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F I S C A L I M P A C T R E P O R T
SPONSOR Robinson
ORIGINAL DATE
LAST UPDATED
2/10/07
HB
SHORT TITLE
Severance Tax Fund Investment in Film Funds
SB 739
ANALYST Francis
REVENUE (dollars in thousands)
Estimated Revenue
Recurring
or Non-Rec
Fund
Affected
FY07
FY08
FY09
Indeterminate
* See Narrative
(Parenthesis ( ) Indicate Revenue Decreases)
Relates to SB 865
SOURCES OF INFORMATION
LFC Files
Responses Received From
State Investment Council (SIC)
SUMMARY
Synopsis of Bill
Senate Bill 739 increases the maximum allocation of severance tax permanent fund (STPF)
investments for film loans to six percent. Under current law, the State Investment Council (SIC)
is restricted to five percent of the permanent fund or $219 million. SIC would be able to invest
an additional $43.8 million in film loans.
FISCAL IMPLICATIONS
The fiscal impact is indeterminate. While investments in film project so far have yielded very
little return, most of the loans are guaranteed loans with a profit percentage. Assuming that the
loans will not generate any revenue, the fiscal impact is the foregone interest by not investing the
funds elsewhere. SIC generally assumes an 8 percent interest rate target, so the short term
impact would be $3.8 million in reduced interest to the STPF. There are other impacts not
counted that arise from the investments in film projects, such as jobs and purchases of goods and
services, which could offset some of the foregone interest. Over the long term, however, there
pg_0002
Senate Bill 739 – Page
2
should be returns generated from the loan participation percentages. With most of the loans, SIC
is essentially buying a share of the post breakeven profits. So far, none of the investments have
generated any profits.
SIC reports that they have invested approximately 70 percent of their capacity of $219 million in
15 film loans (13 outstanding and 2 in closing). Attached to this FIR is a summary of the
investments. Table 1 summarizes some of the information. The film loans are all guaranteed by
bank letters of credit except for those made to Lionsgate.
1
Table 1: SIC Annual Investments
# Films Amount Average Investment Share of Largest Project
2002
2 12.3
$
6.1
$
61%
2003
1
7.5
7.5
100%
2004
2
5.8
2.9
71%
2005
8 82.0
10.3
18% *
2006
8 74.1
9.3
20% **
* There were three loans of the maximum $15 million.
** Two of the 8 films are in closing; 3 of the films are at the maximum $15 million
Source: SIC
As of the close of the Wildfire Series Four, the television series will make up 39 percent of the
film loan portfolio. Loans to Lions Gate make up almost 50 percent of the loan portfolio, $60
million of which is guaranteed by Lions Gate Entertainment rather than a qualified bank.
SIGNIFICANT ISSUES
SIC:
While the film industry in NM is undoubtedly robust, active and growing, and the NM Film
Office predicts an increase in film production over the next year, the SIC has no specific
formula to estimate how many qualifying projects will approach the SIC for an investment, as
less than one in three of the films shot in NM qualify/participate. That said, and with growing
attention being brought to NM’s film incentives, it is likely the state will see more projects
brought here rather than less. This week MovieMaker magazine ranked Albuquerque the #4
best American city for making movies, behind only New York, Philadelphia and Austin.
PERFORMANCE IMPLICATIONS
SIC:
Thus far, none of the projects have returned profit to the state, though six films have repaid
their loans, and only four have yet been released to theatres and/or video. The SIC anticipates
one of the four released projects, Employee of the Month, will be profitable after accounting
of video and premium television sales. The SIC is due 10.15% of post break-even revenues
from this project.
1
The latest season of Wildfire requires that Lionsgate provide a bank guarantee or place the amount of the loan in
escrow.
pg_0003
Senate Bill 739 – Page
3
In addition, another investment is a television series, Wildfire, which is a popular program on
cable’s ABC Family Network, now renewed for its fourth season. Assuming continued
success of the show, and the standard 5 years of episodes necessary for syndication, this
should also be a good investment story, in addition to a very good training and development
vehicle for NM’s industry.
Originally graded as an “A" investment, or an investment with high potential returns, Employee
of the Month has been downgraded to “B+" by SIC’s film consultant.
CONFLICT, DUPLICATION, COMPANIONSHIP, RELATIONSHIP
SB 865 increases the investment cap for NM private equity.
Attachment
NF/csd
pg_0004
Film Investment Program
Outstanding Loans
Since Inception through December 31, 2006
Project Name
Date
Approved Loan Amount Maturity
Date
Participation
Percentage
Total Film
Budget Guarantor
Borrower
Comments
Current
Rating
Bordertown
06/28/05 $2,350,000 03/31/06
See Note
( 1 )
See Below
Refundable Film
Production Tax
Credits
Mobius
Entertainment/Bordertown
Productions, Inc.
Not Yet Paid. Project will need to
Refile for Tax Credit. Default
Interest Rate Bein
g
Char
g
ed
.
FPTCL
Elvis Has Left the Building
08/26/03 $7,500,000 10/31/07 6.00%
$8,000,000
Union Bank of
California LOC
Harmony Productions (UK)
Limited
Released Straight to DVD. Rating
downgraded from C+. No
Domestic Theatrical Release.
C
Seraphim Falls
10/25/05 $15,000,000 01/31/08 5.00% $18,024,702
Comerica Bank LOC Icon Productions Expected Release Date January
26, 2007
B+
Bordertown
06/28/05 $12,650,000 11/14/08 10.00% $21,053,000
Union Bank of
California LOC
Mobius
Entertainment/Bordertown
Productions, Inc.
Expected Release Date February
2007
B+
Wanted: Undead or Alive
01/25/06 $3,798,410 12/22/08 17.00% $3,798,410
Comerica & JP
Morgan Chase LOCs
UOA, LLC
Post Production
A-
Living Hell (The Horror Chronicles)
01/26/06 $3,858,646 12/30/08 17.00% $3,858,646
Comerica & JP
Morgan Chase LOCs Horror One, LLC
Post Production
B
Buried Alive (The Horror Chronicles)
06/27/06 $3,450,001 01/06/09 17.00% $3,450,001
Comerica & JP
Morgan Chase LOCs Horror Two, LLC
Post Production
B
Employee of the Month
02/28/06 $13,002,694 03/30/09 10.15% $13,002,694
Lionsgate Lions Gate Entertainment
Released 10/6/06. Rating
downgraded from A. $30 million
Theatrical Gross Below Estimate.
B+
Funny Farm
10/25/05 $12,420,000 04/17/09 20.00% $12,420,000
RBC Centura Bank
LOC
Scion Productions Ltd. / Funny
Farm Financing
Not Yet Released
B
Wildfire - The Series - Season 1
06/28/05 $15,000,000 10/14/10 11.00% $16,687,000
Lionsgate Lions Gate Entertainment Year 1 Series completed first run
September 2005
A
Wildfire - The Series - Season 2
11/22/05 $15,000,000 03/28/11 11.00% $21,775,000
Lionsgate Lions Gate Entertainment Year 2 Series completed first run
April 2006
A
Wildfire - The Series - Season 3
06/27/06 $15,000,000 09/18/11 11.00% $22,514,009
Lionsgate Lions Gate Entertainment Year 3 Series Debuted January 1,
2007
A
In the Valley of Elah
10/24/06 $15,000,000 12/28/09 10.25% $22,900,000
CitiBank LOC Summit Entertainment Production Started 12/4/06 A
Total Outstanding
$134,029,751
$167,483,462
Total Capacity
$219,193,364
Total Outstanding + Total In Closing
$154,064,575
Remaining Capacity
$65,128,789
5 Per Cent of the Market Value of the Severance Tax Permanent Fund
Note
( 1)
Bordertown
will pay simple interest of 4.32%, no participation. Default rate is 9.32%
1
pg_0005
Film Investment Program
Matured and Paid Loans
Since Inception through December 31, 2006
Project Name
Date
Approved Loan Amount Maturity
Date
Participation
Percentage
Total Film
Budget Guarantor
Borrower
Comments
Current
Rating
Blind Horizon
11/26/02 $4,780,000 02/07/05 5.00%
$5,500,000
Comerica Bank LOC Blind Horizon Productions, Inc. Released as Showtime Original
Movie.
C
Wildfire
10/26/04 $4,094,897 04/07/08 5.00%
$4,094,897
Lionsgate Lions Gate Entertainment Paid Off Early. Shown as Two
Hour Premiere Episode. A
Cruel World
04/27/04 $1,700,000 07/16/06 5.00%
$1,700,000
Wells Fargo Bank
LOC
The Experiment Productions,
LLC
Not Yet Released. Replacing
International Distributor. C
First Snow
01/25/05 $7,300,000 08/14/06 3.00%
$7,300,000
Imperial Capital Bank
Bob Yari Productions/Happy
Ending Productions/First Snow
Productions
Expected Release Date March 23,
2007
B+
The Flock
09/19/05 $2,300,000 11/10/06
See Note
( 2)
$32,000,000
Refundable Film
Production Tax
Credits
BMS Picture Two, Inc.
Paid Off Early. Earned
$93,330.10 Interest. Expected
Release Date March 2007
FPTCL
Suspect Zero
07/23/02 $7,500,000 12/12/06 2.50%
$27,000,000
Union Bank of
California LOC
SZ Productions, Inc. & IM Film
Produktions and Vertriuebs
Gmbh & Co. KG
Released Theatrically Fall 2004.
Released on DVD Spring 2005 C
Total Matured
$27,674,897
$77,594,897
Ratings Legend
A - Returns Principal, High Potential Upside Participation F - Returns Little Principal
for pages 1 through 4 B - Returns Principal, Average Potential Upside Participation N/A - Expired or Withdrawn Deal
C - Returns Principal, Minimal Potential Upside Participation FPTCL - Tax Credit Loan, Pays Interest, No Participation
D - Returns Most Principal
Note
( 2 )
The Flock paid
simple interest of 4.98%, no participation
2
pg_0006
Film Investment Program
Loans In Closing
As of December 31, 2006
Project Name
Date
Approved Loan Amount Maturity
Date
Participation
Percentage
Total Film
Budget Guarantor
Borrower
Comments
Current
Rating
Gideon's Gift
10/24/06 $5,034,824 3 Years 22.30% $5,034,824
Washington Mutual
LOC
Promenade Pictures / Global
Creative Media
Pre-Production Starts 1/8/07.
Production Starts 2/19/07. B+
Wildfire - Season 4
12/14/06 $15,000,000 5 Years 11.00% $23,241,985
Cash Escrow or LOC Lions Gate Entertainment Year 4 Series Production starts
January 29, 2007
A
Total In Closing
$20,034,824
$28,276,809
3
pg_0007
Film Investment Program
Other Loans Approved but Never Closed
Since Inception through December 31, 2006
Project Name
Date
Approved Loan Amount Maturity
Date
Participation
Percentage
Total Film
Budget
Borrower
Comments
Current
Rating
Expired Loans
Latin Queens of Comedy
06/30/04 $1,303,683 3 Years 6.00%
$1,700,000
Payaso Entertainment, Inc. Unable to find guarantor N/A
Walkout
07/27/04 $7,500,000 5 Years
First $1mm profit
then 50%. 3.67%
Annual Interest
$9,600,000
Esparza-Katz Productions, Inc. Unable to find guarantor N/A
Withdrawn Loans
A Night in Old Mexico
04/27/04 $7,500,000 3 Years 5.00% $12,000,000
A Night in Old Mexico, LLC Unable to complete additional
financing
N/A
Believe In Me
07/27/04 $3,500,000 3 Years 5.00%
$7,000,000
Believe Productions, LLC Declined financing from SIC N/A
Zero Dark Thirty (The Horror Chronicles)
02/28/06 $3,199,722 2-1/2 Years 17.00%
$3,300,000
Horror Three, LLC
Cancelled
N/A
Love Lies Bleeding
04/04/06 $8,677,465 2 Years 25.00%
$8,677,465
Samdel Pictures, LLC / Love Lies
Bleeding, LLC
Lost distributor. Looking for new
distribution.
N/A
4
pg_0008
Film Investment Program
Economic Impact as of December 31, 2006
Project Name
Loan Amount
Total NM
Below the
Line Payroll
Total New
Mexico Crew
Total Spent
in New
Mexico
Suspect Zero
$7,500,000
$1,500,000
121
$5,400,000
Blind Horizon
$4,780,000
$787,000
107
$3,100,000
Elvis Has Left the Building
$7,500,000
$1,268,000
132
$4,600,000
Cruel World
(1)
$1,700,000
$334,000
48
$700,000
Wildfire
$4,094,897
$1,039,000
117
$3,017,880
First Snow
$7,350,080
$968,000
85
$1,903,003
Bordertown
$15,000,000
$2,455,000
137
$18,203,431
Wildfire - The Series - Season 1
$15,000,000
$4,063,000
212
$14,500,000
The Flock
$2,300,000
$4,201,022
235
$17,042,467
Funny Farm
$11,675,000
$1,239,872
71
$3,286,493
Seraphim Falls
$15,000,000
$2,987,866
263
$9,486,516
Wildfire - The Series - Season 2
(2)
$15,000,000
$5,791,970
163
$13,500,000
Wanted: Undead or Alive
$3,800,801
$972,678
153
$2,734,289
Living Hell (The Horror Chronicles)
$3,859,823
$1,192,737
139
$2,664,525
Buried Alive (The Horror Chronicles)
$3,403,876
$990,534
119
$2,120,279
Emplo
y
ee of the Month
(2)
$13,002,694
$1,394,961
124
$7,000,000
Wildfire - The Series - Season 3
(2)
$15,000,000
$6,000,000
174
$15,000,000
Wildfire - The Series - Season 4
(2)
$15,000,000
$6,200,000
184
$15,000,000
Totals
$160,967,171
$43,385,640
2,584
$139,258,883
(1)
AKA
The Experiment
(2)
Estimates
Note: All Dollar Amounts are Actual Dollars Spent. No
Multiplier Effect Has Been Calculated.
5