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HomeMy WebLinkAbout2024.07.08 EDAPE conomic Development Authority City Hall Council Chambers J uly 8, 2024 AGE NDA 1.Call to Order The City Council requests that attendees turn off cell phones and pagers during the meeting. A copy of the full C ity Counc il packet, including E D A (E conomic Development Authority ), is available to the public. The packet ring binder is located at the entrance of the council chambers. 2.Roll Call 3.Approval of Consent Agenda The following items are considered to be routine by the Economic Development Authority (E D A) and will been acted by one motion. There will be no separate disc ussion of these items unless a Commissioner so requests, in whic h event the item will be removed from the c onsent agenda and considered at the end of Commission Consideration I tems. a.Approval of Minutes - Motion to approve the minutes. b.Discussion on Heritage Center Caterer Situation - Update on caterer at Heritage Center of Brooklyn Center. No action requested. 4.Commission Consideration Items 5.Adjournment Economic Development Authority DAT E:7/8/2024 TO :C ity C ouncil F R O M:D r. Reggie Edwards, City Manager T H R O U G H :Reggie Edw ards , D eputy City Manager BY:Barb S uciu, A ssistant City Manager/C ity C lerk S U B J E C T:A pproval of Minutes Requested Council A con: - Moon to approve the minutes. B ackground: I n accordance with M innesota S tate S tatute 15.17, the official records of all mee5ngs must be documented and approved by the governing body. B udget I ssues: N/A I nclusive C ommunity Engagement: - None A nracist/Equity Policy Effect: - None S trategic Priories and Values: AT TA C H M E N TS : D escrip5on U pload D ate Type 2024.06.24 E DA M ee5ng Minutes 7/2/2024 Backup M aterial 6/24/24 -1- DRAFT MINUTES OF THE PROCEEDINGS OF THE ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF BROOKLYN CENTER IN THE COUNTY OF HENNEPIN AND THE STATE OF MINNESOTA REGULAR SESSION JUNE 24, 2024 CITY HALL – COUNCIL CHAMBERS 1. CALL TO ORDER The Brooklyn Center Economic Development Authority (EDA) met in Regular Session called to order by President April Graves at 8:56 p.m. 2. ROLL CALL President April Graves and Commissioners Kris Lawrence-Anderson, Dan Jerzak, and Teneshia Kragness. Commissioner Marquita Butler was absent and excused. Also present were Assistant City Manager/City Clerk Barb Suciu and City Attorney Siobhan Tolar. 3. APPROVAL OF AGENDA AND CONSENT AGENDA Commissioner Lawrence-Anderson moved and Commissioner Jerzak seconded to approve the Agenda and Consent Agenda, and the following item was approved: 3a. APPROVAL OF MINUTES 1. July 10, 2024 – Regular Session 3b. RESOLUTION DESIGNATING THE FORMER TARGET BUILDING AS SUBSTANDARD AND ESTABLISHING AN INTERFUND LOAN Motion passed unanimously. 4. COMMISSION CONSIDERATION ITEMS 4a. RESOLUTION 2024-04 APPROVING THE FIRST AMENDMENT OT THE PURCHASE AND DEVELOPMENT AGREEMENT WITH C ALLEN HOMES Ehlers Consultant Jason Aarsvold explained a Purchase and Development Agreement was approved with the initial C Alan Homes projects. The agreement was to convey the property to the developer for $1. There was a requirement to maintain seven units as affordable. The construction began on Project 1, but the project remains unfinished. As for Project 2, there hasn’t been any progress. 6/24/24 -2- DRAFT Mr. Aarsvold noted the property is under threat of foreclosure which would affect the EDA’s agreements. The agreement would remain in effect and any new owner would be subject to the obligations in the agreement. The affordability declarations would terminate in a foreclosure. A new owner would have to engage with the EDA to determine a path forward for any future project. President Graves asked if she could make the motion to support both projects, though the second project has been denied elsewhere. City Attorney Siobhan Tolar recommended the EDA approve an amendment only for one project. President Graves moved and Commissioner Lawrence-Anderson seconded to adopt EDA RESOLUTION NO. 2024-04 approving the first amendment to the purchase and development agreement (with respect to an extension of the time only for project 1). Motion passed unanimously. 5. ADJOURNMENT Commissioner Lawrence-Anderson moved and Commissioner Jerzak seconded adjournment of the Economic Development Authority meeting at 9:02 p.m. Motion passed unanimously. Memorandum To: Reggie Edwards, City Manager Cordell Wiseman, Parks and Recreation Director Loretta Halligan, Heritage Center General Manager From: Finance Department cc: Siobhan Tolar, City Attorney Date: June 18, 2024 Re: Heritage Center Business Results Evaluation Background On June 10, 2024 at the regular meeting of the City’s Economic Development Authority, staff recommended terminating the existing contract between The Heritage Center of Brooklyn Center and Flik International for on-site event catering services. One of the justifications for this recommendation was excessive costs incurred by the Heritage Center as outlined in the provisions of the contract. There is also a provision whereby Flik is required to absorb all costs of sales that exceed 70% of food and beverage revenue as defined in the contract. Contract Provisions The current contract with Flik was signed by City Manager Curt Boganey on November 13, 2019. The contract effective date was January 1, 2020. There was an Amendment signed by Acting City Manager Reggie Edwards on June 20, 2021 with a retroactive effective date of January 1, 2021. This Amendment revised the contractual management fee and the initial term of the contract. By definition in the contract, the Manager refers to Flik International, and the Owner refers to The Heritage Center. Section 13 of the contract provides eleven provisions that define the “Cost of Business”. These provisions include staff, benefits, food, beverages, supplies, insurance premiums, and expenses to repair and maintain the catering facility. The contract states that “All elements of the Cost of 2 Business shall by paid or reimbursed by Owner…”. Cost of Business as defined excludes costs contracted directly by the Owner, and overdraft or late penalties. Section 15 of the contract reads as follows: “If the Total Cost of Business as defined is 70% or greater of F & B Sales Revenue, as defined in Section 14, Manager will absorb all costs greater than 70%.” In this instance, F & B Sales Revenue is Food and Beverage Sales Revenue. Financial Results Discussion On June 7, 2024, Heritage Center staff received an email communication from the Regional Director of Operations for Flik Hospitality Group, regarding questions about contract profitability. In the email, a yearly summation of the activity from January 2020 – May 2024 was provided. Historically, the City’s Finance staff process has been to calculate the total cost of sales under the Catering business unit. However, the Flik contract states that for the purpose of calculating any amount due back from Flik only certain costs can be included in the calculation. Heritage Center employee payroll costs have been included in the Cost of Business calculation. These costs are excluded per the contract, unless requested directly by Flik. City staff included gratuity amounts in both the catering revenue and the cost of goods sold. Gratuity amounts should be excluded from both categories per the contract. Based on this evaluation of contract language and data provided by the Flik finance team it appears that the City’s calculations were incorrect. As a result, the City’s calculated cost of sales for prior years were overstated and do not support a payment in the amount previously communicated to the EDA Board. Finance Staff Recommendation The Finance staff’s method of calculating catering cost of sales is reasonable and helpful when making internal business decisions. It is important for City staff to be able to determine and manage the total cost of the catering Business Unit. However, these same data points cannot be used to support a contractually agreed upon condition with an outside vendor, when the contract has a narrower definition of cost of sales. Finance staff have reconciled the data provided by Flik to the data posted to the City’s General Ledger for revenues and expenses. Finance staff substantively agree with Flik’s numbers, with the exception of some minor variances. 3 In total, City Finance staff have determined that a combined total of $350,505 is due to The Heritage Center for the years 2020, 2021, and 2022. Flik calculations indicate a total of $344,585 due to The Heritage Center for 2020 and 2021. This is a variance of $5,920. A summary of these amounts is included as Attachment A. Flik’s calculations indicate that for years 2020 and 2021 the cost of business exceeded 70% of catering revenue. City Finance staff agree, but because of the variances, the amount we show as due to The Heritage Center is slightly different. This amount is considered immaterial at this point. The Cost of Business for 2022, as calculated by Flik finance staff, is 69.9% of catering sales. Once corrected for excluded items, City staff’s calculations indicate Cost of Business is 70.4%. This variance is due to slightly less revenue recognized in the General Ledger then stated by Flik staff. Finance staff made an inquiry to Heritage Center staff regarding possible reasons for this variance. Their response indicated that a partial explanation may be Tasting events, where customers are allowed to come in and sample the menu in advance of their event. Flik may be including the value of tasting events in their reported monthly sales, but The Heritage Center never invoices end clients for the tastings. Additionally, there may be adjustments/discounts for customer complaints. Overall, Finance staff recommend we accept the calculation as determined by Flik. City staff believe that will encourage Flik to pay us the amounts over 70% of catering sales from 2020 and 2021 without dispute. In the event Flik decides to dispute these amounts due, Finance staff would then recommend pursuing the full amount due. 4 ATTACHMENT A Per Flik: Year Sales Cost of Business Cost of Business as % of Sales Amount over 70% 2020 748,464 734,069 98.1% 210,144 2021 771,826 674,719 87.4% 134,441 2022 1,980,763 1,384,022 69.9% 2023 2,344,877 1,589,918 67.8% TOTAL DUE $344,585 Per Brooklyn Center: Year Sales Cost of Business Cost of Business as % of Sales Amount over 70% 2020 740,493 724,902 97.9% 206,557 2021 764,116 670,943 87.8% 136,062 2022 1,963,309 1,382,203 70.4% 7,887 2023 2,332,549 1,594,661 68.4% TOTAL DUE $350,505