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7.1. SR 10-17-2016 Request for Action To Item Number Mayor and City Council 7.1 Agenda Section Meeting Date Prepared by Public HearingOctober 17, 2016Amanda Othoudt, EDD Item Description Reviewed by Property Tax Abatement and Forgivable Loan Cal Portner, City Administrator Agreement from SBH Properties, LLC (Apex Reviewed by Embroidery, Inc.) Action Requested 1.Open public hearing to consider comments on the proposed property tax abatement assistance and a forgivable loan agreement for SBH Properties, LLC (Apex Embroidery, Inc.). 2.Following the public hearing, the Council is asked to consider the attached resolution to approve or deny a property tax abatement and forgivable loan and authorizing execution of the tax abatement agreement and forgivable loan documents for SBH Properties, LLC. Background/Discussion A public hearing must be held and comments taken for a business subsidy greater than $150,000. The attached staff report provides background on the project as considered earlier by the EDA for financial assistance in the construction of a 13,312 square foot manufacturing facility. Financial Impact Up to $78,007 in city tax abatement assistance, to be distributed “pay as you go” for 10 years. This abates the entire share of taxes on the property. In addition, the Elk River EDA will provide a $200,000 forgivable loan for the project. The Forgivable Loan Fund balance is $200,000 which will be fully depleted. Attachments  EDA Staff Report for Property Tax Abatement (September 29, 2016)  EDA Staff Report for Forgivable Loan Application (October 17, 2016)  Springsted Analysis (September 23, 2016)  Updated Springsted Analysis (October 10, 2016)  Resolution  Property Tax Abatement Application  Property Tax Abatement Agreement  Forgivable Loan Application  Forgivable Loan Agreement  Environmental Indemnification Agreement – Forgivable Loan  Entity Guarantee – Forgivable Loan  Personal Guarantee – Forgivable Loan  Mortgage Agreement – Forgivable Loan  Security Agreement – Forgivable Loan  Promissory Note – Forgivable Loan Request for Action To Item Number Economic Development Authority 6.3 Agenda Section Meeting Date Prepared by General BusinessOctober 17, 2016Amanda Othoudt, EDD Item Description Reviewed by SBH Properties, LLC (Apex Embroidery & Design, Cal Portner, City Administrator Inc.) Property Tax Abatement Request Reviewed by Action Requested Approve or deny, by motion, $70,970 property tax abatement for SBH Properties, LLC. (Apex Embroidery & Design, Inc.) Background/Discussion SBH Properties, LLC dba/Apex Embroidery & Design requested 12-year pay-as-you-go property tax abatement from the city in the amount of $85,164. The applicant has also submitted an application for tax abatement assistance from the county totaling $77,592 over 10 years. The total requested combined abatement revenue amount from both the city and the county total $162,756 which equates to approximately 9.3% of the total project costs. The applicant has also requested a $200,000 forgivable loan from the city. The combination of public funding consisting of tax abatement dollars and forgivable loan money equates to 20.7% of the total project costs. The proposed $1.75 million project consists of constructing a 13,312 sq. ft. facility on approximately 1.4 th acres of land at 9775 158 Circle NW. They will have the option in the future to purchase an adjacent parcel that would provide room to expand their proposed facility by an additional 14,975 sq. ft. Apex Embroidery & Design plans to create seven new jobs averaging $17.71/hour within two years of project completion. In addition, they propose to relocate 18 FT employees with an average wage of $15.57 per hour. The attached memos from Springsted summarize the analyses completed to date. At their September 29 meeting, the EDA Finance Committee discussed the applicant’s financial need analysis in detail and requested that Springsted prepare an updated alternative analysis to understand how an increase of assumed lease rate based on a blended rate of office and industrial market lease rates may impact cash flow of the project and amount of city abatement assistance needed for the project to proceed. Following this discussion, the EDA Finance committee recommended that the EDA approve up to a 12 year property tax abatement for Apex to meet the immediate financing gap that is needed for the project to proceed. Further discussion by the EDA Finance Committee directed staff to shorten the abatement term if Springsted could show through alternative assumptions that a shorter term of abatement would cover the immediate financing gap the company needed based on the blended rate of $5.50 SF. Springsted’s updated assumption quantifies the alternate assumptions based on a blended lease rate of $5.50 SF ($4.75 for industrial and $6.25 for office), for a total revenue stream of $1,096,816 ($948,248 of lease rates and $148,568 of combined City and County tax abatement) over 14 years total (abatement term of 10 years). An increase of the lease rate based on a blended rate increases revenues available for the applicant to support debt service payments which should result in a reduction of the amount of tax abatement revenues needed for the project to move forward. The analysis shows total abatement revenues generated by both the city and the county of $148,567 ($7,097 City share and $7,759 County share) over 10 years, resulting in a reduction of $14,195 from the original 12 year abatement request of 162,762. It should be noted that the first mortgage debt has a 20 year amortization and the requested term of abatement is 10 and 12 years, respectively, for the county and city. Once the abatement assistance has terminated, the lease rate and/or debt service payments would need to be adjusted in order for there to be sufficient revenues to support the remaining debt payments. The applicant has not indicated any future plans to refinance this debt, or plans to adjust the lease rate to cover the remaining debt service on the first mortgage. Staff is concerned that this will put the city at risk of abating property taxes over the course of 10-12 years if the company cannot financially support the debt service payments after the abatement term is up. The project scored 35 out of 45 total possible points, indicating a moderate project desirability rating. The applicant has recently indicated that they will be incorporating energy efficiency items into their design. This would result in an additional 2 points, or a total of project score of 37 out of 45 possible points. Financial Impact The property tax abatement request would result in the abatement of $70,970 in city property taxes over the next 10 years. Attachments  Property Tax Abatement Application & Score Sheet  EDA Finance Committee Staff Report (September 29, 2016)  Springsted Analysis (September 23, 2016)  Updated Springsted Analysis (October 10, 2016)  Apex Embroidery Property Tax Abatement Agreement  Lease Comps Request for Action To Item Number Economic Development Authority 6.2 Agenda Section Meeting Date Prepared by General BusinessOctober 17, 2016Amanda Othoudt, EDD Item Description Reviewed by Forgivable Loan Application from Apex Cal Portner, City Administrator Embroidery, Inc. Reviewed by Action Requested Approve, by motion, a $200,000 forgivable loan for Apex Embroidery Design, Inc. Background/Discussion Apex Embroidery, Inc. is requesting a $200,000 forgivable loan and city tax abatement assistance of $85,164 over 12 years and $77,590 over 10 years from the county for a total of $162,754. The EDA Finance Committee reviewed the application and the applicant’s financials at their September 29 meeting and recommended the EDA approve a $200,000 Forgivable Loan to Apex. Apex Embroidery provides a variety of apparel decorating solutions, including screen printed transfers, custom applique, custom rhinestone transfers digital transfers, embroidery programing, laser cutting, heat transfer and more. They work with a variety of clients, and have produced products for Ralph Lauren, North Face, Tommy Hilfiger, Harley Davidson, Warner Brothers, and Abercrombie & Fitch. In business since 1998, they were originally located in Hopkins, MN before leasing an Elk River space in 2001. In 2008, Apex leased a 7,500 sq. ft. facility in Ramsey. Continuing to grow, they wish to build a new facility in Elk River. Apex plans to invest $306,000 in additional equipment and pledge to grow their workforce by seven employees averaging $17.71/hour within two years of project completion. They propose to relocate 18 FT employees with an average wage of $15.57 per hour. th The project consists of a 13,312 sq. ft. facility on approximately 1.4 acres of land at 9775 158 Circle NW. They will have the option to purchase and adjacent parcel for room to expand their new proposed facility an additional 14,975 square feet. The applicant must meet the following criteria for the Forgivable Loan Program: Forgivable Loan Criteria a)50% of project financing from another source b)Maximum loan amount $200,000 c)Minimum of one job paying equal or greater to $12.82/hr. created per $35,000 requested, 51% of which must be awarded to low and moderate income (LMI) employees Template Updated 4/14 d)Retain jobs for a minimum of one year e)Interest – 3% or two points below prime f)Financial Feasibility i)Appropriate ratio of private funds to Forgivable Loan funds ii)Sufficient cash flow to cover proposed debt service iii)Ability to demonstrate a positive net worth. iv)Letter of Commitment from applicant pledging to complete the project during proposed project duration. v)Letter of Commitment from other financing sources stating terms and conditions of their participation in the project if applicable vi)Sufficient collateral vii)Certificate of Good Standing from the Minnesota Secretary of State or other satisfactory evidence of good standing. viii)Project compliance with all city codes and policies Apex’s application scored 278 out of a possible 465 points on the Forgivable Loan scoring sheet. Apex Embroidery & Design Application Breakdown 1.Amount Requested: $200,000 2.Interest Rate: 3% 3.Job Creation: 7 jobs at no less than $15/hr. At least 51% will be awarded to LMI applicants. 4.Job Retention – retain the jobs for a minimum of one year. 5.Financial Feasibility a.Private Funding – $1,550,968 of private investment to $200,000 in public funds, a 7:1 ratio. b.Cash Flow – According to the profit and loss statement provided, they have had a positive cash flow for each of the past three years. c.Letter of Commitment – Brian Hill, President of Apex Embroidery & Design, submitted a letter dated August 24, 2016, committing to complete the expansion by the Spring of 2017. d.Letter of commitment from other financing – Neil Gagnon of The Bank of Elk River submitted a letter on September 6, 2016, stating Apex demonstrates the ability to service debt payments on the proposed project. The debt structure proposed to The Bank of Elk River will allow for a loan on the land, building and equipment of up to $1,450,000. The final loan will be calculated based off the lesser of 80% of the appraised value or cost and be amortized over a period of 20 years, 5-year balloon at 4.25 percent. The Bank will also be primary lender for an equipment loan of $351,000 over a period of 6 years at 4.55%. e.Collateral – the city will seek a subordinate position on the real estate and secure a personal guarantee. f.Certificate of Good Standing – Received by the city. Financial Impact The Forgivable Loan Fund balance is $200,000 which would be fully depleted. The borrower will pay all legal and filing fees at closing. The Forgivable Loan will be secured by a second lien position on the real estate, in addition the applicant will provide a both a personal guarantee and an entity guarantee. Attachments  Forgivable Loan Application & Review Worksheet  EDA Finance Committee Staff Report (September 29, 2016) N:\\Public Bodies\\Agenda Packets\\10-17-2016\\7.1 - missing 2 attachments\\7.1 at2 EDA Staff Report Apex Forgivable Loan Application Request.docx  Forgivable Loan Agreement  Environmental Indemnification Agreement  Entity Guarantee  Personal Guarantee  Mortgage Agreement  Security Agreement  Promissory Note  Resolution N:\\Public Bodies\\Agenda Packets\\10-17-2016\\7.1 - missing 2 attachments\\7.1 at2 EDA Staff Report Apex Forgivable Loan Application Request.docx Springsted Incorporated 380 Jackson Street, Suite 300 Saint Paul, MN 55101-2887 Tel: 651-223-3000 Fax: 651-223-3002 www.springsted.com MEMORANDUM TO: Members of the EDA Finance Committee Meeting Amanda Othoudt, Economic Development Director FROM: Mikaela Huot, Vice President/Consultant DATE: September 23, 2016 SUBJECT: SBH Properties, LLC: Request for Tax Abatement Assistance The City of Elk River has asked Springsted to evaluate a tax abatement request for assistance submitted by the applicant, SBH Properties, LLC. The applicant proposes to build a new facility within the City of Elk River to allow for growth of the business and expand existing operations. The total estimated square feet for the expansion is approximately 13,312. The company currently employs 18 full time employees and has indicated in the application a need for additional personnel. The company is anticipating the hiring of an additional 7 employees with an average wage of those jobs equaling $17.60/hour. According to the applicant, the tax abatement assistance will be used as annual cash flow to support debt service and equity investment on the approximate $1.75M project to be financed with a combination of debt, equity and the City’s Forgivable Loan program. The purpose of this memo is to summarize the analysis that Springsted prepared, including the estimate of tax abatement revenues for the project and to assist with determining whether the project as proposed is likely to proceed “but for” the requested tax abatement assistance. The analysis is based on our review of the project components and financials and general rationale for assistance as submitted by the applicant. There are several methods available to determine if a project would proceed “but for” the assistance. An analysis comparing the rates of return (return on equity and/or internal rate of return) with and without assistance is a common method used to analyze the “but for” test. In some cases, a review of the project’s sources and uses of funds and operating cash flow performance is done to determine if an operating gap exists or if the project performance is not expected to meet minimum financing requirements and return thresholds to assist with determining that a project meets the “but for” test. If, following the review, it is determined that the project has a shortage of debt, cash, and/or equity based on the projected value of the project upon completion and net operating income available to support debt service, it can be determined that the project as proposed may not proceed “but for” the assistance. It is also City of Elk River, Minnesota SBH Properties, LLC Tax Abatement Project September 23, 2016 Page 2 important to analyze what other options may be available to close any financing gap that may not require public assistance. It is important to note that tax abatement does not statutorily require a “but for” analysis to determine if the project would proceed without assistance, however it must be determined that the project is in the public interest and that the benefits outweigh the costs. The City’s current tax abatement policy requires this finding be made. It should also be noted that the City’s approach to the use of tax abatement is to finance the extraordinary costs associated with a new development or project. Tax Abatement Assumptions Springsted made certain assumptions to calculate the estimated amount of tax abatement revenue generated by the proposed new project. Those assumptions include the following:  City of Elk River proposed tax abatement o City participation for 12 year o County participation for 10 years  Subject to policy, review and approvals  Abate incremental new value o PID: 75-811-0125 o EMV as of Jan. 2, 2016 for taxes payable 2017 is $51,800 o Existing land value o Assumed to be ‘base’ value of abatement  Estimated new value after construction is $832,000 o Value estimate provided by County Assessor o Taxes estimated in application for assistance o Incremental value of $780,200 would be abated o Full value for payable 2019 (100% total value)  Abatement term and participation o Request for City assistance for 12 years o Request for County assistance for 10 years  Anticipated First Year of Abatement o Taxes payable 2019 (based on full estimated value) o Construction commences in 2017 and complete by December 31, 2017  2016 tax rates remain constant through term (Rates Provided by Sherburne County) o City : 46.170% o County: 50.478% o School: 39.268% o Other: 4.778% o Total 140.694%  Class rates remain constant through term o 1.5% first $150,000 market value and 2% value above $150,000  0% annual market value inflator assumed City of Elk River, Minnesota SBH Properties, LLC Tax Abatement Project September 23, 2016 Page 3 SBH Properties, LLC Proposed Tax Abatement City County Participation and Number of Years City for 12 years County for 10 years (based on application – subject to review and approval) Estimated Annual Abatement Revenue $7,097 $7,759 (upon full buildout for taxes payable 2019) Total Estimated Abatement Revenues $85,167 $77,595 Total Estimated Combined Abatement Revenues $162,762 The above table illustrates the projected net revenues that the tax abatement project could generate based on the applicant’s request. The application for abatement assistance includes a proposed term of 12 years from the City and 10 years from the County. Total abatement revenue amount as requested from the City is approximately $85,167 and $77,595 from the County from a total of $162,762. The maximum abatement term for the City is up to 20 years if only 1 or 2 entities participate in the abatement or the City receives written denial of participation from one of the other taxing entities (County or School District). Revenues captured through tax abatement and provided as reimbursement to the property owner for certain costs must be used only for those properties that benefit from the tax abatement. Applicant Request for Tax Abatement Assistance The applicant submitted a request for tax abatement assistance to the City of Elk River to assist with financing the proposed $1.75 million project for the construction of a new building located within the City. The applicant has requested approximately $162,762 in abatement assistance over 12 years from the City and 10 years from the County, respectively, which equates to approximately 9.29% of the total project costs. The applicant’s submittal includes a preliminary total project budget of $1,750,968 as shown in the table below. Project Costs Total Cost Sources of Funds Total Sources Land Acquisition $121,968 Bank Loan $1,049,774 Site Development 154,000 Equipment Loan 351,000 Building Construction 1,064,000 Equity 150,194 Machinery & Equipment 321,000 EDA Forgivable Loan 200,000 Architectural & Engineering & Legal 10,000 Moving Expenses 30,000 Closing Costs 35,000 Contingency 15,000 Total $1,750,968 Total $1,750,968 City of Elk River, Minnesota SBH Properties, LLC Tax Abatement Project September 23, 2016 Page 4 Project Financing There are generally two ways in which assistance can be provided for most projects, either upfront or on a pay-as you go basis. With upfront financing, the City would finance a portion of the applicant’s initial project costs through the issuance of bonds or as an internal loan. Future revenues would be collected by the City and used to pay debt service on the bonds or repayment of the internal loan. With pay-as-you-go financing, the applicant would finance all project costs upfront and would be reimbursed over time for a portion of those costs as revenues are available. Pay- as-you-go-financing is generally more acceptable than upfront financing for the City because it shifts the risk for repayment to the applicant. If revenues are less than originally projected, the applicant receives less and therefore bears the risk of not being reimbursed the full amount of their financing. However, in some cases pay as you go financing may not be financially feasible. With bonds, the City would still need to make debt service payments and would have to use other sources to fill any shortfall of revenues. With internal financing, the City reimburses the loan with future revenue collections and may risk not repaying itself in full if revenues are not sufficient. The form of financial assistance proposed in this case would be pay as you go financing whereby the applicant would incur all project costs upfront and be reimbursed annually as tax abatement revenues are generated. The applicant has illustrated in the sources of revenue that the project would be financed upfront with a combination of debt financing, equity and EDA forgivable loan. The applicant would be responsible to provide financing for the full project cost amount upfront, including any portion that would be reimbursed by the City, through additional debt or equity that would be subject to project feasibility and market. Should the tax abatement be approved, the City would collect the annual abatement revenues from the proposed project and provide as reimbursement to the applicant. No interest component would be incorporated. Applicant Proforma “But For” Analysis In approving an abatement project, the City and EDA have requested that a finding be made that the proposed project as proposed would not reasonably be expected to occur solely through private investment within the reasonably foreseeable future. The applicant has provided a “but-for” argument stating that the financial assistance from the City is necessary to provide sufficient project cash flow and market returns to the investor that will achieve project feasibility, through an increase in revenues and estimated total return on equity upon project completion. The applicant plans to lease the space and use the rental income (at a rate of $5/square foot) to support annual debt service payments on the mortgage with any tax abatement assistance providing additional cash flow. It has been the practice of the EDA and City of Elk River relative to the use of tax abatement revenues to typically finance extraordinary costs and the level of assistance for each project is, in part, dictated by the ‘extraordinary’ costs of the project. Based on the applicant’s stated position relative to the need for tax abatement assistance and supporting documentation, the City could make its “but for” finding and provide the assistance. However, additional review of the ‘extraordinary’ costs of the project and the factors driving the financial gap may also be considered. Our analysis of the financial information provided by the applicant indicates that the tax abatement has a positive impact on the projected returns and cash flow of the proposed project. Without the abatement assistance, the project is not projected to produce sufficient cash flow to service annual debt service. This is based on a rental rate of $5 City of Elk River, Minnesota SBH Properties, LLC Tax Abatement Project September 23, 2016 Page 5 per square foot (13,312). As a side note, the applicant’s materials include square footage of 16,312, as opposed to actual square footage of the project of 13,312. Based on the annual rents estimated to be received from the $5/square foot for 13,312 of square feet the project would generate an estimated annual rental income of $66,560 to support the debt service payments. The estimated annual debt service payments for the first mortgage ($1,049,774 with a 20 year term and 4.25% interest rate) would be $78,007. Annual abatements from both the City and County totaling $14,856 would provide sufficient income to make annual debt service payments. The estimated annual payments for the equipment loan ($351,000 with a 6 year term and 4.55% interest rate) would be an additional $66,958 and not projected to be supported by any annual abatement revenues. As stated tax abatement does not statutorily require a “but for” analysis to determine if the project would proceed without assistance; however a city, county or school district may grant a tax abatement, by contract or otherwise, of the taxes imposed by the city on a parcel of property, which may include personal property and machinery, or defer the payments of the taxes and abate the interest and penalty that otherwise would apply, if:  it expects the benefits to the city of the proposed abatement agreement to at least equal the costs to the city of the proposed agreement or intends the abatement to phase-in a property tax increase, as provided in clause (2)(vii); and  it finds that doing so is in the public interest because it will: o increase or preserve tax base; o provide employment opportunities in the political subdivision; o provide or help acquire or construct public facilities; o help redevelop or renew blighted areas; o help provide access to services for residents of the political subdivision; o finance or provide public infrastructure; o phase-in a property tax increase on the parcel resulting from an increase of 50 percent or more in one year on the estimated market value of the parcel, other than increase attributable to improvement of the parcel; or o stabilize the tax base through equalization of property tax revenues for a specified period of time with respect to a taxpayer whose real and personal property is subject to valuation under Minnesota Rules, chapter 8100. The applicant has stated the project would increase the City’s tax base and provide additional employment opportunities. The applicant’s submittal includes a projected sources and uses of funds, project description, anticipated number of jobs created, 2014 and 2015 financial statements and 3 years of projected statements (2016- 2018). The one year cash flow showing the results with and without abatement assistance include the annual rental income (rent per square foot and leasable square feet) from the proposed project and estimated debt service payments on the building (20 year term at 4.25%) and equipment (6 year term at 4.55%) loans. There are two scenarios, one with assistance and one without that also include the $200,000 forgivable loan, with a projected return on equity calculation for each. As stated previously, the tax abatement would provide additional annual cash flow to the project to assist with increasing the projected return on equity for the owner, as well as assisting with providing City of Elk River, Minnesota SBH Properties, LLC Tax Abatement Project September 23, 2016 Page 6 sufficient cash flow for debt service payments on the first mortgage. The lender has provided a letter indicating that financial assistance through the forgivable loan and tax abatement programs are an important component of receiving financing. Based on our analysis of the provided annual cash flow, additional annual revenues through an increase in rental incomes or other funding source (or a reduction in debt service payments through reduced mortgage amount) beyond the tax abatement would be needed to meet both the annual payments on the first mortgage (with assistance) and equipment loan (with or without assistance). Tax abatement revenues would be necessary, absent other annual revenue increases, to support first mortgage debt payments. For illustration purposes, an increase in the rental rate from $5/square foot to $6/square foot would provide approximately the same annual revenues as the City and County abatement assistance. The developer has also requested a $200,000 forgivable loan from the EDA to assist with the upfront financing of acquisition, construction and equipment expenditures related to the project. Financing the additional $200,000 as a first mortgage would not be projected to be supported from the provided annual per square foot rental rate of $5 ($66,560 annually) and would require additional annual revenues from the project. Conclusion The applicant has requested tax abatement assistance from the City to assist with financing a portion of the project costs associated with construction of an approximate 13,312 square foot new facility. The applicant has indicated that the project requires tax abatement assistance to provide sufficient returns and cash flow upon project completion. Supporting documentation from the applicant’s lender, The Bank of Elk River, has stated that financing may be available up to $1.45M and the final loan amount will be determined based on the lesser of 80% of appraised value or cost and be amortized over 20 years. Stated within this documentation is that the City and EDA’s forgivable loan and tax abatement assistance is an important component to allow the project to proceed and obtain the financing. As discussed, there are several methods to determine if a project would proceed “but for” the assistance. When making a but-for determination, it is also necessary to understand what components may impact the likelihood that a project would proceed as proposed with or without public assistance. An increase in revenues (through public assistance or owner investor equity or increased rental rates beyond the projected $5/square foot) and/or decrease in project costs may assist with reducing a potential gap and may increase the likelihood that a project would proceed as proposed without public assistance. . We understand all adjustments are subject to market and feasibility. In this project, assuming all variables remain constant, an increase in the rental rate from $5 to $6 per square foot (as illustration) is estimated to provide approximately the same annual revenues as projected City and County tax abatement revenues. The City has information through MNCAR showing several existing leases in the City with rates greater than $5. Additional discussion on the ability to increase annual rates may be warranted, which should reduce and/or eliminate the need for public assistance through tax abatement. Thank you for the opportunity to be of assistance to the City of Elk River. Please contact me at 651-223-3036 or mhuot@springsted.com with any questions or to discuss. Projected Tax Abatement Report City of Elk River, Minnesota Tax Abatement Projections SBH Properties LLC City & County Abatement: 12 and 10 Years, Respectively Less: Non-RetainedTimes:TaxTaxTax AnnualTotalTotalAbatedCapturedTaxAnnualAbatementAbatementAbatementTotal PeriodEstimatedNet TaxNet TaxNet TaxCapacityTotalCityCountySchool DistrictTax EndingMarket ValueCapacityCapacityCapacityRateTax46.17%50.48%39.27%Abatement (1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11) 12/31/16 51,8005185180140.694%00000 12/31/17 51,8005185180140.694%00000 12/31/18 51,8005185180140.694%00000 12/31/19 832,00015,89051815,372140.694%21,6277,0977,759014,857 12/31/20 832,00015,89051815,372140.694%21,6277,0977,759014,857 12/31/21 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/22 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/23 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/24 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/25 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/26 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/27 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/28 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/29 832,000 15,89051815,372140.694%21,6277,097007,097 12/31/30 832,000 15,89051815,372140.694%21,6277,097007,097 12/31/31 832,000 15,89051815,372140.694%21,6270000 12/31/32 832,000 15,89051815,372140.694%21,6270000 $302,778$85,167$77,595$0$162,762 Springsted Incorporated 380 Jackson Street, Suite 300 Saint Paul, MN 55101-2887 Tel: 651-223-3000 Fax: 651-223-3002 www.springsted.com MEMORANDUM TO: Amanda Othoudt, Economic Development Director FROM: Mikaela Huot, Vice President/Consultant DATE: October 17, 2016 SUBJECT: SBH Properties, LLC: Request for Tax Abatement Assistance The City of Elk River asked Springsted to evaluate a tax abatement request for assistance submitted by the applicant, SBH Properties, LLC. The applicant proposes to build a new facility within the City of Elk River to allow for growth of the business and expand existing operations. The total estimated usable square footage for the facility is approximately 13,312. According to the applicant and supporting financial materials, the tax abatement assistance will be used as annual cash flow to support debt service and equity investment on the approximate $1.75M project to be financed with a combination of debt, equity and the City’s Forgivable Loan program. The purpose of this memo is to summarize an updated alternate analysis that Springsted prepared, based on adjusted lease rates to understand how an increase in an assumed lease rate may impact cash flow of the project and needed amount of City abatement assistance. The analysis is following the EDA Finance Committee’s September 29 meeting in which much discussion focused on the current proposed lease rate driving the need for assistance. It was determined that any increases in the actual lease rate should result in a reduction of required tax abatement assistance. Our review of the project components and financials and general rationale for assistance is based on the initial application materials as submitted by the applicant. The applicant plans to lease the space and use the rental income to support annual debt service payments on the mortgage with any tax abatement assistance providing additional cash flow. Based on the applicant’s initial information provided on the project, the annual rents estimated to be received from a $5/square foot lease rate for 13,312 of usable square feet would generate an estimated annual rental income of $66,560 to support the debt service payments. The estimated annual debt service payments for the first mortgage ($1,049,774 with a 20 year term and 4.25% interest rate) would be $78,007. Annual abatements from both the City and County totaling $14,856 ($7,097 City share and $7,759 County share) would provide sufficient income to make annual debt service payments. The first mortgage debt has a 20 year amortization and the requested term of abatement is 10 and 12 years, respectively, for the County and City. Once the abatement assistance has terminated, the lease rate and/or debt service payments would need to be adjusted in order for there to be sufficient revenues to support debt payments. City of Elk River, Minnesota SBH Properties, LLC Tax Abatement Project October 17, 2016 Page 2 Due to the inequity of timing for the analysis between tax abatement revenues and debt service regarding total number of years, we focused on the period of time in which the requested term of abatement would be in place through 2030. We have assumed the building would commence in 2017 and the abatement in 2019. To understand how an increase in the lease rate may impact the need for abatement assistance during this same period of time (14 years) we made assumptions as to an alternate lease rate for the project. For illustration purposes, an increase in the rental rate from $5/square foot to a blended rate of $5.50/square foot ($4.75 for industrial and $6.25 for office) over the same period of time as the term of the City and County abatement assistance would result in increased revenues for the project. An increase in annual lease revenues should result in an estimated decrease in the need for City tax abatement revenues over that same period. See table below to outline this alternate analysis: Original Assumptions Alternate Assumptions Lease Rate $5.00/SF $5.50/SF Total Lease Revenues (14 Years) $931,840 $948,248 Total Abatement Revenues (City) $85,167 $70,973 Total Abatement Revenues (County) $77,595 $77,595 Total Abatement Revenues $162,762 $148,567 Number of Years City 12 10 Number of Years County 10 10 Total Estimated Revenues (14 Years) $1,094,602 $1,096,816 An increase in the annual lease rate for the office portion of the project (with slight decrease in the industrial portion) would result in an overall increase in annual cash flow for the project. Understanding the term of the debt service is 20 years and longer than the term of abatement assistance, we quantified what the increase in lease rates would do to the need for the abatement assistance. To maintain an equal amount of total revenues through the abatement period (12 years) we estimated a reduced term by approximately 2 years, resulting in a 10 year term for both the City and County. Based on our analysis of the provided annual cash flow, additional annual revenues through an increase in rental incomes or other funding source) beyond the tax abatement would be needed to meet both the annual payments on the first mortgage (with assistance) and equipment loan (with or without assistance) over a 20 year period (and beyond the term of abatement assistance). Tax abatement revenues would be necessary, absent other annual revenue increases, to support first mortgage debt payments. Thank you for the opportunity to be of assistance to the City of Elk River. Please contact me at 651-223-3036 or mhuot@springsted.com with any questions or to discuss. Projected Tax Abatement Report City of Elk River, Minnesota Tax Abatement Projections SBH Properties LLC City & County Abatement: 12 and 10 Years, Respectively Less: Non-RetainedTimes:TaxTaxTax AnnualTotalTotalAbatedCapturedTaxAnnualAbatementAbatementAbatementTotal PeriodEstimatedNet TaxNet TaxNet TaxCapacityTotalCityCountySchool DistrictTax EndingMarket ValueCapacityCapacityCapacityRateTax46.17%50.48%39.27%Abatement (1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11) 12/31/16 51,8005185180140.694%00000 12/31/17 51,8005185180140.694%00000 12/31/18 51,8005185180140.694%00000 12/31/19 832,00015,89051815,372140.694%21,6277,0977,759014,857 12/31/20 832,00015,89051815,372140.694%21,6277,0977,759014,857 12/31/21 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/22 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/23 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/24 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/25 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/26 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/27 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/28 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/29 832,000 15,89051815,372140.694%21,6277,097007,097 12/31/30 832,000 15,89051815,372140.694%21,6277,097007,097 12/31/31 832,000 15,89051815,372140.694%21,6270000 12/31/32 832,000 15,89051815,372140.694%21,6270000 $302,778$85,167$77,595$0$162,762 Projected Tax Abatement Report City of Elk River, Minnesota Tax Abatement Projections SBH Properties LLC City & County Abatement: Each 10 Years Less: Non-RetainedTimes:TaxTaxTax AnnualTotalTotalAbatedCapturedTaxAnnualAbatementAbatementAbatementTotal PeriodEstimatedNet TaxNet TaxNet TaxCapacityTotalCityCountySchool DistrictTax EndingMarket ValueCapacityCapacityCapacityRateTax46.17%50.48%39.27%Abatement (1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11) 12/31/16 51,8005185180140.694%00000 12/31/17 51,8005185180140.694%00000 12/31/18 51,8005185180140.694%00000 12/31/19 832,00015,89051815,372140.694%21,6277,0977,759014,857 12/31/20 832,00015,89051815,372140.694%21,6277,0977,759014,857 12/31/21 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/22 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/23 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/24 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/25 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/26 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/27 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/28 832,000 15,89051815,372140.694%21,6277,0977,759014,857 12/31/29 832,000 15,89051815,372140.694%21,6270000 12/31/30 832,000 15,89051815,372140.694%21,6270000 12/31/31 832,000 15,89051815,372140.694%21,6270000 12/31/32 832,000 15,89051815,372140.694%21,6270000 $302,778$70,973$77,595$0$148,567 Resolution 16-____ A Resolution of the City of Elk River Approving Property Tax Abatement For Certain Real Property In The City Pursuant To Minnesota Statutes, Sections 469.1812 to 469.1815 And Specifying the Terms Thereof WHEREAS, the City of Elk River, Minnesota (the “City”) is authorized by Minnesota Statutes, Sections 469.1812 to 469.1815 (the “Abatement Act”) to grant a property tax Abatement (as defined in Section 3 of this resolution) in order to achieve one or more public purposes identified in the Abatement Act; and WHEREAS, the City has reviewed a proposal by Apex Embroidery Design, Inc. (the “Developer”) to construct and equip an approximately 13,312 square foot manufacturing facility to be owned by SBH Properties, LLC and leased to the Developer (the “Facility”) to be located in the City on the property identified as Lot 5, Block 1, Renner Fourth Addition, Sherburne County, Minnesota, parcel identification number 758110125 (the “Development Property”); and WHEREAS, the Development Property is not located in a tax increment financing district; and WHEREAS, the City and the Economic Development Authority of the City of Elk River (the “EDA”) have also determined that is reasonable and necessary to provide certain financial assistance to Developer in order to facilitate Developer’s plans for the Facility and the Development Property, and to that end, the City will consider approving a Tax Abatement and Business Subsidy Agreement between the City and Developer (the “Abatement Agreement”); and WHEREAS, among other things, the proposed Abatement Agreement will provide that the City will assist the Developer in financing a portion of the cost of the Facility, subject to certain terms and conditions, including the adoption of this resolution (the “Abatement Assistance”); and the Developer will construct the Facility, or cause the Facility to be constructed, subject to certain terms and conditions; and WHEREAS, on the date hereof, the City conducted a duly noticed public hearing on the Abatement at which the views of all interested persons were heard; and WHEREAS, all capitalized terms in this resolution have the meanings provided in the Abatement Agreement unless context clearly requires otherwise. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Elk River, Minnesota, as follows: 1. Benefits Equal Costs. It is hereby found and determined that the benefits to the City from the Abatement will be at least equal to the costs to the City of the Abatement for the following reasons: (a) The Abatement will stimulate commercial development and therefore will increase the tax base. (b) The Facility will generate significant City tax revenues after termination of the Abatement, which revenues will far exceed the amount of the Abatement itself. 2. Public Purposes. It is further found and determined that the Abatement will serve the following public purposes set forth in Section 469.1813, subdivision 1 of the Abatement Act: (a) The Abatement will stimulate commercial development and therefore will increase the tax base. (b) The Abatement will provide employment opportunities in the City. 3. Abatement Approved. The Abatement is hereby approved and adopted subject to the following terms and conditions: (a) “Abatement” or “Abatements” means the City’s share of annual real estate taxes on the Development Property for a term of up to 12 years in a principal amount not to exceed $85,167, or such lesser amount as approved by the City Council. (b) The City will pay the Abatements in the amount, at the time, and in accordance with all the terms and conditions set forth in the Abatement Agreement, which are incorporated herein by reference. (c) The Abatement is subject to modification in accordance with the Abatement Act, but only to the extent so permitted under the terms of the Abatement Agreement. (d) In accordance with Section 469.1815 of the Abatement Act, the City will add to its levy in each year during the term of the Abatement the total estimated amount of current year Abatement granted under this resolution. (e) The City makes no warranties or representations regarding the amount or availability of the Abatements. (f) In accordance with Section 469.1813, subdivision 8 of the Abatement Act, in no case shall the Abatement, together with all other abatements approved by the City under the Abatement Act and paid in any one year exceed the greater of 10% of the City’s net tax capacity for that year or $200,000. 4. Execution of Documents. The City Council hereby approves the Abatement Agreement and any related documents necessary in connection therewith (collectively, the “Documents”) and, the Mayor and City Clerk are hereby authorized and directed to execute the Documents to which the City is a party on behalf of the City and to carry out, on behalf of the City, the City’s obligations thereunder. In the event of absence or disability of the officers, any of the Documents authorized by this Resolution to be executed may be executed without further act or authorization of the Council by any duly designated acting official, or by such other officer or officers of the City as, in the opinion of the City Attorney, may act in their behalf. In accordance with Section 116J.994, Subd. 3(d) of the Business Subsidy Act, the City further approves a Loan Agreement between the Economic Development Authority of the City of Elk River (the “EDA”) and the Developer for the provision of a forgivable loan in the amount of $200,000 from the EDA to the Developer, and consents to the EDA entering into the Loan Agreement and related documents with the Developer. 5. Finalizing Documents. The approval hereby given to the Documents includes approval of such additional details therein as may be necessary and appropriate and such modifications thereof, deletions therefrom and additions thereto as may be necessary and appropriate and approved by legal counsel to the City and by the officers authorized herein to execute said Documents prior to their execution; and said officers are hereby authorized to approve said changes on behalf of the City. The execution of any instrument by the appropriate officers of the City herein authorized shall be conclusive evidence of the approval of such Document in accordance with the terms hereof. 6. Conflicting Provisions. In the event of a conflict between the content of this resolution and the Documents, the terms of the Documents shall prevail. 7. Effective Date. This resolution is effective upon execution in full of the Abatement Agreement. th Passed and adopted this 17 day of October, 2016. John J. Dietz, Mayor ATTEST: Tina Allard, City Clerk Vill. APPLICATION FOR TAX ABATEMENT A. APPLICANT INFORMATION Name of Corporation/Partnership S 5 H P R o P{ yJItS, L Address ln4 I +zoo A, CI-ecAK Lak-o, WW 55319 Primary Contact Iaiy H�II , AP -CX hi ivic. Addres-ss 6361 gjAv(is� Lok -v Covr.1 NW Eaw,f-eY'MN 6;3o3 Phone I 0 Z+1.4634, 163 441.4 7 Emal Brief description of the corporation/partnership's business, including history, principal wlitd by W1 IQSrF Brief description of the Attorney Name g,M E H A G 1,47-Y $ 51z i T -A 1 L+J Address 0 LO N tial icK FIVA, :1400 Ql, at�d( Phone 0 Fax Email_ Accountant Name LyM'ltt LLP Contractor Name `, AS401,; it5jl-I-[. Address i0°o7 °�31-d AVt N , oyst_oL�.+N 553 Phone 1b 3 42 ' 7,001- Fax Engineer Name Phone Architect Name Phone Cin' of Elk River Tax Abatement Policy Amended May 2006 Email Email Email M IW -to lo -t h b B. PROJECT INFORMATION 1. The project will b XIndustrial: lNew Construction _ Expansion _Redevelopment / Rehab. --Office/research facility that conforms to Business Park zoning standards _Commercial Redevelopment/Rehabilitation 2. In ddition to the City of Elk River, applicant is requesting Tax Abatement from: Sherburne County School District 728 3. The project will be: X Owner Occupied _Leased Space 4. Project Address II75 158th LII -SIC NW. 51k-FiV154., MC455330 Parcel Identification Number(s) 15 '611- 0 0 5. Site Plan and Construction Plans Attached: Yes —No 6. Total Amount of Tax Abatement Requested: S I 2 1 5 uver 1 y� s.\ City Portion: Annual $_ �11 O�Total $ 5,14x4 (12 a County Portion: Annual $_ 11 5I—Total $ 15q 0 (10 it -5 ISD 728 Portion: Annual $ Total 7. Current Real Estate Taxes on Project Site: $ d 641,. D Estimated Real Estate Taxes upon Completion: Phase 1 y Phase Il $ f 8. Construction Start Date: e (it. NO V t 1 fop I b Construction Completion Date: PIt- I ki 9 7.0 h If Phased Project: Year % Completed Year % Completed C. PUBLIC PURPOSE It is the policy of the City of Elk River that the use of Tax Abatement should result in a benefit to the public. Please indicate how this project will serve a public purpose. i Q (hCW iv 1 ob Creation/Retention Number of existing jobs % I k tai VGF Number of jobs created by project Average hourly wage of jobs create0 ANew industrial development which will result in additional private investment in the area. Enhancement and/or diversification of the City of Elk River's economic base. The project contributes to the fulfillment of the City's Economic Development Strategic Plan. _Removal of blight. N/A Rehabilitation of a high profile or priority site. --X-Significantly increase the City's tax base. City of Elk River Tax Abatement Policy Amended May 2006 9- D. SOURCES & USES SOURCES Bank Loan gahKat4e��- Owner Cash Equity Fed Grant/Loan NAM; AMOUNT 6noy- of :IKnVt� kcal ,5} F3 VsfL � vhevti $ �,QOD $�5t94 State Grant/Loan FI�ee�r)an Loa EDA l✓t ' $ 200 000 Tax Abatement ID Bonds $ TOTAL he 6 nK01 :F. hq5 aW'"J fh-" FttndS $ 150 4 0 b t uses -ts t jV 1+Y USES AMOUNT QQ $ I I U Land Acquisition to $ 164, 0 0 o Site Development $ Construction Machinery & Equipment $--J�� Architectural & Engineering Fees ie L-tQ01 S 10 f 0 0 D I MoVIK XpC�i CIoSIVi�co5 5 $ 35,000 Contingencies TOTAL $—Tlb5— City of Elk River Tax Abatement Policy Amended May 20U6 - 10- E. ADDITIONAL DOCUMENTATION AND CHECKLIST Applicants will also be required to provide the following documentation: x A) Written business plan, including a description of the business, ownership/management, date established, products and services, and future plans _ B) Financial Statements for Past Two Years Profit & Loss Statement Balance Sheet �C) Current Financial Statements Profit & Loss Statement to Date Balance Sheet to Date )D) Two Year Financial Projections __.%_E) Personal Financial Statements of all Major Shareholders Profit & Loss Current Tax Return ___�_F) Letter of Commitment from Applicant Pledging to Complete During the Proposed Project Duration __J_G) Letter of Commitment from the Other Sources of Financing, Stating Terms and Conditions of their Participation in the Project _J— H) Non-refundable application deposit of $5,000 I) Construction Plans and Itemized Project Construction Statement �) Attach the following documentation as Exhibits f-- Exhibit A — Corporation/Partnership Description Y Exhibit B — Description of Project Exhibit C — List of Shareholders/Partners Exhibit D — Bat -For Analysis t Exhibit E — List of Prospective Lessees `L Exhibit F — Legal Description and PID Number(s) Note: All Major shareholders will be required to sign personal guarantees and a minimum assessment agreement if up front financing of the project is required. The undersigned certifies that all information provided in this application is true and correct to the best of the undersigned's knowledge. The undersigned authorizes the City of Elk River to check credit references, verify financial and other information, and share this information with other political subdivisions as needed. The undersigned also agrees to provide any additional information as may be requested by the City after the filing of this application. n Applicant Name City of Elk River Tax Abatement Policy ,Amended May 2006 �IL41I(P 11- X. TAX ABATEMENT APPLICATION REVIEW WORKSHEET TO BE COMPLETED BY CITY STAFF 1. The project meets the criteria set forth in Section V of the Tax Abatement policy. _✓a) Meets at least one of the objectives in Section III. Demonstrates need for Tax Abatement with the but for analysis. Consistent with all city plans and ordinances. tr d) Serves at least two public purposes as defined in Section V(g). N 2. Ratio of Pri ate to All Public mInvestment in Project: $ I �� Private Investment Public Investment RG7�)rt7cx> > i((a� 11 Ratio Private: Public Financing Less than 3. Job Creation in the City of Elk River: Number of new jobs as a result of the project. Number of existing/retained jobs ,)-S Total 4. Ratio of Public Investment to Job Creation: $ 2 YVA t Public Investment c Number of new jobs created/retained $—JYS /14f Public Investment per new job 5. Wage Level of new jobs created/retained Minimum hourly wage of jobs created/retained:' / % 6. Project size: The project will result in the construction of square feet 2 Less than Points: 5:1 — 5 41 4 3:1 3 2:1 2 2:1 1 r Points: —> 25+ 5 20+ 4 15+ 3 10+ 2 10 1 Points: 9 $8,000 or less 5 $10,000 or less 4 $12,000 or less 3 Jj51000 or less 2 Over $15,000 1 Points: 3 Over $21/ hour $18-21 / hour $14-17 / hour $10-13 / hour Under $10 / hour Points:y 40,000+ 5 30,000+ 4 20,000+ 3 (-1f000+ 2 10,000 or less 1 Page 13 of 14 POMFAEO AI I�pruRE 7. Market Value/Tax Base Generation: Points: The project will result in a per square foot Industrial Commercial estimated market value (land and building) $80/sf+ $110/sf+ 5 of ?3_Av(X>C_ $70/sf+ $100/sf+ 4 $60/44 $90/sf+ 3 x$50/sf+ $80/sf+ 2 $40/sf+ $70/sf+ 1 8. Type of. Project: Points: 100% Owner Occupied 5 Mix Owner Occupied & Investment 4 Investment Property 3 9. Use: Points: Industrial or Business Park Project 5 Commercial Rehabilitation/Redevelopment 4 10. Likelihood that the project will result in Points: unsubsidized, spin-off development. High -Moderate Low Sub - Total Points: of a possible 45 points. 11. Bonus Points Bonus Points: 3 ✓The project will be 100% Pay-aryougo Tax Abatement 3 points The project contributes to the goals of Energy City. 2 points • Product promotes sensible use of energy, OR • Project utilizes significant energy efficient design &/or materials in construction. Total Points:Z Overall project desirability: High 45-38 points Moderate 37-29 points Low 28-20 points Not Eligible 19-0 points Page 14 of 14 row [ w [ o e r NATURE OkIPIE X SOLUTIONS FOR DECORATING PROFESSIONALS August 24, 2016 Elk River Economic Development Authority Amanda Othoudt, Economic Development Director 13065 Orono Parkway Elk River, MN 55330 RE: Letter of Commitment Dear Ms. Othoudt, This letter is my official pledge of commitment to begin our project located at 9775 158th Circle NW, Elk River, MN no later than November 1, 2016. We are planning on moving into our new facility by the Spring of 2017. If you have any questions or need additional information, please do not hesitate to contact Annie Deckert, Decklan Group, at 763-568-9498. I appreciate your time. Respectfully, Brian Hill President, Apex Embroidery & Design 6361 Sunfish Lake ct nw, #300, Ramsey, MN 55303 877-935-7766 763-241-4634 fax 763-441-8417 orders@`apexemb.net www.apexemb.net www.starbirdinc.com www.hotprintz.net bw— Bank September 6, 2016 City of Elk River 13065 Orono Pkwy Elk River, MN 55330 Re: Apex Embroidery Design, Inc. Forgivable Loan application/Tax Abatement application To whom it may concern: The Bank of Elk River has had a banking relationship with Apex Embroidery Design, Inc. for the past 14 years. Based on The Bank of Elk River's analysis of past financial performance and the projected financial outlay provided to The Bank of Elk River Apex Embroidery Design, Inc. demonstrates the ability to service repayment requirements necessary to support the building project proposed in their applications with the City of Elk River. The debt structure being proposed to The Bank of Elk River will allow for a loan on the land, building and equipment of up to $1,450,000. The final loan amount will be calculated based off the lesser of 80% of appraised value or cost and be amortized over a period of 20 years. While Apex Embroidery Design, Inc. demonstrates the ability to service the debt payments, the Forgivable Loan program/Tax Abatement is important to make the project a reality. The letter is only an assessment of Apex Embroidery Design, Inc. to service debt outlined in the application and not a commitment to lend from the Bank of Elk River. The final approval of the Forgivable Loan application and Tax Abatement application will be necessary for final approval to make a commitment. 51ncgain�+-----�� Neil Vice President The Bank of Elk River 630 Main Street, Elk River, MN 55330 p) 763-441-1000 ' f) 763-441-0847 www.thebankofelkriver.com PAa be,mc Apex Embroidery Design, Inc. — Business Plan/Summary (Apex) was founded in January of 1998 as a single person business providing embroidery programing services to apparel decorators mainly in the Midwest. In 2001, Apex added one employee, a laser cutting system, and began offering laser material cutting services (applique cutting) as an expansion to the programming services that we offered to our embroidery customers. Apex steadily grew its applique cutting and programming business until 2008 when the embroidery industry was seriously jolted by the economic downturn of the great recession. In 2009, as a response to market changes, Apex expanded our product selection and began offering heat transfer materials wholesale as well as custom heat transfers to better diversify our product offerings and smooth seasonal sales peaks and valleys. In 2011, Apex acquired Starbird, Inc., an embroidery programing (digitizing) provider that was in Plymouth, MN to both increase our embroidery programing capacity and also to free up time to further develop the business. Since 2011, Apex's heat transfer business has grown steadily and we added to our product mix custom rhinestone transfers, spangle transfers, and most recently screen printed transfers. Apex now employee 18 full time employees, and normally 2 or 3 part time high school interns during the school year of which quite a few have stayed with the company through their college years. Apex is known in the industry as an innovator and top quality provider of the products we produce and have done work for companies such as Ralph Lauren, North Face, Tommy Hilfiger, Harley Davidson, Warner Brothers, Abercrombie and Fitch, along with many more national brands. Approx. 50% of our business is in the Midwest with the balance spread throughout the country but is predominantly on the east and west coasts. Our clients are consist of primarily apparel decorators including but not limited to embroidery companies, screen printing companies, advertising specialty distributor, fulfilment companies as well as so smaller manufactures. Investment Impact statement In our effort to continue our company growth, Apex is proposing the addition of the following equipment; an INO automatic print, dry, and stacking production line for the purpose of increasing our print production capacity as well as the efficiency of our printing operations. This line will also provide us the additional needed capacity for the introduction a new product that we have developed which is more efficient process of manufacturing multi -color heat transfers. The Adelco dryer is for increasing throughput of our existing printing presses, the Uni-Kote screen coater is for improving product consistency by mechanizing our screen coating process. This is not a labor saving device it is strictly for quality control. The new wash out booth is in increase our capacity for processing and reclaiming screens. The maxipress shuttle heat press is to increase our production capacity for custom printed fabrics for our custom applique part of our business. Apex's present facility is currently a leased space in Ramsey, MN consisting of 4,500 sq. ft. of production space, 3,000 sq. ft. of office and 1,500 sq. ft. of storage. There is no room to expand within the building at our current location. We have explored existing buildings but have found that what is available has been either too small, too large or by the time we remodel to accommodate our requirements are not a cost effective alternative. This is why we are pursuing the option of a new construction project. We have considered many sites throughout the NW Metro, and have decided to locate in Elk River due to the availability of a variety of incentives and funding options that are crucial to support our continued growth, sustainability and success. Brian Hill 1998 -Present Apex Embroidery Design, Inc. / Ramsey, MN Founder - Grown Apex from a 1 person embroidery programming company to a multi product full service supplier to apparel decorators with 18 employees and projected sales 2015 of $2.35M -Primary day to day roll is marketing, business development and CFO. 1996-1998 Dakota Sportswear & Logo Magic / Sales and Programing Hopkins, MN / Embroidery Production Devils Lake, ND Dakota Sportswear / Logo Magic -Partner 10% Large client projects specialist. - met with large clients regarding project Embroidery QA -address and resolved embroider production issues related to programming Logo Magic General Manager - Managed all aspects of Embroidery programing business including staff of 4, marketing, trade shows, client relations. 1993-1995 Medallion Emblem / Duluth, MN Director of Marketing - Coordinated all aspects of marketing including national and regional trade shows, direct mail campaigns, print advertising and product literature. Account rep. - Coordinated production of customer orders through our overseas contract manufactures. 1992-1993 County Market / Cloquet, MN Assistant Store Manager -Coordinated operational aspects of a grocery store, including stocking shelves setting ad displays, product ordering and managing a staff of 4 stock people Education B.S. Business from St. John's University minoring in finance and marketing Business Record Details Minnesota Business Name Apex Embroidery Design, Inc. Business Type Business Corporation (Domestic) File Number 10A-72 Filing Date 02/06/1998 Renewal Due Date 12/31/2016 Number of Shares 10,000 Chief Executive Officer Brian T Hill 6361 Sunfish Lake Court NW #30 Ramsey, MN 55303 USA Filing History Filing History MN Statute 302A Home Jurisdiction Minnesota Status Active / In Good Standing Registered Office Address 6361 Sunfish Lake Ct NW Ramsey, MN 55303 USA Registered Agent(s) BrianTHill Principal Executive Office Address 6361 Sunfish Lake Court NW #30 Ramsey, MN 55303 USA Select the item(s) you would like to order: order Selected Copies Filing Date Filing 02/06/1998 Original Filing- Business Corporation (Domestic) 02/06/1998 Business Corporation (Domestic) Business Name 12/01/1999 Registered Office and/or Agent - Business Corporation (Domestic) Effective Date L 07/11/2003 Registered Office and/or Agent -Business Corporation (Domestic) L 08/29/2007 Registered Office and/or Agent - Business Corporation (Domestic) 02016 Office of the Minnesota Secretary of State -terms and conditions APEX - METAL Building Preliminary Construction Statement Sharp Associates 1 st floor- 13,372 sf for Commercial 500 Bunker Lake Blvd NW Mezz- 2,944 sf Buildings Anoka, MN 55303 TOTAL 16,316 sf Phone 763-425-2002 LAND BLUE PRINTS SURVEY SOIL TESTS PERMITS BONDS FINANCING 12:39 PM 8/30/2016 DESCRIPTION BY SUBCONTRACTOR PROJECT COSTS VALUE TAXES SPECIAL ASSESSMENTS TITLE WORK FILING FEES ATTORNEY'S FEES DRAFTING By Subcontractor $ 1,000.00 ARCHITECT Allowance $ 12,000.00 STRUCTURAL Allowance $ 3,000.00 LANDSCAPE MECHANICAL ELECTRICAL PRINTING By Subcontractor $ 500.00 ORIGINAL ENGINEERING Allowance $ 6,000.00 STAKING AS BUILT ORIGINAL ON SITE Allowance $ 2,500.00 APPLICATIONS Allowance $ 1,400.00 BUILDING Allowance $ 11,133.00 SURCHARGE See Building SAC & WAC None HOOK UP CHARGE METERS WATER SHED DIST. Allowance $ 800.00 COUNTYACCESS MPCA Allowance $ 300.00 SITE WORK UTILITY COMMIT FEE & COSTS BROKER FEE ATTORNEY'S FEE INSPECTION FEE FILING FEE INTERIM FEE CONST INTEREST ADVERTISING Prepared by Monte Helget 1 of 5 No Land: $1,218,000.00 $74.65 / sf APEX - METAL Building 1 st floor- 13,372 sf Mea- 2,944 sf TOTAL 16,316 sf INSURANCE EXCAVATING CEMENT WORK STRUCTURAL ROOFING PLATEICANTIBUCKS SEWER 8 WATER MECHANICAL 12:39 PM 8/30/2016 Preliminary Construction Statement for Commercial Buildings Sharp Associates 500 Bunker Lake Blvd NW Anoka, MN 55303 Phone 763-425-2002 DESCRIPTION BY SUBCONTRACTOR PROJECT COSTS CONSTRUCTION Allowance $ 2,500.00 PERMANENT SITE PREPARATION DEMOLITION FILL COMPACTION EXCAVATION Bu Subcontractor $ 30,000.00 BACK FILL FINAL GRADING FOOTINGS By Subcontractor $ 96,000.00 MASONRYBLOCK MASONRY BRICK SLABS SITE CONCRETE CURB & GUTTER BOARD OPENING POLISH FLOOR JOIST & DECK See Supply ERECTION By Subcontractor $ 120,000.00 MISC. METALS PRECAST REINFORCING SUPPLY By Subcontractor $ 156,000.00 INSULATION See Erection MEMBRANE METAL See Supply MATERIAL LABOR SANITARY WATER -For Fire Protection Allowance $ 10,000.00 STORM Allowance $ 2,500.00 SEPTIC TANK Allowance $ 8,000.00 WELL Allowance $ 9,000.00 PLUMBING By Subcontractor $ 25,990.00 HVAC Ventilation By Subcontractor $ 128,132.00 Prepared by Monte Helget 2of5 No Land: $1,218,000.00 $74.65 / sf APEX - METAL Building Preliminary Construction Statement Sharp Associates 1st floor- 13,372 sf for Commercial 500 Bunker Lake Blvd NW Mezz- 2,944 sf Buildings Anoka, MN 55303 TOTAL 16,316 sf Phone 763-425-2002 ELECTRICAL FIRE PROTECTION OVERHEAD DOORS DOCK EQUIPMENT DOORS & WINDOWS EXTERIOR FINISH INTERIOR FINISH 12:39 PM 8/30/2016 DESCRIPTION BY SUBCONTRACTOR PROJECT COSTS FLAMM WASTE TRAP UTILITY CHARGES Trench Drain WIRING By Subcontractor $ 110,370.00 FIXTURE ALLOWANCE PHONE, COMP WIRING UTILITY SERVICE Allowance —$--10,000 00 UTILITY CHARGES Allowance $ 1,500.00 PHONE SLEEVES By Subcontractor $ 2,380.00 SPRINKLING SYSTEM By Subcontractor $ 32,960.00 MONITORS By Subcontractor $ 4,200.00 EXTINGUISHER MECH, ROOM DOORS By Subcontractor $ 7,775.00 OPERATORS See Doors BUMPERS See Doors LEVELERS See Doors SEALS See Doors STEEL DOORS By Subcontractor $ 10,805.00 WOOD DOORS See Steel Drs ALUMINUM DOORS See Glass HARDWARE See Steel Drs WEATHER STRIPPING See Steel Drs WINDOWS See Glass GLASS & GLAZING By Subcontractor -F-31,200 00 CAULKING By Subcontractor $ 770.00 PAINTING ADDRESS PLATES By Subcontractor -$-400 00 FRAMING MATERIAL By Subcontractor $58,520.00 FRAMING LABOR See Material SHEETROCK MATERIAL See Material SHEETROCK LABOR See Material CARPENTRY FINISHING By Subcontractor $ 7,400.00 WAREHOUSE PAINT CEILING & JOIST PAINT PAINT/STAIN/VARNISH By Subcontractor -F-23,000 00 CARPET By Subcontractor $ 18,645.00 Prepared by Monte Helget 3of5 No Land: $1,218,000.00 $74.65 / sf APEX - METAL Building Preliminary Construction Statement Sharp Associates 1st floor- 13,372 sf for Commercial 500 Bunker Lake Blvd NW Mezz- 2,944 sf Buildings Anoka, MN 55303 TOTAL 16,316 sf Phone 763-425-2002 HARDWARE IRON SIGNS SITE WORK CLEAN-UP 12:39 PM 8/30/2016 DESCRIPTION BY SUBCONTRACTOR PROJECT COSTS V A TILE See Carpet CERAMIC TILE See Carpet SUSPENDED CEILINGS By Subcontractor $ 2,210.00 CABINETS By Subcontractor $ 4,470.00 COUNTER TOPS See Cabinets WINDOW SILLS By Subcontractor $ 1,960.00 MILLWORK FRP See Carpentry HANDICAP SIGNS See Holders PAPER HOLDERS Allowance $ 800.00 MIRRORS See Glass HANDICAP BARS See Plumbing BATH PARTITIONS FLOOR MATS By Subcontractor $ 509.00 STAIRWAYS By Subcontractor T-14,550 00 RAILINGS See Stairs ROOF ACCESS BOLLARDS See Stairs Setting Plates on Wall MATERIAL By Owner LABOR By Owner ASPHALT Allowance $ 65,400.00 BASE See Asphalt BLACK DIRT See Excavation SOD Allowance -F-35,31 0 00 PLANTING See Sod IRRIGATION See Sod ROCK See Sod Curb & Gutter Allowance $ 20,849.00 HAULING By Subcontactor $ 3,000.00 LABOR / CONST. By Subcontactor $ 4,500.00 FINAL By Subcontactor $ 4,500.00 TEMPORARY FACILITIES By Subcontactor $ 1,500.00 SUPERVISION & MGMT $ 15,000.00 MISC. CONTINGENCIES $ 22,424.00 Prepared by Monte Helget 4of5 No Land: $1,218,000.00 $74.65 / sf APEX - METAL Building Preliminary Construction Statement Sharp Associates 1st floor- 13,372 sf for Commercial 500 Bunker Lake Blvd NW Mezz- 2,944 sf Buildings Anoka, MN 55303 TOTAL 16,316 sf Phone 763-425-2002 DUE CONTRACTOR SUBTOTAL TOTAL 12:39 PM 8/30/2016 Prepared by Monte Helget 5of5 No Land: $1,218,000.00 $74.65 / sf ® ,`„ �a?I 3fap ii ez eiosauwry AIN II3 s�I EB€pg¢r3p�� eiE. A213alOb8W3 X3dH ipp�,jjgg�o $ �s N.W. $ ; d .OSaUUI,e MO oaw, gay �¢ � , ■ � |C ¢ § ! I a| 'IN ! 1010. f ;-P\ = § m HT) � # � , ■ � oil ij . i e- ® elosauuiyy TanJill;a.q¢e alfa A213410i18W3 X3dV jjrY€ N pg[g d j MIA b n-. WN..3 .-I ® W ?s'.g $f'-� � elosauwyy 'ian1N '113 a° i $SBsQp8�¢gR:ps p8�sl Er A2a1028W3 X3dV 1}8 lil.ii^F tl. M s iv YA`W ox/�gpCHp jai am+�a TAX ABATEMENT AND BUSINESS SUBSIDY AGREEMENT BY AND BETWEEN CITY OF ELK RIVER, MINNESOTA AND APEX EMBROIDERY DESIGN, INC. 487587v2 JSB EL185-45 TABLE OF CONTENTS Page ARTICLE I DEFINITIONS ............................................................................................. 1 Section 1.1 Definitions ........................................................................................ 1 ARTICLE II REPRESENTATIONS AND WARRANTIES ............................................. 3 Section 2.1 Representations and Warranties of the City ....................................... 3 Section 2.2 Representations and Warranties of the Developer ............................. 3 ARTICLE III UNDERTAKINGS BY DEVELOPER AND CITY ...................................... 5 Section 3.1 Construction of Project and Reimbursement of Tax Abatement Property Cost .................................................................................... 5 Section 3.2 Limitations on Undertaking of the City ............................................. 5 Section 3.3 Commencement and Completion of Construction ............................. 5 Section 3.4 Damage and Destruction ................................................................... 5 Section 3.5 Change in Use of Project .................................................................. 5 Section 3.6 Prohibition Against Transfer of Project and Assignment of Agreement ........................................................................................ 5 Section 3.7 Real Property Taxes .......................................................................... 6 Section 3.8 Business Subsidies Act ..................................................................... 6 Section 3.9 Duration of Abatement Program ....................................................... 8 ARTICLE IV EVENTS OF DEFAULT.............................................................................. 9 Section 4.1 Events of Default Defined ................................................................. 9 Section 4.2 Remedies on Default ......................................................................... 9 Section 4.3 No Remedy Exclusive ...................................................................... 9 Section 4.4 No Implied Waiver ........................................................................... 9 Section 4.5 Agreement to Pay Attorney’s Fees and Expenses ............................ 10 Section 4.6 Release and Indemnification Covenants .......................................... 10 ARTICLE V ADDITIONAL PROVISIONS ................................................................... 11 Section 5.1 Conflicts of Interest ........................................................................ 11 Section 5.2 Titles of Articles and Sections......................................................... 11 Section 5.3 Notices and Demands ..................................................................... 11 Section 5.4 Counterparts ................................................................................... 11 Section 5.5 Law Governing ............................................................................... 11 Section 5.6 Duration ......................................................................................... 12 Section 5.7 Provisions Surviving Rescission or Expiration ................................ 12 -i- 487587v2 JSB EL185-45 TAX ABATEMENT AND BUSINESS SUBSIDY AGREEMENT THIS AGREEMENT, made as of the ___day of October, 2016, by and among the City of Elk River, Minnesota (the “City”), a municipal corporation and political subdivision of the State of Minnesota, and Apex Embroidery Design, Inc., a Minnesota corporation (the “Developer”). WlTNESSETH: WHEREAS, pursuant to Minnesota Statutes, Sections 469.1812 through 469.1815, the City has established a Tax Abatement Program; and WHEREAS, the City believes that the development and construction of a certain Project (as defined herein), and fulfillment of this Agreement are vital and are in the best interests of the City, will result in preservation and enhancement of the tax base, provide employment opportunities and are in accordance with the public purpose and provisions of the applicable state and local laws and requirements under which the Project has been undertaken and is being assisted; and WHEREAS, the requirements of the Business Subsidy Law, Minnesota Statutes, Sections 116J.993 through 116J.995, apply to this Agreement; and WHEREAS, the City has adopted criteria for awarding business subsidies that comply with the Business Subsidy Law, after public hearings for which notice was published; and WHEREAS, the Council has approved this Agreement as a subsidy agreement under the Business Subsidy Law. NOW, THEREFORE, in consideration of the premises and the mutual obligations of the parties hereto, each of them does hereby covenant and agree with the other as follows: ARTICLE I DEFINITIONS Section 1.1 Definitions. All capitalized terms used and not otherwise defined herein shall have the following meanings unless a different meaning clearly appears from the context: Agreement means this Tax Abatement and Business Subsidy Agreement, as the same may be from time to time modified, amended or supplemented; Benefit Date means the date on which a Certificate of Occupancy for the Project is issued by the City; Business Day means any day except a Saturday, Sunday or a legal holiday or a day on which banking institutions in the City are authorized by law or executive order to close; City means the City of Elk River, Minnesota; 1 487587v2 JSB EL185-45 County means Sherburne County, Minnesota; Developer means Apex Embroidery Design, Inc., a Minnesota corporation, its successors and assigns; Event of Default means any of the events described in Section 4.1; Project means the construction and equipping of an approximately 13,312 square foot manufacturing facility to be owned by SBH Properties and leased to the Developer for use in its apparel decorating business located in the City; SBH Properties means SBH Properties, LLC, a Minnesota limited liability company, its successors or assigns; State means the State of Minnesota; Tax Abatement Act means Minnesota Statutes, Sections 469.1812 through 469.1815; Tax Abatement Program means the actions by the City pursuant to Minnesota Statutes, Section 469.1812 through 469.1815, as amended, and undertaken in support of the Project; Tax Abatement Property means all and any portion of the real property currently identified as Parcel Identification Number 758110125, Lot 5, Block 1, Renner Fourth Addition, Sherburne County, Minnesota, located in the City; Tax Abatements means the City’s share of annual real estate taxes on the Tax Abatement Property, abated in accordance with the Tax Abatement Program. 2 487587v2 JSB EL185-45 ARTICLE II REPRESENTATIONS AND WARRANTIES Section 2.1 Representations and Warranties of the City. The City makes the following representations and warranties: (1) The City is a municipal corporation and a political subdivision of the State and has the power to enter into this Agreement and carry out its obligations hereunder. (2) The Tax Abatement Program was created, adopted and approved in accordance with the terms of the Tax Abatement Act. (3) To finance the costs of the Project to be undertaken by or on behalf of the Developer, the City proposes, subject to the further provisions of this Agreement, to convey the Tax Abatement Property to the Developer and apply the Tax Abatements to reimburse the Developer for a portion of the costs of the Tax Abatement Property as further provided in this Agreement. (4) The City has made the findings required by the Tax Abatement Act for the Tax Abatement Program. Section 2.2 Representations and Warranties of the Developer. The Developer makes the following representations and warranties: (1) The Developer has the power to enter into this Agreement and to perform its obligations hereunder and is not in violation of its articles, bylaws or any local, state or federal laws. (2) The Developer is a corporation validly existing under the laws of this State and has full power and to enter into this Agreement and carry out the covenants contained herein. (3) The Developer will construct the Project or cause the Project to be constructed in accordance with the terms of this Agreement and all local, state and federal laws and regulations (including, but not limited to, environmental, zoning, energy conservation, building code and public health laws and regulations). (4) The Developer will obtain or cause to be obtained, in a timely manner, all required permits, licenses and approvals, and will meet, in a timely manner, all requirements of all applicable local, state, and federal laws and regulations which must be obtained or met before the Project may be lawfully constructed (5) The construction of the Project would not be undertaken by or on behalf of the Developer, and in the opinion of the Developer would not be economically feasible within the reasonably foreseeable future, without the assistance and benefit to the Developer provided for in this Agreement. 3 487587v2 JSB EL185-45 (6) Neither the execution and delivery of this Agreement, the consummation of the transactions contemplated hereby, nor the fulfillment of or compliance with the terms and conditions of this Agreement is prevented, limited by or conflicts with or results in a breach of, the terms, conditions or provisions of any contractual restriction, evidence of indebtedness, agreement or instrument of whatever nature to which the Developer is now a party or by which it is bound, or constitutes a default under any of the foregoing. (7) The Developer will cooperate fully with the City with respect to any litigation commenced with respect to the Project but only to the extent that the City and the Developer are not adverse parties to the litigation. (8) The Developer will cooperate fully with the City in resolution of any traffic, parking, trash removal or public safety problems which may arise in connection with the construction and operation of the Project. 4 487587v2 JSB EL185-45 ARTICLE III UNDERTAKINGS BY DEVELOPER AND CITY Section 3.1 Construction of Project and Reimbursement of Tax Abatement Property Cost. (1) The costs of the Tax Abatement Property and the construction of the Project shall be paid by the Developer or SBH Properties and none of such costs shall be paid by the City except as reimbursed as specifically provided in this Agreement. The Developer will construct the Project or cause the Project to be constructed in accordance with the approved construction plans and at all times prior to the termination of this Agreement will operate and maintain, preserve and keep the Project or cause the Project to be maintained, preserved and kept with the appurtenances and every part and parcel thereof, in good repair and condition. (2) Upon submission to the City of paid invoices for site development costs of the Tax Abatement Property in an amount not less than the Reimbursement Amount, the City shall reimburse the Developer for site development costs of the Tax Abatement Property actually incurred in an amount not to exceed $\[70,970\] (the “Reimbursement Amount”) pursuant to the Abatement Program as provided in Section 3.9. Section 3.2 Limitations on Undertaking of the City. Notwithstanding the provisions of Section 3.1, the City shall have no obligation to reimburse the Developer for the site development costs of the Tax Abatement Property, if the City, at the time or times such payment is to be made, is entitled under Section 4.2 to exercise any of the remedies set forth therein as a result of an Event of Default which has not been cured. Section 3.3 Commencement and Completion of Construction. The Developer shall complete the Project or cause the Project to be completed by ___________, 2016. All work with respect to the Project to be constructed or provided by or on behalf of the Developer shall be in conformity with the construction plans as submitted by the Developer and approved by the City. Nothing in this Agreement shall be deemed to impair or limit any of the City’s rights or responsibilities under its zoning laws or construction permit processes. Section 3.4 Damage and Destruction. In the event of damage or destruction of the Project the Developer shall repair or rebuild the Project or cause the Project to be repaired or rebuild. Section 3.5 Change in Use of Project. The City’s obligations pursuant to this Agreement shall be subject to the continued operation of the Project by the Developer. Section 3.6 Prohibition Against Transfer of Project and Assignment of Agreement. The Developer represents and agrees that prior to the termination date of this Agreement the Developer shall not transfer the Project or any part thereof or any interest therein, except between the Developer and SBH Properties, without the prior written approval of the City. The City shall be entitled to require as conditions to any such approval that: 5 487587v2 JSB EL185-45 (1) Any proposed transferee shall have the qualifications and financial responsibility, in the reasonable judgment of the City, necessary and adequate to fulfill the obligations undertaken in this Agreement by the Developer. (2) Any proposed transferee, by instrument in writing satisfactory to the City shall, for itself and its successors and assigns, and expressly for the benefit of the City, have expressly assumed all of the obligations of the Developer under this Agreement and agreed to be subject to all the conditions and restrictions to which the Developer is subject. (3) There shall be submitted to the City for review and prior written approval all instruments and other legal documents involved in effecting the transfer of any interest in this Agreement or the Project. Section 3.7 Real Property Taxes. The Developer shall, so long as this Agreement remains in effect, pay or cause to be paid all real property taxes with respect to all parts of the Tax Abatement Property acquired, owned or leased by it or acquired and owned by SBH Properties which are payable pursuant to any statutory or contractual duty that shall accrue subsequent to the date of its acquisition of title to the Tax Abatement Property (or part thereof) and until title to the property is vested in another person. The Developer agrees that for tax assessments so long as this Agreement remains in effect: (a) It will not seek administrative review or judicial review of the applicability of any tax statute relating to the ad valorem property taxation of real property contained on the Tax Abatement Property determined by any tax official to be applicable to the Project or the Developer or raise the inapplicability of any such tax statute as a defense in any proceedings with respect to the Tax Abatement Property, including delinquent tax proceedings; provided, however, “tax statute” does not include any local ordinance or resolution levying a tax; (b) It will not seek administrative review or judicial review of the constitutionality of any tax statute relating to the taxation of real property contained on the Tax Abatement Property determined by any tax official to be applicable to the Project or the Developer or raise the unconstitutionality of any such tax statute as a defense in any proceedings, including delinquent tax proceedings with respect to the Tax Abatement Property; provided, however, “tax statute” does not include any local ordinance or resolution levying a tax; (c) It will not seek any tax deferral or abatement, either presently or prospectively authorized under Minnesota Statutes, Section 469.181, or any other State or federal law, of the ad valorem property taxation of the Tax Abatement Property so long as this Agreement remains in effect. Section 3.8 Business Subsidies Act. (1) In order to satisfy the provisions of Minnesota Statutes, Sections 116J.993 to 116J.995 (the “Business Subsidies Act”), the Developer acknowledges and agrees that the amount of the “Business Subsidy” granted to the Developer under this Agreement is the value of a portion of the Tax Abatement Property, which is approximately $\[70,970\], and that the 6 487587v2 JSB EL185-45 Business Subsidy is needed because the Project is not sufficiently feasible for the Developer to undertake without the Business Subsidy. The public purpose of the Business Subsidy is to increase the tax base and provide employment opportunities in the City. The Developer agrees that it will meet the following goals (the “Goals”): it will cause the Developer to relocate its existing 18 jobs in Minnesota to the City and create at least 7 full time equivalent jobs in connection with the development of the Development Project at an average hourly wage of at least $15.00 per hour or 150% of the state or federal minimum wage, whichever is greater, excluding benefits, within two years from the Benefit Date, which is the date the Developer or SBH Properties receives a certificate of occupancy for the Project. (2) If none of the Goals are met, the Developer agrees to repay all of the Business Subsidy to the City, plus interest (“Interest”) set at the implicit price deflator defined in Minnesota Statutes, Section 275.70, Subdivision 2, accruing from and after the Benefit Date, compounded semiannually. If the Goals are met in part, the Developer will repay a portion of the Business Subsidy (plus Interest) determined by multiplying the Business Subsidy by a fraction, the numerator of which is the number of jobs in the Goals which were not relocated or created at the wage level set forth above and the denominator of which is 25 (i.e. number of jobs set forth in the Goals). (3) The Developer agrees to (i) report its progress on achieving the Goals to the City until the later of the date the Goals are met or two years from the Benefit Date, or, if the Goals are not met, until the date the Business Subsidy is repaid, (ii) include in the report the information required in Section 116J.994, Subdivision 7 of the Business Subsidies Act on forms developed by the Minnesota Department of Employment and Economic Development, and (iii) send completed reports to the City. The Developer agrees to file these reports no later than March 1 of each year commencing March 1, 2017, and within 30 days after the deadline for meeting the Goals. The City agrees that if it does not receive the reports, it will mail the Developer a warning within one week of the required filing date. If within 14 days of the post marked date of the warning the reports are not made, the Developer agrees to pay to the City a penalty of $100 for each subsequent day until the report is filed up to a maximum of $1,000. (4) The Developer agrees to cause the Developer to continue operations of the Project for at least five (5) years after the Benefit Date. (5) Other than a $200,000 forgivable loan from the Economic Development Authority of the City of Elk River, the Tax Abatements and comparable tax abatements from the County, there are no other state or local government agencies providing financial assistance for the Project other than the City and the County. (6) There is no parent corporation of SBH Properties or the Developer. 7 487587v2 JSB EL185-45 Section 3.9 Duration of Abatement Program. The Tax Abatement Program shall exist for a period of up to \[10\] years beginning with real estate taxes payable in 2019 through \[2028.\] On or before February 1 and August 1 of each year commencing August 1, 2019 until the earlier of the date that the Developer shall have received the Reimbursement Amount or February 1, \[2029\] the City shall pay the Developer the amount of the Tax Abatements received by the City in the previous six month period. The City may terminate the Tax Abatement Program and this Agreement at an earlier date if an Event of Default occurs and the City rescinds or cancels this Agreement. 8 487587v2 JSB EL185-45 ARTICLE IV EVENTS OF DEFAULT Section 4.1 Events of Default Defined. The following shall be “Events of Default” under this Agreement and the term “Event of Default” shall mean whenever it is used in this Agreement any one or more of the following events: (1) Failure by the Developer to timely pay or cause to be paid any ad valorem real property taxes, special assessments, utility charges or other governmental impositions with respect to the Project. (2) Failure by the Developer to construct or cause the construction of the Project to be completed pursuant to the terms, conditions and limitations of this Agreement. (3) Failure by the Developer to observe or perform any other covenant, condition, obligation or agreement on its part to be observed or performed under this Agreement. Section 4.2 Remedies on Default. Whenever any Event of Default referred to in Section 4.1 occurs and is continuing, the City, as specified below, may take any one or more of the following actions after the giving of 30 days’ written notice to the Developer citing with specificity the item or items of default and notifying the Developer that it has 30 days within which to cure said Event of Default. If the Event of Default has not been cured within said 30 days: (a) The City may suspend its performance under this Agreement until it receives assurances from the Developer, deemed adequate by the City, that the Developer will cure its default and continue its performance under this Agreement. (b) The City may cancel and rescind this Agreement. (c) The City may take any action, including legal or administrative action, in law or equity, which may appear necessary or desirable to enforce performance and observance of any obligation, agreement, or covenant of the Developer under this Agreement. Section 4.3 No Remedy Exclusive. No remedy herein conferred upon or reserved to the City is intended to be exclusive of any other available remedy or remedies, but each and every such remedy shall be cumulative and shall be in addition to every other remedy given under this Agreement or now or hereafter existing at law or in equity or by statute. No delay or omission to exercise any right or power accruing upon any default shall impair any such right or power or shall be construed to be a waiver thereof but any such right and power may be exercised from time to time and as often as may be deemed expedient. Section 4.4 No Implied Waiver. In the event any agreement contained in this Agreement should be breached by any party and thereafter waived by the other party, such waiver shall be 9 487587v2 JSB EL185-45 limited to the particular breach so waived and shall not be deemed to waive any other concurrent, previous or subsequent breach hereunder. Section 4.5 Agreement to Pay Attorney’s Fees and Expenses. Whenever any Event of Default occurs and the City shall employ attorneys or incur other expenses for the collection of payments due or to become due or for the enforcement or performance or observance of any obligation or agreement on the part of the Developer herein contained, the Developer agrees that they shall, on demand therefor, pay to the City the reasonable fees of such attorneys and such other expenses so incurred by the City. Section 4.6 Release and Indemnification Covenants. (1) The Developer releases from and covenants and agrees that the City and its governing body members, officers, agents, servants and employees shall not be liable for and agrees to indemnify and hold harmless the City and its governing body members, officers, agents, servants, and employees against any loss or damage to property or any injury to or death of any person occurring at or about or resulting from any defect in the Project. (2) Except for any willful misrepresentation or any willful or wanton misconduct of the following named parties, the Developer agrees to protect and defend the City and its governing body members, officers, agents, servants and employees, now or forever, and further agrees to hold the aforesaid harmless from any claim, demand, action or other proceeding whatsoever by any person or entity whatsoever arising or purportedly arising from a breach of the obligations of the Developer under this Agreement, or the transactions contemplated hereby or the acquisition, construction, installation, ownership, leasing, maintenance and operation of the Project. (3) The City and its governing body members, officers, agents, servants and employees shall not be liable for any damages or injury to the persons or property of the Developer or its officers, agents, servants or employees or any other person who may be about the Project due to any act of negligence of any person. (4) All covenants, stipulations, promises, agreements and obligations of the City contained herein shall be deemed to be the covenants, stipulations, promises, agreements and obligations of the City and not of any governing body member, officer, agent, servant or employee of the City in the individual capacity thereof. 10 487587v2 JSB EL185-45 ARTICLE V ADDITIONAL PROVISIONS Section 5.1 Conflicts of Interest. No member of the governing body or other official of the City shall participate in any decision relating to this Agreement which affects his or her personal interests or the interests of any corporation, partnership or association in which he or she is directly or indirectly interested. No member, official or employee of the City shall be personally liable to the City in the event of any default or breach by the Developer or successor or on any obligations under the terms of this Agreement. Section 5.2 Titles of Articles and Sections. Any titles of the several parts, articles and sections of this Agreement are inserted for convenience of reference only and shall be disregarded in construing or interpreting any of its provisions. Section 5.3 Notices and Demands. Except as otherwise expressly provided in this Agreement, a notice, demand or other communication under this Agreement by any party to any other shall be sufficiently given or delivered if it is dispatched by registered or certified mail, postage prepaid, return receipt requested, or delivered personally, and (1) in the case of the Developer is addressed to or delivered personally to: Apex Embroidery Design, Inc. th 9775 158 Circle, NW Elk River, MN 55330 Attention: __________ (2) in the case of the City is addressed to or delivered personally to the City at: City of Elk River Elk River City Hall 13065 Orono Parkway Elk River, MN 55330-5600 Attn: Director of Economic Development or at such other address with respect to any such party as that party may, from time to time, designate in writing and forward to the other, as provided in this Section. Section 5.4 Counterparts. This Agreement may be executed in any number of counterparts, each of which shall constitute one and the same instrument. Section 5.5 Law Governing. This Agreement will be governed and construed in accordance with the laws of the State of Minnesota. 11 487587v2 JSB EL185-45 Section 5.6 Duration. This Agreement shall remain in effect through the earlier of the date the Developer receives the Reimbursement Amount or February 1, \[2029\], unless earlier terminated or rescinded in accordance with its terms. Section 5.7 Provisions Surviving Rescission or Expiration. Sections 4.5 and 4.6 shall survive any rescission, termination or expiration of this Agreement with respect to or arising out of any event, occurrence or circumstance existing prior to the date thereof. 12 487587v2 JSB EL185-45 IN WITNESS WHEREOF, the City has caused this Agreement to be duly executed in its name and on its behalf, and the Developer has caused this Agreement to be duly executed in its name and on its behalf, on or as of the date first above written. APEX EMBROIDERY DESIGN, INC. By Its This is a signature page to the Tax Abatement and Business Subsidy Agreement by and between the City of Elk River, Minnesota and Apex Embroidery Design, Inc. S-1 487587v2 JSB EL185-45 CITY OF ELK RIVER, MINNESOTA By Its Mayor By Its City Clerk This is a signature page to the Tax Abatement and Business Subsidy Agreement by and between the City of Elk River, Minnesota and Apex Embroidery Design, Inc. S-2 487587v2 JSB EL185-45 ELK RIVER ECONOMIC DEVELOPMENT FORVIABLE LOAN APPLICATION I. CONTACT INFORMATION Legal Name of Business: Apex Embroidery Design, Inc. Project Site Address: 9775 158`s Circle NW City / State / Zip Contact Person(s) Business Phone Check One: Social Security No. Elk River, MN 55330 Annie Deckert. 763-568-9498, anide@decklangroup.com 763-241-4634 Fax Proprietor 763-441-8417 X Corporation Partnership Federal ID # 41-1901329 State ID # 3682215 il. NATURE OF LOAN REQUEST Does your project involve purchasing city -owned property? Yes X No Amount Requested: $ 200,000 Total Project Cost: $1,7150,968 Type of project New construction for a startup business. X New construction for an existing business. On site expansion Equipment purchase Other Project timeline: Apex Embroidery would like to begin construction no later than November 1, 2016 and anticipates the project will take approximately 16 weeks to complete. Apex would like to be in their building by the Spring of 2017. Forgivable Loan Fund Application Page 9 of 8 DRAFT Please give a brief summary of your business and its products or service: Apex Embroidery has been in business since 1998 and was originally located in Hopkins, MN. Due to considerable growth, the company moved to Elk River in 2001. In 2008, the company moved to the city of Ramsey due to their building in Elk River being sold. Apex continues to grow, and is now looking to build their own building to accommodate their growth. Apex provides a wide variety of apparel decorating solutions, including screen printed transfers, custom applique, custom rhinestones, digital transfers, and more. They are a manufacturer who has been in business for 19 years, and has continued to see consistent growth. They work with a wide variety of clients, including, but not limited to embroidery companies, screen printing companies, fulfillment companies and smaller manufacturers. They have produced products for Ralph Lauren, North Face, Tommy Hilfiger, Harley Davidson, Warner Brothers and Abercrombie & Fitch. Approximately half of their business is in the Midwest, with the remaining spread throughout the United States, predominately on the East and West coasts. Additional business information can be found in the attached business summary. Please give a brief summary of the project: Apex Embroidery currently leases a 7,500 building in Ramsey, MN. Because of their rapid growth, they desire to build capacity through building their own building, purchasing additional equipment, and growing their workforce by approximately 6- 10 employees within two years of project completion. They will be bringing a total of 18 full-time employees into the City of Elk River, currently averaging $15.57 per hour. They are committing to creating a minimum of 7 additional full-time employees within two years from project completion averaging $17.71 per hour. They are proposing to purchase 1.4 acres of land to construct a 13,312 square foot facility at 9775158' Circle NW. They will have the option to purchase an adjacent parcel for room to expand their new proposed facility an additional 14,975 sf, more than doubling the size of their proposed building. They will be purchasing an additional full -production line, dryer and screen coater, totaling $306,000. Please describe how this loan will impact your project: This loan, will tremendously impact this project through stimulating private investment to help spur new construction, create and retain new employment opportunities for an industrial use looking to increase capacity and efficiency through the construction (and ownership) of a new building, and purchase of over $320,000 of new machinery and equipment. Forgivable Loan Fund Application Page 10 of 8 DRAFT This project will result in the development of one of four vacant lots on a cul-de-sac on the east end of Elk River and an increase of approximately $30,000/yr in property taxes. This loan is imperative to leverage private investment and will improve employment and economic opportunity for citizens in the region. The new equipment will increase print production capacity, as well as the efficiency of their printing operations. It will also provide us the additional needed capacity for the introduction of a new product they've developed which is a more efficient process of manufacturing multi -color heat transfers. Apex has considered numerous sites in Ramsey, and throughout the NW Metro. Their decision to locate in Elk River is due to the availability of this program, as well as tax abatement through the city and the county. The combination of these programs is crucial to support their continued growth, sustainability and success. Additional capabilities are outlined in the attached investment impact statement. III. FINANCING Project Costs Land Site improvements Buildings (attach plans & costs) Equipment/Machinery/Fixtures (attach list and estimated costs) Moving Expenses Professional Fees Other (Contingencies + Closing fees ($35k) Total Costs Comments: Proposed Sources of Financing SOURCE NAME Forgivable Loan Fund Application DRAFT $ 121,968 $ 154.000 $ 1.064,000 $ 321.000 $ 30.000 $ 10.000 $ 50.000 $ 1.750.968 TERMS AMOUNT Page 11 of 8 Bank Loan Bank of ER — Real Estate 20 -yr amm. 5 -yr $1,049,774 balloon, 4.25% Bank Loan Bank of ER - Equipment 6 -yr amm. 6 -yr $ 351,000 Term, 4.55% Other Private Funds $ Applicant Contribution Owner Equity $ 150,194 Sherb. Co. RLF (?) $ EDA Forgivable Loan $ 200,000 Tax Abatement $ Total Financing $1,750,968 Collateral Assigmnents Lien Description of Collateral Position To Bank 1 Real Estate 1st To Bank 2 Machinery & Equipment 1st To Private Sources To Other Sources To Federal Govt To State To EDA Micro Loan EDA Forgivable Loan Real Estate 2nd Value of Collateral Land (per Beacon) Buildings Machinery & Equip. Other Forgivable Loan Fund Application DRAFT Book Value Cost $ 51,800 $ 121,968 $ 1,218,000 $ 1,218,000 $ 306,000 $ 306,000 Existing Liens Page 12 of 8 Other S $ $ IV. JOB & WAGE GOALS How many employees do you currently have? 18 Guidelines require a minimum of one job created for every $35,000 requested. Of total jobs created, at least 51% must be taken to a low to moderate income person. Jobs To Be Created* Please provide the followin informarion on jobs you expect to create Within 2 -years. job Title Number of obs Average Hourly wage** Annual Salary Are the Jobs Permanent or Temporary? Expected Hiring Date Sales 1 28.00 Permanent w/in 2 yrs of CO Artist 1 19.00 Permanent w/in 2 y of CO Screen Printing 3 16.00 Permanent w/in 2 yrs of CO Customer Service 1 1 15.00 Permanent w/in, 2 yrs of CO Production/Digital 1 14.00 Permanent -/in 2 yrs of CO ** hourly wage includes benefits Program Objectives (Check all that apply) X_ The project contributes to the fulfillment of the city's approved and adopted economic development and/or redevelopment plans. The project prevents or eliminates slums and blight. X The project increases the local tax base. The project brings a structure into compliance with an existing building code violation. Forgivable Loan Fund Application Page 13 of 8 DRAFT V. PROJECT CONTACTS Attorney Name Barna, Guzy & Steffen, Ltd. Address 200 Coon Rapids Blvd NW, #400, Coon Rapids, MN 55433 Phone 763-780-8500 Accountant Name Lurie, LLP Address 2501 Wayzata Blvd., Minneapolis, MN 55405 Phone 612-377-4404 Financing Sources (lenders, partners, etc... Name The Bank of Ells River, Neil Gagnon Address 630 Main Street, Elk River, MN 55330 Phone 763-241-8584 Project Contact Name Annie Deckert, Decklan Group Address 812 Main St NW. Suite 250, Elk River, MN 53530 Phone 763-568-9498 Others Name Address Name Address Forgivable Loan Fund Application Page 14 of 8 DRAFT VI. ATTACHMENTS CHECK LIST Please attach the following: --A—A) Written Business Plan: M. Description of Business Jo Ownership 3. Management A* Date Established JPProducts/Services J0 Future Plans X B) Financial Statements for Past Two Years X C) Financial Projections for Two Years x D) Resume of Owner/Management —)C --E) Personal Financial Statements of Proprietor, Partners, Guarantors —X -_F) Letter of Commitment from Applicant Pledging to Complete During the Proposed Project Duration X G) Letter of Commitment from the Other Sources of Financing, Stating Terms and Conditions of their Participation in Project Y" 1-1) Fee of 1% of amount of loan request `\ 1) Certificate of Good Standing VI. AGREEMENT I / We certify that all information provided in this application is true and correct to the best of my/our knowledge. I / We authorize the City of Elk River and the Finance Committee to check credit references and verify financial and other information. I / We agree to provide any additional information as may be requested by the City and the Finance Committee. APPLICANT BY Q DATE 14 A V19 7i06 J Forgivable Loan Fund Application DRAFT Page 15 of 17 LMI Income Limits I. OVERVIEW Below is the Low and moderate income limits for Sherburne County. In order to qualify for the Forgivable Loan program as outlined above, 51% of the full-time jobs created by the project need to be filled by employees falling into the category in the table below. To calculate the income of the individual or household: 1. The Family's entire income must be counted. 2. A family is all persons living in the same household who are related by blood, marriage, or adoption. 3. Adult children who continue to live at home should be included in the entire family's income. 4. A dependent child who is living outside of the home but continues to be claimed by the parent(s) as a dependent on their taxes should include their parents' income along with theirs to make up the family's income. FY 2015 Income Limit Li Area Me FY 2015 I person 2 person 3 Person 4 Person 5 Person 6 Person 7 Person 8 Person Income Income Limit Cateeory Sherburne $86,600 Low m Limits $46,100 $52,650 $59,250 $65,800 $71,100 $76,350 $81,600 $86,900 Countyincome Forgivable Loan Policy and Application P 0 W E A E o 8 r Page 18 of 20 NATU APPLICATION REVIEW WORKSHEET TO BE COMPLETED BY CITY STAFF 1. The project meets the criteria set forth in Section IV of the Forgivable Loan Policy. Check those which apply. Must meet first four to score 20 points. 0 points if any ofthe first four boxes are unchecked ✓Creates new jobs which meet the federal low to moderate income guidelines 11 teases tax base he project can demonstrate that investment of public dollars induces private funds The project provides higher wage levels to the community or will add value to current workforce skills. Th project results in the sale and development of city owned property (additiona1100 pointsgiven) ✓Applicant has sufficient collateral (if box isn't checked loan won't be considered) Subtotal Section 1(maximum 120points) 30 2. Consideration of Capacity. Check those which apply. Must meet all four to score 20 points. 0 points if any boxes are unchecked. Applicant included a realistic implementation /project schedule Applicant has the ability to administer and monitor project Applicant has the ability to conform to city, state and federal requirements Applicant has agreed to annual progress reports and submission of salary surveys for all new hires Subtotal Section 2 (maximum 20points) 90 3. Impact: a Points Number of new jobs as a result of the project: ✓�* /�S *Award five points perjob created up to 150 points Ratio of loan funds to jobs created/retained $15,000 or less/job 80 points $15,001-$24,999/job 60 points $25,000-$34,999/job 40 points � $35,000 and over/job 20 points U CJ Increase in the local real estate tax base -- >$500,000 20 points $250,000 to $500,000 15 points <$250,000 10 points Immediacy of Impact n *20 points awarded ifproject will begin within 6 months C9 Subtotal Section 3 (maximum 270points) C)55*minimum of60pomts must come from this section m order for project to be considered Forgivable Loan Policy and Application P 0 V E O E 1 I t Page 16 of 20 NATURE TURF 4. Wage Level of new jobs created: Points Minimum hourly wage of jobs created/retainedl5'57 1 7 h�, Over $21/ hour 5 points $18-21 / hour 4 points $14-17 / hour 3 points $12.82-13 / hour 2 points Below $12.82/ hour application disqualified 3 5. Project size: ii 22 �� I Z The project will result in the construction of I % square feet. 80,000+ 50 points 65,000+ 40 points 50,000+ 30 points 35,000+ 20 points 25,000+ 10 point -- Subtotal Sections 4-5 (maximum 55points) WA Sub - Total Points: _ V V of a possible 465 points. Forgivable Loan Policy and Application Page 17 of 20 PANEAEA AT ➢ATURE AC-) PIX v SOLUTIONS FOR DECORATING PROFESSIONALS August 24, 2016 Elk River Economic Development Authority Amanda Othoudt, Economic Development Director 13065 Orono Parkway Elk River, MN 55330 RE: Letter of Commitment Dear Ms. Othoudt, This letter is my official pledge of commitment to begin our project located at 9775 158`h Circle NW, Elk River, MN no later than November 1, 2016. We are planning on moving into our new facility by the Spring of 2017. If you have any questions or need additional information, please do not hesitate to contact Annie Deckert, Decklan Group, at 763-568-9498. I appreciate your time. Respectfully, Brian Hill President, Apex Embroidery & Design 6361 Sunfish Lake ct nw, #300, Ramsey, MN 55303 877-935-7766 763-241-4634 fax 763-441-8417 orders Ci apexemb. net www.apexemb.net www.starbirdinc.com www.hotprintz.net r` c Bank K Ri V 1 l September 6, 2016 City of Elk River 13065 Orono Pkwy Elk River, MN 55330 Re: Apex Embroidery Design, Inc. Forgivable Loan application/Tax Abatement application To whom it may concern: The Bank of Elk River has had a banking relationship with Apex Embroidery Design, Inc. for the past 14 years. Based on The Bank of Elk River's analysis of past financial performance and the projected financial outlay provided to The Bank of Elk River Apex Embroidery Design, Inc. demonstrates the ability to service repayment requirements necessary to support the building project proposed in their applications with the City of Elk River. The debt structure being proposed to The Bank of Elk River will allow for a loan on the land, building and equipment of up to $1,450,000. The final loan amount will be calculated based off the lesser of 80% of appraised value or cost and be amortized over a period of 20 years. While Apex Embroidery Design, Inc. demonstrates the ability to service the debt payments, the Forgivable Loan program/Tax Abatement is important to make the project a reality. The letter is only an assessment of Apex Embroidery Design, Inc. to service debt outlined in the application and not a commitment to lend from the Bank of Elk River. The final approval of the Forgivable Loan application and Tax Abatement application will be necessary for final approval to make a commitment. Sincerely Neilen Vice President The Bank of Elk River 630 Main Street, Elk River, MN 55330 p) 763-441-1000 f) 763-441-0847 www.thebankofelkriver.com Me.b,mc Apex Embroidery Design, Inc. — Business Plan/Summary (Apex) was founded in January of 1998 as a single person business providing embroidery programing services to apparel decorators mainly in the Midwest. In 2001, Apex added one employee, a laser cutting system, and began offering laser material cutting services (applique cutting) as an expansion to the programming services that we offered to our embroidery customers. Apex steadily grew its applique cutting and programming business until 2008 when the embroidery industry was seriously jolted by the economic downturn of the great recession. In 2009, as a response to market changes, Apex expanded our product selection and began offering heat transfer materials wholesale as well as custom heat transfers to better diversify our product offerings and smooth seasonal sales peaks and valleys. In 2011, Apex acquired Starbird, Inc., an embroidery programing (digitizing) provider that was in Plymouth, MN to both increase our embroidery programing capacity and also to free up time to further develop the business. Since 2011, Apex's heat transfer business has grown steadily and we added to our product mix custom rhinestone transfers, spangle transfers, and most recently screen printed transfers. Apex now employee 18 full time employees, and normally 2 or 3 part time high school interns during the school year of which quite a few have stayed with the company through their college years. Apex is known in the industry as an innovator and top quality provider of the products we produce and have done work for companies such as Ralph Lauren, North Face, Tommy Hilfiger, Harley Davidson, Warner Brothers, Abercrombie and Fitch, along with many more national brands. Approx. 50% of our business is in the Midwest with the balance spread throughout the country but is predominantly on the east and west coasts. Our clients are consist of primarily apparel decorators including but not limited to embroidery companies, screen printing companies, advertising specialty distributor, fulfilment companies as well as so smaller manufactures. Investment Impact statement In our effort to continue our company growth, Apex is proposing the addition of the following equipment; an INO automatic print, dry, and stacking production line for the purpose of increasing our print production capacity as well as the efficiency of our printing operations. This line will also provide us the additional needed capacity for the introduction a new product that we have developed which is more efficient process of manufacturing multi -color heat transfers. The Adelco dryer is for increasing throughput of our existing printing presses, the Uni-Kote screen coater is for improving product consistency by mechanizing our screen coating process. This is not a labor saving device it is strictly for quality control. The new wash out booth is in increase our capacity for processing and reclaiming screens. The maxipress shuttle heat press is to increase our production capacity for custom printed fabrics for our custom applique part of our business. Apex's present facility is currently a leased space in Ramsey, MN consisting of 4,500 sq. ft. of production space, 3,000 sq. ft. of office and 1,500 sq. ft. of storage. There is no room to expand within the building at our current location. We have explored existing buildings but have found that what is available has been either too small, too large or by the time we remodel to accommodate our requirements are not a cost effective alternative. This is why we are pursuing the option of a new construction project. We have considered many sites throughout the NW Metro, and have decided to locate in Elk River due to the availability of a variety of incentives and funding options that are crucial to support our continued growth, sustainability and success. Brian Hill 1998 -Present Apex Embroidery Design, Inc. / Ramsey, MN Founder - Grown Apex from a 1 person embroidery programming company to a multi product full service supplier to apparel decorators with 18 employees and projected sales 2015 of $2.35M -Primary day to day roll is marketing, business development and CFO. 1996-1998 Dakota Sportswear & Logo Magic / Sales and Programing Hopkins, MN / Embroidery Production Devils Lake, ND Dakota Sportswear / Logo Magic -Partner 10% Large client projects specialist. - met with large clients regarding project Embroidery QA -address and resolved embroider production issues related to programming Logo Magic General Manager - Managed all aspects of Embroidery programing business including staff of 4, marketing, trade shows, client relations. 1993-1995 Medallion Emblem / Duluth, MN Director of Marketing - Coordinated all aspects of marketing including national and regional trade shows, direct mail campaigns, print advertising and product literature. Account rep. - Coordinated production of customer orders through our overseas contract manufactures. 1992-1993 County Market / Cloquet, MN Assistant Store Manager -Coordinated operational aspects of a grocery store, including stocking shelves setting ad displays, product ordering and managing a staff of 4 stock people Education B.S. Business from St. John's University minoring in finance and marketing Business Record Details Minnesota Business Name Apex Embroidery Design, Inc. Business Type Business Corporation (Domestic) File Number 10A-72 Filing Date 02/06/1998 Renewal Due Date 12/31/2016 Number of Shares 10,000 Chief Executive Officer Brian T Hill 6361 Sunfish Lake Court NW #30 Ramsey, MN 55303 USA Filing History Filing History MN Statute 302A Home Jurisdiction Minnesota Status Active / In Good Standing Registered Office Address 6361 Sunfish Lake Ct NW Ramsey, MN 55303 USA Registered Agent(s) Brian T Hill Principal Executive Office Address 6361 Sunfish Lake Court NW #30 Ramsey, MN 55303 USA Select the item(s) you would like to order: order Selected Copies Filing Date Filing 02/06/1998 Original Filing- Business Corporation (Domestic) 02/06/1998 Business Corporation (Domestic) Business Name 12/01/1999 Registered Office and/or Agent - Business Corporation (Domestic) Effective Date L 07/11/2003 Registered Office and/or Agent- Business Corporation (Domestic) U 08/29/2007 Registered Office and/or Agent - Business Corporation (Domestic) 02016 Office of the Minnesota Secretary of State -terms and conditions APEX - METAL Building Preliminary Construction Statement Sharp Associates 1 st floor- 13,372 sf for Commercial 500 Bunker Lake Blvd NVV Mezz- 2,944 sf Buildings Anoka, MN 55303 TOTAL 16,316 sf Phone 763-425-2002 LAND BLUE PRINTS SURVEY SOIL TESTS PERMITS BONDS FINANCING 12:39 PM 8/30/2016 DESCRIPTION BY SUBCONTRACTOR PROJECT COSTS VALUE TAXES SPECIAL ASSESSMENTS TITLE WORK FILING FEES ATTORNEY'S FEES DRAFTING By Subcontractor $ 1,000.00 ARCHITECT Allowance 7-12,000 00 STRUCTURAL Allowance $ 3,000.00 LANDSCAPE MECHANICAL ELECTRICAL PRINTING By Subcontractor $ 500.00 ORIGINAL ENGINEERING Allowance —$-6,000 00 STAKING AS BUILT ORIGINAL ON SITE Allowance $ 2,500.00 APPLICATIONS Allowance $ 1,400.00 BUILDING Allowance $ 11,133.00 SURCHARGE See Building SAC & WAC None HOOK UP CHARGE METERS WATER SHED DIST. Allowance $ 800.00 COUNTYACCESS MPCA Allowance $ 300.00 SITE WORK UTILITY COMMIT FEE & COSTS BROKERFEE ATTORNEY'S FEE INSPECTION FEE FILING FEE INTERIM FEE ON INTEREST ADVERTISING Prepared by Monte Helget 1 of 5 No Land: $1,218,000.00 $74.65 1 sf APEX - METAL Building 1st floor- 13,372 sf Mea- 2,944 sf TOTAL 16,316 sf INSURANCE EXCAVATING CEMENT WORK STRUCTURAL ROOFING PLATEICANTIBUCKS SEWER & WATER MECHANICAL 12:39 PM 8/30/2016 Preliminary Construction Statement for Commercial Buildings Sharp Associates 500 Bunker Lake Blvd NW Anoka, MN 55303 Phone 763-425-2002 DESCRIPTION BY SUBCONTRACTOR PROJECT COSTS CONSTRUCTION Allowance $ 2,500.00 PERMANENT SITE PREPARATION DEMOLITION FILL COMPACTION EXCAVATION Bu Subcontractor $ 30,000.00 BACK FILL FINAL GRADING FOOTINGS By Subcontractor $ 96,000.00 MASONRY BLOCK MASONRY BRICK SLABS SITE CONCRETE CURB & GUTTER BOARD OPENING POLISH FLOOR JOIST & DECK See Supply ERECTION By Subcontractor $ 120,000.00 MISC. METALS PRECAST REINFORCING SUPPLY By Subcontractor $ 156,000.00 INSULATION See Erection MEMBRANE METAL See Supply MATERIAL LABOR SANITARY WATER -For Fire Protection Allowance $ 10,000.00 STORM Allowance $ 2,500.00 SEPTIC TANK Allowance $ 8,000.00 WELL Allowance $ 9,000.00 PLUMBING By Subcontractor $ 25,990.00 HVAC Ventilation By Subcontractor $ 128,132.00 Prepared by Monte Helget 2of5 No Land: $1,218,000.00 $74.65 / sf APEX - METAL Building Preliminary Construction Statement Sharp Associates 1st floor- 13,372 sf for Commercial 500 Bunker Lake Blvd NVV Mezz- 2,944 sf Buildings Anoka, MN 55303 TOTAL 16,316 sf Phone 763-425-2002 ELECTRICAL FIRE PROTECTION OVERHEAD DOORS DOCK EQUIPMENT DOORS & WINDOWS EXTERIOR FINISH INTERIOR FINISH 12:39 PM 8/30/2016 DESCRIPTION BY SUBCONTRACTOR PROJECT COSTS FLAMM WASTE TRAP UTILITY CHARGES Trench Drain WIRING By Subcontractor $ 110,370.00 FIXTURE ALLOWANCE PHONE, COMP WIRING UTILITY SERVICE Allowance $ 10,000.00 UTILITY CHARGES Allowance $ 1,500.00 PHONE SLEEVES By Subcontractor $ 2,380.00 SPRINKLING SYSTEM By Subcontractor $ 32,960.00 MONITORS By Subcontractor $ 4,200.00 EXTINGUISHER MECH. ROOM DOORS By Subcontractor $ 7,775.00 OPERATORS See Doors BUMPERS See Doors LEVELERS See Doors SEALS See Doors STEEL DOORS By Subcontractor $ 10,805.00 WOOD DOORS See Steel Drs ALUMINUM DOORS See Glass HARDWARE See Steel Drs WEATHER STRIPPING See Steel Drs WINDOWS See Glass GLASS & GLAZING By Subcontractor $ 31,200.00 CAULKING By Subcontractor $ 770.00 PAINTING ADDRESS PLATES By Subcontractor $ 400.00 FRAMING MATERIAL By Subcontractor $58,520.00 FRAMING LABOR See Material SHEETROCK MATERIAL See Material SHEETROCK LABOR See Material CARPENTRY FINISHING By Subcontractor $ 7,400.00 WAREHOUSE PAINT CEILING & JOIST PAINT PAINTISTAINNARNISH By Subcontractor $ 23,000.00 CARPET By Subcontractor $ 18,645.00 Prepared by Monte Helget 3of5 No Land: $1,218,000.00 $74.65 / sf APEX - METAL Building Preliminary Construction Statement Sharp Associates 1st floor- 13,372 sf for Commercial 500 Bunker Lake Blvd NW Mezz- 2,944 sf Buildings Anoka, MN 55303 TOTAL 16,316 sf Phone 763-425-2002 HARDWARE IRON SIGNS SITE WORK CLEAN-UP 12:39 PM 8/30/2016 DESCRIPTION BY SUBCONTRACTOR PROJECT COSTS V A TILE See Carpet CERAMIC TILE See Carpet SUSPENDED CEILINGS By Subcontractor $ 2,210.00 CABINETS By Subcontractor $ 4,470.00 COUNTERTOPS See Cabinets WINDOW SILLS By Subcontractor $ 1,960.00 MILLWORK FRP See Carpentry HANDICAP SIGNS See Holders PAPER HOLDERS Allowance $ 800.00 MIRRORS See Glass HANDICAP BARS See Plumbing BATH PARTITIONS FLOOR MATS By Subcontractor $ 509.00 STAIRWAYS By Subcontractor $ 14,550.00 RAILINGS See Stairs ROOF ACCESS BOLLARDS See Stairs Setting Plates on Wall MATERIAL By Owner LABOR By Owner ASPHALT Allowance $ 65,400.00 BASE See Asphalt BLACK DIRT See Excavation SOD Allowance $ 35,310.00 PLANTING See Sod IRRIGATION See Sod ROCK See Sod Curb & Gutter Allowance $ 20,849.00 HAULING By Subcontactor $ 3,000.00 LABOR / CONST. By Subcontactor $ 4,500.00 FINAL By Subcontactor $ 4,500.00 TEMPORARY FACILITIES By Subcontactor $ 1,500.00 SUPERVISION & MGMT $ 15,000.00 MISC. CONTINGENCIES —$-22,424 00 Prepared by Monte Helget 4of5 No Land: $1,218,000.00 $74.65 / sf APEX - METAL Building Preliminary Construction Statement Sharp Associates 1st floor- 13,372 sf for Commercial 500 Bunker Lake Blvd NW Mezz- 2,944 sf Buildings Anoka, MN 55303 TOTAL 16,316 sf Phone 763-425-2002 DUE CONTRACTOR SUBTOTAL TOTAL 12:39 PM 8/30/2016 Prepared by Monte Helget 5of5 No Land: $1,218,000.00 $74.65 / sf NES 611ili ieosauui 'ianly �I= i}E; ANIGIONSW3 X3dd �Sy, E s E s ,2111 \ . 4 ; �( % } .% 7 !a g/w�/d \ k f x � s �( .% � s } 3 q ) q M ,If G Aeooaw gd /p § Q | \2d « a 9 ]) Q ^ / ----------�----- - /\, 01 .,{ - �-------�-�- ----- �-- --` } -------- -�------- -- ��--- _ � - - q» \ ! g\ {.11 LJ)J.�.� a 9 re S 1- W osauu!'4an sgf j5bs 3 d °a e�yy ia 113 alp X3dVY, m a d i r LOAN AGREEMENT (Forgivable Loan Program) THIS LOAN AGREEMENT (“Agreement”) is made effective as of October __, 2016 (the “Closing Date”), by and between APEX EMBROIDERY DESIGN, INC., a Minnesota corporation (“Borrower”), and the ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF ELK RIVER, a public body corporate and politic of the State of Minnesota (“Lender”). RECITALS A. Borrower has applied to Lender for a Forgivable Loan Program loan for Borrower’s acquisition of land and construction and equipping of a new manufacturing facility th located on certain real property at 9775 158 Circle, NW, Elk River, Minnesota 55330 (the “Loan Property”) in the principal amount of $200,000.00. B. Lender is willing to make such loan to Borrower in the principal amount of $200,000.00 (the “Loan”), subject to all of the terms and conditions of this Agreement. C. Contemporaneously with the execution hereof, Borrower is delivering to Lender the following security documents: (i) A Promissory Note (“Note”) effective as of the date herewith made by Borrower and payable to the order of Lender, in the original principal amount of $200,000.00. (ii) A Security Agreement securing the Note (“Security Agreement”). The Security Agreement is of even date herewith, is executed by Borrower, as debtor, in favor of Lender, as secured party, and provides a second position security interest in certain equipment to be purchased using the proceeds of the Loan (the “Equipment”); (iii) The personal guaranty of Brian Hill, President of Borrower (the “Personal Guaranty”); (iv) Mortgage and Assignment of Rents and Security Agreement and Fixture Financing Statement securing the Entity Guaranty (“Mortgage”). The Mortgage is of even date herewith, is executed by Borrower, as mortgagor, in favor of Lender, as mortgagee, and covers the Loan Property as well as a security interest in certain other property described therein; and (v) An entity guaranty (the “Entity Guaranty”) of SBH Properties, LLC (the “Entity Guarantor”). NOW, THEREFORE, in consideration of the mutual covenants hereinafter contained, it is hereby agreed as follows: 487521v2 EL185-45 1. Amount and Purpose of Loan. Borrower agrees to take and Lender agrees to make a loan in the principal amount of Two Hundred Thousand and No/100s Dollars ($200,000.00) (the “Loan”) to be advanced in a single disbursement as hereinafter provided, the Loan will be evidenced by the Note and secured by the Personal Guaranty, the Security Agreement, the Mortgage, the Entity Guaranty and any other security document required under this Agreement. The Loan proceeds will be used only towards the cost of the construction and equipping of a new manufacturing facility on the Loan Property. 2. The Project. (a) Construction. For the purposes of this Agreement, the term “Loan Property” means the real estate described in the Mortgage together with all improvements now located or hereafter placed thereon. Borrower agrees to improve as a part of the Loan Property a project (“Project”) consisting generally of constructing and equipping a new manufacturing facility for its apparel decorating business, substantially in accordance with plans and specifications which have been provided to Lender. The improvements to and equipping of the Loan Property contemplated by the plans and specifications, as the same may be changed with the approval of Lender, are herein referred to as the “Improvements.” Construction has not commenced of the Improvements. \[Borrower shall cause Entity Guarantor\] to commence construction of the Improvements promptly after the date of this Agreement and to carry on continuously, diligently and with reasonable dispatch the construction of the Improvements to full and final completion. Failure to complete the Improvements on or before _____________, shall be a default hereunder. (b) Purchase of Equipment and Security Interest. Borrower has provided Lender a preliminary list of the Equipment that it intends to purchase for use in its business on the Loan Property, attached hereto as Exhibit A. Borrower will complete the purchase of the Equipment and take delivery of the same on or before the date that the Certificate of Occupancy for the Loan Property is issued. If Borrower wishes to purchase other or different Equipment, Borrower shall provide Lender an updated Exhibit A for its review and approval, which approval will not be unreasonably withheld, so long as the replacement equipment is substantially similar to the replaced Equipment in value. Borrower will provide Lender a final list of Equipment purchased within 15 days after the Certificate of Occupancy for the Loan Property is issued. The Security Agreement will provide Lender with a 2nd priority security interest in the Equipment. Borrower agrees to promptly and fully observe and comply with the reasonable requirements of Lender with respect to the Security Agreement, disbursements of funds and such other reasonable requirements as Lender may make. 3. Title Insurance. __________ (“Title”) is designated as the title insurer with respect to this Agreement. Title will insure Lender against loss or damage on account of mechanic’s liens upon or unmarketability of the title to the Loan Property, and will ensure that the Mortgage constitutes a second priority lien upon Borrower’s interest in the Loan Property as contemplated by this Agreement, subject only to a mortgage in favor of the Bank of Elk River in the amount of $_________ (the “First Lien Mortgage”). Borrower agrees to promptly and fully observe and comply with the reasonable requirements of Title and Lender with respect to the title, the Mortgage, disbursements of funds and such other reasonable requirements as Title may make. 2 487521v2 EL185-45 4. Documents to be Delivered. Borrower covenants and agrees to immediately cause the compliance with the following conditions: (a) Note. Deliver to Lender the Note. (b) Security Agreement. Deliver to Lender the Security Agreement, together with evidence that a UCC-1 Financing Statement has been or will be duly filed for record. (c) Personal Guaranty. Deliver to Lender the Personal Guaranty. (d) Entity Guaranty. Deliver to Lender the Entity Guaranty. (e) Mortgage. Deliver to Lender the Mortgage, together with evidence that the Mortgage has been or will be duly filed for record. (f) Bank Loan Documents. Deliver to Lender copies of all of the documents relating to the First Lien Mortgage (the “Bank Loan Documents”). (g) Environmental Indemnification Agreement. Deliver to Lender the Environmental Indemnification Agreement. (h) Organizational Documents and Resolutions. Deliver to Lender copies of the (i) articles of organization for Entity Guarantor certified by the Minnesota Secretary of State, (ii) certificate of good standing for Entity Guarantor issued by the Minnesota Secretary of State; (iii) Entity Guarantor’s operating agreement, member control agreement and bylaws; and (iv) certified resolutions of Entity Guarantor authorizing the execution and delivery of the Mortgage, the Entity Guaranty and any other document to be executed by Entity Guarantor pursuant to this Agreement. (i) Organizational Documents and Resolutions. Deliver to Lender copies of the (i) articles of incorporation for Borrower certified by the Minnesota Secretary of State, (ii) certificate of good standing for Borrower issued by the Minnesota Secretary of State; (iii) Borrower’s bylaws; and (iv) certified resolutions of Borrower authorizing the execution and delivery of the Note, the Security Agreement, and this Agreement and any other document to be executed by Borrower pursuant to this Agreement. (j) Project Cost and Source of Funds Certificate. Deliver to Lender a sworn certificate detailing costs and sources of funds to be utilized for the Project (“Project Cost Certificate”), in a form acceptable to Lender, verified on oath by a authorized representative of Borrower showing an itemized breakdown of: (i) the source and amount of all Project funds; and (ii) of the total cost of the Project. Not less than 50% of the Project funds must come from a source other than the Loan proceeds. Borrower shall deliver to Lender lien waivers, receipts for payment and other evidence of payment 3 487521v2 EL185-45 acceptable to Lender with respect to any such portion of costs and charges incurred to the date of the Project Cost Certificate. (k) Insurance. Deliver to Lender: (i) a certificate or policy for all insurance required, under the terms hereof to be maintained by Borrower; and (ii) evidence that no part of the Loan Property is located in an area designated as being a flood plain or flood hazard area as defined by the Flood Hazard Boundary Map published by the Federal Insurance Administration. (l) Compliance with Laws, Etc. Deliver to Lender such evidence as Lender may require as to the compliance of the Loan Property and the Improvements with: (i) all applicable laws, codes, rules, regulations and ordinances, including, without limitation, those relative to environmental protection, protection of wetlands, building and zoning matters and the Americans with Disabilities Act; and (ii) the requirements of any restrictive covenants, conditions and restrictions; conditional use permit or planned unit development applicable to the Loan Property. (m) Hazardous Substances. Deliver to Lender evidence acceptable to Lender, that: (i) the Loan Property has not been used as a hazardous waste storage facility or burial site; (ii) the soil is free from hazardous waste, hazardous substances, pollutants and contaminants; and (iii) no hazardous waste, hazardous substance, pollutant or contaminant has been used in the construction or use of any building or other improvement on the Loan Property. For purposes of this subparagraph, the terms “hazardous waste,” “hazardous substances,” “pollutants” and “contaminants” shall include, but not be limited to, polychlorinated biphenyls (PCBs), asbestos, petroleum products and any other chemical or substance determined to be a hazard to human health or the environment. (n) Program Fee. Deliver to Lender the program fee of $2,000. (o) Indemnity. Deliver to Title any indemnity agreement in favor of Title in the form required by Title in order for Title to issue the title insurance policies referred to above. (p) Expend Funds; Lien Waivers; Property Documents. Not later than 15 days after the issuance of the certificate of occupancy for the Loan Property, Borrower shall deliver to Lender: (i) a copy of the certificate of occupancy for the Loan Property; (ii) a final Project Cost Certificate; (iii) a final Equipment List executed by an officer of Borrower (which, upon acceptance by Lender, will be attached hereto as Exhibit A-1); and (vi) evidence acceptable to Lender that Borrower has paid all costs of the Project. (q) Lease. Deliver to Lender a copy of the lease agreement for the use of the Loan Property, executed no later than the date of this Agreement, by and between Entity Guarantor, as landlord, and the Borrower, as tenant (the “Lease”). Lender may waive any of the above requirements in its sole discretion. 4 487521v2 EL185-45 5. Disbursement of Loan. Upon receipt by Lender of all of the items required pursuant to Section 4 above, with the exception of item (o) which shall be delivered after construction has been completed, in the form and condition required therein and confirmation from Title that Title is prepared to issue the mortgagee’s title insurance policy as required herein, Lender agrees to disburse the Loan proceeds to Borrower. 6. Forgivable Loan Requirements and Covenants. (a) Loan Forgiveness Program. This Loan is made pursuant to the Lender’s Forgivable Loan Program. From and after the Closing Date through and until the Conversion Date (as defined below), Borrower shall not be required to make any payments of principal or interest, though interest shall accrue at the interest rate set forth in the Note. (b) Reporting. On each anniversary of the Closing Date, Borrower shall provide an annual report in a form acceptable to Lender, certified by an officer of Borrower, reporting: (i) the number of jobs created by Borrower; (ii) the hourly wage paid to each position; (iii) average weekly hours worked by each employee; and (iv) the location of the business, and each annual reports shall have the pay stubs for each employee attached. (c) Guidelines. The Loan will be forgiven as set forth below if Borrower meets all of the following requirements: (i) Location/Existence. Upon the delivery of a certificate of occupancy for the Project, the Borrower’s business will be located in Elk River and has been open for business as a going concern. (ii) Job Creation/Maintenance. The Borrower has relocated 18 jobs to the City and has created not less than 7 new jobs from and after the date of completion of the Project, which date shall be the date the Certificate of Occupancy for the Loan Property is issued (the “Benefit Date”). For the relocated and created jobs: (A) the salary/wage of each position must be $15.00/hour or greater; (B) at least 13 of the created jobs must be filled by a person who meets State of Minnesota’s most current low to moderate income guidelines; (C) the employee filling such job must have worked for at least 1,750 hours in any 12 month period; provided that the 12-month period shall commence no later than the 2 year anniversary of the Benefit Date. If the employee initially hired to any created position leaves or is terminated prior to completing the required time of employment, Lender may allow a replacement employee hired to fill the position to complete the requirements of this section, in the sole discretion of Lender as to: (X) whether to allow such “tacking”; and (Y) the terms and conditions of such completion. 5 487521v2 EL185-45 (iii) No Defaults. As of the Determination Date, there are no defaults under this Agreement or any other agreement between Lender and Borrower which is beyond any notice and cure period. (d) Completion. Within a reasonable time after: (i) the 3rd Anniversary of the Benefit Date; or (ii) such earlier date as Borrower requests Lender's review, Lender will determine, in its sole and absolute discretion, whether Borrower has fully and timely complied with the requirements of this Section 6. Borrower will promptly provide all such documentation as Lender reasonably requests in Lender’s effort to determine whether Borrower has timely complied with the requirements of this Section 6. The date upon which Lender gives Borrower written notice of its determination of Borrower’s compliance with the requirements of this Section 6 is the “Determination Date”. If Borrower has timely and completely complied with all of the requirements of this Section 6, as strictly interpreted, Lender will forgive all outstanding principal and interest due and owing pursuant to the Loan as of the Determination Date. Within a reasonable time thereafter, Lender will return the Note, the Personal Guaranty and the Entity Guaranty to Borrower and will provide a satisfaction and release of the Mortgage and a termination of the financing statement filed in connection with the Security Agreement. If, however, Lender determines that Borrower has not fully or timely complied with the requirements of this Section 6 or at any time after the 2nd Anniversary of the Benefit Date reasonably determines that Borrower cannot comply with the requirements of this Section 6, then: (i) all interest accrued to date shall be capitalized as of the next occurring first of a calendar month (the “Conversion Date”); (ii) the term of the Loan shall be 7 years, commencing upon the Conversion Date; (iii) Lender will calculate the monthly payments due and owing from Borrower, based upon a 7 year amortization; (iv) the first payment will be due and payable on the Conversion Date; and (v) the terms and conditions of this Loan Agreement and any other related loan document and the Borrower’s obligations thereunder shall continue until the Loan and all accrued interest is repaid in full. 7. Access to Loan Property. Lender and its respective representatives shall have at all reasonable times the right to enter and have free access to the Loan Property and the right to inspect the Loan Property. 8. Books and Records. Borrower agrees to maintain accurate and complete books, accounts and records in regard to the Loan Property in a manner reasonably acceptable to Lender. Lender, acting solely through its municipal or financial advisor, shall have the right to inspect, examine and copy all such books and records of Borrower and Borrower shall, at Lender’s request, furnish such information solely to the Lender’s municipal or finance advisor, as may reasonably be demanded. The Borrower will not be required to provide its books and records directly to the Lender. Borrower shall also ensure that Entity Guarantor maintains accurate and complete books, accounts, and records in a manner reasonably acceptable to Lender. Lender and its representatives shall have the right to inspect, examine and copy all such books and records of Entity Guarantor and Entity Guarantor shall, at Lender’s request, furnish such information as Lender may reasonably demand. 6 487521v2 EL185-45 9. Encumbrances and Transfer. Other than the First Lien Mortgage and the Lease to the Entity Guarantor, Borrower agrees not to sell, transfer, lease or convey the Loan Property, the Equipment or any part thereof, or any interest therein, or encumber the Loan Property, the Equipment or any part thereof, in any manner, without written consent of Lender which consent may be granted or withheld in the sole discretion of Lender. This requirement shall apply to each and every sale, transfer, lease or conveyance, whether voluntary or involuntary and whether or not Lender has consented to any such prior sale, transfer lease or conveyance. This requirement shall apply to each and every sale, transfer, lease or conveyance, whether voluntary or involuntary and whether or not Lender has consented to any such prior sale, transfer lease or conveyance. 10. Time of Essence. Time is of the essence in the performance of this Agreement. 11. Assignability. Borrower shall not assign this Agreement without written consent of Lender, which consent may be withheld, conditioned or delayed in Lender’s sole discretion. Lender may freely assign or otherwise transfer (including by participation) all or any part of its interest in the Loan or any or all of the Loan documents, in Lender’s sole discretion. 12. Miscellaneous Covenants of Borrower. Borrower covenants and agrees with Lender that, without cost to Lender, Borrower will or will cause Entity Guarantor to: (a) Performance of Conditions. Promptly keep, perform and comply with all of the terms, covenants and conditions to be kept and performed by Borrower and/or Entity Guarantor, as required by the City of Elk River (the “City”) and any other governmental body having jurisdiction over the Loan Property as a condition of platting, rezoning or developing the Loan Property; keep unimpaired the rights of Borrower and/or Entity Guarantor under any permit or agreement issued or made by the City or other governmental body having jurisdiction over the Loan Property and any contracts obtained or held by Borrower and/or Entity Guarantor in connection with the construction or operation of the Improvements; and to enforce the prompt performance of all of the terms, covenants and conditions to be kept and performed by the City or other governmental body having jurisdiction over the Loan Property, respectively, under any permits or agreements issued or made by the City or such other governmental bodies, and any contractors under all contracts obtained or held by Borrower and/or Entity Guarantor in connection with construction or operation of the Improvements or Borrower’s business. (b) Amendment, Etc. of Documents. Not amend, cancel, terminate, supplement or waive any of the material terms, covenants and conditions of any permit or agreement issued or made by the City or any other governmental body having jurisdiction over the Loan Property, or any other contracts obtained or held by Borrower and/or Entity Guarantor in connection with the construction or operation of the Improvements or any contracts, documents or agreements referred to herein without the prior written approval of Lender. Borrower will provide to Lender complete documentation concerning any change made to the Project. 7 487521v2 EL185-45 (c) Performance of Note, Security Agreement, etc. Without limiting the foregoing, keep and perform all of the terms, covenants, conditions and requirements of the Note, the Security Agreement, and this Agreement. (d) Insurance. During the term of this Agreement, Borrower shall procure and maintain or cause to be procured and maintained at its sole expense, casualty insurance, public liability insurance and such other types of insurance as are reasonably required by Lender from time to time, including, without limitation, the coverages expressly required of Entity Guarantor by the Mortgage, insuring Lender and Borrower with coverages, in amounts and with companies satisfactory to Lender. The policy or policies or duly executed certificate or certificates for such insurance and renewals or replacements thereof shall be deposited with Lender. (e) Pay Charges. Pay at closing, or within 30 days of written notice from the Lender, all loan charges including, but not limited to: (i) Lender’s attorneys’ fees; (ii) title insurance fees, costs and premiums; and (iii) filing fees of any instruments required under this Agreement. (f) Default Notices. Provide Lender with a copy of any default notice received by the Borrower or the Entity Guarantor pursuant to any documents related to any financing secured by the Loan Property, promptly after receipt of the same. (g) Continual Operation. At all times while any portion of the Loan remains outstanding, Borrower will: (i) maintain its status as a for profit entity; (ii) maintain a positive net worth; and (iii) will operate its business from the Loan Property in a first class manner (from and after issuance of the Certificate of Occupancy for the Loan Property). (h) Default Notices. Provide Lender with a copy of any default notice received pursuant to the Bank Loan Documents (to the extent that such notice is send by a party other than Lender) or any governmental authority, promptly after receipt of the same. (i) Title to Equipment. Borrower owns or will own all of the Equipment “free and clear,” that Lender will have a “first priority” lien in the Equipment pursuant to the Security Agreement and that no other party has any right, title or interest in the Equipment, other than the superior security interests in the Equipment granted pursuant to the Bank pursuant to the Bank Loan Documents. (j) Positive Net Worth. On the Closing Date and each anniversary thereof, Borrower shall provide interim financial statements (to date) of Borrower consisting of at least statements of income, cash flow, and a balance sheet such year to date, setting forth in each case in comparative form corresponding figures from the previous fiscal year, which statements shall be certified by Borrower as true, correct and complete. In each such interim financial statement, Borrower must show a positive net worth. 8 487521v2 EL185-45 13. Warranties. Borrower represents and warrants to Lender the following: (a) The Borrower is a corporation duly formed, validly existing and in good standing under the laws of the State of Minnesota. (b) The making and performance of this Agreement and the execution and delivery of the Note, the Security Agreement, the Mortgage and any other instrument required hereunder are within the powers of the Borrower and have been duly authorized by all necessary company action on the part of the Borrower. This Agreement and the Note, Mortgage, the Security Agreement and any other instruments required hereunder have been duly executed and delivered and are the legal, valid and binding obligations of the Borrower and the Entity Guarantor enforceable in accordance with their respective terms. (c) No litigation, tax claims or governmental proceedings are pending or threatened against the Borrower, the Entity Guarantor or the Loan Property, and no judgment or order of any court or administrative agency is outstanding against the Borrower, the Entity Guarantor or the Loan Property which would have a material adverse effect on Borrower, the Entity Guarantor or the Loan Property. (d) Borrower and the Entity Guarantor have filed all tax returns (federal and state) required to be filed for all prior years and paid all taxes shown thereon to be due, including interest and penalties. Borrower and the Entity Guarantor will file all such returns and pay all such taxes for the current and future years. (e) All information, financial or other, which has been submitted by Borrower, the personal guarantors, and the Entity Guarantor in connection with the Loan is true, accurate and complete in all material respects. (f) The Borrower and the Entity Guarantor a under common ownership. 14. Indemnification. Borrower agrees to indemnify Lender and save it harmless against all loss, liability, expense, or damages including but not limited to attorneys’ fees, which may arise by reason of the assertion of any lien against the Loan Property. Borrower will indemnify and hold Lender harmless from any damages Lender may suffer or incur from any default by Borrower under this Agreement, the Security Agreement, the Note or any other document supporting this Loan. 15. Defaults. Each of the following shall constitute an Event of Default: (a) If (i) Entity Guarantor fails to commence construction of the Improvements by November 30, 2016; (ii) work on construction of the Improvements is halted for more than 5 consecutive business days; (iii) construction of the Improvements is not completed by _____________; (iv) the Improvements are not constructed in 9 487521v2 EL185-45 accordance with this Agreement; or (v) Borrower or Entity Guarantor abandons the Loan Property. (b) Bankruptcy, reorganization, assignment, insolvency or liquidation proceedings, or other proceedings for relief under any applicable bankruptcy law or other law for relief of debtors are instituted by or against Borrower and, if such proceedings are instituted against Borrower, an order, judgment or decree, without the consent of Borrower appointing a trustee or receiver for Borrower or any part of its property or approving a petition under the bankruptcy laws of the United States or any similar laws of any state or other competent jurisdiction, shall have remained in force undischarged or unstayed for a period of 30 days. (c) Any judgment, attachment, garnishment or other similar process is entered against Borrower or against any property or assets of Borrower and is not released, satisfied or discharged or bonded to Lender’s satisfaction within 30 days of entry. (d) Any of the terms, covenants or conditions of any permit or other agreement issued or made by the City or other governmental body having jurisdiction over the Loan Property are not complied with within the time required thereby or are terminated or modified by the City or such other governmental body and Borrower has not taken or has not caused the Entity Guarantor to take the necessary steps to correct or cure the same within thirty (30) days after written notice is given by Lender. (e) Any mechanic’s or material supplier’s lien is filed, against the Loan Property and is not released, satisfied or discharged or bonded to Lender’s satisfaction. (f) A transfer which violates by Paragraph 9 hereof, Encumbrances and Transfer, occurs. (g) Borrower fails to timely: (i) complete the Project (which will be deemed timely if completed by ______________; or (ii) provide Lender any information necessary for Lender to perfect its security interest. (h) Borrower: (i) fails to pay when due any amount due under this Agreement, the Note, or any other documents listed in Section 3; (ii) fails to perform any other obligation to be performed under this Agreement, the Security Agreement, the Mortgage, the Note, or any other document executed by Borrower pursuant to this Agreement; or (iii) fails to pay any amount or perform any obligation under any other note, mortgage or other agreement now or hereafter made by Borrower in favor of or with Lender or otherwise now or hereafter held by Lender or Bank, and such failure continues beyond any applicable cure period. (i) Any representation or warranty by Borrower contained herein or in the Note, the Mortgage, the Security Agreement, or any other instrument required hereunder is false or untrue in any material respect when made. 10 487521v2 EL185-45 (j) A default under the Entity Guaranty, the Security Agreement, the Mortgage or the Personal Guaranty beyond any applicable notice and cure period. Upon the occurrence of an Event of Default, Lender, at its option, shall, in addition to any other remedies which it might be entitled to by law, have the right to: (a) Perform such other acts or deeds which reasonably may be necessary to cure any default existing under this Agreement, and to this end, it is hereby agreed as follows: (i) All sums expended by Lender in effectuating its rights under paragraphs (ii) and (iii) of this paragraph shall be deemed to have been advanced under this Agreement and to be secured by any the Security Agreement and any other security document required under this Agreement as security for the Loan. (ii) To enter into possession of the Loan Property and perform any and all work and labor necessary to complete the Improvements substantially as required under this Agreement and to do all things necessary or incidental thereto; (iii) Borrower hereby constitutes and appoints Lender its true and lawful attorney-in-fact with full power of substitution either in the name of Lender or in the name of Borrower or in the name of both, for the following purposes: (A) to prosecute and defend all actions or proceedings in connection with the Loan Property or the Equipment and do any and every act which Borrower might do in its own behalf; (B) to perform each of the terms, covenants and conditions to be kept and performed by Borrower under any contracts and/or leases obtained or held by Borrower in connection with the operation of the Improvements or the purchase of the Equipment and any other contracts; (C) without limiting the foregoing, to perform each of the terms, covenants and conditions to be kept or performed by Borrower under this Agreement, the Security Agreement and any other instrument required under this Agreement; and (D) to do all things that Lender reasonably deems necessary or advisable for the purpose of carrying out the powers enumerated in (A), (B), (C) and (D) of this Subparagraph (ii); (iv) The powers herein granted Lender shall be deemed to be powers coupled with an interest and the same are irrevocable; (b) cancel this Agreement; (c) bring appropriate action to enforce such performance and the correction of such Event of Default; 11 487521v2 EL185-45 (d) declare the entire unpaid principal of the Note and all accrued interest thereon immediately due and payable without notice; (e) exercise any remedies under the Entity Guaranty, the Security Agreement, the Personal Guaranty, foreclose the Mortgage, foreclose any other security instrument referred to in this Agreement and/or exercise any other rights or remedies it may have under the Entity Guaranty, the Personal Guaranty, the Mortgage, the Security Agreement and any other security instruments. 16. Default under Note and Security Agreement. The failure by Borrower to keep or perform any of the terms, covenants and conditions to be kept or performed by it under this Agreement shall constitute a default under the Note, the Security Agreement, the Mortgage and any other security instrument held by Lender in connection with the Loan. 17. Notices. Any notices given hereunder shall be in writing and shall be deemed to have been given when delivered personally or three (3) days after deposited in the United States mail, registered, postage prepaid, addressed as follows: If to Borrower: Apex Embroidery Design, Inc. th 9775 158 Circle NW Elk River, MN 55330 Attention: ____________ If to Lender: Economic Development Authority of the City of Elk River 13065 Orono Parkway Elk River, Minnesota 55330 Attn: Director of Economic Development or addressed to any such party at such other address as such party shall hereafter furnish by notice to the other party. Any notice delivered personally to Borrower shall be delivered to an officer of Borrower, and any notice delivered personally to Lender shall be delivered to an officer of Lender at the address for Lender for the mailing of notices. Either party may change its address for the giving of notices by giving the other party at least ten (10) days’ notice in the manner provided above. 18. Headings. The headings used in this Agreement are for convenience only and do not define, limit or construe the contents of this Agreement. 19. Bindings on Successors and Assigns. Subject to the limitations on transfer contained in this Agreement, this Agreement shall be binding upon and inure to the benefit of the successors and assigns of the parties hereto. 12 487521v2 EL185-45 20. Governing Law. This Agreement shall be governed by and construed in accordance with the laws of Minnesota, without giving effect to any choice or conflict of law provision or rule. 21. Counterparts. This Agreement may be executed in two (2) or more counterparts, each of which shall be an original and all of which shall constitute the same agreement. 22. Entire Agreement. This Agreement, the Note, the Security Agreement, the Mortgage and the other documents executed by Borrower and/or Lender pursuant to this Agreement contain the entire agreement between the parties with respect to the subject matter hereof and supersede all prior understandings and agreements, both oral and written. This Agreement may be amended only in a writing signed by the parties hereto. 23. Fees and Expenses. Borrower agrees to pay to Lender immediately upon demand all costs and expenses, including, without limitation, all attorneys’ fees, incurred by Lender in connection with the enforcement of the Lender’s rights and/or the collection of any amounts which become due to Lender under this Agreement, the Note, the Mortgage or the other documents executed in connection herewith; and the prosecution or defense of any action in any way related to this Agreement, the Note, the Security Agreement, the Mortgage, or the other documents executed in connection herewith. 24. Business Subsidies Act. (a) In order to satisfy the provisions of Minnesota Statutes, Sections 116J.993 to 116J.995 (the “Business Subsidies Act”), the Borrower acknowledges and agrees that the amount of the “Business Subsidy” granted to the Borrower under this Agreement is the amount of the loan, which is $200,000, and that the Business Subsidy is needed because the project is not sufficiently feasible for the Borrower to undertake without the Business Subsidy. The public purpose of the Business Subsidy is to develop manufacturing facilities, increase the tax base in the City and stimulate the creation and retention of jobs. In consideration of the Business Subsidy provided for the Project, the Borrower represents that it will meet the following goals (the “Goals”): the Borrower shall relocate 18 jobs to the City of Elk River Minnesota and create 7 full-time equivalent jobs in Elk River, Minnesota (the “City”), at the Loan Property at an hourly wage equal to the greater of $15.00 per hour or 150% of the state or federal minimum wage, whichever is greater (the “Jobs”), by the two (2) year anniversary of the date a certificate of occupancy is issued for the Project (the “Benefit Date”). (b) If none of the Goals are met, the Borrower agrees to repay all of the Business Subsidy to the City, plus interest (“Interest”) set at the greater of 2.00% per annum or the implicit price deflator defined in Minnesota Statutes Section 275.70, subdivision 3, accruing from and after the date of closing on the Loan, compounded semiannually. If the Goals are met in part, the Borrower agrees to repay a portion of the Business Subsidy (plus Interest) determined by multiplying the Business Subsidy by a fraction, the numerator of which is the number of Jobs in the Goals which were not 13 487521v2 EL185-45 relocated and created at the wage level set forth above and the denominator of which is 25 (i.e. number of Jobs set forth in the Goals). (c) The Borrower agrees to: (i) report the Entity Guarantor’s progress on achieving the Goals to the City until the later of the date the Goals are met or two years from the Benefit Date, or, if the Goals are not met, until the date the Business Subsidy is repaid, (ii) include in the report the information required in Section 116J.994, subdivision 7 of the Business Subsidies Act on forms developed by the Minnesota Department of Employment and Economic Development, and (iii) send completed reports to the City. The Borrower agrees to file these reports no later than March 1 of each year commencing March 1, 2017, and within 30 days after the deadline for meeting the Goals. The City agrees that if it does not receive the reports, it will mail the Entity Guarantor and the Borrower a warning within one week of the required filing date. If within 14 days of the post marked date of the warning the reports are not made, the Borrower agrees to pay to the City a penalty of $100 for each subsequent day until the report is filed up to a maximum of $1,000. (d) Pursuant to the terms of the Entity Guaranty, the Entity Guarantor has agreed that it will continue operations in the City and maintain the Jobs for at least 5 years after the Benefit Date. (e) Other than the loan provided pursuant to this Agreement and abatement assistance from the City and the County, there are no other state or local government agencies providing financial assistance for the project. (f) There is no parent corporation of the Entity Guarantor or the Borrower. \[Signature Pages follow\] 14 487521v2 EL185-45 Signature Page to Loan Agreement IN TESTIMONY WHEREOF, each of the parties hereto has caused these presents to be effective as of the day and year first above written. APEX EMBROIDERY DESIGN, INC. By: Its: ___________________________ By: Its: __________________________ S-1 487521v2 EL185-45 Signature Page to Loan Agreement IN TESTIMONY WHEREOF, each of the parties hereto has caused these presents to be effective as of the day and year first above written. ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF ELK RIVER By: Name: Its: President By: Name: Its: Executive Director S-2 487521v2 EL185-45 EXHIBIT A LIST OF EQUIPMENT \[attach list of equipment\] S-1 487521v2 EL185-45 ENVIRONMENTAL INDEMNIFICATION AGREEMENT THIS AGREEMENT is made as of the ___ day of October, 2016, by APEX EMBROIDERY DESIGN, INC., a Minnesota corporation (“Borrower”), SBH PROPERTIES, LLC, a Minnesota limited liability company (the “Entity Guarantor”) and ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF ELK RIVER, a public body corporate and politic of the State of Minnesota (“Lender”). RECITALS A. Lender has agreed to lend to Borrower the sum of up to $200,000.00 (the “Loan”). B. The Loan is secured by, among other things, an Mortgage and Assignment of Rents and Security Agreement and Fixture Financing Statement dated even herewith (the “Mortgage”) pertaining to certain land described in the Mortgage and improvements thereon (collectively, the “Property”) owned by the Entity Guarantor and located in Sherburne County, Minnesota, the personal guaranty of Brian Hill, and an entity guaranty from SBH Properties, LLC. C. Lender has refused to make the Loan to Borrower unless this Agreement is executed and delivered by Borrower and Entity Guarantor. AGREEMENT NOW, THEREFORE, in consideration of Lender’s agreement to make the Loan to Borrower, Borrower and Entity Guarantor hereby warrant and represent to, and covenant and agreeswith, Lender as follows: 1. Definitions. As used in this Agreement, the following terms shall have the following meanings: (a) “Environmental Regulation” means a Law relating to the environment and/or to human health or safety, or governing, regulating or pertaining to the generation, treatment, storage, handling, transportation, use or disposal of any Hazardous Substance. 1 487523v1 JSB EL185-45 (b) “Hazardous Substance” means any substance or material defined in or governed or regulated by any Environmental Regulation as a dangerous, toxic or hazardous pollutant, contaminant, chemical, waste, material or substance, and also expressly includes urea-formaldehyde, polychlorinated biphenyls, dioxin, radon, lead-based paint, asbestos, asbestos containing materials, nuclear fuel or waste, radioactive materials, explosives, carcinogens and petroleum products, including but not limited to crude oil or any fraction thereof, natural gas, natural gas liquids, gasoline and synthetic gas, and any other waste, material, substance, pollutant or contaminant the presence of which on, in, about or under the Property would subject the owner or operator thereof to any damages, penalties, fines or liabilities under any applicable Environmental Regulation. (c) “Law” means any federal, state or local law, statute, code, ordinance, rule, regulation or requirement. 2. Warranties and Representations. Borrower and Entity Guarantor warrant and represent to Lender that to Borrower’s and Entity Guarantor’s knowledge, and except as otherwise described in documents identified on Exhibit A attached hereto: (a) There is not located on, in, about or under the Property any Hazardous Substances except for Hazardous Substances of the type ordinarily used, stored or manufactured in connection with the operation of the Property as it is presently operated, and such existing Hazardous Substances have been and are used, stored and manufactured in compliance with all Environmental Regulations. (b) The Property is not presently used, and has not in the past been used, as a landfill, dump, disposal facility or gasoline station, or for industrial, manufacturing or military purposes, or for the storage, generation, production, manufacture, processing, treatment, disposal, handling, transportation or deposit of any Hazardous Substances. (c) There has not in the past been, and no present threat now exists of, a spill, discharge, emission or release of a Hazardous Substance in, upon, under, over or from the Property or from any other property which would have an impact on the Property. (d) The Property is in compliance with, and there are no past or present investigations, administrative proceedings, litigation, regulatory hearings or other actions completed, proposed, threatened or pending, alleging noncompliance with or violation of, any Environmental Regulations respecting the Property, or relating to any required environmental permits covering the Property. (e) Borrower and Entity Guarantor have disclosed to Lender all reports and investigations commissioned by or in the possession or control of Borrower or Entity Guarantor and relating to Hazardous Substances and the Property. (f) There are not now, nor have there ever been, any above ground or underground storage tanks located in or under the Property. All storage tanks identified on 2 487523v1 JSB EL185-45 Exhibit A have been registered and/or permitted as required by Environmental Regulations, and evidence of such registration and/or permitting has been given to Lender. There are no wells on or under the Property, except as identified on Exhibit A. 3. Covenants and Agreements. Borrower and Entity Guarantor covenant and agree as follows: (a) Except for substances normally used for maintenance or operation of the Property which are used, stored and disposed of in accordance with all applicable Environmental Regulations and except as identified on Exhibit A, Borrower and Entity Guarantor shall not, nor shall it permit others to, place, store, locate, generate, produce, create, process, treat, handle, transport, incorporate, discharge, emit, spill, release, deposit or dispose of any Hazardous Substance in, upon, under, over or from the Property. Borrower and Entity Guarantor shall cause all Hazardous Substances found on or under the Property, which are not permitted under the foregoing sentence, to be properly removed therefrom and properly disposed of at Borrower’s and Entity Guarantor’s cost and expense. Borrower and Entity Guarantor shall not install or permit to be installed any underground storage tank on or under the Property. Borrower and Entity Guarantor shall give written notice to Lender prior to a change in the operations on the Property. (b) In the event that (i) Lender reasonably believes that a violation of an Environmental Regulation may have occurred in connection with the Property; (ii) Lender receives notice from Borrower or Entity Guarantor or otherwise has knowledge that an event described in subparagraph 3(d) has occurred; (iii) Lender reasonably believes that a representation or warranty of Borrower or Entity Guarantor in Paragraph 2 was untrue in any material respect when made or has become untrue in any material respect; (iv) Lender receives notice from Borrower or a Entity Guarantor or otherwise has knowledge of a change in operations on the Property and Lender reasonably believes that the new operations may entail the presence of more or different Hazardous Substances on the Property; or (v) Lender reasonably believes that Hazardous Substances are present on the Property which were not previously known by Lender to be present on the Property; then, in any such event, Borrower and Entity Guarantor shall at their cost obtain and deliver to Lender an environmental review, audit, assessment and/or report relating to the Property or shall have any previously delivered materials updated and/or amplified, by an engineer or scientist selected by Borrower and Entity Guarantor and acceptable to Lender; if Borrower and Entity Guarantor fail to do so within 45 days after such request is made, Lender shall have the right to do so, in which event Borrower and Entity Guarantor shall reimburse Lender for the cost incurred by Lender in doing so within 10 days following demand therefor by Lender. (c) Borrower and Entity Guarantor shall, promptly after obtaining actual knowledge thereof, give notice to Lender of: (i) any activity in violation of any applicable Environmental Regulations relating to the Property, (ii) any governmental or 3 487523v1 JSB EL185-45 regulatory actions instituted or threatened under any Environmental Regulations affecting the Property, (iii) all claims made or threatened by any third party against Borrower or Entity Guarantor or the Property relating to any Hazardous Substance or a violation of any Environmental Regulations, (iv) discovery by Borrower pr Entity Guarantor of any occurrence or condition on or under the Property or on or under any real property adjoining or in the vicinity of the Property which could subject Borrower, Entity Guarantor, Lender or the Property to a claim under any Environmental Regulations. Any such notice shall include copies of any written materials received by Borrower or Entity Guarantor. (d) Any investigation or any remedial or corrective action taken with respect to the Property shall be done under the supervision of a qualified consultant, engineer or scientist acceptable to Lender who shall, at Borrower’s and Entity Guarantor’s cost and at the completion of such investigation or action, provide a written report of such investigation or action to Lender. Borrower amd Entity Guarantor shall also provide Lender with a copy of any interim reports prepared in connection with any such investigation or action. (e) If the Property has, or is suspected to have, asbestos or asbestos containing materials (“ACM”) which, due to its condition or location or due to any planned building renovation or demolition, is recommended to be abated by repair, encapsulation, removal or other action, Borrower and Entity Guarantor shall promptly carry out the recommended abatement action. If the recommended abatement includes removal of ACM, Borrower and Entity Guarantor shall cause the same to be removed and disposed of offsite by a licensed and experienced asbestos removal contractor, all in accordance with Environmental Regulations. Upon completion of the recommended abatement action, Borrower and Entity Guarantor shall deliver to Lender a certificate, signed by an officer of Borrower and Entity Guarantor and the consultant overseeing the abatement action, certifying to Lender that the work has been completed in compliance with all applicable laws, ordinances, codes and regulations (including without limitation those regarding notification, removal and disposal) and that no airborne fibers beyond permissible exposure limits remain on site. (f) After an Event of Default (as defined in the Loan Agreement between the Borrower and the Lender dated an even date herewith), Lender shall have the right, after 10 days’ prior written notice to Borrower Entity Guarantor, to have an environmental review, audit, assessment, testing program and/or report with respect to the Property performed or prepared by an environmental engineering firm selected by Lender. Borrower and Entity Guarantor shall provide reasonable access to the Property to such environmental engineering firm during normal business hours to conduct such review. Borrower and Entity Guarantor shall reimburse Lender for the cost incurred for each such action within 10 days following demand therefor by Lender. 4. Indemnity. The Borrower and the Entity Guarantor shall indemnify Lender, any participant of Lender, its and their directors, officers, employees, agents, contractors, licensees, 4 487523v1 JSB EL185-45 invitees, and the respective heirs, legal representatives, successors and assigns of all such persons and parties (hereinafter collectively referred to as “Indemnified Parties”) against, shall hold the Indemnified Parties harmless from, and shall reimburse the Indemnified Parties for, any and all loss, damage, liability, cost and expense directly or indirectly incurred by the Indemnified Parties, including reasonable attorneys’ and consultants’ fees, resulting from: (a) the presence or discovery of any Hazardous Substance in, upon, under or over, or emanating from, the Property, whether or not the Borrower or Entity Guarantor is responsible therefor, and whether or not it was placed, located, deposited or released by the Borrower or Entity Guarantor, or (b) any violation of any Environmental Regulation, or both (a) and (b). Borrower and Entity Guarantor agree that the Indemnified Parties shall have no responsibility for, and Borrower and Entity Guarantor hereby release the Indemnified Parties from responsibility for, damage or injury to human health, property, the environment or natural resources caused by Hazardous Substances and for abatement, clean-up, detoxification, removal or disposal of, or otherwise with respect to, Hazardous Substances. The indemnity contained in this paragraph 4 shall be deemed continuing for the benefit of the Indemnified Parties, including any purchaser at a foreclosure or other sale under Mortgage, any transferee of the title from Lender, and any subsequent owner of the Property, and shall survive the satisfaction or release of the Mortgage, any foreclosure of or other sale under the Mortgage and/or any acquisition of title to the Property or any part thereof by Lender, or anyone claiming by, through or under Lender, by deed in lieu of foreclosure or otherwise, and also shall survive the repayment or any other satisfaction of the Loan. Notwithstanding the foregoing, the indemnity contained in this paragraph 4 shall not apply with respect to any loss, damage, liability, cost or expense which Borrower and Entity Guarantor prove by a preponderance of the evidence was caused solely by or resulted solely from any act or omission of any person, other than the Borrower and Entity Guarantor or an agent, employee, invitee, guarantor, or contractor of the Borrower or the Entity Guarantor, which occurred after Lender or anyone claiming by, through or under Lender acquired title to the Property by foreclosure of Mortgage or deed in lieu of foreclosure or otherwise and control of the Property. Any amounts covered by the foregoing indemnification shall bear interest from the date incurred at the rate set forth in the promissory note evidencing the Loan, and shall be payable on demand. Borrower and Entity Guarantor agree that their obligations under this Agreement are separate from, independent of, and in addition to their obligations, if any, under the Mortgage and other documents which secure the Loan. 5. Liability. The liability of Borrower and Entity Guarantor under this Agreement shall not be subject to any limitations on liability set forth any document evidencing or securing the Loan. Without limitation, the obligations and liability of Borrower and Entity Guarantor under this Agreement shall in no way be waived, released, discharged, reduced, mitigated or otherwise affected by Lender’s making of the Loan with knowledge of the matters described in documents identified on Exhibit A attached hereto, or of the presence of any Hazardous Substance on, in, about or under the Property or any property adjoining or in the vicinity of the Property, or of any violation of any Environmental Regulation or any condition or state of facts or circumstances which with notice or lapse of time or both might ripen into such a violation, or by any neglect, delay or forbearance of Lender in demanding, requiring or enforcing payment or performance of the obligations and liability of Borrower and Entity Guarantor hereunder, or by the receivership, bankruptcy, insolvency or dissolution of Borrower, the Entity Guarantor, or any affiliate thereof. No action or proceeding brought or instituted under this Agreement, and no recovery made as a result thereof, shall be a bar or a defense to any further action or proceeding 5 487523v1 JSB EL185-45 under any other agreement. Borrower and Entity Guarantor shall reimburse Lender and the other Indemnified Parties for all attorneys’ fees and expenses incurred in connection with the enforcement of the Indemnified Parties’ rights under this Agreement, including those incurred in any case, action, proceeding or claim under the Federal Bankruptcy Code or any successor statute. 6. Notices. Any notice or other communication to any party in connection with this Agreement shall be in writing and shall be sent in accordance with the provisions of the Loan Agreement. 7. Governing Law and Construction. The validity, construction and enforceability of this Agreement shall be governed by the laws of the State of Minnesota, without giving effect to conflict of laws or principles thereof, but giving effect to federal laws of the United States applicable to national banks. Whenever possible, each provision of this Agreement and any other statement, instrument or transaction contemplated hereby or relating hereto, shall be interpreted in such manner as to be effective and valid under such applicable law, but, if any provision of this Agreement or any other statement, instrument or transaction contemplated hereby or relating hereto shall be held to be prohibited or invalid under such applicable law, such provision shall be ineffective only to the extent of such prohibition or invalidity, without invalidating the remainder of such provision or the remaining provisions of this Agreement or any other statement, instrument or transaction contemplated hereby or relating hereto. 8. Consent to Jurisdiction. At the option of Lender, this Agreement may be enforced in any Federal Court or State Court sitting in Sherburne County, Minnesota; and Borrower and Entity Guarantor consent to the jurisdiction and venue of any such Court and waives any argument that venue in such forums is not convenient. In the event Borrower or Entity Guarantor commence any action in another jurisdiction or venue under any tort or contract theory arising directly or indirectly from the relationship created by this Agreement, Lender at its option shall be entitled to have the case transferred to one of the jurisdictions and venues above- described, or if such transfer cannot be accomplished under applicable law, to have such case dismissed without prejudice. 9. Waiver of Jury Trial. Borrower, Entity Guarantor and Lender irrevocably waive any and all right to trial by jury in any legal proceeding arising out of or relating to this Agreement or any of the Loan documents (as that term is used in the Loan Agreement) or the transactions contemplated hereby or thereby. 10. Binding Effect; Gender. This Agreement shall inure to the benefit of Lender, and the Indemnified Parties, and shall bind Borrower, Entity Guarantor and theirs heirs; executors, administrators, personal representatives, legal representatives, successors and assigns. The obligations of Borrower and Entity Guarantor under this Agreement shall be enforceable in all events against Borrower, Entity Guarantor, their heirs, executors, administrators, personal representatives, legal representatives, successors and assigns, and each of them, jointly and severally, and shall be enforceable, in the event of the death of a Borrower or Entity Guarantor, as a claim against his or her estate or otherwise against the representatives of his or her estate, the heirs-at-law, the devisees and beneficiaries of the total estate and each of them. The use of any gender herein shall include all other genders. 6 487523v1 JSB EL185-45 11. Counterparts. This Agreement may be executed in any number of counterparts, each executed counterpart constituting an original, but all together only one agreement. \[signature pages follow\] 7 487523v1 JSB EL185-45 IN WITNESS WHEREOF, the parties have executed this Agreement as of the date first above written. BORROWER: APEX EMBROIDERY DESIGN, INC. By: Its: __________________________ By: Its: __________________________ STATE OF MINNESOTA ) ) ss. COUNTY OF ________ ) The foregoing instrument was acknowledged before me on ______________, 2016, by ______________ and ____________, __________ and _____________, respectively, of Apex Embroidery Design, Inc., a Minnesota corporation, on behalf of the corporation. Notary Public My Commission Expires: S-2 487523v1 JSB EL185-45 ENTITY GUARANTOR: SBH PROPERTIES, LLC By: Its: __________________________ By: Its: __________________________ STATE OF MINNESOTA ) ) ss. COUNTY OF ________ ) The foregoing instrument was acknowledged before me on ______________, 2016, by ______________ and ____________, __________ and _____________, respectively, of SBH Properties, LLC, a Minnesota limited liability company, on behalf of the company. Notary Public My Commission Expires: S-2 487523v1 JSB EL185-45 LENDER: ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF ELK RIVER By: Its: President By: Its: Executive Director STATE OF MINNESOTA ) ) ss. COUNTY OF ________ ) The foregoing instrument was acknowledged before me on ______________, 2016, by ____________, the President, and ____________, the Executive Director, of the Economic Development Authority of the City of Elk River, a public body corporate and politic of the State of Minnesota, on behalf of the corporation. Notary Public My Commission Expires: This Instrument was drafted by: Kennedy & Graven, Chartered (JSB) 470 U.S. Bank Plaza 200 South Sixth Street Minneapolis, Minnesota 55402 Telephone: (612) 337-9300 S-3 487523v1 JSB EL185-45 EXHIBIT A Environmental Disclosure Documents \[Borrower to insert\] A-1 487523v1 JSB EL185-45 ENTITY GUARANTY (Forgivable Loan Program) Elk River, Minnesota October __, 2016 FOR VALUABLE CONSIDERATION, the receipt and sufficiency of which is hereby acknowledged, and in consideration of and to induce financial accommodations of any kind, with or without security, given or to be given or continued at any time and from time to time by the ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF ELK RIVER (the “Lender”) to or for the account of APEX EMBROIDERY & DESIGN, INC. (the “Borrower”), SBH PROPERTIES, LLC (the “Entity Guarantor”) absolutely and unconditionally guarantees to the Lender the full and prompt payment when due, whether at maturity or earlier by reason of acceleration or otherwise, of any and all indebtedness, obligations and liabilities of the Borrower (and any and all successors of the Borrower) to the Lender, now or hereafter existing, absolute or contingent, independent, joint, several or joint and several, secured or unsecured, due or to become due, contractual or tortious, liquidated or unliquidated, arising by assignment or otherwise, including without limitation all indebtedness, obligations and liabilities owed by the Borrower (and any and all successors of the Borrower) as a member of any partnership, syndicate, association or other group, and whether incurred by the Borrower (or any successor of the Borrower) as principal, surety, endorser, guarantor, accommodation party or otherwise (collectively, the “Indebtedness”); and the Entity Guarantor agrees to pay on demand all of the Lender’s fees, costs, expenses and reasonable attorneys’ fees in connection with the Indebtedness, any security therefor, and this guaranty, plus interest on such amounts at the highest rate then applicable to any of the Indebtedness. The Lender may at any time and from time to time, without consent of or notice to the Entity Guarantor, without incurring responsibility to the Entity Guarantor, without releasing, impairing or affecting the liability of the Entity Guarantor hereunder, upon or without any terms or conditions, and in whole or in part: (1) sell, pledge, surrender, compromise, settle, release, renew, subordinate, extend, alter, substitute, exchange, change, modify or otherwise dispose of or deal with in any manner and in any order any Indebtedness, any evidence thereof, or any security or other guaranty therefor; (2) accept any security for, or other guarantors of, any Indebtedness; (3) fail, neglect or omit to obtain, realize upon or protect any Indebtedness or any security therefor, to exercise any lien upon or right to any money, credit or property toward the liquidation of the Indebtedness, or to exercise any other right against the Borrower, the Entity Guarantor, any other guarantor or any other person; and (4) apply any payments and credits to the Indebtedness in any manner and in any order. No act, omission or thing, except full payment and discharge of the Indebtedness, which but for this provision could act as a release or impairment of the liability of the Entity Guarantor hereunder, shall in any way release, impair or otherwise affect the liability of the Entity Guarantor hereunder, and the Entity Guarantor waives any and all defenses of the Borrower pertaining to the Indebtedness, any evidence thereof, and any security therefor, except the defense of discharge by payment. The failure of any person or persons to sign this or any other guaranty shall not release, impair or affect the liability of the Entity Guarantor hereunder. This guaranty is a primary obligation of the Entity Guarantor and 1 487520v1 EL185-45 the Lender shall not be required to first resort for payment of the Indebtedness to the Borrower or any other person, their properties or estates, or any security or other rights or remedies whatsoever. The Entity Guarantor shall be and remain liable for any deficiency remaining after foreclosure of any mortgage or security interest securing the Indebtedness, whether or not the liability of the Borrower or any other person for such deficiency is discharged pursuant to statute, judicial decision or otherwise. The liability of the Entity Guarantor under this guaranty is in addition to and shall be cumulative with all other liabilities of the Entity Guarantor to the Lender, as guarantor or otherwise, without any limitation as to amount, unless the writing evidencing or creating such other liability specifically provides to the contrary. If any payment applied by the Lender to the Indebtedness is thereafter set aside, recovered, rescinded or required to be returned for any reason (including without limitation the bankruptcy, insolvency or reorganization of the Borrower or any other person), the Indebtedness to which such payment was applied shall for the purposes of this guaranty be deemed to have continued in existence, notwithstanding such application, and this guaranty shall be enforceable as to such Indebtedness as fully as if such application had never been made. The Entity Guarantor waives: (1) notice of acceptance of this guaranty and of the creation and existence of the Indebtedness; (2) presentment, demand for payment, notice of dishonor, notice of nonpayment, and protest of any instrument evidencing the Indebtedness; and (3) all other demands and notices to the Entity Guarantor or any other person and all other actions to establish the liability of the Entity Guarantor hereunder. The Entity Guarantor consents to the personal jurisdiction of the state and federal courts located in the State of Minnesota in connection with any controversy related to this guaranty, waives any argument that venue in such forums is not convenient, and agrees that any litigation initiated by the Entity Guarantor against the Lender in connection with this guaranty shall be venued in either the District Court of Sherburne County, Minnesota, or the United States District Court, District of Minnesota. All property of the Entity Guarantor, now or hereafter in the possession, control or custody of or in transit to the Lender for any purpose, including without limitation the balance of every account of the Entity Guarantor with and each claim of the Entity Guarantor against the Lender, shall be subject to a lien and security interest in favor of the Lender, as security for all liabilities of the Entity Guarantor to the Lender, and shall be subject to be set off against any and all such liabilities, and the Lender may at any time and from time to time at its option and without notice appropriate and apply any such property toward the payment of any and all such liabilities. The Entity Guarantor agrees to promptly provide the Lender from time to time with financial statements of the Entity Guarantor, in form and substance acceptable to the Lender, at least once every 12 months and as otherwise requested by the Lender. The Entity Guarantor agrees to promptly provide the Lender from time to time with such other information respecting the condition (financial and otherwise), business and property of the Entity Guarantor as the Lender may request, in form and substance acceptable to the Lender. The Entity Guarantor waives all claims, rights and remedies which the Entity Guarantor may now have or hereafter acquire against any person at any time now or hereafter liable to payment of any of the Indebtedness and as to any collateral security, including but not limited to 2 487520v1 EL185-45 all claims, rights and remedies of contribution, indemnification, exoneration, reimbursement, recourse and subrogation, whether or not such claim, right or remedy arises in equity, under contract, by statute, under common law or otherwise, whether or not the Indebtedness has been fully paid, and all payments and recoveries under this guaranty shall be considered equity investments by the Entity Guarantor in the Borrower; provided, nothing contained in this guaranty shall deprive the Entity Guarantor of any claim, right or remedy, after the Indebtedness has been fully paid, against any person other than the Borrower. No delay or failure by the Lender in exercising any right, and no partial or single exercise thereof shall constitute a waiver thereof. No waiver of any rights hereunder, and no modification or amendment of this guaranty shall be effective unless the same is in writing duly executed by the Lender, and each such waiver, if any, shall apply only with respect to the specific instance involved and shall not impair or affect the rights of the Lender or the provisions of this guaranty in any other respect at any other time. This guaranty shall continue until written notice of revocation of this guaranty, executed by the Entity Guarantor, has been received by the Lender; provided, no revocation of this guaranty shall affect in any manner any liability of the Entity Guarantor under this guaranty with respect to Indebtedness arising before the Lender receives such written notice of revocation, and the sole effect of revocation of this guaranty shall be to exclude from this guaranty Indebtedness thereafter arising which is unconnected with Indebtedness theretofore arising or transactions theretofore entered into. Any invalidity or unenforceability of any provision or application of this guaranty shall not affect other lawful provisions and applications hereof and to this end the provisions of this guaranty are declared to be severable. This guaranty shall bind the Entity Guarantor and the representatives, successors and assigns of the Entity Guarantor, and of each of them respectively, and shall benefit the Lender, its successors and assigns. This guaranty shall be governed by and construed in accordance with the laws of the State of Minnesota. The undersigned is the owner of the real property commonly known as __________________, Sherburne County, Minnesota (the “Property”). Upon completion of certain improvements to the Property, Borrower will be the tenant of the Property, pursuant to a written lease with the undersigned (the “Lease”). Borrower and the undersigned are under common ownership. The undersigned acknowledges and agrees that the Indebtedness is being utilized by Borrower to finance the acquisition, construction and equipping of a facility for use in its business operations from the Property, and such equipment will support Borrower’s ability to fulfill its obligations under the Lease and, therefore, the undersigned's obligations under this Entity Guaranty are proper, valid and enforceable. This Entity Guaranty has been approved by unanimous consent of the board of governors of the undersigned. 3 487520v1 EL185-45 THE ENTITY GUARANTOR REPRESENTS, CERTIFIES, WARRANTS AND AGREES THAT THE UNDERSIGNED HAVE READ ALL OF THIS GUARANTY AND UNDERSTAND ALL OF THE PROVISIONS OF THIS GUARANTY. THE ENTITY GUARANTOR ALSO AGREES THAT COMPLIANCE BY THE LENDER WITH THE EXPRESS PROVISIONS OF THIS GUARANTY SHALL CONSTITUTE GOOD FAITH AND SHALL BE CONSIDERED REASONABLE FOR ALL PURPOSES. SBH PROPERTIES, LLC a Minnesota limited liability company By: Its: _______________________________________ 4 487520v1 EL185-45 PERSONAL GUARANTY Brian Hill (Forgivable Loan Program) Elk River, Minnesota October __, 2016 FOR VALUABLE CONSIDERATION, the receipt and sufficiency of which is hereby acknowledged, and in consideration of and to induce financial accommodations of any kind, with or without security, given or to be given or continued at any time and from time to time by the ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF ELK RIVER (the “Lender”) to or for the account of APEX EMBROIDERY DESIGN, INC. (the “Borrower”), the undersigned absolutely and unconditionally guaranties to the Lender the full and prompt payment when due, whether at maturity or earlier by reason of acceleration or otherwise, of any and all indebtedness, obligations and liabilities of the Borrower (and any and all successors of the Borrower) to the Lender, now or hereafter existing, absolute or contingent, independent, joint, several or joint and several, secured or unsecured, due or to become due, contractual or tortious, liquidated or unliquidated, arising by assignment or otherwise, including without limitation all indebtedness, obligations and liabilities owed by the Borrower (and any and all successors of the Borrower) as a member of any partnership, syndicate, association or other group, and whether incurred by the Borrower (or any successor of the Borrower) as principal, surety, endorser, guarantor, accommodation party or otherwise (collectively, the “Indebtedness”); and the undersigned agrees to pay on demand all of the Lender’s fees, costs, expenses and reasonable attorneys’ fees in connection with the Indebtedness, any security therefor, and this guaranty, plus interest on such amounts at the highest rate then applicable to any of the Indebtedness. The Lender may at any time and from time to time, without consent of or notice to the undersigned, without incurring responsibility to the undersigned, without releasing, impairing or affecting the liability of the undersigned hereunder, upon or without any terms or conditions, and in whole or in part: (1) sell, pledge, surrender, compromise, settle, release, renew, subordinate, extend, alter, substitute, exchange, change, modify or otherwise dispose of or deal with in any manner and in any order any Indebtedness, any evidence thereof, or any security or other guaranty therefor; (2) accept any security for, or other guarantors of, any Indebtedness; (3) fail, neglect or omit to obtain, realize upon or protect any Indebtedness or any security therefor, to exercise any lien upon or right to any money, credit or property toward the liquidation of the Indebtedness, or to exercise any other right against the Borrower, the undersigned, any other guarantor or any other person; and (4) apply any payments and credits to the Indebtedness in any manner and in any order. No act, omission or thing, except full payment and discharge of the Indebtedness, which but for this provision could act as a release or impairment of the liability of the undersigned hereunder, shall in any way release, impair or otherwise affect the liability of the undersigned hereunder, and the undersigned waives any and all defenses of the Borrower pertaining to the Indebtedness, any evidence thereof, and any security therefor, except the defense of discharge by payment. The failure of any person or persons to sign this or any other 487524v1 EL185-45 guaranty shall not release, impair or affect the liability of the undersigned hereunder. This guaranty is a primary obligation of the undersigned and the Lender shall not be required to first resort for payment of the Indebtedness to the Borrower or any other person, their properties or estates, or any security or other rights or remedies whatsoever. The undersigned shall be and remain liable for any deficiency remaining after foreclosure of any mortgage or security interest securing the Indebtedness, whether or not the liability of the Borrower or any other person for such deficiency is discharged pursuant to statute, judicial decision or otherwise. The liability of the undersigned under this guaranty is in addition to and shall be cumulative with all other liabilities of the undersigned to the Lender, as guarantor or otherwise, without any limitation as to amount, unless the writing evidencing or creating such other liability specifically provides to the contrary. If any payment applied by the Lender to the Indebtedness is thereafter set aside, recovered, rescinded or required to be returned for any reason (including without limitation the bankruptcy, insolvency or reorganization of the Borrower or any other person), the Indebtedness to which such payment was applied shall for the purposes of this guaranty be deemed to have continued in existence, notwithstanding such application, and this guaranty shall be enforceable as to such Indebtedness as fully as if such application had never been made. The undersigned waives: (1) notice of acceptance of this guaranty and of the creation and existence of the Indebtedness; (2) presentment, demand for payment, notice of dishonor, notice of nonpayment, and protest of any instrument evidencing the Indebtedness; and (3) all other demands and notices to the undersigned or any other person and all other actions to establish the liability of the undersigned hereunder. The undersigned consents to the personal jurisdiction of the state and federal courts located in the State of Minnesota in connection with any controversy related to this guaranty, waives any argument that venue in such forums is not convenient, and agrees that any litigation initiated by the undersigned against the Lender in connection with this guaranty shall be venued in either the District Court of Sherburne County, Minnesota, or the United States District Court, District of Minnesota. All property of the undersigned, now or hereafter in the possession, control or custody of or in transit to the Lender for any purpose, including without limitation the balance of every account of the undersigned with and each claim of the undersigned against the Lender, shall be subject to a lien and security interest in favor of the Lender, as security for all liabilities of the undersigned to the Lender, and shall be subject to be set off against any and all such liabilities, and the Lender may at any time and from time to time at its option and without notice appropriate and apply any such property toward the payment of any and all such liabilities. The undersigned agrees to promptly provide the Lender from time to time with financial statements of the undersigned, in form and substance acceptable to the Lender, at least once every 12 months and as otherwise requested by the Lender. The undersigned agrees to promptly provide the Lender from time to time with such other information respecting the condition (financial and otherwise), business and property of the undersigned as the Lender may request, in form and substance acceptable to the Lender. The undersigned waives all claims, rights and remedies which the undersigned may now have or hereafter acquire against any person at any time now or hereafter liable to payment of 2 487524v1 EL185-45 any of the Indebtedness and as to any collateral security, including but not limited to all claims, rights and remedies of contribution, indemnification, exoneration, reimbursement, recourse and subrogation, whether or not such claim, right or remedy arises in equity, under contract, by statute, under common law or otherwise, whether or not the Indebtedness has been fully paid, and all payments and recoveries under this guaranty shall be considered equity investments by the undersigned in the Borrower; provided, nothing contained in this guaranty shall deprive the undersigned of any claim, right or remedy, after the Indebtedness has been fully paid, against any person other than the Borrower. No delay or failure by the Lender in exercising any right, and no partial or single exercise thereof shall constitute a waiver thereof. No waiver of any rights hereunder, and no modification or amendment of this guaranty shall be effective unless the same is in writing duly executed by the Lender, and each such waiver, if any, shall apply only with respect to the specific instance involved and shall not impair or affect the rights of the Lender or the provisions of this guaranty in any other respect at any other time. This guaranty shall continue until written notice of revocation of this guaranty, executed by the undersigned, has been received by the Lender; provided, no revocation of this guaranty shall affect in any manner any liability of the undersigned under this guaranty with respect to Indebtedness arising before the Lender receives such written notice of revocation, and the sole effect of revocation of this guaranty shall be to exclude from this guaranty Indebtedness thereafter arising which is unconnected with Indebtedness theretofore arising or transactions theretofore entered into. Any invalidity or unenforceability of any provision or application of this guaranty shall not affect other lawful provisions and applications hereof and to this end the provisions of this guaranty are declared to be severable. This guaranty shall bind the undersigned and the heirs, representatives, successors and assigns of the undersigned, and of each of them respectively, and shall benefit the Lender, its successors and assigns. This guaranty shall be governed by and construed in accordance with the laws of the State of Minnesota. The undersigned is an owner of the Borrower and the undersigned acknowledges and agrees that the Indebtedness is being utilized by the Borrower to acquire land and construct and equip a new th manufacturing facility on real property located at 9775 158 Circle, NW, Elk River, Minnesota 55330 (the “Property”), and such acquisition and construction will materially financially benefit the undersigned and, therefore, the undersigned’s obligations under this Guaranty are proper, valid and enforceable. THE UNDERSIGNED REPRESENTS, CERTIFIES, WARRANTS AND AGREES THAT THE UNDERSIGNED HAS READ ALL OF THIS GUARANTY AND UNDERSTAND ALL OF THE PROVISIONS OF THIS GUARANTY. THE UNDERSIGNED ALSO AGREES THAT COMPLIANCE BY THE LENDER WITH THE EXPRESS PROVISIONS OF THIS GUARANTY SHALL CONSTITUTE GOOD FAITH AND SHALL BE CONSIDERED REASONABLE FOR ALL PURPOSES. Brian Hill 3 487524v1 EL185-45 MORTGAGE AND ASSIGNMENT OF RENTS AND SECURITY AGREEMENT AND FIXTURE FINANCING STATEMENT (Forgivable Loan Program) This Mortgage and Assignment of Rents and Security Agreement and Fixture Financing Statement (“Mortgage”) is made as of October __, 2016, by SBH PROPERTIES, LLC, a Minnesota limited liability company (“Mortgagor”), in favor of the ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF ELK RIVER, a public body corporate and politic of the State of Minnesota (“Mortgagee”). THE MAXIMUM AMOUNT SECURED BY THIS MORTGAGE IS $200,000.00 OF PRINCIPAL INDEBTEDNESS, TOGETHER WITH ALL INTEREST ACCRUING THEREON AND ANY AMOUNTS WHICH MAY BE ADVANCED BY MORTGAGEE IN PROTECTION OF THE MORTGAGED PREMISES OR THE LIEN OF THIS MORTGAGE. RECITALS A. Apex Design & Embroidery, Inc. (the “Borrower”) has executed and delivered to Mortgagee a Promissory Note effective as of the date hereof in the principal amount of $200,000.00 and bearing interest at the rate set forth therein, with principal being due and payable as set forth therein and with all principal and interest, if not sooner paid, being due and payable on ___________, 202_ (the Promissory Note as the same may be renewed, extended, replaced, modified or amended is herein called the “Note”). The proceeds of the Note are being utilized to pay a portion of the acquisition of land and the construction and equipping of a new manufacturing facility on the Mortgaged Property (as defined below). B. Contemporaneous herewith, Borrower has entered into that certain loan agreement (the “Loan Agreement”) setting forth the terms and conditions of Mortgagor and Lender’s obligations with relation to this loan facility. 487519v1 EL185-45 C. Mortgagor is the owner of the Mortgaged Property and is the landlord under that certain unrecorded lease dated ___________, 2016, with the Borrower as tenant leasing a portion of the Mortgaged Property to the Borrower. D. As a condition of entering into the loan facility, Lender has required that Mortgagor provide an “Entity Guaranty” of Borrower’s obligations under Note, the Loan Agreement and any other documents relating to or arising from this loan facility. Lender further required that Mortgagor’s obligations under the Entity Guaranty be secured by this Mortgage. NOW THEREFORE, in consideration of the Recitals and for the purpose of securing the payment and performance of all of Mortgagor’s obligations under the Entity Guaranty (collectively “Obligations”); and to secure the performance of all covenants, conditions and agreements herein and in the Entity Guaranty, Mortgagor does hereby mortgage, grant, bargain, sell, release and convey unto Mortgagee, with power of sale, forever all of Mortgagor’s right, title and interest in all the tracts or parcels of land lying and being in Sherburne County, Minnesota, legally described in Exhibit A hereto, (hereinafter the “Land”), whether now owned or hereafter acquired, together with: (i) all building materials, supplies and equipment now or hereafter located on the Land and suitable or intended to be incorporated in any building, structure, or other improvement located or to be erected on the Land; and (ii) all of the buildings, structures and other improvements now standing or at any time hereafter constructed or placed upon the Land; and (iii) all heating, plumbing and lighting apparatus, motors, engines, and machinery, electrical equipment, incinerator apparatus, air conditioning equipment, water and gas apparatus, pipes, faucets, and all other fixtures of every description which are now or may hereafter be placed or used upon the Land or in any building or improvement now or hereafter located thereon; and (iv) all additions, accessions, increases, parts, fittings, accessories, replacements, substitutions, betterments, repairs and proceeds to any and all of the foregoing; and (v) all hereditaments, easements, appurtenances, estates, rents, issues, profits, condemnation awards, proceeds of policies of insurance and other rights and interests now or hereafter belonging or in any way pertaining to the Land or to any building or improvement now or hereafter located thereon; and (vi) all leases or other occupancy agreements now or hereafter in effect in any way appertaining to the Land or to any building or improvement now or hereafter located thereon, including, without limitation, all cash and security deposits, advance rentals and deposits or payments of a similar nature (“Leases”), and all Rents (as herein defined) (all of the foregoing, together with the Land, hereinafter being referred to as the “Property” or “Mortgaged Property”), TO HAVE AND TO HOLD the Mortgaged Property unto Mortgagee forever; PROVIDED, NEVERTHELESS, that this Mortgage is given upon the express condition that if Mortgagor shall cause to be paid and performed all of the Obligations, and shall also keep and perform all and singular the covenants herein contained on the part of Mortgagor to be kept and performed, then the Mortgage and the estate hereby granted shall cease and be and become void and shall be released of record at the expense of Mortgagor; otherwise this Mortgage shall be and remain in full force and effect. MORTGAGOR REPRESENTS, WARRANTS AND COVENANTS to and with Mortgagee that Mortgagor has good right and full power and authority to execute this Mortgage 2 487519v1 EL185-45 and to mortgage the Mortgaged Property; that the Mortgaged Property is free from all liens and encumbrances except a mortgage in favor of the Bank of Elk River in the amount of $___________ (the “First Lien Mortgage”) and those other certain permitted encumbrances identified in Exhibit B hereto (the “Permitted Encumbrances”); that Mortgagee shall quietly enjoy and possess the Mortgaged Property; that Mortgagor will warrant and defend the title to the Mortgaged Property against all claims, whether now existing or hereafter arising. The covenants and warranties of this paragraph shall survive foreclosure of this Mortgage and shall run with the Land. AND IT IS FURTHER COVENANTED AND AGREED AS FOLLOWS: ARTICLE ONE GENERAL COVENANTS, AGREEMENTS, WARRANTIES 1.1. Payment of Obligations; Observance of Covenants. Mortgagor will duly pay and perform its Obligations and will perform all other agreements and covenants by Mortgagor to be performed hereunder. 1.2. Payment of Impositions. Mortgagor agrees to pay, before a penalty might attach for nonpayment thereof, all taxes, assessments, water and sewer charges, and other fees, taxes and charges of whatsoever nature levied upon or assessed or placed against the Mortgaged Property (collectively “Impositions”). Mortgagor will likewise pay all taxes, assessments and other charges, levied upon or assessed, placed or made against, or measured by, this Mortgage, or the recordation hereof, or the Obligations, provided that Mortgagor shall not be obliged to pay such tax, assessment or charge if such payment would be contrary to law or would result in the payment of an usurious rate of interest on the Obligations. Mortgagor shall promptly furnish to Mortgagee all notices received by Mortgagor of amounts due under this Section and upon Mortgagee’s request, shall deliver proper receipts evidencing the payment of such amounts. In the event of a judicial decree or legislative enactment after the date of this Mortgage, providing that any such imposition may not be lawfully paid by Mortgagor, or in the event that the payment of any such imposition by Mortgagor would result in the payment of a usurious rate of interest on the Obligations, the Obligations, together with interest, shall become immediately due and payable, or, at Mortgagee’s option, Mortgagee may pay any amount or portion of such Imposition as renders the Obligations unlawful or usurious, in which event Mortgagor shall concurrently therewith pay the remaining lawful and non-usurious portion or balance of said Imposition. 1.3. Payment of Operating Costs; Mortgages and Liens. Mortgagor agrees that it will pay, or cause to be paid, all operating costs and expenses of the Mortgaged Property; keep the Mortgaged Property free from mechanics’ and material suppliers’ and other liens, subject to Mortgagor’s right to contest in good faith as set forth in Section 1.4 hereof; will keep the Mortgaged Property free from levy, execution or attachment and will immediately pay when due all indebtedness which may be secured by mortgage, lien or charge on the Mortgaged Property and upon request will exhibit to Mortgagee satisfactory evidence of such payment and discharge. 3 487519v1 EL185-45 1.4. Contest of Impositions, Liens and Levies. Mortgagor shall not be required to pay, discharge or remove any Imposition, lien or levy so long as Mortgagor shall in good faith contest the same or the validity thereof by appropriate legal proceedings which shall operate to prevent the collection of the levy, lien or Imposition so contested and the sale of the Mortgaged Property, or any part thereof to satisfy the same; provided, however, that Mortgagor, prior to the date such levy, lien or Imposition is due and payable or, in the case of a mechanic’s lien or other involuntary lien within (30) days after the same shall have been filed, shall have given such reasonable security as may be demanded by Mortgagee to ensure such payments and any penalties and interest that may accrue thereon and prevent any sale or forfeiture of the Mortgaged Property by reason of such nonpayment. Any such contest shall be prosecuted with due diligence and Mortgagor shall promptly after final determination thereof pay the amount of any such levy, lien or Imposition so determined, together with all interest and penalties, which may be payable in connection therewith. Notwithstanding the provisions of this Section, Mortgagor shall, and Mortgagee may (but shall have no obligation to), pay any such levy, lien or Imposition notwithstanding such contest if in the reasonable opinion of Mortgagee, the Mortgaged Property is in jeopardy or in danger of being forfeited or foreclosed. 1.5. Maintenance and Repairs; Inventory. Mortgagor agrees that it will keep and maintain (or cause to be kept and maintained) the Mortgaged Property in good condition and repair, free from any waste or misuse, and will comply with all requirements of law, municipal ordinances and regulations, restrictions and covenants affecting the Mortgaged Property and its use, and will promptly repair or restore any buildings, improvements or structures now or hereafter on the Mortgaged Property which may become damaged or destroyed. Mortgagor further agrees that without the prior consent of Mortgagee it will not remove from the Mortgaged Property any fixtures or any personal property that is included in the Mortgaged Property unless the same is immediately replaced with like fixtures or personal property of at least equal value, or is otherwise removable under Section 6.1 hereof; or expand any improvements on the Mortgaged Property, erect any new improvements or make any material alterations in any improvements which will materially alter the basic structure, materially and adversely affect the market value or materially change the existing architectural character of the Mortgaged Property. Mortgagor agrees that it will complete within a reasonable time any buildings now or at any time in the process of erection on the Mortgaged Property. Mortgagor agrees not to acquiesce in any rezoning classification, modification or restriction affecting the Mortgaged Property without Mortgagee’s prior written consent. Mortgagor agrees that it will not abandon the Mortgaged Property. Upon request of Mortgagee, Mortgagor shall deliver to Mortgagee an inventory in detail reasonably acceptable to Mortgagee of any personal property owned by Mortgagor that is included in the Mortgaged Property pursuant to the terms hereof together with a certification by Mortgagor that said inventory is a true and complete schedule of the personal property to be included in the Mortgaged Property pursuant to the terms hereof. Such inventory shall list any conditional sales contracts and other title retention arrangements to which such personal property may be subject. 4 487519v1 EL185-45 1.6. Insurance. (a) So long as the Obligations remain unpaid, Mortgagor shall, at its own cost, maintain or cause to be maintained with insurers of recognized responsibility acceptable to Mortgagee the following insurance: (i) hazard and fire insurance on the improvements now existing or hereafter constructed on the Land insuring against loss by fire, hazards included in the term “extended coverage,” loss by vandalism or malicious mischief, and such other hazards, casualties and contingencies as may be required by Mortgagee, on the basis of replacement cost without a coinsurance clause, in an amount equal to the full replacement cost thereof (without deduction for depreciation) or such additional amounts and for such periods as may be required by Mortgagee; (ii) comprehensive general public liability insurance covering the liability of Mortgagor against claims for bodily injury, death or property damage occurring on or about the Mortgaged Property in such minimum amounts and limits as Mortgagee may require but in no event, less than $2,000,000.00 combined single limit per occurrence and naming Mortgagee as an additional insured; (iii) insurance covering the Mortgaged Property against loss or damage by explosion, rupture or bursting of steam boilers, steam pipes, steam turbines, steam engines or pressure vessels or fly wheels located on or a part of the Mortgaged Property and providing for full repair and full replacement cost coverage; and (iv) such other forms of insurance in such minimum amounts as Mortgagee may reasonably require or as may be required by law. Mortgagor shall pay or cause to be paid all premiums on insurance required hereunder by making payment directly to the insurer. Mortgagee shall have the right to hold the policies and renewals thereof, and Mortgagor shall promptly furnish to Mortgagee all such policies, renewals thereof, renewal notices and all paid-premium receipts received by it. All policies of insurance and any and all refunds of unearned premiums are hereby assigned to Mortgagee as additional security for the payment of the Obligations secured hereby. In the event of foreclosure of this Mortgage, all right, title and interest of Mortgagor in and to any insurance policies then in force shall pass to the purchaser at the foreclosure sale. (b) The policies of all such insurance shall have mortgagee and loss payable provisions in favor of Mortgagee. All such insurance shall be in form acceptable to Mortgagee, shall provide for at least thirty (30) days’ prior written notice of cancellation, termination or modification thereof to Mortgagee, shall permit Mortgagee to make 5 487519v1 EL185-45 premium payments to prevent cancellation, and shall provide that no act or negligence of Mortgagor or of any occupant of the Mortgaged Property, and no occupancy or use of the Mortgaged Property for purposes more hazardous than permitted by the terms of the policy, will affect the validity or enforceability of such insurance as against Mortgagee. In the event of loss under such insurance Mortgagor shall give prompt notice to the insurance carrier and Mortgagee; Mortgagor shall duly make proof of loss, and shall immediately furnish to Mortgagee a copy of such proof of loss. (c) Subject to the rights of the mortgagee under the First Lien Mortgage which has priority over this Mortgage, Mortgagee is authorized and empowered to settle, collect and receive all fire and hazard insurance proceeds, to apply such proceeds to all expenses (including reasonable attorneys’ fees) reasonably incurred by Mortgagee in collecting the same and, at Mortgagee’s option and in its sole discretion, apply the balance of said proceeds (“Net Proceeds”) to payment of the Obligations or make the Net Proceeds available for the repair and restoration of the Mortgaged Property; provided, however, Mortgagor may settle claims without Mortgagee’s consent if the loss is less than $5,000.00 and no Event of Default exists at the time of settlement. Mortgagor shall apply any such proceeds to the repair and restoration of the Mortgaged Property. So long as no Event of Default exists, any settlement of a fire and hazard insurance claim of more than $5,000.00 shall require the consent of Mortgagor, which consent will not be unreasonably withheld. (d) If Mortgagee elects to apply the Net Proceeds to repair and restoration of the Mortgaged Property (i) the Net Proceeds shall be held by Mortgagee and at Mortgagee’s election may be disbursed either by Mortgagee or a disbursing agent selected by Mortgagee and paid by Mortgagor, (ii) upon Mortgagee’s request prior to disbursement of any Net Proceeds or thereafter, from time to time, Mortgagor will deposit with Mortgagee such amounts in excess of remaining Net Proceeds as Mortgagee reasonably determines is required to complete the repair and restoration, (iii) the Net Proceeds and any funds deposited by Mortgagor shall be held and disbursed in accordance with sound construction loan disbursement practices, including, but not limited to, approval of the plans and specifications, appraisal, its other conditions for disbursement of draw requests and inspection of the work, and such other reasonable conditions as Mortgagee may impose and (iv) any Net Proceeds not so applied to repair and restoration shall be applied to the payment of the Obligations. If an Event of Default occurs prior to full disbursement, any undisbursed portion of the Net Proceeds and any funds deposited by Mortgagor with Mortgagee may at Mortgagee’s option be applied to the Obligations. 1.7. Inspection. Mortgagee, or its agents, shall have the right to enter upon the Mortgaged Property during ordinary business hours for the purposes of inspecting the Mortgaged Property or any part thereof. Mortgagee shall have no duty, however, to make such inspection. Mortgagee, or its agents, shall also have the right during ordinary business hours to examine the books and records of Mortgagor pertaining to the Mortgaged Property and to make extracts therefrom and copies thereof. The parties agree that Mortgagee’s right to inspect the books and records of Mortgagor, as described in this provision, relates solely to the Mortgaged Property. 6 487519v1 EL185-45 1.8. Protection of Mortgagee’s Security. If Mortgagor fails to perform any of the covenants and agreements contained in this Mortgage and such failure shall continue beyond any applicable notice and cure period contained in Article Two hereof or if any action or proceeding is commenced which does or may adversely affect the Mortgaged Property or the interest of Mortgagor or Mortgagee therein, or the title of Mortgagor thereto, then Mortgagee, at Mortgagee’s option, may perform such covenants and agreements, defend against such action or proceeding, or otherwise act as Mortgagee deems necessary to protect its interest. In the event that, after damage to or destruction of the Mortgaged Property or condemnation of a portion of the Mortgaged Property or a sale under threat thereof, the proceeds are used to restore the Mortgaged Property, and the insurance, sale or condemnation proceeds which are paid to Mortgagee are not sufficient to pay for such restoration, Mortgagee may nevertheless effect the restoration. Any amounts disbursed or costs incurred by Mortgagee pursuant to this Section, including interest and reasonable attorney’s fees, shall become additional Obligations of Mortgagor secured by this Mortgage. All amounts disbursed or costs incurred by Mortgagee pursuant to this paragraph shall be payable upon demand, and shall bear interest from the date of disbursement or incurrence at the rate set forth in the Note unless payment of interest at such rate would be contrary to law, in which event such amounts shall bear interest at the highest rate permitted by law. Mortgagee shall, at its option, be subrogated to any encumbrance, lien, claim or demand, and to all the rights and securities for the payment thereof, paid or discharged with the principal sum secured hereby or by Mortgagee under the provisions hereof, and any such subrogation rights shall be additional and cumulative security for this Mortgage. Nothing contained in this Section shall require Mortgagee to incur any expense or do any act hereunder, and Mortgagee shall not be liable to Mortgagor for any damages or claims arising out of action taken by Mortgagee pursuant to this paragraph. 1.9. Hazardous Materials. Mortgagor hereby represents and warrants to Mortgagee that the Mortgaged Property has not at any time been used for storage, transfer, transportation or disposal of hazardous substances, hazardous wastes, pollutants, contaminants or similar substances (collectively “Hazardous Substances”), or for the discharge of the same into the environment in violation of any law, regulation, or judicial or administrative order or judgment; and the Mortgaged Property is not contaminated by, and does not contain, any Hazardous Substances. Mortgagor will not use or permit the use of the Mortgaged Property for such purposes. Mortgagor will fully indemnify Mortgagee and defend Mortgagee against any claims, losses, damages, actions, costs and expenses of any kind, including without limitation, court costs and reasonable attorneys’ fees, in connection with any Hazardous Substances now or hereafter located on the Mortgaged Property or any other violation of any federal, state or local environmental statute, ordinance, rule or regulation (“Environmental Laws”). This indemnity shall not apply to the extent that the willful act or omission of the Mortgagee contributes to the actual or threatened discharge, dispersal, release, storage, treatment, generation, disposal or escape of the Hazardous Substances. The indemnity provisions of this Section shall survive the foreclosure or other termination of this Mortgage. Without limiting the generality of the foregoing, Mortgagor agrees that upon the discovery of a release or threatened release of Hazardous Substances on or from the Mortgaged Property, it will promptly, diligently and without cost to Mortgagee, proceed to remediate all contamination 7 487519v1 EL185-45 in accordance with all applicable laws, ordinances, rules and regulations, and the requirements of all governmental authorities having jurisdiction, and otherwise to the satisfaction of Mortgagee. A failure to do so shall constitute a default by Mortgagor under this Mortgage. 1.10. Escrows. Upon the request of Mortgagee after the occurrence of an Event of Default (whether or not such Event of Default is subsequently cured), Mortgagor shall deposit with Mortgagee, on the first day of each and every month, commencing with the date the first payment shall be due on the Note which is after the date of such request, a deposit to pay the Impositions and insurance premiums (collectively “Charges”) in an amount equal to: (a) One-twelfth (1/12) of the Impositions next to become due upon the Mortgaged Property; provided, however, that, in the case of the first such deposit, there shall be deposited in addition an amount as estimated by Mortgagee which, when added to monthly deposits to be made thereafter as provided for herein, shall assure that there will be sufficient funds on deposit to pay the Impositions as they come due; plus (b) One-twelfth (1/12) of the annual premiums on each policy of insurance required to be maintained hereunder; provided that with the first such deposit there shall be deposited, in addition, an amount equal to one-twelfth (1/12) of such annual insurance premiums multiplied by the number of months elapsed between the date premiums on each policy are last paid to and including the date of deposit. The amount of such deposits shall be based upon Mortgagee’s reasonable estimate as to the amount of Impositions and premiums of insurance next to be payable. Mortgagee will, upon timely presentation to Mortgagee by Mortgagor of the bills therefor, pay the Charges from such deposits. In the event the deposits on hand shall not be sufficient to pay all of the Charges when the same shall become due from time to time, or the prior deposits shall be less than the currently estimated monthly amounts, then Mortgagor shall pay to Mortgagee on demand any amount necessary to make up the deficiency. The excess of any such deposits shall be returned to Mortgagor or credited towards subsequent Charges, at the discretion of Mortgagee. If an Event of Default shall occur under the terms of this Mortgage, Mortgagee may, at its option, without being required so to do, apply any deposits on hand to the Obligations, in such order and manner as Mortgagee may elect. When the Obligations have been fully paid, any remaining deposits shall be returned to Mortgagor as its interest may appear. All deposits are hereby pledged as additional security for the Obligations, shall be held for the purposes for which made as herein provided, may be held by Mortgagee and may be commingled with other funds of Mortgagee, shall be held without any allowance of interest thereon, and shall not be subject to the decision or control of Mortgagor. Mortgagee shall not be liable for any act or omission made or taken in good faith. In making any payments, Mortgagee may rely on any statement, bill or estimate procured from or issued by the payee without inquiry into the validity or accuracy of the same. If the taxes shown in the tax statement shall be levied on property more extensive than the Mortgaged Property, Mortgagee shall be under no duty to seek a tax division or apportionment of the tax bill, and any payment of taxes based on a larger parcel shall be paid by Mortgagor, and Mortgagor shall expeditiously cause a tax subdivision to be made. 8 487519v1 EL185-45 1.11. Compliance with Code. Mortgagor covenants that when completed the improvements to the Mortgaged Property shall comply with all applicable restrictions, conditions, codes, ordinances, regulations and laws of the City of Elk River (the “City”) and other governmental bodies having jurisdiction over the Mortgaged Property, including, without limitation, the Americans with Disabilities Act and those related to environmental protection. Mortgagor has NOT commenced construction of improvements to the Mortgaged Property. 9 487519v1 EL185-45 ARTICLE TWO EVENTS OF DEFAULT Each of the following occurrences shall constitute an Event of Default hereunder: 2.1. Failure to pay. Mortgagor’s failure to pay any amount due under the Entity Guaranty or any other amount required to be paid by Mortgagor hereunder when due. 2.2. Other Performance Failure. The Mortgagor’s or Entity Guarantor’s failure to duly observe or perform any of the other terms, conditions, covenants or agreements required to be observed or performed by Mortgagor hereunder or by Entity Guarantor in the Entity Guaranty and the continuation of such failure for a period of thirty (30) days after Mortgagee gives Mortgagor written notice of such failure. 2.3. Breach of Warranty of Title. Subject to Mortgagor’s right to contest in good faith as set forth in Section 1.4 hereof, the breach of any warranty of title or any other warranty made by Mortgagor hereunder. 2.4. Misrepresentation. The making of any material misstatement in any financial statement or report submitted to Mortgagee by or on behalf of Mortgagor. 2.5. Foreclosure. The institution of a foreclosure or other enforcement proceedings by the holder of any other lien on the Mortgaged Property (without hereby implying Mortgagee’s consent to any mortgage or other lien). 2.6. Sale of Property. The sale, assignment, conveyance, mortgage, encumbrance, lease or transfer of: (i) Mortgagor’s interest in the Mortgaged Property or any part thereof, or any interest therein; or (ii) any transfer in ownership or control of Mortgagor, without the prior written consent of Mortgagee, which consent may be granted or withheld by Mortgagee at its sole discretion. 2.7. Breach of the Mortgages, Other Agreements, etc. Any default or breach under the First Lien Mortgage, any other note, mortgage or other obligation of Mortgagor or Borrower now held or hereafter acquired by Mortgagee or City, or any other failure to comply with the terms and conditions thereof and the continuance thereof beyond any applicable notice and/or cure period contained therein. 10 487519v1 EL185-45 ARTICLE THREE ACCELERATION AND FORECLOSURE; OTHER REMEDIES Upon any Event of Default, Mortgagee may, at its option, exercise one or more of the following rights and remedies (and any other rights and remedies available to it): 3.1. Acceleration. Mortgagee may declare immediately due and payable all unmatured Obligations secured by this Mortgage, and the same shall thereupon be immediately due and payable, without notice or demand. 3.2. UCC Remedies. Mortgagee shall have and may exercise with respect to all fixtures and any personal property included in the Mortgaged Property, all the rights and remedies accorded upon default to a secured party under the Uniform Commercial Code, as in effect in the State of Minnesota. 3.3. Foreclosure; Action or Advertisement. Mortgagee may (and is hereby authorized and empowered to) foreclose this Mortgage by action or advertisement, pursuant to the statutes of the State of Minnesota in such case made and provided, power being expressly granted to sell the Mortgaged Property at public auction and convey the same to the purchaser to the full extent of Mortgagor’s interest and, out of the proceeds arising from such sale, to pay all Obligations secured hereby with interest, and all legal costs and charges of such foreclosure and the maximum attorneys’ fees permitted by law, which costs, charges and fees Mortgagor agrees to pay. Any real estate or interest or estate sold hereunder may be sold in one parcel, as an entirety, or in such parcels and in such manner or order as Mortgagee, in its sole discretion, may elect. In case of any sale of the Mortgaged Property pursuant to any judgment or decree of any court or at public auction or otherwise in connection with the enforcement of any of the terms of this Mortgage, Mortgagee, its successors and assigns, may become the purchaser, and for the purpose of making settlement for or payment of the purchase price, shall be entitled to deliver over and use any sum then due under the Entity Guaranty and any claims for interest accrued and unpaid thereon, together with all other sums, with interest, advanced and unpaid hereunder, and all statutory charges for such foreclosure including maximum attorney’s fees allowed by law in order that there may be credited as paid on the purchase price the sum then due under the Note and all other sums, with interest, advanced and unpaid hereunder, and all charges and expenses of such foreclosure including maximum attorneys’ fees allowed by law. 3.4. Receiver. Mortgagee shall be entitled as a matter of right without notice and without giving bond and without regard to the solvency or insolvency of Mortgagor, or waste of the Mortgaged Property or adequacy of the security of the Mortgaged Property, to apply for the appointment of a receiver, in accordance with the statutes and law made and provided. The receiver shall collect the rents, and all other income of any kind; manage the Mortgaged Property so to prevent waste; execute leases within or beyond the period of receivership, pay all expenses for normal maintenance of the Mortgaged Property and perform the terms of this Mortgage and apply the rents, issues and profits as permitted by Minnesota Statutes, Section 576.25 in the following order to (i) payment of the reasonable fees of said receiver, (ii) application of tenant security deposits as required by Minnesota Statutes Section 504B.178, (iii) payment when due of 11 487519v1 EL185-45 prior or current real estate taxes or special assessments with respect to the Mortgaged Property or, if this Mortgage so requires, to the periodic escrow for the payment thereof, (iv) the payment when due of premiums for insurance of the type required by this Mortgage or, if this Mortgage so requires, to the periodic escrow for the payment thereof; and (v) as further provided in any Assignment of Rents executed by Mortgagor as further security for the Obligations (whether included in this Mortgage or separate instrument), including but not limited to applying the same to the costs and expenses of the receivership, including reasonable attorneys’ fees, to the repayment of the Obligations and to the operation, maintenance, upkeep and repair of the Mortgaged Property, including payment of taxes and payments of premiums of insurance. Mortgagor does hereby irrevocably consent to such appointment. 3.5. Specific Performance. Mortgagee may bring suit for specific performance of any covenant or warranty hereunder. 3.6. Forbearance and Other Rights of Mortgagee. Any delay by Mortgagee in exercising any right or remedy hereunder, or otherwise afforded by law or equity, shall not be a waiver of or preclude the exercise of such right or remedy or any other right or remedy hereunder or at law or in equity. The failure of Mortgagee to exercise any option to accelerate maturity of the Obligations secured by the Mortgage, the forbearance by Mortgagee before or after the exercise of such option, or the withdrawal or abandonment of proceedings provided for by this Mortgage shall not be a waiver of the right to exercise such option or to accelerate the maturity of such Obligations by reason of any past, present or future event which would permit acceleration. The procurement of insurance or the payment of taxes or other liens or charges by Mortgagee shall not be a waiver of Mortgagee’s right to accelerate the maturity of the Obligations. Mortgagee’s receipt of any awards, proceeds or damages shall not operate to cure or waive default by Mortgagor. Mortgagee may at any time, without notice, release any person liable for payment of any Obligations, extend the time or agree to alter the terms of payment of any of the Obligations, accept additional security of any kind, release any plat or map of the Mortgaged Property or the creation of any easement thereon or any covenants restricting use or occupancy thereof, or agree to alter or amend the terms of this Mortgage in any way. No such release, modification, addition or change shall affect the liability of any person other than the person so released, for payment of any Obligations, nor affect the priority and lien status of this Mortgage upon any property not so released. 12 487519v1 EL185-45 ARTICLE FOUR ASSIGNMENT OF RENTS 4.1. Assignment. As security in addition to the lien of this Mortgage upon the Property, Mortgagor hereby grants, transfers and assigns to Mortgagee all of the right, title and interest of Mortgagor in and to all Leases and all rents, income, profits, revenues, royalties, bonuses, rights, accounts, contract rights, general intangibles and benefits (all of which are sometimes hereinafter referred to as “Rents”), now or hereafter accruing or owing by reason of a Lease of any or all of the Property. 4.2. Covenants of Performance. To protect the security of this Assignment, Mortgagor warrants, covenants and agrees: (a) to faithfully abide by, perform and discharge each and every obligation, covenant and agreement under any Leases to be performed by Mortgagor thereunder; to give prompt written notice to Mortgagee of any notice of default on the part of Mortgagor with respect to any Lease received from a tenant thereunder; to enforce or secure short of termination of any Lease the performance of each and every obligation, covenant, condition and agreement of the Leases by the tenants thereunder to be performed; not to borrow against, pledge or assign any of the Rents, or anticipate the Rents; not to waive, excuse, condone or in any manner release or discharge any tenant thereunder of or from the obligations, covenants, conditions and agreements to be performed under the Lease or to permit the tenant to assign its interest in the Lease unless required to do so by the terms of the Lease; not to terminate the Leases or accept a surrender thereof or a discharge of the tenant unless required to do so by the terms of the Lease; not to consent to a subordination of the interest of the tenant thereunder to any party other than Mortgagee and then only if specifically required to do so by Mortgagee; (b) at Mortgagor’s sole cost and expense, to appear in and defend any action or proceeding arising under, growing out of or in any manner connected with the Leases or the obligations, duties or liabilities of Mortgagor and tenants thereunder, and to pay all costs and expenses of Mortgagee, including attorneys’ fees in a reasonable sum, in any such action or proceeding in which Mortgagee may appear or with respect to which it may incur costs; (c) that Mortgagor has the full right and title to assign the Rents; that at the date of this Mortgage there exist no Leases which now or in the future affect the Mortgaged Property which have not been disclosed to Mortgagee in writing; and that there is no outstanding assignment or pledge of the Leases or Rents; and (d) to furnish to Mortgagee, at Mortgagee’s written request, a complete list of all Leases and security deposits made thereunder as to any part of the Mortgaged Property, showing the type of lease, the name of the tenant, the monthly rental, the date to which paid, the term of the Lease, the date of occupancy, and the date of expiration and any and every special premium, concession or inducement granted to the tenant. 13 487519v1 EL185-45 4.3. Assignment Absolute. This Assignment is absolute and is effective immediately. Notwithstanding the foregoing, until an Event of Default, as defined in ARTICLE TWO above, has occurred, Mortgagor may receive, collect and enjoy the Rents. Upon or at any time after an Event of Default has occurred, Mortgagee may at its option, without notice: (a) in the name, place and stead of Mortgagor (i) enter upon, manage and operate the Mortgaged Property, or retain the services of an independent contractor to manage and operate the same, (ii) make, enforce, modify and accept surrender of the Leases, (iii) obtain or evict tenants, demand, collect, sue for, receive and give acquittances for, fix or modify Rents and enforce all rights of Mortgagor under the Leases, and (iv) perform any and all other acts that may be necessary or proper to protect the security of this Assignment; provided always, however, that until the end of any redemption period available to Mortgagor after any foreclosure of this Mortgage Mortgagee shall continue to deal with the Leases on the Property in a reasonable businesslike manner, recognizing and protecting Mortgagor’s continuing rights during such period to retake possession and control of the Mortgaged Property upon paying the appropriate redemption price, and to resume the management of such Leases; (b) give or require Mortgagor to give notice to any and all tenants under the Leases authorizing and directing the tenants to pay all Rents due under the Leases directly to Mortgagee; and (c) apply for, and Mortgagor hereby consents to, the appointment of a receiver of the Mortgaged Property. 4.4. Application of Rents. (a) All Rents collected by Mortgagee, or by a receiver, shall be held and applied by Mortgagee in its reasonable discretion, in accordance with applicable law, including, without limitation to: (i) payment of all reasonable fees of the receiver, if any, approved by the court; (ii) the repayment when due of all tenant security deposits pursuant to the provisions of Minnesota Statutes Section 504B.178; (iii) payment of all delinquent or current real estate taxes and special assessments payable with respect to the Property or, if this Mortgage so requires, to the periodic escrow for the payment thereof; (iv) payment of all premiums then due for the insurance required by the provisions of this Mortgage or, if this Mortgage so requires, to the periodic escrow for the payment thereof; (v) payment of expenses incurred for normal maintenance of the Mortgaged Property. (b) Any amounts remaining after such application shall be applied as follows: (i) if received prior to any foreclosure sale of the Mortgaged Property to Mortgagee for payment of the indebtedness secured by this Mortgage, but no such payment made after acceleration of the indebtedness shall affect such acceleration; and 14 487519v1 EL185-45 (ii) if received during or with respect to a period after a foreclosure sale of the Mortgaged Property: (1) if the purchaser at the foreclosure sale is not Mortgagee, first to Mortgagee to the extent of any deficiency of the sale proceeds to repay the indebtedness secured by this Mortgage, second to the purchaser as a credit to the redemption price, but if the Mortgaged Property is not redeemed, then to the purchaser of the Mortgaged Property; (2) if the purchaser at the foreclosure sale is Mortgagee, first to Mortgagee to the extent of any deficiency of the sale proceeds to repay the indebtedness secured by this Mortgage and the balance to be retained by Mortgagee as a credit to the redemption price, but if the Mortgaged Property is not redeemed, then to Mortgagee, whether or not such deficiency exists. 4.5. Continuing Effect. The rights and powers of Mortgagee under this Assignment and the application of the Rents shall continue and remain in full force and effect both before and after commencement of any action or procedure to foreclose this Mortgage, after any foreclosure sale of Mortgagor’s interest in the Property in connection with the foreclosure of this Mortgage, and until expiration of the period of redemption from any such foreclosure sale, whether or not any deficiency from the unpaid balance of the Obligations exists after such foreclosure sale. 4.6. Mortgagee Not Obligated. Mortgagee shall not be obligated by this Assignment for the control, care, management or repair of the Mortgaged Property, nor for the carrying out of any of the terms and conditions of the Leases; nor shall this Assignment operate to make Mortgagee responsible or liable for any waste committed on the Mortgaged Property by the tenants or any other party, or for any dangerous or defective condition of the Mortgaged Property, or for any violation of Environmental Laws or for any negligence in the management, upkeep, repair or control of the Mortgaged Property resulting in any loss or any injury or death to any person. 4.7. Hold Harmless. Mortgagor shall and does agree to indemnify and to hold Mortgagee harmless of and from any and all liability, loss or damage which it may or might incur under or by reason of this Assignment, and of and from any and all claims and demands whatsoever which may be asserted against it by reason of any alleged obligations or undertakings on its part to perform or discharge any of the terms, covenants or agreements contained in the Leases; provided, however, that such indemnification shall not apply if the same arises out of Leases intentionally breached by Mortgagee which were made by Mortgagor in the ordinary course of managing the Mortgaged Property and prior to the time Mortgagee obtained the right to possess and manage the Mortgaged Property, or if the same arises out of the negligent or willful act of Mortgagee in operating and using the Mortgaged Property. Should Mortgagee incur any such liability, loss or damage under any Lease or by reason of this Assignment, or in the defense of any such claims or demands, the amount thereof, including costs, expenses, and reasonable attorneys’ fees, shall be secured hereby and Mortgagor shall reimburse Mortgagee therefor immediately upon demand. Mortgagee shall give Mortgagor notice of any such claim 15 487519v1 EL185-45 and Assignor shall have the opportunity to defend Mortgagee in connection therewith with counsel reasonably acceptable to Mortgagee; provided Mortgagee’s failure to give such notice and opportunity to defend shall not affect Mortgagor’s obligations under this Section except to the extent Mortgagor is actually prejudiced by such failure. 4.8. Authorization to Tenants. The tenants under any of the Leases are hereby irrevocably authorized and directed to recognize the claims of Mortgagee or its assigns hereunder without investigating the reason for any action taken by Mortgagee, or the validity or the amount of indebtedness owing to Mortgagee, or the existence of any such event of default, or the application of the Rents to be made by Mortgagee. Mortgagor hereby irrevocably directs and authorizes each tenant to pay to Mortgagee all sums due under its Lease and consents and directs that said sums shall be paid to Mortgagee without the necessity for a judicial determination that any such event of default has occurred or that Mortgagee is entitled to exercise its rights hereunder, and to the extent such sums are paid to Mortgagee, Mortgagor agrees that the tenants shall have no further liability to Mortgagor for the same. The sole signature of Mortgagee shall be sufficient for the exercise of any rights under this Assignment and the sole receipt of Mortgagee for any sums received shall be a full discharge and release therefor to the tenants or occupants of the Mortgaged Property. 4.9. Mortgagee Attorney-in-Fact. Mortgagor hereby irrevocably appoints Mortgagee as its agent and attorney in fact, which appointment is coupled with an interest, to exercise any rights or remedies hereunder and to execute and deliver during the term of this Assignment such instruments as Mortgagee may deem necessary to make this Assignment and any further assignment effective. 4.10. Mortgagee Not in Possession. Nothing herein contained and no actions taken pursuant to this Assignment shall be construed as constituting Mortgagee a “Mortgagee in Possession.” 16 487519v1 EL185-45 ARTICLE FIVE CONDEMNATION 5.1. Notice. Mortgagor will give Mortgagee prompt notice of any action, actual or threatened, in condemnation or eminent domain, direct or inverse. 5.2. Awards. Subject to any obligations under the First Lien Mortgage, which has priority over this Mortgage, Mortgagor hereby assigns, transfers, and sets over to Mortgagee the entire proceeds of any award or payment which becomes payable by reason of any taking of or damage to the Mortgaged Property, or any part or appurtenance thereof, either temporarily or permanently, in or by condemnation or other eminent domain proceedings or by reason of sale under threat thereof, or in anticipation of the exercise of the right of condemnation or other eminent domain proceedings. Mortgagor will file or prosecute in good faith and with due diligence what would otherwise be its claim in any such award or payment and cause the same to be collected and paid over to Mortgagee, and Mortgagor irrevocably authorizes and empowers Mortgagee, which power is coupled with an interest and is irrevocable, in the name of Mortgagor or otherwise, in the event that Mortgagor fails to do so, to file and prosecute any such claim and to collect, receipt for and retain the same. The proceeds of the award or payment, after deducting all reasonable costs, attorneys’ fees and other expenses which may have been incurred by Mortgagee in collection thereof, at the sole discretion of Mortgagee, may be released to Mortgagor, applied to restoration of the Mortgaged Property or applied to the payment of any part of the Obligations, in such order of application as Mortgagee may determine. If proceeds are made available to be applied to restoration, they shall be held and disbursed in accordance with Paragraph 1.6(d) hereof. 17 487519v1 EL185-45 ARTICLE SIX UNIFORM COMMERCIAL CODE 6.1. Security Interest. This Mortgage shall constitute a security agreement as defined in the Uniform Commercial Code with respect to, and Mortgagor hereby grants Mortgagee a security interest in, all of fixtures and any personal property included in the Mortgaged Property and substitutions therefor and proceeds thereof. Mortgagor hereby authorizes Mortgagee to file one or more financing statements, covering such fixtures and personal property (in a form satisfactory to Mortgagee) which Mortgagee may reasonably consider necessary or appropriate to perfect its security interest. Mortgagor also authorizes Mortgagee to file amendments to financing statements, and terminations of financing statements filed by other secured parties, all with respect to all fixtures and personal property included in the Mortgaged Property, in such form and substance as Mortgagee, in its reasonable discretion, may determine. Mortgagor will pay to Mortgagee, on demand, the amount of any and all costs and expenses (including reasonable attorneys’ fees and legal expenses) paid or incurred by Mortgagee in connection with the exercise of any right or remedy referred to in this Section. In any instance where Mortgagor in its sound discretion determines that any item subject to a security interest under this Mortgage has become: (i) inadequate, obsolete, worn out, or (ii) unsuitable, undesirable or unnecessary for the operation of the Mortgaged Property, Mortgagor may, at its expense, remove and dispose of it and substitute and install other items not necessarily having the same function, provided, that such removal and substitution shall not impair the operating utility and unity of the Mortgaged Property. With respect to items which are a part of the Mortgaged Property, all items substituted for such items shall become a part of the Mortgaged Property and subject to the lien of this Mortgage. Any amounts received or allowed Mortgagor upon the sale or other disposition of the removed items of property shall be applied against the cost of acquisition and installation of the substituted items. Nothing herein contained shall be construed to prevent any tenant or subtenant from removing from the Mortgaged Property trade fixtures, furniture and equipment installed by it and removable by tenant under its terms of any one or more of the Leases, on the condition, however, that Mortgagor shall assure the repair of any and all damages to the Mortgaged Property resulting from or caused by the removal thereof. Mortgagee acknowledges that no items of personal property are included in the Mortgaged Property. 6.2. Fixture Filing. From the date of its recording, this Mortgage shall be effective as a financing statement with respect to all goods constituting part of the Mortgaged Property which are or are to become fixtures related to the real estate described herein. For this purpose, the following information is set forth: (a) Name and Address of Mortgagor: th 9775 158 Circle, NW Elk River, MN 55330 Attention: __________ 18 487519v1 EL185-45 (b) Name and address of Secured Party: Economic Development Authority of the City of Elk River 13065 Orono Parkway Elk River, MN 55330 Attention: Director of Economic Development (c) This document covers goods which are or are to become fixtures. (d) The real estate to which such fixtures are or are to be attached is that described in Exhibit A attached hereto. 19 487519v1 EL185-45 ARTICLE SEVEN MISCELLANEOUS 7.1. Mortgagee’s Remedies Cumulative. All remedies of Mortgagee are distinct and cumulative to any other right or remedy under this Mortgage or afforded by law or equity, and may be exercised concurrently or independently, as often as the occasion therefore arises. 7.2. Successors and Assigns Bound; Captions. The covenants and agreements herein contained shall bind, and the rights hereunder shall inure to, the respective heirs, legal representatives, successors and assigns of Mortgagee and Mortgagor. The captions and headings of the Sections of this Mortgage are for convenience only and are not to be used to interpret or define the provisions hereof. 7.3. Notices. Any notice from Mortgagee to Mortgagor under this Mortgage shall be deemed to have been given by Mortgagee and received by Mortgagor, when delivered personally to an officer of Mortgagor or three (3) days after the date it is mailed by certified mail addressed as follows: Apex Design Embroidery, Inc. th 9775 158 Circle, NW Elk River, MN 55330 Attention: __________ 7.4. Governing Law; Severability. This Mortgage shall be governed by the laws of the State of Minnesota. In the event that any provision or clause of this Mortgage conflicts with applicable law, such conflict shall not affect other provisions of this Mortgage which can be given effect without conflicting provisions and to this end the provisions of this Mortgage are declared to be severable. 7.5. Counterparts. This Mortgage may be executed in any number of counterparts, each of which shall be an original but all of which together shall constitute one instrument. 7.6. Waiver of Appraisement, Homestead, Marshaling. Mortgagor hereby waives the benefit of any homestead, appraisement, evaluation, stay and extension laws now or hereinafter in force. Mortgagor hereby waives any rights available with respect to marshaling of assets so as to require the separate sales of any portion of the Mortgaged Property or to require Mortgagee to exhaust its remedies against a specific portion of the Mortgaged Property before proceeding against the other. 7.7. Subsequent Agreements. Any agreement hereafter made by Mortgagor and Mortgagee pursuant to this Mortgage shall be superior to the rights of the holder of any intervening lien or encumbrance. \[Signature Page follows\] 20 487519v1 EL185-45 Signature Page to Mortgage IN WITNESS WHEREOF, Mortgagor has caused this Mortgage to be duly executed as of the day and year first written. APEX EMBROIDERY DESIGN, INC., a Minnesota corporation By: Its: ___________________________ By: Its: ___________________________ STATE OF MINNESOTA ) ) ss. COUNTY OF ________ ) The foregoing instrument was acknowledged before me on ______________, 2016, by __________ and _____________, __________ and ___________, respectively, of Apex Embroidery Design, Inc., a Minnesota corporation, on behalf of the corporation. Notary Public My Commission Expires: This Instrument was drafted by: Kennedy & Graven, Chartered (JSB) 470 U.S. Bank Plaza 200 South Sixth Street Minneapolis, Minnesota 55402 Telephone: (612) 337-9300 S-1 487519v1 EL185-45 EXHIBIT A Legal Description Parcel Identification Number 758110125, Lot 5, Block 1, Renner Fourth Addition, Sherburne County, Minnesota B-1 487519v1 EL185-45 EXHIBIT B Permitted Encumbrances B-1 487519v1 EL185-45 SECURITY AGREEMENT (Forgivable Loan Program) This SECURITY AGREEMENT (“Agreement”) is made to be effective as of October ____, 2016, by APEX EMBROIDERY & DESIGN, INC., a Minnesota corporation (“Debtor”) and THE ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF ELK RIVER (the “Secured Party”). AGREEMENT In consideration of the above recitals, and the promises set forth in this Agreement, the parties agree as follows: 1. OBLIGATIONS. “Obligations” means collectively each debt, liability and obligation of every type and nature which Debtor may now or at any time hereafter owe to Secured Party (including without limitation the obligations created under the loan agreement (the “Loan Agreement”) and the promissory note of the Debtor to Secured Party of even date herewith and all amendments, replacements, restatements, and substitutions therefore), whether now existing or hereafter created or arising, and whether direct or indirect, due or to become due, absolute or contingent, and the repayment or performance of any of the foregoing if any such payment or performance is at any time avoided, rescinded, set aside, or recovered from or repaid by Secured Party, in whole or in part, in any bankruptcy, insolvency, or similar proceeding instituted by or against Debtor or any guarantor of any Obligation, or otherwise, including but not limited to all principal, interest, fees, expenses and other charges. 2. COLLATERAL. “Collateral” means collectively all of the following property of Debtor, whether now owned or hereafter acquired and wherever located: (a) equipment specified on the attached Exhibit A; (b) accessions, additions and improvements to, replacements of and substitutions for any of the foregoing; (c) all products and proceeds of any of the foregoing; and (d) books, records and data in any form relating to any of the foregoing. 3. SECURITY INTEREST. Debtor grants to Secured Party a security interest (“Security Interest”) in the Collateral to secure the payment and performance of the Obligations. The Security Interest continues in effect until this Agreement is terminated in writing by Secured Party. 4. REPRESENTATIONS, WARRANTIES AND COVENANTS. Debtor represents, warrants and agrees that: 4.1. Principal Office/Residence. Debtor’s chief executive office/residence is located at the address specified on the signature pages to this Agreement. Debtor will give Secured Party written notice prior to any change in the location of Debtor’s principal office/residence. 1 488002v1 EL185-45 4.2. Organization; Authority. Debtor is a limited liability company, duly organized, existing and in good standing under the laws of the state of its organization and has full power and authority to enter into this Agreement. Debtor’s state of organization/residence is Minnesota and its exact legal name is as set forth on the signature page to this Agreement. Debtor will not change its state of organization, form of organization or name without Secured Party's prior written consent. 4.3. Perfection of Security Interest. Debtor will execute and deliver, and irrevocably appoints Secured Party (which appointment is coupled with an interest) Debtor’s attorney-in-fact to execute and deliver in Debtor’s name, all financing statements (including, but not limited to, amendments, terminations and terminations of other security interests in any of the Collateral), control agreements and other agreements which Secured Party may at any time reasonably request in order to secure, protect, perfect, collect or enforce the Security Interest. Debtor shall, at any time and from time to time, take such steps as Secured Party may reasonably request for Secured Party: (i) to obtain an acknowledgement, in form and substance reasonably satisfactory to Secured Party, of any bailee having possession of any of the Collateral that such bailee holds such Collateral for Secured Party; (ii) to obtain “control” of any investment property, deposit accounts, letter-of-credit rights or electronic chattel paper (as such terms are defined in the UCC, as hereinafter defined), with any agreements establishing control to be in form and substance reasonably satisfactory to Secured Party; and (iii) otherwise to insure the continued perfection and priority of the Security Interest in any of the Collateral and the preservation of the rights of Secured Party therein. 4.4. Enforceability of Collateral. To the extent the Collateral consists of accounts, instruments, documents, chattel paper, letter-of-credit rights, letters of credit or general intangibles, the Collateral is enforceable in accordance with its terms, is genuine, complies with applicable laws concerning form, content and manner of preparation and execution, and all persons appearing to be obligated on the Collateral have authority and capacity to contract and are in fact obligated as they appear to be on the Collateral. 4.5. Title to Collateral. Debtor holds, or will hold at the time Debtor acquires an interest in after acquired Collateral, good and marketable title to the Collateral free of all security interests and encumbrances except for the prior security interest of Lender pursuant to the Microloan loan facility, the Security Interest and the superior security interests of the Bank of Elk River (to the extent that Debtor secures financing therefrom on or before the one (1) year anniversary hereof) and (iii) Lender, pursuant to a separate loan facility. Debtor will keep the Collateral free of all security interests and encumbrances except for the interest of the Microloan loan facility, the Security Interest and the other security interests referenced in this Section 4.5. Debtor will defend Secured Party's rights in the 2 488002v1 EL185-45 Collateral against the claims and demands of all other persons. 4.6. Collateral Location. Debtor will keep all tangible Collateral at Debtor’s principal office. 4.7. Collateral Use. Debtor will use the Collateral only for business purposes. Debtor will not use or keep any Collateral for any unlawful purpose or in violation of any federal, state or local law, statute or ordinance. 4.8. Maintenance of Collateral. Debtor will maintain all tangible Collateral in good condition and repair. Debtor will not commit or permit damage to or destruction of any of the Collateral. Debtor will give Secured Party prompt written notice of any material loss of or damage to any tangible Collateral and of any other happening or event that materially affects the existence, value or amount of the Collateral. 4.9. Disposition of Collateral. Debtor will not sell or otherwise dispose of any Collateral or any interest in any Collateral without the prior written consent of Secured Party, except that until the occurrence of an Event of Default (as defined in Section 5 below), Debtor may sell any inventory constituting Collateral in the ordinary course of Debtor's business. 4.10. Taxes, Assessments and Liens. Debtor will promptly pay all taxes and other governmental charges levied or assessed upon or against any Collateral. 4.11. Records; Access. Debtor will keep accurate and complete records pertaining to the Collateral and to Debtor’s business and financial condition and will submit to Secured Party all reports regarding the Collateral and Debtor’s business and financial condition as and when Secured Party may reasonably request. During normal business hours, Debtor will permit Secured Party and its representatives to examine or inspect any Collateral, wherever located, and to examine, inspect and copy Debtor's books and records relating to the Collateral and Debtor’s business and financial condition. 4.12. Insurance. Debtor will keep all tangible Collateral insured against risks of fire (including so-called extended coverage), theft and other risks and in such amounts as Secured Party may reasonably request, with any loss payable to Secured Party to the extent of its interest. Debtor assigns to Secured Party all money due or to become due with respect to, and all other rights of Debtor with respect to, all insurance concerning the Collateral and Debtor directs the issuer of any such insurance to pay all such money directly to Secured Party. 4.13. Collection Costs. Debtor will reimburse Secured Party on demand for all costs of collection of any of the Obligations and all other expenses incurred by Secured Party in connection with the perfection, protection, defense or enforcement of the Security Interest and this Agreement, including all reasonable attorneys' fees 3 488002v1 EL185-45 incurred by Secured Party whether or not any litigation or bankruptcy or insolvency proceeding is commenced. 4.14. Financing Statements. Debtor authorizes Secured Party to file one or more financing or continuation statements, and amendments thereto, relative to all or any part of the Collateral without Debtor’s signature where permitted by law, in each case in such form and substance as Secured Party may determine. Debtor shall pay all filing, registration and recording fees and any taxes, duties, imports, assessments and charges arising out of or in connection with the execution and delivery of this Agreement, any agreement supplemental hereto, any financing statements, and any instruments of further assurance. 5. EVENTS OF DEFAULT. Each of the following is an “Event of Default” under this Agreement: (a) Debtor fails to pay any of the Obligations when due and any applicable grace period lapses without cure by Debtor; (b) Debtor fails to timely perform any other Obligation and any applicable grace period lapses without cure by Debtor; (c) any representation made by Debtor in this Agreement or in any financial statement or report submitted to Secured Party proves to have been materially false or misleading when made; (d) Debtor ceases to conduct its business; (e) Debtor is or becomes insolvent, however defined; (f) Debtor voluntarily files, or has filed against it involuntarily, a petition under the United States Bankruptcy Code; or (g) if Debtor is dissolved or liquidated. 6. REMEDIES UPON EVENT OF DEFAULT. Upon the occurrence of an Event of Default and at any time thereafter, Secured Party may exercise one or more of the following rights and remedies: (a) declare any or all unmatured Obligations to be immediately due and payable without presentment or any other notice or demand and immediately enforce payment of any or all of the Obligations; (b) require Debtor to make the Collateral available to Secured Party at a place to be designated by Secured Party; (c) exercise and enforce any rights or remedies available upon default to a secured party under the Uniform Commercial Code as amended from time to time (“UCC”), and, if notice to Debtor of the intended disposition of Collateral or any other intended action is required by law, such notice shall be commercially reasonable if given at least ten (10) calendar days prior to the intended disposition or other action; and (d) exercise and enforce any other rights or remedies available to Secured Party by law or agreement against the Collateral, Debtor, or any other person or property. Secured Party’s duty of care with respect to Collateral in its possession will be fulfilled if Secured Party exercises reasonable care in physically safekeeping the Collateral or, in the case of Collateral in the possession of a bailee or other third person, exercises reasonable care in the selection of the bailee or other third person. Mere delay or failure to act will not preclude the exercise or enforcement of any of Secured Party’s rights or remedies. All rights and remedies of Secured Party are cumulative and may be exercised singularly or concurrently, at Secured Party’s option. 4 488002v1 EL185-45 7. MISCELLANEOUS. The following miscellaneous provisions are a part of this Agreement: 7.1. Definitions. Terms not otherwise defined in this Agreement shall have the meanings ascribed to them, if any, under the UCC and such meanings shall automatically change at the time that any amendment to the UCC, which changes such meanings, shall become effective. 7.2. Notices. All notices under this Agreement must be in writing and will be deemed given when delivered or placed in the United States mail, registered or certified, postage prepaid, addressed to the respective party at the respective address set forth below its signature on the signature page to this Agreement. Any party may change its address for notices under this Agreement by giving written notice to the other parties. 7.3. Amendments/Waivers. This Agreement may be waived, amended, modified or terminated and the Security Interest may be released only in a writing signed by Secured Party. Any waiver signed by Secured Party will be effective only in the specific instance and for the specific purpose given. 7.4. Applicable Law. This Agreement is governed by the laws of the State of Minnesota without regard to the conflict of law principles. If any provision of this Agreement is held unlawful or unenforceable in any respect, such illegality or unenforceability will not affect other provisions or applications that can be given effect and this Agreement will be construed and enforced as if the unlawful or unenforceable provision or application had never been contained in or prescribed by this Agreement. 7.5. Caption Headings. Caption headings in this Agreement are for convenience purposes only and are not to be used to interpret or define the provisions of this Agreement. 7.6. Integration. This Agreement embodies the entire agreement and understanding among the parties relative to subject matter hereof and supersedes all prior agreements and understandings relating to such subject matter. 7.7. Successors and Assigns. This Agreement is binding upon and will inure to the benefit of the parties and their successors and assigns. 7.8. Counterparts. This Agreement may be executed in several counterparts, each of which will be an original, and all of which will constitute one and the same instrument. 5 488002v1 EL185-45 IN WITNESS WHEREOF, the parties have executed this Agreement as of the date first written above. DEBTOR: SECURED PARTY: APEX EMBROIDERY DESIGN, INC., ECONOMIC DEVELOPMENT a Minnesota corporation AUTHORITY OF THE CITY OF ELK RIVER By: Its:_________________________________ By: Address: Its: th 9775 158 Circle NW Elk River, MN 55330 By: Its: Address: 13065 Orono Parkway Elk River, MN 55330 6 488002v1 EL185-45 EXHIBIT A List of Equipment All of the following property of Debtor, whether now owned or hereafter acquired and wherever located: (a) equipment specified below; (b) accessions, additions and improvements to, replacements of, and substitutions for any of the foregoing; (c) all products and proceeds of any of the foregoing; and (d) books, records and data in any form relating to any of the foregoing. \[specific items of Equipment to be inserted\] A-1 488002v1 EL185-45 PROMISSORY NOTE (Forgivable Loan) October __, 2016 Amount: $200,000.00 Interest: 3.00% Maturity: To Be Determined FOR VALUE RECEIVED, the undersigned, APEX EMBROIDERY DESIGN, INC., a Minnesota corporation (“Borrower”), promises to pay to the order of the ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF ELK RIVER, a public body corporate and politic of the State of Minnesota (“Lender”), at 13065 Orono Parkway, Elk River, Minnesota 55330, or such other place as the Lender or any other holder of this Note may designate in writing, on or before the Maturity Date (as defined below), the principal sum of Two Hundred Thousand Hundred and 00/100 Dollars ($200,000.00), together with interest on any and all amounts remaining unpaid thereon from time to time from the date hereof (computed on the basis of actual days elapsed in a year of 360 days) at a fixed interest rate of three percent (3%) per annum. This Note is made pursuant to a Loan Agreement, between Borrower and Lender, of even date herewith (“Loan Agreement”). All capitalized terms which are not otherwise defined herein shall have the meanings set forth in the Loan Agreement. This Note is secured by, among other things, the Mortgage by SBH Properties, LLC (the “Entity Guarantor”) in favor of Lender, the Security Agreement by the Borrower to the Lender, the Personal Guaranty made by Brian Hill, and that certain Entity Guaranty made by the Entity Guarantor, all of which are made to Lender of even date herewith (collectively, the “Security Documents”). All of the terms and conditions contained in the Security Documents which are to be kept and performed by Borrower are hereby made a part of this Note to the same extent and with the same force and effect as if they were fully set forth herein; and Borrower covenants and agrees to keep and perform them, or cause them to be kept and performed, strictly in accordance with their terms. This Note is made pursuant to Lender’s Forgivable Loan program. On the Determination Date (as defined in the Loan Agreement), Lender will make a determination as to whether Borrower has fully and timely complied with the requirements of the program. If Borrower has done so, Lender will forgive the entire principal balance of the Note, pursuant to the terms of the Loan Agreement as of the Determination Date. If Lender determines that Borrower has failed to timely and fully comply with the terms of the program, Borrower will be required to begin making monthly installment payments of principal and interest due hereunder, commencing on the Conversion Date (as defined in the Loan Agreement), which payments shall continue on the first (1st) day of each and every month thereafter until the 5th anniversary of the Conversion Date (the “Maturity Date”), when all outstanding principal and accrued but unpaid interest shall be payable in full. All unpaid interest which has accrued to the Conversion Date shall be capitalized into principal and the principal and interest payments under this Note shall be calculated based upon a 5 year term and a 20 year amortization, as of the Conversion Date. 487518v2 EL185-45 Lender shall use commercially reasonable efforts to inform Borrower of its monthly installment payment prior to the Conversion Date; provided that failure to do so shall not be a Lender default or extend the time for payment. To the extent that there is any conflict between the Loan Agreement and this paragraph, the terms of the Loan Agreement shall control. If the Lender, or any other holder of this note, has not received the full amount of any monthly installment provided for in this note, by the end of 7 calendar days after the date it is due, Borrower shall pay a late charge fee to the Lender, or any other holder of this note. The amount of the late charge fee shall be 8.00% of the overdue monthly installment. The Borrower shall pay this late charge fee on demand, however, collection of the late charge fee shall not be deemed a waiver of the Lender’s right to declare an Event of Default and exercise its rights and remedies as provided for in the Loan Agreement and the Security Documents. Each monthly installment and other payments made under this note shall be applied as follows: (i) first, to be applied against and pay interest which has accrued and remains unpaid on the date the payment is received; then (ii) to be applied against and pay unpaid late charges and any other charges, including attorneys' fees and protective advances; and then (iii) all remaining amounts, if any, shall be applied against and reduce the then outstanding principal balance of this note. If an Event of Default shall occur hereunder or under the Loan Agreement or the Security Documents and any cure period provided for in the Loan Agreement or the Security Documents has expired, the Borrower agrees to pay a default rate of interest equal to ten percent (10.00%) per annum as the applicable interest rate of this note, and the entire principal amount outstanding, accrued interest and any other charges due hereon shall at once become due and payable at the option of the Lender or the holder hereof. Any failure of the Lender to exercise its right to increase the interest rate by the default rate of interest set forth above or its option to accelerate this note at any time shall not constitute a waiver of the right to exercise the same right to increase the interest rate or accelerate at any subsequent time. Notwithstanding anything contained herein to the contrary, the default rate of interest hereon shall never exceed the highest rate permitted by law. The Borrower may prepay the principal under this note at any time and from time to time, in whole or in part, without premium or penalty. No partial prepayment shall postpone the due date of any monthly installment or reduce the amount of any such monthly installment unless the Lender agrees otherwise in writing. All sums payable to the Lender under this Note shall be paid in immediately available funds. The Borrower promises to pay all costs in connection with the enforcement of this Note, including but not limited to, those costs, expenses and attorneys’ fees of Lender whether or not suit is filed with respect thereto and whether or not such cost or expense is paid or incurred or to be paid or incurred prior to or after the entry of judgment or for the pursuance of, or defense of, any litigation, appellate, bankruptcy or insolvency proceeding. 2 487518v2 EL185-45 Presentment, notice of dishonor and protest are hereby waived by all makers, sureties, guarantors and endorsers hereof. This Note shall be binding upon Borrower, its successors and assigns. The remedies of Lender, as provided herein and in the Loan Agreement and the Security Documents, shall be cumulative and concurrent and may be pursued singly, successively or together, at the sole discretion of Lender, and may be exercised as often as occasion therefor shall occur; and the failure to exercise any such right or remedy shall in no event be construed as a waiver or release thereof. Time is of the essence hereof. This Note shall be governed by and be construed under the laws of the State of Minnesota, without regard to principles of conflicts of law. \[Signature Page Follows\] 3 487518v2 EL185-45 IN WITNESS WHEREOF, the undersigned has caused this Note to be effective as of the day and year first above written. APEX EMBROIDERY DESIGN, INC. a Minnesota corporation By: Its: ___________________________ By: Its: ___________________________ S-1 487518v2 EL185-45