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HomeMy WebLinkAboutVFDA Appendix #3, Business PlanAppendix 43 a,,.ez Regional �&IdN.Sxtdazge and Procesj& Facility PREPARED FOR: Valdez Fisheries Development Association February 2005 Valdez Regional Cold Storage and Processing Facility Business Plan PREPARED FOR: Valdez Fisheries Development Association PREPARED BY: Juneau • Anchorage IN ASSOCIATION WITH: REDPOINT ASSOCIATES February 2005 i' TABLE OF CONTENTS ExecutiveSummary........................................................................................................... 1 AddingValue to Alaska...............................................................................................................................1 TheVFDA Concept.......................................................................................................................................1 VFDAAssumptions......................................................................................................................................2 ProjectGoals..................................................................................................................................................3 LocationAssessment....................................................................................................................................3 SalmonResource Availability.....................................................................................................................4 Operations......................................................................................................................................................4 CapitalRequirements...................................................................................................................................5 Financial Summary of Operations..............................................................................................................5 J Company Statement of Purpose....................................................................................... 7 Introduction...................................................................................................................................................7 LegalEntity....................................................................................................................................................8 OrganizationHistory............................................................................................ ........................................8 Locationand Facilities..................................................................................................................................9 Model for Other Facility Developments................................................................................................... .9 ProductOfferings.................................................................................... 11 OverallOperational Concept....................................................................................................................11 OperationalGoals.......................................................................................................................................11 ColdStorage Business Offering................................................................................................................12 ProcessingLine Rental...............................................................................................................................12 OtherBusiness Offerings...........................................................................................................................13 Spaceand Area Considerations'................................................................................................................14 MarketAssessment.......................................................................................................... 17 TheCurrent Situation.................................................................................................................................17 Competition.................................................................................................................................................17 Lettersof Interest........................................................................................................................................19 ProductForm Change................................................................................................................................19 RecentTrends...............................................................................................................................................21 MarketGrowth.......................................................... .................... .............................................................. 22 Strategyand Implementation.......................................................................................... 24 PricingStrategy...........................................................................................................................................24 MarketingStrategy................................................................................................................2 Major Events .......................5 25 ManagementPlan............................................................................................................. 26 Structure.......................................................................................................................................................26 ManagementOptions: ................................................................................................................................ 26 Insurance......................................................................................................................................................27 RegulatoryPermits and Licenses..............................................................................................................28 Personnel......................................................................................................................................................30 Operations........................................................................................................................ 36 Receivingand Storage................................................................................................................................36 1 Shipping.: .............. 37 Reprocessing................................................................................................................................................39 FilletOperations..........................................................................................................................................40 Fillet Room Equipment FilletTunnel Freezer...................................................................................................................................41 ProcessingLine Operating Costs..............................................................................................................43 j Financial Summary Valdez Fisheries Development Association History............................................................................ 45 }} Assumptions................................................................................................................................................46 -I Capital Requirements.................................................................................................................................47 Summaryof -Capital Investment...............................................................................................................49 Revenues......................................................................................................................................................51 1 Expenses.......................................................................................................................................................54 MonthlyCash Flow....................................................................................................................................58 ProjectedCash Flow...................................................................................................................................60 Risk Assessment and Mitigation.................................................................................... 61 Appendix........................ :.................................................................................................. 63 Lettersof Interest.............................:.............................................................................................................. Valdez Cold Storage Facility Conceptual Engineering Report by Alaska Anvil, Inc. — September 19, 2003.............................................................................................................................................................. Valdez Fisheries Development Association Business License and IRS determination letter .............. Valdez Fisheries Development Association Tax Returns 1999 through 2003........................................ Resumesfor Key Personnel........................................................................................................................... N EXECUTIVE SUMMARY Adding Value to Alaska Valdez Fisheries Development Association has developed this business plan for a cold storage and fish reprocessing facility in Valdez. The facility will use the fishery resource created by VFDA and other fisheries available in Prince William Sound to provide jobs and contribute to the economies of the state. The goals of the program include maintaining harvest -related employment, providing a means for entrepreneurs and established processors to produce value-added products in Alaska, and increasing the in -state economic value of the VFDA and Prince William Sound seafood resource, especially salmon. Historically, a significant portion of the Alaska seafood harvest undergoes only primary processing into frozen headed and gutted form. These fish are then exported to locations outside the state (Washington and Japan, for example) for value-added processing into finished products for retail consumption. The Alaska economy loses this important industrial activity, and with it the employment, income, investment, and multiplier benefits. The VFDA regional cold storage and processing facility is designed to keep this value-added activity in Alaska. The development is intended. to encourage additional processing and inventory management by existing processing companies, entrepreneurial start-ups, and harvesters interested in generating more value from their catch. The Valdez Fisheries Development Association is a non-profit organization with a mission of contributing to the local area economy through development and utilization of fish resources. The organization intends to develop the project with the goal of breaking even in terms of operating costs. Processors and fishermen willing to use the facility for value-added activity will realize a lower unit cost as a result of this business plan. VFDA's plan is to seek grant funding for the capital cost, as well as for the initial operating losses until the facility attracts sufficient markets to break even from operations. The VFDA Concept The overall concept for the regional cold storage facility is to store previously headed and gutted frozen fish in a modular designed cold storage facility for possible later processing on site. Customers will also use the cold storage for managing inventories of finished product. Valdez Fisheries Development Association will purchase the land and build a facility to house a cold storage, dry heated storage, secondary seafood processing area, an office, and loading docks. The temperature range for the facility modules varies from -20 to 70+ degrees Fahrenheit. Valdez Fisheries Development Association will not compete with other established businesses in Valdez. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 9 The Association will build the processing plant complete with basic value -adding equipment and lease it to qualified tenants. The modular design of the buildings will allow VFDA to shut down portions of the building during non -peak times. In addition, waste heat from the nearby Petro Star Refinery will be used to generate both the heat and the cooling capabilities of the facility, thereby reducing the utility costs of operating the plant. VFDA Assumptions As with any proposed business venture, particularly one such as this with no precedent, assumptions must be made inthe beginning stages of the project that serve to guide the business concept's future shape. The following assumptions are based on interviews with board members of the VFDA, interested processors, community leaders, and a previously published engineering report. Facility assumptions • Design and capital costs are based on the Valdez Fisheries _Cold Storage Conceptual Engineering Report by Alaska Anvil, Inc. dated September 19, 2003. • The project will be built in stages over five years. • Construction and processing equipment will be funded by grants, requiring no match or repayment. • Use of waste heat will work as anticipated in the Alaska Anvil report and as represented by Valdez Fisheries Development Association. • Petro Star Refinery operations will continue at rates sufficient to supply the cold storage facility with waste heat for refrigeration. • Valdez Fisheries Development Association will bear the capital and operating costs associated with the recovery of the heat and its transmission to the cold storage facility. • Construction costs for the facility and heat recovery system are estimated at $37.3 million using an ammonia absorption system. Total cost rises to $39.8 million when processing equipment and inflation adjustments are added over the five year construction timeline. Operating assumptions • Fish delivered to the cold storage facility are previously headed and gutted and flash frozen. • Waste heat is provided by the Petro Star facility at no cost to VFDA. • Revenue from operations of the combined facility will cover all operating costs including labor, utilities, repair and maintenance. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 2 • The modular design of the facility will allow shutdown of unused portions of the facility when there are fluctuations in demand for cold storage. • The cold storage and processing plant must be competitive with. existing available alternatives. • The entire facility will be managed under the Association's 501(c)(3) tax status. • The Association will not compete with existing businesses in the region. • Fish returning from the Association's hatchery operations will be a major source of product for the cold storage and the processing plant. • Long term grants may offset some of the operations start-up shortfalls. Processing plant assumptions • Valdez Fisheries Development Association will equip the processing line. with basic machinery and lease to competent operators. Tenants will hire necessary personnel for processing tasks. • A base tenant may sublet to smaller users. No primary processing will be done at this site — only value-added processing that draws product from the cold storage. Project Goals Since Valdez Fisheries Development Association is a non-profit organization, the combined operations are intended to break-even under the assumptions listed. Jobs, new business development, expansion of existing businesses, and economic multiplier impacts are the ultimate goals for this project. The intention is that profits will fall to the processors and harvesters, and that VFDA will meet operating expenses with moderate user fees from facility customers. Extending the regions seafood business activity beyond the harvest season by means of reprocessing stored frozen inventory should provide more employment opportunities for seafood workers and keep more seafood dollars in the state. The cold storage unit will allow small reprocessors to hold their fish inventory and establish new or expanded businesses over time without the drain of a large capital investment. Location Assessment Depending on their needs, customers will find different advantages and disadvantages to storing and re -working product in Valdez. One of the key advantages is the lower rates charged to customers made possible by the facility being constructed using grant funds (no debt service costs), reduced refrigeration costs, and run as a non-profit business. In addition, the proximity of the facility to the fishing grounds is seen by VFDA as an advantage to potential customers. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 3 Salmon Resource Availability Commercial harvests have been substantial in recent years, and VFDA's salmon hatchery production is a significant contributor to those harvests. Commercial harvests of salmon in Prince William Sound exceeded projections for all species in the five years from 1999 to 2003. For pink and chum salmon the actual harvest exceeded the projected harvest by more than 150 percent. While future harvests are not likely to regularly exceed forecasts, the volume of salmon available to potential users of the facility should remain substantial, VFDA's planned contribution is important to this outlook. The potential supply of salmon from Prince William Sound has averaged more than 169 million pounds in the last six years. Table 1 Salmon Resource in Prince William Sound (1999 through 2004) In Thousands of Pounds Source: Alaska Department of Fish and Game Division of Commercial Fisheries Salmon Harvest Statistics (1999 through 2004) based on Salmon Fish Tickets. *2004 is preliminary data. Operations The proposed Valdez regional cold storage is designed to serve two basic functions: Receiving, storage, and shipping: This service allows consolidation of customer specific loads, lowers freight costs, and permits mixing several products to suit a specific customer order. 2. Reprocessing: This activity, not offered in all cold storage facilities, permits warehoused product (mainly headed and gutted frozen salmon) to be pulled from inventory, reprocessed to meet customer specifications, and re-entered into cold storage. A warehouse management system is used to handle the functions for the steps involved in receiving, storage, and shipping. More sophisticated systems can be integrated with accounting systems for invoice generation, accounts payable, accounts receivable, and financial statements. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 4 The second basic function for the Valdez Regional Cold Storage and Processing Facility is the reprocessing line. The fillet operations are the heart of a specialty seafood processing plant. This plant includes two fillet processing lines capable of producing basic fillets using high quality automated equipment. Each fillet line is capable of running 30,000 pounds of headed and gutted salmon per day. The equipment provided will generate the equivalent of 18,300 pounds of vacuum- packed pin -bone -out fillets per day in a single shift. Valdez Fisheries Development Association's operating costs for the two processing lines is estimated to total $455,000 per year. That amount spread over the assumed pounds of finished product indicates a breakeven cost of approximately $0.05 per pound. Since VFDA intends to run this operation on a non-profit break-even basis, that $0.05 becomes the rental rate for the processing line portion of the facility. Capital Requirements Capital investment for the full project over five years is estimated by VFDA and Anvil Alaska, Inc. at approximately $39.8 million. Year 1 estimates are for $27.2 million in capital investment. This includes the full ammonia absorption infrastructure and four modular buildings. The VFDA intends to develop the full facility over a five-year period; however, this schedule will be based on processors needs and could be sooner or later depending on project success. Table 2 Capital Requirements for Valdez Regional Cold Storage and Processing Facility Financial Summary of Operations Revenue Total revenues from cold storage and processing activity in Year 1 are estimated at $181,100 based on the results of interviews with potential clients. In Year 5, total revenues from cold storage and processing activity rises to $2.7 million, assuming that potential clients are able to reach the high estimate for usage. VFDA's year 4 and 5 revenue assumptions include attracting the cold storage business of the dominant processor in the Prince William Sound region. Higher revenues may occur sooner if processors are able to quickly relocate their operations to Valdez. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 5 Expenses Annual expenses range from $1.2 million in the first year of operation to $2 million in Year 5 based on existing conditions in Valdez for utility rates, the Alaska Anvil conceptual engineering report for construction, and discussions with industry experts for insurance, repair and maintenance, and depreciation schedules. When depreciation is added, Year 1 expenses are almost $2 million and Year 5 expenses rise to $3 million. Table 3 Pro -forma Operating Cash Flow Statement Valdez Regional Cold Storage and Processing Facility Note: As a 501(c)(3) Valdez Fisheries Development Association may not be subject to real property taxes for this facility. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 6 COMPANY STATEMENT OF PURPOSE Introduction Valdez Fisheries Development Association believes that some fish resources in the State of Alaska are significantly underutilized. In the case of non -canned salmon, much of the resource is minimally processed into headed and gutted form, then shipped frozen to locations outside the state for further processing into finished product for retail consumption. VFDA further believes that providing infrastructure close to the Prince William Sound fishing grounds at reasonable cost will allow local processors to increase the value of the harvest and provide in -state employment for j Alaska residents. Toward this end, Valdez Fisheries Development Association proposes to construct a cold storage and processing facility to allow regional processors to add value to previously headed and gutted fish product. The stated ` goal is to use the existing resource that Valdez Fisheries Development Association created — through very successful hatchery program — to provide jobs and contribute to the economic base in Prince William Sound. The anticipated benefits from this project include the following: ■ Increased Alaskan employment ■ Decreased shipping costs from avoiding the shipment of non -saleable product to Seattle, Bellingham, and other points south ■ Delay shipping costs closer to time of sale ■ Increased Alaskan income from keeping seafood product in the state for value-added activity ■ Ability to await better market conditions or tailor products to meet specific customer requirements ■ Decreased utility costs from using Petro Star Refinery waste heat ■ Model for a collaborative endeavor between the seafood and oil industries ■ Model for other similarly situated Alaska communities. This business plan provides a detailed map for implementing and operating the facility as previously described in the Valdez Cold Storage and Processing Facility Feasibility Study (May 2004). A feasibility study lays out the general groundwork making several assumptions about customers and products to determine if a project is realistic. A business plan takes the feasibility study to the next level by identifying detailed strategies, tasks, schedules, costs, assets, markets, personnel, and operating systems necessary for a successful project. As a project nears implementation other, more specific, plans will -be developed. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 7 Legal Entity Valdez Fisheries Development Association is a non-profit organization recognized by the Internal Revenue Service as tax-exempt under IRS Section 501(c)(3). Valdez Fisheries Development Association has a valid Alaska business license, number 20401, which expires on 12/31/2005. (See the Appendix for copies of the Alaska business license and IRS determination letter.) The mailing address is: Valdez Fisheries Development Association Post Office Box 125 Valdez, Alaska 99686 The telephone number is (907) 835-4874. The fax number is (907) 835-4831. The email address is vfda@alaska.com. Organization History In 1978, a group of local commercial fishermen formed the Valdez Fisheries Development Association. The goals of the organization were to develop a hatchery program and offer training and community resources to enhance the fishing industry in the Valdez area. In 1982, the Association released about 10 million pink salmon fry from the Solomon Gulch hatchery site in Valdez. By 2004, more than 226 million fry were released, making it the largest pink salmon hatchery in Alaska. In recent years, smaller numbers of coho salmon have also been released. In 2002, the Valdez Fisheries Development Association obtained a grant from the U.S. Department of Commerce, Economic Development Administration in order to develop the Fisheries Business Incubator Investment Program. This program was initially developed to provide. the commercial fishermen of the Prince William Sound Economic Development District with the opportunity to add value to their harvest. The program has since been expanded to all interested parties in the state. The goal of the program is to create new jobs within the commercial fishing industry and to save as many existing jobs as possible by removing many of the obstacles facing fishermen in the state. The goal is achieved by encouraging and providing a means for entrepreneurial fishermen to build a business model and develop a marketing plan for selling value-added fish products. The training program is a certificate program through the University of Alaska and Prince William Sound Community College. Designation as a certified processor aids commercial fishermen in the direct marketing of products to individuals or corporate consumers. This business plan for the Cold Storage and Processing Line Facility takes the Fisheries Business Incubator Investment Program to the next level by providing the needed infrastructure for program graduates to continue to achieve success and potentially expand their businesses. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 8 Location and Facilities The corporate offices of Valdez Fisheries Development Association are located at 1815 Mineral Creek Loop Road in Valdez. Valdez Fisheries Development Association is currently negotiating to purchase 18.6 acres on Dayville Road in Valdez, directly across from the Petro Star Refinery, for the cold storage and processing line facility. The refinery will be the source of heat used for the ammonia absorption refrigeration system. (See the Appendix for the Conceptual Engineering Report by Alaska Anvil.) The location is close to ideal for capturing and using waste heat. Insulated 8-inch lines will be set in a trench to carry waste heat from the refinery to the cold storage refrigeration unit. The building site is currently zoned for heavy industrial use — the appropriate category for the proposed project. Product must be trucked to and from the site which is several miles from the water. This is the case for several Pacific Northwest and Alaska cold storage facilities and is not considered a major handicap for this project. The preliminary engineering study done by Anvil envisions a total of twelve 85' X 150' cold storage buildings, a refrigerated access corridor, refrigerated dock area, office area, and dry storage. The modular design of the buildings will allow Valdez Fisheries Development Association to shut down unused buildings during low cold storage demand times thereby keeping operations costs at a minimum. A backup boiler and fuel tank provide heat when the refinery is shut down. One of the cold storage buildings will have an area designated for fish processing. The fish processing building will have sufficient space for two complete processing lines. The use of waste heat from the Petro Star Refinery to provide energy for cooling the facility cuts the annual electric utility consumption for this facility in half. The estimated electric utility savings is $262,000 annually based on Alaska Anvil's September 2003 report. Model for Other Facility Developments Valdez Fisheries Development Association has evaluated the need for, and ways to create, a cold storage facility in Valdez. VFDA believes that appropriate infrastructure is needed to create a better environment for the seafood industry, both in Prince William Sound and statewide. Historically, a significant proportion of Alaskan seafood has been harvested, minimally processed, and then shipped to locations outside the state for value-added activity. Alaska needs the ability to hold its resource in a stable form in -state at reasonable cold storage prices so that processors can avoid shipping non -saleable product south. Part of the difficulty in establishing this activity in the past has been the high cost of utilities in Alaska. The use of the Petro Star Refinery waste heat could minimize this difficulty by dropping the cost of electricity by as much as one- half. Valdez Fisheries.Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 9 The building of a cold storage and processing facility could help the existing industry — and new businesses — be more competitive. If successful, at least some aspects of this project can act as a model for other seafood dependent communities in the state in similar situations. The proposed VFDA facility is on a larger scale than most communities might consider, and the potential use of waste heat from a petrochemical plant is a unique feature. Nonetheless; lessons learned should be beneficial to other contemplated developments. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 10 PRODUCT OFFERINGS Overall Operational Concept The overall concept for the cold storage facility has several primary components: • Using grant funds, the Valdez Fisheries Development Association will purchase the land and build a facility to house a cold storage, dry heated storage, secondary seafood processing area, an office, and loading docks. • Primary processing will not be done at this facility. Product will arrive in headed and gutted form for cold storage. Processors may rent the facility's processing equipment (boneless fillet machines, for example) for further value-added processing. • Using grant funds, the Association will equip and manage the cold storage facility. The facility will be used to stockpile primary processed product and to finish products prior to shipment. Finished product may also be stored prior to shipment. • The Association will build the processing plant complete with basic value - adding equipment and lease it to qualified tenants. • Tenants may supplement the Association's supplied equipment with their own specialized machinery needed to create desired products for their customers. Operational Goals The primary goal of the cold storage facility is to diversify and enhance the regional seafood economy. This goal can be achieved by encouraging the development of new products by creating a fully equipped processing and cold storage facility and leasing those facilities to qualified operators. A natural outcome of this may be to increase the market value of salmon and in so doing raise the grounds price. Another outcome may be to create year-round employment for processing workers. A secondary goal for this project is to create a self-sustaining environment in which new products can get a solid start. The Valdez regional cold storage facility is a unique concept and, if successful, may act as a business model for other fishing industry regions in Alaska. The proposed facility encourages development of higher -margin product forms of low -value salmon. This may reduce the current over -supply of canned salmon (pink salmon in particular) and may help restore canned prices. Since Valdez Fisheries Development Association is a non-profit organization, the combined operations should break-even. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 11 Cold Storage Business Offering The largest business component, in size and revenue, is the proposed cold storage. Twelve storage units (about 3 to 4 million pounds capacity on average) will be built in five stages resulting in a total storage capacity of 25 to 30 million pounds. The Valdez Fisheries Development Association will manage and maintain the cold storage business component. Seafood processors in the region will lease the -20 degree Fahrenheit storage space. Warehoused products may be consolidated for efficient shipping, reprocessed to suit specific customer requirements, or a combination of both. As a result, products will ship directly to customers or to forward warehouses — thereby skipping Seattle where much of the Prince William Sound harvest is currently stored and re -worked before being shipped again to customers. This facility will replace the need to ship product to Seattle for storage and/or reprocessing and retain more fishing industry dollars in -state. Customer use of the facility depends on competitive storage rates. See the Valdez Cold Storage Feasibility Study for a listing of competitive rates. The proposed rates for this facility are well below the published rates and on par with negotiated rates for competing cold storage facilities. Valdez Fisheries Development Association employees will be responsible for transporting product into cold storage from the loading dock. VFDA employees will inspect the product for proper containerization, weigh the product, assign cold storage space, and operate the forklifts for transporting the product to the assigned space. The customer's responsibility is to head, gut, and properly freeze the fish product prior to arrival at the Valdez Regional Cold Storage location. Processing Line Rental The second business component consists of two facilities equipped with contemporary processing technology needed to thaw, fillet, package, and re -freeze. Long-term tenants will be sought to lease the units for custom processing or for re- working their own primary -processed products held in the adjacent cold storage. Tenants will be responsible for hiring their own personnel and for equipment needed for specialized products. Completion of training offered by the Valdez Fisheries Business Incubator Program will qualify potential processing line rental. Other potential users of the processing line facility must demonstrate competency on the Association's equipment prior to utilizing the facility. Each processor will have special needs for equipment based on their customer's expectations. Valdez Fisheries Development Association may purchase specialized equipment for processors when negotiating processing line rental. For purposes of this business plan, only basic processing equipment is assumed to be purchased. In conjunction with the reprocessing facility, Valdez Fisheries Development Association will offer comprehensive third party inspection services. Such services have become essential to provide customers with product confidence, and will be particularly important for a facility located so far from normal distribution centers. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 12 Valdez Fisheries Development Association personnel will, be responsible for transporting processor's product from the cold storage to the processing line thawing area. Processors will then become responsible for the product and any value-added activity. When the processor has completed value-added activity along with repackaging and refreezing, the product may be prepared for re-entry to the cold storage or shipped directly from the processing line facility as per prior arrangement with the Association. Product that is to be refrozen will be transported by Valdez Fisheries Development Association personnel after weighing and assigning a cold storage location. ! Processors will typically be responsible for cleanup of the processing line facility but may elect to pay Valdez Fisheries Development Association employees for clean-up when prior arrangements have been made for this activity. Association employees ( will inspect the area after cleanup to insure that equipment is ready for the next processor wishing to use the equipment. 4 Inspection services of product about to be shipped will take place when buyers request such service. Other Business Offerings Warm Storage A significant amount of product from the Prince William Sound area is canned (63 percent of pink salmon, 12 percent of sockeye, and,11 percent of chum salmon on average from 1998 through 2002). Currently, much of this product is shipped as bright -stack (canned salmon without labels) to Seattle for warehousing and for later labeling and casing. The purpose of this warm storage is to allow these warehousing and packaging functions to occur on -site and to permit direct shipments of canned salmon. Like the cold storage, this component will be managed by Valdez Fisheries Development Association and made available to local processors. Throughout this report, the facility is referred to as the cold storage facility. However, the modular design and the use of Petro Star Refinery waste heat will allow all cold storage buildings to be used alternatively as warm storage. Valdez Fisheries Development Association does not currently plan to offer labeling equipment services. However, the facility can easily be used for warm storage based on processor's needs for such space and Valdez Fisheries Development Association could negotiate with processors to supply this equipment as well. Only modest warm storage business is anticipated in this business plan. Cool Storage Though not planned at this time, the Valdez Fisheries Development Association Cold Storage facility temperatures can be modified to allow for cool storage for fresh product as the need arises. At this time, the Association does not anticipate the need for cool storage. The Association has the flexibility to meet customer requests for this offering if needed. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 13 Build to Suit An integral part of the success of this endeavor will be to provide the cold storage and processing line facility customers with the tools and infrastructure needed for successful Alaskan operations. Valdez Fisheries Development Association will tailor its operation to meet the needs of Prince William Sound processors. Those needs might be cold, warm and dry, or cool storage. Processing line equipment will be based on customer's needs for equipment. Additional supplies or services may be offered if customer demands warrant and provided the Association does not then compete directly with other Valdez businesses. Valdez Fisheries Development Association has ample acreage for future expansion that will be based on customer's need for other offerings. This could be additional cold storage space, processing lines, or offerings such as a smokehouse, fish meal plant, or special packaging capabilities. Training Valdez Fisheries Development Association will continue to offer training through the Valdez Fisheries Business Incubator Investment Program. There is no fee for participation in the business incubator program (program fees are funded through grants). Users of the processing line equipment must demonstrate a certain level of competency prior to using the facility. Potential users of the processing line facility must provide some level of assurance that they have the necessary training for use of the seafood processing line equipment. Support Services Support services for the business components will be provided by a central facility. These services include office space, loading docks, inventory tracking, and facility management services. Valdez Fisheries Development Association will be J responsible for security of the entire facility plus repair and maintenance of the warehouses and the processing area basic equipment. The Association will also be responsible for snow removal and grounds upkeep. Space and Area Considerations The space and area needed for the fillet operation is included in the construction of the cold storage warehouse facility. In today's food manufacturing environment, quality requires control and monitoring of bacteria levels on the product. The fillet processing area will be built and operated with an emphasis on food quality and safety. Each fillet room will meet the following standards for infrastructure, product control, and safety: Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 14 The following diagram shows the general layout of the processing facilities in relationship to the cold storage and the product flow lines. The layout is built around making efficient use of a common set of blast tunnel freezers. Figure 1 Processing Line Product Flow Diagram door Central Cold Storage Facility Fillet Room # 1 thaw h&g into fillet room fillet operation room a Warehouse Open working racking freezer carts Area finish frz ase up to cld st unload frz tunnel freezer #1 load frz unload frz tunnel freezer #2 load frz finish frz to cld st case up rack frz carts 'on� thaw h g to fillet room fillet era op room Fillet room # 2 Valdez Fisheries Development Association Cold Storage and Processing Facility Business Plan Note: Not to scale, schematic only. McDowell Group, Inc. and RedPoint Associates Page • 16 MARKET ASSESSMENT The Current Situation There are currently no public or quasi -public cold storage warehouses. in Valdez, or in the whole Prince William Sound region. To date, cold storage needs are met by individual processors. Due to their high capital costs, most processors have opted to provide the minimal amount of cold storage needed to accumulate product into full container loads (40,000 pounds) for shipping to outside cold storages or to customers. During the peak of the season, most frozen product is loaded directly from the plant's blast freezers into 40-foot refrigerated containers. The absence of a cold storage in the region means that shortly after the harvest season concludes, the entire harvest has been shipped out of the region and there is very little economic activity in the region's seafood industry until the next harvest period. The local seafood industry slips into eight months of dormancy. Once product departs the region it flows toward end users, often pausing at various other (outside Alaska) warehouses or re -processors along the way. Each of these pauses represents potential revenue lost to the Valdez region. Competition The proposed facility offers two core functions; cold storage and reprocessing. For the most part, these activities are presently supplied by businesses located elsewhere. To draw these activities to the Valdez facility, it must successfully compete against businesses currently providing these services. Pacific Northwest businesses, well known to the industry, now supply most of these functions and serve as good examples of the competition faced by the planned Valdez facility. SeaFreeze and Bellingham Cold Storage offerings are described briefly below. SeaFreeze, Inc. SeaFreeze, Inc. is a venerable component of the seafood industry in the Pacific Northwest and Alaska. It is generally well regarded for its professionalism and customer orientation. The 350,000 square foot warehouse is located along the Duamish River just south of downtown Seattle, conveniently sited for receiving and shipping access by truck, sea, or rail. Importantly, its location near SeaTac International Airport and major traffic arterials provides easy access to customers and their buyers for inspecting product. Major offerings; ■ 7 million cubic feet of frozen storage capacity (approximately 75 million pounds). Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 17 ■ Temperature maintained at.-10 degrees Fahrenheit in 5 separate rooms. ■ 35 loading dock stations. ■ 51,000 square foot facility for custom processing. Bellingham Cold Storage Bellingham Cold Storage (BCS) is a very large public cold storage located at the Bellingham Harbor. This 13.6 million cubic foot facility may be the largest warehouse complex on the west coast, including Canada and Alaska.. Like SeaFreeze, this is a well -regarded operation offering an entire range of warehouse and reprocessing activities. Their location, about 1.5 hours north of Seattle, is a less convenient site for potential buyers needing to inspect product. Major offerings: ■ 13.6 million cubic feet of storage space. ■ 160 million pounds of frozen storage capacity. ■ 50 truck loading bays and 13 railcar loading zones. ■ Reprocessing capacity to freeze 600,000 pounds daily. Location Preference Depending upon their needs, customers will find different advantages and disadvantages to storing and re -working products in Valdez. One of the key advantages is the lower rates made possible by the facility being constructed using grant funds and run as a non-profit business. The resulting lower rates may go a long way to offsetting any problems concerning its remote location and associated issues regarding project oversight and customer inspections. The services offered by VFDA are designed to meet the stated needs of certain regional seafood processing corporations and, in turn, their fishing fleets and the local economy. Prior to now, this important Alaskan port offered no way for processors or other entrepreneurs to properly store frozen seafood, to further process those products within the region, or a way for new seafood businesses to lease storage or processing space and 'avoid huge initial capital costs. By leasing such facilities, the start-up times will be significantly shortened for new business concepts. In addition, both new and existing businesses seeking opportunities for expansion can avoid extensive delays associated with permitting, design, and construction of a new facility. The following is a short summary of the proposed plant's advantages and disadvantages as seen from the view of a hypothetical customer. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 18 Table 4 VFDA Plant Advantages and Disadvantages Evaluation Letters of Interest Support for this project and potential interest from processors is demonstrated by the Letters of Interest solicited by Valdez Fisheries Development Association. (See the Appendix.) One processor puts it nicely when he says: "The historic methods of exporting commodity fishery products from Alaska to the lower forty eight states and international destinations are no longer practical. Our business has been adversely impacted by the inability to fully process product close to "point of harvest". This processor goes on to say that the ability to engage in secondary processing and store products in Alaska will help his firm to capture increased market share for Alaska seafood products. Another processor puts it this way: "Ultimately, (we). would be willing to alter (our) current operations if our bottom line were positively affected. This would mean that the combination of in/out fees, handling fees, cold storage, and transportation would need to be less than or equal to our current operational expenses. The proposed access to processing equipment further enhances our interest in this project." Other processors as well as community leaders in Valdez and Fairbanks have offered verbal support for the project as well, according to VFDA management. Product Form Change Canned salmon is the primary product form for Alaska pink salmon. Wholesale prices for canned pinks are depressed due largely to chronic surplus inventory as a Valdez Fisheries Development Association. McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 19 result of record harvest and production levels in recent years. Canned pink salmon inventory was estimated at 4.4 million 48-tall case equivalent at the close of the 2004 sales season on September 1, 2004. The five-year average sales volume during the September -August sales season is 3.16 million 48-tall case equivalent.' Assuming sales of canned pink in the upcoming sales season are consistent with the previous five years' average, there will likely be 900,000 — 1,000,000 cases in surplus inventory at the close of the 2005 sales. season. There is an ongoing shift from canned pink to frozen and value-added products such as fillet, consumer -ready portions, and retort pouches. The canned portion of the. pink harvest has declined from approximately 85 percent in 1996 to an estimated 70 percent in 2004.2 This is a gradual shift but will likely accelerate with continued marketing effort and consumer acceptance of alternative products. Meanwhile, the U.S. salmon fillet market is among the largest in the world and has grown at an average rate of 15 percent annually since 1997.3 U.S. imports of fresh and frozen salmon in 2003 were only about 11 percent less than japans. Farmed salmon imports supply most of the U.S. market. Import statistics are specific to product form, providing a very clear picture of product form preference. Salmon fillet is the preferred product in the U.S. and accounts for nearly all salmon import growth. (See Figure 2.) The outlook for value- added Alaska salmon is promising. With a product -form change to fillet, processors can reduce the oversupply of canned product and meet the ever-increasing U.S. demand for salmon fillets. 1 Salmon Market Information Service preliminary pack and inventory estimate January, 2005. 2 Alaska Seafood Marketing Institute, Salmon Market Bulletin October 2004 3 Alaska Seafood Marketing Institute, Salmon Market Bulletin, April 2004. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 20 140,001 120,001 100,001 U, 80,001 C O v U N E 60,001 40,001 20,00 Figure 2 U.S. Salmon Imports by Product Form (metric tons) 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 Source: National Marine Fisheries Service. December 2004 is estimated based on the previous 11 months. Overall, U.S. imports of salmon fillets grew 130 percent between 1999 and 2004, while imports of all other salmon products combined grew just 10 percent during the same five years 4 Recent Trends Commercial harvests of salmon in Prince William Sound exceeded projections for all species in the five years from 1999 to 2003. For pink and chum salmon, the actual harvest exceeded the projected harvest by more than 150 percent. Sockeye projections also exceeded projections by almost 60 percent. In 2004, the Alaska Department of Fish and Game increased the projected returns of pink salmon by more than double. Sockeye and chum salmon projections were also increased significantly to reflect the previous high rates of return. However, the projected returns were not realized in 2004. As Table 5 shows, the potential supply of salmon 4 Using data from annual reports by the National Marine Fisheries Service. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 21 from Prince William Sound has averaged more than 169 million pounds in the last six years. Table 5 Historical Harvests in Prince William Sound, by Salmon Species (thousands) Source: Alaska Department of Fish and Game Division of Commercial Fisheries Salmon Harvest Statistics (1999 through 2004) based on Salmon Fish Tickets. *2004 is preliminary data. Market Growth Other potential supply could exist through the efforts of the hatcheries in Prince William Sound, the rivers that feed into it, or from other areas of the state. The focus of the potential supply for this business plan has been on Prince William Sound salmon as the most likely source for value-added activity. However, processors could utilize this facility for halibut, sablefish, and other seafood. Non -fish items such as bottled water or frozen fruits and vegetables might be candidates for the cold storage as well but are unlikely to contribute significant amounts to revenues. Valdez Fisheries Development Association Enhancement Valdez Fisheries Development Association hatchery release activity at 230 million pink salmon fry is currently the maximum permitted. Coho production, however, has potential for growth. The Association would like to improve its coho production, though this would mostly serve to benefit the sport fishermen. Historically, coho releases have been in the 1.3 to 1.9 million fish range and coho returns range from 100,000 to 475,000 adult fish with an average weight of 8.5 pounds. Coho salmon production increases could provide higher value product and Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 22 additional potential for the cold storage and processing facility. Additional coho production not utilized by the sport fishermen could add to the production. In the near term, Valdez Fisheries Development Association does not plan significant increases in coho production because of water restrictions. Copper River Fish Discussions with processors currently operating on the Copper River suggest that, at this time, there is little interest in the Valdez facility for their product. However, late run Copper River fish could achieve higher prices if processed in Valdez and may become a potential in the future. Kodiak Fish Anecdotal reports suggest that processors currently bring product from Kodiak to Valdez for processing. Therefore, the Kodiak fish resource may also represent potential customers for the cold storage and processing line facility. However at this time, interest in Valdez is not considered to be significant. Other Cold Storage Product Additional potential exists for other frozen food products (such as ice cream, meat, or frozen vegetables). Frozen products entering the state could use the Valdez facility rather than transporting product to Anchorage. Frozen product currently entering the state for retailers and military bases in the Interior may realize cost savings from transporting by barge to Valdez and then by highway to their final destination. The Valdez port is closer to Seattle (typical origination point) than Anchorage; however, the distance from Valdez to Fairbanks is comparable to the distance from Anchorage to Fairbanks (364 miles and 358 miles, respectively). However, it is unlikely that existing supply chains would be altered just by the existence of this facility and this business plan does not include cold storage food products. Entrepreneurial Endeavors Discussions with Interior farmers suggest that, at this time, there is a need for cold storage for their products. Travel distance from the Interior to Valdez may make Interior farmer participation prohibitive. However, the potential exists for Valdez to become the entry and exit point for produce and frozen product bound to and from the Interior region. It does not appear that Interior farmers represent an immediate market for this facility. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 23 STRATEGYAND IMPLEMENTATION Pricing strategies must be a reflection of both management goals and market realities. The Association's goals for this business unit are to provide needed infrastructure for the Prince William Sound fishery resource that will allow entrepreneurs to pursue new businesses thereby creating jobs and maintaining profits in -state. The market reality is that currently, fish processors can store and add value to their product more economically in the Pacific Northwest and other areas. Pricing Strategy It is not enough for prospective users to compare just cold storage costs between various facilities. Many other factors influence the decision of which cold storage offers the best advantage to a customer. Valdez Fisheries Development Association charges are just part of the calculation a processor must perform to determine the feasibility of storing product in Valdez in preference to the cold storage currently used. From a customer's perspective, using the Valdez cold storage or reprocessing facility requires adding VFDA charges to other related costs such as; transportation, inspections, customer convenience, exchange rates and more — most of which will be affected by a change in storage location. The study team does not have access to each prospective client's related costs of transportation, etc. Many of those costs are carefully negotiated and are proprietary and confidential. Rather than trying to determine the costs of each specific service and activity being offered by the Valdez Fisheries Development Association facility, the study team provided potential clients with an estimated monthly cold storage charge and asked them if, using the Valdez cold storage or reprocessing rate, they would consider using the VFDA facility. The potential client did the calculations combining the suggested facility charges with other related costs (transportation, inspection, convenience of use, etc). After looking at the combined costs and usability, most of the prospective clients asked indicated strong interest in using the proposed VFDA facility. Marketing Strategy A marketing plan defines potential customers, how to reach them, and the cost to the company of selling the product to the customers. Marketing plans are detailed and can be complex. The following briefly outlines a marketing strategy for Valdez Fisheries Development Association's new offering. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 24 1. Identify the target market: Primary customers for the cold storage and processing line business unit are the fishermen and processors operating in Prince William Sound. Other potential customers are the fishermen and processors operating in Cook Inlet and Kodiak regions, refrigerated and frozen food product vendors serving Prince William Sound and the Interior region, and potential warm storage clients. 2. Plan to reach the target market: This could be achieved by personal contact with Prince William Sound operators, getting the word out at trade shows, and assigning personnel to marketing activities. 3. Advertise and promote: Develop a brochure, take ads in trade journals, local .newspapers, and yellow pages, attend trade shows, visit with potential customers, offer incentives to employees who bring in new customers, send announcements to local newspapers. Depending on the available budget, any or all of these approaches may be taken to entice customers to change their current operations and use this new facility. Major Events Funding, design, construction, and management of a cold storage/reprocessing facility is a serious and complex undertaking. Each major step introduces a complex series of sub -steps and yet another series of actions. The major categories of actions include: • Secure funding • Site acquisition & due diligence • Establish timeline for all permits and licenses • Issue a RFP for design • Issue a RFP for construction • Issue RFP for warehouse management systems • Initiate construction and assign construction oversight • Hire key personnel; manager, engineer, and Quality Control inspector • Develop back office and administration systems • Develop quality control, inventory tracking systems Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 25 Structure MANAGEMENT PLAN Valdez Fisheries Development Association is a non-profit corporation. Its Board of Directors consists of seven members who represent the major salmon user groups and business people in the Port of Valdez. With the addition of the cold storage and processing line, there will be three distinct business units in the Valdez Fisheries Development Association organization. They are as follows: Hatchery Unit - charged with the propagation and raising of fish and the development of renewable fisheries resources for the benefit of commercial fisherman, sport fishermen, subsistence fishermen, fish processors, tourists, and all businesses dependent upon the fishing industry in Alaska. 2. Fishing Vessel Coordination Unit - led by an Administrator/Sales Manager, this unit performs a variety of duties in the area of salmon product sales, harvest, and processing. This unit also works directly with the Fishing Vessel Coordinator in the fulfillment of the contractual obligation to Alyeska/SERVS Fishing Vessel Response Program. 3. Cold Storage and Processing Facili , Unit - infrastructure that will allow processors to store seafood product close to the fishing grounds for later processing thereby creating jobs and retaining resource value in the state. The focus of this business plan is on the Cold Storage and Processing Facility Unit of VFDA's business. It is assumed that this entity, while part of the larger whole, will be responsible for its own revenues and expenses and will not be supported by other units of VFDA. Management Options: Three options were considered for managing and leasing the processing lines: 1. Owner provided:. The owner provides 100 percent of all needs including space and area, equipment, personnel, and management. This is the model used in China and a few processing plants in Alaska and Washington. The third party provides the fish for fillet, the specifications, and the customer's representative of the finished product. The plant owner provides all of the workers and equipment to fillet the fish to the agreed specification. The usual arrangement involves the plant owner charging a fee based on the pounds of finished product. Valdez Fisheries Development Association Cold Storage and Processing Facility Business Plan McDowell Group, Inc. and RedPoint Associates Page • 26 2. Bare plant: The plant owner provides the facility space and defined equipment for a fee. The fillet operator provides the personnel, specialized equipment, and pays all operational costs. 3. Combination or joint operation: Under this option, the owner provides the space, area, and major equipment for a lease fee. The fillet operator provides minor and specialized equipment, some or all workers, supervision, and raw products. There are many variations on this option dealing with equipment and personnel. This is a model used in roe processing in Alaska and some "for lease" processing plants. The fee structure may include a factor for the space and area, equipment, and personnel. The third option is recommended. Under this option, the landlord (VFDA) will provide space, basic fillet processing equipment; engineers, maintenance personnel, and utilities. The breakdown of responsibilities between plant owners and tenants will be along the following lines: Table 6 Processing Line Landlord/Tenant Responsibilities ... Basic fillet equipment Processing workers Engineer, maintenance, and operations of sensitive equipment Specialized equipment beyond that supplied by plant owner Thaw room operations Packaging Equipment replacement costs Quality Control and sanitation Space All bonsumables In & out from cold storage Product insurance Building and equipment insurance Product monitoring Inspection services Product marketing Utilities Insurance The cold storage owners generally acquire and provide insurance coverage for a multitude of risks including: ■ Property and casualty including fire ■ Refrigeration failure, including ammonia contamination ■ General liability ■ Warehousemen lien ( bonding) Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 27 The client generally provides insurance coverage for the value of the product stored in the cold storage. For an optional fee on the storage rate the cold storage may provide insurance coverage for the value of the product as declared by the client. The following table lists typical insurance coverages for a similar cold storage facility. This insurance estimates below include. coverage for the space and equipment in the processing area. It also covers all of the product in the cold storage and workers compensation for 14 cold storage personnel. The annual premium is $184,200. Table 7 Estimate of Insurance Premium for Typical Cold Storage Facility General Liability Insurance $ 12,000 Warehousemens Legal Liability 5,000 Umbrella Liability premium 7,000 Property Insurance premium 130,000 Boiler & Machinery (including refrigeration equipment) 18,000 Workers Compensation premium 8,000 Auto Insurance premium 4,200 Total Coverages (Estimate) $184,200 Not included in the insurance quote is: ■ Insurance on specialized equipment owned by the fillet processor(s). Worker's compensation for fillet processor workers. (VFDA worker's compensation is included in the payroll figures listed in the financial section of this report.) ■ Product liability insurance for sale of fillet finished products. Fillet operators will often carry their own coverage for products the fillet operator might own that are stored in the cold storage. This is basically double coverage. Most of the time the owner of the product has some type of coverage on products held in cold storage. Fillet operators would typically carry their own general liability as well: A fillet operator would be required under the lease with the cold storage owner to have some general liability coverage. Regulatory Permits and Licenses The following is a list of the licenses and permits that may be required of fillet processing facility operator(s). Some of these permits may be held in conjunction with the cold storage owner/operator. Not covered are local community license or permit requirements. The application process to obtain some of the permits may Valdez Fisheries Development Association Cold Storage and Processing Facility Business Plan McDowell Group, Inc. and RedPoint Associates Page • 28 require an extensive listing and review of the operation practices in the facility such as a Hazard Analysis and Critical Control Point (HACCP) plan. Table 8 List of Frequently Required Permits or Licenses AK Fish Business License Notice to Report all Injuries Posting AK Financial Responsibility NPDES Annual Report AK Wage & Hour Act Posting NPDES Notice of Intent Cert. for Primary Fish Buyer/Processor Polygraph Protection Act Corporate License Pressure Vessel Inspection Cert. Emergency Information Posting Processor Permit Employers' Notice of Insurance Safety & Health Posting Equal Employment Opportunity posting Scale Certification Europe Certification Scale Registration Family Medical Leave Act Posting Sexual Harassment Posting Federal Minimum Wage . Unemployment Insurance Posting Intent To Operate Alaska Department of Environment Conservation requires a submission of building plans and the list of specific materials used in the construction of the processing facility prior to the commencement of construction. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 29 Personnel The following organization chart depicts the lines of authority for Valdez Fisheries Development Association personnel, including the three main business units. VFDA ORGANIZATION CHART I VFDA Board of Directors Seven Members Jason Wells Executive Director Dave Cobb. Financial Manager Laura Weaver Corporate Accountant Hatchery Manager l Cold Storage and Processing Line Facility Manager Assistant Hatchery Fishing Vessel Manager Coordinator Cold Storage Engineer Maintenance Office Manager Engineer Culturists (3) Cold Storage Crew (2) Processing Facility Quality Control Inspector Fish Technicians (9) Shipping and Receiving Crew (6) Seasonal positions The following describes personnel duties, pay and benefits, and required skills and abilities for the initial phase of the cold storage and processing line facility. The focus of the following discussion is on major positions for the new facility along with a brief description of seasonal and part-time positions. In the beginning phases of the cold storage and processing line facility, major positions cover some of the activities of the less technical positions. As the final phase of expansion nears, more of the less technical positions (i.e. the cold storage and shipping and receiving crews) will be required. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 30 Cold Storage and Processing Line Facility Manager The facility manager will hold an exempt salaried position reporting to the VFDA Executive Director and in turn the Board of Directors of the Corporation. The primary job requirement is management of the start up of a cold storage facility and the capacity to work with a diversity of issues ranging from setting up operational systems within the cold storage, hiring personnel, negotiating leases, attracting business users and dealing with the public and governmental representatives. The position requires intimate knowledge of cold storage operations, including warehouse management systems, budget development and implementation, refrigeration, quality control, personnel management, and public relations skills. Pay and benefits The pay and benefits are subject to the qualifications and experience of the individual. The benefit package includes medical and dental insurance, annual leave, holiday pay, and other benefits as described in the VFDA Personnel Policy Manual. This position will have a salary range of $65,000 - $75,000. Job duties This position is responsible for the overall operation and maintenance of the cold storage and processing line property including personnel, building, and equipment. Additional responsibilities include compliance with regulatory agencies, timely applications for permits and. licenses, and maintaining good relations and communications with personnel, the Board of Directors, community leaders, and the public at large. The cold storage and processing line facility manager will develop and implement a state of the art warehouse management system. This position is also responsible for all leasehold users operating within the cold storage facility including negotiation with potential lessee for use of the space and equipment for fillet operations and coordination of the cold storage and fillet operations. The facility manager will also. advise the Executive Director and the Board on local, national, and international factors affecting the cold storage and processing line facility. The person holding this position will analyze business developments and consult trade journals to monitor market trends and determine market opportunities for products. This person assists in setting prices or fees and conducts economic and commercial surveys to identify potential clients for the facility. The facility manager will develop and implement the strategic and operation plans. The facility manager is responsible for the annual operating budget and. quarterly reporting to the Executive Director and the VFDA Board. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates . Cold Storage and Processing Facility Business Plan Page • 31 The facility manager is actively involved in the recruitment of potential users of the cold storage and processing line facility, staffing, and personnel evaluations. Minimum Qualifications A bachelor degree in business management or a related field and at least four years experience in a supervisory position in a cold storage facility or similar experience that can be substituted. Office Manager The office manager is an exempt salaried position reporting to the cold storage and processing line facility manager or the Executive Director. This job may be a shared position with the other business components of the Valdez Fisheries Development Association. Pay and benefits The pay and benefits are subject to the qualifications and experience of the individual. The benefit package includes medical and dental insurance, annual leave, holiday pay, and other benefits as described in the VFDA Personnel Policy Manual.' This position will have a salary range of $37,000 - $48,000. Job duties Primary job functions for the office manager are management and operation of the cold storage office including the warehouse management system, accounting and financial systems, personnel, and payroll. The office manager confers and cooperates with the cold storage and processing line facility manager and the Executive Director and others in formulating and implementing administrative, operational, and customer relations policies and procedures. This position will generate regular reports (i.e. accounts receivable, accounts payable, inventory summaries, etc.) for review by the facility manager and the Executive Director. The office manager must demonstrate good personnel relations (i.e. office workers and cold storage employees) and ability to professionally handle the public (i.e. clients and local leaders). Minimum Qualifications A bachelor degree in business administration with a major in accounting or finance or other equivalent and a minimum of four years' experience in accounting with expertise in QuickBooks or other similar accounting system. Experience with warehouse management systems is preferred. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 32 Cold Storage Engineer The cold storage engineer will hold an exempt salaried position, reporting to the cold storage and processing line facility manager or the Executive Director. Pay and benefits The pay and benefits are subject to the qualifications and experience of the individual. The benefit package includes medical and dental insurance, annual leave, holiday pay, and other benefits as described in the VFDA Personnel Policy Manual. For budget and planning purposes, the salary range for this position is $65,000 - $75,000. Job duties The cold storage engineer is responsible for the operation and maintenance of the cold storage plant and equipment. This position assists with the . start up and ongoing operation of the ammonia absorption refrigeration and heating, rolling stock, facilities maintenance, and all specialized processing equipment. The cold storage engineer routinely confers with the cold storage and processing line facility manager and the Executive Director on status of the plant operations. This position conducts experiments to test and analyze existing designs and equipment to obtain data on performance of the cold storage system and equipment, and prepares reports. This position may be responsible for supervising non -technical workers in the performance of duties as it pertains to the plant operations. Minimum Qualifications A bachelor degree in engineering with a major in refrigeration systems or other equivalent and a minimum of four years experience in operating and maintaining a cold storage unit. Experience with ammonia absorption systems is preferred. Processing Facility Quality Control Inspector This is an exempt salaried position reporting to the Cold Storage and Processing Line Facility Manager or the Executive Director. This is an independent third party inspection service provided by VFDA. Pay and benefits The pay and benefits are subject to the qualifications and experience of the individual. The benefit package includes medical and dental insurance, annual leave, holiday pay, and other benefits as described in the VFDA Personnel Policy Manual. For budget and planning purposes, the salary range for this position is $45,000 - $50,000. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 33 Job duties The quality control inspector examines, weighs, and measures commodities, such as seafood to certify wholesomeness, grade, and weight. This position will act as an independent auditor of product characteristics and quality and ensure that product meets the buyer's specifications. Minimum Qualifications A bachelor degree in a science related field and two years experience in a similar environment. Cold Storage Crew The cold storage crew are non-exempt hourly positions reporting to the cold storage and processing line facility manager or the cold storage engineer. Pay and benefits Hourly wage estimates: $12/hr to $18/hr. Job duties The cold storage crew works under the supervision of the cold storage and processing line facility manager or the cold storage engineer. The crew must be able to work in a cold storage environment with sometimes loud equipment. Workers are also required to operate equipment such as a forklift. Minimum Qualifications A high school graduate or equivalent and demonstrated general work skills such as reporting to work on time, following workplace rules, and ability to follow directions. Workers must be able to lift 75 pounds. Shipping and Receiving Crew The shipping and receiving crew are non-exempt hourly positions reporting to the cold storage and processing line facility manager or the cold storage engineer. Some of these positions maybe seasonal. Pay and benefits Hourly wage estimates: $10/hr to $15/hr. Job duties The shipping and receiving crew works under the supervision of the cold storage and processing line facility manager or the cold storage engineer. The crew must be Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 34 able to work in a cold storage environment with sometimes loud equipment. Workers are also required to operate equipment such as a forklift. Minimum Qualifications A high school graduate or equivalent and demonstrated general work skills such as reporting to work on time, following workplace rules, and ability to follow directions. Workers must be able to lift 75 pounds. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 35 OPERATIONS The proposed Valdez regional cold storage is designed to serve two basic functions: Receiving, storage, and shipping: This service allows consolidation of customer specific loads, lowers freight costs, and permits mixing several products to suit a specific customer order. 2. Reprocessing: This activity, not offered in all cold storages, permits warehoused product to be pulled from inventory, reprocessed to meet customer specifications, and re-entered into cold storage. tlj j111Lp1C CLJ ULCJC ILUB-LiViLj 11Lay appear, ill be perforli Led cffil.iei Liiy rel jUlres scverai often complex steps. The section below discusses in greater detail some of these more complex activities. Receiving and Storage 1. Pre -receipt entry: • shipper notification document to cold storage of incoming shipments prior to arrival at the cold storage. This document tells the cold storage where the product is coming from. Based on this information the cold storage creates off load tally sheets and pallet labels. • off load tally sheet. This is a data form created by the cold storage using shipper information for the unloading crew. This document is used by the unloading crew to record when the product arrived and what was included. This includes the temperature of the van and the product at the time of arrival at the cold storage. • pallet labels are printed in the office based on the shipper provided information on the product arriving. The pallet labels include the lot numbers assigned by the office for tracking within the cold storage. 2. Unload and receive: • Off load tally sheet records the product off the truck and records the piece count, weight, and temperature of the van and the product at the time of delivery. . • Pallet label, preprinted by the office. The unloading crew palletizes the product and applies the preprinted pallet label. 3. Location Putaway: • Off load tally sheet records the storage location in the facility. For example: 3R-L21-2. means: cold room #3R — row L — slot 21— level 2. • Off load tally also records any extra labor charges above the standard services • Warehouse Receipt. The off load tally sheet goes to the office and the information is used to generate the Warehouse Receipt. This is a legal document and binding between the parties that records what is in the Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 36 Shipping cold storage. At that point the cold storage is legally responsible for the products and condition of the product as listed on the Warehouse Receipt. 4. Confirm Putaway: • Double check on data entry to confirm. • Set up billing records and initiate the cold storage charges to invoice to the customer. 5. Transfer of ownership: The customer may sell or transfer ownership of specific lots within the. cold storage to another customer. This can be done within the office by switching the ownership of specific lots. Or, it may require splitting certain lots and re -label to indicate the change of ownership. 1. Customer Order Entry: • Customer order document. The order document states who owns the product, who is receiving the product, what products were ordered, and how much was ordered. It is a specific list of lot numbers and quantities to pull. Customer order document also provides shipping company information for container arrival and loading schedule. 2. Order Picking: • Order picking sheet. This document is generated by the cold storage office from the information on the customer order document. It contains the specific lot numbers, product description, and the location within the cold storage. • Tally sheet. The order picking sheet is used as a tally sheet by floor crew to pull the product pursuant to instructions and double checks the product. • Container set up sheet. This document is created by the cold storage office from the information provided by in the Customer order document. It details the shipper, load date, booking number, trucking company, and a variety of information dealing with labeling, inspection, load configuration, net and gross load weights. 3. Loading and Order Confirmation: • Container load check list. This is a preprinted check list used by the loading crew to double check and record the loading information. It includes the shipper, load date, loading crew names, and confirms that pictures and other special instructions are implemented. • Booking confirmation. The shipping company or customer provides a booking confirmation that details the specific shipping information including the booking number, vessel, departure port and date, arrival port and date, trucker, agent names, and temperature settings for the container. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 37 Bill of lading: The cold storage office produces the bill of lading from the order picking sheet, tally sheet, container set up sheet, and container load check list. Warehouse Management Systems: Warehouse Management Systems (WMS) are used to handle the functions described above. These systems automate and add an important element of reliability and accuracy to many of the receiving, tracking, storage, and shipping activities in the warehouse. WMS systems vary from basic hand tally, hand entry to very sophisticated bar code and radio frequency (RF) systems. More sophisticated systems can be integrated with accounting systems for invoice generation, account payable, accounts receivable, and financial statements. There are also options to include warehouse management labor and time keeping functions. The level of electronic automation in warehouse- management and integration of WMS systems with accounting systems is a major decision process to be faced in the future operating plan. Depending on the level of integration the cost of these types of, systems vary from $100,000 - $2,000,000 plus. Factors to be considered in choosing the right warehouse management system for a specific cold storage project include a review of the following: ■ Labor savings ■ Equipment choices ■ Space utilization ■ Inventory turnover cycles ■ Transportation factors ■ Information systems cost ■ Employee productivity ■ Customer service improvements The warehouse management system recommended for the proposed cold storage is a relatively simple system containing bar coding and radio frequency technology. These functions will reduce the labor requirement on the loading dock, in the cold storage box, and in the office. These systems also reduce errors and produce timely reporting for the cold storage operator and customer. Integration of the warehouse management system with the accounting and finance system will further reduce time and labor and increase timeliness of invoice and financial reporting. Valdez Fisheries Development Association Cold Storage and Processing Facility Business Plan McDowell Group, Inc. and RedPoint Associates Page • 38 The cold storage operation anticipates high volume storage with a relatively low number of customers. The variety of products is small. The deliveries into and out of the cold storage are low. With these parameters, the right size warehouse management system for the Valdez project is a smaller and less complicated one with fewer components. A survey of warehouse management system providers specializing in cold storage operations places the range of cost for the Valdez system at $100,000 - $150,000. This includes the computer hardware, portable bar code readers, radio antenna, and transmitters for the cold storage facility and the computer programs that run on off -the -shelf computer software. This type of system will integrate with most common accounting and finance programs. The specific WMS program selected should be reviewed further when the facility's operating plan is developed. Factors to consider include estimates for the number of customers and different products, weekly inventory additions and deductions, size or deliveries, average liolding time for pro act, nurrLver and size of slidppirig orders per day, and layout and design of the cold storage facility. Reprocessing The second basic function for the Valdez Regional Cold Storage facility is the reprocessing line. Product arrives at the cold storage facility after it has been previously headed and gutted and frozen. Clients of the cold storage may then remove product from the cold storage for further processing. The fillet operations are the heart of a specialty seafood processing plant. The VFDA proposed plant includes two fillet processing lines capable of producing basic fillet products using high quality automated equipment. VFDA (the landlord) will provide processing equipment needed to produce a basic pin bone out salmon fillet. Equipment needed to produce more specialized product may be provided by the tenant. Each fillet line is capable of running 30,000 pounds of H&G pink salmon per day. The equipment provided by the landlord will generate 18,300 pounds of vacuum packed pin bone out fillets per day in a single shift. The building facility will have two independent spaces of 3,000 — 4,000 square feet fully equipped with state of the art fillet equipment. These fillet facilities will be leased to qualified third party operators. The frozen product for use in the fillet operations will be stored in the cold storage. The cold storage personnel will pull the frozen product from the cold box as needed by the fillet operators and deliver it to the thaw area in the fillet rooms. The fillet operators will take product from the thaw area and produce the fillet and value-added products. The finished fillet products will be frozen in a tunnel freezer operated by the cold storage personnel. The rest of this discussion will focus on the cold storage and processing line facility business unit. The plan is for the fillet room to handle up to 30,000 H&G pounds in a Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 39 single 10 — 12 hour shift. The area and equipment include the receiving of H&G salmon in totes and freezing with a tunnel freezer. The equipment is designed to handle a continuous flow of product. The plan includes the person picking up the totes of H&G fish to supply the fillet line with raw product through the case up and labeling personnel and supervision and quality control. It is assumed the cold storage owner provides the labor to: ■ pull product from the cold storage ■ set up the thaw operations ■ operate the tunnel freezer refrigeration system ■ adjust, repair, and maintain landlord -supplied equipment in both fillet rooms ■ move cased up product from the fillet area to cold storage holding room ■ sanitation crew. The tenant provides the labor to: ■ fillet the product ■ operate any specialized equipment supplied by tenant ■ load the freezer ■ case up the product. Fillet Operations Each fillet room has the capacity for 30,000 pounds frozen H&G salmon per working day. The frozen product is held in the main cold storage facility. The cold storage owner/landlord provides the personnel and equipment to pull the product from the cold storage facility and deliver it to the fillet operator. The cold storage owner picks up the finished fillet after freezing and case up and returns the product to the cold storage facility pending shipment. Table 9 Processing Line Landlord/Tenant Areas of Responsibility Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 40 Fillet Room Equipment Technological innovation in the processing equipment is ongoing. The processing plant will be built in a manner that allows for change and continuous upgrading of equipment and processes. There are a variety of options for the purchase and ownership of the major, specialized fillet equipment. The following equipment cost estimate assumes the tunnel freezer system is built and installed by the cold storage owner and is available. for use by each fillet operator on a fee basis. The tunnel freezer is installed, operated, and maintained by the cold storage owner. The fillet operator personnel do the loading and unloading of the freezer. The landlord is responsible for operating and maintaining the freezer. Capital costs associated with the two fillet rooms total $840,000. The table below shows these costs split out between the four main activities performed in the processing area. Table 10 Processing Line Basic Equipment Summary Fillet and bone removal $ 180,000 - $ 180,000 $ 360,000 Grading and packaging 40,000 40,000 80,000 Freezing and case up 50,000 50,000 100,000 Tunnel Freezer_ 300,000 Included in #1 300,000 Total equipment cost $ 670,000 $ 270,000 $ 840,000 The major equipment will be purchased and installed by the cold storage owner. The use of the equipment will be through a lease fee to the fillet room operator. The fillet room tenant will supply any additional specialized equipment needed to create product for a particular customer product specification. Fillet Tunnel Freezer The box for the tunnel freezer is located adjacent to the fillet rooms to incorporate the freezer area within the bacteria control zone of the fillet rooms. This design allows the frozen product to return to the fillet rooms for case up and labeling by the individual fillet operators. The major factors contributing to the selection of the tunnel freezer are: ■ Cost effective operation with uneven daily production. ■ Flexibility to freeze variable size fillets from pink salmon to king salmon. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 41 ■ Freezer capacity matches pink fillet production at 1,800 pounds per hour from one fillet room or 3,600 pounds per hour from both fillet rooms simultaneously. This is one rack every 10 minutes or six racks per hour from each fillet room. Substantially lower initial capital cost compared to other continuous freezing options such as belt or spiral freezers. Ease of operations. Operation of the tunnel freezer drag chain mechanism is reliable and easy to use. The tunnel freezer capacity is 1,800 finished pounds per hour for each fillet room for a total of 3,600 pounds per hour. The refrigeration load at full production for both fillet rooms running at peak capacity is 729,000 BTU per hour or 60 tons of refrigeration at -40 saturated suction temperature. The refrigeration is assumed to be supplied from the main cold storage ammonia absorption refrigeration plant. Refrigeration is assumed to be available as needed to accommodate loads in the tunnel freezer. If needed later, this design allows the installation of redundant and back up compressor systems. The estimated cost for the tunnel freezer box with a drag through system is $300,000. This includes all of the component parts for the box, coil, drag mechanism, and installation. It does not include the refrigeration and related piping. The compressor and evaporative condenser are considered part of the cold storage system. Payment for use of the tunnel freezer and refrigeration is blended into the facility lease fee. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 42 Processing Line Operating Costs The entire facility, cold storage and processing, is assumed to operate on a break- even basis and is further -assumed to have no debt service. Accordingly, the lease rate for processing needs to compensate the owners for operating and replacement costs only. The lease rate is further reduced due to the facilities access to free waste heat that is assumed to be adequate to meet the facility's refrigeration energy needs. Table 11 Summary of Processing Line Operating Costs Valdez Fisheries Development Association's operating costs for the two processing lines is estimated to total $455,000 per year. That amount spread over the assumed pounds of finished product indicates a breakeven cost of approximately $0.05/pound. Since the owners intend to run this operation on .a non-profit basis and only need to recover actual operating expenses, that $0.05 becomes the rental rate if the facility is used at its full capacity. It is recommended that the rental rate be based upon the full capacity of each fillet line (or a high percentage of that figure), not the actual throughput. If the lease rate were based upon actual use, in the worst case a tenant not using the facility for a month would pay no rent during that period. Such a situation would unfairly leave the landlord with uncompensated overhead costs. Engineering and maintenance costs refer to wages and benefits for one full time engineer and a full time maintenance person. These workers will be responsible for adjusting and maintaining equipment used by the tenant and operating specialized equipment such as the tunnel freezer. Valdez Fisheries Development Association will accrue funds for replacing equipment as it wears out. The table assumes a five year straight line schedule. The result is that each year 20 percent of the equipment's cost is put into this account or about $54,000 per year for each line. Equipment used in the processing operations requires modest amounts of electricity to run motors and hydraulic pumps. The tunnel freezer utilizes the ammonia Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 43 absorption refrigeration system built for the cold storage. As such, it requires no compressors or other power intensive machinery. As a result, although the tunnel freezers capital costs are high, operating costs are minimal and not a major factor in the facility's operating costs. The electrical cost figure developed here is based on the electrical needs for the equipment,. amount of time that equipment is in use, and the prevailing electrical rate in Valdez ($0.18/kWh). Removing waste from the plant's inland location will require trucking. Those costs are expected to be about $3,000 per month or less than a penny a pound. Even this estimate may be high. Valdez Fisheries Development Association has serious interest from a prospective tenant willing to utilize waste products to make their target product, a pet treat. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 44 FINANCIAL SUMMARY Valdez Fisheries Development Association History The Valdez Fisheries Development Association began operations in 1978. VFDA has as its mission to enhance the well-being of the Prince William Sound fishery resource for the benefit of fishermen, processors, and the State of Alaska. Valdez Fisheries Development Association is a non-profit organization headed by a seven -member Board of Directors. The cold storage and processing line facility will be included under the VFDA corporate umbrella but for purposes of this study is considered separately. The following table summarizes Valdez Fisheries Development Association's financial status for the last five years and has been compiled from income tax records from 1999 through 2003. Valdez Fisheries Development Association Financial History (Calendar Years 1999 through 2003) Revenues: Grants $ - $ - $ - $ 326,344 $ 123,323 Program fees 2,955,891 2,761,237 2,802,097 2,784,587 3,032,229 Interest earnings 72,636 85,973 59,323 47,346 16,874 Rental income - - 6,608 5,320 5,461 Other revenue 82,363 (37,879) - - - Total Revenues $3,110,891 $2,809,331 $2,868,028 $3,163,698 $3,177,886 Expenses: Salaries and wages 770,125 717,711 770,110 822,534 903,381 Employee benefits 136,857 139,388 153,686 151,708 163,313 Payroll taxes 74,142 67,467 71,085 73,864 81,922 Insurance 52,386 54,367 72,630 88,633 71,688 Legal and accounting 114,083 53,437 54,585 98,907 24,732 Supplies 368,199 426,839 56,890 20,408 478,212 Utilities 76,665 90,805 107,457 152,275 148,404 Equipment rental and maintenance 15,768 21,273 29,531 65,883 57,594 Depreciation 250,986 257,013 269,867 288,174 356,977 Contract labor 294,472 309,396 323,537 342,813 391,451 Other expenses 43,196 618,473 747,431 698,299 410,369 Total Expenses $2,196,877 $2,756,169 $2,666,809 $2,803,497 $3,088,044 Balance (Revenues minus $ 914,013 $ 53,162 $ 211,219 $ _ 360,101 $ 89,843 EXnensesl':. Note: The Fisheries Business Incubator Investment Program began operation in 2002. Valdez Fisheries Development Association Cold Storage and Processing Facility Business Plan McDowell Group, Inc. and RedPoint Associates Page • 45 Assumptions As with any proposed business venture, particularly one with no precedent, assumptions must be made in the beginning stages of the project that serve to guide the business concept's future shape. The following assumptions are based on interviews with board members of the Valdez Fisheries Development Association, interested processors, community leaders, and a previously published engineering report. Facility assumptions • Design and capital costs are based on the Valdez Fisheries Cold Storage Conceptual Engineering Report by Alaska Anvil, Inc. dated September 19, 2003. • The modular approach for the development allows for ease in snow removal and phased construction of the facility. The project will be built in 5-10 million pound stages as justified by demand and potential revenue. • Use of waste heat will work as anticipated in the Alaska Anvil report and as represented by Valdez Fisheries Development Association. • Petro Star Refinery operations will continue at rates sufficient to supply the cold storage facility with waste heat for refrigeration. The pipeline is expected to continue operations for the next 30 years. • In accordance with the Memorandum of Understanding dated June 5, 2003 with Petro Star, Valdez Fisheries Development Association will bear the capital and operating costs associated with the recovery of the heat and its transmission to the cold storage facility. • Construction costs for the facility and heat recovery system are estimated at $37,329,000 using an ammonia absorption system. • Construction and processing equipment will be funded by grants, requiring no match or repayment. Operating assumptions • Waste heat from the Petro Star facility is at no cost to Valdez Fisheries Development Association other than the cost of the infrastructure to deliver the waste heat. • Revenue from operations of the combined facility will cover all operating costs including labor, utilities, repair and maintenance. • The modular design of the facility will allow shutdown of unused portions of the facility when there are fluctuations in demand for cold storage. • To be viable, the cold storage and processing plant must be competitive with existing alternatives available to prospective customers. • The entire facility (cold storage, warm storage, and processing plant) will be managed under the Association's 501(c)(3) tax status. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 46 • Fish delivered to the cold storage facility are previously headed and gutted and flash frozen. • The Association does not wish to compete with existing capabilities in the region, merely enhance existing operations. • Fish returning from the Association's hatchery operations will be a main source of product for the cold storage and the processing plant. Seafood businesses from outside the Valdez area, such as Cordova, may use part of the facility, but the financial feasibility is justified by local use alone. • Long term grants may offset some of the operations cost. Processing plant assumptions • Valdez Fisheries Development Association will equip the processing line with basic machinery and lease to competent operators. Tenants will hire necessary personnel for processing tasks. • A base tenant may sublet to smaller users. • No primary processing will be done at this site — only value-added processing that draws product from the cold storage. • A fish meal plant may be built at the site but is not a part of this study. • A smoking facility maybe built at the site but is not apart of this study. Capital Requirements The Valdez Fisheries Development Association intends to minimize the risk of developing a cold storage facility by constructing the facility in stages and to the capacity needed based on the demand for cold storage. This business plan assumes that all twelve buildings are constructed over a five-year time frame. However, the Association can modify the construction schedule based on actual and projected usage of the cold storage and/or agreed -upon contracts with potential users of the facility. For instance, a large processor wishing to use the facility may encourage the Association to ramp up the construction schedule to less than five years to meet the needs of the large processor. On the other hand, if the demand that Valdez Fisheries Development Association anticipates does not materialize, full development may take longer. Land The estimated purchase price for the land is $225,000. The 18.6-acre privately held parcel is located directly across the street from the Petro Star refinery. The Association is currently in negotiations with the landowners and has an option for another 50 acres adjacent to the site. The building footprint for the entire cold storage facility is 13 acres. The site and the option for the additional acreage will allow the Valdez Regional Cold Storage and Processing Facility to expand in order to meet fishing industry needs. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 47 Buildings Cost of the full development including all 12 buildings, site work, engineering, and ammonia absorption refrigeration system is $37,329,000. The modular design of the buildings will allow Valdez Fisheries Development Association to expand cold storage capacity as the demand for space increases. This analysis assumes that four buildings are constructed in the first year and two additional buildings are added in each of the following four years. The cold storage capacity for the first year is approximately 6 million pounds of product, and if all 12 buildings are constructed, the cold storage capacity will be 30 million pounds. The modular design of the building will also allow Valdez Fisheries Development Association to shut down buildings when not in use or expand as the need arises. Equipment As currently envisioned, equipment is needed for two processing lines, an office, and cold storage equipment. Total equipment outlay is almost $2 million and is explained more fully in the following paragraphs. Processing Line There will be two complete basic processing lines including fillet machines, glazers, vacuum packers, portion controllers, labeling and boxing machines, and spiral blast freezers. Total cost for the two lines is approximately $840,000 and is based on equipment providers' best estimate of costs for the proposed concept. Users of the processing lines may require other specialized equipment for their processing activities. It is anticipated that users will make their own specialized equipment purchases. The Association may negotiate purchasing specialized equipment for long-term processing line users. Office Equipment Office equipment needs are expected to cost approximately $21,000. This equipment includes computers, printers, copier, inventory control software, furniture, and telephone system to equip at least three offices. A warehouse management system especially for cold storage operations places the cost for the Valdez system at approximately $1501000. This includes the computer hardware, portable bar code readers, radio antenna and transmitters for the cold storage facility, and the computer programs that run on off the shelf computer software. This type of system will integrate with most common accounting and finance programs. Other Equipment Additional equipment needed for the cold storage operations is approximately $379,500. This equipment includes ice machines, forklifts, pallets, totes, scales, tables, and other miscellaneous equipment. Specialized equipment will not be purchased by the Association but will instead, be supplied by the processors requiring such equipment. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 48 Summary of Capital Investment Capital investment for the full project over five years is $39.8 million. Year 1 estimates are for $27.2 million in capital investment. This includes the full ammonia absorption infrastructure and four modular buildings. The study estimates that the full facility will be built over a five-year period; however, this schedule will be based on processors needs and could be sooner or later depending on project success. This project is a unique concept for Alaska seafood storage and processing. The Association does not intend to compete with already established seafood activities. Valdez Fisheries Development Association anticipates receiving grant funding for this entire project. See Table 13 for a summary of capital costs. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 49 Table 13 Capital Costs Using Five -Year Phased Approach to Development Land 18.6 acres across from Petro I $ 225,000 Star Total Land Outlay $ 225,000 Buildings (4 Bldgs.) (2 Bldgs.) (2 Bldgs.) (2 Bldgs.) (2 Bldgs.) Site work $ 460,000 $ 4,000 $ 4,000 $ 4,000 $ 4,000 Concrete 893,000 238,000 238,000 238,000 238,000 Structural Steel 47,000 - - - - Building Components 3,932,000 1,438,000 1,438,000 1,438,000 1,438,000 Plant Equipment 7,792,000 162,000 162,000 162,000 162,000 Piping 732,000 54,000 54,000 54,000 54,000 Electrical 1,124,000 204,000 204,000 204,000 204,000 Instrumentation 20,000 10,000 10,000 10,000 10,000 Paint, Insulation, & Scaffold 50,000 - - - - Freight 1,501,000 212,000 212,000 212,000 212,000 Studies, assessments, permits 500,000 - - - - Engineering 3,523,500 - - - - Contingency 5,146,000 580,000 580,000 580,000 580,000 Inflation adjustment - 63,000 64,000 64,000 64,000 Total Building Outlay $25,720,500 $ 2,965,000 $ 2,966,000 $ 2,966,000 $ 2,966,000 Equipment Office equipment and computer software $ 18,750 $ 2,000 $ 500 - - Warehouse management system including hardware, software, radio antenna, and transmitters 150,000 - - - High -lift Forklifts 32,000 16,000 16,000 16,000 Other Forklifts 78,000 - 40,000 - - Pallets, totes, scales,.and tables 75,000 62,500 62,500 62,500 62,500 Ice machines 100,000 - - - - Processing line equipment (fillet and boning, grading and packaging, labeling and boxing machines, tunnel freezer 840,000 300,000 - - - Inflation adjustment 8,000 3,000 2,000 1,000 Total Equipment Outlay $ 1,293,750 $ 388,500 $ 122,000 $ 80,500 $ 63,500 Cuma/ Vivei Total forLangl, BurLdings, and Equipment $27,239,250 $30,a92,750 $33,fi80,750 $36,727,250 $39,756,750 Source: Based on Valdez Cold Storage Facility Conceptual Engineering Report by Alaska Anvil, dated September 19, 2003, Valdez Fisheries Development Association's estimates, and McDowell Group and RedPoint Associates estimates. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 50 Revenues Revenues from this venture are anticipated to derive from two main sources: cold storage and processing line rental. Cold storage is assumed to be the greater source of revenue but all buildings may be used as warm storage as well. Since both the cold and warm storage areas will use waste heat to warm or cool the space, revenues and expenses are assumed to be similar under either scenario. The study team contacted potential users of the cold storage processing line facility to determine interest in the facility. The revenues depicted here are based on those conversations with potential customers. When a high and low range for usage was indicated by the potential clients, the low range usage is assumed for Year 1 and gradually increases to the high range usage in Year 5. Successful marketing efforts may draw customers unknown at this time, eventually enhancing revenue. High case revenue is heavily dependent on the participation of a major processor of frozen H&G salmon. Cold Storage The primary source of revenue for this facility is from cold storage. - Most cold storage facilities charge fees for each separate activity that occurs in their plant. This analysis assumes that in/out fees, loading/unloading, inspections, and inventory tracking are all revenue generating activities. In/out fees are based on $2.00 per CWT and loading/unloading fees are estimated at $0.77 per CWT. Inspection fees are typically billed hourly, and inventory tracking is a nominal monthly charge, both adding minor amounts to the revenue. Other fees may be charged but typically do not add significant revenues to operations. Revenues from cold or warm storage are assumed to be similar. Generally, this business plan refers to the cold storage revenues and expenses; however, the facility can be used for either. Because seafood product is assumed the primary user for the cold storage, the highest revenues will occur in the June to September time frame when the salmon runs return to Prince William Sound. Figure 3 shows the anticipated pounds of product in cold storage by month in Year Five of operations when the facility is almost at full capacity. The cold storage demand depicted here is based on interviews with potential customers and may not reflect the real demand for cold storage. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 51 25,000,00 20,000,001 15,000,001 N C O IL 10,000,001 5,000,00, Figure 3 Monthly Cold Storage Demand in Year Five (pounds of product) ✓an4ay Re6�4ay arch �prii Mal- J��e ��y 9�gtrS� Septe�� �tobe� N01,0 ece11,be, Source: Estimates based on interviews with potential customers and VFDA assumptions about processor participation. The revenues for the first year of operations are based on low estimates from potential customers for use of the facility. The Year Five revenue projections are based on high estimates from potential customers for their cold storage needs. In all cases, revenues accruing to Valdez Fisheries Development Association. will be greatest in the June through September timeframe and gradually fall off throughout the rest of the year until the following June when salmon return to Prince William Sound. Cold storage rates for this evaluation are based on a minimum break-even point for Valdez Fisheries Development Association with discounts for high -end users and slightly higher fees for low -end users of the facility. Processing Line As with the cold storage area, the fee structure is based on the separate activities occurring in the plant. Product is assumed to be moved from the cold storage area to a thawing area probably a day in advance of using the processing line. The Valdez Fisheries Development Association Cold Storage and Processing Facility Business Plan McDowell Group, Inc. and RedPoint Associates Page • 52 processing line is equipped at a minimum with fillet and boning equipment, grading and packaging, labeling and boxing machines, and a tunnel freezer for refreezing product after value-added activity. A labeling machine is available for processors' use. This analysis assumes the processing line will be made available to multiple processors who will rent the space on a daily basis. It is more likely that one line will be a long-term lease and the other line for short-term usage or that long-term lessees will sub -let their space to smaller processors. The thawing area is assumed to hold 60,000 pounds of product, with revenues estimated at $500 per day or $0.0083 per pound. Product that has been thawed one day can move to the processing area the next day. It is assumed that all 60,000 pounds can be processed in one day with revenues from this activity estimated at $2,800 per day or $0.0467 per pound. The charge to processors from these two activities is about $0.055 per pound. Further discounts could be offered to processors willing to rent the equipment and space for longer periods. Cleaning fees are estimated at $50 per hour for half of the processing line days. Labeling is assumed at $0.34 for 25-pound boxes. Training Revenues from training of processing line users are not included in this evaluation. Processing line customers must demonstrate competency prior to use of the facility. Graduates of the Fisheries Business Incubator Investment Program would be one way to demonstrate competency. Other Income Other revenues might be obtained from interest income, sales of supplies, or additional charges for services now included as part of the total package. Other value-added activity, such as a smokery or a fish meal plant, is not considered for this study, though some consideration was given to including these activities at a future time. Revenue Summary Total revenues from cold storage and processing activity in Year 1 are estimated at $181,100 based on the results of interviews with potential clients. In Year 5, total revenues from cold storage and processing activity rises to $2.7 million, assuming that potential clients are able to reach the high estimate for usage. Higher revenues may occur sooner if processors are able to quickly relocate their operations to Valdez. High case is based on VFDA assumptions about major processor participation. Successful marketing efforts can also increase revenues. Valdez Fisheries Development Association Cold Storage and Processing Facility Business Plan McDowell Group, Inc. and RedPoint Associates Page • 53 Table 14 Annual Revenue Summary for the Valdez Regional Cold Storage and Processing Line Facility Cold Storage Space Rental $ 64,100 $ 153,300 $ 344,900 $ 655,600 $ 873,300 In/Out Fees 40,100 .96,900 221,600 431,200 592,200 Loading/Unloading 14,600 33,500 73,500 138,200 183,600 Inspection Services 4,600 10,400 22,900 43,100 57,200 Processing Line Thawing 6,300 16,200 39,600 81,900 118,800 Line Rental 35,500 91,400 223,000 461,000 668,300 Sorting and Grading 5,700 13,100 28,700 53,900 71,600 Labeling and Boxing 6,200 14,200 31,200 58,600 77,800 Cleanup Fee 1,200 3,300 8,000 16,500 23,900 Other Inventory Tracking 2,200 2,300 2,200 2,200 2,200 Supplies 600 800 900 1,100 .1,200 Totalgnnual1 181,100 $ 435,400 $ 996500 , $1,943300 $967.0,100 Expenses There are eight main categories of operating expenses estimated for this facility: utilities, supplies, labor, building and equipment repair and maintenance, accounting and legal services, depreciation, and taxes. As this analysis assumes that the entire project will be funded with grants, debt service in not included. Depreciation is a non -cash expense; therefore cash flow before depreciation is shown. Personnel Personnel requirements have already been described in the Management Plan section. Those requirements were based on a 6 to 12-million pound cold storage facility needing 14 employees (11 full-time equivalents). For this analysis, we assume that 8 employees are needed in Year 1, 9 employees in Year 2, and in Year 3, all 14 employees (includes 6 seasonal workers) are needed. Even though the previous estimate is based on a 6 to 12-million pound cold storage facility, no additional employees are anticipated for the larger facility. Economies of scale are realized by serving the larger facility with the same number of personnel. The labor burden for employee benefits is assumed to be 20 percent. Utilities Utility expenses consist of electricity, fuel oil for heat, diesel for the generator back- up, and telephone utilities. Waste heat from the Petro Star facility is expected to generate the refrigeration.needed for the cold storage space and the heat needed for Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 54 hot water for the buildings. Heat for the office building is assumed to be provided from fuel. oil, and a diesel generator will serve as back-up to the entire system in the event of shut -downs. Electric power usage for the pumps and compressor system for the waste heat was estimated at $265,728 annually in the Alaska Anvil conceptual engineering report. Since the Alaska Anvil report utility usage was based on the completed concept (all 12 buildings), and building construction is a phased approach over five years, the electrical utilities have been phased as well. The modular approach of the building will allow shutdown of buildings not in use so there may be reduced electrical costs depending on how often and how long these buildings can be safely closed off. Telephone service for three lines including DSL Internet service is anticipated. Water is supplied from two on -site wells and sewer service is a 2,000-gallon septic tank and drainfield. Heavy waste from processing activity will be transported to the city dump or the cannery for disposal. Supplies Office supplies such as. paper, pens, toner for printers and copiers, along with grounds supplies are minimal. Included in the supplies estimate are also minor expenses for processing line cleaning. Equipment Repair and Maintenance Processing equipment repair and maintenance expenses are estimated at 1.5 percent of equipment costs. An additional set -aside for equipment upgrades has been included since typical useful life of commercial equipment is seven years, and this analysis takes us to Year 5. It is anticipated that some equipment may require major repairs, upgrades, or technology improvements by Year 5; this set -aside should cover those expenses. Building Repair and Maintenance Building expenses include insurance (for the building only, not the customer contents), repair and maintenance, and grounds maintenance including snow removal. Building insurance is estimated at 0.3 percent of the capital costs. This expense may be more or less depending on insurance carriers and rates at the time of initiation of coverage. Building repair and maintenance is based on 0.25 percent of the capital costs. This expense may be overstated for the beginning years when the building is new and will require less maintenance but these funds should be set aside for future maintenance needs. Snow removal costs are based on actual expenses currently expended for the Valdez Fisheries Development Association office and Business Incubator site. Snow removal at the new facility is assumed to be a similar expense. Taxes Valdez Fisheries Development Association intends to operate this venture under its non-profit 501(c)(3) status and therefore will not be liable for business corporate Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 55 taxes. Fish taxes will be. paid by the processors utilizing the facility and not by the Valdez Fisheries Development Association. The only taxes envisioned for the enterprise at this time is real property taxes. The current real property tax rate for the City of Valdez is 20 mills and the assessed value of the property for this evaluation is based on the cost to purchase the land and construct the buildings. Valdez Fisheries Development Association may realize some additional savings on the real property taxes provided the City grants a waiver for this facility. It is uncertain at this time if the cold storage and processing line facility would be eligible for the waiver so the full real property tax indebtedness is included. Accounting and Legal Business services such as accounting and legal fees are estimated at $5,000 in the first year and ramp up to $10,000 in Year Five. Depreciation Although not a cash outlay, depreciation is a very real expense. Depreciation attempts to match up profit with the expense it took to generate that profit -- or in this case, the break-even point. Accumulating the depreciation of the buildings and equipment for this venture will allow for eventual replacement of the capital as it reaches the end of its useful life. For this analysis, processing line equipment is assumed to have a 7-year life and 30 percent residual value, the ice machines are assumed to have a 10-year life and 20 percent residual value, the office equipment is assumed to have a 5-year life and no residual value, and the building is assumed to have a 35-year life and a 20 percent residual value. Depreciation is listed separately from the normal operations in order to determine cash flow. Debt Service The concept for this endeavor is to cover all costs of purchasing the land, buildings, and equipment and to cover the operating deficiencies in the beginning years with grant funds. This analysis assumes'there will be no debt service. Valdez Fisheries Development Association has as its goal to create jobs, year-round employment, and allow processors to retain the value-added profits from their fishing endeavors. Expense Summary Annual expenses range from $1.2 million in the first year of operation to $2 million in Year 5 based on existing conditions in Valdez for utility rates, the Alaska Anvil conceptual engineering report for construction, and discussions with industry experts for insurance, repair and maintenance, and depreciation schedules. When depreciation is added, Year 1 expenses are almost $2 million and Year 5 expenses rise to $3 million. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 56 Table 15 Annual Expense Summary for the Valdez Regional Cold Storage and Processing Line Facility Expense-.. • i- Utilifies Electricity $ 203,400 $ 212,300 $ 236,700 $ 271,100 $ 282,100 Fuel oil for heat 1,200 1,200 1,200 1,200 1,200 Telephone/Internet Connection 3,700 4,000 4,300 4,600 4,900 (3 lines) Diesel for generator backup 3,000 3,000 3,000 3,000 3,000 Sub -total Utilities 211,300 220,500 245,200 279,900 291,200 Supplies Office 1,500 1,700 1,800 2,000 2,200 Grounds 500 600 600 700 700 Processing Line 2,500 2,800 3,000 3,300 3,700 Sub -total Supplies 4,500 5,100 5,400 6,000 6,600 Labor Salaries 260,000 310,000 465,000 465,000 465,000 Burden at 20% 52,000 62,000 93,000 93,000 93,000 Sub -total Labor 312, 000 372,000 558,000 558,000 558,000 Building and Equipment Expense Insurance (property and liability) 106,200 132,200 158,200 184,200 184,200 Building repair and maintenance 64,700 72,100 79,500 86,900 94,300 Grounds maintenance (snow 10,000 10,000 10,000 10,000 10,000 removal) Processing equipment R&M 19,300 25,000 27,100 28,400 29,200 Set -aside for equipment 50,000 75,000 100,000 125,000 150,000 upgrades Sub -total Building and Equipment 250,200 314,300 374,800 434,500 467,700 R&M Business Services Accounting and Legal 5,0001 6,0001 7,000 1 8,0001 10,000 Taxes Real property (20 mills) 480,500 535,400 590,300 645,200 700,100 Expenses before Deprecia#ion $1,263,700 $1,453,500; $1,780,900 $1,931,800 $2,033,800 and>Debt Sernce: .. _. _. Depreciation Equipment (processing) $ 84,000 $ .114,800 $ 114,800 $ 114,800 $ 114,800 Equipment (office) 33,800 34,200 34,300 34,300 34,300 Equipment (cold storage) 11,000 12,600 18,200 19,800 19,800 Ice machines 10,000 10,000 10,000 10,000 10,000 Buildings 587,900 655,700 723,500 791,300 859,100 Sub -total Depreciation 726, 700 827,300 900,800 970,200 1,038,000 Debt Service Assumes 100% grant funding - - - - - Total Expenses $1990,400 $2,28Qi81)0 $2,681,700 $2,902000 $3,071,800 Note: As a 501(c)(3) Valdez Fisheries Development Association may not be subject to real property taxes for this facility. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page - 57 Monthly Cash Flow Seasonal businesses must often contend with uneven cash flows during the year. This is particularly true of businesses reliant on seafood product. Table 16 shows the monthly revenues and expenditures for Year One and Year Five of Operations. In Year Five the facility has positive cash flow overall for the year but has negative cash flow in the first five months. Valdez Fisheries Development Association is well aware of the cash flow challenges with a seafood dependent business and are prepared annually to meet expenses during lulls in the business cycle. 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Revenue projections are based on existing interest in the facility and an approximately break-even cash flow in year five. Cash flow from operations depicted in Table 17 does not include an expense item for depreciation. Starting in Year Five, the Valdez Regional Cold Storage and Processing Facility must begin to accumulate funds for replacement of processing line equipment that typically has a useful life of 7 to 10 years. Table 17 Valdez Fisheries Development Association Cash Flow Statement for the Regional Cold Storage and Processing Line Facility e Revenues Cold Storage $ 123,400 $ 294,100 $ 662,900 $ 1,268,100 $ 1,706,300 Processing Line 54,900 138,200 330,500 671,900 960,400 Other 2,800 3,100 3,100 3,300 3,400 Total Revenues 181,100 436,400 996,500 1,943,300 2,670,100 Expenses Utilities $ 211,300 $ 220,500 $ 245,200 $ 279,900 $ 291,200 Supplies 4,500 5,100 5,400 6,000 6,600 Labor 312,000 372,000 558,000 558,000 558,000 Building and Equipment 250,400 314,500 375,000 434,700 467,900 Business Services 5,000 6,000 7,000 8,000 10,000 Taxes 480,500 535,400 590,300 645,200 700,100 Total Expenses 1,263,700 1,453,500 1,780,900 1,931,800 2,033,800 Cash Flow from $(1,082600) (784,400) $ 11,500 $ 636,300 Note: Depreciation expense has not been taken in this cash flow analysis. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 60 RISK ASSESSMENT AND MITIGATION The major risk factors for this operation include: Management Competence: This factor is perhaps the single most important risk factor. A new development in a high -cost environment such as Valdez, Alaska must be managed extremely well, or the financial and community economic consequences could be severe. The potential risk of reliance on competent management increases as the scale of this proposed phased development increases. Mitigating measure: Recruit a cold storage and processing line facility manager from among the best available and pay and support this person well. Reliance on a single customer: In this business plan VFDA assumes that most of the revenues will derive from a single large processor currently operating in Prince William Sound. Failure to attract and keep this customer could have serious consequences for the cold storage and processing line facility, particularly if the processor elects to take their business elsewhere after the entire facility has been constructed. Mitigating measures: Recruit or train an existing employee in marketing. Second, consider negotiating a long-term contract commitment with any major customer. Adequate volume of fish product: Historical records of fish harvest show substantial volume. However, as witnessed in 2004, the history of salmon returns is volatile. Generally, there is more than ample supply returning to Prince William Sound. However, poor run years have been recorded in the past. Mitigating measures: Valdez Fisheries Development Association could work with other aquaculture operators in Prince William Sound and the Alaska Department of Fish and Game to ensure that the fish supply is properly managed. Quality of fish: Valdez Fisheries Development Association will not be responsible for the quality of the fish product or the value-added activity. However, the success of the cold storage and processing line facility is dependent on the success of the users of the facility. Mitigating measures: Actively engage in distributing educational materials and offer training to processors who use the cold storage and processing line facility. Valdez Fisheries Development Association could also provide processors information on grant funding to purchase improved equipment for their own harvesting operations. Deferred depreciation: The financial analysis depicted in this business plan relies on the assumption of 100 percent grant funding. Normal wear and tear on buildings and equipment is typically accounted for through depreciation accounts but because of the grant funding assumption this business plan has focused mostly on cash flow. This is a unique project for Alaska and the price offered to potential customers must compete with much larger facilities in the Pacific Northwest. Mitigating measures: The financial analysis depicted in this business plan postpones the accrual of depreciation on the building and equipment until later years. Valdez Fisheries Development Association should consider an accelerated depreciation schedule after Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 61 the facility reaches breakeven in order to have sufficient funds in later years for repair and replacement of buildings and equipment. Petro Star reliance: The ammonia absorption refrigeration relies on the use of waste heat from the Petro Star Refinery. The refinery has had scheduled downtime of up to two weeks in the past and unscheduled downtime could occur at any time. Mitigating measures: Valdez Fisheries Development Association should coordinate with Petro Star to make sure that scheduled downtime occurs at non -peak cold storage times. In addition, VFDA should ensure that backup systems are adequate to maintain cold storage temperatures in the event of systems wide failure for whatever reason. Valdez Fisheries Development Association McDowell Group, Inc. and RedPoint Associates Cold Storage and Processing Facility Business Plan Page • 62 APPENDIX Letters of Interest Valdez Fisheries Development Association Appendix Cold Storage and Processing Facility Business Plan McDowell Group, Inc. Valdez Regional Cold Storage Facility Conceptual Engineering Report by Alaska Anvil, Inc. — September 19, 2003. Valdez Fisheries Development Association Appendix Cold Storage and Processing Facility Business Plan McDowell Group, Inc. Valdez Fisheries Development Association Business License and IRS determination letter. Valdez Fisheries Development Association Appendix Cold Storage and Processing Facility Business Plan McDowell Group, Inc. Valdez Fisheries Development Association Tax Returns 1999 through 2003 Valdez Fisheries Development Association Appendix Cold Storage and Processing Facility Business Plan McDowell Group, Inc. Resumes for Key Personnel Valdez Fisheries Development Association Appendix Cold Storage and Processing Facility Business Plan McDowell Group, Inc. Jason C. Wells Box 682 Valdez, AK 99686 (907) 835-4409 Professional Experience 1995 to present Valdez Fisheries Development Association, Valdez Alaska Executive Director - Responsible to a seven member board of directors. Duties include full oversight of a production salmon hatchery, annual budget management, cost accounting, production goals, personnel policy, public relations, city, state, and federal permitting. Included certification of facility for food grade egg extraction. 1991 to 1994 Wells Brothers Inc., Valdez Alaska Owner/operator - Commercial Fishing Captain- oversight of commercial seine and tendering vessels. Duties include hiring and training crews, equipment maintenance, vessel and crew safety, fish location, finance and processor negotiating. 1984 to 1991 Valdez Fisheries Development Association, Valdez Alaska Executive Director - Responsible to a seven member board of directors. Duties include full oversight of a production salmon hatchery, annual budget management, cost accounting, production goals, personnel policy, public relations, city, state, and federal permitting. Included certification of facility for food grade egg extraction. 1979 to 1984 Valdez Fisheries Development Association, Valdez Alaska Project Manager - Responsible to a seven member board of directors. Duties include: development of corporate goals and objectives for salmon enhancement in Port Valdez, incorporate 501(C)(3) corporation, evaluate local resources, formulate long term development strategy, obtain governmental permits, arrange for project financing, oversee project design and construction, recruit staff, development of personnel policy, account for city, state, and federal grants. 1976 to 1978 Green Construction Co., Fairbanks Alaska Expediter - Purchased heavy equipment parts and construction materials for remote construction projects throughout Alaska. 1974 to 1976 Green Associates, Inc., Fairbanks Alaska Warehouseman - Duties included office support, shipping, and receiving of equipment, and construction materials to northern pipeline camps. Valdez Fisheries Development Association Appendix Cold Storage and Processing Facility Business Plan McDowell Group, Inc. 1972 to 1973 Williams Brothers Canada, Ltd., Calgary, Alberta, Canada Field Biologist - conducted field surveys on fisheries populations in and around the Arctic National Wildlife Refuge. Stationed at Arctic Village and Kavik River. Education Valdez School system - K to 12 Graduated 1966 University of Alaska -1966 to 1968 University of Washington -1968 to 1971- B.S. Fisheries Biology ETT Certified 24 Hour HAZWOP Certified Organizations City of Valdez, Councilman Regional Citizen Advisory Committee, V.P. TOEM Committee Director Prince William Sound Aquaculture Corporation References Bob Kellar - President Valdez Fisheries Development Association (907) 835-4365 John Kelsey - Valdez Dock Company (907) 835-4517 eTom Gilson - Finance Officer for the City of Valdez (907) 835-4431 Valdez Fisheries Development Association Appendix Cold Storage and Processing Facility Business Plan McDowell Group, Inc. David C. Cobb Box 1858 Valdez, AK 99686 (907) 835-2637 Statement of Qualifications • Fifteen years of work in Alaska aquaculture industry • Fourteen years of work in the State of Montana Hatchery systems and Fisheries Biology field • Two years Assistant Hatchery Manager • Four Years Project and Maintenance Manager • Four years Business Manager • Fourteen years of progressively responsible supervisory experience including hiring, training, and evaluating work performance • Eighteen years member of American Fisheries Society Community Involvement • Valdez Elks 2537 (Trustee) • Valdez Dart Association • Valdez Eagle Aerie • Valdez High School Booster Club (President) • St. Francis Xavier Catholic Church Parish Council • Prince William Sound Economic Development Council (1st Vice President) • Prince William Sound Community College "Friends of the College Board" • Valdez Chamber of Commerce • Valdez Convention and Visitors Bureau • Valdez City Council (four years) • Mayor, City of Valdez (two years) Statewide Involvement • Public Advisory Group to Exxon Valdez Oil Spill Trustees — appointed by U.S. Secretary f the Interior • Resource Development Council — Board Member • Coastal Policy Commission — Appointed by the Governor of the State of Alaska • Member of the Alaska Municipal League • Member of the Alaska Mayors. Conference Valdez Fisheries Development Association Appendix Cold Storage and Processing Facility Business Plan McDowell Group, Inc. Education Associate Degree in Fisheries Biology — Olympic Community College, Bremerton, Washington (1967 —1968) Bachelors of Science Degree in Fisheries Biology — College of Great Falls, Great Falls, Montana (1980-1981) Continuous professional development workshops and training classes Work History 5/82 — present Fish Culturist, Assistant Manager, Projects and Maintenance Manager, and Business Manager — Valdez Fisheries Development Association, Box 125, Valdez, AK 99686 6/68 to 4/82 Numerous positions within Fish Hatchery system and in Field Biology projects, Montana State Department of Fish and Game, Great Falls, Montana 59404 10/66 to 5/68 Attending college 9/62 to 9/66 U.S. Marine Corp. References Don Daniels, President Valdez Fisheries Development Association Box 125 Valdez, AK 99686 (907) 835-4469 George Levasseur, District Director Department of Transportation & Public Facilities Box 507 Valdez, AK 99686 (907) 835-4322 Dr. JoAnn McDowel, President Prince William Sound Community College Box 97 Valdez, AK 99686 (907) 834-1610 David Beck, Manager (personal reference) Ketchum Air Service Valdez, Alaska 99686 (907) 835-3789 Valdez Fisheries Development Association Appendix Cold Storage and Processing Facility Business Plan McDowell Group, Inc. Laura Weaver Box 293 Valdez, AK 99686 (907) 835-4447 Education Bachelors of Business Administration from the University of Alaska Fairbanks,1976. Accounting major. Associates Degree in Computer Information Systems 1976. Business Programming. Licensed Certified Public Accountant since 1979. 24-Hour HAZWOP Certified Experience Present Accounting. Responsible for all accounting functions including payroll, general ledger, accounts payable, monthly financial statements, and preparation of budget. Provide additional information as needed to management. Responsible for maintaining adequate cash flow through budgeting and investment to generate the best rate of return with cash on hand. Budgeting. Provide information and assistance in preparing the next fiscal year budget. Provide management with actual historical information to assist in preparing department budget. Computer. Currently maintain all accounting functions on PC Fund software. Data input for management of scientific historical information. Knowledge of Lotus, Excel, Word Perfect, and Fundaware. Other Duties. Assists management with sale of fish and collection of revenues from Processors. Maintain bidders list and communicate with bidders on a daily basis during fishing season to promote timely sale, pickup of fish, and collection of revenue. All other duties necessary in a one -person office. Past Prepared monthly financial statements. Supervisor of accounting department. Prepared monthly government and tax reports. Provided assistance in preparing the budget and analysis of budgeted to actual expenses. Worked with all private and government auditors to successfully complete all audits. Responsible for the development and implementation of computer programs for the accounting department. Reconcilement of calculated inventory to actual inventory and investigation of variances. Valdez Fisheries Development Association Appendix Cold Storage and Processing Facility Business Plan McDowell Group, Inc. Job History 1987 — present Administrative Assistant, Accountant. Valdez Fisheries Development Association Inc., Box 125, Valdez, AK 99686 1980 —1987 Accounting Manager. Mapco Alaska Petroleum Inc. (North Pole Refinery) 1100 H & H Lane, North Pole, AK 99705 1979 —1980 Office Manager. Arctic Mechanical, Fairbanks, AK 99701 1975 —1979 Staff Accountant. Stock Inc., CPA. University Avenue, Fairbanks, AK 99701. Prepared monthly financial statements and payroll taxes for clients. Did individual income tax returns =. Prepared unaudited and audited financial statements and corporate income taxes for clients. h Valdez Fisheries Development Association Appendix Cold Storage and Processing Facility Business Plan McDowell Group, Inc.