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HomeMy WebLinkAbout9.B. Consider granting Challenge Printing, Inc. a MN Investment Fund Loan-Res. No. 6099 9,~ . CITY OF SHAKOPEE Memorandum TO: Mayor and City Council FROM: Paul Snook, Economic Development coordinato~ SUBJECT: Public hearing regarding Minnesota Investment Fund application and related Business Subsidy Agreement for Challenge Printing, Inc. Resolution No. 6099, Authorizing application to the Minnesota Department of Employment and Economic Development(DEED) for the Minnesota Investment Fund for Challenge Printing, mc. MEETING DATE: August 17,2004 Introduction & Background City Council is asked to adopt Resolution 6099, authorizing application to the Minnesota Department of Employment and Economic Development (DEED) for the Minnesota mvestment Fund for Challenge Printing, mc. At the July 6, 2004 meeting Council unanimously approved TIF contract with Challenge Printing. Another element of the project financing is to attain a Minnesota Investment Fund loan from DEED to assist in financing new equipment, an 81 inch press (according to Challenge senior management, the first and largest press of its kind in North America). In 2002, the City applied to DEED for a $440,000 MIF loan for the CertainTeed expansion project, however, the company opted for an alternate funding source. When that happened, staff was able to negotiate with DEED to retain/reserve the $440,000 in MIF funds for a future project in Shakopee, which has turned out to be the Challenge Printing expansion. Staff and company representatives have completed the Minnesota Investment Fund Application (attached) for which the City must pass a resolution to finalize the processing ofthe application and to receive a grant upon approval by DEED. DEED staff is of the opinion that the Minnesota Investment Fund would be a good fit with Challenge Printing's expansion project; MIF is a grant to the. City and a loan to the company. An additional benefit to the City of using the MIF program is that it presents the City the opportunity to establish an economic development revolving loan fund; $100,000 of the MIFprogram for Challenge would be paid back to the City to establish the revolving loan fund. mif - challenge-ph memo 8-17 -04.doc The revolving loan fund would be used specifically for businesses within the "basic" sector of the local economy; manufacturing, assembling, or processing operations, including new technology-based businesses, that are primarily dependent upon external markets, exporting their products. Basic sector activity is the true generator of economic expansion in a community. Non-basic sector businesses such as retail and services (which depend largely upon local markets), and whose products are consumed locally will not be eligible. The Minnesota mvestment Fund application process requires that a public hearing be held to provide citizen notification and involvement prior to submitting the application. The action at the August 1 ih meeting will be to open the public hearing and continue the hearing to the October 5, 2004 meeting. The meeting needs to be continued because the Loan Agreement will be presented at that time, and within the Loan Agreement will be the Business Subsidy Agreement, which requires a public hearing. The reason for the lag time in the public hearing is that DEED needs the application now in order to continue to reserve the funds for Shakopee (rather than provide the funds to another community), but due to scheduling circumstances, DEED will not have the Loan Agreement (with the Business Subsidy Agreement) drafted and ready until the October meeting. So, rather than having two public hearings (and attendant published notices, etc.), it would be more efficient to continue the August 1 ih hearing to October 5th. Budget Impact A successful application will add $100,000 to establish an economic development revolving loan fund. In addition, for the 2005 budget, staff will be proposing that an additional $100,000 be used from the EDA reserve fund for the ED revolving loan fund; the $100,000 MIF payback to the City plus $100,000 from the EDA reserve would total $200,000 for the ED revolving loan fund. Action Requested Offer Resolution 6099, authorizing application to the Minnesota Department of Employment and Economic Development (DEED) for the Minnesota mvestment Fund for Challenge Printing, Inc., and move its adoption. Continue the public hearing to October 5, 2004. mif - challenge ph memo 8-17-04.doc ~\ RESOLUTION NO. A RESOLUTION OF THE CITY OF SHAKOPEE AUTHORIZING APPLICATION TO THE MINNESOTA DEPARTMENT OF EMPLOYMENT AND ECONOMIC DEVELOPMENT FOR THE MINNESOTA INVESTMENT FUND FOR CHALLENGE PRINTING, INC. WHEREAS, the City of Shakopee has reviewed Challenge Printing's proposed expansion of its manufacturing facility and request for assistance; and WHEREAS, the City has previously submitted a Part I Application for the Minnesota Investment Fund and now wishes to submit a Part II Application. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SHAKOPEE, MINNESOTA AS FOLLOWS: 1. That the City of Shakopee act as the legal sponsor for the project contained in the Business and Community Development Application to be submitted on August 18, 2004, and that the City Administrator is hereby authorized to apply to the Department of Employment and Economic Development, for funding of this project on behalf of the City of Shakopee 2. That the City of Shakopee has not incurred any costs and has not entered into any written agreements for purchase of property for the proposed project. 3. That the City of Shakopee has not violated any Federal, State, or local laws pertaining to fraud, bribery, kickbacks, collusion, conflict of interest or other unlawful or corrupt practice. 4. That upon approval of its application by the Department of Employment and Economic Development on behalf of the State of Minnesota, the City of Shakopee may enter into an agreement with the State of Minnesota for the above-referenced project, and that the City of Shakopee certifies that it will comply with all applicable laws and regulations as stated in all contract agreements and described on the Compliance Section of the Business and Community Development Application. 5. As applicable, that the City of Shakopee has obtained credit reports and credit information from Challenge Printing, Inc. Upon review by the City of Shakopee and its legal counsel, no adverse findings or concerns regarding, but not limited to, tax liens, judgments, court actions, and filings with state, federal and other regulatory agencies were identified. Failure to disclose any such adverse information could result in revocation or other legal action. 6. That the City Administrator is hereby authorized to execute such agreements, and amendments thereto, as are necessary to implement the project on behalf of the City of Shakopee. Adopted in session of the City Council of Shakopee, Minnesota, held this day of , 2002. Mayor of the City of Shakopee City Administrator ATTEST: City Clerk PREPARED BY: City of Shakopee 129 South Holmes Street Shakopee, MN 55379 RESOLUTION NO. 6099 A RESOLUTION OF THE CITY OF SHAKOPEE AUTHORIZING APPLICATION TO THE MINNESOTA DEPARTMENT OF EMPLOYMENT AND ECONOMIC DEVELOPMENT FOR THE MINNESOTA INVESTMENT FUND FOR CHALLENGE PRINTING, INC. WHEREAS, the City of Shakopee has reviewed Challenge Printing's proposed expansion of its manufacturing facility and request for assistance; and WHEREAS, the City has previously submitted a Part I Application for the Minnesota Investment Fund and now wishes to submit a Part" Application. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SHAKOPEE, MINNESOTA AS FOLLOWS: 1. That the City of Shakopee act as the legal sponsor for the project contained in the Business and Community Development Application to be submitted on August 18, 2004, and that the City Administrator is hereby authorized to apply to the Department of Employment and Economic Development, for funding of this project on behalf of the City of Shakopee 2. That the City of Shakopee has not incurred any costs and has not entered into any written agreements for purchase of property for the proposed project. 3. That the City of Shakopee has not violated any Federal, State, or local laws pertaining to fraud, bribery, kickbacks, collusion, conflict of interest or other unlawful or corrupt practice. 4. That upon approval of its application by the Department of Employment and Economic Development on behalf of the State of Minnesota, the City of Shakopee may enter into an agreement with the State of Minnesota for the above-referenced project, and that the City of Shakopee certifies that it will comply with all applicable laws and regulations as stated in all contract agreements and described on the Compliance Section of the Business and Community Development Application. 5. As applicable, that the City of Shakopee has obtained credit reports and credit information from Challenge Printing, Inc. Upon review by the City of Shakopee and its legal counsel, no adverse findings or concerns regarding, but not limited to, tax liens, judgments, court actions, and filings with state, federal and other regulatory agencies were identified. Failure to disclose any such adverse information could result in revocation or other legal action. 6. That the City Administrator is hereby authorized to execute such agreements, and amendments thereto, as are necessary to implement the project on behalf of the City of Shakopee. Adopted in session of the City Council of Shakopee, Minnesota, held this day of ,2004. Mayor of the City of Shakopee ATTEST: City Clerk PREPARED BY: City of Shakopee 129 South Holmes Street Shakopee, MN 55379 r lr,J A L-- - . -,. ~S~NESOr-1 t~~d Vev"IM ') vI!,q#,qc.hm-eY1n. .~" E Trade & · conormc Develonment Business & Community Development Minnesota Investment Fund Application STATE FORM Please submit one copy of the application to: Minnesota Department of Trade and Economic Development Business and Community Development Division 500 Metro Square 121 East 7th Place Saint Paul MN 55101-2146 651/296-5005 1-800-657 -3858 TTY{fDD: 651-297-5353 Fax: 651-296-5287 CITY INFORMATION 1. City Name: City of Shakopee Contact Person: Paul Snook, Economic Development Coordinator Address: 129 Holmes St. S. City/State/Zip: Shakopee, MN 55379 County: Scott Phone: (952) 496-9661 FAX: (952) 233-3801 2. Financial Officer: Gregg Voxland Address: 129 Holmes St. S. City/State/Zip: Shakopee, MN 55379 Phone: (952) 233-3800 FAX: (952) 233-3801 3. Minnesota Tax Identification Number: 8025237 Federal Employer Identification Number: 41-6005539 4. Legislative District for Project Area: District 35 Name of State Representative: Michael Beard Name of State Senator: Claire Robling 5. Does the City have a Revolving Loan Fund? Yes - NoX If yes, what is present account balance? N/A 6. Submit a copy of the municipality's revolving loan policies and procedures. 7. Application Author: Paul Snook, Econ. Dev. Coordinator Phone: (952) 496-9661 COMMUNITY NEED NARRATIVE The Community will be evaluated based on the following criteria. Describe those that apply and any other pertinent issues: Economic vulnerability of the City of Shakopee, Twin Cities Metropolitan Area and State of Minnesota; retention of existing business/industry and attendant jobs; high vacancy rate of industrial property. Challenge Printing is relocating its operations to a new manufacturing, office and storage facility to be an expansion of an existing manufacturing facility, formerly owned and occupied by ADC Telecommunications at 1000 Valley Park Drive in Shakopee, Minnesota. This facility has been vacant for two years. Challenge Printing's need for the expansion stems from a growing business being located in multiple facilities in Eden Prairie with an inability to expand in any ofthose facilities. Challenge needs to relocate to the larger former ADC facility, expand it and acquire significant additional/new equipment. The City has entered into a "pay-as-you-go" TIF arrangement with Challenge for approximately $500,000, and with this application is applying for the Minnesota Investment Fund to augment the tax increment and company financing. The existing building has been vacant since August of 2002. No other use of the property has been proposed. While it is possible for the property to be purchased by another user as is, there is no reasonable expectation that another user would expand the facility as proposed by Challenge Printing. It is likely that another buyer would simply acquire the property and make minor improvements, if any. Also, any proposal to expand the facility would likely require assistance (tax increment fmancing and Minnesota Investment Fund) similar to that requested by Challenge. Therefore, the City reasonably believes that, without public assistance, little or no market value increase is expected for this property. It is likely that no alternative would occur that would produce a market value increase greater than the estimated $5,621,400. The project will retain approximately 380 existing jobs in the State and create 80 new jobs, plus create substantial new tax base for the City and the State. Tax increment and Minnesota Investment Fund financing is needed to induce Challenge Printing, mc. to relocate its operations to the City, thus preserving and enhancing job and tax base growth for the City, County and the State as a whole. Absent tax increment and MIF, the expansion would likely occur in another state or outside the United States. Need to diversify the local industrial base This project is in the interest ofthe City in that it is an attraction and expansion of a new manufacturing business. The attraction and expansion of Challenge Printing will contribute to the stability of the local economy since it would be a significant entity in the basic sector (that is, it is a manufacturer and exporter to regions beyond Shakopee, bringing new money into the local economy). The project will result in further diversification of the local economy and significant expansion ofthe local employment base. GENERAL PROJECT INFORMATION 1. A public hearing is required to provide citizen notification and involvement prior to submitting the application. Submit a copy of the public hearing minutes, a copy of the public notice and affidavit of publication, and the Local Government Resolution. (SEE ATTACHMENT) 2. Will the proposed project create increased costs for business and residents? Yes_ N06 If yes, describe how all the affected parties have been informed of the increased costs. 3. Will the project result in the loss or diminution of wetlands? Yes_ NoX If yes, describe the measures which will be taken to mitigate all functional values of the wetlands that will be lost or diminished. 4. Will the proposed project be located in a flood plain? Yes_ N06 If yes, is flood insurance required? 5. Have state environmental review requirements been met, if applicable? Yes No (NOT APPLICABLE) 6. Provide a letter from the county/city assessor that provides the following information: - current assessed valuation (SEE ATTACHMENT) _ current real estate taxes payable _ projected assessed valuation _ projected real estate taxes payable NOTICE OF PUBLIC HEARING Notice is hereby given that the City Council of the City of Shako pee, Minnesota will meet at 7:00 p.m. on Tuesday, August 17, 2004 at City Hall, 129 Holmes Street, Shakopee, Minnesota 55379-1376, to conduct a hearing regarding granting Challenge Printing, Inc. a Minnesota Investment Fund loan under Minnesota Statutes, Section 116J.8731 for certain property in the City of Shakopee located at 1000 Valley Park Drive (referred to as the "Property"). At the hearing, the City Council will consider granting Challenge Printing, mc. a Minnesota Investment Fund loan. The proposed loan constitutes a "business subsidy" under Minnesota Statutes, Section 116J.993 to 116J.995.mformation concerning the proposed project, including a summary of the terms of the business subsidy agreement, will be on file at City Hall on and after the date of this notice. Any person wishing to express an opinion on the matters to be considered at the public hearing will be heard orally or in writing. Dated: [Date of Publication ] /s/ City Clerk 251227 (JAE) SH235-16 LOCAL GOVERNMENT RESOLUTION ECONOMIC DEVELOPMENT PROGRAM Applicants must adopt and submit the following resolution. This resolution must be adopted prior to submission of the forms package. BE IT RESOLVED that (Applicant) act as the legal sponsor for project(s) contained in the Business and Community Development Application to be submitted on and that (Title of First Authorized Official) and (Title of Second Authorized Official) are hereby authorized to apply to the Department of Trade and Economic Development for funding of this project on behalf of (Applicant). BE IT FURTHER RESOLVED that (Applicant) has the legal authority to apply for financial assistance, and the institutional, managerial, and financial capability to ensure adequate construction, operation, maintenance and replacement of the proposed project for its design life. BE IT FURTHER RESOLVED that (Applicant) has not incurred any costs and has not entered into any written agreements to purchase property. BE IT FURTHER RESOLVED that (Applicant) has not violated any Federal, State, or local laws pertaining to fraud, bribery, kickbacks, collusion, conflict of interest or other unlawful or corrupt practice. BE IT FURTHER RESOLVED that upon approval of its application by the state, , (Applicant) may enter into an agreement with the State of Minnesota for the above-referenced project(s), and that (Applicant) certifies that it will comply with all applicable laws and regulations as stated in all contract agreements and described on the Compliance Section (page 7) of the Business and Community Development Application. AS APPLICABLE, BE IT FURTHER RESOLVED that (Applicant) has obtained credit reports and credit information from (Name of Company) and (Name of Owners). Upon review by (Applicant) and (Applicant's Legal Counsel), no adverse findings or concerns regarding, but not limited to, tax liens, judgements, court actions, and filings with state, federal and other regulatory agencies were identified. Failure to disclose any such adverse information could result in revocation or other legal action. NOW, THEREfORE BE IT RESOLVED that (Title of First Authorized Official) and (Second Authorized Official), or their successors in office, are hereby authorized to execute such agreements, and amendments thereto, as are necessary to implement the project(s) on behalf of the applicant. I CERTIFY THAT the above resolution was adopted by the City Council of the City of Shakopee on (Date). SIGNED: WITNESSED: (First Authorized Official) (Signature) (Title) (Date) (Title) (Date) . Message Page I of2 Paul Snook From: Dorfha Vang [DVang@springsted.com] Sent: Thursday I July 29, 2004 9:45 AM To: 'PS nook@ci.shakopee.mn.us' Cc: Paul Steinman Subject: FW: Value / Tax Info on Challenge Mr. Snook: - current assessed valuation 2004 valuation $7,375,000 - current real estate taxes payable - Taxes payable 2004 - $251,516 - projected assessed valuation - Base $7,375,000 Projected Increase. 5,621.400 $12,996,400 _ projected real estate taxes payable Projected taxes payable - $444,171 Please call if you have any questions. Thank you. Dorfha Vang, Associate Analyst Springsted Incorporated Phone: 651-223-3019 Fax: 651-223-3002 dvang@springsted.com -----Original Message----- From: Paul Snook [mailto:PSnook@ci.shakopee.mn.us] Sent: Wednesday, July 28,2004 12:45 PM To: Paul Steinman (E-mail) Subject: Value / Tax Info on Challenge Paul- The following info is needed in the MIF application... - current assessed valuation - _ current real estate taxes payable - _ projected assessed valuation _ projected real estate taxes payable Message Page 2 of2 ... can this be attained from the TIF run you did?? Thanks - Paul Paul C. Snook Economic Development Coordinator City of Shakopee 129 Holmes St. S. Shakopee,NUN 55379 Phone (952) 496-9661 Fax (952) 233-3801 Property Search Results Page I of3 .~ ~_~~~t~~"" rS;'~'.. ...:....., . ,,":,cottt ~~a'IIIt\;J~~ Scott County Property Information Search Results General Property Information Property ID: 27-154001-0 Roll Type: Rea I Estate Payable Year: 2004 Owner Name: 1000 VALLEY DRIVE LLC Attn: 0/0 PROPERTY TAX ADVISORS Property Address: 1000 VALLEY PARK DR City /State/Zi p: SHAKOPEE MN 55379 Taxpayer Name: 1000 VALLEY DRIVE LLC Attn: 0/0 PROPERTY TAX ADVISORS Taxpayer Mailing Address: House Address: PO Box: PO BOX 19156 City/State/Zip: ALEXANDRIA VA 22320 Legal Description Information Lot/Block/Plat# : 1 1 27154 Plat Name: PLAT-27154 VALLEY PARK 9TH ADDN Section/Townshi p/Range: Deeded Acres: 29.12 Legal Description: SECT- TWP- RNG- EX W 221 OF S 743.31 Miscellaneous Information Property Search Results Page 2 of3 School District: 720 Taxing District Code: 2204 Taxing District Name: SHAKOPEE CITY Valuation & Tax Information (The tax figure shown mayor may not be calculated on the total estimated market value as shown. Programs such as This Old House, plat deferment, limited market value and green acres may reduce the indicated market value to a taxable market value upon which taxes would be calculated.) Estimated Market Value of Land: $1,892,800 Estimated Market Value of Building: $5,482,200 Estimated Market Value Total: $7,375,000 Total Net Taxes for Current Year: $251,516.00 Total Special Assessments Due for $0.00 Current Tax Year: Total Net Tax plus Special Assessments: $251,516.00 Outstanding Special Assessments: $0.00 Payments: $125,758.00 Green Acres: Ag Preserve: Tax Classifications property Type: PREF INDUSTRIAL Homestead Status: N Exempt Status: Sales Information Last Qualified Sale: 07/15/2004 Amount: $1,150,000.00 Property Search Results Page 3 of3 Building Characterstics Type: IND/WRHSE Year Built: 1990 Architectural Style: N/A Foundation Size (Sq Ft): 310,199 Garage Size (Sq Ft): 0 Frame: STEELS Bedrooms: 0 Bathrooms: 10.00 Main Menu I Property ID Search I Property Address Search Owner Name Search I Legal Descri.Qtion Search I CRV Search I Property Tax Estimator Property Tax Statement BUSINESS CREDIT CHECK (SEE ATTACHMENT) Applicants for business assistance are required to obtain credit reports and credit references, both on the business and owners holding 20% or more of the business. Some or all of the items described in #1-6 may be assessed to determine credit worthiness. This review is required prior to passing the Local Government Resolution (page 6). 1. Obtain a credit status report from the applicant's bank on the business requesting assistance. 2. Conduct a name search with the County Recorder's office (and/or Registrar of Deeds) where the business is presently located to identify any filings of pUblic record against the business. It may be necessary to go to several surrounding counties depending on the information received. For the majority stockholders, a name search should be undertaken in the counties where the individual's reside (or have resided in the past). Individuals providing personal guarantees are generally the majority stockholders owning 20% or more of the company. The County Recorder's records will identify liens which may include: A. Federal tax liens B. State tax liens C. Judgements D. Real estate liens 3. Conduct a lien search with the Secretary of State. 4. Conduct a name search with the Criminal Clerk of Court in the County where the business is located and where the majority stockholders reside (or have resided in the past). The Criminal Clerk of Court will identify court actions taken in regard to the business and stockholder(s). Conduct a name search in the Civil Clerk of Court to identify any pending action against the company or stockholder( s). 5. To determine if there is a pending lawsuit, conduct a name search of the business and the majority stockholder(s) through the U.S. District Court. St. Paul: 651-848-1100 Minneapolis: 612-664-5000 Duluth: 218-529-3500 6. Contact "local" bankruptcy court to determine if the business or owners have filed for bankruptcy protection. Web site: www.mnb.uscourts.qOV 1-800-959- 9002. 7. Applicants are also encouraged to complete the following credit checks: a. Obtain a Dunn and Bradstreet report on the business requesting assistance. b. Obtain supplemental reports (letters and telephone calls to credit references) when other channels of information do not clearly indicate the credit history of the business. 85 E. SEVENTH PLACE, SUITE 100 SAINT PAUL, MN 55101-2887 651-223-3000 FAX: 651-223-3002 SPRINGSTED # .1d.-isors co rh" Pl10iic Secto!" i7' ~ ....... .'..........."""-.m,.."""""""- MEMORANDUM TO: Paul Snook, City of Shakopee FROM: Paul Steinman, Springsted DATE: June 29, 2004 SUBJECT: CONFIDENTIAL - NOT FOR PUBLIC DISTRIBUTION Dun & Bradstreet (O&B) Report on Challenge Printing As part of our arrangement when we purchase reports, Dun & Bradstreet does not allow their copying and re-distribution. Therefore, I will aggregate the data contained in the Challenge Printing report in a summary format herein. Summary 1) The Financial Stress Class of 1 for this company shows that during the previous year, firms of this type had a failure rate of .49% (49 per 10,000), which is lower than the national average. 2) The Credit Score Class of 2 for this company shows that during the previous year, 4.7% of the firms with this classification paid one or more bills severely delinquent, which is lower than the national average. 3) Challenge Printing pays its bills an average 2 days beyond terms. 4) Challenge Printing's industry pays its bills an average 8 days beyond terms. 5) Challenge printing pays its bills more promptly than the average for its industry. 6) Financial information form a fiscal statement dated 12/31/03 is included in the D&B report. 7) Net worth for the fiscal year ending December 2003 is up by 29.1 %. 8) UCC filings are reported for Challenge Printing. 9) Challenge Printing has been under present management control for 16 years. 10) No record of open suits, liens, or judgments in the D&B database. Please let me know if you have any further questions about the D&B report. CORPORATE OFFfCE: SAINT PAUL, MN . Visit our website at www.springsted.com IOWA . KANSAS . MINNESOTA . VIRGINIA . W ASHJNGTON, DC . WISCONSIN 08/03/2004 09:12 FAX 6512233002 SPRINGSTED INC. lllo02 Business Crew.: Snapshot - Printable Snapshot Report Page 1 of2 I' I Close winda N exper Ian - Order number. 1091474156138 Index: _ Report date: August 2,2004 - G/J~f1enge Pd.r.rti.ug~F:!e~Qg!'AAhit;; s.p,e.c .. · : - ~MII<!ng..e Printing fne Challenge Printing Ffexographic Spec Snapshot rating - Caution - 7500 Golden Triangle Experian JO number: S15653105 Eden Prairie. 1\ IN 55344 In Experian databasE! since: April 1989 Phone:: 952-90:14400 Summary: Based on the CI ment payment performance and legal records on fife. Experian suggests further investigation of this company pi ior to making any credit or business decisions. Key elements on the Experian database that leat] to this category include paying creditors on average 2 days past the invoice due date . and a collection filing of $4.045. Detailed l..egaJ Filings: No legal filings are currently on file. Detailed Collec tion Filings: · An acco Jnt was pieced for collection against Challenge Printing Flexographic Spec on February 2004. This ace :>unt was placed with Newton Associates for the amount of $4045. Oetailed Paymllnt Behavior: . There are a total of 29 supplier relationships reported to Experian within the last 18 month15. The total recent high credit for these 29 trade relationships is $388,400. with the hlghest single credit being for $169.70IJ. The total current balance owed on the 29 trade relationship is $95.800, with the highest single balance :Iue of $70,200. The aecount 15tiltus for the total 595,800 balance due is: 93% current. 4% 1wto- 30 days :last due, 3% 31-to-60 days past due. The average days past the invoice due date that it takes ChaJlense Printing Flexographlc Spec to pey their balances is 2 days. Payment Trend Sehavior: . II I 1 8 1 7 Feb 2004 M:lr 2004 ThiS grapn illuGtratel: the payment performance or CheUenge Printing t:JlllCograptlic Spec compared with industry average$. The blue bars (lne 111\ ~ide for each month) show the average number of days OOyond the invoice due C1atQ that Ctlallenge Printing Flexographlc Spec ~ aid Its bills during tile past Six mcnths. The red bars (the right side for each month) ~how the same information for the Indurotry as a whOle. Financial Servlc es History: https:/lwww.expc;rian.comlb2breportsISSReportAction.do 812/2004 08/03/2004 09:13 FAX 6512233002 SPRINGSTED INC. I4J 003 Business Credi: Snapshot - Printable Snapshot Report Page 2 of2 · enaller 9& Printing Flexographic Spec has a merchant bank card with Undisclosed Comp,ny His! ory: Challenge Prin:ing FlexQgraphlc Spec is Oil Corporation primarily in the Commercial Printing, Nee business. The y were incorpora ted in Minnesota. The Minnesota state charter number of the business is 0005 .895. Principal offieel'$ of the (ompany include Jay Carroll , , and Robert Lothenbach . Owner. They currently have 300 employees anc sales of $7,500,000 return to 101' >> - Challange Printing Inc Snapshot rating - Limited 7500 Golden Triangle Dr . Experian 10 number: 810542888 Eden Prairie, fllN 55344 In Experian database since: July 1991 Summary: Due to limited amount of data currently on Experian's database for Challange Printing Ine , Experian eannot provide a Snap:;hot risk category. Detailed Legal Filings: No legal filin9~ are currently On file. ~ Detailed Paym'Jnt Behavior: · There ale a total of 5 supplier relationships reported to Experian within the last 18 months. The total recent h gh credit for these 5 trade relationShips is $46.600. with the highest single credit being for $46.400 The total current balance owed 01'1 the 5 trade relationship is $8,800. with the highest single balance tlue of 56,400. ihe account status for the total $6.600 balance due is: 36% eurrent, 38% 1-10-30 days paRdue, 20% 31-to-60 days past due6% 91+ days past due. The aVlIilrage days past 1I1e invoice due date that it takes Challange Printing Ine to pay their balances is 21 days. Company Histuy: Challange Printi 19 Inc is primarny in the Commercial Printing. Nee business. They have been active in Experian credit files since July 1991. return to top >,. f(ivacv I Y:9alJeJ~ @ Experian 2003. All rights reserved. experian and the :xperian marks herein are service marks or registered trademarks Or Experian. https:/lwww.experian.comlb2brepol1s/SSReportAetion.do 8'212004 PROJECT COMPLIANCE 1. Section 504 of the Federal Rehabilitation Act of 1973; the Americans with Disabilities Act (ADA), MN Statutes 1990, Chapter 363, Chapter 363 MN Human Rights Act - Require that all public facilities and programs be designed and constructed to be accessible to the physically handicapped. 2. Title VI of the Civil Rights Act of 1964 (P.L. 88-352) and subsequent regulations - It ensures access to facilities or programs regardless of race, color, national origin or sex. 3. Executive Order 11246, as amended by Executive Orders 11375 and 12086 and subsequent regulations - prohibit employment discrimination on the basis of race, color, religion, sex or national origin. 4. Executive Orders 11988 and 12148, Floodplain Management - Requires action to minimize the impact of floods on assisted projects. 5. The Flood Insurance Purchase Requirements of Section 102a of the flood Disaster Protection Act of 1973, (P.L. 93-234) - Requires the purchase of flood insurance in communities where such insurance is available for construction or acquisition projects in any area having special flood hazards. 6. Minnesota Statutes, Section 116J.871 applies to this project. This statute requires of recipients of state assistance to pay the prevailing wage rate to laborers and mechanics at the project construction site when state funds are provided for construction in the amount of $200,000 or more. 7. Title VIII of the Civil Rights Act of 1968, as amended and executive order 12259 - Requires equal opportunity in housing and non-discrimination in the sale or rental of housing and actions to affirmatively further fair housing. 8. Age Discrimination Act of 1975 - Prohibits discrimination on the basis of age. 9. Minnesota Statutes Sections 471.87 and 471.88 - Forbids public officials from engaging in activities' which are, or have the appearance of being, in conflict of interest. 10. Antitrust or unfair trade practices laws - Regulates and controls the sale of goods and services and prohibits deceptive and unfair competition between businesses. 11. Executive Order 12549, Debarment and Suspension (43 CAR, Part 12 and Section 12.510) - Requires a certification regarding Federal debarment, suspension and other responsibility matters. 12. Minnesota Statutes 290.9705 - Requires that 8 percent of each payment paid to out-of-state contractors for work in Minnesota must be withheld on any contracts that exceeds or could reasonably be expected to exceed $100,000, unless the requirement is waived. 13. Minnesota Statutes 116J.991 applies to this project. This statute requires that a business receiving state assistance for economic development or job growth purposes must create a net increase in jobs in Minnesota within two years of receiving the assistance. 14. Minnesota Statutes, 116J.8731, Minnesota Investment Fund applies to this project. 15. Minnesota Investment Fund Rules Chapter 4300. Certifies compliance as so stated in the Signature of Applicant "Local Government Resolution" COMPANY PROJECT NARRATIVE Description should include but not be limited to: a. Company History: Challenge Printing was founded in 1988 by Robert J. Lothenbach with $2,000 and a vision of what was possible. Today, Challenge Printing is a $70 million full service sheetfed printer with three locations in Eden Prairie, MN, over 20 presses and almost 400 employees with an average annual wage of $50,000 excluding benefits. Challenge Printing's annual sales growth over the past 16 years has averaged an impressive 41 % and the company is a true market leader in the printing industry. CPI has five core businesses: sheetfed, point of purchase, flexography, UV and packaging printing. This diversification strategy has afforded the company the opportunity to grow and flourish in what has been one of the most difficult three+ years in the printing industry. The owner has invested in excess of $32 million in equipment in the past five years and it truly is a state of the art operation. CPI serves small to large customers that includes hallmark customers such as Target, Dairy Queen, Kohl's JCPenney's, General Mills, West Group and Lifetouch to name a few. b. Detailed description of proposed project: CPI is ready to embark on a new chapter in our Company's history. As a result of CPl's growth and our inability to expand any of our current three facilities, we have purchased a large building in Shakopee at 1000 Valley Park Drive and we are undergoing a relocation plan that will move all three current locations to Shakopee. This is a massive undertaking that includes the purchase of the new building, expanding the building from it's current size of 319,000 sq. ft. to 393,000 sq. ft, relocating all current equipment at a cost in excess $4M, relocating all employees and the purchase of approximately $12M of additional equipment. Once the move is complete, the expansion is done and all the new equipment is installed, CPI will have invested close to $35M in this entire project. All of this will be complete no later than 12/31/04. CPI is taking delivery of a brand new first ever 81" KBA sheetfed press and will be the first one's in North America to have such a press. We have already garnered our fair share of favorable press with regards this press and the underlying market opportunities it will provide CPI and our customers. The press and auxiliary equipment will cost close to $7M. Another piece of equipment we are buying is a VLF (Very Large Format) Platesetter from Creo at a cost of $599,591. This piece of equipment will allow CPI to make very large plates for the new 81" press. As discussed later in this document, thi~ is the piece of equipment we will be using our loan from MIF to purchase. c. What are the market opportunities that will result from the expansion or start-up? The ability to print on substrates that are 81"x59" will open up a huge market for CPI. If our predictions are correct we will be able to attract bigger, better and more expensive "Point of Purchase" products from the retail type section on a nationwide basis. Retailers are always looking to advertise and promote their products through the use of "signage" in their windows, posted in their aisles or hanging from their ceilings. Statistics have proven that the bigger the sign the more product they move. CPI feels that the 81" market will eventually be our fastest growing segment of our business. d. What are your competitive advantages? CPI has many competitive advantages that makes us a successful company. A few of these would be diversification or one stop shopping for the customer, ability to print on a wide variety of substrates, ability to deliver a very high quality product fast, ability to handle very large jobs that require a ton of working space that we had a very hard timing doing in our existing locations and the financial capability to support our growth. S-8 e. Identify existing building size and proposed square footage. We currently have three buildings with a total sq. footage of 238,000 and will end up in the new building, including the expansion, with 393,381 square feet. This is an increase of 65%. f. Discuss status of any land acquisition. N/A. The new building purchase sites on 30 acres of land and ;s expandable to a total sq. ft. of 650,000 which will probably not be needed for at least another five to eight years. Thus we do not need to purchase any additional land. S-9 COMPANY INFORMATION (Page 1) 1. Business Name: Challenqe Printinq, Inc. Address: 7500 Golden Trianqle Drive City/State/Zip: Eden Prairie, MN 55344 Phone: 952-903-4400 FAX: 952-942-0973 2. Contact Person at Company: Joseph E. Hanneman Title: CFO Phone: 952-903-4519 3. List the Company=s: Primary bank of account: _US Bank Contact Person: Dave Peterson. VP Phone: 651-466-8264 FAX: 651-466-8927 Maximum Working Capital Line of Credit: $8.500,000 Current Balance: _Keep no cash balance, line of credit is about $4M Attorney: Name: Tom Hart. Winthrop and Weinstine Phone: 612-604-6624 FAX: 612-604-6623 Accountant: Name: Terrv Rust. Larson Allen Phone: 612-376-4610 FAX: 612-376-4850 S-10 4. Subsidiaries or Affiliates: List all affiliates and subsidiaries of the company or individual owner. NuQuest Print Solutions, Subsidiary of Challenge Printinq, Inc. 5. Standard Industrial Code Number(s): 2752,2789,2791 ,2796,2657,3993,3089 6. How is the company organized? _ Sole Proprietorship _ Partnership _ C Corporation -L Sub-S Corporation_ Limited Liability Corporation 7. a. Major Customers b. % of Sales Target 19% GameStop 4% Imation 3% International Dairy Queen 3% 8. Does the company currently export? Yes_ No X 9. Have there ever been judgments or injunctions against the company or owners? Yes_ No X_ - If Yes, describe: 10. Is there pending litigation involving the company or owners? Yes_ No X If yes, describe: S-11 11. Has the company, or the owners of the company, ever filed bankruptcy? Yes_ No1- If yes, describe: 12. Within the past five years, has there been any violation(s), citation(s), or complaint(s) of discrimination filed against the company in a state or federal court or before any state, federal or local government agency? Yes_ No_X_ If yes, describe: (also attach a copy of the violation(s), citation(s), or complaint(s) and the disposition of each). S-12 BUSINESS OWNERSHIP INFORMATION 1. Owners/Shareholders % of Shares Name Outstandinq Robert J. lothenbach 100% 2. Directors (Name) (Name) (Name) 3. Officers President (Name) Robert J. lothenbach Chief Financial Officer (Name) Joseph E. Hanneman Vice President (Name) Secretary (Name) Joseph E. Hanneman Treasurer (Name) 4. Describe any changes in ownership in the company during the past five years. None. S-13 , PROPOSED PROJECT FINANCING / if Funding Source: American Family thru LJ Melody Contact Person/Phone Number: Murray Kornberq 612-336-4230 Amount Requested: $15,600,000 (purchase newbuildinq and do the expansion) Status: Committed X (Closed 7/15/04) Denied - Funding Source: US Bank Contact Person/Phone Number: Dave Peterson 651-466-8264 Amount Requested: $4,000,000_(Relocation expense off-set loan) Status: Committed - Denied - Pending. _ X. l / ./ Funding Source: Key Equipment Finance Contact Person/Phone Number: Scott Todd 952-841-6334 Amount Requested: $6,795,000 (purchase 81" $ 41" KBA presses) Status: Committed X Denied -/ Funding Source: _MIF and Challenge Printing, Inc._(Vendor Creo America's) Contact Person/Phone Number: Joe Hanneman, CFO. 952-903-4519 Amount Requested: $599,591 (purchase VLF Magnus Platesetter) Status: Committed X Denied - * ATTACH A DETAILED COMMITMENT LETTER FROM EACH OF THE ABOVE FINANCING SOURCES, INCLUDING A LETTER OF COMMITMENT FOR ANY BUSINESS EQUITY. COMMITMENTS MUST INCLUDE AMOUNT, INTEREST RATE, TERM, COLLATERAL AND CONDITIONS OF LOAN. S-14 .'~ .1 MER~CAN .F.A1v!!.!=X.__!;IFE INsugA.~~g_ CO~PANY..__._____,__" .6000 AMERICAN....K\\'Y . ~IADtSON WI 33183-0001 . PHOlilE: (60S) Z~9.2111 June 22> 2004 R9qert J. Lotl1enbac11 c/oMtip.ay Kornberg L.J. MeJo~ & Company .81 Soutli9 1 Street" Suite 400 Miul1eapoJis, MN 55402-3227 D~ai' Mi', Lothenbacb: American Family Life Insurance Company ("Amedcan Painily") agrees to lend Robert J. Lothenpach up to $15iQOO~OOO. subject to the terms and conditions set forth in Exhibit A attached 'heret.o and by this reference made a part hereof. The loan wUl be secured by, inter alia~ a first mortgaf$c on the property located at 1000 Valley Paik Ddve, Shakopee, Minnesot.a. If the JO.ail 'comrn'ltment offer as. described hereby (the "Conuuitment") is satisfac:t:ol'y, .please uidicate YOlltacceptatlce: by exe.cutingboth original copies of this . letter where 'hidicated and returning Ol1e executed copy to American Family along with. the deposit required by Section 7.S ,.of EX:hib~t..A. 'by JUne: 24,.2004. If the e~ecuted copy 'allQrequired deposit are not received ,by A:1))eri~l1 'F,tlluily bYS~lCl.1 date. Qi' ~f theeXeCl!teq.copy' incorporates any modification 'of the COil1iuIUnent as iSstled which ,i$unl.lce~ptableto Ame1'jcall F~11lily in its sole and absolute discretion. the offer l'eptese.med heN~:hy 'shall expire and be null aIld void. --. .Sincerely, W~~~ ~ Athttti DAVID L. SEBALD . .. 'Dltectol'. Altel'.Mtive Itlvestme.nls ACCEPTANCE The tetlnS alidconditiQl1s QfthisCQf\unitluent are hel'ebyaccepted tins 2"3~ay of June. 2004. BY: R7~ ----.. Robert J. Lothenbach June 22, 2004 2. LOAN TERMS 2.1. First Note and Second Note. The Loan shall be evidenced by a First Note or Second Note executed by Borrower, payable to the order of American Family. 2.2. Loan Amount. The principal amount of the Loan shall be in the maximum total amount of $ 15,600,000, ,,/ to be funded in two advances: A First Advance in the amount of the least of: (a) $10,350,000; or, V (b) 75% of the First Appraised Value; or, (c) The amount calculated using a 1.15 debt coverage ratio, the ratio of Cash Available for Debt Service before completion of the Addition and inclusion of the Addition in the Accredited Lease, to the maximum annual debt service under the First Note; or, (d) 90% of Borrower's cost to acquire the Premises. A Future Advance in the amount of the least of (a) $5,250,000; or ./ , (b) The difference between (i) 75% of the Second Appraised Value and (ii) the principal balance of the First Note; or, (c) The amount calculated using a 1.15 debt coverage ratio, the ratio of Cash Available For Debt Service after completion of the Addition and inclusion of the Addition in the Accredited Lease, to the maximum annual debt service under the Second Note with respect to the amount of the Future Advance; or, (d) 90% of Borrower's cost to construct the Addition The Future Advance will be funded only if the Addition has been completed and occupied by Accredited Tenant in accordance with the terms of this Commitment. 2.3. Interest Rate. First Note: The outstanding principal balance of the First Note shall bear interest at a rate of Six and Thirteen One-hundredths percent (6.13%) per annum computed on the basis of the actual days elapsed on the assumption that each month contains thirty (30) days and each year contains three hundred sixty (360) days. Second Note: The outstanding principal balance of the Second Note shall bear interest at a rate of Six and Twenty-Five One-hundredths percent (6.25%) per annum computed Loan Commitment Offer: Exhibit A Page 11 of 55 June 22, 2004 on the basis of the actual days elapsed on the assumption that each month contains thirty (30) days and each year contains three hundred sixty (360) days. Monthly Payment. First Note: The First Note shall require payments of interest only until maturity. The First Note shall mature eleven (11) months after the date of the First Note. Second Note: Principal and interest payments required by the Second Note shall be paid to American Family as follows: (a) Principal and interest shall be paid in consecutive equal monthly payments. Monthly payments shall be determined with reference to the Amortization Schedule attached to the Second Nq~d made a part thereof. The Amortization Schedule shall reflect a fifteen (15) year (360 day year) amortization of the principal amount of the Second Note with interest computed on the declining principal balance at the fixed rate of 6.25%. (b) The Second Note shall mature and be paid in full fifteen (15) years from the date of the Second Note. If Borrower is in compliance with all terms and provisions of the Loan Documents and does not owe any sums to American Family pursuant to the Loan Documents other than regularly scheduled future payments of principal and interest, then all monthly Loan payments received by American Family from Borrowerduring the term of the Loan shall be applied first to interest and then to principal in accordance with the Amortization Schedule attached to the First Note or Second Note. However, in the event Borroweris not in compliance with all terms and provisions of the Loan Documents, or owes any sums to American Family under the Loan Documents other than regularly scheduled future payments of principal and interest, any payments received by American Family may be applied by American Family to any amounts due under any Loan Documents in such order as American Family may determine, notwithstanding the application of regularly scheduled monthly payments shown on the Amortization Schedule attached to the First Note or Second Note. All payments hereunder which are due on a Saturday, Sunday or a Federal holiday shall be deemed to be payable on the next business day. Interest on the Loan shall commence on the date the Loan funds are disbursed by American Family. 2.5. Late Charge. Any monthly installment payment or other payment, including monthly payments of escrows for Impositions and/or insurance premiums required by the Mortgage or any other Loan Document, not timely paid by Borrower shall be subject to a noncumulative late payment charge equal to five percent (5%) of the amount of such payment. Notwithstanding the foregoing, monthly installments of principal or interest which are not received within five (5) days of their due date shall not be subject to a Late Charge if Borroweris making such monthly payments through wire transfer or other automatic fund transfers ("AFT") structured so that American Family receives such payments by Loan Commitment Offer: Exhibit A Page 12 of 55 OMS No. 2502-0265 (Exp. 12-31-86) Page 1 A. B. TYPE OF LOAN CARVER COUNTY ABSTRACT AND TITLE CO 1. 0 FHA 2. 0 FmHA 3.1iI CONV. UNINS. CLOSER: 4. 0 VA 5. 0 CONY. INS. DATE OF PRINTING: 07/15/04 ~ 6. File Number: II-20922 TIME OF PRINTING: 11:17 ,r II-20922-001 SC1 SCO 7. Loan Number SE~STAmmMENT 8. Mortgage Insurance Cas~ Number U.S. DEPARTMENT OF HOUSING AND BANDEVELOPMEm C. NOTE: This form IS fumlshea to give you a statement of actulll settlement costs. Amounts paid to and by the settlement a'1ent are shown. Items marked "(P.o.c.)" were pald outside the ClOSing; they are shown here fot Informational purposes and are not Included In the totals. D. NAME OF BORROWER: Lothenbach Properties I, LLC ADDRESS: 7500 Golden Triangle Drive Eden prairie Minnesota 55344 E. NAME OF SELLER: ' 1000 Valley Park, LLC ADDRESS: 1215 Fourth Avenue '2400 Financial Ctr Seattle Washington 98151 F. NAME OF LENDER: , American Family Life Insurance Company ADDRESS: 6000 American Parkway Madison Wisconsin 53783 G. PROPERTY LOCATION: 1000 Valley Park Drive Shakopee Minnesota 55379 H. SETTLEMENT AGENT: Scott County Abstract & Title, Inc. I. SETTLEMENT DATE: ADDRESS: 223 South Holmes Street, P.O. Box 300 July 15, 2004 Shakopee Minnesota 55379 PLACE OF SETTLEMENT: ' 223 South Holmes Street, P.O. Box 300 DI~~URSEMENT DATE: ADDRESS: Sbakopee. Minnesota 55379 Jul 15, 2004 J. SUMMARY OF BORROWER'S TRANSACTION K. SUMMARY OF SEUER'S TRANSACTION 100. GROSS AMOUNT DUe FROM BORROWER: 400. GROSS AMOUNT DUE TO SELLER: 101. Contract sales price 111 500 000.00 401. Contract sales price 11 500 000.00 102. Personal Property 402. Personal Property 103. Settlement charges to borrower (line 1400) 282 ~92 .35 403~&:'$WiW_wa\~1$J%.'%.,*$ wb: ;i>:'.<>>,..;"..iW.\!@@ 104. 404. 105. 405. Adjustments for Items paId by seller in advance Adjustments for items paid by seller in advance 106. Clty/town taxes to 406. ~Ity ftown taxes to 107. County taxes to 407. County taxes to 108. Assessments to 408. Assessments to 109. reim from LeC to seller for roof repair 4,600.00 409. reim from LeC to seller for roof renair 4 liDO. 00 110. . 410. 111. 411. 112. 412. 120. GROSSAMT DUE FROM BORROWER 11 787 292.35 420. GROSS AMT DUE TO SELLER 11 504 600.00 200. AMOUNTS PAID BY OR IN BEHAlF OF BORROWER 500. REDUCTIONS IN AMOUNT DUE TO SELLER: 201. Deposit or earnest money 501. ExCllss deposit (see Instructions) 202. Principal amount Of new loan(s) 10 350 000.00 502. Seltlement charges to seller Olne 1400) 685,765.23 ' 203. existing loan(s) taken sUbJect to' ~. existing loan (s) taken subject to 504. Payoff of first mortgage loan 204. Partial return of App Fee/Commitment Cep 268 250.00 205. 505. Payoff of second mortgage loan ~'''' :...... ~~>.r;,: ..... . . .' ~ir: m,~;:'.; ..r;WgWlilftWY4# '.PH!fmf ~ .~ ::~ .., ',.0:0 206. Earnest Monev 250,464.90 506. 2.(JT . 507. 208. 508. !.209. 509. Adjustments for Items unpaid by seller Adjustments for Items unpaid by seller 210. CIty/town taxes to 510. City ftown taxes to 211. County taxes 07/01/04 to 07/15/04 9 620.83 511. County taxes 0'Zl01/n4 to 07115104 9 620.83 212. Assessments to 512. Assessments to 213. 513. 214. 514. 215. 515. 216. 516. 217. 517. ~18. 518. !19. 519. 120. TOTAL PAiD BY/FOR BORROWER 110 878,335.73 ~~ TOTALREDUCTIONSAMTOUESEUER 695 386.06 300. CASH AT SElTLEMENT FROM/TO BORROWER 600. CASH AT SElTLEMENT TO/FROM SEUER 101. Gross amt due from borrower Olne 120) 11, "'0'" .,0., ~ 'Ie; 601. Gross amt due to seller Oine 420) 111.504,600.00 ;()2. Laee amts pald by/for borrower Olne 220) ( 10,878,335.73) 602. Lan reductions In amt due eeller pine 520) I ( 695,386.06) 03. CASH(/i1I FROM) (0 TO) BORROWER 908956.62 603. CASH(1i TO) ( 0 FROM) SELLER 110,809.213.94 I have carefully reviewed the HUD-l Settlement Statement and to the best of my knowledge and belief, It Is a true and accurate statement of all receipts and dIsbursements made on my account or by me in this transaction, I further certify that I have received a copy of the HUD-l Settlement Statement. s_, $eller Lotbenbach Properties I, LLC 1000 Valley Park, LLC To the best of my knOWledge, the HUD-l Settlement Statsment which I have prepared Is a true and accurate account of the funds which were received and have been or will be disbursed by the undersigned as part of the settlement of this transaction. &tttfementAgent Oal. NARNING: It (8 <<. clime to knowingly make feJse statements to the UnJted States on thJa or any alherl1mJlarfotm. PeneJllH upon conviction can fnclUde a fine and Imprisonment. For detalls see: TItloI8U.8.CodoSodlonl00l and _on 1010. IMS mm 1/'lJOI:'\ n't"l,..n. .._ '''__. F.2857.Ql 4/80 Page 2 OMB No. 2502-0265 (Exp. 12-31-86) O~f/ABS# I-20922 LSETTLEMENTCHARGES TIME OF PRINTING: 11: 17 ESe I-.20922 SCl SCO DATE OF PRINTING:n..'-i,-,,/nA 700.. TOTAL SALES/BROKER'S COMMISSION besed on prlee PAID FROM PAID FROM S 11,500,000.00 @ 5.500 %- 632,500.00 Division of Commlsslen (line 700) as fellows: BORROWER'S SELLER'S 701. LB: 3.000 S 345,000.00 to Welsh Companies FUNDS AT FUNDS AT 702. SB: 2.500 S . 287.500.00 to CB ~ichard Ellis SETTLEMENT SETTLEMENT Inc. 703. Commission paid at Settlement (Money retained by broker applied to commission $ ) 632,500.00 704. Other sales agent eharges: 705. Additional commission: S to BOO. ITEMS PAYABLE IN CONNECTION WITH LOAN 801. Loan OrIgination Fee % 802. Loan Discount % 803. Appraisal Feete The Valuation Group, Inc. 9 000.00 804. Credit Report to 80S. Lender's Inspection Fee to 806. Mortgage Insurance Application Fee to 807. Assumption Fee to 808. Broker Orig. Fee to L.J. Melody" Company 156.215.00 809. 810. Environ. Assessments. to The Javelin Group 1.3 550.00 811. OUt-Or-Pocket Expenses, to American Fandly Life Insurance Coin 696.94 812. ADDITlnNAL ITEMS PAYABLE IN CO!rnECTION WI-' LOAN ATTACllED\ 52 400.00 900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE 901. Interest from to @$ Iday tor o clays 902. Mortgage Insurance PremIum for 0.00 months to 903. Hazard Insurance Premium for 0.00 years to 904. 905. 1000. RESERVES DEPOSITED WITH LENDER j 001. Hazard Insurance 0.00 month @$ per month 1002. Mortgage Insurance 0.00 month @$ per month . 1003. City property taxes 0.00 month @$ per month 1004. County property taxes 0.00 month @$ per month 1005.. Annual assessments 0.00 . month @$ per month 1006. o.oomonth @$ per month 1007. 0.00 month @$ per month 1008. 'n--ate Accountina Adiustment 0.00 0.00 1100. TITI a::: 1101. Settlement or Closlno Fee to ~~ott County Abstract and Title, Inc. 250.00 250.00 1102. Abstract or title search to Scott County Abstract and Title, Inc. 300.00 1103. TltJe examination to 1104. TltJe Insurance binder to 1105. Documant oreoaratJon to 1106. Notary fees to 1107. Attorney's fee to DeWitt Ross" Stevens S.C. 17,312.50 1108. Title Insurance to Scott County Abstract and Title, Inc. - ~noludesaboveltemsnumbers:) 1103, 1104, 1109 and 1110 .= --,;-, ~.;t.f:?,~~ ,,"'."~ : :-t,..~ ~:~ .~<::~<<~.,~ ~..', ":~X"" ...,:~mt;::l: 1109. Lender's coverage $10,350,000.00 $ included in owners amount . . ';: x ..'~'...' )~~. . . :'. :.. -::: . '. .' .... .~..: ~:Yj 1110. Owner's coverage $11 500,000.00 $ 7,575.00 ~. ~::: .' .~ ~b~' . '. ->:. . "}~},:. '~'. : ~ ~,: .~ .:::E .~~ 1111. Assessment Search" Service Fee to Scott County Abstract 30.00 1112. Endorsement Fees to Scott County Abstract" Title, Inc. 550.00 1113. 1200. GOVERNMENT RECORDING AND TRANSFER CHARGES 1201. Recording fees: Deed $ 35.00 ; Mortgage $ 78.00 : Release $ 78.00 35.00 1202. Clty/countytax/stamps: Deed $ ; Mortgage $ 1203. State tax/stamps: Deed $ ; Mortgage $ 23 805.00 37 950.00 1204. Additional Recording/Service Fee to Scott County Abstract 100.00 20.00 1205. Conservation Fee to Scott County Treasurer. 5.00 5.00 1300. ADDITIONAL SETTLEMENT CHARGES 1301. Survey to Rehder &: Associates, Inc. 1,076.91 1302. Pest Inspection .to 1303. Recordina of Releases (2) to Scott Countv Recorder 40.00 1304. 1ftt 1'2 2004 taxes POC 1305. .4 T~~4'" ~"~ n. ... ..' ft_." ~_ n__ .78.00 1306. M'__ ~.__. 'n Onn.. n......, ,.....__. .." ~..,_ ?c: nn 1307. , A '" n ..,., 1400. TOTAL SETTLEMENT CHARGES (enter on lines 103, Section J and 502, Section K) 282,692.35 685.765.23 I have carefully reviewed the HUD-1 Settlament Statement and to the best of my knowled?e and bellef,lt is a true and accurate statament of all receipts and disbursements made on my account or by me in this transaction, I further certify that have received a copy of the HUD-l Settlement Statement. Borrower Sillier Lothenbach Properties I, LLC 1000 Valley ParI<, LLC The HUD-l Settlement Statement which I have prepared Is a true and accurate account of this transaction. I have caused or will cause funds to be disbursed In accordance with this statement. SelllementAgent Date WARNING: ft I. scrfme to knowingly mekefalSe &llllement to the Unfted still.. on thl. or any other olmllerlorm. PenaJU.. upon convlctlon con Include. flne end Imprisonment. Fordetelle...: T1Ue18U.B.CodeSectlon 1001 end SectIon 1010. . BMS HUD-l (3/86) RESPA. HR4'lO.U OMS No. 2502-0285 (Exp. 12-3H16) Page 3 ORD#/ABS# I-20.922 SUPPLEMENTAL PAGE TIME OF PRINTING: 11: 17 ESe 1-20.922 SCl SCO DATE OF PRINTING: 07/15/04 ADDITIONAL BUYER SETTLEMENT CHARGES CHARGE AMOUNT 812.001 Post-cl legal Fees to DeWitt, Ross & Ste $ 650.00 812.002 Post-cl disb to DeWitt Ross & Stevens SC 375.00 812.003 Legal Fees. to Oppenheimer Woff & Donnell 1,000.00 812.004 Atty Fees to Winthrop & Weins tine (est) 50,000.00 812.005 Disburse etc. to DeWitt Ross & Stevens 375.00 TOTAL ADDITIONAL ITEMS PAYABLE IN CONNECTION WITH LOAN (LINE 812) $ 52,400.00 ADDITIONAL SELLER SETTLEMENT CHARG~S CHARGE AMOUNT 1307.001 Payment to Cairncross & Hempelmann, PS $ 14,4.90.23 1307.002 LOC Transfer Fee to Wachovia Bank 120.00 TOTAL ADDITIONAL SETTLEMENT CHARGES (LINE 1307) $ 14,610.23 , have carefUlly reviewed the HUD-t Settlement Statement and to the best of my knowledge and belief, It Is a true and accurate statement of all receipts and disbursements made on my account or by me In this transaotlon, I further certify that I have received a copy of the HUD-1 Settlement Statement. Lothellbach Properties I, LLC 1000 Valley Park, LLC 1MB mm_1 ('t/9.~' 'D'Q(n)" un ""nC'I"ll Deborah A Sansone ~ Senior Account Manager; Key Equipment Finance A Division of Key Corporate Capita/Inc. 66 South Pearl Street Post Office Box- 1865 Albany, NY 12207-1865 Tel: (518)257-8269. _ ...._._._.__.___...._.__. ___.' ._c .. . . Fax. (518) 2578824 , ... ..._.h.'..._.........._" ." ....._......:; ,.~..~.__....__..._._..__...._."..._.~..____..... '_'__N"_"_'__"'__~'_'_',_!._,._~",_, '_'_~_"h''''_'''_ ..~."' November 6, 2003 JIM BAYLISS . CHALLENGE PRINTING, INC. .7500 Golden Triangle Dr, Eden Prairie. MN 55344 Dear Mr. Bayliss: . The members of the National West Business Unit are pleased that CHALLENGE PRINTING, INC. has chosen Key Equipment Finance, a Division of Key Corporate Capital Inc. to provide equipment financing and we look forward to servicing your transaction. As your Account Manager, I will be responsible for ensuring that the documents are executed properly, and the proceeds are paid out in accordance with your instructions. . The documents that need to be executed are enclosed. Those requiring signature in the presence of a notary public have been marked with an asterisk. Your package contains the following: 1. Progress Payment Loan and Security Agreement 2. Progress Payment Promissory Note 3. Assignment of Purchase Agreement 4. Consent to Assignment and Agreem~ent 5. Verification of Insurance 6. Amendment to Master Equipment Lease Agreemen~ dated September 19, 2003 Please have one of the duly authorized officers designated on the Certificate of Authority sign the documents. A Certificate of Insurance naming KeyCorp and its subsidiaries and affiliated companies, including Key Corporate Capital Inc., 66 South Pearl Street, Post Office Box 1865. Albany, NY 12207-1865 as additional insured and soJe Joss payee with respect to the financed equipment, is required before funds can be disbursed. In addition, the following item{s) is/are also needed to close this transaction: . Consentto Assignment and Agreement executed by KBA North America Inc. Upon receipt of all executed documents and other items noted above (as applicable), KEF will execute the documents and commence your loan. If you require copies of the fully executed loan documents, please let us know. Please call me with any questions or concerns you may have during the closing process. Thank you for choosing KEF. Sincerely, ... )J7;h A Sansone ~ . . ./Q);2.CJC .... ta · Senior Account Mana er . 'OXA.. Enclosures Note Cover.o03 ..."'!'~: .w.... w..,tJ.. .':::~:~: t. : .. .' . Key EQu~ent Fman~ ~ Division of. Key'. COIJlGIjlU Capital'Jn.c. is pleased. to preSent tIle.' follo\\ing . '. .. . < equipment fuiancAAlg proposal rot 'yourre\ie~ 8mi 'consi~rati~n.~.'. n.~. following lenns 311d' conditions are .'. .: . :.' c .......b~~~~to~~~..> ..> ""'...,' ... ..:. .SUMMARY'O;F TE1(JlSAND CONDItioNS. . ." ;..... ',;".\':::\<~' .,:.....:.<:::... i."":': :.;:: ....:\..' ..:.'.:.'.:":";.:..'>:':.:. '~":':':,,: :-,' ,....~ " " .,.;'. tESS~R.'" ...... ." .~~pm~~ariivisionOfKeYCorporirte:~~i~InC.,.,... >: . :.:.>; ",' ....:..:,..... .'.o~~~$i~ee '" ....': >:. ," :.: ::. ....:..<.../.......:..,..:.. ,...L~SEE". '..Challe~~g ....,: ..:; "'" .'::.:. '. ......,.. .,',' .......EQUIiMENl. ...... ....... .....:, ........... .:. i>ESCRIPT~ON :. .... .103APress6c:olor :. . . i .' . ' '.' :': .~ ',' ' ' . . ~ . : ':'; .. . . . :: . . : ". . . . :- ~. .. . . . EQuIPMENl' LOCAtION .7490 Gold~ Triailgle Dc . . . .' ". . Eden Prairie, .tv.fN 5$344 .. E~~fMEN~C,OST'S;.OOo.OO<l;~ '. .. > . . . CLOSING DATE. .... . . '.. .; .,.... ..' .. . .. . ~Pr~posali~ b~~ ~ili~ ~~c;~th<? ~~tl~ ~ the cl~~~'t~{tbi; ~~tio~~m~' .'. plaCe ~ D~.inbe.r2004. If: the 'closing does not take place 'on this datct the Rental Amounts (and other '.. .'. . . cCQnomic factQtsj set forth herein DJaY be adjUsted to ~tlect the .actua1.d3te of closing: All fundings will be . .' . '. 'co~ditiQnr4on,the deJ.ivet.y'a.od.8oce~~oftbeEquipme~tby.~~' . ..,' ". "; ..' ........ ....~ " .'. ........ '.LE~SE i;F~~MAl~6~.' ........ ......... ." ..... · ;LE~S~.TYPE/D.().~UltIENTATI~N. ,'. ...... . "<:'. ........ . .:. .... . . Tu Le3se~ evidenced by dOcum,et.tfBtion to be provi&A bY. LesSor and satiSfactory 10 LeSso[ and LesSee. this'. : . . " . . ..documentation will be the final ~ complete ~on of~~ finan~ng ~l~ in.tbis pro~1. ..'. . " . , . .' . ~. '. . ' . . ." . , . .. ~ ~ . . . '. . . ..,".' ". '. ", . '. . . :..' . . . .. . . \ '. , .~. '. .' '.' '" ., . '. , ,. .... .. '. . '. .' , " '. .. '. , . '. '. . .,' . '. . .' , . ; .' '. . . ' . .~ . . ..' .: '.::<,: :#CRe~l3i4m~~~bleinonQiiY~adVarice, eXpreSsCdasa.perce$geOfEQm,pmemC<)Sf, 4'1.066117Yo, ...'....'. . . . . . .' . ' ': " '. . and is subjecUoadjuSUnCO:t prior to lease cl~ii1g as set fortb. below..' A per dierri rental cbar~ asseSsed from .. , ,'.: '. . ". ' . . . ' .. ; " . . '. '.' th~ certificate of.aca:p~nce date up to ~e ~ 9>mmencemeOt Date of ~ Lease, shall be due on the Rent' ". .' . ..' . ..' ..'. ' ,:. Cc.alm~mentDate.'lffundingocCwred inMa}r2004. thef<ltefact:of\\'Outdbe 1.073,723%:witha3<l.22% . ....: '. . ,: .' EatlyBnyoutOption ..... ".' . ". ..' .;. .... ",.". ,..' . . .' . '. '.' ';:A~:J~STM~j,,;OF' RENTA~ ~~~~~T~RIO~;i 'i~~S~CL~;I~~ " . ......... .> '. . ";. . . . ',: ...::.... ~:':" ", :. . : '.; ',' ". . ..,.".' '.' '..', ';. ,',": .... ;',":"" . " ..\ :".: .' ....:'.... . ,....:. : :.:' "~:.". ,... . . .., ..~. . :', ',. ....." . :"::.. . ".;. '. . ., During tbe Initial LeaSe Term ~d a Ren~wa1 Terin. if any. the Rental. Am~t iapJacc atJease closing will be . '. ". .:,::fOc.Cd,.:'}lieRen~A.mountquoted.hl1ius:l'ropOsal"'aScatCuJ.alCdUSi1)g:aspreadoVer~e PailyTreaslUy Index . " .' '.' . :. . for Scptembcr 10, 2003. The'.RentalADl~tshanbeadjus(edtoleasectos.ingtcre.flcctoJlan8cSjntheDaily . . .': '.';. .' .. .:' .... . .' ....rre3suxyInd~-ontil1heRentCo.mniencementDateunderlheLease(and.thensba11be~edfot'thetennoftbe.'- .... ", >:I..tiaI~;T~~8~,T~'S?'~:',:,'i ,i..,"'),':,. ........ . . .:' .' . ~., the Daily T.rcaswY Ind~ fOf the day on w~c1i ihe final' eqUipment .schedule ~dencin~ this transaction (~S' . ,.' . .....: '. . ..... detenoi.ned byLessOr) is.~ttoLes~ by L.essorisgeater ~ orless!ban 3.95%0/0...:. ,,: ,,' . .,.... ...... .'. "';.:'>"','~>'i " ...... .....",., .....) .... : .' . . for eaoh one basis point (.01%) variance. tho'iate upon \\:hich the Rental AmOWlt is calctdalcd S~l be '.' .'. :" .. :.;. '. increasedordcCr~asthecas~maybC. byon~basispoint(.Ol%): ......' ,,: '. " ;'.' ",. ..... , ';,: ". :, . '.' .::....'.:-<.., .:. :-- ....,..':'.,;: . >..' ..: .... ::";. . ':...... ....: '",',,:'-'.. :. :' ,;,.'. .... . .'.". ,.,..";.;: .': .' . .,....... ': :.'. .' . '. ',' ..,'. :. ;. .' . BaSed upo~ ~ n~w rate. thCl Rental AmoUnt snail be adjUsted acCordingly. . As used in this Sectioi1; the leon ';'. . '.' . ".- . . 'yailjr Treasu.lYind~ shaD mean the avenige yield onUnitcd.Stales T~ s~ties haVing ~ matUrily' '.' '.: ..' .. ' date (excluding Securities with. call oPtions) which corresponds tethe weighted average life of. 84 months rOt . . ,. ;. ":, . ... . thejl1:'Oposlll. as' announcCd .in the :. "rreaSUIy Bonds,. NoteS. & ,Bills. section of. The . Wali Street'.Journa( .. . :. .'pubIisll00 on the. cia)' ofdetenuination. or if The Wall Street J()umQJ is Dot published on such day, ~ Ule most. .. .' . . r~tly published edition ~f 11le W~l Street Journal. If no, ~ch securities have 8lnaturity date (eicluditlg ';,;. ':. . . seciui(ies wjdl Call Options) .which ~ponds .to the'1'I'f:ighted average life. of 84. m~s, adjustments \\iJl be ..' ". ...... ;.... based OA the. first slIcci:eding nionth to have matw:ilies (e.g., if no such securities .mature in Aug 97. uSe Sep 97 .' . . . . .' . ... '.' Wa.luri~, [or first month following sep.~.in ~hich there: are nwunties]). '.:. ",' , _ ..: '. .' . .... . - . ,i R.};~~ A~r iY~f~~ '~H~Ni < .; .-> <q-,'.: ". ..... .... .... .. .....';. . .... .... .....: '. ...... . '. : . :,;..:'. ' . Lessee may ch~ ~o Vat R~ Amount by using Lessees au{omati~.diiectcJebjt se.rvice (Optioii'A), $1)bjoc:t' ".'! '. : ..::. '.' to written a8{eeinent betw~ LessoundLessee, Ot by isSuing a' ch<<;ck paYable tQ ~ey EqUipment Finance.>. : .I '. .. ..... <option B);. Please indicate yoUr preferenCe by checking the correct option at the end of this l'tOposal .' :. '. . ,.: . . . >," . '.', . ;.. ..' ..'~NJ>- ~Fh\SE ? l1~l?tff. -'.";" '.. . ',. . ." ..... , - .... '..( j .. .:. ,.At thc~tiOB .ofthe Initial Term. if~see is not in defaUlt, Lessee. shall ~'C .the option.to eith,er. (I) pwcltase ;' . :'. ',..:' ,'.1 . .',', "'>. '.theF.quipmentf()ttheth~FairMarket~leVa1ue;(2)~~thisLc3seOnainontb.tonioothbasisat1he&une', ". '\. :> ',. ,,'. R~nt payable at the e.~ir.rtion of the Initial Temi; (3) renew this Uase.~ot a mininltim' period of not le~ ~n l2 . . .'. . ". I . .oon1hs at the then. FaIr Mad:et Rental yahtc; or (4) retum the EqWp~t to Lessor putS1J31lt to. and In the '. . .1. '.... . .'. . ~nditionreqmi'edby, the Lease..IfLessce'~S to' give ~r nUnimUltl notice ofitS exercise; ~ .shan be .' ... "'.;..: . . 'i . . . .. . dlieiricd to. ha\-'e cll,ose(1 option (2) above. At the' ~oi1 of any Rene\Y3l Tenn.' if Lessee is not in dcril.ul~' :'.' .... . ..'1 . ", ,',' '.. . .. . ~ . '. Lessee 'shallliave theoptioo.m. either: (a) purchase the Equipmem.fot ~ then J1ai! Market Sale .yalue; (1)) It~.'... . . .' ':.: ,':" . '. '.' <. .'. this.LeaSe.'onamon,lh'tolhoi!.th basis at1bc;SaroC.RentpaYible attheexpiration.orthe~ch.'additi~ pcdod; (c)' ':..: ....,' . :."rateWthis~.roraminimumperiodO(not1esstlJan1.~moIl!bs.atthethenFairMa.(ketRenta1Yah~or(d) ":". .,:i . . Ieturn1he Equ1pment:t~~pwsUaitt to, 2nd In lhe coildition lequfrea by, the Lea.si IfLessce faiIs'to'givc. '. ':-.'.. . . .:~. ; .' .1.ASs9tminiirmmnotice ~filsel\:erctse, ~s~bedeeme(l.to.bavec~senoption(b) above..: ':' ~ ":: '. .':. .'. :;'> .. . ;,. :.....-:..:.... ':.::::::.;j~T~RI~~iNA~i~N(;:"':""':;""""';:'< ..,....>.:::.:., '..:" ....-.....H.;' :..:':.'" '. ':.:;...:.. '.",: ..'- .....::;...~:..:.:"..:.>.::..'.:.:.: ,;.' ,.":..: .~ . . '.:.' . All ~uiprilent schedule(under ~ .prOpo~ Will 'c~n1mena: 01\. the fitstday of the. J,llorirh. 'If Les~. so .:'. ..... ',".-' ,; . . ..;,'.:~q~esl$, subject ~oJ.essor'sappioval, LessOr. will advance pa~ents to ~~dorS:and Q13nufactUretS ()ll a'~ay. .... '::.:". '. ,".i: other tll3ri. the first day of the month.. .. Interim ~t ~iUbe payable on the mnount funded.. from the date of . . '. .:.'- . .'.":. "',' accePtance. ~f eqUlpmCpt to tb.e day of: lease. C()nunen~m~t.. which period shall,not e~30 daYs.. jnte~l :' . '.. ;. . ,,:.- ".:.' Rent will be. calculated. as an amoun(eqUal ~ a rate Per day equal to 11360th of the Priri:1e Rale.1imCs the '. .' . . . . .'. -..: . !lumber of day~ prior to the lease cloSing .date. As uSed heteil1, the ~~tne Rate" shall n:tean dIe Prime Rate' . " .:,: .' .:. .: ','; '. publishedft"om tinuHO riinein.fhe WalJ.SlreeiJoum'al. .ne Int~nRentpayment will ~'due on the day on : :':._.' >" "';':>.<:wbicbLessoradvan~tbnd$to~"endqronnanufacturer~.... .:.' ~'.':::::, '.' .....J:~...:.: :..". ;.>:.... .' . .':":::'.:EARLY CANCELLA:tIONRIGHTS .. ..... . ..<",":: '.' ,". .....:'.. . . ,.... ..... .'.' ",.': .. :.~~bj~,'t~ ce~ain.~oti~'~i1lb~~ ~f~eiau1t p~ovm6~s, 'ort a'd~~~ ~~biS'84 mo~~'~~~ ~~Re~~ '.: ';': p ": :::. ' ....... Cc;,mmencem.oot Dale, Lessee shall have the option to putcha~e the Equipment for an eady bUyout priCe equal: .' '. . . ',<;H to3Q.13.%or~e~u~eJlt~s~ .lheforego.~gop,tion.~iltl1otad'~~ly~tr~~~O~'~l~~~clltoftbe' '.: .:. :: .u;a~~(;tlon. ..:..' ". ~. '" . ; "........ ',:" ....:. .:.,:... '.:. .....:. ;.... . ". ": . .'. 'c' ...... ... .... .. ... ~ET~~ASE ... . .... .. ..... ... .... ....; .... ...... . .......... ......... . .. ... ... ................. . ....... '. " : " "., ..... . The~ will be anonCancelJable,net'leaSetxans8.c~on whereby lnSumnCe, mailltenance, 8~all applicable .... . . . t:3Xes (including sates and/or. use taXes. which \vill be. addCd 10 the cOst of the Equipment or. coUcctcd Oil the . ....... .... '.' ':.'. .:. :..... gross rentals. as 3ppr~te lUldcr the laws .of ~ particular state) ~. ~e tesponslolUlY of lhe Lessee., Lessor, .... .. ..... .... . ............' l>iIIm;no7~....~or~~~lhdlq'"r"-.<; ,,<<> ; . INSURANC~ . , . " . .. .' . . '. .' ". .: . . .' ". .'.'; '.; . ....... . . .:' :..' :,',' :.:-:.::.. .-<.... . >,.' ..... '. '.' '. . Lessee. will ptoVide adequate property' and liabiJitylnsuranoe With endorSemcnlS and in amounfsacteptable to . .... : Lessor prior.to the deliyery of the EquipmetJ.t, Lessor will be named. as first loss payee under such pfoperty .' ...... . insuni.n~pOUcies~.as~a~~iiional~~tu1~etsuchliabil.itypoticies.:. :; : . . .... > ";':" '.; . ..... .. .~OC~~NiA.i;O~ ;':E,..;\ >.. .'. . .... ..... .. ... . i' .:. . '., . . Mlease closing; Lessee shall payfu ~ssora do;cumeni.1lion fee .lto $750.00~ plus'aD fces aitd' . '. .' . . d,\sbU1'~ements (mc1u.dW.g attorney's fees) actUally wcwre4 by LesS?x to $eCu.re a l.!.en and/or negOtiafe .. '.. :' documetlL1lion. . .'. . ". .'.':' ~: ..' . ....;.. ", ... . . '. .... .:.' . . .' '. ., . .>~~I~U~Ll:~~~l1~Ti~~>:' .'>. .,......... .. ..... ..,..... .. ': . '.';. . .'. '. Thisp~issubjecttoLessor'~resid~eva.luarion. 1beRental~ounts(andothereconomicfac(ors) set .'. .... :.- '.: . forth herein may need to be adjusted. in accordance wilh di.trereoces between th~ acwal {e5idual values and lhe ". .' " '. iesldtial values oontemplated by. this proPosal . .'. '.> . .'.' ".: ..,. :.: :" .:. :.', .',' .... . ..:.... '.' ~p~~t~.~.\Tl~~~:J.:l)~8:~T:..: .....>..,.... ":::"~"':>.:::.:":':: ,,0:'::",' ~:':'.:. ,':.:,':':.: ': ,. ..' . ,.:, .. . '.: tcsSee'shanfo~vui1 tOl.eSSoranappiicationdq,ositeq~ lO$5~OOO.0()W1th thiS sitned~saiin" : ..' .' . ..... . oonsidefat{on of LessOc' s tmi:lsiiCti~ strtJcturing and ~ew' activilics.~'the i?:\-eDt that i.essor does not . . . . . ..':. . ~p:prov~ .t~s ~sa.ction; this' applicafi<.ln d~it (leSs the cost of aI\y. out.7<)~f'cket ~xpenses inClJ.~ bY :'. .' '. ..' ..' .' . ...;,' ". :' . .' . .' . ". .... .' ":. ...:. ': ,". ',,;;.~.' . '. . ".:' '. .' . .... . .' . ;.;.... .' .' '..' '. 0':' ", ,. . ..... '.' '. ; i. . ..' '~".. ":.#., . : ". . .' :..: ,':' ".:' '. .' .... ,. .. "" . ,.'.: '" ..... .:. ..,......::.:..:.:..: .' '; ." ......;.' . <c. ...... ..'-: .... ...... .. ~,' .. ... ,: d '.> .... .... .,X. .. ... .'ii:: ..: . .. .' '. '," ',". .. " . .. .. . ',- ". .'.;...... :..1 . " . . . . . .. '. "~' . '. : ':.p" ...., . . transaction closes, thi.s application dewsit !ibaU bcapphed ()t.l a pro I;1labasis to Itilutt the fust R~nta1.',: :., :';.' '. ..' '. . .. -: . 0: . :'. .': .' ". ,. :::. '~ayni~nt.rnall ~~~el1tS, ~biSapp1i~~ond~~~tmar~ ~~n~byl.es~.or...:' '.. . ~.'" '::." ::. " :.:-:.: .::.; ..', ". '. "'-. ' . .'. .' '. Malty companies are uemptftom saleS an<vor- use tax: Fqr ~s()r to quauft for LeSsee's sales ta..u~emption. .':;'. '. .' 0:. . .: . ,"'.. . a 'Valid .laxe~ptiori~ilicate~satisfa9t91:Y iti all respec~ tol.~ssoi; for~e s~le wheIl? the Equipmcnt\1iU. .. ,'.... ..... .........;'. ..,....:J2:,Z;::t77.. 'i,i .. ... ,...... . ',~. \'.. ..... . ..:.' ........;:..'.....';.; ..,.... .',. ." ............. .... ....,.,'.,.. ....> . :", . .:'. This Pl't)~ ~s~~ tbat'(l) ~soi. wiil be cOnsideK.d.o~er fur'Federal inc?O~e tax p~ (2)' the .c:.. ". .: .'. "equipment is 7 years MACRS properur, and (3)' themll1rlmum available depreciation deductionS'on the fun. . ..' :. amount 'of LesS~r's c3pi.talized ~~ of equipment are 8:Vailab1e to ~or. :Lesse~ warrants. ~d .teP(~n.ts to. '< ..... " .:..:~o~.~~~t~e:~~~(2)a~.~.is.:~~r~..2~~~:.......:::.:.,:~..>.:'(: ...,...:." ....... . ',".:' ....<...... ....,'. ).:, . :'.! "':,' . . . > : '. rhis propOsal assumes ~the tianSactiondes9ribed h~ is eli8t"ble fot" certam benefits (''Benefits'') of: . .. . . . . ..... .'. . , '. Public Law No: 107~147 (the Job CteaOoriand Wos:ker Assisiance ACt of2002).lfforany reaSOaLessor '" .' '. ., : dctenn,ines that'tlle tnnsaction is.not eligible for such Benefits, the pricin$ contained herein shall be mOdilied . . ., ....... . . "~:I~~.~~iiE"IE1~ ..~.."."..".. ......... ... .":: .............:.<...;.'./: .' ".i... . .' Lessee shall fumish Lessor l\ith itS fmancial sfatements, in a foan SatisfaClO1y to' Lessor; for me fast three .' ". . .' , .fiscal yeaxs'and'.1atest intemn fUJ.aDcial statements. 'Lessee shall also pr~ide the. name of its major bank. and ',' . .> .' . the address, p~numbeC andaa;1OWlt ~cer~.' . " . .' '.. ..."..':. .' .: . . ...... :'~rRO~~s.ALA~~~P~A~~E/EXPI~ATI~N ..':"': ,.-.......:..~..;.". :';..~). ". .:. .." : ,:.<~ ~;~ ~ stibj~ to ~~ by the ~e ODor Wore bCtO~t'~s, 200~, .t~~s t~isdale~ exten~d" ,.,....."... ... '. .'. .....in v.'litiJlgbY LeSsor. iiLesso't has not received a cop)' of this proposal, signed bY ~ssee; on.or before suCh : .... .' " ." .... ..... :~.:A;G;fTxfw..... . ..H;" . ...~ ...... '\". ...... .' ....... · .~:...........;.:>i..... ........ .. ........... ,'. ,:'.- . . ~e R:eo.t .Amou~l. arid all o~ eConomic fact~rs which are part of tius'ptoposaI; will ,be adjuSlCd before each .' .: -: . . : .. ,.lease clos~g to rellectsny c~nges in lhe ~emal Revenue Code of 1986 (the "COde") orits regUlalio.ll.S (as ....... :.-:,- comparedto'1he. Code and ituegwations as ii1 effCct'on Sept~bet.lO,'2003)..whjcl\is enacted otloitcl'ore " '. . '. '. . . ... ::' . . :, '. ~ch siJ.c~ l~ '~iosing (Uldud~g cbariges reialing to ~ taX rale appJicabl~.~ ~or or ~ affiliateS).' other' . .... "',' . .., :..than ~ge.s,regcudtog w.VestineIittax:cWfilS.Th~.a.djustm~ts \\ill be ~lcUJated ~o presel:Ye l.essois (Ot ::-:..:... ... .' '.':' ; .:....: ...:i~~~~~~:~~t~:~~~~.~el~... ,<....:.... . ...<..;" '.':: . :.:.;....,...i.:.:.~....::,.:.\...:.>.:.:.:;....:~:.~.-:.., .;.:,.... ;-'.:' .:.:.... ":. . .' )l'o~lb.st3ndiitg the abOVe. obligations ofI~oJ:(or itsaffiltates) to fund each iease cioSing ~ he subject to': .' . .... :. ;. .' .' ~o. a~a~ ~ndin~ or pr"P<?~ c.~gei.o. ~.law h~Ving ooc,u~ ~~. in 4.Sso,x's ~Pu:uori. ~ght ~th.'~ly.' ~.' '.:-:'. . .... .,' . . ." ?~~~orl~~Ia,. '. .... '.' "'1. ,:>i" .,' .' .. .". . "j.... . .:' . '. . . ," . '" ~., . . . . . . . . . '" ..' .', . . ~ .." . ", . . . . . . . . ...,. .-,' . . : .... "; i... .. ",' .' . . . . . . . '.' ........, .." .. :.. .":." ~::. .... . .. :.' .,..-' . ~ . . . " . . . . . . '.. . . . : . .:. . . . ; . .' "... . ',' . ' . '.~' '-. . .. : ..... i . ".'. ,,':..,.. .. ", -. .' '. '. .:,. -. ,":.. . .' " " ..... .' , . .' ..", ,.,. . , , . . . ,. . ' . ", '~ '.,.' ,.,. .' .. ',. ' ::'. ; , '. , '. .... ." , '...' ., ,. .:... · 'i' ; ..... .'.'.~.., c . ;"::': "..;. u~;,Ur;" . /., ... C. p ,; u .' . . . ~ . . . . :' : '..' "'" .::; '" . . .' . '. '.' :., .. "'.; "':':. ..... :;. :: :' . .A ~S1LAi~i!l' ::, d' ..' ...... '.:;"" :: ',<:>:".>:> . ." ,C,.,;:', :::. '~".<;', . ...~rnaso~etedttiis~.bcisedon~ssumptiq~pfiMdedbytli~s~: thts~~lisn~t'intejl(Jed.to'. ...., .:..:.... .::.... . '. ...,'... :',:'giveadvice. .Iepresenta1i~n.s or W3r.ranties. to lheLessee, ~ lVC CQcourage YQU to d.iscus$. Utis proposal with '.. . .'. .... . .::- ,. : . .'your cPA andlor'la..~ad~Sor. LESSOlUIAS NOT MADl; AND ~REBY DISCL~ANY. ADVXCl; ". ". '.' .":: . . :.., ..' REPlmSWTATIONS.-WARRANnESAND. COVENANTS.1ll1BERExPRESSEO,OR'IMPLIED. WITH........:.': ..: . .... ..' ::RESP~CT TQ nus LEG~ ECONOMtC,.ACCOUNTING.. TAX AND/OR OT,i!ER.PF1$CTS .o.F..m~ '. . :.:.'. ". .'.: LEASEANDT.HETRANSACTIOl-lSCO~ATEDTHE~BY.,.,,> '..,.OJ'' ". ". :. .:'. >.. .:".>. . :.:.., >','; ,.,...".... ". ..........,:.. ........:..'.:: :.... > '. .':-,,:..-' .':':,.;:>. ..........:. . :: "'::":' ..... .::..... ...... :": ..::.' ". ..,.... iltis pr6pOSal is''~bJ~ t~ the'fo~ ~ovai ~fi..essor, a Di~iO~"Of~~Y.CotpOC8[~.'caPiia(inc. (and/or:'" .'.: ....... : . ::' 'f.:'.: 8~sigtiee) an~ the .ex.eqition of doCumentation a~tabIe to Lessee. and ~r. IT SHOUL.>> NOr S,E . . . :.':. :.....~ONST.R:uE~ ~'A CO~~T B~.~E~SOlp:(),EN9A~~ ~.11iIs FlN~(:lN.G~ . .....:'~.: .... ...... '.' .::. . . ..',,::, .......: . .......ljti~.l>~~~~~i;'is~U~i~~~~.~p()n.~.~~..Ofa1i.~~~ti~~;;esenrati~~~deW~i~s.~r~t~... .'; ... ",:",' . . . .' by Lessee lQ ~sso, and is al~ cont,lll8cnt upon' the a~Ce' of any mat~Iia1 ~dver~ change in the Equipruent '. ,,::,e ., ::" .oiLessoo's oo~dir.i()l1; f~~ o~.oth,~ise. .from the CQli1diti~n asi~ ,,'as r.ep~eSen~ to LessO! at.the time ()f . ,,::. :,,: :." '. ..... ,. . :....':':~s..~o~~...<.::: . ...;"... " .....:::,; :>"': :."';". '. .......>... ..... ....> :,.' ..... ,~.: :<::.:.'.<: .... . ::.' If the fOfe80fug meets with your approva~' please sign the enclosed' copy and rewm it, to LesSor on of'before :.... . '. '" '.,'. die propOsal ~iratio~Dale ~ctfortlt above;' Our receipt Qfsucb signed C9PY. ,,'ill constiluleyoUrapplication . .. ,. . ....... '.. ...(~r~l>y~fur~~~iI1)IU~~,<..:, .....' .... . ..' . .' '. Th~ you roi allowing us 'the oPPort\~ty to preSent this ProPOsal: Hyou }lave any questions. please call me . ". .'. .:.' ..: ';, .'. " at 952J841-6334." .: ", ..'.. '. '.' :. ..:,.... .... ." .:..,..: '. . 'f"Y~IY~'.,>.', . ..... .":... .;'> '. ..... ......... "" '>./ .~nofKey~tf~ ...:.:.........',i.: ......................:>. . . ~ct~ger.. .' , . ';' '" .... '. '. ..... '. .~.,~~ .. .APP~o~.~SL>t5AYOT! ....~O?3 ......... ':.... ". '. . . . " . . . ", ".....,. - . . . . . . . . . '. . . . .". .. .'. . . .' ." . .' ',. '. .. . "'. ....,' I",' ..' ".. , '. , " , .. ~ ". '. . ... . . "". ..:.'. '.' . , :. . ,.' .... . .' .:. . "'., ": ':. '. .. '. . . '. . '. , - '~:., .:. .'," '. .... ". .;. . . . . . . . .. '. ...'.........,~:~.~~.~.^t~~n),.~....,.~...~(~ - .... '. ......,........ ....... ...~.................... ............... . . .....' '.'. ',." .'".' ":. '. . .' . . .'. ,.-'....:,. '." . . :.,'.,'.... .' , ., .:;. d. .' . " '" : . . . , .', '. '. .. '.:.'. . '.. : " ..... . .'. .' '. " '. '.:' '." .' ...... ..'; . . . ' . . . .' . ~.. .. . . . ~ . . . . . . . . . .' . . , . .'. " , . '. . '.. ',: . ~ .' . ..' '. ~ . . , ... . . .., .'. .. .' . ....,. .', '.. . ......,. ,,: ..... .' '.... "':. .. .... . . . . . . . . : .' . ." ... . '. . .... ." .. . . .. ,'. '. '.' ' '. '. . '. . 1 .. .,..... ~ '. ' . . . .. '.' . . '. . . .' :" . OCT-27-03 MON 5:00 PM KEYEQUIPMENTFIN F AX NO, 952 841 6335 P. 2 .(),r . ~ : " '. October 27, 2003 1im Bayliss FjnMcial Planning D.irector C:hall~Dge Printing Ine 7500 Golden Triangle Dr I Eden Prairie, MN 55344 D~l" Jim: Key Equipment Finan.ce, a Division of Key Corporate Capital Inc. is pleased to present tl\e fol1owing equipment financing proposal for your review and consideration. The following tenus and condilions are based upon infonnation furnished to us by you. SUMMAR}' OF TERMS AND CONDITIONS LESSOR Key Equipment Finance, a Division of Key Corporal.C Capital Inc., or its Assignee LESSEE Challenge Printing EQUIPMENT DESCRIPTION KBA Press 6 color EQUIPMENT LOCATION 7490 Golden Triangle OX' Eden Prairic1 MN 55344 EQUIPMENT COSt $1,795,000 ~ . CLOSING DATE This proposal is based upon both the assumption and the condition that the closing for this transaction will take place by December 2004 If the closing docs not take place on this date, the. Rental Amounts (and olhcr economic factors) set forth herein may be adjusted to reflect the actual date of closing. AU f'und1ngs will be conditioned on the delivery and acceptance of the Equipment by Lessee. LEASE INFORMATION L:EASE TYPE/DOCUMENTATION' Tax Lease, evidenced by documentation to be provided by Lessor and satisfactory to Lessor and Lessee. This dOCUlnentstion VIiI I be the final and complete cxpr~$ion of the fmancing summarized in Ibis proposal. OCT-27-03 MON 5:00 PM KEYEQUIPMENTFIN FAX NO. 952 841 6335 P. 3 INITIAL LEASE TERM 96 months. RENTAL AMOUNT The Rental Amount, payable monthly in advance, e~'Pcessed as a percenrage of Equipment Cost, is I.065000o/~ and is subject to adjustment ptior to lease closing as set forth below. A per diem. (cnlal charge, assessed from the certificate of acceptance date up to the Rent Commencement Date of the Lease, shall be due on the Renr Commencement Pate. Iffunding OCCUlted in May 2004, the mte factor would be 1.074504% with a 30.22% Early Buyout Option ADJUSTMENT OF RENTAL AMOUNT PRIOR TO LEASE CLOSING During the Initial Lease Tem and a Renewal T~ if any, the Rentftl AmoWlt in place at I~se closing will be fixed. The Rental AmoUflt quoted in tbis Proposal was calculated using a spread over the Daily Treasury Index for October 24, 2003. The Rental Amount shallbe adjusted to lease closing to reflect changes in the Daily Treasury Index until the Rent Commencement Date under: the Lease (and lhen shall be fixed for the term of the Initial Lea,sc Term and an)' Renewal Term) as follows; IF the Daily Treas1.llY Jndex for the day on which the final equipment schedule evidencing this transaction (as determined by Lessor) is sent to Lessee by Lessor is greater than Ot less than 3.88%, tHEN for each one basis poim (.01%) variance, the rate upon which the Rental Amount is calculated shall be increased or decreased, as the case may be, by one basis point (.01%). Based upon such new rate, the Rental Amount shall be adjusted accordingly. As used in this Section, the term "Daily Trel\S1U'Y Index" shall mean the average yield on United States neasul)' securities having a matllrily date (excluding securities with call options) which corresponds to the weighted average life of 84 months for thepcoposal, as announced in the "Treasury Bonds, Notes & Bills" section of The Wall Street Journal pubUshcd on the" day of determination, or if The Wall Street Journal is not published on such day, in tllC most recently published edition of The Wall Street Journal. If no such securities have a matUrity date (excluding securities wlth call options) which. responds to the weighted average life of 84 montlls) adjuslments will be based on the first succeeding month to have maturities (e.g., uno such securiHes mature in Aug 97, use Sep 97 maturities [or farst mooth.foUowing Sep 97 in which there are maturities)). RENT AL P A YMJ!:NT OPTIONS Lessee may choose to pay Rental Amount by using Lesso,' s automatic direct debit service (Option A), subject to written agreement between Lessor and Lessee, or by issuing a check payable to Key Equipment Finance (Option B). Please indicate your preference by checking the correct option at the ond of this proposal. END OF LEASE OPTIONS At Ihe expiration of the Initial Term, if Lessee is not in default, Lessee shall have the option to eitller: (1) purchase 1hc Equipment for the then Fair Market Sale Value; (2) renew this Lease on a month to rnonUl basis at tlle same Rent payable a.t the expiration of the Initial Term; P) renew this Lease for a minimum period afnot loss than 12 months at the then Fair Market Rental Value; or (4) return the Equipm~nt to Lessor pursuant to, and in the condition required by, lIte Lease. If LcsSee faits to give Lessor minimum notice of its exercise, Lessee sball be decmed to have chos~n option (2) abqve. At the ~"pication of any Renewal T~ if Lessee is llot in default, UVf-l{':'Uj MUN 8:Ul rM KtY HlU I PMtNH IN HX NU. ~8! ~41 bl:l~ r. 4 Lessee sllaU have the option to either: (a) purchase the Equipment for the then Fair Market Sale Value; (b) reflew lhis Lease on a month 10 month basis at the same Rent payable at the expiration of the such additional period; (c) renew this Lease {or a minimwn period of not less than 12 monlhs at the then Fair Markel Rental Value; or (d) retunt the Equipment to Lessor pursuant to, and in the condition required by, the Lease. If LeSsee fails to give Lessor lb.inimum. notice of its exercise, Lessee shall be deemed to have chosen option (b) above. INTERIM FINANCING All equipment schedules under this proposal will commence on the first day of the monUl. If Lessee so requests, subj~t to Lessor's approval. Lessor will advance payments to vendors and manufacturers <In 8 day oilier than the 11ts1 day of lhe month. Interim Rent will be payable on the amount fund~. icom the date of acceptance of equipment to the day of lease cOnltn.encemenL, which period shall not e~ceed 30 days. Interim Rent will be calculated as an amount equal to a rate per day equal to 1/360th of tJlC Prime Rale, times Ole number of days prior to the lease closing date. As used hereiu, tbe "Prime Rate" shall mean the Prime Rate published from time to time in The Wall Street Journal. The Interim Rent payment will be due on the day on which Lessor advances funds to tl\e vendor ot'manufacturer. EARLY CANCELLATION RIGHTS Subject to certain notice and absence of default provisions, on a date wlUch is 84 monlhs after ale Rent Commencement Date, Lessee shall have the option to purchase the Equipment for an early buyout price equal to 30.12% oftbe Equipment Cost. The foregoing opLion will not adversely affect Lessor's tax treannent ortlle uansaction. NET LEASE The :Lease will be 3 noncancellable, net lease transaction whct'cbY insW'81lce, maintenance, and all applicable taxes (including sales andloruse ta.xes, which wiU be added 10 the cost of the Equipment or collected on tlle gross reni.als, as appropriate under the laws of the particular state) are the responsibility of the Lessee. Lessor will make no warranties, ex:pressed or implied, relating to the Equipment. INSURANCE Lessee wiU provide adequate pcoperty and liability insurance with endorsements and in M10l.UllS acceptable 10 Lessor prior to tlle delivery of the Equipment. Lessor will be named as first toss payee under such property insurance policies and as an additional insured under such liability policies. DOCUMENTATION FEE At lease erosing, Lessee shall pay to Lessor a documentation fee equal to $750,00, plus all fees and disbursements (including attorney's fees) actually incwred by Lessor to secure a lien and/or negotiate documentation. RESIDUAL EVALUATION This proposal is subject 10 Lessor's residual evaluation. The Rental Amounts (and other economic factors) set forth herein may need to be adjusted in accordance with differences between tl\e actual residual values and the residual "aluos contemplated by this proposal. APPLICATION DEPOSIT Lessee shall forward to Lessor an application deposit equal to $5,000.00 with this signed proposal in considetaliol1 of Lessor's transaction structuring and review activities. In the event that Lessor does not approve this lransaction, this application deposit (less the cost of any out-or.pocket ell.'J>CIlSCs incurred by uvr-;U-Uj MUN ~; UL YM UY hlJU HMhrrH IN HX NU. ~~L ~41 bjj~ Y. ~ Lessor such as appraisal fees~ lien searches, legal fccs~ etc.) shall bo retunled to Lessw. In 1he event tlIat OIis transaction closes, this application deposit shall be applied on a pro tata basis to reduce the first Rental Payment. In aU oilier events, this application deposit may be retained by Lessor. MISCELLANEOUS SAl,ES TAX EXJi:MPTION " " Many companies are exempt from sales and/or use tax. For Lessor to qualify for Lessf;t's sales tax exemption, a valid tax exemption certificate, satisfactory in all respects to Lessor, for the state where the Equipmct1l will " be located will be required at lease closing. TAX ASSUMPTIONS This proposal assumes that (1) Lessor will be considered owner for Federal" income tax pUlJlOses, (.2) ale equipment is 7 years MACRS property, and (3) the maximum available depreciation deductions on the full amount of Lessor's capitalized cost of equipment are available to Lessor. Lessee warrants and represents to Lessor that the item (2) above is true and accurate. This proposal assumes that the transaction described herein is eligible for certain benefits ('Benefits") of Public Law No; 107-147 (the Job Creation and WoIker Assistance Act of 2002); Iffor any reason Lessor determines that the transaction is flot eligible for such Benefits, the pricing contained heteio shall be modified accordingly. FINANCIAL STATEMENTS Lessee shall furnish Lessor with its frnancial statements, in a form satisfactoJ)' to Lessor, for the last three fiscal years and latest interimfinanc:ial statements. Lessee s~all also provide the name of its major bank. and the address, phone number and account officer name. PROPOSAL ACCEPT ANCE/EXPIRA TION This proposal is subject to approval by the Lessee on or before October 31, 2003. Unless this date is extend~.d in writing by Lessor, if Lessor has not received a COP}' of this proposal, signed by Lessee, on or before such date, this proposal will expire. CHANGE IN TAX LAW The Rent Amount, and all other economic factors wbich are part of this proposal, will be adjusted before each lease closing to reflect any changes in the Internal Revenue Code of 1986 (the "Code") or its regulations (as compared to the Code and its regulations as in effect on OCtober 27, 2003), which is enacted on or before each such lease closing (including changes relating to the tax rate applicable to Lessor or its affiliates), ol.l1er tllan changes tegarding investment tax credits. These adjustments will be calculated to preserve Lessor's (or its affiliates) expected after-tax yield. Notwithstanding the above, obligations of Lessor (or its affiliates) to fund each lease closing will be subject to no actual, pending or proposed change in tax law having occurred tha~ in LessoJ:'s opinion, might adversely affect it or its affiliates. ucr-n-Uj MUN 8:UL PM KEYEQUIPMENHIN F AX NO, 952 841 6335 p, 6 your CPA andlor ta~ advisor. LESSOR HAS NOT MADE, AND HEREBY DISCLAIMS ANY ADVICE, REPRESENtATIONS, WARRANTIES AND COVENANTS, EITHER. EXPRESSED OR IMPLIED, WITH RESPECT TO THE LEGAL, ECONOMIC. ACCOUNTlNG, TAX AND/OR OTHER EFFECTS OF mE LEASE ANo.:rug TR..ANSACllONS. CONmMP.LA'lliD- THEREBY. This proposal is subject to the formal approval of .Lessor, a Division of Key Corporate capital Inc. (a!1d1or assignee) and the execution of documentation acceptable to Lessee and Lessor. IT SHOULD NOT BE CONSTRUED AS A COMMITMENt BY LESSOR TO ENGACE IN THIS FINANCING. This proposal is issued in reliance upon the accuracy of all infonnatioo, teptcsentations and exbibils presented by Lessee to Lessor and is also contingent upon the absence of any material adverse change in tbe Equipment or Lessee's condition, finandal or otherwise, from the condition as it was represented to Lessor at (be time of tlus proposal. If the foregoing meets with your approval, please slgn the encJosed copy and return i~ together with the Application Deposit, to Lessor on or before the proposal Expiration Dale set forth above, OUT receipt of such SigllCd copy and the Application Deposit will constitute )'our application for consideration by Lessor for (he fmancing summarized in this proposal. Thank you for: allowing us lb.e opportunity to present tftis Proposal. If you have any quc$tions, please call me. 819521841-6334. IMPORTANT INFORMATION ABOUT PROCEDURES FOR Al'PLYING FOR FINANCING WITa US To belp the go~emment fight the funding of terrorism and money laundering activities, federal. law requires US to obtain, verify, and r:ecm:d information that identifies each customer who opens an account or applies {or financi.og. Therefore, all new and existing customers are subject to the identity verification requirements, When. a customer applies for financing wilh us, we will ask for the customer's namel address and identification number, an.d,. in jhe ca~ Df 3I'I indiv.idual, his or her.date of binb. For business acc.oun(s. we may also obtain thls information for individuals associated with. the business. We maya.lso request to see a drh'erts license or other identifying.4ocuments. In all cases, we are committed to protecting tIle privacy and identily of each of our cusloxners.. Vet)' tJ:Uly yours, t Financel a Division of Key COlpOrate Capital Inc, Dislrict Mcinager APPROVED THIS Jo DAY OF O~1lfCv- 19 OJ' -.... !..- Cballenge Printing me By: /;(~) (ro ~ame; . ide: Federal Tax: ID: f//- /~ (2/(J~ l(JJ. . .::. ( ~t<:t:U H1'lt:.I'<H..H::'. INl... ? '::Jl'::J~~'::J4~1d':J't.j NO. 948 ~12l2 """'" .c,u' IU"t - - Creo Americas, Inc. I T, +1,OOQ,713.4400 I WWW.creCl,c:om I Cre,a c/O Qreo Inc, F. +1.630.m.0950 1100 Arfington Heights Roact, frOfa~ f( '~1 r'N'-t1!\.-;- SUite120 lwca, IL 60143 J-.- ^ ,!"s' (/J~ 11 Ie- f~ a(\e...futA \ June 28, 3004 VIA FACSIMIL.E TRANSMISSION Mr. Chn.s Lehan Challe,Mae Printing, Inc, 7500 Golden Trl4nalll Drive Eden Ptaltle, MN 55344 Subject: CONTRACT CLARlFIOATION Dear Mr. Lehan, ehall&nga Printing, Inc. mceotly slgnec:llltOI.l$tomer Agreement dated 06/07/2004, (the "Agreement") and submitted a 01'10 Americas Ordor FolT\'1 0$107/2004. (the POrder") to Oreo Americas, Inc, ("Creo Americas'?, In connection with this Order, I would tlke to e1QrllY the followlng Information: 1. PleQe conti"" the 'oRowlng ele. the legal name of your company: Challenge Printing. '"c. 2. Challenge Printing, Inc. has <<greed to pay -the Grand Tota! In the Prlclng Summary of $599,591.00. Kind')' sign the Pricing Summary Clnd this ContrElQt OlarltlcatlQI1 L.etter on behalf of Chaflonee Printing. Inc. end fax e COP1' beet< to me today, confltmlng your liIQl'eement to the above to FAX 630.773-0950. Please Fed Ex both of the original aigned pli'tges to me l!lt 11 OQ Mlngton Helghtl3 Road, Suite 120 in Ita$CQ. II. $014$. Our Fed Ex AQCQl.lnt NloImber Is 1805-1475-9. Thank you 4fery much for your prompt attention to this matter and for your continued confldcmce 1" Creo Americas. If you have any questions or if I CCln be of ft.1l1her 8ssletanoo. please GO not hesitate to contact me at 63G-n3-44UO. Sincerely yours, CReo AMERICAS, 'NC. SylVia Davis Regiol'\al Oontract Administrator A~pted and agreed t~ on this 2!i day of June 2004. ::u.~~ Tltl&:~ /?(fS;t('bE~r P. .. ~"'"'-> Ia~:':~'( L..l'<t:.U H'Y'I:,l'<H.H:il iNC. ~ '::Il'.:r.:>G'::l4~'::l't.;S NO. 948 ~03 " ~ 7' eRl~r,lG SUMMAJiY. PartNo PrcdUQt Descrlatiol1 f!:!e!! .9!! ~ Price 01S-0010lA-OS Magnus 6383 S speed 2400dpl, Engine Only $3~,OOO 1 $320,coO ' 01S-00101A-2D Factory Installed - Preml~m aptlon fer MagnuS VI.F $00,000 i $60,000 01S-00101A-21 Factory Installed. V speed Option for Magn~$ VLF S ltpeed $125,000 1 $123,000 015.00101A-26 Factory Installed. Continuous load optIon with Right eject $40,000 1 $4I),OGO 01S-00101,A-23 Fac:tory Installed - Dual plate option: Standard pin $40,000 1 $40,000 18D Field Installed - Multi-Cassette Unit (MCU) option with Right $120,000 1 $120,000 01S-0021SA liriSque tmpos~ Expre$s quad ' $90,000 ' 1 $9.0,000 01S-00379A' TSP7S to TSP7S Uni Tl'lilda-up $1,200 .2 $2,400 015-0038?A Atf<fltlOnal 'fG13 l"Jemory For Bl'lSQue express Quad $3,200 1 $3,200 SOlR44938 Additional :256MS RAM for Brlsque Or Srlsqui Server SOQO $lS0 12 $2.,160 5011\49861 Staccato 10 (for Brlsque V4.x) $15,000 1 $lS,QOO 01$-00024A.' Staccato 10 (for BrlS(lue V4.x) Additional License per Outr)ut $5,000 2 $1~o-;OOO 50-1'1688 "" Page Mutt/Proof Spare Cassette for SpectrlJm $2,000 2 $4/000 50-1469B '8 Page MultlProofSpare Cassette for Spectrum $3,000 2 $6,000 .._._..\,I._W I~TA.I:!J' WA'AIlA'N'tV INFCIIM40Tl<ltl IlURINO 'Il41! WAIIIWIT'I PlI'lHlD, 0"10 A&t!RtJ GHA~1.. IN rrs DtB~RIi'rmN. PRRO~1i Tl!1,fl'PlflJl,jl! 8lJ~POIlf !'ROM (I:0Cl A.M. 'l'i~ '.111- UXIAi. TIllE ID4t"l" 'IIIllOUGIl "BDAY. eltcUl IN~ 1I0000tJllYi> AND ~TI! lSUP,.OR ~OR ClUAul'VtlQ I'IlQOlIlrrGI'R 8:0Q t.I. 1tI G:lIQ P Laa,t,1. Tlr.te M e TH OIl fAlp,II.'I' IlXDI.UDIIlG HaJru.~. 1l~'~AUl"llNG PHalli/me. NlI1Ii1l!RI,lIHJ;D 'I' DIlED AI.IQI\IOAS. t114Y OJ! DlUMfl 70 ~Iill'l AMJ;R1C""'~R 6E1lVlCa, AT ~~I\~ IfWllHBIl. fDIl.ll'J!S If A~ Me IfAWAII.l.QC:l\l.l'lMIlCl<\Al.l~PAel~TU4i. ' ' . ~OTAL PRICE & LICENSE r...er; Osscrlptlon of Goods SUD Total I fBEno.oO' Creo DiSC>>LIflt L._.J2'" ,900.001 Sub Total L $59.6.860.0" Shipping I S3.731.OlI/ m Date Prepared, Grand Total I $S&s.!!YI!I CUstomer Signature Date 7-j--t? r f '"feel To; CI'IIUI'"eO Prlnllnll PIl~8 ProP4radl Im:za04 . i>i<"~;';"P.;'~" 'j f101l0 Numoer. t2 I.... ..... ... .... . . Creo Americas, Inc., creo' a Washington corporation having its principal business address at 3 Federal Street, Billerica, Massachusetts, USA 01821. Telephone (978}439-7000 Fax (978)439-7031 CREO AMERICAS, INC. ORDER FORM Date: 6/7/2004 The tenns of the Customer Relationship Agreement, No.6/7/04 between Creo Americas Inc. and the Customer shall govern this Order. 1. CUSTOMER 5. PAYMENT TERMS % Amount(US$) Full Legal Name Challenge Printing Deposit due on submission of order 10% $59,959.10 Jurisdiction of Due Prior to Shipment 80% $479,672.80 Incorporation Upon Completion of Installation 10% $59,959.10 Principal Business 7~00 Golden Triangle Drive Address Eden Prairie MN 55344 . Telephone 952-942-7086 I Fax I 952-942-0973. TOTAL PRICE & LICENSE FEE (US $) $599,591.00 2. BILL TO 6. SHIPPING & DELIVERY Challenge Printing Requested Ship ASAP FuR Legal Name Date 7500 Golden Triangle Drive Full Legal Name Challenge Printing Address Eden Prairie 7500 Golden Triangle Drive MN 55344 Shipping Address Eden Prairie Contact Name Chris Lehan Minnesota 55344 I Fax 1952-942-0973 ' ' Telephone 952-942-7086 Contact Name Chris Lehan Telephone 952.942-7086 I Fax 1952-942-0973 3. EXEMPTION FROM TAX Sales Tax Statu /g] Taxable ~ Exempt Sales Tax Registration Number 7. ATTACHMENTS -If you are an exempt purchaser, please provide a copy ofyol.lr exemption ~ certificate covering all YOl.lr pl.lrchase orders, and attach to this order If Special Provisions Addendum is attached check here form. If Beta Addendum is attached check here IQJ _ If you are unable to provide a blanket reseller certificate, a resale certificate at time of sale. or an exemption certificate. you will be billed for State Sales Miscellaneous Documents IQJ Taxes as applicable at the time of sale. 4. SALES REPRESENTATIVE Name David Sinner Mobile 612-816-1199 Telephone 612-816-1199 I Fax I 952-443-3271 Presented To: Challenge Printing Date Prepared: 617/2004 Page Number: 1 PRICING SUMMARY Part No Product Description. ~ ~ Total Price 015-00l0lA-08 Magnus 6383 S speed 2400dpi, Engine Only $320,000 1 $320,000 015-00l01A-20 FactorY Installed - Premium option for Magnus VLf $60,000 1 $60,000 015-00101A-21 Factory Installed - V speed Option for Magnus VLF S speed $125,000 1 $125,000 015-0010lA-26 Factory Installed - Cbntinuous Load option with Right eject $40,000 1 $40,000 015-00101A-23 Factory Installed - Dual plate option: Standard pin $40,000 1 $40,000 TBD Field Installed - Multi-Cassette Unit (MCU) option with Right $120,000 1 $120,000 015-00275A Brisque Impose Express Quad $90,000 1 $90,000 015-Q0379A TSP75 to TSP75 Uni Trade-up $1,200 2 $2,400 015-Q0387A Additional 4GB Memory For Brisque Express Quad $3,200 1 $3,200 501R44938 Additional 256MB RAM for Brisque or Brisque Server 5000 $180 12 $2,160 501R49861 Staccato 10 (for Brlsque V4.x) $15,000 1 $15,000 015-00024A Staccato 10 (for Brlsque V4.x) Additional license per Output $5,000 2 $10,000 50-1468B 4 Page MultiProof Spare Cassette for Spectrum $2,000 2 $4,000 50-1469B 8 Page MultiProof Spare Cassette for Spectrum $3,000 2 $6,000 IMPORTANT WARRANTY INFORMAnoN DURING 11iE WARRANlY PERIOD. CREO AMERICAS SHAll. IN ITS OlSCRETlON. PROVIDE TElEPHONE SUPPORT FROM 8:00 A.M. TO 9:00 P.M, LOCAL TIME MONDAY 11iROUGII FRIDAY. EXCLUDING HOUDAYS AND ON.srrE SUPPORT FOR QJAllFYtlG PRODUCTS FROM 8:00 AM. TO 5:00 P.M, LOCAL TIME MONDAY THROUGH FRIDAY EXCLUDiNG HOUDAYS. NON-ClUALlF'llNG PRODUCTS. AS DETERMINED BY CREO AMERICAS. MAY BE DElIVERED TO CREO AMERICAS FOR SERVICE, AT CUSTOMER'S EXPENSE. FOR SITES N M.ASKA AND HAWAR, LOCAL TIME SHALL MEAN PACIFIC TIME. TOTAL PRICE & LICENSE FEE Description of Goods Sub Total I . $837.760.0Q Creo Discount i $241,900.00\ Sub Total I 5595.860.0Q Shipping I $3,731.001 Description of Goods and Pricing are valid for 90 days from Dlilte Prepared. Grand Total I $599.591.0Q Customer Signature Date Date Prepared: 6/7/2004 f'----..--........--, Page Number: 12 Presented To: Challenge Printing i_~~~_~_!...~-1 DESCRIPTION OF GOODS Part No Description ~ illY. Total Price 015-00101A-08 Magnus 6383 S speed 2400dpi, Engine Only $320,000 1 $320,000 Description: The Creo Magnus 6383 is a semi-automatic, very large fonnat platesetter that uses thermal imaging technology to expose plates for conventional and waterless printing. Minimum plate size: 19.3"x15.5" (490x394mm). Maximum piate size: 63"x83" (1600mmx2108mm). Thjs device comes equipped with a standard S speed 2400dpi resolution imaging head. Imaging speed is up to 203 mmfmin (8 inchesfmin) depending media sensitivity (refer to specific media qualifications ). Includes: Trendsetter 6383 Perfonnance S semi-automatic platesetter -2400dpi S Speed imaging -Dynamic Auto-focus -Semi-automatic media loading and unloading -Automatic registration -Automatic clamping -Electronic registration confirmation -Debris removal Notes: Status: Early Production Support: {Per Month) 13x5: $2450 On-Site Installation: Additional Training: Specification Doc(s): 015-00101A-20 Factory Installed - Premium option for Magnus VLF $60,000 1 $60,000 Description: The Premium Imaging option uses SQUAREspot thennal imaging technology. Premium machines include Staccato FM Screening (20um), temperature compensation and guaranteed machine to machine accuracy. Only available on devices with 2400dpi and 2540dpi resolution imaging heads. Includes: Factory Installed - Premium SQUAREspotlmaging option -Temperature Compensation -Machine to machine accuracy -SQUAREspot Thermal Imaging Head - 2400f2540dpi _~ ~nppti im~nint1 . Presented To: Challenge Printing Date Prepared: SrTf2004 Page Number: 2 DESCRIPTION OF GOODS Part No Description ~ ~ Total Price -S Speed imaging -Dynamic Auto-focus -Semi-automatic flledia loading and unloading -Automatic registration -Automatic clamping -Electronic registration confirmation -Staccato 20 Series (Only included with Brisque 4.x and Prinergy. Requires Quantum class device control kit.) Notes: Status: Early Production Support: (Per Month) 13x5: $501.2 On-Site Installation: Additional Training: Specification Doc(s): . 015-00101A-21 Factory Installed - V speed Option for Magnus VLF S speed $125,000 1 $125,000 Description: The V speed option increases the device imaging speed from standard S speed to V speed. The V speed head images up to 1010 mm/min (39.8 inches/min) depending on format size and media sensitivity (refer to specific media qualifications). Includes: Includes internal chiller and debris removal Notes: Status: Early Production Support: (Per Month) 13x5: $851.2 On-Site Installation: Additional Training: Specification Doc(s): 015-001 01 A-26 Factory Installed - Continuous Load option with Right eject $40,000 1 $40,000 Description: The Continuous Load option adds plate-handling automation to the Magnus VLF devices. It allows an operator to stage a plate on the IO;:ln t;:lOIA whilA ;:InothAr ol::ltA i!': im::roino thp.rAhv rAnudno OOAr::ltor Presented To: Challenge Prlntlng Date Prepared: 6f712004 Page Number: 3 DESCRIPnON OF GOODS Part No Description ~ ~ Total Price loa~ table while another plate is imaging, thereby reducing operator interventions. The imaged plate is automatically unloaded and ejected to the side of the machine. A plate rotator comes as a standard feature with this automation. The Continuous Load option is included on MCU based machines. Includes: Includes plate rotator on unload table. Notes: Status: Early Production Support: (Per Month) 13x5: $593.6 On-Site Installation: Additional Training: SpecificationDoc(s): 015-00101A-23 Factory Installed - Dual plate option: Standard pin registration $40,000 1 $40,000 Description: The Dua!lPortrait options allows for loading of 2 plates on the drum simultaneQusly reducing average machine non-imaging time. Depending on the plate size and the format size of the machine, plates can be loaded in either landscape or portrait mode. Plates are registered using Creo's standard 6 pin register system. Includes: Includes standard 6 pin registration system Notes: Status: Early Production Support: (Per Month) 13x5: $280 On-Site Installation: Additional Training: Specification Doc(s): TSD Field Installed - Multi-Cassette Unit (MCU) option with Right eject $120,000 1 $120,000 Description: The MCU option provides 4 cassette automation. It includes automatic plate picking, slipsheet removal and plate staging. Exposed plates are automatically unloaded to a side processor. The MCU is factory configured for Left or Right side operation to meet end-user space requirements. MCU cassette capacity is 75 plates for a total of 300 plates online. See product specs for more details Includes: Includes plate rotator on unload table. "'_4.___ Presented To: Challenge Printing Date Prepared: 6m2004 Page Number: 4 DESCRIPTION OF GOODS Part No Description Price ~ Total Price Notes: Statl.ls: Early Production Support: (Per Month) 13x5: $1220.8 , On-Site Installation: Additional Training: Specification Doc(s): 015-Q0275A Brisque Impose Express Quad $90,000 1 $90,000 Description: Brisque Impose Express Quad automates the prepress.workflow using flexible Job Tickets. It's client-server architecture allows versatility by initiating tasks from any Macintosh or PC workstation. An intuitive, icon-driven, graphic user interface offers full control over many processes, including preflight, RIPing, or automatic picture replacement (APRlOPI). Automating tasks with preset parameters assures predictability and reduces the opportunity for errors. Brisque Impose includes PressTouch and FAF trapping for smooth and efficient production. Brisque Impose also includes page independent "Just in Time" impositioning, with full control and management of impositioned flats. The Brisque workflow combines the security and reliability of the CT/LW workflow with advanced PDF capabilities. Adobe Extreme technology is included for PDF nonnalizing and preflighting, PDF exporting. Brisque Impose Express Quad is a 4-CPU Brisque, with RIP, trap, Iris page proof, Digital Blueline Proof option and imposition capabilities allowing for simultaneous operations. NOTE: Connectivity kit is required to drive CTP or CTF device. Vector trapping and various output formats may be added as optional items. Includes: Brisque Impose Express Quad (pSeries 630 Model6E4) Workflow System - Symmetric Multiprocessing (SMP) - 4 x 1.45GHz Power4+ Processor - 4GB RAM -.1 x 36GB system disk - 2 x 73GB user disk - 4 free slots - 1 free disk bay - IDE CD-ROM - Floppy drive - 2 Ethemet 100BaseT (on board) - 1 Gigabit board -15" LCD Display _ Creo/Adobe1l.l CPSI PostScript1l.l & Extreme PDF RIP on Brisque - Brisque based imposition software _ Creo Full Auto Frame1l.l trapping s/w on Brisque _ Helios License for 6 simultaneous clients _ Creo PressTouch slw for Macintosh w/trapping included _ No Brisque training included with standalone unit. _ Rri,::nw::'1l.I ()np~tnr J:lnrllmnn,::p tr::lininn,:: ::It r.rpn Tr::lininn 1=::Ir.i1it\l Presented To: Challenge Printing Dale Prepared: 6fT/2004 Page Number: 5 DESCRIPTION OF GOODS Part No Description ftlE2 !lli Total Price Notes: (a) Additional copies of Creo PressTouch and FAF, if desired, must be purchased separately. (b) Creo Brisque comes with six (6) Helios Licenses. Additional licenses are available at additional cost. (d) For PC connectivity purchase Microsoft Services For UNIX (630P70221A). (d) Additional 18GB -7200RPM (501R44797) and 36GB -7200RPM (501 R49496) disk drives are available at extra cost (e) Additional Japanese Font Support for Brisque (either 501 R49673 or 501 R49943) must be bundled if the system is sold to Japan. _ TRAINING NOTE: Basic Brisque training is included in the Connectivity Kit, standalone Brisques receive no training. Status: Beta Support: (Per Month) 13x5: $900 On-Site Installation: Additional Training: Specification Doc(s): o 15-00379A TSP75 to TSP75 Uni Trade-up $1,200 2 $2,400 Description: TSP 75 uni supports the lastest Brisque Express series for connecting to Creo output devices. This is an upgrade for existing customers who have TSP75 today and would like to upgrade their Brisque hardware to anyone of the Express hardware platform. . Includes: TSP 75 uni board. Presented To: Challenge Printing Date Prepared: 6f7f2004 Page Number: 6 DESCRIPTION OF .GOODS Part No Description Price 9!Y Total Price Notes: _ This is suitable for customers who trade up their EJrisque hardware platform to the Brisque Express Series, or for PS/M customers who use G5 Macintosh computer. _ Brisque v5 or above is required, or PS/M 8 or .above is required. _ For QuantumN speed customers, there is a need to order two boards for the upgrade. _ EXisting TSP75 board(s) should be returned to Creo. _ This product is released to Early Production for PS/M 8.0. Status: Beta Support: (Per Month) 13x5: $0 On-Site Installation:500 Additional Training: Specification Doc(s}: 015-00387A Additional 4GB Memory For Brisque Express Quad $3,200 1 $3,200 Description: Additional 4GB RAM for the Brisque Express (6E4) Quad platfonn. Includes: - Eight (8) 512MB RAM DIMMs, 8ns _ Installation charges are not included _ Installation available through Creo Support Services at an additional cost of $501 Notes: This is suitable for Brisque Express Quad configuration only (6E4-4ways). StatuS: Beta support: (Per Month) 13x::i; ~32 On-Site Installation:500 Additional Training: Specification Doc(s}: 501R44938 Additional 256MB RAM for Brisque or Brisque Server 5000 (F50) $180 12 $2,160 Description: Additional 256MB RAM for the Brisque2 , Brisque4 and Server 5000 (F50) Includes: ,,_ Two (2) 128MB RAM DIMMs _ Installation Charges are not included _ Installation available through Creo Support Services at an additional cost. ...... . Presented To: Challenge Prlntlng Date Prepared: 6f712004 Page Number: 7 DESCRIPTION OF GOODS Part No Description ~. 9!Y. Total Price Notes: ". The maximum RAM for F50 is 3GB of RAM _ Thil) upgrade may require an' additional memory card for the F50 (pIn 605800470)." _ This product must be sold through Inside Creo. sales at (800) 929-9209 unless part of a configuration. Status: Full Production '. Support: (Per Month) 13x5: $0 On-Site Installation:500' Additional Training: Specification Doc{s): 501 R49861 Staccato 10 (for Brisque V4.x) $15,000 1 $15,000 Description: Staccato 10 screens for Brisque v4. Includes Staccato 10, 20.1, 20, 25, 35; 36, 40 and 70. Also included is the Staccato Self Paced Training CD's'" "Planning, Implementing and Managing Staccato" 634-00181A prepresstraining kit and 634-00182A pressroom training kit. Includes: . . installation of Staccato Licens~ Key, relevant softWare upgrades, documentation, and configuration of workflow to support Staccato. Staccato includes a database of predefined. calibration curves but does not include assistance in building custom calibration curves. ~Creo will maintain image quality to specifications but is not responsible for Correcting density and dot area variations related to media and processing. Where required, customers are responsible for linearizing their old to correct variation in dot areas. Process variations on entry-level CtP devices will require customers to monitor and linearize Staccato plates on a regular basis. ***See Product Specifications for further details. Notes: Qualified Media Requirements - Only Western Utho L T-2; KPG ExThermo L T -3 and Fuji LH-PI are qualified for use with Staccato 10 screening. KPG Thermal Gold and Spectratech 830-n are in Early Production qualification with Staccato 10 and require Product Manager approval prior to sale when intended to be used with either of these media - contact Paul Beaumont, Product Manager in Applied Imaging and Media. Media not listed above are NOT qualified for use with Staccato 10. _ Font 10 of the Brisque station is required for the order. ""*ONl Y Available as a CHARGEABLE option on new and old 2400/2540 dpi SQUAREspot devices. ***See applied imaging and media qualification specifications for rA!>.trir.tinn~ nn whir.h !>.r.rAAn~ ~rA !>.llnnnrtAn nn A~r.h nl::ltA Rnn nmnf Presented To: Challenge Printing Date Prepared: 6"'2004 Page Number: 8 DESCRIPTION OF GOODS Part No Description ~ .Q!y Total Price Status: FullProduction Support: (Per Month) 13x5: $162.5 On-Site Installation: Additional Training: Specification Doc(s): 72-3026C 015-00024A Staccato 10 (for Brisque V4.x) Additional License per Output Device $5,000 2 $10.000 DeScription: Additional. License: Staccato.1 0 screens for Brisque v4. Includes staccato 10, 20.1, 20, 25, 35, 36, 40 and 70. Also included is the Staccato Self Paced Training CD's- "Planning, Implementing and Managing Staccato" 634-00181A pre press training kit and .. 634-00182A pressroom training kit Includes: Installation of Staccato License Key, relevant software upgrades, documentation, and configuration of workflow to support Staccato. Staccato includes a database of predefined calibration curves but does not include assistance in building custom calibration curves. ***Creo will maintain image quality to specifications but is not responsible for correcting density and dot area variations related to media and processing. Where required, customers are responsible for linearizing their old to correct variation in dot areas. Process variations on entry-level CtP devices will require customers to monitor and linearize Staccato plates on a regular basis. ***See Product Specifications for further details. Notes: Qualified Media Requirements - Only Western Litho L T -2; KpG i ExThermo L T-3 and Fuji LH-PI are qualified for use with Staccato 10 screening. KPG Thermal Gold and Spectratech 830-0 are in Early Production qualification with Staccato 10 and req!Jire ProQuct Manager approval prior to sale when intended to be used with either of these media - contact Paul Beaumont, Product Manager in Applied Imaging and Media. Media not listed above are NOT qualified for use with Staccato 10. _ Font 10 of the Brisque station is required for the order. ***ONL Y Available as a CHARGEABLE option on new and old 2400/2540 dpi SQUAREspot devices. ***8ee applied imaging and media qualification specifications for restrictions on which screens are supported on each plate and proof media. Presented To: Challenge Printlng Date Prepared: 6nt2004 Page Number: 9 DESCRIPTION OF GOODS Part No Description ~ ~ Total Price Status: Full Production Support: (Per Month) 13x5: $162~5 On-Site Installation: Additional Training: . Specification Doc(s): 72-3026C 50-14688 4 Page MultiProof Spare Cassette for Spectrum $2,000 2 $4,000 Description: For Imation or Kodak. MultiProof capability allows pre-loading of up to .3 proof$ of 5 donors each (CMYK plus one spot) and provides up to 2 hours of unattended operation. InCludes: Notes: Proofsetters before PR053, Spectrums before S346 and Heidelberg Spectrums before 993631305 will need an onsite service visit to Install. Installation is charged at regular support rates. - This product most be sold through Inside Creo sales at (800) 929-9209 unless part of a configuration. Status: Full Production Support: (Per Month) 13x5: On-Site Installation: Additional Training: Specification Doc(s): 50-1469B 8 Page MultiProof Spare Cassette for Spectrum $3,000 2 $6,000 Description: For Imation or Kodak. MultiProof capability allows pre-loading of up to 3 proofs of 5 donors eaoh (CMYK plus one spot) and provides up to 2 hours of unattended operation. Includes: Notes: Proofsetters before PR053, Spectrums before S346 and Heidelberg ^... .4. ._.. t..'. " ^",^^^"^^I"" ... ...... ... .. ..... ..... .... "0"' ._ Presented To: Challenge Printing Date Prepared: 6f712004 Page Number: 10 DESCRIPTION OF GOODS Part No . Description ~ 9!i: Total Price Spectrums before 993631305 will need anonsite service visit to . install. Installation is charged at regular support rates. _ This product must be sold through Inside Creo sales at (800) 929-9209 unless part of a configuration. Status: Full Production Support: (Per Month) 13x5: On-Site Installation: Addi~onal Training: Specification Doc(s): Presented To: Challenge Printing Date Prepared: 6nt2004 Page Number: 11 \..1111"\'................-, ...........-... I CHECK NO. 11810 100000000062304 06/23/04 60,000.00 60,000.00 .00 60,000.00 Check Total 60,000.00 ... . '.,. m ftlE SECUf\ITY FE!ATU'R!l$ OM ttll~'~a(;uMJi!NJ INOLUDE: ~'Jill.,ijE QA'CKIaRPuIllD, f1L$:D TtlRO'UGH MI, .l'!ING~N,~:A:~li?i:i,o~j:ji~t.:s.i~~~tq~~\,~~f~<i~:..:. :;,....., ".; .::.J ('-Wi 1110 . . a ~ 0 III I.~O 11 211 0... 5 5....: * 500 BOb b ? 3 ?... nl ,....... SOURCE AND USE STATEMENT (page 1) MIF Bank{s) Equity City Other* Total $1.15M $10.35M $11.5M Property Acquisition $.6M $5.2M $5.8M Site Improvement New Construction Renovation of an Existing Building Purchase of Machinery & $A4M $.16M $6.8M $7 AM Equipment *1 nfrastructure Other (Define) Total project costs $.44M $1.91M $22.35M $24.7M *Complete page 2 *Other is American Family or an insurance company for the building and Key Equipment Finance for the purchase of the M&E. 7 years 15yrs 15 yrs Terms (years) 8 yrs 2% 6.25% 6.4% Interest Rate Lien Position Magnus Building Building & Collateral Platesetter Equip. Personal Guarantee=s are required as a condition of the MIF loan. S-15 SOURCE AND USE STATEMENT (page 2) Infrastructure Activity MIF Other Total Sanitary Sewer Storm Sewer Streets Water Engineering Total Infrastructure Costs S-16 EMPLOYMENT DATA FORM Business Name_Challenge Printing, Inc. Current Employment (Permanent, full-time equivalent) at project location: _380 state wide: _380 Jobs To Be Created: (PERMANENT ONLY) Benefits (Yes or No) # of Annual Hourly Rate Hourly Value Hiring Health Life Dental POSITION TITLE Jobs Hours * W /0 Benefits Benefits ** Date Insurance Insurance Insurance Retirement Other Sales Reps 3 2080 $28.8 $3.5 Var. Y Y Y N 401K Customer Serv. Rep 2 2080 $16.8 $2.0 Var. y Y y N 401K Building Maintenance 2 2080 $15.0 $1.8 Var. y Y Y N 401K Estimators 2 2080 $19.2 $2.3 Var Y Y y N 401K Job Planners 2 2080 $15.5 $1.9 Var Y y Y N 401K Laminating Operators 4 2080 $18 $2.2 Var Y y Y N 401K Warehouse Worker 1 2080 $15.0 $1.8 Var. Y y y N 401K Press Operators 14 2080 $25 $3.0 Var. Y Y Y N 401K Press 14 2080 $16.5 $2.0 Var. Y Y y N 401K Helpers/Feeders EPP operators 4 2080 $24 $2.9 Var. Y Y Y N 401K Kitting/HB 4 2080 $14.5 $1.7 Var. Y Y y N 401K MB operators 3 2080 $18.0 $2.2 Var. y Y y N 401K Quality Inspector 1 2080 $18.5 $2.2 Var. y y y N 401K . Shipping 1 2080 $15.0 $1.8 Var. Y y Y N 401K PMC DC Operators 4 2080 $17.0 $2.0 Var. Y Y Y N 401K PMC DC Helpers 4 2080 $14.5 $1.7 Var. y y y N 401K S-17 Bobst Operators 4 2080 $21.0 $2.5 Var. Y Y Y N 401K Jumbo DC Operators 4 2080 $19.0 $2.3 Var. Y Y Y N 401K DC Helpers/Support 6 2080 $14.5 $1.7 Var. Y Y Y N 401K Folding & Glue Oper 1 2080 $20.0 $2.4 Var. Y y y N 401K Total jobs to be Created _80 Average hourly Wage $ _17.5 Average hourly benefit $_2.2 * Part-time positions are converted to full-time equivalent with full-time equivalent representing 2,080 hours annually. ** This hourly compensation should include employer=s benefits to the employee. Social security tax, unemployment insurance, workers compensation insurance and other benefits mandated by law MUST BE EXCLUDED. Per State Law governing the Minnesota Investment Fund Program, the total compensation including base wage and benefits must be at least 110% of the federal poverty income level for a family of four ($9.73 per hour effective 7/1/03). However, to determine eligibility, all new jobs pertaining to the expansion must have a base pay, exclusive of benefits, of at least $9.00 per hour in Greater Minnesota and $12.00 per hour in the Seven County Twin Cities Metro area. Certification: I, ,certify that the employment information is true and accurate. (CEO/PRESIDENT) S-18 BUSINESS DOCUMENTATION: PROVIDE THE FOllOWING: FINANCIAL DATA .. j' 9 VHistorical - Company financial statements for the past three fiscal years, including balance sheets, income statements, details on existing debt agreements, statements of changes in financial position, and notes to financial statements. If these financial statements are un-audited, they must be dated and signed by an authorized officer of the company. If the historical documents are more than 90 days old, provide interim data or provide Year-End Audit - The current year-end audit or the previous two year=s audits. Financial statements will be accepted if the audits are not available. .. / / j ,/ 9 L/Projected - Performa balance sheets, income statements and cash flow statements for the ~ two years and explanation of assumptions. The documents should be prepared including the amount of your funding request to the Business and Community Development Division. I 9 v' Personal Financial Statement - For all owners, guarantors and stockholders that are required to personally guarantee a loan (see attachment). t?'1u / I:J. - /' I 9 Collateral - A description of proposed CO;i"ral. Not applicable for infrastructure projects~ uea '''" {,..,ci) 9 Aging of Accounts Receivable/Payable - A summary of accounts receivable and accounts payable dated as of i the most recent balance sheet submitted with this application. 9 JBusiness Debt Schedule - (see attachment). COST ESTIMATES 9 Architectural or engineering reports for construction projects. 9 Appraisals for purchasing real estate, buildings, used machinery or equipment. 9 Price quotations from vendors for the purchase of new equipment. OTHER 9 ~anagement Resumes - Personal resumes detailing current and past positions with the company; applicable professional and technical experience; and their educational background. 9 Corporate Documents - A copy of the company=s Articles of Incorporation, Certificate of Good Standing, and By-Laws. 9 Business Plan 9 Commitment letters from all sources of financing. S-19 Jul 13, 2004 - 5:22pm Challenge Printing Inc Balance Sheet CONSOLIDATED OPERATIONS Year-To-Date As / 06/30/2004 Assets Current Assets Cash in Checking (761,425.38) ------------------ Total Cash on Hand (761,425.38) Accounts Receivable 12,427,922.09 Accounts Receivable Misc 95,133.06 Allowance-Doubtful Accounts (471,950.22) Unearned Finance Charges (84,039.97) ------------------ Net Accounts Receivable 11,967,064.96 Sales Tax Refund Receivable 214,585.11 Due from Employees 26,656.40 Deposits 971,322.50 Inventory: Inventory-Paper 657,572.82 Inventory-Other 1,300,662.65 Inventory-Lettershop Postage 10,567.97 Inventory Reserves (30,000.00) Inventory-Equipment for Sale 72,514.95 Work In Process 3,069,757.64 ------------------ Total Inventory 5,081,076.03 Prepaid Insurance 147,577.75 Prepaid Expenses (General) 18,424.58 ------------------ Total Current Assets 17,665,281.95 Non-Current Assets: A.utomobile 474,224.13 :)ffice Furniture & Equipment 1,041,769.14 Equipment-Production 12,015,648.97 Leasehold Improvements 734,881.34 7490 leasehold improvement 509,915.73 Less Accumulated Depreciation (9,673,403.24) ------------------ Slet Property, Plant, & Equip. 5,103,036.07 Lease Deposits 114,400.50 Jue From Officer 2,737,771.51 ~otes Receivable 212,648.72 ------------------ rotal Non-Current Assets 8,167,856.80 ------------------ ,5 Jul 13, 2004 - 5:22pm Challenge Printing Consolidated Operations Total Assets 25,833,138.75 ================== ;.6: Liabilities Current Liabilities Current Portion of LT Debt 600,250.30 Current Portion of Cap lease 26,378.20 Deposits on Equipment Projects 118,440.00 Accounts Payable 2,538,704.55 Accounts Payable Accrual 345,792.85 Veba Payable 134,410.87 Line of Credit Payable 3,700,000.00 ------------------ Current Payables 7,463,976.77 Accrued Expenses Sales Tax Payable-MN (1,384.90) Use Tax Payable-MN 2,443.65 Sales Tax Payable-Mpls 153.84 Sales Xax Payable-City/County 50.49 AP to AR Clearing (3,937.02) Accrued Salaries Payable 954,178.37 Accrued Commissions Payable 550,500.00 Accrued Vacation Payable 577,556.21 Accrued Profit Sharing 1,048,719.00 Accrued 401K Match Payable 211,546.00 Real Estate Taxes Payable (278.70) Accrued Interest Payable 5,198.78 Accrued-Other 1,139,724.31 Customer Deposits 90,390.15 FICA Payable 114,936.97 Federal Tax WH Payable (85.37) State Tax WH Payable 1,012.61 Unemployment Tax Payable 48,408.34 401 (K) Withholdings Payable (371.31) Cafeteria Medical WH Payable 17,477.04 Other Payroll WH Payable .01 ------------------ Total Accrued Payables 4,756,238.47 ------------------ Total Current Liabilities 12,220,215.24 Long-Term Liabilities Notes Payable 888,451.13 IRB Note Payable 630,000.00 Notes Payable-Current Portion (518,866.30) Capital Lease-Current Portion (26,378.20) Deffered Lease Gains '196,742.34 ------------------ Total Long-Term Liabilities 1,169,948.97 ------------------ Total Liabilities 13,390,164.21 Minority Interest: Minority Interest in Sub 501,937.72 Shareholders Equity Capital Stock 1,000.00 Retained Earnings 9,376,366.55 11 Jul 13, 2004 - 5:22pm Challenge Printing Consolidated Operations YTD Earnings 2,563,670.27 ------------------ Total Shareholders Equity 11,941,036.82 ------------------ Total Liabilities & Equity 25,833,138.75 ================== sa Jul 13, 2004 - 5 : 08pm Challenge Printing Inc . 0\ Income Statement ~. ('-0", S c \ \ cA t\+ ~ Current Month Current Month Current Month Year-fa-Date Year-To-Date Year-To-Date Actual Budget Variance Actual Budget Variance Revenue Sales-Sheetfed Printing 7,407,611 82.94 5,743/882 78.78 1,663,729 28.97 30,631/615 82.86 28,313,357 79.36 2,318,258 8.19 Sales-Flexographic Products 1,104,694 12.37 1,056/231 14.49 48/463 4.59 4,608,968 12,47 5,081,417 14.24 ( 472,449) 9.30- Equipment Sales Revenue 87,007 ,97 119,152 1.63 (32,145) 26.98- 535/149 1.45 462,461 1.30 72,688 15,72 Freight & Postage Charges 279,447 3.13 334,767 4.59 (55,320) 16.52- 1/114/566 3.01 1,645/461 4.61 (530/895) 32.26- Other Charges Invoiced 67/382 ,75 74,804 1.03 (7/422) 9.92- 306,954 .83 361,157 1.01 (54,203) 15,01- Early Payment Discounts (14,472) .16- (37,961) .52- 23,489 61.88 (227/8221 ,62- (187,084) .52- (40,738) 21.78- -------------- -------------- -------------... -------------- -------------- -------------- Net Sales 8,931,669 100.00 7,290,875 100.00 1,640,794 22.50 36,969/430 100.00 35,676,769 100.00 1,292,661 3.62 Manufacturing Costs Materials Materials-Sheet Stock 1,338,030 14.98 1,203,478 16.51 (134,552) 11.18- 6,425,262 17 .38 5,852,829 16.41 (572,433) 9.78- Other Materials-Sheetfed 503,877 5.64 462,511 6.34 (41,366) 8.94- 2,191,835 5.93 2/280,056 6.39 88,221 3.87 OUtside Services-Sheetfed 1,113,993 12.47 336,301 4.61 (777,692) 231.25- 2,323,623 6,29 1,657/872 4.65 (665/7511 40.16- Outside Printing-Sheet fed 3,601 .04 185,599 2.55 181,998 98.06 209/235 .57 914,957 2.56 705,722 77.13 Scrap Sales-Sheetfed (7,721) .09- (9,532) .13- (1/811) 19,00- (51,401) .14- (46,988) .13- 4,413 9.39 Purchase Discounts-Sheetfed (38,509) .43- (31/890) .44- 6,619 20.76 (170,430) .46- (157,210) .44- 13,220 8.41 Rebates & Other Crdts-Sheetfed (49,333) .55- (96,743) 1.33- (47,410) 49.01- (445,482) 1.21- ( 476/916) 1. 34- (31,434) 6.59- Inventory Adjustments-Sheetfed 216,153 2.42 (2/632) .04- (218,7851 ***. ** 85,855 .23 67,027 .19 (18/828) 28.09- -------------- -------------- -------------- ----------...--- -------------- -------------- Total Materials - Sheetfed Pro 3,080,091 34.49 2,047,092 28.08 (1,032,999) 50.46- 10,568,497 28.59 10/091,627 28.29 (476,870) 4.73- Materials-Roll Stock 362,168 4.05 337,633 4.63 (24,535) 7.27- 1,442,535 3.90 1,624,570 4.55 182,035 11.21 other Materials-Flexoqraphic 58,492 .65 76,844 1.05 18,352 23.88 331,668 .90 369,739 1.04 38,071 10.30 OUtside Services-Flexographic 2,080 .02 9,737 .13 7,657 78.64 21,822 .06 46,852 .13 25,030 53.42 Purchase Discount-Flexographic (3,132) .04- (3,411l .05- (279) 8.18- (17,731) .05- (16,410) .05- 1,321 8.05 Rebates & other Crdts-Flexo 0 ,00 (1,555) .02- (1,555) ***.** ( 43(270) .12- (7,482) .02- 35,788 478.32 Inventory Adjustments-Flexo (4,034) .05- (4,921) .07- (887) 18.02- 8,598 .02 (23,679) .07- (32,277) 136.31- -------------- ----...----...---- -------------- -------------- ----------...--- -------------- fotal Materia1s-Flexographic P 415/574 4.65 414,327 5.68 (1,247) .30- 1,743,623 4.72 1,993,590 5.59 249,967 12.54 Equipment Cost of Sales 36,583 .41 75/024 1,03 38/441 51. 24 354,206 .96 291,187 .82 (63,019) 21.64- -------------- ---------...---- -------------- -------------- -------------- -------------- Total Materials 3,532,248 39.55 2,536,443 34,79 (995,805) 39.26- 12,666,326 34.26 12/376,404 34.69 (289,922) .2.34- Direct Labor Costs Direct Labor Wages 990/527 11. 09 1,040,863 14.28 50,336 4.84 4,924,904 13.32 5/289,498 14.83 364,594 6.89 Overtime-Direct Labor 35,148 .39 70,500 .97 35,352 50,14 334,844 .91 366/600 1.03 31,756 8,66. Benefit Costs 88,085 .99 88,401 1.21 316 .36 442,840 1.20 463,286 1.30 20,446 4.41 Payroll Taxes 86,037 ,96 90,005 1.23 3/968 4.41 481/706 1.30 486,051 1.36 4,345 .89 Contract Labor 37/222 .42 44/201 ,61 6/979 15,79 410,614 1.11 229,841 .64 (180,773) 78.65- Adjustment for Inventories 15,889 .18 (11,025) .15- (26,914) 244,12- (237,897) .64- (99,394) .28- 138,503 139.35 -------------- -------------- ----...--------- -------------- -------------- -------------- Total Direct Labor 1,252/907 14.03 1,322,945 18.15 70,038 5.29 6,357,011 17.20 6,735,882 18,88 378,871 5.62 Overhead Expenses Indirect Labor Wages 391/980 4.39 396,364 5,44 4/384 1.11 2,042,436 5.52 2/027,900 5.68 (14,536) .72- Overtime- Indirect Labor 4,003 ,04 3,410 .05 (593) 17.39- 20,238 ,OS 17,728 ,OS (2/510) 14.16- Benefi ts Costs 33,574 .38 31,411 .43 (2,163) 6.89- 166,707 .45 164,586 .46 (2,1211 1.29- Payroll Taxes 30,283 .34 32,253 ,44 1,970 6.11 175,941 .48 179,574 .50 3,633 2.02 11 Jul13, 2004 - 5:08pm Challenge Printing Consolidated Operations Page 1 Factory Insurance 29,854 .33 39,713 .54 9,859 24.83 179,122 .48 206,506 .58 27,384 13,26 Depreciation Charges 133,525 1.49 124,960 1.71 (8,565) 6,85- 692,094 1.87 646,894 1.81 (45,200) 6.99- Factory Rent 176,107 1.97 178,463 2.45 2,356 1.32 1,068,420 2.89 1,070,775 3.00 2,355 .22 Minor Equipment 542 .01 4,315 .06 3,773 87.44 13,315 .04 22,438 ,06 9,123 40.66 Repairs & Maintenance 82,847 .93 91, 668 1.26 8,821 9.62 335,881 .91 476,676 1.34 140,795 29.54 Supplies 55,063 .62 54,240 .74 (823) 1.52- 292,571 .79 282,053 .79 (10,518) 3.73- Supplies-Press Blankets 12,773 .14 23,330 .32 10,557 45.25 92,632 .25 121,316 .34 28,684 23.64 Supplies-Press Solutions 8,623 .10 12,566 ,17 3,943 31.38 38,596 .10 65,340 .18 26,744 40,93 Supplies - Internal Produced 6,513 .07 9,562 .13 3,049 31.89 34,257 .09 49,719 .14 15,462 31.10 Factory Equipment Rental 223,308 2.50 223,816 3.07 508 .23 1,225,365 3.31 1,259,752 3.53 34,387 2.73 Factory Utilities 23,497 ,26 25,998 ,36 2,501 9.62 135,723 .37 135,192 .38 (531) .39- Rubbish & Waste Removal 4,440 .05 8,178 .11 3,738 45.71 31,748 .09 42,520 .12 10,772 25.33 Shipping & Postage 361,632 4.05 317,513 4.35 (44,119) 13.90- 1,133,547 3,07 1,568,942 4.40 435,395 27.75 Employee Education/Training 957 .01 391 .01 (566) 144.76- 9,336 .03 2,030 .01 (7,306) 359.90- Business Travel & Meals 781 .01 664 .01 (117) 17.62- 1,906 .01 3,448 ,01 1,542 44.72 Communications Expenses 536 .01 585 .01 49 8.38 3,152 . ,01 3,041 .01 (lll) 3.65- Dues & Publications 0 .00 114 .00 114 ***. ** 3,995 .01 592 .00 (3,403) 574.83- Auto & Truck Expenses 12,026 .13 7,458 ,10 (4,568.) 61.25- 42, 008 .11 38,780 .11 (3,2281 8.32- Adjustment for Inventories 139,788 1.57 (8,017) .11- (147,805) ***. ** (609,561) 1.65- (163,267) .46- 446,294 273.35 Internal Job Cost Recovery (13,299) .15- (20,347) .28- (7,048) 34.64- (67,464) .18- (107,058) .30- (39,594) 36.98- -------------- -------------- -------------- -------------- -------------- -------------- Total Factory Overhead 1,719,353 19,25 1,558,608 21.38 (160,745) 10.31- 7,061,964 19.10 8,115,477 22.75 1,053,513 12.98 -------------- -------------- -------------- -------------- -------------- -------------- Cost of Goods Manufactured 6,504,508 12.83 5,417,996 74.31 (1,086,512) 20.05- 26,085,301 70.56 27,227,763 76.32 1,142,462 4.20 -------------- -------------- -------------- -------------- -------------- -------------- Gross Margin 2,427,160 27.17 1,812,879 25,69 554,281 29.60 10,884,130 29.44 8,449,006 23.68 2,435,124 28.82 Selling & Admin Expenses: Wages & Salaries 1,013,487 11.35 886,347 12.16 (127,140) 14.34- 4,830,139 13.07 4,595,331 12.88 (234,808 ) 5.11- Bonus Provision 107,841 1.21 107,842 1.48 1 ,00 560,774 1.52 560,776 1.57 2 ,00 401K Match provision 12,927 .14 12,928 .18 1 .01 67,218 .18 67,219 .19 1 .00 PayroLl Taxes 63,5lJ .71 51,869 .71 (11,644) 22.45- 334,580 .91 336,795 .94 2,215 .66 Benefit Costs 38,873 .44 38,390 ,53 (483) 1.26- 193,591 .52 200,955 .56 7,364 3.66 Marketing & Promotions 4,180 .05 18,576 .25 14,396 77.50 36,502 .10 96,597 .27 60,095 62.21 Promotion - Customer Rebate 6,750 .08 0 .00 (6,750) .00 71,100 .19 0 .00 (71,100) .00 Mvertising 0 .00 818 ,01 818 ***. ** 0 ,00 4,256 .01 4,256 ***. ** 1:mployee Recruiting 34, 654 .39 11,063 ,15 (23,591) 213.24- 78,819 .21 57,521 .16 (21,298) 37.03- ~uto Expenses 12,044 .13 12,545 .17 501 3.99 53,179 .14 65,238 .18 12,059 18.48 3ad Debts Expense 0 ,00 30,144 .41 30,144 ***,** 400 .00 156,744 .44 156,344 99.74 Jonations & Charitable Giving 4,050 .05 3,412 ,05 (638) 18.70- 35,090 .09 17 ,740 .05 117,350) 97 .80- mes & Publications 2,097 .02 2,136 .03 39 1.83 12,546 .03 11,104 .03 (1,442) 12.99- ;onventions/Meetings 1,920 .02 0 ,00 (1,920) .00 1,920 .01 0 .00 (1,920) .00 3usiness Travel 18,986 .21 19,838 .27 852 4.29 150,587 .41 103,155 .29 (47,432) 45.98- lntertainment Expenses 5,102 .06 4,243 .06 (859) 20,25- 48,846 .13 22,066 ,06 (26,780) 121.36- )Utside Connnissions Paid 12,405 ,14 3,218 .04 (9,187) 285.49- 39,302 .11 16,735 .05 (22,567) 134.85- )utside Connnission E-commerce 386 .00 900 .01 514 57,11 2,765 .01 4,676 .01 1,911 40.87 \udit & Accounting Fees 9,375 .10 6,104 ,08 (3,271) 53.59- 50,775 .14 31,744 .09 (19,031) 59.95- :,egal Fees (2,942) .03- 6,661 ,09 9,603 144.17 34,418 ,09 34, 637 .10 219 .63 1mployee Education/Seminars 860 .01 580 ,01 (280) 48.28- 1,175 .00 3,016 .01 1,841 61.04 Jther Fees 5,944 .07 9,038 .12 3,094 34.23 29,877 .08 47,000 .13 17,123 36,43 fending Income/Expense 6,098 ,07 5,016 .07 (1,082) 21.57- 28,179 .08 26,080 .07 (2,099) 8.05- inployee Recognition 15,204 .17 23,628 .32 8,424 35,65 117,469 .32 122,864 .34 5,395 4.39 Jffice Supplies/Minor Equipmen 12,677 .14 10,838 .15 (1,839) 16.97- 63,823 .17 56,360 .16 (7,463) 13.24- loftware Maintenance 1,860 .02 950 .01 (910) 95.79- 1,860 .01 4,940 .01 3,080 62.35 )ffice Equipment Rental 3,925 .04 5,244 ,07 1,319 25.15 34,897 .09 31,460 ,09 (3,437) 10.92- 1. Jul13, 2004 - 5:08pm Challenge Printing Consolidated Operations Page 2 Repairs & Maintenance 4,945 .06 4,426 .06 (519) 11. 73- 14,920 .04 23,016 .06 8,096 35.18 Supplies - Internal Produced 11,881 .13 17,113 ,23 5,232 30.57 56,661 .15 88,986 .25 32,325 36.33 Telephone 11,959 .13 12,629 .17 670 5,31 69,835 .19 75,770 .21 5,935 7.83 Depreciation 10,495 .12 11,446 .16 951 8.31 54,880 .15 59,520 .17 4,640 7.80 Insurance -' Office 8,027 .09 8,136 .11 109 1.34 48,160 ,13 48,816 .14 656 1.34 Officer Insurance 880 .01 197 .00 (683) 346.70- 4,402 .01 1,182 ,00 (3,220) 272.42- Bank Service Fees 2,814 .03 3,802 .05 988 25.99 19,637 .05 22,809 .06 3,172 13.91 Early Payment Discounts (1,584) .02- (1,071) ,01- m 47.90 (9,581) .03- (5,566) .02- 4,015 72.13 Miscellaneous 2 .00 16 ,00 14 87.50 934 .00 89 .00 {845} 949.44- -------------- -------------- -------------- -------------- -------------- -------------- Total Selling & Admin Exp 1,441,633 16.14 1,329,022 18.23 (112,611) 8.47- 7,139,677 19,31 6,989,631 19.59 (150,046) 2.15- -------------- -------------- -------------- -------------- -------------- -------------- Income from Operations 985,527 11. 03 543,857 7.46 441,670 81. 21 3,744,453 10 .13 1,459,375 4.09 2,285,078 156.58 Other Income (Expenses) Recoveries on Bad Debts 0 .00 0 ,00 0 .00 6,794 .02 0 .00 6,794 .00 Net on Gustafson Building 983 .01 0 .00 983 .00 28,861 .08 0 ,00 28,861 .00 Interest Income 30 ,00 0 .00 30 .00 710 .00 0 .00 710 .00 Other Income 0 .00 0 .00 0 .00 104 .00 0 .00 104 .00 Finance Charges Income 335 .00 1,067 .01 (732) 68.60- 4,001 .01 6,398 .02 (2,397) 37.46- Interest Expense (18,013) .20- (31,883) .44- 13,870 43.50 (104,910) .28- (191,2981 .54- 86,388 45.16 Other Expense (545,389) 6.11- (700,0001 9,60- 154,611 22.09 (1,045,389) 2.83- (700,000 ) 1.96- (345,389) 49.34- Minority Interest in sub (35,846) .40- (20,531) .28- {15,315} 74.59- (62,653) .17- (31,122) .09- (31,531) 101.31- Current Income Tax (2,500) .03- (1,750) ,02- (750) 42.86- (8,300) .02- (3,500) .01- (4,800) 137.14- -------------- ---------...---- -------------- -------------- -------------- -----------...-- Net Other Income (Expenses) (600,400) 6.12- (753,097) 10,33- 152,697 20.28 (1,180,782) 3.19- (919,522) 2.58- (261,260) 28.41- Net Income 385,127 4.31 (209,240) 2.87- 594,367 284.06 2,563,670 6.93 539,853 1.51 2,023,817 374,88 ---- ----- - - --- --- --- I 19 Statement Of Cash Flows CONSOLIDATED OPERATIONS For The Period OS/27/2004 To 06/~0/2004 Current Per~od Year-To-Date Amount Amount Cash Flows From Operating Activities: Net Income (Loss) ~85,126.73 2,563,670.27 Adjustments To Reconcile Net Income To Net Cash Provided By Operating Activities: Less Accumulated Depreciation 146,817.72 465,105.47 Decrease (Increase) In Assets: Accounts Receivable (3,305,140.49) (738,629.96) Accounts Receivable Misc (21,976.78) 38,928.41 Allowance-Doubtful Accounts .00 (16,441.02) Unearned Finance Charges 3,434.61 15,775.14 Sales Tax Refund Receivable 6,841.89 18,396.50 Due from Employees 410.83 395.98 Deposits (376,598.26) (460,830.10) Inventory-Paper (69,572.96) (147,449.65) Inventory-Other (49,324.18) (417,883.44) Inventory-Lettershop Postage 842.20 (3,574.40) Inventory Reserves 5,000.00 30,000.00 Inventory-Equipment for Sale 2,090.06 11,066.56 Work In Process 1,041,973.03 (1,600,572.63) Prepaid Insurance (84,758.53) 47,047.42 Prepaid Expenses (General) (1,917.82) 31,829.86 Increase (Decrease) In Liabilities: Current Portion of LT Debt 3,474.85 3,474.85 Current Portion of Cap lease (9,077.76) (9,077.76) Deposits on Equipment Projects 26,889.75 (69,452.85) Accounts Payable 777,306.61 831,955.82 Accounts Payable Accrual (503,403.73) 294,458.89 Line of Credit Payable 1,955,000.00 (410,000.00) Sales Tax Payable-MN (11,809.62) (17,711.90) Use Tax Payable-MN 2,005.65 (1,400.35) Sales Tax Payable-Mpls (18.67) (603.16) Sales Tax Payable-City/County 31. 02 47.49 Cash Transaction Clearing (33,253.55) .00 AP to AR Clearing 18,052.49 (3,937.02) Accrued Salaries Payable 377,843.96 30,140.94 Accrued Commissions Payable 238,700.00 76,000.00 Accrued Vacation Payable (2,855.90) 10,762.16 Accrued Profit Sharing 107,841.00 560,774.00 Accrued 401K Match Payable 12,927.00 67,218.00 4& Jul 13, 2004 - 5:22pm Challenge Printing Consolidated Operations Pag. Real Estate Taxes Payable 22,846.25 (278.70) Accrued Interest Payable (1,628.64) (2,998.70) Accrued-Other 522,800.00 991,371.35 Customer Deposits .00 (18,598.23) FICA Payable 46,994.98 6,364.96 Federal Tax WH Payable (85.37) (465.35) state Tax WH Payable (1,009.98) (1,021.42) Unemployment Tax Payable 11,687.59 35,980.02 401(K) Withholdings Payable (213.54) (735.31) Cafeteria Medical WH Payable (161.11) 9,236.44 Other Payroll WH Payable .00 .01 --------------- --------------- Net Cash Provided By Operating Activities 1,244,131.33 2,218,360.59 Cash F10ws From Investing Activities: Office Furniture & Equipment .00 102,066.87 Equipment-Production (137,655.62) (73,454.28) Lease Deposits (143,027.28) 1,551.07 Due From Officer (809,313.36) (2,737,771.51) Notes Receivable (6,667.42) (28,195.30) --------------- --------------- Net Cash Provided By (Used In) Investing Activities (1,096,663.68) (2,735,803.15) Cash Flows From Financing Activities: Notes Payable (37,573.03) (234,251.75) IRB Note Payable .00 (90,000.00) Notes Payable-Current Portion (3,474.85) (3,474.85) Capital Lease-Current Portion 9,077.76 9,077.76 Deffered Lease Gains (6,782.00) (40,692.00) Minority Interest in Sub 35,846.25 50,152.89 --------------- --------------- Net Cash Provided By (Used In) Financing Activities (2,905.87) (309,187.95) Net Increase (Decrease) In Cash And Cash Equivalents 144,561.78 (826,630.51) Cash And Cash Equivalents At Beginning Of Year (905,987.16) 65,205.13 Cash And Cash Equivalents At End Of Year (761,425.38) (761,425.38) =============== =============== 44 CPJ ONLY ASSUMPTIONS: 2005.2008 Overall Annual Sales Growth: 04=12.2%.05=14.2%,06=9.6%,07=8%,08=8% 2005-2008 assumption: non-operating expo Other Expense: See "Financing of One-Time Costs" spreadsheet for details. Ties to CPJ 2005 assumptions: Sales: sheetfed sales growth to third party = 15% sheetfed sales growth to Nu = 5% CPI sales of label products to CPI customers = 5% freight & postage revenue = 15% other charges invoiced = 5% early pay discounts = 15% Materials: material costs, used same % of sales as budget from 04 Outside printing costs from Nu =100% of curro Yr. label sales revenue from Nu. Direct labor: direct labor. increase 50% of sales volume % growth + 3% for inflation overtime = 3% for volume + 3% for inflation = 6% total benefits medical/other - 04 + increase 50% of sales volume % growth + 10% inflation payroll taxes-8.5% of curro Yr. Direct labor costs contract labor - 3% for volume + 3% inflation = 6% total Manf. O/H indirect labor, increase 50% of sales volume % growth + 3% for inflation overtime = 3% for volume + 3% for inflation = 6% total benefits medical/other - 04 + increase 50% of sales volume % growth + 10% inflation payroll taxes-8.5% of curro Yr. indirect labor costs Insurance - up 10%, workers camp costs and hard market, it could be much higher depreciation - net $50K increase each year for main. Capex. Rent - up 3% to stay with market increases Reprs & maint./supplies, increase 50% of sales volume % growth + 3% for inflation Factory Equip. Rental - See "2004-2008 Lease Schedule" for details. Freight & Postage = 95% of curro year freight revenue All other expenses = 3% for inflation SGA salaries - 04 balance plus 10% of sales dollar volume + 3% for inflation bonus - 1.5% of total sales volume in current year. 401 k match - .61 % of Dl, IDL, SGA salaries Payroll taxes - 6% of SGA salaries for current year benefits medical/other - 04 + increase 50% of sales volume % growth + 10% inflation Insurance - up 10% All others - increase for 3% inflation only 2005 thru 2008 Depreciation - + net $50K each year for maint. Capex of $350K annually Fact. Equip. Rental- assume maint. Capex = $1.0M = $12K x 12 = $144K each yr additional CPJ P&L FORECAST.xls NU ONLY ASSUMPTIONS: 2005.2008 Overall Annual Sales Growth: 04=12.4%,05=8.8%,06=7.8%,07=7.8%, OB=7.9% 2005 assumptions: Sales: label sales growth to third party = 12% label sales growth to CPI = 5% Nu sales of sheetfed products to Nu customers = 5% freight & postage revenue = 10% other charges invoiced = 5% early pay discounts = 10% Materials: material costs, used same % of sales as budget from 04 cost of equipment sales = 63.5% of equipment sales revenue in current year Outside printing costs from CPI = 100% of curro Yr. Of sheetfed sales revenue from CPI Direct Labor: direct labor, increase 50% of sales volume % growth + 3% for inflation overtime = 3% for volume + 3% for inflation = 6% total benefits medical/other - 04 + increase 50% of sales volume % growth + 10% inflation payroll taxes-B.6% of curro Yr. Direct labor costs contract labor - 3% for volume + 3% inflation = 6% total Manf. O/H indirect labor, increase 50% of sales volume % growth + 3% for inflation overtime = 3% for volume + 3% for inflation = 6% total benefits medical/other - 04 + increase 50% of sales volume % growth + 10% inflation payroll taxes-B.6% of curro Yr. indirect labor costs Insurance - up 10%, workers comp costs and hard market, it could be ml:lch higher depreciation - net $1 OK increase each year for main. Capex. Rent - up 3% to stay with market increases Reprs & maint./supp/fes, increase 50% of sales volume % growth + 3% for inflation Factory Equip. Rental - + $25K additional each year, plus see "2004-2008 Lease Schedule" Freight & Postage = B9% of curro Yr. Freight revenue All other expenses = 3% for inflation SGA salaries - 04 balance plus 10% of sales dollar volume + 3% for inflation bonus - 1 % of total sales volume in current year. 401 k match - .65% of DL, IDL, SGA salaries Payroll taxes - 8% of SGA salaries for current year benefits medical/other - 04 + increase 50% of sales volume % growth + 10% inflation All others - increase for 3% inflation only 2005 thru 2008 Depreciation - + net $1 OK each year for maint. Capex of $70K annually Fact. Equip. Rental - assume maint. Capex = $125K = $2.1 K x 12 = $25K each yr additional CPI P&L FORECAST.xls FINANCING OF ONE-TIME COSTS 7/26/200415:08 One Time Costs: TOTAL CASH 04 P/L IMPACT 05 P/L IMPACT 06 P/L IMPACT 07 P/L IMPACT 08 P/L IMPACT Electrical work ($200 hit to 04, $800K over five yrs) $1,000,000 total $1,000,000 $240,000 $160,000 $160,000 $160,000 $160,000 NuQuestJPMC/BobstJFolder Gluer $750,000 $750,000 $0 $0 $0 $0 Heidelberg costs to de-install and re-install presses $600,000 $600,000 $0 $0 $0 $0 Other Misc. Equipment moves (stitcher, CAD, Creo, Collators) $500,000 $500,000 $0 $0 $0 $0 Racking ($250K) and Two forklifts ($150K) (finance $400K via usa equipment line) $400,000 $20,000 $80,000 $80,000 $80,000 $80,000 Make-up Air/Humidity Control $300,000 $300,000 $0 $0 $0 $0 Pour new press pads ($25K each for both KBA's, $10K oth.) $200,000 $200,000 $0 $0 $0 $0 George Date (move all equipment CPI and NU, trucks only) $200,000 $200,000 $0 $0 $0 $0 Bailing System (de-install and re-install) $150,000 $150,000 $0 $0 $0 $0 KBA 64" -de-install and re-install by KBA $100,000 $100,000 $0 $0 $0 $0 Venting in 1000 building $100.000 $5.000 $20,000 $20.000 $20.000 $20.000 sub-total move costs only $4,300,000 $3,065,000 $260,000 $260,000 $260,000 $260,000 Holding cost of 7500 Bldg. (9 Mos. @ $75,560 Each) $680,040 $453,360 $226,680 $0 $0 $0 Holding cost of 7490 Bldg. (3 Mos. @$59,OOOEach) $177,000 $177,000 $0 $0 $0 $0 Interest on $11.5M @ 6.25% interest only in 04, 5.5mo. (close perm. Fin 12/04) $329,427 $329,427 $0 $0 $0 $0 Interest on #1 $4M Advancing term loan (constr. Only, Interest only) 4%,04 only $73,333 $73,333 $0 $0 $0 $0 Interest on #2 $4M Adv.term loan 1/1/05 (one time costs, 5 yr.) 4%, inter 04,05 P $73,333 $73,333 $960,000 $928,000 $896,000 $864,000 Abandon Leaseholds $0 I $1,119,4241 $0 $0 $0 $0 Sub-Total -cash or finance these costs $5,633,134 $5,290,878 $1,446,680 $1,188,000 $1,156,000 $1,124,000 New vs Current Comps3.xls I 2004 - 200S Lease Schedule l Monthly ANNUAL ANNUAL ANNUAL ANNUAL ANNUAL Operating Equipment Leases Lease Lease Lease Monthly Implicit Original Net Financing Payment FORECAST FORECAST FORECAST FORECAST FORECAST Equipment I Start Date End Dates Tenn (Yrs) Lease Factor Interest % Amount Amount Institution 0.0% 2004 2005 2006 2007 2008 Vehicles 2001 Lexus 430 (Bob) 2/4/2004 01/04/07 3.00 0.016963931 67,409.49 67,409.49 Lexus Financial Servo 1,143,53 13,722,36 13,722.36 13,722.36 13.722.36 13,722.36 28' Dock Truck 8/1/2004 07/01/08 4.00 0.016n4700 80,000.00 80,000.00 Unknown 1.341,98 6.709,88 16,103,71 16.103.71 16,103.71 9,393,83 Vehicle Totals $ 147,409.49 $ 147,409.49 $ 2,485.51 $ 20,432.24 $ 29,826.07 $ 29,826.07 $ 29,826.07 $ 23,116.19 Creo Trendsetter 3244 6/8/2000 5/8/2005 5 0.019557100 8.3% 303,548.00 303,548.00 Merchants Capital 5,936.52 71,238.22 25,230.20 - CreoScitex Brisque4 Impose 1212212000 11/22/2005 5 0.019550000 8.3% 499,762.00 499,762.00 Merchants Capital 9,nO.35 117,244.17 107,473.82 - Creo VlF5067V Trendsetter 1/5/2001 1/5/2006 5.42 0,017671740 7.1% 527,750.00 527,750.00 Firstar Bank (USB) 9;326.26 111,915.13 111,915.13 1,119.15 - WLF Platesetter for 80. Plates 10/1/2004 9/1/2010 6.00 0.017671740 7.1% 440,000.00 440,000.00 Firstar Bank (USB) 7,n5.57 23,326.70 93,306,79 93,306.79 93,306.79 93,306.79 Auto-loader for WlF 80. Plateseller 5/1/2005 4/1/2011 6.00 0.017671740 7.1% 160,000.00 160,000.00 Firstar Bank (USB) 2,827.48 22,619.83 33.929.74 33,929.74 33,929,74 Electronic Prepress Dept Totals $ 1,931,060.00 $ 1,931,060.00 $ 35,636.17 $ 323,724.21 $ 360,545.77 $ 128,355.68 $ 127,236.53 $ 127,236.53 Quickmasler Presses 4/29/1999 3/29/2007 8 0.011306847 6.5% 50,000.00 50,000.00 Fifth Third leasing Co, 565.34 6,784.11 6,784.11 6,784.11 2,261.37 - KBA Rapida 7-COlor, 64. Press 3130/2001 3/30/2009 8 0.011417292 6.8% 4,100,000.00 3,893,155.66 Firslar Bank (USB) 44,449,29 533,391.54 533,391.54 533,391.54 533,391.54 533,391.54 Heidelberg SM52 6-color Press - 2001 917/2001 917/2009 8 0.011601357 7.3% 1,039,780.00 1,039,7811.00 Firstar Bank (USB) 12,062,86 144,754.31 144,754.31 144,754,31 144,754.31 144,754,31 New 6 Color UV Press w/Curing 9/20/2002 9/20/2010 8 0.010759196 4.8"1. 3,416,242.00 3,295,406.43 Fifth Third leasing Co. 35,455.92 425,471.08 425,471.08 425,471.08 425,471.08 425,471.08 New Heidelberg 7 Co140. UV Press 10/18/2003 10/18/2011 8 0,010875330 4.9% 2,376,480.00 2,376,480.00 Merchants (5Ih/3rd) 25,845,00 310,140,05 310,140,05 310,140.05 310,140.05 310,140,05 New Heidelberg 6 Co140. CD Press 4/27/2004 3/27/2012 8 0.010759196 4.8% 1,709,756.00 1,709,756.00 Fifth Third leasing Co. 18,395.60 147,164.80 220,747.20 220,747.20 220.747.20 220.747.20 W lamps for Press 11/1/2004 6/1/2012 8 0.010759196 4.8% 450,000.00 450,11011.011 Fifth Third leasing Co. 4,841.64 9,683,28 58,099.66 58,099.66 58,099.66 58,099.66 KBA Rapida 6-Color, 41. Press 12/1/2004 12/1/2012 8 0,010759196 4.8% 1,820,0011.110 1,820,11011.00 Key Corp leasing 19,581.74 19,581.74 234,980.84 234,980.84 234,980.84 234,980.84 KBA Rapida 6-COlor, 81. Press 12/1/2004 12/1/2012 8 0.010759196 4.8% 6,308,000.00 6,308,000.00 Key Corp leasing 67,869.01 67,869,01 814,428.10 814,428,10 814,428.10 814,428.10 Densllronic-S 81. 12/1/2004 12/1/2012 5 0.014958476 7.8% 50,1100.110 50,000.00 Key Corp leasing 747,92 747.92 8,975.09 8,975.09 8,975.09 8,975.09 Press Dept Totals $21,320,258.00 $ 20,992,578.09 Press Dept Totals $ 229,814.33 $ 1,665,587.84 $ 2,757, n1.97 $ 2,757, n1.97 $ 2,753,249.24 $ 2,750,987.87 Polar Jogger 5/10/1999 5/10/2007 8 0.011307200 6.5"10 $ 25,000.00 $ 25,1100.011 Fifth Third leasing Co. 282.68 3,392.16 3,392.16 3,392,16 3,392.16 3,392.16 Polar 176ED Paper Cutler 3130/2001 3130/2008 7 0.012581921 7.2% 495,290.00 495,290.00 Firstar Bank (USB) 6,231.70 74,780,40 74,780,40 74,780,40 74,780.40 74,780.40 Cad/Cam 5120/2001 5/20/2006 5 0.014958476 7.8% 65,000.00 65,000.00 Firstar Bank (USB) 972.30 11,667.61 11,667.61 11,667.61 11,667,61 11,667.61 Bobst, 5/20/2001 5/20/2006 5 0.014958476 7.8% 250,000.00 250,000.00 Flrstar Bank (USB) 3.739.62 44,875,43 44.875.43 44.875.43 44,875.43 44,875.43 Bobst Die Cutter - large Fonnat 6/29/2001 6/29/2009 8 0.012453700 6.6% 600,000.00 600,000.00 Fifth Third leasing Co. 7,472,22 89,666.64 89.666.64 89,666.64 89,666.64 89,666.64 Bobst SP-104, Die Cutter- New 6/1 0/2002 6/10/2010 8 0.011169484 5.6% 738,650.00 738,650.00 Fifth Third leasing Co. 8,250.34 99,004,07 99,004.07 99,004.07 99,004.07 99,004.07 8OOst1oo-11 Folder/Gluer & Carton P2 6/10/2002 6/10/2010 8 0.011169484 5.6% 361,350.00 1n,680.00 Fifth Third leasing Co. 1,984.59 23.815.13 23,815.13 23,815,13 23,815.13 23,815.13 2 Tunkers laminators + 2 Card Die Cut 10/15/2003 10/15/2009 6 0.013819134 5.5% 312,000.00 312,000.00 Merchants (5Ih/3rd) 4,311,57 51,738.84 51,738.84 51,738.84 51,738.84 51,738,84 Inkjet System for plastic cards 7/1/2004 2/1/2009 5 0.014958476 7.8% 150,000.00 150,000.00 Unknown 2,243.77 13,462.63 26,925.26 26,925.26 26,925.26 26,925.26 . Jumbo Guillltine Cutter 10/1/2004 911/2011 7 0,012548486 4.5% 800,000.00 800,000.00 Unknown 10,038.79 30,116,37 120,465.47 120,465.47 120,465.47 120,465,47 Jumbo Mounting Equipment - 80' 12/1/2004 11/1/2011 7 0,012548486 4.5% 300,000.00 300,000.00 Unknown 3,764.55 45,174.55 45,174.55 45,174.55 45,174.55 45,174.55 Die Cutter - Jumbo Fonnat 11/1/2004 10/1/2011 7 0.012453700 6.6% 350,000.00 350,000.00 Unknown 4,358.80 8,717.59 52,305.54 52,305.54 52,305.54 52,305.54 Cad Table 11/1/2004 10/1/2009 5 0.014958476 7.8% 75,000.00 75,000.00 Unknown 1,121,89 2,243.n 13,462.63 13,462.63 13,462.63 13,462,63 Load Flipper 11/1/2004 10/1/2009 5 0.014958476 7.8% 100,000.00 100,000.00 Unknown 1,495,85 2,991.70 17,950.17 17,950.17 17,950.17 17,950.17 FOrklilts & Racking 10/1/2004 9/1/2009 5 0.014958476 7.8% 460,000.00 460,000.00 Unknown 6,880.90 20,642,70 82,570,79 82,570.79 82.570,79 82.570.79 Finishing Dept Totals 5,082,290.110 4,898,620.00 Finishing Dept Totals 63,149.56 522,289.57 757,794.67 757,794.67 757,794.~ 757,794.67 ./ ./ Total - Challenge $28,481,017.49 $27,969,667.58 Total- Challenge $331,085.56 $2,532,1133.86 $3,905,938.48 $3,673,748.40 $3,668,106.51 $3,659,135.26....... NUQUEST LABEL EQUIPMENT vft.-.l r;1'70,to i,f/"f,tlJ ],Cfl.ff1 .:r,/o~~~.? 2002 GMC Yukon Denali (Paul) 7/1/2002 7/1/2005 3 0.017794553 44,245.00 44,245.00 GMAC leasing 787.32 9,447,84 9,447,84 9,447.84 9,447.84 9,447.84 Mark Andy Model 2200-13. label Pres! 8/30/1999 7130/2007 8 0,011564700 6.9% 285,096.00 285,096.00 Fifth Third leasing Co. 3,297.05 39,564.60 39,564.60 39,564.60 26,376.40 - 9 Color Model 1620 W label Press 9/27/2002 9/27/2010 8 0.010659050 4.6% 1,293,225.00 1,293,225.00 Fifth Third leasing Co. 13.784,55 165,414.60 165,414.60 165,414.60 165,414.60 165,414.60 PCMC X-10 8/c Press 10/1/2003 10/1/2010 7 0.012548453 4.7% 222,397.93 222,397.93 Key leasing Corp. 2,790.75 33,489,00 33,489.00 33,489,00 33,489.00 33,489.00 PCMC X-10 8/e Press 11/1/2004 10/1/2011 7 0.01265776 4.7% 230,000.00 230,000.00 2,911.28 5,822.57 34,935.42 -I- itl3j,J2 +~=t"'42 f2S~.42 Subtotal. NuQuest $ 2,07 963.93 $ 2,074,963.93 Subtotal - NuQuest $ 23,570.95 $ 253,738.61 $ 282,851.45 $ 282,851.45 $ 269,663.25 $ 243 286.86 ~J 2"17ff :rl ,7 ., 17C,1)g :161,'1\& Total Equipment Lease Payments $30,555,981.42 $30,044,631.51 Total EqUip. Lease PaYIT $354,656.52 $ 2,785,n2.46 . $ 4,188,789.94 $ 3,956,599.85 $ 3,937,769.76 $ 3,902,422.11 \101M J) 'r?, Nt ~t::l.'.llt\ :r. 'ttf,' "\ l '1,'{ 't. 'Iff Monthly ANNUAL ANNUAL ANNUAL ANNUAL ANNUAL CAPITAL Equipment Leases : Lease Lease Lease Monthly Implicit Original Net Financing Payment FORECAST FORECAST FORECAST FORECAST FORECAST Equipment I Start Date End Dates Tenn (Yrs) lease Factor Interest 'Yo Amount Amount InstitutIon 0.0% 2004 2005 2006 2007 21108 2 Color perfector 4/15/2000 4/15/2004 4 0.024213626 8.0% 134,300.00 134,300.00 Wells Fargo Equip Fin. 3,251.89 11,381.61 - - . Automatic Baling Equipment 9/24/2003 10/24/2010 7 0.013731855 4.5% 204,370.05 204,370.05 Key leasing Corp. 2,806.38 33,676.56 33,676,56 33,676.56 33,676.56 33,676.56 SUMMARY PiL'S (000'S) 1o9D - 2fi-Jul-04 258 PM Ch31klIgB PBntlllpkM. Actual Actual Actual Actual Actual BUDGET 4aridnc~03i04 ~oreeast Varishei=94!05 Forecast VaflanCe05(p6 Forecast Vari2tlC¢O6I07 Porecast Varian'CP'OTOB CPI-TREND COMPARISONS 1999 ~ 2000 2001 2002 2003 ~ budget-2004 Favorablc;(Unfav) 2005 ~ Farorn6le'IUafavl 2096 Fa•, Orable7(Unfa~rl 2607 Favura6leilUn[wj 2008 Favorabinf(Un(avl 3SALES ~ r, '.C ~,OC 1G, O;S 4, 1~'S:L a ti.~c9i, ,071 1c°P r: 7;•3,r_,. ~ 133::: 76 act 1JLG~ 14~.. _d aG' C. God ~ '"i ~3 7.1.. ~c r~7? 1~~.C"S 1.. MATERIALS 10,794 29.3% 10,118 27.7% .12,218 27.7% 16,987 34.1°k 23,238 38.7% 24,632 36.5% (1,393) -6.0°h 28,020 36.4% (3,388) •13.8% 30,591 :362% (2,571) -92% 32,894 362% (2,302) -7.5% 35,372 36.1% (2,479) •7.5% DIRECT LABOR 10,706 29.0% 7,301. 20.0% 7,723 17.5% 8,682 17.4°k 9,919 :16.5% 11,254 16.7% (1,335) •13.5°h 12,438 162% (1,184} -10.5% 13,477 16.0% (1,039) •8.4% 14,490 15.9% (1,013) -7.5°!° 15,585. 15.9% (1,095) -7.8% MANUF.OVERHEAD 6_,246 ,'~9°/ 9181 251_% 11330 25.7°k 126285.4°/a 13.3993% 7806 22A°h 1f •4071 •1~ .18.213 ~ (3a4~ -23_4% j9062 22_6% (t3~ -0.7% 201 221% Ol_9j -5.3% 2132 21_.7% tj 2421 COST OF GOODS SOLD .27,746 752°k 26,598 72.7% 31,269 71.0% 38,298 77.0% 48,556. 77.5% 50,692 752% (4,136) -8.9% 58,670 76.2% (!,979) -15.7% 83,131 74.8% (4,460) •7.8% 67,465 74.2% (4,334) -0.9% 72,280 73.7% (4,816) -7.1% GROSS MARGIN 9,141 24.8% 9,982 ' 27.3% 12,797 29.0% 11,462 23.0% 13,515 22.5% .18,706 24.8°h 3,192 23.8% 18,311 23,8% 1,605 9,8% 21,272 252% 2,961 16.2% 23,516 25.8% 2244 10.6°h 25,797 26.3% 2,280 9.7% SELLWG,GENERAL&ADMIN. 7,852 21.3% 7,158 19.6% 9,082 20.6% 8,906 17.9% 9,751 16.2% 11,514 17.1% (1,762) •18.1% 13,113 17.0% (1,599) -13.9% .14,459 17.1% (1,346) •10.3% 15,740 17.3% (1,281) -0.9% _ 17,130 17.5% (1,390) -8.8% .OPERATING INCOME t.'-~ 2.b?G 3.:15 r4 3 :4 i1Y6 r:3 C?;,.. .?2 1e2y 3FO~.;~ .;,1?.% .F-.:. r; 01 s1? v: 'a,~. ~ai;rl 11 ~.3 NON-0PERATINGINC(EXP) 203 0.6% (257) -0.7% (121) -0.3% 480 1.0% 303 0.5% (4,833) -72% (5,136) 1695.0%. (862) •1.1% (3,971) -82.2% (485) -0.6% (377) -03.7% (319) -0.4% (167) -34.4% (185) -0.2% (153) -48.1% NET INCOME 1,482. 4.0°h 2,567 7.0% 3,594 8.2% 3,035 6.1% 4,066 6.8% 359 0.5% (3,707) -912% 4,336 5.6% (3,965) -1103.3% 6,328 7.5% 1,238 28,6% 7,457 8.2% 798 12.6% 8,501 8.7% 737 9.9% EBITDA(NI+INT.+DEPR) 2,981 8.1% 4,290 11.7% 8,075 11.5% 4266 8.6% 5,409 -9.0% 1,628 ' 2.4% 5,584 7.3% 7,661 9.1% 8,878 9.8°k 10,013 102% EBITDAX7 20,868 30,030 35,523 29,861 37,864 11,379 39,090 53,626 62,149 70,092 NoQuestPRU17SOLUTIONS Actual Actual AcWal Actual Actual BUDGET VarianceOdlOd Forecast Variance 01105 Forecast VadanceOfi106 Forecast Variance06~07 Fore-cast Variance 07106 - NWUest 1999 2000 200 2002 20x3 8utlge!-2004 Favorablef~Uniavj 2065 Fu~rortlblel Untavl 2006 Favorablelllln(avl 2007. Favorable!~Unfav] 2008 Favorablel(llnfav) SALES a,ns v.~ ~ l.~l e?a5 1c_c;, i2..i 3c~, 10_ ~5wa ec~~, '~,ea1 17a_ l,P,^2 1c~~O°~ _u~; sa lu_o~; i~-~ wa ~ 155c:, 1,4se 7h; i5~ MATERIALS 1,433 44.8% 2,093 44,0% 3,716 45.1% 7,218 55.8°k 6,568 48.1% 7,242 47.2% (677) -10.3% 7,771 46,5% (815) -112% 8281 46.0% (510) $.6% 8,829 45.5% (549) $.6% 9,420 45.0% (591) -0.7% DIRECT LABOR 595 18.8% 684 14.4% 796 9,7% 1,243 9.6% 1,732 12.7% 2,470 16.1% (738) 42.6°10 2,654 15.9°h (184) 7.4% 2,852 15.8% (198) -7.5°h 3,0~ 15,8% (214) •T.5% 3,299 15.8% (232) -7.6% MANUF,OVERHEAD 247 7.7% Q08 B-,6% ~ 5i% 1,_,2._42 9.B% 1799 L% 2126 13_8% 326 •18_1% 2263 13_5% j]371 ~ 24106 ~ 4% 2y 5959 13y_% L63] ~ ~ 13~ (2051 COST OF GOODS SOLD 2276 71.2% 3,185 66.9°h 4,958 80,1% 9,702. 75.1°!0 10,097 13.9% 11,839 77.1'% (1,741) -17.2% :12,688 76.0% (1,135) 0.0% 13,539 752% (852) 0.0% 14,455 74.5% (916) 0.0% 15,483 74.0% (1,028) 0.0% GROSS MARGIN 920 28.8% 1,576 33.1% 3,287 39.9% .3,221 24.9% 3,566 26.1% 3,515 .22.9% 51 1.4% 4,011 24.0% 4,011 0.0% 4,455 24.$% 4,455 0.0% 4,948 25.5% 4,948 0.0% 5,450 26.0% 5,450 0.0% SELLING, GENERAL &ADMIN. 1285 40.2% 1,572 33.0% 2,105 25.500/a .2,215 17.1% 2,571 .18.8% 2,439. 15.9°h 132 5.1% 2,726 16.3% (287) -11,8% 2,969 16S% (243) -8.9% 3,234 18.7°l0 (285) $.9% 3,523 16,8% (289) -8.9% r'. OPERATING INCOME I,~,~,i -1' 4'Y: N: `s,Y;2 ~e.3"'; 1 ~ C 4Y; S45 L3r:: I a;6 1 0.:?':, 8,223 ?79b 13 '.`i : 1.-Ed , ~ 1 ,~,f d:="-: 22'~ t;.3`:~ 1,e<p~ y ?14 12 - NON-0PERATINGINC(EXP) {Bj -0.2°h p6) -1.6% (66) -0.8% (86) -0.7% (BB) -0.6% (104) -0.7% 15 •17.5% (107) -0.6% 3 3.D% (110) -0.6% 3 3.0% (113) -0.6% 3 3.0% (117) -0.8% 3 3.0% NETiNCOME (371) -11,6°h Q2) -1.5% 1,118. 13.5% 920 7.1% 907 6.6% 972 8.3% 66 7.3°k 1,178 7.1% 205 21.1% 1,376 7.6% 198 16.8% .1,600 82% 224 18.3% 1,811 8.7% 211 13.2% EBITDA(NI+INT.+DEPR) (306) •9,6% 107 22% 1,324 16.1% 1260 9.7% 1,371 10.0°!0 1,514. 9.9% 1,733 10.4% 1,944 10.6% 2,182 112% 2,407 11,5% EBITDAX7 (2,142) 747 9269 8,817 9,595 10,597 12,129 13,811 15,276 18,846 CM CONSOLIDATED ~ Actual Aciual Actual Actual Actual BUDGET Vadance93!04 .Forecast Variance04105 Forecast VarianceQ5106 Porecasf Vadence0G0i Forecast. Vadance 07108 CONSOLIDATED 1399 2000 2001 2002 200) 6udge42004 FavorablefiUnfovl 2005 FavorableliUnfav) 2006 Favorabld(Unfav) 2007 FavorablegUn(avj 2008 Favorabler(Unfavl _ _ ~i0:z 6°6 S.O;S 113Gz_ 110.Oz, 8.'1d SALES 4JAc', JOO L; 41.°.1 ti,,: 51,3~d0 1,r~:5 .531 d 140.?-5 ,?_71!1 1 70'' 7 E.: ;J. C'~ O.f~~o 1"°d, a.,,E,,.y t, 1;. i"~~1 '6C.G~;o or.; `OA 1. 1 MATERIALS 12,227. 30.5% 12,209 29.5% 15,727 30.3% 19,757 34,0% 24,972 36.3% 27,008 34.7% (2,034) -8.1% 30,680 34.6% (3,674) •13.6% 33,505 34.5% (2,826) •9.2% ..36,088 34.5% (2,582) -7,7% 38,875 34,4% (2,788} 7.7% OIRECTLABOR 11,301 28.2% 7,984 19.3% 8,519 18.4% 9,925 17.1% 11,651 17.0% 13,724 17.6% (2,073) -17.8% 15,092 17.0% (1,368) •10.0% .16,329 16.8°/a (1,237) A.2% 17,557 16.8% (1,227) 7.5% 18,884 16.7% (1,327). -7.6% MANUF.OVERHEAD .6494 ~6.2% 9590 23Z~o 11767 227% 12,,848 23_8% 1503 2L 16 3sa 2 21.7% !1.9021 -1~ 20475 23_1% 3f,•~43) -20__9% 21_9 22.1 o- )993}, •4__9% 22640 ~ l1,17~ -5.5% 24087 21.3°h 11.4471. COST OF GOOD5 SOLD .30,022 74.9°k 29,783 72.0% 36,013 .69.5% 43,530 74.8°/a 51,653 752% 51,682 74.0% (6,009) -11.6% 66,247 74.8% (8,585) •14,9% 71,303 73.5% (5,056) -7.6% 76,284. 72.8% (4,981) •7.0% 81,846 72.4% "(5,562) -7.3% GROSS MARGIN 10,062 ` 25.1% .11,558 .28.0% 15,826 30.5°h 14,648 252% 17,065 24.8% 20221 26.0% 3,156 18.5% 22,322 25.2% 2,100 10.4% 25,727 28,5% 3,406 15.3% 28,484 272% 2,737 10.6°h 31,247 27.6% 2,783. 9.8% SELLING, GENERALB°ADMIN. 9,147 22.8% 8,730 21.1% 11,172 21.6% 11,086 19.1% 12,307 .17.9% 13,953 17.9% (1,646) -13.4% 15,839 17.9°10 (1,886) •13.5°h 17,428 18.0°!0 (1,590) -10.0% 18,974 18.1% (1,546) -8.9% 20,653 18.3% (1,679) ~8.8% U,y 7.'%S4 5~~ . L'{", 4fEq 3US 4,75b S'-. 8~`, ) 1.'il 9!7°b ,,A3J "5:-. .714 3.1 'u. ef`r, 1P1: ~G'~ a ~ c.1'.S 117 4 OFERATINGINCOh)E oosG .v: ~ ~ _ - a iqE_ 3vi~ 1,16 1'GS NON-OPERATINGINC(EXP) 289 0.7°h (315) -0.8°h (500) •1.D% (526) -0.9% (6921 -1.0% (5,909) -7.6% (5,217) 754.2% (2,147) -2.4% (3,762) -83.7% (1,971) •2.0% (176) A.2%' (2,032) -1.9% 61 31°k (2,093) •1.9% 61 3.0% NETINCOME 1,204 3.0% 2,513 6.1% 4,154 8.0% 3,035 52% 4,066 5.9°h 359 0.5% (3,707) -912% 4,33fi 4.9% (3,548) •987.2% 6,328 6.5% 1,641 37.8% 7,457 7.1% 1,251 19.8% 6,501 7.5% 1,165 15.6% EBITDA(NI+IPIT,+DEPR) 2,768 6S°lo 4,415 10,7% 5,843 `11.3% 4,806 7.9% 5,873 8.5°/0 2,167 2.8% 8,139 6,9% 8,229 8.5% 9,460 9.0% 10,609 9.4% EBITDAX7 19,375 30,903 40,902 32239 41,113 15,168 42,974 57,604 68,222 74,262 CPI P&L FORECAST.xIs NuQuest PRINT SOLUTIONS 26-Jul-04 2:58 PM NuQuest _ri=~" ~:<,,F€. ~..~ ~. .." <:~ i. - ~,~;ri: ,.}~J ,JIII!!II'lltlr(~lti:11 ~l"' :~.II~m',i~~~~1tl'b~~lru"~~~, .f.' ~.J1/~~IHII!ff8J~Bf~O~(qy %3~w,'.J.~WTi"lral%lif.J. ,~'. O~-Il.i;~';f!:~1'1~.r~I!t~I.~ ISales-Pnntpro<!ucts 2,717,941 85.05% 3,414,503 71.72% 5,270,079 63,92% 6,844,546 52,96% 6,438,717 47,13% 8,355,000 54.42% ~'l.~1lI1.~\~~!". ~~- 9,357,600 58,04% ''i~~.i9Q21eJJ!'lii\(f';~: , - 10,293,360 57,20%",*i\Wi;!lR511il?At'0,qtl~e _ 11,322,696 58,36% ll:liI~~~~fl0!jrnplil- 12,454,966 59.50% "i.!fi1,~ii!2;~Zq:;::iiHm~-, < Sales-ToCPI(Labels) - 0.00% - 0,00% - 0,00% - 0.00% 2,496,412 18,27% 2,667,600 17,37%lil~IT~Jl.tl!l!l;';!j'" .', 2,800,980 16.77%Jjf~j~4\~!\;1l'_" 2,941,029 16.34%lt11'~4~!t"~!NI'. 3,088,080 15.92%'ill';rili"1~i:faf!?".~m: 3,242,484 15.49%ffi'*!P"::l~!!IQiI~:rulif Sales _ From CPI (Sheetfed) - 0.00% - 0.00% - 0.00% 3,067,554 23.74% 2,166,065 15.85% 2,445,000 15.92% 't!j':;g~g~~it.., ; 2,567,250 15.37% :*Il1iili!~~~Qj}i!:"W* "', 2,695,613 14.98% ."~;12r~6~w,,,:~>" . 2,830,393 14.59% ~d;~!!>!'z~!liliig. .,..: 2,971,913 14.20% 11(411411%- ~;&~, Equipment Sales Revenue 237,311 7.43% 966,31220.30% 2,360,148 28.63% 2,102,35716.27% 1,421,348 10.40% 950,000 6.19%1~1~~~lr~: . 978,500 5.66%m'i!~~:~JLJp.. 1,007,855 5.60%~0~~i'i~~~f10I.~.. 1,038,091 5'35%lJl;r;~MI'l ~Jj.tp;'kIJI. 1,069,233 5.11%'=A\l.~"ji:l'I:I,m Freight & Postage Charges - 0.00% 73,310 1.54% 135,676 1.65% 199,059 1.54% 266,845 1.95% 248,726 1.62% j(i"~t1~Zl;1*!)J, '~,,~" 273,599 1.64% 'iij!,i!ll~4;~7aN~1ii~!m 300,958 1.67% ~~4?,,~'ZiiBbq,;i:tJJ4ijli\. '.~ 331054 171% it%~!0' 'Q!jE!rnF~'.1 '.', 364160 174% f:JI t1~~hOe,~'?'"?il . .', OtherCherges Invoiced 268,261 8.39% 350,179 7.36% 522,941 6.34% 743,514 5.75% 866,585 6.50% 705,388 4.59%1~'~~~1~&IlJII\ i.. 740,657 4.44% oi'~5,~~I'1.~'5;' ' m,690 4.32% ;r~r:;,:~7Ig~IliJt;{6' ~,; 816:575 4:21% 'i:1 ~l~iI~~1 857:404 4:10% \1~~~1d!.82al!t~1&, ~ EariYPaymente!s~unts~"w"" ., 127,692\ -0.87% 143237\ -0;91% , 143964\ -0:53% (335~17l -0.26%, (14,984\ -O.11~~, /18178\ -O}2%~~WI't'!hi~'lftl 119,996\, -O.12%'''!i1j_;lil'a'1Df:m~ilt1i! _ 12~995\. -O.12%',4fi\~f~~i5ooili~\1. 124,195) -O.12%:r ~il20Qv*JI.1 126,615) -O.13%tJ'Jilk~tlZ~20li:lw?!ft~>1 ~l'~~~IJl!:~jgl!~1#t~~i .1!,lIl1~ltl!Mi [.I1~ll_qq;pR.~IITI,gjm.i51~'Jll1J::!&\R~ l~~!!~tMaqgi1!l!~ l}~~~~&W.\qg'9P~'~:r;~~''!;J~fat~'1mll' .~.IH,~=~q~C!1t~ ~;~!--~t~iJr:~i~lq,!1,'"",~ ;;:R~j~~1gy~OJRQf& 'i~it?JI~'t~rt,2'1~iJ!(I~!'z'~~ li:l~~A~AfutRtf"q9.YO i~1;:i~J!;1~NG}1'lT>. ~!1'~~~.J.,"'BfuW'.m~ ;~f'.~3!!l~~'I;::'i":!h.~~ J;:~] '*~'''&>iffif~'';r.", '" f!t!li1mE~:!?*'~t@li'li~i~~f.~~ '~illdw,{,,~m~b>,1%Jllii{~>1>w1!.N.l:{ ~~~l"I~*'&i$1m%>WiffittF~~"~ l'1fu"'t\;,*~ff:J:t.Uiw.'> ...."vj%~~~ .. tPdit;t~~m;:;'1~)lli~~wim \: :w... ~/%i~~>4rill;t;,?,~'m~~ It:' ~?~ii"lTI:(::Jt~~~~?< ,1;]~~,;j?,Wt.1mmJ"li}?8jffi"i:%~ "" yW,,%-,\: i'l.~l~ ~if_>>, "~1:'';;;@*~, Cost of Goods Sold !i"lli!!i!""'."~-<"ruwl*""\li !Ii 1"1-1",,1,'1<" "~m"ruruf~" m!ill~1'N~\1i-"!IT~1~0~"'fu"",8.)'fijli'i~;\1;;:1I;\,iITJ; .!illJj!lli"~',ll)!*fl' 'rill~~~lifj~~~ ~ *j4@flf~~~ihtl%i~~ : ~*;tdW~~\i41~~&F; ~~. fu~];l~~Il:?([~~:(~d~:~~ ~~ll*i~r~;\~~ ~I~{-[#:li ;*\m t:.=~..~~~ l~ffi.~~~~~;r~\ w pJr~~j~<~~~J? - <m ~~t;~'f.\~~~~Jmi~*-' ,~rm;~~'W&~mJtiH~~1J Jiliff:~~~:d~iJ.~$:;*Wt.f4'~%{fl'ill pm~~ '",=W' . ~W~l???!rn~f~"r'ili3~~,t.w ~f~i0[gt14^r,ro <<'tt'fr.i;~,iJ. $~ ,,:4!f@f,'Jl,f.itfWMill'yjt W.~;r m%:~st~MWY:~':$ilii::~~~~';'ffimm:~@m F~fw.:~~f;w.f0j1i~'~J - ~i# Matertals.Roll Stock 1,155,960 36.17% 1,333,280 28.00% 1,752,190 2125% 2,333,929 18.06% 2,935,397 21.48% 3,621,179 23.59% ~ffllliill. . 3,939,197 23.59% ~~X~I._!I.' .' 4,244,905 23.59% 1~fiq~;iQi~~ ~IIJ 4,577,096 23.59% ;1[~~.Im\;i.i~!! 4,938,223 23.59% I~.~i~~~~~ll ,: Matertals-Ink 0.00% 0.00% 0.00% 200,623 1.55% 200,047 1.46% 2.48,783 1.61% VJii.i'iPi~Ii\%1fli 268,847 1.61% r6~:~52J332 toW?'.. > 289,712 1.61% l1l';ifl~.!!''(l~l.&m;~~ I 312,383 1.61% ~['I' "'67~l$jTh;lgS 337030 1.61% ,"liN'}{2!lt!i4till>1.~ ~ Matertals-Dies 0.00% 0.00% 0.00% 93,858 0.73% 112,049 0.82% 138,224 0.90%~~~j~ij@ 'ii"',. 150,287 0.90%;~~1.'~~~I' >~ 161,951 0.90% ~\llill~1''l'~tlllll""~" ~ 174,624 0.90%fr",JI~jll,Z,,~;,~..~ 166:402 0'90%"I!i~11'~"ai1mt~I" Matertals-Proofing 0.00% 0.00% 0.00% - 0.00% 22,949 0.17% 28,310 0.18%l~"I,~J,IW& ~~. 30,057 0.18%1\~f%J~dWt,.~,..fl! . 32,390 0.18%1~~I:~~i333Jl";;;' 34925 018'lot!I\'"~:I&\:aiS~X.,M\f'!~' l{~' 37680 018%%1m0jl[lIl~l1LfFJ"';',f~.l!' Malfllials-Plates 0.00% 0.00% 0.00% 209,347 1.62% 231,653 1.70% 285,772 1.86% ![!ffimA~!jjl~II, 310,594 1.86% ~,":J~i;:gill~::=.9""" 334,698 1.86% .".&);:'~.!Ilil~t"~@J,; ~I 360:890 1:86%!II~~~;1~ljilll!\~. 389:384 1:88% i1ri~i 2!!',lOC~1l~}lG*, ~". - . ~*W}~~~W~~ @~ y t~ir~~~f.t;~~I~~~" r~J4~iilm:~$.t;]~rer~~~%1~ ~1~ tl~i~rEi<ili;:~~@t~~gmM~Bl ~m*m; f~~?'~;~.!it~8t ~~~ Matertals-Olher 69,324 2.17% 128,823 2.71% 58,113 0.70% 72,844 0.56% 101,377 0.74% 125,061 0.81% ![~l~(gtml~~" . 135,259 0.81%~f0~W1dA~8j;\ttWill'" 145,756 0.81%f~!ft~fl'l49'11~::",g 157162 0.81% fill~iimt14":~Wj; 169562 0 81% ijlfu~@i~4I\1";;ihml. "'~ InventoryValuatlonAdjustment 207,905 6.51% (52,616) ..1.11% (94,266) -1.14% - 0.00% - 0.00% - 0.00% ;l~tiij;;fi&f~JI ," .. 0.00% ti~Nilli~~;-l#im[~t.lti ~ .. 0.00% ~'t~;;i;l~~~I~:~~~~ <<f~ OJ.-o" '.. 0.00% >tY:;1'i!~"r1!t0~;';r_rmrQll * '.. 0'00% 1J~'~l~~wti.lf~~$fuif& ~ Purchase Discounts/Allowances - 0.00% (8,882) -0.19% (19,484) -0.24% (29,924) -0.23% (36,596) -0.27% (36,579) -0.24% :W~rwl"'::i;,Y4!ii~~!l'I' < " 140,077) -0.24% ~~~mJ~j:I~~~lL.' (43,187) -O.24o/",.fijillW1'~\ltllf';;:.:f !' (48 566) -0 24% ;'iii+l~';;'7~a'{"11m1~lll (50241) -0'24% ~1.~"';("r;il';""0j'1.~"'::.I, &% ~~@F lr,ir'*&~~i >> ~ ~.liil>~ ~ii':';d>~;"">>>" If<l~i'-":-fu!t"it"';:""ili.;>"'~,,* m~ . . "% "'%~"':::ms'ijj"l"'>>'&"'m' . . 8:'1!>>:t;v'''l*r}wJ:if!illilliF~'E P.?~ Scrap Sales (7,247) -0.23% .. 0.00% .. 0.00% .. 0.00% - 0.00% - 0.00% illfu8j, ff0.-,%,@lliwri ~ .. 0.00% ;,Jt':~ ~i;dk:~;wff~~t:;' 1;14 .. 0.00% fr:t:~z~ l<WI\tfr.S"l.~"m~ ' e .. 0.00% ~v.:~1~N:~:;~rt1~" ~f~'qo .. 0.00% ([t;m>!'w:1i~':;':;'\:nm;>~:jljf~1P Purchase Rebates - 0.00% - 0.00% (6,913) -0.08% (7,575) -0.06% (13,523) -0.10% 116,680) -O.11%'!i'%l~JI151~;C,. (18,368) -O.11%,;;:'!i.i'4!;JfI:~Jl~~1;~~, ~ (19,794) -O.11%ff,;;+t:;;~~1~1~~ITt ~ (21,343) -0.11% ~1f;'W>!fri:~r?4S%:Il!,W ,$ (23,027) -O.11%~n,:"fttlm'1f<!i!!4lr; Cost of Equipment Sales - 0.00% 612,627 12.87% 1,630,566 19.78% 1,412,140 10.93% 894,949 6.55% 598,165 3.90% 1~1.~6~ti2'.*:'" " 621,348 3.72% 1'\~~P.~~1'1" 639,988 3.56% \l;i:i'ttM,fj~\:?'f(. 659,188 3.40% :~I~!l\~W!1iw.~ 678,963 3.24% ir'lth(1$~illln6llli~';:;f"'. :~ OulsidePrintlng-FromCPI . 0.00% - 0.00% - 0.00% 2,760,799 21.36% 2.,075,448 15.19% 2,200,500 14.33% 'I'Ggl>,O.~R:= ", 2,310,525 13.84% t:gt{~)I~QiS~"ii'1iI. " 2,426,051 13.48% fum!;i(1IrSiS261)t,;~~. 2,547,354 13.13',F0!iif2fl;q~Jilltl,/l~ 2,674,722 12.78% 01.fiLt1~~el::'" '~ Outside PrJnting-Other 1,331 0.04% - 0.00% 292,683 3.55% - 0.00% - 0.00% .. 0.00% ~4f1.~:~:*~~~' .. 0.00% ird~~1?~~1:~&~*~Jv~' , - 0.00% 'fJ.@~~~!etljW.i;;,*.' - 0.00% l ~/lflt:;@:~!;;I~I~~1il~~ - 0.00% t~~J\~112,*!lB)~~ t, ~ Outside Services 48,094 1.50% 59,052 1.24% 102,658 1.25% 309,357 2.39% 84,654 0.62% 104,432 0.68'1, i~,!!;i_~1l ,'~..'~_ , 113,550 0.68% ~!ki'~if'lli'8I;k~il~ fA, 122,363 0.66% >'~jll.f!a,8m;"illll!;.W. 131,938 0.68'1, '1q;w!~Jn61,'Wi2;;1i~3~ 142348 0 68% ,,$*l;"t1o.\1Ji5!f~~:'jrr Intemal Job Matertals - 0.00% - 0.00% (2,542) -0.03% - 0.00% - 0.00% - O.oo%liji;;;J:jj~j",iP"" - o.OO%:kll~~$.J~ir;:,." - 0.00%1.1k..g11illil~~j;ruNl~I,]!,QJ,1P.J - OOO%i%~~I::.'1W]g1irl;likl'.~ '- 0'00%;)I!J::*1i'4r;:r~;';1J.tik. > Adjustment for Inventories 142425\ -1.33% 20,388 0.43% 2,648 0.03% 1137,679' -1.07% 142784\ -0.31% 152779\ -0.34% IK%."0't;~iil~~W~ _' iJJfi 150,096\ -0.30% .;7i!{.[laiilB3tcie\l8~1iF 153984\ -0.30% >!:Thq:jt;:~Jaear!?@W~f. 158208\ -0:30% !0f~ll;qjj!2~jj8~il1iiiW7s~~ 162,801\ -0:30% :Nfj;0fi:ii1i~~.!~I.I~ Total Materials 1,432,942 44.84% 2,092,692 43.95% 3,716,651 45.07% 7,217,517 55.85% 6,565,620 48.05% 7,242,388 47.17% ;'1I\'1~~S.j'{6l;Ij!li.. ,. 7,771,124 46.54'10 '};";(S:~~6!l8Im,,1j."'i1iJ!j:r , 8,280,848 46.02% ,,1Iiii!f509l"~~l1iijl7m~$A!W 8,829,44245.51% &BifC5.48;594f:Nf:,jijiSf, ~ 9420226 45 00% I'llii}!if(~n'7!84"""I~il0. (~i~1:~~"m"~ ~,,~~ _ "MM#.~~ ~~llimlli1S;1i,TIi~ %lP ~ 'f:~iIW.1t;;:::\4lt~0E~J>"M:*.]TirM\1 '~'-eillH~>;'~0~ ~WW Jmli%~~t~ 4i~ ,t . J~ ';;~J(', llit' ~ t~'r= 3& ~ ~ , _~ ~ ~:p; ~~~' ;:;~,~~~~~g.,~: <gfrt.~l~'0l!~m*:;*lliw.t lit f~f!:~\.~~:~~,."iliillt>! " }A1i1~0j,~il(~T.tr~t' <'@ "">1Fk~itYk$.tA]~f~~\Mij~ w, '" ""Ii , >> " =-",. {~ ..,." Jj"",w""", ro~l!'1: ;;::: ~ v} "".,~_<, >>.';0: "''''~ """ l' ~'" !!m; w.s*,2!'l." "'~ <~ i~t"lJ~' V.-t:':!V... "i'" ,;j.~ .~~.~_... ~ilJl.';.. q .~mm",*~ill,.!,W:ijf-h d~~,~1!~1ii!0;f;m', "" WII~1i.,;".~,%y.W,["'M , % !fr,liI~il~l\l!~Il,J' it,lW ,d,{h8l"lJH~~ \ '*' ~i1""<><l4,,"';m";>:"w.%'1l:1 ;r>>~,"z.W':.0"~""'^.')!;?';-;".t~"fj#J~ ~ ~~q~~~>i:t;?m"" "~~""%~ ,!;< 4t~~~#1.r~" ~ ~~g::.ll I Overtime-Direct Labor 50,658 1.59% 45,606 0.96% 81,005 0.96% 106,842 0.83% 127,877 0.94% 131,712 0.86% frl\~f;!t3,81!Imrd,;" 139,615 0.84% ;fJili.~~~:;4,~0.m " 147,992 0.82% IT[~JEil',lt{!tJw,;[;~~ ' 156,871 0.81% ;i"if1\;~8;~'tIlI:i1!~~ 166,2.83 0.79% .,z',';. :j;:f9:4:ji2 ;,i.: '.ilia r.i Benefits-Medical 11,204 0.35% 30,551 0.64% 40,057 0.49% 55,193 0.43% 90,521 0.66% 148,606 0.97%il[~~I~.{'~ql!W,1i:'~ 170,627 1.02% 1;\~;~Oal~:i8l1.:' ~ 194,973 1.08%'i\'Mj;jhz41~~I;'Mllil1j:r~'; 222,862 1.15%'ffii'~'~I!~~.Vi;jlijll~I' 254819 1.22%;:,j'JI~r~'till~'%." Benefits-Other 42,306 - .. .. 0.00% .. 0.00% .. 0.00% ~w~1~f~71~rllit~J. ~< ;f .. O.OOOJ'o ~~n1:1iliG.0.1rK~;i~tt'~~ ' '!! - o.OO%';l~~1~w~1m~~~ffii~1~~']~~wi'~ .. 0.00% 'f.~~~~lMl~;~~ ~~~~:' ~~ . - 0.00% ~"iJw~f&=li~Y!ltm_~" ~ , PayrollTaxes 45,372 1.42% 50,821 1.07% 51,831 0.63% 91,830 0.71% 122,773 0.90% 183,298 1.19% Jlll'~~II~IIf1l' 185,399 1.11% RKIJ!'~:ill~!Il~~w"~. ' 198,371 1.10%f..f~'i~~~~i!t:~]~r~!' 2.12,317 1.09% 1"iillf,'~1!1E~Ii1 ' 227,313 1.09% m~l~i.)llrr:~1~1J~']'fu::r.ir ~ Contract Labor 917 0.03% 9,756 0.20% 24,811 0.30% 13,128 0.10% 56,149 0.41% 57,834 0.38% 111)!!:mi~JlP,511;.~' 61,304 0.37% 1[I;;ll~i!~~t:'" 64,982 O.36%S!II::Ull.'i!irg.I~;1Mi~.i!:a' . 68,881 036o/dIrWillil'I$~!1llII~~~Q81 73014 035% ';;.;L~"J4t'il~rf~::;"" '" AdjuslmentrorWIP-Labor 23,627 0.74% 13775 0.29% 1818\ -0.01% 141709\ -0.32% 152831\ -0.39% (56299) -0.37% "lW10~~~&8;:~1Jmg : 158765\ -0.35% i!::rii:'!'~" iFf';!! . 161 045\ -O.34%Ir1!i~1,., l!abf!01:~lfl ~ lEl3434\ -0:33% ;j~ili5~1Ji1s;imm:~'19.i~ 165:936\ -0:31% 1t1t{i(::,1t~~'~*j!@l'r ' . Total Labor Costs 595,392 18.63% 683,741 14.36% 796,676 9.65% 1,242,693 9.62% 1,732,084 12.68% 2,470,331 1&.09% i~:l\l~'l,.~o/~)jl", . 2,653,983 16.89% '\"j~~1J'l'~'!!&l"":'1Ilil" , 2,851,911 15.85% ffi'~lliitm~3!~gt~1:;\~F " 3,066,297 15.80% _1i4.~I!$J;~~J:fii!1"m 3,298,672 16.76% Nq"[l:2*gi~1~~';*~i~,4 Ill: lli~J;:~t'Ui~~* ~ ~tm ,llr~l.~ll~ W~mt f4., - ~~i~lwjF,1m~~]""wk ;% :r~~!Wl WJ LN '4111iNU~lil~t~f~ ~~il~~1ji]~i~iill~~'& ;ID~~ ~,~ '~~~i[~l~IGf,,!~g~tJ_ ;J~N:i~~H.~ > t~!~J~~~'t;11~G;,~*At~ '~~!;~i~q]9i.~~f~r~~Irt.~4~~ il~wiilltJ~ii~l~ J,r~~~~Mi~;;~~i~\i~r~~J~~~~ ~:~~~gkl@~[jm 3~ Q~~1j:t.rw~lli~p@rBw~C ' Ji ~TIr~li':rrFm~!~~'~E~~z:-rJW%/~ 1t"'~]~jlit~~~~~=>i10c0%1:m '~~i0?t.~2>>;)~illtf.;;i:0.~l, l~~W~ Indirect Labor Wages . 0.00% - 0.00% - 0.00% 229,453 1.78% 309,059 2.26% 486,559 3.17% i~'iIG~~llIl,~PQ}I}lI' ,""' 523,108 3.13% '11?ii.p,?I]JN1:;';n . 559,708 3.11% :'P:ii(4~!~O!iffJ~0J(l~~.' 599,057 3.09% ~~rr;i@~~i!!?1tr~1iI~Ji 641,370 3.06% I'l!I'f$i!!1{41~!1l11~lifl'ftl&:.~ I~( Overtime-Indirect Labor - 0.00% - 0.00% - 0.00% 5,852 0.05% 67 0.00% 69 0.00% i~7~i/,!lkt2');'~ M~~, 73 0.00% ~[!'l:ksllit:t\(1)t1'0'~" ~ 78 0.00% 'i;ru~f$W::;;{il\lllil\6~~ 82. 0.00% 0f)i;,;W',%ttl1~:il\!:t,j!..~Pi~. 87 0.00% y,,!t~;:"":ri16fG1::::." 1~""B Benefits-Medical - 0.00% . 0.00% - 0.00% 9,744 0.08% 16,693 0.12% 40,409 0.26% mlW;:~B.r:1~1f~]1. .i@C]48'397 0.28% J[~:,;~~1l~~~Gl%i. 53,017 0.29% ,+lLlWW~~Jjmi~~;;1~iZi 60,601 0.31% !:Ji~i'!Jti~a~1i;jW}~Jr' _.. 69,290 0.33% ,~,Irwt ;18i~l1q))*hfr _ ~ Benefits.-Other - 0.00% - 0.00% - 0.00% .. 0.00% - 0.00% ... 0.00% jlliFl&~'i6tJ.!f",.,:sttF' . .. 0.00% ~~1~]1~~t~~f.tillLWt(~~ - 0.00% t;\?~t;;";':;;"P;;';;;;~:'~'~61 - 0.00% }i%?:t~im/~4Y;f~r,mlli~~;,t .G~1f# .. 0.00% 4~~llif~~%.i':;;r,;:~~~ptt~;; ~ Payroll Taxes - 0.00% - 0.00% . 0.00% 17,931 0.14% 24,055 0.18% 41,514 0.27% ~.ii'\~\\l;r!4S." 44,987 0.27% iil[/~[!;?tl'tRlr~~~.'w~ 48,135 0.27% ;!ilb~~~.i~l~.ltl..: 51,519 0.27% ;:d1!~'.t:ll~l,ol%' 55,158 0.26% i~~~lf~~;~~@j:;'m~.~~,,,"i9I. Insurance 3,000 0.09% 11,254 0.24% 15,374 0.19% 37,025 0.29% 54,888 0.40% 83,315 0.54% i!J~~(~~\~~fr',%1I .. 91,647 0.55% ill.. "~!.4~1~~~,~1~" 100,811 0.56% oruw{;, l~fI,\!Jv;1ff,'~O" .~. 110,892 0.57% jiT\,~j,it(1(j,1l~fjl~~f~'~~ 121,981 0.58% Ki0mi~i@j\'08Ill;1I"jillli1j%f . Depreciation 59,975 1,68% 103,271 2.17% 136,655 1.66% 2.44,936 1.90% 373,714 2.74% 427,605 2.79%,:~~tllc]~~';~.. " 437,605 2'62%~li0~{I~,0',~gl):".'~ 447,605 2.49%:["I)'~~~(!~;P~J~~'~.t.l! '." 457,605 2'36%ili;::.1~iQ('O..OOf~i'''i'i'I&'~ll 467,605 2.23%~~~..f~Qioooll~J:t2'! iW' Rent - 0.00% 2.8,962 0.61% - 0.00% 221,418 1.71% 2.85,099 2.09% 335,128 2.18% .,1;;~~BQi~~~'~I''lr 345,182 2.07% ~!iI,:::',&lJ1:~~F(t;F. 355,537 1.98% .' "lt~~tlj~~i~~};, ' 366,204 1.89% '. di;~l~~X~j"'c.'tS,_ 377,190 1.80% illm;m{1P;9ael3t1illl.-il~~ Mlno~EQulpm.ent 3,954 0.12% 4,343 0.09% 1,795 0.02% 6,351 0.05% 4,379 0.03% 4,512 0.03% ~:~vff:f1jl3jr;[;.~~f~\ 9, 4,647 0.03% w~r:{JwW'~~~~~'!;i:J, "',~.. 4,787 0.03% "Gi:;;)i:fi!~~ 10~f$ ..J,.=~ 4,930 0.03% {iij:~,;~'!~i?;;;_ 5,078 0.02%m't'!S";t<XiP!l:t.'!{Ji~~ Repairs & Ma,ntenance 32,030 1.00% 37,990 0.80% 52,951 0.64% 79,972 0.62% 73,922 0.54% 118,371 0.77% HTht~'~~U:1i~;,{~..m " . 127,263 0.76% ;;rri{~~1"~~'1~r~;;;~~~. . 136,167 0.76% !i{I'~IF~i~llt"~llt{ffi ,,]i_ 145,740 0.75% ;..;,l:i2!~I~II~m~~. 156,034 0.75% L~ii'(&lt;1:i:;~r[01iDi2!i.4tf~::WI:i.r;j"l,j'g Supplies (21,619) -0.68% 2.7,509 0.58% 58,949 0.71% 117,854 0.91% 137,981 1.01% 142,121 0.93% :0'!!i!fji(!fl!l~Olt~.i) " 152,797 0.92% 1~ni1il:~,9:~Ii;~~'l';ll 163,487 0.91% "1;,lik~~,~~~:il(1,f~ 174,981 0.90% \';~::;(l:Ci4~~~~JJf:~. 187,340 0.89% !;~%lli';Mi2\51l!i>~:I'!;:;41~1 '~~'?i.W~~!illi- ~Mlill$ '~$,~ ~ ~ i~Ji$ ~~%t~~*;;~z~t~~fi." "Jf~ ~ ~'" to S ~~Z; ~tl ~~~i$mlll~tl~iW4A ~~;, ;..,] ;/,~f,;iliifm~~~w.H~~t BU~ lfL,i.': ,,, ~~\d\rlV Mr-';m "1 1!illfl: . "P4Wiiit.w" '" "" .. < ,":l'~-$'~1if!Ni,*' Xc 1"'il"fi"'i*""'''''''ilii'''"Th "' '.~ir-" ..",[~jii%:€;ii~)]i"illl *i'"i".~'"" "lB.<J~i::rffil' .PAl. ~&l&"'tm\!\ "ilTh ::J''1'.!l: ' :<<~~;;;;;)C'p ~"*\i~t[J; g~~ilifWJ:~~)#.~~~~rrr.,~g't; l%Wj ^ ,t!t~~~llli:~~~,V(l~~!<<:;?~3S"~~i lilifr,:~l$lJ.m,;:i1t;;1fffiWiillllifk;'jr.#~,",'@Wil Suppfies-lntemalProduced - 0.00% - 0.00% 754 0.01% 1,859 0.01% 1,843 0.01% 1,897 0.01% t"ij::a;;8~(ll;w: ". 1,954 0.01% ,~~ "iliJ:;~lfj~1ilJl , 2,013 0.01% 4:f~:fj"J,:~I~!~1;0:I. 2,073. 0.01%lillliml!:lf' (;:~~~iIT.,~. 2,135 o.Ol%IR~;'&?"I";"~;~!liI ~.~ Fecto!)' E~~ipment Rental 106,054 3.32% 132,523 2..78% 132,523 1.61% 167,885 1.30% 293,416 2.15% 261,758 1.70%1~[:ri~~l~$[~~~*"', 282,851 1.89% ~t1i:ll~e~K~t\."., ' . 307,851 1.71% ':"0J~~&~~Jr:~~i;~. 332,851 1.72% :,i!~~~51J~li~,'!li. 357,851 1.71% l\gt.2:P.~~plII: Facto!)'Utilltles - 0.00% . 0.00% . 0,00% - 0.00% - 0.00% . o.OO%\iIi1IlrB;;~i!Il~~" - 0.00% w~i;~~;cri;?j~~"t. - 0.00% '~h",,;gi!itf;Bruff"~!lf.~ - O.OO%WY,,ii, "'",",w,gl!li - 0.00%1;!1\lllf!!&1~",;m;Ni~i'i!lr.lPR"~ - '81~~~~'hl~11r~i.r~i0.1~~~ " ~_;l~i~i~;i~!~~~~:~< ~ :~:'W:l~~1'~~~!~fjJ,:~rIJl. J ;:~v~~~~':;~t~~:~tI~~lli. ]tli~~~]~l~di1illf~i.i1f Rubbish & Waste Removal . 0.00% 623 0.01% 1,968 0.02% - 0.00% - 0.00% . 0.00% d'iiLJii!'ifr,.,.mffGil1lill ~ - O.OO%'"_.;k;j~,.",?",,,,,,,_fii - 0.00% 'pf;f,f;f;ilif;i!'1\""'f:" "01iQi~ . 0.00%,.-,.20,1loji: N;.;';U;!llil'& - 000% "'"l''-~''o&'''''ik,",''' I Freight & Postage. Charges 40,412 1.26% 61,647 1.29% 49,863 0.60% 128,223 0.99% 236,880 1.73% 220,m 1.44% ~m~~JJrl~~lb\lj;1~f. II 243,503 1.46% ii]!I~~lt::jll. ,~ 267,853 1.49% J:~;m!;R~~~m~l~ ':,~ 294,638 . 1.52% t,~:~~'2~Z~~lTi~1i8i~1!; ~ 366,337 1:75% :~~,~~I~I~iit;~ ;. ,,~ Employee Recruiting - 0.00% 805 0.02% . 0.00% - 0.00% . 0.00% . 0.00% "",,,"',~4iW.i ~ - 0.00% ;W"i"'lJI",n!l4:11%Y!Ml['!:r0 . 0.00% 1;[; f I'. '++If;I!'"~;;;''!'lIii . 0.00% 1;;- >,m'~'lw'd~'~ll'1;i!::!i,fi{jj - 0 00% ...,f;,r:'~ "".i!1';' ,,.'\If'' Employee EducationITraining .. 0.00% - 0.00% - 0.00% ... 0.00% - 0.00% - o.OO%;:::ir~~~~~tWi~~~i\~M .. o.OO%I~1r:~;ll0i~:'i,~~~~m tJ' .. o.oo%~,\~r@~i\~"l?"'~ili~~~~~''"' - o.OO%<:~:':f!,,~:~~:1srrm~~~12] - o'oo%;;~~>>~~"-;;~~"ml\~,~~.'" 0; BUSiness "Travel 57 0.00% 29 0.00% 804 0.01% 11229 0.01% - 0.00% .. 0.00% ";~~~Th ~~i,;:,,:~.1fJf"~~" , .. 0.00% ~"'it~~f~t~; y~~,~ ~ - 0.00% ~J\mJrf..;t:f.W:1~m[~L:((f! " - ~ 0.00% "'\~~,~.,,",,;,~~;!lli~~~Rt~(', ~ .. 0'00% ,~,~i~!A :'};g!!!~~("=V,;~~~~~~I.~' "ii<'iiO,:S:Jx~' y~~ ,;<! ~ ~? ",'" .~". ~"": ,li 't< ~ ro", _. . 1 '''~/.~~I~ , ~"" ,,,,",Y::c<;, . ~. "~"!:'ii,,...~ /.,.~i~W. Dues & Publicatians _ 0.00% - 0,00% - 0.00% - 0.00% - 0.00% . 0.00% ,:~%:"1~'i;!!1ii\f''1~4:k . . - 0.00% i~1!rfi~L:,,"ji:l . " - 0.00% 3\~;";;,,:'",;;/ :;t'f<'(%lk, ., 0.00% :",,".?",~,,'w,W,0iill" - 000% ;':;H:iiI\;0ilHIT1f1f'~1!l1fil; Auto &Truck Expenses 512 0.02% - 0.00% 288 0.00% 374 0.00% 1,965 0.01% 2,024 0.01%,~,m;';*@m:gi!f. 2.,085 0.01o/,'\~~i":f;j,(l~it~~.: 2,147 0.01%:WJ!l!~'I\~,:(a.a1(t}~"," 2,212 o.Ol%:,~);~~";';o/f~)~:!~~\.' 2,278 0:01% "fi{'":JJu[{~dWjfj';~; ~ """"'''''''''-'-' """".. ","" .,,,. ,.."...,. ,5."" <,.". '" "'" ,<"" ,,,..,,, <.". ,"'''',...,. ~Olli '. ,,,...,, <2M\ ,,\il~". ,,,,,ml <,.. ..! ""'" <"" ~" ",,,. <"'. ~~ Intemal Job Cost Recovery _ 0.00% - 0.00% .. 0.00% .. 0.00% .. 0.00% '.. 0.00% ~;>>:~~d;~J",,~>,~Jf(#f1,,~qt - 0.00% %;ti{i~~~t~~lii!%~.~ "* .. 0.00% iJm~J9~:i..',~t(;jiV~,,~rd1~~ < .. 0.oo%11t~:~~Jl~~1[m!\~1t~l<I~",1:~~W" .. 0.00% ,~t;~;:1!~lf01~~f.~Z0;'E~~~1i ~ 4 Total FactoryOvemead 247,326 7.74% 408,437 8.58'10 446,643 5A2'1o 1,242,134 9.61'10 1,199,449 13.17% 2,126,801 13.86% ~J~~it~~'ll!itl~I.!ttl).f!l~ 2,262,631 13.65% ~1G;~13,6i~~!!lji:mHi~; 2,406,486 13.37%ili:1ft$~!!~~1'18~:~ll;:~;~~;"~::.'l!:a' 2,559,39213.19%m*mt~~~!~~~?llmtt1iJ,$;as~ 2,764,423 13.21% l"':"&l2gS;~1Ik"",.';,i\fi8!0i ~ ?1:.rll1rj~WJ.~lli~i~l ~,.~ \f0,m'PI~~illii0llimi!ill~J* " f,~~;;itJim~~cY"'d;ro'"ro "y~"t'~~ * 'A Jr>l~~ ~~ ',~f:~q "?!lg~ 1~rod~ ':::'1";m~{;;;~:Jh~>;~~;<lliW" wii Total Cost of Goods Sold 2275659 71.21% 3184870 66.89% 4961875 60.13% 9702344 76.08% 10091153 73.90% 11838619 17.11% '*li~*i#~~~II!lf.~~iH't'l, "~12687738 75.98% '.;{1;(d911ii1~)~~* " . 13639245 76.24% ::::~Rili'~1tdr\;":i:;" iii', 14455132 74.60%ll!jWti~1i.i8~ii;i'i!i!ll'~. 16483321 73.96% 0~1~"j$i'~'~i~~;';'.~""\ Gross Margln 920,162 28.79% 1,576,197 33.11'10 3,287,006 39.87% 3,221,099 24.92% 3,565,836 26.10% 3,615,017 22.89%llillijm0~~J,~:1~J~. ~ 4,010,862 24.02% :.1~,"'10;8~2Y';::;;if;Jll] : 4,455,265 24.76% i'ili!~~~26~~:[f"~~fl;&A~ 4,947,563 26.60% 1!i1~.~~171~~J.)ij!t:Mf;;Y~~Or. 6,450,224 26.04% ,.,('~, 5O:~24;llii1ifl.'w.jjQ'i,~ {:'S.L~H~WfN~~ill~.lt ~ ~Jg~ '~ i:r :t;~~;~~Y].~e'~~::: ~~ ~(1~:~{.~f~ri:~;~~f~; *iI;.ffi _ ~~</.~ :: ~~ ':~:'~ :t~~::t:v:~t"~~~lt!l~ ;, ~~ ~:'::"~;fJt~if~ ~~~m~.II~$ hly~"Jt;i~J.{lliiilllwWq~g:.,,,,,"]f;~ ..$f"-<> ",>;{1r.~'~",~?0'%;; ~'~'''':.1. '*~ ~~0.;',>':'J'''~!f".t;it;f'C~:<<<~''}~ ~ , < ~~ ~ ';V" ;-;;'~. ~i~?~ ~~:. , """ "d~':<.: ;B.~~L~.\: ~"W" "."'w ~.",*t~ W. - ^'" '" "',,"iW,;; ~~ " x<"'~' "'~v" """" l ,~);"~,, .~~~'" l1 .11< " ,,~"'~~~. Jr, m~tii:- , ,,~~~ Jr,', >:,.", ".",11; , Selling, General & Administrative if lli~1ii:!filltf.N~11~f!~~ ;f."" r~Jk~R~h~t"", ;~y;1,,:..~ ,,;0;, ~r,~'tr~~1mij!:::)w.~~~~; 7i[lk~ ~ ~,'1X:',. ~,~ .;>1;,,,' ,m ''',,; ~~ l:.i~'J.; ~m~1f,tJ1Emkf;R~Fillr~~~~ ~M~ ;.!;. ~ li'~ilVt@ " h"'.rllliEti1~;: ",."~,,,;r,~ v;>. ",,:::~.li~y. ""*!i~ "lfu~""_t ~.~" ~!f~ ' , _" :ii!~~J.f /.;x"" ';",,,::;;!:d~1H ~~ lli~41"i*,~ Salalies (From Personnel Schedule) 572,394 17.91% 832,131 17.48% 1,356,700 16.46% 1,561,763 12.08% 1,692,124 12.38% 1,548,375 10'07'~I~!~i~'i~;i.;49,:;I"tK~1Jr~,<ft\ \' 1,731,307 10.37% l:i~11~i91<(~I;""~:; 1,916,726 10.65%m"dH~5:~;~)~f:~~~~1~ 2,119,270 10.92% :':"ikO~~~!~~~"Nf~' 2,340,526 11.18% /';;~~~~i~~gm1,\1' Bonus ProvIsion 41,400 1.30% 36,072 0.76% 99,801 1.21% (36,788) -0.28% 87,945 0.64% 110,563 0.72% .;;,t\~~~~ht ::~,.~ 166,986 1.00% ."s"l:~S~;ifwt '!'~I:O'~ 179,945 1.00%'~'''ilf':(1i2,95~ri~~mm:~~I[~ 194,027 1.00% ;.,,',.{1;4,0821, '~:iltEk~3~ 209,335 1.00% '"1::q~)~i!5,tlq9,r:. ;::~1~t\lI1J~ 401KMatchProvislon 22,016 0.17% 21,950 0.16% 22,609 0.15% "Jrj{jl;j~!";~';1!1i9-Qj 28,666 0.17%;'<,;~W~lli~,~I'..,;~:,'1 ~ 31,090 0.17%1"0'''iili!n2;4~!ili;i:ii!~~:~~5,o/iJ 33,716 0.17% ;",>;{2,6:<.\1j'Z'c.jIl'l_ 36,563 0.17% ;~0;[jl{~I!tl7!l",";iJ;ii!_'I''; Payroll Taxes 62,637 1.96% 55,672 1.17% 90,571 1.10% 98,210 0.76% 110,322 0.81% 124,558 0.81 % , ::: ,(14,~~1.;_:"~1:_ ., 138,505 0.83% !ii:::mU~~;~4l:U"..,H,l' ~.B 153,338 0.85% "" [;[ {1~t8Pfrl;i~':i:M~~.' 169,542 0.87% '''." . , G16l20ijJ. :;;'..10" ~ 187,242 0.89% " ~ :~i~~~l'tQQF c; .;,~:r1."~0) Benefits-Medical 14,195 0.44% 24,920 0.52% 33,455 0.41% 39,106 0.30% 45,309 0.33% 58,484 0.38;' "..,,,,;~~~ji~~,):~i~~~ 67,150 0.40~i~.'"'f11 <~I~"i!~~I~J"~'i:;;.ii!4; ~ 76,732 0.43% .~!I~~~~9\~~l~wj'rmm~~!l~' 87,707 0.45% "~:, . ~(j191~':;f:,~1~i~tffi 100,284 0.48%11f"~~ ,~;2~.~;~~ii!!~2'5"ZI ';n1.~lifi Benefits-Olher - - - - 0.00% . 0.00% . o.oor,"..~ -,llim<<~.fd - 0.00r. ,,', '~7''-I"..."rl~ ~4. . 0.00% , f;{S. o. .-"".~. , .'.Og - 0.00% ", , '1"1 < .;,~:nil!lll . 000% ". . ,~ . " , 0'00% Marketing &Promotians 665 0.02% 8,361 0.18% 14,945 0.18% 15,571) -0.04% 256 0.00% 264 0.00% ",:~0~illi;f~f~ajl~~~J,~1~: 272 0.00% ',;:'::"~'I$~<,'f~L,..~,.~ 280 0.00% ,:'i~,.f,<!i:(ehi{[r;i~~ 288 0.00%., > . ,,-'{al '; "j;l'9m~ 297 O:OO%:}' <, .~lir~~\Li".i~~~:. Promotion-CustomerRebates - 0.00% . 0.00% 3,060 0.04% 414 0.00% - 0.00% - 0.00%, ':c,L!>j~"i....,,~...:slgiQ!lfo - 0.00% . 'w,::: ~~:'''::::f.~~ - 0.00% .. :""7:;:,~)/~'.' ll."QQ.11i - 0.00% ;..:>2Y.~. ,:.Il,QQ!l!i. - 0.00% , .?<::. :;:;;f;Q,il'!'ii. CPI P&L FORECAST.xls NuQuest .r~:, . Employee Recruiting 0.11% 141 0,00% 0.01% Auto Expenses 0.19% 13,881 0.29% 0.08% Bad Debts Expense 0.00% 10,488 0.22% 0.96% Donations & Charitable Giving 0.00% 2,748 0.06% 0.00% Dues & Publications 0.00% 75 0.00% 0.00% Conventions & Meetings 3,106 0,10% 240 0.01% - - 0.00% - - - Business Travel 13,346 0.42% 34,239 0.72% 10,726 57,247 0.44% 57,583 59,312 61,091 62,924 64,812 88,756 Entertainment Expense 1,655 0.05% 1,659 0.03% 1,791 788 0.01% 15.418 15,881 16,357 16,848 17,354 17,874 Outside Commissions Paid 1,327 0.04% 350 0.01% 500 - 0.00% 7,332 7,552 7,779 8,012 8,252 8,500 Professional Fees-Aud~ - 0.00% 675 0.00% 695 716 737 759 782 Professional Fees-Legal 5.474 8,553 0.00% (68) 0.00.% - - - Employee Education 7,673 3,442 1,895 0.01% - 0,00% - - Other Professional Fees 88,603 2.15% 3,418 0.07% 1,881 0.02% 4,061 0.03% 1,803 0.01% 1,857 1,913 1,970 2,029 2,090 Vending Income(Expense) 0.00% 0.00% - 0.00% 0.00% 0.00% - - Employee Recognition 7,236 0.23% 13,280 0.28% 29,891 0.36% 30,634 0.24% 37,163 0.27% 38,279 39,427 40,610 41,828 43,083 Office Supplies/Mlnor Equipment 5,596 0.18% 10,015 0.21% 18,498 0.22% 14,702 0.11% 15,270 0.11% 15,730 16,202 16,688 17,189 17,704 Office Equipment Rental 0.00% 0.00% 517 0.01% 2,607 0.02% 3,239 0.02% 9,448 0.06% 9,731 0.06% ; - 10,023 10,324 0.05% 10,634 0.05% Repairs & Maintenance - 0.00% 340 0.01% 920 0.01% 2,910 0.02% 427 0.00% 440 0.00% 453 0.00% 457 481 0.00% 495 0.00% Internally Produced Supplies - 0.00% 0.00% 32.413 0.39% 32,828 025% 15,249 0.11% 15,706 0.10% 16,177 0.10% 16,662 17,162 0.09% 17,677 0.08% . Aexo Management Fee 479,373 15.00% 451,800 9.49% 313,080 3.80% 247,168 1.91% 297,672 2.18% 244,491 1.59% 251,826 1.51% ' 259,381 267,162 1.38% 275,177 1.31% Telephone 1,648 0.05% 6,573 0.14% 1,638 0.02% 6.482 0.05% 7,445 0.05% 7,669 0.05% 7,899 0.05% . 8,136 8,380 0.04% 8,632 0.04% Depreciation 465 0.01% 1,251 0.03% 4,092 0.05% 4,711 0.04% 3,070 0.02% 3,618 0.02% 3,727 0.02% 3,838 3,953 0.02% 4,072 0.02% Insurance 1,418 0.04% - 0.00% - 0.00% - 0.00% - 0.00% 0.00% - 0.00% 0.00% - 0.00% Officer Ute Insurance 0.00% 0.00% - 0.00% 0.00% 0.00% - 0.00% 0.00% 0.00% 0.00% Office Rent 0.00% - 0.00% 517 0.01% - 0.00% 0.00% 0.00% 0.00% 0.00% - 0.00% Bank Service Fees - 0.00% 804 0.02% 13,815 0.17% 8,315 0.06% 15,178 0.11% 15,633 0.10% 16,102 0.10% 16,585 17,083 0.09% 17,595 0.08% Early Payment Discounts (18) 0.00% (282) -0.01% - 0.00% - 0.00% - 0.00% - 0.00% - 0.00% - 0.00% - 0.00% Mise - 0.00% 50,793 1.07% 32 0.00% (15,057) -0.12% 172 0.00% 177 0.00% 182 0.00% 188 193 0.00% 199 0.00% ' Sales Tax Paid 0.00% - 0.00% - 0.00% - 0.00% 0.00% 0.00% 0.00% Y . - .0.00% 0.00% Total S, G & A Expenses 1,284,675 40.20% 1,572,116 33.02% 2,105,443 25.54% 2,215,050 17.14% 2,571,020 18.82% 2,438,911 15.89% 16.33% 2,969,230 .16.67% 3,522,585 16.83% #nfll'~~1lf'" 'Pr._i~BiIr,jS _mR_~M"M!IIr'~Di\1l~~~.q1~j' No eratln Income Ex enses) Gain (Loss) on Fixed Assets - 0.00% 0.00% - 0.00% 194 0.00% 368 0.00% . - - Recoverles on Bad Debts - - Gustafson Bulldlng Income (Expense) - - - 0.00% - 0.00% - - Interest Income 90 0.00% 80 0.00% 0.00% 1,176 0.01% 342 0.00% . Other Income - 0.00% 0.00% 586 0.01% (3,132) -0.02% - 0.00% . - . Earnings of Subsidiary - Finance Charges Income (1,660) -C.05% (1,359) 3,248 9,403 371 6,800 7,004 7,214 7,431 7,653 Interest Expense (4.412) -C.14% {73,989} (67,512) (90,149) (87,295) (110,130) (113.434) (116,837) (120,342) (123,952) Other Expense . 0.00% - - Penalties & Fines (411) -C.Ol% Current Income Tax - 0.00% Non-Operating Income (Expense) (6,393) -C.20% ; fm;t~1l1lli~A! it~18llt'$.'!j;iWlf.~iI[6lfoz.' ;;l~lt~ CPI P&L FORECAST.xls Chaflenge Printing Inc. CONSOUDATED 26-Jul-04 2:58 PM ko.OOUO"'" ~..,. 'ji,', '1t'_.~. ~~__~-.~_",' ~~ _-.IllJIIIlIlIIiI_ ljaes-t-'nmi""Woucts 37,668,724 93.98% 37,805,569 91.45% 46,032,580 88.80% 49,749,898 85.51% 58,726,107 85.46% 67,540,500 66.72%,i\illlWa4"..@~3i1j~Ii1TIi1!t ~~ 17,420,926 87.41% '-~.0~~~t1~!::'i\lJ~~1~~! 85,163,018 87.77%1117~p9~'~Jr.Jl1lb~ " 92,181,927 88.00%:~:%q;,ail\1j~~1~1.NfiJq~ 99,782,935 88.23%I'illl;~il\8Q~i~::[i:iHi:Jm:!cllg Sales-ToCPIINU - 0.00% - 0.00% - 0.00% - 0.00% - 0.00% - 0.00%j,r<*8!'ilt\!i~~~!iiii(~ · - 0.00% o,lli)M1i&nifj,,'Ji,lffitpjM - 0.00% <:]jllli1~):d~lliiJji:" .'t - 0.00% ~~jjj,,':,,~i;/Ji1~IRlj . - o.OO%[4ffit.%\~~liili.iijgti,iil!l':. Sales-FromCPIINU - 0.00% - 0.00% - 0.00% 3,111,984 5.35% 5,065,552 7.37% 5,409,000 6.95% ~i~y,~Jt':~i~1Z ~ 5,679,450 6.41'/'IJ~~~;~~'~ilTh:iW'A 5,963,423 6.15% .~"2I{ill~~i&&4W~ ~:: ~ 8,261,594 5.98% 1~~,m:]!1P'ii~'~II~ 6,574,673 5.81% 1Ki.Jlti~J~I{q~@b~jp' . \EquipmentSalesRevenue 237,311 966,312 2,360,148 2,089,164 1,410,494 950,000 I!!l;,'%, ):~[t'~t!, ~ _ 978,500 ;llr*rir~' .1l","Y~ 1,007,855 {mmll;~@1I;llir4liM' 1,038,091HmgiY:,'j;N:;iJl-*[j~tm~m; 1,069,233 m.~o" :,."'iI1Ii,{!lrm\Th'f1;ili Freight&PoslageCharges 2,201,883 5.49% 2,494,n4 6.03% 3,159,807 6.10% 2,864,856 4.92% 3,079,518 4.48% 3,587,313 4.61% ';:;:1j15~lIoSrll~r~I~{i t~ 4,112,974 4.64%::ft~i~I~~:~II~l~14K11r'i' '.""'" .....~..". '.'"'''' .."'~..,.,'" ..",~,iit,..J OlherChargeslnvolced 268,261 0.67% 354,464 0.66% 572,516 1.10% 793,091 1.36%828,140 1.21% .803,566 1.03% ~!li"!l~i~~4'f01'ii!i''1'tJl~~ 843,744 0.95% :f~~[~;~7,,"_;:,;?i#:~ ~ 885,932 0.91% ~!illI~~l!t~gif;8rt~, 930,228 0.89% i~(~!~1i!9~~lt!H~'li,. 976,739 0.86% c1~~0~lI~~Ji#:;t;si~o/iI EanyPaymenlDiscounts 1293050\ -0.73% /279,860\ -0.68% /2853581 -0.55% 1431.3411 -0.74% "'92096\ -0.57% /407,183\ -O.52%-1.~i1I'frjfji,oj;j j"lli]Iif1~. I 1467352\ -0.53% rj(f~16GI!iJlll,;n;!~t o/iI /5140871 -053%mNN~lif4$l7!ii5w:0"~~ /555,6541 -0.53% 1:)l1!ii;!l1\111!;~W!ij1~;""",,,, 1600,5901 -0.53% ",;;'~j!Ii1I4!9.3111;"!;JV;i'J~1 ~~~~~ iA't}Jji'!mim!:~~t%~m~a~!~ r-lm'.Jitaml1!l1'h "Wa11iY~~llqr4i~~!~{~'tqq,qq;~ ffE&"~~1,V,i~tO,;PR~ r~li!,p,~~7!~~i1B1!~~. 'ill8.~J.i~j\lA.g!t~~ .,~lIJs5glfM:w,~1'J~~~~ illE1!1Zl9Aq:~t~ilii.:;d!l9SIQll....Xi ~':;ji~f~~8;111'tiQiii~m~ !fJL~!!il!:l_fgl4gq~ [,*7~'i6iIl71%W)O)";m,Wiii,~1~'!lqtmr~~.m\JJ!!Q;'&, "ii~i~13l~6~tl;,mi.1f::llfI"~~ (~~JtI~~)f)!~'W~@I~~~~~ ~~fi3~:;;~m~~~f1Jkf~~1 ~~.~~j~~jlill~;;B!~ft~ ~il~~~Y;~~;0%.frill~b~*i*II;m~:~ ~'f~,f~~al~i~a~(I~*i"i ". I Cost of Goods Sold lli~ltdm~"@'f~iliffi\~1~f1i ~E~mliJ~ltl~tf.;4~ili1i~~ W.!M/III~~~3.:~~;r~~](~~_ ~~'~~tZ?t~mw~,;w .~.~ ei~t~24~'trl.llliB ;~~~~t~~~.~~;t~;jx ~i':~ l' ~~S;irfu~;~~1>f.1~~~~4rrf.~4:~l'i, >~t~4~!~':n,;ilit:~~~IT~~E r~t ~J>>;Pt~~iTfTI~~~"ftr ~ j-dt. ~}J.iit~'&[%&r~tW~~~~>E _~_wr",_~.l,,'il%lil%.~ !!11"'"&il';<~""~"I,,'w . 1[~."f"~;I'~"" ""Qijilf,v,:w&Im2!, ~~"iWmHjfAJI'm",;t,'".t:l,wl' ',,' Fffl~!"""ff!f:i\,8el;tll.\il!:' "P';1"''''8iU~%.'jjili!4!''L,". , ~.&W':J~%WSl>>la~~{t~~~~ ~ >:<.t:-><w.x,u",>w*$l"'>>>: IT ~ >l ....,~"'>>i'!i".,x"';o:xr,?,r",:~;ruml( '" " ;>>..1l:~'" '0.?i>>:,,..t,m~"~ "'" t@!~W.if,~'" <;~$;;.w.%~o';; , xAfu!Jmt"''''''=:ili~mt,''.,,,:,.,,,,iliill.j,< ~" ~ ~,~, I~ ~k<<~~9[ttt.iC~~t!lit '7~ ~~:'tr~f'f~~;ru~4~1!t~rmft ~tl~~~~I;t;~f~~ 1:~~]t7t~~I~lff~~%t ~ '~~~~::JBI~;:m~~~lli~ It Matertals-Paper 9,354,710 23.34% 8,406,844 20.34% 9,595,149 18.51% 11,405,976 19.61% 13,981,82'3 20.'35% 16,533,724 21.23% :~I~;!i!t'(r1;;:-:?.itI,~; 18,866,787 21.10%lkJj2'1~t~~~L'f!l\11~:9i1 20,416,516 21.04% fllil4j~;iJllfk1111:~ls~'1' 22,009,085 21.01% ~!i?~2~}J;~"~liI~~,1 23,729,754 20.98% .i~it12\l,!l~PU.1"f,:<,,* Matertals-lnk - 0.00% '383,796 0.93% 517,795 1.00% 1,086,815 1.87% 1,088,992 1.58% 1,248,603 1.80% "'ll(j!~!l;~~);l'W1~lUll, J~ 1.415,667 1.60%l!ffii~~:q~i:Ntll~P 1,547,316 1.59% $;jlliW~1~i\Jt!91:T~~. " 1,668,003 1.59% ;~~I'!\{(129~Ili'i!tE"lk ; 1,798,376 1.59% 'iI:';j~&t?O,~l!~i:i:1r!ltt' " Matertals-Coatings - 0.00% 113,081 0.27% 217.733 0.42% 606,240 1.04% 480,749 0.70% 553,807 0.71% 'r!'~1Jl.QJ!JF>:1f1~q' 627,570 0'71%~ii;,*0lii[3i'ZJla)alll~' 685,249 0.71% m~I!t..~$l:1;r;" I 738,707 0.71% 'Bi'];1l53;4~Y"~~;;l*.. 796,479 0.70%I'F!':~tl~K$1;~1~'8b~ii ~ Matertals-Proofing - 0.00% 344,167 0.83% 547,474 1.06% 445,311 0.17% 433,ne 0.63% 491,160 0.63% 3~~Jm7j~~t~~~~'l,~'{g 581,227 0.63% C:~1ill\l:~,~~ill:llifl~ :' , 614,771 0.63% .ITI'(~~~43,jjf0"%ii.: 662.695 0.63% ~~t!'J.~t:~2.'t)?'m1~ft~ 714,411 0.63%[!!h',~~~ii'?nai1W.~~~!t:~ Matertals-Plates - 0.00% 308,909 0.75% 765,655 1.48% 1,161,059 2.00% 1,346,349 1.96% 1,541,730 1.98%I:llIm~Q~>>.i1).1:ff;~~ 1,742,443 1.97%!:~t\N:lj!QQ.7:t4)1if,~iL.~ 1,904,593 1.96% ):,]r,152!ii~L'fu"li!~\l" 2,053,140 1.96% 'lii0K4,~:54~l~~~m.$ 2,213,594 1.96% 'j;~~g(jfll4\jJ:';lW1e2 ' Materials-SpecialityUVStock .. 0.00% 17j628 0.04% 60 0.00% 360 0.00% 412,651 0.60% .. o.oo%'illmNtk~~,~~q~~1i}~r[~~~J?9' .. 0.00% ~~tit~~~Wd~j!Jt;~~}tt ~~ .. 0.00% .~1r"i~~4:~~~.r.~ilt; ~ - 0.00% <J~MW0~~r~~ i~;5]1~i .. 0.00% Z~0i~ill~~~~'!&-161 Matertals-Other 440,527 1.10% 535,947 1.30% 727,659 1.40% 1,065,067 1.83% 1,766,206 2.57% 2,001,017 2.57./,I~[~"~,.r-illtill 2,275,3'35 2.57%r,4~\'WW~Jm~iigl,/rg, 2,492,158 2.57% .!J'.61~t~i;tf. 2,666,438 2.58% 11{1~8ar~,;t.ffi '2,896,099 2.58% ~[tJl?jl~;~1!it.;~"&l InvenloryValuationAdjustment 207,905 0.52% (31,603) -0.08% (37,414) -0.07% - 0.00% - 0.00% - 0.00%r#~lRm;:'1"1"'A"lli!JF.'i!i~1 - 0.00%1!1~:r:'*~tl;" ;,}1J ,0ji i - 0.00% ,:; ;0'1Wf::ew"@".,iil, - 0.00% .tt;lt'""*;~i';~;4iN~~:"v. - 0.00% j~~ll~,(Jlif4ri'g:;l%ffi1f% 'o/l Purchase Discounts/Allowances (181,701) -0.46% (192,628) -0.47% (237,182) -0.46% (278,085) -0.48% (353,228) -0.51% (378,742) -0.49% 111'1:ftl:ld,!~B~~~~f"'UR1~1'f& (432,681) -0.49% r.it~W815~;ll3g~:,%~~,t,,~, (473,642) -0.49% : ~~=ID;,~Il~'ll:0XFJ!I (510,570) -0.49% ~ml'!t1{$6',\l2a~1~; " .., (550,433) -0.49% '{fTItfh;'~9i86l!1'j,J'",. Scrap Sales (60,012) -0.15% (92,158) -0.22% (38,498) -0.07% (59,808) -0.10% (90,804) -0.13% (102,267) -0.13% J,;;fGl~J~~3~?,;;A1~. (115,472) -O.13%$.T~'3~g~,?,:"A,~!l:~~~ (126,604) -O.13%.0II$~~:i!l;~aJg~q/~'~ (136,472) -0.13% Th.~'l~~6'Z5::JJim;1t: rg.~~ (147,115) -O.13%'.~~1!l19;~lji:li:~~ Purchase Rebates (752,937) -1.66% (654,651) -1.58% (696,331) -1.34% (780,853) -1.34% (934,634) -1.36% (1,054,654) -1.35% :1~;:1;!,~,tQ3~~11'1!~.~~ w (1,203,878) _1.36%~t~ijrm~~;~it~l1fb.1!<!I"'i~I!l. (1 ,'319,6oo} -1.36% ~~~~~I~J01ml.; il1 ;t~ (1,422,453) -1.36% frZ1l~Il:5,~'1~ri: , ,,~: (1,533,411) -1.36% :1l~~~~~~~~V~!~PI. ; Cost of Equip. sales lMiscVdorCredltS - 0.00% 808,141 1.47% 1,609,245 3.10% 1,351,585 2.32% 894,949 1.30% 598,165 O.17%m!;tl~~:;E~I"Hj(~;~:. 621.348 0.7o%m!:ii~!~3,1~i:rH!llitl. 639,988 0.66%r~1~~~~~~\!;:~Ii:Lfl 659,188 0.83%'i.ll!!ifq~i!;l~~' 878,963 0.60%ft~;riW.i~{'~'I~J1~\~~'i:~ I Outside Pnnting-From NuQuest - 0.00% - 0.00% - 0.00% (O) 0.00% - 0.00% - 0.00% 1ill~:;j'Y~W;;i'ii;d;iiliA';'\'i!L - 0.00% d ill~~.]"Iill~ill"JI~,w - 0.00% 1.;~I~I€:illf;i,!!:~+1,;Wi~s!!'JJ;'!! -. 0.00% t~iJ1.:;jill.~!Wit1~"I~"" - 0.00% ~~~Jl'''jf;'t~T'GB;;':itf;1 ~1 OutsidePrtnting-O\her 522,17'3 1.30% 483,658 1.17% 842,444 1.63% 51,527 0.09% 1,767,339 2.57% 1,991,362 2.56%lil~l~~4l!12:3)jt.i~~1~h 2,270,944 2.58%:/lif.R9J~~t~?;;!t~ 2,489,888 2.57%~1ikt~~~.~I\L~t~~9,~~ 2,663,944 2.56%~t~m~~~\Q~iI'lff. ~'~ 2,893,268 2.56%~~..!f~~~~1j:"f'ik'~~" Outside Services 2,327,316 5.81% 1,994,291 4.82% 2,624,185 5.06% 4,446,507 7.64% 4,422,817 6.44% 3,712,720 4.n% 0<[f!OOitlt,!lBit$:i!tR 4,232,042 4.78% "j~(!1 "'~~~&, 8.'10 ,'i'I$\llli 4,637,922 4.78% f;'\fJf~5,;l!lil"lli'~f;:;'e'1l~ 4,999,430 4.77% F::rl~:!.':~~t'fJH;~li. ~ 5,389,461 4.77% ,,',*P'(pso;~~.1\~;::t"~mi -..,00...... ",,000' ~.,,' '"'''''' "",. '''.'''' ~.... "''''" ..00" '".''''l''''' '".''' ~""' ~,~ . "'"'' ~.OO"'~. "'.""l ~"'" ,~: ~~ "'."" ~.OO' ~1I-.1 "'.""> ~.... ~il8l~ ; Adjustmentforlnventortes 421676 1.05% 23,593 0.06% /665749\ -1.28% /696143i -1.20% /201295\ -0.29% /810rn -0.10% fll&~r~~1llltNr!itllJilji 49980 0.06% .,1mIH~o.'il':qa)lt.;;;,~ij;mjji\ 55740 0.06% ;)'1f;0~le:t\li~,. 60067 0.06% WlH'ttfiff(itll2'tx,mM'illtw!s" Wl 84699 0.06% ,1WJ~~@le3lt;Jfg~,"B,~t'l\. Total Materials 12,226,594 30.50% 12,208,778 29.53% 15,727,368 30.34% 19,756,715 33.96% 24,971,629 36.34% 2"1,005,8.75 34.67% ;~i~~I'!jl~I;414~6ilt01+i~~I;IL:G~ 30,679,626 34.64% .~a.6[~;Z~!#Jill:~~!i~ 33,505,214 34.53% ';L~$'~~i~~81I.ft:i~91~1~ 36,087,515 34.45% ~~2;582;~02lfiillIfJ. 38,8.75,492 34.37%~i,I!Il~i787i8~!0rill;jT4 3 ~~_+~;j~~~wf(l~~~ ~~: '!~}!J.:~f~~~WAf~~II:;~ l~ ~~~illillltJ~ti~~r~lli~~ v ~1~t~?lt~JP;1~~j~l~ %\. "~~;i01f1ll~~~~~0~ '"'%~ m;;"~"'.-'~~'11~il~ "~""{illl"",'t\~'",0,'1Htt, , .-iir;"""'';;~.llif!!,i · i:i1~!L""nji:i~iT0aJl. ,;j.~J.N1illi..tl;~W.. a "''lliA.'''liiN!illtirlil *'., . ~~~~~~~7&~,..~!f~ ~~ill~~~~.g,<xx,,,)~w~011immt ;'<>:,1,~"~&i;lliJ;ill~ ~%.? '" >:;mw~~iITj(~~ 0tf~:Wtf.jlt ~ %.\t~1ftt~0;i&f~~t;"rllE l,;,x;lr~'yf ~1W~:';>~*'?~ ~ ~ ~ ,i.H~~f0[~1WtJmi~if:0~1i~@i ); ~" >~ill ~JM ill ;1tV''''>> !l:!:}fW..xlf':'; ~ ",'" f..~*t"l'" xw'" >W"~W;.':<>l'1;"'~&.i;~:= W'~~)t';:f,"'" ~'1ll1~ms&$ :1') ,,< _l?;J ~~ ,,,~J~,,J,,,A"%.";->>' ,tt~~:.> ~ti~ DireclLaborWages 9,420,517 23.50% 6,419,904 15.53% 6,915,870 13.34% 8,002,521 13.76% 8,835,993 12.66% 10,794,534 1'3.86% .~~~jl~i':;i9~)l'1~J,l!t~'~ 11,852,470 13.38% ;:,~~iQ~iE~'~~jll 12.775,661 13.17% .l@mIi~l!1i~~i;f~.I" 13,672,098 13.05% ~i!t~~'~;PJj~",t; ".JI 14,532,561 12.94% (.;t~lfl}ifm~I~~ Overtime-Direct labor 512,321 1.28% 402,944 0.97% 517,408 1.00% 559,642 0.96% 739,789 1.08% 733,201 0.94% l;^!!",!!(5$!!i;iI:i1~liLliYci 777,193 0.88% "'nfi~1l![:a},0!",jf.,g 823,825 0.85% ~~{~~~5\t2lt~@,,.p~~.."' 873,254 0.83% ;~f1;i.l~29}t1j'~' " 925,649 0.82% m!L~~,l~~,~!!,$J.~tJ", .' Bene1its-Medical 370,722 0.92% 385,393 0.93% 438,686 0.85% 568,023 0.98% 683,082 0.99% 872,582 1.12% ~~'tl11111~J;1!lrri~~.I~. 1,023,619 1.16% J~~1~,Q~~~I1t'I' 1,178,495 1.21% .rJ[4~i!l:Z;(ll!lliW~f&\$11' 1,346,896 1.29% l!r7:t~~~ilt01;ri~'(:~' 1,539,472 1.38% 'l;r'@;f~2~16}i;;;.~., ; Benefits-Olher 42,306 0.11% - 0.00% - 0.00% - 0.00% - 0.00% 53,990 0.07%f1";~1,IlJi1qJ'!lj';:!1\1;O", 63,811 0.07%#i"~w.!!li1!~f~J":"!!,,tzf&l!"~ 73,345 0.08% ,~;~~@~Z~rj&t!iSt1~'11~ 83,824 0.08%;:rr'l;,.'~~i~.g7"~\ $I 95,802 0.08%1~;1~1{j~:t1,'j){9t1!1i.'i':'b'I1;.. Payroll Taxes 741,164 1.85% 533,419 1.29% 583,429 1.13% 680,160 1.17% n2,128 1.12% 934,286 1.20% j'tB~~~~?'l;;r:J!1. 1,019,312 1.15% i:jti!I.l~~;g.~~.i'!"::~ lfl 1,098,707 1.13% ':lii~f7\l;a9,4r~!lmi1~!i'f9. 1,175,800 1.12% ffl~i?:\bS4 ~j!~' ill' 1,258,400 1.11% ,~iij:~t~g.~o:)J1i;:~; " ContmctLabo/ 190,591 0.48% 115,696 0.28% 133,542 0.26% 209,309 0.36% 638,333 0.93% 459,687 0.59% ;:::m;ffi~'!lJij}ljhSilllillil.~ 487,268 0.55% "'0i~117458~J,irit': .Iii; 516,504 0.53% .jjiil1l'l.'t~9';!l\la~lli'~!!ill , 547,495 0.52% ~'wm"'L~Q~ ~,tt 580,344 0.51% :.",1if R~Ql"4~i'<^ i Adjustment for Inventortes (RWIWIPIFG) 23627 0.06% 127049 0.31% 170260\ -0.14% 195033\ -0.16% (18448\ -0.03% 1124375\ -0.16% ;~,~ftw~2am:!\\~t!. <.. 1131 681\ -0.15% : i;\f~~,~JI~11I 1137,476) -0.14% .m l'\\m5%~li8J!. /142 643\ -0.14% ~il!ii~.z!l1:fi::~~~ "l%' /1484421 -0.13% !ill[1~i~X~!1!J;i I, .. , Total labor Costs 11,301,248. 28..19% 7,984,405 19.31% 8,518.,655 16.43% 9.924,622 17.06% 11,550,857 16.95% 13,723,905 17.62% !~~I\~~~!'tAl,';m:j:!JI'l 'hi 15,091,794 17.04% ;i:I~11!~lrl~I"lt,~lWi~r~i';;~~~1~~I'. 16,329,062 16.8.3% L!i!if~i,~I)!]Ij!i!'.(. O:~ 17,556,524 16.76% \i~{~"2'.~~I4(~!~fi~ 18,88.3,787 16.70% ~~il~~~;r~~lr~,.$~)'%7t#!I;~[t'1!~ i"'1@g,.,~=,,,,!,@" I "'''~w,,,,,,,,~,,",j&,."." '* ~'~1~1'&l1r;"'''E',,*1l ",i'jii!W~it\?l''''1&M:~,~.;rlt iiHlwm!i."""j:n;~'!!!GG 1II.=IlSBm'< ~mi1'l%~"",-,,wflE;~~ $. 't~!h mrJ 2;;~W::-: dh'!:li '!.,;(jp ~il!',1 '"*]/iP, ,t '"i:?J d>!;::r-" "'~0~!f: ~~ rt\iilllij1,Rr,~V~] filit;~tlF~f,~ 'i,. T@llipij;i"\~iil\,r,*~~" i;i[@~;JW1f...bd!" . :~';J1~ ~ ~ r:.~..>>=t:0lf@:? ..:;~:i;;:";" >;S;\'?lM'.li~ 6 ""vae1m<;> '>;$ '~"~'~'7.?::;:>>>'l;""-:OI""~"@?'I^ "'~tj'<.l",,~, ~~%"";~;':-:~:-:1:i!~,J1^ , ~ v"'" ~'" "', :-:, ~ :w ~*11;;m!~':-: W"f"i>:-: ;:::4:J~%~l <<- :<l;,,!si""'~/. ~^"'",>lli&:"l,~:%! l:~>>:; ~ ifiWI v ,w,w, h d!.:~_ '" li01l?',?:-:\~, ""~~ li-;s, !:>!!:i.'i'fb'liH @f:1 rRl:~ ~ il!~~'1b%~ '";i;:-: J::;: ~~~~m.-A ~ >~ffi: ",,~1 mi , ""v :rt!t'l_t~ om ~~ ~ltf.J 1- v ~ >SO . ..l!%>>m'AA!ft~" "li "'~ 4*' m>l' '" ~~*" ~~,,;n; m:.;". wxx;""'ill~@t~0.i:~~ ';;~~?t~ ~ ;1f~'>i&'1;fif~*~~~'W~^"},,~,;; ,tik!&!i:i}l>kz.1mY.:Mw21l<\\~l" ~r~ llit'2~ltiii"~;j.~~j!;1~r;1S" i% ~~ ~~0/Lt.l~~r~;;~f:{,~~IThtJ0.~K't, IndirecllaborWages - 0.00% 2,358,298 5.70% 2,511,789 4.65% 3,301,018 5.67% 3,648,722 5.31% 4,091,891 5.25% .~.;"'J:ti~i~ti!!f.lrjf~c rJ 4,500,613 5.08% ~t;;ililf11~~i711f~.; 4,854,028 5.00% ~l~I!I~[$i91111.:r:~. 5,194,572 4.96% ;iii.!~~}8,,(". 5,559,331 4.92% !\W~(~~~!:f>!f:;i~7r .~~ Overtime-Indirect labor - 0.00% 45,117 0.11% 42,257 0.08% 63,631 0.11% 40,813 0.06% 35,456 0.05% ~~~,:;,\'tIti~~~l:f,iJir;;.'ii ,~ 37,583 0.04% 1~~!~~~~;~~}i:l1lf1f?1!J 39,838 0.04'/<l1tl;~~551i1r:*~Qj},0/4 42,229 0.04% l~illl&!~tt~~}:;;1;i,::;,,11J 44,762 0.04% 'm~I8!l'(fl'?J14n<.';~ " Benefits-Medical - 0.00% 102,919 0.25% 149,244 0.29% 209,969 0.'36% 263,535 0.38% 310,512 0.40% ~j[t;bt~?i~7~!ill"JfiPi1o.\""~~ 364,633 0.41% ~"~~fl!!I!lf~~I,d'i1rl," 419,952 0.43% '~:hQg'~1~L:,11"1 479,958 0.46% ~iiill"~uilll,'fu1'. 548,572 0.49% 'd~iX~pt~~~;:~~,." ~ Benefrts-Olher - 0.00% - 0.00% - 0.00% - 0.00% - 0.00% 18,661 0.02% ~1~@!!.~11;~:B,!Mil1Y~ 21,966 0.02% ,:.;1r\ffi{3;~i'\il"~.""':Il!11 25,351 0.03% f0Hllit~~~jWjm:"r~~ 28,972 0.03% 1;"1ii&hl~~20},!iit';;:.1i[~ 33,112 0.03% ,!m~~7,'r~~~1,':~':&;l~Il!~ ' Payroll Taxes - 0.00% 174,846 0.42% 190,642 0.37% 251,169 0.43% 281,091 0.41% 336.604 0.43% f;ir]~{q5.,~~X~m:if~~Jj 387,053 0.44% d)i:'::~~~ Xp'i"t:t4; I 417,446 0.43% Rlltjr2Qi~g~il.1:~ ~ 448,733 0.43% .jl:."g~iMillr..titJm~?~ ~ 478,102 0.42% :'Nf!;"(a1~691fC:"tt;'if~~ Insurance 76,813 0.19% 119,506 0.29% 146,283 0.28% 209,281 0.36% 309,983 0.45% 413,013 0.53% ~;~ffi~~t~gjl~!i;~il:~ 454,314 0.51% Jl'~~}~lii1;1 ft~:I::"f1~~lfj;.; 499,748 0.52% ;~~;J,)f4~~a;~ii!~~.'" ~ 549,720 0.52% ;M~t%1~,~'t,&~~t"&lt 604,692 0.53% jirii@1l~~~t;:;J;~lr~ Depreciation 929,567 2.32% 1,116,469 2.70% 1,143,154 2.21% 1,168,896 2.01% 1,'398,018 2.0'3% 1,305,885 1.68% !8i~d:;g2~'!f~a:~i;l\I~1B!lj'f~. 1,266,558 1.43% :ili"::,f3!!~~7!dH~::3J ,.',. 1,326,557 1.37% :,:~~(<ij~9j~l;f'0~'"Jl.~ 1,366,557 1.32% ..ljjl!lJll!6!!{D9!tlN~\:j;.~~' 1,446,557 1.28% iJ~'10;;~~.l~~~111r:~;:tiiiJX~~fJ Rent 519,353 1.30% 787,542 1.90% 1,195,915 2.31% 1,812,438 3.12% 2,063,666 3.00% 2,141,553 2.75% ;::;f~ '~~~\1i'.;:, ~ 2,205,800 2.49% ,:)l"):,iIl2~74 ' io;i;~;.,,~, 2,271,974 2.34% ;"~\l~9l'!}71U;:L,~,r~\Il!" 2,340,133 2.23% r::':~lllj~~i,!i';tiim 2,410,337 2.13% iitu,mDi,lAQi~04I"'li:~~'1B~ Minor Equipment 43,629 0.11% 17,404 0.04% 11.589 0.02% 50,224 0.09% 41,617 0.06% 44,817 0.06%;t.0;,t3&~'l[~R%?'tl. 46,223 0.05%;;;J:",,!M~~1l)~"~;i AI~ 47,610 0.05'lL,;0"tii!i.8'~;;1;:!~,f1l 49,038 0.05% ;{~:!f;;pji,t~~!!~:;m;~3~",Q 50,509 0.04%0!,jLk:;~1tl4't~:t:~;fu~~~ Repai/s & Maintenance 550,558 1.37% 667,278 1.61% 806,903 1.56% 818,258 1.41~ 781,542 1.14;', 953,353 1.22:", Jil,:;~~[1~1Ih1;~~Jtkl;'!\::" ': : 1,048,438 1.18~ ,,~~~~~il~~?!:J~~11l 1,130,716 1.17;" ;~li~JII~E~~~I!if 1,210,044 1.18;' ~~~~Il~!}}:rt~~,tl 1,295,016 1.15% illi1~i~l~rl {t~,!I~ Supplies 706,307 1.76% 395,859 0.96% 396,941 o.n% 522,372 0.90~ 512,147 0.75~ 654,101 O.72V, ;2[;~51l\l64Y;;~jlP", 618,'337 0.70V. :'m(fl!:ji(~h~m1,~!~~!t,~Jt,f~ 666,108 0.69~ ,~1::t~~(1iI21'Th]'li,~, ", 712,855 0.68~ mimm:'~l~1;.'>5d'~~1 762,954 0.67% ';'I"'J?~,(sri!ta~~I~J"Jl. Supplies-Press Blankets _ 0.00% 49,846 0.12% 191,664 0.37% 274,021 0.47% 158,382 0.23% 242,632 0.31%~"b.J~~?~~';1~~,p1, 267,679 0.30% ,,'!ffi[f12~JllI:7Xf~'1t1f1;~,1 289,000 o.30%,.,,)~~~~l~0!''\.i*''~' ~ 309,270 0.30% :~!~~~,'t9:;;jjil'iti;.Q;~ 330,970 0.29'/'"""~"!(~;lt~Y;'%~:::~il" Supplies-PressSolutlons _ 0.00% 36,872 0.09% 76,707 0.15% 93,514 0.16% 108,082 0.15% 130,682 0.17% :;;1JJ!~~jf,\!;9.QJ~~~ 144,172 0.16% 1~';'!'ii!jj~~~~j,*;2:!!f"~ 155,658 0.16% }"~jl~1;rte~f0\mr~~ 166,573 0.16% ;;=lll,911~~i~mi' 178,281 0.16% ""~%'[f(j:tttee~l\~m~~~, W& Supplles-lnternalProducecl 52,822 0.13% 56,806 0.14% 63,463 0.12% 96,639 0.17% 78,807 0.11% 99,439 0.13%I!H}';1,fi~jl,l$JJ(;,'f.l~tll'i,~.:' 102,422 0.12% ~?~~'Ii!1.~~~~illl'lli;I1~~1 105.495 0.11% :);':&1~\'JI!;..I,;;~:;!~I' -: 108,660 0.10% :;t~;~t~,~~,~r~~'t~ 111,919 0.10% ::J!~~t,f:{$,r"i~!U'!rslr:f~~.,,'" FacloryEquipmentRenla1 1,418,398 3.54% 1,274,239 3.08% 1,750,206 3.38% 2,059,915 3.54% 2,108,513 3.07% 2,697,963 3.46%I~]1t\~81!J~!i!ll;~t~lif 6, 4,166,789 4.73% 't~~~!i:q~~li;!!~5i~1 '3,981,599 4.10% t,II't1~,9j\'~rr:i'l, ~ 4,000,957 3.82% ,;:[~1,',jl,i~~),I~!~~~L' 4,169,957 3.69% .\'.,{4~~OO~~f~1"1;;," , FaclolYUtili1ies 243,976 0.81% 242,055 0.59% 294,509 0.57% 256,671 0.44% 262,508 0.38% 270,383 0.35%1:L'!)~ill~It!!R~,,~':f.;'~" '1,053,142 1.19% :mil~21:Z5~.r:tt;:~1~L, 1,064,736 1.12%;'2"'~~q~).rX~V!~L 1,117,278 1.07%11~'f~~..giP!Jg),i!!~.R~ 1,150,796 1.02%'Jj;,J~~f~.a,~t!~~,,!~' Mobile Cammunications - 0.00% 5,639 '0.01% 5,070 0.01% 6,220 0.01% 5,908 0.01% 6,085 0.01% Il.i,it,J,&.!i~:7l~0~i!; <~, ,. 6,268 0.01% r\;i!i\l1IIi'1~~~h:mi?!~f, 6,456 0.01% ;J~~l!flli1i111~1, ,;",,;~. 8,649 0.01% ldi' %i~'illj!{194J:t~t:ga' "II 8,849 0.01% !~tg.%::,.;V't~~~;l irJ~." !l'<< Rubbish & Waste Removal 60,049 0.15% 61,180 0.15% 56,858 0.11% 65,752 0.11% 82,582 0.12% 65,039 0.11%l:t:::f~&!(2!~1l.j:b~W~61 87,590 0.10%1:i1;n!@'~:551\f);J;'~;:pJ~fp% 90,218 0.09% 'wi!~~~!.!&k~~,,, 92,924 0.09% '(Ji1i1<Z:7Q~*':# ' . 95,712 0.08% '~~:;~~i,t~ltfi,(lj;.;l~f :f:r.~ Freight & Postage Charges 2,046,654 5.11% 2,249,048 5.44% 2,943,634 5.68% 2,885,000 4.92% 2,916,932 4.24% 3,395,087 4.36% .i*1~7~{\t5~~~im.~ 3,890,909 4.39%!l;~~;:~~9lll~J,r?~~)1\!1! 4,280,000 4.41%'";'!:!I~.~'i);[i;j "'. 4,627,757 4.42% }W,1!I!li~!r~f,';)l$"'" 5.046,105 4.48%~~!,\!'[{4~~~~~V~\:iWii~"I Employee Reauiting 57273 0.14% 805 0.00% - 0.00% - 0.00% - 0.00% - 0.00% ~y,;;..)iI~!Jf[j\\),~""m~.ililiP.!'l ~ - 0.00%" '}ii:trillf)1Wifi!,,]jj!II"'/QIll - 0.00% %!f[;illiit;J;;&:?]~.&4 "JOB - 0.00% ';1 '0t;Wi'!!ii.i~!'~':,W >' - o.oOo/cH;I;[(I);>i!"'.'~~~~t[tr'l:W~~ Emplayee EducatiorVTraining 1:444 0.00% 13,183 0.03% 668 0.00% 5,956 0.01% 3,943 0.01% 4,061 0.01% ;,fu~ils'~'t1i1~~~1l " ~ 4,183 0.00% :1f'~1@~;1rli ~ '": *' 4,308 0.00% ill ';]!Mf\i!2~ljW:Th~,":' 4,43a 0.00% ~.~u4~~t.;~~~~~ ~ 4,571 0.00% [,<,~~;';r~fu33j:J!1,~~~ ~~ ,.... ......,,, '-'" '""" "-"" .."" '.m OM' .", .."" ,-"" 0"'" l!-"'~ ""~'" , '.'" .m" ~_I '.'" .."" ;.'''''''"'''11<1''' "'" .."''' .....I'll!;. '<If .. '.,", '.""', -'l,_, -',,~ Dues & Publications 1,782 0.00% 236 0.00% 1,796 0.00% 1,894 0.00% 1,148 0.00% 1,182 0.00% :~I~l~~~l~}~~""JI' 1.217 0.00%101';j?~~.J';!.a,~{~;;;;;~~,flti! ~ 1.254 0.00% ~ :t'Jiill;~'{~~l;~~ ::_~ 1,292 0.00% '0tii~~I~)~~~~lil'_: 1,330 0.00% ::~Jt'>~'fjjlB;'::~~.)~ ., Auto &TlUck Expenses 53,956 0.1'3% 56,711 0.14% 61,659 0.12% 76,183 0.13% 75,303 0.11% n,582 0.10%.:J1i!:'~'!t~~Jit~1Jl)::t~;"' 79,889 0.09% f"tZ,,:;'~~.2,fK1ii']", . ' 82,266 0.08% ;;",.m,{~'3~7lf(;i:~. 84,754 0.08% :<mWwt!!,I~~~l!.1r~[~ 87,297 0.08% ';;;firf'" kj!_:),~:~:~r ;,. AdjustmenlforWIP-FacloryOvemead (274,842) -0.69% (130,136) -0.31% (123,021) -0.24% (189,202) -0.29% /57,n8\1 0.08% .(90,531) -0.12% ",\lj~t~Zji'<1 ' ..(93,247) -O.11%i[4jm:;:;j:~t011;;:;;:i~"" (96,044) -0.10% ~;'';~~i't9t",.~,f;~ ~ .(98,92~1 -0.09% .irrf:~i~!~~I~"0:~~.J (101,893) -O.09J.~{~~~L:~;~I~l~i!1~~ Internal Job Cost Recovery _ 0.00% (120440\ -0.29% 1161,054\ -0.31% 1195,026i -0.34% 175,098 -0.25% 1210,085) -0.27% <M."'3498Z~,,!""1g; /216388\ -0.24% 2im!mffi'6,~a(IT'.;" ~ ~ /222880\ -0.23% "fl(ilt"llifu6i4ll2s'^, ;~_ /229566\ -0.22% """ i,'h5i6e6J'Y1'ii:t~ 1236,4531 -O.21.1~~mK~;:5.aJ:1ill~Th~1~~~~%, Total Factory Overhead 6,493,751 16.20% 9,589,656 23.20% 11,767,359 22.70% 13,848,364 23.80% 15,030,526 21.8.7% 16,932,299 21.74% (;1~~,,~~i~9ill,u~lt~~&~~1:;;':*f~~i,$Ii, 20,475,267 23.12% ;~f~;;~~l~~l.tt";r!J.f'~~.. 21,468.,725 22.13% ,:i:W~(llJ!,~~91:;'f.~_ 22,640,401 21.61% '1!1~'i!3J1~~~~L:1\i1~1'lt 24,08.7,129 21.30%IG::J~,~,6.7~Jl'l["11'~~~ 1mm(~:-:::"~~W11~E;.>;; ...*"j/~ ~y . :jmj~m11m;rmnti[f," 'i2:tiillL~ ~~"81t~~~:>''''' i-l;(;~'" ~ ~~,_ -""lli~~~jill~""m~;!H k?)111if~~ """&1",, '" "d' "Ji~. Total Cost of Goods Sold 30021593 74.90% 2978.28.39 72.04% 36013382 69.47% 43 529 701 74,8.2% 51663012 75.17% 67662079 74.04% \jiG[ijp$;tf6~ fit ~~dlf%! 66246 686 74.8.0% ,~'~!ge:t6il7 :,f~:t.' 71303001 73.49% 2.4g~~S~1~m~~k.~ 76284,446 72,83'/, ;: '~J;;1711i~\,F~_ 81846 407 n37%1;~:~'1~6~i~~;t~~;;;::4i9~ Gross Margin 10,061,536 25.10% 11,558.,420 27.96% 15,826,311 30.53% 14,647,951 25.18.% 17,064,703 24.83% 20,221,117 25.9G% 'JiW;!'~~~~tmSil~~l~i~lli1;ri;4]:;;I!i~I:t:"t1111" 22,321,555 25.20%.' ,~~~.i'lf,..~PI\O,!li"W[~~"~',:1:!~?j~l)Jj';; 25,727,411 26.51% ,,,~~'1 '~~~!m~ill~,~~91~jm~j:1~1lIf!gBt 28,463,971 27.17% '!\2i73~;~60' ,{;,1, ". 31,246,8.16 27.63%"''''m2.18.2,~5".>,';;;l;.7a~:I' "i:1'.ili;~'/i<i,t,,, ~'1~,t~ ,,,- ''If Sit ~J*ir>"~"'''''X'''''''''l"~~illI. 'II x>>: y~'" -~~""'>: ll>1l:~:~"~~g:~ '~:0\"'~ >.~" ((Thi::'i x"J.;.r:""'~IW. ~l{;!m~~IT ~*,"'~Fk~ n<",,(~l'1 ~>j{:d.:i<'l x>"',,;:~F;;,>~,lil~'~ ;%1.'" "r,' ,~~ ~ x" ",,;,. ;f:P lmi., ~",y,,' ",,)2 ~ :;;:;;,,,"'1ilm-~>>.! l:if:~:<~11 ,;ill~l}.J,n~l' \~rff1:;:;'i<<l\i" ">.~ ~'0.<"~ ~ 'm ~y;)i' ""li~~ffili! r,::~;t.fW< ;f,>' : ,;.k,.;;rt,,{:: 8 ill2Mt F~ ~~:; ,1tr~ /:"1f:~ ,~~ ~ ~ :p~SWr~;0~rn~ :llilli1~\~~~~;rff1~1i ~ / t'milC4\li~,~~ Jt~1~ ~;N ~ "n l! :f.~:~~ ~"",; ~i~lJ.; t '??~;.~rr~~!~ '''~W:~'1Wii0@W'iiji!iibi:-:,*1i;;1'~'':;'''l;1! ''':t.:>~~\HU~fE'' ".<<!mmili~;<."~~~ :>"" ',,~, ;",'1 .;,<~~~~Hi.i;,;,t.j", X:i j l" ,,~' ,.<~w..~if[#,;m~ ~); x!n?,t ~0''',,'"'~''t ",>.~!i:;j;S::./g ,,>,"'l>'~':;;;;; ~:~;;1ij'~~:llil:f1!;~mjn:~.,y :V;,,' '>,,:i ,:.>:x "~II"u,,~ r; "'," '0."~;;Y~ w.; 1.:~ .,~ x "" ,,->: lllm~ ~ ""~""- R, w >:y!<<<' ",~L:f-'i':.x" I Selling, General & Administrative ',". "~.' . ," .,-, " " ","" ^ ,TIIW~'Mi""" ",., ~fIl-,"j . " '"' ~ ,<, ,".' ' , ' 'i:1ie - ",j],,"1 ' , , , " "' = ,", ".i~k Salartes (From Personnel Schedule) 5,417,153 13.66% 5,511,345 13.33% 6,794,339 13.11% 7,940,193 13.65% 8,388,093 12.21% 9,282,918 11.89% "i;~~~Z4.~i~i~i~ial. 10,666,434 12.04o/cl'I~;1 'l{l~l~I~I~~j~i:;\isJf~ 11,884,354 12.25%; j;ij~~fmi~~)~;~i!t~l~1 13,063,480 12.47%!II^"~f'i~:i~~;':";Mlll 14,343,922 12.68% ~]f,~,!IJ l;:?~~ll Bonus Provision 258,959 0.85% 275,175 0.67% 952,449 1.84% (82,028) -0.14% 487,945 0.71% 1,121.549 1.44% ; <)A$3a;ep!:!t":,...,1~9~W~ 1,321,703 1.49% V:. (20l);1~(. ,!t1,"Ji 1,445,990 1.49% ' ;' .~1~1t(:2'k/li1:;i:i,!!~~~~ 1,558,744 1.49%. '~~~2i7~)': ;'iBi7&!!tlr~ 1,680,489 1.49% . );~mt1.21i!!~IJ ,q.'M~f~ 401k Malch Provision - 0.00% - 0.00% 95,829 0.18% 122,291 0.21% 133,780 0.19% 134,439 0.17% ".'r1::'}{[(6,59],." [jl;'~~ 166,583 0.19% ' "'J~,1:llli) , ;.;~~,~~. 181,949 0.19% ". '~{1:B'';366)< ,':,-, 196,849 0.19%" ;M!1!1;9jjOH;'ifJl:t'lll';~ 212;918 0.19%Ul.j] '~;;I'<~l {i1~'~['2~' -';,:>!l1\:~~ Payroll Taxes 415,661 1.04% 342,336 0.83% 419,595 0.81% 449,605 0.17% 504,057 0.73% 574,710 0.74%.;;;',,:Wil!~3l';';~~~, W<', 674,612 0.76% f: ,;~9~,9Qe}<'m]~~i 751,396 0.77% ;'~'(f,;$i1t~I;:!k':::~l];~, 826,194 0.79%" :\!Z;~~'t9~t;\1:t~+l'lJ 907,446 0.80%, '(~1;2li21,,';:~~giif.~i Benefits-Medical 229,595 0.57% 185,508 0.40% 192,086 0.37% 297,998 0.51% 335,553 0.49% 381,966 0.49% d:~I;re:i413t::,"1~lii 448,279 0.51% ,.:'[ (~,3il~l ,';,1~~~} 516,182 0.53% i. '-'~~~1k f,:1~~ 589,941 0.58% ",,"~'~~H ,jStt~~ 674,284 0.60% ;;,iI~,igli~l,t: ,.f!,4'~~ Benefits-Other - 0.00% - 0.00% - 0.00% - 0.00% - 0.00% 19,945 0.03% ;:l!im(l~:~l,V':"; iOtl{l!%. 23,499 0.03';'11~;~<IIi~'!'~'l'il.~ 13J554j .<.tMI'~i?t!! 27,095 0.03% ,~~ ;;S@'i~96) 11lii. 30,966 0.03%, .,,';~2ig~~lqJ,~!!'~~ 35,391 0.03% "".: ;;I4;'1?5f )!~1li2~ Marketing & Promotions 114,481 0.29% 118,230 0.29% 257,821 0.50% 146,318 0.25% 187,572 0.27% 193,197 0.25%"ii;i!i'~i'I5;e:;!.5)'ii~m:m~~,~ 198,993 0.22% '".:, {~rt~l ,. /!$1,b9''*'' 204,963 0.21% ':,,'li~~:qi~7Qr:/~r:a:~ 211,112 0.20% .~' :,lqi~49}: ,i~~~ 217,445 0.19%E;:::iliu;;j'[:(?,3il$1 'j, ijl~~~ Advertising 23,132 0.06% 536 0.00% 4,418 0.01% 30,655 0.05% 8,264 0.01% 8,512 0.01%rili:pJj;:'i:':;~(@~lill~[fj;~m'" 8,767 0.01%".~;.. L::!255L.' ~,;~,JiS\~ 9,030 0.01% '"';,'ii!,\jti?&~I.~:,J.~~ 9,301 0.010/0[::::1ill:Hm::uL:~Zi1.L';c2iJ!jl~ 9,580 O.Ol%I';!J:.\i:j!i!m!::~@Z~}",' _"~"f!Q,'!9; FORECAST CONS P CONSOUDATED '~'I"" .. _ c,9.)@.~,~"",.v. ;;::: Employee Rect\Jiting 130,643 0.33% 91,261 0.22% 94,950 0.18% 0.14% 0.15% 0.13% 0.13% 0.12% ,.'" 0.11% Auto Expenses 26,446 0.07% 63,338 0.15% 92,003 0.18% 0.15% 0.17% . 0.15% 0.14% 0.14% ~~ 0.13% Bad Debts Expense 38,276 0.10% 107,926 0.26% 251,710 0.49% 0.73% 0.40% 0.36% .:1 0.34% 0.33% 0.31% Donations & Charitable Giving 13,554 0.03% 22,360 0.05% 22,114 0.04% 0.05% 0.05% 0.04% 0.04% 0.04% 0.04% Dues & Publications 17,476 0.04% 18,994 0.05% 27,792 0.05% 0.03% 0.03% 0.03% 0.02% 0.02% 0.02% Conventions & Meetings 3,284 0.01% 16,356 0.04% 11,016 0.02% - - 0.00% - 0.00% p. - 0.00%". - 0.00% - 0.00% 0.00% Business Tmvel 164,352 0.41% 177.973 0.43% 205,949 0.40% 247,544 177,299 0.26% 206,311 0.26% 212,500 0.24% 218,875 0.23% 225,442 0.22% 232,205 0.21% Entertainment Expense 49,183 0.12% 92,164 0.22% 87,159 0.17% 88,542 23,209 0.03% 44,134 0.06% 45,458 0.05% 46,822 0.05% 48,226 0.05% 49,673 0.04% Outside Cammissions Paid 44,018 0.11% 18.740 0.05% 4,179 0.01% 2,735 32,496 0.05% 33,471 0.04% 34,475 0.04% 35,509 0.04% 36,575 0.03% 37,672 0.03% Outside Commissions-E-commerce - 0.00% 4,008 0.01% 28,887 0.06% 14,297 9,078 0.01% 9.350 0.01% 9,631 0.01% 9,919 0.01% 10,217 0.01% 10.524 0.01% Professional Fees-Audit - 0.00% 38,972 0.09% 88,314 0.17% 85,015 61,641 0.09% 63.490 0.08% 65,395 0.07% 67,357 0.07% 69,377 0.07% 71,459 0.06% Professional Fees-legal 0.00% 79,089 0.19% 78,185 0.15% 110,540 67,189 0.10% 69,275 0.09% m 71,353 0.08% 73,494 0.08% 75,699 0.07% 77,970 0.07% Employee Education - 0.00% 21,322 0.05% 5,563 0.01% 6,247 1,854 0.00% 6,030 0.01% 6,211 0.01% ,; 6.397 0.01% 6,589 0.01% 6.787 0.01% Other Professional Fees 418,827 1.04% 146,201 0.35% 62,145 0.12% 89,802 110,262 0.16% 93,999 0.12% 96,819 0.11% 99,724 0.10% 102,715 0.10% 105.797 0.09% Vending lncome(Expense) 31,370 0.08% 35,763 0.09% 39,855 0.08% 42,787 50,641 0.07% 52,160 0.07% 53,725 0.06% 55,337 0.08%,i1i:' . 56,997 0.05% 58.707 0.05% Employee Recognition 186,213 0.46% 118,529 0.29% 254,814 0.49% 233,330 198.570 0.29% 245,729 0.32% 253,101 0.29% 260,694 0.27%.,1. 268,515 0.26% 276,570 0.24% Office SupplleslMinor Equipment 141,789 0.35% 73,212 0.18% 108,979 0.21% 94,441 113,794 0.17% 112,718 0.14% . 116,100 0.13% 119,583 0.12% . %. 123,170 0.12% 126,865 0.11% Software Maintenance&Support 0.00% 597 0.00% 1,512 0.00% 6,477 7.793 0.01% 9,881 0.01% 10,177 0.01% 10,483 0.01% 10,797 0.01% 11,121 0.01% Office Equipment Rental 43,403 0.11% 43,249 0.10% 52,969 0.10% 46,995 55,155 0.08% 62,921 0.08% 64,809 0.07% 66,753 0.07% 68,755 0.07% 70,818 0.06% Repairs & Maintenance 14,904 0.04% 32,218 0.06% 43,482 0.08% 49,087 58,524 0.09% 46.030 0.06% 47,411 0.05% 48,833 0.05% 50,298 0.05% 51,807 0.05% Internally Produced Supplies 207,675 0.52% 110,987 0.27% 152,786 0.29% 160,117 156,647 0.23% 1n,972 0.2:W. 183,311 0.21% 188,810 0.19% 194,475 0.19% 200,309 0.18% NuQuest Management Fee 479,373 1.20% 451,800 1.09% 313.080 0.60% (0) 0.00% 0.00% - 0.00% 0.00% - 0.00% 0.00% Telephone 145,795 0.36% 144,726 0.35% 131,303 0.25% 146,950 142,124 0.21% 151,540 0.19% 156,086 0.18% .. 160,769 0.17% 165,592 0.16% 170,560 0.15% Depreciation 237.233 0.59% 285,625 0.69% 169,675 0.33% 142,864 119,332 0.17% 119,040 0.15% 122,612 0.14% 126,290 0.13% 130,079 0.12% 133,981 0.12% Insurance 26,572 0.07% 44,976 0.11% 46,813 0.09% 66,091 64,794 0.12% 97,638 0.13% 107,402 0.12% 118,142 0.12% 129,956 0.12% . 142,952 0.13% Officer Life Insurance 21,220 0.05% 21,441 0.05% 23,972 0.05% 17,552 2,296 0.00% 2,365 0.00% 2,436 0.00% .. 2.509 0.00% . 2,584 0.00% 2,662 0.00% Office Rent 133,536 0.33% - 0.00% 517 0.00% - - 0.00% - 0.00% 0.00% 0.00% - . 0.00% 0.00% Bank Service Fees 59,559 0.15% 29,732 0.07% 62,192 0.12% 25,032 43,205 0.06% 45,621 0.06% 46,990 0.05% 48,399 0.05% 49,851 0.05% 51,347 0.05% Early Payment Discounts (9,364) -0.02% (5,174) -0.01% (5,931) -0.01% (3,664) (10,810) -0.02% (11,134) -0.01% '. (11,468) -0.01% : (11,812) -0.01% . (12,168) -0.01% (12,531) -0.01% Misc 2,586 0.01% 27,947 0.07% (447) 0.00% (20,541) 2,685 0.00% 177 0.00% 182 0.00% 188 0.00% 193 0.00% 199 0.00% Sales Tax Paid 0.00% 2,646 0.01% 0.00% - 0.00% - 0.00% '" : ~ 0.00% 0.00% '. - 0.00% 0.00% Total S, G & A Expenses 9,147,103 22,82% 8,730,108 21.12% 11,172,054 21,55% 11,087,555 12,306,831 17.91% 13,952,645 17.91% 11 ..~tI 15,838,779 17.88% 17,428,283 17.96% 18,974,401 18.11% 20,653,020 18.26% ~~Ef~1lD~I~~.,'::r..m~i~_f~mI#"'fi' ~~"., ~~!f~' ~m_,DR.~- - .]t_~:R:@?t. ..";"i;_~ .', .',-,' ---$' : '.~,,' ~';,. :~ ~ ., ~ " t Non-Q ratin9 Income Ex enses Gain (Loss) on FIXed Assets 195,782 0.49% 166,084 49,977 -0.06% (180,907) -0.26% - Recoveries on Bad Debts . - 673 . . . . - Net Gustafson Building Income (Expens - (143,122) - Interest Income 1,418 6,350 - - Other Income (Aexo Mgt Fees) 213,821 - - - - Earnings of Subsidiary (218,326) (226,650) (243,119) (344,023) (400,080) (452,751) Finance Charges Income (19,379) 10,106 12,800 14,517 15,487 . 16,542 Interest Expense (375,895) (289,810) (382,598) (448,462) (486,200) (527,577) Other Expense - (5,290,878) (1.188,000) (1,156,000) (1,124,000) Penalties & Fines . Current Income Tax Non-OperaUng Income (Expense) (4,685,326) (4,868,100) (5,111,505) (5,367,080) (5,635,434) (5,917,206) (10,854) (164,080) (155,621) (471,213) (4,506,047) (5,015,881) (4,868,100) (5,111,505) (5,367,080) (5,635,434) (5,917,206) Outside Prlnting-From NuQuest (4,448,254) (4,698,770) (4,868,100) (5,111,505) (5,367,080) (5,835,434) (5,917,206) Outside Prlnting-other (204,055) adjust for WIP-materlals (133,527) Supplies-Internal Produced (MOH) (9,186) (22,397) (17,735) 0 0 0 0 0 1relght & postage (150,20B) Supplies-Internal Produced (SGA) 50 (51) (15,403) (35,399) (15,642) 0 0 0 0 0 FORECAST CONS P ROBERTJ.LOTHENBACH PERSONAL FINANCIAL STATEMENT As of: April 30, 2004 Page 1 of 2 Liquid Assets: Cash 25,000 Cash - Building Account 131,600 Total Liquid Assets $ 156,600 Investment Assets: Stocks & Mutuals - Investacorp 247,109 Private Placement 300,000 Private Placement - Nancy 200,000 Total Investment Assets $ 747,109 Retirement Assets: Challenge Printing Inc. 401 k Plan 414,871 Total Retirement Assets $ 414,871 Financial Assets: Challenge Printing, Inc. . 100% owned 55,800,000 Lothenbach Stables, Inc. 100% owned 2,000,000 Imagine Stables, Inc. 50% owned 5,000 Total Financial Assets $ 57,805,000 Real Estate Assets: 18313 Nicklaus Way Eden Prairie, MN - Residence 2,900,000 7500 Golden Triangle Drive Eden Prairie, MN - Commercial Property 4,200,000 7490 Golden Triangle Drive Eden Prairie, MN - Commercial Property 3,500,000 Total Real Estate Assets $ 10,600,000 Personal Use Assets: Personal Property 700,000 Total Personal Assets $ 700,000 TOTAL ASSETS $ 70,423,581 , ROBERTJ.LOTHENBACH PERSONAL FINANCIAL STATEMENT As of: April 30, 2004 Page 2 of 2 LIABILITIES: Mortgages Payable on Real Estate: 18313 Nicklaus Way Eden Prairie, MN Payable to Bank of America 1st 1,920,000 7500 Golden Triangle Drive Eden Prairie, MN: Payable to USBank 1,723,317 Payable to SBA 625,733 Ind. Dev. Rev. Bond Payable 1,030,000 3,379,049 7490 Golden Triangle Drive Eden Prairie, MN: Payable to American Family 2,528,341 Total Real Estate Mortgages $ 7,827,390 Deferred Income Taxes 3,000,000 TOTAL LIABILITIES $ 10,827,390 NET WORTH $ 59,596,191 Contingent Liabilities: Guarantees of Notes Payable for Challenge Printing, Inc. $3,400,000 Guarantees of Operating Leases for Challenge Printing, Inc. $12,500,000 Guarantees of Operating Leases for Flexographic Specialties 800,000 BUSINESS DEBT SCHEDULE (not applicable if included in audited financial statement) Company Name Challenqe Printinq, Inc. Date As of 6/30/04 This schedule should include loans for contracts/notes payable and lines of credit, leases (not accounts payable or accrued liabilities). CREDITOR ORIGINAL ORIGINAL TERM or PRESENT INTEREST MONTHL Y COLLATERAL LOAN NamelAddress DATE AMOUNT MATURITY BALANCE RATE PAYMENT or SECURITY PURPOSE* Aeel. No.USS 6/29/01 $9,000,000 10/31/04 $3,700,000 Var., 1 mo. NIA Assets of Operating Line of Credit Annual Rene Libor + 2% Business Capital #3378360060 /3999 Aeel. No. USS 7/30/02 750,000 3 years $249,984 5.45% $20,834 + Equipment Equipment NIP #3378360060 interest Purchase Aeel. No. City of 5/2/96 $1,340,000 15 yrs, $630,000 Variable $90,000 Letter of Credit Building EP, IRS NIP #279538e12 5/31/11 annual pmt purchase . Aeel. NO.Wells 12/28/01 $200,430 5 yrs $108,873 6.95% $3,964 Equipment Equipment Fargo NIP #1410982880 #001- Purchase 0043067- 700 Aeel. No. USS 7/30/02 $300,000 4 yrs $150,000 5.98% $6,250 = Equipment Equipment NIP #3378363999 interest Purchase Aeel. No. Wells 5/30/02 $312,430 5yrs $194,903 6.75% $6,150 Equipment Equipment Fargo NIP #001- Purchase #1410982880 0043067-701 AeeL No. Key 9/24/03 $204,370 7 yrs $184,691 4.23% $2,806 Lease Equipment Corp Leasing #9456690002 #880002283 Purchase 5 TOTAL PRESENT BALANCE $5,218,451 (Total must agree with balance shown on Interim Balance Sheet) *Line of credit, equipment purchase, etc. 8-20 w-u- II Full Name: Robert J. Lothenbach Title: President and Chief Executive Officer Biography President and sole owner of Challenge Printing, Inc. since 1988, Bob has built one of the more amazing success stories in the printing industry in the last 15 years. Starting in a space no bigger than a garage stall, Challenge Printing will close 2002 with sales in excess of $62MM. Lothenbach operated a press while in high school and started selling print soon after. He co-owned Crosstown Printers, a local commercial sheetfed company, for seven years prior to starting Challenge. Bob was voted Minnesota's Entrepreneur of the Year in 1993 and his companies have been heralded in the Twin Cities printing industry as pace setters for customer service, on-time deliveries and embracing of new technologies. Full Name: Joseph E. Hanneman,CP A Title: Chief Financial Officer Date of Birth: 5-29-60 Experience: Challenge Printing. Inc.. Eden Prairie MN 1999 - Present . Chief Financial Officer . Responsibilities include all financial aspects as well as IT Detector Electronics Corp. -$100M Manufacturer 1990 - 1999 . Chief Financial Officer . Financial and IT, some operations . Acquisitions and Divestitures John H. Crowther-Insurance Brokerage 1985 - 1990 . Regional Controller Deloitte & Touche 1982 - 1985 . Senior Auditor . Auditor Started career with the big four (formerly 8) Public Accounting Firms CPA (Certified Public Accountant) 1982 Education: University of Iowa With honors BBA in Accounting Member of PIFE (Printing Industry Financial Executives) Full Name: James J. Gustafson Title: General ManagerNP of Operations Experience: Challenge Printing. Inc.. Eden Prairie MN 2002 - Present . General ManagerNP of Operations Challenge Printing. Inc.. Eden Prairie MN 1998 - 2002 . Production Manager Banta Direct Marketing. Chanhassen MN . Offset Manager (1/1997 -1/998) . Prep Manager (8/1995 -1/1997) . Scheduling Manager (1/1995 - 8/1995) . Customer Service Representative (4/1994 - 1/1995) Litho Specialties Inc. 1/1993 - 4/1994 . Pre-press Assistant Color Express. Inc. 9/1991 - 6/1993 . Management Trainee Education: 81. Thomas.University. 81. Paul MN Bachelor of Arts - Business Finance Full Name: Christopher D. Bixler Title: National Sales Manager Date of Birth: 6-4-68 Experience: Challenge Printing. Inc.. Eden Prairie MN June 2002- Present . National Sales Manager Holden Graphic Services - Minneapolis MN August 2000 - June 2002 . Senior Sales Manager . Regional Sales Manager Wallace Corporation - Lisle . IL Jan - 1991 - July 2000 . Manager Sales & Customer Service - Hillside Printing Div. . District Sales Manager - Direct Sales Force . Sales Representative - Commercial Print Division Education: Western Illinois University Major in Communications - BA Minor in Marketing and Psychology Full Name: Chris J. Lehan Title: Director Print Services Date of Birth: 2-26-63 Experience: Challenge Printing. Inc.. Eden Prairie MN June 2003 - Present . Director Print Services UV Color. Roseville MN 7/2001 - 6/2003 . Prepress Manager The Bureau. Minneapolis MN 10/2000 - 7/2001 . Prepress Manager Gannett Offset. Maple Grove MN 10/1997 - 9/2000 . Prepress Manager Reynolds Printing. Eden Prairie MN 6/1995 - 10/1997 . PrepressManager Clarinda Color. S1. Paul MN 8/1994 - 5/1995 . Systems Manager Education: University of Wisconsin. River Falls Bachelor of Science in Graphic Arts, Minor in Sociology Summa Cum Laude Academic and Athletic All-American NOTICE OF FIRST SOURCE AGREEMENT * Complete when State Funds are in excess of $200,000 Per Minnesota Statutes 268.66, a business or private enterprise receiving loans from the State of Minnesota in a mounts over $200,000 must enter into a First Source Agreement with the Minnesota Department of Employment and Economic Development (DEED) to use the WorkForce Centers as its first source for recruiting, referring and placing of employees. It is the State=s desire to assure employment opportunities for unemployed and economically disadvantaged residents of the state that arise from these programs. The steps that will be followed to complete the First Source requirements have been simplified to assure a minimum amount of paperwork for the employer. 1. At the time of award by the Business Finance Unit, the Loan Officer will provide written notification to the WorkForce Services Division of the DEED (St. Paul) by providing the name and address of the business as well as the contact person and phone number along with the number of jobs to be created as a result of the project. 2. The Workforce Services Division will contact the appropriate WorkForce Center nearest to the business location and send a copy of the First Source Agreement to the local Center along with the information provided by the Business Finance Unit. 3. The Work Force Center representative will contact the business to schedule a meeting with the business contact to negotiate and sign the First Source Agreement. Note: the employer must only list job openings in the State and only for those job classifications that are specified in the DEED project. Managerial positions or job openings to be filled by internal promotion need not be listed. 4. The business will then notify the WorkForce Center of job openings ten days prior to the anticipated hiring date. Job descriptions will be entered into the Job Bank computer for screening and referral of qualified job applicants. Within five days, the WorkForce Center will notify the business of the number of applicants referred. 5. The applicants will contact the business to arrange an interview. The business will make all decisions on whom they will hire. The First Source Agreement is designed to help businesses find new employees by providing a free and simple method of recruiting and hiring qualified candidates. If you have questions please contact Jim Henderson with the MN Department of Employment and Economic Development located at 390 North Robert Street, St. Paul, Minnesota 55101. His telephone number is (651) 296-3443. --------------------------------------------------------~---------------------------------------------------.--. I HAVE READ THE ABOVE INFORMATION AND I WILL SIGN A FIRST SOURCE AGREEMENT AS A CONDITION TO RECEIVING A LOAN IN EXCESS OF $200,000 FROM THE MN DEPARTMENT OF EMPLOYMENT AND ECONOMIC DEVELOPMENT. Signature and Title of Business Contact Date Phone Number 8-21 NOTICE TO COMPANY The data you supply in this application to the Minnesota Department of Employment and Economic Development will be used to assess your company=s qualifications for a business loan. We will not be able to process the application without this information. If an award is provided for the project, the information contained in the application will become a matter of public record with the exception of those items protected under the Minnesota Government Data Practices Act found in Minnesota Statutes 1997, Chapte(13. ---------------------------------------- I have read the above statement and I agree to supply the information requested to the Minnesota Department of Employment and Economic Development, Division of Business and Community Development with full knowledge of the information provided herein. 'certify the information contained herein is true and accurate. Signature of Company Official Position Date 8-22