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HomeMy WebLinkAboutAgenda - 09-20-2016 - 5-a - Approval Pursuant to Internal Revenue Code Section 147(f) of the Issuance of $6,500,000 in Bonds by Carolina Friends School 1 ORANGE COUNTY BOARD OF COMMISSIONERS ACTION AGENDA ITEM ABSTRACT Meeting Date: September 20, 2016 Action Agenda Item No. 5-a SUBJECT: Approval Pursuant to Internal Revenue Code Section 147(f) of the Issuance of $6,500,000 Education Facilities Bonds by Carolina Friends School DEPARTMENT: County Attorney ATTACHMENT(S): 1. Resolution INFORMATION CONTACT: 2. Public Notice Jeff Poley, 919-835-4659 3. Extract of Minutes & Certification John Roberts, 919-245-2318 Documents 4. Letter from Planning Department 5. Other North Carolina PFA projects PURPOSE: To hold a public hearing on the proposed issuance of Education Facilities Bonds (the "Bonds") in an amount not to exceed $6,500,000 to be issued by the Public Finance Authority in order for Carolina Friends School (the "Borrower") to meet the requirements of Section 147(f) of the 1986 Internal Revenue Code, as amended. BACKGROUND: The Public Finance Authority ("PFA") is a governmental unit of the State of Wisconsin created for the purpose of issuing tax-exempt and taxable conduit bonds for public and private entities nationwide. PFA is sponsored by the National Association of Counties, the National League of Cities, the Wisconsin Counties Association, and the League of Wisconsin Municipalities. Any debt issued is not debt of the County or PFA, but rather is payable solely from debt service payments received from the Borrower. The Borrower has asked PFA to issue the Bonds in the principal amount of up to $6,500,000. The proceeds of the Bonds will be loaned to The Carolina Friends School to be used to (i) finance and equip a new performing arts center (the "Project"), (ii) finance a debt service reserve fund and (iii) finance certain issuance costs to be incurred in connection with the Bonds. Federal tax law requires that tax exempt bonds issued to finance or, in certain circumstances, refinance, facilities owned by nonprofit organizations be approved by the elected legislative body (or highest elected representative) of the governmental unit that has jurisdiction over the area in which the facility is to be located. Prior to this approval, Internal Revenue Code Section 147(f) requires that a public hearing be held, at which hearing the public is given the opportunity to comment on the project. Because the proceeds of the Bonds will be used to finance and refinance projects located in Orange County, the BOCC is one of the appropriate governing bodies to approve the use of tax- exempt bonds to finance and refinance the projects for the purposes of Section 147(f) of the Internal Revenue Code (the other is Wake County). 2 The Bonds will be publicly offered by George K. Baum & Company in October. The Carolina Friends School will promise to repay the principal, premium, if any, and interest on the Bonds. Neither PFA nor Orange County has any liability for the payment of principal or interest on the Bonds. The Carolina Friends School will be solely responsible for repayment of the Bonds. The Bonds shall not be deemed to constitute a debt of the County or a pledge of the faith and credit of the County, but shall be payable solely by The Carolina Friends School from the revenues and other funds provided therefor. The County will have no responsibility for the Bonds or the payment or repayment of the Bonds. The Bonds will not affect the County's debt ratios or legal debt limit. Because no taxes or other revenues of the County are pledged to pay these bonds, the staff of the County has made no financial analysis of the Bonds, The Carolina Friends School, or the Project. The Carolina Friends School is a private school whose main campus is located at 4809 Friends School Road in Orange County. The Project will be located at this campus. It enrolls over 510 students. Neither the State of North Carolina nor Orange County provides revenue to The Carolina Friends School. Private tuition and donations fund its operations and facilities. The notice of public hearing (attached) was published in the Herald Sun on August 29, 2016 as required by law. The resolution to be adopted by the BOCC, together with a sampling of other PFA projects in North Carolina, is also attached. FINANCIAL IMPACT: There is no financial impact associated with this item. SOCIAL JUSTICE IMPACT: There is no Orange County Social Justice Goal impact associated with this item. RECOMMENDATION(S): The Manager recommends that the Board: 1. Open the public hearing on the proposed issuance of Bonds to be issued by the Public Finance Authority in an amount not to exceed $6,500,000; 2. Receive public comments; 3. Close the public hearing; and 4. At the conclusion of the public hearing, the Board of Commissioners adopt the attached resolution which finds: a. That the $6,500,000 in Education Revenue Bonds do not constitute a debt of the County; nor require a tax levy nor a pledge of the faith and credit of the County; nor will affect the County's debt ratios or legal debt limit; and, b. That the County has made no financial analysis of the Bonds or of the Borrower of the Project; and c. The County approves, solely for the purpose of assisting The Carolina Friends School to meet the requirements of the Internal Revenue Code of 1986, as amended, and Wisconsin law, the issuance of not to exceed $6,500,000 in Education Revenue Bonds to be issued by the Public Finance Authority for the benefit of The Carolina Friends School. 3 RES-2016-057 Attachment 1 RESOLUTION OF THE COUNTY COMMISSIONERS OF ORANGE COUNTY,NORTH CAROLINA,APPROVING THE ISSUANCE BY THE PUBLIC FINANCE AUTHORITY(WISCONSIN)OF UP TO$6,500,000 AGGREGATE PRINCIPAL AMOUNT OF ITS EDUCATION FACILITIES REVENUE BONDS(CAROLINA FRIENDS SCHOOL),SERIES 2016 FOR THE PURPOSE OF PAYING FOR CERTAIN FACILITIES IN THE COUNTY OF ORANGE,NORTH CAROLINA WHEREAS, The Carolina Friends School desires to issue Education Facilities Revenue Bonds through the Public Finance Authority (the "Authority") in an amount not to exceed$6,500,000 for the purpose of financing and equipping a new performing arts center;and WHEREAS, in order for such bonds to be tax exempt, Federal tax law (specifically, Section 147(f) of the Internal Revenue Code, as amended (the "Code")) requires the governing body of the governmental unit having jurisdiction of the area in which a bond financed project is located to approve the issuance of the bonds after a public hearing;and WHEREAS,the Board of County Commissioners today held a public hearing with respect to the proposed Education Facilities Revenue Bonds(Carolina Friends School),Series 2016(the"Bonds")to be issued by the Authority in an amount not to exceed$6,500,000 to finance the project(as defined in the notice of public hearing attached hereto as Exhibit A);and WHEREAS,pursuant to Wisconsin law, the Bonds must be approved by the governing body of the political subdivision within whose boundaries the project is to be located;and WHEREAS,County taxpayers will have no responsibility for payment of the Bonds. NOW,THEREFORE,the Board of County Commissioners of Orange County,North Carolina, meeting in regular session at Chapel Hill, Orange County, North Carolina, on September 20, 2016, resolves as follows: Section 1. The Board of County Commissioners hereby approves the issuance of the Bonds in the principal amount of not to exceed $6,500,000, SOLELY FOR THE PURPOSE of Borrower's compliance with Wisconsin law and Section 147(f)of the Code. Section 2. The Board of County Commissioners, through this resolution and associated public hearing DO NOT, AND NO ACTION OF THE COUNTY COMMISSIONERS SHALL BE CONSTRUED TO,pledge or commit Orange County's taxing power or any Orange County revenues for the payment or repayment of the bonds. Section 3. THE COUNTY AND COUNTY TAXPAYERS HAVE NO RESPONSIBILITY FOR THE PAYMENT OF THE PRINCIPAL OF, OR INTEREST ON, THE BONDS OR FOR ANY COSTS, FEES, OR INDEBTEDNESS INCURRED BY THE BORROWER WITH RESPECT TO THE BONDS OR THE PROJECT. 4 I, Donna Baker, County Clerk for the County of Orange, North Carolina DO HEREBY CERTIFY that the foregoing is a true and complete copy of a resolution duly adopted by the County Commissioners for the County at a regular meeting duly called and held September 20,2016. Pursuant to N.C.G.S. § 143-318.12,a current copy of a schedule of regular meetings of the County Commissioners is on file in my office. WITNESS my hand and the common seal of said County,this 20th day of September,2016. Donna Baker,County Clerk Orange County,North Carolina Attachment 2 5 NOTICE OF A PUBLIC HEARING REGARDING TAX-EXEMPT BONDS TO BE ISSUED BY THE PUBLIC FINANCE AUTHORITY ON BEHALF OF THE CAROLINA FRIENDS SCHOOL NOTICE IS HEREBY GIVEN to all interested persons that the Public Finance Authority, a public authority existing under the laws of the State of Wisconsin (the"Issuer"), has been requested to issue one or more series of its Education Facilities Revenue Bonds (Carolina Friends School), Series 2016 (the"2016 Bonds") and to lend the proceeds thereof to The Carolina Friends School (the"Borrower") to provide funds, together with other available funds, to (1) finance and equip an approximately 12,600 square foot performing arts center and other capital improvements to the Borrower's campus (collectively, the"Project"), (2) fund a debt service reserve fund, and (3)pay certain costs of issuance of the 2016 Bonds. The maximum principal amount of 2016 Bonds proposed to be issued by the Issuer for the purposes set forth above is $6,500,000. The 2016 Bonds are expected to be issued pursuant to Section 66.0304 of the Wisconsin Statutes, as amended. Bonds issued under said Section are limited obligations of the Issuer payable solely from the loan repayments to be made by the Borrower to the Issuer. NEITHER THE ORANGE COUNTY, NORTH CAROLINA, NOR THE STATE OF NORTH CAROLINA HAS ANY RESPONSIBILITY FOR THE PAYMENT OF THE PRINCIPAL OR INTEREST ON THE BONDS OR FOR ANY COSTS INCURRED BY THE BORROWER WITH RESPECT TO THE BONDS OR THE PROJECT. ORANGE COUNTY, NORTH CAROLINA DOES NOT, NOR DOES THE STATE OF NORTH CAROLINA PLEDGE THEIR TAXING POWER NOR REVENUES FOR THE BONDS, NOR FOR ANY COST, FEE, OR INDEBTEDNESS OF THE BORROWER. ORANGE COUNTY, NORTH CAROLINA WILL HAVE NO RESPONSIBILITY WHATSOEVER FOR THE BONDS AND THE PUBLIC HEARING IS FOR THE SOLE PURPOSE OF COMPLYING WITH SECTION 147(F) OF THE INTERNAL REVENUE CODE. The Borrower owns and operates, or will own and operate, all of the facilities and equipment to be financed or refinanced with the proceeds of the 2016 Bonds (or an affiliate will own or operate the same). The Project is or will be located on the Borrower's campus located at 4809 Friends School Road, Durham,North Carolina 27705. NOTICE IS HEREBY GIVEN that the County Commissioners of Orange County, North Carolina will hold a regular meeting at the Southern Human Services Center 2501 Homestead Road, Chapel Hill, North Carolina 27516 on September 20, 2016 at 7:00 p.m.. It is anticipated that, at said meeting, the County Commissioners will conduct a public hearing concerning the proposed issuance of the 2016 Bonds and the nature and location of the Project and will conduct such other business as may properly come before the County Commissioners. At the hearing, the County Commissioners will invite comments from the public concerning the issuance of the 2016 Bonds by the Issuer, the use of proceeds thereof and the nature and location of the Project. The County Commissioners also intends at the September 20, 2016 meeting to consider and take action on a proposal to approve the issuance of the 2016 Bonds by the Issuer and to approve the issuance of the 2016 Bonds for the purposes of financing and refinancing all or a part of the Project. The public hearing will provide an opportunity for all interested persons to express their views, both orally and in writing, on the proposed issuance of the 2016 Bonds and the Project. Any person wishing to comment in writing on the Project or the issuance of the 2016 Bonds should do so within fourteen (14) days after the date of publication of this Notice to the 200 S. Cameron Street, Hillsborough,North Carolina 27278,Attn: County Clerk. COUNTY OF ORANGE,NORTH CAROLINA By: Donna Baker 6 , , „.. 1,HT. (Tfjcateralb. ittt 1 • • - Pt.101..1(',;1-1?,•1.At,IC,h•.P2J111(-MIFY NIVEAIE1)".TRHAM y:',1,1f21•:-..11141 lo-u;-Tor.H1.; He'o ;mc't 1 111 ;1:onnro. -301 1,11-101. 0,04rnr-1. 111.11-1 fnkr,1,,,..0.1r,111 i i 0,•!. 1-001111.0'11'0, 1.1:10;1-1111r,',1 13-.71111.1'11, 11?,1:113-r11111110. p II c :-iii p ndl in,•1 .01'41006 (110,‘ 'F:}6rf,nwil::_f• Marion McHale pett." r-A certito PARKER POE ADAMS &BERNSTEIN :•-:whyp capi.10.1inr,-.-:,-(-,-v:Dnyeig,y-1.:I Ole PO BOX 389 ,•-,2)-ftin1 cic47):. .,•:,ervice reEee',.,e Iit ea:••,„•, Tjair, 1.sfiu.,7,,f1c,a 0,1 Inn;Dole,F-3000.5., 11a.,101.0+ni,J0 RALEIGH, NC 27602-0389 ;:::rociont :=i1)I 6.• 1.-,P,-.<1-L',,.DS1.1-1' tt-.1 cc 1 it :743, 000 Reference: 30704608 , 5 0e 11 t.Q 61:01.1"J:=4 Ike •t• T10-± Affidavit of Publication 1 ic II State of North Carolina, .lhrini 11 IL (0,...RJH 1::=1TAI,1 H I'11 m l 1. 1 CAuvoloiTTA 110,'..• 11E:: Durham County 1 IL lcrNtiJNi 01-.1 t 12-,ON:fleY-Li OP, 7/111-i AN? 1 ci H, HL 'V,i11-1 To IL. Ho;,vo . H ,NiEi:TTICAO it_ To Whom it May Concern: . . this is to certify the 1LP•J, 11 I II 1 iii iIAFui FE IN ii advertisement attached I 1 1;131;_111. ,,r)01 1111-H hereto has been published in : . 1tht 'NO orr.0: tr,0,10,111,0ri 11 fo.1,0a1-0001'..;1111110.:, Oa; ::1001.0111 ,11.10n,.n. ior,a11111;i1o. The Herald Sun in Iii I U'11, • III I - ch.it thy., On the following dates: ,•,.%4 lII 'i iii rm Fl ,q,- e)lao/ 6 Ho. 27:Troi I II F t I Iw lN aid Thu ml it`ift tli17 t ir:soaor.:'f: 1.0 11”Y 2016 it NF cjV =n10 odik cenchr ; otiler hi reay 1-7,-q7.q•-•:.g,..-3-f-i'y (-mine tc foci Ike C13tinty tflo heaemy, 11-1e Get,inty vAi•niinenlys fyont t1-10 frrry,-; the 01 1110 11',,113 1 13 fliFin by the 1..:3--- F4tv,v, the Ni-coil Arid 1h,3 t!hri: proic?...c..l Ti ,;.._;,:guni..y tc., Sworn on this op<7 day t7fiij.ic;niber 23, 20 ll luclup Ii cony,..4,iyaf znlyi halv ....-ictyf.ty„.on lucid f2,A1 10 i''Ipp (-,r,dn the if..3.su.abeia el the 2016 Et nch by tylo iN of ' , 2016 'r•-0:_ic1,10r,1(11 1.110a 1S11111011,00 01'NO 2010 llollfj27- mm ttccc pet pr.3r.-0.3s 1:4 Fin r ci ci 10 feti•narleing cil or a N ci of Ole tie211-ciej.i, ciii m.:0.riCift Jilt q.p.ppftitoily Iii•o4li Q)1470 pc,t,..-..ocn,, 1 1,..7,x;..D(7...!t-y,0.100 401.1 ot ci 1'i ilium 1 Ii 11..?-016 PiNIN;Arid'I•iet 111(11001. Herald-Sun Representative An'y to(,:e§:y)il,•:.-,-,•••11 0111111111/1/0/ IF iIIciIN il the 2010 Lic.lia5 Null .10 4/, 0°Si+k t-t.iTo-,;, or [1131.14;(101ant) 11'101; V/r4f,s. (7,:cP1-Hytoo- North (7'dir01,:•40, ,Alte Sworn to and Subscribed IstOTA/i) ox's.:. before me this 2-611((kday • r.77commissiM9YN EXPIRES -rji Ca:4'114iY OHAC1(3C,11,,:rK1111:71A1.-.-.101111A Dorw.,;1Eak(:',,r , 2016 Fl-6:8•2:.1-2Q16 : • . • fYlelVt.4,3 20 tIr • 6.40, •tt. Co P 1/ 81to,c40 411, COL)14 # Notary Public 7 Attachment 3 COUNTY COMMISSIONERS OF THE COUNTY OF ORANGE,NORTH CAROLINA EXTRACT OF MINUTES OF MEETING OF ,2016 Present: Absent: At p.m., the Chair announced that the County Commissioners would proceed to hold a public hearing and would hear anyone who wished to be heard on the proposed issuance by the Public Finance Authority, a public authority existing under Wisconsin law (the "Authority"), of its educational facilities revenue bonds (the "Bonds") in one or more series aggregating a principal amount not to exceed $6,500,000 to provide funds, together with other available funds, to finance and equip an approximately 12,600 performing arts center and other capital improvements to the Borrower's campus (collectively, the"Project"), (2) fund a debt service reserve fund, and (3)pay certain costs of issuance of the Bonds. The County Clerk presented an affidavit of an officer of The Durham Herald-Sun, showing publication on , 2016, a date at least 14 days prior hereto, of notice of the public hearing. It was directed that the affidavit of publication be attached to this extract of minutes as Exhibit A. The Chair inquired whether there were any persons who wished to speak at the public hearing. The names and addresses of the persons who were present and who offered comments on the proposed issuance of the Bonds to finance the Project and a summary of their comments are listed on Exhibit B. introduced the following resolution, the title of which was read: RESOLUTION OF THE COUNTY COMMISSIONERS OF THE COUNTY OF ORANGE, NORTH CAROLINA, APPROVING THE ISSUANCE BY THE PUBLIC FINANCE AUTHORITY (WISCONSIN) OF $6,500,000 AGGREGATE PRINCIPAL AMOUNT OF ITS EDUCATION REVENUE BONDS (CAROLINA FRIENDS SCHOOL), SERIES 2016 FOR THE PURPOSE OF PAYING FOR CERTAIN FACILITIES IN THE COUNTY OF ORANGE,NORTH CAROLINA WHEREAS, this County Commissioners today has held a public hearing with respect the proposed Education Revenue Bonds (Carolina Friends School), Series 2016 (the"Bonds")to be issued by the Public Finance Authority in an amount not to exceed $6,500,000 to finance the Project(as defined in the notice of public hearing attached hereto as Exhibit A); WHEREAS, in order for the Bonds to be tax exempt, Federal tax law (specifically, Section 147(f) of the Internal Revenue Code, as amended (the "Code")) requires the governing body of the governmental unity having jurisdiction of the area in which a bond financed project is located to approve the issuance of the Bonds after a public hearing; 8 WHEREAS, County taxpayers will have no responsibility for payment of the Bonds; NOW, THEREFORE, the County Commissioners of the County of Orange, North Carolina, meeting in regular session at Orange,North Carolina, on ,resolves as follows: Section 1. The County Commissioners hereby approves the issuance of the Bonds in the principal amount of not to exceed$ , solely for the purposes of Section 147(f) of the Code. Section 2. THE COUNTY HAS NO RESPONSIBILITY FOR THE PAYMENT OF THE PRINCIPAL OF OR INTEREST ON THE BONDS OR FOR ANY COSTS INCURRED BY THE BORROWER WITH RESPECT TO THE BONDS OR THE PROJECT. THE COUNTY PLEDGES NEITHER ITS TAXING POWER NOR REVENUES FOR THE BONDS. I, Donna Baker, County Clerk for the County of Orange, North Carolina DO HEREBY CERTIFY that the foregoing is a true and complete copy of a resolution duly adopted by the County Commissioners for the County at a regular meeting duly called and held , 2016. Pursuant to N.C.G.S. § 143-318.12, a current copy of a schedule of regular meetings of the County Commissioners is on file in my office. WITNESS my hand and the common seal of said County, this th day of , 2016. Donna Baker, County Clerk County of Orange,North Carolina 2 9 EXHIBIT B CERTIFICATE AND SUMMARY The undersigned County Clerk of the County of Orange,North Carolina,hereby certifies: 1. Notice of a public hearing (the "Hearing") to be held on , 2016, with respect to the issuance of bonds by the Public Finance Authority(the"Authority")for the benefit of The Carolina Friends School, a North Carolina non-profit corporation (the "Borrower") was published on ,2016 in The Durham-Herald Sun. 2. The presiding officer of the Chair of the County Commissioners. 3. The following is a list of the names and addresses of all persons who spoke at the Hearing: 4. The following is a summary of the oral comments made at the Hearing: IN WITNESS WHEREOF,my hand and the seal of the County of Orange North Carolina,this day of ,2016. Donna Baker,County Clerk County of Orange,North Carolina 3 10 Attachment 4 PLANNING & INSPECTIONS DEPARTMENT Craig N. Benedict, AICP, Director Administration 131 W. Margaret Lane (919) 245-2575 Suite 201 (919) 644-3002 (FAX) ORA GE (10( 1NI Y P. O. Box 8181 www.orangecountync.gov NORTH CAROLINA Hillsborough, NC 27278 4.-41 *X 11097 '' " , `,10,,S44,71 ,00 August 1, 2016 Natasha Nazareth-Phelps Nazareth-Phelps PLLC 1020 Urban Avenue Durham, NC 27701 RE: Carolina Friends School (CFS) Performing Arts Center Appeal Thank you for your appeal explanation and associated study (see attached letter and report as reference). Based on your analysis, the County Planning and Inspections Department will approve issuance of the Carolina Friends School Land Disturbing Permit for the Performing Arts Center with conditions. The related plans are dated 2011 by engineer Civil Consultants and labeled Conditional Use Rezoning Master Plan Grading and Stormwater Management. The rationale for the decision is based in your adherence with applicable state law and associated regulations pertaining to stormwater, sedimentation, erosion control peak flow and impervious surface calculations. These factors are explicitly described in your appeal letter noted above and attached. The approval with conditions include compliance with our Unified Development Ordinance (UDO) as it existed prior to the 2012 amendments, In addition include conditions as noted on aforementioned plans, less pond 3. This concludes my findings regarding your appeal. The process, if you wish further appeal, is noted in the UDO. Thank you for your cooperation in this matter. Sincere Craig N. B- edict Orange County Planning and Inspections Director CC. Howard Fleming, Engineering & Stormwater Supervisor James Bryan, Orange County Attorney Michael Harvey, Current Planning Supervisor 11 Attachment 5 PUBLIC FINANCE AUTHORITY CLOSED TRANSACTIONS FOR NORTH CAROLINA PROJECTS AS OF AUGUST 17,2016 BORROWER PROJECT TYPE PROJECT LOCATION BOND AMOUNT CLOSING DATE Trinity School of Durham and K-12 Education Durham,NC $4,284,000 July 28, 2016 Chapel Hill, Inc. Providence Day School,Inc. K-12 Education Charlotte,NC $13,300,000 July 15,2016 Wingate University Higher Education Wingate,NC $24,000,000 May 31, 2016 National Gypsum Company Manufacturer Mount Holly,NC $68,080,000 May 24,2016 Envision Science Academy K-12 Education Wake Forest,NC $11,705,000 May 17, 2016 HP 6 Member,LLC Assisted Living Spartanburg, West $21,450,000 April 20, 2016 Facilities End, Wellington Oaks, SC Greensboro, Charlotte, Clayton, Fuquay-Varina,NC Cornerstone Charter Academy: K-12 Education Greensboro,NC $23,445,000 March 3,2016 A Challenge Foundation Academy, Inc. SpringShire Retirement, LLC Continuing Care Greenville,NC $14,825,000 December, 30,2015 Facility Foundation for Affordable Affordable Burlington,NC $60,370,000 December 10,2015 Housing,Inc. Housing Charlotte Country Day School K-12 Education Charlotte,NC $26,974,490 September 1, 2015 Research Triangle High School K-12 Education Durham,NC $11,060,000 August 28,2015 Pine Lake Preparatory, Inc. Charter School Mooresville,NC $33,020,000 July 16,2015 The Montessori School of K-12 Education Raleigh,NC $6,500,000 July 16, 2015 Raleigh,Inc. Salem 6 Assisted Living Winston-Salem, $22,905,000 July 9,2015 Facilities Wadesboro, Cherryville,Rocky Mount,Mocksville and Goldsboro,NC CHF—Cullowhee,LLC Higher Education Cullowhee,NC $28,495,000 June 10,2015 Vertex III,LLC Charter School Cornelius and $12,240,000 June 8,2015 Goldsboro,NC Covenant Day School Private School Mecklenburg County, $8,600,000 May 13, 2015 NC HopeWay Foundation Mental Health Charlotte,NC $7,620,000 March 12, 2015 Care Facility Triad Educational Services, Charter School Cary,NC $22,210,000 March 11, 2015 Inc. Voyager Foundation, Inc. Charter School Durham,NC $9,865,000 November 19,2014 Lake Lure Classical Academy Charter School Lake Lure,NC $9,000,000 November 6, 2014 PPAB 2816336v1 12 BORROWER PROJECT TYPE PROJECT LOCATION BOND AMOUNT CLOSING DATE YMCA of Western North Community-based Taylorsville,King, $9,000,000 October 31,2014 Carolina,Inc. entity Mocksville,Winston- Salem, Clemmons, Kernersville, Wilkesboro and Yadkinville,NC Vertex II Charter School Winnsboro, SC; West $9,970,000 October 1,2014 Columbia, SC; Charlotte,NC St.David's School K-12 Education Raleigh,NC $18,750,000 September 25,2014 Wesleyan Education Center K-12 Education High.Point,NC $6,982,200 June 19,2014 Vertex I LLC Charter School Gilbert and Florence, $21,770,000 May 21,2014 AZ;Harrisburg,NC Caldwell Academy, Inc. K-12 Education Greensboro,NC $8,400,000 May 1,2014 YMCA of Northwest North Community-based Alexander,Forsyth, $13,146,744 April 2,2014 Carolina entity Davie,Iredell, Stokes, Wilkes and Yadkins, NC Queen's University of Higher Education Charlotte,NC $55,915,000 December 18,2013 Charlotte Carolina International School Charter School Harrisburg,NC $12,245,000 August 16,2013 Southeastern Baptist Higher Education Wake Forest,NC $7,500,000 July 2, 2013 Theological Seminary,Inc. Johnson C. Smith University Higher Education Mecklenburg,NC $4,140,000 May 31, 2013 Pfeiffer University Higher Education Stanly County and $15,923,238 December 21,2012 Mecklenburg County, NC Voyager Foundation,Inc. Charter School Durham,NC $16,165,000 October 9,2012 Samaritan Housing Foundation Continuing Care Cary,NC $117,450,000 June 13,2012 Facility RIIA Development Project Multi-family Winston-Salem,NC $7,030,000 June 5,2012 (Winston Summit and Affordable and Columbia,TN Columbia Meadows) Housing Provident Resources Group, Student Housing Raleigh,NC $95,715,000 August 11,2011 Inc. Thomas Jefferson Classical Charter School Forest City and $9,990,000 June 21,2011 Academy Mooresboro,NC PPAB 2816336v1 2