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05-23-2011 Presentation: Bond RefinancingCity of Woodbur Wastewater and Water Sy Refinancing Analy May 23, 2011 DAVIDSON COMPANIES "AAA" Municipal Market Data Index (MMD)., 20 -Year Maturity: 05/20/2001- 05/20/2011 5.5% 5.0% 4.5% 4.0% 3.5% 3.0% N N N M M M V V V L-0 LO L-0 10 0 0 N N N CO CO M U (> U O O O O O O O O O O O O O O O O O O O O O O O O O O O O O a N a N a a a) a a N a a a) a a N a a N a a N a a N a N a a ::� N — ::� N — ::� N — ::� N — ::� N — ::� N — :� N — :� N — :� N — :� N — ::� Latest 3.88% May 20, 201 1 Min 3.27% September 28, 2010 Max 5.74% October 15, 2008 Average 4.38% D.A. Javier Fernandez Davi Phone: (503) 863 - 5094 • & Co. "" Source: Reuters, Thomson Financial (TM3) jfernandez @dadco.com MMD Yield Curve: May 20th (2008 -2011) Slope is measured in basis points between the 1 and 30 -year maturities 6% 5% 4% 3% 2 % dope `L 0�$' S 3g 3a P dop 1 % �00q S q05 bps 20� Shope: 0% 3 5 7 10 12 Years to Maturity m DAVIDSON COMPANIES Source: Reuters, Thomson Financial (TM3) 15 20 25 30 Javier Fernandez Phone: (503) 863-5094 ifernandez @dadco.com Municipal Market Data Index (MMD) by credit spread: 05/20/2005- 05/20/2011 7.7% 7.2% 6.7% 6.2% 5.7% 5.2% 4.7% 4.2% 3.7% 3.2% LO 0 T C; DAVIDSON COMPANIES 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 > -0 T > 4 T > -0 T > -0 T > 4 T O N a O N a O N a O N a O N a Q Z Q Z ]�E Q Z ]�E Q Z ]�E Q Z ]�E Source: Reuters, Thomson Financial (TM3) 0 o r > 4 T Q Z N Javier Fernandez Phone: (503) 863-5094 jfernandez @dadco.com City of Woodburn Wastewater - related debt DEQ Loan No. R98411 2021 2,122,422 ISEWER WWTP Constr. Fund 465 DEQ Loan No. R98412 2021 16,971,572 SEWER WWTP Constr. Fund 465 0 DEQ Loan R98413 2015 700,000 SEWER WWTP Constr. Fund 465 00 DEQ Loan R98414 2034 1,1 10,156 SEWER WWTP Constr. Fund 465 OEDD Loan No. G98002 2018 271,486 SEWER WWTP Constr. Fund 465 OEDD Loan No. 891202 2012 53,117 SEWER Capital Impr. Fund 461 No Reserve Total Sewer Revenue Bonds 21,228,753 Water - related debt Series 2003 (Water) # GO2003 SDWRF Loan No. S02010 Loan No. Y02007 Total Water Revenue Bonds 2028 4,036,143 WATER Well /Dist. Const. Fund 466 2025 3,285,160 WATER Well /Dist. Const. Fund 466 2025 3,285,160 WATER Well /Dist. Const. Fund 466 10,606,463 No Reserve $754,000 D.A. Javier Fernandez t , Davidson Wastewater Refinancing Water Refinancing Phone: (503) 863 -5094 jfernandez @dadco.com Pro -Forma Debt Service Savings Delivery Date 8/17/2011 8/17/2011 Arbitrage yield 2.58% 3.30% Escrow yield - -- - -- Bond Par Amount 20,355,000 6,270,000 26,625,000 True Interest Cost 2.71% 3.40% 2.88% Net Interest Cost 2.73% 3.43% 2.90% Average Coupon 2.61% 3.34% 2.78% Average Life 5.33 7.19 5.77 Par amount of refunded bonds 19,666,845 6,247,278 25,914,123 Average coupon of refunded bonds 3.45% 4.21 % 3.65% Average life of refunded bonds 5.62 7.70 5.54 PV of prior debt to 08/17/2011 @ 2.58% 20,761,861 6,726,372 27,488,233 Net PV Savings 698,822 271,724 970,546 Percentage savings of refunding proceeds 3.43% 4.33% 3.65% D.A. Javier Fernandez Davidson Phone: (503) 863 -5094 • & Co. jfernandez @dadco.com Wastewater Revenue and Refunding Bonds, Series 2011 Uses of Funds Refunding Escrow DEQ Loan No. R98411 DEQ Loan No. R98412 DEQ Loan No. R98413 DEQ Loan No. R98414 OEDD Loan No. G98002 Total Refunding Escrow New Money Bio -Solid Removal and Land Application Mill Creek Restoration Project Identified SRF Loan Identified Bonding Need for FY 2012 Total New Money Total 2011 Bond Issuance 1� DAVIDSON 1 COMPANIES � 1,915,473 15,768,250 716,191 1,148,440 248,754 19,797,108 2,300,000 500,000 2,000,000 4,800,000 24,597,108 5,000,000 13,840,000 18, 840,000 18, 840,000 1,915,473 15,768,250 716,191 1,148,440 248,754 19,797,108 2,300,000 500,000 7,000,000 13,840,000 23,640,000 43,437,108 Javier Fernandez Phone: (503) 863-5094 jfernandez @dadco.com Wastewater Revenue and Refunding Bonds, Series 2011 Pro -Forma Cash Flow D.A. Javier Fernandez t , Davidson Phone: (503) 863 -5094 jfernandez @dadco.com 2010 2011 2012 2013 2014 , Total Sources of Funds 5,580,024 5,978,599 6,627,370 7,345,034 8,150,760 9,050,772 9,229,987 O &M 2,159,437 2,268,414 2,281,995 2,383,033 2,502,488 2,613,483 2,851,548 Net Revenue available for Debt Service 3,420,587 3,710,185 4,345,375 4,962,001 5,648,272 6,437,289 6,378,439 Debt Service 2,240,837 2,302,658 2,497,485 2,496,296 2,498,088 2,499,861 2,314,1 18 Debt Service Coverage (Current) 1.53 x 1.61 x 1.74 x 1.99 x 2.26 x 2.58 x 2.76 x Additional Debt Service Capacity @ 1.25x 495,633 665,490 978,815 1,473,305 2,020,529 2,649,970 2,788,633 2011 Refunding Bonds 2,240,837 2,302,658 2,487,155 2,470,741 2,471,330 2,474,433 2,289,959 2011 New Bond ($4.8MM) 481,017 554,857 555,580 554,646 557,067 2,968,171 3,025,598 3,026,910 3,029,079 2,847,025 New Debt Service (Total) Debt Service Coverage (Projected) 1.53 x 1.61 x 1.46 x 1.64 x 1.87 x 2.13 x 2.24 x Additional Debt Service Capacity @ 1.25x 495,633 665,490 508,129 944,003 1,491,708 2,120,752 2,255,726 Capacity Increment due to Refunding (Debt Service Savings) 10,331 25,556 26,759 25,428 24,160 2012 New Bonds ($18.84 MM) 887,616 1,495,841 1,397,757 1,397,824 3,913,213 4,522,750 4,426,836 4,244,849 Total Debt Service Debt Service Coverage (Projected) 1.27 x 1.25 x 1.45 x 1.5 x D.A. Javier Fernandez t , Davidson Phone: (503) 863 -5094 jfernandez @dadco.com Wastewater Revenue and Refunding Bonds, Series 2011 Pro -Forma Cash Flow 10,000,000 9,000,000 8,000,000 7,000,000 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 DAVIDSON COMPANIES t Revenues available Debt Service @ 1.25x 8.84 MM) .8 MM) )11 Javier Fernandez Phone: (503) 863-5094 jfernandez @dadco.com O r CV M u) -O I� 00 U O CN M 'q Lo -0 N 00 U O CV CV CV CV CV CN CV CN CN CN M O O O O O O O O O O O O O O O O O O O O O CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV CV