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WA0001-PR000126PROPOSAL PROJECT IDENTIFICATION: Repainting of the 1.5 Million Gallon Elevated Storage Tank Interior in Coppell, Texas. BD OF (NAM OF TKIS BID IS SUBMITTED TO: City ofCoppell (hercinafter called OWNER) c/o Purchasing Agent 255 Parkway Boulevard P.O. Box 478 Coppell, T~xas 75019 CITY OF COPPELL BD NO: (D,,C~ t - OIr'~D ? -. The undersigned BDDER proposes and agrees, if this Bid is accepted, to enter into an agreement with OWNER in the form included in the Contract Documents to perform end furnish all Work as specified or indicated in the Contract Documents for the Contract'Price end within the Contract Time indicated in this Bid and in accordance with the other t~ms end conditions of the Contract Documents. BDDER accepts all of the terms and conditions of the Advertisement or Notice to Bidders and Instructions to Bidders. This Bid will remain subject to acceptance for ninety (90) days after the day of Bid opening. BIDDER will sign and submit the Agreement with other documents required by the Bidding Requirements within ten (10) days ai~er the date of OWNER's Notice of Award. 3. In submitting this Bid, BDDER represents, as more fully set forth in the Agreement, that: (a) Co) BDDER has examined copies of all the Bidding Documents and of the following Addenda (receipt of all which is hereby acknowledged): Date: Rec~d~ BIDDER has familiarized itself with the nature and extent of the Contract Documents, Work, site, locality, and all local conditions and Laws and RegulatiOns that in any manner may affect cost, progress, performance or furnishing of the Work. (c) BIDDER has studied carefully all reports and drawings of subsurface conditions contained in the contract documents and which have been used in preparation of the contract documents. (d) (9 (g) (h) (i) CONTRACTOR may rely upon the accuracy of the technical data contained in such reports, but not upon nontechnical data, interpretations or opimons contained therein or for the completeness thereof for CONTRACTOR's purposes. Except as indicated in the immediately preceding sentence, CONTRACTOR shall have full responsibility with respect to subsurface conditions at site. BDDER has studied carefully all drawings of the physical conditions in or relating to existing surface or subsurface structures on the site, which are contained in the contract documents and which have been utilized in preparation of the contract documents. CONTRACTOR may rely upon the accuracy of the technical data contained in such drawings, but not for the completeness thereef for CONTRACTOR's pth-poses. Except as indicated in the immediately preceding sentence, CONYRACTOR shall have full responsibility with respect to physical conditions in or relating to such structures. BIDDER has obtained and carefully studied (or assumes responsibility for obtaining and carefully studying) all such examinations, investigations, explorations, tests and studies (in addition to or to supplement those referred to in (c) above) which pertain to the subsurface or physical conditions at the site or otherwise may affect the cost, progress, performance or furnishing of the Work as BIDDER considers necessm'y for the performance or furnishing of the Work at the Contract Price, within the Contract Time and in accordance with the other terms and conditions of the Contract Documents; and no additional examinations, investigations, explorations, tests reports or similar information or data are or will be required by BIDDER for such purposes. BDDER has reviewed and checked all information and data shown or indicated on the Contract Documents with respect to existing Underground Facilities at or contiguous to the site and assumes responsibility for the accurate location of said Underground Facilities. No additional examinations, investigations, explorations, tests, reports or similar information or data in respect of said Underground Facilities are or will be required by BIDDER in order to perform and furnish the Work at the Contract Price, within the Contract Time and in accordance with the other terms and conditions of the Contract Documents. BDDER has correlated the results of all such observations, examinations, investigations, explorations, tests, r~pons and studies with the terms and conditions of the Contract Documents. BIDDER has given ENGINEER wfiuen notice of all conflicts, errors or discrepancies that it has discovered in the Contract Documents and the wriuen resolution thereof by ENGINEER is acceptable to BIDDER. This bid is genuine and not made in the interest of or on behalf of any undisclosed person, firm or corporation and is not submitted in conformity with any agreement or rules of any group, association, organization or corporation; BIDDER has not directly or indirectly induced or solicited any other Bidder to submit a false or sham Bid; BIDDER has not solidted or induced any person, firm or corporation to refrain from bidding; and BIDDER has not sought by collusion to obtain for itself any advantage over any other Bidder or over OWNER. It is understood and agreed that the following quantities of work to be done at unit prices are approximate only, and are intended principally to serve as a guide in evaluating bids. r T r 1-13 (j) It is understood and agreed that the quantifies of work to be done at unit prices and materials to be furnished may be increased or diminished as may be considered necessary in the opinion of the OWNER to complete the work fully as pined and contemplated, and that all quantifies of work, whether increased or decreased, are to be performed at the unit prices set forth, except as provided for in the Contract Documents. It is understood and agreed that all work under this contract will be completed within the bid calendar days. Completion date will be established in the Notice to Proceed. 5. BIDDER will complete the Work for the following price(s): Item ] E~tm~ted No. Qnamity Unit I L.S, 2 I L.S. 3 I L.S. 4 10 H rs, 5 1 L.S. CITY OF COPPELL, TEXAS Repainting of the 1.5 Million Gallon Elevated Storage Tank Interior BIB SCHEDULE BASE BID Price m Description and Price in Words Figures Extended Panount For Abrasive Blasting the Interior Area of the 1,500,000 Gallon Elevated Storage Tank and Containing all Blast Material and Existing Paint Removed complete in place, the sum of and F~;'r,~ 'y~OO'V~0dS~ ~ Dol~ra C~nts per Lump Sum 4 ccc For Painting the Interior Area of the Tank complete in place, the sum of " ~- o and F~y~C~ "rko,~a-thv x~ c~ts pc, h~ s,,~ For the Proper Disposal of the Interior PaInt and Blasting Media Removed from the Elevated Storage Tank complete In place, the sum of Dollars For Pefforramg Miscellaneous Remedial Welding by a Certified Welder when requested by the Owner complete in place, the sum of and Cents per Hour Dollars For Removing the 24-1nch Double Disk Gate Valve and Replacing with a 24-Inch Motor Operated Butterfly Valve. including all SCADA Cormectious complete in place, the sum of a~,(t~ 05~00~/0/~ t~.Z5 Dollars and ~ Cents per Lump Sum 1-15 sO / : [ BASE BID 6 ~,snraa~cd [ Quantity Unit Description and Price m Words I L.S. For Furnishing and Opcratmg an All Elecu'ic Dehunudification System for the Interior Blast, Paint and Cure complete m place, the sum of 6/C-~/T //U,,l~4~ /~F~ Dollars Ccnns per L S AMOUNT: BASE BID (Items 1 Through 6) Price in Figures Extended Amount : I ADDITIVE ALTERNATE item ~sm'nated ] No. Quantity Unit Description and Price in Words Price m Extended Figures Amount 1A 1 L.S. 2A 1 L.S. For the Cleaning all Metal Surfaces Inside the 1.5 MG Elevated Storage Tank Fluted Column complete m place, the sum of Cents per Lump Sum For Overcoatrag of the Interior of all Metal Surfaces Inside the 1.5 MG Elevated Storage Tank Fluted Coltram complete in place, the sum of d Cents per Lump Sum Cents per meat F~t Through 3A) ( 1-17 BID SUM:MARY TOTAL ANIOUNT: BASE BID (Items 1 Through 6): To~al Price Bid Total Price Bid In Words: / ' Total Price Bid TOTAL AMOUNT: ADDITIVE ALTERNATE (Items 1A, 2A & 3A): $ do 3? ~'() ~' Total Price Bid In Words: BIDDER agrees that all Work awarded will be completed within the dates established in the Contract Documents. Contract time will commence to run as provided in the Contract Documents. Communications concerning this Bid shall be addressed to the address of BIDDER indicated on the applicable signature page. BDDER understands that the Owner is exempt from State Limited Sales and Use Tax on tangible personal property to be incorporated into the project. Said taxes are not included in the Conwact Price (See Instruaions to Bidden). 9. The terms used in this Bid which are defined in the General Conditions of the Construction Conu'act included as part of the Contract Documents have the meanings assigned to them in the General Conditions. The City of Coppell reserves the right to delete any portion of this project as it may deem necessary to stay within the City's available funds. Should the City elect to delete any portion, the contract quantities will be adjusted accordingly. S MII"'EDon~'--~"'~0~c4] "ZG ,2000. TOTAL AMOUNT OF BID (Base Bid + Additive Alternate): Total Price Bid s I 700 QUESTIONNAIRE Each Bidder shall write in the name, where indicated, of the manufacturers of equipment which Bidder proposes to furnish and the subcontractors the Bidder plans to utilize. Not more than onemanufacturer's or subcontractors name shall be listed for each item of equipment. Upon award of a contract, the named equipment shall be furnished. Substitutions will be permitted only if named equipment or subcontractor does not meet the requirements of the Contract Documents, the manufacturer or subcontractor is unable to meet the requirements of the consreaction schedule, or the manufacturer or subcontractor is dilatory in complying with the requirements of the Contract Documents. Substitutions shall be subject to concurrence of the Owner and shall be confirmed by Change Order. Preliminary acceptance of equipment listed by manufacturer's name shall not in any way constitute a waiver of the specifications covering such equipment; final acceptance will be based on full conformity with the Con~'act Documents. Failure to furnish all information required may be cause for rejection of the Bid. Equipment 24" Butterfly Valve Electric Valve Operator Dehumidi~cation Equipment Manufacturer Dis. cipline Electrical Instrumentation Subcontractor B~ ~'F~A~T The undersigned certifies that the bid prices contained in this bid have been carefully reviewed and are submined as correct and final. Bidder further cerUfies and agrees to furnish any and/or all commodities upon which prices are extended at the price offered, and upon the conditions contained in the Specifications of the Invitation to Bid. The period of acceptance of this bid will be ~ 0 calendar days fi'om the date of the bid opening. (Pc-ned of acceptance will be ninety (90) calendar days unless otherwise indicated by Bidder.) undersigned authority, a Notary Public in and f , on this day personally appeared 'T'F*evt ~,//~4 x"' who after being by me duly swom, did dcpose and say: (Nar~ of Firm) I hereby certify that the foregoing bid has not been prepand in collusion with any other Bidder or individual(s) engaged in the same line of business prior to the official opening of this bid. Further, I certify that the Bidder is not now, nor has been for the put six (6) months, cl'u'ecfly or indirectly concerned in any pool, agreement or combination thereof, to con~'ol the price of serviccs/coramodities bid on, or t.o influence any individual(s) to bid or not to bid thereon." Name and Address of Bidder: Telephone: ( '~ I '~ ) SUBSCRIBED AND SWOP,.N to before me by the above named on this the Notary Pub ~c in and for the State of 2000. T'9_g, [2)ARIA KELLEY MY COMMISSION EXPIRES OCTOBER 2, 2002 If BIDDER IS: An Individual By doing business as Business address ([ndividual's Name) Phone No. (Seal) A Partnership By Business address (Firm Name) (General Parmet) Phone No. (Seal) A Joint Venture By 5/~' (N ) (Address) By (Name) (Address) (Each joint venture must sign. The manner of signing for each individual, parmership and corporation that is a parmet to the joint venture should be in the manner indicated above. I AFFIDAVIT OF SAFETY RECORD (I) (We) the underZ~ned do declare and affirm that (my) (our) firm or corporation (has) (have) received citation from the Occupational Safety and Health Administration (OSHA) within the past two (2) years and (I) (We) do further declare and affirm that (my) (our) firm or corporation (has)(have)experienced ~_3 worker injuries related to construction safety on projects within the past two (2) years. NAME OF SU/1//O~N~CTOR OFFICER'S NAME & TITLE SIGNATURE OF OFFICER DATE NAME OF FIllVl ~~&T /-~ STATE OF TEXAS } } for,,~?t/~/F,~'t'~ ~'~j0//! ~c. ~o~ to me to be the p~n whose name is subs~d to the foregoing ins~ ac~o~Zed to me that (he) (she) (~ey) executed the same for the pu~oses and consid~ations therein expressed as the act and deed of said fin or coloration, and in the capaci~ therein expressed. ]~L~ C(,_q~4 of Texas Notary Public in an~e DARLA KELLEY MY CGMMI881QN EXPIRES OCTOBER 2, 2002 TRANSMITTAL OF ADDENDUM IN STRU CTIONS: Acknowledge receipt of Addenda in Proposal, on outer envelope of bid AND WITH THE FORM BELOW FAXED TO (214)361-0204 upon receipt. Addendum Acknowledgment FAX to (214)361-0204 [ Acknowledge the receipt of Addendure No. City of: Project Nmne: Coppell Repaint of t .5 Million Gallon Tank Elevated Storage Tank Interior By Facsimile Transmission on this date: · January 20, 2000 Company Name E-Mail Address: "PLEASE SIGN &"'FAX THIS PAGE BACK TO SJ&F" (as verification that you received this Fax) (214) 361-0204 Total Number of Fax Pages: JAN-20-2000 17: 0~ -I- Addendure No. I ~.01 CITY OF COPPELL, TEXAS REPAINTING OF THE 1.5 MILLION GALLON ELEVATED STORAGE TANK INTERIOR ADDENDUM NO. 1 January 20, 2000 Plans and specifications for the Repainting of the 1.5 Million Gallon Elevated Storage Tank Interior project, for the City of Coppell, Texas, on which bids are to be received untfi 2:00 p.m., January 28, 2000, are hereby modified as follows 1. Refer to the Notice to Bidders, page 1-2. Revise the address of the City of Coppell Town Center to 255 Parlovay Boulevard, CoppelI, Texas 75019 2. Refer to Section SC.30.G. Application of the Special Conditions. Strike the words "or by" from the last sentence of the third paragraph of this section. 3. R. efer to the Plans in the back of the specifications. Add attached Plan Sheet Number 3 of 3, labeled Motorized Valve - Electrical Plan, to the consWuction plans. 4. Bidders shall acknowledge receipt of Addendure No. 1 in the space provided in the Proposal, on the outer envelope of their bid, and by faxiqg back the "Transmittal of Addendure Acknowledgment Sheet" to Shimek, Jacobs & Finklea. L.LP. at (2,14) 361-0204. SHIMEl(, JACOBS & ~FIP/KLEA, L.L.P. CONSULTING ENGINEERS DALLAS, TEXAS JAN-20-~000 17: 09 ~. 02 CRY OF COPPEU,, T[XAS TRANSMITTAL OF ADDENDUM INSTRUCTIONS: Acknowledge receipt of Addenda in Proposal, on outer envelope of bid AND WITH THE FORM BELOW FAXED TO (214) 361-0204 upon r~ceipt. Addendum Acknowledgment FAX to (214) 361-0204 I Acknowledge the receipt of Addendure No. City of: Project Name: 2 Coppell Repaint of 1.5 Million Gallon Tank Elevated Storage Tank Interior By Facsimile Transmission on this date: Contractor's Signature ~ Ianua~ 25, 2000 Company Name E-Mail Address: ,'PLEASE SIGN & FAX THIS PAGE BACK TO SJ&F" (as verification that you received this Fax) (214) 361-0204 Total Number of Fax Pages: JAN-25-2(]00 21: i9 -1- ,4ddendum No. 1 P.01 CITY OF COPPELL, TEXAS REPAINTING OF THE 1.5 MILLION GALLON ELEVATED STORAGE TANK INTERIOR ADDENDLIM NO. Xanuary 25, 2000 Plans and specifications for the R. epalnting of the 1.5 Million Gallon Elevated Storage Tank Interior project, for the City of Coppe11, Texas, on which bids are to be received until 2:00 p.m., January 28, 2000, are hereby modified as follows Refer to Section SC.30.G. Application of the Special Conditions. In the fourth paragraph of this section, revise the etectric service to be provided by the City of Coppell to "240 volt, 3 phase, 200 amp service". Delete alI references to 480 volt, 255 amp service in this paragraph. Bidders shall acknowledge receipt of Addendum No. I in the space provided in the Proposal, on the outer envelope of their bid, and by foxing back the "Trsnsmittal of Addendure Acknowledgment Sheet" to Shimek, lacobs & Finidea, L.L.P. at (214) 361-0204. S,HI~EIC, JACOBS #'' FINKLEA, L.L.P. CONSULTING ENGINEERS DALLAS, TEXAS JAN-25-2000 21: 19 -2- Addendure No. I ~. 02 Advantage hWdlCt Services, Inc. ~ta~eConu'~ctSef, ce~,lnc, 7150AJm~Ge~4~Ro~d Phone:. 713JRI-0747 F&x: 713-991-3939 E-mail: Milu{-~wk~rlOOO~m~n~em To: @Fax: From: Date: Re: Pages: Mr. Gary Hendricks, P.E., SJ&F 214 - 361-0204 Roy Saldivar/General Manager Thursday, January 27, 2000 @ 8:31 AM Repaint of 1.5 MG Elevated Storage Tank Interior 2. including this Dear Sir; I am preparing this correspondence as acknowledgment of "Addendure No. 3" for the City of Coppell, TX-, Repainting of the 1.5 MG Elevated Storage Tank Interior, Project No. WAO0-01. Please be advised that this Addendum does not alter our Bid. We received this Addendure after our Bid Package had been forwarded. Please acknowledEe receipt and acceptance of our fax. Regards ~O/;O'd 6£~ ;66 £~ 'SAS 'g',lGq8 q~NOII~NSBINI 8~:80 000~-~-N~Z I ZO'd qWlOl TRANSMITT.4,L OF ADDENDUM INSTRUCTION5: Acknowledge receipt of Adaenda in Propasai, on outer envelope of bid AND WITH THE 1:OI~4 BELOW FAXED TO (214) 3~1-0~04 upon r~aipt, AddeadumAc~owledgment F~Y to (214)3fl-0204 Acknowledge the receipt of Addedurn ,No. 3 City of': Project Name: Coppell Rcpaint of l .$ Million Gallon Tank Slevat~d Stonge Tank Interior By Fazs~'nile Transmission' on tiffs date: E-Mail Address: J~mxry 26, 2000 'C~pany Name "PLEASE SIGN. & FAX THIS PAGE BACK TO SJ&F" (as yeri~cati~_n that. you. received this Fax) (214) 361-0204 Total Numbsr of Fax pages: 2 AD VANTAGE CONTRACT SER VICES, INC. 7150 Aimed. Geno. Houston, TexM 77075 Phone {713) 991-0747 Fax (715) 991-4671 QUAI,IFICATION STATEMENT 1. Statement of Bidders Qualifications 2. Work in Progress Schedule 3. Completed Projects, Case Histories 4. References 5. Resumes of Key Personnel 6. Current FinanciaLs A. Current, Reviewed Interim Statement B. Annual, Audited Corporate Statement Division Office: 222 Thompson Road. Houma, Louisiana 70363 / Telphone (504) 851-7991 / Fax (504) 851-4671 STATEMENT OF BIDDER QUAI.IFICATIONS Name of Bidder: Corporate Address: Division Office: ' Date Organized/lnc: Number Years Contracting Present Name: Advantage ContraCt Service~. [he. 7150 Almeda Cenoa. Xou.~ton. Te~nq 77075 222 Thoml~on Road. Rouma. l .ouhiann 70363 May 1~3 Five 15~ Years Contracts on Hand: See Attached Schedule Type of Work Performed: Abra, ive Blaqting / Protective Coatin~ ADplie~tion~s) / Fabrication / Metnlli?ing / Onshore and Off,bore / Ground and F~evated Stor'l~e Tank Re~babilitation / Muneipnl Water Plant Constr~etion and Repair Completed Projects: See Attached Schedule Work in Progress: See Attached Schedule Major Equipment Avail.: See Attached Schedule R~UW~: See Attached R~um,. principal Members Bank Reference: Credit Available: First Community Bank. 1000 E. Broadway; Pearland. Te~ta~ 77588. Nigel Harrison. Pr, ident. (281)996=1000 5 7~6.000.00 1 .-O.C.. Additional Capitol ReqUirements Available throug~ Parent Company Advantage Contract Services, Inc. has never failed to complete work awarded, nor defaulted on a contract. The undersigned hereby authorizes and requests any person, firm, or corporation to furnish any information requested by the in verification of the recitals comprising this Statement of Bidders Qualification. , Title: I I I Job No. 98-317 99-173 99-195 99-218 99-224 99-228 99-230 99-231 99-232 99-236 99-239 99-245 99-246 99-247 99-251 00-107 *'00-114 *'00-115 ADVANTAGE CONTRACT SERVICES, INC. Start Comole~ ContractlCustomer Date Date City of Fort Worth May-00 Aug-O0 City of Richardson, Tex. Oct-99 Mar-00 City of Houston, Texas Feb-00 Mar-01 City, College Sta., Texas Dec-99 Apt-00 City of Denham Springs Dec-99 Mar-00 Town of lderryville, La. Jan-O0 Apr-O0 City of Colleyville, Tex. Dec-99 Apr-00 Baton Rouge Water Co. Jan-00 Apr-00 Harris County MUD 163 Dec-99 Mar-00 Ricewood MU.D. Dec-99 Mar-00 Harris County FWS #51 Dec-99 Sep.-00 City of PeaHand, Texas Jan-00 Apt-00 St. John Parish, Term Jan-00 Apr-00 St. John Parish, Ruddock Feb-iX) Oct-00 City of Highland Park Feb-00 May-00 Harris County MUD 358 Feb-00 Mere30 City of PIano, Tex. Feb-00 Apr-00 City of Sugadand, Tex. Feb-00 Apt-00 Work Under Contract: As of Total Work to Be Completed: Work Completed To Date: Total - Year To Date: * Notice of Award ** Low Bid - Award Pending Contract Percent Remaining 4MmHant Comdeee NtComect $ 743,100.00 10% $ 668,790.00 $ 830,160.00 17% $ 690,195.00 $1,800,668.00 0% $ 1,800,668.00 $ 281,950.00 0% $ 281,950.00 $ 225,900.00 0% $ 225,900.00 $ 128,290.00 0% $ 128,290.00 $ 319,625.00 0% $ 319,625.00 $ 146,300.00 0% $ 146.300.00 $ 83,495.00 0% $ 83,490.00 $ 539,200.00 0% $ 539,200.00 $ 224,400.00 0% $ 224,400.00 $ 173,340.00 0% $ 173,340.00 $1,204,964.00 0% $ 1,204,964.00 $ 271,800.00 0% $ 271,800.00 $ 267,000.00 0% $ 267,000.00 $ 257,500.00 0% $ 257,500.00 $ 7,735,987,00 $ 7,621,712.0e S 3,160.00 ADVANTAGE CONTRACT SERVICES, INC. 7150 ALMEDA GENOA ROAD HOUSTON, TEXAS 77075 PHONE: (713) 991-0747 FAX: (713) 991-3939 The following list represents projects completed by Advantage Contract Services, Inc. over the past 30 months. The list includes references and phone numbers. A list of current projects under contract to Advantage Contract Services, Inc. is included. COMPLETED PROJECT SCHEDULE The following projects have been completed by Advantage in the past 30 months: Name Dcscrintion of Work Amount of Contract Parish of Lafourche, La. Rehabilitation, Abrasive Blast & Paint Interior & Exterior of one 150,000 Gallon, three 300,000 Gallon and two Chemical Silos, Lead Abatement, an.d Containment City of Monroe, Louisiana Rehabilitation, Abrasive Blast & Paint Interior of one 1,000,000 Gallon Ground Storage Tank and one 150,000 Gallon Elevated Tank, Lead Abatement, Containment $~/,0,000.00 Parish ofTerrebonne, La. Rehabilitation, Abrasive Blast & Paint Interior & Exterior of on~ 75,000 Gallon and two 150,000 Gallon Elevated Water Storag~ Tanks, Le~cl Abatement, Containment, Application 15-Year Fluorour~hane Paint System Date Completed 1999 Southern Montgomery Municipal Utility District Rehabilitate, Abrasive Blast & Paint Interior & Exterior of a 500,000 Gallon Pedestal Tank, Install Temlxa'ary Pressure Tank ahd Water System, Lead Abatement, Containmere aune 1999 Heritage Park Harris Coun~ M.U.D. 55 Rehabilitation, Abrasive Blast & Paim 500,000 Gallon Elevated Hydropillar Tank, Interior & Exterior With 100% Containment $325,050.00 0'uJ.y 1999 $ i 73,400.00 $195,500.00 May, 1999 [ I I City of Sugar Land, Texas City of Alvin, Texas Weston M.U.D. Houston, Texas City of Natchitoches Natchitoches, Louisiana Bolivar Pen. Water Supply Crystal Beach, Texas Harris County M.U.D. #165 Houston, Texas Emerald Forest M.U.D. · Houston, Texas Lake Forest U.D. Houston, Texas Harris County M.U.D. #149 · Houston, Texas Grins Parkway M.U.D. HOuston, Texas Rehabilitation, Abrasive Blast & Paim 2,000,000 Gallon "First Colony" Elevated Water Storage Tank, Interior & Exterior, 100% Containment Rehabilitation, Abrasive Blast & Paint 500,000 Gallon Elevated Legged Water Storage Tank, Interior & Exterior, Containment Rehabilitation, Abrasive Blast & Paint 500,000 Gallon Ground Storage Tank, Interior and Exterior; Water' Plant Piping and Control Building Rehabilitation, Rcpainting, Lead Abatement, Containment'of 100,000 ' Gallon and 500,000 Gallon Elevated Storage Tanks Rehabilitation, Abrasive Blast, Rcpaint, & Lead Abatemere of 300,000 Gallon Elevated Water Tank; Replace all Wind Rods/Struts; Complete Containment Abrasive Blast, Repaint 500,000 Gahon Ground Storage Tank, Interior / Exterior, All Plant Piping and Control Building Abrasive Blast, Repaint 500,000 Gallon Hydro Pillar Tank; Replao=, Install New Piping ~te. Rehabilitation, Re-roof, Replace All Structural; Abrasive Blast, Repaim Interior and Exterior of Two 500,000 Gallon Ground Storage Tanks; Install New Hydro's; Rehabilitation, Repaim All Yard Piping and Control Building Rehabilitation, Abrasive Bitst, Rcpaint Interior and Exterior of Two 100,000 Gallon Oround Storage Tanks and One 300,000 Gallon Ground Storage Tank, Hydro's and Replace all Fill Lines Rehabilitation, Abrasive Blast, Repaint Interior and Exterior of 600,000 Gallon Ground Storage Tank with Piping and ContrOl Building $443,850.00 $180,000.00 $148,880.00 $258,000.00 $214,500.00 $89,060.00 $258,475.60 $333,500.00 $209,250.00 May, 1999 March, 1999 January, 1999 JanWry, 1999 January, 1999 October, 1998 October, 1998 III Mission Bend M.U.D. Houston, Texas Hams County MU.D. #16 Houston, Texas City of Nassau Bay Nassau Bay, Texas City of Pearland Pearland, Texas City of Longview · Longview, Texas City of Sulphur Sulphur, Louisiana V.A. Medical Center Marlin, Texas Violet Water Supply Violet, Texas Westway Terminals Tulsa, Oklahoma Williarns Field Services Johnson Bayou, Louisiana City of Bacliff Bacliffe, Texas City of Gonzales Gonzales, Louisiana Rehabilitation, Abrasive Blast, Repaint Two 425,000 Gallon Ground Storage Tanks, Plant Piping, etc. $140.269.00 October, 1998 Rehabilitation, Abrasive Blast, Rcpaint 500,000 Gallon Ground Storage Tank $87,650.00 October, 1998 Rehabilitation, Abrasive Blast, Rcpaint Interior and Exterior with Full Containment, 1,000,000 Gallon Ground Storage Tank $125,000.00 October, 1998 Rehabilitation, Abrasive Blast, Lead $215,000.00 September, 19~8 Abatemere, Full Containment, Paint Interior and Exterior of 500,000 Gallon Elevated Water Storage Tank ' $496,000.00 March, 1998 e I 1 IO11 an ~ ng o , . ~ , Regional Wastewater Treatment Replacement of Riser, Rehabilitation $146,750.00 Repainling of 250,000 GallonElevated Water Storage Tank March, 1998 Rehabilitation / Repainting / Lend Abatement of S0,000 Gallon Elevated Water Storage Tank, Containment $133,500.00 February, 1998 Recoating of Piping and Tank Farm $59,000.00 January~ 1998 Recoating of Piping and Tank Farm $141,000.00 January, 1998 Rehabilitation / Rcpainting of Interior and Exterior of 300,000 Gallon Elevated Legged Tank, Containmeat Rehabilitation / Abrasive Blast / Painting of One i 00,000 Gallon Elevated Tank and One 750,000 Gallon Elevated Tank. Containment, Lead Abatement $134,000.00 $325,000.00 October, 1997 September, 1997 City of Nassau Bay Nassau Bay, Texas Hams County M.U.D. #53 Houston, Texas City of Mission Mission, Texas Tetra Nova M.U.D. Spring, Texas Blue Dolphin Energy Co. 11 Greenway Plaza, #1606 Houston, Texas 77046 Mr. Alvin Childs (409) 233-8547 Columbia Gulf Trans. 90 ! Oak Street Houma, Louisiana 70363 Mr. Dan B=acom (504) 879-3301 City of Zachary Box 310 Zachary, Louisiana 70791 John Woma~k, Mayor (504) 654-0287 Pine Village M.U.D. Houston, Texas Westador M.U.D. Houston, Texas Aviara Energy Company P.O. Box 1350 Houston, Texas 77251 Rehabilitation / Repainting of 300,000 Gallon Elevated Water Tank with Containment Rehabilitation / Recoating Interior and Exterior of 750,000 Gallon Elevated Legged Tank, Containment, and Lead Abatement Rehabilitation / Abrasive Blast / Painting of 1,000,000 Gallon Elevated Water Storage Tank, Containment Rehabilitation / Repainting, Change Center Column and Roof Support Rehabilitation / Fabrication / Line Welding, Blasting, Painting of Two Offshore Production Platforms Rehabilitation / Fabrication / Concrete Work / Blasting / Painting Compressor Station, Texas and Louisiana GulfCgast Rehabilitation / Abrasive Blast / Painting of Two 500,000 Gallon Elevated Water Tanks, Containment, Lead Abatement Abrasive Blasting / Painting of Interior Ground Storage Tank Rehabilitation / Abrasive Blast / Repaint Interior and Exterior of 1,000,000 Gallon Ground Storage Tank Fabrication / Rehabilitation / Abrasive Blast / Painting of Two Offshore Production Platforms in the Gulf of Mexico $135,000.00 $208,000.00 $240,780.00 $64,500.00 $500,000.00 $268,000.00 $345,000.00 $43,645.00 $91,000.00 $225,000.00 September, 1997 September, 1997 July, 1997 May, 1997 December, 1996 December, 1996 November, 1996 November, 1996 November, 1996 International Paper Co. c/o Dozer, Inc. 302 Main Street Natchez, Mississippi Bill Jones (601) 442-1671 City of Dayton Dayton, Texas Clear Lake Water Auth. Clear Lake City, Texas Fountainhcad M. U. D. Houston, Texas Texas A&M University College Station, Texas City of Ro~kport Ro~kport, Texas City of Splendora Splendom, Texas San Miguel Electric Coop. c/o P.B.W. International 811 Austin Street Pleasanton, Texas 78064 Bryan Wiley (318) 726-4039 St. Mary Parish W.W. SL Mary Parish, Louisiana Mason Creek M.U.D. Houston, Texas City of Floresville Floresville, Texas City of LaGrange LaGrange, Texas Abrasive Blast / Painting / Containment Lead Abatement of Railroad Bridge Crossing, St. Catherines Creek, Natchez Mississippi Rehabilitation / Abrasive Blast / Painting of Elevated Water Storage Tank, Containment, Lead Abatement Abrasive Blast / Repaim Exterior of 500,000 Gallon Elevated Water Tank Rehabilitation / Blasting / Painting of Four 500,000 Gallon Ground Storage Tanks and Two Water Plants Rehabilitation / Blasting / Paiming with Containment and Lead Abatement of 300,000 Gallon Elevated Water Tank, Riverside Campus, College Station Rehabilitation / Abrasive Blast / Painting of Interior and Exterior, Contninm~t, And Lead Abatement of S00,000 Gallon Elevated Water Tank Rehabilitation / Blasting / Painting of Two Elevated Water Tanks Furnish Labor and Equipment, Spring Outage, 1996 Rehabilitation / Abrasive Blast / Painting of Elevated Wafer Storage Tank with Containment Rehabilitation / Blasting / Painting of Two 500,000 Gallon Ground Storage Tanks and Water Plant Rehabilitation / Blasting / Painting of Concrete Ground Storage Tanks Rehabilitation / Blasting / Painting of Ground Storage Tank and Water Plant $152,000.00 $138,500.00 $85,000.00 $190,000.00 $200,250.00 $203,000.00 $155,000.00 $320,000.00 $148,000.00 $140,000.00 $48,000.00 October, 1996 AugusL 1996 July, 1996 July, 1996 July, 1996 June, 1996 June, 1996 June;1996 May, 1996 October, 1995 October, 1995 Hams County WC&ID 109 Rehabilitation / Blasting / Painting of Houston, Texas Ground Storage Tank and Water Plant Wickson Creek S.U.D. Rehabilitation / Blasting / Painting of Ground Storage Tank and Water Plant Clear Lake Water Auth. Clear Lake City, Texas Rehabilitation / Blasting / Painting of 500,000 Gallon Elevated Water Tank South Texas Electric Coop. Furnish Labor and Equipment Pleasanton, Texas Construction, Spring Outage $107,900.00 $50,000.00 $125,000.00 $268,000.00 July, 1995 July, 1995 June, 1995 May, 1995 Additional clients and projects have included Plantation M.U.D. with Jones and Cart~, Inc., Cypresswood M.U.D. with Georgia Wilson and Associates, Forest Cove M.U.D, with Jimmy Dunham, P.E., Waterwood M.U.D. with East Texas Engineering, Texas Gas Transmission in Kenton, Tennessee and Vicksburg, Mississippi (Arc Spray Metallizing Compressor Stations). Advantage Contract Services, Inc. is a wholly owned subsidiary of International Building Systems, Inc. Audited Financial Statements, Bank References, etc., are available upon request. Should you have any questions and/or if we may be of service in any capacity, please do not hesitate to give us a call. Sincerely, Travis R. McKcnzie President i I I ADVANTAGE CONTRACT SERVICES, INC. , - nginecrs, ~;6 11490 esthcimer, Suite Houston, Texas 7 077 (.81).558-9701 avi . or in, . . DuPlantis Engineering, Inc. 200 East Sixth Street Thibodaux, Louisiana 70301 7150 ALMEDA GENOA ROAD HOUSTON, TEXAS 77075 PHONE: (713) 991-0747 FAX: (713) 991-3939 Reference List - En,,inccrs Cartot & Burgess 55 Waugh Drive, Suite 300 Houston, Texas 77007 (713 ) 869-7900 E.G.S.I. 4278 Highway 6, Suite 6 Natchitochcs, Louisiana 71457 Ken Honaker, P.E. (3t8) 352-2216 Three Riverway, Suite 850 Houston, Texas 77056-1909 (713) 572-0400 ' 713) 203 South Tenth Street Edinburg, Texas 78539 Fred L. Kurth, P.E. · (210) 381-0981 Miller Engineen P.O. Box 223 Franklin, Louisiana Reid A. Miller 318) INRS Consulting Enginee~ 2126 Alpine &l1~ 60 Longview, Texas 75 1 MaticE. Ovvcn,P.E (903) 758-2010 Scheffer. En~~ Meyer and Associates, Inc. ~lities Service Highway Louisiana 70664 Wayne Harris (318) 625-8353 Miller Engineers 1313 Sherwood Forest Houston, Texas 77043 JeffDillard (713) 461-8455 505 Green Street Brcnham, Texas Robert $chmidt, P.E. Craig Kankel, P.E. 836-7937 1811 Tower Drive ~9 Monroe, Louisiana 71207 Mr. P.C. Taylor, P.E., President (318) 325-1791 City of FIoresvillc, P.O. Box 845 Floresvillc, Texas 78114 Vincent T. Gricgo, Director of Utilities (210) 393-3 ! 05 & Associates 1555 Polk Street Hounm, Louisiana 70360 (504) 868-2561 Naismith Engineering 4501 Gollihar Road Cotpus Christi, Texas 7841 I Glen Bridges, P.!~. (512) 814-9900 Pumey, 1303 Shenvood Forest Texas (713) 932-6666 Mr. Rick Moffatt, Glen Shaheen and Associates P.O. Box 298 Gonzalez, Louisiana 70707 (504) 644-5523 I I I Shimek, Jacobs & Finklea, L.L.P. 8333 Douglas Avenue, #820 Dallas, Texas 75225-5816 Ron Conway ~214) 361-0204 Stiver Engineering 1305 Peden Street Houston, Texas 77006-I 123 Maury Stiver (713) 526-3478 ADVANTAGE CONTRACT SERVICES, INC. 7150 ALMEDA GENOA ROAD, HOUSTON, TEXAS 77075 (713) 991-O747: FAX (713) 991-3939 TRAVIS McKENZIE Qualifications: · PHILLiP BUR. LEY Qualifications: DAVID GASPARD Qualifications: ROY SALDIVAR Qualifications: MIKE FOWLEK Qualifications: ROBERT TYSON Qualifications: ANGELOS VOZIKAKIS Qualifications: LARRY HTr. BERT Qualifications: DANNY PICOU Qualifications: PERSONNEL F. XPERLENCE QUALIFICATIONS STATEMENT PP, EStDENT 35 Yeats Expefence in Construction SSPC C-3 Competent Person in Deleading Industrial Structures / OSHA Safety Training / Stale Certifications in Texas and Louisitna VICE-PRESIDENT Lead Abatement Training / OSHA Sat~ty Training 16 Years Experience in Construction GENERAL SUPERX:NTF. NDENT 21 Years Experience in Constm~ion SSPC C-3 Competent Person in Deleading Industrial Structures/AWWA Certified Welder GENERALMANAGER 20 Yetrs Experience in Management 2 Y~'s Expe'ience in Construction SSPC C-3 Competent Person in Deleeding Industrial Structures DIRECTOR OF SAFETY & COMPLIANCE 6 Y~ts ~ in OfBr. e Management I Year F. xperie~ ~ Construction SSPC C-3 Competent Person in Deleading Industrial Structures / 24 Hour OSHA Safety Certified SUPEP-,.~NTENDENT Lead Abatement Training 37 Years Experience in Tank Re~bititation and Construction SU~ERXNTENDENT Lead Abatement Training 30 Years Experience in Tank Kehabilitation and Constmaioa OPERATIONS MANAGF_,R 20 Years Experience in Blastin61 Psintir. S 12 Years Experience in ~ment SSPC C-3 Contpetent Person in Deleading Industrint Struaurns / OSHA Safety Trainin~ SALES MAaN'AGER Firefighting Training; Lead Abatement Training 25 Years Experience in Siea / Management [ I i KAY CHMELIK Qualifc~tions: MARCOS KASVICIS Qualifications: DWAY'NE SFE~PFIARD Qualifications: DON SPELL Qualifications: HAROLD SMITH Qualifeations: R.AY TYSON Qualifications: MIKE McK~NZIE Qualifications: DUANE PARTLOW Qualifications: KYA~N SPAR. KS Qualifications: DAVID SIDWELL Qualifications: CURTIS SMITH Qualifications: SUPERINTENDENT ~-0+ Years E, cpericncc SSPC C-3 Competent Person in Deleading Industrial Strucrure~ / OSHA Safety Training NACE Certification Level 3; NACE Corrosion Technical Specialist; NACF Marine Coatings Specialist Welding inspection Specialist PROJECT FOREMAN Lead Abatement Training 20 Years Experience in Blasting / Painting - PIPEFITTER / ASSISTANT FOREMAN Lead Abatement Training I 8 Years h,.dnsz~ Experience W~LDING FOREMAN Certified Arc Welding AW~/A; Lead Training 17 Years Experience in Welding SUPERJ. NTENDENT Lead Abatement Training I 5 Years Experience in Blasting / Painting 10 Years Experience as Superimendent PROJECT FOREMAN 12 Years Experience in Industry SSPC C-3 Competent Person in Deleading Industrial Strucrure~ METALLIZING SUlmERIN'FENOENT Lead Abatement Training SLrPEILrN i ~.NDENT 9 Years Experience SSPC C-3 Competent Person in Deleading industrial Structures / OSFIA Safety Training AWWA Certified Arc Welder ASSISTANT SL~PEP-JNTENDENT Lead Abatement Training 3+ Years lndust~ Experienea with Advantage Contract Set~ices, Inc. SUPEKZNTENDENT 3 Years Experience with Advantage SSPC C-3 Competent PerSon in Deleading Industrial Structures ASSISTANT SUPEKXNTENDENT Lead Abatement Training 2 Years Industry E~perie~e '~ " ADv.-Xt'i't .-Xt.,~ tZtJiNTRAt~'t ~Ft~/ICES, INC. **STANDARD TOOL BOX EOUIPMF. NT LIST** JOB#: II I A D E4NTA GE CONTRACT SER VICES, INC. 7150 Almeda Genoa Houston, Texas 77075 Phone (713) 991-0747 Fax (713) 991-4671 TO WHOM IT MAY CONCEI~N: Advantage Contract Services, Inc. is a wholly owned subsidiar,/of International Building Systems, Inc. As such our financials axe consolidated. with our Parent Company. We are attaching the latest monthly compiled/revie~ved interim statemere for Advantage- Contract Services, Inc. and the Year End Audited Financials for your review. Should you have any questions and/or if' we may be of service in any capacity, please advise. INTERNATIONAL MODULAR AND PANEL BUILDING SYSTEMS, INC., AND SUBSIDIARY ADVANTAGE CONTRACT SERVICES, INC. CONSOLIDATED FINANCIAL STATEMENTS DECE~MBER 31, 1998 Pr~ By: HARPER & PEARSON COMPANY CERTIFIED PUBLIC ACCOUNTANTS CONTENTS PAGE Independent Auditor's Report ..............................................................................................................2 Consolidated Balance Sheet ....; ............................................................................................................3 Consolidated Statement of Operations ..................................................................................................~. Consolidated Statement or Stockholders' Equity ....................................................................................5 Consolidated Statement of Cash Rows .................................................................................................6 Notas to Consolidated Financial Statements ............ ~ ..........., ............................................................7-3.3 i i i iNDEPENDENT AUDZTOR'S REPORT To the Stockholders and Directors of In[erna[ional Modular and Panel Building Systems, Inc. and Subsidiary Houston, Texas We have audited the accompanying consolidated balance sheet of International Modular and Panel Building Systems, Inc. and Subsidiary as of December 31, ).998, and the related consolidated statements of operations, changes in stockholders' eduity and Cash flows for the year then ended. The consolidated financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards. Those star~lards require that we plan and perform the audit to Obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence suoporting the amounts and disclosures in the consolidated financial statements. An audit also includes assessing the accounting pdndples used and signi~car?t estimates made by management, as well as evaluating the overall financial statement presentation. We balieve that our audit provides a reasonable basis for our opinion. In our opinion, the consolidated ~nandal statements referred to ab3ve present fairly, in all material respeCtS, the financial position of International Modular and Panel Building Systems, Inc. 8ncl Subsidiary at December 31, 1998, and the resultS of their operations and their Cash flows for the year then ended, in conformity with generally accepted accounting principles. Houston, Texas 3uly 7, 1999 2 One S{~vfrwu). Su,c I IXX! · Huu%|un. Texa~ 7705h · 171 ) I h.~.%23 lil· Fax l? 1 )) bZ=-)hl 3 III INTERNATIONAL MODULAR AND PANEL BUILDING SYSTEMS, INC. AND SUBSIDIARY CONSOLZDATED BALANCE SHEET DECEMBER 31., 1.998 ASSETS CURRENT ASSETS Cash Accounts recevables, trade, net EmOloyee receivables Costs and estimated earnings in excess of billings PreDaids and other assets PreDaid income taxes Note receivable, current portion Deferred income taxes s 469,909 3,210,367 3,641 1,018,150 32,132 132,163 41,010 184,688 TOTAL CURRENT ASSETS 5,092,060 PROPERTY AND EQUIPMENT Less accumulated depreciation 3,464,260 (1,140,497) 2,323,763 OTHER ASSETS Used parts inventory held for resale Note receivable, long term 81,252 40,000 121,252 TOTAL ASSES s 7,537,075 L/ABILITIES AND STOCKHOLDERS' EQUITY CURRENT UABXLIT~ES Notes Dayable to bank Current portion of long-term debt ACcounts payable, trade ACcounts payable, related pardes Billings in excess of costs and estimated earnings ACCrued liabilities Income taxes payable TOTAL CURRENT LIABILITIES LONG-TEP-J'4 DEBT DEFERRED INCOME TAXES STOCKHOLDERS' EQU~rY Common stock; no par value, 2,000,000 shares authorized, 1,048,900 shares issued and outstanding Retained earnings TOTAL LIABILI'FIES AND STOCKHOLDERS' EQUI'I'Y S 1,489,924 364,193 978,681 22,800 1,173,539 53,773 22,719 4,105,629 1,760,073 62,065 174,288 1,435,020 1,609,308 S 7,537,075 See accompanying notes. 3 [ I I INTERNATIONAL MODULAR AND PAINEL =!mU~LLh,'tG :SYS'I'F-IvmS, I. PmU. ~m~u ',UU.iiU LAF, Y CONSOLIDATED STATEMENT OF OPERATIONS FOR THE YEAR ENDED DECEMBER 31, 1998 REVENUES Contracts S 17,903,554 Sales 562386 Rentals 458,433 Delivery fee ~ncome 24,615 Returns and allowances (20,621) COSTS OF REVENUES EARNED 18,928,367 14,883.195 Gross Profit 4,04S,172 OPERATINGEXPENSE5 GeneBland adminis~a~ve Oeprecia~on Bad debt expenses Income from operabons OTHER, INCOME (EXPENSES) Znterest income Interest expense Other income Other expense Gain on sale of assets LOSS BEFORE FEDERAL INCOME TAX BENEFIT FEDERAL INCOME TAX BENEFIT CONSOLIDATED NET LOSS 3,'~89,823 222,325 3,917,094 28, 78 102 47,765 26o09~ (3~8.903) (220,825) 129,337 S (91,¢88) See accompanying notes. 4 INTERNATIONAk MODULA~ AND PANFL ~.U~LD~I'~G ~.Y~TPM~, ~N~..~ ~u~i~ARt FOR THE YEAR ENDED DECEMBER 31, 1998 Common Stock Retained Share Amount Earnings Total Balance at DecemOer 33., 1997 Prior period adjusCmen~ Consolidated net loss Balance at December 31, ].998 1,048,900 s 17~.,288 S 1,482,.~07 s 1,656,695 ,M,~0]. 44, Z01 (9Z,~88) (9Z,488)- 1,048,900 S 174,288 S 1,435,020 S 1,609,308 See accompanying notes. 5 CONSQLZDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED OECEHBER 33., 3.998 CASH FLOWS FROM OPERATING ACTIViTiES: Consolidated net loss Adjustments to reCOncile consolidated net loss to net cash used by operating activities: Depreciation and amor'cizatton Gain on sale of fixed assets Change in operating assets and liabilities: Accounts receivable, trade Emptoyee recesvables Costs and estimated earnings in excess of billings Prepa~ds and other assets Prepaid income taxes Used parts inventory held for resale Note receivable Accounts payable, trade Accounts payable, related parties Billings in excess of costs and estimated earnings Accrued liabilities income taxes payable Deferred income taxes Net Cash used by Operating Activities CASH FLOWS FROM INV~NG ACTIVITIES: Purchase d property and equipment Proceeds from sale of proix'try and equipment Net Cash Used by Investing Activities CASH FLOWS FROM FINANCING AL'I xVl'i'IES: Proceeds of borrowings on notes payable to bank Repayments of notes payable to bank Proceeds of borrowings on long-term debt Repayments on long-term debt Net Cash Provided by Financing Activities NET INCREASE IN CASH CASH AT BEGINNING OF YEAR CASH AT END OF YEAR SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION: Cash paid dudng the year for: Interest Income taxes $ (91,488) 222,325 (26,094) (1,233,8,+3) (2,794) 377,652 (3.2,937) ( 3.32, 3.63) (81,252) (8L010) (230,263) 22,800 38,477 C I02.052) (122,6~) (290,487) (479,075) 130,000- (349,075) 1,710,032 (1,186,628) 548,360 (253,138) 8Z8,626 179,064 290,845 279,429 lO0,O00 See accompanying notes. 6 I I 1 NOTES TO CONSOLIDATED FINANCIAL ~TATEMENTS DECEMBER 31, 1998 NOTE A SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES International Modular and Panet Building Systems, [nc. (the Company) was established in t980. These consolidated finanoal statements include the financial activity of the Company, ~t's wholly owned subsidiary, Advantage Contract Services, Inc. (Advantage). The Company also operates two divisions: International Building Systems, Inc. ([BS) and C. ary-Way Budclings Company (Cary-Way). All material intercompany tranSactions have been eliminated in the consolidated statements. Subsequent to ).998, Air Cool, Inc., doing business as International Safe Air was incorporated as a wholly owned suhsidiary of the Company. Initial start up costs incurred in 1998 amounting to $1',tl,830 are included as other expense on the consolidated statement of operations. Nature of Business - [BS constructs modular and panel buildings for Sate or rental to customers worldwide, primarily for use in the oilfield industry. Cary-Way owns and rents temporary buildings to customers along the Texas Gulf Coast. Advantage prov~es Cleaning and rehabilitation of storage tanks for customers mainly in Houston, Texas and Louisiana. Ooerationf For the year endec) December 31, 1998, the Company incurred lOsses of $91,488 and borrowed in excess of $2,258,000 in order to fund its operations. Accounts receivable from customers of the Company increased in excess of $l,200,000 which ec~ounted for some of the Company's need to increase its debt load during 1996. The Company was able to obtain some financing from third parties in ].998, however a significant portion, $].,075,640 of the Company's' increased debt-obligations was obtained from shareholders and entities related .to- the Company by common ownership. During ].999, the Company will be required to pay or refinance substantial amounts of its debt obligations. It is now estimated that the required payments or refinancing of current debt obligations will amount to approximately $1,854,000 not considering the possibility of other debt payments being demanded or accelerated. These amounts do not include the normal or potential for increase in operating Cash flow requirements of the Company in 1999 and thereafter. 8etause the Company often operates in foreign counties, dealing with large multi-national corporations, the Company may experience extended collection periods associated with certain of its contract receivables. These extendel collection periods may require the Company to seek addiUonal finanCing of these long-term receivables until collection occurs. The Company is also subject to certain litigation, as defendant, bhat could result in disruptions to scheduling and timing of certain jobs, and may subject the Company to increased operating results in order to defend the litigation. It is not now possible to estimate these disruptions and associated costs, consequently they are not included in the accompanying finanCial statements or in the above discussions regarding Cash requirements. Subsequent to year- end, the Company has attempted to increase sales and reduce overhead in order to improve its operating results. r r i NOTE A [NTERNATIONAL MODULAR AND PANEL BUILDING SYSTEMS, INC. AND SUBSIDIARY NOTE5 TO CONSOLXDATED FXNANCXAL STATEMENTS DECEMBER 31, 1998 SUNNARY OF SIGNIFICANT ACCOUNTING POUCIES (CONTINUED) Use of Estimates - The preparation of financial statements in conformity w~th generally accepted accounting principals requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the repOrted amounts of revenues and expenses during the repOrting period. Significant estimates used in preparing these financial statements include those amounts assumed in recording and valuing the collectability of receivatiles, costs and estimated earnings in excess of billings, billings in excess of costs and estimated earnings, recognition of revenues an~d costs and the federal income tax benefit. Actual results could differ from those estimates Concentrations of Credit Risks - Financial instrumentS to concentrations of credit risk consist principally of trae places itS Cash with high quality financial institutioe generated by one customer and at December 33. vhiCh pOtentially subject: the Company le receivables and cash. The Company :s. During 3.998 48% of Sales were 3.998, two customers account for doubtful accounts in the amount of $154,485. a I Cash- For purpOses of the statement of cash flows, cash includes cash on hand and demand deposits. ~ Used Parts Inventory Held for Resale - Inventory held lot resale consLs~ of pOrtable buildings Property, Plant and EauiDment - Property, plant andi equipment are stated at cost. Rental buildings are valued at the cost of construction. Depredation is computed using the straight- line method over the estimated useful lives. Expenditures for additionS, major renewals and bettermentS are capitalized and e~pOnditures for maintenance and repairs are charged to earnings a~ incurred. When properties are retired or otherwise disposed of, the cost thereof and the applicable accumulated depreoation and amortization are remc the resulting gain or loss is reflected in earnings. Revenue Reccxinition - The Company recognizes and rehabilitation contracts on the percentage of are determined by applying the ratio of cost incurre ~eq from the reslx, ctive accountS and enues from construction and cleaning ~pletion method under which earnings for work pedormed to date and the total estimated cost of the contract to the estimated ' ~ro~t. Contract costs include all direct material and labor costS and those indirect costs related to contract performance, such as indirect labor and supplies. General and edminlsra~Ne COSts are charged to expense as incurred. Changes in job performance, job condition, and estimated profitability may result in revisions to costs and income, which are recognized in the period in which the revisions are determined. Provision for estimated losses on unComl in which such losses are determined. Because of inhe is at least reasonably pOssible that the estimates used Revenues from rental buildings are recognized wl~ customers and are recorded as a sale, operating le nature of the contract. ,leteq contracts are made in ~e period ent uncertainties in estimating costs, it will change within the near term. !n the buildings are delivered to the ~se or capital lease depending on the 8 INTERNATIONAL MODULAR AND PANEL BUILDING SYSTEMS, INC. AND SUBSIDIARy NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 1998 NOTE A SUMMARY OF SIGN[FTCANT ACCOUNTTNG POLICIES (CONllNUED) Pnor oenod adiusr/neqt - A prior period adjustment has been recorded to correct for miscalculations in the depreciation of Cary-Way rental buildings. This adjustment increased income taxes payable by SZ2, 73.9 and increased beginning retained earnings by S44, 101. NOTE 8 COSTS AND ESTIMATED EARNINGS ON UNCOMPL:i :D CONTRACTS CostS, estimated earrungs, and billing on uncompleted contracts are as follows at December 31, 1998: Costs incurred on uncompleted contracts Estimated earnings Less billings to.date Included on the accompanying balance sheet: under the rollowing categories: $ 2,569,434 L,046,919 3,616,353 3,77!,742 S (~55,389) NOTE C Costs and estimated earnings in excess of billings Billings in excess of costs and estimated earnings PROPERTY PLANT AND EQUIPMENT TOols Furniture and fixtures Hachinery and equipment Rental Buildings Buildings Less accumulated depredation Property, plant and equipment, net S years S years 7 years 7 years 39 years $ 1,018,1S0 (1,173,539) S (ZSS,389) Z2,720 Z,3~2,TS3 799,341 Z,0SZ,TZ8 23,5,000 3,464,260 (1,140,497) S 2,323,763 9 INTERNATIONAL .-vtODULAR AND PANEL BUILDING SY~TEr-'.S, INC. AND SUBSIDIARY NOTES TO CONSOITDATED FXNANCIAL ~TATEMENTc~ DECEMBER 31, 1998 NOTE D RELATED PARTY TRANSAC'T'[ONS The Company's majority stockholder, George I. Pindeft owns and exercises substantial control over three unconsolldated entities providing debt financing to the Company. The entities are United States Modular Building Systems, Inc., Ranger Enterprises, Inc. and Three Way Investmenr~ Company. See note F for terms and balances of related party notes payable. Interest expense on related entity notes payables amounted to approximately S4S,666 for the year ended December 31, ].998. U.S. Modular Building Systems, Inc. leases certain real estate to [BS under a non-cancelable lease that expires in December 1999. Lease expense in ].998 was $54,000. Houston Ranger Enterprises, Inc. teases vehicles to EBB, Advantage and Car,/-Way on a month-to*month basis. Lease expense for 1998 was $111,228. The Company's President and majority shareholder is a shareholder and Director of First Community Bank N.A. NOTE E NOTES PAYABLE TO BANKS Line of credit payable to Frost; National Bank by IBB, secured by life insurance, cash, accounts receivable, inventon/; varial}le interest payable monthly (8.5% effective at December 31, 19981; due December 3., t999. Une of credit payable by Advan~ge to FirSt Community Bank, secured by life insurance, accounts receivable, inventory, vadable interest due monthly (9.25% effective at December 31, 1998); due Hay 3.7, 3.999. Note was renegotiat;ed subsequent; to year Note payable to FirSt Community Bank N.A., secured by modular building; interest at 9.25% payable monthly; pdndpal due and paid Nay t, 3.999 1,100,148 349,776 40,000 S 1,489,924 10 I I I NOTE F INTERNAI'ZONAL MODULAR AND PANEL BUILDXNG SYSTEMS, INC. AND SUBSIDIARY NOTES TO CONSOLIDATED FINANCXAL STATEHENTS DECEMBER 31, 1998 LONG TERM DEBT Note payable to Frost National Bank, secured by the land and buddings at 7150 Aimado Genoa Road, payable in monthly installments of $7,025 plus interest at 9%, matures December 18, 2002 with a final payment of $693,801 due at that time S 765,725 Note payable to First Commumty Bank N.A., secured by property in Houma, Louisiana, payable In monthly installments of $2,974, indudincj interest at t0%, and a final payment of all remaining principal of $/,41,655 and interest due March 24, 2003 214,727 Note payable to United States Modular Building Systems, Inc., a related entity, due after April L, 2000 on demand, subject to satisfaction of certain conditions; interest at/,0% due annually /,50,000 Note payable to Three Way Investment Company, a related entity, due after April 1, 2000 on demand, subject to Satisfaction of certain conditions; interest at 10% due anr;uelly t,13,6Z8 Note payable to George [. Pinder; stockholder; due after April 1, :ZOO0 on demand, subject tx} satisfaction of certain conditions; interest at tO% due annually 130,383 Note payable to Travis and 3one NcKenzie, stockholders; unsecured; due on demand, interest at 10% payable monthly 100,000 Note payable to George I. Pinder, Jr., stockholder; unsecured; due on September 21, 1999 pdndpal and interest at 6.85% 95,000 Note payable to First Community Bank N.A., secured by equipment, due in monthly payments of $2,088 including interest at 9.2:5%, matudng on October 20, 2003 97,260 Note payable to First Community Bank N.A., secured by equipment, due in monthly payments of $8,903, including interest at 11%, maturing on November 27, t999 92,885 11 [ I I XNTERNAT~ONAL MODULAR AND PANEL BUILDING SYSTEMS, INC. AND SUBSIDIARy NOTES TO CONSOLIDATED FINANCXAL STATEHENTS DECEMBER 31, 1998 NOTE F LONG TERM DEBT (CONT'[NUED) Note payable to C~r' Group, secured by forklift, due in monthly installments of $1,683, including interest at 8.3%, maturing ~anuary 4, 2004 Note payable to George [. Mnder, stockholder; due after April 1, 2000 On demand, subject to satisfaction of certain conditions; interest at 10% due annually Note payable to Sanwa Credit Corporation, secured by forklift truck, due in monthly installmentS of $1,772, including interest at 9.6%, maturing January 11, 2002 Note payable to Three Way. Investment Company, a related entity, due after April 1, 2000 on demand, subject: to satisfaction of certain conditions; interest at 10% due annually Note payable to United States Modular Building Systems, Inc., a related entity, due after April 3., 2000 on demand, subject to satisfaction of certain conditions; interest at 1.0% due annually Note payable to Houston Ranger Enterprises, Inc., a related entity, due after April 1, 2000 on demand, subject to satisfaction of certain conditiOns; interest at 10% due annually Note payable to Houston Ranger Enterprises, Inc., a related entity; due after April 1., 2000 on demand, subject to satisr-dction of certain conditions; with interest at 1.0% due annually Less current portion Long-term debt: S 80,677 73,718 56,623 28,H9 27,365 27,236 2,1.24,266 {364,193) 1,760,073 The aggregate Drincipal payments on long-term debt during the years subsequent to Z998 are: 1.999 - $364,1.93; 2000 - $706,624; 2003. - $93,53.2; 21302 - $7'/4,358; 2003 - $3.84,373.; and 2004 - $1.,208. 12 INTERNA'I'ZONAL MODULAR AND PANEL BUILDXNG SYSTEMS, XNC. AND SUBSZDIARY NOTES TO CONSOLTDATED FTNANCXAL STATEMENTS DECEMBER 31, 1998 NOTE G FEDERAL iNCOME TAXES Federal income tax benefit (expense) consists of the following: Current S 6,714 Deferred, current 18~,688 Deferred, noncurrent (62,065) 129,337 NOTE H The differences between the effeCive rate of income tax expense at December 31, 1998 and the amounts which would be determined by applying the statutory U.S. income tax rate of 34% relate to certain expenditures which are not fully deductible for tax purposes. Deferred income taxes result from the timing differences in repomng income and expense for tax and financial purposes. The sources of deferred income taxes include ~e direct writa.off of bad debts, the use of different metl~ds of deprec3alion for income tax and finanoal statement purposes and net operaling loss carryforwards. Deferred tax assets and lialiilities at December 31, 1998 amount to $18~,688 and $62,065, resl:~-~ively. CONTTNGENCTES IBS is a defendant in two lawsuits whereby plaintiffs have alleged damages approxrnating $100,000. IBS has filed counterclaims amounling to $82,000, NO amounts have been recorded with respect tO these actions. From time to time the Company and its subsidiaries are defendants in lawsuits in the ordinary course of liusiness in which plainlifts seek alleged damages. Hanagement is of the opinion that no substantial liability will be incurred with respect to arty and all lawsuits filed. 13 ADVANMGE CONTRACT SERVICES, INC. SPECIALIZING IN: · Paint and coating applications · Abrasive blasting · Multi-industry I'abrication · Electric arc spray mctalizing · Tank lining and pipe repairs · Fireproofing and no-slip applications · Welding and fabrication · Contract skilled labor dva~ttage Contract Services. Ira'. is committed to decreasing, I,'eve~H- ing aml rel~airi~zg damage rattsed fly co/'rosio,. We/'e,~7}o,d quickly to soh'e the I,'oble,ts q/'a diverse clic,t lutse i, iHdttstries, iiic'htdi,g: MUNICIPAL PIPELINE & PETROCHEMICAL · Abrasive blasting · Control buildings (fiberglass) · Paint & coating applications · Custom containment shrouds · Tank lining & repair · Maintenance & repair · Quarters fabrication & rchab · Complete containment shrouds designed to fit your necds · Tank rehab & tank repair · Abrasive blasting · Multi-industry fabrication · Electric arc spray metalizing · Non-skid surface applications Texas: 7150 AImeda Genoa Rd. · Houston, Texas 77075 · Ph: (713) 991-0747 · Fax: (713) 991-4671 OFFSHORE SERVICES COMMERCIAL & IHDUSTRIAL · High pressure washing · Abrasive blasting · Custom containment shrouds · Paint & coating applications · Non-skid & deck coatings · Abrasive blasting · Platform rchab & fabrication · Portable shot blasting · Paint & coating applications · Quatiers fabrication & rehab · Tank lining and repair · Maintenance & rehab · Electric arc spray metalizing · Fireproofing applications Louisiana: 222 Thompson Rd. · Houma, Louisiana 70363 · Ph. (504) 851-7991 · Fax: (504) 851-1446 INTERNATIONAL SAFE AIR Explosion Proof A/C, Heat, Pressurization, Ventilation, & Corrosion Resistant Coatings Buildings ,~tdlgear Buildings The following products arc available liar non-hazardous or hazardous locations, Division I ur 2. 1. Air Couditioncrs ;~lnd tieat I~umps A, Wall mounl units B. Package units C. Roof-top unils D. Split systems E. Window unils II. Prcssurizing kinits (per NFPA 496) A. Single model - skid or thru Ihe-wall nlounting B. I)ual model skid or Ihru-the-wall mutmlin~ III. Pressure Mollitor Colill'o] Panels A. Ten/peralure Conlro] Panels Pneunl;itic or Electric IV. 'Fherlnostats V. Ventilalion Fau,, Exhaust or Supply VI. Elcclric Heaters; - Fan Forced, Convectiou. or Duct Type VII. Steam Heaters Fan Forced. Convcclion, or Duct Type VIII. Ice Machinc~, IX. Water Hcatcp, - Electric X. Water CooleFs XI. Refrigerators and Freezers XII. Sample Chillors OPTIONS Fifty cycle 150ItZ} equipment is available. [ndttntrial corronion resistant coatings arc avaiktb[c. Built-in steam coils are available ibr units in item I above. Cousu]I us I'or special rcqtlirellletlls. 7150 Almeda Genoa Rd. · Houston, Texas 77075 · Ph: (713) 991-7900 · Fax: (713) 991-3939