· board of commissioners 1 s. main st., 9th floor mount clemens, michigan 48043 586.469.5125 fax...

BOARD OF COMMISSIONERS

1 S. Main St., 9th Floor Mount Clemens, Michigan 48043 586.469.5125 FAX 586.469.5993

macombcountymi.gov/boardofcommissioners

ECONOMIC DEVELOPMENT COMMITTEE

WEDNESDAY, AUGUST 15, 2012

FINAL AGENDA

1. Call to Order 2. Pledge of Allegiance 3. Adoption of Agenda, as amended, to include item #5e 4. Public Participation (five minutes maximum per speaker, or longer at the discretion of the Chairperson

related only to issues contained on the agenda) 5. REGIONAL REPORT / THE DETROIT ZOO a) Presentation from Ron Kagan, Executive Director of the Detroit Zoo (distributed) b) Macomb Zoological Authority Update c) Receive and File Articles of Incorporation and Bylaws of the Macomb Zoological Authority (mailed) d) Receive and File 2011 Macomb Zoological Authority Audit (mailed & attached) e) Receive and File 2010 Macomb Zoological Authority Audit (mailed & attached) 6. ECONOMIC DEVELOPMENT a) Accept or Reject the Establishment of a Commercial Rehabilitation District for (mailed) 20891 13 Mile Road, Roseville, MI 7. BUDGET AMENDMENT a) 2012 Budget Transfer Request / Planning and Economic Development Department (mailed) 8. UPCOMING EVENTS a) Receive and File Update on Upcoming Events (mailed) 9. New Business 10. Public Participation (five minutes maximum per speaker or longer at the discretion of the Chairperson) 11. Adjournment MEMBERS: Carabelli-Co-Chair, Flynn-Co-Chair, Miller, Moceri, Gralewski, Sabatini, Smith, Tocco and Vosburg (ex-officio)

Toni Moceri – District 1

Phillip A DiMaria- District 3 David Flynn - District 4

Ray Gralewski- District 5

Kathy D. Vosburg District 8 Chair

Roland Fraschetti- District 10

Kathy Tocco- District 11

MACOMB COUNTY BOARD OF COMMISSIONERS Fred Miller District 9 Sergeant-At-Arms

Marvin E. Sauger District 2 Vice Chair

James L. Carabelli - District 6

Don Brown- District 7Bob Smith- District 12

Joe Sabatini- District 13

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Detroit Zoological Society • We are regional. ..

... since 2006 DZS (501 c3) governs, manages and operates the Zoo

• Top-paid tourist attraction in the state with 1.2 million guests

• State calculated our regional economic impact at $75 million/year

Stats • 2011 attendance - 1,217,200 visitors

• 6th consecutive year with attendance exceeding 1 million guests

• Visitors come from every county in the state, every state in the country and from 40 countries

• 68% from residents of Wayne, Oakland and Macomb counties

• 200,000 Macomb County visitors last year

Public Support, 2012

Percent

County Total Operating

Wayne 13.9

Oakland 16.3

Macomb 8.4

Total 38.6

• Macomb County contributes 8.4% to DZS total operating budget

Serving Macomb County • Memberships - over 10,000 membership households

(40,000 people) have memberships

• $10 discount on memberships for Macomb

• School trips - 18% from Macomb County

• DZS volunteers - 19% reside in Macomb County

• DZS employees - 19% reside in Macomb County

• Free Senior Days for Macomb

• Utica school partnership - all 3rd graders

• Macomb Science Olympiad sponsor

• Vet Tech Program with Macomb Community College

Serving Our Community • Meet Your Best Friend - largest, remote, companion animal

adoption event in the country (spring and fall)

• Day at the Zoo - over 2,000 underserved school kids visit the Zoo

• Education outreach programs to over 8,500 students unable to access the Zoo

• Salvation Army donation drives (8)

• DZS/Red Cross blood drives

• Holiday Gift Drive - DZS staff donates gifts to needy kids

• Bunnyville - collecting food for Gleaners - 10,000 Ibs

• Distribute free tickets to over 1,500 non-profit groups

DZS Efficiencies • 4-Star (highest) rating from Charity Navigator:

- DZS one of very few zoos nationally with 4-star rating

- Performance metrics:

• Percent spent on program/services - 78.9%

• Percent spent on administrative costs - 16.1 %

• Defined contribution plan/Benchmarked comp structure

• No deficit spending

• Green efforts:

- Lighting/energy improvements

- Hybrid carts/Propane-powered lawn mowers

- Recycling programs

- First U.S. Zoo with a Green-certified restaurant

A Few Highlights

• AZA accreditation secured

• Facebook fans 117,000+

• Strong attendance and membership

• Community Report released

• Clean USDA review

• Clean financial audits

• 3,400 animals (increase)

A Few Awards/Recognition • 2011 Annual Best of the Industry Award for best

"Unconventional Venue" in Michigan • Recognition by Polar Bear International

"Champion for Polar Bears" • IAAPA Brass Ring Award for Vitamin Z

Commercial • Michigan's Finest Meeting Site Award from

Meeting Professionals International, Michigan Chapter

• Metro Parent, Parent's Pick - #1 Family Attraction

Visitor Survey Results

• 92% rated their experience as "excellent" or "very good"

• 99% of visitors stated they were "likely" to recommend the Zoo to a friend or relative

Major Improvements Since 2008

• 30/40 Theater

• Ford Education Center Expansion

• Events Pavilion

• Improvements to many animal areas

• Paving

• Lions Exhibit Renovation

• Wildlife Carousel

• Science On A Sphere

• Cotton Family Wetlands/Boardwalk

• Warchol Beaver Exhibit (currently underway)

• Design of new Penguin/Puffin Center

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New Arrivals/Significant Births • Bactrian camel • Chimp baby • Red kangaroo joeys • Grevy's zebra foal

• Grizzly cubs rescued • River otter pups

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FINANCIAL STATEMENTS AND

SUPPLEMENTARY [NFORMATION

The Detroit Zoological Society Ycar Ended December 31, 2011 and Nine Months Ended December 31 , 2010 With Report of Independent Auditors

Ernst & Young 1.I.P

S!J ERNST & YOUNG

1

1 The Detroit Zoological Society

J Financial Statements and Supplementary Information

Year Ended December 3J, 2011 and Nine Months Ended December 31,2010i J

J Contents

] Report of Independent Auditors 1

] Financial Statements

Statements of Financial Position 2

J Statements of Activities 3

] Statements of Cash Flows .4 Notes to Financial Statements 5

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1IIIIIIIIIIIilllllllllllllllllllllll""" ~ ERNST & YOUNG

Report oflndependenl Auditors

The Board of Directors The Detroit Zoological Society

ErMt & YounQ LLP One Kennedy Square SUite 1000 777 WoC'dWilrd 1I"enue Detroit. 1'-11 -18226-5~?5

T..I"-1313&287100 r",: + 1 313 628 7101 WWW.~y,c(Jm

We have audited the accompanying statements of fLnancial position of The Detroit Zoologi<:al Society (the Society) as of Oecember 31, 2011 and 2010, and the related statemenls or activities and cash flows for the year ended Deeember 31, 2011 and nine-month period ended December 31, 2010. These financial statements are the responsibility of the Society's management. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with auditing standards generally accepted in the United States. Those standards require that we plan and perfonn the audit to obtain reasonable assurance about whether the finaneial statements are free or material misstatement. We were not engaged to perform an audit of the Society's internal control over financial reporting. Our audiLs included consideration of internal control over financial reporting as a basis ror designing audit proeedures that arc appropriate in the circumstances, but not ror the purpose of expressing an opinion on the effectiveness or the Socicty's internal control over financial reporting. Aecordingly, we express no sueh opinion. An audit also includes examining, on a test hasis, evidenee supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial slatement presentation, We helieve that our audits provide a reasonable basis ror our optmon.

In OUf opinion, (he financial slatements referred to above present fairly, in all material respects, the financial position of The Detroit Zoological Society at December J t, 2011 and 2010, and the results of its operations and its cash flows for the year ended December J I, 20 II and nine-month period ended December 31, 2010, in conformity wilh accounting principles generally accepted in the United States.

~THLLI' May 7, 2012

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The Detroit Zoological Society

Statements of Financial Position

J December 31 20ll 2010

J Assets Current assels:

Cash and cash equivalents $ Pledges receivabk - currenl

J Receivable from CQunty authorilies Prepaid e:<:pcnses and other

Total currenl assets

I A%ets whose use is limited: Board-desiguated cash and cash equivalents

] NonCUITeut assets: Property and equipment:

Buildiug

] Machinery and equipment Accumulated depreciation

Net property and equipment

] Pledges receivable - noneurrent

I Long-tenn investments. plus accrued interest

Total noncurrent assets Total assets $

Liabilities ami net assets

II

Current liabilities: Accounts payable $ Accrued liabilities Deferred revenue Line of credit

Total current liabilities

Long-term liability - line of credit Totalliabilitics

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Net assets: Unrestricted Unrestricted - board-designated Temporarily restricted

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Permanently restricted Total net assets Totalliabililies aDd net assets $

See accompanying notes.

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6,137,139 1,299,126 9,.345,457

417,418 17,199,140

$ 6,177,294 1,560,109

10,520,154 575,085

18,832.642

8,902,651 8,A05,469

118,647 2,920,.388

(2,{)4R,632)

990,403

118,647 2,252,766

(1,751,696) 619,717

55,701 7,592,458 8,638,562

34,740.353 $

J 14541 7,206,805 8,141,06]

]5,579,174

1.,322,174 1,243,428 7,254,680

750,000 10,570,282

$ 1,746,658 1,437,723 7.594,055

10,778,436

10,570,282 750,000

11,528,436

1,918,299 lJ,897,910 3,478,104 4,875,758

24,170,071 34.740.353 S

5,380,043 to,500,055 3,765,155 4,405,485

24,050.738 ]5,579,174

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] The Detroit Zoological Society

] Statements of Cash Flows

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Year Ended December 31,]

2011 OperatiD~ activities

] 1ncrease in net assets $ 119,333 Adjustments to reeoncile increase in net assets to

net cash provided by (used in) operating activities: ] Depreciation 296,936 Change in unrealized loss (gain) on investments 445,375 Changes in operating assets and liahilities:

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] Pledges receivable 519,823 Receivable from County authoritie~ 1,174,697 Prepaid expenses and other 157,667

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Accounts payable and accrued liabilities (618,779) Deferred revcnul: (339,375)

Net cash provided by (used in) operating activities 1,755,677

Investin~ activities

I Purchase of investments (1,812,113) Proceeds from sale of investemcnl 981,085 Purcbase of depreciable assets (667,622)

( ~et cash (used in) provided by investing activities (1,498,650)

l Net decrease in cash and eash equivalents 257,027 Ca<;h and cash equivalents, beginning ofperiod 14,782,763 Cash and cash equivalent:,;, cnd of period $ 15,039.790

( See accompanying notes.

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Nine Months Ended

December 31, 2010

$ 5,302,713

143,693 (505,262)

(212,685) (6,849,908)

(321,336) (84,308)

(307.756) (2,834,849)

(1.469,237) 993,795

(417,486) (892,928)

(3,727,777) J8,510,540

$ 14,182,763

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] Notes to Financial Statements

] December 31, 2011

] 1. Organization

The Detroit Zoological Society (the Society) i~ a tax.-exempt charitable organization. The

] Society's mission is "celebrating and saving wilJlife" through exeellence in animal management, edueational programs, and community activities while providing the Society's visitors and members with an enjoyable, reereational, family-oriented experience. There were 50,734 and

] 47,557 active memberships of the Society at December 31, 2011 and 2010, respectively.

Change in Fiscal Ycar

] The Society changed its fiseal year to January I through Deeember 31. The fiseal period ended December 31, 2010, represents nine months of operations to reflect the change in fiscal period.

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] The Soeiety's change to a calend.ar year is a better reflection of the bUoSiness cycle of the Society. Certain aetivities, sueh as the spring membership acquisition, now reileet a single fiscal year. Dual reporting (fiseal year and calendar year) in admissions and grants has also been reduced. Annual finaneial reports and filing requirements will be completed prior to the next busy season.

I A~rcemeDt With the City of Detroit

I The Society entered into a Memorandum of Agreement (the City Agreement) with the City of Detroit (the City), acting through the Detroit Zoologieal Institute, whereby the Society agreed to

I take full responsibility for the governance, operations, and management of the assets, including identifying and securing sustainable non-City sources of revenue. The eiTective date of the City

I Agreement was May 25, 2006, and continues through June 30, 2020. There is an option to renew for ten-year tenn~, unless either party provides five years' written notice of its intent not to renew.

I In the event the Society determines it is not economieally feasible to continue its operation of the Zoo, the Soeiety may effect an early termination of the City Agreement with a one-year notice of its intention to exercise early tennination.

I As part of the City Agreement, the City retains ownership of all animals, buildings, grounds, collections, artifacts, exhibits, and selected furnishings and is responsible for the capital expense associated with those assets.

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] Notes to Financial Statements (continued)

1 I 1. Organization (continued)

I As part of the City Agreement, the Socicly received $5 million in June 16,2006, which has been fully expended. In addition, a second $5 million was approved by the Detroit City Council for capital improvements upon sale of bonds. As of December 31, 2011, $5 million has been appropriated and managed by the Detroit Building Authority for purposes of capital projects, and

I $3.5 million has been expended by the society.

The Society received $573,750 aud $765,000 during fiscal periods cnded December ]1,2011

I and December 31, 2010, for reimbursement of security and insurance costs, which were recorded in the unrestricted fund.

I 2. Summary of Significant Accounting Policies

Adoption afNcl't", Accounting Pronouncements

I In January 20 I0, the Financial Accounting Standards Board issued Aeeounting Standards Update (ASU) 2010-06, which clarifies existing fair value measuremeut diselosure requirements and

I requires additional fair value measurement disclosures. Specifically, assets and liabilities must be

I leveled by m<~or class of asset or liability. Additional disclosures are required about valuation teehniques, as well as the inputs to those techniques, for those assets Or liabilities designated as Level 2 or Level 3 instruments. Disclosures regarding transfers between r,evel I and Level 2 assets and liabilities are also required, as well as certain disaggrcgation of activity in the

I reconciliation of fair value measurements using signifieant unobservable inputs (Level 3 assets and liabilities). Thc adoption of the ASU has been reflectcd in the footnote disclosure ineluded in , the financial statements.

Subsequent Events

I The Society evaluatcs subsequent evenls, which are events that oecur after the balanee sheet date but bcfore the finaneial statements are issued or available to be issued, for reeognition in the financial statements as of the balance sheet datc. For the year ended December 31, 201 L the Society evaluated the impact of subsequent events through May 7, 2012, representing the datc on

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It which the fmancial statements were available to be issued. No recognized or non-recognized subsequent events were identified for recognition or disclosure in the statements of ftnancial position or the accompanying notes to the financial statements.

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I 2. Summary ofSignific9nt Accounting Policies (continued)

Use of Estimates in Preparing Financial Statements

I The preparation of finaneial statemenls in conformity with accounting principles generally accepted in the United Stales requires management to make estimates and assumptions that

I affeet the reported amounts of assets and liabilities and diselosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could di1fer from those estimates.

I Cash and Cash Equivalents

] The Society considers all highly liquid instruments with maturity of three months or less to be cash equivalents.

The Society eoncentratcs the bulk of its cash at lPMorgan Chase Bank, N.A. for ea'ih management purposes. This typically results in cash invcstments exeecding Federal Deposit [nsurance Corporation (FDIC) limits. As of December 31, 2011, $14,692,281 held at this bank: exceeded thc FDIC insurance limits of $250,000.

Pledges Receivable

Pledges receivable, which arc unconditional promises to give, arc recognizcd as revenue in the period such promiscs arc reecivcd. Pledgcs duc in onc ycar or less are classified as current assets, and pledgcs duc bcyond onc year arc classified as noncurrcnt assets and discounted to net realizable value.

Pledges receivable arc recorded at amounts estimated to be collectible. The Society estimates its allowance for doubtful accounts by specific identification. Accounts are written off when the amount is believed to be uncolleetible based on agc from the contractual due date or donor economic circumstanccs. At Dcecmber 31, 2011 and 2010, no allowancc for doubtful accounts was recognized.

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Notes to Financial Statements (continued)

2. Summary of Significant Accounting Policies (continued)

Loog-Term Investment

The Society maintains investments consisting of diversified mutual funds designed to provide (ong-term flllancial support for current budgeI requirements and future capital expenditures. These investments are stated at fair market value, with any realized or unrealized gains and losses on those investments being reported net in the accompanying statements of activities. The fair values for fixed income securities are based on the quoted price as of the valuation date. Mutual funds are valued at their fair value as traded on the date ofvaluation.

Building, Machinery, and Equipment

The Society depreciates its membership building, maehinery. and equipment, which are recorded at cost, ming the straighl line method over thc estimated useful lives of the assets. Useful lives vary but generally fall within the range of 5 to 20 years. Per the agreement with the City, all assets remain the propcrty of the City with the exception of the membership building, the simulator vehicles. and office equipment that belouged to the Society at transition. Expenditures for maintenance and repairs are expensed as incurred.

Accounting (or Assets Held by Community Foundation

The Socicty estahlished an endowment through Thc Van Dusen Endowment Challenge program, initiatcd by The Kresge Foundation in partnership with the Community Foundation of Southeast Michigan (the Community Foundation). The Community Foundation holds and invests the funds. The Society receives a portion of the interest on these investments but may not withdraw the principal. The Community Foundation held endowment investments of $},754,000 and $1,815,000 at Decembcr 3 J, 20 II and 2010, respectively. In fiscal 2009, another endowment was established with the Community Foundation from the Emory Ford Fund Foundation on the Society's behalf. Income received on the endowment investments for thc year ended December 31, 20J 1 was $211,719 and was $197,251 for the nine month period ended December 31, 2010. Consistent with the provisions of Accounting Siandards Codifieation (ASC) 958, No/-for-Profit Entities, the Socicty does not record funds held by the Community Foundation as net assets of the Society.

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] 2. Summa..,' of Significant Accounting Policies (continued)

Donated Services

] The Society is the reeipient of certain donated services, including the time of Board members of the Society and over 1,000 volunteers giving their time performing services throughollt the Zoo.

] The amount of donated services is included in both support and expenses when the value is objectively determinable at estimated fair value. Donated serviees refleeted in the statements of activities consist primarily of volunteer time and promotional and advertising services.

] Revenue and Support Recognition

] Annual membership dues, unrestricted contributions, and annu..l] gifts are recorded as revenue when such promises are received. All revenue is available [or unrestricted usc unless specifically restrictcd by the donor. When gifts of ca<;h and other assets are received lA.r1th Jonor stipulations

I that limit the use of the donations other than on a permanent basis, the Society reports these gifts as temporarily restricted support. When a donor restriction expires (i.e., when a stipulated time restriction ends or a gift's restricted purpose is aeeomplished), temporarily restrieted net assets ] are reclassified to unrcstrieted net assets and reported in the stalcment of acti vi ties a<; net assets released from restrictions.

JI Wheu gins of cash and other assets are received with donor restrictions that stipulate that such support be maintained pennanently, yet permitting the Society to expend part of or all the income derived there from donated assets, the Society reports thesc gifts a<; permanently

JI restricted assets.

Admissions. parking, and convenience rental revenue (e.g., strollers, wagons, wheelchairs) isII recognized as unrestricted revenue as Zoo visitors pay aud enter the facility. Special events, rides, and a"raclions revenues are recognized as the scrviees or events occur.

I 1 Revcnue from the County Authority service agreements is recognized over the fiscal year of the

counties providing sneh support and is reported at estimated realizable amounts. Ammmts received from the respective authorities are subject to retroactive adjustment should taxable values be ehanged upon appeal. Provisions for adjustments arc recognized in the period they arc estimable. As a result, there is at least a possibility that recorded estimates will change in the

1 nearternl.

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, J The Detroit Zoological Society


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] 2. Summary of Significant Accounting Policies (continued)

Deferred Revenue

J The Society reeords revenue on an accrual basis. Revenue from memberships, special events, education elasses, event rentals, and admission that have not yet occurred is recorded in deferred revenue and moved to revenue when earned. J

J As of December31, 2011 and 2010, deterred revenue included $7,008,750 and $7,549,155 respectively, related to agreements with county zoological authorities. The Society recognizes the revenue over the respective counties' fiscal year.

As of December 31, 2011 and 2010, deferred revenue also included $41,224 and $35,337, J respectively, related to event rentals and admissions thai had not yct oceurrcd.

] As of Decembcr 31, 2011 and 2010, dcfcrrcd revcnuc also included $204,706 and $9,563, rcspectively, related to sponsorship for special events and education clas;ses that had not yet oecurred.] Reclassification

] The 2010 balanee sheets have been restated to conform to the 2011 presentation. The reclassifications include recognition of lesser amounts duc from County authorities and lower deferred revenue 0[$2,761,617 relatcd to the Macomb Zoological Authority fiscal period.

II Federal Income Taxes

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II The Society has been reeognized by the Internal Revenue Scrvice as an organization exempt from federal taxation under Section 501(e)(3) of the Internal Revenue Code. The Soeiety is a public charity by reason of being described in Internal Revenue Code Section 509(a)(2). The Society is exempt froIll federal income taxes exeept to the extent of income derived from unrelated business activities. Umelated business income is not material to the finaneial statements.

The Society completed an analysis of its tax positions, in aceordance with ASC 740, Income Taxes. and determined that no amounts were required to be recognized in the financialJ statements at Deeember 31, 2011 or 2010.

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J ] 2. Summary of Significant Accounting Policies (continued)

Advertising Expense

] Advertising is expensed when incurred. For the year ended December 3 L. 2011 and nine month period ended December 31, 2010, totals of $1,033,000 and $1,361,000, respectively, were

] expensed, of which $491 ,000 and $831,000, respectively. were donated.

Works of Art

] The Society owns numerous works of art accumulated over the years. Consistent with financial statement presentations followed by other institutions (primarily museums), the Society excludes

] the value of its works of art from the statements of financial position. The works of art are held for educational and exhibition purposes.

] 3. County Authority Seniees Agreements

1 During 2008, the counties of Macomb, Oakland, and Wayne established Zoological Authorities (the Authorities) pursuant to Publie Act 49, the Zoological Authorities Act. The Authorities entered into separate service agreements with the Socic1y, whieh provided for the continued provision of zoological services to residents of the respective counties upon receipt of lax monies

II levied by the respective Authorities.

I On August 5, 2008, the voters in the respeclive counties approved the levies of tax on real and personal property for a period of 10 years, to expire in 2017. The millage rate approved was

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0.1 mill per $1,000 of taxable value and based on property appraisals to provide revenue annually to the Society. The Society has recognized such revenue over the respective county fiscal period and Society fiscal year. During the year ended December 31, 2011, and the nine month period ended December 31, 2010, Lhe Soeiety has recognized $11,622,000 and $10,172.000, respectively, of service contract revenue under the agreement. Due to the

I uncertainty in tax collections and amounts under appeal, there is at least a reasonable possibility that recorded estimates will change in the ncar term. The Society has an allowance of $330,000 recorded at Deeember 31,2011 and 2010, respectively.

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J 4. Line of Credit

J On July 19, 2007, the Society signed an agreement with LaSalle Bank (now Dank of America) for a $750,000 line of credit, having a variable interest rate that was 2% at December 31, 2011, and maturing on July 1,2012. The line of credit is available for the refurbishment of the train and is guaranteed by the donor (see Note 10). At December J L, 2011 and 2010, there is $750,000

J outstanding on the line of credit. It is the Soeiety's intent to renew the line of credit in 2012.

5. Tempordril)' and Permancnlly Restricted Net Assets

] Temporarily restricteu ncl assets are available for the loJ(owing purposes:

]

] Animal care Capital projects Programs:

Endowed programs JI Education Other] Total

December 31 2011 2010

$ 40,817 2,676,170

$ 125,094 2,827,525

671,115 66,519 23,483

$ 3,478,104

523,816 65,236

223,484 $ 3,765,155

Pennanently restricted net assets are restrieted for the following purposes: ]1

II Education program Maintenance and acquisition of art collection ~ General operations Animal care

I Discretionary Child admission FaciJity maintenance

I Animal conservation Total

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December 31 2011 2010

$ 2,110,000 $ 2,110,000 1,000,000 1,000,000

692,000 692,000 400,000 400,000 300,000 50,000 100,000 100,000 70,173 50,000

203,585 3,485 $ 4,875,758 $ 4,405,485

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] 6. Board-Designated Net Assets

] At December3l, 2011 and 2010, $4,995,259 and $2,216,826, respectively, of long-tenn investments were designated by the Board of Directors for endowment and included in unrestricted net assets in the accompanying statements of financial position.

] At December 31,2011 and 2010, net assets of the Society have been designated by the Board of Directors for capital purposes in the amount of $3,232,651 anJ $2,583,229. respectively, and operating purposes in the amount of $5,670,000, and are included in unrestricted net assets in the

] accompanying statements of financial position.

7. Net Assets Released From Restrictions]

Net assets were released from donor restrictions by incurring expenses salisfying lhe restricted purposes or by occurrence of other evenls specified by donors. These expenses arc net of interest

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] income transferred into a restricted net assels were purposes:

Animal care ]1 Capital projects

Programs: Endowed programs ]1 Education Other

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temporary restricted fund from the endowment fund. Temporarily released from restrictions after accomplishment of the following

December 31 2011 2010

$ 84,277 1,170,409

$ 47,759 177,490

76,717 207,961

$ 1,539,364

89,055 60,521 43,000

$ 417,825

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] 8. Long-Term Investments

The aggregate carrying amounts of long-term investments at fair value by major type are as

) follows:

) Cash equivalents

] Fixed income Equities

] 9. Expenditures

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December 31 2011 2010

$ 41,359 1,624,689 5,926,410

$ 7,592,458

$ 42,104 1.379,190 5,785,51 J

$ 7,206,805

The Bnard of Directors of the Society approves the nature and amount of anticipated program service expenditures for the succeeding year as part of the annual budgeting process. Those program services projects, which, in either nature or amount, were unanticipated at that time. are ] brought to the Board of Directors for approval during the year on a project-hy-project basis. Expenditures are funded largely from revenue and support generated in the year of the prqjeet, and, to the extent approved expenditures exceed such available amounts, the excess essentially ] constitutes a designation ofunrestrieted net assets.

I 10. Pledges Receivabk

I Unconditional contributions and gifts pledged, but not received, are included III pledges receivable in the statements of financial position.

Pledges receivable are expected to be collected as follows:

I December 31 2011 2010

Less than one year $ 1,299,126 $ 1,560,109 One to five years 55,701 296,409 More than five years 18,132

$ 1,354,827 $ 1,874,650

1201-1320741 14

]


J Notes to Financial Statements (continued)

]

] 10. Pledges Receivable (continued)

The amounts are recorded at the estimated present value of future cash flows.

] In July 2007, a donor pledged $750,000 for the refurbishment of the train that runs through the Zoo grounds. The gift will be paid in full upon the earlier of the following to occur: (a) ten years

] after the effective date or (b) upon the death of the donor. Prior 10 the time that the Gift is paid in full, the donor will provide the Society with annual payments of $50,000. The annual payments are not to be applied against the balance of the gift, but insteaJ be used to pay interest on a line

] of credit approved in JuLy 2007 through Bank of America for $750,000 (sec Note 4). Refurbishment of the train was completed in 2008 with the three engines and tenders placed in service. Since May 2008, additional repairs to the train and train track have been ongoing.

] 11. Fair Value Measurements

] Ase 820, Fair Value Measurements and Disclosures, establishes a three-level valuation hierarehy for disclosure of fair value measurements. The valuation hierarehy is based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. A ] financial instrument's eategorization within the hierarchy is based upon the lowest-level of input that is significant to the fair value measurement. The three levels are defined as follows:

] Level 1 - Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markels.

J Level 2 - Inputs to the valuation methodology include quoted prices for similar assets or

J liabilities in aetive markets and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the same term of the financial instrument.

I Level 3 - Inputs to the valuation methodology are uuobservable and significant to lhe fair value measurement.

I As of December 31, 2011 and 20ID, the assets listed in the fair value hierarchy tables below utilize the following valuation techniques and inputs:

I Fixed income - The fair value of investments in U.S. corporate bonds is primarily determined using techniques that are consistent with the market approach. Significant observable inputs include benchmark yields, reported trades, observable broker/dealer quotes, issuer spreads, and security specific characteristics, such as redemption options.

I I 1201-\)20741 15

]


1 Notes to Financial Statements (continued)

1 ] 11. Fair Value Measurements (continued)

] Equities - The fair value of traditional and global equity securities is based on the closing price reported on the active market on which the individual securities arc traded.

The followiug tables present the financial instruments carried at fair value as of December 31,

] 20tJ and 2010, hy caption on the statement offinancial position:

]

] Assets whose use is limiled Doard-designaletl cash and cash

equi\lalenl'i Long-term investments] Cash Fixed income securities Equities:] Traditiona[

GlobaVflexiblc

J I I Assets whose use is limited

Board-dt:signated cash and cash

I equivalents

Long-term investments Cash Fixed income securities

I Equilies:

Traditional Global/flexible

I I I 1201-1J20?41

QUOled Prices in Active Markets

for Identical Items

(Level I)

$ 8,902,651 $

41,359

2,896,978 3,029,432

$ 14,870,420 $

Quoted Prices in Active Markets

Significant Other Significant

Observable Unobservable Inputs Input

(Le\'f~1 2) (Level 3) Total

$ - $ 8,902,651

41,359 1,624,689 1,624,689

2.896,978 3,029,432

1,624,689 $ $ 16,495,109

Signifieant Other Significant

for Identical Obsernble Unobservable Items Inpnts Input

(Levell) (Le\'eI2) (Le\-'eI3) Total

$ 8,605.469 $ $ - $ 8,605,469

42,104 42,104 1.379,190 1,379,190

2,908,585 2,908,585 ~876,926 2,876,926

$ 14,433,084 $ 1,379,[90 $ $ 15,812,274

16

1 1



]

] 11. Fair Value Measurements (continued)

The carrying value of cash and cash equivalents, accounts receivable, and accounts payable are

1 reasonable estimates of fair value due to the short-term nature of these financial instruments and have carrying values that approximate fair value.

1 12. Endowment

The Society's endowment consists of 13 individual funds established for a variety of purposes.

1 The eudowment includes both donor-restricted endowment funds and funds designated by the Board of Directors to function as endowments. Net assets associated with endowment funds, including funds designated by the Board of Directors to function as endowments, are classified

1 and reported based on the existence or absence of donor-imposed restrictions.

The Society follows Michigan's State Management of Institutional Funds Aet (SMIFA) as] requiring the preservation of the fair value of the original gift as of the gift uale of [he donor

restrieted endowment funds absent explicit donor stipulations to the contrary. As a result, the Society classifies as permanently net restricted assets (a) the original value of gifts donated to the ] pennanent endowment, (b) the original value of suhsequent gifts to the pennanent endowment, and (c) accumulations to the permanent endowment made in accordance with the direction of the applicable donor gift instrument at the time the accumulation is added 10 the fund. The remaining ] portion of the donor~res!ricted endowment fund that is not classified in pennanently restricted net assets is classified as temporarily restricted net assets until those amounts are appropriated for expenditure by the organization in a manner consistent with standards prescribed by SMIFA. ] In accordance with SMIFA, the Society considers the following factors in making a determinalion to appropriate or accumulate donor-restricted funds:

1 1. The duration and preservation of the fund

1 2. The purposes oflhe Society and the donor-restricted endo'WlTlent fund

3. General economic conditions

I 4. The possible effect of inflation aud deflation

5. The expected totaL return from income and the appreciation of investments

6. Other resources of the Society

I. 1101-131074\ 17

1



1 1 12. Endowment (continued)

7. The investment polieies of the Society

1 The Society has adopted investment and spending polieies Cor endowment assets that attempt to provide a predietable stream of funding to programs supported by its endowment while seeking

1 to maintain purchasing power of the endowment assets. Endowment assets include those assets of donor-restrieted funds that the Society must hold in perpetuity or for a donor-speeifie period(s) a<> well as board-designated funds. Under this policy, the endowment assets are

] invested in a manner that is intended to produce a real return, net of inllation and investment management costs, of at least 5% over the long term. Aetual returns in any given year may vat)' from this amount.

1 To satisiy its long-teml rate-of-return ohjectives, the Society relies on a total return strategy in which investment returns are achieved through both capital appreeiation (realized and

1 unrealized) and eurrent yield (interest and dividends). The Society targets a diversified asset

1 allocation that places emphasis on equity-hased and fixed income investments to achjeve its long-teffil objective within prudent risk constraints.

The Soeiety is to record the annual income a.<; temporarily restrieted and appropriated for expenditure upon meeting donor stipulations. If donor stipulations are broad, the annual income

I I 1 is reeognized as unrestrieted. In establishing this policy, the Society eonsidcrcd the long-term

expected return on its endowment. Accordingly, over the long tenn, the Society expeets the current spending policy to allow its endowment to grow at an average of 5%. This is consistent with the organization's objective to maintain the purchasing power of the endowment assets held in perpetuity or for a specified term as well as to provide additional rcat growth through new gifts and investment returns.

I At December 31,2011, the endowment net asset composition by type of fund consisted of the following:

I Temporarily Permanently

Unrestrieted Restricted Restricted Total

Donor-restricted funds $ $ 671,115 $ 4,875,758 $ 5,546,873 Board-designated funds ~95,159 4,995,259I $ 4,995,159 $ 671,115 $ 4,875,758 $10,542,132

I I

1201-1320741 18

]



]

] 12. Endowment (continued)

] Changes in endo\Vffient net assets for the year ended December 31, 2011, consisted of the following:

Temporarily Permanently

] Unrestricted Restricted Restricted Total Endowment net assets,

beginning of year $ 2,119,212 $ 568,817 $ 4,405,485 $ 7,093,514

] Investment return: Investment income 35,329 92,053 127,382 Net appreciation (realized

] and unrealized) (133,500) 55,245 (78,255) Total investment return (98,171) 147,298 49,127 Contributions 2,876,604 470,273 3,346,877] Appropriation of endowment

assets for expenditure Other changes 97,614 (45,000) 52,614) Endowment net asset..,

end of year $ 4,995,259 $ 671,1l5 $ 4,875,758 $10,542,132

I At December 31, 2010, the endowment net asset composition by type of fund consisted of the following:

I Temporarily Permanently Unrestricted Restricted Restricted Total

I Donor-restricted funds $ (97,614) $ 568,817 $ 4,405,485 $ 4,876,688 Board-designated funds 2,216,826 2,216,826

I $ 2,119,212 $ 568,817 $ 4,405,485 $ 7,093,514

I I I I 1201-1320741 19

1 ]



1 1 12. Endowment (continued)

Changes in endowment net assets for the fiscal year ended December 31, 2010, consisted of the

] following:

Temporarily Permanently

] Unrestricted Restricted Restricted Total Endowment net assets,

beginning of year $ 1,464,993 $ 680,839 $ 4,404,000 $ 6,549,832

1 Investment return: Investment income 39,126 59,816 98.942 Net appreciation (realized

] and unrealized) 495,312 13,624 508,936 Total investmeut return 534,438 73,440 607.878 Appropriation of endowment) assets for expenditure (7,759) (107,962) (115,721) Other changes 127,540 (77.500) 1,485 51,525 Endowment net assets, 1 end of year $ 2,119,212 $ 568,817 $ 4,405,485 $ 7,093,514

13. Employee Retirement Benefits)

] Effective Apra I, 1999, the Society converted the former Profil Sharing Plan and Trus( (placed into service April I, 1992) into a defined contribution retirement plan in accordance with the

] provisions of Section 401(k) ufthe Internal Revenue Code. !t covers all eligible employees of the Society with one year of service. Under the plan, eligible employees lIlay eleet to defer up to 15% of eligible compensation on a pretax basis. TIle Society wilt also make a matehing

I contribution, equal to a percentage (determined annually by the Society but not to cxeeed 5% of compensation) of the amount of the participant deferral. Additional diseretionary contributions may be made by the Soeiety, to be determined annually. The Society's total contribution expense, including the matching contribution, was approximately $513,000 and $404,000 for tbe year ended December 31, 20 Il and for the nine months ended December 31, 2010, respeetively.

1 I I I 1201·1320741 20

]



]

) 14. Concession and Merchandising Contract With Senrice Systems Associates, Inc. (SSA)

) SSA operates the food services and retail operations at the Zoo through a five-year contract conunencing on January 1,2011. The payment to the Society is on a commission ba"is based on sales with a minimum guaranteed payment based on attendanee. The contract further provides that SSA will contribute 3% of non-Society eatering revenue annually towards the promotion of

I special events at the Zoo. It will also contribute $12,500 to the Society's annual fund-raiser. SSA has agreed to fund approximately $2.6 million in capital improvements to the Zoo's facilities per the contract. The agreement with SSA expires on December 31,20]5. If mutually agreed upon,

) the parties shall havc thc option to cxtend this contract for one additional five-year period, subject to the approval ofthc Society's Board.

I 15. Operating Klpense b}' Type

)

I Personnel expenses Overhead/oecupancy

I

) Donated services Supplies Professional services Contracted services

I Computer and office equipment Repair and maintenance Animal care Advertising and marketing

I Exhibits Events and fundraising Depreciation and interest

I Travel Other expcnses Total expenses

J I •

Nine Months Year Ended Ended

December 31, December 31, 2011 20tO

$ 13,964,110 3,128,871 2,928,331 1,223,692 1,552,371 3,601,367

932,556 244,558 754,270

1,201,249 655,481 345,001 312,322 208,748 412,822

$ 10,788,692 2,198,981 2,947,260

945,056 1,024,912 2,263,903

630,416 215,850 623,469

1,029,594 116,286 245,623 155,073 134,821 307,568

$ 31,465,749 $ 23,627,504

21

I I The Detroit Zoological Society

I Schedules of Expenses

I I I Personnel expenses

I Overhead/occupancy Donated services Supplies

I Professional services Contraeted serviees

I Computer and offiee equipment Repair and maintenanee Animal care

I Advertising and marketing Exhibit'> Events and fundraising Depreciation and interest Travel

I Other expenses Total expenses

I I I I I I I I 1201-1320741

Year Ended December 31,

2011

$ 13,964,110 3,128,871 2,928,331 1,223,692 1,552,371 3,601,367

932,556 244,558 754,270

1,201,249 655,481 345,001 312,322 208,748 412,822

$ 31,465,749

Nine Months Ended

December 31, 2010

$ 10,788,692 2,198,981 2,947,260

945,056 1,024,912 2,263,903

630,416 215,850 623,469

1,029,594 116,286 245,623 155,073 134,821 307,568

$ 23,627,504

22

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I! I

RESOLUTION NO. _____________ FULL BOARD MEETING DATE:__________________ AGENDA ITEM:______________________________ MACOMB COUNTY, MICHIGAN RESOLUTION TO Receive and file the Articles of Incorporation and Bylaws of the Macomb County Zoological Authority INTRODUCED BY Commissioners James Carabelli and David Flynn, Co-Chairs, Economic Development Committee COMMITTEE/MEETING DATE Economic Development Committee 08-15-12

(.

l ( .j

(

ARTICLES OF INCORPORATION

COUNTY OF MACOMB ZOOLOGICAL AUTHORITY

These Articles of Incorporation of the County of Macomb Zoological Authority are

adopted by the County of Macomb for the purpose of creating a local authority under the

provisions of Act 49 of the Public Acts of 2008, MCL 123.1161 et seq.

ARTICLE I NAME

The name of this Authority is the "County of Macomb Zoological Authority".

ARTICLEll INCORPORATING UNIT

The incorporating unit creating the Authority is the County of Macomb, Michigan.

ARTICLE ill PURPOSE

The Authority is created for the purpose of supporting wildlife conservation and animal

welfare and to provide the residents of Macomb County with unique, meaningful and educational

experiences involving the appreciation and stewardship ofnature.

ARTICLEN POWERS AND DUTIES

Section 1. The Authority shall be a public body corporate with power to sue and be sued

in its own name in any court ofthe State of Michigan.

Section 2. The Authority may adopt and amend by-laws for the regulation of its affairs

and the conduct of its business.

Section 3. The Authority shall have the power to: (a) contract for zoological services

with an accredited zoological institution; (b) levy a tax as provided in Section 132008 PA 49,

MCL 123.1173; (c) enter into contracts incidental or necessary to carry out the purpose of2008

PA 49; and/or (d) contract for or retain professional services.

Section 4. The Authority cannot obtain an interest in real property or participate in the

governance of an accredited zoological institution.

(

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'"'"" -

Section 5. The business that the Authority performs shall be conducted at a public

meetings of the Authority held in compliance with the open meetings Act, 1976 PA 267. Public

notice of the time, date, ad place of the meeting shall be given in the manner required by the open

meetings act 1976 PA 267, MeL 15.261 et seq.

Section 6. A writing prepared, owned, or used by the Board in the performance of an

official ftmction shall be made in compliance with the Freedom of Information Act, 1976 PA 442,

MCL 15.231 et seq.

Section 7. The enumeration of specific powers in 2008 PA 49 shall not be construed as a

limitation on the general powers of this Authority.

ARTICLE V MEMBERSHIP

Appointment

Section 1. The Authority shall be directed and governed by a Board consisting of five (5)

members. The members shall be appointed by the Chairperson of the Macomb County Board of

Commissioners with the concurrence of the Macomb County Board ofCommissioners.

Eligibility

Section 2. A member must be at least 18 years of age and a resident of the County of

Macomb.

Term of Office

Section 3. The terms of the members constituting the first Board shall be for three (3)

years. The terms of succeeding members shall be for two (2) years. The initial terms of each

member shall commence upon acceptance of the appointment and shall tenninate on March 31st

2011. The terms of succeeding members shall commence on April 1st. A member shall serve

until his or her successor is appointed.

Compensation

Section 4. Members of the Board shall not receive compensation for services as

members of the board, but are entitled to reimbursement for reasonable expenses, including

expense for travel previously authorized by the Board, incurred in discharge ofhis or her duties,

as provided in Section 9 of 2008 PA 49, MCL 123.1169.

2

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Vacancy

Section 5. A vacancy occurs on the Board on the happening of any of the events set forth

is section 3 of 1846 RS 15, MCL 201.3. Members of the Board may be removed by the Macomb

County Board of Commissioners for good cause after a public hearing. Vacancies occurring in

the membership of the Board shall be filled in the same way that the original appointment is made

and shall be for the period of the unexpired term.

Organization

Section 6. At its first meeting, the Board shall elect a chairperson, a secretary, a

treasurer, and any other officers it considers necessary.

ARTICLE VI PUBLICATION

The County Clerk for the County of Macomb, Michigan shall cause a copy of these

Articles of Incorporation to be published once in the Macomb Daily, a newspaper of general

circulation within the County of Macomb, and to be filed with the Secretary of State.

ARTICLE vn AMENDMENTS

Amendments may be made to these Articles of Incorporation as provided in 2008 PA 49.

ARTICLEVIll TERM

The term of this Authority shall be perpetual.

ARTICLE IX DISSOLUTION

This Authority may be dissolved by a majority vote of the members appointed and

serving. Upon dissolution, the Authority shall only distribute its net assets after payment of debts

to an accredited zoological institution.

ARTICLE X EFFECTNE DATE

These Articles of Incorporation shall take effect upon filing with the Secretary of State.

3

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BYLAWS OF THE MACOMB COUNTY ZOOLOGICAL AUTHORITY

Article I. Authority

1. The name of the Authority is the Macomb County Zoological Authority (Authority). The address of the Authority is One South Main Street, 9th Floor, Mount Clemens, Michigan 48043.

Article II. Members

1. General Powers. The business and affairs of the Authority shall be managed by its Board, except as otherwise provided by statute or these bylaws.

2. Board of Members. The Board (Board) of the Authority shall consist of five members. The Chairman of the Macomb County Board of Commissioners or the County Executive, if applicable, shall appoint the Board, subject to the approval of the Board of Commissioners.

3. Replacement and Vacancies. Subsequent Members shall be appointed in the same manner as original appointments at the expiration of each Member's term of office. A Member whose term of office has expired shall continue to hold office until his/her successor has been appointed. A Member may be reappointed to serve additional term.

4. Removal. A Member of the Board may be removed by the Macomb County Board of Commissioners for good cause after a public hearing

5. Compensation. Members of the Board shall not receive compensation for services as members of the board, but are entitled to reimbursement for reasonable expenses, including expense for travel previously authorized in advance by the Board and the Macomb County Board of Commissioners, incurred in discharge of his or her duties

6.. Meetings. Meetings of the Board may be called by or at the request of the Chairman of the Board or any two Members. The meetings of the Board shall be public.

7. Notice. Notice of any meetings, shall be given in accordance with the Open Meetings Act (Act 267 of the Public Acts of 1976).

8. Quorum. A majority of the members of the Members then in office constitutes a quorum for the transaction of business at any meeting the Board. A majority of the Board present may adjourn the meeting from time to time without further notice. The vote of the majority of the Members present at a meeting at which a quorum is present constitutes the action of the Board, unless the vote of a larger number is required by statute or by these bylaws. Amendment of the bylaws requires the vote of not less than a majority of the members of the Board then in office.

(

Article III. Officers

1. Officers. The officers of the Authority shall be elected by the Board and shall consist of a Chairperson, Secretary, and Treasurer. Election and Term of Office. The Board shall elect the officers of the Authority.. The term of each office shall be for one year. Each officer shall hold office until his/her successor is appointed.

A. Chairperson. The Chairperson of the Board shall preside at all meetings of the Board. The Chairperson shall. under the direction of the Board, have the authority, on behalf of the Board, to perform all acts, execute and deliver all documents and take all steps that the Chairperson may deem necessary or advisable in order to effectuate the actions and policies of the Board.

B. Secretary. The Secretary shall keep the minutes of all meetings of the Board and committees thereof in books provided for that purpose. The Secretary shall do and perform such other duties as may be fixed by or incidental to the Articles of Incorporation, the Bylaws, or as may be from time to time assigned by the Board. Actual recording and documentation of the minutes may be designated to an alternate source if approved by a simple majority of the Authority members.

C. Treasurer. The Treasurer shall perform all acts incidental to the position of treasurer as fixed by or incidental to the Articles of Incorporation, the Bylaws, or as may be from time to time assigned by the Board. Actual tracking and auditing of such financial information shall be designated to the Macomb County Treasurer's Office and the Macomb County Finance Department.

2. Delegation of Duties of Offices. In the absence of any officer of the Authority, or for any other reason that the Board may deem sufficient, the Board may delegate, from time to time and for such time as it may deem appropriate, the powers or duties of such officer to any other officer, or any other Member, provided a majority of the Board then in office concurs.

3. Vacancies. A vacancy in office because of death, resignation, removal, disqualification or otherwise, may be filled at any meeting of the Board of Commissioners for the unexpired portion of the term of office.

Article IV. Contracts, Loans Checks, and Deposits

1. Contracts. The Board may: (a) contract for zoological services with the Detroit Zoological Society ("Society") to provide zoo, zoological park, and/or wildlife sanctuary services; (b) levy a tax as provided in Section 13 of the Act, MCl 123.1173; (c) enter into contracts incidental or necessary to carry out the purpose of 2008 PA 49; and/or (d) contract for or retain professional services.

( 2

( 2. Loans/Grants. No grant or loan shall be contracted on behalf of the Authority and no

evidence of indebtedness shall be issued in its name unless authorized by a resolution of the Board and approved by the Macomb County Board of Commissioners. Such authority may be general or confined to specific instances.

3. Checks. All checks, drafts, or other orders for payment of money, notes of other evidences of indebtedness issued in the name of the Authority, shall be signed by such officer or officers, agent or agents, of the Authority and in such manner as shall from time to time be determined by resolution of the Board.

4. Deposits. All funds of the Authority not otherwise employed shall be deposited from time to time to the credit of the Authority in such banks, trusts companies, or other depositaries as the Board may select.

Article VI. Amendments

These bylaws may be altered, amended, or repealed by the affirmative vote of a majority of the Board then in office at any regular or special meeting called for that purpose.

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RESOLUTION NO. _ FULL BOARD MEETING DATE: _

AGENDA ITEM: ITEM #5d

MACOMB COUNTY, MICHIGAN

RESOLUTION TO Receive and file the Macomb County Zoological Authority Financial Report for fiscal year ended November 30,2011 as prepared by the audit firm Plante & Moran

INTRODUCED BY Commissioners James Carabelli and David Flynn, Co~Chairs, Economic Development Committee

COMMITTEE/MEETING DATE

Economic Development Committee 08-15-12

Macomb County Zoological Authority

Financial Report

,, i November 30, 2011

Rlante Thoran


Financial Report

November 30, 10I I


Report Letter

Management's Discussion and Anatysis

Basic Financial Statements

Governmental Fund Balance Sheet/Statement of Net Assets

Statement of Governmental Revenue, Expenditures, and Changes in Fund Balance/Statement of Activities

Notes to Financial Statements

Contents

2-3

4

5

6-9

Plante & MQran, PLLC 27 ~rl" ~J')r1~'NeSWrn Highway[dante

P.O, I::iox 307

SCMI,I",I,], MI 48037-OJ07

T~I 2~t1.352,2500moran F,w 248,322'.1J 11';

planlemOrJn.,-nnl

Independent Auditor's Report

To the Board Members Macomb County Zoological Authority

We have audited the General Fund and governmental actIvities of the Macomb County Zoological Authority (the "Authority"), which comprise the Authority's basic financial statements, as of and for the year ended November 30, 20 I I. These financial statements are the responsibility of the Authority's management. Our responsibility is to express opinions on these financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis. evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the General Fund and governmental activities of the Macomb County Zoological Authority and the changes in financial position thereof as of and for the year ended November 30, 20 J I, in conformity with accounting principles generally accepted in the United States of America.

The management's discussion and analysis identified in the table of contents is not a required part of the basic financial statements but is supplemental information required by the Governmental Accounting Standards Board. We have applied certain limited procedures. which consisted principally of inquiries of management regarding the methods of measurement and presentation of the required supplemental information. We did not audit the information and express no opinion on it.

May 22,2012

Praxlty',/l#f/l#~ER .'

"tOEAl 'UI'~<' O' mO~PUOE"' F1.~'


Management's Discussion and Analysis

Our discussion and analysis of the Macomb County Zoological Authority's (the "Authority") financial performance provides an overview of the Authority's financial activities for the fiscal year ended November 30, 20 I I. Please read it in conjunction with the Authority's financial statements.

Using this Annual Report

This annual report consists of two parts - management's discussion and analysis (thiS section) and the basic financial statements.

• The financial statements focus on the financial resources of the Authority and provide a detailed view about the accountability of the Authority's sources and uses of funds.

• The statement of net assets and statement of activities are prepared under the full accrual method. For the governmental activities. there are no reconciling items between this method of accounting and the fund-based balance sheet, which is to be presented under the modified accrual method. Therefore, separate presentation of the fund-based balance sheet is excluded from the basic financial statements.

The financial statements also include notes that explain some of the information in the financial statements and provide more detailed data.

The Authority as a Whole

• The Authority was created by resolution of the Macomb County Board of Commissioners in August 2008 and received its taxing authority as the result of a referendum in August 2008. The Authority's primary source of revenue is from the collection of property taxes from the local units of government in Macomb County (the "County"). The Authority is authorized to levy a tax of not more than 0.1 mill on real and personal property in Macomb County to provide revenue for the continuation of zoological services to benefit the residents of the County. The taxes were levied on December I, 2010 and raised $2,773,888 of property tax

revenue.

• AJI revenue is distributed back to the Detroit Zoological Society with the exception of amounts withheld to pay for operating expenditures.

2


Management's Discussion and Analysis (Continued)

Governmental Activities

The following table shows, in a condensed format, the current year's fund balance/net assets as of November 3D, 20 II and 20 I0 and the changes in fund balance/net assets for the fiscal years ended November 30, 20 II and 20 I0;

2011 2010

Assets - Deposits held at Macomb County $ 2,264 $

Liabilities - Due to Detroit Zoological Society 2,264

Fund Balance/Net Assets - Unassigned/Unrestricted $ $

Revenue - Property taxes $ 2,773,888 $ 3,102,754

Expenditures

Distributions to Detoit ZoologicaJ Society

Professional fees

2,764,888

9,000

3,102,754

Total expenditures

Excess of Revenue Over Expenditures

Fund Balance/Net Assets - Beginning of year

Fund Balance/Net Assets - End of year $

2,773,888

$

3,102,754

The Authority distributed all of its revenue to the Detroit Zoological Society with the exception of $9,000, which was withheld to pay operating costs. At the end of the year, all cash on hand is distributed to the Detroit Zoological Society in the following year.

Contacting the Authority's Management

This financial report is intended solely to provide a general overview of the Authority's finances and to show the Authority's accountability for the money it receives. If you have any questions about this report or need additional information, we welcome you to contact the Authority's administration.

3

I

Macomb County Zoological Authority Governmental Fund Balance Shee1:/Statemem: of Net Assets

November 30, :10 I I

Assets - Deposits held at Macomb County (Note 2) $ 2,264

liabilities - Due to Detroit Zoological Society 2,264

Fund Balance - Unassigned/Net Assets - Unrestricted

Total liabilities and Fund Balance $ 2,264

Note to Reader - The statement of net assets is prepared under the full accrual method. For the governmental activities, there are no reconciling items between this method of accounting and the General Fund balance sheet, which is presented under the modified accrual method.

The Notes to Financial Statements are an Integral Part of this Statement. 4


Statement of Governmental Revenue, Expenditures, and Changes In Fund Balance/Statement of Activities

Year Ended November 30, 2011

Revenue - Property taxes $ 2,773,888

Expenditures

Distributions to Detoit Zoologicai Society 2.764.888 Professional fees 9.000

Total expenditures 2.773,888



Fund Balance/Net Assets - End aryear $

Note to Reader - The statement of activities is prepared under the full accrual method. There are no reconciling items between this method of accounting and the General Fund statement of governmental revenue, expenditures, and changes in fund balance, which is presented under the modified accrual method.



Notes to Financial Statements November 30,2011

Note I - Summary of Significant Accounting Policies

The accounting policies of the Macomb County Zoological Authority (the "Authority") conform to accounting principles generally accepted in the United States of America as applicable to governmental units. The follOWing is a summary of the significant accounting policies:

Reporting Entity

The Authority was established based on a resolution adopted on August S, 2008 and is maintained by the appointed members of the board. Based on the significance of any operational or financial relationships with the Authority, there are no component units to be included in the Authority's financial report.

All of the activities of the Authority are accounted for in a single governmentaJ fund:

Governmental Fund - The financial activities of the Authority are generally limited to the collection of amounts that are subsequently returned to third parties. However, the Authority is also responsible for the payment of various operating expenses of the Authority and is therefore classified as a governmental fund.

Measurement Focus, Basis of Accounting. and Financial Statement Presentation

The government-wide financial statements (Le., the Statement of net assets and the statement of activities) are reported using the economic resources measurement focus and the accrual basis of accounting. Revenue is recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenue in the year for which they are levied.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenue is recognized as Soon as it is both measurable and available. Revenue is considered to be available if it is collected within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the Authority considers revenue to be available if it is collected within 60 days of the end of the current fiscal period. Property taxes and interest income associated with the current fiscal period are considered to be susceptible to accrual and have been recognized as revenue in the current fiscal period. All other revenue items are considered to be available only when cash is received by the Authority. Expenditures generally are recorded when a liability is incurred, as under accrual accounting.

6


Notes to Financial statements November lO, 2011

Note I - Summary of Significant Accounting POlicies (Continued)

Assets. Liabilities. and Net Assets

Bank Deposits and Investments - Cash and cash equivalents include demand depOSits and short-term investments. Investments are recorded at fair value, based on quoted market prices.

Property Taxes - The Authority is authorized to levy a tax of not more than 0.1 mill on real and personal property in Macomb County for a period of 10 years, 2008 through 2017. The related property taxes are billed by the cities, villages, and townships (CVTs) of Macomb County on December I. The CVfs remit the appropriate tax collections to Macomb County. which in turn remits the taxes collected on the 0.1 mill to the Detroit Zoological Society.

The 20 I 0 taxable valuation of Macomb County totaled $27,773,361,000, on which ad valorem taxes levied consisted of 0.1 mills for the Authority. The ad valorem taxes levied raised $2,773,888 of property tax revenue for the Authority.

Use of Estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of .America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Note 2 - Deposits and Investments

Michigan Compiled Laws Section 129.91 (Public Act 20 of 1943, as amended) authorizes local governmental units to make deposits and invest in the accounts of federally insured banks, credit unions, and savings and loan associations that have offices in Michigan. The Authority is allowed to invest in bonds, securities, and other direct obligations of the United States or any agency or instrumentality of the United States; repurchase agreements; bankers' acceptances of United States banks; commercial paper rated within the two highest classifications, which matures not more than 270 days after the date of purchase; obligations of the State of Michigan or its political subdivisions, which are rated as investment grade; and mutual funds composed of investment vehicles that are legal for direct investment by local units of government in Michigan.

7


Notes to Financial Statements November 30, 20 I I

Note :1 - Deposits and Investments (Continued)

The Authority's deposits are managed by Macomb County and deposited into the County's pooled cash account. Macomb County's pooled cash account only uses federal and state-chartered banks and savings institutions which are members of the FDIC and have a location in the state of Michigan. All deposits and investments in the pool are held in the County's name and tax ID number.

The Authority'S cash and investments are subject to custodial credit risk, which is examined in more detail below:

Custodial Credit Risk of Bank Deposits

Custodial credit risk is the risk that, in the event of a bank failure, the Authority'S deposits may not be returned to it. The Authority does not have a deposit policy for custodial credit risk. As discussed above, the Authority's cash is pooled with Macomb County; therefore, the amount that was uninsured and uncolJateralized cannot be determined.

Note 3 • Authority Operations

Based on the authorization of the electors of Macomb County at the August 5, 2008 primary election, the Authority is authorized to levy a tax of not more than O. I mill on real and personal property for a period of 10 years, 2008 through 2017, to provide revenue for the continuation of zoological services to benefit the residents of Macomb County. Property tax collections received by the Authority are remitted to the Detroit Zoological SOciety.

The Authority did not adopt a budget for the year ended November 30, 20 I I.

Note 4 • Upcoming Accounting Pronouncements

In June 20 II, the GASB issued Statement No. 63, Financial Reporting of Deferred Outflows of Resources. Deferred Inflows of Resources. and Net Position. The statement will be effective for the Authority'S 2013 fiScal year. The statement incorporates deferred outflows of resources and deferred inflows of resources, as defined by GASB Concepts Statement No.4, into the definitions of the reqUired components of the residual measure of net position, formerly net assets. This statement also provides a new statement of net position fonnat to report all assets, deferred outflows of resources, liabilities, deferred inflows of resources, and net position. Once implemented, this statement will impact the format and reporting of the balance sheet at the government-wide level and also at the fund level.

8


Notes to Financial Statements November 30, :1.0 I I

Note 4 • Upcoming Accounting pronouncements (Continued)

In March 2012. the GASB issued Statement No. 65, Items Previously Reported os Assets and UabiUties, which is required to be implemented for financial statements for periods beginning after December 15, 2012. Statement No. 65 establishes accounting and financial reporting standards that reclassify. as deferred outflows and inflows of resources, certain items that were previously reported as assets and liabilities. This statement also provides other financial reporting guidance related to the impact of the financial statement elements deferred outflows of resources and deferred inflows of resources. Statement No. 65 will be implemented in the Authority's 2014 fiscal year.

9

RESOLUTION NO. _ FULL BOARD MEETING DATE: _

AGENDA ITEM: ITEM #5e (added to agenda)

MACOMB COUNTY, MICHIGAN

RESOLUTION TO Receive and file the Macomb County Zoological Authority Financial Report for fiscal year ended November 30, 2010 as prepared by the audit firm Plante & Moran

INTRODUCED BY Commissioners James Carabelli and David Flynn. Co-Chairs, Economic Development Committee

COMMITTEE/MEETING DATE

Economic Development Committee 08-15-12


Financial Report

November 30, 10I 0

Rlante Yfloran


Financial Report

November 30. 20 I 0

Macomb County ZoologiCal Authority

Report letter


Basic Financial Statements

Governmental Fund Balance Sheet/Statement of Net Assets

Statement of Governmental Revenue, Expenditures, and Changes in Fund Balance/Statement of Activities

Notes to Financial Statements

Contents

2-3

4

5

6-9

Plante & Moran. PLLC 21400 N,)rll'Whl"", HI'lIl\'i~Yplante

PO 11<" ~l)'

Soutlli;eld. MI ~f;()." -('l.X.'1

T"I ?~[l ,'<'2~~>()I'moran Fax 2~i3 3,,2())1 fl;

Independent Auditor's Report

To the Board Members Macomb County Zoological Authority

We have audited the General Fund and governmental activities of the Macomb County Zoological Authority (the "Authority"), which comprise the Authority's basic financial statements, as of and for the year ended November 30, 20 IO. These financial statements are the responsibility of the Authority's management. OUf responsibility is to express opinions on these financial statements based on our audit.

We conducted our audit in accordance with auditing standards generaJly accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of materia] misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit prOVides a reasonable basis for our opinions.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the General Fund and governmental aaivities of the Macomb County Zoological Authority and the changes in financial position thereof as of and for the year ended November 30, 20 I0, in conformity with accounting principles generally accepted in the United States of America.

The management's discussion and analysis identified in the table of contents is not a reqUired part of the basic financial statements but is supplemental information reqUired by the Governmental Accounting Standards Board. We have applied certain limited procedures, which consisted principally of inqUiries of management. regarding the methods of measurement and presentation of the required supplemental information. We did not audit the information and express no opinion on it.

May 22, 2012

PraxitY",IIIflf8lR· •

GLOBAL Altl'~1a ~,.

'"H'f~nl.' "~MS



Our discussion and analysis of the Macomb County Zoological Authority's (the "Authority") financial performance provides an overview of the Authority's financial activities for the fiscal year ended November 30, 20 IO. Please read it in conjunction with the Authority's financial statements.

Using this Annual Report

This annual report consists of two parts - management's discussion and analysis (this section) and the basic financial statements.

• The financial statements focus on the financial resources of the Authority and provide a detailed view about the accountability of the Authority's sources and uses of funds.

• The statement of net assets and statement of activities are prepared under the full accrual method. For the governmental activities, there are no reconciling items between this method of accounting and the fund-based balance sheet, which is to be presented under the modified accrual method. Therefore, separate presentation of the fund-based balance sheet is excluded from the basic financial statements.

The financial statements also include notes that explain some of the information in the financial statements and provide more detailed data.

The Authority as a Whole

• The Authority was created by resolution of the Macomb County Board of Commissioners in August 2008 and received its taxing authority as the result of a referendum in August 2008. The Authority's primary source of revenue is from the collection of property taxes from the local units of government in Macomb County (the "County"). The Authority is authorized to levy a tax of not more than 0.1 mill on real and personal property in Macomb County to provide revenue for the continuation of zoological services to benefit the residents of the County. The taxes were levied on December I, 2009 and raised $3, 102,754 of property tax revenue.

• All revenue is distributed back to the Detroit Zoological Society with the exception of amounts withheld to pay for operating expenditures. However, there were no operating expenses in the year ended November 30, 20 IO.

2


Management's Discussion and AnalySis (Continued)

Governmental Activities

The following table shows, in a condensed format, net assets as of November 30, 20 I0 and 2009 and the change in net assets for the fiscal years ended November 30, 20 I0 and 2009:

2010 2009

Assets - Deposits held at Macomb County

Liabilities· Due to Detroit Zoological Society

Fund Balance/Net Assets - Unrestricted

Revenue - Property taxes

Expenditures. Distributions to Detroit Zoological Soci



Fund Balance/Net Assets End of year

ety

$

$

$

$

3,102,754

3,102,754

$ 199

199

$

$ 3,199,682

3,199,682

$

Contacting the Authority's Management

This financial report is intended solely to provide a general overview of the Authority's finances and to show the Authority's accountability for the money it receives. If you have any questions about this report or need additional information, we welcome you to contact the Authority's administration.

3

Macomb County ZOOlogiCal Authority

Governmental Fund Balance SheetlStatement of Net Assets November 30, 20 I 0

Assets - Deposits held at Macomb County (Note 2) $

Liabilities - Due to Detroit Zoological Society

Fund Balance/Net Assets - Unrestricted

Total Liabilities and Fund Balance $

Note to Reader - The statement of net assets is prepared under the full accrual method. For the governmental activities, there are no reconciling items between this method of accounting and the General Fund balance sheet. which is presented under the modified accrual method.


Macomb County ZoologiCal Authority

Statement 01 Governmental Revenue, Expenditures, and Changes In Fund Balance/Statement 01 Activttles

Year Ended November 30. 20 I 0

Revenue - Property taxes $ 3.102,754

Expenditures - Distributions to Detroit Zoological Society 3.102,754



Fund Balance/Net Assets - End afyear $

Note to Reader - The statement of activities is prepared under the full accrual method. There are no reconciling items between this method of accounting and the General Fund statement of governmental revenue, expenditures, and changes in fund balance, which is presented under the modified accrual method.



Notes to Financial Statements November 30, :1010

Note I • Summary of Significant Accounting Policies

The accounting policies of tlle Macomb County Zoological Authority (the "Authority") conform to accounting principles generally accepted in the United States of America as applicable to governmental units. The following is a summary of the Significant accounting policies:

Reporting Entity

The Authority was established based on a resolution adopted on August 5, 2008 and is maintained by the appointed members of the board. Based on the significance of any operational or financial relationships with the Authority, there are no component units to be included in the Authority's financial report.

All of the activities of the Authority are accounted for in a Single governmental fund:

Governmental Fund· The financial activities of the Authority are generally limited to the collection of amounts that are subsequently returned to third parties. However, the Authority is also responsible for the payment of various operating expenses of the Authority. There were no operating expenses in the year ended November 30, 20 IO.

Measurement Focus. Basis of Accounting. and Financial Statement Presentation

The government-wide financial statements (i.e., the statement of net assets and the statement of activities) are reported using the economic resources measurement focus and the accrual basis of accounting. Revenue is recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenue in the year for which they are levied.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenue is recognized as Soon as it is both measurable and available. Revenue is considered to be available if it is collected within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the Authority considers revenue to be available if it is collected within 60 days of the end of the current fiscal period. Property taxes and interest income associated with the current fiscal period are considered to be susceptible to accrual and have been recognized as revenue in the current fiscal period. All other revenue items are considered to be available only when cash is received by the Authority. Expenditures generally are recorded when a liability is incurred, as under accrual accounting.


Notes to Financial Statements November 30,1.010

Note I - Summary of SignHicant Accounting Policies (Continued)

Assets. Liilbilities. and Net Assets

Bank Deposits and Investments . Cash and cash equivalents include demand deposits and short-term investments. Investments are recorded at fair value, based on quoted market prices.

Property Taxes - The Authority is authorized to levy a taX of not more than 0.1 mill Cfi real and personal property in Macomb County for a period of 10 years, 2008 through 2017. The related property taxes are billed by the cities, villages, and townships (CVTs) of Macomb County on December I. The CVTs remit the appropriate tax collections to Macomb County, which in turn remits the taxes collected on the 0.1 mill to the Detroit Zoological Society.

The 2009 taxable valuation of Macomb County totaled $30,887,928,000, on which ad valorem taxes levied consisted of 0.1 mills for the Authority. The ad valorem taxes levied raised $3,102.754 of property tax revenue for the Authority.

Use of Estimiltes - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Note 1. - oepostts and Investments

Michigan Compiled Laws Section 129.91 (Public Act 20 of 1943, as amended) authorizes local governmental units to make deposits and invest 'In the accounts of federally insured banks, credit unions, and savings and loan associations that have offices in Michigan. The Authority is allowed to invest in bonds, securities, and other direct obligations of the United States or any agency or instrumentality of the United States; repurchase agreements; bankers' acceptances of United States banks; commercial paper rated within the two highest classifications, which matures not more than 270 days after the date of purchase; obligations of the State of Michigan or its political subdivisions. which are rated as investment grade; and mutual funds composed of investment vehicles that are legal for direct investment by local units of government in Michigan,

7

,


Nates to Financial Statements November 30, 10 I0

Note 1 • oeposits and Investments (COntinued)

The Authority's deposits are managed by Macomb County and deposited into the County's pooled cash account. Macomb County's pooled cash account only uses federal and state-chartered banks and savings institutions which are members of the FDIC and have a location in the state of Michigan. All deposits and investments in the pool are held in the County's name and tax 10 number.

The Authority's cash and investments are subject to custodial credit risk, which is examined in more detail below:

Custodial Credit Risk of Bank Deposits

Custodial credit risk is the risk that, in the event of a bank failure, the Authority'S deposits may not be returned to it. The Authority does not have a deposit policy for custodial credit risk. As discussed above, the Authority's cash is pooled with Macomb County; therefore, the amount that was uninsured and uncollateralized cannot be determined.

Note 3 • A&ItJIortty Operations

Based on the authorization of the electors of Macomb County at the August 5, 2008 primary election, the Authority is authorized to levy a tax of not more than 0.1 mill on real and personal property for a period of 10 years, 2008 through 2017, to provide revenue for the continuation of zoological services to benefit the residents of Macomb County. Property tax collections received by the Authority are remitted to the Detroit Zoological Society.

The Authority did not adopt a budget for the year ended November 30, 20 IO.

Note 4 • Upcoming Accounting Pronouncements

In March 2009, the GASB issued Statement No. 54, Fund Balance Reporting and Governmental Fund-type Definitions. The objective of this statement is to enhance the usefulness of fund balance information by providing clearer fund balance classifications that can be more consistently applied and by clarifying the existing governmental fund-type definitions. This statement establishes fund balance classifications that comprise a hierarchy based primarily on the extent to which a government is bound to observe constraints imposed upon the use of the resources reported in governmental funds. Under this standard, the fund balance classifications of reserved. deSignated. and unreserved will be replaced with five new classifications: nonspendable, restricted, committed, assigned, and unassigned. The Authority is currently evaluating the impact this standard will have on the financial statements when adopted in 20 I I.

8


Notes to Financial Statements November 30, 20 I 0

Note 4 • Upcoming Accounting Pronouncements (COntinued)

In June 20 II, the GASB issued Statement No. 63, Financial ReporCing of Deferred Outnows of Resources, Deferred Innows of Resources, and Net Position. The statement will be effective for the Authority'S 2013 fiscal year. The statement incorporates deferred outflows of resources and deferred inflows of resources, as defined by GASB Concepts Statement No.4, into the definitions of the required components of the residual measure of net position. formerly net assets. This statement also provides a new statement of net position format to report all assets, deferred outflows of resources, liabilities, deferred inflows of resources, and net position. Once implemented, this statement will impact the format and reporting of the balance sheet at the government-wide level and also at the fund level.

In March 2012, the GASB issued Statement No. 65, Items Previously Reported as Assets and Liabilities, which is reqUired to be implemented for financial statements for periods beginning after- December 15, 2012. Statement No. 65 establishes accounting and financial reporting standards that reclassify, as deferred outflows and inflows of resources, certain items that were previously reported as assets and liabilities. This statement also prOVides other financial reporting gUidance related to the impact of the financial statement elements deferred outflows of resources and deferred inflows of resources. Statement No. 65 will be implemented in the Authority'S 20 14 fiscal year.

9

CITY OF ROSEVILLE MACOMB COUNTY, MICHIGAN

RESOLUTION ESTABLISIllNG COMMERCIAL REHABILITATION DISTRICT FOR 2089113 MILE, ROSEVILLE MICIDGAN

Minutes of. Regular Meeting of the City CollOcil of the City of Roseville, CollOty ofMacomb, Michigan, held in said City on Tuesday, August 14, 2012 at 7:00 p.m., loeal time.

PRESENT: Mayor John Chirkuo, Mayor Pro Tem Robert Taylor, CollOcilperson, Salvatore Aiuto, Jao Haggerty, Colleen McCartney Bill Shoemaker aod Michael Switalski.

ABSENT: None

The following preamble and resolution were offered by Councilman Salvatore Aiuto, and supported by Councilwoman Jan Haggerty, to adopt the following Resolution establishing a Commercial Rehabilitation District for 20891 13 Mile, Roseville, Miehigao.

Resolution Establishing Commercial Rehabilitation District for City of Roseville, Mitbigan.

WHEREAS, pursuant to PA 210 of2005, the City of Roseville has the authority to establish "Commercial Rehabilitation District" within the City ofRoseville on its own initiative with the pwpose of stimulating redevelopment activity; and

WHEREAS, the City CollOeil ofthe City of Roseville detennined t!ull the district meets the requiremeots set forth in sections 2(b) and 3 ofPA 210 of 2005; aod

WHEREAS, writteo notice has beeo given by certified mail to the CQllOty and all owners of real property loeated within the proposed district as required by section 3(3) ofPA 210 of 2005; aod

WHEREAS, on Augnst 14, 2012 • publie hearing was held and all residents aod taxpayers of the City of Roseville were afforded ao opportunity to be heard thereon; and

WHEREAS, the City COlUlCil deems it to be in the publie interest of the City of Roseville to establish the Commereial Rehabilitation Distriet as proposed;

NOW, TIlEREFORE, BE IT RESOLVED, by the City CollOcil of the City ofRoseville that the following described parcel(s) ofland situated in the City of Roseville, Macomb CollOty, aod State ofMichigan, tl> wit:

PARCEL ID: 14-03-354-001

TlN,R13E SEC 3 S 1/2 OF SW 1140F SW 114 EXC BEG AT SWCOR SEC 3; THNOI·55'27"W 672.42 FT; TH S89·46'44"E 690.28 FT TH SOl·53'49"E 673.28 FT; TH N89·34'36"W 690.03 FT TO PT BEG 9.309 A CITY OF ROSEVILLE

be and here is established as a Commercial Rehabilitation District pursuant to the provisions of PA 210 of 2005. RESOLUTION DECLARED ADOPTED.

STATE OF MlCffiGAN) SS)

COUNTY OF MACOMB)

I, RICHARD M. STEENLAND, the duly qualified and acting City Clerk of the City of Roseville, Mscomb County, Michigan, do hereby certify that the foregoing is a true and complete copy of a Resolution adopted by the City Council of the City ofRoseville, Macomb County, Michigan, on Tuesday, August 14.2012 and that said meeting was conducted and public notice of said meeting was given pursuant to and in full compliance with the Open Meetings Ac~ being Act 267 of the Michigan Public Acts of 1976, as amended, and that the minutes of said meeting were kept and will be or have been made available asre . bys °dAct.

RESOLUTION NO. _____________ FULL BOARD MEETING DATE:__________________ AGENDA ITEM:______________________________ MACOMB COUNTY, MICHIGAN RESOLUTION TO Accept or reject the establishment of a Commercial Rehabilitation District for 20891 13 Mile Road, Roseville, MI INTRODUCED BY Commissioners James Carabelli and David Flynn, Co-Chairs, Economic Development Committee COMMITTEE/MEETING DATE Economic Development Committee 08-15-12

MAYOR CJIT NfA.J'JAGER JOHN CHIRKUN SCO'lT A- .l.D1a>;5

MAYOR PRO TEM CIITCLERK ROBERT TAYlOR fUCHAlliJ M 5TEENL...."W

CIIT COUNCIL SALVATOREAIUTO CITY TREASUREft

CATHEIUNl:.j_ KAuGIIJAN HilGCEllTY COLiLEt'< MCCARTNEY

OILLSHOF.MAKEll MJCHAEL S\VlTALSKI

MEMORANDUM

Date: August 1, 2012

To: Kathy D. Vosburg, Board Chair Macomb County Board of Commissioners

From: Michael Connors, Administrator ~ Department of Community & Economic Developrrent

Re: Board of Commissioners August 16th Agenda Item Request Establishment of Commercial Rehabilitation District 20891 13 Mile Road, Roseville, M148066

Under the gUidelines of Public Act 210 of 2005, the City of Roseville is requesting support from Macomb County in the establishment of a Commercial Rehabilitation District for a long-time vacant commercial property located at 20891 13 Mile Road, Roseville, MI. The District incentivizes developers to take interest in redevelopment opportunities within a key commercial corridor of the city.

On August 14, 2012, at the regularly scheduled Roseville City Council meeting, Council will vote to adopt a resolution to create the district, after a hearing of the public is considered. The act reqUires a local unit of government to notify the County Board of Commissioners and all real property owners in the proposed district. After the hearing is held, a copy of the resolution adopting the district shall be provided to the county where the district is established.

Within 28 days, the county may accept or reject the establishment of the district. In Macomb County, the County Executive can write a letter rejecting the establishment of the district. This is not an opt-out option for Macomb County. Once the district is established, the property owner may file an application with the local clerk for a Commercial Rehabilitation Exemption Certificate with the Michigan Department of Treasury.

Land and personal property are exempt from the act and, essentially, any new investment is frozen for the duration of the Certificate for a period not to exceed 10 years. The property owner will continue to pay on land, personal property, state education and local school operating taxes.

Enclosed is the draft resolution to establish a Commerdal Rehabilitation District, in addition to the public hearing notice. On August 15, 2012, I will send the fully executed resolution to Board Chair Office to accommodate the full board meeting on August 16tl1

, 2012.

29777 GRATIOT, P. O. 80X 290' ROSEVILLE, MICHIGAN 48066-9021 FAX (586) 445·5402' TDD: 445-5493

www.rosevtlle-mi.gov 1IIdg.lrtsl'.<tloll'i __.__ 4H·~5a . Cammunily D.nlop _MM 445-S4:!J Fin! ...._._.._.__._. 445-5444 PIIn:hIl-'Jn~ _.__.._"M_" 445_5425

Cll~ A.....o' ._. 445-S.:tlO Conlroll., ...._... ._._ 445·~n Ho,,<Jn~ .__~._ .._ ..~_ .. 77~·1J60 Rc..",.,tJon {!'od"l ....__ .. 4:l5·5~~O

Olya.rtr. ._._M._.. 445·5440 Di.l. Co"n M_'M_'~"_~M 773·2010 Lihrary ._._.__.._ ... 445.5-l117 S""j", Ccnle, _._..__ ._ 777·7177

C;ly MlLtloge' 4~5·S.410 D.!'.W. ._..._~. '~". __ 445·5470 l~rsono.l _ .•._ •. __._._ 4:15·5412 T ",," _ _.._ _. 445·5420

Codc £aJ"o''''' _ __ 4.l5_5-147 Enginnrlng .__ ..~._.~ ..._ 445·S4:l~ PollCl' _... .M•• ••• 77S·2100 Wal« (Bllling) _445·5460__M.

Waler (GO'Ogf) •__._•._..... 4:l5-5~6G

CITY OF ROSEVILLE MACOMB COUNTY, MICHIGAN

RESOLUTION ESTAIILISHING COMMERCIAL REHABILITATION DISTlllCr FOR 20891 13 MILE, ROSEVILLE MICHIGAN

Minutes ofa Regular Meeting of the City Council of the City of Roseville, COlUlly of Macomb. Michigan, held in said City on Tuesday, August 14, 2012 at 7:00 p.m., locaJ time.

PRESENT:

ABSENT:

The following preamble and resolution were ottered by , and supported by =~-==~c~~=' to adopt the foHowing Resolution establishing a Commercial Reh~bili(ation

District for 20891 13 Mile, Roseville, Michigan.

Resolution Establi~hing Commercial Rehabilitation District for City of Roseville, Michigan.

VlHEREAS, pursuant to PA 210 of2005, the City of RoseviUe has the authority to establish "Commerciar Rehabilitation District" within the City of Roseville on ill! own initiative with the purpose of stimulating redevelopment activity; and

WHEREAS, the City Council of the City of Roseville determined that the district meets the requirements set forth in sections 2(b) and 3 ofPA 2LO of2005; and

WHEREAS, written notice has been given by certified mail to the county and all owners of real property located within the proposed district as required by section 3(3) ofPA 210 of 2005; and

WHEREAS, on August 14, 20J 2 a public hearing was held and all residents and taxpayers of the City of Roseville were afforded an opportunity to be heard thereon; and

WHEREAS, the City Council deems it to be in the public interest of the City of Roseville to establish tIle Commercial Rehabilitation Distriet as proposed;

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Roseville that the following described parcel(s) of land situated in the City of Roseville, Macomb County, and State of Michigan, to wit:

PARCEL lD: 14-03-354-001

TlN,R13E SEC 3 S 112 OF SW 1I40F SW 114 EXC BEG AT SW COR SEC J; TH N01'55'2TW 672.42 IT; TH S89'46'44"E 690.28 FT TH SOl'53'49"E 673.28 IT; TH N89'34'J6"W 690.03 FT TO PI' BEG 9.309 A CITY OF ROSEVILLE

be and here is established as a Conunercial Rehabilitation District pursuant to the provisions of PA 210 of 2005.

AYES,

NAYS,

RESOLUTION DECLARED ADOPTED.

Clerk

I hereby certify that the foregoing constitutes a true and complete copy of a resolution adopted by the City Council of the City of Roseville, County of Macomb, Michigan at a Regular Council meeting held on August 14,2012.

CITY OF ROSEVILLE NOTICE OF PUBLIC HEARING REGARDING

THE PROPOSED ESTABLISHMENT OF A COMMERCIAL REHABILITATION DISTRICT FOR

COMMERCIAL FACILITIES EXEMPTION CERTIFICATE FOR, 20891 13 MILE,

ROSEVILLE, 1\111 48066.

Reference P.A. 210 of Public Acts of 2005 Please take notice that on the 14th day of August, 2012 at 7:00 p.m., local time, or as soon thereafter as may be heard, a public hearing will be held in the Civic Center Council Chambers, 29777 Gratiot Avenue, Roseville, Michigan on the establishment of a Commercial Rehabilitation District. The Commercial Rehabilitation District for the property located at 20891 13 Mile, Roseville, Michigan otherwise known as:

PARCEL 10: 14-03-354-001

T1 N,R13E SEC 3 S 1/2 OF SW 1/40F SW 1/4 EXC BEG AT SW COR SEC 3; TH N01 *55'27"W 672.42 FT; TH S89*46'44"E 690.28 FT TH S01 *53'49"E 673.28 FT; TH N89*34'36"W 690.03 FT TO PT BEG 9.309 A CITY OF ROSEVILLE

Also, subject to any and all easements of record, if any.

Any resident, taxpayer, or other interested person has the right to appear and be heard at the above-described meeting or to submit comments in writing in advance to the City Clerk, P.O. Box 290, Roseville, Michigan 48066.

Respectfully submitted, RICHARD M. STEENLAND City Clerk Published: Eastsider 08101/2012 0401-1231

PUR E~ Ie H I GAN"

t-iichigan Advanlage.org

COHHmCIAL R(;JMBILITATION ACT Puhllc Act 210 0[2005 encourages the rehabilitation of commercial property by abating the property taxes g~nerated from new investment for a period up to 10 years. As defined, commercial property is a qualified facility that includes a building or group of contiguous buildings of commercial property that is 15 years or older, of which the primary purpose is the operation of a commercial business enterprise or multifamily residential use. A qualified facility may also include vacant property or other commercial propert y which, within the immediately preceding 15 years, was commercial property. Types of commercial business enterprises include office. engineering. research and development, warehousing, parts distribution, retail sales, and other commercial activities. Multifamily residential is housing that consists of five or more units. Commercial properties allocated new market tax credits

are also considered a qualified facility.

Qualified retad food establishments are considered a qualified facility for purposes of granting the lax abatement. These establishments include a retail supermarket, grocery store, produce market, or delicatessen that offer unprocessed USDA-inspected meat and poultry products or mea! products that carry the USDA organic seal, fresh fruits and vegetables,

and dairy products for sale to the public. The qualified retail food establi"hment must be located in a "core community" as detined in the Obsolete Property Rehabilitation Act (PA 146 of2000) or in an area designated as rural as defined by the United States Census Bureau and is located in an uuderserved area.

Commercial property does not include properly that is to be Llsed as a professional sports stadium or a casino. Land and personal property are not eligible for abatement under this act.

WHO IS HIGIBLE? "Qualified local government units" mean any city, village

or township.

WHAT IS REHABILITATION? Rehabilitation is defined as changes to qualified facilities

th:.lt are required to restore or modify the properly, together with all appurtenance-;, tll an economically efficient condition. The new investment in the rehahhecl property Inust result in improvements aggregating to mQ1·e thatl 10 percent of the true cash value of the

propertv at <:omrnellcement of the rehabililatioll of the qualilied hlCllity. Rehabilitation includes the follo\vinS: improvement of floor loads, correctioll of delicient or excessive height, new or improved fixed bLLildlng equipment including heating, ventilation, and lighting, reducing multistory facilities to one or two stories, improved structural support including foundations, improved roof struct ure and cover, floor replacement, improved wall placement, improvecl exterior and interior appearance of buildin~~. and olher physical

changes required to restore or change the property to an ecollomical!y efficient condition.

Rehabilitatioll also includes new construction 011 hKanl property from which a previous structure has Ih~('ll

demolished and if the new construction is an (~(';Oll(lmic

henefit to the local community as di,termined by the qualified local governmental unit.

Rehabilitation for a qualified retail food establishment also includes new constructioll.

WHAT IS THE PROCESS? Before the Commercial Rehabilitation Exemption Certificate (i.e. property tax abat(>nwnt) can be granted to \ he commercial property owner, th(> city, village or township by resolutiou of its legislative body, must establish a Commercial Rehabilitation District. The establishment of the district may be initiated b}' the local government unit or by owrlers of property comprising 50 p(>rcenl of all taxable value of the propert y in the proposed district. The district must be at least

three acres in size uuless it is located in a downlown or business area or contains a qualified retail food establishment.

The city, village or township must hold a hearing to establish a Commerciill R(>habilitation District. Notification of the hearing must b(> given to the county

'<'2012 Miclllg.rl Economic Dcvdopmcnt Corp<lra,ion'· 03[12

PU RE Ie H I GAN'

MichiganAdvantageoo rg

COMMr,:RCIAL R£::HABILITATION ;~CT board of commissioners and all real property owners in the proposed distnct.

After the hearing is held and ,he local unit of government determines the district meets the requiremellts of the

act, a copy of the resolution adoptillg the district shall bl;' provided to the county where the distrICt is established.

Within 28 days, the county rna\' accept or reject the establishment of tht' district. In a county with a county executive, the executive can write a Jetter f['jecLing the

establishment of the district. In all at her counties, the county board of commissioners call pass a resolution rejecting the establishment of the district.

Once the district is established, the property o\\lners may file an application with the local clerk for a Commerci"l Rehabilitation Exemption Certificate. Applications;He available from the Michigan Departmeut of Treasury.

The local clerk shall provide wcittrn notification to the assessor of the local unit of governmeut ;;ud each taxing jurisdiction that levies ad valorem property taxes orthe applicatiou hearing. The city, village or township has 60 days after receipt of the application to either approve or disapprove the application. If denied, a reason must be given in the resolution. The assessor and applicant shall be sent a copy of the unapproved resolution by certified mail. If approved, the application and resolution must be

sent to the State Tax Commission, which will certify or deny the application within 60 days. A resolution is not

effeclive unless approved by the State Tax Commission.

COt-lt-l~RCIALR~~ABILITATION

~X~t-IPTION C~RTIFICAT~

Upon approval by the State Tax Commission, a Commercial Rehabilitation Certificate is issued. The property owner must pay a Commercial Rehabilitation

Tax rather than the normal property tax. The certificate must be issued for a period of at least one year, but

cannot exceed 10 years. Certificates initially issued for less than 10 years may be extended, but shall not exceed

10 years. The criteria for extensions must be included in the resolution approving the abatement.

The Commercial Rehabilitation Tax freezes the taxable value of the building and exempts the new investment from local taxe.~. The school operating tax and the State Education Tll.'( (SET) are still levied on tbe new irwt::stment. Land and personal property cannot be ab<1led under this act.

DISCUSSION [n addition to the Commerci;;1 gehabilitation Act (PA

2lU of 2U05), several other property tax abatements ace available for the rehabilitation of commercial properly in Michigan, including the Commercia! Rede"'-"'opm'?'"l Act (PA 255 of 1978) and the Oboiete Prop!.'d)' Reh"bilital:ion Ad (PA 146 oi" Loot)). Each acl has unique eligibility requirements, processes, and lengths aud terms of the abatemeuL. Please refer to the Michigan Economic Development Corporation Fact Sheet for

more information on each program and consult the authorizing statute to determine the best fit for your project needs.

CONTACT INFORr.iATION For more information on the Commercial Rehabilitation Act, please contact the CATl:,HH Speci".list assigned to your territory_ For more information, contact thc Michigan Economic Development Corporation"·l (MEDC

Customer Assistance Center al517..lTl.9.>l0R.

SUPPORTING STATUT~S

PA 210 of 2oo5-Commercial RE'hilbii:taLon t.d

©M12 Michigan Economic Development Corporation>~

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Typewritten Text

*(see below)

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Typewritten Text

*Further, this budget action addresses budgetary issues only. It does not constitute the Commission's approval of any County contract. If a contract requires Commission approval under the County's Contracting Policy or the County's Procurement Ordinance, such approval must be sought separately. FORWARD TO THE FINANCE COMMITTEE. *(This language was added by Economic Development Committee Co-Chairs Carabelli and Flynn)

djacks

Typewritten Text

Commissioners James Carabelli and David Flynn, Co-Chairs, Economic Development Committee

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Typewritten Text

Economic Development 08-15-12

RESOLUTION NO. _____________ FULL BOARD MEETING DATE:__________________ AGENDA ITEM:______________________________ MACOMB COUNTY, MICHIGAN RESOLUTION TO Receive and file the update on upcoming events INTRODUCED BY Commissioners James Carabelli and David Flynn, Co-Chairs, Economic Development Committee COMMITTEE/MEETING DATE Economic Development Committee 08-15-12

Proud to Manufacture in Michigan

Michigan Manufacturing Technology Center will host the "Proud to Manufacture in Michigan"

conference August 15-16 in Traverse City. Featuring the success stories of 18 different companies

that have found success through new strategies, and a host of expert speakers, the event will re

energize manufacturers and offer inspiration to find new success. More details here: Proud to

Manufacture in Michigan Conference. This event will take place on Wednesday and Thursday,

August 15-16, 2012. Registration required.

8(a) & HUBZone Certification Orientation

Macomb's Small Business & Technology Development Center and Velocity offer this workshop to

help socially and economicaly disadvantaged business owners gain access to government

contracting. HUBZones are Historically Underutllized Business Zones. Find out if your business

qualifies for this program. This event will take place on Monday, August 27, 2012 from 9 a.m. to

12 p.m. at Velocity. Registration required.

Fireside Growth Series features Josh Linkner

The Macomb-OU INCubator is offering a free series of lectures designed to educate emerging

entrepreneurs on the trials and tribulations of creating a successful business The next lecture is

scheduled for Wednesday, September 5, from 5-7 p.rn.with Josh Linkner. Wine and cheese

provided. Registration is required. Call Joan Carleton at 586-884-9324 or email

[email protected].

FastTrac Entrepreneurial Training Series

Two FastTrac programs will be ·offered beginning this September. FastTrac@ New Venture.... is a

ten-week program, beginning on September 10, for start-up businesses or those thinking

about starting a business. tFastTrac® Venture Forward fM Is an ll-week program, beginning

on September 14, for experienced owners or managers of businesses with at least nine employees

and revenues approaching one million dollars. Further information regarding cost and registration

can be found here.

Startup Lean

The Macomb-OU INCubator is offering a 3-part series for new businesses on Lean principles. Get off

on the right foot by learning how to be efficient, creative and successful from day one. Startup Lean

meets September 11, :18 and 25 from 8 a.m. to noon. For more information, contact Joan

Carleton at 586-884-9324 or [email protected].

2012 Hiring. Our Heroes Veterans Event Selfridge ANGB, MI-September 16, 2012

1:00 p.m. to 4:00 p.m.

Please join us for a one ofa kind FREE hiring fair, for job seekers and employers, at Selfridge Air National Guard Base (ANGB), Joint Dining Facility, Bldg 164,43156 Wagner Street Sel fri dge AN GB, M[ 48045. This hi ri ng fai r is for mit itary veterans, acti ve duty military members, Guard and Reserve members. and military and veteran spouses.

The U.S. Chamber of Commerce's "Hiring OUf Heroes" Hiring Fair is co-sponsored locally by Macomb County Chamber 0 f Commerce, Dearbo rn Area Chambe r of Commerce, Detroit Regional Chamber, State of Michigan Veterans Division, Macomb County, Selfridge Air

National Guard Base, Michigan Air National Guard, the Employer Support of the Guard & Reserve (ESGR), the Department of Labor Veterans Employment and Training Services

(DOL VETS), Department of Veteran Affairs, Wayne State University, United States Army Reserve and the Guard Support Center.

Employers and job seekers must pre-register far this FREE event by gaing ta vvww.uschamber.com/hiringourheroes/events; scroll down and click on "Selfridge ANGB.

MI".

If you need assistance registering, please contact us at [email protected] or please call 202-463-3110. Employer registration closes September 10, 2012.

acomb COUNTY CHAMS"ER . .

I:c:r:~~ EMPLOYER SUPPORT OF THE GUARD AND RESERVE o

WWW.USCHAMBER.COM/HIRI NGOURH EROES/EVE NTS

Register now for

Surviving Your Next

Business C'Trisis Busine Crisis Management Conference

September 19, 2012

8 a.m. -4 p.m. Macomb Intermediate School District building

44001 Garfield, Clinton Twp.

Is your business prepared for unexpected health, safety, technology and continuity issues.

This conference can help! Sessions include industry experts on the following subjects:

• Cyber Security

• Medical Response

• Violence in the Workplace

• Family Business Preparedness

• Public Health Awareness

• Crisis Communications

• Hazardous Vulnerability Assessment

• Business Continuity

Your $10 ticket includes continental breakfast and lunch

Register online at wwvv.macombcQuntychamber.com Full schedule available online. Come for a session or stay all day.

~e ~~(,

oq' 1&!1 ~

~ . '<flJ11. ~ IC''''''G~

Mark A. Hackel County ExecJJtive

,COUNTY CHAMBER

®Beawnont SrJOHN HEA!.l'H®

McLaren MACOMB

HENRY FoRD MACOMB HOSPITALS

MI;SWC MACOMB COUNTY MICHfCAN <~:: SMALL BUSINESS & TECHNOLOGY DEVELOPMENT CENTER 5\-11\ BUSINESS' ,j~! 1 SOUTH MAIN STREET-7TH FLOOR, MOUNT CLEMENS, MI 48043 - PHONE: 586-469-5118 & TECHI\OI.OGY U www.misbtdc.org/southeastll1khigan - www.tvlacombBusiness.com DEVELOPM· :T C8\iER '

2012 Scheduled Events PLEASE CHECK EACH LISTING FOR EVENT FEE. REGISTRATION IS REQUIRED.

Register online at www.misbtdc.org (follow trailling links to lHacomb) or call us at 586-469-5118. Seminars are held from 9:00 am to 12:00 pm

Entrepreneurial Series: Fundamentals of

Entrepreneurial Series: Entrepreneurial Series: Fundamentals of Fundamentals of

Writing a Business Plan.Business Legal Issues Starting a Business

Whether your business is in the planningThis seminar focuses on individuals Designed 10 guide p~ospective business stages or well established this semizHu will who are considering self-employment or ow ners in sclec Ii ng the legal struc'llll;e provide insight into crealing .l successhll are in the beginning stages of starting th:lt will best meet the legal and account "map" or business plan. The b;asics of their own small business. Topics in ing needs of their small business. Key financial planning. marketing, sales, im'enclude an overview of the steps, chal legal, tax and non-lax issues are discussed lory, and operations are covered troal th.e lenges and rewards of business owner relative to lhe legal entities available in unique perspeCli"'e of the small Ollsiness ship and the resources available to help Michigan. This event is FREE. owner. This event is FREE for Macomb launch new venhlrcs in Michigan. This County residents. All olhers pay a $40.00 event is FREE for Macomb County resi 01/18/12 Wed MI. Ctemens fee. dents. All others pay a $30.00 fee. 03/21/12 Wed MI. Clemens

02/15/12 Wed Mt. Clemens05/09/12 Wed Ivlt. Clemens01/11/12 Wed Mt Clemens 04/11/12 Wed Mt. Clemens 07/18/12 V-led Mt. Clen\e(ls02/08/12 Wed Clinton Twp. 06/13/12 Wed Mt. Clemens 09/19/12 Wed Mt. Clemens03/07/12 Wed Mt Clemens 08/15/12 Wed Mt. Clemens 11/28/12 Wed lvit. Clemens04/04/12 Wed Velocity

10/17/12 Wed .\-11. Clemens 05/02/12 Wed Mt Clemens 12/12/12 Wed Mt. Clemens 06/06/12 Wed Clinton Twp. 07/11/12 Wed Eastpointe l'resented by:

Entrepre-neurial Serie.s:03/08/12 Wed VelOCity

Joh.n T. Carter, Esq. Fundamentals of09/05/12 Wed Mt Clemens Marketing Your Business10/03/12 Wed Clinton Twp.

And11/07/12 Wed Ml Clemens Designed to present practical applications 12/05/12 Wed Velocity of marketing concepts. This event covers

Lori K. Bianco, CPA elemental marketing principals including: Market analysis and rcsear<:h, target marketing, assessing competitors, and key tools for implementing a plan for market

WITZKE BERR.Y ing your products or services. Thie event is ll.= .CARTER & WANDER PIt C

MI". Clemens: Macomb County AdminifREE for Macomb Count)' residents. Allstration Building, 1 S Main SlIcet, 48043

.... [TLl.:."Ir'(~ &. Cl1krnl.l\.Hl ~ others pay a $40.00 fee nars will be held lO the 9th floor Confer(comer of Cass & Main Street) All semi

02/22/12 Wed Mt. Clemens

ence Room unless otherwise oored. 04/18/12 \Ved Mt. Clemens 06/20/12 ,",Ved Mt. Clemens

Clinton Twp: The MI-Works! Office, 03/29/12 \Ved Ml Clemens 43630 Hayes, 48038 (between 19 Mile & 10/10/12 Wed Mt Clenlens HaU Road) in the Atrium Center,

Like us on Facebook! Velocity: The !Ylacomb OU lncubator, 6633 18 Mile Road, Sterling Heights, 48314 (North off 18 Mile Between Van www.misbtdc.org/region10Dyke and Mound

Eastpointe: Eastpointe City Hall, 23200 Southeast tvlichigan SBTDC Gratiot Ave., 4S021 Gust past 9 Mile) in &ot~~1c U'Won::~ b'~ -1lhtU.~U:1.........-il1"'"

au.a.. iftooq.<I.~'1f4 b "'.~l*,o .....hlo....:l~

COllllCil Chambers

EiJcnt atul semi"ilr di1tes a", s,,/'ject to cI,a1lSe. For additional i!l/orma non on even Is, or to verilY doles listed nvo-ve. please ell JI (586) 469-5!l S or visit 0"1' websiu at www.misbtdc.org!soutlreastmkl.i!?"n (Revised June 29,2012)

MI-sWC MACOMB COUNTY MleJ IlGA! ~"'-, SMALL BUSINESS & TECHNOLOGY DEVELOPMENT CENTER S\'~!)~.L BUSI1\' .. ( tr

1 SOUTH MAIN STREET-7TH FLOOR, MOUNT CLEMENS, rvu 48043 - PHONE: 586-469-5118,-,' II:CH;'-..\()L.OG'r U www.misbtdc.org/southeastrnichigan-wwlV.MacombBusiness.comDE\"ELOr~1E c '

2012 Scheduled Events All SEMINARS ARE fREE BUT REGISTRATION IS REQUIRED

Register online at www.misbtdc.org (follow training lillks to Mncomb) or call us at 586-469-5118 Seminars are held from 9:00 am to 12:00 pm

Small Business Tax Seminars Finance-S Keys These Events are Free to Achieving Fiscal Fitness

\--------------------------1 The essentials of financial managem~nt, induding how to

How to Report Small Business Income & Expenses Topics include: Reporting Income, Expenses (lTansportation, insurance, entertainment, etc.), Depreciation,. files and records.

01/25/12 Wed Mt. Clemens 08/22/12 Wed fvil. Clemens

Employees & Taxes: What You Need to Know Topi<:s include: Worker Classification (Employee vs. Independent Contractor), Information Returns, (940, 941, 1099, W-2), Employer's Oblig;ations and Record Keeping.

09/26/12 V'ied ML C1euu'lIS

Tax Information for Sole Proprietors Topics indude: Schedule C, Estimated Taxes, Self-Employment Tax and Record Keeping.

02/01/12 Wed Mt. Clemens 10/24/12 ~Ved Mt. Clemens

Taxes & Your HOUle Office Topics include: Determining Eligibility, Form 8829 Overview and Record Keeping.

02/29/12. 11/14/12.

h'ed Wed

Nil Clemens Mt. Oernens

Presented by Tllli GEAla' GROin', r.c. Linda Geary, CPA

~-=r~lillJ~,\O.:UfD,LA';jI':f A.?{O~'-S."'(""~

select and sLut .In accounting system and how to apply data hom financial statements are discussed. l'reparation of the balance sheet, profH & loss stateDlent, cash now analysis and the breakeven analysis are explained.. $25.00 Fee

03/14/12 Wed

07/11/12 Wed. 09/12/12 Wed

M t. Clemens Velocity Mt Cleolens

Team SBA Financ.ing Roundtable Learn how lend~rs analyze your loan request, and what they look for in a credit application. Meet with bankers, SBA loan officers and ~mall business consultants to discuss your financing needs. You must know how much money you need \0 borrow. A completed business plan is highly recommended. Contact our office .11 586-469-5118 to meet with a business counselor prior to registering for this event. This event will be held at the Velocity Innovation Lab in Sterling Heights and is Free. You MUST prc-register.

06/21/12 Velocity 10(18/12 Velocity

Mt. Clemens: Macomb County Administration Building, 1 S. Main Street, 48043 (corner of Cass & Main Street). All seminars wlll be held tn the 9th Floor Conference Room unless othc[wise noled.

Ointon Twp 'n,c MI-Works! office, 43630 Hayes, 4S03S (between 19 Mile & Hall Road) in the Atriufi\ Center.

Velocilv: The Macomb au Incubator, 6633 18 Mile Road, Sterling Heights, 433]4.

Eastpointe: Eastpointe City HalL 23200 Gratiot Ave., 48021 (just past 9 Mile) in Council Chambers

MlJlk~:.K1 " ),v..\.lL~ts:" J." na~Jl:t .'

l)(\:l~~"i'(.,,,n."

www.misbtdc.org/region10

R4~~~ ,In:uce~ f~ ptcon v,t d:~l\lrr;hl.1 .... illw m.W...: if~U8lltd .. 1.10$1 kG W'Mkt ~ iIirl~·:~.

Eve"t alu! semillnrdnfes are 511bject to eli/lIlge. Foraddinollol iutonlfatiOIl on ('7-,ellts, or to ve,-i!y dales lIsted above. please alII (586) 469-5118 or visit O"r website at www.misbtdc.onrt'soutiteastlliicltigalf (Revised (lin" 29,2012)

5

My Websites Events Page 1 of 12

MSU Events Ca'iendar L~ C~ENDAA~ __ ~._ 3

Events between: Wednesday, August 08, 2012 and Thursday, August 09, 2012

Events for: August 2012

Food Safety Jeopardy

Date: Wednesday, August 01, 2012

ntle: Food safely Jeopardy

Description: Nubition Edication about Food Safety by playing Food Safety Jeopardy at the VerKuilen Building, 21885 Dunham Rd., Assembly Room A, Entrance E, Ointon TownshIp. FREE Group presentation with snacks provided. For information call 586-469-6432.

Times: 1:00PM· 2:00PM

Building Early Emotional Skills (BEES) Workshop


Title: Building Early Emotional Skills (BEES) Wor1<shop

Description: 8 week parent discussion group held at the MISD

Times: 6:30PM - 8:00PM

5 '!i '!i Z '!ill '!ill '!i~

5 '!i '!i ~ '!ill

Horse Fun Show - 9:00 a.m.

Date: Saturday, August 04, 2012

Title: Horse Fun Show' 9:00 a.m.

Description: This show is for the Macomb County Iighthorse and min/draft horse program participants. Bring your mini or lightweight for the county fun show to celebrate the end of the season. The $5 fee includes a pizza lunch, plus each family is aslc:ed to bring a dish to pass. Contact Mike DeFour and [email protected]. Kathy DeFour at [email protected] or call them at 586-739-6115 to RSVP.

Times: ALL DAY EVENT

'!i~ '!i~

Promoting Emergent Literacy

Date: Monday, August 06, 2012

Titte: Promoting Emergent Uteracy

Desalptlon: Parent Provider Childcare Training


Healthy Snacks!-Healthy Family!

I.Date: Wednesday, August 08, 2012

Title: Healthy Snacks!-Healthy Family!

Desaiption: Nutrition Education drop-in day at the Ver1(uilen Building, 21885 Dunham Rd., Assembly Room A, Entrance E, Ointon Township. FREE Group healthy food demonstrations, healthy snacks for kids, prizes and samples proVided. For more information call 586469·6432.

Times: 9:00AM - 12:00PM

Healthy Snacks!-Healthy Familv!



http://www.macombcountymi.gov/msuextensionlevents/calendar.asp?action=year&date=20... 8/8/2012


Description: Nutrition Education drop-in day at the VerKuilen Building, 21885 Dunham Rd., Assembly Room A, Entrance E, Ginton Township. FREE Group healthy food demonstrations, healthy snacks for kids, prizes and samples provided. For more infonnation call 586

1469-6432. !Times:

Building Early Emotional Skills (BEES) Workshop

Oate: Wednesday, August 08, 2012

TItle: Building Early Emotional Skills (BEES) Workshop



Home Ownership

1& Date: Thursday, August 09, 2012

Title: Home Ownership

Description: Who can you trust when buying a home? Learn the basics needed to successfully shop for and finance a home. Community professionals and staff discuss topics such as house hunting, shopping for a mortgage, getting a home inspection and dosing the deal. Registration is reqUired. call 586-469-7614 to register and for location information or email Michele,[email protected]. This is a 3 part program.

Times: 6:30PM 8:30PM

Armada Fair- August 13th-19th

Date: Mooday, August 13, 2012

TItle: Armada Fair- August 13th-19th

I Description: 4-H Events


http://www,macombcountymi.govImsuextensionleventslcalendar.asp?action=year&date=20... 8/8/20 12

Shopping Right When Money's Tight!


Title: Shopping Right When Money's light'

Description: Nutrition Educcation about food budgeting at the VerKuilen Building, 21885 Dunham Rd., Assembly Room A, Entrance E, Clinton Township. FREE Group presentation with snacks provided. For information call 586-469-6432.

nmes: 1:00PM - 2:00PM

Building Early Emotional Skill (BEES) Workshop


Title: Building Early Emotional Skill (BEES) Workshop


Tllmes: 6:30PM - 8:00PM

Home' Ownership

Date: Thursday, August 16, 2012


Description: Who can you trust when buying a home? Learn the basics needed to successfully shop for and finance a home. Community professionals and staff discuss topics such as house hunting, shopping for a mortgage, gettmg a home inspection and dosing the deal. Registration is reqUired. call 586-469-7614 to register and for location infonnation or email [email protected]. This is a 3 part program.



http://www.macorobcountymi.gov/msuextensionleventslcalendar.asp?action=year&date==20... 8/8/2a12

Food Preservation-VerKuilen Bldg, Entrance E, Clinton Twp

Date: saturday, August 18, 2012

Title: Food Preservation-VerKuilen Bldg, Entrance E, Clinton Twp

Des<:ri ptIon: Hot Water Bath Jams &Jellies-$20 fee for class &materials due 10 days prior to dasscall 586.469.6432 to register. Go to www.macombcountvmi.qov/msuextension for Registration Form.

Times: 9:00AM - 12:00PM

Money Management

~ -Date: Monday, August 20, 2012

Title: Money Management

Need to clean up your credit? Need to recover from difficult times? Want to reach your goals? Free 8-week course on managing your finances. Mondays, August 20, 27 Sept. 10, 17, Wednesdays, Sept 26, Oct. 3, 10 & 17, 2012. Class location is MSU Extension, 21885 Dunham Rd, C1intonTownship. Attendance is free, but space is limited so please register by calling 586-469-7614 or email mlc:[email protected]

Description:


Positive DisCipline

Date: Tuesday, August. 21, 2012

Title: Positive Discipline

Description: Parent Provider ChiJdcare Training


Healthy Snacks!-Healthy Family!



Description: Nutrition Education drop-in day at the VerKuilen Building, 21885 Dunham Rd., Assembly Room A, Entrance E, Clinton Township. FREE Group healthy food demonstrations, healthy snacks for kids, prizes and samples provided. For more information call 586469-6432.

Times: 9:00AM - 12;OOPM

t1Iealthy Snacks!-Healthy Family!


Tiitle: Healthy Snacks!-Healthy Family!

Description: Nutrition Education drop-in day at the VerKuilen Building, 21885 Dunham Rd., Assembly Room A, Entrance E, Ointon Township. FREE Group healthy food demonstrations, healthy snacks for kids, prizes and samples provided. For more information call 586469-6432.


Home Ownership

Date: Thursday, August 23, 2012


Description: Who can you trust when buying a home? Learn the baSICS needed to successfully shop fOf and finance a home. Community professionals and staff discuss topics such as house huntil19, shopping for a mortgage, getting a home inspection and closing the deal. Registration is reqUired. (all 586-469-7614 to register and for location information or email Mlchele.Boczkowskl@macombcountvmLqov. This Is a 3 part program.


http://WW\V.macombcountymi.govImsuextensionleventslcalendar.asp?action=year&date=20...

Money Management

Monday, August 27, 2012~ Date,

-Title: Money Management

Description: Need to clean up your credit? Need to recover from difficult times? Want to reach your goals? Free a-week course on managing your finances. Mondays, August 20, 27 sept. 10, 17, Wednesdays, Sept 26, Oct. 3, 10 & 17,2012. Class location is MSU Extension, 21885 Dunham Rd, ClintonTownship. Attendance is free, but space is limited so please re(]ister by calling 58&469-7614 or email [email protected]


Master Gardener Volunteer Program

Date: Tuesday, August. 28, 2012

Title: Master Gardener Volunteer Program

Description: Master Gardener· 586-469-6440

Times: 6:00PM - 10:00PM

learn More About Sodium


Title: Learn More About Sodium

Desaiption: Nutrition Education about sodium in your diet at the VerKuilen Building, 21885 Dunham Rd., Assembly Room A, Entrance E, Ointon Township. FREE Group presentation with snacks provided. For information call 586-469-6432.


Events for: september 2012


Date: Tuesday, September 04, 2012


Description: 585-469-6440

Times: 6:00PM - 10:00PM

Alternatjves to Anger


Title: Alternatives to Anger

Description: Session 1 of a 4 part series covering what anger is, problem solving and stress management, developing communication and problem solving skills and forgiVing and letting go of the past


Home Repair .-----------,r-----------------------------, I Date: Tuesday, September 04,2012

Title: Home Repair

4-week course to fix up your home. Tuesday, September 4th, Plumbing & Furnaces, Tuesday, September 11th, Electrical Repairs. Tuesday, September 18th, Structural, Doors, Windows & Insulation, Tuesday, September 25th, Wall Repair & Painting. Oass location is Leaps & Bounds Family Services, 8129 Packard, Warren, MI Attendance is free, but space is limited so please register by calling 586-469-7614 or email [email protected]

Desoiption:

8/812012


ITImes: 16:30PM - 9:00PM II Home Ownership

G Date: Wednesday, September 05,2012

TItle: Home Ownership

Description: Who can you trust when buying a home? learn the basics needed to successfully shop for and finance a home. Community professionals and staff discuss topics such as house hunting, shopping for a mortgage, getting a home inspection and closing the deal. Registration is required. call 586-469-7614 to register and for location information or email Michele.Boczkowsl<[email protected]. This is a 3 part program.


Obese Kids: They Are What They Eat

Date: Monday, September 10, 2012

Title: Obese Kids: They Are What They Eat

Description: Parent Provider Childcare Training

TImes: 6:30PM - 8:30PM

Money Management

~ -Date: Monday, September 10,2012


Description: Need to clean up your credIt? Need to recover from difficult times? Want to reach your goals? Free 8-week. course on managing your finances. Mondays, August 20, 27 Sept 10, 17, Wednesdays, Sept 26, oct. 3, 10 & 17, 2012. Oass location is MSU Extension, 21885 Dunham Rd, OintonTownship. Attendance is free, but space is limited SO please register by calling 586-469-7614 or email [email protected]


Outdoor Ed and Recreation

Date; Monday, September 10, 2012

Title: Outdoor Ed and Recreation

Description: Volunteers and youth involved in outdoor education and shooting sports are welcome to attend the committee meeting at 7:00 pm at the Huron Pointe AssodatiOll. Elections will be held this night.

Tim~: 7:00PM - 8:00PM

Master Gardener Volunteer Progrm


TIde: Master Gardener Volunteer Progrm

Desoipdon: 586-469-6440

Times: 6:00PM lO:OOPM

Alternatives to Anger


TItle: Alternatives to Anger

Description: Session 2 of a 4 part series covering what anger is, problem solving and stress management, developing communication and problem solving skjlls and forgiving and letting go of the past


IHome Repar

http://www.macombcountymi .gov/msuextensionlevents/calendar.asp?action=year&date=20... 8/8/2012


Date: Tuesday, September 11, 2012 . Title: Home Repar

4-week course to fix up your home. Tuesday, September 4th, Plumbing & Furnaces, Tuesday, September 11th, Electrical Repairs. Tuesday, september 18th, Structural, Doors, Windows & Insulation, Tuesday, september 25th, Wall Repair & Painting. Class location is Leaps & Bounds Family services, 8129 Packard, Warren, MI Attendance is free, but space is limited so please register by calling 586-469-7614 or emaiI [email protected]

6:30PM - 9:00PM

Description:

Times:

Play Heart Smart Bingo

Date: Wednesday, September 12, 2012

Title: Play Heart Smart Bingo

Description: Nutrition Education about a healthy heart by playing Heart Smart 8ingo at the VerKuilen Building, 21885 Dunham Rd, Assembly Room A, Entrance E, Clinton Township. FREE Group presentation Wlth snacks provided. For information call 586-4~32.

Times: 1:OOPM - 2:00PM

Home Ownership

Date: Wednesday, september 12, 2012


Description: Who can you trust when buying a home? learn the basics needed to successfully shop for and finance a home. Community professionals and staff discuss topics such as house hunting, shopping fOf a mortgage, getting a home inspection and dosing the deal. Registration is required. can 586-469-7614 to register and for location information or email [email protected]. This is a 3 part program.



Date: Saturday, 5epternber 15, 2012

Title: Food Preservation-VerKuilen Bldg, Entrance E, (linton Twp

Description: Hot Water Bath Dilled Vegetables-S20 fee for dass & materials due 10 days prior to dass-call 586.469.6432 to register. Go to www.rnacombcountymi.gov/rnsuextension for Registration Form.

Times: 9:00AM - 12:00PM

Play and Early Learning

Date: Monday, September 17, 2012

Title: Play and Early learning

Oescription: Parent Provider Childcare Training


Money Management

~ -Date: Mpooay, september 17, 2012


Description: Need to clean up your credit? Need to recover from difficult times? Want to reach your goals? free 8-week course on managing your finances. Mondays, August 20, 27 sept. 10, 17, Wednesdays, sept 26, Oct. 3, 10 & 17, 2012. Oass location Is MSU ExtenSion, 21885 Dunham Rd, OintonTown$hip. Attendance is free, but space is limited so please register by calling 586-469-7614 or email [email protected]


http://www.macombcountymi.govfmsuextensionlevents/calendar.asp?action=year&date=:20... 8/812012

MyWebsites Events Page 7 of 12




Description: 586-469-6440

Times: 6:00PM - 10:OOPM




Description: Session 3 of a 4 part series covering what anger is, problem solving and stress management, developing communication and problem solving skills and forgiving and letting go of the past


Home Repair ....---------,r-----------------------------,IDate: Tuesday, September 18,2012

Title: Home Repair

Description: 4-week course to fix up your home. Tuesday, September 4th, Plumbing & Furnaces, Tuesday, september 11th, Electrical Repairs. Tuesday, September 18th, Structural, Doors, Windows & Insulation, Tuesday, September 25th, Wall Repair & Painting. Class location is Leaps & Bounds Family Services, 8129 Packard, Warren, MI Attendance is free, but space is limited so please register by calling 586-469·7614 or email [email protected]


Home Ownership

G Date: Wednesday, September 19, 2012


Description: Who can you trust when buying a home? Learn the basics needed to successfully shop for and finance a home. Community professionals and staff discuss topics such as hoose hunting, shopping for a mortgage, getting a home inspection and dosing the deal. Registration is required. (all 586-469-7614 to register and for location information or email [email protected]. This is a 3 part program.





Description: Session 4 of a 4 part series covering what anger is, problem solving and stress management, developing communication and problem SOlving skills and forgiving and letting go of the past

TImes: 6:30PM - 8:30PM

Home Repair ,...--------,r-----------------------------, Date: Tuesday, September 25, 2012

TItle: Home Repair

4-week course to fix up your home. Tuesday, september 4th, Plumbing & Furnaces, Tuesday, September 11th, 8ectrical Repairs. Tuesday, 5eptember 18th, Structural, Doors, Windows & Insulation, Tuesday, september 25th, Wall Repair & Painting. aass location is Leaps & Bounds Family Services, 8129 Packard, Warren, MI Attendance is free, but space is limited so please register by calling 586-469-7614 or email miche!e.boqkows!<[email protected]

Description:

http://www.macombcountymi.govImsuextensionleventslcalendar.asp?action=year&date=20... 8/8/2012

ITiimes: 16:30PM - 9:00PM II learn to Move More and Eat less

Date: wednesday, September 26, 2012

Title: Learn to Move More and Eat Less

Description: Nutrition Education about learning to Move More and Eat Less at the VerKuilen Building, 21885 Dunham Rd., Assembly Room A, Entrance E, Clinton TownShip. FREE Group presentation with snaCkS provided. For information call 585-469-6432.


Money Management

~ -Date: Wednesday, September 26, 2012


Description: Need to clean up your credit? Need to recover from diffiaJlt times? Want to reach your goals? Free 8-week course on managing your finances, Mondays, August 20, 27 sept. 10, 17, Wednesdays, sept 26, Oct. 3, 10 & 17, 2012. Qass location Is MSU Extension, 21885 Dunham Rd, OlntonTownship. Attendance is free, but space is limited so please register by calling 586-469-7614 or email [email protected]


Events for: October 2012

Improving Transition Times

Date: Monday, October 01, 2012

rrtle: Improving Transition Times

Description: Parent Provider Childcare Training


Home Ownership

1& Date: Tuesday, October 02, 2012


Description: Who can you trust when buying a home? Learn the basics needed to successfully shOp for and finance a home. Community professionals and staff discuss topics such as house hunting, shopping for a mortgage, gettlng a home inspection and closing the deal. Registration is required. call 586-469-7614 to register and for location information or email [email protected]. This is a 3 part program.


Money Management

~ Date: VVednesday, CKiober03, 2012


Desaiption: Need to dean up your credit? Need to recover from difficult times? VVant to reach your goals? Free a-week course on managing your finances. Mondays, August 20, 27 sept. 10, 17, wednesdays, sept 26, Oct. 3, 10 & 17, 2012. Class location Is MSU Extension, 21885 Dunham Rd, OintonTownship. Attendance is free, but space is limited so please register by calling 586-469-7614 or email [email protected]


Home Ownership

ITO""'" Octobe, 09, 1012I::: http://wv-.'W.macombCOlilltymi.govImsuextension/events/calendar.asp?action=year&date=20... 8/8/2012

My \Vebsites Events Page 9 of 12

Description: Who can you trust when buying a home? learn the basics needed to successfully shop for and finance a home. Community professionals and staff discuss topics such as house hunting, shopping fOf a mortgage, getting a home inspection and dosing the deal. Registration is required. Call 586-469-7614 to register and for location information or email [email protected] is a 3 part program.


Money Management

~ -Date: Wednesday, October 10, 2012

Title:

Description:

Money Management

Need to clean up your credit? Need to recover from difficult times? Want to reach your goals? Free 8-week course on managing your finances. Mondays, August 20, 27 sept 10, 17, Wednesdays, sept 26, Oct. 3, 10 & 17, 2012. Class location Is MSU Extension, 21885 Dunham Rd, OintonTownship. Attendance is free, but space is limited so please register by calling 586-469-7614 or email [email protected]



Date: Saturday, October 13, 2012

Title: Food Preservation-VerKuilen Bldg, Entrance E, Clinton Twp

Description: Freezing Fruits & Vegetables and Hot Water Bath Chutneys-$20 fee for class & materials due 10 days prior to dass-Call 586.469.6432 to register. Go to www.mac.ombcountymi.gov!msuextension for Registration Form.

Times: 9:00AM - 12:00PM

Home Ownership

G Date: Tuesday, October 16, 2012


Description: Who can you trust when buying a home? learn the basics needed to successfully shop for and finance a home. Community professionals and staff discuss topics sucn as house hunting, shopping for a mortgage, getting a home inspection and dosing the deal. Registratlon is required. call 586-469·7614 to register and for location information or email Michele.BoczkQWSki@macombcountymLgov. This is a 3 part program.


Money Management

~ -Date: Wednesday, October 17, 2012


Description: Need to clean up your credit? Need to recover from difficult times? Want to reach your goals? Free 8-week course on managing your finances. Mondays, August 20, 27 Sept 10, 17, Wednesdays, Sept 26, Oct. 3, 10 & 17, 2012. Oass location is MSU ExtenSion, 21885 Dunham Rd, OintonTownship. Attendance is free, but space is limited so please register by calling 5"86-469-7614 Of email michele.boczkowsk)@macombgov.org


How to Get Parents on Your Team

Date: Tuesday, October 23, 2012

TItle: How to Get Parents on Your Team

Description: Parent Provider Childcare Training (held in the MSUE Training Room


Events for: November 2012

http://www.macombcountymi.gov/msuextensionlevents/calendar.asp?action=year&date=20... 8/8/20 12


4-H enrollment deadline for those enrolling traditionally

Date: Thursday, November 01, 2012

Title: 4-H enrollment deadline for those enrolling traditionally

Description: Returning 4-H members not reenrolling online must have their forms in to the MSU Extension office by 5 p.m. on November 1, 2012 to be eligible to show projects under 4-H at the 2013 Annada Fair. call 586-469-6431 or email [email protected] for more Information.



Date: Tuesday, November 06, 2012


Description: Session 1 of a 4 part series covering what anger Is, problem solVing and stress management, developing mmmunicatJon and problem solving skills and forgiving and letting go of the past


Money Management

~ -Date: Wednesday, November 07, 2012


Description: Need to clean up your credit? Need to recover from diffiCUlt times? Want to reach your goals? Free 8-week course on managing your finances. Starting Wednesday, October 3. Class location is Romeo District Ubrary, 65821 Van Dyke Washington, MI 48095. Attendance is free, but space is limited so please register by calling 586-4@-7614 or email [email protected]


Holiday Shopping

Date: Thursday, November 08, 2012

Title: Holiday Shopping

This one time educational workshop covers: *Learn how to budget for every person on your holiday shopping list. "Cut your expenses and still efljoy your holiday. "Go into the new year Without holiday debt.

Description:

Times: !0:00AM - 2:00PM

Supporttng Stressed Children

Date; Tuesday, November 13, 2012

Title: Supporting Stressed Children

Description: Parent Provider Childcare Training (held in the MSUE Training Room)




Title: Altematives to Anger

Description: session 2 of a 4 part series covering what anger is, problem solving and stress management, developing communication and problem solving skills and forgiving and letting go of the past


Home Ownership

I_D_a_te_: IMOnd3y, November 19,2012

http://www.macombcountymi.gov/msuextensionlevents!calendar.asp?action=year&date=20... 8/8/2a12

Home OwnershipTitle:

Description: Who can you trust when buying a home? learn the basics needed to successfully stlop for and finance a home. Community prof~ionals and staff discuss topics such as house hunting, shopping for a mortgage, getting a home inspection and closing the deal. Registration is required. Call 586-469-7614 to register and for location information or email [email protected] is a 3 part program.

6:30PM - 8:30PMTimes:




Description: Session 3 of a 4 part series covering what anger is, problem solving and stress management, developing communication and problem solving skills and forgiving and letting go of the past

Times: 6:30PM- 8:30PM

Home Ownership

& Date: Monday, November 26, 2012


Description: Who can you trust when buying a home? Learn the basics needed to successfully shop for and finance a home. Community prof~ionals and staff discuss topics such as house hunting, shopping for a mortgage, getting a home inspection and dosing the deal. Registration is required. Call 586-469-7614 to register and for location information or email Mid1ele.Boczkowslc.i®macombcountyml.qov. This is a 3 part program.





DeKrlption: Session 4 of a 4 part series covering what anger is, problem solving and stress management, developing communication and problem solVing skills and forgiving and letting go of the past


Events for: December 2012

,Home Ownership

G Monday, December 03, 2012Date:


Description: Who can you trust when buying a home? Learn the basics needed to successfully shop for and Rnance a home. Community professionals and staff discuss topics such as house hunting, shopping for a mortgage, getting a home inspection and closing the deal. Registration is required. Call 586-469-7614 to register and for location information or email [email protected]. This is a 3 part program.


Science for Young Thinkers

Date: Tuesday, December 11, 2012

Title: Sdence for Young Thinkers

Desaiption: Parent Provider Olildcare Training


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My Websites Events

Events for: January 2013

There are no events on this date.

Events for: February 2013


Events for: March 2013


Events for: April 2013


Events for: May 2013


Events for: June 2013


Events for: July 2013


Page 12 of 12

Olildcare Programs

Family Programs

Housing Programs

Natural Resources Programs

Nutrition Programs

Copyright © 2008 Macomb County Michigan. Powered By: aspWebCalendar rrom FuU Rt!VOIutlon. Inc.

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Since adopting a section of roadway on Metropolitan Parkway, Macomb County Executive Mark Hackel has issued a challenge to the residents, businesses and other organizations of Macomb County to join in our goal to reach 1,000 miles of roadway adoptions wtthin the County.

"Everyone knows you only get one chance to make a first impression," said Macomb County Executive Mark Hackel. "The appearance of our roads sends a message to both visitors and residents. The AdoptA~County Road program is a great way for individuals, organizations and businesses to get involved in enhancing our 'curb appeal' and helping our community be a more welcoming place."

Be a Leader in your Community! Join the 1,000 Mile Challenge!

Whether visiting Macomb Caunty for the first time or driving on their everyday commute, people tend to form opinions based on the condition and appearance of our roads.

You can help to make our roads more welcoming by joining our Adopt-A-County Road program and helping to keep them free from litter and debris.

Adopt-A-County Road volunteers pitching in for their community,

This program offers a great opportunity for individuals and groups alike to participate in the beautification of their community while promoting group camaraderie, conscientious environmental practices and public service responsibility.

Macomb County launched the Adopt-A-County Road program more than 20 years ago. Since then, thousands of volunteers have taken responsibility for maintaining a stretch of road.

What roads qualify? There are many roads to choose from. An interactive map showing which roads are available, as well as those that have been adopted, is maintained on our website at: www.MacombCountvMi.gov!AdoptARoad

Who can apply? • Individuals, service organizations,

businesses, church groups and families.

• Prospective volunteers should be in good physical condition with good eyesight and hearing.

• Minors may participate with written permission from a parent or a guardian.

How do we apply? Our website outlines three easy steps:

www.MacombCountyMLgov! AdoptARoad

or you can call us for more information: 586-463·8671

•

•

What's expected of our group? • Apply online or call 586-463-8671.

• Review the safety guidelines and video.

• Have all the participants sign the indemnification.

• Conduct at least two clean-ups per year.

• Ample adult supervision is always required to assure everyone's safety on the roadside.

What's in it for us? • Safety vests and trash bags as requested.

A road sign recognizing your group after you complete your first cleanup.

Recognition on the Adopt-A-County Road website.

• Opportunity to publish a business or organizational website link on our website.

• Opportunity to submit photos of your group in action for the website.

• Satisfaction in knowing that your group is actively involved in making Macomb County a great place to live 'and work.

Welcome back teachers! It's sign up time for

Environmental Presentations offered by the Macomb County Public Works Office.

Pollution Solutions! - 3rd & 6th grades

Pollution Solutions helps students relate the water cycle and pollution sources to their daily lives. Students "pollute" a miniature model of a typical Macomb County neighborhood and then watch the effects of a rainstorm. As a conclusion to the presentation the students discuss solutions to those pollution problems. Environmental booklets and stickers are distributed to students.

"This presentation allowed my students to really understand that what they do to the environment really maJters!"- 6th grade teacher, Wyandot Middle School

"I learned that polluting our streets can hurt the animals in Lake St. Clair!"-3,d grader, Shuchard Elementary

• An award winning environmental education program sponsored by Macomb County Public Works Commissioner Anthony V. Marrocco

• Free to all schools and community groups in Macomb County-in your classroom or meeting place

To schedule a presentation, click on this link and complete your request: http://macombcountymi.gov/publicworks/PresentationRequest.asp

For additional infonnation contact Barb Matthews at [email protected] or call (586) 466-4016

This program helps your school fulfill their Federally Mandated NPDES Phase II Stormwater Permit activities!

Welcome back teacbers! It's sign up time for

Environmental Presentations offered by the Macomb County Public Works Office.

Recycle Macomb County! - 4th grade

Recycle Macomb County focuses on the importance of recycling in modem society. Students learn about hazardous waste and participate in a hands-on

recycling activity. A short PowerPoint presentation that explains how various products are recycled. Examples of unique re-recycled products are brought into the classroom for inspection by students. Each student receives

a recycJlng sticker and the rules for recycling in their own community.

"Thank you for leaching me how to reduce, reuse, and recycle!" 4th graderGreen Elem.

"I learned with my students on how to recycle properly!"-4'" grade teacherMonfort Elem.


• Free to all schools and community groups in Macomb County, in your classroom or meeting place

To schedule a presentation, click on this link and complete your request: http://macombcountymLgov/publicworks/PresentationRequest.asp

For additional information contact Barb Matthews at [email protected] or call (586) 466-4016

This program helps your school district fulfill their Federally Mandated NPDES Phase II Stormwater Permit activities!

Welcome back teachers! It's sign up time for

Environmental Presentations offered by the Macomb County Publk Works Office. Water and the Urban Environment

for 7th - 12th grades and community groups

Water and the Urban Envirorunent is designed for an older audience that can understand more complex issues involving water resources. It starts with a Power Point presentation about local waters and sources of water pollution.

Environmental concepts are brought to life using a model of a typical neighborhood. We discuss current pollution problems and how each of us

can help protect our environment.

"[t was fun learning from your model. II showed me what really happens to our lakes and rive!> when we pollute!" 1Oth grade student Clintondale High School

"This presentation gives my students up to date infonnation on local water issues that can't always be found in a text book!" Dakota High School Science Teacher


• Free to all schools and community groups in Macomb County, in your classroom or meeting place

To schedule a presentation, click on this link and complete your request: http://macombcountymj.gov/publicworksJPresentationRequest.asp

For additional infonnation contact Barb Matthews at [email protected] or call (586) 466-4016

This program helps your school district fulfill their Federally Mandated NPDES Phase II Stormwater Permit activities!

· board of commissioners 1 s. main st., 9th floor mount clemens, michigan 48043 586.469.5125 fax...

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