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Proceedings to Complete Action on the Issuance of $761,000 Sewer Revenue Capital Loan Notes (State Revolving Loan Fund Program) Green Alley Sponsorship ProjectCity of Dubuque City Council ACTION ITEMS # 3. Copyrighted July 7, 2025 ITEM TITLE: Proceedings to Complete Action on the Issuance of $761,000 Sewer Revenue Capital Loan Notes (State Revolving Loan Fund Program) Green Alley Sponsorship Project SUMMARY: City Manager recommending City Council approval of the suggested proceedings to complete action required on the issuance of not to exceed $761,000 Stormwater Revenue Loan and Disbursement Agreement — Sponsorship Project Amendment Green Alley. RESOLUTION Authorizing and approving a Loan and Disbursement Agreement, providing for the issuance and securing the payment of $761,000 Storm Water Revenue Bonds, Series 2025 and authorizing the related reduction of the interest rate on the Stormwater Management Utility Revenue Capital Loan Note No. R-1, Series 2019, dated April 12, 2019 SUGGUESTED Receive and File; Adopt Resolution(s) DISPOSITION: ATTACHMENTS: 1. MVM Memo Green Alley Sponsorship SRF Complete Action_MVM memo_2025_07_02 2. Green Alley Sponsorship SRF Complete Actin —Staff memo_2025_07_02 3. 2nd Half Iss Only Storm Water Rev LDA (Green Alley) (Dubuque #21 2025)-v2 4. Final Delivery Certificate - (WRR No Interest - Rev) (Dubuque #21 2025)-v1 5. First Amendment to LDA - Rev WRR (Dubuque #21 2025)-v1 6. Dubuque - SP Amendment - 1.06%-v2 7. Bond (WRR - Rev) (Dubuque #21 2025)-v1 8. Water Resource Restoration LDA No Interest Loan - Rev (Dubuque #21 2025)-v2 9. Dubuque - SP - 0% - $761 K - 7.25.25-v1 Page 579 of 678 THE C DUUB--'*--TE Masterpiece on the Mississippi TO: The Honorable Mayor and City Council Members Dubuque All-Anerin City I II 2007.2012.2013 2017*2019 FROM: Michael C. Van Milligen, City Manager SUBJECT: Proceedings to Complete Action on the Issuance of Not to Exceed $761,000 Stormwater Revenue Loan and Disbursement Agreement — Sponsorship Project Amendment 2024 Green Alley Project DATE: July 2, 2025 Chief Financial Officer Jennifer Larson is recommending City Council approval of the suggested proceedings to complete action required on the issuance of not to exceed $761,000 Stormwater Revenue Loan and Disbursement Agreement — Sponsorship Project Amendment Green Alley. The Upper Bee Branch Stormwater Management Utility Revenue Capital Loan Note, Series 2019, dated April 12, 2019, will also be amended by decreasing the interest rate from 1.75% to 1.06% to fund the 2024 Green Alley sponsorship project. The proceeds of which will be used to pay construction costs for the reconstruction of three alleys in the downtown area. These alleys include the reconstruction of the alleys (2) between Iowa Street and Central Avenue from 15th to 17th streets. The third alley will be reconstructed between Central Avenue and White Street from 17th to 18th streets. The project will include replacement of water and sewer utilities in the corridor, including replacing private services for water and sewer. The private water services that are lead will be replaced from the main to the buildings. The City of Dubuque was approved for partial funding for this project through the Clean Water SRF Sponsorship Project program. The SRF Sponsorship Project is related to the Upper Bee Branch Stormwater SRF loan and will provide $761,000 needed to construct the improvements associated with the three alleys in the downtown area. The funding of the $761,000 in improvements will come from interest payments of the City's Upper Bee Branch Stormwater loan which will be returned to the City to fund the 2024 Green Alley Project. In 2009, legislation was passed in Iowa that allows water utilities that issue debt through the Clean Water State Revolving Fund Program to sponsor and help finance other water quality improvement (CWSRF) projects within or outside its service limits. This new funding mechanism, called Water Resource Restoration Sponsored Projects, will provide Page 580 of 678 cities, counties, local watershed organizations, watershed management authorities, county conservation boards, and soil and water conservation districts a funding source to construct improvements throughout a watershed that keep sediment, nutrients, chemicals and other pollutants out of streams and lakes. Repayment of a standard Clean Water SRF (CWSRF) loan includes the repayment of the original loan amount, the principal, and the cost to finance the loan, interest, and fees. On a CWSRF loan with a sponsored project, the financing costs are reduced by the amount of the cost of the sponsored project improvements. Figure 1 shows a comparison between a standard CWSRF loan and a CWSRF loan with a sponsorship project. As shown, the total cost to the utility (the total of loan repayments) remains unchanged as the cost of funding for the sponsorship project is offset by a reduction in loan financing costs. In essence, two water quality projects are completed for the price of one. d Funding for Sponsorship Project c E r Loan Financing Costs a z c (Interest & Fees) 0 0 u CWSRF Project Loan Principal cap oac ed- `SQ°cso9toN Os.0 Figure 1. Loan repayment comparison between a standard CWSRF loan and a CWSRF loan with a sponsorship project. The State of Iowa has discontinued the sponsored project option for future debt issuances. I concur with the recommendation and respectfully request Mayor and City Council approval. Michael C. Van Milligen MCVM/jml Attachment cc: Crenna Brumwell, City Attorney Cori Burbach, Assistant City Manager Gus Psihoyos, City Engineer Brian DeMoss, Finance Manager Page 581 of 678 THE CITY OF DUB E Masterpiece on the Mississippi TO: Michael C. Van Milligen, City Manager FROM: Jennifer Larson, Chief Financial Officer Dubuque AI -America City II 2007 • 2012 •2013 SUBJECT: Proceedings to Complete Action on the Issuance of Not to Exceed $761,000 Stormwater Revenue Loan and Disbursement Agreement — Sponsorship Project Amendment 2024 Green Alley Project DATE: July 2, 2025 INTRODUCTION The purpose of this memorandum is to provide suggested proceedings to complete action required on the issuance of a not to exceed $761,000 Stormwater Revenue Loan and Disbursement Agreement — Sponsorship Project Amendment Green Alley. The Upper Bee Branch Stormwater Management Utility Revenue Capital Loan Note, Series 2019, dated April 12, 2019, will also be amended by decreasing the interest rate from 1.75% to 1.06% to fund the 2024 Green Alley sponsorship project. DISCUSSION This project will include the reconstruction of three alleys in the downtown area. These alleys include the reconstruction of the alleys (2) between Iowa Street and Central Avenue from 15th to 17th streets. The third alley will be reconstructed between Central Avenue and White Street from 17th to 18th streets. The project will include replacement of water and sewer utilities in the corridor, including replacing private services for water and sewer. The private water services that are lead will be replaced from the main to the buildings. The alley between Iowa Street and Central Avenue from 15t" to 16t" streets is planned to have special design for the pavers. Voices Studio approached the city to consider installing the pavers in this alley using a mosaic look. This mosaic pattern was developed by regional artists to pay respect to the native people of the land Dubuque occupies The City of Dubuque was approved for partial funding for this project through the Clean Water SRF Sponsorship Project program. The SRF Sponsorship Project is related to the Upper Bee Branch Stormwater SRF loan and will provide $761,000 needed to construct the improvements associated with the three alleys in the downtown area. Page 582 of 678 The funding of the $761,000 in improvements will come from interest payments of the City's Upper Bee Branch Stormwater loan which will be returned to the City to fund the 2024 Green Alley Project. In 2009, legislation was passed in Iowa that allows water utilities that issue debt through the Clean Water State Revolving Fund Program to sponsor and help finance other water quality improvement (CWSRF) projects within or outside its service limits. This new funding mechanism, called Water Resource Restoration Sponsored Projects, will provide cities, counties, local watershed organizations, watershed management authorities, county conservation boards, and soil and water conservation districts a funding source to construct improvements throughout a watershed that keep sediment, nutrients, chemicals and other pollutants out of streams and lakes. Repayment of a standard Clean Water SRF (CWSRF) loan includes the repayment of the original loan amount, the principal, and the cost to finance the loan, interest, and fees. On a CWSRF loan with a sponsored project, the financing costs are reduced by the amount of the cost of the sponsored project improvements. Figure 1 shows a comparison between a standard CWSRF loan and a CWSRF loan with a sponsorship project. As shown, the total cost to the utility (the total of loan repayments) remains unchanged as the cost of funding for the sponsorship project is offset by a reduction in loan financing costs. In essence, two water quality projects are completed for the price of one. / u Funding for Sponsorship Project c v E u Loan Financing Costs aa, (Interest & Fees) z c 0 u CWSRF Project Loan Principal `o 0 ti S�F 1°ac rya aF Sre Figure 1. Loan repayment comparison between a standard CWSRF loan and a CWSRF loan with a sponsorship project. The State of Iowa has discontinued the sponsored project option for future debt issuances. ACTION TO BE TAKEN I respectfully recommend the adoption of the enclosed resolution to complete the action required on the $761,000 in Stormwater Revenue Loan Notes (State Revolving Loan Fund Program) for the 2024 Green Alley Sponsorship Project. Attachments Page 583 of 678 cc: Crenna Brumwell, City Attorney Cori Burbach, Assistant City Manager Brian DeMoss, Finance Manager Gus Psihoyos, City Engineer Page 584 of 678 July 1, 2025 VIA EMAIL Jenny Larson Chief Financial Officer Dubuque, Iowa Re: Dubuque, Iowa $761,000 SRF Storm File No. 430411-21 Dear Jenny: DO R S EY DORSEY+WHITNEY LLP Water Revenue Loan and Disbursement Agreement We have prepared and attach proceedings to be used at the July 7, 2025, City Council meeting to enable the Council to adopt the resolution (the "Resolution") approving the Storm Water Revenue Loan and Disbursement Agreement (the "Agreement"), providing for the issuance of the Storm Water Revenue Bond, Series 2025 (the "Bond"), and providing for the corresponding interest rate reduction on the City's outstanding Stormwater Management Utility Revenue Capital Loan Note No. R-1, Series 2019 in connection with the SRF Green Alley Sponsored Project. The proceedings attached include the following items: 1. Minutes of the July 7, 2025, meeting providing for the adoption of the Resolution. The form of Bond, Treasurer's Certificate and Assignment are included as part of the Resolution but need not be completed or executed as they are adopted only as to form. 2. Certificate attesting to the transcript. Establishment and non -litigation certificate with respect to the Water Utility. Also attached, we have prepared and attach the Bond. Please have the Bond signed as indicated, and return it to us so that we can deliver it to the lender at the time of closing. Please note that the Bond has signature blocks for the Mayor, the City Clerk and the City Treasurer. In addition, we have attached the Closing Certificate for execution by the City Clerk and the Mayor. Please review the Certificate for any inaccuracies and return the executed Certificate to our office. We have also attached the Agreement for execution by the Mayor and the City Clerk. Please print the Agreement and have it executed as indicated. After the Agreement has been 8oi Grand Avenue I Suite 4100 1 Des Moines, IA 1 5o3og-800z 1 T 51-5.283.2-000 1 dorsey.com Page 585 of 678 Page 2 C)ORSEY signed, please return it to us so that we can have it signed on behalf of the Iowa Finance Authority, after which we will furnish you with a fully executed copy for the City's records. Finally, we have attached the First Amendment to Loan and Disbursement Agreement related to the reduction of the interest rate on the Stormwater Management Utility Revenue Capital Loan Note No. R-1, Series 2019, dated April 12, 2019. Please have the Amendment executed as indicated, and return a signed copy to our office. We will have the Amendment executed on behalf of the Iowa Finance Authority, after which we will furnish you with a fully executed copy. Please call me if you have questions. Best regards, David D. Grossklaus John P. Danos Attachments cc: Crenna Bramwell Adrienne Breitfelder Jon Dienst Jason Duba Wally Wernimont Tionna Pooler Tracy Scebold Tony Toigo Lee Wagner DORSEY & WHITNEY LLP Page 586 of 678 Dubuque / 4304I 1-21 / 2"''h Iss - Stonn Water Rev (Green Alley) (Issuance — Storm Water Revenue) 430411-21 Dubuque, Iowa July 7, 2025 The City Council of the City of Dubuque, Iowa, met on July 7, 2025, at 6:30 p.m., at the Historic Federal Building, 350 W. 61h St, Second Floor Council Chambers, Dubuque, Iowa. The meeting was called to order by the Mayor, and the roll was called showing the following Council Members present and absent: Present: �iaYor Coymo,41' COuncj j M,-MkerS Farber, ,Jm)e5 pesr+ick RousSr-11, .spr��k, Absent: • • Other Business- - MOTION TO APPROVE RESOLUTION (,lei 0 The City Council took up for consideration a resolution authorizing and approving a Loan and Disbursement Agreement and providing for the issuance and securing the payment of Storm Water Revenue Bonds. After due consideration and discussion, Council Member FoAc.r introduced the following resolution and moved its adoption, seconded by Council Member Re s 11 CK . The Mayor put the question upon the adoption of said resolution, and the roll being called, the following Council Members voted: Ayes: 6 5se l i, We } d, jone5, SPMAn - Farb, RCA' -A, Nays: Whereupon, the Mayor declared the resolution duly adopted as hereinafter set out. -1- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Dubuque / 430411-21 / 2"`''/z Iss — Storm Water Rev (Green Alley) RESOLUTION NO. 241-25 Resolution authorizing and approving a Loan and Disbursement Agreement, providing for the issuance and securing the payment of $761,000 Storm Water Revenue Bonds, Series 2025 and authorizing the related reduction of the interest rate on the Stormwater Management Utility Revenue Capital Loan Note No. R-1, Series 2019, dated April 12, 2019 WHEREAS, the City of Dubuque (the "City"), in Dubuque County, State of Iowa, did heretofore establish a Storm Water Management Utility System (the "Utility") in and for the City; and WHEREAS, the management and control of the Utility are vested in the City Council (the "Council") and no board of trustees exists for this purpose; and WHEREAS, pursuant to prior resolutions of the Council, the City has heretofore issued Storm Water Revenue bonds or notes (the "Outstanding Bonds") as set forth in prior proceedings of the Council, and a portion of such prior Storm Water Revenue debt remains outstanding; and WHEREAS, pursuant to the resolutions (the "Outstanding Bond Resolutions") relating to and authorizing the Outstanding Bonds, the City reserved the right to issue additional obligations payable from the Net Revenues (as defined herein) of the Utility and ranking on a parity with the Outstanding Bonds under the terms and conditions set forth in the Outstanding Bond Resolutions; and WHEREAS, the City will undertake the construction of a certain water resource restoration project (the "Project"); and WHEREAS, pursuant to Section 384.84 of the Code of Iowa, the City has the authority to issue revenue bonds to pay for such qualifying water resource restoration projects; and WHEREAS, the Iowa Finance Authority (the "Lender") has agreed to provide financing for the Project by decreasing the interest rate on the City's outstanding Stormwater Management Utility Revenue Capital Loan Note No. R-1, Series 2019, dated April 12, 2019 (the "Series 2019 Note") and providing a 0% interest loan to the City for the Project; and WHEREAS, the City has heretofore proposed to contract indebtedness and enter into a certain Storm Water Revenue Loan and Disbursement Agreement (the "Agreement") and to borrow money thereunder in a principal amount not to exceed $761,000, pursuant to the provisions of Sections 384.24A and 384.84A of the Code of Iowa, for the purpose of paying the cost, to that extent, of planning, designing and constructing the Project, and has published notice of the proposed action and has held a hearing thereon on June 2, 2025; and WHEREAS, it is necessary at this time for the City Council to approve the Agreement with the Iowa Finance Authority, an agency and public instrumentality of the State of Iowa, as lender (the "Lender") and to issue Storm Water Revenue Bonds, Series 2025 (the "Bonds") in evidence -2- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) thereof in the principal amount of $761,000 to pay the costs of the Project, and in conjunction therewith to decrease the interest rate on the Series 2019 Note to 1.06% per annum; NOW, THEREFORE, Be It Resolved by the City Council of the City of Dubuque, Iowa, as follows: Section 1. It is hereby determined that the City shall enter into the Agreement with the Lender. The Agreement shall be in substantially the form as has been placed on file with the City and shall provide for a loan (the "Loan") to the City in the amount of $761,000, for the purpose as set forth in the preamble hereof. The Mayor and City Clerk are hereby authorized and directed to sign the Agreement on behalf of the City, and the Agreement is hereby approved. Section 2. The Bonds are hereby authorized to be issued in evidence of the obligation of the City under the Agreement, in the aggregate principal amount of $761,000, to be dated the date of delivery to or upon the direction of the Lender. The Bonds shall not bear interest. The Bonds may be in the denomination of $1,000 each or any integral multiple thereof and, at the request of the Lender, shall be initially issued as a single bond in the denomination of $761,000 and numbered R-1. The City Clerk is hereby designated as the Registrar and Paying Agent for the Bonds and may be hereinafter referred to as the "Registrar" or the "Paying Agent." Payment of the principal of the Bonds and premium, if any, shall be payable at the office of the Paying Agent to the registered owners thereof appearing on the registration books of the City. All such payments, except full redemption, shall be made to the registered owners appearing on the registration books at the close of business on the fifteenth day of the month next preceding the payment date. Final payment of principal shall only be made upon surrender of the Bond or Bonds to the Paying Agent. If applicable pursuant to the Agreement, in addition to the payment of principal of the Bonds, the City also agrees to pay the Initiation Fee (defined in the Agreement) in accordance with the terms of the Agreement. The Bonds shall be executed on behalf of the City with the official manual or facsimile signature of the Mayor and attested with the official manual or facsimile signature of the City Clerk, and shall be fully registered bonds without interest coupons. The issuance of the Bonds and the amount of the Loan advanced thereunder shall be recorded in the office of the City Treasurer, and the certificate on the back of each Bond shall be executed with the official manual or facsimile signature of the City Treasurer. In case any officer whose signature or the facsimile of whose signature appears on the Bonds shall cease to be such officer before the delivery of such Bonds, such signature or such facsimile signature shall nevertheless be valid and sufficient for all purposes, the same as if such officer had remained in office until delivery. -3- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 589 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) The Bonds shall be fully registered as to principal in the names of the owners on the registration books of the City kept by the Registrar. Each Bond shall be transferable without cost to the registered owner thereof only upon the registration books of the City upon presentation to the Registrar, together with either a written instrument of transfer satisfactory to the Registrar or the assignment form thereon completed and duly executed by the registered owner or the duly authorized attorney for such registered owner. The record and identity of the owners of the Bonds shall be kept confidential as provided by Section 22.7 of the Code of Iowa. The Bonds are subject to optional redemption by the City at a price of par (i) on any date with the prior written consent of the Lender, or (ii) in the event that all or substantially all of the Project is damaged or destroyed. Any optional redemption of the Bonds by the City may be made from any funds regardless of source, in whole or from time to time in part, in inverse order of maturity upon not less than thirty (30) days' notice of redemption by facsimile, e-mail, certified or registered mail to the Lender (or any other registered owner of the Bonds). The Bonds are also subject to mandatory redemption as set forth in Section 5 of the Agreement. All of the Bonds, together with the Outstanding Bonds and any additional obligations as may be hereafter issued and outstanding from time to time ranking on a parity therewith under the conditions set forth herein (which additional obligations are hereinafter sometimes referred to as "Parity Obligations"), shall be payable solely from the Net Revenues of the Utility and the Sinking Fund hereinafter referred to, both of which are hereby pledged to the payment of the Bonds. The Bonds shall be a valid claim of the owners thereof only against said Net Revenues and Sinking Fund. None of the Bonds shall be a general obligation of the City, nor payable in any manner by taxation, and under no circumstances shall the City or the Utility be in any manner liable by reason of the failure of the Net Revenues of the Utility to be sufficient for the payment in whole or in part of the Bonds. Section 3. The Bonds shall be executed as herein provided as soon after the adoption of this resolution as may be possible and thereupon they shall be delivered to the Registrar for registration and delivery to the Lender, upon receipt of the loan proceeds (the "Loan Proceeds"), and all action heretofore taken in connection with the Agreement is hereby ratified and confirmed in all respects. Section 4. The Bonds shall be in substantially the following form: -4- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 590 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) No. R-1 (Form of Bond) UNITED STATES OF AMERICA STATE OF IOWA DUBUQUE COUNTY CITY OF DUBUQUE STORM WATER REVENUE BOND, SERIES 2025 $761,000 RATE MATURITY DATE BOND DATE 0% June 1, 2040 July 25, 2025 The City of Dubuque (the "City"), in Dubuque County, State of Iowa, for value received, promises to pay from the source and as hereinafter provided, on the maturity date of this Bond, to IOWA FINANCE AUTHORITY or registered assigns, the principal sum of SEVEN HUNDRED SIXTY-ONE THOUSAND DOLLARS Principal shall be due and payable in installments in the amounts shown on the Principal Payment Schedule, attached hereto as Exhibit A, on June 1, 2026, and annually thereafter on June 1 in each year until the principal is fully paid, except that the final installments of the entire balance of principal, if not sooner paid, shall become due and payable on June 1, 2040. This Bond shall not bear interest. The City Clerk shall act as Registrar and Paying Agent and may be hereinafter referred to as the "Registrar" or the "Paying Agent." Payment of the principal of this Bond and premium, if any, shall be payable at the office of the Paying Agent to the registered owners thereof appearing on the registration books of the City at the addresses shown on such registration books. All such payments, except full redemption, shall be made to the registered owners appearing on the registration books at the close of business on the fifteenth day of the month next preceding the payment date. Final payment of principal shall only be made upon surrender of this Bond to the Paying Agent. This Bond is one of a series of bonds (the "Bonds") issued by the City to evidence its obligation under a certain Loan and Disbursement Agreement, dated the date hereof (the "Agreement") entered into by the City for the purpose of providing funds to pay a portion of the cost of constructing a certain water resource restoration project (the "Project") to the benefit of the Storm Water Management Utility System (the "Utility") of the City. -5- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 591 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) The Bonds are issued pursuant to and in strict compliance with the provisions of Sections 384.24A and 384.83 of the Code of Iowa, 2025, and all other laws amendatory thereof and supplemental thereto, and in conformity with a resolution of the City Council authorizing and approving the Agreement and providing for the issuance and securing the payment of the Bonds (the "Resolution"), and reference is hereby made to the Resolution and the Agreement for a more complete statement as to the source of payment of the Bonds and the rights of the owners of the Bonds. The Bonds shall be subject to optional redemption by the City at a price of par (i) on any date with the prior written consent of the Iowa Finance Authority, or (ii) in the event that all or substantially all of the Project is damaged or destroyed. Any optional redemption of the Bonds by the City may be made from any funds regardless of source, in whole or from time to time in part, in inverse order of maturity upon not less than thirty (30) days' notice of redemption by e-mail, facsimile, certified or registered mail to the Iowa Finance Authority (or any other registered owner of the Bonds). The Bonds are also subject to mandatory redemption as set forth in Section 5 of the Agreement. The Bonds are not general obligations of the City but, together with the City's outstanding Storm Water Utility Revenue Capital Loan Note, Series 2010B, dated January 13, 2010; Storm Water Utility Revenue Capital Loan Note, Series 2010G, dated October 27, 2010; Taxable Storm Water Utility Revenue Capital Loan Notes, Series 2014A, dated February 28, 2014; Stormwater Management Utility Revenue Capital Loan Note No. R-1, Series 2019, dated April 12, 2019; and any additional obligations as may be hereafter issued and outstanding from time to time ranking on a parity therewith under the conditions set forth in the Resolution, are payable solely and only out of the future Net Revenues (as defined in the Resolution) of the Utility, a sufficient portion of which has been ordered set aside and pledged for that purpose. This Bond is not payable in any manner by taxation, and under no circumstances shall the City be in any manner liable by reason of the failure of the said Net Revenues to be sufficient for the payment of this Bond. This Bond is fully negotiable but shall be fully registered as to both principal in the name of the owner on the books of the City in the office of the Registrar, after which no transfer shall be valid unless made on said books and then only upon presentation of this Bond to the Registrar, together with either a written instrument of transfer satisfactory to the Registrar or the assignment form hereon completed and duly executed by the registered owner or the duly authorized attorney for such registered owner. The City, the Registrar and the Paying Agent may deem and treat the registered owner hereof as the absolute owner for the purpose of receiving payment of or on account of principal hereof, premium, if any, and for all other purposes, and the City, the Registrar and the Paying Agent shall not be affected by any notice to the contrary. And It Is Hereby Certified, Recited and Declared that all acts, conditions and things required to exist, happen and be performed precedent to and in the issuance of the Bonds have existed, have happened and have been performed in due time, form and manner, as required by law, and that the issuance of the Bonds does not exceed or violate any constitutional or statutory limitation or provision. -6- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 592 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) IN TESTIMONY WHEREOF, the City of Dubuque, Iowa, has caused this Bond to be executed by its Mayor and attested by its City Clerk, all as of the Bond Date. CITY OF DUBUQUE, IOWA By (Do Not Sign) Mayor Attest: (Do Not Sign) City Clerk (On the back of each Bond the following certificate shall be executed with the duly authorized signature of the City Treasurer) STATE OF IOWA DUBUQUE COUNTY SS: CITY TREASURER'S CERTIFICATE CITY OF DUBUQUE The original issuance of the Bonds, of which this Bond is a part, was duly and properly recorded in my office as of the Bond Date. (Do Not Sign) City Treasurer -7- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 593 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) ABBREVIATIONS The following abbreviations, when used in this Bond, shall be construed as though they were written out in full according to applicable laws or regulations: TEN COM - as tenants in common TEN ENT - as tenants by the entireties JT TEN - as joint tenants with right of survivorship and not as tenants in common UTMA (Custodian) As Custodian for (Minor) under Uniform Transfers to Minors Act (State) Additional abbreviations may also be used though not in the list above. ASSIGNMENT For valuable consideration, receipt of which is hereby acknowledged, the undersigned assigns this Bond to (Please print or type name and address of Assignee) PLEASE INSERT SOCIAL SECURITY OR OTHER IDENTIFYING NUMBER OF ASSIGNEE and does hereby irrevocably appoint , Attorney, to transfer this Bond on the books kept for registration thereof with full power of substitution. Dated: Signature guaranteed: NOTICE: The signature to this Assignment must correspond with the name of the registered owner as it appears on this Bond in every particular, without alteration or enlargement or any change whatever. -8- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 594 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) EXHIBIT A PRINCIPAL PAYMENT SCHEDULE Due Due June 1 Amount June 1 Amount 2026 $50,733.33 2034 $50,733.33 2027 $50,733.33 2035 $50,733.33 2028 $50,733.33 2036 $50,733.33 2029 $50,733.33 2037 $50,733.33 2030 $50,733.33 2038 $50,733.33 2031 $50,733.33 2049 $50,733.33 2032 $50,733.33 2040 $50,733.33 2033 $50,733.33 -9- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 595 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) Section 5. The Loan Proceeds shall be held by the Lender and disbursed for costs of the Project, as referred to in the preamble hereof. The City will keep a detailed, segregated accounting of the expenditure of the Loan Proceeds. Section 6. So long as any of the Bonds, the Outstanding Bonds or any Parity Obligations are outstanding, the City shall continue to maintain the Utility in good condition, and the Utility shall continue to be operated in an efficient manner and at a reasonable cost as a revenue producing undertaking. The City shall establish, impose, adjust and provide for the collection of rates to be charged to customers of the Utility, including the City, to produce gross revenues (hereinafter sometimes referred to as the "Gross Revenues") at least sufficient to pay the expenses of operation and maintenance of the Utility, which shall include salaries, wages, cost of maintenance and operation, materials, supplies, insurance and all other items normally included under recognized accounting practices (but does not include allowances for depreciation in the valuation of physical property) (which such expenses are hereinafter sometimes referred to as the "Operating Expenses") and to leave a balance of net revenues (herein referred to as the "Net Revenues") equal to at least 110% of the principal of and interest on all of the Bonds, the Outstanding Bonds and any other Parity Obligations due in such fiscal year, as the same become due. Section 7. The provisions, covenants, undertakings and stipulations for the operation of the Utility and for the collection, application and use of the Gross Revenues and income from such operation, as set forth in the Outstanding Bond Resolutions shall inure and appertain to the Bonds to the same extent and with like force and effect as if herein set out in full, except only insofar as the same may be inconsistent with this resolution. Nothing in this resolution shall be construed to impair the rights vested in the Outstanding Bonds. The amounts herein required to be paid into the various funds hereafter named shall be inclusive of said payments required with respect to the Outstanding Bonds. The provisions of the Outstanding Bond Resolutions and the provisions of this resolution are to be construed whenever possible so that the same will not be in conflict. In the event such construction is not possible, the provisions of the resolution first adopted shall prevail until such time as the obligations authorized by such resolution have been paid or otherwise satisfied as therein provided, at which time the provisions of this resolution shall again prevail. The provisions of the Outstanding Bond Resolutions with respect to the issuance of Parity Obligations are hereby recognized, and it is hereby found, determined and declared that the Lender has consented in writing to the issuance of the Bonds on a parity with the Outstanding Bonds and has waived any and all provisions of the Outstanding Bond Resolutions with respect to certain requirements and conditions that must be met prior to the issuance of the Bonds. Section 8. From and after the issuance of the Bonds, the Gross Revenues of the Utility shall continue to be set aside into the City's Storm Water Utility Revenue Fund (the "Revenue Fund") created under the Outstanding Bond Resolutions. The Revenue Fund shall be used in maintaining and operating the Utility, and after payment of the Operating Expenses shall, to the extent provided in this resolution and the Outstanding Bond Resolutions, be used to pay the principal of and interest on the Bonds, the Outstanding Bonds and any Parity Obligations, and to create and maintain the several separate funds hereinafter described and in the following priority: -10- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 596 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) A. Operation and Maintenance Fund. The provisions in and by the Outstanding Bond Resolutions, whereby there has been created and is to be maintained an account known as the Storm Water Utility Revenue Operation and Maintenance Fund (the "Operation and Maintenance Fund"), are all hereby ratified and confirmed. There shall be deposited in the Operation and Maintenance Fund each month an amount sufficient to meet the current expenses of the month plus an amount equal to 1/12th of expenses payable on an annual basis such as insurance. After the first day of the month, further deposits may be made to this account from the Revenue Fund to the extent necessary to pay current expenses accrued and payable to the extent that funds are not available in the Surplus Fund. B. Sinkin Fund. und. The provisions in and by the Outstanding Bond Resolutions, whereby there has been created and is to be maintained a Storm Water Utility Revenue Capital Loan Note Principal and Interest Sinking Fund (herein referred to as the "Sinking Fund"), and for the payment into said fund from the Net Revenues of the Utility such portion thereof as will be sufficient to pay the interest on and principal of the Outstanding Bonds, are all hereby ratified and confirmed, and all such provisions shall inure and constitute the security for the payment of the principal of the Bonds hereby authorized as may be outstanding from time to time; provided, however that on the tenth day of each month of each year, the minimum amount to be set aside, in addition to the amounts required to be set aside in the Outstanding Bond Resolutions, and paid into the Sinking Fund shall be not less than as follows: Commencing on August 12025, and continuing to and including May 1, 2026, an amount equal to 1/10th of the installment of principal coming due on June, 1, 2025, and thereafter, commencing on June 1, 2025, and continuing to final maturity, an amount equal to 1/12th of the installment of principal coming due on such Bonds on the next succeeding principal payment date until the full amount of such installment is on deposit in the Sinking Fund. Money in the Sinking Fund shall be used solely for the purpose of paying principal of and interest on the Bonds, the Outstanding Bonds and any Parity Obligations as the same shall become due and payable. Whenever Parity Obligations are issued under the conditions and restrictions hereinafter set forth, provision shall be made for additional payments to be made into the Sinking Fund for the purpose of paying the interest on and principal of such Parity Obligations. If at any time there should be a failure to pay into the Sinking Fund the full amount above stipulated, then an amount equivalent to the deficiency shall be paid into the Sinking Fund from the Net Revenues of the Utility as soon as available, and the same shall be in addition to the amount otherwise required to be so set apart and paid into the Sinking Fund. No further payments need be made into the Sinking Fund when and so long as the amount therein is sufficient to retire all of the Bonds, the Outstanding Bonds and any Parity Obligations then outstanding which are payable from the Sinking Fund and to pay all interest to become due thereon prior to such retirement, or if provision for such payment has been made. C. Subordinate Obligations. Money in the Revenue Fund may next be used to pay principal of and interest on (including reasonable reserves therefor) any other obligations which by their terms shall be payable from the revenues of the Utility, but subordinate to the Bonds, the -11- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 597 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) Outstanding Bonds and Parity Obligations, and which have been issued for the purposes of extensions and improvements to the Utility or to retire the Bonds, the Outstanding Bonds or Parity Obligations in advance of maturity, or to pay for extraordinary repairs or replacements to the Utility. From time to time there may be established and maintained additional, subordinate sinking funds (the "Subordinate Debt Funds"), into which shall be deposited, after first making all required deposits into the Operation and Maintenance Fund and the Sinking Fund, sufficient sums to pay principal and interest requirements on the Subordinate Obligations. D. Surplus Revenue. The provisions in and by the Outstanding Bond Resolutions whereby there has been created and there is to be maintained a separate and special fund known as the Surplus Fund, into which there shall be set apart and paid all of the Net Revenues remaining after first making the required payments into the Operation and Maintenance Fund, the Sinking Fund, and the Subordinate Debt Funds, if any, are hereby ratified and confirmed. All money thereafter remaining in the Revenue Fund at the close of each month may be used to pay for extraordinary repairs or replacements to the Utility, or may be used to pay or redeem the Bonds, the Outstanding Bonds or Parity Obligations, any of them, or for any lawful purpose. Money in the Revenue Fund shall be allotted and paid into the various funds and accounts hereinbefore referred to in the order in which said funds are listed, on a cumulative basis, on the tenth day of each month, or on the next succeeding business day when the tenth shall not be a business day; and if in any month the money in the Revenue Fund shall be insufficient to deposit or transfer the required amount in any of said funds or accounts, the deficiency shall be made up in the following month or months after payments into all funds and accounts enjoying a prior claim to the revenues shall have been met in full. Section 9. All money held in any fund or account created or to be maintained under the terms of this resolution shall be deposited in lawful depositories of the City or invested in accordance with Chapters 12B and 12C of the Code of Iowa and continuously held and secured as provided by the laws of the State of Iowa relating to the depositing, securing, holding and investing of public funds. All interest received by the City as a result of investments under this section shall be considered to constitute Gross Revenues of the Utility and shall be deposited in or transferred to the Revenue Fund and used solely and only for the purposes specified herein for such funds. Section 10. The City hereby covenants and agrees with the owner or owners of the Bonds, the Outstanding Bonds and any Parity Obligations, or any of them, that from time to time may be outstanding, that it will faithfully and punctually perform all duties with reference to the Utility required and provided by the Constitution and laws of the State of Iowa, that it will segregate the Gross Revenues of the Utility and make application thereof in accordance with the provisions of this resolution and that it will not sell, lease or in any manner dispose of the Utility or any part thereof, including any and all extensions and additions that may be made thereto, until all of the Bonds, the Outstanding Bonds and any Parity Obligations shall have been paid in full, both principal and interest, or unless and until provision shall have been made for the payment of the Bonds, the Outstanding Bonds and any Parity Obligations and interest thereon in full; provided, however, that the City may dispose of any property which in the judgment of the Council, or such duly constituted body as may then be charged with the operation of the Utility, is no longer useful or profitable in the operation of the Utility nor essential to the continued operation thereof and -12- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 598 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) when the sale thereof will not operate to reduce the revenues to be derived from the operation of the Utility. Section 11. Upon a breach or default of a term of the Bonds, the Outstanding Bonds or any Parity Obligations, the Outstanding Bond Resolutions and this resolution, a proceeding may be brought in law or in equity by suit, action or mandamus to enforce and compel performance of the duties required under the terms of this resolution and Division V of Chapter 384 of the Code of Iowa or an action may be brought to obtain the appointment of a receiver to take possession of and operate the Utility and to perform the duties required by this resolution and Division V of Chapter 384 of the Code of Iowa. Section 12. The provisions of the Outstanding Bond Resolutions with respect to the issuance of Parity Obligations are hereby recognized, and have been waived by the Lender. The Bonds, the Outstanding Bonds or any Parity Obligations shall not be entitled to priority or preference one over the other in the application of the Net Revenues of the Utility regardless of the time or times of the issuance of such Bonds, the Outstanding Bonds or Parity Obligations, it being the intention of the City that there shall be no priority among the Bonds, the Outstanding Bonds or any Parity Obligations, regardless of the fact that they may have been actually issued and delivered at different times. The City hereby reserves the right and privilege of issuing additional Parity Obligations. Section 13. The City agrees that so long as the Bonds, the Outstanding Bonds or any Parity Obligations remain outstanding, it will maintain insurance for the benefit of the owners of the Bonds, the Outstanding Bonds and any Parity Obligations on the insurable portions of the Utility of a kind and in an amount which usually would be carried by private companies or municipalities engaged in a similar type of business. The proceeds of any insurance, except public liability insurance, shall be used to repair or replace the part or parts of the Utility damaged or destroyed. The City will keep proper books of record and account, separate from all other records and accounts, showing the complete and correct entries of all transactions relating to the Utility, and the owners of the Bonds, the Outstanding Bonds or any Parity Obligations shall have the right at all reasonable times to inspect the Utility and all records, accounts and data of the City relating thereto. Section 14. The provisions of this resolution shall constitute a contract between the City and the owners of the Bonds and any Parity Obligations as may from time to time be outstanding, and after the issuance of the Bonds, no change, variation or alteration of any kind of the provisions of this resolution shall be made which will adversely affect the owners of the Bonds or any Parity Obligations until all of the Bonds, the Outstanding Bonds and any Parity Obligations and the interest thereon shall have been paid in full, except as hereinafter provided. The owners of a majority in principal amount of the Bonds and any Parity Obligations at any time outstanding (not including in any case any obligations which may then be held or owned by or for the account of the City, but including such obligations as may be issued for the purpose of refunding any of the Bonds, the Outstanding Bonds or Parity Obligations if such obligations shall not then be owned by the City) shall have the right from time to time to consent to and approve the adoption by the City of a resolution or resolutions modifying or amending any of the -13- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 599 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) terms or provisions contained in this resolution; provided, however, that this resolution may not be so modified or amended in such manner as to: (a) Make any change in the maturity or redemption terms of the Bonds or Parity Obligations. (b) Make any change in the rate of interest borne by any of the Bonds or Parity Obligations. (c) Reduce the amount of the principal payable on any Bonds or Parity Obligations. (d) Modify the terms of payment of principal of or interest on the Bonds or Parity Obligations, or any of them, or impose any conditions with respect to such payment. (e) Affect the rights of the owners of less than all of the Bonds or Parity Obligations then outstanding. (f) Reduce the percentage of the principal amount of the Bonds or Parity Obligations, the consent of the owners of which shall be required to effect a further modification. Whenever the City shall propose to amend or modify this resolution under the provisions of this section, it shall cause notice of the proposed amendment to be (1) filed with the Lender and (2) mailed by certified mail to each registered owner of any Bond or Parity Obligation as shown by the records of the Registrar. Such notice shall set forth the nature of the proposed amendment and shall state that a copy of the proposed amendatory resolution is on file in the office of the City Clerk. Whenever at any time within one year from the date of the mailing of said notice, there shall be filed with the City Clerk an instrument or instruments executed by the owners of at least a majority in aggregate principal amount of the Bonds and any Parity Obligations outstanding at the time of the adoption of such amendatory resolution specifically consenting to the adoption thereof as herein provided, no owner of any Bonds or Parity Obligations shall have any right or interest to object to the adoption of such amendatory resolution or to object to any of the terms or provisions therein contained or to the operation thereof or to enjoin or restrain the City from taking any action pursuant to the provisions thereof. Any consent given by the owners of a Bond or Parity Obligation pursuant to the provisions of this section shall be irrevocable for a period of six (6) months from the date of such consent and shall be conclusive and binding upon all future owners of the same Bond or Parity Obligation during such period. Such consent may be revoked at any time after six (6) months from the date of such consent by the owner who gave such consent or by a successor in title, but such revocation shall not be effective if the owners of a majority in aggregate principal amount of the Bonds and Parity Obligations outstanding as in this section defined shall have, prior to the attempted revocation, consented to and approved the amendatory resolution referred to in such revocation. -14- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 600 of 678 Dubuque / 430411-21 / 2id'/z lss — Stonn Water Rev (Green Alley) The fact and date of the execution of any instrument under the provisions of this section may be proved by the certificate of any officer in any jurisdiction, who by the laws thereof is authorized to take acknowledgments of deeds within such jurisdiction, that the persons signing such instrument acknowledged before such officer the execution thereof, or may be proved by an affidavit of a witness to such execution sworn to before such officer. Section 15. In connection with the Agreement and the issuance of the Bonds, the Lender has agreed to reduce the interest rate on the Series 2019 Bond to 1.06% per annum, effective June 1, 2025 (or such other date as determined by the Lender), and the resolution authorizing the issuance of the Series 2019 Bond and the Series 2019 Bond are hereby amended to reflect such changes. The Mayor, City Clerk and/or City Treasurer are each authorized and directed to execute and deliver any documents deemed necessary in connection with the interest rate reduction, including without limitation an amended Loan and Disbursement Agreement, amended Series 2019 Bond and any amended Lender application. Section 16. If any section, paragraph, clause or provision of this resolution shall be held invalid, the invalidity of such section, paragraph, clause or provision shall not affect any of the remaining provisions of this resolution. Section 17. All resolutions and orders or parts thereof in conflict with the provisions of this resolution are, to the extent of such conflict, hereby repealed. Section 18. This resolution shall be in full force and effect immediately upon its adoption and approval, as provided by law. Passed and approved July 7, 2025. Attest: City Clerk c: Mayor -15- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Dubuque / 43041 l -21 / 2"`''/z Iss — Storm Water Rev (Green Alley) • • Other Business- On motion and vote, the meeting adjourned. Mayor Attest: - j 6W7�a� " 2' 4,17 City Clerk V -16- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Dubuque / 430411-21 / god A Iss — Storm Water Rev (Green Alley) ATTESTATION CERTIFICATE: STATE OF IOWA DUBUQUE COUNTY SS: CITY OF DUBUQUE I, the undersigned, City Clerk of the City of Dubuque, do hereby certify that I have in my possession or have access to the complete corporate records of the aforesaid City and of its City Council and officers and that I have carefully compared the transcript hereto attached with the aforesaid corporate records and that the transcript hereto attached is a true, correct and complete copy of all the corporate records in relation to the authorization and approval of a certain Storm Water Revenue Loan and Disbursement Agreement (the "Agreement") and the issuance of $761,000 Storm Water Revenue Bonds, Series 2025 (the "Bonds") of said City evidencing the City's obligation under such Agreement and that the transcript hereto attached contains a true, correct and complete statement of all the measures adopted and proceedings, acts and things had, done and performed up to the present time with respect thereto. I further certify that no objections were filed in my office and no objections of any kind were made to the matter of entering into such Agreement or issuing such Bonds at the time and place set for hearing thereon, and that no petition of protest or objections of any kind have been filed or made, nor has any appeal been taken to the District Court from the decision of the City Council to enter into the Agreement or to issue the Bonds. WITNESS MY HAND this e day of )2025. City Clerk -17- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Dubuque / 430411-21 / 2"''/: Iss — Storm Water Rev (Green Alley) ESTABLISHMENT CERTIFICATE: STATE OF IOWA DUBUQUE COUNTY SS: CITY OF DUBUQUE I, the undersigned, City Clerk of the aforementioned City, do hereby certify that I have complete access and control of all of the corporate records of the City and that, based upon my examination of such records, I have determined that the City did heretofore establish a Storm Water Management Utility System (the "Utility"), that the management and control of the Utility are vested in the City Council, and that no board of trustees exists which has any part of the control and management of such Utility. I further certify that there is not pending or threatened any question or litigation whatsoever touching the establishment, improvement or operation of such Utility and that there are no bonds or other obligations of any kind now outstanding which are payable from or constitute a lien upon the revenues derived from the operation of such Utility, except for the City's outstanding Storm Water Utility Revenue Capital Loan Note, Series 2010B, dated January 13, 2010; Storm Water Utility Revenue Capital Loan Note, Series 2010G, dated October 27, 2010; Taxable Storm Water Utility Revenue Capital Loan Notes, Series 2014A, dated February 28, 2014; Stormwater Management Utility Revenue Capital Loan Note No. R-1, Series 2019, dated April 12, 2019; and the current issue of $761,000 Storm Water Revenue Bonds, Series 2025 of the City. WITNESS MY HAND this P day of ,Stay 72025. k4o lX�v� i City Clerk -18- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Dubuque/43 0411-21 /FD C-Rev CLOSING CERTIFICATE We, the undersigned, Mayor and City Clerk of the City of Dubuque, Iowa (the "City"), do hereby certify as of July 25, 2025 (the "Dated Date"), that we are now and were at the time of the execution of the City's $761,000 Storm Water Revenue Bond, Series 2025 (the "Series 2025 Bond"), the officers respectively above indicated of the City; that in pursuance of Chapter 384 of the Code of Iowa, a resolution adopted by the City Council on July 7, 2025 (the "Resolution"), and a certain Loan and Disbursement Agreement (the "Agreement"), by and between the City and the Iowa Finance Authority, Des Moines, Iowa, as lender (the "Lender"), the Series 2025 Bond has been heretofore lawfully authorized and this day by us lawfully issued and delivered to the Lender and pursuant to the Agreement, the Lender shall loan to the City the maximum sum of $761,000. Terms not otherwise defined herein shall have the meaning given such terms in the Resolution and the Agreement. The Series 2025 Bond has been executed by the aforesaid officers; the certificate on the back of the Series 2025 Bond has been executed by the City Treasurer; and the Series 2025 Bond has been fully registered as to principal in the name of the Lender on the registration books of the City. We further certify that the Series 2025 Bond is being issued to evidence the City's obligation under the Agreement entered into by the City for the purpose of providing funds to pay a portion of the cost of a certain water resource restoration project to benefit the Storm Water Management Utility System (the "Utility") of the City. We further certify that no controversy or litigation is pending, prayed or threatened involving the incorporation, organization, existence or boundaries of the City or the titles of the aforesaid officers to their respective positions or the proceedings incident to the authorization of the Series 2025 Bond or in any way concerning the validity of the Series 2025 Bond or the power and duty of the City to appropriate and apply the Net Revenues (as defined in the Resolution) from the operation of the Utility to the full and prompt payment of the principal of the Series 2025 Bond, and that none of the proceedings incident to the authorization and issuance of the Series 2025 Bond have been repealed or rescinded. We further certify that no appeal of the decision of the City to enter into the Agreement and to issue the Series 2025 Bond has been taken to the district court. We further certify that the City has no other bonds or obligations of any kind now outstanding secured by or payable from the revenues to be derived from the operation of the Utility, except the City's outstanding Storm Water Utility Revenue Capital Loan Note, Series 2010B, dated January 13, 2010; Storm Water Utility Revenue Capital Loan Note, Series 2010G, dated October 27, 2010; Taxable Storm Water Utility Revenue Capital Loan Notes, Series 2014A, dated February 28, 2014; and Stormwater Management Utility Revenue Capital Loan Note No. R-1, Series 2019, dated April 12, 2019. We further certify that no board of trustees has been created for the management and control of the Utility and such management and control are vested in the City Council of the City. We further certify that all meetings held in connection with the Series 2025 Bond were open to the public at a place reasonably accessible to the public and that notice was given at least 24 hours prior to the commencement of all meetings by advising the news media who requested notice of the time, date, place and the tentative agenda and by posting such notice and agenda at the City Hall or principal office of the City on a bulletin board or other prominent place which is easily accessible to the public and is the place designated for the purpose of posting notices of meetings. -1- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 605 of 678 Dubuque/4304 I I -2 l /FDC-Rev IN WITNESS WHEREOF, we have hereunto affixed our hands on the Dated Date. Attest: City Clerk CITY OF DUBUQUE, IOW Mayor -2- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA FIRST AMENDMENT TO LOAN AND DISBURSEMENT AGREEMENT $12,873,000 STORM WATER REVENUE NOTE CITY OF DUBUQUE, IOWA This First Amendment to Loan and Disbursement Agreement (the "Amendment") is made and entered into as of July 25, 2025, by and between the City of Dubuque, Iowa (the "Participant") and the Iowa Finance Authority, an agency and public instrumentality of the State of Iowa (the "Issuer"), and amends that certain Loan and Disbursement Agreement dated April 12, 2019, by and between the Issuer and the Participant (the "Original Agreement"). WHEREAS, the Issuer, in cooperation with the Iowa Department of Natural Resources, is authorized to undertake the creation, administration and financing of the Iowa Water Pollution Control Works Financing Program (the "Program") established in Iowa Code Sections 45513.291 through 45513.299; and WHEREAS, pursuant to the Original Agreement, the Issuer provided a loan (the "Loan") to the Participant for the purpose of financing the costs of improvements and extensions to the Municipal Storm Water Management Utility System; and WHEREAS, the Participant will construct a certain water resource restoration project, and the Issuer has agreed to provide financing for such project by decreasing the interest rate on the Loan; and WHEREAS, the Participant has entered into a Water Resource Restoration Sponsored Project Performance Agreement (the "Performance Agreement') with Iowa Department of Natural Resources, and agency of the State of Iowa (the "Department') to ensure that the Project (as defined in the Performance Agreement) is constructed in accordance with the applicable design checklist and plans and specifications as approved by the Department; NOW, THEREFORE, the parties agree as follows: Section 1. Each reference to the amount of the Loan in the Original Agreement, and the associated Storm Water Revenue Bonds, shall be amended to reflect a Rate (as defined in the Original Agreement) of 1.06%, which shall become effective as of June 1, 2025. Section 2. The Issuer hereby consents to the amendment of the Resolution (as defined in the Original Agreement) by the Participant in order to reflect the reduction of the interest rate on the Loan. Section 3. The Participant hereby confirms compliance with the Performance Agreement and agrees the Issuer may enforce and raise the interest rate of the Loan to the initial rate of interest to ensure compliance by the Participant with the Performance Agreement and in accordance with the Original Agreement. Section 4. Except as otherwise provided in this Amendment, the provisions of the Original Agreement, as heretofore amended, are hereby ratified, approved and confirmed and incorporated herein. Page 607 of 678 IN WITNESS WHEREOF, I have hereunto affixed our signatures all as of the date first above written. Attest: City Clerk • / written. IN WITNESS WHEREOF, I have hereunto affixed my signature all as of the date first above IOWA FINANCE AUTHORITY By: Its: Page 609 of 678 Loan summary Final Maturity Date Loan Period in Years Annual Interest Rate Total I nteresl Servicing Fee Rate Total Servicing Fees Total Loan Costs Estimated Amortization Schedule City of Dubuque Storm Water Revenue Bond GNS10-5(2) Jun 1, 2040 15 1.06% $ 1,124,723.60 0.25% $ 265,265.00 $ 1,396,238.60 14,262,988.60 Eff 6.1.25 Loan Balance Total Lc 0 SRF STATE RFvniVING RIND Payment Beginning Servicing Total Loan Total Annual Debt Date Balance Principal Interest Fee Payment Service Ending Balance Dec 1, 2025 12,873,000.00 68,226.90 Jun 1, 2026 12,873,000.00 782,000.00 68,226.90 Dec 1, 2026 12,091,000.00 64,082.30 Jun 1,2027 12,091,000.00 792,000.00 64,082.30 16,091.25 84,318.15 12,873,000.00 16,091.25 866,318.15 950,636.30 12,091,000.00 15,113.75 79,196.05 12,091,000.00 15,113.75 871,196.05 950,392.10 11,299,000.00 Dec1,2027 11,299,000.00 59,884.70 14,123.75 74,008.45 11,299,000.00 Jun 1, 2028 11,299,000.00 802,000.00 59,884.70 14,123.75 876,008.45 950,016.90 10,497,000.00 Dec 1, 2028 10,497,000.00 55,634.10 13,121.25 68,755.35 10,497,000.00 Jun 1, 2029 10,497,000.00 814,000.00 55,634.10 13,121.25 882,755.35 951,510.70 9,683,000.00 Dec 1, 2029 9,683,000.00 51,319.90 12,103.75 63,423.65 9,683,000.00 Jun 1, 2030 9,683,000.00 825,000.00 51,319.90 12,103.75 888,423.65 951,847.30 8,858,000.00 Dec 1, 2030 8,858,000.00 46,947.40 11,072.50 58,019.90 8,858,000.00 Jun 1,2031 8,858,000.00 835,000.00 46,947.40 11,072.50 893,019.90 951,039.80 8,023,000.00 Dec 1, 2031 8,023,000.00 42,521.90 10,028.75 52,550.65 8,023,000.00 Jun 1, 2032 8,023,000.00 846,000.00 42,521.90 10,028.75 898,550.65 951,101.30 7,177,000.00 Dec 1, 2032 7,177,000.00 38,038.10 8,971.25 47,009.35 7,177,000.00 Jun 1,2033 7,177,000.00 857,000.00 38,038.10 8,971.25 904,009.35 951,018.70 6,320,000.00 Dec 1, 2033 6,320,000.00 33,496.00 7,900.00 41,396.00 6,320,000.00 Jun 1,2034 6,320,000.00 868,000.00 33,496.00 7,900.00 909,396.00 950,792.00 5,452,000.00 Dec 1, 2034 5,452,000.00 28,895.60 6,815.00 35,710.60 5,452,000.00 _Jun 1,2035 5,452,000.00 880,000.00 28,895.60 6,815.00 915,710.60 951,421.20 4,572,000.00 Dec1,2035 4,572,000.00 24,231.60 5,715.00 29,946.60 4,572,000.00 Jun 1,2036 4,572,000.00 891,000.00 24,231.60 5,715.00 920,946.60 950,893.20 3,681,000.00 Dec 1, 2036 3,681,000.00 19,509.30 4,601.25 24,110.55 3,681,000.00 Jun 1, 2037 3,681,000.00 903,000.00 19,509.30 4,601.25 927,110.55 951,221.10 2,778,000.00 Dec 1, 2037 2,778,000.00 14,723.40 3,472.50 18,195.90 2,778,000.00 Jun 1,2038 2,778,000.00 914,000.00 14,723.40 3,472.50 932,195.90 950,391.80 1,864,000.00 Dec 1, 2038 1,864,000.00 9,879.20 2,330.00 12,209.20 1,864,000.00 Jun 1,2039 1,864,000.00 926,000.00 9,879.20 2,330.00 938,209.20 950,418.40 938,000.00 Dec 1, 2039 938,000.00 4,971.40 1,172.50 6,143.90 938,000.00 Jun 1,2040 938,000.00 938,000.00 4,971.40 1,172.50 944,143.90 950,287.80 0.00 As of 6/24/2025 INVESTING IN IOWA'S WATER www.iowasrf.com Page 610 of 678 No. R-1 UNITED STATES OF AMERICA STATE OF IOWA DUBUQUE COUNTY CITY OF DUBUQUE STORM WATER REVENUE BOND, SERIES 2025 RATE MATURITY DATE BOND DATE 0% June 1, 2040 July 25, 2025 $761,000 The City of Dubuque (the "City"), in Dubuque County, State of Iowa, for value received, promises to pay from the source and as hereinafter provided, on the maturity date of this Bond, to or registered assigns, the principal sum of IOWA FINANCE AUTHORITY SEVEN HUNDRED SIXTY-ONE THOUSAND DOLLARS Principal shall be due and payable in installments in the amounts shown on the Principal Payment Schedule, attached hereto as Exhibit A, on June 1, 2026, and annually thereafter on June 1 in each year until the principal is fully paid, except that the final installments of the entire balance of principal, if not sooner paid, shall become due and payable on June 1, 2040. This Bond shall not bear interest. The City Clerk shall act as Registrar and Paying Agent and may be hereinafter referred to as the "Registrar" or the "Paying Agent." Payment of the principal of this Bond and premium, if any, shall be payable at the office of the Paying Agent to the registered owners thereof appearing on the registration books of the City at the addresses shown on such registration books. All such payments, except full redemption, shall be made to the registered owners appearing on the registration books at the close of business on the fifteenth day of the month next preceding the payment date. Final payment of principal shall only be made upon surrender of this Bond to the Paying Agent. This Bond is one of a series of bonds (the "Bonds") issued by the City to evidence its obligation under a certain Loan and Disbursement Agreement, dated the date hereof (the "Agreement") entered into by the City for the purpose of providing funds to pay a portion of the cost of constructing a certain water resource restoration project (the "Project") to the benefit of the Storm Water Management Utility System (the "Utility") of the City. The Bonds are issued pursuant to and in strict compliance with the provisions of Sections 384.24A and 384.83 of the Code of Iowa, 2025, and all other laws amendatory thereof and supplemental thereto, and in conformity with a resolution of the City Council authorizing and approving the Agreement and providing for the issuance and securing the payment of the Bonds (the "Resolution"), and reference is hereby made to the Resolution and the Agreement for a more complete statement as to the source of payment of the Bonds and the rights of the owners of the Bonds. The Bonds shall be subject to optional redemption by the City at a price of par (i) on any date with the prior written consent of the Iowa Finance Authority, or (ii) in the event that all or substantially all of the Project is damaged or destroyed. Any optional redemption of the Bonds by the City may be made from any funds regardless of source, in whole or from time to time in part, in inverse order of maturity upon not less than thirty (30) days' notice of redemption by e-mail, facsimile, certified or registered mail to the Iowa Finance Authority (or any other registered owner of the Bonds). The Bonds are also subject to mandatory redemption as set forth in Section 5 of the Agreement. The Bonds are not general obligations of the City but, together with the City's outstanding Storm Water Utility Revenue Capital Loan Note, Series 2010B, dated January 13, 2010; Storm Water Utility Revenue Capital Loan Note, Series 2010G, dated October 27, 2010; Taxable Storm Water Utility Revenue Capital Loan Notes, Series 2014A, dated February 28, 2014; Stormwater Management Utility Revenue Capital Loan Note No. R-1, Series 2019, dated April 12, 2019; and any additional obligations as may be hereafter issued and outstanding from time to time ranking on a parity therewith under the conditions set forth in the Resolution, are payable solely and only out of the future Net Revenues (as defined in the Resolution) of the Utility, a sufficient portion of which has been ordered set aside and pledged for that purpose. This Bond is not payable in any manner by taxation, and under no circumstances shall the City be in any manner liable by reason of the failure of the said Net Revenues to be sufficient for the payment of this Bond. This Bond is fully negotiable but shall be fully registered as to both principal in the name of the owner on the books of the City in the office of the Registrar, after which no transfer shall be valid unless made on said books and then only upon presentation of this Bond to the Registrar, together with either a written instrument of transfer satisfactory to the Registrar or the assignment form hereon completed and duly executed by the registered owner or the duly authorized attorney for such registered owner. The City, the Registrar and the Paying Agent may deem and treat the registered owner hereof as the absolute owner for the purpose of receiving payment of or on account of principal hereof, premium, if any, and for all other purposes, and the City, the Registrar and the Paying Agent shall not be affected by any notice to the contrary. And It Is Hereby Certified, Recited and Declared that all acts, conditions and things required to exist, happen and be performed precedent to and in the issuance of the Bonds have existed, have happened and have been performed in due time, form and manner, as required by law, and that the issuance of the Bonds does not exceed or violate any constitutional or statutory limitation or provision. Page 611 of 678 IN TESTIMONY WHEREOF, the City of Dubuque, Iowa, has caused this Bond to be executed by its Mayor and attested by its City Clerk, all as of the Bond Date. Attest* City Clerk STATE OF IOWA DUBUQUE COUNTY CITY OF DUBUQUE Moi"l" MITI NO ptal SS: CITY TREASURER'S CERTIFICATE The original issuance of the Bonds, of which this Bond is a part, was duly and properly recorded in my office as of the Bond Date. Cy reasurer ABBREVIATIONS The following abbreviations, when used in this Bond, shall be construed as though they were written out in full according to applicable laws or regulations: TEN COM - as tenants in common UTMA TEN ENT - as tenants by the entireties JT TEN - as joint tenants with right of survivorship and not as tenants in common (Custodian) As Custodian for under Uniform Transfers to Minors Act (State) Additional abbreviations may also be used though not in the list above. ASSIGNMENT (Minor) For valuable consideration, receipt of which is hereby acknowledged, the undersigned assigns this Bond to (Please print or type name and address of Assignee) PLEASE INSERT SOCIAL SECURITY OR OTHER IDENTIFYING NUMBER OF ASSIGNEE and does hereby irrevocably appoint with full power of substitution. Dated: Signature guaranteed: Attorney, to transfer this Bond on the books kept for registration thereof NOTICE: The signature to this Assignment must correspond with the name of the registered owner as it appears on this Bond in every particular, without alteration or enlargement or any change whatever. EXHIBIT A PRINCIPAL PAYMENT SCHEDULE Due Due June 1 Amount June 1 Amount 2026 $50,733.33 2034 $50,733.33 2027 $50,733.33 2035 $50,733.33 2028 $50,733.33 2036 $50,733.33 2029 $50,733.33 2037 $50,733.33 2030 $50,733.33 2038 $50,733.33 2031 $50,733.33 2049 $50,733.33 2032 $50,733.33 2040 $50,733.33 2033 $50,733.33 Page 613 of 678 LOAN AND DISBURSEMENT AGREEMENT $761,000 STORM WATER REVENUE BONDS This Loan and Disbursement Agreement (the "Agreement") is made and entered into as of July 25, 2025, by and between the City of Dubuque, Iowa (the "Participant") and the Iowa Finance Authority, an agency and public instrumentality of the State of Iowa (the "Issuer"). WHEREAS, the Issuer, in cooperation with the Iowa Department of Natural Resources (the "Department"), is authorized to undertake the creation, administration and financing of the Iowa Water Pollution Control Works Financing Program (the "Program") established in the Code of Iowa, Sections 16.131 through 16.135 and Sections 455B.291 through 455B.299, including, among other things, the making of loans to Iowa municipalities for purposes of the Program; and WHEREAS, the Participant desires to participate in the Program as a means of financing all or part of the construction of water resource restoration projects serving the Participant and its residents; and WHEREAS, to assist in financing the Project (defined herein), the Issuer desires to make a loan to the Participant in the amount set forth in Section 2 hereof; NOW, THEREFORE, the parties agree as follows: Section 1. Definitions. In addition to other definitions set forth herein, the following terms as used in this Agreement shall, unless the context clearly requires otherwise, have the following meanings: (a) "Bonds" or "Revenue Bonds" shall mean any State Revolving Fund Revenue Bond or Bonds that were or in the future are issued by the Issuer for the purpose of providing moneys to finance the Loan to the Participant. (b) "Code" shall mean the Internal Revenue Code of 1986, as amended, and all lawfully promulgated regulations thereunder. (c) "Project" shall mean the particular construction activities approved by the Department and being undertaken by the Participant with respect to its water resource restoration projects, as described in the Resolution. (d) "Regulations" shall mean the administrative rules of the Department relating to the Program, set forth in Title 567, Chapter 92 of the Iowa Administrative Code, and the administrative rules of the Issuer relating to the Program set forth in Title 265, Chapter 26 of the Iowa Administrative Code. (e) "Resolution" shall mean the resolution of the City Council of the Participant providing for the authorization and issuance of the Revenue Bond, attached Page 614 of 678 hereto as Exhibit B, adopted on July 7, 2025, approving and authorizing the execution of this Agreement and the issuance of the Revenue Bond (as defined herein). (f) "Storm Water Management Utility System" shall mean the storm water management utility system of the Participant, all facilities being used in conjunction therewith and all appurtenances and extensions thereto. Section 2. Loan; Purchase of Revenue Bond. The Issuer agrees to purchase a duly authorized and issued storm water revenue bond or capital loan note of the Participant (the "Revenue Bond") in order to make a loan to the Participant, and will disburse proceeds as set forth herein. The Participant agrees to borrow and accept from the Issuer, a loan in the principal amount of not to exceed $761,000 (the "Loan"). The Participant shall use the proceeds of the Loan strictly (a) to finance a portion of the costs of construction of the Project and (b), where applicable, to reimburse the Participant for a portion of the costs of the Project, which portion was paid or incurred in anticipation of reimbursement through the Program and which is eligible for such reimbursement under and pursuant to the Regulations and the Code. Section 3. Disbursements. Proceeds of the Loan shall be made available to the Participant in the form of one or more periodic disbursements as provided in this Section. The Issuer thereafter shall make disbursements of a portion of the Loan for payment of costs of the Project upon receipt of the following: (a) a completed payment request on a form acceptable to and available from the Issuer; (b) current construction payment estimates; (c) engineering service statements; (d) purchase orders or invoices for items not included within other contracts; and (e) evidence that the costs for which the disbursement is requested have been incurred. Solely with respect to the request for the final disbursement of proceeds of the Loan, the Participant shall submit to the Issuer (via the Department), in addition to items (a) through (e) above, a certification of completion and acceptance of the Project by the Participant or evidence of an acceptable settlement if the Project is subject to a dispute between the Participant and any contractor. Disbursements shall be made in a timely fashion following the receipt of the information as set forth above. Unless otherwise agreed to in writing by the Issuer, funds shall be payable to 2 Page 615 of 678 the Participant via automated clearinghouse system transfer to the account specified by the Participant. Section 4. Completion of Project. The Participant covenants and agrees (i) to exercise its best efforts to complete the Project; and (ii) to provide from its own fiscal resources all monies, in excess of the total amount of Loan proceeds it receives under the Agreement, required to complete the Project. Section 5. Repayment of Loan; Issuance of Revenue Bonds. The Participant's obligation to repay the Loan shall be evidenced by the Revenue Bond in the principal amount of the Loan, complying in all material respects with the Regulations and being in substantially the form set forth in the Resolution, which Resolution is attached hereto as Exhibit B. The Revenue Bond shall be delivered to the Issuer as the original purchaser and registered holder thereof at the closing of the Loan. The Revenue Bond shall be accompanied by a legal opinion of bond counsel, in form satisfactory to the Issuer, to evidence the legality and security position of the Revenue Bond. The parties agree that a payment of principal of the Revenue Bond shall be deemed to be a payment of the same on the Loan and a payment of principal of the Loan shall be deemed to be a payment of the same on the Revenue Bond. Unless otherwise agreed to in writing by the Issuer, all payments of principal due under the Loan shall be made via automated clearinghouse transfer, from an account specified by the Participant. The Revenue Bond shall be dated the date of delivery to the Issuer without interest. The first repayment of principal of the Loan shall be due and payable not later than one year after substantial completion of the Project and payments of principal shall continue thereafter until the Loan is paid in full. Following the final disbursement of Loan proceeds to the Participant, Exhibit A shall be adjusted by the Issuer, with the approval of the Participant, based upon actual disbursements to the Participant under the Agreement. Such revised Exhibit A thereafter shall be deemed to be incorporated herein by reference and made a part hereof and shall supersede and replace that initially attached hereto and to the Revenue Bond. The Revenue Bond shall be subject to optional redemption by the Participant at a price of par (i) on any date upon receipt of written consent by the Issuer, or (ii) in the event that all or substantially all of the Project is damaged or destroyed. Any such optional redemption of the Revenue Bond by the Participant may be made from any funds regardless of source, in whole or from time to time in part, upon not less than thirty (30) days' notice of redemption by e-mail, facsimile, certified or registered mail to the Issuer (or any other registered owner of the Revenue Bond). The Revenue Bond is also subject to mandatory redemption in the event the costs of the Project are less than initially projected, in which case the amount of the Loan shall be reduced to an amount equal to the actual Project costs disbursed. The Participant and the Issuer agree that following such adjustment, the principal amount due under the Revenue Bond shall be automatically reduced to equal the principal amount of the adjusted Loan. Pursuant to Sections 384.82 and 384.83 of the Code of Iowa, the Revenue Bond and any additional obligations as may be hereafter issued and outstanding from time to time under the conditions set forth in the Resolution shall be payable solely and only from the Net Revenues (as K Page 616 of 678 defined in the Resolution) of the Storm Water Management Utility System of the Participant, a sufficient portion of which has been and shall be ordered set aside and pledged for such purpose under the provisions of the Resolution. Neither this Agreement nor the Revenue Bond is a general obligation of the Participant, and under no circumstance shall the Participant be in any manner liable by reason of the failure of the aforesaid Net Revenues to be sufficient to pay the Revenue Bond or to otherwise discharge the Participant's obligation hereunder. Section 6. Interest Rate; Initiation Fee and Servicing Fees. (a) The Participant agrees to pay to the Issuer, as additional consideration for the Loan, a loan initiation fee (the "Initiation Fee") equal to one-half of one percent (0.50%) of the amount of the Loan (but not to exceed $100,000.00) ($3,805), which shall be due and payable on the date of this Agreement. Unless the Issuer shall be otherwise notified by the Participant that the Participant intends to pay such Initiation Fee from other funds, and has received such other funds from the Participant on the date hereof, the Issuer shall be authorized to deduct the full amount of the Initiation Fee from the proceeds of the Loan being made hereunder, and such deduction by the Issuer shall be deemed to be an expenditure by the Participant of the Loan proceeds. (b) The Participant shall not be charged Servicing Fees. (c) The Loan shall not bear interest. Section 7. Compliance with Applicable Laws, Performance Under Loan Agreement; Rates. The Participant covenants and agrees (i) to comply with all applicable State of Iowa and federal laws, rules and regulations (including but not limited to the Regulations), judicial decisions, and executive orders in the performance of the Agreement and in the financing, construction, operation, maintenance and use of the Project and the Storm Water Management Utility System; (ii) to maintain its Storm Water Management Utility System in good repair, working order and operating condition; (iii) to cooperate with the Issuer in the observance and performance of their respective duties, covenants, obligations and agreements under the Agreement; (iv) to comply with all terms and conditions of the Resolution; and (v) to establish, levy and collect rents, rates and other charges for the products and services provided by its Storm Water Management Utility System, which rents, rates and other charges shall be at least sufficient (A) to meet the operation and maintenance expenses of such Storm Water Management Utility System, (B) to produce and maintain Net Revenues at a level not less than 110% of the amount of principal and interest on the Revenue Bond and any other obligations secured by a pledge of the Net Revenues falling due in the same year, (C) to comply with all covenants pertaining thereto contained in, and all other provisions of, any bond resolution, trust indenture or other security agreement, if any, relating to any bonds or other evidences of indebtedness issued or to be issued by the Participant, (D) to pay the debt service requirements on any bonds, notes or other evidences of indebtedness, whether now outstanding or incurred in the future, secured by such revenues or other receipts and issued to finance improvements to the Storm Water Management Utility System and to make any other payments required by the laws of the State of Iowa, (E) to generate funds sufficient to fulfill the terms of all other contracts and agreements made by the Participant, including, without limitation, the Agreement and the 0 Page 617 of 678 Revenue Bond and (F) to pay all other amounts payable from or constituting a lien or charge on the operating revenues of its Storm Water Management Utility System. Section 8. Exclusion of Interest from Gross Income. [Reserved.] Section 9. Insurance; Audits; Disposal of Property. The Participant covenants and agrees (a) to maintain insurance on, or to self -insure, the insurable portions of the Storm Water Management Utility System of a kind and in an amount which normally would be carried by private companies engaged in a similar type of business, (b) to keep proper books and accounts adapted to the Storm Water Management Utility System, showing the complete and correct entry of all transactions relating thereto, and to cause said books and accounts to be audited or examined by an independent auditor or the State Auditor (i) at such times and for such periods as may be required by the federal Single Audit Act of 1984, OMB Circular A-133 or State law, and (ii) at such other times and for such other periods as may be requested at any time and from time to time by the Issuer (which requests may require an audit to be performed for a period that would not otherwise be required to be audited under State law), and (c) unless the Participant has received a waiver and consent from the Issuer, it shall not sell, lease or in any manner dispose of the Storm Water Management Utility System, or any capital part thereof, including any and all extensions and additions which may be made thereto, until the Revenue Bond shall have been paid in full or otherwise discharged as provided in the Resolution; provided, however, that the Participant may dispose of any property which in the judgment of its governing body is no longer useful or profitable to use in connection with the operation of the Storm Water Management Utility System or essential to the continued operation thereof. Section 10. Maintenance of Documents; Access. The Participant agrees to maintain its project accounts in accordance with generally accepted accounting principles ("GAAP") as issued by the Governmental Accounting Standards Board, including GAAP requirements relating to the reporting of infrastructure assets. The Participant agrees to permit the Issuer or its duly authorized representative access to all files and documents relating to the Project for purposes of conducting audits and reviews in accordance with any of the Regulations. Section 11. Continuing Disclosure. As a means of enabling the Issuer to comply with the "continuing disclosure" requirements set forth in Rule 15c2-12 (the "Rule") of the Securities and Exchange Commission, the Participant agrees, during the term of the Loan, but only upon written notification from the Issuer to the Participant that this Section 11 applies to such Participant for a particular fiscal year, to provide the Issuer with (i) the comprehensive audit report of the Participant, prepared and certified by an independent auditor or the State Auditor, or unaudited financial information if the audit is not available, not later than 180 days after the end of each fiscal year for which this section applies and (ii) such other information and operating data as the Issuer may reasonably request from time to time with respect to the Storm Water Management Utility System, the Project or the Participant. E Page 618 of 678 The Participant hereby consents to the inclusion of all or any portion of the foregoing information and materials in a public filing made by the Issuer under the Rule. The Participant agrees to indemnify and hold harmless the Issuer, and its officers, directors, employees and agents from and against any and all claims, damages, losses, liabilities, reasonable costs and expenses whatsoever (including attorney fees) which such indemnified parry may incur by reason of or in connection with the disclosure of information permitted under this Section; provided that no such indemnification shall be required for any claims, damages, losses, liabilities, costs or expenses to the extent, but only to the extent, caused by the willful misconduct or gross negligence of the Issuer in the disclosure of such information. Section 12. Events of Default. If any one or more of the following events occur, it is hereby defined as and declared to constitute an "Event of Default" under this Agreement: (a) Failure by the Participant to pay, or cause to be paid, any Loan repayment required to be paid under this Agreement when due, which failure shall continue for a period of fifteen (15) days. (b) Failure by the Participant to make, or cause to be made, any required payments of principal, redemption premium, if any, and interest on any bonds, notes or other obligations of the Participant (other than the Loan and the Revenue Bond), the payment of which are secured by operating revenues of the Storm Water Management Utility System. (c) Failure by the Participant to observe and perform any duty, covenant, obligation or agreement on its part to be observed or performed under the Agreement or the Resolution, other than the obligation to make Loan repayments, which failure shall continue for a period of thirty (30) days after written notice, specifying such failure and requesting that it be remedied, is given to the Participant by the Issuer, unless the Issuer shall agree in writing to an extension of such time prior to its expiration or the failure stated in such notice is correctable but cannot be corrected in the applicable period, in which case the Issuer may not unreasonably withhold its consent to an extension of such time up to one hundred twenty (120) days from the delivery of the written notice referred to above if corrective action is commenced by the Participant within the applicable period and diligently pursued until the Event of Default is corrected. Section 13. Remedies on Default. Whenever an Event of Default shall have occurred and be continuing, the Issuer shall have the right to take any action authorized under the Regulations, the Revenue Bond or this Agreement and to take whatever other action at law or equity may appear necessary or desirable to collect the amounts then due and thereafter to become due under the Agreement or to enforce the performance and observance of any duty, covenant, obligation or agreement of the Participant under the Agreement or the Resolution. Section 14. Amendments. This Agreement may not be amended, supplemented or modified except by a writing executed by all of the parties hereto. n Page 619 of 678 Section 15. Termination. The Participant understands and agrees that the Loan may be terminated at the option of the Issuer if construction of the Project has not commenced within one year of the date of execution of this Agreement, all as set forth in the Regulations. Section 16. Rule of Construction. This Agreement is executed pursuant to the provisions of Section 384.24A of the Code of Iowa and shall be read and construed as conforming to all provisions and requirements of that statute. In the event of any inconsistency or conflict between the terms and conditions of the Revenue Bond and this Agreement or the Regulations, the parties acknowledge and agree that the terms of this Agreement or the Regulations, as the case may be, shall take precedence over any such terms of the Revenue Bond and shall be controlling, and that the payment of principal of the Loan shall at all times conform to the schedule set forth on Exhibit A, as adjusted, and the Regulations. Section 17. Federal Requirements. The Participant agrees to comply with all applicable federal requirements including, but not limited to, Davis -Bacon wage requirements and the requirements relating to the use of American iron and steel products. Section 18. Application of Uniform Electronic Transactions Act. The Issuer and the Participant agree this Agreement and all documents related thereto and referenced herein may be entered into and provided for pursuant to and in accordance with Chapter 554D of the Code of Iowa. Section 19. Finalization of Project Costs; Completion of Interest Rate Adjustment. The Participant agrees that it will cooperate with the Issuer to finalize all Project costs and to take all action necessary to adjust the interest rate as determined by the Issuer regarding the Participant's outstanding Stormwater Management Utility Revenue Capital Loan Note No. R-1, Series 2019, dated April 12, 2019. 7 Page 620 of 678 IN WITNESS WHEREOF, we have hereunto affixed our signatures all as of the date first above written. Attest: City Clerk CITY OF DUBUQUE, IOWA [Participant Signature Page to LDA] IN WITNESS WHEREOF, I have hereunto affixed my signature all as of the date first above written. IOWA FINANCE AUTHORITY By: Its: [IFA Signature Page to LDA] Page 622 of 678 EXHIBIT A ESTIMATED DISBURSEMENTS AND DEBT SERVICE REPAYMENT SCHEDULE Page 623 of 678 EXHIBIT B AUTHORIZATION/ISSUANCE RESOLUTION OF PARTICIPANT Page 624 of 678 Estimated Amortization Schedule City of Dubuque Storm Water Revenue Bond WRR18-001 / Loan summary Estimated Draw Schedule Loan Closing Date Jul 25, 2025 Initiation Fee - Jul 25, 2025 3,805.00 SRF Final Disbursement Date Nov 7, 2025 Final Maturity Date Jun 1, 2040 Estimated Draw # 1 - Jul 25, 2025 500,000.00 STATE Loan Period in Years 15 Estimated Draw #2- Aug 29, 2025 100,000.00 REVOLVING FUND Total Loaned Amount $ 761,000.00 Estimated Draw #3- Oct 3, 2025 100,000.00 0.5% Initiation Fee 3,805.00 Estimated Draw #4- Nov 7, 2025 57,195.00 Net Proceeds to Borrower $ 757,195.00 Annual Interest Rate Total Interest $ 0.00 Servicing Fee Rate Total Servicing Fees $ 0.00 Total Loan Costs $ 3,805.00 Total Loaned Amount 1 761,000.00 Payment Beginning Servicing Total Loan Total Annual Debt Date Balance Principal Interest Fee Payment Service Ending Balance Dec1,2025 703,805.00 0.00 703,805.00 Jun 1,2026 761,000.00 50,733.33 50,733.33 50,733.33 710,266.67 Dec 1, 2026 710,266.67 0.00 710,266.67 Jun 1, 2027 710,266.67 50,733.33 50,733.33 50,733.33 659,533.34 Dec1,2027 659,533.34 0.00 659,533.34 Jun 1,2028 659,533.34 50,733.33 50,733.33 50,733.33 608,800.01 Dec1,2028 608,800.01 0.00 608,800.01 Jun 1,2029 608,800.01 50,733.33 50,733.33 50,733.33 558,066.68 Dec1,2029 558,066.68 0.00 558,066.68 Jun 1, 2030 558,066.68 50,733.33 50,733.33 50,733.33 507,333.35 Dec 1, 2030 507,333.35 0.00 507,333.35 Jun 1,2031 507,333.35 50,733.33 50,733.33 50,733.33 456,600.02 Dec 1, 2031 456,600.02 0.00 456,600.02 Jun 1,2032 456,600.02 50,733.33 50,733.33 50,733.33 405,866.69 Dec 1, 2032 405,866.69 0.00 405,866.69 Jun 1, 2033 405,866.69 50,733.33 50,733.33 50,733.33 355,133.36 Dec 1, 2033 355,133.36 0.00 355,133.36 Jun 1, 2034 355,133.36 50,733.33 50,733.33 50,733.33 304,400.03 Dec 1, 2034 304,400.03 0.00 304,400.03 _Jun 1, 2035 304,400.03 50,733.33 50,733.33 50,733.33 253,666.70 Dec 1, 2035 253,666.70 0.00 253,666.70 Jun 1, 2036 253,666.70 50,733.33 50,733.33 50,733.33 202,933.37 Dec 1, 2036 202,933.37 0.00 202,933.37 Jun 1, 2037 202,933.37 50,733.33 50,733.33 50,733.33 152,200.04 Dec 1, 2037 152,200.04 0.00 152,200.04 Jun 1, 2038 152,200.04 50,733.33 50,733.33 50,733.33 101,466.71 Dec 1, 2038 101,466.71 0.00 101,466.71 Jun 1,2039 101,466.71 50,733.33 50,733.33 50,733.33 50,733.38 Dec 1, 2039 50,733.38 0.00 50,733.38 Jun 1,2040 50,733.38 50,733.38 50,733.38 50,733.38 0.00 As of 6/23/2025 INVESTING IN IOWA'S WATER www.iowasrf.com Page 625 of 678 MEMORANDUM TO: David D. Grossklaus CC: Erin Regan; Emily Hammond; John P. Danos; City of Dubuque FROM: Lauren Baker DATE: July 18, 2025 RE: City of Dubuque, Iowa $761,000 Storm Water Revenue Bond, Series 2025 Our File No. 430411-21 Attached please find our opinion, the executed Storm Water Revenue Bond, and the executed Loan and Disbursement Agreement relating to the closing of the City of Dubuque’s $761,000 SRF Loan on July 25, 2025. We have also attached the executed First Amendment to Loan and Disbursement Agreement related to the corresponding interest rate reduction on the Stormwater Management Utility Revenue Capital Loan Note No. R-1, Series 2019, dated April 12, 2019. Please notify us when closing has been completed and return an executed copy of the Loan and Disbursement Agreement and First Amendment to Loan and Disbursement Agreement to us. No. R-1 UNITED STATES OF AMERICA STATE OF IOWA DUBUQUE COUNTY CITY OF DUBUQUE STORM WATER REVENUE BOND, SERIES 2025 RATE MATURITY DATE BOND DATE 0% June 1, 2040 July 25, 2025 761,000 The City of Dubuque (the "City"), in Dubuque County, State of Iowa, for value received, promises to pay from the source and as hereinafter provided, on the maturity date of this Bond, to or registered assigns, the principal sum of IOWA FINANCE AUTHORITY SEVEN HUNDRED SIXTY-ONE THOUSAND DOLLARS Principal shall be due and payable in installments in the amounts shown on the Principal Payment Schedule, attached hereto as Exhibit A, on June 1, 2026, and annually thereafter on June 1 in each year until the principal is fully paid, except that the final installments of the entire balance of principal, if not sooner paid, shall become due and payable on June 1, 2040. This Bond shall not bear interest. The City Clerk shall act as Registrar and Paying Agent and may be hereinafter referred to as the "Registrar" or the "Paying Agent." Payment of the principal of this Bond and premium, if any, shall be payable at the office of the Paying Agent to the registered owners thereof appearing on the registration books of the City at the addresses shown on such registration books. All such payments, except full redemption, shall be made to the registered owners appearing on the registration books at the close of business on the fifteenth day of the month next preceding the payment date. Final payment of principal shall only be made upon surrender of this Bond to the Paying Agent. This Bond is one of a series of bonds (the "Bonds") issued by the City to evidence its obligation under a certain Loan and Disbursement Agreement, dated the date hereof (the "Agreement") entered into by the City for the purpose of providing funds to pay a portion of the cost of constructing a certain water resource restoration project (the "Project") to the benefit of the Storm Water Management Utility System (the "Utility") of the City. The Bonds are issued pursuant to and in strict compliance with the provisions of Sections 384.24A and 384.83 of the Code of Iowa, 2025, and all other laws amendatory thereof and supplemental thereto, and in conformity with a resolution of the City Council authorizing and approving the Agreement and providing for the issuance and securing the payment of the Bonds (the "Resolution"), and reference is hereby made to the Resolution and the Agreement for a more complete statement as to the source of payment of the Bonds and the rights of the owners of the Bonds. The Bonds shall be subject to optional redemption by the City at a price of par (i) on any date with the prior written consent of the Iowa Finance Authority, or (ii) in the event that all or substantially all of the Project is damaged or destroyed. Any optional redemption of the Bonds by the City may be made from any funds regardless of source, in whole or from time to time in part, in inverse order of maturity upon not less than thirty (30) days' notice of redemption by e-mail, facsimile, certified or registered mail to the Iowa Finance Authority (or any other registered owner of the Bonds). The Bonds are also subject to mandatory redemption as set forth in Section 5 of the Agreement. The Bonds are not general obligations of the City but, together with the City's outstanding Storm Water Utility Revenue Capital Loan Note, Series 2010B, dated January 13, 2010; Storm Water Utility Revenue Capital Loan Note, Series 2010G, dated October 27, 2010; Taxable Storm Water Utility Revenue Capital Loan Notes, Series 2014A, dated February 28, 2014; Stormwater Management Utility Revenue Capital Loan Note No. R-1, Series 2019, dated April 12, 2019; and any additional obligations as may be hereafter issued and outstanding from time to time ranking on a parity therewith under the conditions set forth in the Resolution, are payable solely and only out of the future Net Revenues (as defined in the Resolution) of the Utility, a sufficient portion of which has been ordered set aside and pledged for that purpose. This Bond is not payable in any manner by taxation, and under no circumstances shall the City be in any manner liable by reason of the failure of the said Net Revenues to be sufficient for the payment of this Bond. This Bond is fully negotiable but shall be fully registered as to both principal in the name of the owner on the books of the City in the office of the Registrar, after which no transfer shall be valid unless made on said books and then only upon presentation of this Bond to the Registrar, together with either a written instrument of transfer satisfactory to the Registrar or the assignment form hereon completed and duly executed by the registered owner or the duly authorized attorney for such registered owner. The City, the Registrar and the Paying Agent may deem and treat the registered owner hereof as the absolute owner for the purpose of receiving payment of or on account of principal hereof, premium, if any, and for all other purposes, and the City, the Registrar and the Paying Agent shall not be affected by any notice to the contrary. And It Is Hereby Certified, Recited and Declared that all acts, conditions and things required to exist, happen and be performed precedent to and in the issuance of the Bonds have existed, have happened and have been performed in due time, form and manner, as required by law, and that the issuance of the Bonds does not exceed or violate any constitutional or statutory limitation or provision. Page 611 of 678 IN TESTIMONY WHEREOF, the City of Dubuque, Iowa, has caused this Bond to be executed by its Mayor and attested by its City Clerk, all as of the Bond Date. Attest* City Clerk STATE OF IOWA DUBUQUE COUNTY CITY OF DUBUQUE Moi"l" MITI NO ptal SS: CITY TREASURER'S CERTIFICATE The original issuance of the Bonds, of which this Bond is a part, was duly and properly recorded in my office as of the Bond Date. Cy reasurer ABBREVIATIONS The following abbreviations, when used in this Bond, shall be construed as though they were written out in full according to applicable laws or regulations: TEN COM - as tenants in common UTMA TEN ENT - as tenants by the entireties JT TEN - as joint tenants with right of survivorship and not as tenants in common Custodian) As Custodian for under Uniform Transfers to Minors Act State) Additional abbreviations may also be used though not in the list above. ASSIGNMENT Minor) For valuable consideration, receipt of which is hereby acknowledged, the undersigned assigns this Bond to Please print or type name and address of Assignee) PLEASE INSERT SOCIAL SECURITY OR OTHER IDENTIFYING NUMBER OF ASSIGNEE and does hereby irrevocably appoint with full power of substitution. Dated: Signature guaranteed: Attorney, to transfer this Bond on the books kept for registration thereof NOTICE: The signature to this Assignment must correspond with the name of the registered owner as it appears on this Bond in every particular, without alteration or enlargement or any change whatever. EXHIBIT A PRINCIPAL PAYMENT SCHEDULE Due Due June 1 Amount June 1 Amount 2026 50,733.33 2034 50,733.33 2027 50,733.33 2035 50,733.33 2028 50,733.33 2036 50,733.33 2029 50,733.33 2037 50,733.33 2030 50,733.33 2038 50,733.33 2031 50,733.33 2049 50,733.33 2032 50,733.33 2040 50,733.33 2033 50,733.33 Page 613 of 678 LOAN AND DISBURSEMENT AGREEMENT 761,000 STORM WATER REVENUE BONDS This Loan and Disbursement Agreement (the "Agreement") is made and entered into as of July 25, 2025, by and between the City of Dubuque, Iowa (the "Participant") and the Iowa Finance Authority, an agency and public instrumentality of the State of Iowa (the "Issuer"). WHEREAS, the Issuer, in cooperation with the Iowa Department of Natural Resources the "Department"), is authorized to undertake the creation, administration and financing of the Iowa Water Pollution Control Works Financing Program (the "Program") established in the Code of Iowa, Sections 16.131 through 16.135 and Sections 455B.291 through 455B.299, including, among other things, the making of loans to Iowa municipalities for purposes of the Program; and WHEREAS, the Participant desires to participate in the Program as a means of financing all or part of the construction of water resource restoration projects serving the Participant and its residents; and WHEREAS, to assist in financing the Project (defined herein), the Issuer desires to make a loan to the Participant in the amount set forth in Section 2 hereof; NOW, THEREFORE, the parties agree as follows: Section 1. Definitions. In addition to other definitions set forth herein, the following terms as used in this Agreement shall, unless the context clearly requires otherwise, have the following meanings: a) "Bonds" or "Revenue Bonds" shall mean any State Revolving Fund Revenue Bond or Bonds that were or in the future are issued by the Issuer for the purpose of providing moneys to finance the Loan to the Participant. b) "Code" shall mean the Internal Revenue Code of 1986, as amended, and all lawfully promulgated regulations thereunder. c) "Project" shall mean the particular construction activities approved by the Department and being undertaken by the Participant with respect to its water resource restoration projects, as described in the Resolution. d) "Regulations" shall mean the administrative rules of the Department relating to the Program, set forth in Title 567, Chapter 92 of the Iowa Administrative Code, and the administrative rules of the Issuer relating to the Program set forth in Title 265, Chapter 26 of the Iowa Administrative Code. e) "Resolution" shall mean the resolution of the City Council of the Participant providing for the authorization and issuance of the Revenue Bond, attached Page 614 of 678 hereto as Exhibit B, adopted on July 7, 2025, approving and authorizing the execution of this Agreement and the issuance of the Revenue Bond (as defined herein). f) "Storm Water Management Utility System" shall mean the storm water management utility system of the Participant, all facilities being used in conjunction therewith and all appurtenances and extensions thereto. Section 2. Loan; Purchase of Revenue Bond. The Issuer agrees to purchase a duly authorized and issued storm water revenue bond or capital loan note of the Participant (the Revenue Bond") in order to make a loan to the Participant, and will disburse proceeds as set forth herein. The Participant agrees to borrow and accept from the Issuer, a loan in the principal amount of not to exceed $761,000 (the "Loan"). The Participant shall use the proceeds of the Loan strictly (a) to finance a portion of the costs of construction of the Project and (b), where applicable, to reimburse the Participant for a portion of the costs of the Project, which portion was paid or incurred in anticipation of reimbursement through the Program and which is eligible for such reimbursement under and pursuant to the Regulations and the Code. Section 3. Disbursements. Proceeds of the Loan shall be made available to the Participant in the form of one or more periodic disbursements as provided in this Section. The Issuer thereafter shall make disbursements of a portion of the Loan for payment of costs of the Project upon receipt of the following: a) a completed payment request on a form acceptable to and available from the Issuer; b) current construction payment estimates; c) engineering service statements; d) purchase orders or invoices for items not included within other contracts; and e) evidence that the costs for which the disbursement is requested have been incurred. Solely with respect to the request for the final disbursement of proceeds of the Loan, the Participant shall submit to the Issuer (via the Department), in addition to items (a) through (e) above, a certification of completion and acceptance of the Project by the Participant or evidence of an acceptable settlement if the Project is subject to a dispute between the Participant and any contractor. Disbursements shall be made in a timely fashion following the receipt of the information as set forth above. Unless otherwise agreed to in writing by the Issuer, funds shall be payable to 2 Page 615 of 678 the Participant via automated clearinghouse system transfer to the account specified by the Participant. Section 4. Completion of Project. The Participant covenants and agrees (i) to exercise its best efforts to complete the Project; and (ii) to provide from its own fiscal resources all monies, in excess of the total amount of Loan proceeds it receives under the Agreement, required to complete the Project. Section 5. Repayment of Loan; Issuance of Revenue Bonds. The Participant's obligation to repay the Loan shall be evidenced by the Revenue Bond in the principal amount of the Loan, complying in all material respects with the Regulations and being in substantially the form set forth in the Resolution, which Resolution is attached hereto as Exhibit B. The Revenue Bond shall be delivered to the Issuer as the original purchaser and registered holder thereof at the closing of the Loan. The Revenue Bond shall be accompanied by a legal opinion of bond counsel, in form satisfactory to the Issuer, to evidence the legality and security position of the Revenue Bond. The parties agree that a payment of principal of the Revenue Bond shall be deemed to be a payment of the same on the Loan and a payment of principal of the Loan shall be deemed to be a payment of the same on the Revenue Bond. Unless otherwise agreed to in writing by the Issuer, all payments of principal due under the Loan shall be made via automated clearinghouse transfer, from an account specified by the Participant. The Revenue Bond shall be dated the date of delivery to the Issuer without interest. The first repayment of principal of the Loan shall be due and payable not later than one year after substantial completion of the Project and payments of principal shall continue thereafter until the Loan is paid in full. Following the final disbursement of Loan proceeds to the Participant, Exhibit A shall be adjusted by the Issuer, with the approval of the Participant, based upon actual disbursements to the Participant under the Agreement. Such revised Exhibit A thereafter shall be deemed to be incorporated herein by reference and made a part hereof and shall supersede and replace that initially attached hereto and to the Revenue Bond. The Revenue Bond shall be subject to optional redemption by the Participant at a price of par (i) on any date upon receipt of written consent by the Issuer, or (ii) in the event that all or substantially all of the Project is damaged or destroyed. Any such optional redemption of the Revenue Bond by the Participant may be made from any funds regardless of source, in whole or from time to time in part, upon not less than thirty (30) days' notice of redemption by e-mail, facsimile, certified or registered mail to the Issuer (or any other registered owner of the Revenue Bond). The Revenue Bond is also subject to mandatory redemption in the event the costs of the Project are less than initially projected, in which case the amount of the Loan shall be reduced to an amount equal to the actual Project costs disbursed. The Participant and the Issuer agree that following such adjustment, the principal amount due under the Revenue Bond shall be automatically reduced to equal the principal amount of the adjusted Loan. Pursuant to Sections 384.82 and 384.83 of the Code of Iowa, the Revenue Bond and any additional obligations as may be hereafter issued and outstanding from time to time under the conditions set forth in the Resolution shall be payable solely and only from the Net Revenues (as K Page 616 of 678 defined in the Resolution) of the Storm Water Management Utility System of the Participant, a sufficient portion of which has been and shall be ordered set aside and pledged for such purpose under the provisions of the Resolution. Neither this Agreement nor the Revenue Bond is a general obligation of the Participant, and under no circumstance shall the Participant be in any manner liable by reason of the failure of the aforesaid Net Revenues to be sufficient to pay the Revenue Bond or to otherwise discharge the Participant's obligation hereunder. Section 6. Interest Rate; Initiation Fee and Servicing Fees. (a) The Participant agrees to pay to the Issuer, as additional consideration for the Loan, a loan initiation fee (the "Initiation Fee") equal to one-half of one percent (0.50%) of the amount of the Loan (but not to exceed 100,000.00) ($3,805), which shall be due and payable on the date of this Agreement. Unless the Issuer shall be otherwise notified by the Participant that the Participant intends to pay such Initiation Fee from other funds, and has received such other funds from the Participant on the date hereof, the Issuer shall be authorized to deduct the full amount of the Initiation Fee from the proceeds of the Loan being made hereunder, and such deduction by the Issuer shall be deemed to be an expenditure by the Participant of the Loan proceeds. b) The Participant shall not be charged Servicing Fees. c) The Loan shall not bear interest. Section 7. Compliance with Applicable Laws, Performance Under Loan Agreement; Rates. The Participant covenants and agrees (i) to comply with all applicable State of Iowa and federal laws, rules and regulations (including but not limited to the Regulations), judicial decisions, and executive orders in the performance of the Agreement and in the financing, construction, operation, maintenance and use of the Project and the Storm Water Management Utility System; (ii) to maintain its Storm Water Management Utility System in good repair, working order and operating condition; (iii) to cooperate with the Issuer in the observance and performance of their respective duties, covenants, obligations and agreements under the Agreement; (iv) to comply with all terms and conditions of the Resolution; and (v) to establish, levy and collect rents, rates and other charges for the products and services provided by its Storm Water Management Utility System, which rents, rates and other charges shall be at least sufficient (A) to meet the operation and maintenance expenses of such Storm Water Management Utility System, (B) to produce and maintain Net Revenues at a level not less than 110% of the amount of principal and interest on the Revenue Bond and any other obligations secured by a pledge of the Net Revenues falling due in the same year, (C) to comply with all covenants pertaining thereto contained in, and all other provisions of, any bond resolution, trust indenture or other security agreement, if any, relating to any bonds or other evidences of indebtedness issued or to be issued by the Participant, (D) to pay the debt service requirements on any bonds, notes or other evidences of indebtedness, whether now outstanding or incurred in the future, secured by such revenues or other receipts and issued to finance improvements to the Storm Water Management Utility System and to make any other payments required by the laws of the State of Iowa, (E) to generate funds sufficient to fulfill the terms of all other contracts and agreements made by the Participant, including, without limitation, the Agreement and the 0 Page 617 of 678 Revenue Bond and (F) to pay all other amounts payable from or constituting a lien or charge on the operating revenues of its Storm Water Management Utility System. Section 8. Exclusion of Interest from Gross Income. [Reserved.] Section 9. Insurance; Audits; Disposal of Property. The Participant covenants and agrees (a) to maintain insurance on, or to self -insure, the insurable portions of the Storm Water Management Utility System of a kind and in an amount which normally would be carried by private companies engaged in a similar type of business, (b) to keep proper books and accounts adapted to the Storm Water Management Utility System, showing the complete and correct entry of all transactions relating thereto, and to cause said books and accounts to be audited or examined by an independent auditor or the State Auditor (i) at such times and for such periods as may be required by the federal Single Audit Act of 1984, OMB Circular A-133 or State law, and ii) at such other times and for such other periods as may be requested at any time and from time to time by the Issuer (which requests may require an audit to be performed for a period that would not otherwise be required to be audited under State law), and (c) unless the Participant has received a waiver and consent from the Issuer, it shall not sell, lease or in any manner dispose of the Storm Water Management Utility System, or any capital part thereof, including any and all extensions and additions which may be made thereto, until the Revenue Bond shall have been paid in full or otherwise discharged as provided in the Resolution; provided, however, that the Participant may dispose of any property which in the judgment of its governing body is no longer useful or profitable to use in connection with the operation of the Storm Water Management Utility System or essential to the continued operation thereof. Section 10. Maintenance of Documents; Access. The Participant agrees to maintain its project accounts in accordance with generally accepted accounting principles ("GAAP") as issued by the Governmental Accounting Standards Board, including GAAP requirements relating to the reporting of infrastructure assets. The Participant agrees to permit the Issuer or its duly authorized representative access to all files and documents relating to the Project for purposes of conducting audits and reviews in accordance with any of the Regulations. Section 11. Continuing Disclosure. As a means of enabling the Issuer to comply with the "continuing disclosure" requirements set forth in Rule 15c2-12 (the "Rule") of the Securities and Exchange Commission, the Participant agrees, during the term of the Loan, but only upon written notification from the Issuer to the Participant that this Section 11 applies to such Participant for a particular fiscal year, to provide the Issuer with (i) the comprehensive audit report of the Participant, prepared and certified by an independent auditor or the State Auditor, or unaudited financial information if the audit is not available, not later than 180 days after the end of each fiscal year for which this section applies and (ii) such other information and operating data as the Issuer may reasonably request from time to time with respect to the Storm Water Management Utility System, the Project or the Participant. E Page 618 of 678 The Participant hereby consents to the inclusion of all or any portion of the foregoing information and materials in a public filing made by the Issuer under the Rule. The Participant agrees to indemnify and hold harmless the Issuer, and its officers, directors, employees and agents from and against any and all claims, damages, losses, liabilities, reasonable costs and expenses whatsoever (including attorney fees) which such indemnified parry may incur by reason of or in connection with the disclosure of information permitted under this Section; provided that no such indemnification shall be required for any claims, damages, losses, liabilities, costs or expenses to the extent, but only to the extent, caused by the willful misconduct or gross negligence of the Issuer in the disclosure of such information. Section 12. Events of Default. If any one or more of the following events occur, it is hereby defined as and declared to constitute an "Event of Default" under this Agreement: a) Failure by the Participant to pay, or cause to be paid, any Loan repayment required to be paid under this Agreement when due, which failure shall continue for a period of fifteen (15) days. b) Failure by the Participant to make, or cause to be made, any required payments of principal, redemption premium, if any, and interest on any bonds, notes or other obligations of the Participant (other than the Loan and the Revenue Bond), the payment of which are secured by operating revenues of the Storm Water Management Utility System. c) Failure by the Participant to observe and perform any duty, covenant, obligation or agreement on its part to be observed or performed under the Agreement or the Resolution, other than the obligation to make Loan repayments, which failure shall continue for a period of thirty (30) days after written notice, specifying such failure and requesting that it be remedied, is given to the Participant by the Issuer, unless the Issuer shall agree in writing to an extension of such time prior to its expiration or the failure stated in such notice is correctable but cannot be corrected in the applicable period, in which case the Issuer may not unreasonably withhold its consent to an extension of such time up to one hundred twenty (120) days from the delivery of the written notice referred to above if corrective action is commenced by the Participant within the applicable period and diligently pursued until the Event of Default is corrected. Section 13. Remedies on Default. Whenever an Event of Default shall have occurred and be continuing, the Issuer shall have the right to take any action authorized under the Regulations, the Revenue Bond or this Agreement and to take whatever other action at law or equity may appear necessary or desirable to collect the amounts then due and thereafter to become due under the Agreement or to enforce the performance and observance of any duty, covenant, obligation or agreement of the Participant under the Agreement or the Resolution. Section 14. Amendments. This Agreement may not be amended, supplemented or modified except by a writing executed by all of the parties hereto. n Page 619 of 678 Section 15. Termination. The Participant understands and agrees that the Loan may be terminated at the option of the Issuer if construction of the Project has not commenced within one year of the date of execution of this Agreement, all as set forth in the Regulations. Section 16. Rule of Construction. This Agreement is executed pursuant to the provisions of Section 384.24A of the Code of Iowa and shall be read and construed as conforming to all provisions and requirements of that statute. In the event of any inconsistency or conflict between the terms and conditions of the Revenue Bond and this Agreement or the Regulations, the parties acknowledge and agree that the terms of this Agreement or the Regulations, as the case may be, shall take precedence over any such terms of the Revenue Bond and shall be controlling, and that the payment of principal of the Loan shall at all times conform to the schedule set forth on Exhibit A, as adjusted, and the Regulations. Section 17. Federal Requirements. The Participant agrees to comply with all applicable federal requirements including, but not limited to, Davis -Bacon wage requirements and the requirements relating to the use of American iron and steel products. Section 18. Application of Uniform Electronic Transactions Act. The Issuer and the Participant agree this Agreement and all documents related thereto and referenced herein may be entered into and provided for pursuant to and in accordance with Chapter 554D of the Code of Iowa. Section 19. Finalization of Project Costs; Completion of Interest Rate Adjustment. The Participant agrees that it will cooperate with the Issuer to finalize all Project costs and to take all action necessary to adjust the interest rate as determined by the Issuer regarding the Participant's outstanding Stormwater Management Utility Revenue Capital Loan Note No. R-1, Series 2019, dated April 12, 2019. 7 Page 620 of 678 IN WITNESS WHEREOF, we have hereunto affixed our signatures all as of the date first above written. Attest: City Clerk CITY OF DUBUQUE, IOWA Participant Signature Page to LDA] IN WITNESS WHEREOF, I have hereunto affixed my signature all as of the date first above written. IOWA FINANCE AUTHORITY By: Its: IFA Signature Page to LDA] Page 622 of 678 EXHIBIT A ESTIMATED DISBURSEMENTS AND DEBT SERVICE REPAYMENT SCHEDULE Page 623 of 678 Estimated Amortization Schedule City of Dubuque Storm Water Revenue Bond WRR18-001 Loan summary Estimated Draw Schedule Loan Closing Date Jul 25, 2025 Initiation Fee - Jul 25, 2025 3,805.00 SRFFinalDisbursementDateNov7, 2025 Final Maturity Date Jun 1, 2040 Estimated Draw # 1 - Jul 25, 2025 500,000.00 STATE Loan Period in Years 15 Estimated Draw #2- Aug 29, 2025 100,000.00 REVOLVING FUND Total Loaned Amount 761,000.00 Estimated Draw #3- Oct 3, 2025 100,000.00 0.5% Initiation Fee 3,805.00 Estimated Draw #4- Nov 7, 2025 57,195.00 Net Proceeds to Borrower 757,195.00 Annual Interest Rate Total Interest 0.00 Servicing Fee Rate Total Servicing Fees 0.00 Total Loan Costs 3,805.00 Total Loaned Amount 1 761,000.00 Payment Beginning Servicing Total Loan Total Annual Debt Date Balance Principal Interest Fee Payment Service Ending Balance Dec1,2025 703,805.00 0.00 703,805.00 Jun 1,2026 761,000.00 50,733.33 50,733.33 50,733.33 710,266.67 Dec 1, 2026 710,266.67 0.00 710,266.67 Jun 1, 2027 710,266.67 50,733.33 50,733.33 50,733.33 659,533.34 Dec1,2027 659,533.34 0.00 659,533.34 Jun 1,2028 659,533.34 50,733.33 50,733.33 50,733.33 608,800.01 Dec1,2028 608,800.01 0.00 608,800.01 Jun 1,2029 608,800.01 50,733.33 50,733.33 50,733.33 558,066.68 Dec1,2029 558,066.68 0.00 558,066.68 Jun 1, 2030 558,066.68 50,733.33 50,733.33 50,733.33 507,333.35 Dec 1, 2030 507,333.35 0.00 507,333.35 Jun 1,2031 507,333.35 50,733.33 50,733.33 50,733.33 456,600.02 Dec 1, 2031 456,600.02 0.00 456,600.02 Jun 1,2032 456,600.02 50,733.33 50,733.33 50,733.33 405,866.69 Dec 1, 2032 405,866.69 0.00 405,866.69 Jun 1, 2033 405,866.69 50,733.33 50,733.33 50,733.33 355,133.36 Dec 1, 2033 355,133.36 0.00 355,133.36 Jun 1, 2034 355,133.36 50,733.33 50,733.33 50,733.33 304,400.03 Dec 1, 2034 304,400.03 0.00 304,400.03 Jun 1, 2035 304,400.03 50,733.33 50,733.33 50,733.33 253,666.70 Dec 1, 2035 253,666.70 0.00 253,666.70 Jun 1, 2036 253,666.70 50,733.33 50,733.33 50,733.33 202,933.37 Dec 1, 2036 202,933.37 0.00 202,933.37 Jun 1, 2037 202,933.37 50,733.33 50,733.33 50,733.33 152,200.04 Dec 1, 2037 152,200.04 0.00 152,200.04 Jun 1, 2038 152,200.04 50,733.33 50,733.33 50,733.33 101,466.71 Dec 1, 2038 101,466.71 0.00 101,466.71 Jun 1,2039 101,466.71 50,733.33 50,733.33 50,733.33 50,733.38 Dec 1, 2039 50,733.38 0.00 50,733.38 Jun 1,2040 50,733.38 50,733.38 50,733.38 50,733.38 0.00 As of 6/23/2025 INVESTING IN IOWA'S WATER www.iowasrf.com Page 625 of 678 EXHIBIT B AUTHORIZATION/ISSUANCE RESOLUTION OF PARTICIPANT Page 624 of 678 Dubuque / 4304I 1-21 / 2"''h Iss - Stonn Water Rev (Green Alley) Issuance — Storm Water Revenue) 430411-21 Dubuque, Iowa July 7, 2025 The City Council of the City of Dubuque, Iowa, met on July 7, 2025, at 6:30 p.m., at the Historic Federal Building, 350 W. 61h St, Second Floor Council Chambers, Dubuque, Iowa. The meeting was called to order by the Mayor, and the roll was called showing the following Council Members present and absent: Present: iaYor Coymo,41' COuncj j M,-MkerS Farber, ,Jm)e5 pesr+ick RousSr-11, .spr k, Absent: Other Business- - MOTION TO APPROVE RESOLUTION lei 0 The City Council took up for consideration a resolution authorizing and approving a Loan and Disbursement Agreement and providing for the issuance and securing the payment of Storm Water Revenue Bonds. After due consideration and discussion, Council Member FoAc.r introduced the following resolution and moved its adoption, seconded by Council Member Re s 11 CK . The Mayor put the question upon the adoption of said resolution, and the roll being called, the following Council Members voted: Ayes: 6 5se l i, We } d, jone5, SPMAn - Farb, RCA' -A, Nays: Whereupon, the Mayor declared the resolution duly adopted as hereinafter set out. 1- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Dubuque / 430411-21 / 2"`''/z Iss — Storm Water Rev (Green Alley) RESOLUTION NO. 241-25 Resolution authorizing and approving a Loan and Disbursement Agreement, providing for the issuance and securing the payment of $761,000 Storm Water Revenue Bonds, Series 2025 and authorizing the related reduction of the interest rate on the Stormwater Management Utility Revenue Capital Loan Note No. R-1, Series 2019, dated April 12, 2019 WHEREAS, the City of Dubuque (the "City"), in Dubuque County, State of Iowa, did heretofore establish a Storm Water Management Utility System (the "Utility") in and for the City; and WHEREAS, the management and control of the Utility are vested in the City Council (the Council") and no board of trustees exists for this purpose; and WHEREAS, pursuant to prior resolutions of the Council, the City has heretofore issued Storm Water Revenue bonds or notes (the "Outstanding Bonds") as set forth in prior proceedings of the Council, and a portion of such prior Storm Water Revenue debt remains outstanding; and WHEREAS, pursuant to the resolutions (the "Outstanding Bond Resolutions") relating to and authorizing the Outstanding Bonds, the City reserved the right to issue additional obligations payable from the Net Revenues (as defined herein) of the Utility and ranking on a parity with the Outstanding Bonds under the terms and conditions set forth in the Outstanding Bond Resolutions; and WHEREAS, the City will undertake the construction of a certain water resource restoration project (the "Project"); and WHEREAS, pursuant to Section 384.84 of the Code of Iowa, the City has the authority to issue revenue bonds to pay for such qualifying water resource restoration projects; and WHEREAS, the Iowa Finance Authority (the "Lender") has agreed to provide financing for the Project by decreasing the interest rate on the City's outstanding Stormwater Management Utility Revenue Capital Loan Note No. R-1, Series 2019, dated April 12, 2019 (the "Series 2019 Note") and providing a 0% interest loan to the City for the Project; and WHEREAS, the City has heretofore proposed to contract indebtedness and enter into a certain Storm Water Revenue Loan and Disbursement Agreement (the "Agreement") and to borrow money thereunder in a principal amount not to exceed $761,000, pursuant to the provisions of Sections 384.24A and 384.84A of the Code of Iowa, for the purpose of paying the cost, to that extent, of planning, designing and constructing the Project, and has published notice of the proposed action and has held a hearing thereon on June 2, 2025; and WHEREAS, it is necessary at this time for the City Council to approve the Agreement with the Iowa Finance Authority, an agency and public instrumentality of the State of Iowa, as lender the "Lender") and to issue Storm Water Revenue Bonds, Series 2025 (the "Bonds") in evidence 2- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) thereof in the principal amount of $761,000 to pay the costs of the Project, and in conjunction therewith to decrease the interest rate on the Series 2019 Note to 1.06% per annum; NOW, THEREFORE, Be It Resolved by the City Council of the City of Dubuque, Iowa, as follows: Section 1. It is hereby determined that the City shall enter into the Agreement with the Lender. The Agreement shall be in substantially the form as has been placed on file with the City and shall provide for a loan (the "Loan") to the City in the amount of $761,000, for the purpose as set forth in the preamble hereof. The Mayor and City Clerk are hereby authorized and directed to sign the Agreement on behalf of the City, and the Agreement is hereby approved. Section 2. The Bonds are hereby authorized to be issued in evidence of the obligation of the City under the Agreement, in the aggregate principal amount of $761,000, to be dated the date of delivery to or upon the direction of the Lender. The Bonds shall not bear interest. The Bonds may be in the denomination of $1,000 each or any integral multiple thereof and, at the request of the Lender, shall be initially issued as a single bond in the denomination of 761,000 and numbered R-1. The City Clerk is hereby designated as the Registrar and Paying Agent for the Bonds and may be hereinafter referred to as the "Registrar" or the "Paying Agent." Payment of the principal of the Bonds and premium, if any, shall be payable at the office of the Paying Agent to the registered owners thereof appearing on the registration books of the City. All such payments, except full redemption, shall be made to the registered owners appearing on the registration books at the close of business on the fifteenth day of the month next preceding the payment date. Final payment of principal shall only be made upon surrender of the Bond or Bonds to the Paying Agent. If applicable pursuant to the Agreement, in addition to the payment of principal of the Bonds, the City also agrees to pay the Initiation Fee (defined in the Agreement) in accordance with the terms of the Agreement. The Bonds shall be executed on behalf of the City with the official manual or facsimile signature of the Mayor and attested with the official manual or facsimile signature of the City Clerk, and shall be fully registered bonds without interest coupons. The issuance of the Bonds and the amount of the Loan advanced thereunder shall be recorded in the office of the City Treasurer, and the certificate on the back of each Bond shall be executed with the official manual or facsimile signature of the City Treasurer. In case any officer whose signature or the facsimile of whose signature appears on the Bonds shall cease to be such officer before the delivery of such Bonds, such signature or such facsimile signature shall nevertheless be valid and sufficient for all purposes, the same as if such officer had remained in office until delivery. 3- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 589 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) The Bonds shall be fully registered as to principal in the names of the owners on the registration books of the City kept by the Registrar. Each Bond shall be transferable without cost to the registered owner thereof only upon the registration books of the City upon presentation to the Registrar, together with either a written instrument of transfer satisfactory to the Registrar or the assignment form thereon completed and duly executed by the registered owner or the duly authorized attorney for such registered owner. The record and identity of the owners of the Bonds shall be kept confidential as provided by Section 22.7 of the Code of Iowa. The Bonds are subject to optional redemption by the City at a price of par (i) on any date with the prior written consent of the Lender, or (ii) in the event that all or substantially all of the Project is damaged or destroyed. Any optional redemption of the Bonds by the City may be made from any funds regardless of source, in whole or from time to time in part, in inverse order of maturity upon not less than thirty (30) days' notice of redemption by facsimile, e-mail, certified or registered mail to the Lender (or any other registered owner of the Bonds). The Bonds are also subject to mandatory redemption as set forth in Section 5 of the Agreement. All of the Bonds, together with the Outstanding Bonds and any additional obligations as may be hereafter issued and outstanding from time to time ranking on a parity therewith under the conditions set forth herein (which additional obligations are hereinafter sometimes referred to as Parity Obligations"), shall be payable solely from the Net Revenues of the Utility and the Sinking Fund hereinafter referred to, both of which are hereby pledged to the payment of the Bonds. The Bonds shall be a valid claim of the owners thereof only against said Net Revenues and Sinking Fund. None of the Bonds shall be a general obligation of the City, nor payable in any manner by taxation, and under no circumstances shall the City or the Utility be in any manner liable by reason of the failure of the Net Revenues of the Utility to be sufficient for the payment in whole or in part of the Bonds. Section 3. The Bonds shall be executed as herein provided as soon after the adoption of this resolution as may be possible and thereupon they shall be delivered to the Registrar for registration and delivery to the Lender, upon receipt of the loan proceeds (the "Loan Proceeds"), and all action heretofore taken in connection with the Agreement is hereby ratified and confirmed in all respects. Section 4. The Bonds shall be in substantially the following form: 4- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 590 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) No. R-1 Form of Bond) UNITED STATES OF AMERICA STATE OF IOWA DUBUQUE COUNTY CITY OF DUBUQUE STORM WATER REVENUE BOND, SERIES 2025 761,000 RATE MATURITY DATE BOND DATE 0% June 1, 2040 July 25, 2025 The City of Dubuque (the "City"), in Dubuque County, State of Iowa, for value received, promises to pay from the source and as hereinafter provided, on the maturity date of this Bond, to IOWA FINANCE AUTHORITY or registered assigns, the principal sum of SEVEN HUNDRED SIXTY-ONE THOUSAND DOLLARS Principal shall be due and payable in installments in the amounts shown on the Principal Payment Schedule, attached hereto as Exhibit A, on June 1, 2026, and annually thereafter on June 1 in each year until the principal is fully paid, except that the final installments of the entire balance of principal, if not sooner paid, shall become due and payable on June 1, 2040. This Bond shall not bear interest. The City Clerk shall act as Registrar and Paying Agent and may be hereinafter referred to as the "Registrar" or the "Paying Agent." Payment of the principal of this Bond and premium, if any, shall be payable at the office of the Paying Agent to the registered owners thereof appearing on the registration books of the City at the addresses shown on such registration books. All such payments, except full redemption, shall be made to the registered owners appearing on the registration books at the close of business on the fifteenth day of the month next preceding the payment date. Final payment of principal shall only be made upon surrender of this Bond to the Paying Agent. This Bond is one of a series of bonds (the "Bonds") issued by the City to evidence its obligation under a certain Loan and Disbursement Agreement, dated the date hereof (the Agreement") entered into by the City for the purpose of providing funds to pay a portion of the cost of constructing a certain water resource restoration project (the "Project") to the benefit of the Storm Water Management Utility System (the "Utility") of the City. 5- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 591 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) The Bonds are issued pursuant to and in strict compliance with the provisions of Sections 384.24A and 384.83 of the Code of Iowa, 2025, and all other laws amendatory thereof and supplemental thereto, and in conformity with a resolution of the City Council authorizing and approving the Agreement and providing for the issuance and securing the payment of the Bonds the "Resolution"), and reference is hereby made to the Resolution and the Agreement for a more complete statement as to the source of payment of the Bonds and the rights of the owners of the Bonds. The Bonds shall be subject to optional redemption by the City at a price of par (i) on any date with the prior written consent of the Iowa Finance Authority, or (ii) in the event that all or substantially all of the Project is damaged or destroyed. Any optional redemption of the Bonds by the City may be made from any funds regardless of source, in whole or from time to time in part, in inverse order of maturity upon not less than thirty (30) days' notice of redemption by e-mail, facsimile, certified or registered mail to the Iowa Finance Authority (or any other registered owner of the Bonds). The Bonds are also subject to mandatory redemption as set forth in Section 5 of the Agreement. The Bonds are not general obligations of the City but, together with the City's outstanding Storm Water Utility Revenue Capital Loan Note, Series 2010B, dated January 13, 2010; Storm Water Utility Revenue Capital Loan Note, Series 2010G, dated October 27, 2010; Taxable Storm Water Utility Revenue Capital Loan Notes, Series 2014A, dated February 28, 2014; Stormwater Management Utility Revenue Capital Loan Note No. R-1, Series 2019, dated April 12, 2019; and any additional obligations as may be hereafter issued and outstanding from time to time ranking on a parity therewith under the conditions set forth in the Resolution, are payable solely and only out of the future Net Revenues (as defined in the Resolution) of the Utility, a sufficient portion of which has been ordered set aside and pledged for that purpose. This Bond is not payable in any manner by taxation, and under no circumstances shall the City be in any manner liable by reason of the failure of the said Net Revenues to be sufficient for the payment of this Bond. This Bond is fully negotiable but shall be fully registered as to both principal in the name of the owner on the books of the City in the office of the Registrar, after which no transfer shall be valid unless made on said books and then only upon presentation of this Bond to the Registrar, together with either a written instrument of transfer satisfactory to the Registrar or the assignment form hereon completed and duly executed by the registered owner or the duly authorized attorney for such registered owner. The City, the Registrar and the Paying Agent may deem and treat the registered owner hereof as the absolute owner for the purpose of receiving payment of or on account of principal hereof, premium, if any, and for all other purposes, and the City, the Registrar and the Paying Agent shall not be affected by any notice to the contrary. And It Is Hereby Certified, Recited and Declared that all acts, conditions and things required to exist, happen and be performed precedent to and in the issuance of the Bonds have existed, have happened and have been performed in due time, form and manner, as required by law, and that the issuance of the Bonds does not exceed or violate any constitutional or statutory limitation or provision. 6- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 592 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) IN TESTIMONY WHEREOF, the City of Dubuque, Iowa, has caused this Bond to be executed by its Mayor and attested by its City Clerk, all as of the Bond Date. CITY OF DUBUQUE, IOWA By (Do Not Sign) Mayor Attest: Do Not Sign) City Clerk On the back of each Bond the following certificate shall be executed with the duly authorized signature of the City Treasurer) STATE OF IOWA DUBUQUE COUNTY SS: CITY TREASURER'S CERTIFICATE CITY OF DUBUQUE The original issuance of the Bonds, of which this Bond is a part, was duly and properly recorded in my office as of the Bond Date. Do Not Sign) City Treasurer 7- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 593 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) ABBREVIATIONS The following abbreviations, when used in this Bond, shall be construed as though they were written out in full according to applicable laws or regulations: TEN COM - as tenants in common TEN ENT - as tenants by the entireties JT TEN - as joint tenants with right of survivorship and not as tenants in common UTMA Custodian) As Custodian for Minor) under Uniform Transfers to Minors Act State) Additional abbreviations may also be used though not in the list above. ASSIGNMENT For valuable consideration, receipt of which is hereby acknowledged, the undersigned assigns this Bond to Please print or type name and address of Assignee) PLEASE INSERT SOCIAL SECURITY OR OTHER IDENTIFYING NUMBER OF ASSIGNEE and does hereby irrevocably appoint , Attorney, to transfer this Bond on the books kept for registration thereof with full power of substitution. Dated: Signature guaranteed: NOTICE: The signature to this Assignment must correspond with the name of the registered owner as it appears on this Bond in every particular, without alteration or enlargement or any change whatever. 8- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 594 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) EXHIBIT A PRINCIPAL PAYMENT SCHEDULE Due Due June 1 Amount June 1 Amount 2026 50,733.33 2034 50,733.33 2027 50,733.33 2035 50,733.33 2028 50,733.33 2036 50,733.33 2029 50,733.33 2037 50,733.33 2030 50,733.33 2038 50,733.33 2031 50,733.33 2049 50,733.33 2032 50,733.33 2040 50,733.33 2033 50,733.33 9- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 595 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) Section 5. The Loan Proceeds shall be held by the Lender and disbursed for costs of the Project, as referred to in the preamble hereof. The City will keep a detailed, segregated accounting of the expenditure of the Loan Proceeds. Section 6. So long as any of the Bonds, the Outstanding Bonds or any Parity Obligations are outstanding, the City shall continue to maintain the Utility in good condition, and the Utility shall continue to be operated in an efficient manner and at a reasonable cost as a revenue producing undertaking. The City shall establish, impose, adjust and provide for the collection of rates to be charged to customers of the Utility, including the City, to produce gross revenues hereinafter sometimes referred to as the "Gross Revenues") at least sufficient to pay the expenses of operation and maintenance of the Utility, which shall include salaries, wages, cost of maintenance and operation, materials, supplies, insurance and all other items normally included under recognized accounting practices (but does not include allowances for depreciation in the valuation of physical property) (which such expenses are hereinafter sometimes referred to as the Operating Expenses") and to leave a balance of net revenues (herein referred to as the "Net Revenues") equal to at least 110% of the principal of and interest on all of the Bonds, the Outstanding Bonds and any other Parity Obligations due in such fiscal year, as the same become due. Section 7. The provisions, covenants, undertakings and stipulations for the operation of the Utility and for the collection, application and use of the Gross Revenues and income from such operation, as set forth in the Outstanding Bond Resolutions shall inure and appertain to the Bonds to the same extent and with like force and effect as if herein set out in full, except only insofar as the same may be inconsistent with this resolution. Nothing in this resolution shall be construed to impair the rights vested in the Outstanding Bonds. The amounts herein required to be paid into the various funds hereafter named shall be inclusive of said payments required with respect to the Outstanding Bonds. The provisions of the Outstanding Bond Resolutions and the provisions of this resolution are to be construed whenever possible so that the same will not be in conflict. In the event such construction is not possible, the provisions of the resolution first adopted shall prevail until such time as the obligations authorized by such resolution have been paid or otherwise satisfied as therein provided, at which time the provisions of this resolution shall again prevail. The provisions of the Outstanding Bond Resolutions with respect to the issuance of Parity Obligations are hereby recognized, and it is hereby found, determined and declared that the Lender has consented in writing to the issuance of the Bonds on a parity with the Outstanding Bonds and has waived any and all provisions of the Outstanding Bond Resolutions with respect to certain requirements and conditions that must be met prior to the issuance of the Bonds. Section 8. From and after the issuance of the Bonds, the Gross Revenues of the Utility shall continue to be set aside into the City's Storm Water Utility Revenue Fund (the "Revenue Fund") created under the Outstanding Bond Resolutions. The Revenue Fund shall be used in maintaining and operating the Utility, and after payment of the Operating Expenses shall, to the extent provided in this resolution and the Outstanding Bond Resolutions, be used to pay the principal of and interest on the Bonds, the Outstanding Bonds and any Parity Obligations, and to create and maintain the several separate funds hereinafter described and in the following priority: 10- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 596 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) A. Operation and Maintenance Fund. The provisions in and by the Outstanding Bond Resolutions, whereby there has been created and is to be maintained an account known as the Storm Water Utility Revenue Operation and Maintenance Fund (the "Operation and Maintenance Fund"), are all hereby ratified and confirmed. There shall be deposited in the Operation and Maintenance Fund each month an amount sufficient to meet the current expenses of the month plus an amount equal to 1/12th of expenses payable on an annual basis such as insurance. After the first day of the month, further deposits may be made to this account from the Revenue Fund to the extent necessary to pay current expenses accrued and payable to the extent that funds are not available in the Surplus Fund. B. Sinkin Fund. und. The provisions in and by the Outstanding Bond Resolutions, whereby there has been created and is to be maintained a Storm Water Utility Revenue Capital Loan Note Principal and Interest Sinking Fund (herein referred to as the "Sinking Fund"), and for the payment into said fund from the Net Revenues of the Utility such portion thereof as will be sufficient to pay the interest on and principal of the Outstanding Bonds, are all hereby ratified and confirmed, and all such provisions shall inure and constitute the security for the payment of the principal of the Bonds hereby authorized as may be outstanding from time to time; provided, however that on the tenth day of each month of each year, the minimum amount to be set aside, in addition to the amounts required to be set aside in the Outstanding Bond Resolutions, and paid into the Sinking Fund shall be not less than as follows: Commencing on August 12025, and continuing to and including May 1, 2026, an amount equal to 1/10th of the installment of principal coming due on June, 1, 2025, and thereafter, commencing on June 1, 2025, and continuing to final maturity, an amount equal to 1/12th of the installment of principal coming due on such Bonds on the next succeeding principal payment date until the full amount of such installment is on deposit in the Sinking Fund. Money in the Sinking Fund shall be used solely for the purpose of paying principal of and interest on the Bonds, the Outstanding Bonds and any Parity Obligations as the same shall become due and payable. Whenever Parity Obligations are issued under the conditions and restrictions hereinafter set forth, provision shall be made for additional payments to be made into the Sinking Fund for the purpose of paying the interest on and principal of such Parity Obligations. If at any time there should be a failure to pay into the Sinking Fund the full amount above stipulated, then an amount equivalent to the deficiency shall be paid into the Sinking Fund from the Net Revenues of the Utility as soon as available, and the same shall be in addition to the amount otherwise required to be so set apart and paid into the Sinking Fund. No further payments need be made into the Sinking Fund when and so long as the amount therein is sufficient to retire all of the Bonds, the Outstanding Bonds and any Parity Obligations then outstanding which are payable from the Sinking Fund and to pay all interest to become due thereon prior to such retirement, or if provision for such payment has been made. C. Subordinate Obligations. Money in the Revenue Fund may next be used to pay principal of and interest on (including reasonable reserves therefor) any other obligations which by their terms shall be payable from the revenues of the Utility, but subordinate to the Bonds, the 11- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 597 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) Outstanding Bonds and Parity Obligations, and which have been issued for the purposes of extensions and improvements to the Utility or to retire the Bonds, the Outstanding Bonds or Parity Obligations in advance of maturity, or to pay for extraordinary repairs or replacements to the Utility. From time to time there may be established and maintained additional, subordinate sinking funds (the "Subordinate Debt Funds"), into which shall be deposited, after first making all required deposits into the Operation and Maintenance Fund and the Sinking Fund, sufficient sums to pay principal and interest requirements on the Subordinate Obligations. D. Surplus Revenue. The provisions in and by the Outstanding Bond Resolutions whereby there has been created and there is to be maintained a separate and special fund known as the Surplus Fund, into which there shall be set apart and paid all of the Net Revenues remaining after first making the required payments into the Operation and Maintenance Fund, the Sinking Fund, and the Subordinate Debt Funds, if any, are hereby ratified and confirmed. All money thereafter remaining in the Revenue Fund at the close of each month may be used to pay for extraordinary repairs or replacements to the Utility, or may be used to pay or redeem the Bonds, the Outstanding Bonds or Parity Obligations, any of them, or for any lawful purpose. Money in the Revenue Fund shall be allotted and paid into the various funds and accounts hereinbefore referred to in the order in which said funds are listed, on a cumulative basis, on the tenth day of each month, or on the next succeeding business day when the tenth shall not be a business day; and if in any month the money in the Revenue Fund shall be insufficient to deposit or transfer the required amount in any of said funds or accounts, the deficiency shall be made up in the following month or months after payments into all funds and accounts enjoying a prior claim to the revenues shall have been met in full. Section 9. All money held in any fund or account created or to be maintained under the terms of this resolution shall be deposited in lawful depositories of the City or invested in accordance with Chapters 12B and 12C of the Code of Iowa and continuously held and secured as provided by the laws of the State of Iowa relating to the depositing, securing, holding and investing of public funds. All interest received by the City as a result of investments under this section shall be considered to constitute Gross Revenues of the Utility and shall be deposited in or transferred to the Revenue Fund and used solely and only for the purposes specified herein for such funds. Section 10. The City hereby covenants and agrees with the owner or owners of the Bonds, the Outstanding Bonds and any Parity Obligations, or any of them, that from time to time may be outstanding, that it will faithfully and punctually perform all duties with reference to the Utility required and provided by the Constitution and laws of the State of Iowa, that it will segregate the Gross Revenues of the Utility and make application thereof in accordance with the provisions of this resolution and that it will not sell, lease or in any manner dispose of the Utility or any part thereof, including any and all extensions and additions that may be made thereto, until all of the Bonds, the Outstanding Bonds and any Parity Obligations shall have been paid in full, both principal and interest, or unless and until provision shall have been made for the payment of the Bonds, the Outstanding Bonds and any Parity Obligations and interest thereon in full; provided, however, that the City may dispose of any property which in the judgment of the Council, or such duly constituted body as may then be charged with the operation of the Utility, is no longer useful or profitable in the operation of the Utility nor essential to the continued operation thereof and 12- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 598 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) when the sale thereof will not operate to reduce the revenues to be derived from the operation of the Utility. Section 11. Upon a breach or default of a term of the Bonds, the Outstanding Bonds or any Parity Obligations, the Outstanding Bond Resolutions and this resolution, a proceeding may be brought in law or in equity by suit, action or mandamus to enforce and compel performance of the duties required under the terms of this resolution and Division V of Chapter 384 of the Code of Iowa or an action may be brought to obtain the appointment of a receiver to take possession of and operate the Utility and to perform the duties required by this resolution and Division V of Chapter 384 of the Code of Iowa. Section 12. The provisions of the Outstanding Bond Resolutions with respect to the issuance of Parity Obligations are hereby recognized, and have been waived by the Lender. The Bonds, the Outstanding Bonds or any Parity Obligations shall not be entitled to priority or preference one over the other in the application of the Net Revenues of the Utility regardless of the time or times of the issuance of such Bonds, the Outstanding Bonds or Parity Obligations, it being the intention of the City that there shall be no priority among the Bonds, the Outstanding Bonds or any Parity Obligations, regardless of the fact that they may have been actually issued and delivered at different times. The City hereby reserves the right and privilege of issuing additional Parity Obligations. Section 13. The City agrees that so long as the Bonds, the Outstanding Bonds or any Parity Obligations remain outstanding, it will maintain insurance for the benefit of the owners of the Bonds, the Outstanding Bonds and any Parity Obligations on the insurable portions of the Utility of a kind and in an amount which usually would be carried by private companies or municipalities engaged in a similar type of business. The proceeds of any insurance, except public liability insurance, shall be used to repair or replace the part or parts of the Utility damaged or destroyed. The City will keep proper books of record and account, separate from all other records and accounts, showing the complete and correct entries of all transactions relating to the Utility, and the owners of the Bonds, the Outstanding Bonds or any Parity Obligations shall have the right at all reasonable times to inspect the Utility and all records, accounts and data of the City relating thereto. Section 14. The provisions of this resolution shall constitute a contract between the City and the owners of the Bonds and any Parity Obligations as may from time to time be outstanding, and after the issuance of the Bonds, no change, variation or alteration of any kind of the provisions of this resolution shall be made which will adversely affect the owners of the Bonds or any Parity Obligations until all of the Bonds, the Outstanding Bonds and any Parity Obligations and the interest thereon shall have been paid in full, except as hereinafter provided. The owners of a majority in principal amount of the Bonds and any Parity Obligations at any time outstanding (not including in any case any obligations which may then be held or owned by or for the account of the City, but including such obligations as may be issued for the purpose of refunding any of the Bonds, the Outstanding Bonds or Parity Obligations if such obligations shall not then be owned by the City) shall have the right from time to time to consent to and approve the adoption by the City of a resolution or resolutions modifying or amending any of the 13- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 599 of 678 Dubuque / 430411-21 / 2"d'/z Iss — Storm Water Rev (Green Alley) terms or provisions contained in this resolution; provided, however, that this resolution may not be so modified or amended in such manner as to: a) Make any change in the maturity or redemption terms of the Bonds or Parity Obligations. b) Make any change in the rate of interest borne by any of the Bonds or Parity Obligations. c) Reduce the amount of the principal payable on any Bonds or Parity Obligations. d) Modify the terms of payment of principal of or interest on the Bonds or Parity Obligations, or any of them, or impose any conditions with respect to such payment. e) Affect the rights of the owners of less than all of the Bonds or Parity Obligations then outstanding. f) Reduce the percentage of the principal amount of the Bonds or Parity Obligations, the consent of the owners of which shall be required to effect a further modification. Whenever the City shall propose to amend or modify this resolution under the provisions of this section, it shall cause notice of the proposed amendment to be (1) filed with the Lender and 2) mailed by certified mail to each registered owner of any Bond or Parity Obligation as shown by the records of the Registrar. Such notice shall set forth the nature of the proposed amendment and shall state that a copy of the proposed amendatory resolution is on file in the office of the City Clerk. Whenever at any time within one year from the date of the mailing of said notice, there shall be filed with the City Clerk an instrument or instruments executed by the owners of at least a majority in aggregate principal amount of the Bonds and any Parity Obligations outstanding at the time of the adoption of such amendatory resolution specifically consenting to the adoption thereof as herein provided, no owner of any Bonds or Parity Obligations shall have any right or interest to object to the adoption of such amendatory resolution or to object to any of the terms or provisions therein contained or to the operation thereof or to enjoin or restrain the City from taking any action pursuant to the provisions thereof. Any consent given by the owners of a Bond or Parity Obligation pursuant to the provisions of this section shall be irrevocable for a period of six (6) months from the date of such consent and shall be conclusive and binding upon all future owners of the same Bond or Parity Obligation during such period. Such consent may be revoked at any time after six (6) months from the date of such consent by the owner who gave such consent or by a successor in title, but such revocation shall not be effective if the owners of a majority in aggregate principal amount of the Bonds and Parity Obligations outstanding as in this section defined shall have, prior to the attempted revocation, consented to and approved the amendatory resolution referred to in such revocation. 14- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Page 600 of 678 Dubuque / 430411-21 / 2id'/z lss — Stonn Water Rev (Green Alley) The fact and date of the execution of any instrument under the provisions of this section may be proved by the certificate of any officer in any jurisdiction, who by the laws thereof is authorized to take acknowledgments of deeds within such jurisdiction, that the persons signing such instrument acknowledged before such officer the execution thereof, or may be proved by an affidavit of a witness to such execution sworn to before such officer. Section 15. In connection with the Agreement and the issuance of the Bonds, the Lender has agreed to reduce the interest rate on the Series 2019 Bond to 1.06% per annum, effective June 1, 2025 (or such other date as determined by the Lender), and the resolution authorizing the issuance of the Series 2019 Bond and the Series 2019 Bond are hereby amended to reflect such changes. The Mayor, City Clerk and/or City Treasurer are each authorized and directed to execute and deliver any documents deemed necessary in connection with the interest rate reduction, including without limitation an amended Loan and Disbursement Agreement, amended Series 2019 Bond and any amended Lender application. Section 16. If any section, paragraph, clause or provision of this resolution shall be held invalid, the invalidity of such section, paragraph, clause or provision shall not affect any of the remaining provisions of this resolution. Section 17. All resolutions and orders or parts thereof in conflict with the provisions of this resolution are, to the extent of such conflict, hereby repealed. Section 18. This resolution shall be in full force and effect immediately upon its adoption and approval, as provided by law. Passed and approved July 7, 2025. Attest: City Clerk c: Mayor 15- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Dubuque / 43041 l -21 / 2"`''/z Iss — Storm Water Rev (Green Alley) Other Business- On motion and vote, the meeting adjourned. Mayor Attest: j6W7a " 2' 4,17 City Clerk V 16- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Dubuque / 430411-21 / god A Iss — Storm Water Rev (Green Alley) ATTESTATION CERTIFICATE: STATE OF IOWA DUBUQUE COUNTY SS: CITY OF DUBUQUE I, the undersigned, City Clerk of the City of Dubuque, do hereby certify that I have in my possession or have access to the complete corporate records of the aforesaid City and of its City Council and officers and that I have carefully compared the transcript hereto attached with the aforesaid corporate records and that the transcript hereto attached is a true, correct and complete copy of all the corporate records in relation to the authorization and approval of a certain Storm Water Revenue Loan and Disbursement Agreement (the "Agreement") and the issuance of 761,000 Storm Water Revenue Bonds, Series 2025 (the "Bonds") of said City evidencing the City's obligation under such Agreement and that the transcript hereto attached contains a true, correct and complete statement of all the measures adopted and proceedings, acts and things had, done and performed up to the present time with respect thereto. I further certify that no objections were filed in my office and no objections of any kind were made to the matter of entering into such Agreement or issuing such Bonds at the time and place set for hearing thereon, and that no petition of protest or objections of any kind have been filed or made, nor has any appeal been taken to the District Court from the decision of the City Council to enter into the Agreement or to issue the Bonds. WITNESS MY HAND this e day of )2025. City Clerk 17- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA Dubuque / 430411-21 / 2"''/: Iss — Storm Water Rev (Green Alley) ESTABLISHMENT CERTIFICATE: STATE OF IOWA DUBUQUE COUNTY SS: CITY OF DUBUQUE I, the undersigned, City Clerk of the aforementioned City, do hereby certify that I have complete access and control of all of the corporate records of the City and that, based upon my examination of such records, I have determined that the City did heretofore establish a Storm Water Management Utility System (the "Utility"), that the management and control of the Utility are vested in the City Council, and that no board of trustees exists which has any part of the control and management of such Utility. I further certify that there is not pending or threatened any question or litigation whatsoever touching the establishment, improvement or operation of such Utility and that there are no bonds or other obligations of any kind now outstanding which are payable from or constitute a lien upon the revenues derived from the operation of such Utility, except for the City's outstanding Storm Water Utility Revenue Capital Loan Note, Series 2010B, dated January 13, 2010; Storm Water Utility Revenue Capital Loan Note, Series 2010G, dated October 27, 2010; Taxable Storm Water Utility Revenue Capital Loan Notes, Series 2014A, dated February 28, 2014; Stormwater Management Utility Revenue Capital Loan Note No. R-1, Series 2019, dated April 12, 2019; and the current issue of $761,000 Storm Water Revenue Bonds, Series 2025 of the City. WITNESS MY HAND this P day of ,Stay 72025. k4olXv i City Clerk 18- DORSEY & WHITNEY LLP, ATTORNEYS, DES MOINES, IOWA FIRST AMENDMENT TO LOAN AND DISBURSEMENT AGREEMENT 12,873,000 STORM WATER REVENUE NOTE CITY OF DUBUQUE, IOWA This First Amendment to Loan and Disbursement Agreement (the "Amendment") is made and entered into as of July 25, 2025, by and between the City of Dubuque, Iowa (the "Participant") and the Iowa Finance Authority, an agency and public instrumentality of the State of Iowa (the "Issuer"), and amends that certain Loan and Disbursement Agreement dated April 12, 2019, by and between the Issuer and the Participant (the "Original Agreement"). WHEREAS, the Issuer, in cooperation with the Iowa Department of Natural Resources, is authorized to undertake the creation, administration and financing of the Iowa Water Pollution Control Works Financing Program (the "Program") established in Iowa Code Sections 45513.291 through 45513.299; and WHEREAS, pursuant to the Original Agreement, the Issuer provided a loan (the "Loan") to the Participant for the purpose of financing the costs of improvements and extensions to the Municipal Storm Water Management Utility System; and WHEREAS, the Participant will construct a certain water resource restoration project, and the Issuer has agreed to provide financing for such project by decreasing the interest rate on the Loan; and WHEREAS, the Participant has entered into a Water Resource Restoration Sponsored Project Performance Agreement (the "Performance Agreement') with Iowa Department of Natural Resources, and agency of the State of Iowa (the "Department') to ensure that the Project (as defined in the Performance Agreement) is constructed in accordance with the applicable design checklist and plans and specifications as approved by the Department; NOW, THEREFORE, the parties agree as follows: Section 1. Each reference to the amount of the Loan in the Original Agreement, and the associated Storm Water Revenue Bonds, shall be amended to reflect a Rate (as defined in the Original Agreement) of 1.06%, which shall become effective as of June 1, 2025. Section 2. The Issuer hereby consents to the amendment of the Resolution (as defined in the Original Agreement) by the Participant in order to reflect the reduction of the interest rate on the Loan. Section 3. The Participant hereby confirms compliance with the Performance Agreement and agrees the Issuer may enforce and raise the interest rate of the Loan to the initial rate of interest to ensure compliance by the Participant with the Performance Agreement and in accordance with the Original Agreement. Section 4. Except as otherwise provided in this Amendment, the provisions of the Original Agreement, as heretofore amended, are hereby ratified, approved and confirmed and incorporated herein. Page 607 of 678 IN WITNESS WHEREOF, I have hereunto affixed our signatures all as of the date first above written. Attest: City Clerk written. IN WITNESS WHEREOF, I have hereunto affixed my signature all as of the date first above IOWA FINANCE AUTHORITY By: Its: Page 609 of 678 Loan summary Final Maturity Date Loan Period in Years Annual Interest Rate Total I nteresl Servicing Fee Rate Total Servicing Fees Total Loan Costs Estimated Amortization Schedule City of Dubuque Storm Water Revenue Bond GNS10-5(2) Jun 1, 2040 15 1.06% 1,124,723.60 0.25% 265,265.00 1,396,238.60 14,262,988.60 Eff 6.1.25 Loan Balance Total Lc 0 SRF STATE RFvniVING RIND Payment Beginning Servicing Total Loan Total Annual Debt Date Balance Principal Interest Fee Payment Service Ending Balance Dec 1, 2025 12,873,000.00 68,226.90 Jun 1, 2026 12,873,000.00 782,000.00 68,226.90 Dec 1, 2026 12,091,000.00 64,082.30 Jun 1,2027 12,091,000.00 792,000.00 64,082.30 16,091.25 84,318.15 12,873,000.00 16,091.25 866,318.15 950,636.30 12,091,000.00 15,113.75 79,196.05 12,091,000.00 15,113.75 871,196.05 950,392.10 11,299,000.00 Dec1,2027 11,299,000.00 59,884.70 14,123.75 74,008.45 11,299,000.00 Jun 1, 2028 11,299,000.00 802,000.00 59,884.70 14,123.75 876,008.45 950,016.90 10,497,000.00 Dec 1, 2028 10,497,000.00 55,634.10 13,121.25 68,755.35 10,497,000.00 Jun 1, 2029 10,497,000.00 814,000.00 55,634.10 13,121.25 882,755.35 951,510.70 9,683,000.00 Dec 1, 2029 9,683,000.00 51,319.90 12,103.75 63,423.65 9,683,000.00 Jun 1, 2030 9,683,000.00 825,000.00 51,319.90 12,103.75 888,423.65 951,847.30 8,858,000.00 Dec 1, 2030 8,858,000.00 46,947.40 11,072.50 58,019.90 8,858,000.00 Jun 1,2031 8,858,000.00 835,000.00 46,947.40 11,072.50 893,019.90 951,039.80 8,023,000.00 Dec 1, 2031 8,023,000.00 42,521.90 10,028.75 52,550.65 8,023,000.00 Jun 1, 2032 8,023,000.00 846,000.00 42,521.90 10,028.75 898,550.65 951,101.30 7,177,000.00 Dec 1, 2032 7,177,000.00 38,038.10 8,971.25 47,009.35 7,177,000.00 Jun 1,2033 7,177,000.00 857,000.00 38,038.10 8,971.25 904,009.35 951,018.70 6,320,000.00 Dec 1, 2033 6,320,000.00 33,496.00 7,900.00 41,396.00 6,320,000.00 Jun 1,2034 6,320,000.00 868,000.00 33,496.00 7,900.00 909,396.00 950,792.00 5,452,000.00 Dec 1, 2034 5,452,000.00 28,895.60 6,815.00 35,710.60 5,452,000.00 Jun 1,2035 5,452,000.00 880,000.00 28,895.60 6,815.00 915,710.60 951,421.20 4,572,000.00 Dec1,2035 4,572,000.00 24,231.60 5,715.00 29,946.60 4,572,000.00 Jun 1,2036 4,572,000.00 891,000.00 24,231.60 5,715.00 920,946.60 950,893.20 3,681,000.00 Dec 1, 2036 3,681,000.00 19,509.30 4,601.25 24,110.55 3,681,000.00 Jun 1, 2037 3,681,000.00 903,000.00 19,509.30 4,601.25 927,110.55 951,221.10 2,778,000.00 Dec 1, 2037 2,778,000.00 14,723.40 3,472.50 18,195.90 2,778,000.00 Jun 1,2038 2,778,000.00 914,000.00 14,723.40 3,472.50 932,195.90 950,391.80 1,864,000.00 Dec 1, 2038 1,864,000.00 9,879.20 2,330.00 12,209.20 1,864,000.00 Jun 1,2039 1,864,000.00 926,000.00 9,879.20 2,330.00 938,209.20 950,418.40 938,000.00 Dec 1, 2039 938,000.00 4,971.40 1,172.50 6,143.90 938,000.00 Jun 1,2040 938,000.00 938,000.00 4,971.40 1,172.50 944,143.90 950,287.80 0.00 As of 6/24/2025 INVESTING IN IOWA'S WATER www.iowasrf.com Page 610 of 678 Dubuque / 430411.21 ► Under Internal Revenue Code section 149(e) (Rev. October 2021) ► See separate Instructions. OMB No. 1545-0347 Department of the Treasury Caution: If the Issue price Is under $f 00,000, use Form 8038-GC, IntPrnPl RPVP,IIIP SPW CP ► Go to www.1m.gov/F80380 for Instructions and the latest information. If Amended Return 1 Issuer's name 2 Issuer's employer Identl8catioe number (EIN) City of Dubuque, Iowa 42.6004596 3a Name of person (other than Issuer) with whom the IRS may communicate about this return (see Instructions) 3b Telephone number of other person shown on 3a 4 Number and street (or P.O. box If mail Is not delivered to street address) Room/suite 5 Report number (For IRS Use Only) 50 W. 13th Street 13 6 City, town, or past office, state, and ZIP code 7 Date of issue Dubuque, Iowa 52001 July 25, 2025 8 Name of Issue 9 CUSIP number Stormwater Management Utility Revenue Capital Loan Note No. R•1 Series 2019 NONE 10a Name and title of officer or other employee of the Issuer whom the IRS may call for more Information 10b Telephone number of officer or other employee shown on 10a Jenny Larson, Chief Financial Officer 563589-4100 IM Type of Issue (Enter the issue price.) See the Instructions and attach schedule. 11 -Education . . . . . . . . . .. . . . . . . . . . . . . . . . . . I , 12 Health and hospital . . ... . . . . . . . . . . . . .. . . . . . . 12 13 Transportation . . . . . . .. . . . . . . . . . . . . . . . . . 13 14 Public safety . . . . . . . . . . . . . . . . . . . . . . . . .. . . 14 15 Environment (including sewage bonds) . . . . . . . . . . . . . . . . . . 15 16 Housing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Utilities . . . . . . . . . . . . . . .. . . . . . . . . . . "17 18 Other. Describe ► refunding 18 12 873 000 19a If bonds are TANS or RANs, check only box 19a . . . . . . . . . . . . ► ❑Mlltll b If bonds are BANS, check only box 19b . . . . . . . . . . . . . . . ► ❑ ` 20 Ifbonds are in the form of a lease or installment sale, check box► ❑ (a) Final maturity date 1b) Issue price(0) Stated redemption pflde at maturity (d) Weighted I average maturity (a) Yield 21 , 06/01/2040 $ 12,873,000 It 12,873,0001 8.093 years 1 1.0600 °/n Uses of Proceeds of Bond Issue (including underwriters' discount) 22 Proceeds used for accrued interest . . . . . . . . . . . . . . . . . . . . . 23 Issue price of entire Issue (enter amount from line 21, column (b)) . . . . . . . 24 Proceeds used for bond issuance costs (Including underwriters' discount) 24 25 Proceeds used for credit enhancement . . . . . . . . . . 25 26 Proceeds allocated to reasonably required reserve or replacement fund 27 Proceeds used to refund prior tax-exempt bonds. Complete Part V . 27 12,873,000 28 Proceeds used to refund prior taxable bonds. Complete Part V 28 29 Total (add lines 24 through 28) . . . . . . . . . . . . . . . . . . . . . . . 30 Nonrefunding proceeds of the issue (subtract line 29 from line 23 and enter amount here) 22 23 12,873,000 12,873,000 av! , 29 30 0 irF.lM oescriptfon of ltetunaea Isonas. complete tnis part only Tor refunuing uonus. 31 Enter the remaining weighted average maturity of the tax-exempt bonds to be refunded . . . ► 8.093 years 32 Enter the remaining weighted average maturity of the taxable bonds to be refunded . . . . ► years 33 Enter the last date on which the refunded tax-exempt bonds will be called (MM/DDNYYY) ► 07/25/2025 34 Enter the dates) the refunded bonds were Issued ► (MM/DDNYYY) 04/12/2019 For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 037738 Form 6038-G (Rev. 10-2021) Form 8038-G (Rev. 10-2021) Page 2 Miscellaneous 35 Enter the amount of the state volume cap allocated to the issue under section 141(b)(5) 35 36a Enter the amount of gross proceeds invested or to be invested in a guaranteed investment contract (GIC). See instructions . . . . . . . . . . . . . . . . . . . . . . . • . 36a b Enter the final maturity date of the GIC ► (MM/DD/YYYY) c Enter the name of the GIC provider ► 37 Pooled financings: Enter the amount of the proceeds of this issue that are to be used to make loans to other governmental units . . . . . . . . . . . . . . • • • • . . • 37 38a If this issue is a loan made from the proceeds of another tax-exempt issue, check box ► ❑✓ and enter the following information: b Enter the date of the master pool bond ► (MM/DD/YYYY) c Enter the EIN of the issuer of the master pool bond Po- d Enter the name of the issuer of the master pool bond ► See attached Schedule 1 39 If the issuer has designated the issue under section 265(b)(3)(B)(i)(III) (small issuer exception), check box . . . . ► ❑ 40 If the issuer has elected to pay a penalty in lieu of arbitrage rebate, check box . . . . . . . . . . . . . ► ❑ 41a If the issuer has identified a hedge, check here ► ❑ and enter the following information: b Name of hedge provider ► c Type of hedge ► d Term of hedge ► 42 If the issuer has superintegrated the hedge, check box . . . . . . . . . . . . . . . . . . ► ❑ 43 If the issuer has established written procedures to ensure that all nonqualified bonds of this issue are remediated according to the requirements under the Code and Regulations (see instructions), check box . . . . . . . . ► ❑✓ 44 If the issuer has established written procedures to monitor the requirements of section 148, check box . . . . . ► ❑✓ 45a If some portion of the proceeds was used to reimburse expenditures, check here ► ❑ and enter the amount of reimbursement . . . . . . . . . . . . . . ► b Enter the date the official intent was adopted to. (MM/DD/YYYY) Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge Signature and belief, they are true, correct, and complete. I further declare that I consent to the IRS's disclosure of the issuer's return information, as necessary to g process this return, to the person that I have authorized above. and Consent % _� ' JennyLarson CFO ' Sig'ature of Issuer's authorized representative Date Type or print name and title Paid Print/type preparer's name Pre re r s sig a Date Check El if PTIN David Drake Grossklaus ,,/(Z— 7-� -,t self-employed P01346244 Preparer Firm's name ►Dorse & Whitne LL Firm's EIN ► 41-0223337 Use Only Firm'saddress►801 Grand Avenue, Suite 4100, Des Moines, Iowa 50309 Phone no. 515-283-1000 Form 8038-G (Rev. 10-2021) SCHEDULEI TO 8038-G City of Dubuque, Iowa Stormwater Management Utility Revenue Capital Loan Note No. R-1, Series 2019 ("Series 2019 Note") EIN: 42-6004596 PART VI, Line 38d The Iowa Finance Authority (the "Authority") is the bondholder with respect to the Series 2019 Note. The Authority has agreed to reduce the interest rate on the loan, and the Issuer has amended the Series 2019 Note to reflect the lower interest rate. The modification of the Series 2019 Note resulted in a "reissuance" or current refunding of the Series 2019 Note. The Issuer has not received any new loan proceeds as a result of the current refunding. The loan to the Issuer by the Authority was made from the proceeds of another tax-exempt issue of the Authority. The Authority may determine in the future to issue tax-exempt bonds that are master pool obligations and reimburse itself for the loan of the proceeds of the above referenced bonds. To the extent that the Authority issues such master pool obligations and reimburses itself from the proceeds of such master pool obligations for the loan of the proceeds of the above referenced bonds, such reimbursement will be made on the date of issue of such master pool obligations. The EIN of the Iowa Finance Authority is 52-1699886.