed five years at the time of purchase. Credit risk. State law limits investments to commercial paper and corporate bonds to the top two ratings issued by nationally recognized statistical rating organizations. It is the City's policy to comply with rating restrictions. The investment in Iowa Public Agency Investment Trust is not rated by Moody's Investors service as it is a state security that is backed by the full faith and credit of the issuing govermnent and is not subject to credit risk. Concentration of credit risk. The City investment policy limits the amount that may be invested in any one issuer to a maximum amount approved by the City Council. The aforementioned Iowa Public Agency Investment Trust (IPAIT) represents an investment in a pool managed by others. IPAIT is a common trust established under Iowa law pursuant to Iowa Code Chapter 28E in 1987 to enable eligible Iowa public agencies to safely and effectively invest their available operating and reserve funds. IPAIT is registered under the Investment Company Act of 1940. The IPAIT portfolios have followed established money market mutual fund investment parameters designed to maintain a S1 per unit net asset value since inception and were registered with the Securities and Exchange Commission (SEC). Due to legal and budgetary reasons, the General Fund is assigned a portion of the investment earnings associated with other funds. These funds are the employee benefits, other shared revenue, and sanitation funds. 62 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 4. Interfund Balances and Transfers Interfund balances for the year ended June 30, 2014, consisted of the following: Advances from Interfund balances at June 30, 2014, include advances due to/from other funds. Advances to/from other funds represent amounts for construction loans, land and negative cash balance funding. $640,742 of the $935,127 advances to the Nonmajor Enterprise Funds and $29,701 of the $86,039 advance to the Transit Fund are not expected to be repaid within the next year. The $429,448 of the advance to the Community Development Block Chant Fund is expected to be repaid within the next year. $150,576 of the $162,888 advance to the Other Shared Revenue and Grants Fund is not expected to be repaid within the next year. None of the $18,000 advance to Housing Authority is expected to be repaid within the next year. 63 Community Development Debt General Block Gant Service Sanitation Total Advances to: Community Development $ 429,448 $ $ $ $ 429,448 Block Gant Other Shared Revenue and Grants - - 162,888 162,888 Housing Authority 18,000 - - 18,000 Transit - - 86,039 86,039 Nonmajor Enterprise 255,982 - - 679,145 935,127 Total $ 685,430 $ 18,000 $ 162,888 $ 765,184 $ 1,631,502 Interfund balances at June 30, 2014, include advances due to/from other funds. Advances to/from other funds represent amounts for construction loans, land and negative cash balance funding. $640,742 of the $935,127 advances to the Nonmajor Enterprise Funds and $29,701 of the $86,039 advance to the Transit Fund are not expected to be repaid within the next year. The $429,448 of the advance to the Community Development Block Chant Fund is expected to be repaid within the next year. $150,576 of the $162,888 advance to the Other Shared Revenue and Grants Fund is not expected to be repaid within the next year. None of the $18,000 advance to Housing Authority is expected to be repaid within the next year. 63 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 Interfund transfers for the year ended June 30, 2014, consisted of the following: Transfer from Transfer to: General CommuniTyDevelopment Block Grant Debt Service Other Shared Revenue and Grants Capital Projects Other Construction Nomnajor Governmental Parkmg Wastewater Treatment Water Housing--U—My - Transit 2,858,163 Nonnejor Enterprise 72,342 Internal Service 10,108 $ - $ 8,768255 $ - $ 73,078 $ 465 $ 41,542 2,820 - - 158,624 - - - 367,973 255,060 2,098 405,477 - - 184,974 - - - 367,949 703,115 - - 786,786 39,505 - 18,850 - - - - 25,931 - - - - 263,822 1,158 16,360 374,351 352,179 237,655 Total Transfer to $ 3,992,244 $ 9,173,732 $ 1,158 $ 859,864 $ 1,424,226 $ 683,401 $ 254,015 (continued) Transfers are used to move revenues and bond proceeds from the fund that State statutes or the budget requires to collect them to the fund that the State statutes or the budget requires to expend them. In the fund financial statements, total transfers in and transfers out of $17,989,946 are less than total transfers of $21,490,220 because of the treatment of transfers of capital assets to and from the governmental activities capital assets. During the year, construction in progress related to construction along Lower Muscatine Road with a value of 5317,207 was transferred from governmental activities capital asset to Wastewater Treatment. No amounts were reported in the governmental funds, as the amounts did not involve the transfer of financial resources. However, Wastewater Treatment did report capital contributions for the capital resources received. Other Capital Communny Shared Projects Employee Development Revenue and Other Ncranajor Wastewater General Benefits BlockGrard Grants Construction Governmental Treatment Transfer to: General CommuniTyDevelopment Block Grant Debt Service Other Shared Revenue and Grants Capital Projects Other Construction Nomnajor Governmental Parkmg Wastewater Treatment Water Housing--U—My - Transit 2,858,163 Nonnejor Enterprise 72,342 Internal Service 10,108 $ - $ 8,768255 $ - $ 73,078 $ 465 $ 41,542 2,820 - - 158,624 - - - 367,973 255,060 2,098 405,477 - - 184,974 - - - 367,949 703,115 - - 786,786 39,505 - 18,850 - - - - 25,931 - - - - 263,822 1,158 16,360 374,351 352,179 237,655 Total Transfer to $ 3,992,244 $ 9,173,732 $ 1,158 $ 859,864 $ 1,424,226 $ 683,401 $ 254,015 (continued) Transfers are used to move revenues and bond proceeds from the fund that State statutes or the budget requires to collect them to the fund that the State statutes or the budget requires to expend them. In the fund financial statements, total transfers in and transfers out of $17,989,946 are less than total transfers of $21,490,220 because of the treatment of transfers of capital assets to and from the governmental activities capital assets. During the year, construction in progress related to construction along Lower Muscatine Road with a value of 5317,207 was transferred from governmental activities capital asset to Wastewater Treatment. No amounts were reported in the governmental funds, as the amounts did not involve the transfer of financial resources. However, Wastewater Treatment did report capital contributions for the capital resources received. CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 Transfer from Housing Nonmajor Internal Total Water Sanitation Authority Transit Enterprise Service Transfer from $ 213,989 $ 55,000 49,370 23,830 201,000 67,533 53,478 710,000 15,805 202,003 $ 9,152,329 2,820 781,657 407,575 1,045,486 1,650,417 18,850 25,931 989,627 1,158 2,858,163 446,693 7,356 1,942 609,240 $ 116,903 $ 733,830 $ 213,989 $ 7,356 $ 325,283 $ 203,945 17,989,946 Transfers from govEmrnental activities capital assets to enterprise funds 3,500 274 $ 21,490,220 During the year, construction in progress related to construction along Lower Muscatine Road, Rochester Avenue Bridge and William Street with values of 5978,303, 5430,196 and 5101,601, respectively, were transferred from governmental activities capital asset to Water. No amounts were reported in the governmental funds, as the amounts did not involve the transfer of financial resources. However, Water did report capital contributions for the capital resources received. Also during the year, construction in progress related to construction along Lower Muscatine Road, Rochester Avenue Bridge and William Street with values of 51,514,791, 593,597 and 564,579, respectively, were transferred from governmental activities capital asset to Stormwater. No amounts were reported in the governmental funds, as the amounts did not involve the transfer of financial resources. However, Stormwater did report capital contributions for the capital resources received. N CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 5. Capital Assets Capital asset activity for the year ended June 30, 2014, was as follows: Less accumulated depreciation for Buildings 18,716,707 Acquisitions Disposals 20,044,956 Improvements other than buildings Beginning and and Balance Machnery and equipment July 1, 2013 Transfers Transfers June 30, 2014 Cwerrnnental activities: 31,526,838 2,687,171 - 34214,009 Capital assets, not being depreciated- epreciatedLand 79238,664 7,175,535 2,855,065 83,559,134 Land $ 22,781,401 $ 321,340 $ - $ 23,102,741 Construction in progress 23278,125 6,715,419 14,884,434 15,109,110 Total capital assets, not being depreciated 46,059,526 7,036,759 14,884,434 38211,851 Capital assets, being depreciated $ 14,921,824 $ 187,654,023 Buildings 53,781,790 5,367,416 21,067 59,128,139 Improvements other than buildings 6,613 274 10,000 - 6,623 274 Machnery and equipment 40,705,010 2,600,863 2,871388 40,434,485 Infrastructure 114,341321 12,474,087 - 126,815,408 Total capital assets being depreciated 215,441395 20,452,366 2,892,455 233,001306 Less accumulated depreciation for Buildings 18,716,707 1,346,786 18,537 20,044,956 Improvements other than buildings 2,492,970 246,479 - 2,739,449 Machnery and equipment 26,502,149 2,895,099 2,836,528 26,560,720 Infrastructure 31,526,838 2,687,171 - 34214,009 Total accumulated depreciation 79238,664 7,175,535 2,855,065 83,559,134 Total capital assets, being depreciated, net 136,202,731 13 276,831 37,390 149,442,172 Coverrnnental activities capital assets, net $ 182,262 257 $ 20313,590 $ 14,921,824 $ 187,654,023 Me CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 Acquisitions Beginning and July 1, 2013 Transfers Business -type activities: Capital assets, not being depreciated Disposals and Balance Transfers June 30,2014 Land $ 28,496,004 $ 5,108,468 $ 107,392 $ 33,497,080 Construction in progress 51,596,844 3,687,472 47,846,037 7,438279 Total capital assets, not being depreciated 80,092,848 8,795,940 47,953,429 40,935,359 Capital assets, being depreciated Buildings 141,875,564 226,537 22,843,655 119,258,446 Improvements other than buildings 10,575,982 228,300 251,557 10,552,725 Machnery and equipment 33 241,933 600,134 3,479,480 30362,587 Infrastructure 211,812,898 64,120,572 176,600 275,756,870 Total capital assets being depreciated 397,506377 65,175,543 26,751,292 435,930,628 Less accumulated depreciation for: Buildings 61,595,134 3,606,982 13,037,605 52,164,511 Improvements other than buildings 4,890250 444,605 151,744 5,183,111 Machinery and equipment 21,696,937 1,455358 3,397,545 19,754,750 Infrastructure 71,852,719 4,804,855 75,884 76,581,690 Total accumulated depreciation 160,035,040 10311,800 16,662,778 153,684,062 Total capital assets, being depreciated, net 237,471337 54,863,743 10,088,514 282,246,566 Business -type activities capital assets, net $ 317.564.185 $ 63.659.683 $ 58.041.943 $ 323.181.925 Depreciation expense was charged to functions as follows: Governmental activities: Public safety $ 1,232,534 Public works 3,290354 Culture and recreation 2,401,728 Community and economic development 34,186 General government 216,733 Total depreciation expense - governmental activities $ 7,175,535 Business -type activities: Parking $ 800,453 Transit 1,069,850 Wastewater treatment 4,035,790 Water 2,180,793 Samtation 474,374 Housing authority 132,496 Nonmajor enterprise 1,618,043 Total depreciation expense - business -type activities $ 10311,800 67 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 6. Long Term Debt Changes in Debt for Bonds Bond debt activity for the year ended June 30, 2014, was as follows: Governmental activities: General obligation bonds Plus: Unamorttzed Premium Total general obligation bonds Revenue bonds Less: Unamorttzed Discounts Total revenue bonds Business -type activities: General obligation bonds Less: Unamorttzed Discounts Total general obligation bonds Revenue bonds Plus: Unamorttzed Premium Total revenue bonds General Obligation Bonds July 1, 2013 Issues Retirements Due Within June 30, 2014 One Year $ 57260,000 $ 19,730,000 $ 13,560,000 $ 63,530,000 $ 11,670,000 328,803 384,973 111,266 602,510 112,550 57,688,803 20,114,973 13,671266 64,132,510 11,782,550 2,655,000 - - 2,655,000 - 40256 - 2,124 38,232 2,124 2,614,644 - (2,124) 2,616,768 (2,124) $ 60203,447 $ 20.114.973 $ 13.669.142 $ 66,749278 $ 11.780.426 $ 1,190,000 $ 590,000 $ 890,000 $ 890,000 $ 300,000 7,685 - 3,842 3,843 3,843 1,182215 590,000 886,158 886,157 296,157 61960,000 - 5,115,000 56,845,000 5,290,000 804,738 - 81,221 723,517 6221 62,764,738 - 5,196221 57,568,517 5296221 $ 63.947.053 $ 590.000 $ 6.082379 $ 58.454.674 $ 5.592.378 Various issues of general obligation bonds totaling $64,420,000 are outstanding as of June 30, 2014. The bonds have interest rates ranging from 0.5% to 5.6% and mature in varying annual amounts ranging from $105,000 to $2,185,000 per issue, with the final maturities due in the year ending June 30, 2024. Interest and principal payments on all general obligation bonds, except tax abated portions recorded in the enterprise funds, are accounted for through the Debt Service Fund. Portions of several general obligation bond issues have been used to acquire or expand the enterprise fund facilities. In some instances, revenue generated by the enterprise funds is used to pay the general long- term debt principal and interest. The liability for those bonds that are expected to be paid by enterprise funds is included in those funds. CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 Annual debt service requirements to maturity for general obligation bonds are as follows: Fiscal Year Ending June 30 2015 2016 2017 2018 2019 2020-2024 Governmental Activities Principal 11,670,000 11,205,000 9,595,000 8,810,000 6,350,000 15,900,000 Interest 1,795,472 1,382,580 1,078,887 836,244 584,669 879,560 Business -type Activities Principal Interest 300,000 44,959 295,000 11,800 295,000 5,900 Total $ 63,530,000 $ 6,557,412 $ 890,000 $ 62,659 On June 2, 2014, the City issued $11,980,000 of general obligation refunding bonds of which $2,660,000 was to provide resources for future debt payments of $2,660,000 of general obligation bonds. As a result, the refunded general obligation bonds are considered to defeased and the liability has been removed from the governmental activities column of the statement of net position. The refunding was undertaken to reduce total future debt service payments. The result of the transaction is a reduction of $186,630 in future debt service payments and an economic gain of $181,222. The City had refunded general obligation debt totaling $2,660,000 that was still outstanding as of June 30, 2014. Revenue Bonds As of June 30, 2014, the following unmatured revenue bond issues are outstanding: Wastewater Taxable Urban Parking Treatment Water Renewal Original issue amount $ 9,110,000 $ 48,020,000 $ 21,815,000 $ 2,655,000 Interest rates 3.0% to 5.0% 3.0% to 5.0% 1.5% to 4.5% 1.0% to 3.9% Annual maturities $ 540,000 to $ 465,000 to $ 395,000 to $ 130,000 to $ 770,000 $ 2,205,000 $ 835,000 $ 200,000 Amount outstanding $ 7,145,000 $ 31,955,000 $ 18,635,000 $ 2,655,000 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 Revenue bond debt service requirements to maturity are as follows: Fiscal Year Ending Governmental Activities Business -type Activities June 30 Principal Interest Principal Interest 2015 2016 2017 2018 2019 2020-2024 2025-2029 2030-2034 Total 130,000 130,000 135,000 135,000 725,000 825,000 575,000 75,335 75,335 74,035 72,345 70,185 305,145 197,425 44,495 5,290,000 5,500,000 5,670,000 5,900,000 6,105,000 23,945,000 4,435,000 2,206,665 2,015,284 1,807,671 1,588,927 1,359,765 3,258,915 181,269 $ 2,655,000 $ 914,300 $ 56,845,000 $ 12,418,496 The revenue bond ordinances required that wastewater treatment, parking system, water revenues, and urban renewal tax revenues be set aside into separate and special accounts as they are received. The use and the amounts to be included in the accounts are as follows: (a) Revenue Bond and Interest Sinking Reserve (b) Revenue Debt Service Reserve Amount sufficient to pay current bond and interest maturities. Amount required to be deposited in the Revenue Bond and Interest Reserve until the reserve fund equals: Parking Revenue, Water Revenue and Taxable Urban Renewal Revenue bonds — maximum debt service due on the bonds in any succeeding fiscal year. Wastewater Revenue bonds — 125% of the average principal and interest payments over the life of all the Wastewater Revenue bonds. (c) Improvement Reserve $20,000 per month until the reserve balance equals or exceeds $2,000,000 for Wastewater Revenue bonds and $5,000 per month until the reserve balance equals or exceeds $450,000 for Water Revenue bonds, with no further deposits once the minimum balance is reached. If the reserve falls below the required minimum, monthly transfers in the aforementioned amounts will resume. 70 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 Summary of Bond Issues General obligation and revenue bonds payable at June 30, 2014, are comprised of the following issues: $ 123,920,000 71 Date of Amount brterest Final Outstanding Issue Issued Rates Matarity June 30, 2014 General Obligation Bonds: Muki-Purpose Mar. 2005 7,020,000 3.0-4.0 6/15 $ 820,000 Muki-Purpose Jun 2006 6,265,000 3.625-4.0 6/16 1,495,000 Muki-Purpose Jun 2006 1,000,000 5.5-5.6 6/16 250,000 Refimded Water Construction (1) Sep. 2006 3,350,000 3.6-3.75 6/17 300,000 Muki-Purpose May 2007 8,870,000 3.75 6/17 950,000 Muki-Purpose June 2008 9,150,000 3.25-3.75 6/18 4,040,000 Refimded Muki-Purpose (2) Oct 2008 17,005,000 3.0-3.75 6/18 5,975,000 Muki-Purpose June 2009 6,685,000 2.5-4.0 6/19 3,570,000 Refimded Muki-Purpose (3) June 2009 5,840,000 2.0-4.0 6/16 1,795,000 Muki-Purpose Aug. 2010 7,420,000 2.0-2.75 6/20 4,550,000 Muki-Purpose June 2011 7,925,000 2.0-3.625 6/21 5,610,000 Refimded Muki-Propose and Library Construction (4) June 2011 10,930,000 2.0-3.625 6/21 8,520,000 Muki-Purpose June 2012 9,070,000 2.0-2.25 6/22 7,440,000 Muki-Purpose July 2013 7,230,000 1.0-2.0 6/23 6,865,000 Muki-Purpose July 2013 520,000 2.0 6/15 260,000 Refinded Muki-Purpose (5) June 2014 11,980,000 0.5-0.6 6/24 11,980,000 Total General Obligation Bonds $ 64,420,000 Date of Amount Hrterest Final Outstanding Issue Issued Rates Matarity June 30, 2014 Revenue Bonds: Refinded Parking Bonds (6) Nov. 2009 $ 9,110,000 3.0-5.0 7/24 $ 7,145,000 Refinded Wastewater Treatment Bonds (7) Oct 2008 24,280,000 3.0-5.0 7/22 16,145,000 Refinded Wastewater Treatment Bonds (8) May 2009 8,660,000 3.5-5.0 7/25 7,225,000 Refinded Wastewater Treatment Bonds (9) Apr. 2010 15,080,000 3.0-4.0 7/20 8,585,000 Refimded Water Bonds (10) Oct 2008 7,115,000 3.0-4.375 7/24 5,315,000 Refimded Water Bonds (11) May 2009 9,750,000 4.0-4.5 7/25 7,930,000 Refimded Water Bonds (12) June 2012 4,950,000 1.5 - 2.1 7/22 4,500,000 Taxable Urban Renewal Nov. 2012 2,655,000 1.0-3.9 6/32 2,655,000 Total Revenue Bonds $ 59,500,000 $ 123,920,000 71 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 (1) This bond issue has the general obligation bonds payable shown as a liability on the balance sheet of the Water Fund. Also, this bond issue refunded the November 1997 Water Construction General Obligation Bonds. (2) This bond issue refunded the April 1998, March 1999, and July 2000 General Obligation Bonds. (3) This bond issue refunded the June 2001 General Obligation Bonds. (4) This bond issue refunded the May 2002 General Obligation Bonds. (5) This bond issue is an advance refunding of portions of the September 2006 and May 2007 General Obligation Bonds. (6) This bond issue refunded the December 1999 Parking Revenue Bonds. (7) This bond issue refunded the March 1996, May 1997, and January 1999 Wastewater Revenue Bonds. (8) This bond issue refunded the October 2000 Wastewater Revenue Bonds. (9) This bond issue refunded the December 2001 and April 2002 Wastewater Revenue Bonds. (10) This bond issue refunded the May 1999 Water Revenue Bonds. (11) This bond issue refunded the December 2000 Water Revenue Bonds. (12) This bond issue refunded the October 2002 Water Revenue Bonds. Conduit Debt Obligations From time to time, the City has issued Industrial Development Revenue Bonds, Facility Refunding Revenue Bonds, and Midwestern Disaster Area Revenue Bonds to provide financial assistance to private sector entities for the acquisition, construction, and renovation of industrial and commercial facilities deemed to be in the public interest. The bonds are collateralized by the property financed and are payable solely from payments received on the underlying mortgage loans. All payments on the bonds are made by the private sector entities directly to a bond trustee, who is a third party fmancial institution, and in turn, disburses the payment to the respective bond holders. Neither the City, the State, nor any political subdivision thereof is obligated in any manner for repayment of the bonds. Accordingly, the bonds are not reported as liabilities in the accompanying fmancial statements. As of June 30, 2014, there were four series of Industrial Development Revenue Bonds, Facility Refunding Revenue Bonds, and Midwest Disaster Area Revenue Bonds outstanding, with an aggregate principal amount payable of $40,663,555. Debt Legal Compliance Legal Debt Margin: As of June 30, 2014, the general obligation debt issued by the City did not exceed its legal debt limit computed as follows (amounts expressed in thousands): Assessed valuation: Real property $ 4,581,219 Utilities 87,100 Total valuation 4.668.319 Debt limit, 5% of total assessed valuation $ 233,416 Debt applicable to debt limit 67,075 Legal debt margin $ 166,341 72 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 7. Other Long-term Liabilities Notes Payable Note Payable activity for the year ended June 30, 2014, was as follows: July 1, 2013 Issues Retirements Due Within June 30, 2014 One Year Governmental activities: $ 211,000 $ - $ - $ 211,000 $ - A note payable was issued to Greater Iowa City Housing Fellowship for the purchase of an 11 unit apartment building for low income and disabled housing in the Peninsula Neighborhood. The terms of the loan are 1%, interest only payments for twenty years with a final balloon payment of $211,000 due on August 1, 2025. Employee Vested Benefits Changes in Long -Term Liabilities -Employee Vested benefits Employee Vested Benefits activity for the year ended June 30, 2014, was as follows: For the governmental activities, employee vested benefits are generally liquidated by the General Fund and Community Development Block Grant Fund. 73 Due Within July 1, 2013 Issues Retirements June 30, 2014 One Year Governmental activities: $ 2.110.614 $ 1.155293 $ 1.160.900 $ 2.105.007 $ 1.163.657 Business -type activities: $ 742.700 $ 433.680 $ 427285 $ 749.095 $ 431.645 For the governmental activities, employee vested benefits are generally liquidated by the General Fund and Community Development Block Grant Fund. 73 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 Landfill Closure / Post -Closure Care Costs Changes in Long -Term Liabilities - Landfill Closure Post -closure Care Costs Landfill Closure Post -closure care activity for the year ended June 30, 2014, was as follows: July 1, 2013 Issues Retirements Due Within June 30, 2014 One Yew Business -type activities: $ 6,404,915 $ 911,376 $ $ 7,316,291 $ - In August 1993, the GASB issued Statement No. 18, Accounting for Municipal Solid Waste Landfill Closure and Post -closure Care Costs (the Statement). Under these rules, in addition to operating expenses related to current activities of the landfill, an expense provision and related liability are being recognized based on the future closure and post -closure care costs that will be incurred near or after the date the landfill no longer accepts waste. The recognition of these landfill closure and post -closure care costs is based on the amount of the landfill used during the year. The estimated liability for landfill closure and post -closure care costs as of June 30, 2014, is 57,316,291, which is based on 47.2% usage (filled) of the landfill and is included in accrued liabilities within the Sanitation Fund. It is estimated that an additional amount of approximately 58,184,325 will be recognized as closure and post -closure care expenses between the date of the balance sheet and the date the landfill is expected to be filled to capacity by the year ended June 30, 2025. The estimated total current cost of the landfill closure and post -closure care costs at June 30, 2014, was determined by a licensed professional engineer and approximated at 515,500,616. It is based on the amount that would be paid if all equipment, facilities, and services required to close, monitor, and maintain the landfill were acquired as of June 30, 2014. These amounts are based on an estimated post -closure care and monitoring period of 30 years, consistent with current State Department of Natural Resources regulations. However, the actual cost of closure and post -closure care may be higher due to inflation, changes in technology, or changes in landfill laws and regulations. The City is required by federal and state laws and regulations to provide some form of financial assurance to finance closure and post -closure care. The City will meet its financial assurance obligations through the issuance of general obligation bonds. As of June 30, 2014, the Sanitation Fund had 512,405,214 in related equity in pooled cash and investments, at fair value designated for satisfaction of closure and post -closure costs. The City estimates that these cash reserves will only provide a fraction of the dollars needed to close and monitor the landfill. The remaining portion of post -closure care costs, anticipated future inflation costs and additional costs that might arise from changes in post -closure requirements (due to changes in technology or more rigorous environmental regulations, for example) may need to be covered by charges to future landfill users as well as City taxpayers. 74 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 Other Post Employment Benefits Changes in Long -Term Liabilities - Other Post Employment Benefits Net OPEB Obligation 2013 Current Year June30,2014 Governmental activities: $ 2,362,257 $ 273,022 $ 2,635,279 Business -type activities: $ 943,369 $ 35,800 $ 979,169 The City implemented GASB Statement No. 45, Accounting and Financial Reporting by Employers for Postemployment Benefits other Than Pensions during the year ended June 30, 2009. Plan Description: The City operates one self-funded medical and dental plan for all employees, which is offered to current and retired employees and their dependents. All full-time employees who retire or terminate/resign and their eligible dependents are offered the following post -employment benefit options: Health insurance and dental insurance — The option of continuing with the City's health insurance plan at the individual's expense. These benefits cease upon Medicare eligibility. Life insurance — The option of converting the employee's City -paid policy to an individual policy at the individual's expense with the City's life insurance carrier. Long-term disability — For employees who terminate/resign and have been on the plan for a minimum of one year, the option of converting the employee's City -paid group policy to a personal policy at the individual's expense with the City's long-term disability insurance carrier. The above options, while at the individual's own expense, are included within the City's overall insurance package, which results in an implicit rate subsidy and an OPEB liability. Funding Policy: The plan member's contribution requirements are established and may be amended by the City. The City currently finances the benefit plans on a pay-as-you-go basis. For governmental activities, this liability is expected to be liquidated by the General Fund. 75 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 Annual OPEB Cost and Net OPEB Obligation: The City's annual OPEB cost is calculated based on the annual required contribution (ARC) of the City, an amount actuarially determined in accordance with GASB Statement No. 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal costs each year and amortize any unfunded actuarial liabilities over a period not to exceed 30 years. The following table shows the components of the City's annual OPEB cost for the year ended June 30, 2014, the amount actually contributed to the plans, and changes in the City's net OPEB obligation: Annual required contribution $ 643,988 Interest on net OPEB obligation 115,697 Adjustment to annual required contribution (110,188) Annual OPEB costs 649,497 Contributions made (340,674) Increase in net OPEB obligation 308,823 Net OPEB obligation beginning of year 3,305,626 Net OPEB obligation end of year 3 614 449 For calculation of the net OPEB obligation, the actuary has set the transition day as July 1, 2008. The end of year net OPEB obligation was calculated by the actuary as the cumulative difference between the actuarially determined funding requirements and the actual contributions for the year ended June 30, 2014. The City's annual OPEB cost, the percentage of annual OPEB cost contributed to the plans and the net OPEB obligation as of June 30, 2014 are summarized as follows: Annual Year Ended OPEB Cost June 30, 2012 $ 600,965 June 30, 2013 $ 648,466 June 30, 2014 $ 649,497 Percentage of Annual OPEB Cost Net OPEB Contributed from City Obligation 28.5% $2,686,798 4.6% $3,305,626 52.5% $3,614,449 Funded Status and Funding Progress: As of July 1, 2012, the most recent actuarial valuation date for the period July 1, 2013 through June 30, 2014, the actuarial accrued liability was $7,163,715, with no actuarial value of assets, resulting in an unfunded actuarial accrued liability (UAAL) of $7,163,715. The covered payroll (annual payroll of active employees covered by the plans) was $34,992,423 and the ratio of the UAAL to covered payroll was 20.5%. As of June 30, 2014, there were no trust fund assets. Actuarial Methods and Assumptions: Actuarial valuations of an ongoing plan involve estimates of the value of reported amounts and assumptions about the probability of events far into the future. Examples include assumption about future employments, mortality, and the health care cost trend. Actuarially determined amounts are subject to continual review as actual results are compared with past expectations and new estimates are made about the future. Actuarial calculations of the OPEB plan reflect a long-term perspective. 76 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 The required schedule of funding progress, presented as required supplementary information in the section following the Notes to Financial Statements, will present multi-year trend information about whether the actuarial value of plan assets is increasing or decreasing over time relative to the actuarial accrued liabilities for benefits. Calculations are based on the types of benefits provided under the terms of the substantive plan at the time of each valuation and on the pattern of sharing of costs between the employer and plan members to that point. The projection of benefits for financial reporting purposes does not explicitly incorporate the potential effects of legal or contractual funding limitations on the pattern of cost sharing between the employer and plan members in the future. As of the July 1, 2012 actuarial valuation date, the actuarial cost method used is the entry -age normal method. The actuarial assumption includes a 3.5% discount rate and an inflation rate of 3% per annum. The projected annual medical trend rate is 8.5%. The ultimate medical trend rate is 5.0%. The medical trend rate is decreased to 8.0% for year two and then reduced by 0.5% each year until reaching the 5.0% ultimate trend rate. The projected annual dental trend rate is 5.0%. The ultimate dental trend rate is 4%. The dental trend rate is decreased to 4.75% for year two and then reduced by 0.25% each year until reaching the 4% ultimate trend rate. Mortality rates for active employees are from the RP -2000 Employee Table (Male and Female) Projected to 2013 (Projection Scall AA). For retirees, mortality rates are from the RP -2000 Healthy Annuitant Table (Male and Female) Projected to 2013 (Projection Scale AA). Annual retirement and termination probabilities were developed from the retirement probabilities from the MFPRSI and IPERS pension plan turnover tables, adjusted to be consistent with expected first fiscal year retirements. Projected claim costs of the health and dental plans are $821.13 per month. The salary increase rate was assumed to be 3.5% per year. The UAAL is being amortized as a level percentage of projected payroll expenses over 30 years on an open basis. 8. Short Term Debt Changes in Short -Term Liabilities -Notes Payable Notes Payable activity for the year ended June 30, 2014, was as follows: Due Within July 1, 2013 Issues Retirements June 30, 2014 One Year Governmental activities: $ 538,000 $ 2,813,100 $ 1,408,000 $ 1,943,100 $ 1,943,100 During FY14, the City entered into additional multiple short term loans totaling $2,813,100 and repaid multiple short term loans totaling $1,408,000. The outstanding loans mature one year from the date of the loan and bear interest rates ranging from 2% to 3.25%. The loans were used to fund the acquisition and rehabilitation of single family homes as part of the UniverCity Neighborhood Partnership Program (UniverCity). UniverCity is a cooperative effort of the City of Iowa City and the University of Iowa dedicated to ensuring that the University of Iowa Campus and surrounding neighborhoods remain vital, safe, affordable, and attractive places to live and work for both renters and homeowners. The short term loans have been repaid and will be repaid with the proceeds from the sale of the rehabilitated homes. 77 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 9. Fund Equity Fund balances for the governmental funds are reported in classifications that comprise a hierarchy based on the extent to which the government honors constraints on the specific purposes for which amounts in those funds can be spent. • The Nonspendable classification contains amounts not in spendable form or legally or contractually required to be maintained intact. • Restricted amounts contain restraint on their use externally imposed by creditors, grantors, contributors, or laws or regulations of other governments; or imposed by law through constitutional provisions or enabling legislation. • Committed amounts can only be used for specific purposes imposed by formal action of the government's highest level of decision-making authority. The highest level of decision-making authority is the City Council and it takes a resolution to establish, modify or rescind a fund balance commitment. • Amounts intended to be used for specific purposes are Assigned. Assignments should not cause deficits in the Unassigned fund balance. The Finance Director has been delegated authority by the City Council through a resolution to assign amounts to be used for specific purposes. • Unassigned fund balance is the residual classification for the General Fund. The City would use Restricted fund balances first, followed by Committed resources, and then Assigned resources, as appropriate opportunities arise, but reserves the right to selectively spend Unassigned resources first to defer the use of these other classified funds. W Component of Fund Mlance Nonsxddade Perpetual Care Principal Total Nonsperdable R.tndedfor: Pudic Safety Local Option Sales Tax De2A SeMce GO Bond Projects State Funding Pudic Safety Employee Benefits Other Restricted Total ReAnded Assigned to. Library Programs Senior Center Programs Emergency Fund Replacement and Acquiedion Renews Other Assigned Total Assgne l Unassigned Total Fund Balances 10. Risk Management CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 Conmunity Other Development Shanxi Other Employee Block Revenue and Other Debt Governmental General Bents Grant Grants Canslaction S.Ce Fords Total $ More) $$ - $ $ $ $ _ - - - - $ More) 6.9 000 6.9 000 75,560 75,560 3399601 - - - - - - 3399601 - - - - - 6,872,181 - 6872181 705,857 - - - 6853,6]1 - 11,138,247 1807,775 - - - 4,517,082 - - - 4,517,082 - 1,713,207 - - - - - 1,713,207 46562 190,633 237,195 26533,483 1,713,207 4,517,082 6,853,671 6,872,181 11,328,880 57,818,504 17,906,13M (9,543) (188) 17,ID7,153 $ 47,908,888 $ 1,713,287 $ (9,543) $ 4,517,882 $ 6853,671 $ 6872181 $ 11,328,772 $ 79,184,258 The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; workplace accidents, errors and omissions; and natural disasters. During fiscal year 1988 the City established the Loss Reserve Fund, an internal service fund, to account for and finance its uninsured risks of loss. During the year ended June 30, 2014 the City purchased property, liability, and workers' compensation insurance under the program that provides for a $100,000 self-insured retention per occurrence on property losses, a $500,000 self-insured retention per occurrence on liability, and a $500,000 self-insured retention on workers' compensation losses. The liability insurance provides coverage for claims in excess of the aforementioned self-insured retention up to a maximum of $21,000,000 annual aggregate of losses paid. Settled claims have not exceeded this commercial coverage in any of the past twenty five fiscal years. The operating funds pay annual premiums to the Loss Reserve Fund. Accumulated monies in the Loss Reserve Fund are available to cover the self-insured retention amounts and any uninsured losses. 79 75,560 75,560 3399601 - - - - - - 3399601 17,906,13M (9,543) (188) 17,ID7,153 $ 47,908,888 $ 1,713,287 $ (9,543) $ 4,517,882 $ 6853,671 $ 6872181 $ 11,328,772 $ 79,184,258 The City is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; workplace accidents, errors and omissions; and natural disasters. During fiscal year 1988 the City established the Loss Reserve Fund, an internal service fund, to account for and finance its uninsured risks of loss. During the year ended June 30, 2014 the City purchased property, liability, and workers' compensation insurance under the program that provides for a $100,000 self-insured retention per occurrence on property losses, a $500,000 self-insured retention per occurrence on liability, and a $500,000 self-insured retention on workers' compensation losses. The liability insurance provides coverage for claims in excess of the aforementioned self-insured retention up to a maximum of $21,000,000 annual aggregate of losses paid. Settled claims have not exceeded this commercial coverage in any of the past twenty five fiscal years. The operating funds pay annual premiums to the Loss Reserve Fund. Accumulated monies in the Loss Reserve Fund are available to cover the self-insured retention amounts and any uninsured losses. 79 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 The Housing Authority Fund is insured under a separate policy with the Assisted Housing Risk Management Association. The remaining funds participate in the Loss Reserve Fund. The funds make payments to the Loss Reserve Fund based on actuarial estimates of the amounts needed to pay prior- and current -year claims and to establish a reserve for catastrophic losses. The Fund's accrued liabilities balance includes a claims liability at June 30, 2014 based on the requirements of GASB Statement No. 10, as amended, which requires that a liability for claims be reported if information prior to the issuance of the financial statements indicates that it is probable that a liability has been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated. Changes in the Loss Reserve Fund's claims liability amount for property, liability, and workers' compensation for the years ended June 30, 2014 and 2013 are as follows: Current -Year Beginning -of- Claims and Balance at Fiscal -Year Changes in Claim Fiscal Liability Estimates Payments Year -End 2012-2013 $ 1,184,000 $ 1,616,000 $ 1,177,000 $ 1,623,000 2013-2014 1,623,000 2,826,000 2,033,000 2,416,000 Also, the City is partially self-insured, through stop -loss insurance, for employee health care coverage, which is available to all of its permanent employees. This insurance provides stop -loss coverage for claims in excess of $125,000 per employee with an aggregate stop -loss of $8,264,321. The operating funds are charged premiums by the Loss Reserve Fund. The City reimburses a health insurance provider for actual medical costs incurred, plus a claims processing\administrative fee. Changes in the Loss Reserve Fund's claims liability amount for health care coverage for the years ended June 30, 2014 and 2013 are as follows: 2012-2013 2013-2014 Beginning -of - Fiscal -Year Liability Current -Year Claims and Changes in Estimates 716,000 $ 5,480,000 509,000 7,292,000 'ml Claim Payments $ 5,687,000 7,220,000 Balance at Fiscal Year -End 509,000 581,000 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 11. Commitments and Contingencies The total outstanding contractual commitments as of June 30, 2014 are as follows: Fund Project Bridge, street and traffic Paving and bridge construction, control construction engineering design and consulting Other construction Public works, culture & recreation, Economic Dev, Fire & Police, construction Wastewater Sewer construction and south plant expansion Water Water main construction Airport Runway grading and paving The total significant encumbrances as of June 30, 2014 are as follows: Fund Project Other Construction Financial System, fire equipment and public works radio system 01 Amount $ 2,992,475 6,726,463 486,117 23,024 183,222 $ 10,411,301 Amount $ 568,775 $ 568,775 CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 12. Contingent Liabilities Litigation The City is a defendant in a number of lawsuits arising principally from claims against the City for alleged improper actions by City employees, with such lawsuits typically involving claims of improper police action, unlawful taking of property by zoning, negligence, appeals of condemnations, and discrimination. Total damages claimed are substantial; however, it has been the City's experience that such actions are settled for amounts substantially less than claimed amounts. The City's management estimates that the potential claims against the City, not covered by various insurance policies, would not materially affect the financial condition of the City. The City has the authority to levy additional taxes (outside the regular limit) to cover uninsured judgments against the City. 13. Pension and Retirement Systems Municipal Fire and Police Retirement System of Iowa The City is a participating employer in the Municipal Fire and Police Retirement System of Iowa (MF'PRSI or the Plan), which is a cost-sharing multiple -employer defined benefit public police and fire employees retirement system. All fire fighters and police officers appointed under civil service participate in the Plan. The Plan provides retirement, disability, and death benefits that are established under state statute. The Plan issues a publicly available financial report that includes financial statements and required supplementary information. The report may be obtained by writing to Municipal Fire and Police Retirement System of Iowa, 7155 Lake Drive Suite 201, West Des Moines, Iowa 50266 or the report may be obtained from website www.mfprsi.or¢ under the publications link. A member may retire at age 55 with 22 years of employment, and receive full benefits that are equal to 66% of the member's average final compensation. Additionally, members retiring with more than 22 years of service will receive an additional 2% of the member's average final compensation for up to 8 years of additional service. Other benefits are also calculated at varying percentages of the average final compensation. Benefits vest after four years of service. Member contribution rates are established by state statute. For the fiscal year ended June 30, 2014, members contributed 9.40%. The City's contribution rate is based upon an actuarially determined normal contribution rate. The normal contribution rate is provided by state statute to be the actuarial liabilities of the plan less current plan assets, the total then being divided by 1% of the actuarially determined present value of prospective future compensation of all members, further reduced by member contributions. Legislatively appropriated contributions from the state to the plan may further reduce the City's contribution rate. However, the City's contribution rate may not be less than 17% of eamable compensation. The City was required to contribute 30.12% of earnable compensation of each member in FY 2014, 26.12% of eamable compensation in FY 2013, and 24.76% of earnable compensation in FY 2012. The contributions paid by the City for the years ended June 30, 2012, 2013, and 2014, were 52,232,637, 52,428,631, and 52,920,967 respectively, and was equal to the required contributions for each year. M CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 Iowa Public Employees Retirement System The City contributes to the Iowa Public Employees Retirement System (IPERS), which is a cost-sharing multiple -employer defined benefit pension plan administered by the State of Iowa. IPERS provides retirement and death benefits, which are established by State statute to plan members and beneficiaries. IPERS issues a publicly available financial report that includes financial statements and required supplementary information. The report may be obtained by writing to IPERS, P.O. Box 9117, Des Moines, Iowa 50306-9117. All employees eighteen or older, except temporary employees of six months or less of employment duration, who do not participate in any other public retirement system in the state are eligible and must participate in IPERS. The pension plan provides retirement and death benefits that are established by state statute. Generally, a member may retire at the age of 65, or any time after age 62 and 20 years or more of service, or when age plus years of service equals or exceeds 88, and receive unreduced (for age) benefits. Members may also retire at the age of 55 or more at reduced benefits. Benefits vest after seven years of service or after attaining the age of 55. Full benefits are equal to 60% of the average of the highest five years of covered wages times years of service divided by 30. Plan members are required to contribute 5.95% of their annual covered salary and the City is required to contribute 8.93% of annual covered payroll. Contribution requirements are established by state statute. The City's contributions to IPERS for the years ended June 30, 2012, 2013, and 2014, were 52,245,326, 52,423,438, and 52,552,602 respectively, and were equal to the required contributions for each year. 14. Subsequent events On November 12, 2014, the City of Iowa City placed funds in escrow to defease whole maturities of Parking System Revenue Refunding Capital Loan Notes, Series 2009F, dated November 23, 2009. These Capital Loan Notes have stated maturity dates of July 1, 2015 through July 1, 2024 totaling 56,605,000 in principal amount. 15. New Governmental Accounting Standards Board (GASB) Standards The Governmental Accounting Standards Board (GASB) has issued three statements not yet implemented by the City. The statements, which might impact the City's financial statements, are as follows: Statement No. 68, Accounting and Financial Reporting for Pensions — an amendment of GASB Statement No. 27, issued June 2012, will be effective for the fiscal year ending June 30, 2015. The objective of this Statement is to improve information provided by state and local governmental employers about financial support for pensions that is provided by other entities. Statement No. 69, Government Combinations and Disposals of Government Operations, issued January 2013, will be effective for the fiscal year ending June 30, 2015. The objective of this statement is to improve financial reporting by addressing accounting and financial reporting for government combinations and disposals of government operations. The term government combinations is used in this Statement to refer to a variety of arrangements including mergers and acquisitions. ME CITY OF IOWA CITY, IOWA NOTES TO FINANCIAL STATEMENTS (continued) June 30, 2014 Statement No. 71, Pension Transition for Contributions Made Subsequent to the Measurement Date —an amendment of GASB Statement No. 68, issued November 2013, will be effective for the fiscal year ending June 30, 2015. The objective of this statement is to address an issue regarding application of the transition provisions of Statement No. 68, Accounting and Financial Reporting for Pensions. The City's management has not yet determined the effect these statements will have on the City's financial statements. M KI CITY OF IOWA CITY BUDGETARY COMPARISON SCHEDULE BUDGET AND ACTUAL - ALL GOVERNMENTAL FUNDS AND ENTERPRISE FUNDS BUDGETARY BASIS REQUIRED SUPPLEMENTARY INFORMATION For the Year Ended June 30, 2014 (dollar amounts expressed in thousands) Governmental Fund Types Enterprise Fund Actual Budgetary Types Actual Total Actual Basis Budgetary Basis Budgetary Basis Revenues: Public safety Property taxes $ 50,046 $ - $ 50,046 Delinquent property taxes 5 - 5 Tax increment financing taxes 435 - 435 Other city taxes 3,309 - 3,309 Licenses and permits 1,660 7 1,667 Intergovernmental 18,043 25,253 43,296 Charges for services 4,292 38,223 42,515 Use of money and property 851 1,167 2,018 Miscellaneous 2,938 522 3,460 Total revenues 81,579 65,172 146,751 Expenditures/Expenses: Public safety 21,555 - 21,555 Public works 6,349 - 6,349 Health and social services 264 - 264 Culture and recreation 12,665 - 12,665 Community and economic development 10,979 - 10,979 General government 7,039 - 7,039 Debt service 13,160 - 13,160 Capital outlay 17,103 - 17,103 Business -type - 65,444 65,444 Total expenditures/expenses 89,114 65,444 154,558 Excess (deficiency) of revenues over (under) expenditures/expenses (7,535) (272) (7,807) Other financing sources and uses, net 22,538 3,092 25,630 Net change in fund balances 15,003 2,820 17,823 Balances, beginning of year 66,349 86,134 152,483 Balances, end of year 81,352 88,954 170,306 See Note to Required Supplementary Information. 00, Budgeted Amounts Final to Actual Variance - Positive Original Final (Negative) $ 50,307 $ 50,307 $ (261) 7,484 7,561 5 454 454 (19) 5,007 4,744 (1,435) 1,351 1,352 315 42,419 64,823 (21,527) 40,304 45,331 (2,816) 1,661 (3,061) 5,079 5,175 5,175 (1,715) 146,678 169,125 (22,374) 21,784 22,400 845 7,484 7,561 1,212 265 265 1 13,128 13,495 830 10,700 13,351 2,372 7,790 7,758 719 13,497 13,497 337 18,864 48,272 31,169 75,501 90,792 25,348 169,013 217,391 62,833 (22,335) (48,266) 40,459 20,262 32,951 (7,321) (2,073) (15,315) 33,138 98,087 152,483 96,014 137,168 OR CITY OF IOWA CITY BUDGETARY COMPARISON SCHEDULE BUDGET TO GAAP RECONCILIATION REQUIRED SUPPLEMENTARY INFORMATION For the Year Ended June 30, 2014 (dollar amounts expressed in thousands) Governmental Fund Types Accrual Modified Accrual Budget Basis Adjustments Basis Revenues $ 81,579 $ 282 $ 81,861 Expenditures 89,114 (854) 88,260 Net (7,535) 1,136 (6,399) Other financing sources (uses) 22,538 (3,833) 18,705 Beginning Fund Balances 66,349 530 66,879 Ending Fund Balances $ 81,352 $ (2,167) $ 79,185 Enterprise Fund Types Accrual Accrual Budget Basis Adjustments Basis Revenues $ 65,172 $ 1,257 $ 66,429 Expenditures 65,444 (14,375) 51,069 Net (272) 15,632 15,360 Other financing sources (uses) 3,092 (9,766) (6,674) Beginning Fund Balances 86,134 249,547 335,681 Ending Fund Balances S 88,954 S 255,413 S 344,367 See Note to Required Supplementary Information. 88 City of Iowa City, Iowa Note to Required Supplementary Information - Budgetary Reporting For the Year Ended June 30, 2014 In accordance with Code of Iowa, the City Council annually adopts a budget following required public notice and hearing which includes all funds, except internal service funds and agency funds. The budget basis of accounting is cash basis. The annual budget may be amended during the year utilizing similar statutorily prescribed procedures. Formal and legal budgetary control is based upon nine major classes of expenditures known as functions, not by fund or fund type. These nine functions are: public safety, public works, health and social services, culture and recreation, community and economic development, general government, debt service, capital outlay and business -type. The legal level control is at the aggregated function level, not at the fund or fund type level. During the year, budget amendments increased budgeted revenues by $22,447,000 and expenditures by $48,378,000. The budget amendments were primarily due to changes in the breadth and timing of capital improvement projects, which the City budgets in full during the initial year of the projects and amends future year budgets for carryover. M City of Iowa City, Iowa Required Supplementary Information — Schedule of Funding Progress for Health and Dental Plans For the Year Ended June 30, 2014 UAAL As a Actuarial Actuarial Actuarial Percentage of Valuation Fiscal Value of Accrued Unfunded AAL Funded Covered Date Year Assets Liability (AAL) (UAAL) Ratio Covered Payroll Payroll July 1, 2008 June 30, 2009 $ $ 15,235,196 $ 15,235,196 0.00% $ 29,842,842 51.1% July 1, 2010 June 30, 2011 $ $ 6,893,438 $ 6,893,438 0.00% $ 31,505,702 21.9% July 1, 2012 June 30, 2013 $ $ 7,163,715 $ 7,163,715 0.00% $ 34,992,423 20.5% NONMAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS Special Revenue Funds account for revenues derived from specific sources that are required to be accounted for as separate funds. The funds in this category and their purpose are as follows: Economic Development Fund — accounts for revenue and expenditures of economic development activities. Metropolitan Planning Organization of Johnson County (formerly Johnson County Council of Governments) Fund — accounts for the financial activities of the metropolitan/rural cooperative planning organization. CAPITAL PROJECT FUND Capital Projects Funds are utilized to account for all resources used in the acquisition and construction of capital facilities and other major fixed assets, with the exception of those that are financed by proprietary fund monies. The fund in this category is as follows: Bridge, Street, and Traffic Control Construction Fund — accounts for the construction or replacement of infrastructure fixed assets, such as streets, bridges, dams, sidewalks, and lighting systems. 91 CITY OF IOWA CITY COMBINING BALANCE SHEET NONMAJOR GOVERNMENTAL FUNDS Assets Equity in pooled cash and investments Receivables: Property tax Interest Due from other governments Assets held for resale Restricted assets: Equity in pooled cash and investments Total assets June 30, 2014 (amounts expressed in thousands) Total $ 19 $ 116 $ 891 $ 1,026 284 - 284 - - 14 14 - 64 1,683 1,747 - 165 165 - - 9,700 9,700 $ 303 S 180 S 12,453 $ 12,936 Liabilities, Deferred Inflows of Resources and Fund Balances Liabilities: Accounts payable $ 2 S Contracts payable - Accrued liabilities - Liabilities payable from restricted assets: Deposits Total liabilities Deferred inflows of resources: Unavailable revenues: Suceeding year property taxes Grants Other Total deterred inflows of resources Fund balances: Restricted Total fund balances Total liabilities, deterred inflows of resources and fund balances 9 $ Capital Special Revenue Projects Metropolitan Bridge, Planning Street, and Organization Traffic Economic ofJohnson Control Development County Construction Total $ 19 $ 116 $ 891 $ 1,026 284 - 284 - - 14 14 - 64 1,683 1,747 - 165 165 - - 9,700 9,700 $ 303 S 180 S 12,453 $ 12,936 Liabilities, Deferred Inflows of Resources and Fund Balances Liabilities: Accounts payable $ 2 S Contracts payable - Accrued liabilities - Liabilities payable from restricted assets: Deposits Total liabilities Deferred inflows of resources: Unavailable revenues: Suceeding year property taxes Grants Other Total deterred inflows of resources Fund balances: Restricted Total fund balances Total liabilities, deterred inflows of resources and fund balances 9 $ 97 $ 539 9 11 1 9 648 99 539 20 1 659 281 - - 281 - - 531 531 - - 136 136 281 - 667 948 20 171 11,138 11,329 20 171 11,138 11,329 $ 303 S 180 S 12,453 $ 12,936 92 CITY OF IOWA CITY, IOWA COMBINING STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES NONMAJOR GOVERNMENTAL FUNDS For the Year Ended June 30, 2014 (amounts expressed in thousands) Revenues Property taxes $ 711 $ - $ - $ 711 Intergovernmental - 355 2,177 2,532 Charges for services - - 58 58 Use of money and property - - 37 37 Miscellaneous - 17 56 73 Total revenues 711 372 2,328 3,411 Expenditures Capital Special Revenue Projects Metropolitan Bridge, Planning Skeet, and Organization Traffic Economic ofJohnson Control Development County Construction Total Revenues Property taxes $ 711 $ - $ - $ 711 Intergovernmental - 355 2,177 2,532 Charges for services - - 58 58 Use of money and property - - 37 37 Miscellaneous - 17 56 73 Total revenues 711 372 2,328 3,411 Expenditures 288 Current (4,994) Public works - - 1,799 1,799 Community and economic development 423 674 - 1,097 Capital outlay - - 5,523 5,523 Total expenditures 423 674 7,322 8,419 Excess (deficiency) of revenues over (under) expenditures 288 (302) (4,994) (5,008) Other Financing Sources (Uses) Issuance of debt - - 8,132 8,132 Discount on issuance of bonds - - 159 159 Transfers in - 343 1,307 1,650 Transfers out (272) - (411) (683) Total other financing sources and (uses) (272) 343 9,187 9,258 Net change in fund balances 16 41 4,193 4,250 Fund Balances, Beginning 4 130 6,945 7,079 Fund Balances, Ending $ 20 $ 171 $ 11,138 S 11,329 93 94 NONMAJOR ENTERPRISE FUNDS Enterprise Funds account for operations and activities of the City that are financed and operated in a manner similar to a private business enterprise, and where the costs of providing services to the general public on a continuing basis are expected to be financed or recovered primarily through user charges, or where the City has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. The funds in this category are as follows: Airport Fund—accounts for the operation and maintenance of the airport facility. Stormwater Fund—accounts for the operation and maintenance of the stormwater operation. Cable Television Fund — accounts for the operation and maintenance of the Broadband Telecommunications Commission that oversees the franchise agreement with the cable television company, including production and broadcasting on the government television channels. 95 CITY OF IOWA CITY, IOWA 3INING STATEMENT OF NET POSITION NONMAJOR ENTERPRISE FUNDS June 30, 2014 (amounts expressed in thousands) Cable Airport Stormwater Television Total Assets 79 23 119 221 Current assets: 261 60 - 321 Equity in pooled cash and investments $ - $ 1,225 $ 1,397 $ 2,622 Receivables: 3 - 13 16 Accounts and unbilled usage - 123 170 293 Interest - 1 2 3 Due from other governments 964 19 - 983 Total currant assets 964 1,368 1,569 3,901 Noncurrent assets: 935 - - 935 Restricted assets: 2 - 10 12 Equity in pooled cash and investments 109 - 118 227 Other post employment benefits asset 6 - - 6 Capital assets: 1,291 95 163 1,549 Land 12,217 2,264 - 14,481 Buildings 5,157 - 731 5,888 Improvements other than buildings 409 - - 409 Machinery and equipment 281 260 110 651 Infrastructure 14,029 41,999 - 56,028 Accumulated depreciation (5,798) (10,700) (419) (16,917) Constriction in progress 3,201 1,955 - 5,156 Total noncurrent assets 29,611 35,778 540 65,929 Total assets 30,575 37,146 2,109 69,830 Liabilities Current liabilities Accounts payable 79 23 119 221 Contracts payable 261 60 - 321 Accmedliabilifies 2 5 9 16 Employee vested benefits 3 - 13 16 Total current liabilities 345 88 141 574 Noncurrent liabilities: Liabilities payable from restricted assets: Deposits 9 - - 9 Advances from other funds 935 - - 935 Employee vested benefits 2 - 10 12 Other post employment benefits obligation - 7 12 19 Total noncurrent liabilities 946 7 22 975 Total liabilities 1,291 95 163 1,549 Net Position Net investment in capital assets 29,496 35,778 422 65,696 Restricted for future improvements 100 - - 100 Unrestricted (312) 1,273 1,524 2,485 Total net position $ 29.284 S 37951 S 1.946 S 68,281 96 CITY OF IOWA CITY, IOWA COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION NONMAJOR ENTERPRISE FUNDS Operating Revenues: Charges for services Miscellaneous Total operating revenues Operating Expenses: personal services Commodities Services and charges Depreciation Total operating expenses Operating loss Nonoperating Revenues (Expenses): Gain (loss) on disposal of capital assets Operating grants Interest income Total nonopemting revenues (expenses) Income (loss) before capital contributions and transfers Capital contributions Transfers in Transfers out Change in net position Net Position, Beginning Net Position, Ending For the Year Ended June 30, 2014 (amounts expressed in thousands) Cable Airport Stonnwater Television Total $ 328 $ 1,093 $ 773 $ 2,194 28 1 - 29 356 1,094 773 2,223 72 153 497 722 40 100 6 146 319 245 239 803 431 498 742 1,671 780 805 33 1,618 1,211 1,303 775 3,289 (855) (209) (2) (1,066) 675 - 675 56 13 - 69 3 3 6 731 16 3 750 (124) (193) 1 (316) 5,214 2,384 - 7,598 72 374 - 446 - (90) (235) (325) 5,162 2,475 (234) 7,403 24,122 34,576 2,180 60,878 $ 29,284 $ 37,051 $ 1,946 $ 68,281 97 CITY OF IOWA CITY, IOWA COMBINING STATEMENT OF CASH FLOWS NONMAJOR ENTERPRISE FUNDS For the Year Ended June 30, 2014 (amounts expressed in thousands) rM Cable Airport Stormwater Television Total Cash Flows From Operating Activities Receipts from customers and users $ 356 $ 1,072 $ 784 $ 2,212 Payments to suppliers (376) (343) (243) (962) Payments to employees (69) (150) (503) (722) Net cash flows from (used for) operating activities (89) 579 38 528 Cash Flows From Noncapital Financing Activities Operating grants received 11 7 - 18 Transfers from other funds 72 374 - 446 Transfers to other funds - (90) (235) (325) Net cash flows from (used for) noncapital financing activities 158 291 (235) 214 Cash Flows From Capital and Related Financing Activities Capital grants received 5,072 - - 5,072 Acquisition and construction of property and equipment (6,386) (1,411) - (7,797) Proceeds from sale of property 675 - - 675 Net cash flows used for capital and related financing activities (639) (1,411) - (2,050) Cash Flows From Investing Activities Interest on investments - 3 3 6 Net decrease in cash and cash equivalents (570) (538) (194) (1,302) Cash and Cash Equivalents, Beginning 679 1,763 1,709 4,151 Cash and Cash Equivalents, Ending $ 109 $ 1,225 $ 1,515 $ 2,849 Reconciliation of operating loss to net cash Bows from (used for) operating activities: Operating loss $ (855) $ (209) $ (2) $ (1,066) Adjustments to reconcile operating loss to net cash flows from operating activities: Depreciation expense 780 805 33 1,618 Changes in: Receivables: Accounts and unbilled usage - (23) 11 (12) Accounts payable (17) 2 2 (13) Accrued liabilities 1 2 (1) 2 Employee vested benefits 1 - (7) (6) Other post employment benefits asset/obligation 1 1 2 4 Total adjustments 766 788 40 1,594 Net cash flows from (used for) operating activities $ (89) $ 579 $ 38 $ 528 Noncash Investing, Capital, and Financing Activities: Contributions of capital assets from government and others $ - $ 2,384 $ - $ 2,384 rM INTERNAL SERVICE FUNDS Internal Service Funds account for goods and services provided by one department to other City departments on a cost -reimbursement basis. The funds in this category are: Equipment Maintenance Fund — accounts for the provision of maintenance for City vehicles and equipment and vehicle rental to other City departments from a central vehicle pool. Central Services Fund — accounts for the support services of photocopying, paper supplies, mail, overnight shipping, and two-way radios provided to other City departments. Loss Reserve Fund — accounts for the property, liability, Workers' Compensation and health insurance premiums and claims activity for City departments, including the self-insured retention portion. Information Technology Fund — accounts for the accumulation and allocation of costs associated with telecommunications and data processing, including the operation and replacement of equipment. 99 CITY OF IOWA CITY COMBINING STATEMENT OF NET POSITION INTERNAL SERVICE FUNDS June 30, 2014 (amounts expressed in thousands) Liabilities Current liabilities Accounts payable Equipment Central Loss Information 438 Accrued liabilities Maintenance Services Reserve Technology Total Assets 36 1 3 22 62 Current assets: 216 23 3,199 107 3,545 Equity in pooled cash and investments $ 9,986 $ 736 $ 13,841 $ 2,871 $ 27,434 Receivables: 28 1 3 18 50 Accounts and unbilled usage - - 22 - 22 Interest 15 1 20 4 40 Due from other governments 49 - - - 49 Inventories 597 - - - 597 Total crurent assets 10,647 737 13,883 2,875 28,142 Noncurrent assets: Other post employment benefits asset - - 23 - 23 Capital assets: Land 45 - - - 45 Buildings 578 - - 243 821 Improvements other than buildings 50 - - - 50 Machinery and equipment 15,204 812 24 2,013 18,053 Infrastructure - 31 - 1,746 1,777 Accumulated depreciation (10,948) (222) (18) (2,330) (13,518) Construction in progress - - - 7 7 Total noncurrent assets 4,929 621 29 1,679 7,258 Total assets 15,576 1,358 13,912 4,554 35,400 Liabilities Current liabilities Accounts payable 159 21 195 63 438 Accrued liabilities 21 1 3,001 22 3,045 Employee vested benefits 36 1 3 22 62 Total current liabilities 216 23 3,199 107 3,545 Noncurrent liabilities: Employee vested benefits 28 1 3 18 50 Other post employment benefits obligation - 5 - 68 73 Total noncurrent liabilities 28 6 3 86 123 Total liabilities 244 29 3,202 193 3,668 Net Position Net investment in capital assets 4,929 621 6 1,679 7,235 Unrestricted 10,403 708 10,704 2,682 24,497 Total net position $ 15,332 $ 1,329 $ 10,710 $ 4,361 $ 31,732 100 CITY OF IOWA CITY, IOWA COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET POSITION INTERNAL SERVICE FUNDS Operating Revenues: Charges for services Miscellaneous Total operating revenues Operating Expenses: personal services Commodities Services and charges Depreciation Total operating expenses Operating income (loss) Nonoperating Revenues: Gain on disposal of capital assets Interest income Total nonopemting revenues Income (loss) before transfers Transfers in Transfers out Change in net position Net Position, Beginning Net Position, Ending For the Year Ended June 30, 2014 (amounts expressed in thousands) Equipment Central Loss Information Maintenance Services Reserve Technology Total $ 6,024 $ 235 $ 9,022 $ 1,727 $ 17,008 6,024 235 9,023 1,727 17,009 935 29 181 1,010 2,155 2,514 66 10 310 2,900 600 175 9,592 483 10,850 4,049 270 9,783 1,803 15,905 1,288 23 4 236 1,551 5,337 293 9,787 2,039 17,456 687 (58) (764) (312) (447) 50 - - 9 59 24 2 32 7 65 74 2 32 16 124 761 (56) (732) (296) (323) 10 164 - 435 609 (202) - - (2) (204) 569 108 (732) 137 82 14,763 1,221 11,442 4,224 31,650 $ 15,332 $ 1,329 $ 10,710 S 4,361 $ 31,732 101 CITY OF IOWA CITY, IOWA COMBINING STATEMENT OF CASH FLOWS INTERNAL SERVICE FUNDS For the Year Ended June 30, 2014 (amounts expressed in thousands) Equipment Central Loss Information Maintenance Services Reserve Technology Total Cash Flows From Operating Activities (58) $ (764) $ (312) $ (447) 1,288 23 4 Receipts from customers and users $ 6,075 $ 235 $ 10,191 $ 1,727 $ 18,228 Payments to suppliers (3,344) (221) (9,562) (756) (13,883) Payments to employees (926) (28) 686 (1,015) (1,283) Net cash flows from (used for) operating activities 1,805 (14) 1,315 (44) 3,062 Cash Flows From Noncapital Financing (2) Activities Transfers from other funds 10 164 - 435 609 Operating transfers to other funds (202) - - (2) (204) Net cash flows from (used for) noncapital financing activities (192) 164 - 434 406 Cash Flows From Capital and Related Financing Activities Acquisition and construction of property and equipment Proceeds from sale of property Net cash flows from (used for) capital and related financing activities Cash Flows From Investing Activities Interest on investments Net increase in cash and cash equivalents Cash and Cash Equivalents, Beginning Cash and Cash Equivalents, Ending Reconciliation of operating income (loss) to net cash flows from (used for) operating activities: Operating income (loss) Adjustments to reconcile operating income (loss) to net cash flows from (used for) operating activities: Depreciation expense Changes in: Receivables: Accounts and unbilled usage Due from other governments Inventories Accounts payable Accrued liabilities Employee vested benefits Other post employment benefits asset/obligation Total adjustments Net cash flows from (used for) operating activities (537) (178) 54 - (483) (178) (376) (1,091) 9 63 (367) (1,028) 17 2 23 6 48 1,147 (26) 1,338 29 2,488 8,839 762 12,503 2,842 24,946 $ 9,986 $ 736 $ 13,841 $ 2,871 $ 27,434 $ 687 $ (58) $ (764) $ (312) $ (447) 1,288 23 4 236 1,551 - - 1,168 - 1,168 51 - 51 62 - - - 62 (292) 20 40 37 (195) 6 - 866 3 875 9 - - (11) (2) (6) 1 1 3 (1) 1,118 44 2079 268 3509 $ 1,805 $(14) $ 1.315 $ (44) $ 3.062 102 AGENCY FUND The Agency Fund accounts for assets held by the City in a trustee or custodial capacity for other entities, such as individuals, private organizations, or other governmental units. The fund in this category is: Project Green Fund — accounts for donations that are received to plant and develop yards and lawns, both public and private, within Iowa City. 103 CITY OF IOWA CITY STATEMENT OF CHANGES IN ASSETS AND LIABILITIES AGENCY FUNDS Project Green Assets Equity in pooled cash and investments Total assets Liabilities Accounts payable Due to agency Total liabilities For the Year Ended June 30, 2014 (amounts expressed in thousands) Balance Balance July 1, 2013 Increases Decreases June 30, 2014 $ 145 $ 80 $ 69 $ 156 $ 145 $ 80 $ 69 $ 156 $ 6 $ 5 $ 6 $ 5 139 75 63 151 $ 145 $ 80 $ 69 $ 156 104 Statistical Section This part of the City of Iowa City's comprehensive annual financial report represents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the government's overall financial health. Contents Page Financial Trends 107 These schedules contain trend information to help the reader understand how the government's financial performance and well-being have changed over time. Revenue Capacity 112 These schedules contain information to help the reader assess the government's most significant local revenue source, the property tax. Debt Capacity 122 These schedules present information to help the reader assess the affordability of the government's current levels of outstanding debt and the government's ability to issue additional debt in the future. Demographic and Economic Information 132 These schedules offer demographic and economic indicators to help the reader understand the environment within which the government's financial activities take place. Operating Information 134 These schedules contain service and infrastructure data to help the reader understand how the information in the government's financial report relates to the services the government provides and the activities it performs. Sources: Unless otherwise noted, the information in these schedules is derived from the comprehensive annual financial report for the relevant year. The city implemented GASB 34 in FY03; schedules presenting government -wide information include information beginning in that year. 105 106 a I S � M o . M � m o M N-. w �raiw v wM IM M N m Mi 107 II''II °II II 79 PI fl Cli II kl � M o . M � m o M N-. w �raiw v wM IM M N m Mi 107 108 0 �o 9 of a 0 A� sA w a` 108 0 r 109 dd 9 w N N a dill Al s AiiA to E 0 .` .S E A A A o AAAA AAA A6b 6b 6b 6b 6b 6b 6ba a c4 .�'°� �a>o NOS v m€a ° o a s, zZ S.cE�qqm GC C4 .] � W A� ,� m# 109 � )�f;;:z z l4 / 110 , {\ 6 ...} . 06 � )�f;;:z z l4 / 110 111 O h W r M W 1` m N N m C{ W W y N r V W m 1 W W r r 0, W � O ti r l N M W 1 V W O M M r r W pq N C � � � O O MN V h ti O N O O � o _ 5 y o a °N' O=9 F 09 Po Ou. d fL 2.�sN�zaHH W oN q 111 112 �� V co O M V vi co OA O O H w y R L w a O R H y � a -o H ✓' WO '� M ti N A F U w O a o o R O M N � CO N CO M CO M U O 4' M M V V V Vl V Vl Vl Vl Y C N m 3 F» H ti � o m . a � 0 0 112 114 _ � •y o m N co �n �n o\ � � � a ; O ca a a a a a m m m m m p R O O O O O O O O O O Y H EA O U G y3 L �+ O R � � o C F O o v3 o � W � O p d EA F. y+ ro O N b ° R R - C U 0 U � C � U O N O N O N O N O N O N O N O N O N O N r y O 114 CITY OF IOWA CITY, IOWA PROPERTY TAX BUDGETS AND COLLECTIONS Last Ten Fiscal Years (Cash basis of accounting) (amounts expressed in thousands) Collection Total Tax Current Tax Year Levied Collections 2005 $ 34,403 $ 34,814 2006 36,460 36,654 2007 39,094 38,947 2008 39,973 39,768 2009 43,168 43,118 2010 45,393 45,318 2011 47,789 47,826 2012 49,595 49,543 2013 50,407 50,139 2014 50,307 49,835 Percent of Levy Delinquent Tax Collected Collections' 101.2 % $ 15 $ 100.5 44 99.6 13 99.5 70 99.9 99.8 100.1 99.9 99.5 99.1 18 17 8 1 3 1 Total Tax Collections 34,829 36,698 38,960 39,838 43,136 45,335 47,834 49,544 50,142 49,836 Total as a Percent of Levy 101.2 % 100.7 99.7 99.7 99.9 99.9 100.1 99.9 99.5 99.1 Source: Certificate of City Taxes and Johnson County Treasurer's Office Note: This schedule is presented on a cash basis of accounting. Taxes are collected by the Johnson County Treasurer and submitted to the City in the following month. Because of the month delay, some years will show Current Tax Collections in excess of the Total Tax Levied. ' Delinquent tax collection is presented by collection year, rather than levy year, because information is not available from Johnson County Treasurer by levy year. 115 116 0 0 F R R O R O F �1 •'� R .� N t� � vl �O h CO O� � � � � � � O vl t� t� N vl CO CO P vl N 0 0 F R R O R O F N b a � x T v '•' SWC O � ,� a� a� C 0 ¢ q v O v O N 3 U 116 117 B \ } P. P� \ c=y<<<==r )^ \7 5 \\ \) ) P� 118 )^ \7 5 \\ \) ) \\\ \\\\\\\ \| \ 118 )^ \7 5 \\ \) \J 118 CITY OF IOWA CITY, IOWA SALES HISTORY AND TOTAL WATER CHARGES Last Ten Fiscal Years Fiscal Water Sales Water System Year Cubic Feet Sold Charges 2005 254,560,239 $ 8,315,719 2006 267,107,998 8,844,993 2007 261,072,632 8,414,310 2008 249,361,929 7,976,536 2009 234,804,167 7,497,903 2010 234,342,825 7,568,378 2011 236,838,370 7,661,898 2012 246,618,257 7,953,738 2013 254,616,773 8,194,467 2014 239,790,719 7,778,364 Sources: City of Iowa City Revenue Department 119 I i 0 O N 1Ia 0 ti C 0 N � N .� �M�oz0000zoo qUq Q U U ¢ U L v N m v ov m ov m� co ov U QI M OA vi M l M OA V OA co N 1Ia 0 ti C 0 N � N .� �M�oz0000zoo qUq Q Y U ¢ L v N m v ov m ov m� co ov Qi M OA vi M l M OA V OA co N y cS r-" m cS 120 0 ti C 0 N � N .� �M�oz0000zoo qUq Q Y U ¢ L v N m v ov m ov m� co ov Qi 120 4. ti C N � N a qUq Q U ¢ v N m v ov m ov m� co ov 120 4. ti C N � N qUq Q U ¢ 120 CITY OF IOWA CITY, IOWA SALES HISTORY AND TOTAL SEWER CHARGES Last Ten Fiscal Years Fiscal Sewer Sales Sewer System Year Cubic Feet Sold Charges 2005 297,714,953 $ 12,557,646 2006 302,925,357 12,373,762 2007 315,199,203 11,084,369 2008 285,492,596 12,221,769 2009 276,455,246 12,499,949 2010 265,375,857 12,541,905 2011 280,303,237 12,748,695 2012 282,134,840 12,784,321 2013 285,472,392 12,883,641 2014 269,505,370 12,382,031 Sources: City of Iowa City Revenue Department 121 y i+ R N (n b N O W M O b b M M G � � u L Pr G Pi O m oo m oo �n o0 0 o m U F •� � n o �o ,-: m n �o � � n 0 R N (n b N O W M O b b M M G � � u L Pr G Pi O 0 0 0 0 0 0 0 0 0 0 � �� ti ti ti ti ti ti ti ti ti ti R O O N N N N N N N N N N Jaz m oo m oo �n o0 0 o m F •� � n o �o ,-: m n �o � � n s� U' s� 0 0 0 0 0 0 0 0 0 0 � �� ti ti ti ti ti ti ti ti ti ti R O O N N N N N N N N N N Jaz m oo m oo �n o0 0 o m Pio O O OA OA 00 t � b b � s� o.. R 9 O W � b N N aLi aLi R r. r. 0 0 v3 0 0 0 0 0 0 0 0 0 0 � �� ti ti ti ti ti ti ti ti ti ti R O O N N N N N N N N N N Jaz 122 o.. R 9 O W � b N N aLi 0 122 123 co o h h co h N co �O vi O � R A z L a: 0 0 0 0 0 0 0 0 0 0 aoN a ca R ap y L C p. R Vl U N N = � gz ° a � U Y L :E � O R a L W oo � U E h h co h h h vi �O U � _ a, > Qi a � L vi �O h co O\ O N M V 123 CITY OF IOWA CITY, IOWA RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR GENERAL BONDED DEBT TO TOTAL GENERAL GOVERNMENTAL EXPENDITURES' Fiscal Year Ended June 30 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Notes: PrincipalZ $ 9,349 $ 6,099 6,700 7,323 8,418 9,354 10,386 13,294 16,465 10,900 Last Ten Fiscal Years (amounts expressed in thousands) Interese 3,676 $ 3,458 3,464 3,556 3,364 3,064 2,889 2,543 2,339 1,903 Total Debt Service 13,025 $ 9,557 10,164 10,879 11,782 12,418 13,275 15,837 18,804 12,803 Total General Governmental Expenditures and Transfers 1 General Fund, Special Revenue Funds, Debt Service Fund and Capital Projects Funds. z Beginning in FY13, Taxable Urban Renewal Revenue Bonds are also included. 124 88,342 93,360 93,639 99,178 102,607 108,950 120,424 119,242 129,814 101,734 Ratio of Debt Service to General Expenditures .15 : 1.00 .10 : 1.00 11 : 1.00 11 : 1.00 11 : 1.00 11 : 1.00 11 : 1.00 .13 : 1.00 .14 : 1.00 .13 : 1.00 Name of Governmental Unit City of Iowa City Iowa City Community School District Total Per capita assessed value CITY OF IOWA CITY, IOWA COMPUTATION OF DIRECT AND OVERLAPPING DEBT June 30, 2014 (amounts expressed in thousands, except per capita) Total General Percent Amount This schedule estimates the portion Long -Term Applicable Applicable residents and businesses of Iowa Direct Debt to the City of to the City of and repay long-term debt, the entire Outstandine Iowa Ci Iowa City Per Capita $ 66,960 100.00 % $ 66,960 $ 935.3170 12,280 57.33 7,041 98.3448 $ 79,240 $ 74,001 $ 1,033.6618 Source: Johnson County Auditor's Office. $ 65,208 Note: Overlapping governments are those that coincide, at least in part with the geographic boundaries of the City. This schedule estimates the portion of the outstanding debt of those overlapping governments that is home by the residents and businesses of Iowa City. This process recognizes that when considering the City's ability to issue and repay long-term debt, the entire burden home by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government 125 126 / ) »a \ )/{ # >0t )/)) /)/} [ \ � \ e / 126 / ) »a \ )/{ # >0t )/)) /)/} 126 n .mow 127 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 vii R G �i L rl U R 127 N N o o � vii �i L rl U R L U � � Vt Vt Vt Vt Vt Vt Vt � M Vl S G R w F � � o fyi Pr R M M N O OA �O �O . N F 6A b9 M 00 00 � �O 00 N Vt V� V� 00 G H 6A b9 0 0 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 0 0 0 0 0 O •� � o� �n o0 0o m � � o0 00 0 � Qi g9 b9 U 0 0 0 0 0 0 0 0 0 0 0 O 127 CITY OF IOWA CITY, IOWA SCHEDULE OF REVENUE BOND COVERAGE Last Ten Fiscal Years (amounts expressed m thousands) Fiscal Year Net Revenue Annual Debt Service' Ended Available for Ratio of June30 Revenue Expenses' Debt Service Principal Interest Iotal Coveraee Parking Revenue' 2005 $ 4,360 $ 2,377 $ 1,983 $ 305 $ 663 $ 968 2.05 2006 4,161 2,380 1,781 320 645 965 1.85 2007 5,035 2,973 2,062 335 626 961 2.15 2008 4,995 2,454 2,541 355 606 961 2.64 2009 5,630 3,024 2,606 370 584 954 2.73 2010' 5,509 3,149 2,360 390 504 894 2.64 2011 5,389 2,920 2,469 420 391 811 3.04 2012 4,945 3,034 1,911 500 339 839 2.28 2013 5,122 3,549 1,573 515 324 839 1.87 2014 5,365 2,969 2,396 530 308 838 2.86 Wastewater Ireatment Revenue 2005 $ 12,600 $ 4,432 $ 8,168 $ 3,630 $ 3,537 $ 7,167 1.14 2006 12,798 4,260 8,538 3,815 3,390 7,205 1.19 2007 13,708 4,236 9,472 3,905 3,234 7,139 1.33 2008' 13,332 4,581 8,751 4,105 3,071 7,176 1.22 2009' 13,462 5,202 8,260 4,260 2,813 7,073 1.17 2010' 13,174 5,050 8,124 4,205 2,307 6,512 1.25 2011' 13,281 5,477 7,804 1,840 2,054 3,894 2.00 2012 13,175 5,663 7,512 4,615 1,693 6,308 1.19 2013 13,301 5,340 7,961 4,865 1,547 6,412 1.24 2014 12,835 5,708 7,127 3,250 1,428 4,678 1.52 Water Revenues 2005 $ 9,287 $ 4,783 $ 4,504 $ 845 $ 1,340 $ 2,185 2.06 2006 9,918 5,722 4,196 880 1,305 2,185 1.92 2007 9,220 5,356 3,864 915 1,268 2,183 1.77 2008' 9,258 5,348 3,910 955 1,229 2,184 1.79 2009' 8,833 5,726 3,107 995 1,171 2,166 1.43 2010' 8,336 5,153 3,183 680 1,055 1,735 1.83 2011 8,354 5,464 2,890 1,110 902 2,012 1.44 2012' 8,649 5,653 2,996 1,200 861 2,061 1.45 2013' 9,342 6,348 2,994 845 758 1,603 1.87 2014' 8,613 5,818 2,795 1,335 650 1,985 1.41 Notes: ' Excludes depreciation and interest. 3 Includes principal and interest of revenue bonds only. ' Parking Revenue bonds ratio of "Net Revenue Available for Debt Service" to "Total Annual Debt Service" is required to be at least 1.25. Wastewater Treatment Revenue bonds ratio of "Net Revenue Available for Debt Service" to "Total Annual Debt Service' is required to be at least 1.10. s Water Revenue bonds ratio of "Net Revenue Available for Debt Service" to "Total Annual Debt Service" is required to be at least 1.10. ' Refunded Revenue Bonds paid are excluded from the principal of Annual Debt Service. 128 v1 v1 v1 v1 v1 v1 v1 v1 v1 v1 v1 v1 v1 v1 v1 v1 O v1 O G m m m m v w w v a v v v rn v a 0 w w . v . 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N N N N N N N N N N N N N N N N N p R -- G F G rn N rn a vi r m v t� W W W W T T ----- TTT- m- aT T T T T T T T T T V V W d d O O O O O O O O T T O V1 'J' O V1 V1 V1 V1 V1 V1 O �O oO O l� � m a rn v w m rn v w o m y m m m m mN N N N N N W w w w w w w w w w w w � G 1 R py V3 o o n o C a v n n v a o ci o� � ci rn v o r Cn 0 0 0 0 0 0 v� v� ����� � m ry a a a a a a F a r a rn v o w r o w of rn m a r rn w c 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 R h O O O V1 O O O V1 O ul O O V1 O V1 V1 O O 1 ao o m v o v v w w rn o ci I w o ci �n ry o rn rn rn � N W a. a a a a a a a a... N N N N N N N N N N N N N N N N N N N 129 2U14 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Total Fiscal Year 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Total CITY OF IOWA CITY, IOWA REVENUE DEBT ANNUAL MATURITY BY FUNDING SOURCE Principal $ 530,000 540,000 560,000 580,000 605,000 625,000 650,000 680,000 705,000 735,000 770,000 695,000 $ 7,675,000 Principal $ 3,250,000 3,370,000 3,520,000 3,625,000 3,775,000 3,915,000 4,090,000 3,740,000 2,485,000 1,220,000 700,000 740,000 Parking Outstanding Interest $ 308,300 292,250 272,950 250,150 226,450 201,850 176,350 148,900 119,469 88,869 54,000 17,375 $ 2,156,913 Sewer Outstanding Interest $ 1,418,681 1,304,900 1,175,119 1,034,575 886,575 731,400 557,463 378,013 232,288 141,250 93,250 57,250 Total $ 838,300 832,250 832,950 830,150 831,450 826,850 826,350 828,900 824,469 823,869 824,000 712,375 $ 9,831,913 Total $ 4,668,681 4,674,900 4,695,119 4,659,575 4,661,575 4,646,400 4,647,463 4,118,013 2,717,288 1,361,250 793,250 797,250 775,000 19,375 794,375 $ 35,205,000 $ 8,030,139 $ 43,235,139 130 (continued) CITY OF IOWA CITY, IOWA REVENUE DEBT ANNUAL MATURITY BY FUNDING SOURCE (continued) 2U14 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Total Fiscal Year 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 Total Principal $ 1,335,000 1,380,000 1,420,000 1,465,000 1,520,000 1,565,000 1,620,000 1,680,000 1,740,000 1,805,000 1,325,000 1,390,000 Water Outstanding Interest Total $ 649,946 609,515 567,215 522,946 475,903 426,515 374,103 317,571 256,781 191,764 128,847 68,481 835,000 18,788 S 19,080,000 $ 4,608,375 Taxable Urban Renewal Principal 130,000 130,000 135,000 135,000 140,000 140,000 145,000 150,000 150,000 155,000 160,000 165,000 170,000 175,000 185,000 190,000 Outstanding Interest $ 75,335 75,335 75,335 74,035 72,345 70,185 67,485 64,545 61,325 57,845 53,945 49,745 45,095 39,975 34,365 28,245 21,770 14,925 $ 1,984,946 1,989,515 1,987,215 1,987,946 1,995,903 1,991,515 1,994,103 1,997,571 1,996,781 1,996,764 1,453,847 1,458,481 853,788 $ 23,688,375 Total $ 75,335 75,335 205,335 204,035 207,345 205,185 207,485 204,545 206,325 207,845 203,945 204,745 205,095 204,975 204,365 203,245 206,770 204,925 200,000 7,800 207,800 $ 2,655,000 S 989,635 $ 3,644,635 131 A I N O i a ql O\ V O\ fr M O W fr CO 1� rv= W D\ W D\ O M b W O V O N N M M M M V V W EA N O i a ql O\ V O\ fr M O W fr CO 1� rv= W D\ W D\ O M b W O V O N N M M M M V V W 0 l� M W O m N m m V1 O 7 V N V Vl V P V M N V P N O r-� e m r-� r-� o e N m v L a V Q� c» w w e r-� G~0 oN e e m m n o Si o x w O N e N � v v c Q� 'y EA W W CO M W cO V V M W O W O W D\ D\ 1 O N N P P DA P W W O ti Q� L F FI � ti p V O O O O O O O O O O O .ti O .Ni O ti O O v 132 } } r ------9»/ ; [ o ] \ 2 ) (g / - )}\\)\\\\/J ) 133 Public Safety Police Fire Inspection Services Public Works Public Works Admin Engineering Flood Recovery Culture and Recreation Parks and Rec Admin Recreation Parks Forestry Cemetery CBD Maintenance Library Senior Center Community and Economic Development General Government City Council City Clerk City Attorney City Manager' Personnel Human Rights Finance Government Buildings Energy Conservation Transit' Special Revenue Employee B enefits CIP / Roads Flood Mitigation Grants Community Development UniverCity Program Traffic Engineering Streets MPOJC (formerly JCCOG) Other Shared Revenues Library Development Capital Project Administration Internal Service Funds Information Technology Equipment Central Services Risk Management Business -Type Activities Parking Mass Transit' Wastewater Treatment Water Sanitation Airport Cable Television Stormwater Housing Authority Total Source: City's Financial Plan CITY OF IOWA CITY, IOWA FULL-TIME EQUIVALENT CITY GOVERNMENT EMPLOYEES BY FUNCTION Last Ten Fiscal Years Full -Time Equivalent Employees as of June 30 2005 2006 2007 2008 2009 2010 2011 94.25 94.25 96.25 96.25 103.25 103.25 98 56 57 57 57 57 57 66 13.88 14.88 14.88 15.38 15.55 15.55 15.55 2 2 2 2 2 2 2 11.6 11.6 11.6 11.35 11.35 11.35 12.1 _ _ _ _ _ _ 0.4 2 2 2 2 2 2 2 15.17 15.17 15.42 15.42 15.42 15.42 15.42 12 13 13 13 13 13 13 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 42.63 42.63 42.89 43.14 43.14 43.14 43.14 6.31 6.31 6.31 6.31 6.31 6.31 6.31 8.45 8.45 8.45 8.95 9.05 9.05 9.1 7 7 7 7 7 7 7 4 4 4 4 4 4 4 6.6 6.6 6.6 6.6 6 6 5.6 3 3 3 3 3 3 3 4 4 4 4 4 4 4 2.5 2.5 2.5 2.5 2.5 2.5 2.5 26.61 26.75 26.75 26.5 26.3 26.3 26.24 4.96 4.96 4.96 4.96 4.96 4.96 4.96 0.5 0.5 0.5 025 025 025 - 50.5 50.5 50.5 54.75 58.5 58.5 56.25 0.34 0.39 0.39 029 029 0.29 026 3 2 2 1 2 2 _ _ _ _ _ _ 1.6 4.35 4.35 4.35 3.98 3.88 3.88 3.83 5.65 4.15 4.15 4.15 4.15 4.15 4.15 22 23.5 23.5 23.5 25.5 25.5 25.5 6.1 6.6 6.6 6.6 6.6 6.6 6.6 0.8 l 1 1 l l l 3 8 11.75 12 12.3 12.3 12.3 11.3 11.25 11.26 11.26 11.26 11.26 11.26 11.26 0.75 0.75 0.75 0.75 0.75 0.75 0.75 1.32 1.38 1.38 1.73 1.93 1.93 2.01 32.75 32.75 32.75 32.75 33.25 33.25 32.75 27.3 25.5 25.5 25.5 25.6 25.6 25.6 31.7 32.5 32 32.75 32.75 32.75 32.75 34.35 33.85 33.85 34.85 34.85 35.85 35.85 2 1.6 1.6 1.6 1.75 1.75 1.75 6.19 6.19 6.19 6.19 6.44 6.44 6.69 - 0.5 1 2 1.9 1.9 1.9 12.75 13.25 13.25 13.25 13.25 13.25 13.25 599.56 605.37 608.13 614.81 629.03 630.03 633.37 134 2012 2013 2014 97 103 105 65 65 65 15.55 15.55 13.55 2 2 2 12.1 12.1 12.1 0.4 0.4 0.38 2 2 2 15.42 15.42 15.42 13 13 13 3 3 3 3 3 3 3 3 3 43.64 43.63 45.13 6.5 6.5 6.5 9.1 8.4 8.95 7 7 7 4 4 4 5.6 5.6 5.6 3 5 6 4 4 3 2.5 2 2 27.53 23.47 23.97 4.83 4.83 4.83 56.25 0 0 0.55 0.55 0.55 1.6 3.83 3.33 2.98 02 4.15 4.15 4.15 25.5 25.5 25.5 6.6 5.6 5.6 1.6 1.62 1 1 5 6 6 11.8 10.86 9.86 11.26 10.75 10.75 0.75 0.76 0.5 1.8 1.8 1.8 32.75 29.25 26.25 51.75 5125 25.4 25.4 24.4 32.75 32.75 31.75 37.85 37.85 35.85 1.75 1 l 6.63 6.63 6.63 2.1 2.1 2.1 13.25 13.18 12.19 637.74 623.91 615.16 135 e 0 N z 0 H U o d o � O N W 0. U o 9 o U 0 m A F W O a y C7 0 F � N PW. 0 N N 0 r 137 138 ` [ \ 138 m O N N •'� (�1 fel (�1 N N W D N N m fn •'� (�1 fel N O N N Vl �D N N W � O ti Vl W D N O m W D 'y O N ti fn N m fn •'� (�1 fel N O N N Vl �D -ti N N In � N -ti Vl W D\ N D\ b b D\ •'� (�1 fel N O N 9 N v 7 C i.+ o .w rn ri ri � N o � F U N � F H O Ki ri ri o N N o ri � ri o N N o � � C V ti O OOC y � V N � ro 139 140 EideBailly Independent Auditor's Report on Internal Control oyer Financial Reportin;; and on Compliance and Other.Matters Based on an Audit of Financial Statements Performed in :accordance with GovenrmentAuditing Standards To tnc Honorable Nla�or and \]embers ofthe Cit\ Ceancil Cit.of Iowa Cita. Iowa We have audited, 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, the financial statements of the governmental activities, the business -type activities, each major fund, and the aggregate remaining fund information of the City of Iowa City, Iowa, (City) as of and for the year ended June 30, 2014, and the related notes to the financial statements, which collectively comprise the City -s basic financial statements, and have issued our report thereon dated December 11. 2014. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the City'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 opinions on the financial statements, but not for the purpose of expressing an opinion on the effettivenes5 of the City's internal control. Accordingly, we do not express an opinion on the effectiveness of the City's internal control. A deftciency 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 City'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 over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting 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 vet been identified. 141 www. 3 7 __ _ ..tom Auxlce. _r., S,c. 'LoIq,,. :A 52002, 5__ 79C �57'?42 cC:: Compliance and Other Matters As part of obtaining reasonable assurance about whether the City's financial statements are free from material misstatement. we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination offinancial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingaly, 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 Gucerrtrrtem Auditin7g Stundurds. However, we noted a certain immaterial instance of noncompliance which is described in Part IV of the accompanying schedule of findings and questioned costs. Comments involving statutory and other legal matters about the City's operations for the ,year ended June 10. 2014, are based exclusively on knowledge obtained from procedures performed during our audit of the financial statements of the City and are reported in Part IV of the accompanying Schedule of Findings and Questioned Costs. Since our audit was based on tests and samples, not all transactions that might have had an impact on the comments were necessarily audited. The comments involving statutory and other legal matters are not intended to constitute legal interpretations of those statutes. City's Response to Finding The City's response to the finding, identified in our audit is described in the accompanying schedaie of findings and questioned costs. The City's response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it. Purpose of this Report T^c purpose of this report s solelc to describe the scope of our test; n, a` internaI control and compliance and the results cf,ha, test:nlo, and not to provide an opinion on the offectiveness of the City's internal control or or. compliance_ This report is an i, tcRrai part ofan audit performed in accordance with Go,;ernment iudirngS:andurds in considering the City's internal control and compliance. Accordingly. this communication is not suitable for am other purpose. Dubucue, Iowa December ! .. ^C: u 42 EideBailly. i.1' , S i=..5:A-f5 A. 11 hOsf Report cn .....^. plaince for i:.LC:'. Miajo7 F cGCr2l .,nd :i::port o, ;. ,cr....i '-nt: al RCq uired 'oN Circular - 1-1,3' Report on Compliance for :::.c.: ^: C c v? : th 1.a\'e a direct and n:. u . ral prog -i ended Jt _ .. 2014, The City's summary of audiwr s resu :s section ei the accompanying o:'. dings and gLl�.. :.s:r.'>:;. Managcmen:''s Responsibility Manage!^'_,is respon!,)]e for compliance with the requirements of laws, regulations, contracts and grants appliu.:-,.'.e :s :.,,..I presrams. ?.:1ti i:A? s `.t•25p6r:SIl;iliiy ""O U.7 .11 ..�.... . �;:;fli!!!n.�'S1GY! `.. ,: c, Issued 0\' c : c c S ..s; J ; 3 .: ......:';- +3. Audits of.S,:. ; s. Local GG.. .:1s, •. Ii .. i. �'ri L _..a A-- - e ,*.q.! .1. .. C'. \4c mall..:... .1ti\';:o =WC \\ 1-,...:'.CS� om: 7. suchOthc' 7:0Czc.::. as .:rcumstanaes. V': c.:';a\e that rmr a;:,: is provides n reasons ,r;°; sur opinion on compiiar. =ach major federal pro ram. However, our audit does not provide a legal determination of the City's compliance. Opinion on Each Major Federal Program In our opinion, the City of Iowa City, Iowa, complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major Federal programs for the year ended June 30, 2014. 143 www, eldebc,ly.com 1.545 t..0 iWvs D.., $1, '0t Dvbvgve, IA 52002 T S63 556 1790 F 563.557,7842 EOE Report on Intern--! Cc).r:,,v-o: :;N cr L �'.anL,enicnt of tho Cin is 7apowt � v ca , ng and :-On vn-iny a _a- zl control omer a a naRmewith no a amp"Ma; W .. -, , _--cd to eb .-,in planniri -.ySming our audit of is 77z=.ce. we .�w I `io s Kne- a. s! over o. -,,7)!iance wit';.. cs of requirements that a 0.0 nV an 0 a-, an� c:',"cz: in. o,� nm to do w --. he auWg procedures in the Wcums=7own > a 7,-- exp.,;ssinga an op. n;,: n Com-,: ... m_Q for each n.ral;ry Qlara! nro;rani and to test o -2-. n i.: control over complianc- oc with OMB 00. 0, A "33. w not fu, 010 1'.1 PPS. . '24".2" vllkv up the 0WA w _,S W control a, _ 0:1,,n , an,c .1.. , C 1 Taal o%c- u<Icirenc�, "7 o' ,. _ r ' I :, , .. . _ ...i, "on, -s� llancc Lou no, a,:c,,� nnanaerncn� Or. �Ic 7. 7�7 7 D!:, o :o.o, �0700. -o-Cp—p!4- 12 A n ".Okay& 0 or �o 7�2_nis, 7 vwrpal Z001701 0% 0. ",7 -�Lww no on 1hum is I 7KNA�� and Cj7lZa., 0- n ._-IA KSW2 i-11 as -n..�.. s 2 C..2icnc!cs_ :r. _cnin: DW7 wo-nminc, "V . Ono n- ��o n 2, 2: 1?iaz :S Iss so% 17i Qam a in wn-'! a. Dor consiSmaon of cm a: zomr& ex or =mVanu "as or 00 7":,7us6esCrio,�� paragraph ;f0s; scoM and -aas not designed to ideiitiiC !n n:orn,�Cnornl -,�,_t 170 rawnal %wainnows c- s'gnificantdeficiencies. We did not Ko `c any ....:IL's] I' !n Kzwna! corm,� o%i- i0-717 ,J -%C: aAn a consider to be material weaknesses. However, materia; weaknesses may exist that law -01 :Con :WOMI ...:;:mesa rc-,u7t on in%-na: :on:.o: over comnl=c a 4 so&, to dw2b: :.:a on pc of our testing of !wiomnl con wal w cr cony! Inc cant Q a run As WWI QVing based Or! �:Ic Tcj'�:�7cMQr',S ,:OMB o% -i 3, , .%w =It gt W rapos :'._` s .17 n7lA Oth�:T pl_1771000 .4 L 7� DUVUqu" :ow! DoCeniber 11, 2014 144 Grantor/Program U.S. Department of Agriculture: Pass-through program from: Iowa Department of Agriculture: Specialty Crop Block Grant Program - Farm Bill U.S. Department of Commerce: Direct program: Economic Adjustment Assistance Economic Adjustment Assistance Total U.S. Department of Commerce U.S. Department of Housing and Urban Development: Direct program: Community Development Block Grants/ Entitlement Grants Community Development Block Grants/ Entitlement Grants Pass-through program from: Iowa Economic Development Authority: Community Development Block Grants/ State's Program and Non -Entitlement Grants in Hawaii Community Development Block Grants/ State's Program and Non -Entitlement Grants in Hawaii Community Development Block Grants/ State's Program and Non -Entitlement Grants in Hawaii Community Development Block Grants/ State's Program and Non -Entitlement Grants in Hawaii Community Development Block Grants/ State's Program and Non -Entitlement Grants in Hawaii Community Development Block Grants/ State's Program and Non -Entitlement Grants in Hawaii City of Iowa City, Iowa Schedule of Expenditures of Federal Awards Year Ended June 30, 2014 Federal Pass -Through CFDA Entity Identifying Number Number 10.170 11.307 11.307 14.218 14.218 14.228 14.228 14.228 14.228 14.228 14.228 145 12-25-B-1670 08 -DRI -271 08-DRIEF-276 08-DR14-010 08 -DRI -273 08-DRHB-225 Federal Expenditures $ 6,882 2,991,861 469,931 3,461,792 583,011 485,190 1,068,201 2,544,127 2,360,595 764,858 717,223 36,900 10,177 6,433,880 Federal CFDA Grantor/Program Number U.S. Department of Housing and Urban Development: (continued) Direct program: Home Investment Partnerships Program 14.239 Home Investment Partnerships Program 14.239 Home Investment Partnerships Program 14.239 Home Investment Partnerships Program 14.239 Public and Indian Housing Public and Indian Housing City of Iowa City, Iowa Schedule of Expenditures of Federal Awards Year Ended June 30, 2014 Pass -Through Entity Identifying Number Federal Expenditures $ 248,873 216,261 196,652 15,583 677,369 14.850 149,559 14.850 115,778 265,337 Section 8 Housing Choice Vouchers 14.871 Public Housing Capital Fund Public Housing Capital Fund 6,301,282 14.872 101,252 14.872 53,503 154,755 Total U.S. Department of Housing and Urban Development U.S. Department of Justice: Pass-through program from: Iowa Department of Justice: Violence Against Women Formula Grants 16.588 Direct program: Bulletproof Vest Partnership Program Bulletproof Vest Partnership Program Public Safety Partnership and Community Policing Grants Pass-through program from: Governor's Office of Drug Control Policy: Public Safety Partnership and Community Policing Grants 16.607 16.607 16.710 16.710 146 14,900,824 VW -14 -51 -CJ 65,515 10-Hotspots/Interdict ion 2,671 485 3,156 99,210 6,307 105,517 City of Iowa City, Iowa Schedule of Expenditures of Federal Awards Year Ended June 30, 2014 147 Federal Pass -Through CFDA Entity Identifying Federal GrantorJProgram Number Number Expenditures U.S. Department of Justice: (continued) Direct program: Edward Byrne Memorial Justice Assistance Grant Program 16.738 $ 32,616 Edward Byrne Memorial Justice Assistance Grant Program 16.738 16,817 Edward Byrne Memorial Justice Assistance Grant Program 16.738 12,780 Edward Byrne Memorial Justice Assistance Grant Program 16.738 2,786 Pass-through program from: Governor's Office of Drug Control Policy: Edward Byrne Memorial Justice Assistance Grant Program 16.738 11 -JAG -58470 101,600 166,599 Total U.S. Department of Justice 340,787 U.S. Department of Transportation: Direct program: Airport Improvement Program 20.106 4,500,988 Airport Improvement Program 20.106 493,734 Airport Improvement Program 20.106 28,394 5,023,116 Pass-through program from: Iowa Department of Transportation: Highway Planning and Construction 20.205 BRM -3715(650)--8N-52 315,975 Highway Planning and Construction 20.205 STP -U-3715(637)--70-52 22,658 Iowa Department of Transportation and Metropolitan Planning Organization of Johnson County: Highway Planning and Construction 20.205 14MPO-MPOJC 150,400 489,033 Metropolitan Transportation Planning and State and Non - Metropolitan Planning and Research 20.505 14MPO-MPOJC 39,600 147 Grantor/Program U.S. Department of Transportation: (continued) Direct program: Federal Transit — Formula Grants Transit Services Program Cluster: Pass-through program from: Iowa Department of Transportation: Enhanced Mobility of Seniors and Individuals with Disabilities Job Access and Reverse Commute Program New Freedom Program New Freedom Program Total Transit Services Program Cluster Public Transportation Research City of Iowa City, Iowa Schedule of Expenditures of Federal Awards Year Ended June 30, 2014 Federal Pass -Through CFDA Entity Identifying Number Number 20.507 20.513 20.516 20.521 20.521 20.514 Iowa Department of Public Safety: Governors Traffic Safety Bureau: Alcohol Impaired Driving Countermeasures Incentive Grants I 20.601 National Priority Safety Programs Total U.S. Department of Transportation 20.616 148 IA -16-X005-371-14 IA -37-X022-371-13 IA -57-X009-371-14 IA -57-X009-371-13 IA -26-X004-371-12 PAP 13-410, Task 30 PAP 14-405d-M6OT, Task 27 Federal Expenditures $ 1,400,381 119,697 92,881 21,188 10,716 31,904 244,482 243,320 7,457 16,391 7,463,780 City of Iowa City, Iowa Schedule of Expenditures of Federal Awards Year Ended June 30, 2014 Federal Pass -Through CFDA Entity Identifying Federal Grantor/Program Number Number Expenditures U.S. Environmental Protection Agency Direct program: Urban Waters Small Grants 66.440 $ 5,926 U.S. Department of Homeland Security: Pass-through program from: Iowa I Iomeland Security and Emergency Management Division: Disaster Grants — Public Assistance (Presidentially Declared Disasters) 97.036 FEMA DR -4126 -IA 199,874 Disaster Grants — Public Assistance (Presidentially Declared Disasters) 97.036 FEMA DR -4119 -IA 42,572 Disaster Grants — Public Assistance (Presidentially Declared Disasters) 97,036 FEMA DR -4187 -IA 15,292 Disaster Grants — Public Assistance (Presidentially Declared Disasters) 97.036 FEMA -1763 DR -IA 5,667 263,405 Hazard Mitigation Grant 97.039 1 MGP -DR -1854-0006 01 33,271 Total U.S. Department of Homeland Security 296,676 Total $ 26,476,667 Sec Notes to the Schedule of Expenditures of Federal Awards 149 City of Iowa City, Iowa Notes to the Schedule of Expenditures of Federal Awards Year Ended June 30, 2014 Note 1 - Basis of Presentation The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Iowa City, Iowa, and is presented on the modified accrual basis of accounting for governmental funds and the full accrual basis of accounting for proprietary funds. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations. The City received federal awards both directly from federal agencies and indirectly through pass-through entities. Federal financial assistance provided to a subrecipient is treated as an expenditure when it is paid to the subrecipient. Note 2 - Subrecipients Of the federal expenditures presented in the accompanying schedule of expenditures of federal awards, the City provided federal awards to subrecipients as follows: Federal Amount CFDA Provided to Program Title Number Subrecipients Specialty Crop Block Grant Program - Farm Bill 10.170 $ 6,882 Community Development Block Grants/Entitlement Grants 14.218 631,931 Home Investment Partnerships Program 14.239 439,144 Public Safety Partnership and Community Policing Grants 16.710 2,358 Edward Byrne Memorial Justice Assistance Grant Program 16.738 61,548 New Freedom Program 20.521 31,904 150 City of Iowa City, Iowa Schedule of Findings and Questioned Costs Year Ended June 30, 2014 Part I: Summary of the Independent Auditor's Results: Financial Statements Type of auditor's report issued Unmodified Internal control over financial reporting: Material weaknesses identified No Significant deficiencies identified not considered to be material weaknesses None reported Noncompliance material to financial statements noted? No Federal Awards Internal control over major programs: Material weaknesses identified No Significant deficiencies identified not considered to be material weaknesses None reported Type of auditor's report issued on compliance for major programs: Unmodified Any audit findings disclosed that are required to be reported in accordance with OMB Circular A-133 §.510(a): No Identification of major programs: Name of Federal Program CFDA Number Economic Adjustment Assistance 11.307 Section 8 Housing Choice Vouchers 14.871 Airport Improvement Program 20.106 Dollar threshold used to distinguish between type A and type B programs: $ 794,300 Auditee qualified as low-risk auditee? No Part IT: Findings Related to the Financial Statements: There were no findings to report. 151 City of Iowa City, Iowa Schedule of Findings and Questioned Costs Year Ended June 30, 2014 Part III: Findings and Questioned Costs for Federal Awards: There were no findings and questioned costs to report. Part IV: Other Findings Related to Required Statutory Reporting: 2014 -IA -A Certified Budget— Disbursements during the year ended June 30, 2014, did not exceed the amount budgeted. 2014 -IA -B Questionable Expenditures — We noted no expenditures that we believe may fail to meet the requirements of public purpose as defined in an Attorney General's opinion dated April 25, 1979. 2014 -IA -C Travel Expense — No expenditures of City money for travel expenses of spouses of City officials or employees were noted. 2014 -I4, -D Business Transactions — Business transactions between the City and City officials or employees are detailed as follows: Name, Title, and Transaction Business Connection Description Amount Art Bettis, Spouse of Brenda Nations, Sustainability Coordinator, Landfill Consulting Services 1,500 In accordance with Chapter 362.5(3)0) of the Code of Iowa, the transaction with the Sustainability Coordinator does not appear to represent a conflict of interest since total transaction with the individual did not exceed $1,500 during the fiscal year. 2014 -IA -E Bond Coverage — Surety bond coverage of City officials and employees is in accordance with statutory provisions. The amount of coverage should be reviewed annually to ensure the coverage is adequate foi current operations. 2014 -IA -F Council Minutes —No transactions were found that we believe should have been approved in the City Council minutes but were not. 2014 -IA -G Deposits and Investments —No instances of non-compliance with the deposit and investment provisions of Chapters 12B and 12C of the Code of Iowa and the City's investment policy were noted. 2014 -IA -H Urban Renewal Annual Report —The urban renewal annual report was properly approved and certified to the Iowa Department of Management on or before December 1. 2014 -IA -I Revenue Bonds — No instances of non-compliance with the provisions of the City's revenue bond resolutions were noted. 152 City of Iowa City, Iowa Schedule of Findings and Questioned Costs Year Ended June 30, 2014 Part IV: Other Findings Related to Required Statutory Reporting: (continued) 2014 -IA -3 Notice of Public Hearing —The notice of public hearing for the Prince Industrial Electric — Prgjecl A3457 was published. However, the notice of public hearing was published more than 20 days before the date of the hearing. Recommendation — The notice of public hearing should have been published not less than 4 days and not more than 20 days before the date of the hearing as provided in Chapters 26.12 and 362.3 of the Code of Iowa. Response— Publication dates will be monitored by City staff so that this does not happen in the future. 153 Findings Related to the Financial Statements: There were no findings reported. Findings Related to the Federal Program: There were no findings reported. 154 City of Iowa City, Iowa Corrective Action Plan Year Ended June 30, 2014 There were no prior year federal findings. 155 City of Iowa City, Iowa Summary Schedule of Prior Federal Audit Findings Year Ended June 30, 2014 From: Dustin Miller I Iowa League of Cities <DustinMiller=iowaleague.org@mail157.atl81.rsgsv.net> on behalf of Dustin Miller I Iowa League of Cities <DustinMiller@iowaleague.org> Sent: Friday, January 09, 2015 2:40 PM To: Marian Karr Subject: Legislative Link: January 9, 2015 Iowa League of Cities' Legislative Link View as a Web Page January 9, 2015 Legislative Day February 24 1 Transportation Day January 28 Session Begins The first session of the 86th Iowa General Assembly begins next Monday, January 12. Leadership from both chambers has been in the press discussing potential issues that they feel will be important — a tight budget and transportation infrastructure funding have been mentioned repeatedly. The session timetable has the first "funnel" on March 6, with the second "funnel" deadline on April 3. The League will provide this Legislative Link newsletter each Friday throughout the session to keep you up-to-date on key issues. Please share this with elected officials and encourage them to subscribe. League Legislative Day on February 24 Join the Iowa League of Cities on Tuesday, February 24 for the League's annual Legislative Day. The League's effectiveness lies in its grassroots network of city officials across the state, and Legislative Day provides the chance to bring a portion of this network to the State Capitol. This year's event will be different than years past because it will also feature the Economic Development Workshop in the morning. The day will begin in the morning at the Embassy Suites where the workshop will give you an opportunity to attend multiple sessions on programs and policies such as tax increment finance and Iowa Economic Development Authority (IEDA) tax credits. This will include basics of city economic development and advanced topics. The sessions will be presented by representatives from Dorsey & Whitney, Ahlers & Cooney, Director Durham from the IEDA and League Staff. After the morning workshop, we will move activities to the Capitol for meetings with your individual legislators and updates on current legislative actions from key legislators. You will have the chance to attend committee meetings that impact city government, individual meetings with legislators and coordinated larger meetings focused on the 2015 Legislative Priorities with the legislators who impact those priorities. League staff will be in the Capitol to help guide you through the afternoon. The day culminates with an evening networking reception at Noodle Zoo in the East Village with city officials, legislators, and many state department representatives. As a city official, the League's Legislative Day gives you a wonderful opportunity to learn more about what is taking place at the Capitol and how it affects your city, as well as provide you with an opportunity to speak to your elected peers at the state level. Registration is available on the League's Web site, www.iowalea ug e.oror by calling Shannon Busby at (515) 244-7282. Registration is $60 for League members or $70 for non-members. A $10 late fee begins on February 17. Comment Transportation Day 2015 Increasing road and bridge infrastructure funding is a League legislative priority this session. Transportation Day annually brings together advocates for increased transportation infrastructure funding in Iowa. Support comes from a diverse group of stakeholders including highway associations and coalitions, construction interests, farm and commodity groups, counties, municipalities as well as development and chamber organizations. Together, on January 28, participants will tell legislators, "We can't afford to wait." For more information or to register for Transportation Day contact Ann Trimble - Ray at (712) 273-5745 or anngteamhmg com. Comment Copyright © 2015 Iowa League of Cities, All rights reserved. You are receiving this email because you requested legislative updates from the Iowa League of Cities. A Legislative Link subscription is available to city officials from League member cities and League Associates. Our mailing address is: Iowa League of Cities 500 SW 7th Street Suite 101 Des Moines, IA 50309 Add us to your address book unsubscribe from this list I update subscription preferences January 6th, 2015 Highland Avenue residents/businesses Re: Traffic calming on Highland Avenue Dear Highland Avenue Resident/Business: 5-15 tit ZIlI IP13 CITY OF IOWA CITY 410 East Washington Street Iowa City. Iowa 52240-1826 (3 19) 356-5000 (319) 356-5009 FAX www.icgov.org The City has received a petition from residents/businesses on Highland Avenue between Gilbert Court and Sycamore Street to have the street considered for Iowa City's Traffic Calming Program, The City completed a traffic study and determined that the 85th percentile speeds generally exceed 5 mph over the posted speed limit of 25 mph; therefore Highland Avenue qualifies for the traffic calming program. 85th percentile speeds were recorded between 28 — 42 mph in the corridor, with the highest speeds recorded west of Keokuk Street and the lowest speeds recorded near Sycamore Street. A public meeting was held in October to develop a neighborhood consensus on preferred traffic calming measures. After much discussion, the group determined that different sections of the Highland Avenue corridor would benefit from different approaches. In addition to requesting targeted police enforcement and periodic use of the radar speed trailer, the group decided to pursue the following traffic calming techniques: Section of Highland Avenue Corridor Proposed Traffic Calming Measure West of Boyrum Street (commercial area) Striping a centerline / edge line Between Boyrum Street and Keokuk Street (residential) Striping a centerline / edge line Between Keokuk Street and Franklin Street (residential) Install 5 speed humps Between Yewell Street and Spruce Street (residential) Allow parking on south side of road We would like to determine your household's level of support for the proposed traffic calming measure that is adjacent to your household. The enclosed supplemental information includes more details on these measures. Please fill out the enclosed postage -paid survey card and drop in the mail by January 23`d, 2015. Each household receives one vote. At least 60% of the responding households must be in favor of the traffic calming measure for the proposal to be considered. The intent of the City's Traffic Calming program is to install traffic calming features only if desired by the neighborhood. If the proposal receives enough support, it will be forwarded to the City Council for consideration. You will receive the results of the survey by mail and if the measure passes you will be notified of the City Council meeting date. Comments on the proposal will be solicited from the Fire, Police, Public Works, and Transit departments in addition to local ambulance services. The City Council will make the final decision. If approved, the traffic calming measures would be installed during the spring/summer of 2015. Thank you for your consideration of this matter. If you have any questions, please feel free to contact me at darian-nagle-gamm@iowa-city.org or 356-5254. incerely, rian agle-Gamm Traffic Engineering Planner cc: Tom Markus Jon Resler Troy Kelsay Geoff Fruin Doug Boothroy Jim Steffen Ron Knoche Kent Ralston Jason Havel Marcia Bollinger �, Proposed Traffic Calming Measures Striping a centerline / edge line (Keokuk Street to Gilbert Street) There is a general principle in traffic engineering that the wider the travel lane, the faster traffic feels comfortable moving. On Highland Avenue west of Keokuk, it is proposed that a centerline is striped with edge lines 6 — 7 feet from the shoulders. This would effectively narrow travel lanes to 9-10 feet which is enough room to reasonably move vehicles but would in theory calm traffic. Speed humps (Keokuk Street to Franklin Street) The proposal is to install approximately 5 speed humps between Keokuk Street and Franklin Street at the approximate locations shown below. Speed humps are not the same as speed bumps. Speed humps are 12 feet in length with a maximum height of 3-4 inches in the center as shown below. A speed hump is meant to be driven over at or near the speed limit (25 mph). Speed bumps are used to slow traffic in parking lots and must be driven over very slowly. Some examples of existing speed hump installations are on Foster Road, Teg Drive, Morningside Drive, and Kimball Road. SPEED sFe€o NVUP $umP Figure I. I. Speed hump vs. speed bump. .Source' Clement, 1.Y "SNecd l furrps and The Thousand Oaks Experience.' City of Theusa?a` Oaks, Thaysand Oaks Coliforn(a, Sepiember 1982. Allow on -street parking on both sides (Yewell Street to Sycamore Street) It is well documented that on -street parking slows traffic. In the past, parking was prohibited on the eastern end of Highland Avenue (south side) at the request of the neighborhood to stem an influx of student parking from the Kirkwood campus. The commuter parking issues have been significantly reduced with the Lower Muscatine Road construction project and new traffic signals at the Kirkwood entrance. Allowing parking once again on the south side of Highland Avenue between Yewell Street and Sycamore Street would help calm traffic and would also provide additional parking for residents and guests. c>:1.IC�('t,:'ri=✓-avC�1 'enPfic :itodies,i'raffi^ Ca.lnngkf- ighland Ave - 7ct'14'',survey ietter.docx Martin Luther Kin STRIDE TOWARD PROGRESS Monday, January 19, 201511:00-3:00 P.m. Grant Wood Elementary Gymnasium Free Family Event AWARD CEREMONY SERVICE ACTIVITES FOOD ENTERTAINMENT Come join us in celebrating Dr. Martin Luther King Jr.'s legacy! Children under the age of 10 must be accompanied by an adult. Sponsored by AmeriCorps Each One Reach One, AmeriCorps VISTA, Community Partnerships for Protecting Children, Coalition for Racial Justice P1 JOHNSON COUNTY IOWA IP15 CRIMINAL JUSTICE COORDINATING COMMITTEE MEETING MINUTES • OCTOBER 1, 2014 Conference Rooms 203 BIC Committee Meeting 4:30 PM HEALTH AND HUMAN SERVICES BUILDING 855 SOUTH DUBUQUE STREET IOWA CITY, IA 52240 PHONE: 319-356-6000 www.JOHNSON-COUNTY.com www.JOHNSON000NTYIA.IQM2.com CRIMINAL JUSTICE COORDINATING COMMITTEE MEETING A. CALLED TO ORDER AT 4:30 PM Criminal Justice Coordinating Committee Members present: Supervisor John Etheredge, Supervisor Pat Harney, Supervisor Terrence Neuzil, Supervisor Janelle Rettig, and Supervisor Rod Sullivan, Coralville Chief of Police Barry Bedford, MECCA Director Ron Berg, Iowa City City Council Member Kingsley Botchway II, Community Representative Simone Frierson, Bar Association Representative James McCarragher, County Sheriff Lonny Pulkrabek, and Solon Resident Diane Werzer; Department of Corrections Supervisor Jerri Allen arrived at 4:54 p.m. Absent: Iowa City Crime Prevention Officer Jorey Bailey, Community Representative Karen Fesler, Iowa City Public Library Adult Service Coordinator Kara Logsden, County Attorney Janet Lyness, Bar Association Representative Thomas Maxwell, University of Iowa Student Representative Evan McCarthy, North Liberty City Council Member David Moore, State Public Defender's Managing Attorney Peter Persaud, Sixth Judicial District Judge Douglas Russell, Community Representative Professor Emeritus John Stratton, and Consultation of Religious Communities Representative Dorothy Whiston. Staff present: Board of Supervisors Executive Assistant Andy Johnson and Auditor's Office Administrative Secretary Kymberly Zomermaand. B. COMMITTEE BUSINESS 1. Update and direction regarding addressing the needs of the Courthouse, including but not limited to: design of a courthouse annex, cost estimate, bond referendum, vacation of Harrison Street, public education and outreach and other related issues Neuzil reported that he and County Attorney Janet Lyness attended the Johnson County League of Women Voters Ballot Issues Forum this week. They provided an update and answered constituent concerns about the Courthouse Annex bond referendum and the local option sales tax. McCarragher gave an update on the Courthouse tour schedule and other public outreach information meetings, events, and articles in the paper. McCarragher, Neuzil, and Rettig reported on the September public information meetings. Johnson County Iowa Page 1 Minutes Criminal Justice Coordinating Committee October 1, 2014 Deputy Auditor of Elections Kingsley Botchway II reported that the Auditor's Office has received almost 2,000 voted ballots since September 25th. Board of Supervisors' Candidate Mike Carberry spoke about a postcard he received in the mail with publicity against the Courthouse annex bond referendum. Neuzil confirmed that others received the postcard too and he clarified that the Courthouse annex building does not include a jail. Frierson inquired if the Board is willing to hold more public input or information meetings. McCarragher and Rettig said if residents ask, then yes. Executive Assistant Andy Johnson showed the Courthouse annex video created by Neumann Monson Architects. Sullivan left at 4:42 p.m. McCarragher, Botchway, and Former University of Iowa Facilities Manager Larry Wilson recommended the Board make a few edits before making it available to the public. 2. Update and direction regarding addressing the needs of the Jail, including but not limited to plans and process for necessary repair and maintenance projects and other related issues Johnson provided an update on the Jail Upgrade project process and timeline. 3. Reports and updates from subcommittees Botchway noted that the Disproportionate Minority Contact Subcommittee discussed a three part strategy regarding disproportionate minorities which included: examining criminal justice models that address minority disparity, speaking to police departments about what data is collected, and, examining data on marijuana arrests. 4. Additional comments from Criminal Justice Coordinating Committee members The next meeting is scheduled November 5, 2014 at 4:30 p.m. C. COMMENTS FROM THE PUBLIC - No one from the public spoke. D. ADJOURNED AT 5:01 PM Johnson County Iowa Page 2 JOHNSON COUNTY IOWA CRIMINAL JUSTICE COORDINATING COMMITTEE MEETING MINUTES • NOVEMBER 5, 2014 IP16 llllllllllj Second Floor Boardroom Committee Meeting 4:30 PM JOHNSON COUNTY ADMINISTRATION BUILDING 913 SOUTH DUBUQUE STREET IOWA CITY, IA 52240 PHONE: 319-356-6000 www.JOHNSON-COUNTY.com www.JOHNSON000NTYIA.IQM2.com CRIMINAL JUSTICE COORDINATING COMMITTEE MEETING A. CALLED TO ORDER AT 4:31 PM Criminal Justice Coordinating Committee Members present: Department of Corrections Supervisor Jerri Allen, Coralville Chief of Police Barry Bedford, Iowa City City Council Member Kingsley Botchway II, Supervisor Pat Harney, Iowa City Public Library Adult Service Coordinator Kara Logsden, County Attorney Janet Lyness, Bar Association Representative James McCarragher, Supervisor Terrence Neuzil, Supervisor Janelle Rettig, Supervisor Rod Sullivan, Solon Resident Diane Werzer, and Consultation of Religious Communities Representative Dorothy Whiston; Absent: Supervisor John Etheredge, Iowa City Crime Prevention Officer Jorey Bailey, MECCA Director Ron Berg, Coralville Resident Karen Fesler, Iowa City Resident Simone Frierson, Bar Association Representative Thomas Maxwell, University of Iowa Student Representative Evan McCarthy, North Liberty City Council Member David Moore, State Public Defender's Managing Attorney Peter Persaud, County Sheriff Lonny Pulkrabek, Judge Douglas Russell, Citizen Representative Professor Emeritus John Stratton. Staff present: Board of Supervisors Executive Assistant Andy Johnson and Auditor's Office Administrative Secretary Kymberly Zomermaand. B. COMMITTEE BUSINESS 1. Update and direction regarding addressing the needs of the Courthouse, including but not limited to: design of a courthouse annex, cost estimate, bond referendum, vacation of Harrison Street, public education and outreach and other related issues Neuzil reviewed the election results for the Courthouse Annex Bond Referendum. He summarized the conversation the Board had with County Attorney Janet Lyness and County Sheriff Lonny Pulkrabek regarding how to improve space, safety, and security at the Courthouse. Rettig said the Board is now forced to make short term and intermediate plans to cope with these problems. Neuzil said the Board will need to immediately address security. Johnson County Iowa Page 1 Minutes Criminal Justice Coordinating Committee November 5, 2014 The Board noted ideas they previously discussed such as secure entrances on the south side of the Courthouse, temporary mobile "classrooms," or to move the Courthouse to another location. Bar Association Representative James McCarragher said the Courthouse is already congested and he spoke against adding additional security space or rooms inside of the Courthouse. Rettig spoke about previously budgeted funds for the Courthouse and what the Board will pursue with those funds. Department of Corrections Supervisor Jerri Allen said the County will need to take another approach and address the issue from a different perspective by talking to State of Iowa officials about the supermajority issue. She provided ideas such as a partnership with local communities for building and cost sharing. Neuzil noted the County will continue to pursue the vacation of Harrison Street. Consultation of Religious Communities Representative Dorothy Whiston said the referendum results suggest a widening dissatisfaction with how the criminal justice system works in the United States of America; there is dissatisfaction at the local level as well. Whiston suggested community service providers, law enforcement officials, and others collaborate to envision how criminal justice should function, communicate with local police, and ultimately change how things operate within the system. Reverend Bob Welsh reiterated the lack of public trust in the criminal justice system Iowa City City Council Member Kingsley Botchway II suggested surveying the public for input on these matters. Neuzil said according to Iowa Code, if a city and county form a Joint Authority, that becomes the governing entity, and a bond referendum would require only a 50% majority vote instead of a supermajority. 2. Update and direction regarding addressing the needs of the Jail, including but not limited to plans and process for necessary repair and maintenance projects and other related issues Neuzil noted that the Board is in the bidding process for the Jail Security Improvement project. He said the lowest bid, which the Board expects to approve this week, was less than the estimated costs and the extra funds may be used to upgrade the lights and elevator. 3. Reports and updates from subcommittees Whiston said that a fellow at the Haas Institute at University of California Berkeley, is helping to form a national coalition of governmental entities that will work on racial equity initiatives. Whiston said she will pursue more specifics about who performs the racial equity impact analysis and who are the local experts in criminal justice. Johnson County Iowa Page 2 Minutes Criminal Justice Coordinating Committee November 5, 2014 Whiston said the Adult Disproportionate Minority Contact Subcommittee (Subcommittee) received a proposal for $30,000 from the National Council on Crime and Delinquency (Council) to design an ongoing strategy for racial equity work. Whiston said she will speak with the Council about reduced rates for their services. She said the Subcommittee is in contact with The Sentencing Project. A manual on how to conduct racial equity work in the criminal justice systems is available for review. 4. Additional comments from Criminal Justice Coordinating Committee members Whiston announced that a workshop on The New Jim Crow -- Mass Incarceration in an Age of Colorblindness by Michelle Alexander is scheduled November 8th at the Unitarian Universalist Society of Iowa City. C. COMMENTS FROM THE PUBLIC - no one from the public spoke D. ADJOURNED AT 5:23 PM Attest: Travis Weipert, Auditor Recorded By Kymberly Zomermaand Johnson County Iowa Page 3 aIP17mL MINUTES APPROVED CITY COUNCIL ECONOMIC DEVELOPMENT COMMITTEE DECEMBER 8, 2014 EMMA HARVAT HALL, CITY HALL, 8:00 A.M. Members Present: Susan Mims, Michelle Payne, Matt Hayek Staff Present: Wendy Ford, Jeff Davidson, Geoff Fruin, Tom Markus, Tracy Hightshoe Others Present: Kevin Munson, Kent Jehle, Mike Hahn RECOMMENDATIONS TO COUNCIL: Hayek moved to recommend to the City Council the requested financial assistance for Sabin Townhomes, per staff recommendation. Payne seconded the motion. The motion carried 3-0. CALL MEETING TO ORDER: The meeting was called to order by Chairperson Mims at 8:03 A.M. She asked that those present please identify themselves. CONSIDER APPROVAL OF MINUTES: Payne stated that she had a couple of corrections. The first is under Recommendations to Council. She noted that the second recommendation does not include the developer's name. The words "for Iowa City Marketplace" will be added to the recommendation where it appears in both places in the minutes. Next was a typo on page 6, first paragraph. The word "one" should be "on." Hayek moved to approve the minutes as amended. Mims seconded the motion. Motion carried 3-0. CONSIDER A RECOMMENDATION TO CITY COUNCIL FOR A REQUEST FOR FINANCIAL ASSISTANCE FOR SABIN TOWNHOUSES: Davidson stated that this project may look familiar to Members as they heard about it previously when it was discussed in conjunction with a parking facility in the Linn Street area. Continuing, Davidson noted that A & M Development LLC is proposing a project that consists of 28 townhomes located at Dubuque and Harrison Streets in the Riverfront Crossings' district and that it is part of a larger master plan that has already begun and includes the new MidWestOne office building and a 610 -parking space facility lined with 28 townhomes on the east and south fagades. Davidson emphasized that the project under consideration at this meeting today is only the townhomes part of the master plan. He talked about the necessity to build the parking structure and the condominiums at the same time, because they are essentially a single building that will be demised into a condominium regime. The City will first lease and later own the parking facility, which will be built together with the townhomes. Davidson noted that the office building and the skywalk, which will connect the office building to the parking ramp, are not be part of the condominium regime, although they, too, are part of the same master plan. The residential townhomes will be individually leased or owned. City Council Economic Development Committee December 8, 2014 Page 2 of 4 Davidson noted that the site will be a cleared before the City becomes involved. He explained the contractual arrangement that relates to the School of Music project, between MidWestOne Bank and the University of Iowa. Davidson stated that the cost of the townhomes' project is $6,986,549, with a TIF financing request of $976,277. This project has been through the NDC gap analysis, and Tom Jackson has agreed to be on hand for a phone call during the meeting, should the Committee request it. Davidson added that they are in the process arranging to have three of the townhome units become part of the Iowa City Housing Fellowship's affordable rental housing portfolio. He stated that Hightshoe wanted him to emphasize that they are still working on the idea, which has not been presented to the ICHF board yet. Davidson stated that the proposed townhomes will introduce a new housing type for Riverfront Crossings. The townhomes are expected to appeal to all, from young professionals and graduate students to retirees. They are designed to be townhomes and not apartments, as there are no common areas within the building. Each unit will have a front door onto the street. Davidson stated that the site has been in public ownership and therefore has been tax exempt for decades. This will be a big plus with the full property tax revenue expected to be around $122,000 a year, of which the TIF increment would be approximately $85,000. This would factor to an 11.4 -year TIF rebate, according to Davidson. After the rebate period, the full property taxes will accrue to the taxing entities. Mims asked for confirmation that the difference between the $122,000 and the $85,000 is the protected debt levy which will flow to the City, the County, and the School District beginning in year one. Payne stated that while reviewing the documents, she noticed that the financial gap is actually being shown as a revenue stream. She questioned this, stating that it looks like they are giving the developer $976,000. Davidson stated that is the request, in the form of a TIF rebate. This is how the financial gap is represented but is typically referred to as one of the Sources of Funds in a project and corresponds to the Uses of Funds in the financing description. He added that the gap is presented as a financial component of the project. Davidson continued, noting that staff finds the project to be consistent with the Council's adopted strategic plan, and more specifically healthy neighborhoods, creating a strong urban core, and economic development activities. The project is also consistent with the Riverfront Crossings Master Plan, and is believed to be one that will help to continue the efforts that have already begun in this district. With respect to the Economic Development policies, Davidson noted that the project will have high-quality architecture and site design and energy efficiency and sustainability features. Davidson noted that the heating and cooling units will be energy efficient, and there will be low - flow plumbing fixtures. He also noted that the exterior cladding is a recycled product of the rice milling industry. Davidson continued through the goals and objectives of the plan, summarizing that A & M Development has requested the financial assistance to fill the gap in the project in the amount of $976,277 in the form of a 11.4 -year rebate. The estimated construction expense of the entire development, including the office building and parking facility, is slightly more than $30 million, according to Davidson. Staff recommendation is therefore that the Economic Development Committee recommend to the City Council approval of the TIF rebate, not to exceed $976,277. Davidson stated that the developer is present to answer questions. Hayek asked Davidson to repeat the tax revenue during the 11.4 -year period and then what is anticipated after this timeframe. Davidson responded that the tax revenue is approximately $122,000 a year, from the townhomes only. Additional property taxes would be generated from the adjacent office building. Of the $122,000 from the townhomes, the TIF increment would be $85,000. Davidson noted that the three units that will be owned by the Housing Fellowship and City Council Economic Development Committee December 8, 2014 Page 3 of 4 will be tax exempt and that is figured into the tax analysis. Payne noted that it appears to her that with the affordable housing units priced at $190,000 each, we would be subsidizing $77,000 of that. Davidson agreed the point needed further explanation and later provided clarification that "for sale" units, such as the affordable units in the project, DO create a wider gap for the project development because they do not provide the ongoing revenue stream potential that "for rent" units do on the proforma. Hayek asked about the owner -occupied versus rental unit housing market. Davidson noted that the rental market is becoming stronger. Typically owner -occupied was thought to mean `permanent.' However, the market is changing and there is a strong demand for rental units. Davidson stated that rental units for the non -student population are becoming larger segment of the market. Hayek noted that he will be supportive of this. He did note his concern that someone would buy one of these units and then turn around and rent it to students. Discussion ensued. Hayek moved to recommend to the City Council the requested financial assistance for Sabin Townhomes, per staff recommendation. Payne seconded the motion. The motion carried 3-0. SET NEXT CITY COUNCIL ECONOMIC DEVELOPMENT COMMITTEE DATE: Davidson stated that they have another issue they had hoped to get on this meeting's agenda but were unable. Ford noted that they are looking at another date in December, if possible, as the developer is wanting to move forward. Payne stated that she will be in Denver the last two weeks of December. Davidson asked that Members look at the first few weeks in January and let him know of any possible dates. Markus suggested they try for noon on Monday, January 12, 2015 and Members agreed. STAFF UPDATES: Davidson spoke briefly to the height bonus issue they recently reviewed. He also noted the possible new site for New Pioneer Co -Op and The Chauncey project, and how these will be moving forward. The Court -Linn site is another project in the wings. COMMITTEE TIME: None. OTHER BUSINESS: None. ADJOURNMENT: Payne moved to adjourn the meeting at 8:34 A.M. Hayek seconded the motion. Motion carried 3-0. City Council Economic Development Committee December 8, 2014 Page 4 of 4 Council Economic Development Committee ATTENDANCE RECORD 2013-2014 Key: X = Present O = Absent O/E = Absent/Excused TERM EXP. m -4 N -4 c - N o NAME o o w w W W W A A P A A Michelle Payne 01/02/16 X X X X X X X X Matt Hayek 01/02/16 rX X X XFx X X X Susan Mims 01/02/16 X X X X X X Key: X = Present O = Absent O/E = Absent/Excused Terry Trueblood Recreation Area c�� nn..r•..Ine«... n..,Jo.,�r,V L _ W O R K P L A Y Plan the transformation ... Come view, discuss and provide input on concepts to improve our riverfront, reduce hazardous conditions at the Burlington Street Dam, and transform the flood -prone, soon-to-be demolished wastewater treatment plant into a new riverfront park! Over the last several years we have been gathering ideas from Iowa Citians about what should be included in the riverfront park, which will become the front yard for a new walkable urban neighborhood in Riverfront Crossings and flood -resilient open space for the entire region. Planning consultants will give a presentation highlighting dam hazard mitigation solutions, proposals for floodplain/ stream restoration and wetland creation, and concept plans for the new park. The presentation will be followed by an open house. The public is encouraged to attend the planning event and review and comment on proposals, park concepts, and green infrastructure initiatives. For more information, contact Karen Howard at (319)356-5251 or karen-howard@iowa-city.org W A L K B I K E 2008 Flood: Aerial view of existing industrial, commercial, and public uses, including Iowa City s North Wastewater Treatment Plant during the flood of 2008. Generous grants from the U.S. Environmental Protection Agency, Iowa Great Places, and the Iowa Department of Natural Resources have allowed the City to work with experienced environmental engineers and planners from McLaughlin White- water Design Group, RDG Planning & Design, and Tetra Tech to develop concepts to transform the area from a flood -prone, industrial area into a safer, healthier riverfront with flood -resilient public open space. 1 t4It United States u1 4 -CEPA Environmental Protection Agency jr,t "me% � CITY OF IOWA CITY For more information on the Riverfront Crossings District go to www.icgov.org/riverfrontcrossings TT , P gt ON CITY OF IOWA CITY ql� ME I MEMORANDUM Date: January 20, 2015 To: Mayor and City Council From: Marian K. Karr, City Clerk Re: KXIC Radio Show KXIC offers a City show at 8:00 AM every Wednesday morning. In the past Council has volunteered for dates, and staff filled in as necessary. Please take a look at your calendars and come prepared to help fill in the schedule at your work session on January 20: January 21 — Botchway January 28 — February 4 — February 11 — February 18 — February 25 — Future commitments: March 4 — Dobyns April 22 — Dobyns June 10 — Dobyns Usadioshowasking.doc Minutes Human Rights Commission December 15, 2014 — 6 PM Emma J. Harvat Hall Preliminary Members Present: Harry Olmstead, Shams Ghoneim, Orville Townsend Sr., Ali Ahmed, Kim Hanrahan, Joe D. Coulter, Stella Hart, Paul Retish, Andrea Cohen. Others Present: Misty Rebik. Staff Present: Stefanie Bowers. Recommendations to Council: No. Call to Order: Olmstead called the meeting to order at 18:03. Consideration of the Minutes from the November 18, 2014 Meeting Date: Motion Coulter, seconded by Hanrahan. Motion passed 9-0. Center for Worker Justice Just Employment Initiative Misty Rebik reported on the status of several allegations against Rock Tenn, CFA Staffing and Sedona Staffing based on discriminatory treatment and hour/wage violations. The allegations are made by 15 individuals many of whom are still current employees at the two staffing agencies. Rebik mentions that it is the belief of the Center for Worker Justice (CWJ) that Rock Tenn is a joint employer to the staffing agencies. In addition, Rebik informed that complaints have been filed with the Department of Labor and the Iowa Civil Rights Commission. Rebik wants the community to know about the allegations because 1) it is a human rights issue, and 2) it is necessary to make sure things change for the better. Rebik commented that Rock Tenn has refused to speak or correspond with the CWJ. Townsend points out that Rock Tenn is not the only employer in town violating workers' rights. Coulter encouraged Rebik to reach out to the University of Iowa Center for Human Rights and the University of Iowa College of Law Legal Clinic. Rebik believes a letter from the Commission would give more leverage to the CWJ in this initiative. Rebik will supply the Commission with a redacted version of the complaint filed with the Department of Labor to avoid exposing the names of the employees who have filed the complaints. Motion Coulter, seconded by Ghoneim for the Center for Worker Justice Just Employment Initiative to be placed on the January agenda. Motion passed 9-0. Cohen would like to see the Commission take a more neutral stance until it has allowed both sides in the dispute an opportunity to present information. Motion Relish, seconded by Coulter to draft a letter to Rock Tenn, CFA Staffing and Sedona Staffing letting each employer know that the Commission has been made aware of the allegations and to be fair would like to provide them with the opportunity to provide any information they would like concerning the allegations. Motion passed 8-1. (Townsend in the negative). Equity Report Coulter thinks that future reports could be created in a more readable format for the general population. And would like to see the equity report as a standing agenda item. Goal Setting Session Commissioners designated leads for each of the four initiatives established by the Commission at its Goal Setting Session. Hanrahan will lead the outreach to the community with assistance from Hart and Townsend, Coulter will lead the outreach to Council with Retish assisting, Hart will lead the educational programs for the community with assistance from Olmstead, and Ghoneim will lead the educational presentations to the community with assistance from Ahmed and Townsend. Educational programs focus on civil and human rights whereas educational presentations focus on the role and work of the Commission in the community. Each group will provide monthly written reports on the status of each initiative to be placed in the meeting packets. Motion to accept the designated appointments by Coulter, seconded by Ghoneim. Motion passed. 9-0. Job Fair Marketed for Retired Persons Retish would like the Commission to sponsor a volunteer fair for retired persons who are looking to volunteer with a local non-profit organization. A list of volunteer opportunities or resources will need to be prepared and then those agencies/organizations should be invited to participate in the fair. United Way and the Retired Senior Volunteer Program were mentioned as possible resources for the fair. Making Johnson County a Human Rights County Olmstead deferred this item. Professor Burns Weston who sent the correspondence is currently out of the country, when he returns Olmstead will get more information from him concerning this topic. Martin Luther King Jr. Day Proclamation Either Townsend or Olmstead will accept the proclamation on behalf of the Commission. Bowers will follow up closer in time to the January 6 Council meeting date. Certificate of Appreciation Presentation Olmstead presented Cohen with a Certificate of Appreciation signed by the Mayor recognizing her service to the Commission and wishing her well in her future aspirations. Reports: Human Rights Breakfast Bowers handed out results from the survey on the Breakfast for 2014. Attendees reported being very satisfied with the Iowa Memorial Union (IMU). The survey close date runs to December 31. Bowers will provide final survey results at the January meeting. If the event is held at the IMU in the future Bowers will inquire about whether free or reduced parking is an option. Education Subcommittee Retish reported that he, Olmstead and Hanrahan are on the Iowa City Community School District (ICCSD) Equity Committee and that many of the requests in the draft letter (see Commission packet of 12-15-14) have been passed on to the Director of Equity and Staffing for the ICCSD for follow up. Townsend made the suggestion that requests are better made in writing. Coulter believes that the drafted letter should still be sent out to the Superintendent of the ICCSD. Motion Coulter, seconded by Hanrahan to send letter as drafted to the ICCSD Superintendent. Motion passed 9-0. Building Communities Townsend discussed the need for affordable housing here in Iowa City and thought this subcommittee may be a good venue to pursue talking about the issue. 2 University of Iowa Center for Human Rights Ghoneim and Olmstead attended the Board meeting held on December 3, the next meeting will be in April. The Annual Report was recently released and will be sent out to Commissioners in the near future. The Center also held a Teach -In to commemorate International Human Rights Day. Commission Ghoneim reported that the American Civil Liberties Union Iowa Chapter has completed interviews and hopes to make a job offer for a new Executive Director very soon. Retish offered holiday wishes to all. Hanrahan recently attended a program at the Dream Center where youth of color spoke on a variety of topics including their media perceptions, interactions with law enforcement and relationships with peers. The Dream Center will be holding a Youth Summit on Martin Luther King Jr. Day. Coulter wished all happy holidays. Cohen thanked Commissioners and staff. She has enjoyed her time on the Commission and hopes to reapply in the near future. She wishes everyone a happy and healthy new year. Townsend thanked Bowers for another year of her leadership to the Commission. Ahmed discussed Human Rights Day in the Sudan and its historical significance. Olmstead thanked Cohen for her service to the Commission. He also encouraged Commission members to attend the upcoming community discussion on amending the City's Charter. Staff Bowers mentioned an upcoming meeting being held with the Police Department, Diversity Focus and The Dream Center to help plan the upcoming Youth Police Academy. Adjournment: 20:15 Next Regular Meeting — January 20, 2015 at 6:00 pm. Human Rights Commission ATTENDANCE RECORD YEAR 2013/2014 (MPP+incr flntpl NAME TERM EXP. 1/21/ 14 2/18/ 14 3/18/ 14 4/29/ 14 5/20/ 14 6/17/ 14 7/15/ 14 8/19/ 14 9/16/ 14 10/2/ 14 10/21/ 14 11/18 14 12/15 14 Ali Ahmed 1/1/17 X X O/E O/E O/E X X X O/E X X X X Orville Townsend, Sr. 1/1/17 X X X O/E X X X X X X X X X Paul Retish 1/1/17 X X O/E X X X O/E X O/E X O/E O/E X Kim Hanrahan 1/1/15 X X X X O/E O/E X X X X X X X Shams Ghoneim 1/1/15 O/E X X X X X X X X X X X X Stella Hart 1/1/15 - - - - - X X X O/E X X X X Jewell Amos 1/1/15 X X O/E R R R R R R R R R R Joe D. Coulter 1/1/16 X X X X X X O/E X X X X X X Harry Olmstead 1/1/16 X X X X X X X X X X X X X Andrea Cohen 1/1/16 X X O/E X X X X X O/E X O/E X X KEY: X = Present O = Absent O/E = Absent/Excused NM = No meeting --- = No longer a member R = Resignation COPY 2014 Human Rights Breakfast survey SurveyMonkey 01 Please rate the following: Answered: 30 Skipped:0 Convenience of location for... Convenience of parking at t... Quality of the food - Quantity of the food - Sound quality in the room Pace ofkfd the Award Brea... .. Overall the Award BreaM... 0 1 2 3 4 5 Below average Fair Excellent Total Weighted Average Convenience of location for the breakfast 0.00% 43.33% 56.67 0 13 17 ',_ 30 2.57 Convenience of parking at the location 26.67% 40.00% 33.33 8 12 10 30 2.07 Quality of the food 0.00% 26.67% 73.33 0 8 22 30 2.73 Quantity of the food 0.00% 10.34% 89.66 0 3 26 29 2.90 Sound quality in the room 0,00% 43.33% 56.67 0 13 17 30 2.57 Pace of the Award Breakfast program 0.00% 30.00% 70.00% 0 9 21 30 2.70 Overall the Award Breakfast program was 0.00% 16.67% 83.33% 0 5 25 30 2.83 COPY 2014 Human Rights Breakfast survey Yes No (42 Would you attend another Award Breakfast program? Answered: 30 Skipped:0 SurveyMonkey 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Answer Choices Responses Yes 100.00 No 0.00 Total 1/1 30 0 30 COPY 2014 Human Rights Breakfast survey SurveyMonkey Q3 Any suggestions for future Award Breakfast programs or general comments? Answered: 11 Skipped: 19 # Responses Date 1 The venue was great but only one door should be open to the meeting room and more signage available for i 12/7/2014 12:51 PM guests. 2 Good stuff. 12/6/2014 11:05 PM 3 It's always an inspirational event! i 12/5/2014 3:12 PM 4 I liked the new location at the union. Nicer room, parking was easy at that early hour. Program is always uplifting. i 12/5/2014 1:53 PM I even thought Mr. Leach was more compelling than usual. Guess he's a morning person! I don't remember that j all the recipients got to speak. That might be curtailed. 5 i The breakfast is always an inspiring event. The honorees are just wonderful. I liked the union this year. 12/5/2014 1:29 PM 6 1 always enjoy hearing about the accomplishments of the award winners..very interesting. 12/5/2014 12:36 PM 7 Turn up the volume on the mic, other than that, all good! ! 12/5/2014 11:32 AM 8 More dynamic speakers 12/5/2014 11:30 AM 9 j 1 would prefer the Sheraton or Hotel Vetro 1 12/5/2014 11:27 AM 10 1 applaud the committe for moving this from the Sheraton to address past award winner concerns. Parking at the j 12/5/2014 10:59 AM Union however is always dismal at best. 11 Very enjoyable experience. Thanks for all that you do! ! 12/5/2014 10:57 AM 1/1 L 01-1 ZIP MINUTES PRELIMINARY PLANNING AND ZONING COMMISSION DECEMBER 18, 2014 — 7:00 PM — FORMAL EMMA J. HARVAT HALL, CITY HALL MEMBERS PRESENT: Carolyn Dyer, Charlie Eastham, Ann Freerks Paula Swygard, Phoebe Martin, Jodie Theobald, John Thomas MEMBERS ABSENT: STAFF PRESENT: Sara Hektoen, John Yapp, Robert Miklo, Sarah Walz OTHERS PRESENT: Alicia Trimble, Ginalie Swaim, Ted Pacha, Jim McCarragher, William Ingles, Jen Allen, Kate Corcoran, Mary Bennett, Don Ancinux, Janice Fry, Pam Michaud, Theresa Koppel, Steve Gordon, Jason Harder • i� i _ • ••ZDiliv The Commission moved by a vote of 7-0 to recommend an application submitted by Iowa City Historic Preservation Commission for a rezoning to designate the properties located at 608, 610 and 614 S. Dubuque Street as Iowa City Historic Landmarks. (REZ14-00024) The Commission moved by a vote of 6-0 (Freerks absent) to recommend a rezoning to amend an OPD- 12 plan to allow 72 multi -family condominium dwellings for property currently zoned for single-family manufactured housing on 21.24 acres of property located south of Paddock Circle and west of Heinz Road. (REZ14-00010) with conditions outlined in the Staff report. The Commission moved by a vote of 6-0 (Freerks absent) to recommend approval of SUB14-00022, a preliminary plat of Churchill Meadows, a 98 -lot, 39.6 -acre residential subdivision located at 4701 Herbert Hoover Highway. CALL TO ORDER: Freerks called the meeting to order at 7:00 PM. LIC DISCUSSION OF ANY ITEM NOT ON T There were none. Comprehensive Plan Item Set a public hearing for January 15, 2015 for discussion of amendments to the Comprehensive Plan for the blocks generally bounded by Clinton Street, Jefferson Street, Bloomington Street and Dubuque Street (AKA the North Clinton / Dubuque Street District): and the blocks generally bounded by Gilbert Street, Burlington Street, Van Buren Street, and Iowa Avenue (AKA the Civic District). Yapp explained to the Commission that upon setting up the hearing staff will notify all parties who have expressed interest in being informed of this process (by providing email addresses), will place the staff report on the City webpage, will update the public comment webpage, and will issue a media release of the availability of the staff report for public review, and the date of the Planning Planning and Zoning Commission December 18, 2014 - Formal Page 2 of 23 and Zoning Commission's public hearing. Yapp told the Commission they are allowed to set the hearing for a date other than January 15, that date was chosen because it is the next regularly scheduled meeting of the Commission. Eastham moved set a public hearing for January 15, 2015 for discussion of amendments to the Comprehensive Plan. Martin seconded the motion. A vote was taken and motion carried 7-0. Rezoning Item (REZ14-00024) Discussion of an application submitted by Iowa City Historic Preservation Commission for a rezoning to designate the properties located at 608, 610 and 614 S. Dubuque Street as Iowa City Historic Landmarks. Yapp showed a map of the area and stated the Commission had received a rezoning application for this block several months ago but that application has since been withdrawn. He showed images of the buildings in question for the historic landmark application. Yapp described the background as Alicia Trimble, Executive Director of Friends of Historic Preservation, has requested that the properties at 608, 610, and 614 South Dubuque Street be designated as Iowa City Historic Landmarks. The enclosed Iowa Site Inventory Form provides a detailed discussion of the buildings' history and architecture. The Iowa City Historic Preservation Commission met on December 11, 2014 and conducted a public hearing where they reviewed and evaluated the historic significance of the properties. The Commission determined that the properties meet the requirements for landmark designation and voted 9-0 to recommend approval of the designation of 608, 610, and 614 South Dubuque Street as Iowa City Historic Landmarks. If approved by the City Council, designation of the properties as Iowa City Historic Landmarks will require Historic Preservation Commission approval of any significant changes to the exterior of the buildings. Landmark status will also make the properties eligible for transfer of development rights according to the Riverfront Crossings Form Based Code, and special exceptions that would allow the Board of Adjustment to waive or modify certain zoning requirements. Yapp said that regarding Planning and Zoning Commission Review: Landmark Designation is a zoning overlay and therefore requires a recommendation to the City Council from the Planning and Zoning Commission. The Commission's role is to review the proposed designation based on its relation to the Comprehensive Plan (the Riverfront Crossings area) and proposed public improvements and plans for renewal of the area involved. The Downtown & Riverfront Crossings Master Plan of the Comprehensive Plan applies to this proposal. Beginning on page 51 the Plan discusses development opportunities throughout the sub districts of Downtown and Riverfront Crossings. The introduction to the chapter states: A key element of the Downtown and Riverfront Crossings District Master Plan is the identification of future development opportunities. These opportunities emerged from the Visioning Process, were tested during the Design Charrette, and further refined and vetted during the refinement period following the Charrette. They are grounded in the Market Analysis prepared for this plan, and have been developed to the level of detail possible in a long-range plan. Planning and Zoning Commission December 18, 2014 - Formal Page 3 of 23 Yapp explained that in the memo there are sentences in bold, and they are in bold in the memo because they are bolded in the Riverfront Crossings plan. It bears emphasizing — the Development Opportunities identified on the following pages are conceptual in nature. Like their predecessors in previous planning efforts, their value is to identify visions and ideas for specific areas. Successful visions will endure, but details will change and evolve as projects are implemented. The plan is simply a vision, highlighting certain areas. The decision to redevelop is ultimately up to the property owner. Pages 66 through 69 of the Plan discuss the Central Crossings Subdistrict including the following on page 69: Cottage Preservation — Three historic brick cottages are located on the east side of Dubuque Street between Prentiss Street and the Iowa Interstate Railroad line. Because they are unique 19th century buildings, preservation of these structures should be a goal. In order to encourage their preservation, it is recommended that a density bonus be granted for their preservation and renovation. The Historic Preservation Commission has recommended approval of the designation of 608, 610 and 614 South Dubuque Street as Iowa City Historic Landmarks, finding that the properties meet the criteria for landmark designation, specifically criteria: a. Significant to American and/or Iowa City history, architecture, archaeology and culture; b. Possesses integrity of location, design, setting, materials and workmanship; c. Associated with events that have made a significant contribution to the broad patterns of our history; Cl. Associated with the lives of persons significant in our past. In summary The Riverfront Crossings Plan, in the'Development Opportunities' section, states that preservation of these structures should be a goal and that it is recommended that density bonuses be granted for their preservation. While it is a goal/opportunity, it is not a requirement, and in this case the property owner has not sought a density bonus and the property owner has submitted a formal protest for the requested rezoning. Yapp also referred the Commission to some late handouts that were emailed just a few days prior to the meeting and were not in the original packet. One was the minutes from the Historical Preservation Commission, another was a statement written by Kelsey Pacha which was read to the Historical Preservation Commission, and finally a copy of an online petition named "Tell Planning & Zoning Commission to defer their vote until they have all the facts". Freerks asked about the discussion at the August 12, 2014 Planning and Zoning meeting where they discussed the Tate Arms building and its recommendation for historical preservation, and if staff recommended the preservation of the Tate Arms building in their report, why do staff not state a recommendation for the Cottages preservation in this report? Yapp stated the difference is with the Planning and Zoning Commission December 18, 2014 - Formal Page 4 of 23 previous rezoning application for this property, staff had already made a recommendation that if the structures (the cottages) were found to be structurally unsound and were not to be preserved, then documentation of the structures should be required. Eastham asked if because the Plan already encourages the preservation of the cottages, is there a need for a historical status any more than already exists? Yapp stated the Plan would have to adhere to the Code which states they need to be found eligible for historical preservation status to qualify for transfer of development density. Eastham asked if the Tate Arms building had been designated as historical status and Yapp stated it was designated as a historic landmark. Eastham asked in reference to page one of the staff report, under Planning and Zoning Commission review it is noted that the Commission's duty is to review the zoning overlay and questioned if previous comprehensive plans applied to this area also indicated the desirability of some degree of preservation for these properties. Miklo stated there was the Near South Side Plan which was before Riverfront crossings, it wasn't adopted by the plan, but was adopted by resolution from the Council and was put on a list of potential historic properties. Eastham asked if there were objections by anyone during the considerations of the Riverfront Crossings plan, and if there were objections on designating these particular properties as having a goal of preserving them. Yapp could not recall any objections, and Miklo also stated he did not recall any objections. Freerks opened public hearing Alicia Trimble, Executive Director of Friends of Historic Preservation, stated that what the community was asking for today is not extraordinary as a Planning and Zoning Commission's responsibility is to make sure the City's Comprehensive Plan, in this case the Riverfront Crossings Plan, is followed and since the cottages are in this plan the Friends of Historic Preservation ask that the Commission forward the application. Trimble went on to say that Riverfront Crossings Plan is a great plan, it is a beautiful vision for a sustainable neighborhood that contains both charming historic buildings as well as significant new development. The cottages are specifically listed on page 69 of the Riverfront Crossings Plan for preservation. Furthermore the Riverfront Crossings Plan area is supposed to have a mix of housing with townhouses, condos, and small cottages because it is a central crossing area specifically envisioned as a neighborhood. The retail and office space in this area should also be conducive to neighborhoods, and we know that different types of buildings attract different types of businesses. Right now the area is attracting businesses like bookstores, antique shops and martial arts studios all beneficial to neighborhood development. However, based on the development on Washington Street where the Red Avocado once stood, large buildings, as the one proposed, would either be empty on the commercial floor or more likely be businesses that cater to college aged students living above in the building. Trimble stated another large misconception that is going around is that if these cottages are demolished the developer will be allowed to build a large four-story building from the street to railroad track. However looking at the propose building and the Comprehensive Plan, it doesn't appear the building design would pass the Commission because it fails to meet the basic criteria of a building in a livable neighborhood. Trimble pointed out that the Historic Preservation Commission found that the cottages were worthy under landmark status criteria A, B, C and D. Trimble would also argue they are eligible under E and F. Please note the Historic Preservation Commission had all available information to date on the cottages when they cast their vote. The chair of the Commission will discuss their vote and the criteria chosen later in the meeting. Planning and Zoning Commission December 18, 2014 - Formal Page 5 of 23 Trimble also wanted to state that the cottages are structurally sound and safe, according to the engineer report completed. That was the only criteria given by a member of the Planning and Zoning Commission as to why the cottages would not be savable at the November 6 meeting. At the next meeting, November 20, the developer's structural engineer found that all three cottages were structurally unsound; however the decision today has nothing to do with the structural integrity of the buildings, instead the Commission is deciding if the landmark application meets the Riverfront Crossings Plan. Trimble would also like to reiterate what a small portion of this lot that the cottages are a part of and showed a slide of the footprint of the area. She pointed out that even setting aside the cottages there was ample area on the property to build upon. She pointed out that there was open space shown on the plan that would make up for the square footage covered by the cottages. Finally Trimble wished to address those that say this has been an eleventh hour move on the part of the preservationists. She stated that if 22 years is eleventh hour then nothing would ever get done, she joined the Historic Preservation Commission in 2006 and served until 2012 and in that time the Commission took steps each year to try to get a survey done of this area and some attempts have failed, but both the Commission and the Friends of Historic Preservation have never taken a break from preservation of the near south side. Finally in October 2011 they were presented with an opportunity to get this area surveyed, ironically after planning for that survey for three years, the survey was to kick off today, December 18. Historic preservation does take time, what does not take much time in Iowa City is demolishing a building that only has a seven day waiting period. Lastly Trimble wanted to state one of the reasons preservation takes time is because it is a benefit to the whole community and as part of that no individual goes it alone. The City of Iowa City offers transfer of development rights for historic properties in this area, and in this case that means a four story density bonus just as the developers of Tate Arms are receiving in addition to parking bonuses for the preservation of another Iowa City landmark. As the more expensive steel and concrete building supplies are only necessary for six stories and taller, a fifth floor could be added to the building without the additional cost of more expensive building supplies. The state historic preservation office is also available to help, when state historic status is received the owner will become eligible for bonus state and federal tax credits as well as a number of grants. By not preserving these buildings, the developer is losing some amazing opportunities from the preservationists. In closing, Trimble stated the only decision before the Commission is if the application meets the Riverfront Crossings Plan. As it is specifically mentioned and illustrated in the plan, it is requested that the Commission help and act the community's vision today. Eastham asked Trimble about the grants available from the state for historical preservation, and if those monies could only be used for the three buildings under consideration, and that the owners could not use part of the money to build a new building. Trimble confirmed grant money would only be available to do work on the cottages. Freerks asked if Friends of Historic Preservation had to initiate the Tate Arms landmark status. Trimble stated they initiated the nomination as a landmark. When the City indicated to the developer that they wanted the building saved, the developer contacted Friends of Historic Preservation and asked to join in the landmark application. Hektoen clarified for the record that the owner has withdrawn their request for rezoning of this area, so there is currently no proposed development. Ginalie Swaim, chair of the Historic Preservation Commission, spoke regarding their meeting of December 11, 2014 where they discussed the application for landmark status of the cottages submitted by Trimble and the Friends of Historic Preservation. The application detailed the cottages Planning and Zoning Commission December 18, 2014 - Formal Page 6 of 23 architectural features, the history, and their significance with a multi -page document with several sources cited. Also on December 11, 2014, Trimble submitted a written correction to one portion of the application. The correction explained that three of the eight early settler families named in association with the properties were actually not in association with those properties. It should be noted however it is not unusual at all for such documents to evolve with additions and corrections being made as applications move through the channels of approval, even to the point up to the national level of approval. Like all historical research these documents are works in progress. Copies of Trimble's corrections were distributed by hand to the Commission before the meeting was called to order to inform commissioners of this minor change which in the end did not invalidate the document or the conclusion of the Commission. Swaim stated the meeting began with a public hearing and then the Commission's task was to decide if the cottages met the approval criteria as spelled out in the zoning code, specifically: 1. The significance to Iowa or American history, architecture, archeology, or culture which the Commission determined the cottages clearly are. 2. That the cottages possess integrity of location, designs, building materials and workmanship, which they do. Swaim stated the Commission also determined the cottages met two additional criteria: 1. That they are associated with the lives of persons significant in our past; 2. And associated with broad patterns in our history. Swaim stated in this case these worker cottages are a clear part of the story of the arrival of the railroad in Iowa City on New Year's Eve in 1855 and subsequent changes as doubling of the population of the town in a very short while, development of working class houses such as these cottages, and growth of the surrounding neighborhood. The Commission's vote was unanimous to designate the cottages as landmarks. Swaim expressed that all along protecting these cottages have been in line with the City's Comprehensive Plan and strategy. As early as 1992 the Near South Side Neighborhood Redevelopment Plan listed the three brick cottages as buildings considered for preservation. The same plan recommended zoning as a preservation strategy as allowing the transfer of development rights from historic properties to other sites and lowering parking requirements for uses in historic structures. In 2009 the City's intentions concerning those cottages were further strengthened when the City undertook a multi-year process to update the Comprehensive Plan and invited citizen input through interviews and a very well attended visioning workshop. In 2013 the update was completed and the Downtown and Riverfront Crossings Master Plan was adopted. The pertinent sections of that master plan state the buildings of historic significance are important to identify and actively protect. So as plans for the area move forward, development incentives such as density bonuses and policy options that encourage preservation should be implemented. An introductory map identifies the three cottages as historic significance and the section of the Plan titled "Cottage Preservation" again signals out those three brick cottages as unique 191h century buildings and recognizes a density bonus for their preservation and renovation including additional height allowances. Swaim concluded by saying City plans over the past 20 years or more have indicated that the cottages are historically significant and spelled out ways to compensate their owners such as chance for development rights according to the Riverfront Crossings form -based code and special exemptions that would allow the Board of Adjustment waive or modify certain zoning requirements. The Historical Preservation Commission clearly designated the cottages unanimously as local landmarks based on Planning and Zoning Commission December 18, 2014 - Formal Page 7 of 23 criteria in the zoning code. The City has long recognized the importance of the cottages and thus devised policy to protect them amid surrounding development. The Historical Preservation Commission asks for the Planning and Zoning Commission's approval of this application. Ted Pacha, owner of the property reiterated to the Commission that he first came in front of the Commission in October 2014 with a simple rezoning application, nothing was mentioned about historic landmarks nothing about demolitions, the application was just to rezone the property and meet the Riverfront Crossings Plan. The vote on the application was deferred based on the City staff's recommendation to defer at that time. Pacha came back in front of the Commission in November 2014 with the application for rezoning, this time with a recommendation from the City staff to approve the application. The application did not come to a vote that evening as well due to two hours and thirty minutes of public hearing opposing the rezoning. This meeting is the third time Pacha has been before the Commission, however this time he is asking the Commission to not recommend rezoning his property against his will. He has objected to the rezoning publically and is doing so again this evening. Pacha stated it is hard to understand how some stranger can come into your life and propose a rezoning of his property he has owned for 18+ years. Pacha said he is not discussing whether the cottages are historic or not, but rather wants to discuss the process. People have trespassed on his property to conduct a second structural study, telling the tenants that the Planning and Zoning Commission requested that they do this study and that Pacha has agreed to allow the engineers to have keys to those buildings. Pacha stated he was not aware of this study and was not there when it was conducted as he should have been. There has been many media stories, none telling his side of the story. Just last Saturday there was a huge story stating "come to the Kung Fu Studio before it's torn down". That building was not being torn down, it's still standing there tonight. Pacha is concerned about Alicia Trimble and the tactics taken working the public into a frenzy over this issue. Pacha stated the Freerks had spoken to him at the end of the November meeting, asking him to be a good citizen and to try to work with John Yapp from the City to find perhaps a second structural engineering firm to conduct a study of the cottages. After leaving the meeting, Pacha thought he would be able to talk to the members of the Friends of Historic Preservation but rather read in the paper just five days later that study had already been done in his buildings, on his property, without his knowledge, stating the structures were sound two weeks before the report was written or was seen by Pacha. Pacha had agreed to be the good citizen, despite the structural engineer report he had done that he had to follow due to his liability for the properties, He feels the good citizenship has not been returned. Pacha said he did submit a demolition application, but that was just to have it in place in case the liability didn't go away and so forth. The City states the signs must be placed on the buildings seven days before a permit is issued. Pacha thought he would get the permit, pay the fees, and then post signs and have to wait seven days, or up to six months, to actually do the demolition. He understands how posting the signs can get everyone in turmoil, however the structures are still standing. This whole situation has been difficult for him, his family and everyone involved. The justification given for the inaccurate information in Trimble's letter is extraordinary circumstances has made a typical longer process impossible. Pacha would like clarification on what circumstances are being referenced. The fear Trimble has put out into the community that the buildings have gone down without a chance is unfair. Pacha stated he was astonished by the Historic Preservation Commission meeting minutes. Questions like what difference does 18 years or 18 months or 18 days matter for these building being declared historic. Pacha maintains that 18 months could have made a significant difference, 18 years Planning and Zoning Commission December 18, 2014 - Formal Page 8 of 23 would have been phenomenal. Pacha is upset that no one said one word to him about this historic situation, he was open to listen, but at that meeting it was stated it wouldn't have made any difference. Pacha said that the notion of the eleventh hour was due to the demolition permits, however those permits weren't obtained until a couple of weeks after the second time Pacha had been before this Commission. That was never the original intention, all he ever wanted was to rezone the property to see if a developer, who has now pulled out of the project, would be interested in redeveloping the property. Pacha declared that crisis created clarity, however the only clarity he can see in this process is that he has no say in this process regarding this rezoning request, his property he has nurtured and been a good steward of for over 30 years. These delays have subjected him to city citations and fines because two of the tenants will not leave their buildings even though the City has said they are in violation. He and his family have been vilified in the media, the tenants are upset, and it appears everyone has more rights in this situation than the property owner. In closing, Pacha reiterated his son's written statement which says a vote for this request, a vote for this last minute process, the scare tactics used with a memorial for the buildings without integrity, is this the precedent this City, this P & Z group, wants to set. When a property owner tries to make a decision about his property, is it permissible for an outside organization to apply for a rezoning without the property owners consent or even talking to him. Do you want to allow this communication, all these hearings to be a circus in the future, if not we need to vote against this rezoning. Pacha has filed a formal protest and asks that the Commission vote not in favor of this application because it does not make any sense. Pacha also expressed that at the last meeting his tenants were asked if they were informed of the neighborhood meeting and he was concerned about that question because as he understands it all property owners within a 300 or 600 foot radius of the area proposed for rezoning should be invited to the neighborhood meeting. His tenants are not property owners, he is the property owner. Jim McCarragher, attorney for Ted Pacha, stated that as the Commission considers whether to approve the rezoning application for historic preservation of the property owned by Pacha, he would like to discuss several matters with the Commission. First, the property owner, when a property is purchased people do so, rather than rent, so they can have a say in what is done with the property. If a property owner's health is poor and wants to use the property for the best interest of his family, he can do so. If someone would like you to consider something else for the property, the least that should be expected is for the property owner to be consulted before a major decision is made. Second, if it's claimed the buildings have historic value that did not happen just when the original rezoning application came forward. What is concerning is that the property owner has made lawful decisions on the use of his property and then at the last moment people come in with their ideas to suddenly appear to frustrate the rights and the planning of the property owner saying no we have a different opinion on what you can and cannot do with what they do not own. No one came to Pacha to discuss the historical value until he sought to sell his property for the purpose he spend time and money considering due to health reasons. If these buildings were thought to be historic landmarks then Pacha should have been approached before he made the decision to spend the time and money and working with City staff only to be confronted the first time of the subject at the prior Planning and Zoning meeting. The historic overlay was only conceptual, not a requirement, under the Comprehensive Plan. McCarragher declared to vote yes today would reward the last minute attack on the property owner's decision, pitting his rights against a request that is conceptual and not a requirement under the Comprehensive Plan. McCarragher said for the record, the owner of the property is opposed to the proposed historic landmark designation and overlay and has filed a protest with the City regarding his property. The Planning and Zoning Commission December 18, 2014 - Formal Page 9 of 23 media has been focused on the tenants and their businesses rather than the property owner's rights. This focus seems to place the tenants' rights above that of the owner. Their tenancies are conditioned on the terms of their leases. 614 S. Dubuque Street tenant has already voluntarily left. 608's tenancy terminates on December 31, 2014, and 610's written lease states if occupancy is not vacated due to dangerous conditions prior to July 31 will not be renewed. In addition, when looking at property rights of the owner affected, keep in mind the request before the Commission today for the historic planning overlay is made on behalf of someone who does not own the building and would not be required to pay the substantial costs associated with the requests. Liability; the criteria mentioned in the Friends application for historic landmark designation that is not met in this case involving multiple buildings is diverse ownership. The financial burden of landmark designation for not one, but three buildings, in this case fall upon one owner unlike a normal situation where there would be diverse ownership. Even if capable of repair, which based upon an opinion of a structural engineer does not believe is possible, it would be a long process route with risk of injury and extremely expensive cost all again falling upon the shoulder of the property owner, a person with little ability to ever recover what will have to be expended let alone any change of yielding a reasonable return afterwards. In addition the legal liability falls with one owner, not multiple owners, based upon the engineers report, the City's violation notice and now multiple infractions. The buildings have been certified by a qualified structural engineer and the City has declared the buildings dangerous and unsafe. The potential liability is substantial. The certified structural engineer states the repair of the walls is not possible because of the extent of the deterioration and risk of injury if repair is attempted. The liability exists whether the buildings are occupied or no. This notice of municipal infraction filed by the City requires the owner to vacate and then abate, repair or demolition. It first says it must be vacated because it states dangerous conditions. The decision on how to abate should remain with the owner who would have to incur the financial costs. To date the remaining tenants have refused to comply with the owners request to vacate and now expense to him are incurred as civil expenses and court costs. McCarragher said that there have been multiple conversations regarding the two reports and their validity, however the owner and the City must take the conservative approach and not get into a battle of the experts. If someone were injured by building declared to be unsafe, I doubt that an injured party as a satisfactory reason that there is a second report. The liability will be based on the first report. The combined effect exposes one owner to substantial liability. To vote yes today continues to delay Pacha's ability to protect the safety of the people and remove the substantial risk of liability from the shoulder of one person. Finally, these buildings are unsafe. Jim Jacob, a structural engineer with VG Engineering, a long standing engineering firm in the community on which this Commission has seen on many occasion has reviewed the buildings and discussed and examined and in Jim Jacob's opinion strongly concluded many of the brick units are badly deteriorated, have little strength, the masonry walls of the structures are badly deteriorated showing uneven settling with bowing and cracking are beyond the useful life and are unstable. The buildings are essentially are in danger of collapse. In Jim Jacob's opinion the structures pose real danger to the tenants, their guests, and bystanders. Jim Jacobs previously gave a presentation before this Commission regarding the buildings and its findings. After that the City issued their notice to the owner. Jim Jacobs has reviewed the report from the MorningStar Studio and stands firmly in his opinion. McCarragher concluded to vote yes today exposes the tenants who have not yet agreed to leave, their guests and customers, and any person in the immediate vicinity of the buildings to risk of serious harm. A vote of yes potentially poses a cost of hundreds of thousands of dollars upon the property owner if the buildings could even be repaired. It significantly reduces the value of the area and stifles development in the entire area. The owner requests that you vote no to the historic zoning overlay request for 608, 610, and 614 South Dubuque Street. William Ingles, lives and works at 608 South Dubuque Street, and feels the last speaker spoke of Planning and Zoning Commission December 18, 2014 - Formal Page 10 of 23 many things that misrepresented the truth and hopes to correct some of things the Commission just heard. First is the Jacobs' inspection report, it is full of errors, misstatements and exaggerations mistaking cosmetic injury for structural engineering problems. When Jacobs stood before the Commission at the November meeting and stated that Ingles' place should have never been allowed to have books in it because the floor was unsupported when actually this structural engineer missed a 40 foot beam that travels from the front to the back of the building and is supported by seven jack posts. Jim Jacobs is called upon every time Hodge Construction needs to tear down a building in order to make something new in its place. Hodge got just what he paid for when Jim Jacobs filed his report. Many things have happened to Pacha unfortunately due to the Jacobs report including a vacate and abate order issued by the City, and again to correct the previous speaker, it's not a vacate and then abate, it's a vacate and abate so vacating does not need to happen before any abatement needs to be performed. That is just an example of mistakes stated from the previous speaker. Regarding the second inspection done by Shannon Duggan, Ingles said every single tenant allowed Ms. Duggan to come in. We had no idea that Pacha had any qualms about that. Last Ingles was aware, a second inspection was discussed here at the last Commission meeting where Pacha had stood up and said a second inspection was fine as long as he did not have to pay for it. That criteria was met, there was a crowd funded second inspection, an inspector from Cedar Rapids, not Iowa City, so there would be no conflict of interest. Many things have descended from that first report. A vacate and abate order, the allowance of a demolition permit request, and now Pacha has to apparently make an appearance on January 8 regarding his violations. All of that stems from an inaccurate report which for some reason the City is tied to despite the second report clearly refuting point by point in exhaustive detail every mistake made by the first report. Ingles is unaware if any of this information is even germane to the topic before the Commission tonight, whether the property is historic or not, but hopes the decision the Commission makes be flavored by such poor information that was heard by the previous speaker. Jen Allen, lives in a 100 year old historic house and declared she has insurance for liability. She asserted that these lovely buildings, if torn down, the whole block will go which would be a shame. Allen also acknowledged that no one has said, in media or otherwise, while there is sympathy for the property owner thank God there is allowance for public input and a zoning commission. Kate Corcoran, an at -large member of the Iowa City Historic Preservation Commission, would like to attest to the fact that the Historic Commission had correct and thorough information at the December 11 meeting last week when it considered the Friends of Historic Preservation's application for designation of 608, 610, and 614 South Dubuque Street as historic landmarks. All members of the Commission had sufficient time prior to the meeting to review the 28 pages of documents and 16 pages of photos that were in the meeting packets. The Commission also received a memo from Alicia Trimble, director of the Friends of Historic Preservation, submitted prior to the meeting, and then during the meeting they listened to the testimony of Ms. Trimble, Mr. Pacha and his son Kelsey, Mr. McCarragher, two tenants with businesses in the cottages, and a number of Iowa City residents. That public comment probably took at least an hour. After the public comments, the Commission had a serious discussion regarding the merits of the application and a thoughtful consideration of the criteria, and then decided unanimously by a vote of 9-0 that the properties met more than the minimum criteria for the landmark designation. Corcoran just wanted to assure the Planning and Zoning Commission that her colleagues and she take their responsibilities serious and exercise them properly last week when they voted to approve this application. Mary Bennett (1107 Muscatine Ave) wished to speak about the intangibles, and looks to this Commission as giving the citizens of Iowa City a recourse against all this rampant development that is happening around us and how we are so easily erasing the memory of those who came before us. Planning and Zoning Commission December 18, 2014 - Formal Page 11 of 23 The people that built this town, that gave us the stories we want to tell over and over again, and she feels it is very disrespectful to the Old Capital Building and the history of Iowa when we disregard it and build high buildings around it. She feels it is disrespectful that we don't understand the location of that depot created the development of the small businesses and cottages around it which is an integral part of all our history. Bennett declared she does believe when a property owner buys property they do have right, but if they target their purchase as a older building they have added responsibilities to the citizens of this community. They should be stewards of that land, not just looking at it as opportunist for profits. If this plan was in place as early as the 1990's, or in the time period when the owner was buying the property, he should have been aware, just looking at them one can see they are historic and date back 150 years. So it is somewhat naive to come here tonight and say gee I didn't know these were important buildings because they have been that way forever. Bennett believes the owner has a responsibility to the citizens of Iowa City, the Commission has a responsibility to the citizens, and the Friends of Historic Preservation and the Historic Preservation Commission have done their duty. They are not just looking at things from an economic point of view, the Planning and Zoning Commission is not to look only at things from an economic point of view, the Commission's duty is to restore balance in the community and allow voices to be heard. The purpose of the Comprehensive Plan, and the workshop with 300 people, and the progression of this plan over time which of course has to adapted and revised, everything is pointed in a direction that these are truly significant buildings. Therefore it is very dismissive to stand here tonight and say they would harm economic development because she feels they can help economic development. Bennett urges the Commission to adopt this application for landmark status, so even if ultimately the buildings are torn down, some mitigation efforts might be taken to document them in the most thorough and accurate manner. Don Anciaux (2119 Russell Drive) stated he used to serve on the Iowa City Planning and Zoning Commission and remembers several of these rezoning for historic preservations on buildings. The main one he recalls is the Carnegie Library, where again at the last minute they came in and said they wanted the library preserved. He doesn't understand, that after that was accomplished, the library was "saved", Anciaux spoke with the Historic Preservation Commission chairman after that and told him he did not want to see one of those last minute situations again. If it is to be decided a building is historic and need preservation, the commission needs to get going as soon as possible and get it in progress. This waiting until the last minute to come up with the historic preservation needs of some buildings is ridiculous. The preservation folks need to inventory what is in Iowa City, decide what is important, and have the process done in a thorough manner and in a comprehensive manner. These people that come in the eleventh hour and say this is historic, these are historic buildings, but they should have been on the historic register or whatever years ago. They did not become historic last week, not six months ago, they were historic about 50-60 years ago. Unfortunately 50-60 years ago we didn't pay as much attention to historic buildings, as seen by the buildings that were demolished for the Old Capitol Mall, it's sad, but again it needs to be done in a timely manner and it needs to be done comprehensively and then hopefully it would avoid all this confusion in the future. Janice Fry (922 N. Dodge St.) is very concerned with the fact that everyone seems to be talking about the timing of this and if these buildings are demolished there is no issue anymore. She believes we need to do what we can to save them from that fate so there can be more public input. There are a lot of stories behind these cottages and there are people still alive in the city who know those stories and they should have an opportunity to speak to that. She hopes the Commission does vote to approve the rezoning. Pam Michaud (109 S. Johnson St) has been a member of the Iowa City Historic Preservation Commission for 12 years and lives behind where the Red Avocado used to be adjacent to a block long four story building. Her neighborhood as totally been transformed from gentile Victorian, when she Planning and Zoning Commission December 18, 2014 - Formal Page 12 of 23 bought her house she was not aware it was CB -2, she should have done her homework, she assumed the neighborhood would stay as was. Michaud is from Chicago and her neighborhood there, as well as much of the north side, has not been touched. There is a no -tear down rule in the many contiguous ethnic neighborhoods. Today, Michaud was at the public library and looked at the historic photos, she went to the Heirloom restaurant and looked at historic photos, and all were unrecognizable. There was nothing looking down Dubuque Street that we should recognize today. The Sheraton Hotel is there and the new high rises, funded by public funds in spite of other funds being available from private developers. It is easy to knock things down, however hindsight is always 20/20. In the 12 years Michaud has been involved with the Historic Preservation Commission they have reviewed numerous neighborhoods, they've added the Jefferson Street Historic District, they have address issues having to do with the University and buildings that were flooded out and destroyed, that was time consuming. The Commission also dealt with the tornado damage in 2006, particularly on Iowa Avenue. Her point is the Historic Commission has not been idle, there are more things on their backburner than they have time for. Michaud stated that the budget for the Historic Preservation Commission's staff has been cut. So if people want historic preservation to move forward there should be City funding for a full-time historic preservation assistant. Michaud expressed that they are a volunteer organization, that put in three or four hour meetings at times, the discussion at last week's meeting was well over two hours. Please bear in mind that there is not enough City Staff support to push these things forward to designation. Theresa Koppel (1701 Flatiron Ave.) wished to speak on behalf of accepting this application for landmark status. She feels the Friends of Historic Preservation have done a marvelous job putting together the package they did in the amount of time they had available to them. They had plans to push though historic preservation for this property in the next year, they didn't know there was going to be the urgent desire to all of a sudden change the zoning and tear these building down before there was a chance. The fact that they were able to come such a comprehensive and thorough plan analysis of the situation and their historic designation is evidence that they had planned to do this. The fact that this was done at the "last" minute is not on any fault of the Friends of the Historic Preservation but rather because they had no idea that this was going to go through in such a rapid rushed urgent manner and they would have to act that quickly. It has been said that it is not a surprise that these buildings are historic in nature that we've known that for 50 or 60 years and Koppel would put forward that the owner also knew these buildings were historic when he purchased the property. There has been a lot said, both at the City Council meeting last week, and again tonight, about owners' rights, there is also a concept as owner responsibility. First of all, the owner had a responsibility to maintain those properties in a way that the tenants and passersbys would not be at risk from being in or near those buildings. And yet the engineers report suggests those properties have been allowed to deteriorate to the point that those tenants who had leases and paid rent, and ran business in those buildings were at risk. That is not an appropriate way to be a responsible property owner. Secondly when one owns a property that has historic landmarks status potentially, they should act as stewards of the property, that although they own the property legally that history belongs to every resident of Iowa City and they are stewards of that history. And to think we would lose that history for the sake of a new development, there is nothing that says a developer cannot develop that property, what is being said is to develop that property in light of the fact that there are three important cottages that are an important part of our heritage to the residents of Iowa City. We just recently celebrated Iowa City's 175 anniversary, the mayor had some wonderful fine remarks about the importance of acknowledging our history and remembering where we come from and who we are. Then immediately a week later voted against holding a public hearing to take a little more time to discuss the historic significance of these buildings and Koppel finds these two statements and actions to be in total opposition. All that was asked for was the time to develop this application, this application was put through the Historic Preservation Commission who agreed unanimously that these buildings have historic landmark status and should be preserved and she urges the Planning and Planning and Zoning Commission December 18, 2014 - Formal Page 13 of 23 Zoning Commission to uphold that. McCarragher rebutted a couple of points brought up this evening. With regards to the point that one does not have to vacate in order to abate, it is in the Commission's packet the notice that specifically states vacate the premise and abate. If there are structural problems with the buildings, and in both reports structural problems are identified, there is no way to repair structural problems with anyone living in the buildings. Secondly, McCarragher stated he was not at the Commission meeting last week, an earlier testimony identified him as being there. Finally all the owner expects is if someone (City or Friends of Historic Preservation) thinks a building is historic, talk to the owner. Talk to the owner, they don't have to get a designation that it is historic, let the owner know so if decisions are to be made on the future of the building, the owner has all the information. Freerks closed public hearing. Eastham moved that the Commission approve an application submitted by Iowa City Historic Preservation Commission for a rezoning to designate the properties located at 608, 610 and 614 S. Dubuque Street as Iowa City Historic Landmarks. (REZ14-00024) Theobald seconded the motion. Freeks began the discussion saying that while there was lots of discussion about lots of different topics related to these structures about what the past has held and what the future might hold, the charge to the Commission this evening is very concise and clear, simply to review the designation based on its relation to the Comprehensive Plan and proposed public improvements and plans for renewal of the area involved. Eastham asked Hektoen for clarification on the Historic Preservation Commission and their recommendation that these buildings qualify as Iowa City Historic Landmarks, and if the Planning and Zoning Commission does not have to review their recommendation. Hektoen confirmed that the Historic Preservation Commission's recommendation to Council is separate from Planning and Zoning's recommendation to Council. They are separate entities. Eastham also discussed the immense information the Commission received about the structural conditions of the buildings, and questioned how that information is to pertain to the Commission's discussion and decision this evening. Hektoen stated that information is for City Council, a memo to City Council has been written by the City Attorney stating it is not the Council's, or the Commission's, place to get involved deciding which engineer's study is more or less accurate. As Mr. McCarragher indicated there are liability issues associated with taking a less conservative approach. Freerks stated she has looked through the Riverfront Crossings Plan carefully and already there are two structures there, the water treatment plant and Sabin School, which are headed for the wrecking ball and the City has something to do with that. She believes the City can now have something to do with extending the conversation of what occurs in this situation with the cottages. She believes these are historic buildings, that has been clear for some time, and agrees it would be nicer to work on these historic designations in a more efficient timeline however there really is a resource crunch and there are times where just letting something be will be okay. Freeks does think it is clear that this designation does meet the goals of the Comprehensive Plan, it is called out specifically in a paragraph with an illustration, and does also show that perhaps it is not best for the area to have block long multi- story buildings. The Plan provides a vision and gives one an idea what is really expected for the future of this area. Freerks believes this whole situation is all one unfortunate circumstance after another and hopes that something can occur that is the best for the public and the owner. Planning and Zoning Commission December 18, 2014 - Formal Page 14 of 23 Eastham reviewed the Riverfront Crossings Master Plan again today and noticed as the Staff points out there is a specific illustration in the planning document that was approved within the last year, after a two-year long public hearing process, that shows these three buildings specifically have a potential historic significance. Therefore in his mind, these buildings have been identified publically as potentially having historic significance for quite some time now. There is also a sentence in the Staff report that is taken from the Riverfront Crossings Master Plan on page 9 that reads "these buildings provide character and ambiance to the study area and as such are important to identify and take measures to actively protect". The phrase Eastham is most moved by is the "contribution of these and other buildings in the Riverfront Crossings area establish the area as a unique place in Iowa City". Therefore the Plan does not contemplate preserving just specific buildings, the Plan contemplates preserving the specific kind of area within the city and these buildings help establish that area. Eastham stated he is happy that the Historic Preservation Commission has gone through the process to recommend designation of these buildings as Iowa City Historic Landmarks Thomas acknowledged that clearly the Riverfront Crossings Plan highlights the cottages and some of the findings of the Historic Preservation Commission gave support and narrative to the Riverfront Crossings Plan. One thing the Commission's findings identified was the contribution of the buildings to the setting. There is a relationship to those cottages, the depot, to the development of a neighborhood commercial zone there, which is precisely the kind of mixed-use commercial development we are trying to support and sustain in the downtown area. Thomas believes this particular block is crucial to the development of the Central Crossings sub district. Martin stated she agrees with her fellow Commissioners and shares a great deal of respect for the history of Iowa City, particularly this neighborhood. However, what leaves her uncomfortable is how this process happened and understands that is not relevant to the vote tonight. It brings the question that now that these buildings are being deemed structurally unsound and notices have been placed on the buildings, if the owner doesn't want them historic, do they become abandoned, do they become completely dilapidated, was this all for not. The answer is are they deemed historic, probably yes, but the process does not sit well. Freerks stated there was a plan to survey this area, which was to start today, in the works before any of this was an issue. The speed by which all this happened was due to an action of an application to rezone the area. Martin expressed it is not the speed that is concerning to her, it is the overall process. Eastham asserted that Martin is concerned of what happens if a building is designated historic, what happens if the owner ignores the building. What happens then? Martin confirmed that is what her concern is. Freerks declared that in the past when buildings were designated as historic that needed a great deal of work, it takes time to complete the work and there is not an easy or quick answer. Eastham also reiterated that a previous speaker mentioned there is state and federal grants available for preserving historic landmarks. Freerks believed there is some responsibility to the owner to try to maintain the historic landmark buildings. Hektoen stated there are provisions in the code that seek to prevent demolition by neglect. Swygard declared that she agreed with all that has been said. Theobald agreed everyone has pretty much summed up everything, but would also like to thank Mr. Pacha for his endurance while the City has worked through this process in this very public forum and Planning and Zoning Commission December 18, 2014 - Formal Page 15 of 23 also want to thank him for using the good neighbor policy in good faith at the very beginning of the original process and application which is voluntary and only requires property owners within 300 feet be notified. Theobald also wanted to thank the community members who have been part of this process. She feels it is very clear to her that these are historic buildings and secondly the Riverfront Crossings Plan calls them out for preservation, so she will be supporting this application. Dyer stated for the record she agreed with all that has been said and had nothing to add. A vote was taken and the motion carried 7-0. The Commission took a five minute recess, when reconvened Freeks had to leave so Eastham took over as chair of the meeting. Rezoning Item (REZ14-00010) Discussion of an application submitted by Steve Gordon for a rezoning to amend an OPD- 12 plan to allow 72 multi -family condominium dwellings for property currently zoned for single-family manufactured housing on 21.24 acres of property located south of Paddock Circle and west of Heinz Road. Eastham stated he had a conversation with the applicant several days ago and in that conversation it was discussed how Eastham goes about making decisions, which is he looks at the Comprehensive Plan, the zoning, and ordinances and try to reconcile those in regard to a specific application. Eastham also noted he prefers to see if there are any gray or unclear areas in the application with regard to the zoning code or Comprehensive Plan and to advise applicants to pay specific attention to that. Walz began by showing the location map of the area, and the area is served now by a private drive that circles through the manufactured housing area that is constructed. She pointed on the map the portion of the development that remains undeveloped, and it is stated in her report that the factory built housing zoning district no longer exists in the zoning code. So at the time the zoning code rewrite took place the designation was changed to RS -12 with a Planned Development Overlay and now the applicant is wanting to amend that overlay to allow for alternative ownership condominiums. In 2008 the crisis in the housing market caused a change in manufactured housing, the market for that type of housing is greatly diminished due to requirements for mortgages, so in Staff's view it seems prudent to consider what is an appropriate alternative in this location. Walz showed a view of the larger development area, pointing out the other mobile home park in the area, Bon Aire, which is not part of this planned development, and it is not under the ownership of this organization that is proposing for this rezoning. Walz pointed out Heinz Road and stated it is the only public road for this development, the other public outlet to a street through Paddock Circle is to Pinto Lane. Heinz Road will eventually extend down to a future arterial street, the extension of McCollister Blvd, other future streets not yet built but part of another future development are Mustang Lane and Shire which are both private streets. So the only public streets in this area are the eventual extension of McCollister to connect to Heinz Road. Walz pointed to the larger South District Plan and showed that this is an area that is fairly cut off from the rest of the community. She pointed out the Saddlebrook area, the manufactured home area, some multi -family homes, some townhomes, and the future areas of duplexes and townhomes. What the applicant is proposing with this development to create the extension of Shire Lane to public street standards, and to extend Mustang Lane to public street standards so they would have the street width, sidewalks, and tree requirements to public standards. In order to construct the development Shire Lane would be built down to the end of the development and Staff is recommending if that is approved Planning and Zoning Commission December 18, 2014 - Formal Page 16 of 23 it is approved with the condition it comes all the way down to the right-of-way line. Because at this time it is not connected to a public street Staff would recommend that the applicant maintain the street until such time as Mustang Lane is built as a public street and that will occur as a condition of the rezoning that occurs before any further development occurs along Heinz and before any further development happens south of Mustang. Under the current zoning the applicant would be allowed to do 73 units of manufactured housing, however what the applicant is proposing to do with that density is to provide 72 units (one less) in four multi -family buildings, they are proposing to do one and two bedroom apartments. In terms of intensity and traffic that would probably be less traffic and fewer people living on the property than if you had the manufactured housing. The applicant is agreeing to provide half of the required parking in garages and proposed to put those around the perimeter of the parking area to screen views of the parking from the public street and adjacent areas. They have also proposed to keep the area along Paddock Circle as open space and the area along the development and the stormwater pond as open space and to provide trail connections to that area. Staff suggested that buildings be of a higher quality and you'll see in the recommendations Staff is asking for higher quality materials. Walz showed an aerial view of the area and discussed when the property was annexed into the city and rezoned for the manufactured housing that a large area of wetlands was set aside. She showed that is the stormwater pond area, and the overall development has done a good job of providing trails and providing other amenities. The application today is due to the changes in the housing market, and the question is if this is an appropriate level of density of housing, it is no more than would have been allowed under manufactured housing, but in the Comprehensive Plan there is some cautionary language about the amount of multi -family housing in large concentrations in the South District. Walz discussed various multi -family areas in the South District and stated the applicant here has addressed Staff concerns and is making a conscious effort to integrate the new development into the neighborhood with the greenspace and trail connectivity. The other benefit to the community is the eventual extension of the public streets. Thomas questioned the Heinz Road extension and connectivity and future development. Walz replied that the applicant can better explain the development, but it is a concern that needs to be addressed. Staff recommends approval of REZ14-00010, an amendment to the OPD -RS 12 development plan to allow the establishment of 72 units of housing under alternative ownership/condominium on property located south of Paddock Circle and west of Heinz Road subject to the following conditions: Any development shall be in substantial compliance with the site plan and elevations submitted (including the use of masonry and cement board siding) and shall be limited to one- and two-bedroom units as proposed by the applicant; 2. Prior to issuance of a building permit for any of the 72 units, the following must occur: a. The Subdivider's Agreement for Part Two of Saddlebrook must be amended to require Mustang Lane west of Heinz Road and the extension of Heinz Road to Mustang Lane to be built and dedicated as a public improvement prior to any development east of Shire Lane; b. Shire Lane and Mustang Lane shall be platted as public streets; c. The applicant will provide a statement from his engineer indicating that the Planning and Zoning Commission December 18, 2014 - Formal Page 17 of 23 stormwater detention pond is adequate to handle the proposed development and that all necessary modifications due to the extension of McCollister Boulevard can be constructed on site. 3. Prior to the issuance of an occupancy permit for any of the 72 units, Shire Lane shall be extended to the McCollister Blvd. right-of-way with a temporary turnaround constructed at the south end of Shire Lane. The cost of removing the temporary turn- around improvement shall be deposited in an escrow account to ensure that it is removed when McCollister Boulevard is extended; 4. The City will accept dedication of Shire Lane as a public improvement concurrent with the dedication of Heinz Road and Mustang Lane. Prior to dedication, Shire will be inspected by the Public Works Department. Any repairs deemed necessary must be made by the developer before the city will except dedication; and 5. The applicant will receive written notice from the City at the time funding for the extension of McCollister Boulevard is approved and will have 6 months from that date to make all necessary modifications to the stormwater detention pond. A letter of credit will be required to back up the applicant's guarantee. Eastham questioned if the proposed rezoning and preliminary plat would have access via Paddock Circle only. Walz confirmed that is correct until Heinz and Mustang are constructed. Eastham asked if the City has the ability to require a developer to construct the roads prior to development so there would be collector street access to this area. Walz stated the Heinz extension is part of a separate development, and conditions are placed on the recommendation to discuss the street developments. Yapp stated if there is a public need for the street infrastructure to allow for the rezoning it can be requested, however the application before the Commission today is not an increase in the number of units that would be allowed under the current zoning. Eastham recalled at another preliminary plat there was a considerable amount of concern from residents in the area of traffic going through Paddock Circle to Whispering Prairie. Walz stated traffic could take that route, however in her opinion the convenience for all would be to use Heinz Road. Eastham asked if once Heinz Road extension and Shire are constructed there is no possibility to get bus service to the development. Walz confirmed that bus service does pick up near the Heinz Road/Hwy 6 interchange but believes eventually when McCollister is extended there will be the potential to bring bus service all the way into the development. Eastham opened public hearing. Steve Gordon, as applicant addressed the Commission beginning with answering Thomas' question regarding the development and Heinz Road. Gordon explained that the development will be developed in the area where Heinz Road currently dead ends, he explained that on the map what looks like undeveloped area along Heinz Road is actually purposely maintained green space for the area. Thomas stated he felt the development being proposed tonight would benefit from extending Heinz Road to Mustang Lane which would then connect to Shire. Gordon agreed with Thomas that from a traffic circulation standpoint that would be ideal, but economically it is not feasible to extend Heinz Road at this time. Gordon also addressed Eastman's concern stating that one of the requirements of Saddlebrook initially was a secondary access, they were able to build a certain number of units and then needed to add a secondary access before more could be built, and the best solution at that time was to extend Pinto Lane to Whispering Meadows. Eastham asked if McCollister Boulevard were built from Highway 6 now to where Heinz Road would intercept it, would that be considered the access needed for them to finish Heinz Road and connect to this multi -family Planning and Zoning Commission December 18, 2014 -Formal Page 18 of 23 development. Gordon stated it would provide an additionally third access but is unsure if that would spur the economic interest to fund Heinz Road and the units to go along with it. He feels McCollister extension to the west is more beneficial to potential homeowners. Gordon continued with his presentation, reminding the Commission he was before them over a year ago with a different site plan which was not approved by the Commission and then withdrawn from City Council consideration. They have worked diligently with City Staff since that time taking all the comments received by the Commission to heart, and believe the current application does address substantially if not all the concerns voiced. He believes this is an important project for the residents of Saddlebrook as well as the city. Saddlebrook has been a large project that has spanned many years, may be the single largest annexation in the city's history, with a project of this magnitude there are changes along the way. The planning of Saddlebrook began in 1991 when 420 acres came into common ownership over the next three years the owners worked closely with the City and in 1994 the area was annexed into the city. Zoning, infrastructure, and wetland mitigation issues were discussed and approved at that time in and in 1997 the first home was built in Saddlebrook Addition Part One. In 2001 Saddlebrook Addition Part Two was platted and approved, this area was zoned RFBH for residential manufactured housing and the site plan was approved. That completed the initial plan of Saddlebrook. Since then other areas have been developed and rezoned for duplexes and condos, and the area being discussed this evening is the last undeveloped area from the original plans. Since 1997 142 manufactured housing units have been placed and either sold or rented, the eastern edge of the park was rezoned for attached single-family townhomes and two small multi -family buildings and to date 43 of these units have been built and sold. That rezoning was supported by City Staff and approved by this Commission and the Council as it provided a greater diversity of housing types within the development. In the northern section of the subdivision there are 144 condominiums which have been built and sold and 94 apartments, which Saddlebrook development owns and rents. As of today the owners of Saddlebrook have been planning, developing and selling homes to people for 25 years. They have made a huge investment of their capital into the Saddlebrook community including original purchase of the land, dedication of 200 acres to a conservation easement. There are now wetlands and trails, open spaces, parks and a clubhouse, and they purchased and developed additional land to allow secondary access into the development. Saddlebrook is ready and the infrastructure is in place to move to the next phase of the development. The next phase of the development is currently platted and approved for 73 manufactured homes on land -leased lots. An upscale land -leased manufactured home is not financially viable in today's market. There is a lack of affordable financing for purchasing a manufactured home on a leased lot leading to this situation. As discussed a year ago, Gordon is seeking approval to amend the current site plan to build a high quality garden style condominium project with the intention to lease the units as apartments. There is a need for quality rental units in Iowa City evidenced by consistent low vacancy rates and addressed in recent market studies and City Steps reports. Gordon stated for many years the market has been dominated by high priced student housing and not much for the non- student renter looking for a quality apartment unit with amenities as the Saddlebrook development has. The major concerns about the application of a year ago were density, design, and connectivity. Taking the Commission's comments from a year ago they worked closely with City Staff, their architect, and land planner and come forward today with a plan City Staff supports. Density is reduced with one less unit than it is currently platted for, the units are smaller with less bedrooms than the manufactured homes, it would actually reduce traffic in the area. They chose a court -yard design as recommended by City Staff which gives the project a more open feel as you drive down the street. The buildings were designed by an architect, adding garages to the site plan reducing the amount of parking lot parking, and added landscaping in critical areas all which give the area a residential feel. Lastly they agree to build and maintain Shire Lane as a City street and replat Mustang Lane the same. Planning and Zoning Commission December 18, 2014 - Formal Page 19 of 23 Gordon confirmed they are aware there is concern from some of the compatibility of this plan with the Comprehensive Plan. If this were a separate piece of land, un -zoned and un -platted, that would be a viable concern, however there are two critical factors with this particular application that need to be considered. First, this piece of land is already zoned and platted and the amendment being sought improves on what could be built there today. It improves it for Saddlebrook and its current residents as it gives them less density, less traffic, public streets where there are none today, better design, more pleasing aesthetics and more useable greatly enhanced greenspace. For the city as a whole it provides a needed housing type, it provides construction dollars spent locally where manufactured housing does not, and it provides a property tax base where manufactured does not. Second, if taken as a whole, Saddlebrook has done a tremendous job brining the type of housing desired in the Comprehensive Plan to southeast Iowa City. Last month the Commission approved a plat of 115 single-family and townhome lots, also Gordon's group finished the 70 lot development that granted the secondary access point to Saddlebrook, of which 21 homes have been built and sold, and they are in the process of building 6 more. They have an additional 48 acres zoned RS -8 (medium density, single family) to the west. Saddlebrook is a model development with a large diversity of housing, open space, affordability, and amenities. It has been over three years ago they started this process of planning what will be of the best use for this part of the Saddlebrook community, many options were reviewed, but what they feel is the best is a well-developed, low density apartment condominium complex. In closing, Gordon addressed some of the recommendations Staff made. The first that Shire Lane be built all the way to the parkway, Gordon states they have been waiting a long time for the parkway, hoping it will be built, but are fearful there is no guarantee it will ever be built, and thus would propose that Shire Lane not be extended all the way to the parkway because if the parkway is never built it would be a misuse of allocations with a street serving no purpose. They will agree to guarantee the completion of Shire Lane once the parkway is completed with a letter of credit. Secondly Staff has recommended cement board siding for the buildings, no other buildings in Saddlebrook use cement board siding, and of course the manufactured homes that would be built under the current zoning would not have cement board siding. He feels the buildings are a quality design and the traditional vinyl siding is used elsewhere in the development and should be an appropriate material for this project as well. Gordon presented a petition from the residents of Saddlebrook supporting the proposal. Martin asked if the condominium buildings would be owner -occupied or if Saddlebrook would rent them. Gordon answered they will be built as condominiums, which is a legal description for quality of construction with the possibility of being sold as individual units, but the intention at this point is to maintain ownership of the units and rent them as apartments. Martin also questioned how Shire Lane will serve this development. Gordon explained Shire would end at the parking lots of the buildings. Eastham questioned if a fire truck turnaround would be needed at the end of Shire Lane, and Gordon explained that the turnaround is the parking lot. If Shire Lane is extended all the way to the future parkway, it would then be a dead-end street and they would be required to add a fire truck turnaround at the end of Shire. Thomas asked about the use of the area at the top of the drawing and Gordon explained that was open space, and would remain a neighborhood open space. Eastham asked if there were any way to influence or control traffic to inhibit the number of vehicles that will go down Pinto Lane over into the housing developments to the west. Gordon doesn't believe Planning and Zoning Commission December 18, 2014 - Formal Page 20 of 23 travelers will use that access point unless they are going specifically to Grantwood School as it is quicker and easier to go up Heinz Road to the stop light on Highway 6. Thomas asked if the buildings were being built all at once or in phases. Gordon believes two buildings will be built a year, so a two-year project or maybe just one building per year so a four-year project depending on feasibility. Gordon stated they would begin with the northern most building and work towards the south. Swygard asked if Shire Lane would be built all the way down to the fourth building on the outset of construction, even if the fourth building isn't built for 2-4 years. Gordon said the engineering has not been done, but he believed that yes, Shire Lane would be completed at the onset of the project because it would be needed for access to parking for all the buildings and the fire truck turnaround. Eastham closed public hearing. Dyer moved to approve for a rezoning to amend an OPD -12 plan to allow 72 multi -family condominium dwellings for property currently zoned for single-family manufactured housing on 21.24 acres of property located south of Paddock Circle and west of Heinz Road. (REZ14- 00010) with conditions outlined in the Staff report. Swygard seconded the motion. Martin stated she was excited for this development seeing a lot of need for housing in this area, the look of the buildings is nice as are the open spaces. She also drives that area frequently and does not like winding through Whispering Prairie so believes that will be a deterrent for increased traffic in that direction. Martin asserted that she believes it is not up to the Commission or City to state what type of siding a builder uses, so long as it fits the rest of the development, and doesn't see the need for that condition. Additionally she feels the applicant is correct on completing Shire Lane only to the project at this time, not requiring it to go all the way to a future road (McCollister). Swygard agreed it is a nice looking development, a good solution to an economic problem. Theobald declared she is in favor of the type of siding recommended by staff as it leads to ensuring a quality development and it looks nice with the style of buildings proposed. Swygard agreed. Thomas agrees with respect to the siding, it really contributed to the quality of the Peninsula development as well, it adds value to the project. Thomas also acknowledged he liked that the plan upgrades the streets to City standards, however the street connectivity is an ongoing issues. The trail connectivity between developments is a positive as is all the open space. Eastham stated he feels this is a well thought out concept for multi -family homes, with the courtyard and parking behind, there is an abundance of open space in this whole general area. In terms of not increasing costs, he would be in favor or not requiring the cement based siding but will not press that issue. The street connectivity has some disadvantages obviously, it would be much better if Heinz was extended and Mustang Lane was built, but Staff has decided not to require that and he will not oppose that recommendation. Eastham did question Staff if there has been any systematic study of traffic patterns because it was an issue for residents of Whispering Meadows area. Walz did not believe there has been any study comparing number of cars using Pinto Lane or Heinz Road to access Saddlebrook, but observationally it is believed a lot more cars are using Heinz Road because it is much easier access. A vote was taken and motion carried 6-0 (Freerks absent for vote). Planning and Zoning Commission December 18, 2014 - Formal Page 21 of 23 Development Item (SUB14-00022) Discussion of an application submitted by Build to Suit Inc. for a preliminary plat of Churchill Meadows, a 98 -lot, 39.6 -acre residential subdivision located at 4701 Herbert Hoover Highway. Miklo stated this this property was annexed into Iowa City in June, 2014 and rezoned to Low Density Single Family Residential (RS -5) for 32.34 acres and Low Density Multifamily (RM -12) for 7.26 acres. Tonight before the Commission is the preliminary plat which includes three multi -family lots along Herbert Hoover Highway, some smaller single family lots that will have alley access and then the majority of the remainder of the land would be single family units, with some being attached units at the corner lots. Staff reviewed the plat for compliance with the subdivision regulations, conditional zoning agreement, zoning ordinance and the Comprehensive Plan and found it meets all those with one exception. One area does exceed the 600 foot block length requirement in the subdivision code but staff agreed it is an acceptable waiver because there is a stream corridor that runs through the area to the east and the county subdivision next to this area has a large storm water easement which would result in no development the area to the east. Staff is recommending that the outlot be retained as a potential future right -a -way or access to the east as it is planned to be park land. Staff believes this subdivision has good street connectivity with access in three locations to the west, two to the east, two to the south, and two to the north. The developer has maintained some open space in the center of the development, which will also be used for stormwater management. This design follows the district plan which states open areas should be included in subdivisions. The applicant proposes to provide sanitary sewer service by installing a sanitary sewer line in the right-of-way in Herbert Hoover Highway, and a lift station near the southeast corner of the property to pump sewage to an existing gravity flow sewer line located in Olde Towne Village. There is a possibility that in the future a gravity flow sewer will be constructed across the property located to the south east to connect to the trunk located in Stonebridge Estates south of Lower West Branch Road. This would eliminate the need for the lift station. There is also a pedestrian connection back to the city via Herbert Hoover Highway. A revised plat has been submitted and the City Engineer has reviewed it and signed off on it. Therefore Staff recommends approval of SUB14-00022, a preliminary plat of Churchill Meadows, a 98 -lot, 39.6 -acre residential subdivision located at 4701 Herbert Hoover Highway. Eastham asked about Outlot A and Outlot C don't appear to have any trail access, is that something Staff considered. Miklo stated it was thought of as a possibility but due to the number of sidewalks in the area there is not a need for trail access. Eastham also questioned the stormwater drainage being to the southeast will cause water drainage into a future subdivision that may cause future flooding issues. Miklo stated that in discussions with the engineer they felt the water would be contained and not be an issue. Any future subdivisions would design their stormwater drainage in connection. Thomas asked if the open space in the center of the development qualifies as open space for the development. Miklo answered it would not. Miklo said because of the stormwater management facilities, the Parks and Recreation Department did not want to take that area. So fees will be paid in lieu of open space. Eastham asked then for confirmation that this subdivision will not have a city maintained park and Miklo Planning and Zoning Commission December 18, 2014 - Formal Page 22 of 23 confirmed that was true. Eastham opened public hearing. Jason Harder, representing Build to Suit, said they have worked closely with City Staff on over a dozen revisions of this plat working together to come up with the best solutions. There were no questions for the applicant. Martin moved approval of SUB14-00022, a preliminary plat of Churchill Meadows, a 98 -lot, 39.6 -acre residential subdivision located at 4701 Herbert Hoover Highway. Thomas seconded the motion. Eastham commented he was happy to see a number of townhome and multi -family lots in this development and is delighted that Staff and the developer have worked together to also add in lots that could be used as duplexes throughout the subdivision. Eastham did share his concern for a need for paved access for persons with disabilities to open spaces within subdivisions. A vote was taken and motion carried 6-0 (Freerks was absent). Consideration of Meeting Minutes: November 20, 2014 Swygard moved to approve the minutes of November 20, 2014. Theobald seconded the motion. A vote was taken and motion carried 6-0. (Freerks was absent.) Planning & Zoning Information Cancellation of the January 1, 2015 meeting due to holiday. Adjournment Martin moved to adjourn, seconded by Theobald, a vote was taken and motion carried 6-0. 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