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HomeMy WebLinkAbout1/2/2003 - STAFF REPORTS (18) l ,r r t pedal Meeting Monday, December 30, 2002 ► 9:30 a.m. T Room 119 (at CVAG) ► 73-710 Fred Waring Drive 4 Palm Desert, CA 92260 ► NOTE: IN COMPLIANCE WITH THE AMERICANS WITH DISABILITIES ACT, IF a YOU NEED SPECIAL ASSISTANCE TO PARTICIPATE IN THIS MEETING, PLEASE ► CONTACT SUNLINE AT (760) 343-3456. NOTIFICATION 48 HOURS PRIOR A ► TO THE MEETING WILL ENABLE SUNLINE TO MAKE REASONABLE ACCOMMODATION TO ENSURE ACCESSIBILITY TO THIS MEETING. ► i a THE CHAIRMAN OF THE BOARD HAS CALLED FOR A SPECIAL MEETING OF ► 1 THE BOARD OF DIRECTORS OF SUNLINE TRANSIT AGENCY. a I The Chair re ►quests that all cellular phones � and beepers be either turned off or set on silent mode for the duration j of the Board Meeting . a AGENDA TOPICS RECOMMENDATION ► 1 a I 1. Call to Order ' by Chairman Matt Weyuker No. 1 a ► 2. Roll Call i 3. LNG Liquification Plant ACTION 1 4. Adjourn p IFh:\pctran\brdagend\dec02\TranAgenSpea.doc IF lie f,I - ►/ll ► SunLine Transit Agency DATE: December 30, 2002 ACTION TO: Board of Directors FROM: General Manager & CEO RE: LNG Liquification Plant Recommendation Recommend that the Board of Directors approve SunLine's commitment to a $6,000,000 guaranteed lease financing arrangement for the construction of an LNG liquification plant of which SunLine will be owner/partner with ENRG. Background At the October 23, 2002 Board Meeting, the Board of Directors instructed staff to explore the feasibility of locating an LNG liquification plant on the land immediately north of SunLine's current operation, and report those findings to the Special Projects Committee. The Special Projects Committee (Percy Byrd, Matt Weyuker, Dick Kelly & Roy Wilson) met on December 20, 2002 and heard a presentation from all of the prospective principals for this project. At the conclusion of the meeting, the members of the Committee asked staff to retain an independent financial consultant to provide a pro forma on the project, and to prepare for this Special Board Meeting at which the project presentation will be made to the entire Board. Fiscal Implications $6,000,000 debt service for construction and equipment purchase for the plant, and in return, SunLine will receive a guarantee of $300,000 annually and 20% of all profits in excess of $2,000,000. In addition, SunLine will provide the fuel delivery services for this plant and net $180,000 for such services. ichard Cromwell III hApctran\b rdagendtdec02\spcLNG t t �.� UnliU Taken 'Public/-Prnwate Partne o' New Lievel With LNG d Pr«rfrdro lunl.tnty4eGdit 0lneeou � IMem6erx00x , - fy' E�/7iG Siin(me Sunl-ine Issues • Inability to grow the system ~y Current funding prospects not encouraging £ _ ENRG presents a way to protect \ ,, our current service level E,'RG Sunl�e Plant Overview • Plant slu 50,000 gpd Big enough to be sut ngal Small enough lu ease permitting and financing a!� • Proven equipment supplier(Cosmodyne) v and contractor(ARB) • Technology: simple,safe,proven • Feedstock: dean,reliable natural gas LNG Market 12-30-02 1 E,'RG SfmGne LNG Infrastructure • FUNla dapnW at aOe ppa TraeppM b elan '.I Fu1�a�war9�+lM - lmv Iea—�mm�to C NG • LNG is ataad ri-260 F Tniu115,000q vnssns • V� WG.b vapmuJ b CNG • LNG is not OdwvW nee W OeYcds%e4F9 tla1K�vq MrL �?iaU • LorparGbean Parmilpn9 Pmcaas Lod Fn McNeh pawaey hm rn.w xM LNG eim CNG E,77GunGne LNG Characteristics • 96+%methane for transportation • Stored as liquid at-260 F and 80 to 100 psi • Delivered in 10,000 gallon tankers :0 E'RG un[me ENRG and SunLine • ENRG and SunLine are proven partners to tackle this opportunity • ENRG•s aggressive marketing strategy will ensure market shah • Ability to use each others strengths to further the move to non-petroleum based fuels SunLine•.Pudic agency a�proven leadership ENRG:Caplal resources and marketing LNG Market 12-30-02 2 Public Private Partnership • ENRG: Project developer,operator,marketer • SunLine: Plant owner,plant grooming and grant ��,'�' '�' 7 funding • ENRG or manage the project: Pay for gas supply.paver,maintenance and mantel the yC�/`yK•�/�� �^•� product • 20 year,exclusive management and marketing agnenrent confers all operating responsibility and right to product on ENRG EAYAW vun[�ne Our History with E'RG suelr e The Partnership • 1992 — Clean Across America 1995 — DART Meeting in Texas • 1997 — ENRG bought SOCal Stations Sunu.'a n.ml Pal ms.beon.indud.d • 1998 — Awarded RFP for"SStation Program" • 1998 — Recognized as 1st Public Private Partnership with FTA for Fueling Infastructure LNG Market 12-30-02 3 Stations Developed 1998 -} u Vj • Desert Hot Springs with Mission Springs Water District C� • Palm Springs Airport • Cathedral City with City of Cathedral City and Arco • Palm Desert with Waste Management • Indio with SunLine Clean Air Center • Yucca Valley Stations Developed 2001 LNG Station,Thousand Palms 2002 Progress Continues... 1 • Lacked in Fuel Prica for SunLine • Tren Fuel Truck for SOC.1 • Station Upgrade at Cathedral City • Station Upgrade at Indio • Station Upgrade at Palm Springs Airport • Hydrogen Collaboration • Increased Cost Sham for Maintenance EATRKi 2003 Progress Continues • Palm Springs Airport—New Station • Revenue Sharing • LNG Liquitication Plant LNG Market 12-30-02 4 E,'/71G �n[ine Southwest LNG Market Y 1.C+CtC lam.i t v`O'I:vV N.2 Demand for LNG Is gmwingl • Primary Drivers FCMD Fleet Ruler 1193(o-aW,tmdcr)ana 1196(madlumnneavy awry pudic nears) Chas ma tr'atenaUve fuel in fianctvsa'reaments LNGsupplyl rwtlneressingtomeetdemand GReO Soltl on a firstcome—first sera psis wiM 1lelikes raking Mionry • Transit agenclas and refine Wllection companies roprasent fine malatly of Ohs market at this time Expect future 9mwdtin Me IlnN Wsoar, E,'/7G Suntme Market MFa's'A LNG Producfion. N � ) r, .. en twlner+.w.r4+n, E,'/dG u�l►n California LNG Market,Supply&Production Fw 2003—expel LNG de—d In CoOdun.an i M..a raad�150,000 gaMns 0^r day,a Gudng Nw hem Califorrva A TTppock plantPmdN up to)0,000 gN for v.h,do use (I.-b tauy 96,0(10 Wd) p oeek plant proc.s up W 40,o0o gallons per day for eM1 tlelsta iwY use(IPaI ca a y.66,000 gpd) BP Palnbr cvi protlm VP to 15,000 gPd for veldde/slaboruary ma'ket([oal .paoy,95,000 go) Fuoi from WM,urs Ignacio ran wudura up 10 20.00010 forts ono vehi slstahunary melost(total rapaaty,26,000 gpd) • SouMwoM LNG Pm cn avaiade,145,000 god E—ir oI*6MM1vd epµy LNG Market 12-30-02 5 Ei'RG SunGee LNG Shortage is Pending • 2003 Snuthwesl LNG dd ",150,000 gpd • 2003 Tmnspatabon Supply.145,"gpd • 2004 shortage wIl be at leaf 55,0009pd sro�...ea,n loan=u,paaspa 300 rww trre[W,rs=2D,000pGa 1W rcw MOLrU PtfCTnHn=],UN pp Sonµ PXv�I,WTnW=S.0009ptl • 2005shortagevAlbe2ddition2l50,000gpdover2004 • 2006shartagecaddmatli10g000gpdover2005 Sq rnk4W1ING: l,h -wpubbftftl i wawvheni.wAwrrn • Nwl addN 3I LNG supply in Southwest Market EA'RG SUM 9 LNG Production VS Demand .m SW LNG Supply 3 Demand,(000)gpd �• ..{ry:'n;�an.,2�;Y,fT =" i.` =;i- Y¢f?' a�+�:F'�:; 9 LNG Market 12-30-02 6 EI'RIGnlmn LNG Shortage is Pending 2003 Southwest LNG darn M,150,000 gpd 2003 Transportation Supply,145,000 gpd • 200 shortage MI be at least 55,000 gpd Spg ew+tr..h m.a=35,roogpJ 3N mrt IIL=30.0.V91A 1 W My MD 61D PticTvh=2CW ON 50,rM GeV HOTntlo=5,0[e WF • 2D05 shortage will be adddlDnal 50,000 gpd over 2003 • 2000 shortage mold reach 100,000 gpd over 2D05 Sliabpe neYplH i tNG Imuel L.buN -tTM'P�irY eielYmi.l W MtuXlnf.nllM yo-re • Need addNonal LNG supply w Southwest Markel EiTRG Sunllne LNG Production VS Demand i E'RG SunC nc SW LNG Supply 3 Demand,(000)gpd VIP- 9111.-1 n� a LNG Market 12-30-02 6 z \ « ` L / d\ » :_. i ° 2 � � \ « . . , �» \ __Transit,Thousand wma �$ LNG Market ,zo2 7 In Order to Quality for Municipal Financing • SunLlnahowmrof de plyd ` �( —�'� w / • The LNG product B used by SunLlm and excess d to Drier munkl Vtax exampt users $ The Plan Suni-ine will dellvr product and malntaln"Wwy fleet • ENRG provides managwnent for devolopment and madmting d LNG product viaa2g year managa tagreement • Secures lonplemr fuel supply for SunLlw • Secures long-brtn revenue stream for SunUm • Reinforces Surd-k s leadxshlp role In alt..&.energy ARM.- Management and Operating Agreement • 20 year exclusive management and operating agreement • ENRG sells all product,sets price,enters contracts on behalf of plant • ENRG Invoices and collects • ENRG pays all costs of gas supply,electricity, maintenance,delivery out of proceeds ' Municipal Lease Offers Reduced Issuance Cost • Leas expensive than municipal frond offering • Simplified agmment • Shorter taneframe to finalize • Escrow account to disburse funds during construction period • Payments deferred until plant becomes operational Option of counsel required .a LNG Market 12-30-02 8 E;RG Sdn[me Advantages to SunLine • Limited financial risk secured by quality equipment in a growing market • Proven partners and suppliers • Generates a significant rrew source of operating Income • Creates a new level of public private partnership that is a model furolhers EiTAG ENRG • Invests$3.5 million In storage and loading facilities • Lowers plant finance cost and Improves �•'s^/T,V`/�(.V•y� competitiveness • Enables responsiveness to marketconditions • Restricts most product sale to public entities EAYRG Summary of Financing • SunLine finances$6 million,municipal lsase,' 10 years,!-5h. Sunline guarantees the debt � ,� G • ENRG provides$3.5 million cash to proiect • Air district provides grant assumed at$1.5 million �t,��•�.. .. ,w a. _0 TOTAL PROJECT 511,000,000.00 a tea"•'-+` -�? """'�• n���'e" LNG Market 12-30-02 9 EA'fi G Siin[ine Summary of Proposal Sun-ine ProWd", • Land valued at 5600,000 • Debt gwrenlae$6 mill m elcipal Nave,10 years,4% SunLina Recelve • Owns the pla 9 wiry) • Gmmntnd per year land rental and"risk"retuma • $180,000 per year on delivery services net Share of profits )20%ofpretax Income over$2 million per year) v� /`-" /r EA/dG;g) 7 Sun[me e Thank you : i Questions?_ LNG Market 12-30-02 10 • REAL ESTATE ANALYSIS SERVICES CO. 73-423 BROKEN ARROW TRAIL; POST OFFICE BOX 2809 PALM DESERT, CALIFORNIA 92261-2809 TEL: (760) 340-1429; FAX: (760) 340-2041; EMAIL: LRWREASCO@AOL.COM December 28, 2002 Mr, William A. Maier Copy to: Richard Cromwell III Chief Financial Officer SUNLINE TRANSIT AGENCY 32-505 Harry Oliver Trail Thousand Palms, California 9 2276-35 0 1 REFERENCE: Sunline's Planned LNG Plant Development Project SUBJECT: My Financial Analysis Of The Project Dear Mr. Maier, As you requested, I have prepared this financial analysis of Sunline's planned Liquified Natural Gas (LNG) plant project according to yourverbal description of the project and the series of spreadsheets that you have provided. Pursuant to your description, Sunline will partner with ENRG in the construction of a plant to generate LNG to be sold to current and future customers (decribed as "Host vehicles"and "Public vehicles", respectively in the documentation), The plant will be constructed on 3 acres of land owned by Sunline on the Sunline campus and valued at$600,000. The cost of constructing and outfitting the plant to produce LNG is estimated to be$11,000,000. The cost will be funded with a grant of$1.5 million from AQMD, a cash investment of$3.5 million from ENRG and a ten—year, $6 million equipment financing lease to be processed by Churchill, and guaranteed by Sunline. In the 20—year partnership agreement, Sunline will receive a guaranteed annual return of$300,000 plus a 20% share of the annual net income before taxes which is greater than $2 million. Sunline's total equity participation would be equal to the land value prorated for the term of the agreement plus an appropriate annual amount (for the term of the lease) commensurate with the risk of the guarantee. In my view,the — annual guarantee should be valued at 6% of the difference between the lease amount minus the cumulative payback amounts during each year of the lease term.The calculated guarantee values may be found in Exhibit 1, attached. From the material presented to me, you asked for my opinion as to whether Sunline's investment would produce an adequate return. Since I am not familiar with LNG production and marketing, my opinion will be based strictly on sr the results of my financial analysis,which uses the income and expense assumptions in the spreadsheets. I have prepared a twenty—Near financial analysis of the project with the following projected results for Suniine: 1.Sunline's average annual cash—on—cash return*will be 787.3% 'These results are based on the 2.Sunline's Internal Rate of Return" will be 25.8% detailed calculations in the 3.Sunline's Present Value at a 20% discount rate'will be $261,7831 attached Exhibits 1 .*5. > Based on these projected results, in my view, Sunline should receive a very good return from its investment in the LNG Plant Project. Sincerely, Leonard R. Wolk, Pre§ideAo Real Estate Analysis Services Company(REASCO) "RE9UMEIA"/11 28—Dec-2002 11:31 AM ANALYSIS OF SUNLINE'S LNG PLANT PROJECT: r EXHIBIT 1 A.Total Project cost B. Funding sources 1.Sunline $0 2.NERG $3.500,000 3.AOMD grant $1,500,000 4.Guaranteed lease for equipment financing $6,000,000 5.Total sources $11,000,000 C.Sunline's equity participation: 1.For the land as the site for the plant: ACRES SO. Ff. a. Size of site 3,0 130,680 _ b.Estimated value per acre/per sq.ft. $200 000 $4.59 c.Total value $600,000 $600,000 2.For the$6 million guarantee - see adjacent calculation: 2a. Proration of the guarantee value: a.Amount of the guarantee $6,000,000 VALUE* PAYBACK YEARS b.Value @ 6.0o% /year per adjacent calculation $360,000 2003 c.Years to repay financing lease 10 $360,000 2004 d.Total value $2,463,257 $330,361 2005 $299,463 2066 3.Sunline's total equity participation: $267,251 2007 a.For the land - 5%of the value for 20 years $600,000 $233,670 2008 b. For the quarantee (after 10 years) $2,463,257 $198,662 2009 c.Total equity (after 20 years) $3,063,257 $162,167 2010 $124.120 2011 D.Sunline's contractual annual returns from the Project: $84,456 2012 1.Guaranteed annual payment $300,000 $43,107 2013 2.Plus percent of net income before taxes 20% $2,463,257 =total which is greater than $2,000,000 `Value =$6 million minus the E.Financial aspects of the equipment leasing deal: cumulative principal amount 1.Amount financed $6,000,000 from item EA., below,times 6%. 2.Payback term (years) 10 3.Interest rate an unpaid balance 4.25% 4.Payback proforma: PRINCIPAL AMOUNT YEAR PAYMENT ANNUAL CUM INTEREST BALANCE 2004 $748,981 $493,981 $493,981 $255,000 $5,506,019 Fa 2005 $748,981 $514,975 $1,008,956 $234,006 $4,991,044 2006 $748,981 $536,861 $1,545,817 $212,119 $4,454,183 2007 $748,981 $559.678 $2.105,495 $189,303 $3,894,505 2008 $748,981 $583,464 $2,688,959 $165,516 $3,311,041 2009 $748,981 $608,261 $3,297,221 $140,719 $2,702,779 2010 $748,981 $634,113 $3,931,333 $114,868 $2,068,667 2011 $748,981 $661,062 $4,592,396 $87,918 $1,407,604 2012 $748,981 $689,158 $5,281,553 $59,823 $718,447 2013 $748.981 $718,447 $6,000,000 $30,534 $0 Totals $7,489,807 $6,000,000 $1,489,807 n/a 'RESUMEIA'/8 28-pee-2002 11:06 AM 28-Dec-2002 Prepared by REASCO - P.O. Box 2809, Palm Desert,CA 92260; Tel: (760) 340-1429. ANALYSIS OF SUNLINE'S LNG PLANT PROJECT: IXHIBIT 2 F.Twenty-Veer operating Proforma: 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 1.Total revenue: a.Host fuel sales: (1) Gallons sold 562,500 750,000 750,000 750,000 750,000 750,000 750,000 750.000 750,000 750,000 _750,000 (2) Times price per gallon $0.660 $0.660 $0 660 $0 66D $0.660 $0.660 $0.660 $0.660 $0.660 $0.660 $0.66 (3).Revenue received $371,250 $495,000 $495,000 $495,000 $495,000 $495,000 $495,000 $495,000 $495,000 $495,000 $495,000 b. Public fuel sales (1) Gallons sold 10,625,000 14,875,000 17,000,000 17,000,000 17,000,000 17,000.000 17,000,000 17 000,000 17,000,000 17,000,000 17.000,000 (2) Times price per gallon $0.680 $0.680 $0.680 $0 680 $0.680 $0.680 $0.680 $0.680 $0.680 $0.680 $0.680 (3).Revenue received $7,225,000 $10,115,000 $11,560,000 $11,560,000 $11,560,000 $11.560,000 $11,560,000 $11,560,000 $11,560,000 $11,560,000 $11,550,000 c.Total revenue: (1) From Frost sales $371250 $495000 $495000 $495000 $495000 $495000 $495000 $495,000 $495,000 $495,000 _ $495,000 (2) From public sales $7 225 000 $10 115 000 $11,560,000 $11,560,000 $11,560,000 $11,560,000 $11,560,000 $11 560 000 $11,560,000 $11,560,000 $11,560,000 (3).Total revenue $7,596,250 $10,610,000 $12,055,000 $12,055,000 $12,055,000 $12,055,000 $12,055,000 $12,055,000 $12,055,000 $12,055,000 $12,055,000 d.Total annual gallons sold; (1) Host sales 562,500 750,000 750,000 750 000 750,000 750,000 750,000 750.000 750,000 750,000 750,000 (2) Public sales 10,625,000 14,875,000 17 000 000 17,000,000 17,000,000 17,000,000 17,000,000 -17,000,000 17,000,000 17,000,000 17,000,000 (3).Total gallons sold 11,187,500 15,625,000 17,750,000 17,750.000 17,750.000 17,75Q000 17,750,000 17,750,000 17,750,000 17,750,000 17,750,000 2.Total expenses: a.Cost of goods sold $5,453,046 $7,615.987 $8,651,761 $8,651,761 $8,651,761 $8,651,761 $8,651,761 $8,651,761 $8,651,761 $8,651,761 $8,651,761 (1) %of revenue 7179% 7178e% 71.77% 71 77% 71.77% 71.77/ 71.77°% 71.77% 71.77°% 71.77% 71.77% b.Operating expenses $67,000 $67,000 $67,000 $67,000 $67,000 $67,000 $67,000 $67,000 $67,000 $67,000 $67,000 (1) %of revenue 0 88% 0 63% 0 56°% 0.56% 0 5G% 0.56% 0.56% 0.56% 0.56% 0.56% _ 0.5T1. c.G&A $450,000 $450,000 $450,000 $450,000 $450,000 $450,000 $450,000 $450,000 $450,000 $450,000 $450,000 (1) %of revenue 5 92% 4 24% 3.73% 3.73% 3.73% 3 73%. 3.73% 3.73% 3.73% 3.73%. 3.73% d.Interest $255,000 $234,006 $212,119 $189,303 $165,516 $140,719 $114,868 $87,918 $59,823 $30,534 $0 (1) %of revenue 3 36°% 2 21% 1 76% 1 57% 1 37e% 1.1 T1 0.95e% 0.73% 0.50% 0.25e% 0.00'% > 9.Subtotal 1 $6,225,046 $8,366,993 $9,360,880 $9,358,064 $9,334,277 $9,309,480 $9,283,629 $9,256,679 $9,228,584 $9,199,295 $9,168,761 (1).%of revenue 81.95% 78.86'A 77.820/. 77.63% 77.430/. 77.23'% 77.01% 76.79% 76.55'% 76.31% 76.06% (2).Less commodity cost ($4,622,934) ($6,456,612) ($7,334,711) ($7,334,711) ($7,334,711) ($7,334,711) ($7,334,711) ($7,334,711) ($7,334,711) ($7,334,711) ($7,334,711) (3) Less interest ($255000) ($234006) ($212119) ($189303) ($165516) ($140719) ($114868) ($87918) ($59823) ($30,534) $0 f.Subtotal $1,347,112 $1,676,375 $1,834,050 $1,834,050 $1,834,050 $1,834,050 $1,834,050 $1,834,050 $1,834,050 $1,834,050 $1,834,050 >_g Plus contingency@10% $134711 $167638 $183405 $183405 $183405 $183405 $183405 $183405 $183405 $183405 $183,405 > In.Total exp.(subtotal l +cont.) $6,359,757 $8,534.630 $9,564,285 $9,541,469 $9,517,682 $9,492,885 $9,467,034 $9,440,084 $9,411,989 $9,382,700 $9,352,166 3.Net income to distribute; a.Total revenue $7,596,250 $10.610,000 $12,055,000 $12,055,000 $12.055,000 $12,055,000 $12,055,000 $12,055,000 $12,055,000 $12,055,000 $12,055,000 b Less total expenses ($6 359 757) ($8 534 630) ($9 564 285) ($9 541 469) ($9 517 682) ($9 492 885) ($9 467 034) ($9 440 084) ($9 411 989) ($9 382 7C0) ($9,168,761) c.Net income to distribute $1,236,493 $2,075,370 $2,490,715 $2,513,531 $2,537,318 $2,562,115 $2,587,966 $2,614,916 $2,643,011 $2,672,300 $2,886,239 'RESUMEIA'/9 29-Dec-2002 09:57 AM 28-Dec-2002 Prepared by REASCO- P.O.Box 2809,Palm Desert,CA 92260;Tel:(760)340-1429. ANALYSIS OF SUNLINE'S LNG PIANT PROJECT: ' IXHIBR 3 F.Twenty-year operating Prolorma: 20-YEAR 2015 2016 2017 2018 2019 2020 2021 2022 2023 TOTALS 1.Total revenue: a.Host fuel sales: (1).Gallons sold 750,000 750,000 750,000 750,000 750,000 750,000 750,000 750,000 750,000 14,812,500 2).Times price per gallon $0.66 $0.66 $0.66 $0.66 $0.66 $0.66 $0.66 $0.66 $0.66 $0.66 (3).Revenue received $495,000 $495,000 $495,000 $495,000 $495,000 $495.000 $495,000 $495,000 $495,000 $9,776,250 b.Public fuel sales (1).Gallons sold 17,000,000 17,000,000 17,000,000 17,000,000 17,000,000 17,000,000 17,000,000 17,000,000 17,000,000 Lw1,500,000 (2).Times price per gallon $0.680 $0.680 $0.680 $0.680 $0.680 $0.680 $0.680 $0.680 $0.680.1 $0.680 (3).Revenue received $11,560,000 $11,560,000 $11,560,000 $11,550,000 $11,560,000 $11,560,000 $11,560,000 $1100,000 $11,560,000 $225,420,000 c.Total revenue: 1).From host sales $495,000 $495,000 $495,000 $495,000 $495,000 $495.000 $495,000 $495,000 $495,000 $9,776,250 2 .From public sales $11,560,000 $11,560,000 $11560,000 $11,550,000 $11,560,000 $11,560,000 $11,560,000 $11,560,000 $11,560,000 $225,420,000 (3).Total revenue $12,055,000 $12,055,000 $12,055,000 $12,055,000 $12,055,000 $12,055,000 $12,055,000 $12,055,000 $12,055,000 $235,196,250 d.Total annual gallons sold: (1).Host sales 750,000 750,000 750,000 750,000 750,000 750,000 750,000 750,000 750,000 14,812,500 (2).Public sales 17,000,000 17,000,000 17,000,000 17,000,000 17,000,000 17,000,000 17,000,000 17,000,000 17,000,000 331.500,000 (3).Total gallons sold 17,750,000 17,750,000 17.750,000 17,750,000 17,750,000 17,750,000 17,750,000 17,750,000 17,750,000 346,312,500 2.Total expenses: a.Cost of goods sold $8,651,761 $8,651,761 $8,651,761 $8,651.761 $8,651,761 $8,651,761 $8,651,761 $8,651,761 $8,651,761 $168,800,731 (1).%of revenue 71.77°% 71.77% 71.770/ 71.77% 71.77/. 71.77% 71.77°% 71.77°% 71.77% 71.77% b.Operating expenses $67,000 $67,000 $67,000 $67.000 $67,000 $67,000 $67.000 $67,000 $67,000 $1.340,000 (1).%of revenue 0.56% 0.56% 0.56% 0.56% 0.561/. 0.56% 0.56/0 0.56% 0.56% 0.57°% c.G&A $450,000 $450,000 $450,000 $450,000 $450,000 $450,000 $450,000 $450,000 $450,000 $9,000,000 (1).%of revenue 3.73% 3.73%% 3.73°% 3.73%. 3.73%% 3.7T°% 3.73% 3.7TA 3.73%% 3.831. d.Interest $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,489,807 (1).%of revenue 0.00%% O.00%% 0.0T1. 0.00%h 0.00%/0 0.00'% 0.00%/0 0.00% O.OT'% 0.63°% > a.Subtotal $9,168,761 $9,168,761 $9,168,761 $9,163,761 $9,168,761 $9,168,761 $9,168,761 $9,168,761 $9,166,761 $180,630,538 (1).%of revenue 76.06% 76.06% 76.06% 76.06% 76.06% 76.066 76.06% MOM 76.06% 76.86% (2).Less commodity cost ($7,334,711) ($7,334,711) ($7,334,711) ($7,334,711) ($7,334,711) ($7,334,711) ($7,334,711) ($7,334,711) ($7,334,711 ($143,104,344) (3).Less interest $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,489,607) f.Subtotal $1,834,050 $1,834,050 $1,834,050 $1,834,050 $1,834,050 $1,834,050 $1,834,050 $1,834,050 $1,834,050 $36.036,387 > .Plus contingency 10% $183,405 $183,405 $183,405 $183,405 $183,405 $183,405 $183,405 $183,405 $183,405 $3,603,639 > h.Total exp.(subtotal I +con[) $9,352,166 $9.352,166 $9,352.166 $9,352,166 $9,352,166 $9,352,166 $9,352,166 $9,352,166 $9,352,166 $184,234,177 3.Net income to distribute: a.Total revenue $12,055,000 $12,055,000 $12,055,000 $12,055,000 $12,055,000 $12,055,000 $12,055,000 $12,055,000 $12,055,000 $235,196.250 b.Less total expenses $9,168,761 $9,168,761 $9,168,761 $9,168,761 $9,168,761 $9,168,761 $9,168,761 $9,168,761 $9,168,761 $182,400,127 c.Net income to distribute $2,886.239 $2,886,239 $2,886,239 $2,886,239 $2,886,239 $2,886,239 $2,886,239 $2,886,239 $2,886,239 $52,796,123 "FESUMEt A"79A 2E-pec-2002 09-67AM 28-Dec-2002 Prepared by REASCO-P.O.Box 2809,Palm Desert,CA 92260;Tel: (760)340-1429. ANALYSIS OF SUNLINE'S LNG PLANT PROJECT: y EXHIBIT 4 G.Partners'projected rash returns from the Project 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 1.Project's net income $1236493 $2075370 $2490715 $2513531 $2537318 $2562115 $2587966 $2614916 $2643011 $2672300 $2886239 2 Sunline's annual return: a.Guaranteed $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 b.Share of net income $0 $15 074 $98 143 $102 706 $107 464 $112 423 $117 593 $122 983 5128 602 $134 460 $177 248 c.Total annual return $300,000 $315,074 $398,143 $402,706 $407,464 $412,423 $417,593 $422,983 $428,602 $434,460 $477,248 3.Net income remaining $1,236,493 $2,060,296 $2,392,572 $2,410,825 $2,429,954 $2,449,692 $2,470,373 $2,491,933 $2,514,409 $2,537,840 $2,708,991 4.Less principal repayment ($493,981) ($514,975) ($536,861) ($559,678) ($583,464) ($608,261) ($634,113) ($661,062) ($689,158) ($718,447) $0 5. Net income remaining $742,512 $1,545,321 $1,855,710 $1,851,147 $1,846,390 $1,841,430 $1,836,260 $1,830,870 $1,825,251 $1,819,393 $2,708,991 6.NERG's annual return: a.Guaranteed $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 b.Share of net income $742,512 $1,545.321 $1,855,710 $1,851,147 $1,846,390 $1,841,430 $1,836,260 $1,830,870 $1,825,251 $1,819393 $2708991 c.Total annual return $742,512 $1,545,321 $1,855,710 $1,851,147 $1,846,390 $1,841,430 $1,836,260 $1,830,870 $1,825,251 $1,819,393 $2,708,961 H.Sunline's'projected investment results: 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 1. Sunline projected annual results: a.Equity investment: (1).Land $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 (2).Plus guarantee $360 000 $360 000 $330 361 $299 463 $267 251 $233 670 $108 662 $162 167 $124 120 $84 456 $43107 (3).Total equity $390,000 $390,000 $360 351 $329 463 $297,251 $263 670 $228 662 $192 167 $154 120 $114 455 $73107 b.Total annual return $0 $300,000 $315,074 $398,143 $402,706 $407,464 $412,423 $417,593 $422,983 $428,602 $434,460 (1).Cum $0 $300,000 $615,074 $1,013,217 $1,415,923 $1,823,387 $2,235,810 $2,653,403 $3,076,386 $3,504,988 $3,939,448 (2).Years to recover investment. .n.Mmm.....t.t less than 4 ---- ---- ---- ---- ---- ---- c.Cash-on-cash return 0.0% 76.9% 87.4% 120.8% 135.5% 154.5% 180.4% 217.3% 274.5% 374.5% 594.3% (1).21-year average= 787.3% 2. Sunline'a Internal Rate of Return(IRR)and Present Value(NPV)after 21 years: A.Projected annual net cash position: NET PRESENTVALUEOF NET PRESENTVALIIE OF YEM CASH FLOW OUTFLOWS INFLOWS YEM CASH FLOW OUTFLOWS INFLOWS 2003 ($390,000) ($390,000) ----- 2013 $361,353 ----- $58,361 2004 ($90,000) ($75,000) ----- 2014 $447.248 ----- $60,194 2005 ($45,287) ($31,449) ----- 2015 $447,248 ----- $50,162 2006 $68,680 ----- $39,746 2016 $447,248 ----- $41,802 2007 $105,455 ----- $50,856 2017 $447,248 ----- $34,835 2008 $143,793 ----- $57,787 2018 $447,248 ----- $29,029 2009 $183,761 ----- $61,541 2019 $447,248 ----- $24,191 2010 $225.426 ----- $62,912 2020 $447,248 ----- $20,159 2011 $268,863 h--- $62.529 2021 $447,248 ----- $16,799 2012 $314,146 ----- $60,884 2022 $447,248 ----- $13,999 2023 $477,248 $12,449 21-year totals = $5,648,669 ($496,449) $758,233 b_Internal Rate of Return(IRR)_•.t.t.4.t.wrw.t 25.80% c.Present value @ 20%discount rate=r.tti.rrr $261,783 'RESUMEIA'/10 28-0ec-2002 1124 AM 28-Dee-2002 Prepared by REASCO-P.O.6ox 2809, Palm Desert,CA 92260;Tel:(760)340-1429. ANALYSIS OF SUNLINE'S LNG PLANT PROJECT: EXHIBIT 5 G.Partners' projected cash returns from the Project: - 20-YEAR 2015 2016 2017 2018 2019 2020 2021 2022 2023 TOTALS 1.Project's net income $2,886.239 $2,886,239 $2,886,239 $2,886,239 $2,886.239 $2,886,239 $2,886,239 $2,886,239 $2,886,239 $62,796,123 2. Sunline's annual return: a.Guaranteed $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $300,000 $6.000,000 b.Share of net income $177,248 $177,248 $177,248 $177,248 $177,248 $177,248 $177.248 $177,248 $177,2481 $2.711.926 c.Total annual return $477,248 $477,248 $477,248 $477,248 $477,248 $477,248 $477,248 $477,248 $477,248 $8,711,926 S.Net income remaining $2,708,991 $2,708,991 $2,708,991 $2,708,991 $2,708,991 $2,708,991 $2,708,991 $2,708,991 $2,708,991 $50,084,197 4. Less principal repayment $0 $0 $0 $0 $0 $0 $0 $0 $0 ($6,000,000 5.Net income remaining $2,708,991 $2,708,991 $2,708,991 $2,708,991 $2,708,991 $2,708,991 $2,708.991 $2.708,991 $2,708,991 $44,084,197 6.NERG's annual return: a.Guaranteed $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 b.Share of net income $2,708,991 $2,708.991 $2,708,991 $2,708,991 $2.708,991 $2,708,991 $2,708,991 $2,708,991 $2,708,991 144,084,197 c.Total annual return $2,708,991 $2,708,991 $2,708,991 $2,708,991 $2.708,991 $2,708,991 $2,708.991 $2,708,991 $2.708,991 $44,084,197 H.Sunline's'projected investmient results: 21-YEAR 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 TOTALS 1.Sunline projected annual r A,Equity investment: (1).Land $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $0 $600,000 2 .Plus uarantee $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $2,463,257 (3).Total equity $3 AO $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $0 $3,063,257 b.Total annual return $477,248 $477.248 $477,248 $477,248 $477,248 $477,248 $477,248 $477,248 $477,248 $477,248 §8,711,921 (1).Cum $4,416,696 $4,893,944 $5,371,191 $5,848.439 $6,325,687 $6,802,935 $7,280.183 $7,757,430 $8,234,678 $8,711,926 n/a Years to recover investrr ---- ---- ---- ---- ---- ---- _-__ ____ -___ --__ c.Cash-on-cash return 1590.8% 1590.8% 1590.8% 1590.8% 1590.8% 1590.8% 1590.8% 1590.8% 1590.8% n/a n/a (1).21-year average= 'RESUMEt A'/10A 28-Dec-2002 11:24AM 28-Dec-2002 Prepared by REASCO -P.O.Box 2809, Palm Desert,CA 92260;Tel: (760)340-1429. LNG Plant Summary Financial Analysis ACTUAL CASH OUT-OF-POCKET $0 20-YEAR CASH RECEIPTS $8.7 Million AVERAGE ANNUAL NON-CASH INVESTMENT: YEARS 1 - 11 $254 Thousand YEARS 12 - 20 $30 Thousand AVERAGE ANNUAL RETURN ON INVESTMENT: YEARS 1 - 11 201% YEARS 12 - 20 1591% LAND VALUE - END OF AGREEMENT $0.6 Million + ry SunLine/ENRG LNG Plant SunLine Cash Return ($000) $600 $500 — - $400 $300 $200 $100 $o 1 2 3 4 5 6 7 8 9 10 11 '12 13 14 15 16 17 18 19 20