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HomeMy WebLinkAbout2026-04-01 Agenda Packet Finance Department City Hall, 215 Church Avenue P.O. Box 1130 Oshkosh, WI 54903-1130 920.236.5005 http://www.oshkoshwi.gov LONG RANGE FINANCE COMMITTEE AGENDA April 1, 2026 at 5:00 PM To Whom It May Concern: PLEASE NOTE the City of Oshkosh Long Range Finance Committee will meet on Wednesday, April 1st , at 5:00 p.m., in Room 404 at the Oshkosh City Hall, 215 Church Avenue. CALL TO ORDER ROLL CALL I. Publice Input - (Up to the first 15 minutes of meeting – can be regarding any City Finance topic) II. Approval of February 4, 2026 minutes III. Annual update from GOEDC IV. Review proposed updates to the Oshkosh Revolving Loan Fund Manual V. Review proposed updates to the Greater Oshkosh Capital Catalyst Fund Manual VI. Discuss Gifts and Donations Policy VII. Next meeting date and agenda items – June 3, 2026 VIII. Adjournment If you have any questions, please call the Finance Office at (920) 236-5005 between 8:00 am – 4:30 pm Monday – Friday. Finance Department City Hall, 215 Church Avenue P.O. Box 1130 Oshkosh, WI 54903-1130 920.236.5005 http://www.oshkoshwi.gov LONG RANGE FINANCE COMMITTEE MINUTES February 4, 2026 Members Present: Adam BellCorelli, Ryan Lindley, Todd Hutchison, Dr. Timothy Bergan, and Jacob Amos (5:15) Members Absent: DJ Nichols and Courtney Hansen Staff Present: Julie Calmes – Director of Finance CALL TO ORDER Chairman BellCorelli called the meeting to order at 5:00 p.m. ROLL CALL I. Public Statements: • None II. Approval of October 1, 2025 minutes: • MOTION TO APPROVE: Todd Hutchison; 2nd Dr. Tim Bergan • CARRIED: Approved unanimously, no added comments III. Introduction of committee members IV. Finance department update • Discussed upcoming organization assessment V. Next meeting date and agenda items – April 1, 2026 VI. Adjournment • MOTION TO ADJOURN: Todd Hutchison; 2nd Ryan Lindley • CARRIED: Approved unanimously • Meeting adjourned at 5:58 p.m. Submitted by Julie Calmes, Director of Finance GREATER OSHKOSH REVOLVING LOAN FUND PROGRAM MANUAL Revised: July 7, 2016 Revised April 14, 2020 Revised December 15, 2025 100 N. Main St. Suite 104111 N. Main Street, Suite 204, Oshkosh, WI 54901 Telephone: (920) 230-3321 www.GreaterOshkosh.com Formatted: Not Highlight TABLE OF CONTENTS Page FOREWORD 1 SECTION 1: GENERAL PROVISIONS 2 1.1 PURPOSE 2 1.2 OBJECTIVES 2 1.3 AMENDMENTS 2 SECTION 2: ADMINISTRATION 3 2.1 LOAN REVIEW COMMITTEE 3 2.2 MEETINGS 3 2.3 RECORDS 3 2.4 LOAN FEES 4 SECTION 3: ELIGIBILITY CONSIDERATIONS 5 3.1 ELIGIBLE AREA 5 3.2 ELIGIBLE APPLICANTS 5 3.3 INELIGIBLE APPLICANTS 5 3.4 ELIGIBLE ACTIVITIES 5 3.5 INELIGIBLE ACTIVITIES 6 3.6 MINIMUM REQUIREMENTS 6 SECTION 4: TERMS AND CONDITIONS 8 4.1 TERMS AND CONDITIONS 8 SECTION 5: APPLICATION PROCEDURES 10 5.1 INITIAL CONTACT 10 5.2 TIMING 10 5.3 PRIORITY 10 5.4 LOAN APPLICATION 10 5.5 REVIEW PROCESS 10 SECTION 6: DISTRIBUTION OF FUNDS 12 6.1 LOAN PROCEDURES 12 SECTION 7: POST APPROVAL REQUIREMENTS 14 7.1 OBLIGATION OF LOAN RECIPIENT 14 SECTION 8: PERFORMANCE MONITORING 15 8.1 PRIVATE LEVERAGE COMMITMENTS 15 8.2 JOB CREATION AND RETENTION 15 8.3 DEFAULT 15 8.4 BAD DEBT WRITE-OFF 15 8.38.5 DEFERMENT 15 SECTION 9: USE OF LOAN REPAYMENTS AND REPORTING 16 9.1 GREATER OSHKOSH RLF PROGRAM 16 SECTION 10: LOAN SERVICING 18 10.1 MONITORING 18 10.2 RECORDKEEPING 18 ATTACHMENT A REQUIRED CERTIFICATION STATEMENT 20 FOREWORD In 2014, the City of Oshkosh Common Council recognized the need for a targeted initiative designed to accelerate quality job creation and growth of the tax base in a highly competitive economic environment. A partnership between the City of Oshkosh (City) and Greater Oshkosh Economic Development Corporation (GOEDC) created the Greater Oshkosh Revolving Loan Fund Program to address competitive opportunities and concerns widely expressed within the local business community and citizens of the City of Oshkosh. The Greater Oshkosh Revolving Loan Fund (RLF) was established to be a flexible gap financing tool for businesses engaged in high-income and job growth through projects involving expansion and/or relocation in the City of Oshkosh. Impact, for the purpose of this program, is defined as any growth activity that supports significant return to the tax payerstaxpayers of City of Oshkosh. This manual contains the RLF policies and procedures that have been adopted locally to govern the use of these revolving loan funds. For further assistance and guidance, please feel free to contact: Greater Oshkosh Economic Development Corporation (GOEDC) 2380 State Road 44, Suite B, Oshkosh, WI 54904111 N. Main Street, Suite 204, Oshkosh WI 54901 Telephone: (920) 230-3321 www.GgreaterOoshkosh.com 2 SECTION 1: GENERAL PROVISIONS 1.1 PURPOSE The purpose of the policies and procedures contained within this manual is to present the criteria which govern the economic development activities assisted with funds made available through the Greater Oshkosh Revolving Loan Fund (RLF) program. 1.2 OBJECTIVES Economic development activities funded through the RLF program are intended to meet the following objectives in City of Oshkosh: 1. To leverage the growth of existing businesses that supports a significant return to the tax payers taxpayers of the City of Oshkosh 2. To encourage the creation and retention of quality jobs 3. To assist in the relocation or attraction of new businesses and capital to increase the tax base 4. To target opportunities that are in alignment with the Greater Oshkosh Economic Development Corporation (GOEDC) strategic plan Identified target markets for RLF projects include: 1. Driver industries: businesses exporting outside the greater Oshkosh region 2. Growth businesses: firms with earnings that increase at rates faster than the overall economy 3. Businesses positioned for success through innovation, high quality, technology and high performance 1.3 AMENDMENTS The Revolving Fund Committee may from time to time amend the provisions imposed by the policies and procedures contained within this RLF manual and with consent of the Oshkosh City Council. 3 SECTION 2: ADMINISTRATION 2.1 LOAN REVIEW COMMITTEE 1. The City of Oshkosh Common Council (City) has designated the Revolving Loan Fund Committee of the Greater Oshkosh Economic Development Corporation (GOEDC) and its staff as responsible for the administration, monitoring and promotion of the RLF program. GOEDC shall also be responsible for identifying potential businesses who may take advantage of the RLF program, pricing and appraising development opportunities, the review of RLF requests and their related consultative and technical services. 2. The Revolving Loan Fund Committee shall be responsible for funding decisions relative to RLF loans. 3. The Revolving Loan Fund Committee shall have the authority to make policy recommendations for the administration of the RLF program. Quarterly activity reports shall be provided to the City Council that contain information referenced in section 2.3. 4. The Chief Executive Officer of GOEDC or designee (hereinafter called "staff") shall be responsible for the day-to-day administration of the Greater Oshkosh RLF program. GOEDC is responsible for explaining the Greater Oshkosh RLF program to prospective applicants, providing written information, assisting applicants in completing applications, processing requests for financing, and, where necessary and appropriate, counseling and guiding loan applicants to other more appropriate technical and financial resources when the loan applicant has needs that cannot be met through the Greater Oshkosh RLF program. 5. GOEDC shall periodically, but no less than annually, review financial statements and loan amortization schedules for Greater Oshkosh RLF loan recipients. GOEDC is responsible for the maintenance of all records for the Greater Oshkosh RLF. 6. GOEDC shall prepare all loan agreements, review all promissory notes and mortgage or lien instruments, and record Greater Oshkosh RLF security instruments. Staff, with guidance from the Revolving Loan Fund Committee and legal counsel shall negotiate, prepare and execute on matters of default. 2.2 MEETINGS Loan review meetings shall be held by the Revolving Loan Fund Committee on an as-needed basis. A majority of the Revolving Loan Fund Committee in attendance at a meeting constituting a quorum shall be required for official committee action. 2.3 RECORDS Records of GOEDC, as a private contractor, shall not be deemed public records and GOEDC may promise confidentiality of its records to those persons with which it deals. However, GOEDC and the City agree that the following information is not confidential as to any project funded: amount of funding; name and address of party to which funding was provided; the 4 terms and conditions of the funding agreement; the purpose of the funding; the public benefit; jobs impacted; and the total project budget. Additionally, any aging, delinquency or “loan status” reports filed by GOEDC may contain specific loan status information for projects. Written records shall be maintained in appropriate files located in a locked and fireproof place with limited access by authorized personnel. 2.4 LOAN FEES 1. Pre-Closing Fees include but are not limited to: These funds are used to pay for administrative costs associated with the Greater Oshkosh RLF program. 1. a) Loan ApplicationClosing Fee: GOEDC shall require a non-refundable loan applicationclosing fee offee of $250 to be paid at the time of the loan closing application. The application fee may be waived at the sole discretion of the RLF Committee. b) Loan Origination Fee: GOEDC shall require a loan origination fee of up to 1 percent of the RLF loan amount to be paid at the time of the loan closing. c) Legal and Other Fees: Payment of all legal and other fees andor costs incurred by GOEDC for the in connection with the RLF loan closing must be paid on or before the closing in a manner agreeable to both parties. These funds are used to pay for administrative costs associated with the Greater Oshkosh RLF program. GOEDC reserves the right to modify any of the fees listed herein at the discretion of its Chief Executive Officer, based on the needs and circumstances of the project. 2. Post-Closing FeesUse of Interest Earnings: Up to fifteen percent (On an annual basis, up to 15 percent%) of the interest earned on the outstanding RLF loans repayments may be used for GOEDC RLF administrative costs. No principal repayments shall be used for administrative costs. The iInterest payments accrue from all outstanding RLF loans. GOEDC’s aAdministrative costs may include personnel costs and other direct expenses related toassociated with administering the RLF. GOEDC shall document the annual administrative costs and shall provide the documentation to the City for approval prior to transferring the annual administrative costs from GOEDC’s RLF Fund to another GOEDC Fund. 2. any interest earned within the RLF fund may be transferred to another GOEDC fund at GOEDC's discretion. Formatted: Space Before: 0.4 pt Formatted: List Paragraph, Justified, Right: 0.08", Line spacing: Multiple 1.02 li, Outline numbered + Level: 3 + Numbering Style: 1, 2, 3, … + Start at: 1 + Alignment: Left + Aligned at: 0.58" + Indent at: 0.83", Tab stops: 0.83", Left Formatted: List Paragraph, Right: 0.08", Outline numbered + Level: 3 + Numbering Style: 1, 2, 3, … + Start at: 1 + Alignment: Left + Aligned at: 0.58" + Indent at: 0.83", Tab stops: 0.83", Left 5 SECTION 3: ELIGIBILITY CONSIDERATIONS 3.1 ELIGIBLE AREA The area served by the Greater Oshkosh RLF program shall be within the corporate limits of the City of Oshkosh. Exceptions may be made by a two-thirds vote of the GOEDC Board of Directors for projects that occur in the communities contiguous to the City of Oshkosh with demonstrated significant benefit to the citizens of the City of Oshkosh. 3.2 ELIGIBLE APPLICANTS 1. Any viable private enterprise with at least two years of financial history seeking to grow operations in the City of Oshkosh. Exceptions to the requirement of two years of financial history may be made for those situations in which a compelling case can be made for such exceptions. 2. No member of the Common Council; GOEDC Board of Directors; the Revolving Loan Fund Committee; employee of GOEDC; or any other official, employee, or agent of the City who exercises decision-making functions or responsibilities in connection with the implementation of the Greater Oshkosh RLF program is eligible for financial assistance under this program. In addition, no Greater Oshkosh RLF loans shall be made which are in conflict with Section 946.13 of the Wisconsin Statutes (Private Interest in Public Contract Prohibited). 3. Applicants shall not be disqualified based on age, race, religion, color, handicap, sex, physical condition, development disability as defined in s. 51.01(5), sexual orientation or national origin. 3.3 INELIGIBLE APPLICANTS Greater Oshkosh RLF loans shall not be available for the following businesses: 1. Failing companies (bankruptcy reorganization, stage of foreclosure) 2. Start-up companies (less than two years of financial history) *Exceptions to the requirement of two years of financial history may be made for those situations in which a compelling case can be made for such exceptions. 3. Any entity not serving the interests of City of Oshkosh 3.4 ELIGIBLE ACTIVITIES Greater Oshkosh RLF loans shall be provided to eligible applicants for the following activities: 1. The acquisition of land, buildings, and/or fixed equipment 2. Inventory essential to the business operations Formatted: Font: 11 pt, Not Italic Formatted: Font: 14 pt 6 3. Site preparation, the construction and/or reconstruction of buildings, the rehabilitation of buildings including leasehold improvements, and/or the installation of fixed equipment 4. Clearance, demolition, or the removal of structures 5. Working capital 6. Research and development 7. Intellectual property 8. Employee training 9. Marketing of new products or its emergence into a new niche 10. Employee recruitment, retention and/or transfer 11. Interest rate buy-down with private sector lender 3.5 INELIGIBLE ACTIVITIES Due to the intentional enhanced flexibility of this program, the GOEDC RLF Committee reserves greater flexibility to determine eligible uses; hence, specific exclusions are limited to: 1. Refinancing or consolidating existing bank debt. 2. Reimbursement for expenditures made outside of the approved project scope. prior to loan approval. 2. 3. Residential building construction and/or reconstruction (unless such reconstruction is intended to convert the building to a business use). 4. Other activities that the RLF Committee may identify as inappropriate for the Greater Oshkosh RLF program. 3.6 MINIMUM REQUIREMENTS To be eligible for funding, a proposed project shall meet all of the following minimum requirements: 1. Private Funds Leveraged. One dollar of private sector investment shall be provided for each dollar of RLF investment. Private investment is defined as new equity injected and/or financing from private lending institutions or public sector loan programs other than the Greater Oshkosh RLF. The applicant contribution to the project will be determined by the private lending institution. On a selective basis the Greater Oshkosh RLF may participate at levels higher than one dollar for each dollar of private sector investment subject to demonstration of substantial project. In such cases, approval for the loan will be required by the GOEDC Board of Directors. Formatted: Indent: Hanging: 0.25", Space Before: 0 pt, Tab stops: Not at 0.83" Formatted: Not Highlight Formatted: List Paragraph, Space Before: 0 pt, Outline numbered + Level: 3 + Numbering Style: 1, 2, 3, … + Start at: 1 + Alignment: Left + Aligned at: 0.58" + Indent at: 0.83", Tab stops: Not at 0.83" Formatted: Font: 12.5 pt Formatted: Normal, Tab stops: 0.83", Left 7 2. Cost Per Job. A minimum of one full-time position as defined as 2,080 hours/year shall be created or retained for each $25,000 of RLF funds requested. On select cases, projects outside of the established cost per job parameter may be awarded with approval of the RLF Committee and justification of the exception provided in the quarterly report provided to the City. 3. Financial Feasibility and Business Viability. The applicant shall demonstrate that the proposed project is viable and that the business has the economic ability to repay the funds. 4. Compliance with Applicable Laws. Applicants shall comply with all applicable local, State and Federal laws and codes. 5. Project Completion. Each loan project completion timeline will be customized to the needs of the project and the discretion of the RLF committee. 8 SECTION 4: TERMS AND CONDITIONS 4.1 TERMS AND CONDITIONS Loan terms and conditions shall be structured on the basis of need and ability to repay and will be outlined in a commitment letter to the applicant. Minimum standards include the following: 1. Loan Amount. The amount of funds available for any single business enterprise shall range from a minimum of $25,000 to a maximum of $250,000. Requests for loan amounts outside of this range may be considered on a case-by-case basis, subject to review and approval by the RLF Committee. 2. Interest Rate. The interest rate on each loan shall be determined on a case-by-case basis by the Revolving Loan Fund Committee, balancing risk and return for City of Oshkosh, as well as applicable margins to cover associated costs. The interest rate may or may not be fixed for the life of the loan. 3. Loan Term. The specific term of the loan will be determined on a case by casecase-by-case basis, designed around generating maximum success and outcomes. The RLF Committee will use cucurrent RLF and industry standards as foundational guidelines. 4. Repayment. Deferral of principal payments may be provided, but will be determined on a case by casecase-by-case basis designed around generating maximum project success and outcomes. Payments will be made via direct automatic electronic withdrawal. 5. Prepayment. There are no prepayment penalties. 6. Collateral. Collateral requirements shall be determined on an individual basis by the Revolving Loan Fund Committee and may include:include mortgages on land and buildings, mortgages on personal residences, liens on machinery and equipment, liens on accounts receivable and inventory, and/or liens on the corporate assets of affiliated businesses, where appropriate. This collateral may be subordinated to private sector financial institutions participating in the RLF project, if required. Unlimited personal guarantees from the principals of the business who have 20 percent ownership or more shall be required, along with junior mortgages on personal residences. In addition, limited personal guarantees may be required for the owners of the be business who have less than 20 percent ownership. If personal guarantees are not feasible or acceptable, a higher interest rate may be charged. 7. Insurance Requirements. Businesses receiving loans for fixed assets may be required to maintain property-casualty insurance reflecting the market value of the financed property. For construction-related financing, builder’s risk coverage may be required for the amount of debt financing. In such cases, GOEDC and the City shall be listed as additional insured parties and as lender loss payee on the applicable policies. Businesses receiving loans for fixed assets shall be required to obtain property-casualty insurance for the appraised market value of the property being financed, and businesses receiving construction loans shall be required to have builder's risk insurance for the amount of the debt financing attendant to the project. GOEDC and the City shall be listed as an additional insured on all such insurance policies. Formatted: Font: Bold Formatted: Indent: Left: 0.82" 9 7. 8. Equity Requirements. The Greater Oshkosh RLF program may require an equity injection from the applicant for each Greater Oshkosh RLF loan, when appropriate. Consideration will be given for individuals that have made substantial equity commitments to the applicant business, as well as to the individuals who do not have sufficient financial resources to contribute to the Greater Oshkosh RLF project. Formatted: Font: 12.5 pt Formatted: Body Text, Left, Right: 0", Line spacing: single, No bullets or numbering, Tab stops: Not at 0.82" 10 9. Structure. The RLF Committee may offer multiple approaches with minimum standards, as noted in section 4.1, including the possibility of participation agreements with approved partners. 9. RLF Refinancing and Additional Financing. Refinancing an existing RLF loan may be considered to strengthen the borrower’s financial position, support project success, or improve overall loan management, and may include adjustments to repayment terms or interest rates. RLF funds are generally not intended to cover project cost overages beyond the original approved amount. All requests shall include lender confirmation demonstrating the justification for refinancing or additional financing. Requests will be reviewed on a case-by-case basis by the RLF Committee. Any approved refinanced loans must be documented in a new or amended loan agreement and comply with all applicable RLF policies. 10. Formatted: Outline numbered + Level: 3 + Numbering Style: 1, 2, 3, … + Start at: 1 + Alignment: Left + Aligned at: 0.58" + Indent at: 0.83" Formatted: Underline Formatted: No underline Formatted: Font: Not Bold Formatted: Indent: Left: 0.83", No bullets or numbering Formatted: Left, Line spacing: single 11 SECTION 5: APPLICATION PROCEDURES 5.1 INITIAL CONTACT Before applying, prospective Greater Oshkosh RLF applicants are required to meet with staff to review the program and receive assistance, as needed, in completing the application. All financial information will be stored securely with access limited to authorized personnel.Prior to submitting an application, all Greater Oshkosh RLF applicants must discuss the program with staff, who will provide assistance, as is necessary, in completing an Greater Oshkosh RLF application. All financial information shall be kept in a secured place with limited access by authorized personnel. 5.2 TIMING Applications may be submitted at any time during the calendar year. 5.3 PRIORITY Applications shall be reviewed in the order received and based on readiness for the proposed project to proceed. In those instances where the number of requests for Greater Oshkosh RLF funds exceeds available funding, Greater Oshkosh RLF applications shall be prioritized based upon: 1. Overall impact of project 2. Date of receipt of all requested application materials 3. Leveraging growth of existing businesses in City of Oshkosh 4. Relocation or attraction projects 5.4 LOAN APPLICATION Applicants shall submit an application using forms available from GOEDC that includes the following: 1. Greater Oshkosh RLF Application 2. Business Plan 3. Financial Statements Applicants must complete the application checklist to ensure all supporting documentation is included before submitting an application to GOEDC. 5.5 REVIEW PROCESS Specific steps in the review process include the following: 1. Preliminary Review. GOEDC shall review the application for completeness and verify that the proposed project meets the minimum requirements provided in Section 3.6. If the application is not complete, staff will inform the applicant of the deficiencies. Formatted: Indent: Left: 0.5" 12 2. Formal Review. The Revolving Loan Fund Committee shall meet to review an application within 30 days of the receipt of a completed application. 13 3. Negotiation of Terms. Upon acceptance by the Revolving Loan Fund Committee, staff shall contact the business to review and explain the terms of the loan. 4. Notice of Award. If the application is approved, a closing shall be scheduled to execute the necessary loan documents. All loan closings shall occur within 90 days of acceptance. The award of a Revolving Loan Fund loan does not warrant and/or guarantee approval of the project by the City of Oshkosh City Council or City of Oshkosh Planning Commission. The approval is only for the Revolving Loan Fund program. 5. Rejection of Award. If the application is not approved, staff shall notify the applicant in writing of the reasons for rejection and offer to meet with the applicant to explore ways to strengthen the loan request or to identify alternative funding sources. 14 SECTION 6: DISTRIBUTION OF FUNDS 6.1 LOAN PROCEDURES Prior to releasing funds, the following documentation shall be in place or provided at the appropriate time during the term of the loan. 1. Loan Approval. The Revolving Loan Fund Committee shall review and approve a complete application for each eligible applicant. 2. Loan Agreement. GOEDC or the designee shall prepare a loan agreement which shall be executed by Staff and/or the Chairman of the Revolving Loan Fund Committee, as well as the authorized representatives of the business. 3. Promissory Note. A promissory note shall be prepared by GOEDC or designee and signed by the authorized representatives of the business at the time of loan closing. The note shall be dated, reference the agreement between GOEDC and the business, and specify the amount and terms of the loan funds to be delivered. 4. Security. Mortgage and/or lien instruments and personal guarantees provided as security for all loans shall be prepared by GOEDC or designee and executed at the time of the loan closing. GOEDC or designee shall record all security instruments and place copies in the project file, as applicable, to include: a) Mortgage and/or security agreement b) UCC searches and filing c) Guarantee agreement d) Title insurance or letter report e) Construction disbursements f) Assignment of life insurance g) Property-casualty insurance binder h) Personal guarantee i) Other documentation as may be appropriate 5. Evidence of Permits. Documentation may be requested must be provided byfrom the applicant that all necessary permits, licenses and any other registrations required have been obtained by the applicant prior to the release of program funds. 6. Amortization Schedule. An amortization schedule shall be prepared by staff and forwarded to the loan recipient prior to closing and attached to both parties’ copies of the loan agreement. 7. Evidence of Program Expenditures. Documentation may be requested fromshall be provided by the applicant to evidence Greater Oshkosh RLF program expenditures prior to the release of funds. Documentation may include invoices or receipts for materials and supplies, purchase orders, final bills of sale, letters from lenders, and/or canceled checks. All required documentation shall be determined by staff and the applicant at the time of the loan 15 application in order to address the specific project needs. All documentation shall be reviewed and approved by staff. Staff shallmay also verify the installation of all fixed equipment, as appropriate. 8. Other Documentation. Documentation shall be provided by the applicant to evidence that all required permits, licenses, and registrations have been obtained prior to the release of RLF funds. As appropriate or necessary, the borrower may also be asked to provide the following documentation: a) Certificate of Status from the Department of Financial Institutions b) Articles of incorporation and by-laws c) A resolution or agreement to borrow funds d) Current financial statements e) Evidence of having secured other funds necessary for the project f) An environment analysis for real estate loans, if justified With the above documentation in place, the staff will schedule a loan closing. All documents will be executed before funds are disbursed, and mortgages and UCC Statements shall be recorded with the Register of Deeds, the Department of Financial Institutions and the City of Oshkosh. Copies of the loan closing documents and an amortization schedule shall be provided to the loan recipient, along with a loan letter approval document outlining the terms of the loan including closing and origination fees. Commented [KG1]: Duplicate language - See 6.1 (5.) Formatted: Indent: Left: 0.82", First line: 0" 16 SECTION 7: POST APPROVAL REQUIREMENTS 7.1 OBLIGATION OF LOAN RECIPIENT In addition to the terms and conditions of the loan, all borrowers must agree to comply with the following: 1. Not to discriminate on the basis of age, race, religion, color, handicap, sex, physical condition, development disability as defined in s. 51.01(5), sexual orientation, or national origin in any employment or construction activity related to the use of RLF fundsmonies. 2. To use Greater Oshkosh RLF fundsmonies only to pay the cost of services and materials necessary to complete the Greater Oshkosh RLF project or activity for which the funds were awarded. 3. To permit inspections by persons authorized by GOEDC of all projects and properties assisted with loan funds. Related project materials shall also be open to inspections which include, but may not be limited to: contracts, materials, equipment, payrolls, and conditions of employment. Requests for inspection shall be complied with by the borrower. Such inspections will occur at least annually. 4. To maintain records on the project that are necessary for the GOEDC to determine if the performance of the business complies with the terms of the loan agreement. Files shall be maintained as long as the loan is active or for at least three years after completion of the work for which the loan has been obtained, whichever is longer. 5. To submit the following documentation during the outstanding term of the Greater Oshkosh RLF loan: a. Quarterly financial statements that are certified by the borrower b. Annual financial statements of at least compilation quality by a certified public accountant c. Signed copies of corporate Federal income tax returns d. Evidence of loan use and job requirements by visual verification or documentation 6. To maintain property-casualty insurance for the property financed with Greater Oshkosh RLF moniesfunds for the term of the Greater Oshkosh RLF loan, if required. In such cases, GOEDC and the City shall be listed as lender loss payees on the policy. Where appropriate, key-person life insurance with a declining benefit equal to the outstanding loan balance may also be required, naming GOEDC and the City as beneficiaries.The City and GOEDC shall be listed as an additional insured on the policy. In addition, key-person life insurance coverage naming the City and GOEDC as a beneficiary, with a declining balance equal to the outstanding loan balance may be used where appropriate 6. 7. 8.7. To abide by all Federal laws, when applicable. These include, but may not be limited to: the Civil Rights Act of 1964; the Age Discrimination Act of 1975; the Contract Work Hours and Safety Standards Act; the Copeland “Anti-Kickback” Act; and, all regulations pursuant to Formatted: Not Highlight Formatted: Indent: Left: 0.83", No bullets or numbering 17 these Acts. 18 SECTION 8: PERFORMANCE MONITORING 8.1 PRIVATE LEVERAGE COMMITMENTS Staff shall monitor the use of the funds and expenditure of private leverage commitments. Documentation mayshall include invoices or receipts for materials and supplies, letters from lenders, final bills of sale, and/or cancelled checks. 8.2 JOB CREATION AND RETENTION Staff shall monitor the borrower’s progress in meeting agreed upon job creation or retention goals. Job outcomes may be verified through reasonable documentation provided by the borrower, such as payroll records or other employment information.Job creation shall be documented using before- and after-project payroll records provided by the borrower. 8.3 DEFAULT In the event the business is in default on any of the terms and conditions of the loan agreement, all sums due and owing, including penalties and clawbacks shall, at GOEDC's option, become immediately due and payable. Interest penalties and clawbacks are determined according to the “Impact” justifications made as part of the application and incorporated into the loan agreements. To exercise this option, staff shall provide a written notice to the business. The notice will specify the following: 1. The default 2. The action required to cure the default 3. A date, not less than 30 days from the date of the notice, by which the default shall be cured to avoid foreclosure or other collective action 4. Any penalties incurred as a result of the default Any decision to pursue legal action or additional collection measures in the event of an unresolved default shall be determined and voted on by the RLF Committee. 8.4 BAD DEBT WRITE-OFF When a loan is determined to be uncollectible, a bad debt write-off process shall be initiated. The RLF Committee shall review the loan and make a recommendation to the Greater Oshkosh EDC Finance Committee. Any write-off approved by the Finance Committee shall be presented to the GOEDC Board of Directors for final review and approval. 8.5 DEFERMENT The RLF Committee may consider temporary deferment of principal and/or interest payments for borrowers experiencing documented financial hardship. All deferment requests must be submitted in writing and will be reviewed on a case-by-case basis. Any approved deferment, including its terms and duration, is at the sole discretion of the RLF Committee. Formatted: List Paragraph, Outline numbered + Level: 2 + Numbering Style: 1, 2, 3, … + Start at: 1 + Alignment: Left + Aligned at: 0.07" + Indent at: 0.44" Formatted: List Paragraph, Indent: Left: 0.44" Formatted: Indent: Left: 0.44" Formatted: Indent: Left: 0.44", No bullets or numbering 19 SECTION 9: USE OF LOAN REPAYMENTS AND REPORTING 9.1 GREATER OSHKOSH RLF PROGRAM Repaid Greater Oshkosh RLF fundsmonies shall be deposited in the Greater Oshkosh RLF account and used in a manner consistent with the Greater Oshkosh RLF manual. A separate record for each loan shall be kept to account for all funds loaned. GO-EDC shall contract with a licensed certified public accountant (CPA) to conduct an annual financial audit of GO-EDC. GO-EDC will contract with a CPA to include the procedures listed below. A copy of the financial audit will be submitted by GO-EDC to the City annually by March 1st of each year. Audit Procedures: 1) GO-EDC would provide yearendyear-end financial statements for the RLFFL money. 2) An independent accountant would verify the year end bank account balance(s) and provide copies of the year end reconciliations. 3) An independent accountant would confirm outstanding loan balances directly with the borrowers and provide copies of the confirmations. 4) An independent accountant would confirm outstanding amounts payable to the City for agreement with City records. 5) A standard agreed upon procedures report would be prepared by the independent accountant indicating the findings of the procedures performed. 6) Test individual RLF account files for evidence of compliance with loan terms and conditions. a. The number of files to be tested annually will be mutually agreed upondetermined by GO- EDC based on the number of outstanding loans and previous audit historyand the City. The Revolving loan funds (RLFs) program was established with available cash balances from multiple TIF closures. To ensure accountability and transparency of these funds it is important to establish procedures in which program income (interest repayments) are secured and accounted for by GO EDC as well as the City. GO EDC shall establish a mechanism to document each repayment received from a loan recipientgrantee. Each repayment shall be recorded to separate the amount of principal and interest being repaid. All loan repayments shall be maintained in a separate bank account and not comingled with other cash funds at GO EDC. All revolving funds must be held in an interest bearing account, and interest paid on revolving fund balances must be remitted to the City of Oshkosh not less than annually.. GO EDC will be allowed to maintain a maximum balance of $50,000 of revolving loan funds and interest onsite to be utilized for expedited loan requiring expedited disbursement. Formatted: Highlight Formatted: Not Highlight Formatted: Not Highlight 20 Bi-annuallyQuarterly GO EDC shall submit a report which reconciles total amount of revolving loan funds issued from the City to GO EDC. This reconciliation shall include the total of outstanding loan balance(s), the 15 percent of RLF loan/origination fees (retained by GO EDC for administrative costs), and principal interest income currently being held by GO EDC. After this reconciliation is complete GO EDC will remit quarterlybi-annually to the City of Oshkosh all revolving loan funds which are above their maximum minimum balance in transfers of no less than $10,000.. All revolving loan funds shall be monitored on a regular basis to ensure that the money is actively being used for eligible activities. 21 SECTION 10: LOAN SERVICING 10.1 MONITORING GOEDC staff shall monitor each loan to ensure compliance with the loan terms and conditions and to monitor the financial health of the business to ensure continued repayment of the loan. The monitoring will also ensure that all recordkeeping requirements are met particularly with regard to the expenditure of matching funds. 10.2 RECORDKEEPING A loan servicing file shall be established and maintained for each loan recipient that includes: Loan Application File. The loan application file shall include: a. A copy of the RLF application b. Business plan documents c. Business plan financial statements, personal financial statements d. Other supporting loan information submitted to GOEDC, including all applicable correspondence e. A copy of the loan application summary with recommended actions regarding the application. These documents are secured in a locked and fireproof filing cabinet. Loan Closing File. The loan closing file shall include: a. All loan closing documents, including the note and other security instruments b. Certificates of insurance for builder’s risk, property-casualty, and life insurance, as applicable c. Documentation for job creation and retention, as applicable ThisPhysical files of primary documentation shall be placed in a locked, fireproof filing cabinet. Staff shall be involved in helping create and complete this file to ensure complete loan documentation. Copies of the loan closing documents and an amortization schedule shall be provided to the loan recipient, along with an invoice for loan application and origination fees. Digital Records and Retention. In addition to physical files, electronic versions of loan application, closing, and servicing documents shall be maintained in a secure digital filing system. Digital records shall be organized, access-controlled, and securely maintained. All loan files shall be retained for a minimum of seven (7) years following loan payoff, closure, or write- off. 1. Financial Management File. Greater Oshkosh RLF financial management records shall be maintained that include the following registers: a. Greater Oshkosh RLF Register: A record of all deposits and disbursements to and from the RLF, including funds used for RLF administration. Formatted: Indent: Left: 0", First line: 0" 22 b. Greater Oshkosh RLF Loan Repayment Register: A record of all repayments made by each business that has received a loan from the RLF, as well as the balance of repayments from all Greater Oshkosh RLF loans. This report will be reviewed at least quarterly by the RLF Committee. 23 b. c. Collection Register: A register for each loan that contains the business name, loan date, loan amount, terms, and date repayment begins. 2. “Tickler File”Loan Monitoring System. A monitoringtickler file system shall be established and maintained to ensure that loan repayments, financial information, the loan agreement, UCC updates, and other documentation requirements are tracked and obtained as required. The system will include the following monthly-coded index files: a. Expiration dates for property -casualty and/or life insurance policies b. Due dates for all financial statements c. Expiration dates for UCC Financing Statements, the reminder to update being at least 45 days prior to the expiration of the UCC filing on hand d. Scheduled dates of annual loan performance and covenant reviews e. Dates for site visits f. Confirmation ofDue dates for property tax payments g. Review dates for job monitoring, and h. Dates on which loan recipients will be notified of scheduled changes in the loan amortization scheduled per loan agreements 3. Financial Statement File. The financial statement file shall include the business’ quarterly and annual financial statements as required by the loan agreementcovenants with a statement indicating that staff reviewed the data. 4. Field Visit File. Staff shall makemay conduct periodic site visits to verify information in the progress report and financial statements. A summary of each site visit will be placed in the permanent file, including any information that can assist in rating the overall condition/risk of the loan. 5. Repayment Monitoring File. The repayment monitoring file shall include the loan amortization schedule and status of payments on the Greater Oshkosh RLF loan. Observations regarding concerns or problems shall be reported to the City and notations placed in the tickler file to remind staff of the need to provide continued monitoring. 6. Loan Review File. All loans shall be reviewed on an annual basis, and at such other times as may be deemed necessary by GOEDC and the City. The review will follow receipt of the fiscal year-end financial statements, the year-end progress reports, and site visits. A report on the loan review will be placed in the file Findings and staff notes from the loan file review shall be maintained and address the following, as applicable: timeliness of monthly payments; condition of collateral securing the loan and status of security documents; overall financial condition of the business; the presence of material liens or lawsuits; and violations of loan agreementcovenants and suggested corrective actions. If the business is experiencing problems, staff shall work with the loan recipient to identify actions that are needed to correct the identified deficiencies, including possible restructuring of the loan to improve cash flow within the business based on committee approval. If appropriate, staff shall arrange for business assistance, including services available through the University of Wisconsin- Extension, Small Business Development Center (SBDC), the Service Corp of Retired Executives (SCORE), and/or other entities having an interest in serving the needs of businesses. Formatted: No underline, Not Expanded by / Condensed by Formatted: Not Highlight Formatted: Not Highlight Formatted: Not Highlight 24 Attachment A Required Certification Statement The undersigned hereby: 1. Certifies that to the best of the applicant’s knowledge and belief, the information being submitted to GOEDC as part of the Greater Oshkosh RLF Program Application is true and correct. 2. Certifies that the applicant is in compliance with all laws, regulations, ordinances and orders of public authorities applicable to it. 3. Certifies that the applicant is not in default under the terms and conditions of any grant or loan agreements, leases, or financing agreements with its other creditors. 4. Certifies that GOEDC is authorized to obtain a credit check and Dun and Bradstreet on the applicant, the business and/or the individual(s). 5. Certifies that the applicant has disclosed and will continue to disclose any occurrence or event that could have an adverse material on the project. Adverse materials includes but is not limited to lawsuits, criminal or civil actions, bankruptcy, proceedings, regulatory intervention or inadequate capital to complete the project. 6. Applicant requests that GOEDC treat the following items, if provided, as TRADE SECRET: Yes No NA A. Personal financial statements. □ □ □ B. Personal or business tax returns. □ □ □ C. Historical business financial statements. □ □ □ D. Business financial projections. □ □ □ E. Business Plan □ □ □ F. Other □ □ □ Signature: (Applicant) Date: Name: Date: (Applicant) 1 GREATER OSHKOSH CAPITAL CATALYST FUND PROGRAM MANUAL Revised: July 7, 2016 Revised April 14, 2020 Revised December 15, 2025 100 111 N. Main St. Suite 1204, Oshkosh, WI 54901 Telephone: (920) 230-3321 www.GreaterOshkoshgreat eroshkosh.com 2 TABLE OF CONTENTS Page FOREWORD SECTION 1: GENERAL PROVISIONS 1.1 PURPOSE 3 4 1.2 OBJECTIVES 44 1.3 AMENDMENTS 4 SECTION 2: ADMINISTRATION 2.1 LOAN REVIEW COMMITTEE 5 2.2 MEETINGS 5 2.3 RECORDS 5 2.4 LOAN FEES 6 2.5 FUND DEVELOPMENT/INVESTMENTS 6 SECTION 3: ELIGIBILITY CONSIDERATIONS 3.1 ELIGIBLE AREA 7 3.2 INVESTMENT/SELECTION CRITERIA 7 3.3 ELIGIBLE APPLICANTS 7 3.4 INELIGIBLE APPLICANTS 8 3.5 ELIGIBLE ACTIVITIES 8 3.6 INELIGIBLE ACTIVITIES 8 3.7 MINIMUM REQUIREMENTS 8 3.8 TYPES OF AWARDS 9 SECTION 4: TERMS AND CONDITIONS 4.1 TERMS AND CONDITIONS 10 SECTION 5: APPLICATION PROCEDURES 5.1 INITIAL CONTACT 12 5.2 TIMING 12 5.3 PRIORITY 12 5.4 LOAN APPLICATION 12 5.5 REVIEW PROCESS 13 SECTION 6: DISTRIBUTION OF FUNDS 6.1 LOAN PROCEDURES 14 6.2 GRANT PROCEDURES 15 SECTION 7: POST APPROVAL REQUIREMENTS 7.1 OBLIGATION OF LOAN RECIPIENT 16 SECTION 8: PERFORMANCE MONITORING 17 8.1 PRIVATE LEVERAGE COMMITMENTS 17 8.2 DEFAULT 17 SECTION 9: USE OF LOAN REPAYMENTS AND REPORTING 9.1 GREATER OSHKOSH CAPITAL CATALYST PROGRAM 18 SECTION 10: LOAN SERVICING 10.1 MONITORING 19 10.2 RECORDKEEPING 19 ATTACHMENT A REQUIRED CERTIFICATION STATEMENT 21 Formatted: Indent: Left: 0" Formatted: Indent: Left: 0", Line spacing: single Formatted: Indent: Left: 0" 3 FOREWORD In 2016, the Greater Oshkosh Economic Development Corporation and the City of Oshkosh, after two successful years of the Greater Oshkosh Revolving Loan Fund, recognized the need for a targeted funding initiative designed to assist start upsstart-ups and entrepreneurs in greater Oshkosh, or looking to locate in Greater Oshkosh. The Capital Catalyst Fund was developed with funds reallocated from the Greater Oshkosh Revolving Loan Fund and funding from the Wisconsin Economic Development Corporation (WEDC). The fund can be used as a grant or a loan and to be used for businesses engaged in specific sectors with strong impact and growth trajectory in the City of Oshkosh. Impact, for the purpose of this program, is defined as any growth activity that supports significant return to the taxpayers contributes positive economic impact for the of City of Oshkosh. This manual contains the Capital Catalyst Fund policies and procedures that have been adopted locally to govern the use of these funds. For further assistance and guidance, please feel free to contact: Greater Oshkosh Economic Development Corporation (GOEDC) 2380 State Road 44, 111 N. Main Street Suite B204, Oshkosh, WI 549041 Telephone: (920) 230-3321 www.GgreaterOoshkosh.com 4 SECTION 1: GENERAL PROVISIONS 1.1 PURPOSE The purpose of the policies and procedures contained in this manual are to outline the nature and scope of the funds and how they may be used as seed funds. The policy manual will be collectively referred to as the Capital Catalyst Fund. The Fund will make grants, debt and equity investments in start upstartup and early stageearly-stage businesses. Funds will be invested into innovation basedinnovation-based businesses located in, or those that will locate within, the City of Oshkosh or those businesses having a direct effect upon the local economic well-being of the City. Industry sectors of focus will include, but are not limited to: Advanced Manufacturing/Aerospace, Information Systems/Software, Agriculture/Food Processing, Medical Devices and Research, and Biosciences and Energy. The fund will not work with businesses whose primary market is direct consumer purchased retail, restaurant or hospitality industry sectors. 1.2 PROGRAM OBJECTIVES Seed Capital Fund awards made available through this program are intended to meet the following objectives: 1. To assist with the creation of innovation basedinnovation-based investment companies who are in the early stages of development or the start upstartup phase. 2. To encourage the creation and retention of quality jobs which provide a wage appropriate to the skills and experience of the local workforce. 3. To encourage the leveraging of the existing Revolving Loan Fund with the City of Oshkosh in the form of mixed asset investment particularly in the area of innovation technology. 4. To establish the fund as evergreen within five years for the long term financing of this program. 5.4.To assist in the relocation or attraction of new businesses and capital to increase the tax base. 6.5.To target opportunities that are in alignment with the Greater Oshkosh Economic Development Corporation (GOEDC) strategic plan. 1.3 AMENDMENTS The Greater Oshkosh Economic Development Corporation may from time to time amend the policies and procedures contained in this document. Any such changes shall be inare subject to alignment with the the contracted guidelines and written approval by the Wisconsin Economic Development Council (WEDC) and with consent of the Oshkosh City Council. 5 SECTION 2: ADMINISTRATION 2.1 LOAN REVIEW COMMITTEE 1. The City of Oshkosh Common Council (City) has designated the Revolving Loan Fund Committee of the Greater Oshkosh Economic Development Corporation (GOEDC) and its staff as responsible for the administration, monitoring and promotion of the Capital Catalyst program. GOEDC shall also be responsible for identifying potential businesses who may take advantage of the Capital Catalyst program, pricing and appraising development opportunities, the review of Capital Catalyst requests and their related consultative and technical services. 2. The Revolving Loan Fund Committee shall be responsible for funding decisions relative to Capital Catalyst loans/grants. 3. The Revolving Loan Fund Committee shall have the authority to make policy recommendations for the administration of the Capital Catalyst program. Quarterly activity reports shall be provided to the City Council that contain information referenced in section 2.3. 4. The Chief Executive Officer of GOEDC or designee (hereinafter called "staff") shall be responsible for the day-to-day administration of the Greater Oshkosh Capital Catalyst program. GOEDC is responsible for explaining the Greater Oshkosh Capital Catalyst program to prospective applicants, providing written information, assisting applicants in completing applications, processing requests for financing, and, where necessary and appropriate, counseling and guiding loan applicants to other more appropriate technical and financial resources when the loan applicant has needs that cannot be met through the Greater Oshkosh Capital Catalyst program. 5. GOEDC shall periodically, but no less than annually, review financial statements and loan amortization schedules for Greater Oshkosh Capital Catalyst loan recipients. GOEDC is responsible for the maintenance of all records for the Greater Oshkosh Capital Catalyst Program. 6. GOEDC shall prepare all loan agreements, review all promissory notes and mortgage or lien instruments, and record Greater Oshkosh Capital Catalyst security instruments. Staff, with guidance from the Revolving Loan Fund Committee and legal counsel shall negotiate, prepare and execute on matters of default. 2.2 MEETINGS Loan review meetings shall be held by the Revolving Loan Fund Committee on an as-needed basis. A majority of the Revolving Loan Fund Committee in attendance at a meeting constituting a quorum shall be required for official committee action. 2.3 RECORDS Records of GOEDC, as a private contractor, shall not be deemed public records and GOEDC may promise confidentiality of its records to those persons with which it deals. However, GOEDC and the City agree that the following information is not confidential as to any project funded: amount of funding; name and address of party to which funding was provided; the terms and conditions of the funding agreement; the purpose of the funding; the public benefit; jobs impacted; and the total project budget. Additionally, any aging, delinquency or “loan status” reports filed by GOEDC may contain 6 specific loan status information for projects. Written records shall be maintained in appropriate files located in a locked and fireproof place with limited access by authorized personnel. 2.4 LOAN FEES 1. Pre-Closing Fees include but are not limited to: These funds are used to pay for administrative costs associated with the Greater Oshkosh Capital Catalyst program. 2.1. a) Loan Application Closing Fee: GOEDC shall require a non-refundable loan applicationclosing fee of $250 to be paid at the time of the loan applicationclosing. The application fee may be waived at the sole discretion of the Revolving Loan Fund Committee. b) Loan Origination Fee: GOEDC shall require a loan origination fee of up to 1 percent of the Capital Catalyst loan amount to be paid at the time of the loan closing. c) Legal and Other Fees: Payment of all legal and other fees and or costs incurred by GOEDC forin connection with the Capital Catalyst loan closing must be paid on or before the closing in a manner agreeable to both parties. These funds are used to pay for administrative costs associated with the Greater Oshkosh Capital Catalyst program. GOEDC reserves the right to modify any of the fees listed herein at the discretion of its Chief Executive Officer, based on the needs and circumstances of the project. 3. Post-Closing FeesUse of Interest Earnings: On an annual basis, uUp to 15 percent of the interest earned on the outstanding Capital Catalyst loans repayments may be used for GOEDC Capital Catalyst administrative costs. No principal repayments shall be used for administrative costs. The iInterest payments accrue from all outstanding Capital Catalyst loans. GOEDC’s aAdministrative costs may include personnel costs and other direct expenses relatedassociated towith administering the Capital Catalyst program. GOEDC shall document the annual administrative costs and shall provide the documentation to the City for approval prior to transferring the annual administrative costs from GOEDC’s Capital Catalyst Fund to another GOEDC Fund. 2. any interest earned with the Capital Catalyst fund may be transferred to another GOEDC fund at GOEDC’s discretion. 2.5 FUND DEVELOPMENT/INVESTMENTS The funds for the Capital Catalyst I Fund were provided from the following sources: A grant of $125,000 from the Wisconsin Economic Development Corporation Matching funds of $125,000 from the City of Oshkosh Revolving Loan Fund Funds for the Capital Catalyst II Fund were provided from the following sources: A grant of $125,000 from the Wisconsin Economic Development Corporation Matching funds of $125,000 from the City of Oshkosh Revolving Loan Fund ($70,000) and remaining assets from Chamco, Inc. ($55,000) Loan repayments (principal, interest, and equity disbursements) will be returned to the Capital Catalyst Fund for continued growth and disbursement. The Capital Catalyst Fund will follow WEDC program guidelines and provide a minimum of one- third of the Capital Catalyst Fund as grants, not to exceed $125,000. The remaining two-thirds will be used to provide capital investments that is in the best interest of the applicant, as well as in the best interest of making the Capital Catalyst Fund evergreen. Formatted: List Paragraph, Indent: Left: 0.75", Right: 0.25", Line spacing: Multiple 1.02 li Formatted: List Paragraph, Indent: Left: 0.75", Right: 0.25" Formatted: Indent: Left: 1.5", No bullets or numbering Formatted: Font: 11 pt Formatted: Font: 11 pt Formatted: Font: 11 pt Formatted: List Paragraph, Right: 0.28" 7 The returns on the investments will be reinvested in the Capital Catalyst Fund and will be reviewed by the staff and Revolving Loan Fund Committee on a regular basis to ensure the funds are growing and being utilized effectively to ensure continued entrepreneurial growth in the Oshkosh community. The information on the investment returns will be reported to WEDC and the City of Oshkosh on a regular basis. The Capital Catalyst Fund is capitalized through a combination of state and local funding sources. Program funds have been provided through grants awarded by the Wisconsin Economic Development Corporation (“WEDC”) and matched by locally administered resources, including the City of Oshkosh Revolving Loan Fund and other remaining program funds from prior economic development initiatives. These combined funds are used to support Capital Catalyst loan and grant activities in accordance with applicable program guidelines and funding agreements. Loan repayments, including principal, interest, and any applicable equity-related disbursements shall be returned to the Capital Catalyst Fund for continued reinvestment and program sustainability. All returned funds shall remain within the Capital Catalyst Fund and be used to support future lending and entrepreneurial activity. The Capital Catalyst Fund may also provide grants at the discretion of the Revolving Loan Fund Committee and in alignment with contracted requirements established by WEDC and other applicable funding partners. Fund balances, returns, and overall investment performance shall be reviewed on a regular basis by staff and the Revolving Loan Fund Committee to ensure funds are being utilized effectively and positioned for long-term program growth. Information related to fund activity, balances, and returns shall be reported to WEDC and the City of Oshkosh in accordance with applicable reporting requirements. 8 SECTION 3: ELIGIBILITY CONSIDERATIONS 3.1 ELIGIBLE AREA The area served by the Greater Oshkosh Capital Catalyst program shall be within the corporate limits of the City of Oshkosh. Exceptions may be made by a two-thirds vote of the GOEDC Board of Directors for projects that occur in the communities contiguous to the City of Oshkosh with demonstrated significant benefit to the citizens of the City of Oshkosh. 3.2 INVESTMENT/SELECTION CRITERIA In addition to reviewing the business structure and financial soundness of the applicant, the following criteria will be used when reviewing applicants: 1. Will they stay in the greater Oshkosh area throughout the life of the investment? 2. Will they create and retain jobs? 3. Will the project result in a positive economic impact to the taxpayers in the City of Oshkosh and Winnebago County? 4. Will they assist in attracting additional businesses and capital to increase the tax base? The Capital Catalyst Fund will be looking to make sound seed capital investments in local businesses. The staff and Revolving Loan Fund Committee will not be looking to invest in a certain number of businesses per year, butyear but will be looking at the scalability/workforce impact/growth potential of the applicant. 3.3 ELIGIBLE APPLICANTS 1. Any viable private enterprise planning to start itstheir business in the City of Oshkosh, including early- stage or growth-orientated businesses with limited operating history, generally less than two years of financial statements. 2. No member of the Common Council; GOEDC Board of Directors; the Revolving Loan Fund Committee; employee of GOEDC; or any other official, employee, or agent of the City who exercises decision-making functions or responsibilities in connection with the implementation of the Greater Oshkosh Capital Catalyst program is eligible for financial assistance under this program. In addition, no Greater Oshkosh Capital Catalyst loans shall be made which are in conflict with Section 946.13 of the Wisconsin Statutes (Private Interest in Public Contract Prohibited). 3. Applicants shall not be disqualified based on age, race, religion, color, handicap, sex, physical condition, development disability as defined in s. 51.01(5), sexual orientation or national origin. 4. With exceptions, funding will be primarily targeted to applicants from the Capital Catalyst Fund that fall under the following target sectors of industry: a. Advanced Manufacturing/Aerospace b. Information Systems/Software c. Agriculture/Food Processing d. Medical Devices and Research e. BiosciencesBioscience and Energy 9 3.4 INELIGIBLE APPLICANTS Greater Oshkosh Capital Catalyst loans/grants shall not be available for the following businesses: 1. Any entity not serving the interests of City of Oshkosh 1. 2. Ineligible industry sectors are as follows: (exceptions may be considered on a case-by-case basis, subject to review and approval by the RLF Committee): 3.2. a. Real Estate b. Retail c. Hospitality d. Restaurants 3.5 ELIGIBLE ACTIVITIES Allowable investments from theGreater Oshkosh Capital Catalyst loan funds shall be provided to eligible applicants for the following activitiesFund include: 1. Acquisition of land, buildings, and fixed equipment 2. Feasibility studies, consulting fees, legal fees associated with project development 3. Site preparation and construction or reconstruction of buildings (including leasehold improvements) 4. Installation of fixed equipment 5. Working capital for inventory and direct labor costs 6. Marketing of new products/emergence into new markets 7. Other activities that the Revolving Loan Fund Committee may identify during the administration of the program 3.6 INELIGIBLE ACTIVITIES Ineligible use of funds includes: 1. Refinancing or consolidating ofconsolidating existing bank debt 2. Reimbursement for expenditures made prior to application approval, unless previously negotiatedoutside of the approved project scope. 3. Specialized equipment that is not essential to the business operation 4. Residential building construction and/or reconstruction (unless such reconstruction is intended to convert the use of the residential building to a business or industrial operationuse. 5. Routine maintenance 6. Other activities that the Revolving Loan Fund Committee may identify during the administration of the program 3.7 MINIMUM REQUIREMENTS To be eligible for funding, a proposed project shall meet all of the following minimum requirements: 1. Private Funds Leveraged. One dollar of private sector investment or collateral shall be provided for each dollar of Capital Catalyst investment. Private investment is defined as new equity injected and/or financing from private lending institutions or public sector loan programs other than the Greater Oshkosh Capital Catalyst Fund. The applicant contribution to the project will be determined by the private lending institution. [Not applicable to grant awards.] Formatted: Indent: Left: 0.75", Hanging: 0.25" Formatted: List Paragraph, Indent: Left: 0.75" 10 On a selective basis the Greater Oshkosh Capital Catalyst may participate at levels higher than one dollar for each dollar of private sector investment subject to demonstration of substantial project. In such cases, approval forof the loan will be required by the GOEDC Board of Directors. 11 2. Cost Per Job. A minimum of one full-time position as defined as 2,080 hours/year shall be created or retained for each $25,000 of Capital Catalyst funds requested. On select cases, projects outside of the established cost per job parameters may be awarded with approval of the RLF Committee and justification of the exception provided in the quarterly report provided to the City. 2.3. Financial Feasibility and Business Viability. The applicant shall demonstrate that the proposed project is viable and that the business has the reasonable potential to repay the funds. 3.4. Compliance with Applicable Laws. Applicants shall comply with all applicable local, State and Federal laws and codes. 4.5. Project Completion. Each loan project completion timeline will be customized to the needs of the project and the discretion of the Revolving Loan Fund Committee. 3.8 TYPES OF AWARDS The Revolving Loan Fund Committee will recommend that funds be awarded to an applicant in one or more of three ways. They are: 1. Direct grant of funds, with no required repayment. Grant eligibility is limited to recipients of the Capital Catalyst loan program, and a grant shall not be awarded without a Capital Catalyst loan commitment. 1. 2. An investment of funds where the Capital Catalyst Fund takes an equity position within the company as a form of repayment of the loan. The equity position may be no more than 19% of the total equity. 2. 3. A loan evidencedthat contains by an amortization schedule with requireding payments of both principal and interest. A balloon payment may be negotiated and included in as part of the initial loan agreement.. 4.3. A deferral of initial loan payments may be negotiated in order to assist the business in its start up phase. Formatted: Font: Georgia, Underline Formatted: Font: Georgia Formatted: Font: Cambria, No underline, Font color: Black Formatted: Indent: Left: 1", No bullets or numbering Formatted: Indent: Left: 0.75" Formatted: Indent: Left: 0.75", Hanging: 0.25" 12 SECTION 4: TERMS AND CONDITIONS 4.1 4.1 TERMS AND CONDITIONS Loan terms and conditions shall be structured on the basis of need and ability to repay and will be outlined in a commitment letter to the applicant. Minimum standards include the following: 1. Grant Amount. Grants will be limited to $10,000 per entity. These grants do not have a repayment component. The grant amount can exceed $10,000 per entity if approved by a two-thirdsthird vote of the GOEDC Board of Directors. 2. Loan Amount. The amount of funds available for any single business enterprise shall range from a minimum of $10,000 to a maximum of $100,000. Requests for loan amounts outside of this range may be considered on a case-by-case basis, subject to review and approval by the RLF Committee. 3. Interest Rate. The interest rate on each loan shall be determined on a case-by-case basis by the Revolving Loan Fund Committee, balancing risk and return for City of Oshkosh, as well as applicable margins to cover associated costs. The interest rate may or may not be fixed for the life of the loan. 4. Loan Term. The specific term of the loan will be determined on a case by casecase-by-case basis, designed around generating maximum success and outcomes. The Revolving Loan Fund Committee will use current Revolving Loan Fund and industry standards as foundational guidelines. 5. Repayment. Deferral of principal payments may be provided, butprovided but will be determined on a case by casecase-by-case basis designed around generating maximum project success and outcomes. Payments will be made via direct automatic electronic withdrawal. 6. Prepayment. There are no prepayment penalties. 7. Collateral. Collateral requirements shall be determined on an individual basis by the Revolving Loan Fund Committee and may include:include mortgages on land and buildings, mortgages on personal residences, liens on machinery and equipment, liens on accounts receivable and inventory, and/or liens on the corporate assets of affiliated businesses, where appropriate. This collateral may be subordinated to private sector financial institutions participating in the Capital Catalyst Fund, if required. Unlimited personal guarantees from the principals of the business who have 20 percent ownership or more shall be required, along with junior mortgages on personal residences. In addition, limited personal guarantees may be required for the owners of the business who have less than 20 percent ownership. If personal guarantees are not feasible or acceptable, a higher interest rate may be charged. 8. Insurance Requirements. Businesses receiving loans for fixed assets shallmay be required to obtainmaintain property-casualty insurance reflecting the for the appraised market value of the property being financed property., For construction-related financing, and businesses receiving construction loans builder’s risk coverage may be shall be required to have builder's risk insurance for the amount of the debt financing attendant to the project. In such cases, GOEDC and the City shall be listed as an additional insured parties on all such insurance policiesand as lender loss payee on the applicable policies.. 9. Equity Requirements. The Greater Oshkosh Capital Catalyst Fund may require an equity injection from the applicant for each Greater Oshkosh Capital Catalyst loan, when appropriate. Consideration Formatted: Indent: Left: 0.24", No bullets or numbering 13 will be given forto individuals that have made substantial equity commitments to the applicant business, as well as to the individuals who do not have sufficient financial resources to contribute to the Greater Oshkosh Capital Catalyst projectFund. 14 10. Structure. The Revolving Loan Fund Committee may offer multiple approaches with minimum standards, as noted in section 4.1, including the possibility of participation agreements with approved partners. 11. Capital Catalyst Refinancing and Additional Financing. Refinancing an existing Capital Catalyst loan may be considered to strengthen the borrower’s financial position, support project success, or improve overall loan management, and may include adjustments to repayment terms or interest rates. Capital Catalyst funds are generally not intended to cover project cost overages beyond the original approved amount. All requests shall include lender confirmation demonstrating the justification for refinancing or additional financing. Requests will be reviewed on a case-by-case basis by the RLF Committee. Any approved refinanced loans must be documented in a new or amended loan agreement and comply with all applicable RLF policies. Formatted: Underline 15 SECTION 5: APPLICATION PROCEDURES 5.1 INITIAL CONTACT Before applying, prospective Greater Oshkosh Capital Catalyst applicants are required to meet with staff to review the program and receive assistance as needed, in completing the application. All financial information will be stored securely with access limited to authorized personnel. Prior to submitting an applicationapplying, all Greater Oshkosh Capital Catalyst applicants must discuss the program with staff, who will provide assistance, as is necessary, in completing a Greater Oshkosh Capital Catalyst application. All financial information shall be kept in a securedsecure place with limited access by authorized personnel. 5.2 TIMING Applications may be submitted at any time during the calendar year. 5.3 PRIORITY Applications shall be reviewed in the order received and based on readiness for the proposed project to proceed. In those instances where the number of requests for Greater Oshkosh Capital Catalyst funds exceeds available funding, Greater Oshkosh Capital Catalyst applications shall be prioritized based upon: 1. Overall impact of project 2. Date of receipt of all requested application materials 3. Leveraging growth of existing businesses in City of Oshkosh 4. Relocation or attraction projects 5.4 LOAN APPLICATION Applicants shall submit an application using forms available from GOEDC that includes the following: 1. Greater Oshkosh Capital Catalyst Application 2. Business Plan 3. Financial Statements Applicants must complete the application checklist to ensure all supporting documentation is included before submitting an application to GOEDC. Supporting documents shall include the following information: 1. Applicants will be expected to fill out the Capital Catalyst Fund application (to be developed) that will include the following: 2.1. Business Description: A written description of the business including: a. A brief history of the existing or proposed business, including when it started or is to start, type of operation, legal structure, market and products b. Potential markets and customers 16 c. Resumes of each principal associated with the business including number of years experienceyears’ experience in the business, educational background, and role in the business d. A financial history, if available, of the business including balance sheets, profit/loss statements, and cash flow statements. Personal income taxes for the past three years may also be required. 17 3.2. Funding Sources: A detailed description of the sources and uses of the funds needed for the project, including Capital Catalyst funds, private sector funds, equity, etc. 4.3. Projected Expenditures: A detailed summary of any and allall uses of the total sources of funding, including a budgetbudget and capital expenditures. In addition, copies of executed or proposed lease agreements may be required toshould also be submitted.mitted. 5.4.Projections. Provide pro formas (a balance sheet, income statement and cash flow statement) covering a three-year period based on the assumption that the business will obtain the requested award from the Capital Catalyst Fund. Additional Information. Additional information may be requested by the Selection/Investment Committee or the Fund Manager. 5.5 REVIEW PROCESS Specific steps in the review process include the following: 1. Preliminary Review. GOEDC shall review the application for completeness and verify that the proposed project meets the minimum requirements provided in Section 3.67. If the application is not complete, staff will inform the applicant of the deficiencies. 2. Formal Review. The Revolving Loan Fund Committee shall meet to review an application within 30 days of the receipt of a completed application. 3. Negotiation of Terms. Upon acceptance by the Revolving Loan Fund Committee, staff shall contact the business to review and explain the terms of the loan. 4. Notice of Award. If the application is approved, a closing shall be scheduled to execute the necessary loan documents. All loan closings shall occur within 90 days of acceptance. The award of a Capital Catalyst Fund loan and/or grant does not warrant or guarantee approval of the project by the City of Oshkosh City Council or City of Oshkosh Planning Commission. The approval is only for the Capital Catalyst Fund program. 5. Rejection of Award. If the application is not approved, staff shall notify the applicant in writing of the reasons for rejection and offer to meet with the applicant to explore ways to strengthen the loan request or to identify alternative funding sources. 18 SECTION 6: DISTRIBUTION OF FUNDS 6.1 LOAN PROCEDURES Prior to releasing funds, the following documentation shall be in place or provided at the appropriate time during the term of the loan. 1. Loan Approval. The Revolving Loan Fund Committee shall review and approve a complete application for each eligible Capital Catalyst applicant. 2. Loan Agreement. GOEDC or the designee shall prepare a loan agreement which shall be executed by Staff and/or the Chairman of the Revolving Loan Fund Committee, as well as the authorized representatives of the business. 3. Promissory Note. A promissory note shall be prepared by GOEDC or designee and signed by the authorized representatives of the business at the time of loan closing. The note shall be dated, reference the agreement between GOEDC and the business, and specify the amount and terms of the loan funds to be delivered. 4. Security. Mortgage and/or lien instruments and personal guarantees provided as security for all loans shall be prepared by GOEDC or designee and executed at the time of the loan closing. GOEDC or designee shall record all security instruments and place copies in the project file, as applicable, to include: a) Mortgage and/or security agreement b) UCC searches and filing c) Guarantee agreement d) Title insurance or letter report e) Construction disbursements f) Assignment of life insurance g) Property-casualty insurance binder h) Personal guarantee i) Other documentation as may be appropriate 5. Evidence of Permits. Documentation mustmay be providedrequested byfrom the applicant that all necessary permits, licenses and any other registrations required have been obtained by the applicant prior to the release of program funds. 6. Amortization Schedule. An amortization schedule shall be prepared by staff and forwarded to the loan recipient prior to closing and attached to both parties’ copies of the loan agreement. 7. Evidence of Program Expenditures. Documentation shall be providedmay be requested from by the applicant to evidence Greater Oshkosh Capital Catalyst program expenditures prior to the release of funds. Documentation may include invoices or receipts for materials and supplies, purchase orders, final bills of sale, letters from lenders, and/or canceled checks. All required documentation shall be determined by staff and the applicant at the time of the loan application in order to address the specific project needs. All documentation shall be reviewed and approved by staff. Staff shall also verify the installation of all fixed equipment. 19 8. Other Documentation. Documentation shall be provided by the applicant to evidence that all required permits, licenses, and registrations have been obtained prior to the release of Capital Catalyst funds. As appropriate or necessary, the borrower may also be asked to provide the following documentation: a) Certificate of Status from the Department of Financial Institutions b) Articles of incorporation and by-laws c) A resolution or agreement to borrow funds d) Current financial statements e) Evidence of having secured other funds necessary for the project f) An environment analysis for real estate loans, if justified With the above documentation in place, the staff will schedule a loan closing. All documents will be executed before funds are disbursed, and mortgages and UCC Statements shall be recorded with the Register of Deeds, the Department of Financial Institutions and the City of Oshkosh. Copies of the loan closing documents and an amortization schedule shall be provided to the loan recipient, along with a loan letter approval document outlining the terms of the loan including closing and origination fees. 6.2 GRANT PROCEDURES Grant funding is available only in connection with an approved Capital Catalyst loan. Accordingly, in most cases, the procedures and documentation requirements for grants shall mirror those set forth in Section 6.1 (Loan Procedures) and must be satisfied prior to the disbursement of any grant funds, as determined by GOEDC staff. Prior to releasing funds, the following documentation must be in place or provided at the appropriate time regarding the grant. In addition to the applicable loan requirements, the following grant-specific documentation shall be required prior to the disbursement of grant funds. 1. Notice of Award. The Revolving Loan Fund Committee shall review and approve a complete application for each eligible Capital Catalyst applicant prior to issuing a grant award. 2. Grant Agreement. GOEDC or itsthe designee shall prepare a grant agreement which shall be executed by Staff and/or the Chairman of the Revolving Loan Fund Committee, as well as the authorized representatives of the business. Evidence of Permits. Documentation must be provided by the applicant that all necessary permits, licenses and any other registrations required have been obtained by the applicant prior to the release of program funds. Evidence of Program Expenditures. Documentation shall be provided by the applicant to evidence that all required permits, licenses, and registrations have been obtained prior to the release of Capital Catalyst funds. As appropriate or necessary, the borrower may also be asked to provide the following documentation: Certificate of Status from the Department of Financial Institutions Articles of incorporation and by-laws A resolution or agreement to borrow funds Current financial statements Evidence of having secured other funds necessary for the project An environment analysis for real estate loans, if justified Formatted: Body Text, Indent: Left: 0.75", Space Before: 0 pt Formatted: Underline 20 Upon satisfaction of all applicable loan and grant requirements, the Fund Administrator shall schedule a grant closing. All required documents must be fully executed prior to the disbursement of the grant funds. With the above documentation in place, the Fund Administrator will schedule a Grant closing. All documents will be executed before funds are disbursed. 21 SECTION 7: POST APPROVAL REQUIREMENTS 7.1 OBLIGATION OF LOAN RECIPIENT In addition to the terms and conditions of the loan, all borrowers must agree to comply with the following: 1. Not to discriminate on the basis of age, race, religion, color, handicap, sex, physical condition, development disability as defined in s. 51.01(5), sexual orientation, or national origin in any employment or construction activity related to the use of Capital Catalyst monies. 2. To use Greater Oshkosh Capital Catalyst monies only to pay the cost of services and materials necessary to complete the Greater Oshkosh Capital Catalyst project or activity for which the funds were awarded. 3. To permit inspections by persons authorized by GOEDC of all projects and properties assisted with loan funds. Related project materials shall also be open to inspections which include, butinclude but may not be limited to:to contracts, materials, equipment, payrolls, and conditions of employment. Requests for inspection shall be complied with by the borrower. Such inspections will occur at least annually. 4. To maintain records on the project that are necessary for GOEDC to determine if the performance of the business complies with the terms of the loan agreement. Files shall be maintained as long as the loan is active or for at least three years after completion of the work for which the loan has been obtained, whichever is longer. 5. To submit the following documentation during the outstanding term of the Greater Oshkosh Capital Catalyst loan: a. Quarterly financial statements that are certified by the borrower a.b. Annual financial statements of at least compilation quality by a certified public accountant b.c. Signed copies of corporate Federal income tax returns c.d. Evidence of loan use and job requirements by visual verification or documentation 6. To maintain property-casualty insurance for the pproperty financed with Greater Oshkosh Capital Catalyst fundsmonies for the term of the Greater Oshkosh Capital Catalyst loan, if required. In such cases, GOEDC and Tthe City and GOEDC shall be listed as lender loss payees on the policy. an additional insured on the policy. Where appropriate, key-person life insurance with a declining benefit equal to outstanding loan balance may also be required, naming GOEDC and the City as beneficiaries. In addition, key-person life insurance coverage naming the City and GOEDC as a beneficiary, with a declining balance equal to the outstanding loan balance may be used where appropriate 7. To abide by all Federal laws, when applicable. These include, butinclude but may not be limited to: the Civil Rights Act of 1964; the Age Discrimination Act of 1975; the Contract Work Hours and Safety Standards Act; the Copeland “Anti-Kickback” Act; and, all regulations pursuant to these Acts. Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia 22 SECTION 8: PERFORMANCE MONITORING 8.1 PRIVATE LEVERAGE COMMITMENTS Staff shall monitor the use of the funds and expenditure of private leverage commitments. Documentation mayshall include invoices or receipts for materials and supplies, letters from lenders, final bills of sale, and/or cancelled checks. 8.2 JOB CREATION AND RETENTION Staff shall monitor the borrower’s progress in meeting agreed upon job creation or retention goals. Job outcomes may be verified through reasonable documentation provided by the borrower, such as payroll records or other employment information. 8.3 DEFAULT In the event the business is in default on any of the terms and conditions of the loan agreement, all sums due and owing, including penalties and clawbacks shall, at GOEDC's option, become immediately due and payable. Interest penalties and clawbacks are determined according to the “Impact” justifications made as part of the application and incorporated into the loan agreements. To exercise this option, staff shall provide a written notice to the business. The notice will specify the following: 1. The default 2. The action required to cure the default 3. A date, not less than 30 days from the date of the notice, by which the default shall be cured to avoid foreclosure or other collective action 4. Any penalties incurred as a result of the default Any decision to pursue legal action or additional collection measures in the event of an unresolved default shall be determined and voted on by the RLF Committee. 8.4 BAD DEBT WRITE-OFF When a loan is determined to be uncollectible, a bad debt write-off process shall be initiated. The RLF Committee shall review the loan and make a recommendation to the Greater Oshkosh Finance Committee. Any write-off approved by the Finance Committee shall be presented to the GOEDC Board of Directors for final review and approval. 8.5 DEFERMENT The RLF Committee may consider temporary deferment of principal and/or interest payments for borrowers experiencing documented financial hardship. All deferment requests must be submitted in writing and will be reviewed on a case-by-case basis. Any approved deferment, including its terms and duration, is at the sole discretion of the RLF Committee. Formatted: Indent: Left: 0.71", No bullets or numbering Formatted: Indent: Left: 0.71", No bullets or numbering Formatted: Indent: Left: 0.71", No bullets or numbering 23 SECTION 9: USE OF LOAN REPAYMENTS AND REPORTING 9.1 GREATER CAPITAL CATALYST PROGRAM Repaid Greater Oshkosh Capital Catalyst fundsmonies shall be deposited in the Greater Oshkosh Capital Catalyst account and used in a manner consistent with the Greater Oshkosh Capital Catalyst manual. A separate record for each loan shall be kept to account for all funds loaned. GO-EDC shall contract with a licensed certified public accountant (CPA) to conduct an annual financial audit of GO-EDC. GO-EDC will contract with a CPA to include the procedures listed below. A copy of the financial audit will be submitted by GO-EDC to the City annually by March 1st of each year. Audit Procedures: 1) GO-EDC would provide year-end financial statements for the Capital Catalyst fundmoney. 2) An independent accountant would verify the year end bank account balance(s) and provide copies of the year- end reconciliations. 3) An independent accountant would confirm outstanding loan balances directly with the borrowers and provide copies of the confirmations. 4) An independent accountant would confirm outstanding amounts payable to the City for agreement with City records. 5) A standard agreed upon procedures report would be prepared by the independent accountant indicating the findings of the procedures performed. 6) Test individual Capital Catalyst account files for evidence of compliance with loan terms and conditions. a. The number of files to be tested annually will be mutually agreed upondetermined by GO-EDC and the Citybased on the number of outstanding loans and previous audit history. The Capital Catalyst fund program was established with available cash balances from multiple TIF closures. To ensure accountability and transparency of these funds it is important to establish procedures in which program income (interest repayments) are secured and accounted for by GO EDC as well as the City. GO EDC shall establish a mechanism to document each repayment received from a granteeloan recipient. Each repayment shall be recorded to separate the amount of principal and interest being repaid. All loan repayments all be maintained in a separate bank account and not comingled with other cash funds at GO EDC. All Capital Catalyst funds must be held in an interest bearing account, and interest paid on Capital Catalyst fund balances must be remitted to the City of Oshkosh not less than annually. GO EDC will be allowed to maintain City funds equal to the match required by WEDC for the duration of the contractfund. Any amount of City funds exceeding the WEDC match shall at the City’s option, be returned to the City at the end of the contract period. QuarterlyBi-annually GO EDC shall submit a report which reconciles total amount of revolving loan funds issued from the City to GO EDC. This reconciliation shall include the total of outstanding loan balance(s), the 15 percent of the Capital Catalyst loan/origination fees (retained by GO EDC for administrative costs), and principal interest income currently being held by GO EDC. After this reconciliation is complete GO EDC will remit quarterlybi-annually to the City of Oshkosh all Capital Catalyst funds which are above their maximuminimum balance. Formatted: Not Highlight Formatted: Not Highlight 24 All Capital Catalyst funds shall be monitored on a regular basis to ensure that the money is actively being used for eligible activities. 25 SECTION 10: LOAN SERVICING 10.1 MONITORING GOEDC staff shall monitor each loan to ensure compliance with the loan terms and conditions and to monitor the financial health of the business to ensure continued repayment of the loan. The monitoring will also ensure that all recordkeeping requirements are met particularly with regard to the expenditure of matching funds. 10.2 RECORDKEEPING A loan servicing file shall be established and maintained for each loan recipient that includes: Loan Application File. The loan application file shall include: a. A copy of the Capital Catalyst application b. Business plan documents c. Business plan financial statements, personal financial statements d. Other supporting loan information submitted to GOEDC, including all applicable correspondence including underwriting analysis e. A copy of the loan application summary with recommended actions regarding the application. These documents are secured in a locked and fireproof filing cabinet. Loan Closing File. The loan closing file shall include: a. All loan closing documents, including the note and other security instruments b. Certificates of insurance for builder’s risk, property-casualty, and life insurance, as applicable c. Documentation for job creation and retention, as applicable Physical This files of primary documentation shall be placed in a locked, fireproof filing cabinet. Staff shall be involved in helping create and complete this file to ensure complete loan documentation. Copies of the loan closing documents and an amortization schedule shall be provided to the loan recipient, along with an invoice for loan application and origination fees. Digital Records and Retention. In addition to physical files, electronic versions of loan application, closing, and servicing documents shall be maintained in a secure digital filing system. Digital records shall be organized, access-controlled, and securely maintained. All loan files shall be retained for a minimum of seven (7) years following loan payoff, closure, or write-off. 1. Financial Management File. Greater Oshkosh Capital Catalyst financial management records shall be maintained that include the following registers: a. Greater Oshkosh Capital Catalyst Register: A record of all deposits and disbursements to and from the Capital Catalyst program, including funds used for Capital Catalyst administration. b. Greater Oshkosh Capital Catalyst Loan Repayment Register: A record of all repayments made by each business that has received a loan from the Capital Catalyst program, as well as the balance of repayments from all Greater Oshkosh Capital Catalyst loans. This report will be reviewed at least quarterly by the Revolving Loan Fund Committee. c. Collection Register: A register for each loan that contains the business name, loan date, loan Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia Formatted: Font: Georgia 26 amount, terms, and date repayment begins. 2. “Tickler File”Loan Monitoring System. A monitoring tickler file system shall be established and maintained to ensure that loan repayments, financial information, the loan agreement, UCC updates, and other documentation 27 2. requirements are tracked and obtained as required. The system will include the following monthly-coded index files: a. Expiration dates for property -casualty and/or life insurance policies b. Due dates for all financial statements c. Expiration dates for UCC Financing Statements, the reminder to update being at least 45 days prior to the expiration of the UCC filing on hand d. Scheduled dates of annual loan performance and covenant reviews e. Dates for site visits f. Confirmation ofDue dates for property tax payments g. Review dates for job monitoring, and h. Dates on which loan recipients will be notified of scheduled changes in the loan amortization scheduled per loan agreements 3. Financial Statement File. The financial statement file shall include the business’ quarterly and annual financial statements as required by the loan agreementcovenants with a statement indicating that staff reviewed the data. 4. Field Visit File. Staff shall makemay conduct periodic site visits to verify information in the progress report and financial statements. A summary of each site visit will be placed in the permanent file, including any information that can assist in rating the overall condition/risk of the loan. 5. Repayment Monitoring File. The repayment monitoring file shall include the loan amortization schedule and status of payments on the Greater Oshkosh Capital Catalyst loan. Observations regarding concerns or problems shall be reported to the City and notations placed in the tickler file to remind staff of the need to provide continued monitoring. 6. Loan Review File. All loans shall be reviewed on an annual basis, and at such other times as may be deemed necessary by GOEDC and the City. The review will follow receipt of the fiscal year-end financial statements, the year-end progress reports, and site visits. AFindings and staff notes from the loan file review shall be maintained report on the loan review will be placed in the file and address the following, as applicable: timeliness of monthly payments; condition of collateral securing the loan and status of security documents; overall financial condition of the business; the presence of material liens or lawsuits; and violations of loan covenants and suggested corrective actions. If the business is experiencing problems, staff shall work with the loan recipient to identify actions that are needed to correct the identified deficiencies, including possible restructuring of the loan to improve cash flow within the business based on committee approval. If appropriate, staff shall arrange for business assistance, including services available through the University of Wisconsin-Extension, Small Business Development Center (SBDC), the Service Corp of Retired Executives (SCORE), and/or other entities having an interest in serving the needs of businesses. 28 Attachment A Required Certification Statement The undersigned hereby: Certifies that to the best of the applicant’s knowledge and belief, the information being submitted to GOEDC as part of the Greater Oshkosh Capital Catalyst Program Application is true and correct. Certifies that the applicant is in compliance with all laws, regulations, ordinances and orders of public authorities applicable to it. Certifies that the applicant is not in default under the terms and conditions of any grant or loan agreements, leases, or financing agreements with its other creditors. Certifies that GOEDC is authorized to obtain a credit check and Dun and Bradstreet on the applicant, the business and/or the individual(s). Certifies that the applicant has disclosed and will continue to disclose any occurrence or event that could have an adverse material on the project. Adverse materials includes but is not limited to lawsuits, criminal or civil actions, bankruptcy, proceedings, regulatory intervention or inadequate capital to complete the project. Applicant requests that GOEDC treat the following items, if provided, as TRADE SECRET: Yes No NA A. Personal financial statements. □ □ □ B. Personal or business tax returns. □ □ □ C. Historical business financial statements. □ □ □ D. Business financial projections. □ □ □ E. Business Plan □ □ □ F. Other □ □ □ Signature: Date: (Applicant) Name: Date: (Applicant) Formatted: Heading 1, None, Indent: Left: 0", Space Before: 4.5 pt Formatted: Heading 1, None, Indent: Left: 0", Space Before: 4.5 pt Formatted: Heading 1, None, Indent: Left: 0", Space Before: 4.5 pt Formatted: Heading 1, None, Indent: Left: 0", Space Before: 4.5 pt Formatted: Heading 1, None, Indent: Left: 0", Space Before: 4.5 pt Formatted: Heading 1, None, Indent: Left: 0", Space Before: 4.5 pt Formatted: Heading 1, None, Indent: Left: 0", Space Before: 4.5 pt Finance Department City Hall, 215 Church Avenue P.O. Box 1130 Oshkosh, WI 54903-1130 920.236.5005 http://www.oshkoshwi.gov DATE: April 1, 2026 TO: Long Range Finance Committee (LRFC) FROM: Julie M. Calmes, Director of Finance RE: Gifts and Donation Policy – LRFC Discussion Item and Requested Feedback The Gifts and Donations policy is included on the LRFC agenda as a discussion item to help with internal conversations about whether updates are needed and, if so, what changes the LRFC would recommend. No action is requested at this meeting – the goal is to identify priorities, concerns, and options for possible revision. Purpose of the Discussion Finance is looking for LRFC input on: • Whether the current policy remains appropriate for City operations, transparency, and administrative efficiency; and • What changes (if any) should be explored before bringing a draft revision forward for formal review. Process Modernization: Transition to OpenGov As part of the City’s process improvement initiative, the City is working to transition the current paper-drive gifts and donation intake and tracking process into OpenGov. As we implement that workflow, we want to evaluate what efficiencies, controls, and reporting improvements are achievable in a system-based process. LRFC feedback on policy direction (including thresholds, documentation expectations, and reporting) will help ensure that any proposed policy revisions align with how the process will function in OpenGov and take advantage of opportunities to streamline steps while maintaining appropriate accountability and transparency. Key Questions for LRFC Consideration 1. Annual Donation Report to Common Council • Should we continue to require an annual gifts/donation report to Council? • If yes, what should the report include ( e.g., donor, purpose/restriction, department/program, amount, any conditions)? 2. Threshold for Inclusion on the Annual Report (If Continued) • Should there be a minimum dollar threshold for items included on the annual report? Finance Department City Hall, 215 Church Avenue P.O. Box 1130 Oshkosh, WI 54903-1130 920.236.5005 http://www.oshkoshwi.gov 3. Threshold for Reporting/Notification to Finance • Should we adjust the dollar value (or criteria) that triggers reporting to Finance? • Items to consider: o Whether all cash gifts should be reported regardless of size o Whether in-kind gifts should have a different threshold (and how valuation is documented) o Whether restricted donations should be reported to Finance regardless of size due to compliance and tracking needs. Next Steps Following LRFC discussion, Finance will compile the committee’s feedback and – if appropriate – develop proposed policy revision options to discuss with City departments. Revised and Approved: Resolution 21-410, August 24, 2021 Page 1 of 8 CITY OF OSHKOSH GIFTS, DONATIONS, MEMORIALS, AND NON- COMMERCIAL NAMING POLICY The City of Oshkosh has been enriched by the generous donations of individuals and entities in support of the Oshkosh community. The City of Oshkosh welcomes and encourages support from private individuals and entities that support the programs and services the City provides to the public. The City will review proposed gifts and memorials for the purpose of assisting the donors in reaching their intended goals while recognizing the mission, goals, plans, resources, and limitations of the City as a whole. It is intended that this policy provide a thoughtful review process which considers the intentions of the donor, is sensitive to the needs and desires of the community, and is sensitive to the costs associated with proposed gifts and donations, including long- term costs of maintenance and care. I. PURPOSE The purpose of this Policy is to provide a foundation including guidelines and procedures for considering and receiving proposed donations to the City of Oshkosh and for considering non- commercial requests for naming public property, structures, and facilities. II. DEFINITIONS Donation(s)/Gift(s): Any item proposed to be deeded, bequeathed, or otherwise given or donated to the City of Oshkosh including, but not limited to, endowments, real property, public improvement projects or proposals, structures or portions of structures, money, negotiable securities, materials, equipment, flora, fauna, improvements to facilities or land, statues, monuments, memorials, tributes, sculptures, murals and other public works of art, plaques, and graphics or signs. Donor: A private individual, for-profit company, non-profit organization, public agency, or any other public or private entity wishing to make a donation or gift to the City of Oshkosh. Donor Recognition Object: A physical object such as a plaque or sign placed to acknowledge a donation or gift. Monument/Memorial: An item or object established to preserve the memory of a deceased person(s) or an event that occurred in the past. Any statue, sculpture, mural or other structure or landscape feature designed to perpetuate in a permanent manner the memory of any person, group, event, or other significant element of history. Park Amenity: Typical park improvements that contribute to the traditional use of park land such as benches, play structures, picnic tables, shelters, sports facilities, trails, etc. Public Art: Any Work of Art to be donated to the City and integrated into the design of, or placed or performed in, on or about a place generally accessible or visible to the general public.  “Work of Art" shall include any application of skill and taste to the production of tangible objects according to aesthetic principles, including but not limited to paintings, sculptures, engravings, carvings, frescoes, mobiles, murals, collages, mosaics, statues, tapestries, photographs, drawings and ceramics, but excluding purely structural or supportive elements, advertising, or those required by applicable law, code, rule, or regulation. Revised and Approved: Resolution 21-410, August 24, 2021 Page 2 of 8 Public Improvement Project/Proposal: May include a funded or partially funded capital project(s) request consisting of real property, structures, portions of structures, materials and/or equipment for construction or renovation of a structure or landscape feature. Maintenance activities such as weeding or replanting established gardens, or repair or replacement of existing structures with the same or similar structures, are not considered public improvement projects for purposes of this policy. Tribute: An item, object, or gift designed to acknowledge the contributions of a living person(s) to society. Projects recognizing groups such as persons with cancer or AIDS are also considered tributes. III. APPLICABILITY This policy shall cover all donations and gifts to the City of Oshkosh and any of its Departments or Divisions except for donations made to the Oshkosh Public Library and Oshkosh Public Museum which are made pursuant to their own Donation Policies. Auxiliary organizations and members, volunteers and volunteer organizations directly under the control of any Department/ Division shall also be subject to this policy. Non-commercial requests for naming public property, structures and facilities shall also be considered under this policy. However, this policy is not intended to cover sponsorships, naming rights or other similar arrangements of a commercial nature. The City of Oshkosh retains sole discretion to determine whether to accept or decline any proposed gift or donation. This policy shall not be construed to create any right for any individual or organization to make any improvement or place any items on any public property within the City of Oshkosh regardless of whether their proposal meets any or all of the criteria laid out herein. IV. GENERAL PROCEDURES As donations and gifts vary greatly, the review process may be tailored according to the type of gift or donation proposed and the complexity of the proposal. Those wishing to make a gift or donation are strongly encouraged to contact the recipient City Department(s) or Division(s) at the earliest possible time to discuss the proposed gift and the process for review. The City Manager shall cause a Donation Agreement Form to be created, subject to the Manager's approval, which shall include, as appropriate and applicable, the intent of the proposal, cost estimates, size, proposed siting, timeline, site drawing, future maintenance requirements, and any other information the City Manager may deem necessary and/or useful for the review of proposed gifts and donations. Donation Agreement Forms will be completed for any gifts/donations with a value of $100 or greater. The form may be completed by the Donor or by the Recipient Department or Division. Forms may be completed by the Donor or Department and must contain the signature of the Donor for donations of real and personal property (in all other circumstances, while signatures or correspondence signed by the donor are preferred, they are not required). The Recipient Department/Division shall work with the Donor to complete the form whenever requested. The City Manager may delegate to the appropriate Department Heads the authority to approve gifts/donations valued in an amount of less than $500. If the value of the gift/donation is less than Revised and Approved: Resolution 21-410, August 24, 2021 Page 3 of 8 $100, the recipient Department shall annotate the donation on a spreadsheet provided by the Finance Office which will have the following minimum information on it: Department/Division name, date of donation, amount or value of donation, Munis account number (org, object, project#), date donation was forwarded to Collections Division, and purpose of monetary donation or describe non-monetary donation. The Department Head shall submit the spreadsheet report to the Director of Finance on a semi-annual basis. If the value of the gift/donation is $500 or more, the gift/donation must be approved by the City Manager. If the gift/donation is of real property; Public Art, a Memorial, or Tribute; is conditioned or donated specifically for use for a project or program that is not part of a previously approved/established/existing/budgeted project or program; or is required by statute, ordinance, or other policy of the City to be reviewed by a Board, Commission, or by Council; or if the City Manager determines for any other reason that it is appropriate, the proposed gift/donation shall be referred to any appropriate Boards/Commissions and to the Common Council for review and acceptance. *Completed Donation Agreement Forms shall be filed with the Director of Finance. Specific Provisions Applicable based upon the Type of Donation Monetary Gifts and Donations/Gifts and Donations of Negotiable Securities 1) Previously established funds or campaigns. The City Manager and/or Department Heads, upon approval of the City Manager, are hereby authorized to accept any monetary gifts or donations to be made for a previously approved/established/existing/budgeted fund or capital campaign. 2) Undesignated/Unconditioned Monetary Gifts/Donations. The City Manager and/or Department Heads, upon approval of the City Manager, are hereby authorized to accept any undesignated and/or unconditioned monetary donations made to the City and shall deposit such money with the Finance Department. The amounts shall be deposited in the account(s) that most appropriately matches the intentions of the Donor(s) when identified. 3) Conditioned Donations. In the event that a monetary donation is conditioned or donated specifically for a new Public Improvement Project, Memorial, Work of Public Art, Tribute, or new program, the Donation shall follow the procedures set forth in this policy as if the donation were to be made of the actual program or item proposed to be acquired or constructed. If the donation is not accepted, the Director of Finance shall return the donation to the donor. When appropriate, the Director of Finance may establish a new fund or project within a fund for the donation. 4) Negotiable Securities. The City Manager is hereby authorized to accept donations of negotiable securities when in his/her professional judgment, in consultation with the Director of Finance and the affected Department Head, acceptance of the proposed donation is in accordance with the statutes, rules, and regulations governing municipal finances and investment; and, the proposed donation is not subject to conditions, is for a previously approved/established/existing/budgeted fund or campaign, or is for a Revised and Approved: Resolution 21-410, August 24, 2021 Page 4 of 8 conditioned donation that has been approved pursuant to this policy. Negotiable securities may be held or sold at a marketable rate and the proceeds of such sale used as specified by the donor or as may deemed appropriate in the best interests of the City. Gifts of Real Property The City Manager shall review any proposed donation of real property and make recommendation to the appropriate Boards or Commissions and to the Common Council. Proposed gifts or donations of real property shall be reviewed for suitability for the intended use or potential for resale, any conditions which may be placed upon the use of the property by the donor, potential environmental concerns, probable maintenance costs, and any other relevant information. Appraisals of the property may be requested from the Donor. All gifts or donations of real property shall be reviewed by the Plan Commission for recommendation prior to Common Council action. Non-Monetary Gifts and Donations (excluding real estate) 1) The City Manager and/or Department Heads, upon approval of the City Manager, are hereby authorized to accept donations of materials or other items made for previously approved/established/existing/budgeted projects or materials or other items that are typical for use in a City Department or Division. 2) The Director of Parks is hereby authorized to accept donations of typical park and recreation amenities such as benches, recreation program and sports equipment, gifts of trees or other flora, and similar items without other formal approval required. 3) For other gifts and donations including, but not limited to, substantial gifts such as Public Art, Memorials, Tributes, and Public Improvement Projects, the City Manager, Boards/Commissions and Common Council shall consider all of the circumstances surrounding the proposed gift including the criteria as enumerated within this policy and as may be applicable to the proposed donation. If the donation is approved and if appropriate, the Director of Finance may establish a new fund or project within a fund for the donation. V. CRITERIA FOR EVALUATING GIFTS AND DONATIONS In order to assist potential donors to fulfill their desires to make a gift or donation to the City of Oshkosh and to ensure that all gifts and donations are consistently, fairly, and thoughtfully reviewed, the City will be guided in its review of proposed gifts and donations by the following guidelines. Donations of Memorials/Tributes/Public Improvement Projects, and Works of Art: When reviewing proposed donations of Memorials, Tributes, Public Improvement Projects, and Works of Art, the following criteria shall be considered, as well as any other criteria which may be relevant on a case by case basis:  Consistency with the mission, policies and master plans governing the City of Oshkosh and/or the particular Department or Division  Whether the proposed donation/gift provides improvements to an area of the City which may be deficient in public amenities Revised and Approved: Resolution 21-410, August 24, 2021 Page 5 of 8  Whether the proposed donation/gift promotes the preservation of historical and cultural aspects of the community  Whether the proposed gift/donation has an educational component  Whether the proposed donation/gift helps to promote conservation, preservation, and protection of the natural environment  Whether the proposed gift/donation helps to promote preservation of natural areas and greenspace where such preservation is suitable, is contemplated by plans, or is otherwise desirable  Whether the proposed gift/donation provides a new or different experience for the public  Whether the proposed gift/donation promotes the use of public spaces for a variety of interests such as special events, sports tournaments, competitions, and other recreational opportunities, including both active and passive recreation in a park or other area where such uses are suitable, are contemplated by plans, or are otherwise desirable  Whether the proposed gift/donation is suitable for the purpose proposed  Whether the proposed gift/donation is compatible with the proposed location, if one has been identified, and other users of the public space  Whether the proposed gift/donation compliments or is harmonious in quality, scale, and character with existing improvements and features in the area  Whether the proposed gift/donation is a traditional park or municipal amenity  Whether the proposed gift/donation reuses, rehabilitates, or restores an existing park or municipal feature or replaces aging, outdated, or unsafe infrastructure  Suitability of the gift/donation to the environmental conditions of public display  Susceptibility of the gift/donation to wear and vandalism  Suitability of the gift/donation to the technical requirements or design standards for installation of improvements in public places  Whether any public safety or security issues are identified and the potential danger to the public health, safety, or welfare associated with the proposed gift/donation  Whether the proposed gift/donation complies with all applicable codes including building codes and ADA requirements  Whether the proposed gift or donation is restricted in any manner and the impact of those restrictions or contingencies  If the proposed gift/donation is real property, the financial implications of removing the property from the City's tax base  Financial implications to the City of Oshkosh based on the cost of the proposed gift/donation or project implementation including installation and ongoing maintenance and the costs of relocation or removal, if necessary. The level of maintenance and costs of relocation or removal vary depending on the nature of the proposed gift/donation. In general, donors will be asked to contribute enough money to cover long term maintenance costs, relocation and removal, if reasonably anticipated. These costs shall be estimated and submitted with the donation form and may be provided through the establishment of a maintenance fund, endowment, or other suitable means. Revised and Approved: Resolution 21-410, August 24, 2021 Page 6 of 8 The City may agree to take on future maintenance costs and shall consider the following criteria when making such decision. o The community's need or desire for the donation or improvement; o Whether, and to what extent, the proposed gift/donation provides new or diverse experiences for community members and visitors; o The financial capacity of the donor; o Ease of maintenance and repair; and o Whether the annual maintenance cost is so low as to be negligible. The City shall also consider that circumstances may arise which may prevent a donor or previously established maintenance fund from covering the costs of maintenance and care and that these costs may ultimately become a City responsibility. Works of Art In addition to the above listed criteria, if the proposed gift/donation is a Work of Art, the following criteria shall be considered as well as any other criteria which may be relevant on a case by case basis:  Quality of the work based upon a professional assessment of the work, detailed written proposal, drawing, maquette, or photographs  Suitability of the theme of artwork to a public venue  Appropriateness of the artwork to the site, in the case where a particular site has been requested or identified  Appropriateness of the process for selecting the artist or artwork  Qualifications of the artist based on documentation of past work and the artists professional qualifications Memorials / Tributes / Naming The City of Oshkosh respects the desire of individuals to commemorate special events or the lives of loved ones, living and deceased. However, the City also recognizes that other community members who visit public places may desire not to be burdened with a constant reminder of mortality, death, or traumatic events. The City also recognizes the important contributions of many individuals to community life and that it is simply impossible to recognize all of those contributions. To that end, if the proposed gift/donation is a Memorial or Tribute or a non- commercial request to name a public space or other item, the City of Oshkosh shall consider the following criteria, as may be appropriate to the particular donation, in addition to those criteria identified above.  The person memorialized must have been deceased for a minimum of five (5) years; or an event must have occurred at least five (5) years ago.  The proposed gift/donation must have timeless qualities and make a statement of significance for future generations  The proposed gift/donation must represent a person or event deemed significant to the City of Oshkosh's history; names of individuals who have made a significant contribution directly and locally to the City of Oshkosh shall be preferred over the names of national figures Revised and Approved: Resolution 21-410, August 24, 2021 Page 7 of 8  The proposed gift/donation must meet the general criteria enumerated in this policy  Whether any increased use of the park or public area resulting from the placement of the memorial or tribute is appropriate to the surrounding context and uses  Whether the design of the particular gift/donation is solely representative of the particular person or event being commemorated or is of a broader community appeal  Whether the proposed gift/donation has a functional component  Whether the individual or group is associated with the particular building, park, or other public facility at issue  When possible, the family should be contacted and allowed an opportunity to comment upon the naming of a building, park, or facility after an individual  In and of themselves, contributions of land or money for public facilities shall not be considered sufficient justification for naming or renaming facilities after individuals, in tribute or memoriam VI. DONOR RECOGNITION OBJECTS The City of Oshkosh appreciates the desire of some donors to be recognized either personally or on behalf of another for their generous donations. If a donor recognition object is to be included as part of a proposed gift/donation, such object should be specifically identified and submitted with the Donation Agreement Form for approval. In general, it is the policy of the City of Oshkosh to limit donor recognition objects to plaques or other recognition objects which are small in scale, which do not detract from green space areas and/or which are part of an approved project, for example projects involving the use of personalized decorative tiles or pavers. The City Manager and Department Heads are hereby authorized to approve Donor Recognition Objects which are proposed in accordance with this policy. VII. ADDITIONAL REQUIREMENTS Establishment of Trust Accounts. Trust accounts must be designated for a specific purpose and an appropriate trust agreement must be created. The City of Oshkosh will not create a separate Trust Account for donations in an amount smaller than $10,000. For amounts greater than $10,000, the Donor may request and the City of Oshkosh may establish a separate Trust Account for the donated funds. Private Construction. If construction of a Public Improvement Project is coordinated or contracted for by the donor, the donor will be responsible for complying with all federal, state, and local laws which may include competitive bidding. The donor will also bear the cost of all necessary permits, approvals, project management, design, installation, and manufacture of the gift/donation unless these costs are specifically accepted or waived by the City of Oshkosh. Proof of compliance with the City's insurance requirements for contractors will be required before work may commence on any Public Improvement Project. Improvements made in a public place become the property of the City of Oshkosh and are subject to the laws, policies, and procedures of the City of Oshkosh. Revised and Approved: Resolution 21-410, August 24, 2021 Page 8 of 8 Damaged, lost, stolen or worn gifts or donations. The City is not obligated to replace any gift/donation or improvement if it is lost, stolen, damaged, or worn. The City of Oshkosh reserves the right to remove any donated project or portion of a project for safety reasons, deterioration caused by age, neglect or vandalism, and/or the City's inability to finance ongoing maintenance or repairs. Acknowledgements & Anonymity. All donations for which the donor does not request anonymity shall be acknowledged by the City Manager, Director of Finance, or appropriate Department Head with a letter of appreciation. For a monetary gift given in memorial, tribute, bequest, or in recognition of someone, a letter shall be sent to the person or family of the person being honored. Because the City of Oshkosh is a municipal entity and subject to the provisions of the Wisconsin Public Records Law, the City cannot guarantee anonymity of individual donors but will work with individuals who wish to remain anonymous in their donations to provide appropriate means for those individuals to make their gifts/donations while maintaining their privacy. Appraisals. The City may, at its option, request or require an appraisal of real or personal property prior to the acceptance of any gift or donation. Waiver of Terms of this Policy. The City Council may waive any of the criteria specified within this policy upon a finding that it is in the best interests of the City to do so. Tax Liability. It is the responsibility of the donor to assign a monetary value to a gift or donation for tax purposes. Information provided by the City of Oshkosh, its officials, employees, or agents in connection with gifts/donations is intended to be informational only and is not intended to be a substitute for professional financial or legal advice or opinions. The City of Oshkosh makes no representations or guarantees as to the tax implications of any gift or donation made to the City. Donors are responsible and are advised to obtain their own tax and financial advice from appropriate professionals. VIII. REPORTS Departments shall report gifts/donations made through the completion of a Donation Agreement Form for any gifts/donations with a value of $100 or more to the Director of Finance. If the value of the gift/donation is less than $100, the recipient Department shall annotate the donation on a spreadsheet provided by the Finance Office which will have the following minimum information on it: Department/Division name, date of donation, amount or value of donation, Munis account number (org, object, project#), date donation was forwarded to Collections Division, and purpose of monetary donation or describe non-monetary donation. The Department Head shall submit the spreadsheet report to the Director of Finance on a semi-annual basis. Annually, after the close of the fiscal year, the Director of Finance shall provide a report to the Council including details of gifts/donations. Trust Funds will be reported separately on the annual Trust Report. CITY OF OSHKOSH DONATION FORM (for gifts and donations $100, or more) 1) Hereby gives the City of Oshkosh (choose Dept/Division): POLICE FIRE SR CTR PARKS/FORESTRY COMM DEV ________ DONOR INFORMATION Organization or Name:____________________________Address:___________________________________________________ Phone:_________________________________________Email:_____________________________________________________ Personal Property:_______________________ Valued at: $__________for the purpose of:____________________________ Equipment:_____________________________ Valued at: $__________for the purpose of:____________________________ Materials:______________________________ Valued at: $__________for the purpose of:____________________________ Description of Service:____________________ Valued at: $__________for the purpose of:____________________________ Other non-monetary gift:__________________ Valued at: $__________for the purpose of:____________________________ Real Property Address:__________________________________________ Assessed or Appraised value: $________________ *Attach a description including type of property (residential, vacant land, land with structures, etc), conditions affecting the value of the property (environmental, zoning, other restrictions, etc), maintenance costs, and any other relevant info. Memorial:___________________________________________________________________Cost: $_____________________ Tribute:_____________________________________________________________________Cost: $_____________________ Work(s) of Art:_______________________________________________________________Cost: $_____________________ Public Improvement Project or Proposal:_________________________________________ Cost: $_____________________ *For all the above, attach a description to include the purpose of the donation (or intent of the proposal), cost estimates, size, proposed location, timeline, site drawing, type of materials, intended lifespan, future maintenance requirements and costs, and any other relevant information. ⃝ CASH OR CHECK in the amount of: $________________for the purpose of:_____________________________________ or choose category below and if more space is needed for descriptions please attach a separate paper: 2) This Donation is subject to the following restrictions/conditions (if any):_____________________________________________ 3) Will a Donor Recognition Object be requested as part of this gift/donation? YES NO If so, please attach description. 4) The City of Oshkosh will make reasonable efforts to accommodate the intended purpose of the donation, but reserves the right to utilize, relocate, and/or dispose of any item or property (including items funded by donated funds) as the City deems fit. 5) All rights, title, and interest in the above stated item(s) or property is hereby given, donated, and transferred to the City of Oshkosh, its successors and assigns forever and without limiting conditions, except as may be specifically stated herein. It is understood and agreed that I/we Donor(s) retain no right, title, or interest in the donated item(s) or property. 6) To the best of our knowledge, this gift/donation is free and clear of all encumbrances and restrictions. __________________________________________________________________________ _________________________ DONOR Signature(s) Date ______________________________________________ _____________________________________________________ DEPARTMENT HEAD Signature (required) CITY MANAGER Signature (required for donations $500, or more) __________________________________________________________________ DATE Reviewed and Accepted By COUNCIL (if required) Department/Division Use Only: Revenue Acct #__________-4952-___________Expense Acct #___________________________ *****SEND A COPY OF THE COMPLETED DONATION FORM (WITH ATTACHMENTS) TO THE FINANCE OFFICE***** ORG OBJ PROJ Date Donation processed Amount of Donation Purpose of Donation / Department Donor Information Additional Info from Donation Sheet 02150211 4952 02105 1/2/2025 100.00 Police - Crime Prevention Fund Bob Knobloch 02150211 4952 02105 1/6/2025 25,000.00 Police - Crime Prevention Fund Nancy Ebert 03330620 4952 11401 1/6/2025 400.00 Parks - Memorial Tree Barbra Panske 02010760 4952 11504 1/7/2025 220.00 Senior Center - Program Support Anonymous Sale of OCM Cards 02310760 4952 1/8/2025 3,000.00 Senior Center - Fitness Instructor Work Ladies Benevolent Society Fitness Instructor $19/hr for 250 hours 02150211 4952 02105 1/3/2025 1,000.00 Police - SWAT team/crime prevention Cheryl Michler IMO Paul Michler 02150211 4952 02105 2/13/2025 500.00 Police - Tactical Vests Marilyn Slovick 03330620 4952 11401 2/5/2025 400.00 Parks - Memorial Tree Gina Panske 02010760 4952 11505 1/23/2025 5,000.00 Senior Center - Program Support Friends of Oshkosh Seniors Center 02310760 4952 2/24/2025 2,000.00 Senior Center - Operations Peace Lutheran 03230740 4952 63016 1/22/2025 32,500.00 Parks - Stevens Park Neighborhood Lighting Project OACF - Parks Fund 02010760 4952 11504 2/19/2025 7,500.00 Senior Center - Program Support Friends of Oshkosh Seniors Center From Network Health 02010760 4952 11504 3/12/2025 301.24 Printing/Facebook ads for Bridging past & present Friends of Oshkosh Seniors Center 02310760 4952 11505 3/12/2025 70,000.00 Senior Center - Annual support 2025 Friends of Oshkosh Seniors Center 02550610 4952 11421 3/25/2025 300.00 Parks - Menominee Park Zoo Robert Coates 02150211 4952 02180 4/2/2025 300.00 Police - Santa's Workshop Nolte's Service 02010760 4952 11504 4/2/2025 178.57 Senior Center - Brinding Past & Present ad Friends of Oshkosh Seniors Center 02150211 4952 02110 4/7/2025 500.00 Police - Youth Leadership Camp Altrusa Club of Oshkosh 02150211 4952 02153 4/7/2025 4,000.00 Police - OPD Awards Banquet Harenburg Foundation 02150211 4952 02180 4/10/2025 100.00 Police - Santa's Workshop Nolte's Service 02150211 4952 02134 4/11/2025 200.00 Police - Honor Guard Christine Nolte 02150211 4952 02134 4/11/2025 100.00 Police - Honor Guard Diane Cassels 02150211 4952 02134 4/11/2025 150.00 Police - Honor Guard Todd Jourdan 02550610 4952 11423 4/23/2025 500.00 Parks - Menominee Park Zoo Train OACF - Parks Fund 02010760 4952 11504 4/16/2025 168.00 Senior Center - general use Anonymous 02150211 4952 02180 5/5/2025 100.00 Police - Santa's Workshop Nolte's Service 03330620 4952 11401 4/15/2025 25,000.00 Parks - DNR Urban Forestry grant match OACF - Taking Root Fund 02550610 4952 11423 5/8/2025 2,900.00 Parks - Amusement operations donations Multiple donors through GoFundMe 02010760 4952 11504 4/30/2025 100.00 Senior Center - clay class Anonymous In memory of Brian Humbert 01000620 4952 5/8/2025 900.00 Parks - Arbor Day celebration ATC 02150211 4952 02180 6/6/2025 100.00 Police - Santa's Workshop Nolte's Service 02550610 4952 11423 5/14/2025 12,000.00 Parks - Amusement train donation Canadian National Railway Co 02310760 4952 6/30/2025 7,255.03 Senior Center - Payroll Instructors Jan-Mar 2025 Friends of Oshkosh Seniors Center 02150211 4952 02180 7/7/2025 100.00 Police - Santa's Workshop Nolte's Service 02150211 4952 02199 7/7/2025 100.00 Police - Auxiliary Police Michael Halron 02550610 4952 7/23/2025 100.00 Parks - Bill Miller Memorial Harenburg Family Foundation 03330620 4952 11401 7/28/2025 400.00 Parks - Memorial Tree Michele Enli 03330620 4952 11401 7/28/2025 400.00 Parks - Memorial Tree Mackenzie Nolte 02150211 4952 02180 8/18/2025 100.00 Police - Santa's Workshop Nolte's Service 02150211 4952 02180 9/4/2025 100.00 Police - Santa's Workshop Nolte's Service 02150211 4952 02125 9/8/2025 15,000.00 Police - K9 Kare Fund Robert Weston 02010760 4952 11505 10/1/2025 100.00 Senior Center Charles & Cathy Lukas 02310760 4952 9/27/2025 310.00 Senior Center Anonymous 01000610 4952 10/13/2025 7,596.00 Parks Support OACF - Bob Gertsch Fund 02010760 4952 11505 10/1/2025 500.00 Senior Center Jeffrey Kemp GIFTS & DONATIONS TO THE CITY OF OSHKOSH - 2025 DEPOSITED TO Acct # Page 1 of 3 ORG OBJ PROJ Date Donation processed Amount of Donation Purpose of Donation / Department Donor Information Additional Info from Donation Sheet GIFTS & DONATIONS TO THE CITY OF OSHKOSH - 2025 DEPOSITED TO Acct # 03330620 4952 11401 10/15/2025 400.00 Parks - Memorial Tree Ray Maurer 02310760 4952 10/16/2025 688.50 Senior Center-Operations Mary Grundy 02150211 4952 02125 10/27/2025 250.00 Police - K9 Fund OACF - Govani Gives Fund 03250610 4952 07955 10/21/2025 11,966.00 Parks - Menominee Park Environmental Projects OACF - Zabel Family Fund 03250610 4952 07955 10/21/2025 33,949.00 Riverside Cemetery/Tree Care Operations for 2025 OACF 02150211 4952 02180 11/3/2025 200.00 Police - Santa's Workshop Nolte's Service 02560610 4952 10/21/2025 2,500.00 Parks - Leach maintenace OACF - Leach Fund 02550610 4952 11421 10/21/2025 65,000.00 Parks - Zoo OACF - Harenburg Zoo Fund 02590610 4949 10/21/2025 10,845.00 Parks - Pollock Pool 2025 Low income free pass prog OACF - Pollock Pool Fund 01000620 4952 10/21/2025 6,000.00 Parks - 2025 seasonal wages OACF - Taking Root Fund 01000620 4952 10/21/2025 75,000.00 Parks - Horticulturist position for 2025 OACF - Taking Root Fund 02150211 4952 02168 11/6/2025 100.00 Police - Shop with a Cop South Side Yacht 02550610 4952 11421 11/11/2025 75,000.00 Parks - Free Zoo admission OACF - Harenburg Zoo Fund 02150211 4952 02180 11/13/2025 1,000.00 Police - Crisis Community Chest Sisters of the Sorrowful Mother 02010760 4952 11505 11/12/2025 156.00 Senior Center - $6 to 26 people prepay Ukulele play along Jae Cho 02150211 4952 02168 11/21/2025 500.00 Police - Shop with a Cop Nicki Rasmussen 02150211 4952 02168 11/25/2025 400.00 Police - Shop with a Cop Corey Parollina 03330620 4952 11401 3/10/2025 400.00 Parks - Memorial Tree Ginnie Scherer 03330620 4952 11401 4/15/2025 400.00 Parks - Memorial Tree Kristine Fredrick 03330620 4952 11401 4/17/2025 400.00 Parks - Memorial Tree Joe Vamosy 03330620 4952 11401 4/17/2025 400.00 Parks - Memorial Tree Amy Stack 03330620 4952 11401 4/30/2025 400.00 Parks - Memorial Tree Janet Baier 03330620 4952 11401 5/1/2025 400.00 Parks - Memorial Tree Robert Commins 03330620 4952 11401 5/5/2025 400.00 Parks - Memorial Tree Donna Janus 03330620 4952 11401 5/14/2025 400.00 Parks - Memorial Tree Lynn Bartlett 03330620 4952 11401 6/26/2025 400.00 Parks - Memorial Tree Angela Egan 03330620 4952 11401 7/1/2025 400.00 Parks - Memorial Tree Scott Engel 03330620 4952 11401 7/24/2025 400.00 Parks - Memorial Tree Lauren Fisher 03330620 4952 11401 7/28/2025 400.00 Parks - Memorial Tree Hailey Jirschele 03330620 4952 11401 8/5/2025 400.00 Parks - Memorial Tree Christine Nolte 03330620 4952 11401 8/7/2025 400.00 Parks - Memorial Tree Jon Petersen 03330620 4952 11401 8/8/2025 400.00 Parks - Memorial Tree Matthew Tooke 03330620 4952 11401 8/14/2025 400.00 Parks - Memorial Tree Becky Metz 03330620 4952 11401 8/15/2025 400.00 Parks - Memorial Tree Monica Keelor 03330620 4952 11401 8/18/2025 400.00 Parks - Memorial Tree Ginnie Scherer 03330620 4952 11401 8/18/2025 400.00 Parks - Memorial Tree Ginnie Scherer 03330620 4952 11401 9/17/2025 400.00 Parks - Memorial Tree Wayne Heinzl 03330620 4952 11405 7/30/2025 1,800.00 Parks - Memorial Bench Beth Huddleson 03330620 4952 11405 7/31/2025 1,800.00 Parks - Memorial Bench Mary Schuman 03330620 4952 11405 7/17/2025 1,800.00 Parks - Memorial Bench Mary Stark 03330620 4952 11401 6/18/2025 820.00 Parks - Memorial Tree Ginnie Scherer 03330620 4952 11401 7/10/2025 800.00 Parks - Memorial Tree Sharon Mueller 02150211 4952 02180 12/2/2025 100.00 Police - Santa's Workshop Nolte's Service 02150211 4952 02180 12/1/2025 100.00 Police - Santa's Workshop Fauzia Hollnagel 02310760 4952 12/8/2025 10,000.00 Senior Center - Program Support annual donation OACF - Keuttner Endowment Fund Page 2 of 3 ORG OBJ PROJ Date Donation processed Amount of Donation Purpose of Donation / Department Donor Information Additional Info from Donation Sheet GIFTS & DONATIONS TO THE CITY OF OSHKOSH - 2025 DEPOSITED TO Acct # 02310760 4952 12/9/2025 100.00 Senior Center - Chorus concert Bella Vista 02150211 4952 02125 12/16/2025 100.00 Police - K9 Care Fund Grace Mikalofsky 02150211 4952 02134 1/1-12/31/2025 50.00 Police - Honor Guard Multiple donors *multiple, each under $100 02150211 4952 02153 1/1-12/31/2025 20.00 Police - Police Awards Ceremony Multiple donors *multiple, each under $100 02150211 4952 02105 1/1-12/31/2025 10.51 Police - Crime Prevention Fund Multiple donors *multiple, each under $100 02010760 4952 11504 1/1-6/30/2025 448.60 Senior Center - Programs Multiple donors *multiple, each under $100 02310760 4952 1/1-6/30/2025 6.00 Senior Center - Programs Multiple donors *multiple, each under $100 02310760 4952 11505 1/1-6/30/2025 5.00 Senior Center - Programs Multiple donors *multiple, each under $100 02010760 4952 11504 7/1-12/31/2025 206.50 Senior Center - Programs Multiple donors *multiple, each under $100 02310760 4952 7/1-12/31/2025 515.00 Senior Center - Programs Multiple donors *multiple, each under $100 02150211 4952 02125 12/29/2025 500.00 Police - K9 Fund Sally Mathison 02010760 4952 11504 12/29/2025 200.00 Senior Center - Programs Patricia Zweiger 02010760 4952 11505 12/15/2025 500.00 Senior Center - Programs Oshkosh Ukulele Club 02010760 4952 12/31/2025 1,000.00 Senior Center - Center Use Vette Foundation via OACF 02010760 4952 11504 12/31/2025 1,000.00 Senior Center - Programs Robert & Connie Brandenstein 541,414.95$ 2025 Total Monetary Donations: Page 3 of 3 Date of Donation Value of Donation Department / Division Additional Info from Donation Sheet 1/23/2025 300.00 SENIOR CENTER Bob & Connie Brandenstein - Books/Materials for WI Warmers 1/30/2025 200.00 SENIOR CENTER Kathy Dittmer - Twenty 16x20 used canvas 2/7/2025 250.00 POLICE Anthonette Miller - giftcard for Crossing Guard Recognition Week 2/25/2025 200.00 SENIOR CENTER Joyce Emery-Brennan - Cotton quilting fabric 3/13/2025 350.00 SENIOR CENTER H&K Woods Inc - wood material for center use 4/15/2025 100.00 POLICE Logan Patrick - (2) $25 Culvers & (2) $25 Kwik Trip giftcards for community use 4/17/2025 199.32 SENIOR CENTER Cheryl Klemmer - fabric and best press for WI Warmers 5/8/2025 2,800.00 PARKS Shirley Mattox - restoration of oil painting for historic preservation 5/21/2025 1,082.00 PARKS Winnebago Vet SVC - 648 flags to decorate vet graves at Riverside Cemetery 5/21/2025 130.00 SENIOR CENTER Dunkin - Coffee, cups, sugar for Dan Braun's Silver Sneakers event 5/27/2025 500.00 SENIOR CENTER Mike Wuest - Red oak wood for woodshop use 6/9/2025 300.00 SENIOR CENTER Dawn Gillett - scrapbooking materials 6/12/2025 250.00 SENIOR CENTER Keith Schwalbe - craft supplies for various programs 1/1-6/30/2025 426.00 SENIOR CENTER Various supplies - *multiple, each under $100 7/25/2025 150.00 SENIOR CENTER C Baranowski - Ceramic tiles for arts & crafts 8/14/2025 200.00 SENIOR CENTER Eunice Fritz - Material for WI Warmers 8/26/2025 142.72 SENIOR CENTER Cheryl Klemmer - fabric and best press for WI Warmers 2/8/2025 143.92 SENIOR CENTER Cheryl Klemmer - Batting for WI Warmers 8/30/2025 223.85 SENIOR CENTER Cheryl Klemmer - fabric and best press for WI Warmers 1/25/2025 253.41 SENIOR CENTER Cheryl Klemmer - Batting for WI Warmers 5/11/2025 347.26 SENIOR CENTER Cheryl Klemmer - Batting for WI Warmers 5/25/2025 443.87 SENIOR CENTER Cheryl Klemmer - fabric and best press for WI Warmers 4/11/2025 450.94 SENIOR CENTER Cheryl Klemmer - fabric and best press for WI Warmers 8/22/2025 548.94 SENIOR CENTER Cheryl Klemmer - 5 Rolls of batting for WI Warmers 9/26/2025 429.00 FIRE Lowes - Training center interior painting 8/19/2025 100.00 SENIOR CENTER Marla Tonn - Misc Glass Art 10/27/2025 925.00 POLICE Noon Kiwanis Club - Community use 10/1/2025 2,000.00 POLICE Oshkosh Community YMCA - OPD Gym 10/21/2025 2,099.70 PARKS OACF-Disc golf baskets at Red Arrow for park improvement 10/21/2025 1,054.00 PARKS OACF-Disc golf baskets at Red Arrow for park improvement 11/21/2025 150.00 POLICE Nolte's Service - 15 $10 giftcards for community use 11/28/2025 700.00 POLICE Pepsi - 7 $100 Walmart giftcards for Shop with a Cop 12/2/2025 50.00 POLICE Tom Whaley - $50 Piggly Wiggly giftcard for community use/family in need 12/2/2025 4,750.00 POLICE Lights of Christmas - giftcards for community use for the holidays 12/15/2025 436.84 PARKS Council of Great - shovels and rakes for tree planting 12/15/2025 10,970.05 PARKS Council of Great - Trees 12/2/2025 50.00 POLICE Piggly Wiggly - giftcard for community use 7/1-12/31/2025 566.49 SENIOR CENTER Various supplies - *multiple, each under $100 12/16/2025 3,132.67 SENIOR CENTER Lakeshore Manor - quilt patterns for classes & programs 12/31/2025 2,895.00 SENIOR CENTER Winnebago Senior Tours - commercial refrigerator for center use NON-MONETARY GIFTS & DONATIONS TO THE CITY OF OSHKOSH - 2025 2025 Total Value of Non-Monetary Donations:40,300.98 Page 1 of 1