2014 economic development for a growing economy … · 2014 economic development for a growing...

50
2014 Economic Development for a Growing Economy (EDGE) Tax Credit Program Annual Report

Upload: trinhdat

Post on 27-May-2018

213 views

Category:

Documents


0 download

TRANSCRIPT

2014

Economic Development for a Growing

Economy (EDGE) Tax Credit Program

Annual Report

Contents

Director’s Letter .......................................................................................... 1

EDGE Tax Credit Program Introduction ..................................................... 2

EDGE Eligibility Requirements ................................................................... 3

Table of Competitors’ Tax Credit Programs ............................................... 4

EDGE Tax Credit Program Summary ........................................................ 6

Summary of Projects approved during Calendar Year 2014 ...................... 7

Description of Projects approved during Calendar Year 2014 ................. 11

Update on Projects Prior to 2014 ............................................................. 25

1

2

ECONOMIC DEVELOPMENT FOR A GROWING ECONOMY (EDGE) TAX CREDIT PROGRAM CALENDAR YEAR 2014 REPORT The EDGE Tax Credit Program is a targeted tax incentive program that provides tax credits for businesses that create new full-time jobs, retain existing full-time jobs and make capital investments in Illinois. The EDGE Tax Credit Program is designed to help areas of Illinois that are in direct competition with other states for jobs and development. The following report identifies the guidelines and accomplishments of the EDGE Tax Credit Program.

3

EDGE ELIGIBILITY REQUIREMENTS The Illinois Economic Development for a Growing Economy (EDGE) Tax Credit Program is intended to help Illinois compete with other states for the location of job creation or retention projects. The Illinois EDGE Tax Credit Program is operated by the Illinois Department of Commerce and Economic Opportunity. Based on a review of a written application submitted by an interested firm, the Department is authorized to designate qualified businesses as “eligible”. Eligible businesses may claim a nonrefundable and non-transferable tax credit against its state income taxes. (The amount of the tax credit is calculated based on the income taxes paid by new employees and the retained employees.) The designation is contingent upon the business undertaking a development project that:

• Involves at least $5 million investment in capital improvements placed in service in Illinois and employs at least 25 New Full-Time Employees within the state as a direct result of the project; or

• Involves at least a $2.5 million investment in capital improvements placed in service in Illinois

and employs at least 50 New Full-Time Employees as a direct result of the project; or

• Involves an investment in a sufficient amount to employ at least 25 New Full-Time Employees, provided the project is located within or serves a distressed area or hires low-income workers; or

• Involves an investment at a level specified by the Department in capital improvements to be

placed in service; employs New Full-Time Employees within the state at a level specified by the Department; and provides substantial economic benefit to the state, as determined by the Department. The Director may approve projects that do not meet the minimum job creation and investment thresholds for an applicant meeting all other requirements in the Act, providing that one or more of the following conditions are met: A) The applicant’s business is located in a distressed community with an unemployment rate

which is higher than the state’s average; or B) The applicant’s business is located in an area with limited economic development

prospects as evidenced by prior and current development activities; or C) Approval would support a business with potential to generate additional growth in the area

and create jobs as a result of spin-off businesses; or D) Approval would avert the loss of one of the area’s major sources of employment.

• Involves a Company with 100 or fewer Full-Time Employees whose investment will be at least

$1,000,000 in capital improvements which will be placed in service at a designated site in Illinois and employ at least 5 New Full-Time Employees at a designated site as a direct result of the project.

4

COMPETITORS’ TAX CREDIT PROGRAMS Illinois’ primary competitors for business locations and expansions are the bordering states of Kentucky, Indiana, Iowa, Missouri and Wisconsin. These states have similarly adopted tax credits as incentives for businesses locating or expanding operations. However, other no-border states have become increasingly aggressive in seeking to relocate business form Illinois as well. The table below shows the similarities of the programs and highlights the advantage of the Illinois EDGE Tax Credit Program. The table illustrates that the EDGE Tax Credit Program is somewhat competitive with those of bordering states Other competing states in which Illinois was chosen as the final project site include the following: Arizona, Arkansas, Colorado, Connecticut, Florida, Kansas, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Nebraska, Nevada, New Jersey, New York, North Carolina, North Dakota, Oklahoma, Pennsylvania, South Carolina, Tennessee, Texas, Virginia, and West Virginia.

Selected State EDGE-like Comparison State Structure Requirements Retention Transferable “But-for”

Indiana (EDGE)

Credit based on percentage of expected increased tax withholdings generated by new jobs created

No minimum for jobs created; duration of credit may not exceed 10 years. Business must remain established in IN for at least 2 years after receiving final tax credit

Provision for retention includes stiffer guidelines

Yes N/A

Iowa (High Quality Jobs Program)

Provides tax credits and/or direct financial assistance which includes loans, tax exemptions and/or refunds

In order to qualify to participate, eligible businesses must meet certain wage threshold requirements; The amount of the potential tax incentives varies by amount of investment in relation to the number of jobs created/retained

Retained jobs can qualify the business for the incentives, though wage thresholds apply

Yes N/A

Kentucky (Business Investment Program)

Provides corporate income tax credits and wage assessments (subsidies drawn from employee wages)

Create a minimum of 10 new full-time jobs for Kentucky residents. Maintain an annual average of at least 10 new, full-time jobs for Kentucky residents

No provision for job retention

No No

5

Missouri (Missouri Works Program)

Benefits are either the retention of State withholding tax and/or State tax credits

Minimum of 2 new jobs or retention of 50; these are paired with minimum new capital investment requirements and wage thresholds

Retention requirements differ slightly from creation requirements

Yes Yes

Ohio (JobOhio Economic Dev. Program)

Reimbursement based grants for business expansion/job creation

Requires the creation of new jobs during a 3 year period; limited specifics provided

May consider providing grant assistance for job retention

No; grants are provided as opposed to tax credits

No; grants are provided as opposed to tax credits

Wisconsin (Economic Dev. Tax Credits)

Transferable tax credit against Wisconsin tax liability

Limited specifics provided; credits are based on number of jobs created/retained, capital investment placed, wage range and training costs

Yes, credits are provided for job retention activities

No Yes, tax credits can be transferred

California (California Competes Tax Credit)

Credit against corporate income tax liability

Credit amount based on many factors including: number of jobs created & retained, capital investment, compensation of the jobs, etc.

Yes, credits are provided for job retention activities

No No

Georgia (EDGE)

Grant & loans for business expansion and job creation & retention activities

Assisted businesses will be held accountable for agreed upon capital investment and number of created or retained jobs.

Yes, retention of jobs is eligible for grant consideration

No; grants & loans are provided as opposed to tax credits

No; grants & loans are provided as opposed to tax credits

New York (Excelsior Jobs program)

Four fully refundable tax credits against various New York taxes

Job requirements differ depending on the industry. Anywhere from 10 new jobs for a tech company to 300 new jobs and $6 million capital investment for a larger firm.

Yes. Limited specifics provided, but job retention is an eligible activity.

Yes No

6

EDGE TAX CREDIT PROGRAM SUMMARY DCEO has received 1,018 EDGE Tax Credit applications from December 22, 1999, through December 31, 2014. An overview of these 1,018 applications is as follows: 780 EDGE applications approved 229 EDGE applications withdrawn 2 EDGE applications pending approval 736 Signed EDGE Agreements 1,410 Tax Certificates issued 209 Number of different companies who received Tax Certificates $1.119 B Total amount of tax credits issued 34,465 Number of Jobs Created reported as of 6/15/15 * 41,996 Number of Jobs Retained reported as of 6/15/15* *The numbers represent the cumulative Jobs Created and Jobs Retained numbers reported by companies with active EDGE Agreements and do not include any Jobs Created or Jobs Retained by companies whose EDGE Agreements have expired or been terminated. The following is a summary of tax credit certificates issued since 2001 and the amount of credits actually claimed by the recipients. Fiscal Year Amount of EDGE Credit

Used to Offset Corporate Income Tax Liability Per the Comptroller's Tax Expenditures Report

Amount of EDGE Credit Used to Offset Individual Income Tax Liability Per the Comptroller's Tax Expenditures Report

Value of EDGE Tax Credits Certificates Issued by DCEO

2001 $0 $0 $6,510,316 2002 $190,000 ** $11,929,375 2003 $3,330,000 ** $22,898,697 2004 $5,200,000 ** $29,293,557 2005 $9,082,000 ** $35,885,149 2006 $13,614,000 $99,000 $43,050,873 2007 $24,862,000 $4,717,000 $60,825,257 2008 $23,534,000 $4,981,000 $69,145,879 2009 $25,567,000 $3,651,000 $68,090,549 2010 $34,766,000 $691,000 $82,862,058 2011 $36,149,000 $3,082,000 $163,243,486 2012 $31,259,000 $9,207,000 $202,545,923 2013 $45,085,000 $38,943,000 $116,548,826 2014 * * $206,524,531 Total $252,638,000 $65,371,000 $1,119,354,477 * 2014 Tax Expenditure Report Not Yet Available ** Amount of Individual Income Tax Credits Not Reported Separately for EDGE

7

The following is a summary of the projects, which were approved in calendar year 2014 (January 1, 2014 through December 31, 2014). This data is a compilation of the job creation, job retention and Capital Investment requirements detailed on the individual EDGE Tax Credit Approval Letter’s issued to the corresponding companies. Company City Region Jobs

Created Jobs Retained

Projected Private $ Investment

1 Aircraft Propeller Service, LLC

Lake Zurich Northeast 5 0 $1,361,382

2 American Access Casualty Company

Downers Grove

Northeast 25 0 $5,000,000

3 Arthur J. Gallagher & Co

Rolling Meadows

Northeast 500 825 $60,000,000

4 Bob's Discount Furniture

Shore Wood Northeast 88 0 $27,015,180

5 C Cretors and Company

Wood Dale Northeast 16 80 $7,437,140

6 CDC Logistics, LLC Wilmington Northeast 11 52 $15,215,304

7 CDW Corporation Lincolnshire Northeast 150 1,000 $62,598,185

8 CG Greenhouses Rochelle Northwest 20 0 $7,847,000

9 Cobalt Technologies, Inc.

Canton North Central 30 0 $30,000,000

10 Continental Mills, Inc.

Effingham Southeast 25 0 $5,000,000

11 Costco Wholesale Corporation

Morris Northeast 87 0 $97,000,000

12 Crawford Laboratories, Inc.

Chicago Northeast 5 31 $5,000,000

13 Diamond Technical Services, Inc.

Bolingbrook Northeast 52 40 $2,789,033

8

14 Dynamic Manufacturing, Inc.

Hillside & Melrose Park

Northeast 50 200 $7,118,121

15 eBay, Inc. Chicago Northeast 360 140 $19,835,678

16 Eby-Brown Company, LLC

Naperville Northeast 8 224 $11,776,944

17 Eli's Cheesecake Company (The)

Chicago Northeast 25 110 $6,000,000

18 Fay Servicing, LLC Chicagoland Northeast 200 0 $7,933,805

19 Flexton Circuit Assembly (S&M Group Inc.)

Elk Grove Village

Northeast 5 0 $1,023,624

20 Focal Point, LLC Chicago Northeast 50 394 $6,140,790

21 Fuji Food Products, Inc.

South Elgin Northeast 110 0 $2,597,000

22 Huntley Warehouse Distribution, LLC

Huntley Northwest 30 55 $27,053,235

23 Jarco, Inc. /Polar Industries

Salem Southern 25 35 $3,868,000

24 Jessup Manufacturing Company

Lake Bluff & McHenry

Northeast 10 61 $7,320,581

25 Kloeckner Metals Corporation

University Park

Northeast 0 40 $11,407,890

26 Komax Systems Rockford, Inc.

Loves Park Northern Stateline

25 0 $5,140,864

27 Koppers, Inc. Cicero Northeast 25 114 $20,000,000

28 Line Craft, Inc. Lombard Northeast 20 50 $4,160,000

29 Magid Glove & Safety Manufacturing Company, LLC

Romeoville Northeast 25 300 $18,600,000

9

30 Marathon Pharmaceuticals, LLC

Northbrook Northeast 25 0 $6,611,500

31 Medix Staffing Solutions, Inc.

Chicago Northeast 40 0 $2,240,253

32 Menasha Packaging Company, LLC

Chicago & Edwardsville

Northeast 112 230 $10,500,000

33 Midwest Physician Administrative Services (MPAS)

Downers Grove & Lisle

Northeast 181 0 $12,535,624

34 PartyLite Worldwide, LLC

Batavia Northeast 60 0 $3,200,000

35 Phoenix Modular Elevator

Mt. Vernon Northeast 5 8 $1,320,000

36 Pivotal 5, LLC Chicago Northeast 10 15 $1,389,476

37 PMSA Medical Healthcare Technologies, Inc.

Chicago Northeast 25 0 $4,570,567

38 Potash Holding, Inc. Northbrook Northeast 0 125 $1,200,000

39 Power Solutions International, Inc. (PSI)

Chicago & Wooddale

Northeast 125 0 $6,400,000

40 Prescient Edge, LLC Chicago Northeast 60 0 $7,482,545

41 Raise Marketplace, Inc.

Chicago Northeast 100 0 $11,888,223

42 RCM Industries, Inc. Franklin Park & Wheeling

Northeast 25 0 $5,500,000

43 Right Weigh Innovations, Inc.

Olney Southeast 7 0 $1,200,000

44 Robertshaw Controls Company

Itasca Northeast 12 113 $6,580,961

45 Saggezza, Inc. Chicago Northeast 50 30 $2,218,485

10

46 Saia Freight Motor Line, LLC

Grayslake Northeast 55 30 $12,350,000

47 Saws International, Inc.

Machesney Park

Northern Stateline

5 23 $2,380,000

48 Semblex Corporation Elmhurst Northeast 25 161 $10,000,000

49 Sensient Technologies Corp, LLC

Amboy Northwest 50 20 $20,000,000

50 SKF USA, Inc. Naperville Northeast 80 0 $18,613,448

51 Slidematic Precision Components, Inc.

Rockford Northern Stateline

30 120 $4,050,000

52 SMS Assist LLC Chicago Northeast 50 0 $10,508,444

53 Tessenderlo Kerley, Inc.

East Dubuque Northwest 16 0 $19,070,000

54 The Standfast Group, LLC

Carol Stream Northeast 100 75 $40,000,000

55 TreeHouse Foods, Inc.

Oak Brook Northeast 30 0 $5,450,000

56 Vail Systems Inc. Chicago Northeast 30 0 $1,962,895

57 Valence Health, Inc. Chicago Northeast 500 0 $16,818,700

58 Visanow.com, Inc. Chicago Northeast 50 0 $6,107,762

59 W Diamond Group Corporation

Des Plaines Northeast 25 541 $12,376,327

60 Wahl- Clipper Corporation

Sterling Northwest 5 114 $8,456,000

61 Weber-Stephen Products, LLC/

Huntley Northwest 90 425 $5,409,000

11

62 Weichai America Products Corporation

Rolling Meadows

Northeast 32 21 $8,050,000

63 Westfield Distributing North Dakota, Inc. dba Union Iron Works

Decatur Central 25 115 $10,312,784

64 Wise Plastics Technologies, Inc.

West Chicago Northeast 30 38 $6,954,355

65 Wm. Wrigley Jr. Company

Yorkville Northeast 75 0 $50,000,000

DESCRIPTION OF EDGE PROJECTS The following is a description of each project, which was approved in calendar year 2014, which began on January 1, 2014 and ended on December 31, 2014. Aircraft Propeller Service, LLC Aircraft Propeller Service, LLC is at capacity in its three Wheeling, Illinois locations and cannot accommodate additional growth. It has also become increasingly inefficient to maintain operations over three separate buildings. In order to improve its overall efficiencies and provide the necessary space for additional growth, the Company will be leasing a building with approximately 40,000 square feet to consolidate and expand its commercial propeller machinery/repair and headquarter operations in Illinois. The project will include a Capital Investment from the Company in the amount of $1,361,382.00. The investment amount equals 10 years of lease payments in the amount of $1,600,000 discounted at 3% for a Net Present value of $1,361,382.00. The project will result in the creation of 5 new full-time jobs in Lake Zurich, Illinois. American Access Casualty Company Due to American Access Casualty Company’s growing customer base, the Company needs to expand its customer support function. AACC’s current Oakbrook Terrace facility is too small to accommodate the current Illinois based job functions. It has forced some employees to work from home due to lack of adequate space. In order to facilitate the Company expansion, the Company will be moving its headquarters to 2211 Butterfield Road in Downers Grove. The move new facility will provide the Company with ample space to house its current employees on site and add an additional 25 new full time jobs. The project will include a $5,000,000 Capital Investment from the Company. The investment will consist of the purchase of the new Downers Grove facility for $4,000,000 and the remodel / build out of the facility in the amount of $1,000,000. Arthur J. Gallagher & Co. Arthur J. Gallagher & Co. and Subsidiaries/Affiliates is proposing to invest in the purchase and redevelopment of a currently nearly vacant building at 2850 and 2950 W. Golf Road, Rolling Meadows, Illinois, as a corporate headquarters for the Company. The proposed redevelopment requires a full gut and restoration of the building’s interior and exterior and development of a world-class training center. Arthur J. Gallagher & Co. and Subsidiaries/Affiliates will create 150 new full-time jobs within two years and an additional 350 new full-time jobs, for a total of 500 new full-time jobs

12

within five years and make a Capital Investment of $60,000,000. The Company’s Capital Investment will consist of the purchase and build-out of the new facility ($49,000,000) and the purchase of furniture and fixtures ($11,000,000). Bob's Discount Furniture Bob's Discount Furniture is expanding its operations into the Midwest market. As part of its planned growth, the Company will be establishing a distribution center at 21215 SW Frontage Road in Shorewood, Illinois. The project will include a Capital Investment of $27,015,180. The investment will consist of the purchase of equipment in the amount of $2,247,000, lease hold improvements in the amount of $5,490,000 and 10 years of lease payments totaling $23,034,682 discounted at 3% for a Net Present Value of $19,278,180. The project will result in the creation of 88 new full-time jobs in Shorewood, Illinois. C Cretors and Company C. Cretors and Company has experienced a 40% increase in sales growth. The Company wants to expand and modernize its facilities in order to continue the recent growth. Its existing facility no longer provides the space and technology capabilities needed for the Company to continue its growth. The Company was looking for new locations and considered sites in DuPage County and Indiana. The Company is expanding in Wood Dale, Illinois. The expansion will include the creation of 16 new full-time jobs, the retention of 80 existing full-time jobs and a Capital Investment of $7,437,140. The Capital Investment consists of the $5,400,000 purchase of Commercial Real Estate, $1,387,815 in building improvements, $530,325 in relocation costs and site development, and $119,000 in signage and equipment costs. CDC Logistics, LLC CDC Logistics, LLC (CDC) is expanding its business in order to meet market demands. In order to meet increased demands, the Company will be relocating its headquarters, warehousing and storage operations. The expansion will provide additional space to improve supply chain solutions, re-distribution, warehousing/storage, cold storage and improved logistics and transportation services. The Company will be leasing a larger facility in the Ridge Port Logistics Center in Wilmington, IL. The project will include a Capital Investment of $15,215,304. The investment will consist of $1,720,000 for the purchase of racking and fixtures, $330,000 for the purchase of machinery and equipment, $370,000 for the purchase of IT equipment and 10 years of lease payments totaling $15,000,000 discounted at 3% for a Net Present Value of $12,795,304. The project will create 11 new full-time jobs and retain 52 existing full-time employees. The 52 employees will be transferred from the Company’s existing facilities in Lemont to the Wilmington facility. CDW Corporation CDW has three separate locations in the Northern Suburbs; the leases for two of the locations in Vernon Hills are expiring in early 2016. CDW management is planning to improve collaboration and communication between staff and increase productivity and reduce time spent traveling between locations by consolidating them into one location at 100 Tri State International, Lincolnshire, IL. The Company will be making a Capital Investment of $62,598,185. The investment will consist of the purchase of furniture and equipment in the amount of $8,882,000, the purchase of IT equipment and security upgrades in the amount of $7,101,000, lease hold improvements in the amount of $14,631,000 and 10 years of lease payments totaling $37,624,000 discounted at 3 % for a net present value of $31,984,185. The project will result in the creation of 75 new full-time jobs by November 19, 2016 with an additional 75 new full-time jobs created by September 15, 2019. The project will also result in the retention of 1000 existing full-time jobs.

13

CG Greenhouses, LLC CG Greenhouses, LLC will build and operate a 7.5 acre hydroponic greenhouse on a 20 acre site in Rochelle, Illinois for the purpose of producing premium fresh market tomatoes. The project will include a $7,865,630 Capital Investment. The investment will consist of $479,000 for the purchase of the land, and $7,368,000 for the construction of the greenhouse and purchase of necessary equipment. The project will result in the creation of 20 new full-time jobs in Rochelle, Illinois. This is a start-up Company that is affiliated with Carbon Green LLC. Cobalt Technologies, Inc. Project will be a renewable energy plant that produces drop-in, bio-based, renewable chemicals at a significantly lower cost than petroleum-derived chemicals. The site of the project will be located at 23029 East County Highway 6, Canton, IL 61520. There is an existing facility at the site that Cobalt will purchase and remodel/upgrade to fit its needs. Cobalt anticipates creating 30 new full-time jobs and investing $30 million in the first two years with the potential to have 50 total new full-time jobs and $43 Million investment over 5-10 years. Continental Mills, Inc. Continental Mills, Inc. is purchasing an Effingham, Illinois manufacturing facility currently owned and operated by Harlan Bakeries, LLC. The Project will result in a capital investment of approximately $5,000,000 and the creation of 25 new full-time jobs over the next two years. The Capital Investment will include the purchase of manufacturing equipment, IT equipment and process upgrades. Continental Mills has a site in Hopkinsville, KY which could have easily accommodated the expansion. Costco Wholesale Corporation Costco Wholesale Corporation (Costco) is developing a new meat processing facility to distribute products throughout the Midwest, Northeast, Southeast and other regions. It is anticipated that the new facility will include approximately $97,000,000 in capital improvements and 87 new full-time employees. Costco explored alternative locations for its new meat processing facility. The Company has operations throughout the United States and could have reasonably and efficiently located the facility outside of Illinois. The EDGE credit will help the Company justify locating the meat facility in Morris, IL rather than in Michigan or other surrounding Midwestern states. Crawford Laboratories, Inc. Crawford Laboratories, Inc. will be expanding its operations by moving from its two, existing separate locations in Chicago to a much larger single facility in Chicago. The move will allow the Company to consolidate all its services and business components in one single location. The Company will purchase an 88,000 square foot facility at 1120 W Exchange in Chicago. The project includes a Capital Investment of $5,000,000. The investment will consist of the purchase of a building in the amount of $2,850,000, the renovation of office space in the amount of $150,000, the purchase of new machinery in the amount of $950,000, the renovation of factory space in the amount of $850,000, and $200,000 in moving and installation costs. The project will create 5 new full-time jobs and retain 31 existing full-time jobs. Diamond Technical Services, Inc. In order to become more efficient and help grow its overall business within the Midwest region, the Company will be consolidating its 2 separate Illinois offices located in Coal City and Lisle, Illinois into one site located at 4 Territorial Drive in Bolingbrook, Illinois. The project will include a Capital

14

Investment from the Company of $2,789,033. The investment will consist of $810,000 in equipment and lease hold improvements and at least 10 years of lease payments totaling $2,900,000 discounted at 3% for Net Present Value of $1,979,033. Dynamic Manufacturing, Inc. Dynamic Manufacturing currently occupies three facilities: 4300 W Madison & 4201 W Raymond in Hillside, Illinois and 4501 W North Ave, Melrose Park, Illinois. These three sites are currently at production capacity and are unable to adequately service new manufacturing contracts. In order to facilitate new business, the Company will be increasing its amount of leased space at its 4201 Raymond facility and purchasing additional machining equipment for each facility. The expansion project will include a $7,118,121 Capital Investment from the Company. The Capital Investment will include the purchase of $2,000,000 worth of new equipment for the three facilities and 10 years of lease payments totaling $6,000,000 discounted at 3% for a Net Present Value of $5,118,121. The project will create 50 jobs full-time jobs and retain 200 existing full-time jobs at the Hillside and Melrose Park Locations. eBay, Inc. In December, 2013, eBay, Inc. (eBay) acquired Braintree, Inc. (Braintree) and subsidiaries. Braintree is a global platform for online mobile first startups such as OpenTable, HotelTonight and Uber. At the time of the acquisition, Braintree was primarily located in offices in California, Illinois and New York. The existing Illinois office is located at 111 N Canal Street, Chicago, Illinois. eBay is looking for a new location to house the existing Braintree employees and provide room for potential growth. The project includes the creation of 360 new full-time jobs and a Capital Investment of $19,835,678. The investment will consist of $7,089,094 in Equipment and Leasehold improvement and 10 years of lease payments totaling $15,127,200 discounted at 3% for a Net Present Value of $12,746,584. eBay and Subsidiaries will create 216 new full-time jobs by March 18, 2016 and an additional 144 new full-time jobs by March 18, 2017. Eby- Brown Company, LLC Eby-Brown Company, LLC is presently headquartered in Naperville, Illinois, where 224 full-time employees occupy highly inefficient space in two buildings that are several miles apart and poorly configured. The leases for this space will terminate in mid-2014. The Company wanted to achieve a more efficient use of space, reduce costs and potentially enhance the stature of the headquarters (and thus help improve recruitment). The Company considered the potential costs and savings that might accrue as a result of the in-state and out-of-state relocation of the headquarters from its existing space in Naperville. The project includes the creation of 8 new full-time jobs and the retention of 224 existing full-time jobs in Naperville, Illinois and a Capital Investment of at least $11,700,000 over the next two years. The Total projects costs consist of $4,870,000 in leasehold improvements and FF&E above landlord allowance and 10 years of lease payments totaling $8,100,000 million discounted at 3% for a Net Present Value of $6,906,994 The Company had identified the Greater Indianapolis Area and the Greater Nashville Metro Area as alternative locations. Eli's Cheesecake Company (The) The Eli’s Cheesecake Company needs to expand its facilities due to a growing customer base and increased unit volume that is causing it to reach production capacity. The company will add second, 70 foot tunnel oven which will double the Company’s baking capacity. The second oven also requires increasing the support operations that surround the baking process such as depositing, decorating, cutting, freezing and packaging. Its two options were to expand its existing facility, or to open a second facility. There were complications to a construction project at an operating food production

15

plant due to food safety issues. The out of state option was less expensive and would have eliminated those concerns. The new Chicago facility will have a state of the art oven and will take on the bulk of both the existing production and the anticipated future productions, thus the risk to the existing Chicago workforce. The project will create 25 new full-time jobs and retain 110 current full time jobs. The Company will be making a Capital Investment of $6,000,000 which consists of $5,000,000 in building expansion construction costs and $1,000,000 in machinery and equipment purchases. Fay Servicing, LLC. Fay Servicing needs a multi-site footprint in order to access the optimal workforce and create a flexible footprint that allows employees to work in varying office locations. The Company will create 200 full-time jobs (approximately 120 at 440 S. LaSalle Street, Chicago, Illinois, 50 at 939 W. North Avenue, Chicago, Illinois and 30 at 1801 S. Meyers Road, Oakbrook Terrace, Illinois) above the Company’s current baseline of 209 full-time jobs (154 at 939 W. North Avenue, Chicago, Illinois and 55 at 1801 S. Meyers Road, Oakbrook Terrace, Illinois). Fay Servicing, LLC will make a Capital Investment of $7,933,805. Flextron (S&M Group) Due to increased demand for its products and services, the Company is seeking to expand its manufacturing space and create additional manufacturing positions in Elk Grove Village, Illinois. Flextron will continue to operate at 2503 PanAm Blvd., Elk Grove and will also be expanding its manufacturing and warehousing capabilities by leasing additional warehouse space at 775 Touhy Ave., Elk Grove Village, Illinois. The Company will be making a $1,023,624.00 Capital Investment. The investment will consist of 10 years of lease payments totaling $1,200,000.00 discounted at 3 % for a Net Present Value of $1,023,624.00. The Project will result in the creation of 5 new full–time jobs in Elk Grove Village, Illinois. Focal Point, LLC The Company’s current location is not an ideal candidate to accommodate the continued growth without expanding the facility. The company also considered relocating to an alternative site. In order to facilitate growth, Focal Point, LLC decided to expand its current facilities at 4201 & 4141 S Pulaski in Chicago, Illinois. The expansion will include a $6,140,790 Capital Investment. The Capital Investment will include the purchase of machinery and equipment in the amount of $1,598,790, Software upgrades in the amount of $2,267,000, the acquisition of additional building space in the amount of $1,600,000 and the renovation of the additional building space in the amount of $575,000 and the rehabilitation of existing railway in the amount of $100,000. The project will create 50 new full-time jobs and retain 394 existing full-time jobs in Chicago, Illinois. Fuji Food Products, Inc. Fuji is expanding its business in the Midwest region of the United States. The Company is planning to increase its business in the supermarket, club, convenience, natural, mass market and food service channels. Illinois is central to most of the Fuji’s’ existing customers and is considered an idea location to expand into. The Company will be leasing a 40,000 SF. facility located at 740 N. Schneider in South Elgin, IL to act as its Midwest distribution location. The Company’s expansion will include a Capital Investment of $2,597,000. The investment will consist of $100,000 in tenant improvements, $450,000 in equipment, fixtures and vehicles, and 10 years of lease payments totaling $2,400,000 discounted at 3% for a net present value of $2,047,000. The project will result in the creation of 110 jobs in South Elgin, Illinois.

16

Huntley Warehouse and Distribution LLC Weber-Stephen Products LLC (“Weber”) intends to construct a 757,000 square foot warehouse in Huntley, Illinois which will function as a Global Distribution Center for Weber’s products. Weber intends to utilize its sister Company Huntley Warehouse and Distribution LLC (HWD) as the operating entity for the distribution Center. HWD will provide picking, packing, shipping and related services at the distribution center. The facility will ultimately service Weber’s customer base in North America and globally. The project will result in the creation of 30 new full-time jobs and the retention of 55 existing full-time jobs. The project will also include a Capital Investment from HWD which consists of a 10 year lease on the building being constructed by Weber with payments totaling $31,779,777 discounted at 3% for a Net Present Value of $27,053,235. Jarco, Inc. / Polar Industries In 2010, Jarco was acquired by Polar Service Centers which is a subsidiary of Polar Corporation. Subsequently, the market has experienced a significant increase and Jarco has had limited success in capturing an additional market share, but has been severely constrained in capturing substantially more market share due to physical restrictions at its current location. An additional hardship at the Salem location is that the Company maintains operations in four separate locations. The division of operations has created a significant logistical challenge. In order to resolve the logistical problems, the Company has decided to consolidate its Salem, Illinois locations and expand by building a new 50,000 square foot facility in the Salem Industrial Park instead of moving its operations to Springfield, MO. The expansion will create 8 new full-time jobs in the first year, 17 additional full-time jobs within 3 years and retain 35 existing full time jobs. The Company will make a Capital Investment of $3,868,000 which consists of a $168,000 purchase of a 24-acre build site, a $3,200,000 building construction cost, and $500,000 in FF&E. Jessup Manufacturing Company Jessup Manufacturing is planning a plant expansion to incorporate new machinery and increased production capacity while increasing operational efficiencies and continued investment in its employees. The expansion will include both its McHenry and Lake Bluff, Illinois facilities. The Company will be making a $7,320,581 Capital Investment. The investment will include the purchase of equipment in the amount of $2,637,500 and 10 years of lease payments totaling $5,490,000 discounted at 3% for a Net Present Value of $4,683,081. The project will result in the creation of 10 full-time jobs and the retention of 61 existing full-time jobs in Illinois. Kloeckner Metals Corporation Kloeckner Metals Corporation’s (KMC) current location at 13535 S. Torrence in Chicago, Illinois has become outdated and can no longer support efficient operations. Expansion at the site is not feasible due to site physical constraints. KMC has identified two suitable locations to establish a new state-of- the-art manufacturing facility. One location was in Hammond, IN and the other is located at 2101 Dralle Road, University Park, IL. The project will include the building of a new facility to KCM’s specifications by a developer and then the subsequent lease of the building by KCM. KCM will be making a Capital Investment of $11,407,890 which consists of $1,000,000 in machinery and equipment purchases and 10 years of lease payments totaling $11,102,000 discounted at 3% for a net present value of $10,407,890. The project will result in the retention of 40 existing full-time jobs. Komax Systems Rockford, Inc. Komax Systems Rockford, Inc. is entering a rapid growth mode. Their current location in Rockford, IL is too small to accommodate both existing and projected sales volumes. The company is planning to expand its current footprint by relocating its operations to the Spring Creek Industrial Park located in

17

Loves Park, Illinois. The company will be making a Capital Investment of $5,140,864. The investment includes construction costs of $1,700,000 related to a new 55,000 square foot manufacturing facility in Loves Park, $810,000 in equipment moving costs and 10 years of lease payments totaling $3,099,095.00 discounted at 3% for a Net Present Value of $2,630,864. The project will result in the creation of 25 new full-time jobs in Loves Park, Illinois. Koppers, Inc. Koppers, Inc. maintains manufacturing plants in Cicero (Stickney Township), Illinois; Clairton, Pennsylvania; and Follansbee, West Virginia. Due to excess capacity in Koppers Carbon Materials and Chemicals business unit, Koppers, Inc. will be consolidating its Follansbee, West Virginia manufacturing facility with its manufacturing facility in Cicero, IL. This project will involve a Capital Investment in the amount of $20,000,000. The investment will consist of $18,500,000 for the purchase of equipment and machinery and $1,500,000 in renovations to the Cicero facility. The project will result in the creation of 25 new full-time jobs and the retention of 114 full-time jobs in Illinois. EDGE tax credits are necessary to help offset the cost differential and ensure the project takes place in Illinois. Line Craft, Inc. Line Craft, Inc. is currently leasing the plant location at 10 W. North Avenue, Lombard, Illinois. Line Craft, Inc. will purchase the same land and building as well as create 20 full-time jobs, retain 50 full-time jobs and make a Capital Investment of $4,160,000. The Company’s Capital Investment will consist of the purchase of the land and building ($3,500,000) and the rebuild and upgrade of equipment ($660,000). United Stars (parent Company) owns a manufacturing facility in Wisconsin which is currently vacant and would have been suitable for Line Craft, Inc.’s operations. Magid Glove & Safety Manufacturing Company, LLC. Magid Glove & Safety Manufacturing Company, LLC.’s (Magid) current locations in Chicago, Illinois is full and landlocked. The Company is growing and needs more warehouse space, office space, manufacturing space and parking. In light of the anticipated growth, Magid evaluated where to relocate and identified a site in Romeoville that is larger than its current facilities and will provide the needed space to handle future growth. Magid has also identified a site in Pleasant Prairie, Wisconsin that it was considering that could accommodate its future growth. Magid Glove & Safety Manufacturing Company, L.L.C. will create 25 full-time jobs, retain 300 full-time jobs and make a Capital Investment of $18,600,000. The Company’s Capital Investment will consist of the purchase of a building ($12,600,000), building improvements ($3,000,000) and warehouse automation ($3,000,000). Marathon Pharmaceuticals, LLC Marathon is located in Northbrook IL and the Company evaluated location alternatives for its planned expansion. The Company considered either expanding its Northbrook, Illinois facility or opening a new facility in Pleasant Prairie, Wisconsin. The Northbrook expansion will result in the creation of 25 full time jobs. The Company will make a Capital Investment of $6,611,500 which will consist of the purchase of equipment ($180,000) lease hold improvements ($308,650) and lease payments over 10 years totaling $7,186,260, discounted at 3% for a Net Present Value of $6,122,850 Medix Staffing Solutions, Inc. Medix Staffing Solutions outgrew its current location and were looking for an opportunity to grow in a new market in either Tennessee or Illinois. The Company is expanding by opening a new satellite facility at 222 S Riverside in Chicago, Illinois. The Company will be making a Capital Investment of

18

$2,240,253 which consists of 10 years of lease payments totaling $2,661,100 discounted at 3% for a Net Present Value of $2,240,253. The project will result in the creation of 40 new full-time jobs in Chicago. Menasha Packaging Company, LLC Menasha Packaging Company, LLC’s Chicago manufacturing facility on Palmer Street is older and landlocked and without significant capital spending, the facility will become obsolete. The Company will complete a modernization of the facility. Menasha Packaging Company, LLC will create 8 full-time jobs, retain 210 full-time jobs and make a Capital Investment of $5,000,000 at its current facility in Chicago, Illinois. The Company’s Capital Investment will consist of building improvements ($350,000), manufacturing equipment ($650,000) and a large format die cutter ($4,000,000). Menasha Packaging Company, LLC will also be creating 104 full-time jobs, retaining 20 full-time jobs and making a Capital Investment of $5,500,000 at two facilities in Edwardsville, Illinois. The Company’s Capital Investment will consist of the purchase of equipment ($4,000,000) and forklifts ($1,500,000). The Chicago, Illinois facility is a manufacturing facility while the Edwardsville, Illinois facilities will be distribution facilities. Overall, Menasha Packaging Company, LLC will create 112 full-time jobs, retain 230 full-time jobs and make a Capital Investment of $10,500,000. Midwest Physician Administrative Services (MPAS) Midwest Physician Administrative Services is expanding its services in the Midwest Region by opening a new service facility. The Company conducted a strategic process including market studies and collaborating with its employees to identify locations that would best fit its expansion goals. The Company identified two possible scenarios. The first option was to open a site in Indianapolis, IN. The second option was to remain in Illinois and expand its current Lisle office and to open a new office in Downers Grove, Illinois. The Illinois option will result in the creation of 181 full-time jobs in Illinois, 89 in Downers Grove and 92 in Lisle. The Company will be investing $12,535,624 in combined leases for the 2 locations. The lease for the Downers Grove property totals $7,434,671 over ten years and is discounted at 3% for a Net Present Value of $6,255,314. The lease for the Lisle property totals $7,432,687 over ten years and is discounted at 3% for a Net Present Value of $6,280,310. PartyLite Worldwide, LLC PartyLite maintains manufacturing facilities in Batavia, Illinois and Barrow-in-Furness, England. In order to reduce operating costs, the Company will consolidate all of its manufacturing in Batavia. The project will include a Capital Investment in the amount of $3,200,000 to purchase equipment and upgrade the IT systems and facility. The project will create 60 full-time jobs in Batavia. Phoenix Modular Elevator Phoenix Modular Elevator has outgrown its current 20,000 square foot leased facility. The current lease holder is unwilling to undertake any major improvements in the facility. In order to keep up with recent increased demand for its products, the Company has planned a 2015 Capital Investment of at least $1,320,000 will be placed in service at the new 100-acre industrial park in Mt. Vernon, Illinois. The project will include the of the purchase of 17 acres for $85,000, construction costs in the amount of $1,000,000 and the installation of an overhead crane and equipment in the amount of $235,000. The project will create 5 new full-time jobs in Mt. Vernon and retain 8 existing full-time jobs. Pivotal 5, LLC The Company’s current Illinois facility is not suitable for current and future needs. Pivotal 5 planned to move from its current Chicago, Illinois facility and considered moving the Illinois office personnel to

19

Wisconsin to keep the office personnel with the warehousing function in one location. Alternatively, the Company also considered moving the office personnel and management personnel to a more suitable location in Illinois. Pivotal 5’s total estimated Capital Investment over a ten year period in Illinois is $1,389,476. This investment will consist of $1,577,000 in estimated lease payments discounted at 3% for a Net Present Value of $1,339,476 and $50,000 in leasehold improvements, furniture and equipment. In addition, the Company will create 10 new full-time jobs and retain 15 existing full-time jobs. The Company recently purchased the operations of another company located at 404 Holtzman Road in Madison, Wisconsin. This location was considered as an option to consolidate all of the Company’s operations. PMSA Medical Healthcare Technologies PMSA Healthcare Technologies, Inc. will be expanding into the United States by establishing a medical equipment production facility at 1350 S Leavitt in the Illinois Medical District (IMD) in Chicago, Illinois. The Company will create a “supplier campus” within the IMD and supply the hospitals and other medical facilities with product. Eventually they will branch out to supply other medical facilities both regionally and throughout the United States. The Company expansion in Chicago will include a Capital Investment of $4,570,567. The investment will consist of manufacturing and distribution licensing fees totaling $3,000,000, lease hold improvements totaling $95,000, furniture, fixtures and equipment totaling $253,000, IT related expense totaling $5,000 and 10 years of lease payments totaling $1,427,360 discounted at 3% for a Net Present value of $1,217,567. The project will result in the creation of 25 new full-time jobs in Chicago, Illinois. Potash Holding, Inc. To enhance its global footprint, Potash has investments in four potash-related businesses in South America, the Middle East and Asia. With operations and business interests in seven countries, Potash is an international enterprise and a key player in the growing challenge to feed the world. Potash has offices at 1101 Skokie Boulevard in Northbrook, Illinois. In order to improve efficiencies and retain its Illinois operational staff, the Company will be making a Capital Investment of $1,200,000. The investment will be for the purchase of equipment and the upgrade of its IT infrastructure. The project will result in the retention of 125 existing full-time jobs in Illinois. Power Solutions International, Inc. (PSI) Due to Power Solutions International, Inc.’s (PSI) tremendous growth and success, the Company’s three Wood Dale, Illinois facilities can accommodate the PSI’s immediate growth; but they need additional space to accommodate its expected continued growth. The Company will create 125 new full-time positions which will consist of 50 full-time jobs created by Power Solutions International Inc. and 75 full-time jobs created by PEO Waterstone HR, LLC within two years and make a Capital Investment of $6,400,000. The 125 created jobs will be in addition to its current baseline of 205 existing full-time jobs. The Capital Investment will consist of $6,400,000 in equipment and machinery purchases. The job creation and the Capital Expenditure are expected to be distributed equally across the three existing Wood Dale locations. The Company has additional facilities in Nacogdoches, Texas and Detroit, Michigan that would have been able to facilitate its anticipated expansion on a more cost effective basis. Prescient Edge, LLC Prescient Edge Holdings is relocating its headquarters from McLean, Virginia to Chicago. Prescient will be establishing a 24 hour security monitoring and support center in Chicago. The project will include a $7,482,545 Capital Investment from the company. The investment will consist of the purchase Equipment and Software in the amount of $364,048 and 10 years of lease payments

20

totaling $9,463,931 discounted at 3% for a Net Present Value of $7,118,497. The project will result in the creation of 60 new full-time jobs in Chicago, Illinois. Raise Marketplace, Inc. Raise Marketplace, Inc. is a rapidly growing company. The Company is focused on finding skilled and affordable employees in the IT and software development fields. The Company considered relocating to either: Austin, Texas, San Francisco, California, and Boston, Massachusetts or expand its Chicago location. The company will expand into a new facility at 33 S State Street in Chicago, Illinois. The expansion will include a Capital Investment of $11,888,223 which consists of $500,000 in furniture, fixtures and equipment purchases and 10 years of lease payments totaling $13,500,000 discounted at 3% for a Net Present Value of $11,388,223. The project will include the creation of 100 full-time jobs in Chicago, Illinois. RCM Industries, Inc. RCM Industries, Inc. is expanding its operations in Franklin Park, Illinois and will also be adding a new manufacturing facility in Wheeling, Illinois. The project will result in the creation of 25 full-time jobs in Franklin Park and Wheeling, Illinois. RCM will be making a Capital Investment of $5,500,000 which consists of the purchase of new manufacturing equipment. The Company maintains production sites in both North Carolina and South Carolina, each of which would have been able to facilitate the expansion at a lower cost than in Illinois. EDGE tax credits were necessary to help offset the cost differential and ensure the project took place in Illinois. Right Weigh Innovations, Inc. Right Weigh Innovations, Inc. is a start-up Company. They will purchase property through a development agreement with the City of Olney. The property is a ten acre parcel owned by the City of Olney, located at Route 130 Industrial Park, Olney, Illinois. Right Weigh Innovations, Inc. will build a 12,000 square foot building with a 1,800 square foot office as a lean-to in front of the building. The Company will create 7 full-time jobs and make a Capital Investment of $1,200,000. The Company’s Capital Investment will consist of the construction of the building ($650,000) and the purchase of equipment ($550,000). Robertshaw Controls Company Robertshaw’s Carol Stream facility is too large for its current operations and requires significant capital improvements. Robertshaw only needs approximately 50,000 square feet of operating space for its regional headquarters location, while the location is 200,000 square feet and sits on 20 acres. Additionally, the current location is in need of significant capital improvements to meet Robertshaw’s standards. As the Company transitions from its prior owner, Invensys, to a stand-alone entity, the Company needs additional employees to handle tasks previously handled by the former corporate parent. In order to meet the square footage needs, the Company will be consolidating its headquarters and R & D facilities to Itasca, Illinois. The Company will be making a $6,580,961 Capital Investment. The investment will consist of 8 years of lease payments with an option for 2 additional years totaling $7,500,000 discounted at 3 % for a Net Present Value of $6,580,961. The Project will result in the creation of 12 new full–time jobs and the retention of 113 existing full-time jobs in Itasca, Illinois. Saggezza, Inc. Saggezza undertook a strategic process to identify options in the Midwest region and beyond including studying markets and collaborating with employees to identify locations and environments that will best meet the Company’s client needs and help them achieve its goals. Incentives are

21

needed to help justify the cost differential of doing business in Illinois versus doing business in its existing location in Brookfield, Wisconsin. To justify this project in Illinois as opposed to a lower cost option in Brookfield, WI Wisconsin, EDGE Credits are necessary for Saggezza to justify spending $2,218.485. The Company will create 50 new full-time positions and retain 30 existing full-time positions at the project location in Chicago. The $2,218,485 Capital Investment will consist of Leasehold Improvements of $100,000 and lease payments over 10 years totaling $2,483,511 discounted at 3% for a Net Present Value of $2,118,485. Saia Motor Freight Line, LLC Saia Motor Freight Line, LLC is expanding its operations into the Illinois market. The expansion includes the construction of a 100 door freight terminal including a maintenance area and fuel tank facility on a 34 acre site in Grayslake, Illinois. The project will include a $12,350,000 Capital Investment by the Company. The investment will include $1,500,000 for the purchase of 34 acres, $9,500,000 for the building of a new shipping facility, $750,000 for the construction of a maintenance shop, $250,000 for the installation of a fuel tank and $350,000 in additional construction costs. The project will result in the creation of 55 new full-time jobs and the retention of 30 existing full-time jobs. These 30 jobs are currently located in Burr Ridge but will be relocating to the Grayslake project site. Saws International, Inc. Saws International Inc.’s current location at 4931 26th Avenue in Rockford can no longer meet the Company’s production and space needs. In order to accommodate increased business and future growth, the Company has determined it must relocate to a larger more efficient facility. The Company has decided to locate this facility in Illinois rather than Wisconsin. They will build a new facility in Machesney Park. The project will create 5 new full-time jobs and retain 23 existing full-time jobs. The Company will be making a Capital Investment of $2,380,000 which consists of $335,000 in land acquisition costs, $1,845,000 in construction costs, and $200,000 in machinery purchases. Semblex Corporation Semblex has decided to consolidate its four manufacturing facilities in Elmhurst, Illinois into one building. In order to do so, the Company will purchase a 142,000 square foot building at 900 Church Street in Elmhurst, Illinois. The building will be home to all but one of the company’s manufacturing lines. The Company will be making a Capital Investment of $10,000,000. The investment will consist of $7,000,000 for the purchase of the new building and $3,000,000 for the renovation of the building. The project will result in the creation of 25 new full-time jobs and the retention of 161 existing full-time jobs in Elmhurst, Illinois. Semblex considered relocating to Wisconsin rather than consolidating in Illinois. Sensient Technologies Corp, LLC Sensient Technologies Corporation is relocating production from a Canadian facility to Illinois. The Company will be expanding its operations in Amboy, Illinois. The expansion will include a $20,000,000 Capital Investment. The investment will include a $3,000,000 renovation of its existing facility in Amboy, $6,000,000 in equipment purchases, and an $11,000,000 construction project for additional warehouse space. The project will include the creation of 50 new full-time jobs and the retention of 20 existing full-time jobs. SKF USA, Inc. SKF USA, Inc. will establish a new North American research and development center to support all SKF markets with a focus on market-driven innovation and commercialization. The new facility is a 102,000 square foot building located at 1175 Warrenville Road in Naperville, Illinois. SKF will be

22

making a capital investment of $18,613,448 which consists of lease hold improvements in the amount of $1,600,000 and 10 years of lease payment totaling $20,000,000 discounted at 3% for a net present value of $17,013,448. The Company will create 40 full-time jobs within the first 2 years of the project and an additional 40 full-time jobs within 4 years. Slidematic Precision Components Slidematic Precision Components currently occupies 150,000 square feet at its primary facility on Samuelson Road in Rockford, Illinois and 50,000 square feet at a nearby facility but needs to expand to accommodate its growing business. Slidematic will be making a Capital Investment of $4,050,000 in Rockford, Illinois and will be creating 30 new full-time jobs while retaining 120 existing full-time jobs. The Capital Investment will consist of a $1,600,000 renovation / expansion of its existing Samuelson Road location, the $1,450,000 purchase and renovation of an additional facility in Rockford, and $1,000,000 in equipment purchases. Both Beloit, Wisconsin and Carmel, Indiana were identified as possible alternative locations. SMS Assist LLC SMS weighed its options for expanding at its current Chicago, Illinois headquarters versus Charlotte, NC. Charlotte, North Carolina offered a lower cost of doing business than Illinois and is home to one of its primary customer relationships. However, SMS chose to expand in Illinois. They will hire 50 new full-time employees in addition to its current base of 222 employees, and will spend approximately $12.3 million in Capital Investments. The Company’s Capital Investment will consist of Lease Payments over 10 years totaling $12,378,324 discounted at 3% for a Net Present Value of $10,508,444. Tessenderlo Kerley, Inc. Tessenderlo Kerley, Inc. operates manufacturing plants throughout North America and will be expanding its operations by constructing a sulfur processing plant in East Dubuque, Illinois. The project will include a $19,070,000 Capital Investment. The investment will consist of $8,300,000 for the construction and installation of storage tanks & equipment, $5,000,000 for electrical equipment and instrumentation installation, $3,000,000 for piping, $2,250,000 for building construction, $20,000 for a septic system, and $500,000 for pollution control. The project will result in the creation of 16 new full-time jobs in East Dubuque, Illinois. The Standfast Group, LLC StandFast will expand its manufacturing operations by relocating from Addison, Illinois to Carol Stream, Illinois. The expansion will include a $40,000,000 Capital Investment from the Company. The investment will include $20,000,000 for the purchase and renovation of a building and $20,000,000 for the purchase of new equipment and machinery. The project will result in the creation of 100 new full-time jobs and the retention of 75 existing full-time jobs. Incentives are needed to help justify the cost differential of doing business in Illinois versus doing business in our potential expansion market LaPorte, Indiana or the St. Louis, Missouri area. TreeHouse Foods, Inc. TreeHouse Foods, Inc. was founded in 2005. As TreeHouse continues to grow organically and through strategic acquisitions, it is imperative that it have the managerial, corporate, and clerical support needed to effectively and efficiently run a business of its consistently growing size. Specifically, TreeHouse will be expanding its Oak Brook Illinois headquarters. The expansion will include a Capital Investment of over $5,400,000 and the addition of 30 new full-time employees over the next 2 years. The $5,450,000 Capital Investment consists of $700,000 of lease hold

23

improvements, $3,100,000 in IT equipment purchases and 10 years of lease payments totaling $1,800,000 discounted at 2.25% for a Net Present Value of $1,650,000. Vail Systems Inc. Vail Systems Inc. (Vail) was incorporated in Illinois in 1991. Vail undertook a strategic process to identify alternative locations and environments that would best meet planned expansion needs. The Company identified two options to facilitate its expansion Denver, Colorado or Chicago. Vail will open a new, additional facility in Chicago, Illinois. The expansion will create 30 new full-time jobs. The Company will make a Capital Investment of $1,962,895 which consists of $775,000 in leasehold improvements, $240,000 in furniture, fixtures & equipment, $120,000 in IT costs and lease payments over 10 years totaling $984,280 discounted at 3% for a Net Present Value of $827,895 in order to open the new Chicago facility. Valence Health, Inc. Valence Health, Inc. is currently located at 600 W Jackson in Chicago, Illinois but this site does not afford enough space for future growth. In order to stay in Illinois the Company will be moving to 540 W Madison in Chicago, Illinois. The project will create 100 new full-time jobs within 2 years and 400 additional full-time jobs within 5 years. The project will also include a Capital Investment which consists of 10 years of lease payments totaling $24,000,000 discounted at 3% for a Net Present Value of $16,818,700. The Company analyzed growth opportunities at the existing locations including Texas. Illinois was identified as the highest cost market within its portfolio. However, because of EDGE incentives and the fact the Company is based in Illinois, it is chose to expand at a site in Chicago. Visanow.com, Inc. Visanow.com, Inc. was founded in 1998 in Chicago. In order to facilitate the projected growth, Visanow.com, Inc. will be moving from its current facility at 350 N LaSalle in Chicago, Illinois to a larger facility at 230 W Monroe in Chicago, Illinois. The project will include a Capital Investment of $6,107,762. The investment will consist of lease hold improvements in the amount of $1,000,000 and 10 years of lease payments totaling $6,090,000 discounted at 3% for a Net Present Value of $5,107,762. The expansion will result in the creation of 50 new full-time jobs at the project location over the next 2 years. The Company considered relocating to Phoenix, Arizona but decided to remain in Illinois. W Diamond Group Corporation The W Diamond Group is relocating its corporate headquarters from New York, as well as increasing its manufacturing capacity in Des Plaines, IL. The Company will be making a Capital Investment of $12,376,327. The investment will consist of the purchase of equipment in the amount of $2,500,000 and at least 10 years of lease payments totaling $11,634,080 discounted at 3% for a Net Present Value of $9,876,327. The project will result in the creation of 25 new full-time jobs and the retention of 541existing full-time jobs in Des Plaines, Illinois. Wahl- Clipper Corporation Wahl Clipper Corporation considered a relocation of its world headquarters to Iowa or Indiana or constructing a new 40,000 square foot office building in Sterling, Illinois that would create 5 full-time jobs and retain 114 full-time jobs. The Sterling campus employs 899 full-time employees and totals approximately 480,000 square feet located in Whiteside County. The Company’s Capital Investment of $8,465,000 will go towards the construction of the office building.

24

Weber-Stephen Products, LLC Weber-Stephen Products LLC (“Weber”) has operations throughout the world including: Canada, Mexico, Europe, Australia, China, India and other countries. Weber is poised to grow further through new product development, geographic expansion and market expansion, all focused on its Weber brand and achieving total customer satisfaction. Weber will construct a 757,000 square foot warehouse which will function as a global distribution Center for Weber’s products in Huntley, Illinois. The project will result in the creation of 90 new full-time jobs and the retention of 425 existing full-time jobs. The project will also include a Capital Investment of $5,409,000 which consists of $5,009,000 in IT equipment, telecom equipment, cabling, building infrastructure improvement, generators, racking, loading docks and other general lease hold improvements. The investment also includes $400,000 in relocation and transportation costs. Weber ships its product globally and had identified lower cost potential alternative sites in Texas and Florida. Weichai America Products Corporation Weichai America Corporation (WAC) is located at 3100 Golf Road in Rolling Meadows, Illinois. WAC will rehabilitate the property and transform it into a technology development and testing center. The property will also function as the center of the WAC’s efforts to expand its customer base in North America and as the applicant’s North American Headquarters. WAC will make a Capital Investment of $8,050,000 for the expansion / renovation of the existing Rolling Meadows facility. The project will create 32 new full-time jobs and retain 21 existing full-time jobs. Westfield Distributing North Dakota, Inc. dba Union Iron Works Union Iron Works (UIW) manufactures products in two Decatur, Illinois facilities. Logistics and material handling between the facilities result in inefficiencies and wasted manpower and capital. UIW will consolidate its manufacturing into one efficient facility in Decatur, Illinois. The project includes the acquisition of a 20-acre parcel of land and the construction of a 135,000 square foot facility. The proposed site is located on East Mound Road and Route 48 in Decatur, Illinois. The 135,000 square foot building includes three docks and dock aprons, parking for approximately 250 vehicles as well as landscaping, irrigation and on site storm water detention. The project will include a Capital Investment of $10,312,784 which consists of $360,000 for land acquisition costs, and $9,952,784 in construction costs. The project will create 25 new full-time jobs and retain 115 existing full-time jobs in Decatur, Illinoi. Wise Plastics Technologies, Inc. Wise Plastics Technologies, Inc. has reached capacity at its current location and is will opening a second location which will be used for their assembly department and shipping warehouse. The project will include a Capital Investment of $6,954,355. The investment will consist of lease hold improvements and renovation of its existing facilities in the amount of $470,000, equipment purchases in the amount of $2,249,082, and 10 years of lease payments totaling $4,950,000 discounted at 3% for a Net Present Value of $4,235,273. The project will result in the creation of 30 new full-time jobs and the retention of 38 existing full-time jobs in West Chicago, Illinois. Wm. Wrigley Jr. Company Wrigley will be making a $50 million investment at its Yorkville, Illinois site to meet increased consumer demand for Skittles products. The address of the site is 2800 North Route 47 Yorkville, Illinois. This $50,000,000 investment will include the expansion of the existing site, construction of a new manufacturing line, updating of site equipment and the creation of 75 new full-time jobs. Skittles are currently produced at the Company’s Waco, Texas facility. Wrigley also maintains a significant presence in Monterrey, Mexico and Toronto, Canada and considered both of these sites as the

25

possible home for the expansion. Wrigley will use EDGE incentives to help offset higher construction costs, labor costs and material costs in Illinois. UPDATE ON PROJECTS PRIOR TO 2014 OF COMPANIES WHO HAVE RECEIVED OR LOST TAX CREDITS

COMPANY 2001 TAX

CERT

2002 TAX

CERT

2003 TAX

CERT

2004 TAX

CERT

2005 TAX

CERT

2006 TAX

CERT

2007 TAX

CERT

2008 TAX

CERT

2009 TAX

CERT

2010 TAX

CERT

2011 TAX

CERT

2012 TAX

CERT

2013 TAX

CERT2

1 A. Finkl & Sons Chicago L

2 Aardvark Trading Chicago _

3 Abbott Laboratories #1 Abbott Park R R R R L L R R R R

EDGE TAX CREDIT

EXPIRED

4 Abbott Laboratories #2 Des Plaines R R R R R R R R R

5 Accenture, Inc. Chicago L L L L L L L L L L

6 Accretive Health, Inc. Chicago R L

7 Ace Hardware Corporation Oak Brook R

8 Advance International Inc. Steger L L L L L L L

9 Advantage Futures LLC Chicago _

10 Aisin Electronics Illinois, LLC #1 Marion L L L L L L L L

11 Aisin Light Metals, LLC Marion L L L L L L L L L

12 Aisin Manufacturing Illinois Marion R

13 Aisin MFG., Illinois LLC #1 Marion R R R R R R L R R R

14 Akorn, Inc. Lake Forest _

15 Akzo Nobel, Inc. Chicago R R R R R R R R R R

EDGE TAX CREDIT

EXPIRED

16 Alamo Group (IL) Inc. Gibson City R L L L L L L

17 Albany Molecular Research, Inc. Mt. Prospect L L L L L L L L L L

EDGE TAX CREDIT

EXPIRED

18 Alcoa Extrusions, Inc. Morris L L L L L L L L L L

EDGE TAX CREDIT

EXPIRED

19 Allianz Global Risks US Insurance Company Chicago

L L L L

20 Allstate Insurance Company #1 Woodridge R R R L R R R R R R

EDGE TAX CREDIT

EXPIRED

26

21 Alpha Baking Company, Inc. Chicago R R R R

22 Amada America, Inc. Schaumburg R L R R R R

23 American Bottling Company Harvey R R

24 American General Life Insurance Company Springfield

R R R R L L

25 Amerisource Bergen Corporation Romeoville R R R R R R R R R

26 Amex Nooter, LLC Tinley Park R

27 Andrew Corporation Joliet and Westchester L L L L L L L

28 Android Industries - Belvidere, LLCBelvidere L L L L L L L L

29 Anixter, Inc. Alsip L L L L L L R R R

30 APP Pharmaceuticals, LLC Schaumburg L

31 AptarGroup, Inc. Crystal Lake R

32

ArcelorMittal Riverdale Inc. and ArcelorMittal Hennepin Inc. f/k/a Mittal Steel USA Riverdale Inc. f/k/a International Steel Group, Inc. #1 (ISG Riverdale, Inc.) Riverdale / Hennepin

R R R R R L L L L L EDGE TAX

CREDIT EXPIRED

33 ArcelorMittal USA Inc. #3 Chicago R R R R R R R

34 Archer Wire International Corporation Tinley Park

R R

35 Arizon Companies of Illinois, Inc. Madison L L L L

36 Arnold Magnetic Technologies Holdings Corporation Marengo

L L L L L L L

37 Arrow Financial Services, LLC Niles L L L L L L L L L

38 Associated Material Handling Industries, Inc. Addison

R L L L R L

39 Astellas Holding US, Inc. #1 (f/k/a Fujisawa Healthcare, Inc.) Deerfield

R R R R R R R R

40 Astellas Research Institute of America LLC Skokie

R R R R R R

27

41 Astellas US, LLC Glenview L R R

42 AT & T Broadband Chicago L L L L L L L L L L

EDGE TAX CREDIT

EXPIRED

43

AT &T Mobility LLC f/k/a New Cingular Wireless PCS, LLC f/k/a Southwestern Bell Mobile Systems, L.L.C. Springfield

R R R R R R R R R L EDGE TAX

CREDIT EXPIRED

44 ATI Holdings, LLC Bolingbrook R R R R R R

45 ATI Holdings, LLC Bolingbrook R R L R L L L L L L

EDGE TAX CREDIT

EXPIRED

46 Aux Sable Liquid Products Morris _ _ _

47 Avatar Corporation University Park L L L L L L L

48 Aventine Renewable Energy Inc. Pekin L L L L L L L

49 Avlon Industries, Inc. Melrose Park L L L L L L L

50 B-1 Logistics, Inc. Decatur L L L L L L

51 Baker & Taylor, Inc. Momence R R L L L L L L

52 Barjan Products, L.L.C. Rock Island L L L L L L L L L L

EDGE TAX CREDIT

EXPIRED

53 BarrierSafe Solutions International, Inc. Lake Forest

R R R R R

54 Bee Chemical Company Lansing L L L L L L L L L L

55 Bel Brands USA, Inc. f/k/a Bel/Kaukauna U.S.A., Inc. Chicago

R R R R R R

56 Big Ten Network, LLC Chicago L L R L L L

57 BMO Harris Naperville _ _ _

58 Borg Warner Emission Systems, Inc. Dixon _ _ _

59 Bourn & Koch Inc. Rockford R R R R L L L L L

60 C & C Power, Inc. Carol Stream _ _ _

61 C & F Packing Company, Inc. Lake Villa L R R R R R R R R R

EDGE TAX CREDIT

EXPIRED

62 Cablofil, Inc. Mascoutah L L L R R L R R R R

EDGE TAX CREDIT

EXPIRED

63 Cabot Microelectronics Corporation Aurora R R R R R R R R R

EDGE TAX CREDIT

EXPIRED

28

64 Camcraft, Inc. Hanover Park R L L L L L R R

65 Cardinal Health Inc. and Subsidiaries Waukegan

R R R R R R

66 Cardinal Health PTS, LLC. f/k/a PCI, Inc. Woodstock

R R R R L L L L L L EDGE TAX

CREDIT EXPIRED

67 Career Education Corporation #1 Hoffman Estates L R R R R R R R

68 Career Education Corporation #2 Downers Grove, Schaumburg, Chicago, Hoffman Estates

L R R R R R R R

69 CareerBuilder, LLC Chicago L L L L L

70 CareFusion Corporation & Unitary Affiliates Vernon Hills _

71 Carl Buddig and Company South Holland R L R R R R R R

72 Carlisle SynTec Inc. Greenville R R R R R R R

73 Caterpillar Logistics Services, Inc. Des Plaines R L L R R R R L

74 Catty Corporation Chemung R R R L L L

75 CCH Incorporated Riverwoods & Chicago R R R

76 CCL Custom Manufacturing, Inc. Danville L L L L L L L

77 CDW Corporation and Affiliates #1 Chicago L L R R R R R R R R

EDGE TAX CREDIT

EXPIRED

78 CDW Corporation and Affiliates #2 Vernon Hills and Mettawa R R R R R R R R R

79 CDW Corporation and Affiliates #3 Chicago L L L L R R R

80 Cellco Partnership d/b/a/ Verizon Wireless Elgin

R R R R

81 Center Ethanol Company, LLC Sauget R R R R R R

82 Centerpost Corporation Chicago L L L L L L L L L L

EDGE TAX CREDIT

EXPIRED

83 Central Grocers, Inc. Joliet R R R R

84 Champion Laboratories, Inc. #1 Albion R R R R R R R R R R

EDGE TAX CREDIT

EXPIRED

85 Cheese Merchants of America, LLC Bartlett Bartlett _

86 Chicago Park Plastics Corporation Chicago (Ford) L L R L R L L L L L

29

87 Chrysler Group, LLC Belvidere R R R

88 Cisco Systems Inc. and Subsidiaries Rosemont

R L L

89

Clearwater Paper Corporation f/k/a Potlatch Forest Products Corporation f/k/a Potlatch Corporation Elwood

R R R R R R R R R

90 CNO Financial Group, Inc. f/k/a Bankers Life & Casualty Company Chicago

R R

91 Coeur d' Alene Mines Corporation Chicago _

92 Cognis Corporation Kankakee L L L L L L L

93 Combined Insurance Company of America Chicago

R R L

94 Command Transportation, LLC Skokie R R R

95 Comtrak Logistics, Inc. Oakbrook R

96 Consolidated Communications Holdings, Inc. & Subsidiaries Mattoon

R R R R

97 ContextMedia, Inc. Chicago _

98 Continental Electrical Construction Company, LLC Oak Brook

R R

99 Continental Tire North America, Inc. #1 Mt. Vernon

L L L L L L

100 Continental Tire North America, Inc. #2 Mt. Vernon

L L L L L

101 Continental Tire North America, Inc. #3Mt. Vernon L L L L

102 Continental Tire the Americas, LLC Mt. Vernon R R

103 Cook Incorporated Canton L L L L

104 Corpak MedSystems, Inc. Buffalo Grove R L R

105 Coyote Logistics, LLC Chicago R R

30

106 CST Industries, Inc. d/b/a Engineered Storage Products DeKalb

R R R R R R R R

107 Curtis Metal Finishing Company Machesney Park L

108 Custom Fabrications & Coatings, Inc. Granite City

L L L L L

109 D & R Technology, L.L.C. Carol Stream R R L L L L L L L

110 Danfoss Drives Loves Park L L L L

111 Dawn Food Products, Inc. Manteno L L L

112 DBT America, Inc. Carrier Mills, Norris City L L L L L L

113 Deere & Company #1 Moline R R R R R R R R R R

EDGE TAX CREDIT

EXPIRED

114 Deere & Company #2 East Moline, Silvis & Moline R R R R R R R R R R

115 Deere & Company #3 Milan R R R R

116 Deere & Company #4 Silvis & East Moline R R R

117 Derry Enterprises, Inc. Machesney Park R

118 Dentsply International Inc. Elk Grove Village L L L L L L L L L L

119 DeVry, Inc. #1 Naperville R R R R R R R L

120 DeVry, Inc. #2 Addison, Wood Dale, Chicago R R R L

121 DeVry, Inc. #3 Downers Grove R R R L

122 Dick Blick Holdings Inc. Galesburg R R R R R R R R R R

EDGE TAX CREDIT

EXPIRED

123 Digitas L.L.C. Chicago L L L L L L L L L L

EDGE TAX CREDIT

EXPIRED

124 Dollar Tree Distribution, Inc. Joliet L L L L L L L L L

125 Doric Products, Inc. Marshall R R R

126 Dot Foods and Subsidiary #1 Mt. Sterling R R R R R R R R

127 DoubleClick, Inc. Chicago R R L L L L L L

128 Dover Corporation Downers Grove R R R

129 Drumheller Bag Corporation Peoria L L L L L

31

130 Durham School Services, LP Downers Grove and Warrenville L R R R

131 Dynacoil, Inc. Zion L L L L L L

132 Dyson, Inc. Chicago R R R R R R R R R

133 E.I. DuPont and Company El Paso R R R R

134 Echo Global Logistics, Inc. Chicago L L L L

135 ECLI Products, LLC d/b/a Engineered Custom Lubricants Aurora

R R

136 Ecolab Inc. and Subsidiaries Chicago _

137 Edward Don & Company Woodridge R R

138 Electri-Flex Company Roselle _

139 Electro-Motive Diesel, Inc. McCook R R L L L

140 Elementis Pigments Inc. East St. Louis L L L L L L L L L L

EDGE TAX CREDIT

EXPIRED

141 Elliott Aviation of the Quad Cities, Inc. Moline

R R R R R R R R R R EDGE TAX

CREDIT EXPIRED

142 Enloe Drugs, LLC Decatur R L R L L L L L

143 Enterprise Recovery Systems, Inc. Oak Brook R R R

144 Equinix, Inc. Elk Grove Village, Chicago R R R R R R

145 Ernst & Young U.S. LLP Chicago R R R

146 Evraz Inc. NA Chicago R R

147 Excel Display & Packaging/Excel Container, Inc. Aurora

R L L L R R R

148 Excel Foundry and Machine, Inc. #1 Pekin

L R R R R R R R

149 Exel Inc. #2 Romeoville R L L L L L L L

150 Expert Automotive Technologies, Inc. Romeoville L L L L L L L L L L

151 Farmington Foods, Inc. Forrest Park _

152 FedEx Freight East, Inc. #2 Effingham L L L L L

32

153 FedEx Freight, Inc. #1 East Moline L R R R R

154 FedEx Ground Package System, Inc. #1Bedford Park L R R R R

155 FedEx Ground Package System, Inc. #2 Grays Lake

R R

156 FedEx Ground Package System, Inc. #3 Romeoville

_

157 Fenwal Inc. Long Grove R R R R R R

158 Flexitech, Inc. Bloomington L L L L L L

159 FLSmidth Excel LLC f/k/a Excel Crusher Technologies, LLC Pekin

L R R R R R L R

160 FMS Investment Corp. d/b/a Financial Management Systems #1 Rockford

L L L

161 FMS Investment Corp. d/b/a Financial Management Systems #2 Schaumburg

L L L

162 Follett Corporation and Subsidiaries #1 McHenry

R R R R

163 Follett Corporation and Subsidiaries #2 Aurora _

164 Follett Corporation and Subsidiaries #3 Westmont _

165 Fonterra (USA) Inc. Rosemont, Chicago R L R R

166 Ford Motor Company Chicago, Chicago Heights L R R R R

167 Fore Transportation Harvey L L L L L

168 Freudenberg Household Products LP Aurora

L R L L

169 Fuchs Lubricants Co. #1 Harvey R R R R L L R R R

170 Fuchs Lubricants Co. #2 Harvey _

171 G & W Electric Company Bolingbrook R R

172 Gates Corporation Galesburg R L R R R R

173 Gateway Energy and Coke Company, LLC Granite City

R R R R

33

174 Gateway Packaging Company Granite City R R R L L L L R

175 GEKA BRUSH CORP. Elgin L L L L

176 Genco I, Inc. #1 / Unilever Project Pontoon Beach R R R L L L L L R

EDGE TAX CREDIT

EXPIRED

177 Genco I, Inc. #2 / Hershey Project Edwardsville L L L L L L L L L

178 General Manufacturing, LLC Elk Grove Village R R

179 General Mills Operations, Inc. #1 Belvidere R L R R R R R R R R

180 General Mills Operations, Inc. #2 Belvidere R R R R R

181 GETCO LLC Chicago R L R

182 Goglanian Bakeries, Inc. Crest Hill L L

183 Groupon, Inc. Chicago R R R

184 Grub Hub Inc. Chicago R R R

185 Grupo Antolin Illinois Belvidere R L R R L R R R

186 Guaranteed Rate, Inc. Chicago R R

187 Guinness UDV North America, Inc. Plainfield L L L L L L L L L L

EDGE TAX CREDIT

EXPIRED

188 H&M Hennes and Mauritz L.P. Chicago R

189 Hamilton Sundstrand Corporation Rockford R

190 Handi-foil Corp. and its Affiliates Wheeling R

191 Hanover Displays, Inc. Elk Grove Village R

192 Harlan Bakeries - Illinois LLC Effingham L L L L

193 Harland Clarke Corp. f/k/a John H. Harland Company Bolingbrook

R L R L L L L L

194 HAVI Global Solutions LLC Downers Grove R

195 Heartland Dental Care Inc. Effingham R

196 Hematogenix Laboratory Services, LLC Tinley Park R

197 Herff Jones, Inc. Arcola L L L L L L

34

198 High Voltage Software Hoffman Estates L L L L

199 Highland Baking Co., Inc. Northbrook R R R R R R

200 Hill-Rom Holdings, Inc. Chicago & Batesville R

201 HMC Products, Inc. Caledonia _

202 Hodgson Mills, Inc. Effingham L L L L L

203 Holten Meat, Inc. Sauget R R R R R R R R R

204 Hoover Universal, Inc. (Johnson Controls) Sycamore

L L L L L R R

205 Hormel Foods Corporation Rochelle R L R R R R R R

206 Hospira, Inc. & Subsidiaries Lake Forest R R R R R R R R

207 Hub Group, Inc. and its Subsidiaries Oak Brook R

208 Hu-Friedy Mfg. Co., LLC Chicago _

209 IBM #1 Chicago L L L L L L L L L L

EDGE TAX CREDIT

EXPIRED L

210 IBM #2 Oak Brook Terrace L L L L L L L L L L

211 IBM #3 Schaumburg L L L L L L L L L

212 Illinois Transport, Inc. Wilmington & South Holland R

213 Imperial Sheet Metal, LTD Alton L L L L L

214 Imperial Trailer Mfg. & Sales, Inc. Olney L L L L L L L L

215 Indiana Sugars, Inc. Woodridge R R

216 Infinium Capital Management, LLC Chicago R R R R L L

217 InfraSource Corporate Services, Inc. and Affiliates Glen Ellyn

R R R R R R

218 Integrated Manufacturing Technologies, LLC Red Bud

_

219 Interior Investments, LLC Lincolnshire R R

35

220 International Paper Food Service Business Shelbyville

L L L L L L L L L L EDGE TAX

CREDIT EXPIRED

221 International Titanium Powder LLC Ottawa L L L L L L L

222 Intertape Polymer Corp. Carbondale R

223 IronBridge Capital Management, L.P. Oak Brook L L

224 Iron Mountain Industries (Spartan Project) Chicago

L L L L L L L L L L EDGE TAX

CREDIT EXPIRED

225 Iroquois Industrial Group, LLC Watseka R R

226 IVZ, Inc. & Subsidiaries Downers Grove R

227 James Hardie Building Products, Inc. #1 Peru

L L L L L L L L L L EDGE TAX

CREDIT EXPIRED

228 James Hardie Building Products, Inc. #2 Chicago R R

229 JCL Bioassay USA, Inc. Hoffman Estates L L L L

230 Jet Aviation St. Louis, Inc. f/k/a Midcoast Aviation, Inc. Cahokia

R R L L L L

231 JMC Steel Group, Inc. Chicago R

232 John B. Sanfilippo & Son, Inc. Elgin L L L L L L L

233 John Boos & Co. Effingham R R R

234 Johnstone Supply, Inc. Joliet _

235 Joseph's Food Products Company, Inc. Broadview

R R R R R

236 JP Morgan Chase & Co. f/k/a Bank One Corporation Subsidiaries #1 Chicago, Elgin, Elk Grove Village

R R R R R R R R R R EDGE TAX

CREDIT EXPIRED

237 JP Morgan Chase & Co. f/k/a Bank One Corporation Subsidiaries #2 Elgin

L L L L L L L L L

238 Jump Operations, LLC Chicago R

239 Kalle USA Inc. Gurnee R R R R R R

240 Kapak Company LLC Hanover Park R R

36

241 Kaplan Higher Education Corporation Chicago L L L

242 KapStone Container Corporation Aurora _

243 Keebler Company #1 Chicago L L L L L L L L L L

244 Keebler Company #2 Chicago L L L L L

245 Kellogg IT Services Company Oak Brook L L L L L L

246 Kerry Inc. Gridley R R

247 Key Components, LLC d/b/a Turner Electric Edwardsville

L L L L L

248 Kohl's Department Stores, Inc. Ottawa L R R R R

249 KONE Inc. #1 Lisle L L L L L

250 KONE Inc. #2 Moline L L L L

251 LAB Development, LLC Buffalo Grove R R

252 Labriola, Inc. d/b/a Labriola Baking Co. Alsip

R R R R

253 Lake Cable, LLC Bensenville R R R R R R R R

254 Lamb Assembly & Test, UNOVA, Inc. Machesney Park

L L L L L L L L L

255 Lanco International, Inc. Mi-Jack Products, Inc. Hazel Crest

L R R R R R R R R R

256 Land O'Frost, Inc. #1 Lansing R R R R R R R R R R

EDGE TAX CREDIT

EXPIRED

257 Lawson Products, Inc. Des Plaines L

258 LB Steel, LLC Harvey L L R R R L R R R

EDGE TAX CREDIT

EXPIRED

259 Leggett & Platt, Inc. Freeport R L R R L L L L L

260 Lending Solutions, Inc. Naperville R

261 Levy Home Entertainment LLC Oak Brook and Romeoville R L L L L L

262 LifeWatch, Inc. Rosemont R R L L L L

37

263 Lincolnland Agri-Energy, LLC Robinson L L L L L L L L L

264 Little Lady Foods, Inc. Gurnee L R R R R R R R R R

265 Livingston Pipe & Tube, Inc. Staunton & Schram City R R R R R R R R R R

EDGE TAX CREDIT

EXPIRED

266 LKQ Corporation Chicago R R

267 L'Oreal USA, Inc. Chicago L L L L L L L L L L

268 Lowe's Home Centers, Inc. Rockford R R R R R R

269 LTD Commodities LLC #1 Naperville R R R L L L L L L L

EDGE TAX CREDIT

EXPIRED

270 LTD Commodities LLC #2 Aurora L L L L L L L L L

271 MacLean Investment Partners, LLC and Subsidiaries Rock Falls

R R R

272 MacLean-Fogg and Subsidiaries Mundelein R R

273 Madison Paper Company Alsip R R R R R R R R L L

EDGE TAX CREDIT

EXPIRED

274 Magnetrol International, Inc. Aurora R

275 Magnum Steel Works, Inc. Mt. Vernon L

276 Maine Plastics, Inc. Zion L L L L L L L

277 Material Control Systems, Inc. Rock Island _

278 Mattoon Rural King Supply, Inc. Mattoon R R R R R R R R R

279 Maytag Corporation Herrin R R R R R L L L L L

EDGE TAX CREDIT

EXPIRED

280 MCI WorldCom Communications, Inc. Rockford L L L L L L L L L L

EDGE TAX CREDIT

EXPIRED

281 McKesson Corporation Aurora L L L R

282 McLane Midwest Danville L L L L L L L

283 McWane, Inc. f/k/a Manchester Tank & Equipment Company Quincy

R R R R R R R R R R EDGE TAX

CREDIT EXPIRED

284 Mead Johnson Nutrition Company Glenview R R R R

285 MeadWestvaco Consumer Packaging Group, LLC Jacksonville

R L L L L L L L L

38

286 Medela, Inc. McHenry L R R R R R R

287 Medicus Group International, Inc. Chicago L L L L L

288 Medline Industries, Inc. #1 Mundelein R R R R R R R R R R

EDGE TAX CREDIT

EXPIRED

289 Medline Industries, Inc. #2 Libertyville R R R R R R

290 Medline Industries, Inc. #3 Mundelein R R L

291 Menard, Inc. Plano R L L L L L L L L L

292 Menk USA, LLC Sterling L L L L L L L L L L

293 Menlo Logistics, Inc. Joliet R L L L

294 MicroSun Technologies LLC Woodridge R R R R R

295 Middleby Corporation Mundelein R L L L L L

296 Midwest Molding, Inc. Bartlett R L L L L L L

297 Midwest Transport, Inc. Robinson L L L L L L L L L

298 MIFAB, Inc. Chicago R R R R R R R

299 MillerCoors LLC Chicago R R R

300 Minarik Corporation South Beloit L L L L L L L L L L

301 Mitsubishi Motors North America, Inc. Normal R

302 Mori Seiki U.S.A., Inc. Hoffman Estates L L L L L

303 Motherboard Express Company (MBX Systems, Inc.) Libertyville

R

304 Motorola Mobility LLC Libertyville & Chicago R R L

305 Mounds Production Company, LLC Mounds L L L L L L L

306 MPP Management Co., Inc. DuQuoin L L L L L L L L L L

EDGE TAX CREDIT

EXPIRED

307 Mueller Water Products, Inc. Decatur L L L L L L L

308 MultiTech Cold Forming LLC Carol Stream _

309 MultiTech Industries Inc. Carol Stream _

39

310 MultiTech Machined Components LLC Carol Stream _

311 Natural Enrichment Industries Herrin L L L L L

312 Navistar International Corporation Lisle, Melrose Park, Joliet R R

313 NCI Group, Inc. Mattoon L

314 NDK Crystal, Inc. Belvidere L L L L L L L L L L

315 Nestlé Holdings, Inc. and Subsidiaries #1 Itasca

R R R R R L R

316 Nestlé Holdings, Inc. and Subsidiaries #2 Northbrook

R L L

317 Neuco Inc. Downers Grove R L

318 Neutral Tandem, Inc. Chicago R R R R R R R R R R

319 Newark Corporation Chicago _

320 Newell Window Furnishings/Kirsch Freeport L L L L L L L L L L

EDGE TAX CREDIT

EXPIRED

321 Nexus Distribution Corporation Bedford Park L L L L

322 Nippon Sharyo USA, Inc. Rochelle, Arlington R R

323 North American Lighting, Inc. #1 Paris R R R R R R R R R R

EDGE TAX CREDIT

EXPIRED

324 North American Stainless, L.P. Minooka L L L L L L L L L L

EDGE TAX CREDIT

EXPIRED

325 North American Van Lines, Inc. #1 Naperville R R R R R R R L L L

EDGE TAX CREDIT

EXPIRED

326 Nypro Inc. Hanover Park L L L R R

327 OfficeMax Incorporated and Affiliates Naperville and Itasca

R L L L L L L

328 Olin Corporation on behalf of Olin Brass East Alton

R L L L L L L L L L EDGE TAX

CREDIT EXPIRED

329 Omron Automotive Electronics, Inc. St. Charles L L L L L L L L L L

330 Pabst Brewing Company Woodridge R R L L L L

331 Pactiv Corporation #1 Belvidere L L L L L L L L L L

40

332 Pactiv LLC f/k/a Prairie Packaging, Inc. #1 Bedford Park

R R R R R R R R R R

333 Pactiv LLC f/k/a Prairie Packaging, Inc. #2 Bolingbrook

R R R R R R R R

334 Pactiv LLC f/k/a Prairie Packaging, Inc. #3 Bridgeview

R R R R R L L L

335 Pactiv LLC f/k/a Prairie Packaging, Inc. #4 Bedford Park

R R R R R R R R

336 Panduit Corp. #1 Lockport L L L L L L L L L L

337 Panduit Corp. #2 DeKalb R R R R R R

338 Panduit Corp. #3 Tinley Park & Orland Park R R R R

339 Peacock Engineering Company, LLC Bolingbrook

R R R R R

340 PEAK6 Investments, L.P. Chicago _

341 Pella Corporation Macomb L L L L L L L

342 PENTAIR - Everpure Hanover Park L L L L L L L L

343 PepsiCo, Inc. Chicago & Barrington R R R R R R R R R

344 PETsMART, Inc. Ottawa R R L R R R R R

345 Pitney Bowes, Inc. Buffalo Grove L L L L L L L L L L

EDGE TAX CREDIT

EXPIRED

346 Plaspros, Inc. McHenry L L L L L L L L L L

347 Plastech Engineered Products, Inc. Chicago (Ford) L R L L L L L L L

348 Plexus Corporation Buffalo Grove L R R R R R R L L L

EDGE TAX CREDIT

EXPIRED

349 PNC Mortgage Group f/k/a National City Mortgage Downers Grove

R R R R

350 Portillo's Food Service, Inc. Chicago _

351 Power Construction Company, LLC & Subsidiaries Schaumburg

_

352 Powervar, Inc. Waukegan L L L L L L L L L L

EDGE TAX CREDIT

EXPIRED

41

353 Praxair, Inc. on behalf of Praxair Distribution, Inc. Cahokia

R R R R R R

354 Pres-On Corporation Woodridge R R

355 Preussag International Steel Corporation d/b/a Infra-Metals Co. Marseilles

L L L L L L L L L L EDGE TAX

CREDIT EXPIRED

356 Prince Agriproducts, Inc. Quincy L L L L

357 Progressive Tool and Industries Company Chicago (Ford)

L L L L L L L L L

358 Promark International, Inc. Bartlett R R R R R R R R R

359 Purchase Area Laundry Services, Inc. Metropolis

L L L L L L L L

360 Quaker Manufacturing LLC Danville R L L R R L L L L L

EDGE TAX CREDIT

EXPIRED

361 R.R. Donnelley & Sons Company #1 Mattoon

L L L L L L L L L L EDGE TAX

CREDIT EXPIRED

362 Raani Corporation Bedford Park L L L L L

363 Rantoul Foods, LLC f/k/a Trim-Rite Food Corporation Rantoul

R R R

364 RC2 Corporation Rochelle L L L L L L L L L

365 Ready Pac Produce, Inc. Franklin Park L L L L L L L L L

366 Redbox Automated Retail, LLC Oakbrook Terrace R R R

367 Reilly Foam Corporation Naperville L L L L

368 Reinhart FoodServices, LLC University Park L R R L

369 Restaurant.com Arlington Heights R L R

370 Reunion Industries, Inc. d/b/a Hanna Corporation Libertyville

L L L L L L L L L L EDGE TAX

CREDIT EXPIRED

371 Reynolds Consumer Products, Inc. f/k/a Reynolds Foil, Inc. Lake Forest

R R R R R

372 RGH Enterprises, Inc. Elgin R R R

373 Rightpoint Consulting, LLC Chicago _

42

374 Robert Bosch Tool Corporation f/k/a S-B Power Tool Corporation Mount Prospect

R R R R R R L R R R EDGE TAX

CREDIT EXPIRED

375 Ronin Capital, LLC Chicago R R

376 Roquette America, Inc. Geneva L R R R

377 RTC Industries, Inc. Romeoville R R L

378 Rubin Brothers, Inc. Chicago L L L L L L L L L L

379 S & S Urethane, Inc. Farina L R R R R

380 Schneider National Carriers, Inc. Edwardsville R R R L L L L

381 Schwartz Ventures, Inc./Madison Telephone Company Staunton Township

L L L L L L L L

382 Service Pallet, LLC North Aurora L L L L L L L

383 ServiceMaster Holding Corporation & Affiliates Downers Grove

R R R L L L L L L L EDGE TAX

CREDIT EXPIRED

384 Sev-Rend Corporation Collinsville R L R R R

385 Sewer Equipment Company of America Dixon

R

386 ShopperTrak RCT Corporation Chicago _

387 Shure Incorporated Niles R R R R R R R R R R

388 Siemens Healthcare Diagnostics, Inc. Deerfield

L L L L

389 Siemens Industry, Inc. f/k/a Siemens Energy & Automation, Inc. Elgin

L R R L

390 Silgan Containers Manufacturing Corporation #1 Rochelle

L L L L L L L L L L

391 Silgan White Cap LLC Downers Grove R R R

392 Simonton Building Products, Inc. Paris L

393 SIRVA Worldwide, Inc. Oak Brook _

394 SMS Assist LLC Chicago _

43

395 Snap-on Incorporated #1 Crystal Lake R R R R R R R R R R

EDGE TAX CREDIT

EXPIRED

396 Snap-on Incorporated #2 Crystal Lake R

397 Solvay USA Inc. f/k/a Rhodia, Inc. Blue Island, Chicago Heights, University Park

R R R

398 Sonoma Partners, LLC Chicago R

399 Source Interlink Companies, Inc. d/b/a Chas. Levy Circulating Company, LLC McCook

L L L L R

400 South Holland Paper Company Crete L

401 Spartan Light Metals Sparta L L L L L L L L L L

EDGE TAX CREDIT

EXPIRED

402 Spectrum Brands, Inc. f/k/a Rayovac Corporation Dixon

L L L L L L L L L L

403 SPX Corporation Romeoville L L L L

404 SPX Fluid Power Rockford R R R R L L L L L L

EDGE TAX CREDIT

EXPIRED

405 Stampede Meat, Inc. Bridgeview L L L L L L L L L L

406 Starcom Media Vest Group, Inc. Chicago L L L L

407 Steel Grip, Inc. Danville _

408 Stericycle, Inc. Northbrook & Lake Forest R R R R

409 Sterling Steel Company, LLC Leggett & Platt, Inc. Sterling

R R R R R R R R R R

410 Stevenson Crane Service, Inc. South Holland R R R R

411 Stratos Lightwave, LLC Harwood Heights R R L L L L L L L L

EDGE TAX CREDIT

EXPIRED

412 Suncast Corporation Batavia R R R R R R R L L L

EDGE TAX CREDIT

EXPIRED

413 SunCoke Energy, Inc. Lisle R R

414 Sunrock Ceramics Company, LLC Broadview L L L L L L

415 Supervalu, Inc. Champaign L R R R R R R R

416 Sweet Specialty Solutions, LLC Woodbridge R

44

417 Syncreon Technology (USA) LLC f/k/a NAL Worldwide LLC Addison

R L R R

418 Synergy Flavors, Inc. Wauconda L

419 Synovate, Inc. Chicago L L L L L L L L

420 Sysco Central Illinois, Inc. f/k/a Robert's Sysco Food Services, Inc. Lincoln

R L L R R R R

421 Sysco Food Services - Chicago, Inc. Des Plaines

R R R R R R R R R R

422 Sysmex America Inc. Lincolnshire R

423 Systrand Presta Engine Systems LLC Danville L L L L L L L L L L

424 Takeda Pharmaceuticals U.S.A., Inc. & Affiliates #1 Lincolnshire

R R R R R R R R R R EDGE TAX

CREDIT EXPIRED

425 Takeda Pharmaceuticals U.S.A., Inc. & Affiliates #2 Deerfield

R R R R R R R

426 Tap Pharmaceutical Products, Inc. Lake Forest R R R R R R R L L L

EDGE TAX CREDIT

EXPIRED

427 Target Corporation DeKalb R R R L L L L R

428 Technicolor (formerly Matsushita) Universal Media Services LLC of America Pinckneyville

R R R R R L L L L L EDGE TAX

CREDIT EXPIRED

429 Technology Solutions Group Inc. Aurora L L L R R

430 Terrace Holding Company Cicero R R R R R R R R R

431 The Boeing Company #1 Chicago R R R R R R R R R R R R

432 The Boeing Company #2 Mascoutah R R

433 The Chamberlain Group, Inc. Elmhurst R R

434 The Claro Group, LLC Chicago L L L L R

435 The Dow Chemical Company Wilmington L L L L L L L L L L

436 The GSI Group, Inc. Taylorville L L L L L

437 The Hillshire Brands Company f/k/a Sara Lee Corporation Downers Grove

R R R R R R R

45

438 The Jel Sert Company West Chicago R R R

439 The Libman Company Arcola L L L L L L L L L L

EDGE TAX CREDIT

EXPIRED

440 The New York Blower Company Effingham L L L L L L L L L L

441 The Sherwin-Williams Company #1 Chicago L L L L L L L L L

442 The Sherwin-Williams Company #2 Homewood & South Holland L L R R R R R

443 The Sherwin-Williams Company #3 Effingham R R R R R

444 thinkorswim Group, Inc. Chicago R L L L L L L L

445 ThyssenKrupp Crankshaft Co., LLC Danville

L L L L

446 TLHUS, Inc. (Tate & Lyle Holdings U.S.) and Subsidiary Companies Hoffman Estates, Decatur

R R

447 Tootsie Roll Industries, Inc. Chicago R R R R R R R

448 Total Logistic Control, LLC Rochelle R R L L R R R R R R

EDGE TAX CREDIT

EXPIRED

449 Tower Automotive Products Company, Inc. Chicago (Ford)

L L L L L L L L L L

450 Tradebe Environmental Services, LLC Oak Brook R R

451 Trading Technologies International, Inc. Chicago

R L R R R R R R

452 Trinity Rail Group, LLC Oak Brook Terrace L L L L L L L L L L

453 Trinity Structural Towers, Inc. Clinton L L L L L L

454 True Partners Consulting LLC f/k/a Verity Metis LLC Chicago

R R R R R R R R

455 TXEN Partners, LLC Waterloo L

456 Tyson Fresh Meats, Inc. f/k/a IBP, Inc. Ottawa R R R R R R R R R R

EDGE TAX CREDIT

EXPIRED

457 U.S. Cellular Corporation #1 Chicago & Bensenville R R R R R R R R R R

EDGE TAX CREDIT

EXPIRED

458 U.S. Cellular Corporation #2 Bensenville L L L L L L L L L

459 U.S. Cellular Corporation #3 East St. Louis L L L L L L L L L

46

460 U.S. Cellular Corporation #4 Itasca R R R R R L L L L

461 U.S. Cellular Corporation #5 Bolingbrook R R R R R R R R

462 U.S. Cellular Corporation #6 Chicago & Bensenville R R R

463 U.S. Foods, Inc. #1 Rosemont R R R

464 UCI International, Inc. & Affiliates Lake Forest R

465 UGN, Inc. Tinley Park R R R R R R R

466 Uline, Inc. Waukegan R R R R R R R R L R

EDGE TAX CREDIT

EXPIRED

467 United Parcel Service, Inc. (Ohio) #1 Rockford

R R R R R R R

468 United Parcel Service, Inc. (Ohio) #2 Rockford & Hodgkins R R R

469 United States Cold Storage, Inc. Wilmington L R R R L

470 United Stationers Inc. and its Subsidiaries Deerfield

L R R R R R R

471 United Stationers Supply Co. Greenville R R R R R R R R R R

472 University Health System Consortium Chicago R L

473 UPM Raflatac, Inc. Dixon L L L L L L

474 USF Holland, Inc. Granite City L L L L L L L L

475 USF Logistics Services, Inc. Pontoon Beach L L L L L L L L L L

EDGE TAX CREDIT

EXPIRED

476 USG Corporation Chicago R

477 UTi Integrated Logistics Elwood L L L L L L L

478 Vactor Manufacturing, Inc. #1 Streator R R R R R R R R R R

EDGE TAX CREDIT

EXPIRED

479 VAE Nortrak North America, Inc. Chicago Heights R L L L L L L L L L

480 ValueClick, Inc. Chicago R R

481 Vivid Seats Ltd. Chicago R

482 Vuteq Corporation Normal L L L L L L L L L L

EDGE TAX CREDIT

EXPIRED

483 W. S. Darley & Co. Itasca L L L L L

47

484 W. W. Grainger, Inc. Minooka, Niles R R

485 Wahl Clipper Corporation #1 Sterling R R R R R R R R R R

486 Walgreen Company & Subsidiaries #1 Deerfield

R R R R R R R R R R EDGE TAX

CREDIT EXPIRED

487 Walgreen Company & Subsidiaries #3 Edwardsville R R

488 WalMart Stores East, LP #1 Spring Valley R R R R R R R R R R

489 WalMart Stores East, LP #2 Sterling R R R R R R R R

490 Warehouse Specialists, Inc. Sauk Village R R R R R R R

491 Warner Electric, Inc. South Beloit L L L L L L

492 Washington Mutual Bank, F.A. Vernon Hills R R R L L R R L L L

EDGE TAX CREDIT

EXPIRED

493 Wells Fargo Bank, N.A. Springfield R R R R R R R R L

494 Wesley Jessen Corporation Des Plaines L L L L L L L L L L

EDGE TAX CREDIT

EXPIRED

495 Wiegel Tool Works, Inc. Wood Dale R

496 William W. Meyer & Sons, Inc. Libertyville R R L L L L L

497 Wilton Industries Romeoville L L L L L L L L

498 Winpak Heat Seal Corporation Pekin R L R R R R R

499 Winpak Portion Packaging, Inc. Sauk Village, South Chicago Heights

R R

500 Wirco Inc. Champaign R L L L L L L

501 Wm. Wrigley Jr. Company #1 Chicago R R R R R R R R R R

502 Wm. Wrigley Jr. Company #2 Chicago R R R R R R R

503 Wm. Wrigley Jr. Company #3 Chicago R R R R R R

504 WMS Gaming, Inc. #1 Waukegan L L L L L L L

505 Wonderlic, Inc. Vernon Hills R R R L

506 Woodland Foods LTD. Waukegan, Gurnee R R

507 ZF Lemforder Chicago LLC Chicago (Ford) L L L L L L L L L L

48

R= Tax Credit Received L= Tax Credit Lost