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HomeMy WebLinkAboutE-Packet 05-29-07_Learning Circle Montessori Elementary School, Inc__9 Commission Memorandum REPORT TO: Honorable Mayor and City Commission FROM: Brit Fontenot, City Clerk Chris Kukulski, City Manager SUBJECT: Commission Resolution 4024 - A resolution authorizing and providing for the issuance and sale of a revenue note pursuant to Montana Code Annotated, Title 90, Chapter 5, Part I, as amended, at the request of Learning Circle Montessori Elementary School, Inc., and approving forms of certain documents in connection therewith MEETING DATE: May 29, 2007 RECOMMENDATION: Adopt Resolution 4024 if, after the public hearing, the Commission determines that the project is in the public interest of the City, 90-5-104 (1). BACKGROUND: On May 7, 2007, the City Commission adopted Resolution 4020 which authorized a public hearing on May 29, 2007 relating to a project on behalf of Learning Circle Montessori Elementary School, Inc., a Montana non-profit corporation, and the issuance of a revenue note to finance the costs of acquiring a building to be used as a private elementary school under Montana Code Annotated, Title 90, Chapter 5, Part 1, as amended. Mr. Horatio Potter, Board President of the Learning Circle Montessori Elementary School, will be available to provide additional background information and answer related questions. FISCAL EFFECTS: There are no fiscal impacts to the City. By law (90-5-103), this is not a general obligation of the City. These bonds or loans do not create or give rise to any financial (pecuniary) liability of the City. They are backed by revenue from the school and a mortgage on 50 the property. To that end, the law requires that the bonds or notes be clearly labeled on their face as to the fact that they are NOT a financial obligation of the City. ALTERNATIVES: As suggested by the City Commission. Respectfully submitted, _________________________________ ____________________________ Brit Fontenot, City Clerk Chris A. Kukulski, City Manager 51 52 53 COMMISSION RESOLUTION 4024 A RESOLUTION AUTHORIZING AND PROVIDING FOR THE ISSUANCE AND SALE OF A REVENUE NOTE PURSUANT TO MONTANA CODE ANNOTATED, TITLE 90, CHAPTER 5, PART I, AS AMENDED, AT THE REQUEST OF LEARNING CIRCLE MONTESSORI ELEMENTARY SCHOOL, INC., AND APPROVING THE FORMS OF CERTAIN DOCUMENTS IN CONNECTION THEREWITH BE IT RESOLVED BY THE CITY COMMISSION OF CITY OF BOZEMAN: 1. Authority. The City is authorized by Montana Code Annotated, Title 90, Chapter 5, Part 1, as amended (the “Act”), to enter into agreements the governing body considers advantageous and not in conflict with the provisions of the Act to issue revenue bonds or notes and sell such bonds or notes at public or private sale in such manner and at such times as may be determined by this body to be most advantageous; and to loan the proceeds of its revenue bonds or notes for the purpose of defraying the cost of acquiring or improving projects consisting of real and personal properties suitable for use as commercial, manufacturing, agricultural or industrial enterprises, recreational or tourist facilities, multifamily housing, hospitals, long-term care facilities or medical facilities within its boundaries, or to refund bonds or notes issued under the Act. Such revenue bonds or notes may be secured by a pledge of the revenues to be derived by the City from a loan agreement with the borrower, by a mortgage on the project and by such other security devices as may be deemed advantageous. Under the provisions of the Act, any bonds or notes so issued by the City shall be special, limited obligations of the City, and shall not constitute nor give rise to a pecuniary liability of the City or a charge against its general credit or taxing powers. 2. The Project and the Note. Learning Circle Montessori Elementary School, Inc., a Montana nonprofit corporation (the “Borrower”) has proposed to undertake a project consisting of the acquisition by the Borrower of the existing 4,875 square foot building located at 3001 West Villard Street, Bozeman, Montana, for use as a private elementary school (herein referred to as the “Project”), and that the City issue and sell its Revenue Note (Learning Circle Montessori Elementary School, Inc. Project), in substantially the form set forth in Exhibit B to the Loan Agreement referred to below (the “Note”), pursuant to the Act, and loan the proceeds thereof to the Borrower to finance the Project. 3. Public Hearing. This Board conducted a public hearing Monday, May 29, 2007, on the proposal to undertake the Project and to issue the Note to provide financing therefor. All persons present had an opportunity to express their views with respect to the Project and the issuance of the Note. Based on the information presented, the City hereby finds and determines that the Project is in the public interest of the City. 4. Approval of Project. The Project described above is hereby approved by the City. 5. Documents Presented. Forms of the following documents relating to the Note and the Project have been submitted to the City and are now on file in the offices of the City Clerk: 54 (a) Loan and Purchase Agreement (the “Loan Agreement”), by and between the City, the Borrower and Wells Fargo Brokerage Services, LLC (the “Purchaser”), whereby, among other things, the City agrees to sell and the Purchaser agrees to purchase the Note, the City agrees to make a loan to the Borrower of the gross proceeds of the sale of the Note and the Borrower agrees to complete the Project, and the Borrower covenants to pay amounts sufficient to provide for the prompt payment of the principal of, premium, if any, and interest on the Note; (b) Loan Agreement Assignment (the “Loan Agreement Assignment”), whereby the City assigns to the Purchaser all of its interest in the Loan Agreement and Loan Repayments of the Borrower payable thereunder (except for its rights to indemnity and payment of fees, expenses and advances); and (c) Combination Mortgage, Security Agreement and Fixture Financing Statement and Assignment of Leases and Rents (the “Mortgage”), from the Borrower to the Purchaser, whereby the Borrower grants to the Purchaser a mortgage of, a security interest in, and an assignment of leases and rents with respect to the Project, as security for the Note. 6. Findings. It is hereby found, determined and declared that: (a) There is no litigation pending or, to the knowledge of the City, threatened against the City relating to the Project or to the Note, the Loan Agreement, the Loan Agreement Assignment or the Mortgage or questioning the organization, powers or authority of the City to issue the Note or execute such agreements. (b) The execution, delivery and performance of the City’s obligations under the Note, the Loan Agreement and the Loan Agreement Assignment do not and will not violate any order of any court or any agency of government of which the City is aware or in any proceeding to which the City is a party, or any indenture, agreement or other instrument to which the City is a party or by which it or any of its property is bound, or be in conflict with, result in a breach of, or constitute (with due notice or lapse of time or both) a default under any such indenture, agreement or other instrument. (c) The Loan Agreement provides for payments by the Borrower to the Purchaser, as registered owner of the Note, for the account of the City of such amounts as will be sufficient to pay the principal of, premium, if any, and interest on the Note when due. Within the meaning of Section 90-5-106(1), the City hereby finds and declares, as follows: (1) the amounts of principal and interest are set forth in the form of Note attached to the Loan Agreement as Exhibit B; (2) the Loan Agreement obligates the Borrower to provide for the operation and maintenance of the Project Facilities, including adequate insurance, taxes and special assessments; and (3) no reserves have been required to be established in connection with the issuance of the Note. (d) Under the provisions of the Act and as provided in the Loan Agreement, the Note is not and shall not be payable from or charged upon any funds other than amounts payable pursuant to the Loan Agreement, which are pledged to the payment 2 55 thereof pursuant to the Loan Agreement Assignment, and, in event of default, moneys derived from foreclosure of the Mortgage; the City is not subject to any liability thereon; no owner of the Note shall ever have the right to compel the exercise of the taxing power of the City to pay the Note or the interest thereon, nor to enforce payment thereof against any property of the City; neither the Note nor any document executed or approved in connection with the issuance thereof shall constitute a pecuniary liability, general or moral obligation, charge, lien or encumbrance, legal or equitable, upon any property of the City; and the Note shall not constitute or give rise to a charge against the general credit or taxing powers of the City. 7. Approval and Execution of Documents. The forms of Loan Agreement, Mortgage and Loan Agreement Assignment referred to in paragraph 5, are approved. The Loan Agreement and Loan Agreement Assignment shall be executed in the name and on behalf of the City by the officers identified in paragraph 17, in substantially the forms on file, but with all such changes therein as may be approved by the officers executing the same, which approval shall be conclusively evidenced by the execution thereof. 8. Approval, Execution and Delivery of the Note. The City is hereby authorized and directed to issue the Note, and the Note shall be substantially in the form, mature, bear interest, and be payable in the installments and shall otherwise contain the terms and provisions substantially to the effect set forth in the form of Note attached to the Loan Agreement as Exhibit B, which terms are for this purpose incorporated in this resolution and made a part hereof; provided, however, that the maturity of and principal payments with respect to the Note, the interest rate thereon, the amount of the installment payments required to be made thereunder, and the rights of optional or mandatory redemption with respect thereto shall all be as set forth in the finally issued Note, all of which terms and provisions shall be approved by the officers executing the Note, such approval to be conclusively evidenced by such execution; but provided further, however, that, in no event shall the original principal amount of the Note exceed $400,000, shall the final maturity of the Note be in excess of 20 years from the date of issuance thereof, or shall the rate of interest thereon exceed 5.50% per annum. The Note shall be issued and delivered to the Purchaser. The proposal of the Purchaser to purchase the Note as provided in the Loan Agreement at a purchase price equal to 100% of the par value thereof is hereby found and determined to be reasonable and is hereby accepted. Pursuant to the Loan Agreement, payment by the Purchaser of the purchase price of the Note shall constitute the loan of such funds from the City to the Borrower, as further provided in the Loan Agreement. 9. Registration Records. The Clerk of the Commission, as Note registrar, shall keep registration records which shall set forth the name and registered address of the registered owner of the Note from time to time. Transfer of ownership of the Note shall be reflected in such registration records, as provided in Section 11 below. 10. Mutilated, Lost, Stolen or Destroyed Note. If the Note is mutilated, lost, stolen or destroyed, the City may execute and deliver to the Holder a new Note of like amount, date, number and tenor as that mutilated, lost, stolen or destroyed; provided that, in the case of mutilation, the mutilated Note shall first be surrendered to the City, and in the case of a lost, 3 56 stolen or destroyed Note, there shall be first furnished to the City and the Borrower evidence of such loss, theft or destruction satisfactory to the City and the Borrower, together with indemnity satisfactory to them. The City and Borrower may charge the Holder with their reasonable fees and expenses in replacing any mutilated, lost, stolen or destroyed Note. 11. Transfer of Note; Person Treated as Holder. The Note shall be transferable by the Holder only on the registration records of the City, upon presentation of the Note for notation of such transfer thereon at the office of the City Clerk, as note registrar, accompanied by a written instrument of transfer in form satisfactory to the City Clerk duly executed by the Holder or its attorney duly authorized in writing. The Note shall continue to be subject to successive transfers in such manner at the option of the Holder of the Note. No service charge shall be made to the Holder for any such transfer, but the City Clerk may require payment of a sum sufficient to cover any tax or other governmental charge payable in connection therewith, which the Borrower shall pay under the Loan Agreement. The person in whose name the Note shall be issued or, if transferred, shall be registered from time to time shall be deemed and regarded as the absolute Holder thereof for all purposes, and payment of or on account of the principal of and interest on the Note shall be made only to or upon the order of the Holder thereof, or its attorney duly authorized in writing, and neither the City, the City Clerk, the Borrower, nor the Purchaser shall be affected by any notice to the contrary. All such payments shall be valid and effectual to satisfy and discharge the liability upon the Note to the extent of the sum or sums so paid. The Note shall be initially registered in the name of the Purchaser. 12. Amendments, Changes and Modifications to Documents and Note Resolution. Except as provided in the Loan Agreement, the City shall not enter into or make any change, modification, alteration or termination of the Loan Agreement, the Loan Agreement Assignment or this Note Resolution. 13. Pledge to Holder. Pursuant to the Loan Agreement Assignment, the City shall pledge and assign to the Purchaser and its successor Holders of the Note all interest of the City in the Loan Agreement (except for the interests of the City under Sections 5.02(b), 7.01, 7.07, 8.04 and 8.05). All collections of moneys by the City in any proceeding for enforcement of the obligations of the Borrower pursuant to the Loan Agreement, except for the rights of the City thereunder reserved under the Loan Agreement Assignment, shall be received, held and applied for the benefit of the Holder of the Note. 14. Covenants with Holders; Enforceability. All provisions of the Note and of this Resolution and all representations and undertakings by the City in the Loan Agreement and the Loan Agreement Assignment are hereby declared to be covenants between the City and the Purchaser and its successor Holders of the Note and shall be enforceable by the Purchaser or any Holder in a proceeding brought for that purpose. 15. Certificates, etc. Officers of the City are authorized to prepare and furnish to Dorsey & Whitney LLP, as Bond Counsel, to the Borrower and to the Purchaser, certified copies of all proceedings and records of the City relating to the Note, and such other affidavits and certificates as may be required to show the facts appearing from the books and records in the officers’ custody and control or as otherwise known to them; and all such certified copies, 4 57 certificates and affidavits, including any heretofore furnished, shall constitute representations of the City as to the truth of all statements of fact contained therein. 16. Nature of City’s Obligations. All covenants, stipulations, obligations, representations, and agreements of the City contained in this Resolution or contained in the aforementioned documents shall be deemed to be the covenants, stipulations, obligations, representations, and agreements of the City to the full extent authorized or permitted by law, and all such covenants, stipulations, obligations, representations, and agreements shall be binding upon the City. Except as otherwise provided in this Resolution, all rights, powers, and privileges conferred, and duties and liabilities imposed upon the City by the provisions of this Resolution or of the aforementioned documents shall be exercised or performed by such officers, board, body or agency as may be required or authorized by law to exercise such powers and to perform such duties. No covenant, stipulation, obligation, representation, or agreement herein contained or contained in the documents referred to above shall be deemed to be a covenant, stipulation, obligation, representation, or agreement of any board member, officer, agent, or employee of the City in that person’s individual capacity, and neither the City Commission nor any officer or employee executing the Note or such documents shall be liable personally on the Note or be subject to any representation, personal liability or accountability by reason of the issuance thereof. No provision, representation, covenant or agreement contained in the Note, this Resolution or in any other document related to the Note, and no obligation therein or herein imposed upon the City or the breach thereof, shall constitute or give rise to a general or moral obligation, or indebtedness or pecuniary liability of the City or any charge upon its general credit or taxing powers. In making the agreements, provisions, covenants and representations set forth in the Note or in any other document related to the Note, the City has not obligated itself to pay or remit any funds or revenues. 17. Authorized Officers. The Note and the documents referred to herein are authorized to be executed on behalf of the City by either its Mayor or City Clerk; provided that in the event any of the officers of the City authorized to execute documents on behalf of the City under this Resolution shall have resigned or shall for any reason be unable to do so, the acting Mayor or the acting City Clerk, as the case may be, is hereby directed and authorized to do so on behalf of the City, with the same effect as if executed by any officer specifically authorized to do so in this Resolution. 18. Bank-Qualified Bond. The Note is hereby designated as a “qualified tax-exempt obligation” within the meaning of Section 265(b)(3) of the Internal Revenue Code of 1986, as amended. The Note is to be issued on behalf of an organization described in Section 501(c)(3) of the Code and is to be issued as a “qualified 501(c)(3) bond” under Section 145 of the Code. The City, together with all subordinate entities thereof, does not reasonably expect to issue tax- exempt obligations, including the Note (other than private activity bonds not constituting “qualified 501(c)(3) bonds”), which, when added together with all such obligations heretofore issued by the City, or such subordinate entities, in calendar year 2007, will be in an aggregate amount exceeding $10,000,000 in calendar year 2007. 19. Definitions and Interpretation. Terms not otherwise defined in this Resolution but defined in the Loan Agreement shall have the same meanings in this Resolution and shall be interpreted herein as provided therein. Notices may be given as provided in the Loan 5 58 Agreement. In case any provision of this Resolution is for any reason illegal or invalid or inoperable, such illegality or invalidity or inoperability shall not affect the remaining provisions of this Resolution, which shall be construed or enforced as if such illegal or invalid or inoperable provision were not contained herein. PASSED AND APPROVED BY THE CITY COMMISSION OF THE CITY OF BOZEMAN, MONTANA, on this 29th day of May, 2007. ____________________________________ Mayor Attest: Clerk of the Commission APPROVED AS TO FORM: City Attorney 6 59 CERTIFICATE AS TO RESOLUTION I, the undersigned, being the duly qualified and acting recording officer of the City of Bozeman, Montana (the “City”), hereby certify that the attached resolution is a true copy of a Resolution entitled: “A RESOLUTION AUTHORIZING AND PROVIDING FOR THE ISSUANCE AND SALE OF A REVENUE NOTE PURSUANT TO MONTANA CODE ANNOTATED, TITLE 90, CHAPTER 5, PART I, AS AMENDED, AT THE REQUEST OF LEARNING CIRCLE MONTESSORI ELEMENTARY SCHOOL, INC., AND APPROVING THE FORMS OF CERTAIN DOCUMENTS IN CONNECTION THEREWITH” (the “Resolution”), on file in the original records of the City in my legal custody; that the Resolution was duly adopted by the City Commission of the City at a regular meeting on May 29, 2007, and that the meeting was duly held by the City Commission and was attended throughout by a quorum, pursuant to call and notice of such meeting given as required by law; and that the Resolution has not as of the date hereof been amended or repealed. I further certify that, upon vote being taken on the Resolution at said meeting, the following Commissioners voted in favor thereof _____________________________________ ______________________________________________________; voted against the same: ________________________________________________; abstained from voting thereon: ________________; or were absent: __________________. WITNESS my hand and seal officially this ____ day of May, 2007. (SEAL) ____________________________________ Clerk of the Commission 60 Extract of Minutes of Meeting of the City Commission of City of Bozeman, Montana Pursuant to due call and notice thereof, a regular meeting of the City Commission of City of Bozeman, Montana (the “City”) was duly held in the Community Room, Third Floor, Gallatin County Courthouse, on Monday, the 29th day of May, 2007, at 6:00 o’clock p.m. The following Commission members were present: and the following were absent: * * * * * * * * * The Mayor announced that this was the time and place for a public hearing on a proposal for the undertaking of a project consisting of the acquisition of the existing 4,875 square foot building located at 3001 West Villard Street, Bozeman, Montana, for use as a private elementary school, and the issuance of a revenue note by the City therefor, all at the request of Learning Circle Montessori Elementary School, Inc., a Montana nonprofit corporation. The following persons appeared: After all persons present had an opportunity to express their views, the hearing was closed. * * * * * * * * * Commissioner _____________ then introduced the following written resolution, the reading in full thereof having been dispensed with by unanimous consent, and moved the adoption thereof: 61 62 June 1, 2007 Wells Fargo Brokerage Services, LLC Minneapolis, Minnesota Re: $400,000 Revenue Note (Learning Circle Montessori Elementary School, Inc. Project) City of Bozeman, Montana Ladies and Gentlemen: We have acted as Bond Counsel in connection with the authorization, issuance and sale by City of Bozeman, Montana (the “Issuer”), of its Revenue Note (Learning Circle Montessori Elementary School, Inc. Project), in the authorized principal amount of $400,000 (the “Note”), dated the date hereof, being a single, fully registered Note. The Note matures on the date, bears interest at the rate and payable on the dates, and is subject to mandatory and optional redemption on the conditions and dates and at the prices specified therein. The Note is being issued for the purpose of funding a loan from the Issuer to Learning Circle Montessori Elementary School, Inc., a Montana limited liability partnership (the “Borrower”), to provide financing for the project described in the Loan and Purchase Agreement referenced below. For the purposes of rendering this opinion, we have examined: (1) a Loan and Purchase Agreement dated as of June 1, 2007 (the “Loan Agreement”), between the Issuer, the Borrower and Wells Fargo Brokerage Services, LLC as purchaser (the “Purchaser”), (2) the Loan Agreement Assignment dated as of June 1, 2007 (the “Loan Agreement Assignment”), from the Issuer to the Purchaser, (3) a certified copy of the Note Resolution adopted by the Board of Commissioners of the Issuer on May 29, 2007 (the “Note Resolution”), authorizing execution and delivery of the Loan Agreement, the Loan Agreement Assignment and other documents, and (4) other documents and matters of law as we have deemed necessary in order to render this opinion, including an opinion rendered by Paul J. Luwe, Esq., as counsel to the Issuer, and an opinion rendered by Janice K. Whetstone, P.C., as counsel to the Borrower, upon which opinions we rely as to matters set forth therein. As to questions of fact material to our opinion, we have assumed the authenticity of and relied upon certified proceedings, affidavits and certificates furnished to us without undertaking to verify the same by independent investigation. We have not been engaged or undertaken to verify the accuracy, completeness or sufficiency of any offering material relating to the Note, and we express no opinion relating thereto. 63 Wells Fargo Brokerage Services, LLC June 1, 2007 Page 2 From such examination and on the basis of laws, regulations, rulings and decisions in effect on the date hereof, it is our opinion that: (1) The Issuer is authorized to issue the Note, to lend the proceeds thereof to the Borrower pursuant to the Loan Agreement, and to execute and deliver the Loan Agreement and the Loan Agreement Assignment. (2) The Loan Agreement and the Loan Agreement Assignment have been duly and validly authorized, executed and delivered by the Issuer and, assuming the due authorization, execution and delivery thereof by the other parties thereto, are in full force and effect and are valid and binding obligations of the Issuer enforceable in accordance with their terms. (3) The Note has been duly and validly authorized, executed and delivered by the Issuer and is a valid and binding special obligation of the Issuer in accordance with its terms and the terms of the Note Resolution. (4) The Note is not a general obligation or indebtedness of the Issuer within the meaning of any constitutional or statutory limitation, and does not constitute or give rise to a charge against its general credit or taxing powers, but is payable solely from revenues pledged and assigned to the Purchaser under the Loan Agreement Assignment and the Note Resolution. (5) The Note is a “private activity bond” within the meaning of Section 141 and a “qualified 501(c)(3) bond” within the meaning of Section 145 of the Internal Revenue Code of 1986 (the “Code”). The Note bears interest that is not includable in gross income of the owner thereof for federal income tax purposes. Interest on the Note is not an item of tax preference includable in alternative minimum taxable income for purposes of the federal alternative minimum tax applicable to all taxpayers, but is includable in adjusted current earnings of corporations in determining alternative minimum taxable income for purposes of the federal alternative minimum tax imposed on corporations. Interest on the Note is not includable in gross income for State of Montana individual income tax purposes, but is includable in the computation of income for purposes of the Montana corporate income tax and the Montana corporate license tax. The Code establishes certain requirements (the “Federal Tax Requirements”) that must be met subsequent to the issuance of the Note in order that, for federal income tax purposes, interest on the Note not be included in gross income. The Federal Tax Requirements include, but are not limited to, requirements relating to the expenditure of Note proceeds, occupancy of the project financed by the Note, restrictions on the investment of Note proceeds prior to expenditure and the requirement that certain earnings on the “gross proceeds” of the Note be paid to the federal government. Noncompliance with the Federal Tax Requirements may cause interest on the Note 64 Wells Fargo Brokerage Services, LLC June 1, 2007 Page 3 to become subject to federal and Montana income taxation retroactive to their date of issue, irrespective of the date on which such noncompliance occurs or is ascertained. The Loan Agreement contains covenants and other provisions which, if complied with, will satisfy the Federal Tax Requirements. In expressing the opinion in paragraph (5), we have assumed compliance by the Borrower, the Issuer and the Purchaser with the provisions of the Loan Agreement. Except as expressly stated in this opinion, we express no opinion as to federal or state tax consequence arising from ownership of the Note or receipt of interest thereon. It is to be understood that the rights of the owners of the Note and the enforceability of the Note, the Loan Agreement and the Loan Agreement Assignment may be subject to (i) state and federal laws, rulings, decisions and principles of equity affecting remedies, and (ii) bankruptcy, insolvency, reorganization, moratorium, fraudulent conveyance and other similar laws affecting creditors’ rights heretofore or hereafter enacted to the extent constitutionally applicable and may also be subject to the exercise of judicial discretion in appropriate cases. In rendering this opinion we have relied upon the opinion of Janice K. Whetstone, P.C., counsel to the Borrower, that the Borrower is an organization described in Section 501(c)(3) of the Code and exempt from federal income taxation under Section 501(a) of the Code, that the Loan Agreement has been duly authorized, executed and delivered by the Borrower, and as to the characterization of the Borrower’s activities in connection with the properties financed with proceeds of the Note as activities that do not constitute an unrelated trade or business under Section 513(a) of the Code. In addition, we have relied upon the opinion of Paul J. Luwe, Esq., counsel to the Issuer, as to the matters set forth therein. Finally, we have relied upon certifications made by officers of the Issuer and the Borrower as to the use of the proceeds of the Note, the use of the facilities financed thereby, and other matters material to the tax-exempt status of the interest borne by the Note. Very truly yours, 4824-2724-5313\1 65 [Form of Opinion of Counsel to the Issuer] [Letterhead of City Attorney] June 1, 2007 Wells Fargo Brokerage Services, LLC Minneapolis, Minnesota Dorsey & Whitney LLP Minneapolis, Minnesota Re: $400,000 Revenue Note (Learning Circle Montessori Elementary School, Inc. Project) City of Bozeman, Montana, Ladies and Gentlemen: We have acted as legal counsel to City of Bozeman, Montana, a political subdivision under the laws of Montana (the “Issuer”) in connection with the authorization, issuance and sale of its Revenue Note (Learning Circle Montessori Elementary School, Inc. Project), in the principal amount of $400,000 (the “Note”), which is being issued pursuant to Montana Code Annotated, Title 90, Chapter 5, Part 1, as amended (the “Act”). The Note is being issued for the purpose of funding a loan from the Issuer to Learning Circle Montessori Elementary School, Inc., a Montana nonprofit corporation (the “Borrower”), to provide financing for the project described in the Loan and Purchase Agreement referenced below. We have examined executed copies of the following: (a) the Loan and Purchase Agreement dated as of June 1, 2007 (the “Loan Agreement”) between the Issuer, Wells Fargo Brokerage Services, LLC as purchaser (the “Purchaser”) and the Borrower; (b) the Loan Agreement Assignment dated as of June 1, 2007 (the “Loan Assignment”) from the Issuer to the Purchaser; (c) the note resolution adopted May 29, 2007, by the City Commissioners of the Issuer, authorizing and approving the issuance of the Note (the “Note Resolution”); and (d) such other instruments and certifications as have been executed and delivered by the Issuer pursuant to the terms of the Loan Agreement and the Loan Assignment. 66 Based upon our examination of the foregoing agreements, the Note Resolution, certifications and such other documents and such matters of law as we have deemed necessary, we are of the opinion that: 1. The Issuer is a duly organized and existing political subdivision under the laws of the State of Montana. Under the provisions of the Act, the Issuer is authorized to undertake the project and enter into the transactions contemplated by the Loan Agreement and the Loan Assignment and to carry out its obligations thereunder. Pursuant to the Note Resolution, the Issuer has been duly authorized to execute and deliver the Loan Agreement and the Loan Assignment, and to issue, execute and deliver the Note, and to execute and deliver such other documents and certificates as are contemplated thereby. 2. All proceedings and actions taken by the Issuer in connection with the project and the issuance and sale of the Note were duly conducted in accordance with all procedural requirements imposed by law, and the officials of the Issuer acting in such connection were duly elected and qualified to serve as such officers. 3. The execution and delivery of the Loan Agreement, the Loan Assignment and the Note do not violate any provision of any law, rule, regulation or ordinance, or any order, judgment or decree of any federal, state or local court, and do not conflict with or constitute a breach of or a default under any ordinance, rule, regulation or similar restriction, or under the terms and conditions of any agreement or instrument to which the Issuer is a party or by which the Issuer is bound. 4. The Note, the Loan Agreement and the Loan Assignment have been duly authorized, executed and delivered by the Issuer, and are valid and binding obligations thereof enforceable in accordance with their respective terms, except as such enforceability may be limited by bankruptcy, insolvency, reorganization, moratorium and other similar laws affecting creditors’ rights heretofore or hereafter enacted to the extent constitutionally applicable and that their enforcement may also be subject to the exercise of judicial discretion in accordance with general principles of law. 5. There are no legal or governmental proceedings pending or, to the best of our knowledge, threatened, against the Issuer, wherein an unfavorable decision, ruling or finding would have a material adverse effect on the legality, validity, or enforceability of the Note, the Loan Agreement or the Loan Assignment. Very truly yours, 2 4835-1776-4353\1 67 [Letterhead of Counsel to the Borrower] June 1, 2007 Wells Fargo Brokerage Services, LLC Minneapolis, Minnesota Dorsey & Whitney LLP Minneapolis, Minnesota Re: $400,000 Revenue Note (Learning Circle Montessori Elementary School, Inc. Project) City of Bozeman, Montana Ladies and Gentlemen: I have acted as legal counsel to Learning Circle Montessori Elementary School, Inc., a Montana nonprofit corporation (the “Borrower”), in connection with the issuance by City of Bozeman, Montana (the “Issuer”) of its Revenue Note (Learning Circle Montessori Elementary School, Inc. Project), in the principal amount of $400,000 (the “Note”). This opinion is being supplied to Wells Fargo Brokerage Services, LLC (the “Purchaser”) and Dorsey & Whitney LLP, as Bond Counsel, at the request of the Borrower. For the purpose of rendering this opinion, I have examined: (1) a Loan and Purchase Agreement (the “Loan Agreement”), dated as of June 1, 2007, between the Issuer, the Purchaser and the Borrower; (2) a Combination Mortgage, Security Agreement and Fixture Financing Statement and Assignment of Leases and Rents (the “Mortgage”) dated as of June 1, 2007 from the Borrower to the Purchaser; and (3) such other documents as I considered necessary in order to render the opinions set forth below. In rendering the opinions set forth below, I have assumed the authenticity of all documents submitted to us as originals, the genuineness of all signatures and the conformity to authentic originals of all documents submitted to me as copies. I have also assumed with respect to all parties to agreements or instruments relevant hereto other than the Borrower, that such parties had the requisite power and authority (corporate or otherwise) to execute, deliver and perform such agreements or instruments, that such agreements or instruments have been duly authorized by all requisite action (corporate or otherwise), executed and delivered by such parties and that such agreements or instruments are the valid, binding and enforceable obligations of such parties. As to questions of fact material to the opinions below, I have relied upon representations made by officers of the Borrower, and upon certificates of officers of the Borrower and public officials (including, without limitation, those certificates delivered to others at the time of issuance and delivery by the Issuer of the Note). 68 Based on the foregoing, I am of the opinion that: 1. The Borrower is a nonprofit corporation, duly organized, validly existing and in good standing under the laws of the State of Montana. 2. The Borrower is an organization described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended (the “Code”) (a “Tax-Exempt Organization”); the Borrower is exempt from federal income taxation under Section 501(a) of the Code, other than with respect to unrelated business income, pursuant to Section 513 of the Code, if any; the Borrower is not a private foundation, within the meaning of Section 509(a) of the Code; and none of the activities of the Borrower in connection with the properties financed with the proceeds of the Note constitute an unrelated trade or business under Section 513(a) of the Code. 3. The Borrower has full power and authority to execute and deliver the Loan Agreement and the Mortgage and to carry out the terms thereof. The Loan Agreement and the Mortgage have been duly authorized by all requisite action on the part of the Borrower and have been duly executed and delivered by the Borrower. 4. The Loan Agreement and the Mortgage constitute valid and binding obligations of the Borrower enforceable in accordance with their terms. 5. I know of no pending or overtly threatened lawsuits against the Borrower (i) with respect to the transactions contemplated by the Loan Agreement or the Mortgage, or (ii) that if decided against the Borrower would have a materially adverse effect on the financial condition or operations of the Borrower. The opinions set forth above are subject to the following qualifications and exceptions: The opinions in paragraph 4 above are subject to the effect of any applicable bankruptcy, insolvency, reorganization, moratorium or other similar law of general application affecting creditors’ rights. The opinions in paragraph 4 above are subject to the effect of general principles of equity, including (without limitation) concepts of materiality, reasonableness, good faith and fair dealing, and other similar doctrines affecting the enforceability of agreements generally (regardless of whether considered in a proceeding in equity or at law). The opinions expressed above are limited to the laws of the State of Montana and the federal laws of the United States of America. The foregoing opinions are being furnished to you solely for your benefit and may not be relied upon by, nor may copies be delivered to, any other person without my prior written consent. Very truly yours, 2 4810-6199-9617\1 69 B. SEND ACKNOWLEDGMENT TO: (Name and Address) FILING OFFICE COPY — NATIONAL UCC FINANCING STATEMENT (FORM UCC1) (REV. 07/29/98) THE ABOVE SPACE IS FOR FILING OFFICE USE ONLY UCC FINANCING STATEMENT FOLLOW INSTRUCTIONS (front and back) CAREFULLY A. NAME & PHONE OF CONTACT AT FILER [optional] 1. DEBTOR'S EXACT FULL LEGAL NAME - insert only one debtor name (1a or 1b) - do not abbreviate or combine names 4. This FINANCING STATEMENT covers the following collateral: COUNTRY 5. ALTERNATIVE DESIGNATION [if applicable]:NON-UCC FILINGAG. LIENSELLER/BUYERBAILEE/BAILORCONSIGNEE/CONSIGNORLESSEE/LESSOR This FINANCING STATEMENT is to be filed [for record] (or recorded) in the REAL ESTATE RECORDS. Attach Addendum6.All Debtors Debtor 1 Debtor 2 Check to REQUEST SEARCH REPORT(S) on Debtor(s) [ADDITIONAL FEE]7.[if applicable] [optional] OR SUFFIX POSTAL CODECITY FIRST NAME 2c. MAILING ADDRESS OR OR 2d. TAX ID #: SSN OR EIN ADD'L INFO RE ORGANIZATION DEBTOR 2e. TYPE OF ORGANIZATION 2f. JURISDICTION OF ORGANIZATION 3b. INDIVIDUAL'S LAST NAME FIRST NAME POSTAL CODE3c. MAILING ADDRESS 1a. ORGANIZATION'S NAME 2b. INDIVIDUAL'S LAST NAME CITY MIDDLE NAME STATE 2g. ORGANIZATIONAL ID #, if any MIDDLE NAME STATE SUFFIX COUNTRY 1d. TAX ID #: SSN OR EIN 2. ADDITIONAL DEBTOR'S EXACT FULL LEGAL NAME - insert only one debtor name (2a or 2b) - do not abbreviate or combine names POSTAL CODECITY1c. MAILING ADDRESS ADD'L INFO RE ORGANIZATION DEBTOR 1e. TYPE OF ORGANIZATION 1f. JURISDICTION OF ORGANIZATION NONE 1b. INDIVIDUAL'S LAST NAME 2a. ORGANIZATION'S NAME FIRST NAME MIDDLE NAME STATE 1g. ORGANIZATIONAL ID #, if any SUFFIX COUNTRY NONE 3a. ORGANIZATION'S NAME 3. SECURED PARTY'S NAME (or NAME of TOTAL ASSIGNEE of ASSIGNOR S/P) - insert only one secured party name (3a or 3b) 8.OPTIONAL FILER REFERENCE DATA 70 Instructions for National UCC Financing Statement (Form UCC1) Please type or laser-print this form. Be sure it is completely legible. Read all Instructions, especially Instruction 1; correct Debtor name is crucial. Follow Instructions completely. Fill in form very carefully; mistakes may have important legal consequences. If you have questions, consult your attorney. Filing office cannot give legal advice. Do not insert anything in the open space in the upper portion of this form; it is reserved for filing office use. When properly completed, send Filing Office Copy, with required fee, to filing office. If you want an acknowledgment, complete item B and, if filing in a filing office that returns an acknowledgment copy furnished by filer, you may also send Acknowledgment Copy; otherwise detach. If you want to make a search request, complete item 7 (after reading Instruction 7 below) and send Search Report Copy, otherwise detach. Always detach Debtor and Secured Party Copies. If you need to use attachments, use 8-1/2 X 11 inch sheets and put at the top of each sheet the name of the first Debtor, formatted exactly as it appears in item 1 of this form; you are encouraged to use Addendum (Form UCC1Ad). A.To assist filing offices that might wish to communicate with filer, filer may provide information in item A. This item is optional. B.Complete item B if you want an acknowledgment sent to you. If filing in a filing office that returns an acknowledgment copy furnished by filer, present simultaneously with this form a carbon or other copy of this form for use as an acknowledgment copy. 1.Debtor name: Enter only one Debtor name in item 1, an organization's name (1a) or an individual’s name (1b). Enter Debtor’s exact full legal name. Don’t abbreviate. 1a.Organization Debtor. “Organization” means an entity having a legal identity separate from its owner. A partnership is an organization; a sole proprietorship is not an organization, even if it does business under a trade name. If Debtor is a partnership, enter exact full legal name of partnership; you need not enter names of partners as additional Debtors. If Debtor is a registered organization (e.g., corporation, limited partnership, limited liability company), it is advisable to examine Debtor’s current filed charter documents to determine Debtor's correct name, organization type, and jurisdiction of organization. 1b.Individual Debtor. “Individual” means a natural person; this includes a sole proprietorship, whether or not operating under a trade name. Don’t use prefixes (Mr., Mrs., Ms.). Use suffix box only for titles of lineage (Jr., Sr., III) and not for other suffixes or titles (e.g., M.D.). Use married woman’s personal name (Mary Smith, not Mrs. John Smith). Enter individual Debtor’s family name (surname) in Last Name box, first given name in First Name box, and all additional given names in Middle Name box. For both organization and individual Debtors: Don’t use Debtor’s trade name, DBA, AKA, FKA, Division name, etc. in place of or combined with Debtor’s legal name; you may add such other names as additional Debtors if you wish (but this is neither required nor recommended). 1c. An address is always required for the Debtor named in 1a or 1b. 1d. Debtor’s taxpayer identification number (tax ID #) — social security number or employer identification number — may be required in some states. 1e,f,g. “Additional information re organization Debtor” is always required. Type of organization and jurisdiction of organization as well as Debtor’s exact legal name can be determined from Debtor’s current filed charter document. Organizational ID #, if any, is assigned by the agency where the charter document was filed; this is different from tax ID #; this should be entered preceded by the 2-character U.S. Postal identification of state of organization if one of the United States (e.g., CA12345, for a California corporation whose organizational ID # is 12345); if agency does not assign organizational ID #, check box in item 1g indicating “none.” Note: If Debtor is a trust or a trustee acting with respect to property held in trust, enter Debtor's name in item 1 and attach Addendum (Form UCC1Ad) and check appropriate box in item 17. If Debtor is a decedent's estate, enter name of deceased individual in item 1b and attach Addendum (Form UCC1Ad) and check appropriate box in item 17. If Debtor is a transmitting utility or this Financing Statement is filed in connection with a Manufactured-Home Transaction or a Public-Finance Transaction as defined in applicable Commercial Code, attach Addendum (Form UCC1Ad) and check appropriate box in item 18. 2. If an additional Debtor is included, complete item 2, determined and formatted per Instruction 1. To include further additional Debtors, or one or more additional Secured Parties, attach either Addendum (Form UCC1Ad) or other additional page(s), using correct name format. Follow Instruction 1 for determining and formatting additional names. 3. Enter information for Secured Party or Total Assignee, determined and formatted per Instruction 1. If there is more than one Secured Party, see Instruction 2. If there has been a total assignment of the Secured Party’s interest prior to filing this form, you may either (1) enter Assignor S/P‘s name and address in item 3 and file an Amendment (Form UCC3) [see item 5 of that form]; or (2) enter Total Assignee’s name and address in item 3 and, if you wish, also attaching Addendum (Form UCC1Ad) giving Assignor S/P’s name and address in item 12. 4. Use item 4 to indicate the collateral covered by this Financing Statement. If space in item 4 is insufficient, put the entire collateral description or continuation of the collateral description on either Addendum (Form UCC1Ad) or other attached additional page(s). 5. If filer desires (at filer's option) to use titles of lessee and lessor, or consignee and consignor, or seller and buyer (in the case of accounts or chattel paper), or bailee and bailor instead of Debtor and Secured Party, check the appropriate box in item 5. If this is an agricultural lien (as defined in applicable Commercial Code) filing or is otherwise not a UCC security interest filing (e.g., a tax lien, judgment lien, etc.), check the appropriate box in item 5, complete items 1-7 as applicable and attach any other items required under other law. 6. If this Financing Statement is filed as a fixture filing or if the collateral consists of timber to be cut or as-extracted collateral, complete items 1- 5, check the box in item 6, and complete the required information (items 13, 14 and/or 15) on Addendum (Form UCC1Ad). 7. This item is optional. Check appropriate box in item 7 to request Search Report(s) on all or some of the Debtors named in this Financing Statement. The Report will list all Financing Statements on file against the designated Debtor on the date of the Report, including this Financing Statement. There is an additional fee for each Report. If you have checked a box in item 7, file Search Report Copy together with Filing Officer Copy (and Acknowledgment Copy). Note: Not all states do searches and not all states will honor a search request made via this form; some states require a separate request form. 8. This item is optional and is for filer's use only. For filer's convenience of reference, filer may enter in item 8 any identifying information (e.g., Secured Party's loan number, law firm file number, Debtor's name or other identification, state in which form is being filed, etc.) that filer may find useful. 71 15.Name and address of a RECORD OWNER of above-described real estate (if Debtor does not have a record interest): 17. Check only if applicable and check only one box. Debtor is a Trust or Trustee acting with respect to property held in trust or Decedent's Estate 18. Check only if applicable and check only one box. FILING OFFICE COPY — NATIONAL UCC FINANCING STATEMENT ADDENDUM (FORM UCC1Ad) (REV. 07/29/98) Debtor is a TRANSMITTING UTILITY Filed in connection with a Manufactured-Home Transaction — effective 30 years Filed in connection with a Public-Finance Transaction — effective 30 years THE ABOVE SPACE IS FOR FILING OFFICE USE ONLY FIRST NAME CITY STATE 11e. TYPE OF ORGANIZATION COUNTRY 11. ADDITIONAL DEBTOR'S EXACT FULL LEGAL NAME - insert only one name (11a or 11b) - do not abbreviate or combine names 11c. MAILING ADDRESS OR 11a. ORGANIZATION'S NAME 11b. INDIVIDUAL'S LAST NAME 11d. TAX ID #: SSN OR EIN 11f. JURISDICTION OF ORGANIZATION MIDDLE NAME POSTAL CODE SUFFIX ADD'L INFO RE ORGANIZATION DEBTOR NONE 12. ADDITIONAL SECURED PARTY'S or ASSIGNOR S/P'S NAME - insert only one name (12a or 12b) OR 14. Description of real estate: fixture filing. 12c. MAILING ADDRESS CITY STATE SUFFIXMIDDLE NAMEFIRST NAME12b. INDIVIDUAL'S LAST NAME 12a. ORGANIZATION'S NAME collateral, or is filed as a 13. This FINANCING STATEMENT covers timber to be cut or as-extracted 16. Additional collateral description: 11g. ORGANIZATIONAL ID #, if any POSTAL CODE COUNTRY OR UCC FINANCING STATEMENT ADDENDUM FOLLOW INSTRUCTIONS (front and back) CAREFULLY 9. NAME OF FIRST DEBTOR (1a or 1b) ON RELATED FINANCING STATEMENT 9a. ORGANIZATION'S NAME 9b. INDIVIDUAL'S LAST NAME 10. MISCELLANEOUS: MIDDLE NAME,SUFFIXFIRST NAME 72 Instructions for National UCC Financing Statement Addendum (Form UCC1Ad) 9. Insert name of first Debtor shown on Financing Statement to which this Addendum is related, exactly as shown in item 1 of Financing Statement. 10. Miscellaneous: Under certain circumstances, additional information not provided on Financing Statement may be required. Also, some states have non-uniform requirements. Use this space to provide such additional information or to comply with such requirements; otherwise, leave blank. 11. If this Addendum adds an additional Debtor, complete item 11 in accordance with Instruction 1 on Financing Statement. To add more than one additional Debtor, either use an additional Addendum form for each additional Debtor or replicate for each additional Debtor the formatting of Financing Statement item 1 on an 8-1/2 X 11 inch sheet (showing at the top of the sheet the name of the first Debtor shown on the Financing Statement), and in either case give complete information for each additional Debtor in accordance with Instruction 1 on Financing Statement. All additional Debtor information, especially the name, must be presented in proper format exactly identical to the format of item 1 of Financing Statement. 12. If this Addendum adds an additional Secured Party, complete item 12 in accordance with Instruction 3 on Financing Statement. In the case of a total assignment of the Secured Party’s interest before the filing of this Financing Statement, if filer has given the name and address of the Total Assignee in item 3 of the Financing Statement, filer may give the Assignor S/P’s name and address in item 12. 13-15. If collateral is timber to be cut or as-extracted collateral, or if this Financing Statement is filed as a fixture filing, check appropriate box in item 13; provide description of real estate in item 14; and, if Debtor is not a record owner of the described real estate, also provide, in item 15, the name and address of a record owner. Also provide collateral description in item 4 of Financing Statement. Also check box 6 on Financing Statement. Description of real estate must be sufficient under the applicable law of the jurisdiction where the real estate is located. 16. Use this space to provide continued description of collateral, if you cannot complete description in item 4 of Financing Statement. 17. If Debtor is a trust or a trustee acting with respect to property held in trust or is a decedent’s estate, check the appropriate box. 18. If Debtor is a transmitting utility or if the Financing Statement relates to a Manufactured-Home Transaction or a Public-Finance Transaction as defined in the applicable Commercial Code, check the appropriate box. 73 B. SEND ACKNOWLEDGMENT TO: (Name and Address) FILING OFFICE COPY — NATIONAL UCC FINANCING STATEMENT (FORM UCC1) (REV. 07/29/98) THE ABOVE SPACE IS FOR FILING OFFICE USE ONLY UCC FINANCING STATEMENT FOLLOW INSTRUCTIONS (front and back) CAREFULLY A. NAME & PHONE OF CONTACT AT FILER [optional] 1. DEBTOR'S EXACT FULL LEGAL NAME - insert only one debtor name (1a or 1b) - do not abbreviate or combine names 4. This FINANCING STATEMENT covers the following collateral: COUNTRY 5. ALTERNATIVE DESIGNATION [if applicable]:NON-UCC FILINGAG. LIENSELLER/BUYERBAILEE/BAILORCONSIGNEE/CONSIGNORLESSEE/LESSOR This FINANCING STATEMENT is to be filed [for record] (or recorded) in the REAL ESTATE RECORDS. Attach Addendum6.All Debtors Debtor 1 Debtor 2 Check to REQUEST SEARCH REPORT(S) on Debtor(s) [ADDITIONAL FEE]7.[if applicable] [optional] OR SUFFIX POSTAL CODECITY FIRST NAME 2c. MAILING ADDRESS OR OR 2d. TAX ID #: SSN OR EIN ADD'L INFO RE ORGANIZATION DEBTOR 2e. TYPE OF ORGANIZATION 2f. JURISDICTION OF ORGANIZATION 3b. INDIVIDUAL'S LAST NAME FIRST NAME POSTAL CODE3c. MAILING ADDRESS 1a. ORGANIZATION'S NAME 2b. INDIVIDUAL'S LAST NAME CITY MIDDLE NAME STATE 2g. ORGANIZATIONAL ID #, if any MIDDLE NAME STATE SUFFIX COUNTRY 1d. TAX ID #: SSN OR EIN 2. ADDITIONAL DEBTOR'S EXACT FULL LEGAL NAME - insert only one debtor name (2a or 2b) - do not abbreviate or combine names POSTAL CODECITY1c. MAILING ADDRESS ADD'L INFO RE ORGANIZATION DEBTOR 1e. TYPE OF ORGANIZATION 1f. JURISDICTION OF ORGANIZATION NONE 1b. INDIVIDUAL'S LAST NAME 2a. ORGANIZATION'S NAME FIRST NAME MIDDLE NAME STATE 1g. ORGANIZATIONAL ID #, if any SUFFIX COUNTRY NONE 3a. ORGANIZATION'S NAME 3. SECURED PARTY'S NAME (or NAME of TOTAL ASSIGNEE of ASSIGNOR S/P) - insert only one secured party name (3a or 3b) 8.OPTIONAL FILER REFERENCE DATA 74 Instructions for National UCC Financing Statement (Form UCC1) Please type or laser-print this form. Be sure it is completely legible. Read all Instructions, especially Instruction 1; correct Debtor name is crucial. Follow Instructions completely. Fill in form very carefully; mistakes may have important legal consequences. If you have questions, consult your attorney. Filing office cannot give legal advice. Do not insert anything in the open space in the upper portion of this form; it is reserved for filing office use. When properly completed, send Filing Office Copy, with required fee, to filing office. If you want an acknowledgment, complete item B and, if filing in a filing office that returns an acknowledgment copy furnished by filer, you may also send Acknowledgment Copy; otherwise detach. If you want to make a search request, complete item 7 (after reading Instruction 7 below) and send Search Report Copy, otherwise detach. Always detach Debtor and Secured Party Copies. If you need to use attachments, use 8-1/2 X 11 inch sheets and put at the top of each sheet the name of the first Debtor, formatted exactly as it appears in item 1 of this form; you are encouraged to use Addendum (Form UCC1Ad). A.To assist filing offices that might wish to communicate with filer, filer may provide information in item A. This item is optional. B.Complete item B if you want an acknowledgment sent to you. If filing in a filing office that returns an acknowledgment copy furnished by filer, present simultaneously with this form a carbon or other copy of this form for use as an acknowledgment copy. 1.Debtor name: Enter only one Debtor name in item 1, an organization's name (1a) or an individual’s name (1b). Enter Debtor’s exact full legal name. Don’t abbreviate. 1a.Organization Debtor. “Organization” means an entity having a legal identity separate from its owner. A partnership is an organization; a sole proprietorship is not an organization, even if it does business under a trade name. If Debtor is a partnership, enter exact full legal name of partnership; you need not enter names of partners as additional Debtors. If Debtor is a registered organization (e.g., corporation, limited partnership, limited liability company), it is advisable to examine Debtor’s current filed charter documents to determine Debtor's correct name, organization type, and jurisdiction of organization. 1b.Individual Debtor. “Individual” means a natural person; this includes a sole proprietorship, whether or not operating under a trade name. Don’t use prefixes (Mr., Mrs., Ms.). Use suffix box only for titles of lineage (Jr., Sr., III) and not for other suffixes or titles (e.g., M.D.). Use married woman’s personal name (Mary Smith, not Mrs. John Smith). Enter individual Debtor’s family name (surname) in Last Name box, first given name in First Name box, and all additional given names in Middle Name box. For both organization and individual Debtors: Don’t use Debtor’s trade name, DBA, AKA, FKA, Division name, etc. in place of or combined with Debtor’s legal name; you may add such other names as additional Debtors if you wish (but this is neither required nor recommended). 1c. An address is always required for the Debtor named in 1a or 1b. 1d. Debtor’s taxpayer identification number (tax ID #) — social security number or employer identification number — may be required in some states. 1e,f,g. “Additional information re organization Debtor” is always required. Type of organization and jurisdiction of organization as well as Debtor’s exact legal name can be determined from Debtor’s current filed charter document. Organizational ID #, if any, is assigned by the agency where the charter document was filed; this is different from tax ID #; this should be entered preceded by the 2-character U.S. Postal identification of state of organization if one of the United States (e.g., CA12345, for a California corporation whose organizational ID # is 12345); if agency does not assign organizational ID #, check box in item 1g indicating “none.” Note: If Debtor is a trust or a trustee acting with respect to property held in trust, enter Debtor's name in item 1 and attach Addendum (Form UCC1Ad) and check appropriate box in item 17. If Debtor is a decedent's estate, enter name of deceased individual in item 1b and attach Addendum (Form UCC1Ad) and check appropriate box in item 17. If Debtor is a transmitting utility or this Financing Statement is filed in connection with a Manufactured-Home Transaction or a Public-Finance Transaction as defined in applicable Commercial Code, attach Addendum (Form UCC1Ad) and check appropriate box in item 18. 2. If an additional Debtor is included, complete item 2, determined and formatted per Instruction 1. To include further additional Debtors, or one or more additional Secured Parties, attach either Addendum (Form UCC1Ad) or other additional page(s), using correct name format. Follow Instruction 1 for determining and formatting additional names. 3. Enter information for Secured Party or Total Assignee, determined and formatted per Instruction 1. If there is more than one Secured Party, see Instruction 2. If there has been a total assignment of the Secured Party’s interest prior to filing this form, you may either (1) enter Assignor S/P‘s name and address in item 3 and file an Amendment (Form UCC3) [see item 5 of that form]; or (2) enter Total Assignee’s name and address in item 3 and, if you wish, also attaching Addendum (Form UCC1Ad) giving Assignor S/P’s name and address in item 12. 4. Use item 4 to indicate the collateral covered by this Financing Statement. If space in item 4 is insufficient, put the entire collateral description or continuation of the collateral description on either Addendum (Form UCC1Ad) or other attached additional page(s). 5. If filer desires (at filer's option) to use titles of lessee and lessor, or consignee and consignor, or seller and buyer (in the case of accounts or chattel paper), or bailee and bailor instead of Debtor and Secured Party, check the appropriate box in item 5. If this is an agricultural lien (as defined in applicable Commercial Code) filing or is otherwise not a UCC security interest filing (e.g., a tax lien, judgment lien, etc.), check the appropriate box in item 5, complete items 1-7 as applicable and attach any other items required under other law. 6. If this Financing Statement is filed as a fixture filing or if the collateral consists of timber to be cut or as-extracted collateral, complete items 1- 5, check the box in item 6, and complete the required information (items 13, 14 and/or 15) on Addendum (Form UCC1Ad). 7. This item is optional. Check appropriate box in item 7 to request Search Report(s) on all or some of the Debtors named in this Financing Statement. The Report will list all Financing Statements on file against the designated Debtor on the date of the Report, including this Financing Statement. There is an additional fee for each Report. If you have checked a box in item 7, file Search Report Copy together with Filing Officer Copy (and Acknowledgment Copy). Note: Not all states do searches and not all states will honor a search request made via this form; some states require a separate request form. 8. This item is optional and is for filer's use only. For filer's convenience of reference, filer may enter in item 8 any identifying information (e.g., Secured Party's loan number, law firm file number, Debtor's name or other identification, state in which form is being filed, etc.) that filer may find useful. 75 15.Name and address of a RECORD OWNER of above-described real estate (if Debtor does not have a record interest): 17. Check only if applicable and check only one box. Debtor is a Trust or Trustee acting with respect to property held in trust or Decedent's Estate 18. Check only if applicable and check only one box. FILING OFFICE COPY — NATIONAL UCC FINANCING STATEMENT ADDENDUM (FORM UCC1Ad) (REV. 07/29/98) Debtor is a TRANSMITTING UTILITY Filed in connection with a Manufactured-Home Transaction — effective 30 years Filed in connection with a Public-Finance Transaction — effective 30 years THE ABOVE SPACE IS FOR FILING OFFICE USE ONLY FIRST NAME CITY STATE 11e. TYPE OF ORGANIZATION COUNTRY 11. ADDITIONAL DEBTOR'S EXACT FULL LEGAL NAME - insert only one name (11a or 11b) - do not abbreviate or combine names 11c. MAILING ADDRESS OR 11a. ORGANIZATION'S NAME 11b. INDIVIDUAL'S LAST NAME 11d. TAX ID #: SSN OR EIN 11f. JURISDICTION OF ORGANIZATION MIDDLE NAME POSTAL CODE SUFFIX ADD'L INFO RE ORGANIZATION DEBTOR NONE 12. ADDITIONAL SECURED PARTY'S or ASSIGNOR S/P'S NAME - insert only one name (12a or 12b) OR 14. Description of real estate: fixture filing. 12c. MAILING ADDRESS CITY STATE SUFFIXMIDDLE NAMEFIRST NAME12b. INDIVIDUAL'S LAST NAME 12a. ORGANIZATION'S NAME collateral, or is filed as a 13. This FINANCING STATEMENT covers timber to be cut or as-extracted 16. Additional collateral description: 11g. ORGANIZATIONAL ID #, if any POSTAL CODE COUNTRY OR UCC FINANCING STATEMENT ADDENDUM FOLLOW INSTRUCTIONS (front and back) CAREFULLY 9. NAME OF FIRST DEBTOR (1a or 1b) ON RELATED FINANCING STATEMENT 9a. ORGANIZATION'S NAME 9b. INDIVIDUAL'S LAST NAME 10. MISCELLANEOUS: MIDDLE NAME,SUFFIXFIRST NAME 76 Instructions for National UCC Financing Statement Addendum (Form UCC1Ad) 9. Insert name of first Debtor shown on Financing Statement to which this Addendum is related, exactly as shown in item 1 of Financing Statement. 10. Miscellaneous: Under certain circumstances, additional information not provided on Financing Statement may be required. Also, some states have non-uniform requirements. Use this space to provide such additional information or to comply with such requirements; otherwise, leave blank. 11. If this Addendum adds an additional Debtor, complete item 11 in accordance with Instruction 1 on Financing Statement. To add more than one additional Debtor, either use an additional Addendum form for each additional Debtor or replicate for each additional Debtor the formatting of Financing Statement item 1 on an 8-1/2 X 11 inch sheet (showing at the top of the sheet the name of the first Debtor shown on the Financing Statement), and in either case give complete information for each additional Debtor in accordance with Instruction 1 on Financing Statement. All additional Debtor information, especially the name, must be presented in proper format exactly identical to the format of item 1 of Financing Statement. 12. If this Addendum adds an additional Secured Party, complete item 12 in accordance with Instruction 3 on Financing Statement. In the case of a total assignment of the Secured Party’s interest before the filing of this Financing Statement, if filer has given the name and address of the Total Assignee in item 3 of the Financing Statement, filer may give the Assignor S/P’s name and address in item 12. 13-15. If collateral is timber to be cut or as-extracted collateral, or if this Financing Statement is filed as a fixture filing, check appropriate box in item 13; provide description of real estate in item 14; and, if Debtor is not a record owner of the described real estate, also provide, in item 15, the name and address of a record owner. Also provide collateral description in item 4 of Financing Statement. Also check box 6 on Financing Statement. Description of real estate must be sufficient under the applicable law of the jurisdiction where the real estate is located. 16. Use this space to provide continued description of collateral, if you cannot complete description in item 4 of Financing Statement. 17. If Debtor is a trust or a trustee acting with respect to property held in trust or is a decedent’s estate, check the appropriate box. 18. If Debtor is a transmitting utility or if the Financing Statement relates to a Manufactured-Home Transaction or a Public-Finance Transaction as defined in the applicable Commercial Code, check the appropriate box. 77 Information Return for Tax-Exempt Private Activity Bond Issues8038Form OMB No. 1545-0720 (Under Internal Revenue Code section 149(e))Department of the Treasury Internal Revenue Service See separate instructions. Check if Amended Return Reporting Authority 2 Issuer’s employer identification number1Issuer’s name 4 Report number3Number and street (or P.O. box if mail is not delivered to street address) 1 6 Date of issue5City, town, or post office, state, and ZIP code 8 CUSIP number7Name of issue Issue PriceType of Issue (check the applicable box(es) and enter the issue price for each) Exempt facility bond:11 11aaAirport (sections 142(a)(1) and 142(c)) 11bbDocks and wharves (sections 142(a)(2) and 142(c)) 11dd Water furnishing facilities (sections 142(a)(4) and 142(e)) 11ee Sewage facilities (section 142(a)(5)) 11ff Solid waste disposal facilities (section 142(a)(6)) Qualified residential rental projects (sections 142(a)(7) and 142(d)), as follows: Meeting 20–50 test (section 142(d)(1)(A)) Meeting 40–60 test (section 142(d)(1)(B)) Meeting 25–60 test (NYC only) (section 142(d)(6)) Has an election been made for deep rent skewing (section 142(d)(4)(B))? NoYes 11gFacilities for the local furnishing of electric energy or gas (sections 142(a)(8) and 142(f)) h i 11hFacilities allowed under a transitional rule of the Tax Reform Act of 1986 (see instructions) Facility type 1986 Act section 11j Qualified mortgage bond (section 143(a)) 13Qualified veterans’ mortgage bond (section 143(b)) Check the box if you elect to rebate arbitrage profits to the United States 14Qualified small issue bond (section 144(a)) (see instructions) 12 Check the box for $10 million small issue exemption 16 Qualified student loan bond (section 144(b)) 13 17 Qualified redevelopment bond (section 144(c)) 14 18 Qualified hospital bond (section 145(c)) (attach schedule—see instructions) 15 Qualified 501(c)(3) nonhospital bond (section 145(b)) (attach schedule—see instructions) 16 19 Check box if 95% or more of net proceeds will be used only for capital expenditures 17 Other. Describe (see instructions) 18 20 Description of Bonds (Complete for the entire issue for which this form is being filed.) (c) Stated redemption price at maturity (d) Weighted average maturity (e) Yield(b) Issue price(a) Final maturity date years %21 $$ Form 8038 (Rev. 1-2002)For Paperwork Reduction Act Notice, see page 4 of the separate instructions. Part III Part I Part II Cat. No. 49973K (Rev. January 2002) Room/suite Qualified enterprise zone facility bonds (section 1394) (see instructions)11i 10 Telephone number of officer or legal representative9Name and title of officer or legal representative whom the IRS may call for more information () c 11c g 20 Nongovernmental output property bond (treated as private activity bond) (section 141(d))19 j Qualified empowerment zone facility bonds (section 1394(f)) (see instructions) m Other. Describe (see instructions)11m 12 15 k District of Columbia Enterprise Zone facility bonds (section 1400A) (see instructions)11k l Qualified public educational facility bonds (sections 142(a)(13) and 142(k))11l 78 Form 8038 (Rev. 1-2002)Page 2 Uses of Proceeds of Issue (including underwriters’ discount)Amount 22Proceeds used for accrued interest22 23Issue price of entire issue (enter amount from line 21, column (b))23 2424Proceeds used for bond issuance costs (including underwriters’ discount) 25Proceeds used for credit enhancement25 26Proceeds allocated to reasonably required reserve or replacement fund26 2727 29Add lines 24 through 2829 Nonrefunding proceeds of the issue (subtract line 29 from line 23 and enter amount here)30 30 Description of Property Financed by Nonrefunding Proceeds 31 Type of Property Financed by Nonrefunding Proceeds: 31aaLand 31bbBuildings and structures 31cEquipment with recovery period of more than 5 yearsc 31dEquipment with recovery period of 5 years or lessd e 31eOther (describe) North American Industry Classification System (NAICS) of the projects financed by nonrefunding proceeds.32 Amount of nonrefunding proceedsNAICS CodeAmount of nonrefunding proceedsNAICS Code a c b d Description of Refunded Bonds (Complete this part only for refunding bonds.) yearsEnter the remaining weighted average maturity of the bonds to be currently refunded33 Enter the last date on which the refunded bonds will be called35 Enter the date(s) the refunded bonds were issued 36 Miscellaneous Name of governmental unit(s) approving issue (see the instructions)37 Check the box if you have designated any issue under section 265(b)(3)(B)(i)(III)38 Volume Caps 42Amount of state volume cap allocated to the issuer. Attach copy of state certification42 4343Amount of issue subject to the unified state volume cap 44 Amount of issue not subject to the unified state volume cap or other volume limitations: a Of bonds for governmentally owned solid waste facilities, airports, docks, wharves, environmental enhancements of hydroelectric generating facilities, or high-speed intercity rail facilities 44 44a b Under a carryforward election. Attach a copy of Form 8328 to this return 44b c Under transitional rules of the Tax Reform Act of 1986. Enter Act section 44c Under the exception for current refunding (section 146(i) and section 1313(a) of the Tax Reform Act of 1986) d 44d 45a 45b 46a 45a Amount of issue of qualified veterans’ mortgage bonds b Enter the state limit on qualified veterans’ mortgage bonds Under penalties of perjury, I declare that I have examined this return, and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Sign Here DateSignature of officer Title of officer (type or print)Name of above officer (type or print) Part VIII Part VII Part VI Part V Part IV Amount Amount Check the box if you have elected to pay a penalty in lieu of arbitrage rebate39 $ $$ $ Check the box if you have identified a hedge (see instructions)40 Caution: The total of lines 31a through e below must equal line 30 above. Do not complete for qualified student loan bonds, qualified mortgage bonds, or qualified veterans’ mortgage bonds. 46a Amount of section 1394(f) volume cap allocated to issuer. Attach copy of local government certification b Name of empowerment zone 28 Proceeds used to currently refund prior issue (complete Part VI) Proceeds used to advance refund prior issue (complete Part VI)28 Enter the remaining weighted average maturity of the bonds to be advance refunded34 years 47Amount of section 142(k)(5) volume cap allocated to issuer. Attach copy of state certification.47 Check the box if the issue is comprised of qualified redevelopment, qualified small issue, or exempt facilities bonds and provide name and EIN of the primary private user 41 Name EIN Form 8038 (Rev. 1-2002) 79 CERTIFICATE AS TO ARTICLES OF INCORPORATION I, the undersigned, being a duly qualified and acting officer of Learning Circle Montessori Elementary School, Inc., a Montana nonprofit corporation (the “Borrower”), hereby certify that attached hereto is a true and correct copy of the Articles of Incorporation of the Borrower, including all amendments thereto, as in force on May 1, 2007, and at all times thereafter to and including the date hereof. IN WITNESS WHEREOF, I have hereunto set my hand this ____ day of __________, 2007. By __________________________________ Its _____________________ P-1 80 P-2 CERTIFICATE AS TO BYLAWS I, the undersigned, being a duly qualified and acting officer of Learning Circle Montessori Elementary School, Inc., a Montana nonprofit corporation (the “Borrower”), hereby certify that attached hereto is a true and correct copy of the Bylaws of the Borrower, including all amendments thereto, as in force on May 1, 2007, and at all times thereafter to and including the date hereof. IN WITNESS WHEREOF, I have hereunto set my hand this ____ day of __________, 2007. ___ Its ___________________ By _______________________________ 81 P-4 CERTIFICATE AS TO § 501 (c)(3) STATUS I, the undersigned, being a duly qualified and acting officer of Learning Circle Montessori Elementary School, Inc., a Montana nonprofit corporation (the “Borrower”), hereby certify that: a. n en d, rescinded or revoked, but is, as of the date hereof, in full force and effect; b. s ization that is not a private foundation described in Section 509(a) of the Code; c. ing to influence legislation, within the meaning of Section 501(c)(3) of the Code; d. andidate for public office, within the meaning of Section 501(c)(3) of the Code; e. s an unrelated trade or business within the meaning of Section 513 of the Code; f. resulted benefit of a person other than another charitable or religious organization; g. basis er’s status as an organization described in Section 501 (c)(3) of the Code; h. re Attached hereto is a true and correct copy of a Section 501(c)(3) determinatio letter issued by the Internal Revenue Service to Learning Circle Montessori Elementary School, Inc. dated March 23, 1998 recognizing the Borrower to be an organization described in Section 501(c)(3) of the Internal Revenue Service Code (the “Code”), and I further certify that said Section 501(c)(3) status has not be modifie The Borrower has not been notified by the IRS that the IRS has taken, is taking, or intends to take, steps to modify, rescind, or revoke the status of the Borrower a an organization described in Section 501(c)(3) or as an organ No substantial part of the Borrower’s activities consists of attempt The Borrower has never participated or intervened in any political campaign on behalf of or in opposition to a c The Borrower does not currently conduct, and has not within the past four years conducted, any activity that i The Borrower has not participated in any transaction or arrangement that in inurement of the net earnings of the Borrower, within the meaning of Section 501(c)(3) of the Code, to the The Borrower has not engaged in any illegal activity that could provide the for the revocation of the Borrow All copies of IRS Forms 990 (including all schedules and attachments), audited financial statements, annual reports, and By-Laws provided by the Borrower to Dorsey & Whitney LLP on or before the date hereof are either original documents or true and complete copies of the original documents in all material respects; a 82 2 y respect. The Borrower has not filed nor has it been required to file a Form 990-T with the IRS with respect to i. n organization described in Section 501(c)(3) of the Code or as an organization that is not a WITNESS WHEREOF, I hereunto set my hand this ____ day of __________, 2007. By_________________________________ Its___________________ the final version of such documents and have not been subsequently amended, modified, or revoked; did not contain any untrue statement of a material fact; and did not omit a material fact required to be stated or necessary in order to make the documents and information not misleading in an any of its five most recently completed fiscal years. The undersigned has no knowledge of circumstances that s/he believes would provide the basis for any change in the Borrower’s status as a private foundation described in Section 509(a) of the Code. IN 83 P-5 INCUMBENCY CERTIFICATE I, the undersigned, being a duly qualified and acting officer of Learning Circle Montessori Elementary School, Inc., a Montana nonprofit corporation (the “Borrower”) hereby certify that attached hereto as Exhibit A is a true and complete schedule of the officers and directors of the Borrower as of May 1, 2007, and at all times thereafter to and including the date hereof. IN WITNESS WHEREOF I have hereunto set my hand this ____ day of __________, 2007. _ Its ____________________ By ________________________________ 84 EXHIBIT A (Schedule of Officers and Directors) Name Position Horatio Potter President Shaunna Kersten Vice President rown Kristin Sutton Director Nancy Characklis Secretary Kelly Ann B Treasurer K.C. Walsh Director Matt Colón Director 85 P-6 CERTIFICATE AS TO RESOLUTION I, the undersigned, being a duly qualified and acting officer of Learning Circle Montessori Elementary School, Inc., a Montana nonprofit corporation (the “Borrower”), hereby certify that attached hereto as Exhibit A is a compared, true and correct copy of a resolution duly adopted on May 17, 2007 at a regular meeting of the Board of Directors of the Borrower in connection with the issuance by City of Bozeman of its $400,000 Revenue Note (Learning Circle Montessori Elementary School, Inc. Project), and that said resolution has not been modified, amended, rescinded or revoked and has been in full force and effect since its adoption and at all times thereafter, to and including the date hereof. WITNESS My hand this ____ day of __________, 2007. _____ Its ___________________ By _______________________________ 86 P-7 CERT ZED BORROWER REPRESENTATIVE O: Wells Fargo Brokerage Services, LLC, as Purchaser The undersigned, being a duly elected, qualified and acting officer of Learning Circle Montessori Elementary School, Inc., a Montana nonprofit corporation (the “Borrower”), acting pursuant to the Loan and Purchase Agreement dated as of June 1, 2007, between City of Bozeman, Montana, the Borrower and Wells Fargo Brokerage Services, LLC does hereby appoint the following named persons: ame IFICATE APPOINTING AUTHORI T City of Bozeman, Montana, and N Title Specimen Signature 1. elly Ann Brown Treasurer ________________________ 2. as (1) Authorized Borrower Representative and, if named above, (2) as Alternate Authorized Borrower Representative, to act on behalf of the Borrower in providing certifications and to do all other things required or permitted to be done as Authorized Borrower Representative under said Loan and Purchase Agreement on behalf of the Borrower. WITNESS My hand this ____ day of __________, 2007. RI LEMENTARY SCHOOL, INC. _____ Its ______________________ K _ LEARNING CIRCLE MONTESSO E By __________________________ 87 P-8 REPRESENTATIVE PURSUANT TO SECTION 3.03(a) AND (b) OF LOAN AND PURCHASE AGREEMENT The undersigned, being a duly appointed authorized officer of Learning Circle Montessori Elementary School, Inc., a Montana nonprofit corporation (the “Borrower”), under the Loan and Purchase Agreement dated as of June 1, 2007 (the “Loan Agreement”), between City of Bozeman, Montana, the Borrower and Wells Fargo Brokerage Services, LLC (the “Purchaser”) does hereby certify that the representations and warranties of the Borrower set forth in Section 2.02 of the Loan Agreement were true and correct in all material respects as of the date thereof, and are true and correct in all material respects as of the date hereof, and that no Event of Default and no event which, with the giving of notice or lapse of time or both, would become an Event of Default, has occurred as of the date hereof. WITNESS my hand as such Authorized Borrower Representative this ____ day of __________, 2007. _________________________ CERTIFICATE OF AUTHORIZED OFFICER ______________________________________ 88 P-13 TAX CERTIFICATE RE: f Bozeman, Montana (Learning Circle Montessori Elementary School, Inc. Project) tary School, Inc., a Montana nonprofit corporation (the “Borrower”), hereby certify as follows: $400,000 City o Revenue Note I, the undersigned, being a duly elected, qualified and acting officer of Learning Circle Montessori Elemen 1. Definitions. For all purposes of this Certificate the terms used herein with initi letters capitalized that are not required to be capitalized by proper rules of grammar have the meanings assigned to such terms in the Loan and Purchase Agreement dated as of June 1, 200 (the “Loan Agreement”), between the Borrower, Ci al 7 ty of Bozeman (the “Issuer”), and Wells Fargo Brokerage Services, LLC (the “Purchaser”). 2. General Tax Representations and Covenants. The representations, warranties and covenants of the Borrower set forth in Section 2.02 of the Loan Agreement were true as of the date thereof and are true and correct as of the date of this Certificate. Such representations and covenants, together with the certifications set forth herein, were and are intended to satisfy all applicable requirements of Section 103 and related Sections of the Interna Revenue Code of 1986, as am and correct l ended (the “Code”), as the same may be applicable to the above- described note (the “Note”). 3. Application of Note Proceeds. Proceeds of the Note in an amount of not less tha $400,000 will be applied, together with other available funds, to finance the acquisition b Borrower of the existing 4,875 square foot building located at 3001 West Villard Street, Bozeman, Montana, for use as a private elementary school (the “Project”). The costs of the Project for which proceeds of the Note are to provide financing consist entirely of costs of a type that are properly chargeable to capital account (or would be so chargeable with a proper electio or with the application of the definition of “placed in service” under Treas. Reg. § 1.150-2(c)) under general federal income tax principles, except for related working capital expenditures any, to which the de minimus rule under § 1.148-6(d)(3)(ii)(A) applies. No portion of the proceeds of the Note will be used to pay principal, interest or the redemption price of another issue of bonds or other obligations. The Borrower is the underlying obligor on the Note. n y the n , if The Loan Agreement provides for the use of proceeds of the Note and the repayment thereof. 4. Certain Reimbursement Expenditures. No sale proceeds of the Note will be applied to reimburse Project Costs paid by the Borrower prior to the issuance of the Note, excluding: (a) architectural, engineering, surveying, soil testing, bond issuance expen similar costs not exceeding in the aggregate 20% of the issue price of the Note; and (b) reimbursement allocations of original expenditures for which the Borrower has adopted an official intent satisfying Treas. Reg. § 1.150-2; and (c) “de minimus” reimbursements of capital ses and 89 2 t improvements made with respect to the Note-Financed Facilities and not exceeding an amoun equal to the lesser of (i) 5% of the proceeds of the Note, or (ii) $100,000. 5. Cost of the Project. The estimated total cost of the Project, including payment of interest on that portion of the Note allocable to the Project during the acquisition period with respect he P to t roject, is not less than $____________, as further set forth in Exhibit A hereto. 6. Certain Outstanding Tax-Exempt Bonds. [Intentionally Omitted]. 7. Use of Financed Facilities. As further provided in Section 2.02(j) of the Loan Agreement, the Borrower certifies that not more than 3.00% of the facilities (measured by squa footage and fair market value) financed by the Note (such facilities generally referred to as the “Note-Financed Facilities”) is or is to be used in the aggregate by persons not constituting u of state or local government or organizations described in Section 501(c)(3) of the Code (such use being referred to herein as “Private Business Use”). The Borrower acknowledges that the measurement of Private Business Use is to be made in accordance with Treas. Reg. § 1.141-3 ( which generally provides that Private Business Use is determined according to the average percentage of Private Business Use during the period beginning on the later of the issue date of the bonds or the date the bond-financed facilities are placed in service and ending on the of the last date of the reasonably expected economic life of the bond-financed facili latest maturity date of the bonds (the “Measurement Period”). Treas. Reg. § 1.141-3 (g) further provides that the average percentage of Private Business Use is the average of the percentag Private Business Use during the 1-year periods within the Measurement Period (making appropriate adjustments for the beginning and ending periods of less than 1 year). Notwithstanding the foregoing, the amount of Private Business Use resulting from ownersh a nongovernmental person is the greatest percentage of Private Business re nits g) earlier ties or the es of ip by Use in any 1-year period. Treas. Reg. § 1.141-3 (g) also states that, generally, the percentage of Private Business Use for y g isting elementary school that are being financed by the Note is equal in the aggregate to approximately 4,875 square feet. Of such approximately 4,875 s any e- units of state or local government or organizations described in Section 501(c)(3) of the Code whose use does not involve any unrelat de e any 1-year period is the average Private Business Use for such year determined by comparing the amount of Private Business Use during to the total amount of all actual use (whether Private Business Use or use that is not Private Business Use). The Note-Financed Facilities are all to be owned and used directly by the Borrower. None of such Note-Financed Facilities are to be leased to, managed by, or otherwise used in an way by any person other than the Borrower. The number of square feet of space constitutin Note-Financed Facilities in the Borrower’s ex quare feet, -0- square feet in the aggregate are leased to any one or more persons for or are devoted to any Private Business Use, or, in the alternative, are used with respect to unrelated trade or business of the Borrower. In addition to the service providers identified above, there are no other users of the Not Financed Facilities (other than those constituting ed tra or business) that derive any special economic benefit from their use, if any, of th 90 3 Note-Financed into consideration all relevant facts and circumstances, including one or more of the following factors: (A) rty is functionally related or physically proximate to property used in the trade or business of a nongovernmental person; Facilities, when taking whether the financed prope (B) whether only a small number of nongovernmental persons receive the special economic benefit; and (C) whether the cost of the financed property is treated as depreciable by any nongovernmental person. 8. Change in Use. The Borrower acknowledges that, notwithstanding that the Note- Financed Facilities will continue to be owned by the Borrower during the period the Note is outstanding, if any portion of the Note-Financed Facilities is used in a trade or business of any person other than the Borrower, another Section 501(c)(3) organization or a governmental unit or in an unrelated trade or business of the Borrower or such other Section 501(c)(3) organization (the “Private Use Portion”), the Borrower shall be treated for federal income tax purposes as engaged in an unrelated trade or business as defined in Section 503(a) of the Code with respect to such Private Use Portion for such period and will not be allowed to deduct interest paid on the portion of the Loan used to finance such Private Use Portion. In that event, the amount of gross income attributable to the Private Use Portion for any period will not be less than the fair rental value of the Private Use Portion for such period. The Borrower also acknowledges that if at time during the period the Note is outstanding, the Note-Financed Facilities are no longer owne by the Borrower, another Section 501(c)(3) organization or a governmental unit, interest payable any d on such ner . to, and not a substitution for, the potential loss of the federal income tax exemption for interest on the Note as a result of the events refe ed to here te a defa lt by e Borrower with r spect to its representations and covenants under S n 2.02 ated f the Agre 9. Matur ty Lim ow ’s financing relating to the Note-Financed Facilities which accrues during the period of such ownership will not be deductible for federal income tax purposes by such owner The tax consequences discussed in this paragraph are in addition rr in which may constitu u th e ectio and rel sections o Loan ement. i itation. In order to comply with Section 147(b) of the Code, the ower represents hat the ave ge rea ona ly expected econom f the Note-Financed s financed b the N e, b types of assets, is as fo s: Ty Borr t ra s b ic life o Facilitie y ot y llow pe of Asset Economic Life(1) Prior Years(2) Future Years(3) Adjusted Economic Life(4) Asset Cost(5)* Adjusted Economic Life )x Asset Cost(6 Land Building Total ____ _______ Average economic weighted life. ___ * 91 The “Economic Life” of an asset is expressed in years and is the longer of (1) reasonably expected economic 4 (1) life of the re 62-21, 1962-2 C.B. 418, in the case of structures. ate hereof. The term “Prior Years” refers to the number of years prior to the date hereof that an asset was placed in service by the Borrower. (3) This applies only if the asset has not yet been placed in service as of the date the Note is issued. The term “Future ined as of the later of, (i) the date of issuance of the Note, o th asset, or (2) the “midpoint life” under the Asset Depreciation Range (“ADR”) system, as set forth in Revenue Procedure 77-10, 1977-1 C.B. 548, as modified by Revenue Procedure 83-85, 1983-1 C.B. 745, where applicable, and the “guideline lives” under Revenue Procedu (2) This applies only if the asset has already been placed in service by the Borrower as of the d Years” refers to the number of years after the Closing Date that an asset is expected to be placed in service. (4) The “Adjusted Economic Life” of an asset is equal either to the Economic Life minus Prior Years or the Economic Life (for Future Years), whichever is applicable. (5) The term “Asset Cost” refers to the purchase price or cost of the assets to the Borrower. (6) The product of the Adjusted Economic Life and Asset Cost. The “average reasonably expected economic life” of the Note-Financed Facilities financed by the Note is _________ years, which is computed by dividing the total product of Adjusted Economic Life and the Asset Cost, or ____________, by the total Asset Cost for assets so financed (exclusive of land), or $__________. For this purpose, the reasonably expected economic life of each asset has been determ r (ii) e date on which such asset is expected to be placed in service. 10. Single Issue. The Borrower represents that no other governmental obligations have been, or will be, sold within 15 days of the date on which the Note was sold, which were or will be sold pursuant to the same plan of financing and which are to be paid out of substantially the same source of funds as the Note, determined without regard to guarantees from unrelated parties. 11. No Federal Guarantee. The Borrower represents, warrants and covenants that it will not (directly or indirectly) use or permit the use of or otherwise invest any proceeds of the Note or any other funds of the Borrower or take or omit to take any action that would cause the Note to be an obligation which is “federally guaranteed” within the meaning of Section 149(b) of the Code. In furtherance of this representation, warranty and covenant, the Borrower will not allow the payment of the principal or interest with respect to the Note to be guaranteed (directly or indir ) iectly n whole or in part by the United States or any agency or instrumentality thereof. 12. Costs of Issuance. The Borrower represents, warrants and covenants that no than $8,000 (which is equal to 2% of the proceeds of the Note) of the costs of issuance of the Note will be financed (directly or indirectly) with the proceeds of the Note. Additional costs more of issuanc any ill be e, if , incurred by the Borrower in connection with the issuance of the Note w paid from other available funds of the Borrower. 13. Prohibited Facilities. The Borrower represents, warrants and covenants that none of the proceeds of the Note have been or will be used to finance or refinance any airplane, skybox or other private luxury box, facility primarily used for gambling, or any store the principal business of which is the sale of alcoholic beverages for consumption off premises. 92 5 14. Not Hedge Bonds. As of the date of issuance of the Note, the Borrower reasonably expects to expend at least 85% of the net sale proceeds of the Note to finance the costs of the Project within three years of the date of issuance of the Note. Less than 50% of th proceeds of the Note will be invested in nonpurpose investments with a substantially guaranteed yield for four years or longer. e 15. Information Reporting. The Borrower certifies that it has reviewed the Inte Revenue Service Form 8038 to be filed in connection with the issuance of the Note and believe that all of the information contained in the Form 8038 is true and complete. The Borrower covenants that such Form 80 th rnal s 38 will be filed no later than the 15 day of the second calendar month following the close of the calendar quarter in which the Note is issued at the appropriate Internal Revenue Service Center therefor. 16. No Other Funds or Pledged Collateral. The Borrower has not and will not establish any bond fund, sinking fund, reserve fund or similar fund dedicated to or reasonably expected to be used or available to pay the Note, except as otherwise specifically established under the Loan Agreement. 17. Investment Instructions. The Borrower will give no investment or redemption instructions that might cause the Note to become an arbitrage bond. In this conne Borrower has provided the Issuer and the Purchaser a copy of this Certificate and the Issuer’s Non-Arbitrage Certificate. The Borrower agrees that it will give no instruction that is contra thereto or hereto. 18. ction, the ry No Abusive Arbitrage Device. The Borrower certifies, warrants and covenants that the Note is not and will not be part of a transaction or series of transactions that has the effect o en est bonds, or issuing them sooner, or allowing them to remain outstanding longer, than would otherwise be necessary. f (i) abling the Borrower or any related persons (within the meaning of Section 147(a)(2) of the Code) to exploit the difference between tax-exempt and taxable inter rates to obtain a material financial advantage, or (ii) overburdens the market for tax-exempt obligations in any manner, including, without limitation, selling bonds that would not otherwise be sold, or selling more 19. No Replacement. The Borrower represents, warrants and covenants that no portion of the proceeds of the Note will be used directly or indirectly to replace funds of the Borrower which were intended to be used for the refinancing of the Project or will be us directly or indirectly to acquire investments reasonably expected to produce a Yield higher than the Yield on the Note. ed 20. Issuer’s Reliance. It is understood that this certificate will be relied upon by the Issuer in giving its Non-Arbitrage Certificate under Section 1.148-2(b)(2) of the Treasury Regulations relating to “arbitrage bonds” as defined in Section 148 of the Code. Each and every certification, representation and covenant of the Issuer as set forth in its Non-Arbitrage Certificate is hereby adopted and incorporated herein by reference as if fully made and set out herein by the Borrower. 93 6 IN WITNESS WHEREOF, I have hereunto set my hand this ___ day of __________, 2007. RI LEMENTARY SCHOOL, INC. Its _____________________ [Signature Page – Tax Certificate] LEARNING CIRCLE MONTESSO E By _________________________________ 94 EXHIBIT A ourcesS ther Funds of Borrower Sale Proceeds of Note O Total Sources ses U Land Acquisition of Building suance Costs Is Total Uses 95 P-14 TO: City of Bozeman, Montana I, the undersigned, being authorized officer of Learning Circle Montessori Elementary School, Inc., a Montana nonprofit corporation (the “Borrower”), hereby certify that the information, facts, estimates, expectations and circumstances contained in the foregoing Non- Arbitrage Certificate, with the respect to the $400,000 City of Bozeman, Montana Revenue Note (Learning Circle Montessori Elementary School, Inc. Project), were furnished by the Borrower, are true and complete, and there are no other facts, estimates, expectations or circumstances which would materially affect the conclusions set forth in the Non-Arbitrage Certificate. Dated: ___________, 2007. RI LEMENTARY SCHOOL, INC. ___ Its ____________________ LEARNING CIRCLE MONTESSO E By_________________________________ 96 P-15 CERT CER WITH RESPECT TO FORM 8038 This certificate is given to City of Bozeman, Montana (the “Issuer”) and Dorsey & Whitney LLP, as bond counsel (the “Bond Counsel”) by Learning Circle Montessori Elementary School, Inc., a Montana nonprofit corporation (the “Borrower”), with respect to the Department of Treasury, Internal Revenue Service Form 8038, Information Return for Private Activity Bond Issues (“Form 8038”), accompanying this Certificate. The undersigned, being an authorized officer of the Borrower, has reviewed the completed Form 8038 accompanying this certificate, and hereby certifies to the Issuer and to Bond Counsel that the information contained therein is true, complete and correct. Date: ____________, 2007 RI ELEMENTARY SCHOOL, INC. Its__________________________________ IFICATE OF AUTHORIZED OFFI LEARNING CIRCLE MONTESSO By____________________________________ 97 I-1 GENERAL CERTIFICATE OF ISSUER I, the undersigned, being a duly qualified and acting officer of City of Bozeman, Montana (the “City”), do hereby certify on behalf of the City as follows: 1. The City is a duly organized and existing municipal corporation and political subdivision under and pursuant to the laws of the State of Montana and is a municipality within the meaning of Montana Code Annotated, Title 90 Chapter 5, Part 1, as amended (the “Act”). 2. The following are City officers and commissioners and the dates on which their respective terms of office will expire: Name Office Term Expires Jeff Krauss Mayor Sean Becker Commissioner Kaaren Jacobson i er Brit Fontenot City Clerk Appointed 3. Regular meetings of the City Commission are held in the Community Room, Third Floor, Gallatin County Courthouse, located at 311 West Main Street, Bozeman, Montana each Monday at 6:00 o’clock P.M. 4. The Bozeman Daily Chronicle Commissioner Jeff Rupp Commissioner Steve Kirchhoff Commissioner Chris Kukulsk City Manag Appointed is the official newspaper of the City and is published daily. 5. Attached hereto as Exhibits A and B, respectively, are compared, true and correct copies of Resolutions duly adopted by the City Commission on May 7, 2007 and May 29, 2007, at a regular meetings thereof duly called and held, in connection with the issuance by the City of the Note, and said resolutions have not been modified, amended, rescinded or revoked and have 98 2 been in full force and effect since their adoption and at all times thereafter, to and including the date hereof. 6. Attached hereto as Exhibit C is an Affidavit of Publication of a Notice of Public Hearing published in the Bozeman Daily Chronicle, on May 8, 2007, May 15, 2007 and May 22, 2007 providing notice of a public hearing held by the City Commission on May 29, 2007, at which hearing all persons present were afforded an opportunity to express their views with respect to the Project and proposed issuance by the City of its Revenue Note (Learning Circle Montessori Elementary School, Inc. Project), in the original principal amount of $400,000 (the “Note”) pursuant to the Act. WITNESS my hand and the seal of the City this ____ day of __________, 2007. ITY OF BOZEMAN ___________________________ Its City Clerk C By ____________ 99 I-4 NON-ARBITRAGE CERTIFICATE (the “Issuer”), a Montana political subdivision, hereby certify on behalf of the Issuer as follows: evenue ssuing the Note and hereby certifies in good faith with respect to the Note as set forth below. on the at would cause it to question the accuracy or reasonableness of such representations. d 1.150-1, are used with the meanings assigned in the Code or such Regulations, as applicable. f the Code and qualified 501(c)(3) bonds within the meaning of Section 145 (a) of the Code. ave y the same source of funds, determined without regard to guarantees from unrelated parties. I, the undersigned, a duly authorized officer of City of Bozeman, Montana 1. Purpose of Certificate. This Non-Arbitrage Certificate is being provided in connection with the issuance by the Issuer of the Issuer’s $400,000 Revenue Note (Learning Circle Montessori Elementary School, Inc. Project) (the “Note”) for the purpose of certifying the expectations of the Issuer as of the date hereof pursuant to Section 148 of the Internal R Code of 1986, as amended (the “Code”) and Treas. Reg. § 1.148-2(b) thereunder. The undersigned is an officer of the Issuer responsible for i 2. Reasonable Expectations; Reliance. This certificate is made in reliance upon representations of Learning Circle Montessori Elementary School, Inc. (the “Borrower”) as to its reasonable expectations, the covenants set forth in the Loan and Purchase Agreement described below requiring implementation of the expectations set forth herein, certain representations of Wells Fargo Brokerage Services, LLC (the “Purchaser”) and the factual matters evidenced by the various certificates and agreements executed or delivered in connection with the issuance of the Note. The Issuer believes, under the circumstances, it is reasonable and prudent to rely representations of the Borrower as to its expectations and is not aware of any facts or circumstances th 3. Definitions. All capitalized terms used but not defined herein are used with the meanings assigned to them in the Loan and Purchase Agreement. Except as otherwise defined herein, uncapitalized terms that are used herein and which are defined in the Code or Treas. Reg. § 1.148-1(b) an 4. The Note. The terms of the Note are set forth in the Note and the Loan and Purchase Agreement dated as of June 1, 2007 (the “Loan Agreement”) between the Issuer, the Borrower and the Purchaser. Participation interests in the Note were privately placed by the Purchaser for a price of $_____________ (reflecting a premium of $__________) plus accrued interest of $ -0-. The Note is a private activity bond within the meaning of Section 141 o The Note constitutes all of a single issue of bonds because there are no other obligations of the Issuer which (a) are sold or are to be sold within 15 days of the sale of the Note, (b) h been or are to be sold pursuant to the same plan of financing, including bonds for the same facility or related facilities, and (c) are reasonably expected to be paid from substantiall 5. Governmental Purpose. The proceeds of the Note will be used, together with other available funds, to finance the acquisition by the Borrower of the existing 4,875 square foot 100 building located at 3001 West Villard Street, Bozeman, Montana, for use as a private elementary school (the “Project”). The Borrower represents that costs of the Project for which Note proceeds are to provide financing consist entirely of costs of a type that are properly chargeable to capital account (or would be so chargeable with a proper election or with the application of th definition of “placed in service” under Treas. Reg. § 1.150-2(c)) under general federal income tax principles, except for related working capital expenditures, if any, to which the de minimus rule under § 1.148-6(d)(3)(ii)(A) applies. No portion of the proceeds of the Note are to be used to pay principal, interest or the redemption price of another issue of bonds or other obligations. The Borrower is the conduit borrower of the proceeds of the N 2 e ote. The Issuer, the Borrower and the Purchaser have entered into the Loan Agreement with respect to the use of proceeds of the Note an rovi Proceeds. The proceeds of the Note include the sale proceeds described in paragraph 7 and the investment proceeds described in paragraph 8. There are no transferred proceed ” of the Note (being the sale proceeds less the portion of the sale proceeds invested in a reasonably required reserve or replacement fund and as part of a minor portion) are $_____ ___ d to be equal to approximately $-0- (consisting of interest earnings on such proceeds from the date of issuance thereof to and until the expected expenditure in full thereof on June 1, 2007). 9. Gross Proceeds. The proceeds of the Note as described in paragraphs 6 to 8 and any replacement proceeds as described in paragraph 10 constitute the “gross proceeds” of the Note. or t - nd d p ding for the payment thereof by the Borrower. 6. s. 7. Sale Proceeds; Minor Portion; Net Sale Proceeds. The sale proceeds of the Note, consisting of all amounts actually or constructively received from the sale of the Note, including amounts used to pay fees owing to the Purchaser and accrued interest other than pre- issuance accrued interest, are $___________. The “minor portion” of the Note (being the lesser of 5% of the sale proceeds or $100,000) is $________. $0 of the sale proceeds of the Note will be invested in a reasonably required reserve fund under Section 148(d) of the Code. Therefore, the “net sale proceeds ___ ____. 8. Investment Proceeds. The amounts actually or constructively received from investing proceeds of the Note, and which will constitute “investment proceeds” of the Note are expecte 10. Replacement Proceeds. Under Treas. Reg. § 1.148-1(c), amounts are “replacement proceeds” of the Note if the amounts have a sufficiently direct nexus to the Note the governmental purpose of the issue (including payment of principal or interest on the Note) to conclude that amounts would have been used for the governmental purpose of the issue if the proceeds of the Note were not used or to be used for that governmental purpose. The Issuer, the Borrower, and the State of Montana are the only “substantial beneficiaries” of the Note within the meaning of Treas. Reg. § 1.148-1(c)(1). It is not expected that there will be any replacemen proceeds of the Note. There are no “sinking funds” within the meaning of Treas. Reg. § 1.148 1(c)(2). There is no other debt service fund, redemption fund, reserve fund or any similar fu 101 expected to be used directly or indirectly to pay principal or interest on the Note. Becau other amounts are directly pledged or indirectly pledged to a guarantor or otherwise to pay principal or interest on the Note, nor is there provided reasonable assurance that any other amounts will be available to pay principal or interest on the Note even if the Borrower encounters financial difficulties, there are no “pledged funds” within the meaning of Treas. Re § 1.148-1(c)(3)(i). Because no amount is or is expected to be held under an agreement to maintain the amount at a particular level for the direct or indirect benefit of the notehol any guarantor of the Note, there are no “negative pledges” within the meaning of Treas. Reg. § 1.148-1(c)(3)(ii). No “other replacement proceeds” are expected to arise under Treas. Reg. § 1.148-1(c)(4)(i)(A) because, under the safe harbor permitted by Treas. Reg.§ 1.148- 3 se no g. ders or 1(c)(4)(i)(B), the weighted average maturity of the Note (______ years) does not exceed 120 percent e a (2) t t sale timing of the issuance of the Note is in accordance with ordinary financial practices and the Note is not is pr ts of new federal, state or local laws, to earn additional arbitrage profits or for other reasons not consistent with ordinary financial practice. (a) The date hereof is the issue date for the Note. On this date, the Issuer will receive or has (b) The issue price of the Note is $___________ (reflecting an original issue iu pre- of th verage reasonably expected life of the financed capital projects (not less than _______ years), determined in the same manner as under Section 147(b) of the Code. 11. Temporary Period. The net sale proceeds and investment proceeds of the Note are reasonably expected to be allocated to expenditures for capital projects, subject to amounts of related working capital expenditures to which the de minimus rule in § 1.148-6(d)(3)(ii)(A) applies. Such proceeds qualify for the three-year temporary period of Treas. Reg. § 1.1482(e) because the Issuer reasonably expects that the Borrower will satisfy the expenditure test, the time test and the due diligence test as described in this paragraph, because the Project, as of June 1, 2007, is expected to be substantially completed. The expenditure test will be met because at least 85 percent of the net sale proceeds of the Note ($___________) is expected to be allocated to expenditures on the Project by said expected completion date. The time test is met because the Borrower has incurred, in the form of one or more contracts not subject to contingencies within the Borrower’s control, a substantial binding obligation to a third party to expend at leas 5 percent of the net sale proceeds of the Note ($___________) on the Project by the date hereof. The due diligence test is met because completion of the Project and the allocation of the ne proceeds of the Note to expenditures thereon are expected to proceed with due diligence. The sued ematurely to avoid requiremen 12. Issue Date and Issue Price. received the purchase price for the Note in exchange for delivery thereof. Interest begins to accrue on the Note on the date hereof. prem m of $____________). Based on representations of the Purchaser, the issue price for the Note does not exceed the fair market value thereof as of the sale date. 13. Plain Par Bonds. The Note is a plain par bond that (a) is issued with not more than two percent of original issue discount or premium determined on the stated redemption price at maturity; (b) is issued for a price that does not include accrued interest other than 102 4 west stated redemption price that is not less than the outstanding stated principal amount subject to such redemption. 14. Qualified Guaranty. The Note is not insured or guaranteed as to principal and interest under any insu party. 15. Yield on Note. g the yield on the Note. Such yield is the discount rate that, when used in computing present value on the date hereof of all unconditionally payable paymen f pr ct to any d 16. Status of Loan Agreement. The Loan Agreement was acquired for the govern he the ate. The Issuer and the Borrower have agreed in Section 5.05(d) of the Loan Agreement to comply with the rebate requirements of Section 148(f) of the Code and regulations thereun As is or y device or take any action which has the effect of (a) enabling the Issuer or the issuance accrued interest; (c) bears interest from the issue date at a single stated, fixed rate, with interest unconditionally payable at least annually; and (d) has a lo rance policy, letter of credit or guaranty issued by any nonaffiliated third Accordingly, there is no qualified guarantee of the Note. (a) The Note has a yield that is fixed and determinable on the issue date, usin the assumptions and rules provided in Treas. Reg. § 1.148-4(b). The Note constitutes a fixed yield issue. (b) _________% is ts o incipal, interest and fees for qualified guarantees, if any, and any amount reasonably expected to be paid as fees for any such guarantee on the Note, produces an amount equal to the present value (using the same discount rate) of the aggregate issue price of the Note on this date. (c) No transfer, waiver, modification or similar transaction with respe right that is part of the terms of a Note or is otherwise associated with a Note is expecte to occur in a transaction that is separate and apart from the original sale of the Note. No qualified hedge is expected with respect to the Note. mental purposes of the Note and constitutes the purpose investment for the Note. The Issuer will not charge any administrative fee or other fee to the Borrower in connection with t Note. The yield on the Loan Agreement to the Issuer will not exceed by more than 1/8 of 1% yield on the Note. 17. Universal Cap. The Issuer expects that the universal cap provided for in Treas. Reg. § 1.148-6 will not reduce the amount of gross proceeds allocable to the Note during the term of the issue. Therefore, the universal cap need not be applied on any date on which the Note has the characteristics described in Treas. Reg. § 1.148-6(b)(2). 18. Reb der. provided in Treas. Reg. § 1.148-3(e), the Issuer will treat the last day of any bond year ending on or before the last date which is the first date on which a rebate amount required to be paid as a computation date but will not change that treatment after the first computation date. 19. Compliance With Anti-Abuse Rules. Neither the Issuer nor the Borrower has will use an 103 5 Borrower to exploit the difference between tax-exempt and taxable interest rates to obtain a material financial advantage or (b) overburde n the meaning of Treas. Reg. § 1.148-10. The proceeds of the Note do not exceed by more than the minor portion ($________) the amount necessary to accomplish the governmental purposes of the Note. Dated: ____________, 2007 CITY OF BOZEMAN, MONTANA By ________________________________ Its Mayor ning the tax-exempt bond market withi 104 I-6 SIGNATURE AND NO-LITIGATION CERTIFICATE Inc. cute the Note and holding the offices indicated by the official titles set forth opposite our names. We further certify on behalf of the City that: City ded, nor the title of said officers of the City to their respective offices is being contested. n duly adopted by the City on May 29, 2007, has been repealed, rescinded, amended or revoked. ing on ereby confirmed and approved as the official signatures of the undersigned respectively. WITNESS our hands and the official seal of the City this ____ day of __________, 2007. Signature We, the undersigned, respectively the Mayor and the City Clerk of City of Bozeman, Montana (the “City”), do hereby certify that on the date hereof we officially signed by facsimile or manual signature the fully registered Note of the City generally described as the $400,000 City of Bozeman, Montana Revenue Note (Learning Circle Montessori Elementary School, Project) (the “Note”), being on the date of such signing and continuously thereafter to and including the date hereof, the duly chosen, qualified and acting officers authorized to exe 1. To the best of our knowledge, there is no litigation of any nature pending or threatened to which the City is a party (either in State or Federal Courts) restraining or enjoining the issuance, sale, execution or delivery of the Note, the acquisition or operation of the Project for which the Note is authorized to be issued, and neither the statutory powers granted the by Montana Code Annotated, Title 90, Chapter 5, Part 1, as amen 2. No proceeding of the City for the issuance, execution or delivery of the Note or the execution and delivery of the Loan Purchase Agreement or the Loan Agreement Assignment referred to therein, including the Note Resolutio 3. The facsimile or manual signatures of the Mayor and the City Clerk appear the Note are h Official Title ____________________________________ Mayor ____________________________________ City Clerk (Seal) 105 I-5 CERTIFICATE OF DELIVERY AND RECEIPT The undersigned, a duly qualified and acting officer of City of Bozeman, Montana (the “City”), does hereby certify as follows: 1. On the date hereof, I caused to be delivered to Wells Fargo Brokerage Services, LLC, as purchaser thereof (the “Purchaser”), the fully registered Note of the City generally described as the $400,000 City of Bozeman, Montana Revenue Note (Learning Circle Montessori Elementary School, Inc. Project) (the “Note”). 2. Payment for the Note was received by the City in accordance with the terms of the Loan and Purchase Agreement, dated as of June 1, 2007 (the “Loan Agreement”), between the City, Learning Circle Montessori Elementary School, Inc., as Borrower, and the Purchaser IN WITNESS WHEREOF, I hereunto set my hand this ____ day of __________, 2007. ITY OF BOZEMAN, MONTANA ______________ City Clerk C By __________________ 106 W-1 CERTIFICATE AND RECEIPT FOR NOTE I, the undersigned, a duly qualified and acting officer of Wells Fargo Brokerage Services, LLC, Minneapolis, Minnesota, hereby acknowledge that on the date hereof, upon payment of the purchase price therefor, I received on behalf of the foregoing the fully registered Note of City of Bozeman, Montana generally described as the $400,000 City of Bozeman, Montana Revenue Note (Learning Circle Montessori Elementary School, Inc. Project) (the “Note”). I further certify that the weighted average maturity for the Note, for purposes of IRS Form 8038, is equal to ______ years, and the yield on the Note, within the meaning of Section 148 of the Internal Revenue Code of 1986, as amended, is equal to ________%. The issue price for the Note is equal to $______________. The issue price for the Note does not exceed the fair market value thereof as of the sale date. Dated: ___________, 2007. S FARGO BROKERAGE SERVICES, LC _________________ Its Senior Vice President WELL L By _____________________ 107 to In mpt Private Activity Note Issues (Form 8038) (Section 501(c)(3) Schedule as to Line 17) 1. Name of benefiting organization(s): Learning Circle Montessori Elementary School, Inc. 2. EIN: 84-1413419 3. Amount of issue benefiting each §501(c)(3) organization set forth above: $400,000 4. Amount of other nonhospital bonds outstanding: N/A Schedule A formation Return for Tax-Exe 108 Securities Commis State of Montana P. O. Box 4009 I-11 sioner Helena, Montana 59604 Re: Notice of Issuance of Revenue Note adies and Gentlemen: ing evenue Note are hereby filed with the Securities Commissioner of the State of Montana: (1) Name and address of issuing authority: tana treet 771-1230 Attn: City Clerk (2) Name and address of person or entity on whose behalf the Note is issued: ri Elementary School, Inc. et Attn: Kelly Ann Brown, Treasurer (3) Principal amount and date of the Note: (Prairie Ridge Village Project) Date of Original Issuance: June 1, 2007 (4) Name of states where Note will be sold: ells Fargo Brokerage Services, LLC (the “Purchaser”), with offices located at: 4 Attention: Public Finance L Pursuant to Montana Code Annotated, Section 90-5-103(5), as amended, the follow described R City of Bozeman, Mon 411 East Main S P.O. Box 1230 Bozeman, MT 59 Learning Circle Montesso 3001 West Villard Stre Bozeman, MT 59718 $400,000 Revenue Note South Dakota. The Note is being purchased by W 825 St. Joseph Street Rapid City, SD 57701-631 109 2 The Purchaser’s principal offices are located at: e South -105 Minneapolis, MN 55479. (5) Contact Person: City Clerk treet Bozeman, MT 59771-1230 (6) Description of Project: er of Villard Street, Bozeman, Montana, for use as a private elementary school. (7) Number of Jobs to be Created as a Result of Project: -0-. Number of Jobs to be Maintained as a Result of Project: ___. During Construction: -0-. mount of Issuance Used to Refinance Outstanding Health Care Facilities Revenue Debt. None (9) ds or Notes Attributable to Entity on Whose Behalf the Bond is Issued. None (10) e Numbers of All Professional Advisors Participating in the Issuance of the Note. 608 Second Avenu MAC N9303 Tenth Floor Mr. Brit Fontenot, City of Bozeman 411 East Main S P.O. Box 1230 The Note will be issued to provide funds to be used with other available funds of the Borrower to finance a project consisting of the acquisition by the Borrow the existing 4,875 square foot building located at 3001 West (8) A Amount of Outstanding Health Care Facilities Revenue Bon Names, Addresses and Phon 110 3 Bond Counsel: 2-1498 ard A. Helde 612-343-7912 Issuer Counsel: ttorney 30 J. Luwe 406-582-2300 Borrower Counsel: Suite 201 e K. Whetstone 406-582-9988 mation regarding the Note may be obtained from the issuing authority described in (l) above. Dated: __________, 2007. ITY OF BOZEMAN, MONTANA ______________ City Clerk Dorsey & Whitney LLP 50 South Sixth Street, Suite 1500 Minneapolis, Minnesota 5540 Attn: Mr. Rich Bozeman City A P.O. Box 1230 Bozeman, MT 59771-12 Attn: Mr. Paul Janice K. Whetstone, P.C. 202 West Main Street, Bozeman, MT 59715 Attn: Ms. Janic Additional infor C By __________________ 111 $400,000 City of Bozeman, Montana Revenue Note (Learning Circle Montessori Elementary School, Inc. Project) Date of Pre-Closing: May 31, 2007 Date of Closing: June 1, 2007 Place of Closing (by Mail): Dorsey & Whitney LLP Suite 1500 50 South Sixth Street Minneapolis, Minnesota 55402-1498 Parties:City of Bozeman, Montana (Issuer) Learning Circle Montessori Elementary School, Inc. (Borrower) Wells Fargo Brokerage Services, LLC (Purchaser) Janice K. Whetstone, P.C. (Counsel to the Borrower) Paul J. Luwe, Esq. (Issuer’s Counsel) Dorsey & Whitney LLP (Bond Counsel) Schedule of Closing Documents Basic Documents 1. B-1 Loan and Purchase Agreement between the Issuer, the Purchaser and the Borrower (8). 2. B-2 Loan Agreement Assignment from the Issuer to the Purchaser (8). 3. B-3 Combination Mortgage, Security Agreement and Fixture Financing Statement and Assignment of Leases and Rents from the Borrower to the Purchaser (10). *Number of copies required indicated in parenthesis. 112 By Learning Circle Montessori Elementary School, Inc. (Borrower) 4. P-1 Articles of Incorporation, certified by corporate officer and Secretary of State (1 + 8). 5. P-2 Certificate of Good Standing (1 + 8). 6. P-3 Copy of Bylaws, certified by corporate officer (1 + 8). 7. P-4 Certificate as to Section 501(c)(3) status, with certified copies of Section 501(c)(3) determination letter(s) issued by Internal Revenue Service (8). 8. P-5 Incumbency Certificate (8). 9. P-6 Certified copy of authorizing resolution (8). 10. P-7 Certificate Appointing Authorized Borrower Representative (8). 11. P-8 Certificate of Authorized Officer pursuant to Section 3.03(a) and (b) of the Loan Agreement (8). 12. P-9 Financing Statement to Purchaser (1 + 8). 13. P-10 UCC Search (1 + 8). 14. P-11 Title insurance commitment (1+8). 15. P-12 Legal opinion of counsel to the Borrower (8). 16. P-13 Borrower Tax Certificate (8). 17. P-14 Certification of Borrower as to non-arbitrage (see I-4). 18. P-15 Certification of Borrower as to Form 8038 (see I-10). By City of Bozeman (Issuer) 19. I-1 General Certificate of Issuer, together with the following exhibits (8): A. Certified copy of Resolution Calling Public Hearing adopted on May 7, 2007. B. Certified copy of Note Resolution adopted on May 29, 2007. C. Affidavit of publication of notice of public hearing in newspaper of general circulation. 20. I-2 Financing Statement to the Purchaser (1 + 8). 21. I-3 U.C.C. Search (1 + 8). 2 113 22. I-4 Non-Arbitrage Certificate (8). 23. I-5 Certificate of Delivery and Receipt (8). 24. I-6 Signature and No Litigation Certificate (8). 25. I-7 Executed Note and conformed copies (8). 26. I-8 Opinion of Counsel to the Issuer (8). 27. I-9 Opinion of Dorsey & Whitney LLP, as Bond Counsel (8). 28. I-10 Information Return for Private Activity Bond Issues (Form 8038) and evidence of filing thereof (1 + 8). 29. I-11 Notice of Issuance to Montana Securities Commissioner (1 + 8). By Wells Fargo Brokerage Services, LLC (Purchaser) 30. W-1 Certificate of Purchaser and Receipt for Note (8). 3 4849-2691-9425\1 114 FIRST DRAFT 05/10/07 LOAN AGREEMENT ASSIGNMENT This LOAN AGREEMENT ASSIGNMENT is made as of the 1st day of June, 2007, from CITY OF BOZEMAN, a municipal corporation and political subdivision of the State of Montana (herein called the “City”), to WELLS FARGO BROKERAGE SERVICES, LLC, a Delaware limited liability Company having its principal offices in Minneapolis, Minnesota (the “Purchaser”). Recitals The City has executed and delivered to the Purchaser its Health Care Facilities Revenue Note (Learning Circle Montessori Elementary School, Inc. Project), in the authorized principal amount of $400,000 (the “Note”), dated the date of delivery thereof, pursuant to a resolution adopted by the Board of Commissioners of the City on May 29, 2007 (the “Note Resolution”). The proceeds of the Note are to be loaned to Learning Circle Montessori Elementary School, Inc., a Montana nonprofit corporation (the “Borrower”), pursuant to a Loan and Purchase Agreement dated as of June 1, 2007 (the “Loan Agreement”), between the City, the Purchaser and the Borrower. The Note is payable from and secured by the Loan Repayments, as defined in the Loan Agreement, to be made by the Borrower under the Loan Agreement, and the Purchaser, as a condition to the purchase of the Note, has required the execution of this Assignment. ACCORDINGLY, as authorized by the Note Resolution and in consideration of the promises and other good and valuable consideration, the receipt of which is hereby acknowledged, the City does hereby grant, transfer and assign to the Purchaser and its successors or assigns, all of the right, title and interest of the City in the Loan Agreement and the Loan Repayments of the Borrower payable thereunder (except for the rights of the City under Sections 5.02, 7.01, 7.07, 8.04 and 8.05 thereof relating to expenses and indemnity of the City and the right to enforce said rights), together with all right to and interest of the City in the Project Fund established under the Escrow Agreement of even date herewith, between and among the City, the Borrower and the Purchaser, all for the purpose of securing the Note. 126 IN WITNESS WHEREOF, the City has executed this Loan Agreement Assignment as of the date first above written. CITY OF BOZEMAN By Mayor And By City Clerk [Signature Page – Loan Agreement Assignment] -2- 127 Accepted this ______ day of June, 2007. WELLS FARGO BROKERAGE SERVICES, LLC By Its Senior Vice President [Signature Page – Loan Agreement Assignment] -3- 4837-8613-4273\1 128 FIRST DRAFT 05/10/07 LOAN AGREEMENT ASSIGNMENT This LOAN AGREEMENT ASSIGNMENT is made as of the 1st day of June, 2007, from CITY OF BOZEMAN, a municipal corporation and political subdivision of the State of Montana (herein called the “City”), to WELLS FARGO BROKERAGE SERVICES, LLC, a Delaware limited liability Company having its principal offices in Minneapolis, Minnesota (the “Purchaser”). Recitals The City has executed and delivered to the Purchaser its Health Care Facilities Revenue Note (Learning Circle Montessori Elementary School, Inc. Project), in the authorized principal amount of $400,000 (the “Note”), dated the date of delivery thereof, pursuant to a resolution adopted by the Board of Commissioners of the City on May 29, 2007 (the “Note Resolution”). The proceeds of the Note are to be loaned to Learning Circle Montessori Elementary School, Inc., a Montana nonprofit corporation (the “Borrower”), pursuant to a Loan and Purchase Agreement dated as of June 1, 2007 (the “Loan Agreement”), between the City, the Purchaser and the Borrower. The Note is payable from and secured by the Loan Repayments, as defined in the Loan Agreement, to be made by the Borrower under the Loan Agreement, and the Purchaser, as a condition to the purchase of the Note, has required the execution of this Assignment. ACCORDINGLY, as authorized by the Note Resolution and in consideration of the promises and other good and valuable consideration, the receipt of which is hereby acknowledged, the City does hereby grant, transfer and assign to the Purchaser and its successors or assigns, all of the right, title and interest of the City in the Loan Agreement and the Loan Repayments of the Borrower payable thereunder (except for the rights of the City under Sections 5.02, 7.01, 7.07, 8.04 and 8.05 thereof relating to expenses and indemnity of the City and the right to enforce said rights), together with all right to and interest of the City in the Project Fund established under the Escrow Agreement of even date herewith, between and among the City, the Borrower and the Purchaser, all for the purpose of securing the Note. 129 IN WITNESS WHEREOF, the City has executed this Loan Agreement Assignment as of the date first above written. CITY OF BOZEMAN By Mayor And By City Clerk [Signature Page – Loan Agreement Assignment] -2- 130 Accepted this ______ day of June, 2007. WELLS FARGO BROKERAGE SERVICES, LLC By Its Senior Vice President [Signature Page – Loan Agreement Assignment] -3- 4837-8613-4273\1 131 FIRST DRAFT 05/10/07 ______________________________________________________________________________ $400,000 City of Bozeman, Montana Revenue Note (Learning Circle Montessori Elementary School, Inc. Project) LOAN AND PURCHASE AGREEMENT Dated as of June 1, 2007 By and between CITY OF BOZEMAN, MONTANA, LEARNING CIRCLE MONTESSORI ELEMENTARY SCHOOL, INC. and WELLS FARGO BROKERAGE SERVICES, LLC ______________________________________________________________________________ This instrument was drafted by Dorsey & Whitney LLP Suite 1500 50 South Sixth Street Minneapolis, Minnesota 55402-1498 132 -i- $400,000 City of Bozeman, Montana Revenue Note (Learning Circle Montessori Elementary School, Inc. Project) TABLE OF CONTENTS LOAN AND PURCHASE AGREEMENT PARTIES AND RECITALS PAGE Parties...............................................................................................................................................1 Recital..............................................................................................................................................1 ARTICLE I DEFINITIONS AND INTERPRETATION................................................................1 Section 1.01. Definitions....................................................................................................1 Section 1.02. Characteristics of Certificate or Opinion .....................................................5 Section 1.03. Description of Project ..................................................................................5 Section 1.04. Additional Provisions as to Interpretation ...................................................5 ARTICLE II REPRESENTATIONS AND COVENANTS ............................................................6 Section 2.01. Representations by the Issuer.......................................................................6 Section 2.02. Representations, Warranties and Covenants by the Borrower.....................6 ARTICLE III ISSUANCE AND PURCHASE OF NOTE............................................................10 Section 3.01. Issuance of Note by Issuer; Purchase by Purchaser...................................10 Section 3.02. Deposit of Proceeds in Project Fund..........................................................10 Section 3.03. Conditions to the Closing...........................................................................10 ARTICLE IV ISSUANCE OF THE NOTE; UNDERTAKING OF PROJECT ...........................12 Section 4.01. Agreement to Undertake and Complete Project ........................................12 Section 4.02. Loan of Proceeds........................................................................................12 Section 4.03. Borrower Required to Pay Project Costs in Event Proceeds Insufficient ..12 Section 4.04. Project Costs Defined ................................................................................12 Section 4.05. Completion of the Project ..........................................................................13 Section 4.06. Project Supervisor......................................................................................13 Section 4.07. Inspections .................................................................................................13 Section 4.08. Issuance Costs............................................................................................13 Section 4.09. Special Borrower Covenants for Project Construction Contracts..............13 ARTICLE V LOAN REPAYMENTS AND OTHER PAYMENTS ............................................14 Section 5.01. Repayment of Loan....................................................................................14 Section 5.02. Additional Payments..................................................................................14 Section 5.03. No Set-Off; Borrower’s Obligations Unconditional..................................14 Section 5.04. Option to Prepay Loan ...............................................................................15 133 Section 5.05. Tax-Exempt Status of Interest on the Note................................................15 ARTICLE VI USE OF PROJECT FACILITIES...........................................................................17 Section 6.01. Use of Project Facilities .............................................................................17 Section 6.02. Ownership, Maintenance and Possession of Project by Borrower; Operating Expenses ...................................................................................17 Section 6.03. Liens...........................................................................................................17 Section 6.04. Taxes and Other Governmental Charges ...................................................17 Section 6.05. [This Section intentionally omitted.].........................................................18 Section 6.06. Insurance ....................................................................................................18 Section 6.07. Damage or Destruction ..............................................................................18 ARTICLE VII SPECIAL COVENANTS......................................................................................19 Section 7.01. No Warranty of Condition or Suitability; Indemnification........................19 Section 7.02. Borrower to Maintain its Existence; Permitted Exceptions.......................19 Section 7.03. Reports .......................................................................................................20 Section 7.04. Inspection...................................................................................................20 Section 7.05. Further Assurances, Financing Statements, Maintenance of Lien.............20 Section 7.06. Assignments...............................................................................................20 Section 7.07. Observance of Note Resolution Covenants and Terms .............................20 Section 7.08. Financial Information and Reporting.........................................................21 Section 7.09. Additional Indebtedness.............................................................................22 ARTICLE VIII EVENTS OF DEFAULT AND REMEDIES ......................................................23 Section 8.01. Events of Default.......................................................................................23 Section 8.02. Remedies on Default..................................................................................24 Section 8.03. Remedies Cumulative, Delay Not to Constitute Waiver ...........................24 Section 8.04. Agreement to Pay Attorneys’ Fees and Expenses .....................................25 Section 8.05. Advances....................................................................................................25 ARTICLE IX MISCELLANEOUS ...............................................................................................26 Section 9.01. Notices .......................................................................................................26 Section 9.02. Binding Effect............................................................................................26 Section 9.03. Counterparts ...............................................................................................26 Section 9.04. Benefit of Holder .......................................................................................26 Section 9.05. Due Dates...................................................................................................26 Section 9.06. Captions .....................................................................................................26 Section 9.07. Term of Agreement....................................................................................26 Section 9.08. Severability ................................................................................................26 Section 9.09. Amendments, Consents, Changes and Modifications................................26 Exhibit A Schedule of Note Termination Values....................................................A-1 Exhibit B Form of Note............................................................................................B-1 -ii- 134 LOAN AND PURCHASE AGREEMENT This LOAN AND PURCHASE AGREEMENT (the “Loan Agreement”), is made as of the first day of June, 2007, by and between the CITY OF BOZEMAN, a municipal corporation and political subdivision of the State of Montana (the “City” or the “Issuer”), LEARNING CIRCLE MONTESSORI ELEMENTARY SCHOOL, INC., a Montana nonprofit corporation (the “Borrower”) and WELLS FARGO BROKERAGE SERVICES, LLC, a Delaware limited liability company having its principal offices in Minneapolis, Minnesota (the “Purchaser”). Recitals WHEREAS, Montana Code Annotated, Title 90, Chapter 5, Part 1, as amended (the “Act”), authorizes and empowers municipalities and counties of the State of Montana to issue and sell revenue bonds and notes and lend the proceeds thereof to a contracting party for the purpose of financing or refinancing projects authorized thereby; and WHEREAS, the Borrower has proposed to undertake a project in the City (as further described in Section 1.03 hereof, the “Project”); and WHEREAS, to provide financing for the Project, the Issuer has determined to issue and sell to the Purchaser its Revenue Note (Learning Circle Montessori Elementary School, Inc. Project) (the “Note”), and to make a loan of the proceeds thereof to the Borrower under this Loan Agreement, all pursuant to the Act; and WHEREAS, after a public hearing duly called and held, the City Commission of the Issuer adopted a resolution on May 29, 2007, authorizing and approving the issuance and sale of the Note and the execution and delivery of this Loan Agreement; and WHEREAS, the Borrower has agreed to execute and deliver to the Purchaser a Combination Mortgage, Security Agreement and Fixture Financing Statement and Assignment of Leases and Rents, of even date herewith, granting, as security for the performance of its obligations under this Loan Agreement, a mortgage and security interest in the Project, as defined herein, and an assignment of leases and rents with respect thereto; and NOW, THEREFORE, in consideration of the mutual agreements and covenants hereinafter contained, the parties hereto covenant and agree as follows: ARTICLE I DEFINITIONS AND INTERPRETATION Section 1.01. Definitions. Unless the context otherwise requires, the terms defined in this Article I and in the succeeding Articles of this Loan Agreement shall, for all purposes of this Loan Agreement and of any agreement supplemental hereto, have the meanings herein specified, such definitions to be equally applicable to both the singular and plural forms of any of the terms defined: 135 “Act” means Montana Code Annotated, Title 90, Chapter 5, Part 1, as amended from time to time. “Authorized Borrower Representative” means the person at the time designated to act on behalf of the Borrower by written certificate furnished to the Issuer and the Purchaser, containing the specimen signature of such person and signed on behalf of the Borrower by any officer or member of the Board of Directors of the Borrower. Such certificate may designate an alternate or alternates. “Authorized Issuer Representative” means the person at the time designated to act on behalf of the Issuer by written Certificate furnished to the Borrower and the Purchaser, containing the specimen signature of such person and signed on behalf of the Issuer by its Mayor or City Clerk. Such Certificate may designate an alternate or alternates. “Bond Counsel” means Independent, nationally recognized bond counsel. “Borrower” means Learning Circle Montessori Elementary School, Inc., a Montana nonprofit corporation, its permitted successors and assigns hereunder. “Certificate” means a certification in writing required or permitted by the provisions of this Loan Agreement or the other Note Documents, signed and delivered to the Purchaser or other proper person or persons. If and to the extent required by the provisions of Section 1.02 hereof, each Certificate shall include the statements provided for in said Section 1.02. “Certified Resolution” means a copy of a resolution of the City Commission, certified by the Clerk to have been duly adopted by the City Commission and to be in full force and effect on the date of such certification. “City” or “Issuer” means City of Bozeman, a municipal corporation and political subdivision of the State of Montana, its successors and assigns. “City Commission” or “Commissioners” means the City Commission of the Issuer or any successor governing body of the Issuer. “Closing Date” means the date of issuance and initial delivery to the Purchaser of the Note as provided in Section 3.01 hereof. “Completion Date” means the Closing Date, being the date on which the acquisition of the Project is undertaken and completed, in accordance with this Loan Agreement. “Default” means default by the Borrower in the performance or observance of any of the covenants, agreements or conditions on its part contained in this Loan Agreement or the Mortgage, exclusive of any notice or period of grace required for a default to constitute an “Event of Default” as hereinafter provided. “Determination of Taxability” means the issuance of a statutory notice of deficiency by the Internal Revenue Service, or a ruling of the National Office or any District Office of the Internal Revenue Service, or a final decision by any court of competent jurisdiction, to the effect -2- 136 that interest on the Note is includable in the gross income of the recipient under Section 103 of the Internal Revenue Code, and regulations thereunder, if the period, if any, for contest or appeal of such action, ruling or decision has expired without any such contest or appeal having been properly instituted or, if instituted, such contest or appeal has been unsuccessfully concluded. Inclusion of interest on the Note in any alternative minimum tax shall not be a Determination of Taxability. “Escrow Agreement” means the Escrow Agreement of even date herewith by and between the Issuer, the Borrower and the Purchaser, as Escrow Agent, as amended or supplemented from time to time. “Event of Default” means an Event of Default described in Section 8.01 hereof, which has not been cured. “Holder” or “Noteholder” or “Owner” means the person or persons in whose name the Note shall be registered in the registration records maintained by the Issuer. “Independent”, when used with reference to an attorney, engineer, architect, certified public accountant, or other professional person, means a person who (i) is in fact independent, (ii) does not have any material financial interest in the Borrower or the transaction to which his Certificate or opinion relates (other than the payment to be received for professional services rendered), and (iii) is not connected with the Issuer or the Borrower as an officer, commissioner, director or employee. “Independent Counsel” means an Independent attorney duly admitted to practice law before the highest court of any state. “Internal Revenue Code” or “Code” means the Internal Revenue Code of 1986, as in effect on the date of issuance of the Note. “Issuer” means City of Bozeman, a municipal corporation and political subdivision of the State of Montana, its successors and assigns. “Land” means the real property and interests in real property constituting the site of the Project, as legally described in Exhibit A to the Mortgage. “Legal Investments” means any investment or investments permitted by applicable law to be made with proceeds of the Note at the date hereof or the date of investment. “Loan” means the loan from the Issuer to the Borrower provided for by Section 4.02 hereof. “Loan Agreement” means this Loan and Purchase Agreement dated as of June 1, 2007, by and between the Issuer, the Borrower and the Purchaser, as amended or supplemented from time to time. “Loan Agreement Assignment” means the Loan Agreement Assignment from the Issuer to the Purchaser of even date herewith, and any amendments or supplements thereto. -3- 137 “Loan Repayments” means the payments made or to be made by the Borrower pursuant to Section 5.01. “Mortgage” means the Combination Mortgage, Security Agreement and Fixture Financing Statement and Assignment of Leases and Rents of even date herewith from the Borrower to the Purchaser, as amended or supplemented from time to time. “Note” means the City of Bozeman, Montana, Revenue Note (Learning Circle Montessori Elementary School, Inc. Project), authorized by this Loan Agreement and the Note Resolution, dated the Closing Date, in the principal amount of $400,000, and substantially in the form attached hereto as Exhibit B. “Note Documents” means this Loan Agreement, the Loan Agreement Assignment, the Mortgage and the Escrow Agreement. “Note Resolution” means the resolution of the Issuer adopted by the City Commission on May 29, 2007, authorizing the issuance and sale of the Note, as the same may be amended, modified or supplemented by any amendments or modifications thereof. “Opinion of Counsel” means a written opinion of counsel (who need not be Independent Counsel unless so specified) appointed by the Borrower or Issuer. If and to the extent required by the provisions of Section 1.02 hereof, each Opinion of Counsel shall include the statements provided for in said Section 1.02. “Outstanding” when used as of any particular time with reference to the Note, means the then outstanding principal balance of the Note theretofore executed and delivered under the Note Resolution, but excepting any Note in lieu of or in substitution for which another Note shall have been executed and delivered pursuant to the terms of paragraph 9 of the Note Resolution. “Permitted Encumbrances” means, with respect to the Land, those encumbrances set forth on Exhibit B to the Mortgage and any other encumbrance which is hereafter approved in writing by the Purchaser. “Project” means the project described in Section 1.03 hereof. “Project Building” means the building in Bozeman, Montana to be acquired by the Borrower with proceeds of the Note, and to comprise a private elementary school, owned and operated by the Borrower. “Project Costs” means those costs defined as such in Section 4.04 hereof. “Project Equipment” means the equipment and any other tangible personal property financed with the proceeds of the Note, all to be installed and located permanently or used or sited exclusively in the Project Building. “Project Facilities” means, collectively, the Land, the Project Building and the Project Equipment. -4- 138 “Project Fund” means the Project Fund established under the Escrow Agreement. “Project Supervisor” means the person appointed by the Borrower as such, pursuant to Section 4.06 of this Loan Agreement, and includes any Alternate Project Supervisor, if appointed, pursuant to Section 4.06 of this Loan Agreement. “Purchaser” or “Registered Owner” means Wells Fargo Brokerage Services, LLC, a Delaware limited liability company, its successors and assigns. “Redeem” or “redemption” means and includes “prepay” or “prepayment” as the case may be. “Termination Value” means, with respect to any monthly payment date for the Note, the applicable amount set forth in Exhibit A hereto. Section 1.02. Characteristics of Certificate or Opinion. Every Certificate or opinion with respect to compliance with a condition or covenant provided for in this Loan Agreement or the other Note Documents shall include: (i) a statement that the person or persons making such certificate or opinion have read such covenant or condition and the definitions herein relating thereto; (ii) a brief statement as to the nature and scope of the examination or investigation upon which the statements or opinions contained in such Certificate or opinion are based; (iii) a statement that, in the opinion of the signers, they have made or caused to be made such examination or investigation as is necessary to enable them to express an informed opinion as to whether or not such covenant or condition has been complied with; and (iv) a statement as to whether, in the opinion of the signers, such condition or covenant has been complied with. Any such Certificate made or given by an officer of the Borrower or the Issuer may be based, insofar as it relates to legal matters, upon an opinion of counsel. Any such opinion made or given by counsel may be based (insofar as it relates to factual matters information with respect to which is in the possession of the Issuer or the Borrower) upon the certificate or opinion of or representations by an officer or officers of the Issuer or the Borrower. Section 1.03. Description of Project. The term “Project” refers to the acquisition of the existing 4,875 square foot building located at 3001 West Villard Street, Bozeman, Montana, to be acquired, owned and operated by the Borrower, an organization described in Section 501(c)(3) of the Internal Revenue Code, for use as a private elementary school. Section 1.04. Additional Provisions as to Interpretation. All references herein to “Articles”, “Sections” and other subdivisions are to the corresponding Articles, Sections or subdivisions of this Loan Agreement; and the words “herein,” “hereof,” “hereunder” and other words of similar import refer to this Loan Agreement as a whole and not any particular Article, Section or subdivision hereof. Any terms defined in any other Note Documents but not defined herein shall have the same meaning herein unless the context hereof clearly requires otherwise. This Loan Agreement is governed by and shall be construed in accordance with the laws of Montana. -5- 139 ARTICLE II REPRESENTATIONS AND COVENANTS Section 2.01. Representations by the Issuer. The Issuer makes the following representations as the basis for its undertakings herein: (a) The Issuer is a duly organized and existing municipal corporation and political subdivision of the State of Montana, under the laws of the State of Montana, including the Act. (b) On May 29, 2007, the City Commission conducted a public hearing on the proposal of the Borrower to undertake the Project and finance the same through the issuance of the Note, upon due notice and otherwise as required by the Act, and on said date the City Commission adopted a resolution (the “Note Resolution”) giving final approval to the Project and the issuance of the Note. (c) The Project constitutes a “project” within the meaning of the Act. (d) The Project, the issuance and sale of the Note, the execution and delivery of this Loan Agreement, the Loan Agreement Assignment and the Escrow Agreement, the performance of all covenants and agreements of the Issuer contained in this Loan Agreement, the Loan Agreement Assignment and the Escrow Agreement and the Loan of money hereunder are authorized and have been duly authorized by the Note Resolution duly adopted at a meeting of the City Commission. (e) To provide financing for the costs of the Project, the Issuer proposes to issue the Note in the authorized principal amount of $400,000, to be dated the Closing Date. (f) To the best knowledge of the officers of the Issuer executing this Loan Agreement, no Commissioner or other officer or employee of the Issuer is directly or indirectly interested in the Note, the Note Documents, the Project, or any contract, agreement or job hereby contemplated to be entered into or undertaken for completion of the Project. (g) There is no litigation pending, or to the best knowledge of the officers of the Issuer executing this Loan Agreement, threatened questioning the authority of the Issuer to undertake the Project or issue the Note or questioning the tax-exempt status of interest on the Note or questioning the authority of any Commissioner or other officer or employee of the Issuer to hold office or take part in any of the transactions contemplated hereby. (h) The execution and delivery by the Issuer of the Note Documents to which it is a party does not violate or constitute a breach of or default under any document or instrument to which the Issuer is a party or any court order to which the Issuer is subject. Section 2.02. Representations, Warranties and Covenants by the Borrower. The Borrower makes the following representations, warranties and covenants: -6- 140 (a) The Borrower is a nonprofit corporation duly organized and existing under the laws of the State of Montana. (b) Except as otherwise provided in Section 6.02 hereof, the Borrower intends to own and operate the Project from the date hereof to the expiration or sooner termination of this Loan Agreement, as provided herein, except to the extent such operation may be interrupted by strikes, riots, acts of God or public enemy or other circumstances beyond the control of the Borrower. (c) The execution and delivery of this Loan Agreement and the other Note Documents, and any other agreement or instrument to be entered into in connection with the Project, and the consummation of the transactions herein and therein contemplated will not conflict with or constitute a breach of or default under the articles of association of the Borrower, or any note, debenture, lease or other evidence of indebtedness or any contract, loan agreement or lease to which the Borrower is a party or by which it is bound, or violate any law, regulation or order of the United States or the State of Montana or agency or political subdivision thereof or of any court order or judgment in any proceeding to which the Borrower is or was a party or by which it is bound. (d) There has been no default by the Borrower or, to the best of the knowledge of the Borrower, by any contractor or other person, under any purchase agreement or contract between the Borrower and any other person relating to the acquisition, construction or financing of the Project. (e) There is no litigation pending, or to the best of its knowledge threatened, against the Borrower affecting its ability to carry out the acquisition or financing of the Project or the terms of this Loan Agreement, the other Note Documents, or any other agreement or instrument to be entered into in connection with the Project. (f) As of the Closing Date, the Borrower has or will have good and marketable fee simple title to the Land and, except as may hereafter be approved in writing by the Purchaser, there are and throughout the term hereof there shall be no encumbrances against the Land except Permitted Encumbrances. (g) To the best of the Borrower’s knowledge and belief, no Commissioner or other officer or employee of the Issuer is directly or indirectly interested in this Loan Agreement, the other Note Documents, the Project or any contract, agreement or job hereby contemplated to be entered into or undertaken. (h) The Project Facilities comprise a commercial facility, which constitutes a “project” within the meaning of the Act. (i) So long as the Note shall remain outstanding, the Borrower shall not take or suffer to be taken any action which would have the effect of jeopardizing the tax- exempt status of interest on the Note under the Internal Revenue Code or the authority of the Borrower under the Act to undertake the Project. -7- 141 (j) All property to be provided with proceeds of the Note shall be owned either by a governmental unit or an organization described in Section 501(c)(3) of the Internal Revenue Code, all within the meaning of Section 145(a) of the Code. (k) Not less than 95% of the proceeds of the Note will be used in accordance with the requirements of Section 145(a) of the Internal Revenue Code. (l) The Borrower is an organization described in Section 501(c)(3) of the Internal Revenue Code, exempt from the payment of federal income taxes under Section 501(a) of the Code, and no revenues derived or to be derived from any portion of the Project are or shall be delivered from any “private business use” or from an “unrelated trade or business,” within the meaning of Section 513(a) of the Code, except as may be specifically contemplated by Section 145(a) of the Code in amounts that would not require the interest on the Note to become includable in the gross income of the recipients thereof, for purposes of Federal income taxation. In furtherance of this covenant, at least 97% of the facilities (measured by reference to fair market value) financed by the Note is to be used solely and exclusively by organizations described in Section 501(c)(3) of the Internal Revenue Code (“Tax-Exempt Organizations”) in activities which do not constitute unrelated trades or businesses, determined by applying Section 513(a) of the Code, and the Borrower will not permit more than 3% of such facilities (measured by reference to fair market value) to be used (i) by a Tax-Exempt Organization in an unrelated trade or business or (ii) in the trade or business of any person other than a unit of state or local government or a Tax-Exempt Organization (whether pursuant to a lease, management agreement or other arrangement), unless such use, according to an opinion of Bond Counsel, does not jeopardize the excludability from gross income, for federal income tax purposes, of interest on the Note. (m) None of the proceeds of the Note shall be used to provide an airplane, skybox or other private luxury box, facility primarily used for gambling, or store the principal business of which is the sale of alcoholic beverages for consumption off premises, and the Borrower does not expect that the Project, or any portion thereof, shall subsequently be used for any of such purposes. (n) The weighted average maturity of the Note does not exceed 120% of the average reasonably expected economic life of the Project Facilities, all within the meaning of Section 147(b) of the Internal Revenue Code. (o) Proceeds of the Note may be expended to pay amounts owing as interest on the Note, provided, however, that such amounts shall not exceed the lesser of the following: (i) an amount sufficient to pay interest on the Note only for a period of time not exceeding the time from the Closing Date through the completion of construction, plus six months; or (ii) in the aggregate, the amount permitted under Treasury Regulation, Section 1.148 - 6(d)(3)(ii)(A)(3), such amount generally being equal to interest owing on the Note for a period commencing on the Closing Date and ending on the date that is the later of three years from the Closing Date or one year after the date on which the Project is placed in service. -8- 142 (p) Proceeds of the Note shall not be applied to the reimbursement of Project Costs paid or expended prior to the issuance of the Note (in order to reimburse the amount of such prior expenditures), except to the extent permitted under Treasury Regulation, Section 1.150-2; specifically, proceeds of the Note shall not be expended to reimburse an expenditure made prior to the issuance of the Note unless (i) such expenditure was made not prior to the date that is 60 days before the date on which there was adopted an “official intent” therefor, within the meaning of Treasury Regulation, Section 1.150-2, or (ii) such expenditure is in an amount within the “de minimis” exception provided under Treasury Regulation, Section 1.150-2(f)(1) (such “de minimis” amount being equal to the lesser of 5% of the proceeds of the Note or $100,000), or (iii) such expenditure is a “preliminary expenditure” described in Treasury Regulation, Section 1.150-2(f)(2), made with respect to architectural, engineering, surveying, soil testing, reimbursement bond issuance, or similar costs (other than land acquisition, site preparation, and similar costs incident to commencement of construction), the aggregate amount of all such “preliminary expenditures” being limited to an amount not in excess of 20% of the aggregate issue price of the Note. [The balance of this page is intentionally left blank.] -9- 143 ARTICLE III ISSUANCE AND PURCHASE OF NOTE Section 3.01. Issuance of Note by Issuer; Purchase by Purchaser. To finance the Project, the Issuer will issue the Note as provided in the Act and Note Resolution and sell the same to the Purchaser and the Purchaser will purchase the Note on the Closing Date, all upon satisfaction of the terms and conditions set forth in Section 3.03 (the “Closing”). The proceeds of issuance of the Note shall be loaned to the Borrower as provided in Section 3.02 and Section 4.02 of this Loan Agreement. The Issuer will issue the Note in the form of a single fully registered note, numbered R-1, dated the date of delivery thereof. The Purchaser will purchase the Note as provided herein at a price equal to 100% of the principal amount thereof ($400,000). Section 3.02. Deposit of Proceeds in Project Fund. Payment for the Note shall be made by depositing the entire proceeds of the sale thereof in the Project Fund to be held, invested and disbursed by the Purchaser, as Escrow Agent, as provided in the Escrow Agreement. Such deposit shall also constitute the loan of the Note proceeds from the Issuer to the Borrower under Section 4.02 hereof. Moneys in the Project Fund shall, in accordance with Section 3 of the Escrow Agreement, be disbursed by the Escrow Agent upon the direction of the Authorized Borrower Representative, for the payment of Project Costs, pursuant to a Draw Request to be substantially in the form of Exhibit A to the Escrow Agreement. Upon the completion of the Project, the Completion Date shall be evidenced by delivery to the Escrow Agent of a Certificate of the Authorized Borrower Representative. Section 3.03. Conditions to the Closing. The obligation of the Purchaser to purchase the Note under Section 3.01 is conditioned upon delivery to the Purchaser on the Closing Date of the following, any of which may be waived by the Purchaser in its discretion: (a) A Certificate dated the Closing Date and signed by an officer of the Borrower stating that no Event of Default and no event which, with the giving of notice or lapse of time or both, would become an Event of Default, shall have occurred and be continuing or shall exist upon the completion of the Closing; (b) A Certificate of the Authorized Borrower Representative, dated the Closing Date, stating that as of such date the representations and warranties of the Borrower contained in Section 2.02 hereof are true and correct in all material respects; (c) An opinion of Dorsey & Whitney LLP, as Bond Counsel to the Purchaser; (d) Certified copies of the Note Resolution authorizing the issuance and sale of the Note and the execution and delivery of the Note Documents; (e) Certified copy of a resolution of the Board of Directors of the Borrower approving and authorizing the execution and delivery of the Note Documents; (f) The executed Note and executed counterparts of this Loan Agreement, the Loan Agreement Assignment, the Mortgage and the Escrow Agreement; -10- 144 (g) A Certificate of the Issuer pursuant to Section 148 of the Internal Revenue Code and pertinent regulations as to absence of arbitrage expectation, which may be given in reliance on the factual representations and/or certifications of the Borrower; (h) Executed financing statements under the Uniform Commercial Code of Montana, as the Purchaser may deem necessary or desirable in order to perfect the security interests granted by the Issuer and the Borrower to secure the Note, and completed requests for information, dated on or before the date of Closing, as to effective financing statements filed in all filing offices in which the financing statements shall have been filed; (i) All other documents or certificates the Purchaser may reasonably request relating to the existence and good standing of the Borrower, the due execution and validity of the Note, the Note Resolution, the Mortgage, the Escrow Agreement, the Loan Agreement Assignment and this Loan Agreement, the tax-exempt status of interest on the Note for Federal income tax purposes, and all other relevant matters, all in form and substance satisfactory to the Purchaser. [The balance of this page is intentionally left blank.] -11- 145 ARTICLE IV ISSUANCE OF THE NOTE; UNDERTAKING OF PROJECT Section 4.01. Agreement to Undertake and Complete Project. The Borrower agrees that it will proceed on the Closing Date to complete the acquisition of the Project. No changes will be made to the Project which would delete from the Project any essential characteristics of the Project as specified in Section 1.03, and, if any such permitted changes are made, after any such changes, the Project shall continue to constitute an authorized “project” within the meaning of the Act. The Project shall be acquired in accordance with all applicable environmental, zoning, planning and building regulations of governmental authorities having jurisdiction of the Project. Section 4.02. Loan of Proceeds. The Issuer hereby lends to the Borrower the entire gross proceeds of issuance of the Note ($400,000). The obligation of the Borrower to repay the said loan (the “Loan”), together with interest and premium, if any, thereon shall become effective immediately upon the deposit of the Note proceeds into the Project Fund, as provided in Section 3.02 hereof, and as set forth in the Escrow Agreement. Section 4.03. Borrower Required to Pay Project Costs in Event Proceeds Insufficient. In the event that the proceeds of the Note available for payment of Project Costs should not be sufficient to pay the Project Costs in full, the Borrower agrees, for the benefit of the Issuer and the Purchaser, to complete the Project and to pay any such additional Project Costs. Neither the Issuer nor the Purchaser makes any warranty, either express or implied, that the proceeds of the Note, which under the provisions of this Loan Agreement will be available for payment of Project Costs, will be sufficient to pay all the costs which will be incurred in that connection. If the Borrower should pay any portion of the Project Costs in excess of the proceeds of the Note, it shall not be entitled to any reimbursement therefor from the Issuer or the Purchaser, nor shall it be entitled to any diminution in or postponement of payments to be made under Sections 5.01, 5.02, or 5.05 hereof. Section 4.04. Project Costs Defined. For the purposes of this Loan Agreement, the Project Costs shall include, without intending thereby to limit or restrict any proper definition of such cost under any applicable laws or sound accounting practice, the following: (a) Acquisition costs of land and interests in land required for the site of the Project; (b) Acquisition costs of the Project Building and the Project Equipment; (c) [Intentionally Omitted] (d) Expenses of administration, supervision and inspection properly chargeable to the Project, administrative fees of the Issuer, abstracting and filing fees, legal expenses and fees, fiscal consultant fees and expenses, cost of audits and all costs and expenses of preparing, offering and issuing the Note; (e) Interest on the Note during the construction period for the Project, plus six months; and -12- 146 (f) Any other obligation or expense heretofore or hereafter incurred by the Borrower in connection with the Project defined as and constituting a proper Project Cost under the Act and approved by the Authorized Borrower Representative. Provided, however, that Project Costs shall not include any costs expended by the Borrower prior to the issuance of the Note, except for: (i) Preliminary Expenditures, but only in an amount up to not more than 20 percent of the aggregate issue price of the Note, all within the meaning of Treasury Regulation § 1.150-2(f)(2), (ii) Project Costs that in the aggregate are not in excess of the lesser of $100,000 or five percent of the proceeds of the Note; and (iii) Project Costs expended no earlier than the date 60 days prior to the date of adoption by the Borrower of an “official intent,” within the meaning of Treasury Regulation § 1.150-2. Section 4.05. Completion of the Project. The Completion Date shall be evidenced to the Purchaser by a Certificate signed by the Authorized Borrower Representative as required by Section 6 of the Escrow Agreement. Section 4.06. Project Supervisor. [Intentionally Omitted] Section 4.07. Inspections. It is expressly understood and agreed that the Purchaser may conduct such inspections of the Project as it may deem necessary for the protection of its interest, and that any inspections which may be made of the Project by the Purchaser will be made solely for the benefit and protection of the Purchaser, and that the Borrower will not rely thereon. Section 4.08. Issuance Costs. Notwithstanding any other provision hereof, the Borrower covenants that issuance costs financed by the Note will not exceed 2.00% of the proceeds of the Note. Section 4.09. Special Borrower Covenants for Project Construction Contracts. In accordance with Section 90-5-114(1) of the Act, the Borrower agrees to include in any contract for construction of the Project a requirement that all contractors give preference to the employment of bona fide Montana residents, as defined in Montana Code Annotated, Section 18- 2-401, in the performance of the work on the Project if their qualifications are “substantially equal” (as defined in Section 90-5-114(1) of the Act) to those of nonresidents. In accordance with Section 90-5-114(2) of the Act, the Borrower further agrees to include in any contract let for the Project a provision requiring the contractor to pay the standard prevailing wage rate in effect and applicable to the district in which the work is being performed. [The balance of this page is intentionally left blank.] -13- 147 ARTICLE V LOAN REPAYMENTS AND OTHER PAYMENTS Section 5.01. Repayment of Loan. The Borrower covenants and agrees to repay the Loan, together with interest and premium, if any, in Loan Repayments which shall be made on the dates and in the amounts required under the Note to pay, in full and when due, all principal of, interest and premium, if any, on the Note. The Borrower shall pay as an additional Loan Repayment all amounts required under Section 5.05(d) hereof. Such payments by the Borrower under this Section shall be made to the Purchaser in such coin or currency of the United States of America as may be legal tender for the payment of public and private debts. The Borrower shall furnish to the Issuer, if the Issuer so requests, the advice of transmittal of such payments at the time of transmittal of payment. All payments under this Section 5.01 shall be Loan Repayments. Section 5.02. Additional Payments. The Borrower also agrees to make the following payments: (a) To the Purchaser, all reasonable fees and expenses or advances of the Purchaser charged or made in connection with the transactions contemplated by this Loan Agreement and the other Note Documents, including attorneys’ fees. (b) To the Issuer, all reasonable expenses of the Issuer incurred or made in connection with the transactions contemplated by this Loan Agreement and the other Note Documents, including attorneys’ fees and any fees or charges relating to the transfer of the Note in accordance with the Note Resolution. Section 5.03. No Set-Off; Borrower’s Obligations Unconditional. The obligation of the Borrower to make the payments and to perform and observe the other agreements on its part contained herein, in the other Note Documents and in the Note shall be absolute and unconditional. So long as any principal of the Note is outstanding, the Borrower will pay without abatement, diminution or deduction (whether for taxes or otherwise) all Loan Repayments required to be paid hereunder, regardless of any cause or circumstance whatsoever including, without limiting the generality of the foregoing: any defense, setoff, recoupment or counterclaim which the Borrower may have or assert against the Issuer, the Purchaser or any other Noteholder or any other person; any failure of the Issuer to perform any covenant or agreement contained herein or in any other agreement between the Issuer or any Noteholder and the Borrower; any indebtedness or liability at any time owing to the Borrower by the Issuer, the Purchaser or any other Noteholder or any other person; any acts or circumstances that may constitute failure of consideration; damage to or condemnation of the Project; failure or delay in completion of the Project; eviction by paramount title; commercial frustration of purpose; bankruptcy or insolvency of the Issuer, or the Purchaser; enforcement or foreclosure of the Mortgage; any change in the tax or other laws of the United States of America or of any State or any political subdivision of either; or any failure of the Issuer or the Purchaser to perform and observe any agreement, whether express or implied, or any duty, liability or obligation, arising out of or connected with this Loan Agreement, the other Note Documents or the Note Resolution. -14- 148 Section 5.04. Option to Prepay Loan. On ______________, 2007 and each regularly scheduled installment payment date thereafter, the Borrower shall have, and is hereby granted, the option to prepay the Loan and cause to be prepaid the Note, in whole but not in part, on any payment date therefor, upon 30 days’ notice thereof in writing to the Purchaser, at a prepayment price equal to the regularly scheduled payment otherwise owing on such regular installment payment date, together with an additional amount equal to the Termination Value, as set forth in Exhibit A hereto. In the event the Borrower elects to prepay the Loan, the Borrower shall cause to be given due notice of redemption or prepayment of the Note as required by the provisions of the Note Resolution and the Note, and shall pay the prepayment price when due to the Purchaser. Section 5.05. Tax-Exempt Status of Interest on the Note. It is the intention of the parties hereto that the interest paid on the Note will not be included in the gross income of the recipient of said interest by reason of Section 103 and related Sections of the Internal Revenue Code, including, particularly, Section 145 of the Code. In order to confirm and carry out such intention: (a) The Borrower shall (i) provide such Certificates of the Authorized Borrower Representative, Opinions of Counsel, and other evidence as may be necessary or reasonably requested by the Issuer or any Holder to establish the exemption of interest on the Note under Section 103 and related Sections and the absence of arbitrage expectation under Section 148 of the Internal Revenue Code, and (ii) file such information and statements, acting alone or with the Issuer, with the Internal Revenue Service, as may be required from the Borrower or the Issuer to establish or preserve such exemption or as may be required by Section 103 and related Sections of the Internal Revenue Code, including Section 149(e) of the Code, and regulations thereunder. (b) If a Noteholder shall be given notice of a proposed deficiency by the Internal Revenue Service, based upon a proposed Determination of Taxability, or if a responsible officer of the Purchaser or other Holder shall have actual knowledge of a proposed ruling by the Internal Revenue Service to the effect that interest on the Note is includable in the gross income of the Holder, the Purchaser or other Holder shall give notice to the Borrower of such proposed deficiency or ruling as promptly as possible and permit the Borrower, to the extent reasonably possible, to participate in contesting any such proposed deficiency or ruling. Any expenses incurred by the Borrower or by any Holder at the request of the Borrower in connection with such contest shall be paid by the Borrower. Notwithstanding the foregoing, the Holder shall have the right to control all proceedings before the Internal Revenue Service and any judicial proceedings relating to taxability of interest on the Note received by the Holder, including the compromise of claims in such proceedings and abandonment of rights to appeal, and failure of the Purchaser or other Holder to give notice to the Borrower under this paragraph (b) shall not affect the Borrower’s obligation under paragraph (c) of this Section. (c) If there shall occur a Determination of Taxability, the Note shall be subject to mandatory redemption, in whole, on the sixtieth calendar day following notice to the Borrower of the Determination of Taxability, at a redemption price equal to the -15- 149 applicable Termination Value for the monthly payment date next preceding such redemption date, as set forth in Exhibit A hereto, plus accrued interest through the date of redemption, together with all taxes, interest and penalties assessed or owing in connection therewith. (d) The Borrower hereby acknowledges and confirms its obligations under Section 148 of the Internal Revenue Code and regulations thereunder, in order to maintain the tax-exempt status of the Note. Specifically, the Borrower agrees to comply with the rebate requirements imposed under Section 148(f) and pertinent regulations, including the requirement to make annual (or other periodic) calculations of the amount subject to rebate thereunder, and to maintain records of such determinations until six years after the retirement of the Note, and the requirement to make all required rebate payments to the United States not later than 60 days after the end of the fifth note year and not later than 60 days after each fifth anniversary thereof, to and until the date which is 60 days after the final retirement of the Note. If the Borrower shall fail to pay the full amount of any rebate payment required to be paid by the Borrower when such deposit is due, the Purchaser may make payment to the United States, and such payment or deposit shall be an advance under Section 8.05 of this Loan Agreement. In construing the Borrower’s obligations hereunder, all terms used in this paragraph (d) shall have the meanings provided in said Section 148(f) and regulations thereunder. The Borrower agrees to make all required rebate payments to the United States, as and when required, and such payments shall constitute additional Loan Repayments under Section 5.01 hereof. [The balance of this page is intentionally left blank.] -16- 150 ARTICLE VI USE OF PROJECT FACILITIES Section 6.01. Use of Project Facilities. The Borrower will use the Project Facilities only in furtherance of its lawful purposes and will use and operate the Project Facilities only in accordance with applicable requirements under the Act. The Borrower will not use or permit any person to use the Project Facilities for any use or purpose in violation of the laws of the United States, the State of Montana, or any ordinance of the Issuer, and agrees to comply with all the orders, rules, regulations and requirements of the Board of Fire Underwriters and officers or boards of the City, the City or the State of Montana or other governmental authority having jurisdiction over the Project Facilities. The Borrower shall have the right to contest by appropriate legal proceedings, without cost or expense to the Issuer, the validity of any law, ordinance, order, rule, regulation or requirement of the nature herein referred to. Section 6.02. Ownership, Maintenance and Possession of Project by Borrower; Operating Expenses. The Borrower agrees that so long as the Note is outstanding, the Borrower will own the Project Facilities and will keep the Project Facilities in good repair and good operating condition at its own cost, ordinary depreciation excepted, making such repairs and replacements as are necessary in the judgment of the Borrower so that the Project Facilities will continue to comply with all pertinent requirements of the Act and the interest on the Note will remain excludible from gross income for purposes of federal income taxation. As required by the Act, the Borrower will pay all expenses arising from the operation and maintenance of the Project Facilities. The Borrower covenants that, so long as the Note shall remain outstanding, the Borrower shall continue to own the Project Facilities and use the same in furtherance of its lawful purposes and that no part of the Project Facilities shall be used in any unrelated trade or business of the Borrower, within the meaning of Section 513 of the Internal Revenue Code, or shall be leased to or used by any person not constituting a unit of state or local government or an organization described in Section 501(c)(3) of the Internal Revenue Code, without furnishing to the Purchaser an opinion of Bond Counsel concluding that such use shall not adversely affect the exclusion from gross income of interest on the Note. Section 6.03. Liens. The Borrower will pay or cause to be paid all utility charges and other charges arising from its operations which, if unpaid, would become a lien on the Project Facilities and will not permit any lien or encumbrance to be established or to remain unsatisfied against the Project Facilities. The Borrower may in good faith contest any such lien filed or established against the Project Facilities, and in such event may permit the items so contested to remain undischarged and unsatisfied during the period of such contest and any appeal therefrom unless the Purchaser shall notify the Borrower that, in the opinion of Independent Counsel, by nonpayment of any such items the Project Facilities or any part thereof will be subject to loss or forfeiture, in which event the Borrower shall promptly pay and cause to be satisfied and discharged all such unpaid items. Section 6.04. Taxes and Other Governmental Charges. As required by the Act, the Borrower will pay, as the same respectively become due and before penalty attaches, any taxes, license fees and governmental charges of any kind whatsoever that may at any time be lawfully -17- 151 assessed or levied against or with respect to the operation of the Project Facilities. The Borrower may, at its expense, in good faith contest any such taxes, assessments, license fees and other governmental charges by appropriate proceedings and, in the event of any such contest, may permit the taxes, assessments, license fees or other charges so contested to remain unpaid during the period of such contest and any appeal therefrom if funds sufficient to satisfy the contested amount have been deposited in an escrow account satisfactory to the Purchaser. Section 6.05. [This Section intentionally omitted.] Section 6.06. Insurance. So long as the Note is outstanding, the Borrower agrees at all times to keep all property included in the Project Facilities insured against risks of fire (including so-called extended coverage), theft and such other risks and in such amounts as are customary for a prudent owner of properties comparable to the Project Facilities, but in any event in an amount not less than the principal amount of the Note outstanding from time to time. Section 6.07. Damage or Destruction. In the event of damage to the Project Facilities from any cause whatsoever, the Borrower will proceed to reconstruct, replace and repair the damaged portion of the Project Facilities to the extent necessary to maintain the Project Facilities to continue to comply with all pertinent requirements of the Act and to maintain the tax exempt status of interest on the Note. Any such repair, rebuilding or reconstruction shall be without expense to the Issuer. Notwithstanding the foregoing, in the event all or a major portion of the Project Facilities is damaged or destroyed and the Borrower shall determine that it is not practical or desirable to rebuild, repair or restore the Project Facilities, the Borrower shall have no obligation to do so, provided that (i) the Borrower shall promptly have notified the Purchaser and the Issuer of the damage or destruction and of its determination that it is not practical or desirable to rebuild, repair or restore the Project Facilities, (ii) the Borrower shall furnish to the Purchaser an opinion of Note Counsel to the effect that the failure to rebuild, repair or restore the Project Facilities does not jeopardize the exclusion of interest on the Note from gross income for purposes of federal income taxation under Section 103 and related Sections of the Internal Revenue Code, and (iii) the Borrower shall promptly elect to prepay the Note in whole and shall promptly apply the proceeds of any insurance and other money of the Borrower, to the extent necessary, to pay the redemption price with respect to the Note on the applicable redemption date therefor, such redemption price being established by reference to Section 5.04 and Exhibit A hereto. Any such prepayment shall be effected as provided in Section 5.04. In the event that the amount of any such insurance proceeds shall be insufficient to provide for payment in full of the redemption price of the Note when due, the Borrower shall make payment of such deficiency as an additional Loan Repayment under Section 5.01 hereof. -18- 152 ARTICLE VII SPECIAL COVENANTS Section 7.01. No Warranty of Condition or Suitability; Indemnification. The Issuer does not make any warranty, either express or implied, as to the design or capacity of the Project, as to the suitability for operation of the Project or as to the condition of the Project or that the Project will be suitable for the Borrower’s purposes or needs. The Borrower releases the Issuer from, agrees that the Issuer shall not be liable for, and agrees to hold the Issuer, its governing bodies, and its respective officers, agents and employees, past, present and future, harmless against, any claim, cause of action, suit or liability for any loss or damage to property or any injury to or death of any person that may be occasioned by any cause whatsoever pertaining to the Project or the use thereof, except such loss, damage or injury as results from the negligent acts or omissions of the Issuer. The Borrower further agrees to indemnify and hold harmless the Issuer, its governing bodies, its officers, agents and employees, past, present and future, against any and all losses, claims, damages or liability to which the Issuer, its governing bodies, its officers, agents and employees, past, present and future, may become subject under any law in connection with the issuance and sale of the Note and the carrying out of the transactions contemplated by this Loan Agreement and the other Note Documents, and to reimburse the Issuer, its governing bodies, its officers, agents and employees, past, present and future, for any out-of-pocket legal and other expenses (including reasonable counsel fees) incurred by the Issuer, its governing bodies, its officers, agents and employees, past, present and future, in connection with investigating any such losses, claims, damages or liabilities or in connection with defending any actions relating thereto. The Issuer agrees, at the request and expense of the Borrower, to cooperate in the making of any investigation in defense of any such claim and promptly to assert any or all of the rights and privileges and defenses identified in writing by the Borrower which may be available to the Issuer. The Borrower further releases and agrees to hold harmless the Issuer, its governing bodies, its officers, agents and employees, past, present and future, from any liability to the Borrower arising out of any covenants, representations or undertakings contained in this Loan Agreement or any of the Note Documents. The provisions of this Section shall survive the payment and redemption of the Note. Section 7.02. Borrower to Maintain its Existence; Permitted Exceptions. The Borrower agrees that during the term of this Loan Agreement the Borrower will maintain its existence as a nonprofit corporation and an organization described in Section 501(c)(3) of the Internal Revenue Code qualified to do business in Montana and each other state where the nature of its business so requires; will not dissolve or otherwise dispose of all or substantially all of its assets; and will not merge into another corporation or permit one or more other corporations to consolidate with or merge into it; provided that the Borrower may, without violating the agreement contained in this Section, consolidate with or merge into another corporation, or permit one or more other of such corporations to consolidate with or merge into it, or sell or otherwise transfer to another such corporation all or substantially all of its assets as an entirety and thereafter dissolve if (i) such surviving, resulting or transferee corporation assumes in writing all of the obligations of the Borrower herein, (ii) such surviving, resulting or transferee corporation has a tangible net worth at least equal to that of the Borrower at the time of the transaction, (iii) the Borrower shall furnish the Purchaser with an opinion of Bond Counsel to the effect that the merger or -19- 153 consolidation will not result in the inclusion of interest on the Note in the gross income of the Holder for federal income tax purposes, and (iv) immediately after giving effect to such transaction no Event of Default, or an event which after notice or lapse of time, or both, would become an Event of Default, would occur and be continuing. If consolidation, merger, sale or other transfer is made as provided in this Section, the provisions of this Section shall continue in full force and effect and no further consolidation, merger, sale, or other transfer shall be made except in compliance with the provisions of this Section. Section 7.03. Reports. The Borrower shall render at its own expense to the Issuer and the Purchaser such reports concerning the Note, the Project or the financial status of the Borrower, as may be required by the Act or by any other law, regulation or ordinance of the State of Montana or the Issuer. Section 7.04. Inspection. The Borrower shall permit the Purchaser at all reasonable times to enter upon the Project for purposes of inspection permitted by Section 4.07 hereof. Section 7.05. Further Assurances, Financing Statements, Maintenance of Lien. At the request of the Issuer or the Purchaser, the Borrower shall execute any financing statement, amendment or supplement to the Mortgage, or other instrument which is or may be required to carry out the intent of the parties as expressed in this Loan Agreement, the Mortgage, the Note Resolution, or the other Note Documents. The Borrower shall, at its sole expense, file or cause to be filed all financing statements under the Uniform Commercial Code or similar instruments deemed necessary by the Purchaser to perfect and continue the security interest of the Purchaser in the Project Equipment, and this Loan Agreement, including any financing statements which the Issuer is required to file. Section 7.06. Assignments. The Borrower consents to the pledge and assignment of the Loan Repayments and other interests of the Issuer in this Loan Agreement by the Issuer to the Purchaser as provided in the Note Resolution and the Loan Agreement Assignment. Except as otherwise provided in Section 7.02 hereof, the interests and obligations of the Borrower under this Loan Agreement are non-assignable and shall not be assigned except to a trustee in bankruptcy or similar officer pursuant to the Bankruptcy Code or similar law. Section 7.07. Observance of Note Resolution Covenants and Terms. The Borrower will not do, in any manner, anything which will cause or permit to occur any violation of any provision of the Note Resolution, but will faithfully observe and perform, and will do all things necessary so that the Issuer may observe and perform, all the conditions, covenants and requirements of the Note Resolution. The Issuer agrees that it will observe and perform all obligations imposed upon it by the Note Documents; provided that the Issuer has no obligation to use its own funds to perform or cause performance of any such obligations, and provided further that no covenant, representation or undertaking shall ever give rise to any liability of the Issuer, its officers, agents or employees or constitute a charge against its credit or taxing powers. It is understood and agreed by the Borrower and the Purchaser that no covenant, provision or agreement of the Issuer herein or in the Note, the Note Resolution, the other Note -20- 154 Documents or in any other document executed by the Issuer in connection with the issuance, sale and delivery of the Note, or any obligation herein or therein imposed upon the Issuer or breach thereof, shall give rise to a pecuniary liability of the Issuer or a charge against its general credit or taxing powers or shall obligate the Issuer financially in any way except with respect to amounts to be paid pursuant to this Loan Agreement and the application of revenues therefrom and the proceeds of the Note, as provided in the Loan Agreement Assignment (the “Pledged Revenues”). No failure of the Issuer to comply with any term, condition, covenant or agreement therein shall subject the Issuer to liability for any claim for damages, costs or other financial or pecuniary charges except to the extent that the same can be paid or recovered from the Pledged Revenues. No execution on any claim, demand, cause of action or judgment shall be levied upon or collected from the general credit, general funds or taxing powers of the Issuer. In making the agreements, provisions and covenants set forth herein, the Issuer has not obligated itself except with respect to the Pledged Revenues. The Note constitutes a special, limited obligation of the Issuer, payable solely from the Pledged Revenues, and does not now and never shall constitute an indebtedness or a loan of the credit of the Issuer, the State of Montana or any political subdivision thereof or a charge against the general taxing powers of any of them within the meaning of any constitutional or statutory provision whatsoever. It is further understood and agreed by the Borrower and the Purchaser that the Issuer shall incur no pecuniary liability hereunder and shall not be liable for any expenses related hereto, all of which the Borrower agrees to pay. If, notwithstanding the provisions of this Section 7.07, the Issuer incurs any expense, suffers any losses, claims or damages or incurs any liabilities relating to the Note or the Note Documents, the Borrower will indemnify and hold harmless the Issuer from the same and will reimburse the Issuer for any legal or other expenses incurred by the Issuer in relation thereto, and this covenant to indemnify, hold harmless and reimburse the Issuer shall survive delivery of and payment for the Note. Section 7.08. Financial Information and Reporting. Except as otherwise stated in this Loan Agreement, all financial information provided to the Purchaser shall be prepared using generally accepted accounting principles consistently applied. During the term of this Loan Agreement, and afterward until all amounts due under this Loan Agreement are paid in full, unless the Purchaser shall otherwise agree in writing, the Borrower agrees to: (a) Provide the Purchaser within 90 days of the Borrower’s fiscal year end, the Borrower’s annual financial statements for the fiscal year then ending, in form acceptable to the Purchaser and certified as correct by an officer of the Borrower acceptable to the Purchaser. The statements must be audited with an unqualified opinion by a certified public accountant acceptable to the Purchaser, and must be accompanied by a certificate of such accountants stating whether, in conducting their audit, they have become aware of any event of default under this Loan Agreement, or of any event which would, after lapse of time or the giving of notice, or both, constitute an event of default under this Loan Agreement, specifying the nature and duration of the default. (b) Provide the Purchaser within 30 days of each fiscal quarter, the Borrower’s quarterly financial statements. The statements must be current through the -21- 155 end of that period and must be certified as correct by an officer of the Borrower in form acceptable to the Purchaser. (c) Provide the Purchaser with such other information as it may reasonably request, and permit the Purchaser or its agent(s) to visit and inspect its properties and examine its books and records. Section 7.09. Additional Indebtedness. Following the date hereof, the Borrower may incur indebtedness in addition to the indebtedness represented hereby only in accordance with the terms and provisions of this Section. (a) If any additional indebtedness to be incurred by the Borrower is to be unsecured or secured by a lien or security interest expressly subordinate hereto, to the Note and to the lien of the Mortgage, the Borrower shall provide advance written notice thereof to the Purchaser prior to the incurrence of such indebtedness. Such notice must include, at a minimum, a statement of the original principal amount thereof, the terms of repayment, and copies of the loan documents to be entered into by the Borrower in connection therewith. (b) If any additional indebtedness to be incurred by the Borrower is to be secured on a parity with the Note, this Loan Agreement and the Mortgage, then, as a prior condition to the incurrence thereof, the Borrower must provide to the Purchaser advance notice thereof, with the same information as is required by paragraph (a) above, together with evidence, in form and substance satisfactory to the Purchaser, that, following the incurrence of such additional parity indebtedness, the net income available to the Borrower in the then current year and in each future year during which the Note shall remain outstanding shall be sufficient, following payment in full of all reasonably expected operating and other costs of the Borrower and the Project, to exceed all scheduled payments of principal and interest to be owing in each such year on any then outstanding indebtedness of the Borrower, including but not limited to the indebtedness represented hereby and the additional parity indebtedness to be incurred, by a margin at least equal to 1.20 to 1.00. [The balance of this page is intentionally left blank.] -22- 156 ARTICLE VIII EVENTS OF DEFAULT AND REMEDIES Section 8.01. Events of Default. The following shall be “Events of Default” under this Loan Agreement and the term “Event of Default” shall mean, whenever used in this Loan Agreement, any one or more of the following events: (a) If the Borrower fails to pay the amount of any Loan Repayment required to be paid under Section 5.01 hereof when due (whether by acceleration, call for prepayment or redemption of the Note, or otherwise); or (b) If the Borrower shall default in the due and punctual performance of any of the other covenants, conditions, agreements and provisions contained in this Loan Agreement or in any instrument supplemental hereto, on the part of the Borrower to be performed, and such default shall continue for 30 days after written notice thereof from the Issuer or the Purchaser; or (c) If an Event of Default shall occur under the Mortgage or any of the other Note Documents; or (d) If the Borrower shall (i) apply for or consent to the appointment of a receiver, trustee or liquidator for it or for any of its property, (ii) admit in writing its inability to pay its debts as they become due, (iii) make a general assignment for the benefit of creditors, (iv) be adjudicated a bankrupt or insolvent, or (v) file a voluntary petition in bankruptcy, or a petition or an answer seeking reorganization or an arrangement with creditors or to take advantage of any bankruptcy, reorganization, insolvency, readjustment of debt, dissolution or liquidation law or statute, or an answer admitting the material allegations of a petition filed against it in any proceeding under such law; or (e) If an order, judgment or decree shall be entered against the Borrower by any court of competent jurisdiction, approving a petition seeking reorganization of the Borrower or appointing a receiver, trustee or liquidator of the Borrower or of all or a substantial part of the assets thereof. The provisions of paragraph (b) of this Section are subject to the following limitations: If by reason of force majeure the Borrower is unable in whole or in part to carry out its agreements on its part contained herein (other than the payment of money), the Borrower shall not be deemed in default during the continuance of such disability. The term “force majeure” as used herein includes the following: acts of God; strikes, lockouts or other employee disturbances; acts of public enemies; orders of any kind of the government of the United States of America or of the State of Montana or any of their departments, agencies, political subdivisions or officials, or any civil or military authority; insurrections; riots; epidemics; landslides; lightning; earthquakes; fires; hurricanes, storms; floods; washouts; droughts; arrests; restraint of government and people; civil disturbances; explosions, breakage or accident to machinery, transmission pipes or canals; partial or entire failure of utilities; or any other cause or event not reasonably, within the control of the Borrower. The provisions of paragraph (b) of this Section are subject to the further -23- 157 limitation that if the Default can be remedied but not within a period of thirty days after notice and if the Borrower has taken all action reasonably possible to remedy such Default within such thirty day period, the Default shall not become an Event of Default for so long as the Borrower shall diligently proceed to remedy such Default and in accordance with any directions or limitations of time made by the Purchaser. The Borrower agrees, however, to use its best efforts to remedy with all reasonable dispatch any cause or causes preventing the Borrower from carrying out its agreements. Section 8.02. Remedies on Default. Whenever any Event of Default shall have happened and be subsisting, any one or more of the following steps may be taken: (a) The Purchaser may declare the unpaid principal of and interest on the Note, and all or any amounts of Loan Repayments thereafter to become due and payable under Section 5.01 hereof for the remainder of the term of this Loan Agreement to be immediately due and payable, whereupon the same shall become immediately due and payable, together with any additional payments due under Sections 5.02, 5.05, 8.04, 8.05 or otherwise under this Loan Agreement. (b) The Purchaser may foreclose the Mortgage or take whatever action at law or in equity that appears necessary or desirable to enforce this Loan Agreement, the Mortgage or the other Note Documents in accordance with the provisions hereof or thereof. Any amounts collected by the Purchaser or any other Holder pursuant to action taken under the foregoing paragraphs shall be applied first to advances and expenses of the Purchaser or other Holder, then to payment of the Note (interest first, and then premium and principal), and any excess to the Borrower. Whenever any Default shall occur, the Purchaser or any other Holder (or the Issuer with respect to its reserved rights under Sections 5.02, 7.01, 7.07 or 8.04 hereof) may take whatever action at law or in equity which may appear necessary or desirable to collect any other payments then due and thereafter to become due hereunder or to enforce performance and observance of any obligation, agreement or covenant of the Borrower under this Loan Agreement. Section 8.03. Remedies Cumulative, Delay Not to Constitute Waiver. No remedy conferred upon or reserved to the Issuer, the Purchaser, any other Holder or a receiver by this Loan Agreement or by the other Note Documents is intended to be exclusive of any other available remedy or remedies, but each and every such remedy shall be cumulative and shall be in addition to every other remedy given under this Loan Agreement or the other Note Documents or now or hereafter existing at law or in equity or by statute. No delay or omission to exercise any right or power accruing upon any Default shall impair any such right or power, and any such right or power may be exercised from time to time and as often as may be deemed expedient. In order to entitle the Issuer, the Purchaser, any other Holder or a receiver to exercise any remedy reserved to it in this Article, it shall not be necessary to give any notice, other than such notice as may be herein expressly required. In the event any agreement contained in this Loan Agreement or the other Note Documents should be breached by any party and thereafter waived by the other -24- 158 parties, such waiver shall be limited to a particular breach so waived and shall not be deemed to waive any other breach hereunder. Section 8.04. Agreement to Pay Attorneys’ Fees and Expenses. In the event the Borrower should default under any of the provisions of this Loan Agreement and the Issuer or the Purchaser should employ attorneys or incur other expenses for the collection of payments due or to become due hereunder or the enforcement of performance or observance or any obligation or agreement on the part of the Borrower contained in this Loan Agreement, the Borrower agrees that it will on demand therefor reimburse the reasonable fees of such attorneys and such other expenses so incurred. The Borrower also agrees to pay all costs of the Purchaser to appear in and defend any action or proceeding purporting to affect the security of the Mortgage or the rights or powers of the Purchaser under this Loan Agreement or the other Note Documents, including the cost of reasonable attorney’s fees, and in any suit brought by the Purchaser to foreclose the Mortgage. Section 8.05. Advances. In the event the Borrower shall fail to pay any Loan Repayments under Section 5.01 hereof, or to do any other thing or make any other payment required to be done or made by any other provision of this Loan Agreement or the other Note Documents, the Issuer or the Purchaser, in its own discretion, may do or cause to be done any such thing or make or cause to be made any such payment at the expense or as an advance for the account of the Borrower, and the Borrower shall pay to the Issuer or the Purchaser, as the case may be, upon demand, all necessary costs and expenses so incurred and advances so made, with interest at the lesser of (i) 8.00% per annum or (ii) the maximum rate permitted by law. Any such advance shall be entitled to priority of payment from any funds thereafter received by the Purchaser or such Holder from the Borrower. [The balance of this page is intentionally left blank.] -25- 159 ARTICLE IX MISCELLANEOUS Section 9.01. Notices. All notices, certificates, requests or other communications hereunder shall be sent by first class mail or certified mail, addressed, if to any party hereto, at its address set forth on the execution page hereof. The Borrower, the Issuer and the Purchaser may, by notice given hereunder, designate any further or different addresses to which subsequent notices, certificates, requests or other communications shall be sent. Section 9.02. Binding Effect. This Loan Agreement shall inure to the benefit of and shall be binding upon the parties hereto and their respective successors and assigns, subject to the limitation that any obligation of the Issuer created by or arising out of this Loan Agreement shall not be a general debt of the Issuer but shall be payable solely out of the proceeds derived from this Loan Agreement or the other Note Documents as provided in the Loan Agreement Assignment and Section 7.07 hereof. Section 9.03. Counterparts. This Loan Agreement may be signed in any number of counterparts. Complete sets of counterparts shall be lodged with the Issuer, the Borrower and the Purchaser. Section 9.04. Benefit of Holder. Except as otherwise provided herein, all covenants and agreements on the part of the Borrower and the Issuer herein are hereby declared to be for the benefit of the Purchaser or any Holder of the Note. Persons other than the parties hereto and such other Holders are not intended to be beneficiaries of any of the covenants and agreements set forth in this Loan Agreement. Section 9.05. Due Dates. Should any payment on the Note become due and payable upon a day not a business day, such payment shall be made on the next succeeding business day. Section 9.06. Captions. The captions or headings in this Loan Agreement are for convenience only and in no way define, limit or describe the scope or intent of any provision of this Loan Agreement. Section 9.07. Term of Agreement. Except as otherwise provided herein, the provisions of this Loan Agreement shall remain in full force and effect from the date of execution hereof until such time as the Note is not outstanding. Section 9.08. Severability. Any provision of this Loan Agreement which is prohibited or unenforceable in any jurisdiction shall, as to such jurisdiction, be ineffective to the extent of such prohibition or unenforceability without invalidating the remaining provisions hereof, and any such prohibition or unenforceability in any jurisdiction shall not invalidate or render unenforceable such provision in any other jurisdiction. Section 9.09. Amendments, Consents, Changes and Modifications. Except as otherwise provided in this Loan Agreement, subsequent to the issuance of the Note and prior to payment of the Note in full, this Loan Agreement and the other Note Documents may not be effectively amended, changed, modified, altered or terminated without the prior written consent of the Holder of the Note. -26- 160 IN WITNESS WHEREOF, the undersigned have caused this Loan Agreement to be duly executed by their duly authorized officers, all as of the day and year first above written. CITY OF BOZEMAN By Mayor And City Clerk Address: City Hall 411 East Main Street Bozeman, Montana 59771 Attention: City Clerk [Signature Page to Loan and Purchase Agreement dated as of June 1, 2007, between City of Bozeman, Montana, Learning Circle Montessori Elementary School, Inc. and Wells Fargo Brokerage Services, LLC] -27- 161 LEARNING CIRCLE MONTESSORI ELEMENTARY SCHOOL, INC. By Its Chair And by Its Secretary Address: 3001 West Villard Street Bozeman, Montana 59718 Attention: Treasurer [Signature Page to Loan and Purchase Agreement dated as of June 1, 2007, between City of Bozeman, Montana Learning Circle Montessori Elementary School, Inc. and Wells Fargo Brokerage Services, LLC] -28- 162 WELLS FARGO BROKERAGE SERVICES, LLC By Its Senior Vice President Address: 608 Second Avenue South MAC N9303-105 Minneapolis, Minnesota 55479-0146 Attention: Public Finance Department [Signature Page to Loan and Purchase Agreement dated as of June 1, 2007, between City of Bozeman, Montana, Learning Circle Montessori Elementary School, Inc. and Wells Fargo Brokerage Services, LLC] -29- 163 EXHIBIT A to Loan and Purchase Agreement (Schedule of Note Termination Values, according to regularly scheduled payment dates for the Note) Monthly Payment Date Termination Value A-1 164 EXHIBIT B to Loan and Purchase Agreement (Form of Note) UNITED STATES OF AMERICA STATE OF MONTANA CITY OF BOZEMAN Revenue Note (Learning Circle Montessori Elementary School, Inc. Project) No. R-1 $400,000 The City of Bozeman, a municipal corporation and political subdivision of the State of Montana (hereinafter sometimes called the “Issuer”), for value received, hereby promises to pay, but solely from the sources and in the manner hereinafter provided, to Wells Fargo Brokerage Services, LLC (the “Purchaser” or the “Registered Owner”), or registered assigns, the principal sum of Four Hundred Thousand Dollars, on June 1, 2027 upon the presentation and surrender hereof, and to make prepayment of said principal sum in installments as hereinafter provided, and to pay the Registered Owner hereof interest on the outstanding and unpaid balance of such principal sum from the date hereof until said principal sum is paid, at the rate of _______% per annum, calculated on the basis of the number of days elapsed in a year consisting of 360 days made up of twelve 30-day months. Interest only shall be paid on ____________, 2007, and thereafter on the ____ day of each ______, through __________, 200_, in the amount of $__________. Principal and interest shall be payable in installment payments of $_____________ each, beginning ____________, 2007, and continuing thereafter on the ____ day of each _______, to and including _______________, 2027, and on _____________, 2027, all unpaid principal and interest shall be due and payable in full. Each such installment payment shall be applied first to accrued interest and then to principal. Principal and interest shall be paid to the Registered Owner hereof in lawful money of the United States as provided in the Loan Agreement mentioned below, at its registered address. This Note is issued pursuant to Montana Code Annotated, Title 90, Chapter 5, Part I, as amended (the “Act”), and in conformity with the provisions, restrictions and limitations thereof. This Note does not constitute or give rise to a pecuniary liability of the Issuer or to a charge against the general credit or properties or taxing powers of the Issuer and does not grant to the owner of this Note any right to have the Issuer levy any taxes or appropriate any funds for the payment of the principal hereof or interest hereon, nor is this Note a general obligation of the Issuer or the individual officers or agents thereof. This Note and interest hereon are payable solely from the moneys received pursuant to the Loan Agreement, including loan repayments to be made by Learning Circle Montessori Elementary School, Inc., a Montana nonprofit corporation (hereinafter called the “Borrower”), and the security provided therefor, including the Mortgage referred to therein, all as hereinafter referred to. B-1 165 This Note is issued in the authorized principal amount of $400,000, and has been authorized by law to be issued and has been issued for the purpose of funding a loan from the Issuer to the Borrower in order to finance costs incurred with respect to the Project described in the hereinafter referred to Loan Agreement. This Note is issued pursuant to a Loan and Purchase Agreement (herein called the “Loan Agreement”) by and between the Issuer, the Borrower and the Purchaser, dated as of June 1, 2007, and a Note Resolution of the City Commission duly adopted May 29, 2007 (the “Note Resolution”). Pursuant to a Loan Agreement Assignment (the “Loan Agreement Assignment”), the Issuer has assigned its interest in the Loan Agreement (except for its rights to indemnity and payment of fees, expenses and advances) to the Purchaser. This Note is secured by the Loan Agreement, the Loan Agreement Assignment and the Mortgage dated as of June 1, 2007 (the “Mortgage”), executed by the Borrower to the Purchaser. Reference is hereby made to all such documents and any supplements thereto for a description and limitation of the property, revenues and funds pledged and appropriated to the payment of the Note, the nature and extent of the security thereby created, the rights of the owner of the Note, and the rights, immunities and obligations of the Issuer thereunder. Certified copies of the Note Resolution and executed counterparts of the Loan Agreement, the Loan Agreement Assignment and the Mortgage are on file at the office of the City Clerk. On ____________, 2007, and each regularly scheduled installment payment date thereafter, this Note shall be subject to optional prepayment, at the direction of the Borrower, in whole but not in part, at a prepayment price equal to the regularly scheduled payment otherwise owing on such date, together with an amount equal to the Termination Value, as set forth in Exhibit A to the Loan Agreement. This Note is also subject to mandatory redemption in the event of a Determination of Taxability, as defined in the Loan Agreement, that interest upon the Note is includible in gross income for purposes of federal income taxation. In the event of a Determination of Taxability, the Borrower is obligated to cause the Note to be redeemed at a redemption price equal to the Termination Value thereof for the monthly payment date next preceding such redemption date, as set forth in Exhibit A to the Loan Agreement, plus accrued interest through the redemption date, together with all taxes, interest and penalties assessed or owing in connection therewith. Notice of any such prepayment or redemption shall be given to the Registered Owner of this Note by first class mail, addressed to such owner at its registered address, not earlier than sixty days nor later than thirty days prior to the date fixed for prepayment or redemption and shall be published as may be required by law. This Note is transferable, as provided in the Note Resolution, only upon the registration records of the City Clerk, as bond registrar, by the registered owner hereof in person or by his duly authorized attorney, as provided in the Note Resolution. In case an event of default as defined in the Loan Agreement occurs, the principal of this Note outstanding may be declared or may become due and payable prior to the stated maturity hereof in the manner and with the effect and subject to the conditions provided in the Loan Agreement. B-2 166 The terms and provisions of the Note Resolution, Loan Agreement, Loan Agreement Assignment and Mortgage or of any instrument supplemental thereto, may be modified or altered only pursuant to Section 9.09 of the Loan Agreement and paragraph 12 of the Note Resolution. It is hereby certified and recited: that all acts, conditions and things required to be done precedent to and in the issuance of this Note have been properly done, have happened and have been performed in regular and due time, form and manner as required by law; and that this Note does not constitute a debt of the Issuer within the meaning of any constitutional or statutory limitation. IN WITNESS WHEREOF, City of Bozeman, by its City Commission, has caused this Note to be executed in its name by the manual or facsimile signatures of its duly authorized officers, all as of the ____ day of ________, 2007. CITY OF BOZEMAN By Its Mayor By City Clerk B-3 167 ASSIGNMENT FOR VALUE RECEIVED, the undersigned hereby sells, assigns and transfers unto ______________________________________________________________________ (Please Print or Typewrite Name and Address of Transferee) the within Note and all rights thereunder, and hereby irrevocably constitutes and appoints _____________________________________________________________________ attorney to transfer the within Note on the books kept for registration thereof, with full power of substitution in the premises. Dated: __________________ Signature Guaranteed: Signature(s) must be guaranteed by an eligible guarantor institution meeting the requirements of the Registrar, which requirements include membership or participation in STAMP or such other signature guaranty program as may be determined by the Registrar in addition to or in substitution for STAMP, all in accordance with the Securities Exchange Act of 1934, as amended. PLEASE INSERT SOCIAL SECURITY OR OTHER IDENTIFYING NUMBER OF ASSIGNEE: ________________________________ Notice: The signature to this assignment must correspond with the name as it appears on the face of this Note in every particular, without alteration or any change whatever. B-4 4838-7008-5889\1 168 SECOND DRAFT 05/21/07 ______________________________________________________________________________ $400,000 City of Bozeman, Montana Revenue Note (Learning Circle Montessori Elementary School, Inc. Project) LOAN AND PURCHASE AGREEMENT Dated as of June 1, 2007 By and between CITY OF BOZEMAN, MONTANA, LEARNING CIRCLE MONTESSORI ELEMENTARY SCHOOL, INC. and WELLS FARGO BROKERAGE SERVICES, LLC ______________________________________________________________________________ This instrument was drafted by Dorsey & Whitney LLP Suite 1500 50 South Sixth Street Minneapolis, Minnesota 55402-1498 169 -i- $400,000 City of Bozeman, Montana Revenue Note (Learning Circle Montessori Elementary School, Inc. Project) TABLE OF CONTENTS LOAN AND PURCHASE AGREEMENT PARTIES AND RECITALS PAGE Parties...............................................................................................................................................1 Recital..............................................................................................................................................1 ARTICLE I DEFINITIONS AND INTERPRETATION................................................................1 Section 1.01. Definitions....................................................................................................1 Section 1.02. Characteristics of Certificate or Opinion .....................................................5 Section 1.03. Description of Project ..................................................................................5 Section 1.04. Additional Provisions as to Interpretation ...................................................5 ARTICLE II REPRESENTATIONS AND COVENANTS ............................................................6 Section 2.01. Representations by the Issuer.......................................................................6 Section 2.02. Representations, Warranties and Covenants by the Borrower.....................6 ARTICLE III ISSUANCE AND PURCHASE OF NOTE............................................................10 Section 3.01. Issuance of Note by Issuer; Purchase by Purchaser...................................10 Section 3.02. Deposit of Proceeds in Project Fund..........................................................10 Section 3.03. Conditions to the Closing...........................................................................10 ARTICLE IV ISSUANCE OF THE NOTE; UNDERTAKING OF PROJECT ...........................12 Section 4.01. Agreement to Undertake and Complete Project ........................................12 Section 4.02. Loan of Proceeds........................................................................................12 Section 4.03. Borrower Required to Pay Project Costs in Event Proceeds Insufficient ..12 Section 4.04. Project Costs Defined ................................................................................12 Section 4.05. Completion of the Project ..........................................................................13 Section 4.06. Project Supervisor......................................................................................13 Section 4.07. Inspections .................................................................................................13 Section 4.08. Issuance Costs............................................................................................13 Section 4.09. Special Borrower Covenants for Project Construction Contracts..............13 ARTICLE V LOAN REPAYMENTS AND OTHER PAYMENTS ............................................14 Section 5.01. Repayment of Loan....................................................................................14 Section 5.02. Additional Payments..................................................................................14 Section 5.03. No Set-Off; Borrower’s Obligations Unconditional..................................14 Section 5.04. Option to Prepay Loan ...............................................................................15 170 Section 5.05. Tax-Exempt Status of Interest on the Note................................................15 ARTICLE VI USE OF PROJECT FACILITIES...........................................................................17 Section 6.01. Use of Project Facilities .............................................................................17 Section 6.02. Ownership, Maintenance and Possession of Project by Borrower; Operating Expenses ...................................................................................17 Section 6.03. Liens...........................................................................................................17 Section 6.04. Taxes and Other Governmental Charges ...................................................17 Section 6.05. [This Section intentionally omitted.].........................................................18 Section 6.06. Insurance ....................................................................................................18 Section 6.07. Damage or Destruction ..............................................................................18 ARTICLE VII SPECIAL COVENANTS......................................................................................19 Section 7.01. No Warranty of Condition or Suitability; Indemnification........................19 Section 7.02. Borrower to Maintain its Existence; Permitted Exceptions.......................19 Section 7.03. Reports .......................................................................................................20 Section 7.04. Inspection...................................................................................................20 Section 7.05. Further Assurances, Financing Statements, Maintenance of Lien.............20 Section 7.06. Assignments...............................................................................................20 Section 7.07. Observance of Note Resolution Covenants and Terms .............................20 Section 7.08. Financial Information and Reporting.........................................................21 Section 7.09. Additional Indebtedness.............................................................................22 ARTICLE VIII EVENTS OF DEFAULT AND REMEDIES ......................................................23 Section 8.01. Events of Default.......................................................................................23 Section 8.02. Remedies on Default..................................................................................24 Section 8.03. Remedies Cumulative, Delay Not to Constitute Waiver ...........................24 Section 8.04. Agreement to Pay Attorneys’ Fees and Expenses .....................................25 Section 8.05. Advances....................................................................................................25 ARTICLE IX MISCELLANEOUS ...............................................................................................26 Section 9.01. Notices .......................................................................................................26 Section 9.02. Binding Effect............................................................................................26 Section 9.03. Counterparts ...............................................................................................26 Section 9.04. Benefit of Holder .......................................................................................26 Section 9.05. Due Dates...................................................................................................26 Section 9.06. Captions .....................................................................................................26 Section 9.07. Term of Agreement....................................................................................26 Section 9.08. Severability ................................................................................................26 Section 9.09. Amendments, Consents, Changes and Modifications................................26 Exhibit A Schedule of Note Termination Values....................................................A-1 Exhibit B Form of Note............................................................................................B-1 -ii- 171 LOAN AND PURCHASE AGREEMENT This LOAN AND PURCHASE AGREEMENT (the “Loan Agreement”), is made as of the first day of June, 2007, by and between the CITY OF BOZEMAN, a municipal corporation and political subdivision of the State of Montana (the “City” or the “Issuer”), LEARNING CIRCLE MONTESSORI ELEMENTARY SCHOOL, INC., a Montana nonprofit corporation (the “Borrower”) and WELLS FARGO BROKERAGE SERVICES, LLC, a Delaware limited liability company having its principal offices in Minneapolis, Minnesota (the “Purchaser”). Recitals WHEREAS, Montana Code Annotated, Title 90, Chapter 5, Part 1, as amended (the “Act”), authorizes and empowers municipalities and counties of the State of Montana to issue and sell revenue bonds and notes and lend the proceeds thereof to a contracting party for the purpose of financing or refinancing projects authorized thereby; and WHEREAS, the Borrower has proposed to undertake a project in the City (as further described in Section 1.03 hereof, the “Project”); and WHEREAS, to provide financing for the Project, the Issuer has determined to issue and sell to the Purchaser its Revenue Note (Learning Circle Montessori Elementary School, Inc. Project) (the “Note”), and to make a loan of the proceeds thereof to the Borrower under this Loan Agreement, all pursuant to the Act; and WHEREAS, after a public hearing duly called and held, the City Commission of the Issuer adopted a resolution on May 29, 2007, authorizing and approving the issuance and sale of the Note and the execution and delivery of this Loan Agreement; and WHEREAS, the Borrower has agreed to execute and deliver to the Purchaser a Combination Mortgage, Security Agreement and Fixture Financing Statement and Assignment of Leases and Rents, of even date herewith, granting, as security for the performance of its obligations under this Loan Agreement, a mortgage and security interest in the Project, as defined herein, and an assignment of leases and rents with respect thereto; and NOW, THEREFORE, in consideration of the mutual agreements and covenants hereinafter contained, the parties hereto covenant and agree as follows: ARTICLE I DEFINITIONS AND INTERPRETATION Section 1.01. Definitions. Unless the context otherwise requires, the terms defined in this Article I and in the succeeding Articles of this Loan Agreement shall, for all purposes of this Loan Agreement and of any agreement supplemental hereto, have the meanings herein specified, such definitions to be equally applicable to both the singular and plural forms of any of the terms defined: 172 “Act” means Montana Code Annotated, Title 90, Chapter 5, Part 1, as amended from time to time. “Authorized Borrower Representative” means the person at the time designated to act on behalf of the Borrower by written certificate furnished to the Issuer and the Purchaser, containing the specimen signature of such person and signed on behalf of the Borrower by any officer or member of the Board of Directors of the Borrower. Such certificate may designate an alternate or alternates. “Authorized Issuer Representative” means the person at the time designated to act on behalf of the Issuer by written Certificate furnished to the Borrower and the Purchaser, containing the specimen signature of such person and signed on behalf of the Issuer by its Mayor or City Clerk. Such Certificate may designate an alternate or alternates. “Bond Counsel” means Independent, nationally recognized bond counsel. “Borrower” means Learning Circle Montessori Elementary School, Inc., a Montana nonprofit corporation, its permitted successors and assigns hereunder. “Certificate” means a certification in writing required or permitted by the provisions of this Loan Agreement or the other Note Documents, signed and delivered to the Purchaser or other proper person or persons. If and to the extent required by the provisions of Section 1.02 hereof, each Certificate shall include the statements provided for in said Section 1.02. “Certified Resolution” means a copy of a resolution of the City Commission, certified by the Clerk to have been duly adopted by the City Commission and to be in full force and effect on the date of such certification. “City” or “Issuer” means City of Bozeman, a municipal corporation and political subdivision of the State of Montana, its successors and assigns. “City Commission” or “Commissioners” means the City Commission of the Issuer or any successor governing body of the Issuer. “Closing Date” means the date of issuance and initial delivery to the Purchaser of the Note as provided in Section 3.01 hereof. “Completion Date” means the Closing Date, being the date on which the acquisition of the Project is undertaken and completed, in accordance with this Loan Agreement. “Default” means default by the Borrower in the performance or observance of any of the covenants, agreements or conditions on its part contained in this Loan Agreement or the Mortgage, exclusive of any notice or period of grace required for a default to constitute an “Event of Default” as hereinafter provided. “Determination of Taxability” means the issuance of a statutory notice of deficiency by the Internal Revenue Service, or a ruling of the National Office or any District Office of the Internal Revenue Service, or a final decision by any court of competent jurisdiction, to the effect -2- 173 that interest on the Note is includable in the gross income of the recipient under Section 103 of the Internal Revenue Code, and regulations thereunder, if the period, if any, for contest or appeal of such action, ruling or decision has expired without any such contest or appeal having been properly instituted or, if instituted, such contest or appeal has been unsuccessfully concluded. Inclusion of interest on the Note in any alternative minimum tax shall not be a Determination of Taxability. “Event of Default” means an Event of Default described in Section 8.01 hereof, which has not been cured. “Holder” or “Noteholder” or “Owner” means the person or persons in whose name the Note shall be registered in the registration records maintained by the Issuer. “Independent”, when used with reference to an attorney, engineer, architect, certified public accountant, or other professional person, means a person who (i) is in fact independent, (ii) does not have any material financial interest in the Borrower or the transaction to which his Certificate or opinion relates (other than the payment to be received for professional services rendered), and (iii) is not connected with the Issuer or the Borrower as an officer, commissioner, director or employee. “Independent Counsel” means an Independent attorney duly admitted to practice law before the highest court of any state. “Internal Revenue Code” or “Code” means the Internal Revenue Code of 1986, as in effect on the date of issuance of the Note. “Issuer” means City of Bozeman, a municipal corporation and political subdivision of the State of Montana, its successors and assigns. “Land” means the real property and interests in real property constituting the site of the Project, as legally described in Exhibit A to the Mortgage. “Legal Investments” means any investment or investments permitted by applicable law to be made with proceeds of the Note at the date hereof or the date of investment. “Loan” means the loan from the Issuer to the Borrower provided for by Section 4.02 hereof. “Loan Agreement” means this Loan and Purchase Agreement dated as of June 1, 2007, by and between the Issuer, the Borrower and the Purchaser, as amended or supplemented from time to time. “Loan Agreement Assignment” means the Loan Agreement Assignment from the Issuer to the Purchaser of even date herewith, and any amendments or supplements thereto. “Loan Repayments” means the payments made or to be made by the Borrower pursuant to Section 5.01. -3- 174 “Mortgage” means the Combination Mortgage, Security Agreement and Fixture Financing Statement and Assignment of Leases and Rents of even date herewith from the Borrower to the Purchaser, as amended or supplemented from time to time. “Note” means the City of Bozeman, Montana, Revenue Note (Learning Circle Montessori Elementary School, Inc. Project), authorized by this Loan Agreement and the Note Resolution, dated the Closing Date, in the principal amount of $400,000, and substantially in the form attached hereto as Exhibit B. “Note Documents” means this Loan Agreement, the Loan Agreement Assignment and the Mortgage. “Note Resolution” means the resolution of the Issuer adopted by the City Commission on May 29, 2007, authorizing the issuance and sale of the Note, as the same may be amended, modified or supplemented by any amendments or modifications thereof. “Opinion of Counsel” means a written opinion of counsel (who need not be Independent Counsel unless so specified) appointed by the Borrower or Issuer. If and to the extent required by the provisions of Section 1.02 hereof, each Opinion of Counsel shall include the statements provided for in said Section 1.02. “Outstanding” when used as of any particular time with reference to the Note, means the then outstanding principal balance of the Note theretofore executed and delivered under the Note Resolution, but excepting any Note in lieu of or in substitution for which another Note shall have been executed and delivered pursuant to the terms of paragraph 9 of the Note Resolution. “Permitted Encumbrances” means, with respect to the Land, those encumbrances set forth on Exhibit B to the Mortgage and any other encumbrance which is hereafter approved in writing by the Purchaser. “Project” means the project described in Section 1.03 hereof. “Project Building” means the building in Bozeman, Montana to be acquired by the Borrower with proceeds of the Note, and to comprise a private elementary school, owned and operated by the Borrower. “Project Costs” means those costs defined as such in Section 4.04 hereof. “Project Equipment” means the equipment and any other tangible personal property financed with the proceeds of the Note, all to be installed and located permanently or used or sited exclusively in the Project Building. “Project Facilities” means, collectively, the Land, the Project Building and the Project Equipment. “Project Fund” means the Project Fund established by the Purchaser on the Closing Date pursuant to Section 3.02 hereof. -4- 175 “Project Supervisor” means the person appointed by the Borrower as such, pursuant to Section 4.06 of this Loan Agreement, and includes any Alternate Project Supervisor, if appointed, pursuant to Section 4.06 of this Loan Agreement. “Purchaser” or “Registered Owner” means Wells Fargo Brokerage Services, LLC, a Delaware limited liability company, its successors and assigns. “Redeem” or “redemption” means and includes “prepay” or “prepayment” as the case may be. “Termination Value” means, with respect to any payment date for the Note, the applicable amount set forth in Exhibit A hereto. Section 1.02. Characteristics of Certificate or Opinion. Every Certificate or opinion with respect to compliance with a condition or covenant provided for in this Loan Agreement or the other Note Documents shall include: (i) a statement that the person or persons making such certificate or opinion have read such covenant or condition and the definitions herein relating thereto; (ii) a brief statement as to the nature and scope of the examination or investigation upon which the statements or opinions contained in such Certificate or opinion are based; (iii) a statement that, in the opinion of the signers, they have made or caused to be made such examination or investigation as is necessary to enable them to express an informed opinion as to whether or not such covenant or condition has been complied with; and (iv) a statement as to whether, in the opinion of the signers, such condition or covenant has been complied with. Any such Certificate made or given by an officer of the Borrower or the Issuer may be based, insofar as it relates to legal matters, upon an opinion of counsel. Any such opinion made or given by counsel may be based (insofar as it relates to factual matters information with respect to which is in the possession of the Issuer or the Borrower) upon the certificate or opinion of or representations by an officer or officers of the Issuer or the Borrower. Section 1.03. Description of Project. The term “Project” refers to the acquisition of the existing 4,875 square foot building located at 3001 West Villard Street, Bozeman, Montana, to be acquired, owned and operated by the Borrower, an organization described in Section 501(c)(3) of the Internal Revenue Code, for use as a private elementary school. Section 1.04. Additional Provisions as to Interpretation. All references herein to “Articles”, “Sections” and other subdivisions are to the corresponding Articles, Sections or subdivisions of this Loan Agreement; and the words “herein,” “hereof,” “hereunder” and other words of similar import refer to this Loan Agreement as a whole and not any particular Article, Section or subdivision hereof. Any terms defined in any other Note Documents but not defined herein shall have the same meaning herein unless the context hereof clearly requires otherwise. This Loan Agreement is governed by and shall be construed in accordance with the laws of Montana. -5- 176 ARTICLE II REPRESENTATIONS AND COVENANTS Section 2.01. Representations by the Issuer. The Issuer makes the following representations as the basis for its undertakings herein: (a) The Issuer is a duly organized and existing municipal corporation and political subdivision of the State of Montana, under the laws of the State of Montana, including the Act. (b) On May 29, 2007, the City Commission conducted a public hearing on the proposal of the Borrower to undertake the Project and finance the same through the issuance of the Note, upon due notice and otherwise as required by the Act, and on said date the City Commission adopted a resolution (the “Note Resolution”) giving final approval to the Project and the issuance of the Note. (c) The Project constitutes a “project” within the meaning of the Act. (d) The Project, the issuance and sale of the Note, the execution and delivery of this Loan Agreement and the Loan Agreement Assignment, the performance of all covenants and agreements of the Issuer contained in this Loan Agreement and the Loan Agreement Assignment and the Loan of money hereunder are authorized and have been duly authorized by the Note Resolution duly adopted at a meeting of the City Commission. (e) To provide financing for the costs of the Project, the Issuer proposes to issue the Note in the authorized principal amount of $400,000, to be dated the Closing Date. (f) To the best knowledge of the officers of the Issuer executing this Loan Agreement, no Commissioner or other officer or employee of the Issuer is directly or indirectly interested in the Note, the Note Documents, the Project, or any contract, agreement or job hereby contemplated to be entered into or undertaken for completion of the Project. (g) There is no litigation pending, or to the best knowledge of the officers of the Issuer executing this Loan Agreement, threatened questioning the authority of the Issuer to undertake the Project or issue the Note or questioning the tax-exempt status of interest on the Note or questioning the authority of any Commissioner or other officer or employee of the Issuer to hold office or take part in any of the transactions contemplated hereby. (h) The execution and delivery by the Issuer of the Note Documents to which it is a party does not violate or constitute a breach of or default under any document or instrument to which the Issuer is a party or any court order to which the Issuer is subject. Section 2.02. Representations, Warranties and Covenants by the Borrower. The Borrower makes the following representations, warranties and covenants: -6- 177 (a) The Borrower is a nonprofit corporation duly organized and existing under the laws of the State of Montana. (b) Except as otherwise provided in Section 6.02 hereof, the Borrower intends to own and operate the Project from the date hereof to the expiration or sooner termination of this Loan Agreement, as provided herein, except to the extent such operation may be interrupted by strikes, riots, acts of God or public enemy or other circumstances beyond the control of the Borrower. (c) The execution and delivery of this Loan Agreement and the other Note Documents, and any other agreement or instrument to be entered into in connection with the Project, and the consummation of the transactions herein and therein contemplated will not conflict with or constitute a breach of or default under the articles of association of the Borrower, or any note, debenture, lease or other evidence of indebtedness or any contract, loan agreement or lease to which the Borrower is a party or by which it is bound, or violate any law, regulation or order of the United States or the State of Montana or agency or political subdivision thereof or of any court order or judgment in any proceeding to which the Borrower is or was a party or by which it is bound. (d) There has been no default by the Borrower or, to the best of the knowledge of the Borrower, by any contractor or other person, under any purchase agreement or contract between the Borrower and any other person relating to the acquisition, construction or financing of the Project. (e) There is no litigation pending, or to the best of its knowledge threatened, against the Borrower affecting its ability to carry out the acquisition or financing of the Project or the terms of this Loan Agreement, the other Note Documents, or any other agreement or instrument to be entered into in connection with the Project. (f) As of the Closing Date, the Borrower has or will have good and marketable fee simple title to the Land and, except as may hereafter be approved in writing by the Purchaser, there are and throughout the term hereof there shall be no encumbrances against the Land except Permitted Encumbrances. (g) To the best of the Borrower’s knowledge and belief, no Commissioner or other officer or employee of the Issuer is directly or indirectly interested in this Loan Agreement, the other Note Documents, the Project or any contract, agreement or job hereby contemplated to be entered into or undertaken. (h) The Project Facilities comprise a commercial facility, which constitutes a “project” within the meaning of the Act. (i) So long as the Note shall remain outstanding, the Borrower shall not take or suffer to be taken any action which would have the effect of jeopardizing the tax- exempt status of interest on the Note under the Internal Revenue Code or the authority of the Borrower under the Act to undertake the Project. -7- 178 (j) All property to be provided with proceeds of the Note shall be owned either by a governmental unit or an organization described in Section 501(c)(3) of the Internal Revenue Code, all within the meaning of Section 145(a) of the Code. (k) Not less than 95% of the proceeds of the Note will be used in accordance with the requirements of Section 145(a) of the Internal Revenue Code. (l) The Borrower is an organization described in Section 501(c)(3) of the Internal Revenue Code, exempt from the payment of federal income taxes under Section 501(a) of the Code, and no revenues derived or to be derived from any portion of the Project are or shall be delivered from any “private business use” or from an “unrelated trade or business,” within the meaning of Section 513(a) of the Code, except as may be specifically contemplated by Section 145(a) of the Code in amounts that would not require the interest on the Note to become includable in the gross income of the recipients thereof, for purposes of Federal income taxation. In furtherance of this covenant, at least 97% of the facilities (measured by reference to fair market value) financed by the Note is to be used solely and exclusively by organizations described in Section 501(c)(3) of the Internal Revenue Code (“Tax-Exempt Organizations”) in activities which do not constitute unrelated trades or businesses, determined by applying Section 513(a) of the Code, and the Borrower will not permit more than 3% of such facilities (measured by reference to fair market value) to be used (i) by a Tax-Exempt Organization in an unrelated trade or business or (ii) in the trade or business of any person other than a unit of state or local government or a Tax-Exempt Organization (whether pursuant to a lease, management agreement or other arrangement), unless such use, according to an opinion of Bond Counsel, does not jeopardize the excludability from gross income, for federal income tax purposes, of interest on the Note. (m) None of the proceeds of the Note shall be used to provide an airplane, skybox or other private luxury box, facility primarily used for gambling, or store the principal business of which is the sale of alcoholic beverages for consumption off premises, and the Borrower does not expect that the Project, or any portion thereof, shall subsequently be used for any of such purposes. (n) The weighted average maturity of the Note does not exceed 120% of the average reasonably expected economic life of the Project Facilities, all within the meaning of Section 147(b) of the Internal Revenue Code. (o) Proceeds of the Note may be expended to pay amounts owing as interest on the Note, provided, however, that such amounts shall not exceed the lesser of the following: (i) an amount sufficient to pay interest on the Note only for a period of time not exceeding the time from the Closing Date through the completion of construction, plus six months; or (ii) in the aggregate, the amount permitted under Treasury Regulation, Section 1.148 - 6(d)(3)(ii)(A)(3), such amount generally being equal to interest owing on the Note for a period commencing on the Closing Date and ending on the date that is the later of three years from the Closing Date or one year after the date on which the Project is placed in service. -8- 179 (p) Proceeds of the Note shall not be applied to the reimbursement of Project Costs paid or expended prior to the issuance of the Note (in order to reimburse the amount of such prior expenditures), except to the extent permitted under Treasury Regulation, Section 1.150-2; specifically, proceeds of the Note shall not be expended to reimburse an expenditure made prior to the issuance of the Note unless (i) such expenditure was made not prior to the date that is 60 days before the date on which there was adopted an “official intent” therefor, within the meaning of Treasury Regulation, Section 1.150-2, or (ii) such expenditure is in an amount within the “de minimis” exception provided under Treasury Regulation, Section 1.150-2(f)(1) (such “de minimis” amount being equal to the lesser of 5% of the proceeds of the Note or $100,000), or (iii) such expenditure is a “preliminary expenditure” described in Treasury Regulation, Section 1.150-2(f)(2), made with respect to architectural, engineering, surveying, soil testing, reimbursement bond issuance, or similar costs (other than land acquisition, site preparation, and similar costs incident to commencement of construction), the aggregate amount of all such “preliminary expenditures” being limited to an amount not in excess of 20% of the aggregate issue price of the Note. [The balance of this page is intentionally left blank.] -9- 180 ARTICLE III ISSUANCE AND PURCHASE OF NOTE Section 3.01. Issuance of Note by Issuer; Purchase by Purchaser. To finance the Project, the Issuer will issue the Note as provided in the Act and Note Resolution and sell the same to the Purchaser and the Purchaser will purchase the Note on the Closing Date, all upon satisfaction of the terms and conditions set forth in Section 3.03 (the “Closing”). The proceeds of issuance of the Note shall be loaned to the Borrower as provided in Section 3.02 and Section 4.02 of this Loan Agreement. The Issuer will issue the Note in the form of a single fully registered note, numbered R-1, dated the date of delivery thereof. The Purchaser will purchase the Note as provided herein at a price equal to 100% of the principal amount thereof ($400,000). Section 3.02. Deposit of Proceeds in Project Fund. Payment for the Note shall be made by depositing proceeds of the sale thereof in an amount equal to the original principal amount thereof in an account to be established by the Purchaser (herein referred to as the "Project Fund") on the Closing Date. Such deposit shall also constitute the loan of the Note proceeds from the Issuer to the Borrower under Section 4.02 hereof. Moneys in the Project Fund shall be disbursed in full on the Closing Date, at the direction of the Borrower for payment of Project Costs, pursuant to a Draw Request substantially in the form of Exhibit C hereto. Section 3.03. Conditions to the Closing. The obligation of the Purchaser to purchase the Note under Section 3.01 is conditioned upon delivery to the Purchaser on the Closing Date of the following, any of which may be waived by the Purchaser in its discretion: (a) A Certificate dated the Closing Date and signed by an officer of the Borrower stating that no Event of Default and no event which, with the giving of notice or lapse of time or both, would become an Event of Default, shall have occurred and be continuing or shall exist upon the completion of the Closing; (b) A Certificate of the Authorized Borrower Representative, dated the Closing Date, stating that as of such date the representations and warranties of the Borrower contained in Section 2.02 hereof are true and correct in all material respects; (c) An opinion of Dorsey & Whitney LLP, as Bond Counsel to the Purchaser; (d) Certified copies of the Note Resolution authorizing the issuance and sale of the Note and the execution and delivery of the Note Documents; (e) Certified copy of a resolution of the Board of Directors of the Borrower approving and authorizing the execution and delivery of the Note Documents; (f) The executed Note and executed counterparts of this Loan Agreement, the Loan Agreement Assignment and the Mortgage; (g) A Certificate of the Issuer pursuant to Section 148 of the Internal Revenue Code and pertinent regulations as to absence of arbitrage expectation, which may be given in reliance on the factual representations and/or certifications of the Borrower; -10- 181 (h) Executed financing statements under the Uniform Commercial Code of Montana, as the Purchaser may deem necessary or desirable in order to perfect the security interests granted by the Issuer and the Borrower to secure the Note, and completed requests for information, dated on or before the date of Closing, as to effective financing statements filed in all filing offices in which the financing statements shall have been filed; (i) All other documents or certificates the Purchaser may reasonably request relating to the existence and good standing of the Borrower, the due execution and validity of the Note, the Note Resolution, the Mortgage, the Loan Agreement Assignment and this Loan Agreement, the tax-exempt status of interest on the Note for Federal income tax purposes, and all other relevant matters, all in form and substance satisfactory to the Purchaser. [The balance of this page is intentionally left blank.] -11- 182 ARTICLE IV ISSUANCE OF THE NOTE; UNDERTAKING OF PROJECT Section 4.01. Agreement to Undertake and Complete Project. The Borrower agrees that it will proceed on the Closing Date to complete the acquisition of the Project. No changes will be made to the Project which would delete from the Project any essential characteristics of the Project as specified in Section 1.03, and, if any such permitted changes are made, after any such changes, the Project shall continue to constitute an authorized “project” within the meaning of the Act. The Project shall be acquired in accordance with all applicable environmental, zoning, planning and building regulations of governmental authorities having jurisdiction of the Project. Section 4.02. Loan of Proceeds. The Issuer hereby lends to the Borrower the entire gross proceeds of issuance of the Note ($400,000). The obligation of the Borrower to repay the said loan (the “Loan”), together with interest and premium, if any, thereon shall become effective immediately upon the deposit of the Note proceeds into the Project Fund, as provided in Section 3.02 hereof. Section 4.03. Borrower Required to Pay Project Costs in Event Proceeds Insufficient. In the event that the proceeds of the Note available for payment of Project Costs should not be sufficient to pay the Project Costs in full, the Borrower agrees, for the benefit of the Issuer and the Purchaser, to complete the Project and to pay any such additional Project Costs. Neither the Issuer nor the Purchaser makes any warranty, either express or implied, that the proceeds of the Note, which under the provisions of this Loan Agreement will be available for payment of Project Costs, will be sufficient to pay all the costs which will be incurred in that connection. If the Borrower should pay any portion of the Project Costs in excess of the proceeds of the Note, it shall not be entitled to any reimbursement therefor from the Issuer or the Purchaser, nor shall it be entitled to any diminution in or postponement of payments to be made under Sections 5.01, 5.02, or 5.05 hereof. Section 4.04. Project Costs Defined. For the purposes of this Loan Agreement, the Project Costs shall include, without intending thereby to limit or restrict any proper definition of such cost under any applicable laws or sound accounting practice, the following: (a) Acquisition costs of land and interests in land required for the site of the Project; (b) Acquisition costs of the Project Building and the Project Equipment; (c) [Intentionally Omitted] (d) Expenses of administration, supervision and inspection properly chargeable to the Project, administrative fees of the Issuer, abstracting and filing fees, legal expenses and fees, fiscal consultant fees and expenses, cost of audits and all costs and expenses of preparing, offering and issuing the Note; and -12- 183 (e) Any other obligation or expense heretofore or hereafter incurred by the Borrower in connection with the Project defined as and constituting a proper Project Cost under the Act and approved by the Authorized Borrower Representative. Provided, however, that Project Costs shall not include any costs expended by the Borrower prior to the issuance of the Note, except for: (i) Preliminary Expenditures, but only in an amount up to not more than 20 percent of the aggregate issue price of the Note, all within the meaning of Treasury Regulation § 1.150-2(f)(2), (ii) Project Costs that in the aggregate are not in excess of the lesser of $100,000 or five percent of the proceeds of the Note; and (iii) Project Costs expended no earlier than the date 60 days prior to the date of adoption by the Borrower of an “official intent,” within the meaning of Treasury Regulation § 1.150-2. Section 4.05. Completion of the Project. [Intentionally Omitted] Section 4.06. Project Supervisor. [Intentionally Omitted] Section 4.07. Inspections. It is expressly understood and agreed that the Purchaser may conduct such inspections of the Project as it may deem necessary for the protection of its interest, and that any inspections which may be made of the Project by the Purchaser will be made solely for the benefit and protection of the Purchaser, and that the Borrower will not rely thereon. Section 4.08. Issuance Costs. Notwithstanding any other provision hereof, the Borrower covenants that issuance costs financed by the Note will not exceed 2.00% of the proceeds of the Note. Section 4.09. Special Borrower Covenants for Project Construction Contracts. In accordance with Section 90-5-114(1) of the Act, the Borrower agrees to include in any contract for construction of the Project a requirement that all contractors give preference to the employment of bona fide Montana residents, as defined in Montana Code Annotated, Section 18- 2-401, in the performance of the work on the Project if their qualifications are “substantially equal” (as defined in Section 90-5-114(1) of the Act) to those of nonresidents. In accordance with Section 90-5-114(2) of the Act, the Borrower further agrees to include in any contract let for the Project a provision requiring the contractor to pay the standard prevailing wage rate in effect and applicable to the district in which the work is being performed. [The balance of this page is intentionally left blank.] -13- 184 ARTICLE V LOAN REPAYMENTS AND OTHER PAYMENTS Section 5.01. Repayment of Loan. The Borrower covenants and agrees to repay the Loan, together with interest and premium, if any, in Loan Repayments which shall be made on the dates and in the amounts required under the Note to pay, in full and when due, all principal of, interest and premium, if any, on the Note. The Borrower shall pay as an additional Loan Repayment all amounts required under Section 5.05(d) hereof. Such payments by the Borrower under this Section shall be made to the Purchaser in such coin or currency of the United States of America as may be legal tender for the payment of public and private debts. The Borrower shall furnish to the Issuer, if the Issuer so requests, the advice of transmittal of such payments at the time of transmittal of payment. All payments under this Section 5.01 shall be Loan Repayments. Section 5.02. Additional Payments. The Borrower also agrees to make the following payments: (a) To the Purchaser, all reasonable fees and expenses or advances of the Purchaser charged or made in connection with the transactions contemplated by this Loan Agreement and the other Note Documents, including attorneys’ fees. (b) To the Issuer, all reasonable expenses of the Issuer incurred or made in connection with the transactions contemplated by this Loan Agreement and the other Note Documents, including attorneys’ fees and any fees or charges relating to the transfer of the Note in accordance with the Note Resolution. Section 5.03. No Set-Off; Borrower’s Obligations Unconditional. The obligation of the Borrower to make the payments and to perform and observe the other agreements on its part contained herein, in the other Note Documents and in the Note shall be absolute and unconditional. So long as any principal of the Note is outstanding, the Borrower will pay without abatement, diminution or deduction (whether for taxes or otherwise) all Loan Repayments required to be paid hereunder, regardless of any cause or circumstance whatsoever including, without limiting the generality of the foregoing: any defense, setoff, recoupment or counterclaim which the Borrower may have or assert against the Issuer, the Purchaser or any other Noteholder or any other person; any failure of the Issuer to perform any covenant or agreement contained herein or in any other agreement between the Issuer or any Noteholder and the Borrower; any indebtedness or liability at any time owing to the Borrower by the Issuer, the Purchaser or any other Noteholder or any other person; any acts or circumstances that may constitute failure of consideration; damage to or condemnation of the Project; failure or delay in completion of the Project; eviction by paramount title; commercial frustration of purpose; bankruptcy or insolvency of the Issuer, or the Purchaser; enforcement or foreclosure of the Mortgage; any change in the tax or other laws of the United States of America or of any State or any political subdivision of either; or any failure of the Issuer or the Purchaser to perform and observe any agreement, whether express or implied, or any duty, liability or obligation, arising out of or connected with this Loan Agreement, the other Note Documents or the Note Resolution. -14- 185 Section 5.04. Option to Prepay Loan. On ______________, 2007 and each regularly scheduled installment payment date thereafter, the Borrower shall have, and is hereby granted, the option to prepay the Loan and cause to be prepaid the Note, in whole but not in part, on any payment date therefor, upon 30 days’ notice thereof in writing to the Purchaser, at a prepayment price equal to the regularly scheduled payment otherwise owing on such regular installment payment date, together with an additional amount equal to the Termination Value, as set forth in Exhibit A hereto. In the event the Borrower elects to prepay the Loan, the Borrower shall cause to be given due notice of redemption or prepayment of the Note as required by the provisions of the Note Resolution and the Note, and shall pay the prepayment price when due to the Purchaser. Section 5.05. Tax-Exempt Status of Interest on the Note. It is the intention of the parties hereto that the interest paid on the Note will not be included in the gross income of the recipient of said interest by reason of Section 103 and related Sections of the Internal Revenue Code, including, particularly, Section 145 of the Code. In order to confirm and carry out such intention: (a) The Borrower shall (i) provide such Certificates of the Authorized Borrower Representative, Opinions of Counsel, and other evidence as may be necessary or reasonably requested by the Issuer or any Holder to establish the exemption of interest on the Note under Section 103 and related Sections and the absence of arbitrage expectation under Section 148 of the Internal Revenue Code, and (ii) file such information and statements, acting alone or with the Issuer, with the Internal Revenue Service, as may be required from the Borrower or the Issuer to establish or preserve such exemption or as may be required by Section 103 and related Sections of the Internal Revenue Code, including Section 149(e) of the Code, and regulations thereunder. (b) If a Noteholder shall be given notice of a proposed deficiency by the Internal Revenue Service, based upon a proposed Determination of Taxability, or if a responsible officer of the Purchaser or other Holder shall have actual knowledge of a proposed ruling by the Internal Revenue Service to the effect that interest on the Note is includable in the gross income of the Holder, the Purchaser or other Holder shall give notice to the Borrower of such proposed deficiency or ruling as promptly as possible and permit the Borrower, to the extent reasonably possible, to participate in contesting any such proposed deficiency or ruling. Any expenses incurred by the Borrower or by any Holder at the request of the Borrower in connection with such contest shall be paid by the Borrower. Notwithstanding the foregoing, the Holder shall have the right to control all proceedings before the Internal Revenue Service and any judicial proceedings relating to taxability of interest on the Note received by the Holder, including the compromise of claims in such proceedings and abandonment of rights to appeal, and failure of the Purchaser or other Holder to give notice to the Borrower under this paragraph (b) shall not affect the Borrower’s obligation under paragraph (c) of this Section. (c) If there shall occur a Determination of Taxability, the Note shall be subject to mandatory redemption, in whole, on the sixtieth calendar day following notice to the Borrower of the Determination of Taxability, at a redemption price equal to the -15- 186 applicable Termination Value for the monthly payment date next preceding such redemption date, as set forth in Exhibit A hereto, plus accrued interest through the date of redemption, together with all taxes, interest and penalties assessed or owing in connection therewith. (d) The Borrower hereby acknowledges and confirms its obligations under Section 148 of the Internal Revenue Code and regulations thereunder, in order to maintain the tax-exempt status of the Note. Specifically, the Borrower agrees to comply with the rebate requirements imposed under Section 148(f) and pertinent regulations, including the requirement to make annual (or other periodic) calculations of the amount subject to rebate thereunder, and to maintain records of such determinations until six years after the retirement of the Note, and the requirement to make all required rebate payments to the United States not later than 60 days after the end of the fifth note year and not later than 60 days after each fifth anniversary thereof, to and until the date which is 60 days after the final retirement of the Note. If the Borrower shall fail to pay the full amount of any rebate payment required to be paid by the Borrower when such deposit is due, the Purchaser may make payment to the United States, and such payment or deposit shall be an advance under Section 8.05 of this Loan Agreement. In construing the Borrower’s obligations hereunder, all terms used in this paragraph (d) shall have the meanings provided in said Section 148(f) and regulations thereunder. The Borrower agrees to make all required rebate payments to the United States, as and when required, and such payments shall constitute additional Loan Repayments under Section 5.01 hereof. [The balance of this page is intentionally left blank.] -16- 187 ARTICLE VI USE OF PROJECT FACILITIES Section 6.01. Use of Project Facilities. The Borrower will use the Project Facilities only in furtherance of its lawful purposes and will use and operate the Project Facilities only in accordance with applicable requirements under the Act. The Borrower will not use or permit any person to use the Project Facilities for any use or purpose in violation of the laws of the United States, the State of Montana, or any ordinance of the Issuer, and agrees to comply with all the orders, rules, regulations and requirements of the Board of Fire Underwriters and officers or boards of the City, the City or the State of Montana or other governmental authority having jurisdiction over the Project Facilities. The Borrower shall have the right to contest by appropriate legal proceedings, without cost or expense to the Issuer, the validity of any law, ordinance, order, rule, regulation or requirement of the nature herein referred to. Section 6.02. Ownership, Maintenance and Possession of Project by Borrower; Operating Expenses. The Borrower agrees that so long as the Note is outstanding, the Borrower will own the Project Facilities and will keep the Project Facilities in good repair and good operating condition at its own cost, ordinary depreciation excepted, making such repairs and replacements as are necessary in the judgment of the Borrower so that the Project Facilities will continue to comply with all pertinent requirements of the Act and the interest on the Note will remain excludible from gross income for purposes of federal income taxation. As required by the Act, the Borrower will pay all expenses arising from the operation and maintenance of the Project Facilities. The Borrower covenants that, so long as the Note shall remain outstanding, the Borrower shall continue to own the Project Facilities and use the same in furtherance of its lawful purposes and that no part of the Project Facilities shall be used in any unrelated trade or business of the Borrower, within the meaning of Section 513 of the Internal Revenue Code, or shall be leased to or used by any person not constituting a unit of state or local government or an organization described in Section 501(c)(3) of the Internal Revenue Code, without furnishing to the Purchaser an opinion of Bond Counsel concluding that such use shall not adversely affect the exclusion from gross income of interest on the Note. Section 6.03. Liens. The Borrower will pay or cause to be paid all utility charges and other charges arising from its operations which, if unpaid, would become a lien on the Project Facilities and will not permit any lien or encumbrance to be established or to remain unsatisfied against the Project Facilities. The Borrower may in good faith contest any such lien filed or established against the Project Facilities, and in such event may permit the items so contested to remain undischarged and unsatisfied during the period of such contest and any appeal therefrom unless the Purchaser shall notify the Borrower that, in the opinion of Independent Counsel, by nonpayment of any such items the Project Facilities or any part thereof will be subject to loss or forfeiture, in which event the Borrower shall promptly pay and cause to be satisfied and discharged all such unpaid items. Section 6.04. Taxes and Other Governmental Charges. As required by the Act, the Borrower will pay, as the same respectively become due and before penalty attaches, any taxes, license fees and governmental charges of any kind whatsoever that may at any time be lawfully -17- 188 assessed or levied against or with respect to the operation of the Project Facilities. The Borrower may, at its expense, in good faith contest any such taxes, assessments, license fees and other governmental charges by appropriate proceedings and, in the event of any such contest, may permit the taxes, assessments, license fees or other charges so contested to remain unpaid during the period of such contest and any appeal therefrom if funds sufficient to satisfy the contested amount have been deposited in an escrow account satisfactory to the Purchaser. Section 6.05. [This Section intentionally omitted.] Section 6.06. Insurance. So long as the Note is outstanding, the Borrower agrees at all times to keep all property included in the Project Facilities insured against risks of fire (including so-called extended coverage), theft and such other risks and in such amounts as are customary for a prudent owner of properties comparable to the Project Facilities, but in any event in an amount not less than the principal amount of the Note outstanding from time to time. Section 6.07. Damage or Destruction. In the event of damage to the Project Facilities from any cause whatsoever, the Borrower will proceed to reconstruct, replace and repair the damaged portion of the Project Facilities to the extent necessary to maintain the Project Facilities to continue to comply with all pertinent requirements of the Act and to maintain the tax exempt status of interest on the Note. Any such repair, rebuilding or reconstruction shall be without expense to the Issuer. Notwithstanding the foregoing, in the event all or a major portion of the Project Facilities is damaged or destroyed and the Borrower shall determine that it is not practical or desirable to rebuild, repair or restore the Project Facilities, the Borrower shall have no obligation to do so, provided that (i) the Borrower shall promptly have notified the Purchaser and the Issuer of the damage or destruction and of its determination that it is not practical or desirable to rebuild, repair or restore the Project Facilities, (ii) the Borrower shall furnish to the Purchaser an opinion of Note Counsel to the effect that the failure to rebuild, repair or restore the Project Facilities does not jeopardize the exclusion of interest on the Note from gross income for purposes of federal income taxation under Section 103 and related Sections of the Internal Revenue Code, and (iii) the Borrower shall promptly elect to prepay the Note in whole and shall promptly apply the proceeds of any insurance and other money of the Borrower, to the extent necessary, to pay the redemption price with respect to the Note on the applicable redemption date therefor, such redemption price being established by reference to Section 5.04 and Exhibit A hereto. Any such prepayment shall be effected as provided in Section 5.04. In the event that the amount of any such insurance proceeds shall be insufficient to provide for payment in full of the redemption price of the Note when due, the Borrower shall make payment of such deficiency as an additional Loan Repayment under Section 5.01 hereof. -18- 189 ARTICLE VII SPECIAL COVENANTS Section 7.01. No Warranty of Condition or Suitability; Indemnification. The Issuer does not make any warranty, either express or implied, as to the design or capacity of the Project, as to the suitability for operation of the Project or as to the condition of the Project or that the Project will be suitable for the Borrower’s purposes or needs. The Borrower releases the Issuer from, agrees that the Issuer shall not be liable for, and agrees to hold the Issuer, its governing bodies, and its respective officers, agents and employees, past, present and future, harmless against, any claim, cause of action, suit or liability for any loss or damage to property or any injury to or death of any person that may be occasioned by any cause whatsoever pertaining to the Project or the use thereof, except such loss, damage or injury as results from the negligent acts or omissions of the Issuer. The Borrower further agrees to indemnify and hold harmless the Issuer, its governing bodies, its officers, agents and employees, past, present and future, against any and all losses, claims, damages or liability to which the Issuer, its governing bodies, its officers, agents and employees, past, present and future, may become subject under any law in connection with the issuance and sale of the Note and the carrying out of the transactions contemplated by this Loan Agreement and the other Note Documents, and to reimburse the Issuer, its governing bodies, its officers, agents and employees, past, present and future, for any out-of-pocket legal and other expenses (including reasonable counsel fees) incurred by the Issuer, its governing bodies, its officers, agents and employees, past, present and future, in connection with investigating any such losses, claims, damages or liabilities or in connection with defending any actions relating thereto. The Issuer agrees, at the request and expense of the Borrower, to cooperate in the making of any investigation in defense of any such claim and promptly to assert any or all of the rights and privileges and defenses identified in writing by the Borrower which may be available to the Issuer. The Borrower further releases and agrees to hold harmless the Issuer, its governing bodies, its officers, agents and employees, past, present and future, from any liability to the Borrower arising out of any covenants, representations or undertakings contained in this Loan Agreement or any of the Note Documents. The provisions of this Section shall survive the payment and redemption of the Note. Section 7.02. Borrower to Maintain its Existence; Permitted Exceptions. The Borrower agrees that during the term of this Loan Agreement the Borrower will maintain its existence as a nonprofit corporation and an organization described in Section 501(c)(3) of the Internal Revenue Code qualified to do business in Montana and each other state where the nature of its business so requires; will not dissolve or otherwise dispose of all or substantially all of its assets; and will not merge into another corporation or permit one or more other corporations to consolidate with or merge into it; provided that the Borrower may, without violating the agreement contained in this Section, consolidate with or merge into another corporation, or permit one or more other of such corporations to consolidate with or merge into it, or sell or otherwise transfer to another such corporation all or substantially all of its assets as an entirety and thereafter dissolve if (i) such surviving, resulting or transferee corporation assumes in writing all of the obligations of the Borrower herein, (ii) such surviving, resulting or transferee corporation has a tangible net worth at least equal to that of the Borrower at the time of the transaction, (iii) the Borrower shall furnish the Purchaser with an opinion of Bond Counsel to the effect that the merger or -19- 190 consolidation will not result in the inclusion of interest on the Note in the gross income of the Holder for federal income tax purposes, and (iv) immediately after giving effect to such transaction no Event of Default, or an event which after notice or lapse of time, or both, would become an Event of Default, would occur and be continuing. If consolidation, merger, sale or other transfer is made as provided in this Section, the provisions of this Section shall continue in full force and effect and no further consolidation, merger, sale, or other transfer shall be made except in compliance with the provisions of this Section. Section 7.03. Reports. The Borrower shall render at its own expense to the Issuer and the Purchaser such reports concerning the Note, the Project or the financial status of the Borrower, as may be required by the Act or by any other law, regulation or ordinance of the State of Montana or the Issuer. Section 7.04. Inspection. The Borrower shall permit the Purchaser at all reasonable times to enter upon the Project for purposes of inspection permitted by Section 4.07 hereof. Section 7.05. Further Assurances, Financing Statements, Maintenance of Lien. At the request of the Issuer or the Purchaser, the Borrower shall execute any financing statement, amendment or supplement to the Mortgage, or other instrument which is or may be required to carry out the intent of the parties as expressed in this Loan Agreement, the Mortgage, the Note Resolution, or the other Note Documents. The Borrower shall, at its sole expense, file or cause to be filed all financing statements under the Uniform Commercial Code or similar instruments deemed necessary by the Purchaser to perfect and continue the security interest of the Purchaser in the Project Equipment, and this Loan Agreement, including any financing statements which the Issuer is required to file. Section 7.06. Assignments. The Borrower consents to the pledge and assignment of the Loan Repayments and other interests of the Issuer in this Loan Agreement by the Issuer to the Purchaser as provided in the Note Resolution and the Loan Agreement Assignment. Except as otherwise provided in Section 7.02 hereof, the interests and obligations of the Borrower under this Loan Agreement are non-assignable and shall not be assigned except to a trustee in bankruptcy or similar officer pursuant to the Bankruptcy Code or similar law. Section 7.07. Observance of Note Resolution Covenants and Terms. The Borrower will not do, in any manner, anything which will cause or permit to occur any violation of any provision of the Note Resolution, but will faithfully observe and perform, and will do all things necessary so that the Issuer may observe and perform, all the conditions, covenants and requirements of the Note Resolution. The Issuer agrees that it will observe and perform all obligations imposed upon it by the Note Documents; provided that the Issuer has no obligation to use its own funds to perform or cause performance of any such obligations, and provided further that no covenant, representation or undertaking shall ever give rise to any liability of the Issuer, its officers, agents or employees or constitute a charge against its credit or taxing powers. It is understood and agreed by the Borrower and the Purchaser that no covenant, provision or agreement of the Issuer herein or in the Note, the Note Resolution, the other Note -20- 191 Documents or in any other document executed by the Issuer in connection with the issuance, sale and delivery of the Note, or any obligation herein or therein imposed upon the Issuer or breach thereof, shall give rise to a pecuniary liability of the Issuer or a charge against its general credit or taxing powers or shall obligate the Issuer financially in any way except with respect to amounts to be paid pursuant to this Loan Agreement and the application of revenues therefrom and the proceeds of the Note, as provided in the Loan Agreement Assignment (the “Pledged Revenues”). No failure of the Issuer to comply with any term, condition, covenant or agreement therein shall subject the Issuer to liability for any claim for damages, costs or other financial or pecuniary charges except to the extent that the same can be paid or recovered from the Pledged Revenues. No execution on any claim, demand, cause of action or judgment shall be levied upon or collected from the general credit, general funds or taxing powers of the Issuer. In making the agreements, provisions and covenants set forth herein, the Issuer has not obligated itself except with respect to the Pledged Revenues. The Note constitutes a special, limited obligation of the Issuer, payable solely from the Pledged Revenues, and does not now and never shall constitute an indebtedness or a loan of the credit of the Issuer, the State of Montana or any political subdivision thereof or a charge against the general taxing powers of any of them within the meaning of any constitutional or statutory provision whatsoever. It is further understood and agreed by the Borrower and the Purchaser that the Issuer shall incur no pecuniary liability hereunder and shall not be liable for any expenses related hereto, all of which the Borrower agrees to pay. If, notwithstanding the provisions of this Section 7.07, the Issuer incurs any expense, suffers any losses, claims or damages or incurs any liabilities relating to the Note or the Note Documents, the Borrower will indemnify and hold harmless the Issuer from the same and will reimburse the Issuer for any legal or other expenses incurred by the Issuer in relation thereto, and this covenant to indemnify, hold harmless and reimburse the Issuer shall survive delivery of and payment for the Note. Section 7.08. Financial Information and Reporting. Except as otherwise stated in this Loan Agreement, all financial information provided to the Purchaser shall be prepared using generally accepted accounting principles consistently applied. During the term of this Loan Agreement, and afterward until all amounts due under this Loan Agreement are paid in full, unless the Purchaser shall otherwise agree in writing, the Borrower agrees to: (a) Provide the Purchaser within 90 days of the Borrower’s fiscal year end, the Borrower’s annual financial statements for the fiscal year then ending, in form acceptable to the Purchaser and certified as correct by an officer of the Borrower acceptable to the Purchaser. The statements must be audited with an unqualified opinion by a certified public accountant acceptable to the Purchaser, and must be accompanied by a certificate of such accountants stating whether, in conducting their audit, they have become aware of any event of default under this Loan Agreement, or of any event which would, after lapse of time or the giving of notice, or both, constitute an event of default under this Loan Agreement, specifying the nature and duration of the default. (b) Provide the Purchaser within 30 days of each fiscal quarter, the Borrower’s quarterly financial statements. The statements must be current through the -21- 192 end of that period and must be certified as correct by an officer of the Borrower in form acceptable to the Purchaser. (c) Provide the Purchaser with such other information as it may reasonably request, and permit the Purchaser or its agent(s) to visit and inspect its properties and examine its books and records. Section 7.09. Additional Indebtedness. Following the date hereof, the Borrower may incur indebtedness in addition to the indebtedness represented hereby only in accordance with the terms and provisions of this Section. (a) If any additional indebtedness to be incurred by the Borrower is to be unsecured or secured by a lien or security interest expressly subordinate hereto, to the Note and to the lien of the Mortgage, the Borrower shall provide advance written notice thereof to the Purchaser prior to the incurrence of such indebtedness. Such notice must include, at a minimum, a statement of the original principal amount thereof, the terms of repayment, and copies of the loan documents to be entered into by the Borrower in connection therewith. (b) If any additional indebtedness to be incurred by the Borrower is to be secured on a parity with the Note, this Loan Agreement and the Mortgage, then, as a prior condition to the incurrence thereof, the Borrower must provide to the Purchaser advance notice thereof, with the same information as is required by paragraph (a) above, together with evidence, in form and substance satisfactory to the Purchaser, that, following the incurrence of such additional parity indebtedness, the net income available to the Borrower in the then current year and in each future year during which the Note shall remain outstanding shall be sufficient, following payment in full of all reasonably expected operating and other costs of the Borrower and the Project, to exceed all scheduled payments of principal and interest to be owing in each such year on any then outstanding indebtedness of the Borrower, including but not limited to the indebtedness represented hereby and the additional parity indebtedness to be incurred, by a margin at least equal to 1.20 to 1.00. [The balance of this page is intentionally left blank.] -22- 193 ARTICLE VIII EVENTS OF DEFAULT AND REMEDIES Section 8.01. Events of Default. The following shall be “Events of Default” under this Loan Agreement and the term “Event of Default” shall mean, whenever used in this Loan Agreement, any one or more of the following events: (a) If the Borrower fails to pay the amount of any Loan Repayment required to be paid under Section 5.01 hereof when due (whether by acceleration, call for prepayment or redemption of the Note, or otherwise); or (b) If the Borrower shall default in the due and punctual performance of any of the other covenants, conditions, agreements and provisions contained in this Loan Agreement or in any instrument supplemental hereto, on the part of the Borrower to be performed, and such default shall continue for 30 days after written notice thereof from the Issuer or the Purchaser; or (c) If an Event of Default shall occur under the Mortgage or any of the other Note Documents; or (d) If the Borrower shall (i) apply for or consent to the appointment of a receiver, trustee or liquidator for it or for any of its property, (ii) admit in writing its inability to pay its debts as they become due, (iii) make a general assignment for the benefit of creditors, (iv) be adjudicated a bankrupt or insolvent, or (v) file a voluntary petition in bankruptcy, or a petition or an answer seeking reorganization or an arrangement with creditors or to take advantage of any bankruptcy, reorganization, insolvency, readjustment of debt, dissolution or liquidation law or statute, or an answer admitting the material allegations of a petition filed against it in any proceeding under such law; or (e) If an order, judgment or decree shall be entered against the Borrower by any court of competent jurisdiction, approving a petition seeking reorganization of the Borrower or appointing a receiver, trustee or liquidator of the Borrower or of all or a substantial part of the assets thereof. The provisions of paragraph (b) of this Section are subject to the following limitations: If by reason of force majeure the Borrower is unable in whole or in part to carry out its agreements on its part contained herein (other than the payment of money), the Borrower shall not be deemed in default during the continuance of such disability. The term “force majeure” as used herein includes the following: acts of God; strikes, lockouts or other employee disturbances; acts of public enemies; orders of any kind of the government of the United States of America or of the State of Montana or any of their departments, agencies, political subdivisions or officials, or any civil or military authority; insurrections; riots; epidemics; landslides; lightning; earthquakes; fires; hurricanes, storms; floods; washouts; droughts; arrests; restraint of government and people; civil disturbances; explosions, breakage or accident to machinery, transmission pipes or canals; partial or entire failure of utilities; or any other cause or event not reasonably, within the control of the Borrower. The provisions of paragraph (b) of this Section are subject to the further -23- 194 limitation that if the Default can be remedied but not within a period of thirty days after notice and if the Borrower has taken all action reasonably possible to remedy such Default within such thirty day period, the Default shall not become an Event of Default for so long as the Borrower shall diligently proceed to remedy such Default and in accordance with any directions or limitations of time made by the Purchaser. The Borrower agrees, however, to use its best efforts to remedy with all reasonable dispatch any cause or causes preventing the Borrower from carrying out its agreements. Section 8.02. Remedies on Default. Whenever any Event of Default shall have happened and be subsisting, any one or more of the following steps may be taken: (a) The Purchaser may declare the unpaid principal of and interest on the Note, and all or any amounts of Loan Repayments thereafter to become due and payable under Section 5.01 hereof for the remainder of the term of this Loan Agreement to be immediately due and payable, whereupon the same shall become immediately due and payable, together with any additional payments due under Sections 5.02, 5.05, 8.04, 8.05 or otherwise under this Loan Agreement. (b) The Purchaser may foreclose the Mortgage or take whatever action at law or in equity that appears necessary or desirable to enforce this Loan Agreement, the Mortgage or the other Note Documents in accordance with the provisions hereof or thereof. Any amounts collected by the Purchaser or any other Holder pursuant to action taken under the foregoing paragraphs shall be applied first to advances and expenses of the Purchaser or other Holder, then to payment of the Note (interest first, and then premium and principal), and any excess to the Borrower. Whenever any Default shall occur, the Purchaser or any other Holder (or the Issuer with respect to its reserved rights under Sections 5.02, 7.01, 7.07 or 8.04 hereof) may take whatever action at law or in equity which may appear necessary or desirable to collect any other payments then due and thereafter to become due hereunder or to enforce performance and observance of any obligation, agreement or covenant of the Borrower under this Loan Agreement. Section 8.03. Remedies Cumulative, Delay Not to Constitute Waiver. No remedy conferred upon or reserved to the Issuer, the Purchaser, any other Holder or a receiver by this Loan Agreement or by the other Note Documents is intended to be exclusive of any other available remedy or remedies, but each and every such remedy shall be cumulative and shall be in addition to every other remedy given under this Loan Agreement or the other Note Documents or now or hereafter existing at law or in equity or by statute. No delay or omission to exercise any right or power accruing upon any Default shall impair any such right or power, and any such right or power may be exercised from time to time and as often as may be deemed expedient. In order to entitle the Issuer, the Purchaser, any other Holder or a receiver to exercise any remedy reserved to it in this Article, it shall not be necessary to give any notice, other than such notice as may be herein expressly required. In the event any agreement contained in this Loan Agreement or the other Note Documents should be breached by any party and thereafter waived by the other -24- 195 parties, such waiver shall be limited to a particular breach so waived and shall not be deemed to waive any other breach hereunder. Section 8.04. Agreement to Pay Attorneys’ Fees and Expenses. In the event the Borrower should default under any of the provisions of this Loan Agreement and the Issuer or the Purchaser should employ attorneys or incur other expenses for the collection of payments due or to become due hereunder or the enforcement of performance or observance or any obligation or agreement on the part of the Borrower contained in this Loan Agreement, the Borrower agrees that it will on demand therefor reimburse the reasonable fees of such attorneys and such other expenses so incurred. The Borrower also agrees to pay all costs of the Purchaser to appear in and defend any action or proceeding purporting to affect the security of the Mortgage or the rights or powers of the Purchaser under this Loan Agreement or the other Note Documents, including the cost of reasonable attorney’s fees, and in any suit brought by the Purchaser to foreclose the Mortgage. Section 8.05. Advances. In the event the Borrower shall fail to pay any Loan Repayments under Section 5.01 hereof, or to do any other thing or make any other payment required to be done or made by any other provision of this Loan Agreement or the other Note Documents, the Issuer or the Purchaser, in its own discretion, may do or cause to be done any such thing or make or cause to be made any such payment at the expense or as an advance for the account of the Borrower, and the Borrower shall pay to the Issuer or the Purchaser, as the case may be, upon demand, all necessary costs and expenses so incurred and advances so made, with interest at the lesser of (i) 8.00% per annum or (ii) the maximum rate permitted by law. Any such advance shall be entitled to priority of payment from any funds thereafter received by the Purchaser or such Holder from the Borrower. [The balance of this page is intentionally left blank.] -25- 196 ARTICLE IX MISCELLANEOUS Section 9.01. Notices. All notices, certificates, requests or other communications hereunder shall be sent by first class mail or certified mail, addressed, if to any party hereto, at its address set forth on the execution page hereof. The Borrower, the Issuer and the Purchaser may, by notice given hereunder, designate any further or different addresses to which subsequent notices, certificates, requests or other communications shall be sent. Section 9.02. Binding Effect. This Loan Agreement shall inure to the benefit of and shall be binding upon the parties hereto and their respective successors and assigns, subject to the limitation that any obligation of the Issuer created by or arising out of this Loan Agreement shall not be a general debt of the Issuer but shall be payable solely out of the proceeds derived from this Loan Agreement or the other Note Documents as provided in the Loan Agreement Assignment and Section 7.07 hereof. Section 9.03. Counterparts. This Loan Agreement may be signed in any number of counterparts. Complete sets of counterparts shall be lodged with the Issuer, the Borrower and the Purchaser. Section 9.04. Benefit of Holder. Except as otherwise provided herein, all covenants and agreements on the part of the Borrower and the Issuer herein are hereby declared to be for the benefit of the Purchaser or any Holder of the Note. Persons other than the parties hereto and such other Holders are not intended to be beneficiaries of any of the covenants and agreements set forth in this Loan Agreement. Section 9.05. Due Dates. Should any payment on the Note become due and payable upon a day not a business day, such payment shall be made on the next succeeding business day. Section 9.06. Captions. The captions or headings in this Loan Agreement are for convenience only and in no way define, limit or describe the scope or intent of any provision of this Loan Agreement. Section 9.07. Term of Agreement. Except as otherwise provided herein, the provisions of this Loan Agreement shall remain in full force and effect from the date of execution hereof until such time as the Note is not outstanding. Section 9.08. Severability. Any provision of this Loan Agreement which is prohibited or unenforceable in any jurisdiction shall, as to such jurisdiction, be ineffective to the extent of such prohibition or unenforceability without invalidating the remaining provisions hereof, and any such prohibition or unenforceability in any jurisdiction shall not invalidate or render unenforceable such provision in any other jurisdiction. Section 9.09. Amendments, Consents, Changes and Modifications. Except as otherwise provided in this Loan Agreement, subsequent to the issuance of the Note and prior to payment of the Note in full, this Loan Agreement and the other Note Documents may not be effectively amended, changed, modified, altered or terminated without the prior written consent of the Holder of the Note. -26- 197 IN WITNESS WHEREOF, the undersigned have caused this Loan Agreement to be duly executed by their duly authorized officers, all as of the day and year first above written. CITY OF BOZEMAN By Mayor And City Clerk Address: City Hall 411 East Main Street Bozeman, Montana 59771 Attention: City Clerk [Signature Page to Loan and Purchase Agreement dated as of June 1, 2007, between City of Bozeman, Montana, Learning Circle Montessori Elementary School, Inc. and Wells Fargo Brokerage Services, LLC] -27- 198 LEARNING CIRCLE MONTESSORI ELEMENTARY SCHOOL, INC. By Its Chair And by Its Secretary Address: 3001 West Villard Street Bozeman, Montana 59718 Attention: Treasurer [Signature Page to Loan and Purchase Agreement dated as of June 1, 2007, between City of Bozeman, Montana Learning Circle Montessori Elementary School, Inc. and Wells Fargo Brokerage Services, LLC] -28- 199 WELLS FARGO BROKERAGE SERVICES, LLC By Its Senior Vice President Address: 608 Second Avenue South MAC N9303-105 Minneapolis, Minnesota 55479-0146 Attention: Public Finance Department [Signature Page to Loan and Purchase Agreement dated as of June 1, 2007, between City of Bozeman, Montana, Learning Circle Montessori Elementary School, Inc. and Wells Fargo Brokerage Services, LLC] -29- 200 EXHIBIT A to Loan and Purchase Agreement (Schedule of Note Termination Values, according to regularly scheduled payment dates for the Note) Monthly Payment Date Termination Value A-1 201 EXHIBIT B to Loan and Purchase Agreement (Form of Note) UNITED STATES OF AMERICA STATE OF MONTANA CITY OF BOZEMAN Revenue Note (Learning Circle Montessori Elementary School, Inc. Project) No. R-1 $400,000 The City of Bozeman, a municipal corporation and political subdivision of the State of Montana (hereinafter sometimes called the “Issuer”), for value received, hereby promises to pay, but solely from the sources and in the manner hereinafter provided, to Wells Fargo Brokerage Services, LLC (the “Purchaser” or the “Registered Owner”), or registered assigns, the principal sum of Four Hundred Thousand Dollars, on June 1, 2027 upon the presentation and surrender hereof, and to make prepayment of said principal sum in installments as hereinafter provided, and to pay the Registered Owner hereof interest on the outstanding and unpaid balance of such principal sum from the date hereof until said principal sum is paid, at the rate of _______% per annum, calculated on the basis of the number of days elapsed in a year consisting of 360 days made up of twelve 30-day months. Interest only shall be paid on ____________, 2007, and thereafter on the ____ day of each ______, through __________, 200_, in the amount of $__________. Principal and interest shall be payable in installment payments of $_____________ each, beginning ____________, 2007, and continuing thereafter on the ____ day of each _______, to and including _______________, 2027, and on _____________, 2027, all unpaid principal and interest shall be due and payable in full. Each such installment payment shall be applied first to accrued interest and then to principal. Principal and interest shall be paid to the Registered Owner hereof in lawful money of the United States as provided in the Loan Agreement mentioned below, at its registered address. This Note is issued pursuant to Montana Code Annotated, Title 90, Chapter 5, Part I, as amended (the “Act”), and in conformity with the provisions, restrictions and limitations thereof. This Note does not constitute or give rise to a pecuniary liability of the Issuer or to a charge against the general credit or properties or taxing powers of the Issuer and does not grant to the owner of this Note any right to have the Issuer levy any taxes or appropriate any funds for the payment of the principal hereof or interest hereon, nor is this Note a general obligation of the Issuer or the individual officers or agents thereof. This Note and interest hereon are payable solely from the moneys received pursuant to the Loan Agreement, including loan repayments to be made by Learning Circle Montessori Elementary School, Inc., a Montana nonprofit corporation (hereinafter called the “Borrower”), and the security provided therefor, including the Mortgage referred to therein, all as hereinafter referred to. B-1 202 This Note is issued in the authorized principal amount of $400,000, and has been authorized by law to be issued and has been issued for the purpose of funding a loan from the Issuer to the Borrower in order to finance costs incurred with respect to the Project described in the hereinafter referred to Loan Agreement. This Note is issued pursuant to a Loan and Purchase Agreement (herein called the “Loan Agreement”) by and between the Issuer, the Borrower and the Purchaser, dated as of June 1, 2007, and a Note Resolution of the City Commission duly adopted May 29, 2007 (the “Note Resolution”). Pursuant to a Loan Agreement Assignment (the “Loan Agreement Assignment”), the Issuer has assigned its interest in the Loan Agreement (except for its rights to indemnity and payment of fees, expenses and advances) to the Purchaser. This Note is secured by the Loan Agreement, the Loan Agreement Assignment and the Mortgage dated as of June 1, 2007 (the “Mortgage”), executed by the Borrower to the Purchaser. Reference is hereby made to all such documents and any supplements thereto for a description and limitation of the property, revenues and funds pledged and appropriated to the payment of the Note, the nature and extent of the security thereby created, the rights of the owner of the Note, and the rights, immunities and obligations of the Issuer thereunder. Certified copies of the Note Resolution and executed counterparts of the Loan Agreement, the Loan Agreement Assignment and the Mortgage are on file at the office of the City Clerk. On ____________, 2007, and each regularly scheduled installment payment date thereafter, this Note shall be subject to optional prepayment, at the direction of the Borrower, in whole but not in part, at a prepayment price equal to the regularly scheduled payment otherwise owing on such date, together with an amount equal to the Termination Value, as set forth in Exhibit A to the Loan Agreement. This Note is also subject to mandatory redemption in the event of a Determination of Taxability, as defined in the Loan Agreement, that interest upon the Note is includible in gross income for purposes of federal income taxation. In the event of a Determination of Taxability, the Borrower is obligated to cause the Note to be redeemed at a redemption price equal to the Termination Value thereof for the monthly payment date next preceding such redemption date, as set forth in Exhibit A to the Loan Agreement, plus accrued interest through the redemption date, together with all taxes, interest and penalties assessed or owing in connection therewith. Notice of any such prepayment or redemption shall be given to the Registered Owner of this Note by first class mail, addressed to such owner at its registered address, not earlier than sixty days nor later than thirty days prior to the date fixed for prepayment or redemption and shall be published as may be required by law. This Note is transferable, as provided in the Note Resolution, only upon the registration records of the City Clerk, as bond registrar, by the registered owner hereof in person or by his duly authorized attorney, as provided in the Note Resolution. In case an event of default as defined in the Loan Agreement occurs, the principal of this Note outstanding may be declared or may become due and payable prior to the stated maturity hereof in the manner and with the effect and subject to the conditions provided in the Loan Agreement. B-2 203 The terms and provisions of the Note Resolution, Loan Agreement, Loan Agreement Assignment and Mortgage or of any instrument supplemental thereto, may be modified or altered only pursuant to Section 9.09 of the Loan Agreement and paragraph 12 of the Note Resolution. It is hereby certified and recited: that all acts, conditions and things required to be done precedent to and in the issuance of this Note have been properly done, have happened and have been performed in regular and due time, form and manner as required by law; and that this Note does not constitute a debt of the Issuer within the meaning of any constitutional or statutory limitation. IN WITNESS WHEREOF, City of Bozeman, by its City Commission, has caused this Note to be executed in its name by the manual or facsimile signatures of its duly authorized officers, all as of the ____ day of ________, 2007. CITY OF BOZEMAN By Its Mayor By City Clerk B-3 204 ASSIGNMENT FOR VALUE RECEIVED, the undersigned hereby sells, assigns and transfers unto ______________________________________________________________________ (Please Print or Typewrite Name and Address of Transferee) the within Note and all rights thereunder, and hereby irrevocably constitutes and appoints _____________________________________________________________________ attorney to transfer the within Note on the books kept for registration thereof, with full power of substitution in the premises. Dated: __________________ Signature Guaranteed: Signature(s) must be guaranteed by an eligible guarantor institution meeting the requirements of the Registrar, which requirements include membership or participation in STAMP or such other signature guaranty program as may be determined by the Registrar in addition to or in substitution for STAMP, all in accordance with the Securities Exchange Act of 1934, as amended. PLEASE INSERT SOCIAL SECURITY OR OTHER IDENTIFYING NUMBER OF ASSIGNEE: ________________________________ Notice: The signature to this assignment must correspond with the name as it appears on the face of this Note in every particular, without alteration or any change whatever. B-4 205 EXHIBIT C To Loan and Purchase Agreement FORM OF DRAW REQUEST To: Wells Fargo Brokerage Services, LLC 1. The undersigned Authorized Borrower Representative (the “Authorized Borrower Representative”) of Learning Circle Montessori Elementary School, Inc. (the “Borrower”) hereby authorizes and requests Wells Fargo Brokerage Servies, LLC (the “Purchaser”) to disburse $_________ from the Project Fund (the “Project Fund”) established under to the Loan and Purchase Agreement dated as of June 1, 2007, (the “Loan Agreement”), between the City of Winona (the “Issuer”), the Borrower and the Purchaser, in order to (i) reimburse the Borrower for certain expenditures paid by the Borrower prior to the issuance of the Bond described in the Loan Agreement (the “Bond”) pursuant to the Loan Agreement, or (ii) pay designated parties for expenditures by the Borrower paid after the issuance of the Bond, all as more specifically described in the attachments hereto. 2. The Authorized Borrower Representative further certifies, pursuant to the Loan Agreement, that (i) none of the items for which reimbursement or payment is sought has formed the basis for any payment heretofore made from the Project Fund, and (ii) each item for which reimbursement or payment is sought is or was necessary in connection with the Project. Answer Items 3 And 4 Only If Applying For Reimbursement Of Expenditures Paid Before Bond Closing. 3. With respect to reimbursement of expenditures incurred and paid prior to the issuance of the Bond, the Authorized Borrower Representative further certifies, pursuant to Section 1.150-2 (the “Regulations”) of the Income Tax Regulations under the Internal Revenue Code of 1986, as amended (the “Code”), that: (a) De minimis Expenditures. The expenditure for which reimbursement is hereby sought is/is not (circle one) a de minimis expenditure as defined and within the permitted limit described in paragraph (f)(1) of the Regulations (lesser of $100,000 or 5% of the proceeds). (b) Preliminary Expenditures. The expenditure for which reimbursement is hereby sought is/is not (circle one) a Preliminary Expenditure (as defined and within the permitted limit described in paragraph (f)(2) of the Regulations). If the expenditure is described under (a) or (b), go to question 4 below. C-1 206 (c) Declaration of Official Intent. The expenditure for which reimbursement is hereby sought is not described under (a) or (b) above. On _____________, _____, a date no later than 60 days after payment of the expenditure for which reimbursement is hereby sought, the Borrower made a written declaration of official intent, stating that: (i) the Borrower reasonably expects to reimburse the expenditure with the Bond proceeds; (ii) a general description of the project for which reimbursement is sought or an identification by name and functional purpose of the fund or account from which the expenditure is to be paid; and (iii) the maximum principal amount of Bonds expected to be issued for the project. (d) Reimbursement Period. The reimbursement is being sought for an expenditure which has already been paid and such reimbursement would be on or before the later of: (i) eighteen months after the expenditure was paid; or (ii) the date the property was placed in service or abandoned, but in no event more than three years after the expenditure was paid. (e) Capital Expenditure. The reimbursed expenditure is for a “capital expenditure” as defined in Section 1.150-2(d)(3) of the Code. 4. The Authorized Borrower Representative hereby requests reimbursement for an expenditure which meets the requirements of (i) paragraph 3(d) and (e) above, and (ii) one of the following [check one or provide specific information for multiple items on an attachment]: (a) ____ de minimis expenditures (b) ___ preliminary expenditures (c) ____ declaration of official intent 5. The undersigned further certifies that this statement and all exhibits and attachments hereto, and documents furnished in connection herewith, shall be conclusive evidence of the facts and statements set forth herein and shall constitute full warrant, protection and authority to the Purchaser for its actions taken pursuant hereto, and that this statement constitutes the approval of the Borrower of each disbursement hereby requested and authorized. 6. The undersigned further certifies that the Borrower has general funds which, together with amounts remaining in the Project Fund, are sufficient to complete the Project. Dated:_____________________ Authorized Borrower Representative C-2 4838-7008-5889\2 207 SECOND DRAFT 05/21/07 $400,000 City of Bozeman, Montana Revenue Note (Learning Circle Montessori Elementary School, Inc. Project) COMBINATION MORTGAGE, SECURITY AGREEMENT AND FIXTURE FINANCING STATEMENT AND ASSIGNMENT OF LEASES AND RENTS Dated as of June 1, 2007 from LEARNING CIRCLE MONTESSORI ELEMENTARY SCHOOL, INC. to WELLS FARGO BROKERAGE SERVICES, LLC This instrument was drafted by Dorsey & Whitney LLP Suite 1500 50 South Sixth Street Minneapolis, Minnesota 55402-1498 208 COMBINATION MORTGAGE, SECURITY AGREEMENT AND FIXTURE FINANCING STATEMENT AND ASSIGNMENT OF LEASES AND RENTS This COMBINATION MORTGAGE, SECURITY AGREEMENT AND FIXTURE FINANCING STATEMENT AND ASSIGNMENT OF LEASES AND RENTS dated as of June 1, 2007 (this “Mortgage”), is from LEARNING CIRCLE MONTESSORI ELEMENTARY SCHOOL, INC., a nonprofit corporation organized and existing under the laws of Montana, whose address is set forth herein (sometimes referred to herein, together with its successors and assigns, as the “Borrower,” as the “Mortgagor” or as the “Assignor”) to WELLS FARGO BROKERAGE SERVICES, LLC, a Delaware limited liability company, as mortgagee, whose address is set forth herein (sometimes referred to herein, together with its successors and assigns, as the “Purchaser,” as the “Mortgagee” or as the “Assignee”). WHEREAS, the Mortgagor, the Mortgagee and City of Bozeman, Montana (referred to as the “City” or the “Issuer”), have entered into a Loan and Purchase Agreement (the “Loan Agreement”) of even date herewith, pursuant to which the Purchaser agrees to purchase from the Issuer its $400,000 Revenue Note (Learning Circle Montessori Elementary School, Inc. Project) (the “Note”), issued pursuant to Montana Code Annotated, Title 90, Chapter 5, Part 1, as amended (the “Act”), and the Issuer agrees to lend the proceeds of the Note to the Borrower; and WHEREAS, the Mortgagor has agreed to mortgage and grant a security interest in the Mortgaged Property, as defined herein and as further described in Exhibit A hereto, to secure the obligations of the Borrower under the Loan Agreement, including the obligation of the Borrower to make Loan Repayments at times and in amounts sufficient to pay when due the principal of, premium (if any) on and interest on the Note; NOW, THEREFORE, in consideration of One Dollar ($1.00) and other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged; in consideration of the purchase and acceptance of the Note by the persons who, from time to time, may become the owners thereof; and to secure the due and punctual payment of any and all liabilities of the Borrower under the Loan Agreement, including (without limitation) all Loan Repayments payable thereunder, and the payment of all fees and expenses and advances of the Mortgagee under the Loan Agreement and this Mortgage, the Mortgagor does hereby grant, bargain, sell, convey, warrant and assign to the Mortgagee, its permitted successors and assigns, a lien on and security interest in, and does hereby mortgage and pledge unto the Mortgagee, its successors and assigns, forever, with power of sale, the following: I All of its right, title and interest in and to the tracts, parcels and interests in land described in Exhibit A hereto (the “Land”) and the buildings, structures and other improvements now standing or at any time hereafter constructed or placed upon the Land (the “Buildings”), including but not limited to (i) all building materials, supplies and equipment now or hereafter located on the Land and suitable or intended to be incorporated in any building, structure, or other improvement located or to be erected on the Land, (ii) all heating, plumbing and lighting apparatus, motors, engines and machinery, electrical equipment, incinerator apparatus, air 209 conditioning equipment, water and gas apparatus, pipes, faucets, and all building service equipment and other fixtures of every description which are now or may hereafter be placed or used upon the Land or in any building or improvement now or hereafter located thereon, (iii) all additions, accessions, increases, parts, fittings, accessories, replacements, substitutions, betterments, repairs and proceeds to and of any and all of the foregoing, and (iv) all hereditaments, easements, appurtenances, estates, and other rights and interests now or hereafter belonging to or in any way pertaining to the Land or to any building or improvement now or hereafter located thereon. II All furnishings, furniture, equipment, fixtures and all other tangible personal property of any nature whatever now or hereafter located in the Buildings or elsewhere on the Land, exclusive of personal property owned by residents (the “Equipment”), including all additions, accessions, increases, parts, fittings, accessories, replacements, substitutions, betterments, repairs and proceeds to and of any and all such property, excluding any items released or disposed of in accordance with the Loan Agreement. III All receivables, accounts, rents, issues, condemnation awards, insurance proceeds, and similar revenues and income arising from the ownership of the Land, the Buildings and the Equipment and all proceeds and products thereof (herein collectively called “Revenues and Income. To Have and To Hold the Land, Buildings and Equipment (the “Mortgaged Property”), and the revenues and income thereof, together with all privileges, hereditaments and appurtenances thereunto now or hereafter belonging, or in anywise appertaining, and the proceeds thereof, unto the Mortgagee, its successors and assigns forever, Provided, nevertheless, that these presents are upon the express condition that if the Borrower shall pay all Loan Repayments under the Loan Agreement and cause to be paid the principal of, premium (if any) on and interest on the Note, and if the Borrower shall strictly observe and perform all of the terms, covenants and conditions contained in the Loan Agreement and this Mortgage, then this Mortgage and the estate, right and interest of the Mortgagee in and to the Mortgaged Property, and the Revenues and Income thereof, shall cease and be and become void and of no force and effect, and shall be satisfied at the Borrower’s expense, otherwise to remain in full force and effect. The Mortgagor and the Mortgagee further agree as follows: 1. Definitions. Terms used in this Mortgage not otherwise defined in this Mortgage, but defined in the Loan Agreement, shall have the same meaning as in the Loan Agreement unless the context clearly indicates a contrary meaning. 2. Amount and Maturity of Note; Loan Repayments. The parties represent and agree as follows: -2- 210 (a) The Note is in the principal amount of $400,000. The final stated maturity thereof is __________, 2027. (b) Loan Repayments are required to be made in installments by the Borrower in order to pay principal, premium (if any) and interest of the Note when and as the same shall become due, or when required to be redeemed, as more fully provided in the Loan Agreement. 3. Additional Payments. Under the Loan Agreement, the Borrower will be obligated, in addition to the Loan Repayments described above, to pay all required rebate payments due to the United States in respect of the Note under Section 148(f) of the Internal Revenue Code, the reasonable fees and expenses of the Mortgagee, and any advances by the Mortgagee to meet obligations of the Borrower for (among other things) taxes, special assessments, utility charges, insurance premiums, and liens in connection with the Mortgaged Property and also to provide indemnity to the Mortgagee, all as more fully provided in the Loan Agreement, which obligations are additional indebtedness intended to be secured by this Mortgage. 4. Warranty of Title; Permitted Encumbrances. The Mortgagor does hereby covenant, represent and warrant that it is the lawful owner of and has good right and lawful authority to grant, bargain, sell, convey, warrant, mortgage, assign and pledge the Mortgaged Property and Revenues and Income thereof as provided herein; that the Mortgagor is and will continue to be well and truly seized of good and marketable title to the Mortgaged Property; that the Mortgaged Property and Revenues and Income thereof are free and clear of all mortgages, liens, pledges, charges and encumbrances, excepting only Permitted Encumbrances; and that the Mortgagor does warrant and will defend the title to the Mortgaged Property and Revenues and Income thereof against all claims and demands whatsoever not specifically excepted herein. “Permitted Encumbrances” shall mean Permitted Encumbrances as defined in the Loan Agreement, including those encumbrances identified in Exhibit B hereto. 5. [Intentionally Omitted] 6. Events of Default; Remedies. If any Event of Default as defined in the Loan Agreement shall occur and be continuing, the Mortgagee shall have authority (i) to accelerate the Loan Repayments and to declare the Note immediately due and payable as provided in the Loan Agreement, and (ii) to pursue one or more of the remedies provided for in the Loan Agreement, and in lieu thereof or addition thereto, one or more of the following remedies and provisions for foreclosure or enforcement of this Mortgage: (a) The Purchaser may proceed to protect and enforce its rights by a suit or suits in equity or at law, either for the specific performance of any covenant or agreement contained herein or in aid of the execution of any power herein granted, or for the foreclosure of this Mortgage, or for the enforcement of any other appropriate legal or equitable remedy. (b) The Purchaser shall have and may exercise with respect to all personal property and fixtures which are part of the Mortgaged Property all the rights and -3- 211 remedies accorded upon default to a secured party under the Uniform Commercial Code, as in effect in the State of Montana. Notice to the Borrower of intended disposition of such property shall be deemed commercially reasonable if given (in the manner specified in the Loan Agreement) at least 10 calendar days prior to the date of intended disposition. (c) The Purchaser shall be entitled, upon notice to the Mortgagor, as above provided, and without any showing of waste of the Mortgaged Property, inadequacy of the Mortgaged Property as security, or insolvency of the Borrower, to the appointment of a receiver of the rents and profits of the Mortgaged Property including those past due. The Purchaser or any receiver shall be entitled to receive and dispose of the Revenues and Income of the Mortgaged Property and to sue for and recover any account or other item of Revenues and Income from the Borrower or any account debtor or other third person. (d) The Purchaser may (and is hereby authorized and empowered to) foreclose this Mortgage by action or advertisement, pursuant to the statutes of the State of Montana in such case made and provided, power being expressly granted to sell the Mortgaged Property at public auction and convey the same to the purchaser in fee simple and to apply the proceeds arising from such sale, first, to the payment of the indebtedness secured thereby and hereby, including all reasonable expenses, liabilities and advances of the Purchaser and the Note and interest thereon and Loan Repayments relating thereto, and all legal costs and charges of such foreclosure, which costs, charges and fees the Borrower agrees to pay, and, second, to the payment of any obligations of the Borrower to the Mortgagee under the Loan Agreement, and, third, to return any surplus to the Borrower or such other person as may be entitled thereto. Such sale shall be made at public auction and at such place or places and at such time or times and upon such notice as the Purchaser may be advised by counsel to be consistent with the laws applicable thereto, and upon such terms as the Purchaser or the public officer conducting such sale may fix. Any such sale made pursuant to judicial proceedings or advertisement shall be made either as an entirety or in such parcels as may be directed by the court or as the Purchaser in its sole discretion may determine. The Mortgagor, for it and all persons and Borrowers hereafter claiming through or under it, does hereby expressly waive and release all right to have the properties and rights comprised in the Mortgaged Property marshaled upon any foreclosure or other enforcement hereof. The Purchaser or public officer conducting such sale from time to time may adjourn any such sale to be made by it by announcement at the time and place appointed for such sale or for such adjourned sale or sales, and without further notice or publication it may make such sale at the time to which the same shall be so adjourned, but in the event of such adjournment or adjournments, sale shall be made within any limitation of time or number of adjournments prescribed by law and, in any event, within six months from the date of sale fixed in the advertisement or court order, unless notice of sale on some later date shall be given again in the manner provided by law. (e) Upon any foreclosure sale, the Purchaser may bid for and purchase the Mortgaged Property or any part thereof and upon compliance with the terms of sale may hold, retain and possess and dispose of such property in his, their or its own absolute right without further accountability, and any purchaser at any such sale may, in paying the -4- 212 purchase money, turn in the Note in lieu of cash to the amount which shall, upon distribution of the net proceeds of such sale, be payable thereon. (f) Upon the completion of any sale or sales made under or by virtue of this Mortgage, the Purchaser shall execute and deliver, or cause to be executed and delivered, to the accepted purchaser or purchasers the property sold with good and sufficient transfers, assigning and transferring all its right, title and interest in and to the properties sold. The Purchaser and its successor or successors are hereby appointed the true and lawful attorney or attorneys irrevocable of the Mortgagor in its name and stead or in the name of the Purchaser to make all necessary assignments, transfers and deliveries of the property thus sold, and for that purpose, the Purchaser and its successors may execute all necessary instruments of assignment and transfer, and may substitute one or more persons with like power, the Mortgagor hereby ratifying and confirming all that said attorney or attorneys or such substitute or substitutes shall lawfully do by virtue hereof. Nevertheless, the Mortgagor, if so requested in writing by the Purchaser, shall ratify and confirm any such sale or sales by executing and delivering to the Purchaser or to such purchaser or purchasers all such instruments as may be advisable, in the judgment of the Purchaser, for the purpose and as may be designated in such request. (g) Upon any sale made under the power of sale hereby granted or under judgment or decree in any judicial proceedings for the foreclosure or otherwise for the enforcement of this Mortgage, the receipt of the Purchaser or of the officer making such sale shall be a sufficient discharge to the purchaser or purchasers at any sale for his or their purchase money, and such purchaser or purchasers, his or their assigns or personal representatives shall not, after paying such purchase money and receiving such receipt of the Purchaser or of such officer therefor, be obliged to see to the application of such purchase money, or be in anywise answerable for any loss, misapplication, or nonapplication thereof. (h) The Mortgagor does hereby expressly consent to sale of the Mortgaged Property by advertisement pursuant to the laws of Montana, which provide for sale after service of notice thereof upon the occupant of the Mortgaged Property and publication of said notice in the county in which the Mortgaged Property is located, notwithstanding that service might not be made upon the Mortgagor personally, and that no hearing of any type is required in connection with the sale. Except as required by the aforesaid statutory provision, the Mortgagor hereby expressly waives any and all rights to notice of sale of the Mortgaged Property and any and all rights to a hearing of any type in connection with the sale of the Mortgaged Property. (i) In case of any Event of Default as aforesaid, to the extent that such rights may then lawfully be waived, neither the Mortgagor nor anyone claiming through or under it shall or will set up, claim, or seek to take advantage of any appraisement, valuation, stay, or extension laws now or hereafter in force in any locality where any of the Mortgaged Property may be situated, in order to prevent or hinder the enforcement or foreclosure of this Mortgage, or the absolute sale of the Mortgaged Property, or the final and absolute putting into possession thereof, immediately after such sale, of the purchaser or purchasers thereat, but the Mortgagor, for itself and all who may claim through or -5- 213 under it, hereby waives, to the extent that it lawfully may do so, the benefit of all such laws and all right of appraisement to which it may be entitled under the laws of the State in which it is situated. (j) Any sale made under the power of sale granted hereby or under judgment or decree in any judicial proceedings for foreclosure or otherwise for the enforcement of this Mortgage shall, if and to the extent then permitted by law, operate to divest all right, title, interest, claims and demand whatsoever, either at law or in equity, of the Mortgagor of, in and to the property so sold, and be a perpetual bar both at law and in equity against the Mortgagor and against any and all persons, firms or corporations claiming or who may claim the property sold, or any part thereof, from, through or under the Mortgagor. 7. Possession of Borrower. Unless an Event of Default shall exist under the Loan Agreement, the Borrower shall be entitled to the possession and disposition of the Mortgaged Property and the Revenues and Income thereof subject, however, to the rights of the Purchaser to the possession and disposition of the Project Fund provided for in the Loan Agreement. 8. Further Assurances. As provided in the Loan Agreement, the Borrower shall execute, deliver, file and record at its expense such supplements to this Mortgage, financing statements or other documents as may be required in the opinion of counsel, including (without limitation) any supplement to this Mortgage to particularly describe any properties which have been or are intended to become subject to the lien hereof. 9. Amendments. This Mortgage may be amended only as provided in the Loan Agreement. 10. Loan Agreement Controls. Any provision in this Mortgage which is inconsistent with the Loan Agreement or any provision thereof shall be interpreted as if such provision were not contained herein and as if the provisions of the Loan Agreement had been fully incorporated herein. In all cases of inconsistency, and in case of any amendment to or supplement to the Loan Agreement entered into in accordance with the provisions thereof, the provisions of the Loan Agreement (as amended and supplemented) shall control. 11. Fixture Filing. From the date of its recording, this Mortgage shall be effective as a financing statement filed as a fixture filing with respect to all goods constituting part of the Mortgaged Property which are or are to become fixtures related to the real estate described herein. For this purpose, the following information is set forth: (a) Name and Address of Debtor: Learning Circle Montessori Elementary School, Inc. 3001 West Villard Street Bozeman, Montana 59718 Attention: _____________________ -6- 214 (b) Name and Main Office Address of Secured Party: Wells Fargo Brokerage Services, LLC 608 Second Avenue South MAC N9303-105 Minneapolis, Minnesota 55479-0146 Attention: Public Finance (c) This document covers goods which are or are to become fixtures. (d) Mortgagor’s Federal Tax Identification Number is: 84-1413419. 12. Assignment of Leases and Rents. The Assignor does hereby grant, transfer and assign to the Assignee (the “Assignment”) all of the right, title and interest of the Assignor in and to (i) any and all present or future leases or tenancies, whether written or oral, covering or affecting any or all of the Mortgaged Property, (all of which, together with any and all extensions, modifications and renewals thereof, are hereinafter collectively referred to as the “Leases” and each of which is referred to as a “Lease”), and (ii) all rents, profits and other income or payments of any kind due or payable or to become due or payable to the Assignor as the result of any use, possession or occupancy of all or any portion of the Mortgaged Property or as the result of the use of or lease of any personal property constituting a part of the Mortgaged Property (all of which are hereinafter collectively referred to as “Rents”), and whether the Rents accrue before or after foreclosure of the Mortgage or during the periods of redemption thereof, all for the purpose of securing: (a) All indebtedness under the Loan Agreement and all other sums secured by this Mortgage and Assignment; and (b) Performance and discharge of each and every obligation, covenant and agreement of the Assignor contained herein and in the Loan Agreement. 13. Covenant. The Assignor warrants and covenants that it is and will remain the absolute owner of the Rents and Leases free and clear of all liens and encumbrances other than the lien granted herein and Permitted Encumbrances; that it has not heretofore assigned or otherwise encumbered its interest in any of the Rents or Leases to any person other than as set forth in the Permitted Encumbrances; that it has the right under applicable law, under the Leases, and otherwise to execute and deliver this Assignment and keep and perform all of its obligations hereunder; that it will warrant and defend the Leases and Rents against all adverse claims, whether now existing or hereafter arising. 14. Performance of Leases. The Assignor will faithfully abide by, perform and discharge each and every obligation, covenant and agreement which it is now or hereafter becomes liable to observe or perform under any present or future Lease, and, at its sole cost and expense, enforce or secure the performance of each and every obligation, covenant, condition and agreement to be performed by the tenant under each and every Lease, subject to such waivers or extensions of time as may be granted by Assignor, provided that Assignee shall have the right, at any time, to rescind any such waiver or extension of time. The Assignor will observe and comply with all provisions of law applicable to the operation and ownership of the -7- 215 Mortgaged Property. The Assignor will give prompt written notice to the Assignee of any notice of default on the part of the Assignor with respect to any Lease received from the tenant thereunder, and will also at its sole cost and expense, appear in and defend any action or proceeding arising under, growing out of or in any manner connected with any Lease or the obligations, duties or liabilities of the Assignor or any tenant thereunder. 15. Collection of Rents. Unless permitted by the Purchaser, the Assignor will not collect or accept any Rents for the use or occupancy of the Mortgaged Property for more than one month in advance. Security deposits shall not be deemed Rents for purposes of this Section. 16. Protecting the Security of This Assignment. Should the Assignor fail to perform or observe any covenant or agreement contained in this Assignment, then the Assignee, but without obligation to do so and without releasing the Assignor from any obligation hereunder, may make or do the same in such manner and to such extent as the Assignee may deem appropriate to protect the security hereof, including, specifically, without limiting its general powers, the right to appear in and defend any action or proceeding purporting to affect the security hereof or the rights or powers of the Assignee, and also the right to perform and discharge each and every obligation, covenant and agreement of the Assignor contained in the Leases and in exercising any such powers to pay necessary costs and expenses, employ counsel and pay reasonable attorneys’ fees. The Assignor will pay immediately upon demand all sums expended by the Assignee under the authority of this Assignment, together with interest thereon, and the same shall be added to said indebtedness and shall be secured hereby and by the Mortgage. 17. Present Assignment. This Assignment shall constitute a perfected, absolute and present assignment, provided that the Assignor shall have the right to collect, but not prior to accrual (except as permitted by Section 15 above), all of the Rents, and to retain, use and enjoy the same unless and until an Event of Default shall occur under the Loan Agreement or the Mortgage or the Assignor shall have breached any warranty or covenant in this Assignment. Any Rents which accrue prior to an Event of Default under the Loan Agreement or the Mortgage but are paid thereafter shall be paid to the Assignee. 18. Survival of Obligation to Comply with Mortgage and This Assignment. All of the Assignor’s obligations under this Mortgage and Assignment shall survive foreclosure of this Mortgage and the Assignor covenants and agrees to observe and comply with all terms and conditions of this Mortgage and Assignment and to preclude any Event of Default from occurring under the Loan Agreement or the Mortgage throughout any period of redemption after foreclosure of the Mortgage. 19. Additional Remedies. Upon the occurrence of any Event of Default specified in the Loan Agreement or herein, the Assignee may, at its option, in addition to any remedies set forth in Section 6, at any time: (a) in the name, place and stead of the Assignor and without becoming a mortgagee in possession (i) enter upon, manage and operate the Mortgaged Property or retain the services of one or more independent contractors to manage and operate all or any part of the Mortgaged Property, (ii) make, enforce, modify and accept surrender of -8- 216 the Leases; (iii) obtain or evict tenants, collect, sue for, fix or modify the Rents and enforce all rights of the Assignor under the Leases; and (iv) perform any and all other acts that may be necessary or proper to protect the security of this Assignment. (b) with or without exercising the rights set forth in subparagraph (a) above, give or require the Assignor to give, notice to any or all tenants under the Leases authorizing and directing the tenants to pay all Rents under the Leases directly to the Assignee. (c) without regard to waste, adequacy of the security or solvency of the Assignor, apply for, and the Assignor hereby consents to, the appointment of a receiver of the Mortgaged Property, whether or not foreclosure proceedings have been commenced under the Mortgage, and if such proceedings have been commenced, whether or not a foreclosure sale has occurred. The exercise of any of the foregoing rights or remedies and the application of the rents, profits and income pursuant to Section 20, shall not cure or waive any Event of Default (or notice of default) under the Mortgage or invalidate any act done pursuant to such notice. 20. Application of Rents, Profits and Income. All Rents collected by the Assignee or the receiver each month shall be applied as provided hereinabove. The rights and powers of the Assignee under this Assignment and the application of Rents under this Section 20 shall continue until expiration of the redemption period from any foreclosure sale, whether or not any deficiency remains after a foreclosure sale. 21. No Liability for Assignee. The Assignee shall not be obligated to perform or discharge, nor does it hereby undertake to perform or discharge, any obligation, duty or liability of the Assignor under the Leases. This Assignment shall not operate to place upon the Assignee responsibility for the control, care, management or repair of the Mortgaged Property or for the carrying out of any of the terms and conditions of the Leases. The Assignee shall not be responsible or liable for any waste committed on the Mortgaged Property, for any dangerous or defective condition of the Mortgaged Property, for any negligence in the management, upkeep, repair or control of said Mortgaged Property or for failure to collect the Rents. 22. Assignor’s Indemnification. The Assignor shall and does hereby agree to indemnify and to hold Assignee harmless of and from any and all claims, demands, liability, loss or damage (including all costs, expenses, and reasonable attorney’s fees in the defense thereof) asserted against, imposed on or incurred by the Assignee in connection with or as a result of this Assignment or the exercise of any rights or remedies under this Assignment or under the Leases or by reason of any alleged obligations or undertakings of the Assignee to perform or discharge any of the terms, covenants or agreements contained in the Leases; provided, however, that the obligation of the Assignor under this Section 22 shall not apply if and to the extent that the Assignee’s liability is caused solely by the conduct of the Assignee. Should the Assignee incur any such liability, the amount thereof, together with interest thereon, shall be secured hereby and the Assignor shall reimburse the Assignee therefor immediately upon demand. -9- 217 23. Authorization to Tenant. Upon notice from the Assignee that it is exercising the remedy set forth in Section 19(b) of this Assignment, the tenants under the Leases are hereby irrevocably authorized and directed to pay to the Assignee all sums due under the Leases, and the Assignor hereby consents and directs that said sums shall be paid to the Assignee without the necessity for a judicial determination that a default has occurred hereunder or that Assignee is entitled to exercise its rights hereunder, and to the extent such sums are paid to Assignee, the Assignor agrees that the tenant shall have no further liability to Assignor for the same. The signature of the Assignee alone shall be sufficient for the exercise of any rights under this Assignment and the receipt of the Assignee alone for any sums received shall be a full discharge and release therefor to any such tenant or occupant of the Mortgaged Property. Checks for all or any part of the Rents collected under this Assignment shall upon notice from the Assignee be drawn to the exclusive order of the Assignee. 24. Assignee an Attorney-In-Fact. Upon an Event of Default, the Assignor hereby irrevocably appoints the Assignee, and its successors and assigns, as its agent and attorney-in- fact, which appointment is coupled with an interest, with the right but not the duty to exercise any rights or remedies hereunder and to execute and deliver during the term of this Assignment such instruments as the Assignee may deem appropriate to make this Assignment and any further assignment effective, including without limiting the generality of the foregoing, the right to endorse on behalf and in the name of the Assignor all checks from tenants in payment of Rents that are made payable to the Assignor. 25. Assignee Not a Mortgagee in Possession. Nothing herein contained and no actions taken pursuant to this Assignment shall be construed as constituting the Assignee a mortgagee in possession. 26. Specific Assignment of Leases. The Assignor will transfer and assign to the Assignee, upon written notice by Assignee, any and all specific Leases that the Assignee requests. Such transfer or assignment by the Assignor shall be upon the same or substantially the same terms and conditions as are herein contained, and the Assignor will properly file or record such assignments, at the Assignor’s expense, if requested by the Assignee. 27. Unenforceable Provisions Severable. All rights, powers and remedies provided herein may be exercised only to the extent that the exercise thereof does not violate any applicable law, and are intended to be limited to the extent necessary so that they will not render this Assignment invalid, unenforceable or not entitled to be recorded, registered or filed under any applicable law. If any term of this Assignment shall be held to be invalid, illegal or unenforceable, the validity of other terms hereof shall in no way be affected thereby. It is the intention of the parties hereto, however, that this Assignment shall confer upon the Assignee the fullest rights, remedies and benefits available pursuant to the laws of Montana. 28. Successors and Assigns. The covenants and agreements herein contained shall bind, and the rights hereunder shall inure to the respective successors and assigns of the Assignor and the Assignee, including any purchaser at a foreclosure sale. 29. Captions; Amendments; Notices. The captions and headings of the Sections of this Assignment are for convenience only and shall not be used to interpret or define the -10- 218 provisions of this Assignment. This Assignment may be amended only in a writing signed by the Assignor and the Assignee. Any notice from the Assignee to the Assignor under this Assignment shall be deemed to have been given when given by the Assignee in accordance with the requirements for notice by the Mortgagee hereunder. 30. Counterparts. This instrument may be executed in any number of counterparts, each of which shall be an original but all of which shall constitute one instrument. 31. Environmental Indemnification. Mortgagor covenants, represents and warrants to Mortgagee, its successors and assigns, that, to the best of its knowledge, but without having conducted any investigation as to acts, circumstances or conditions occurring or existing before Mortgagee acquired its ownership interest in the Mortgaged Property, the Mortgaged Property and its existing and prior uses comply and have at all times complied with, and Mortgagor is not in violation of, has not violated and will not violate, in connection with the ownership, use, maintenance or operation of the Mortgaged Property, and the conduct of the business related thereto, any applicable federal, state, county or local statutes, laws, regulations, rules, ordinances, codes, standards, orders, licenses and permits of any governmental authorities relating to environmental matters (being hereinafter collectively referred to as the Environmental Laws), including by way of illustration and not by way of limitation (a) the Clean Air Act, the Federal Water Pollution Control Act of 1972, the Resource Conservation and Recovery Act of 1976, the Comprehensive Environmental Response, Compensation and Liability Act of 1980, and the Toxic Substances Control Act (including any amendments or extensions thereof and any rules, regulations, standards or guidelines issued pursuant to any of said Environmental Laws), and (b) all other applicable environmental standards or requirements. Without limiting the generality of the foregoing: (i) Mortgagor, its agents, employees and independent contractors, has and will operate the Mortgaged Property and has and at all times will receive, handle, use, store, treat, transport and dispose of all petroleum products and all other toxic dangerous or hazardous chemicals, materials, substances, pollutants and wastes, and any chemical, material or substance exposure to which is prohibited, limited or regulated by any federal, state, county, regional or local authority or which even if not so prohibited, limited or regulated, may or could pose a hazard to the health and safety of the occupants of the Mortgaged Property or the occupants and/or owners of property near the Mortgaged Property (all the foregoing being hereinafter collectively referred to as “Hazardous Materials”) in strict compliance with all applicable environmental, health or safety statutes, ordinances, orders, rules, standards, regulations or requirements; (ii) to the best knowledge of the Mortgagor, there are no existing or pending statutes, orders, standards, rules or regulations relating to environmental matters requiring any remedial actions or other work, repairs, construction or capital expenditures with respect to the Mortgaged Property, nor has Mortgagor received any notice of any of the same; (iii) to the best knowledge of the Mortgagor, but without having conducted any investigation as to acts, circumstances or conditions occurring or existing before -11- 219 Mortgagor acquired its interest in the Mortgaged Property, no Hazardous Materials have been or will be released into the environment, or have been or will be deposited, spilled, discharged, placed or disposed of at, on, or near the Premises, nor has or will the Mortgaged Property be used at any time by any person as landfill or a disposal site for Hazardous Materials or for garbage, waste or refuse of any kind; (iv) to the best knowledge of the Mortgagor, there are no electrical transformers or other equipment containing dielectric fluid containing polychlorinated biphenyls located in, on or under the Mortgaged Property, nor is there any friable asbestos contained in, on or under the Mortgaged Property, nor will Mortgagor permit the installation of same; (v) to the best knowledge of the Mortgagor, there are no locations off the Mortgaged Property, where Hazardous Materials generated by or on the Mortgaged Property have been treated, stored, deposited or disposed of; (vi) to the best knowledge of the Mortgagor, there is no fact pertaining to the physical condition of either the Mortgaged Property or the area surrounding the Mortgaged Property (a) which Mortgagor has not disclosed to Mortgagee in writing prior to the date of this Mortgage, and (b) which materially adversely affects or will materially adversely affect the Mortgaged Property or the use or enjoyment or the value thereof, or Mortgagor’s ability to perform the transactions contemplated by this Mortgage; (vii) to the best knowledge of the Mortgagor, the mortgaging of the Mortgaged Property by Mortgagor to Mortgagee does not require notice to or the prior approval, consent or permission of any federal, state or local governmental agency, body, board or official; (viii) to the best knowledge of the Mortgagor, no notices of any violation of any of the matters referred to in the foregoing sections relating to the Mortgaged Property or its use have been received by Mortgagor and there are no writs, injunctions, decrees, orders or judgments outstanding, no lawsuits, claims, proceedings or investigations pending or threatened, relating to the ownership, use, maintenance or operation of the Mortgaged Property, nor is there any basis for any such lawsuit, claim, proceeding or investigation being instituted or filed; and (ix) to the best knowledge of the Mortgagor, the Mortgaged Property is not listed in the United States Environmental Protection Agency’s National Priorities List of Hazardous Waste Sites nor any other log, list, schedule, inventory or record of Hazardous Materials or Hazardous Waste sites whether maintained by the United States, any state or local governmental unit. The Mortgagor agrees to indemnify and reimburse the Mortgagee, its successors and assigns, for any breach of these representations and warranties and from any loss, damage, expense or cost arising out of or incurred by Mortgagee which is the result of a breach of the above covenants, representations and warranties, or for any loss, damage, expense or cost sustained as a result of there being located on the Mortgaged Property any Hazardous Materials -12- 220 or dangerous, toxic or hazardous pollutants, chemicals, wastes or substances, together with all attorneys’ fees incurred in connection with the defense of any action against the Mortgagee arising out of the above. These covenants, representations, warranties and indemnities shall be deemed to be for the benefit of the Mortgagee, and any successors and assigns of the Mortgagee, including any purchaser at a mortgage foreclosure sale, any transferee of the title of the Mortgagee or any subsequent purchaser at a foreclosure sale. The amount of all such indemnified loss, damage, expense or cost, shall bear interest thereon at the rate of interest in effect on the Note and shall become so much additional indebtedness secured hereby and shall become immediately due and payable in full on demand of the Mortgagee, its successors and assigns. [The balance of this page is intentionally left blank.] -13- 221 IN WITNESS WHEREOF, the Mortgagor has caused this Mortgage to be duly executed as of the day and year first above written. LEARNING CIRCLE MONTESSORI ELEMENTARY SCHOOL, INC. By Its Chair STATE OF MONTANA ) ) ss. COUNTY OF GALLATIN ) The foregoing instrument was acknowledged before me this ______ day of June, 2007 by __________________________, to me personally known, being the Chair of Learning Circle Montessori Elementary School, Inc., a Montana nonprofit corporation, on behalf of said limited corporation. Notary Public This instrument was drafted by: Dorsey & Whitney LLP Suite 1500 50 South Sixth Street Minneapolis, Minnesota 55402-1498 -14- 222 EXHIBIT A to Combination Mortgage, Security Agreement and Fixture Financing Statement and Assignment of Leases and Rents LEGAL DESCRIPTION Those tracts or parcels situated in the County of Gallatin and State of Montana described as follows: Lot 3 in Block 1 of North Meadows Subdivision – Phase II, located in the NW ¼ of Section 11, Township 2 South, Range 5 East, P.M.M., Gallatin County, Montana, according to the official plat thereof on file and of record in the office of the County Clerk and Recorder of Gallatin County, Montana. [Plat J-244] A-1 223 EXHIBIT B to Combination Mortgage, Security Agreement and Fixture Financing Statement and Assignment of Leases and Rents (Additional Permitted Encumbrances) Those encumbrances set forth on the Commitment for Title Insurance No. 1-85980 dated _____________, 2007, issued by Chicago Title Insurance Company. B-1 4841-0483-5841\2 224 FIRST DRAFT 05/10/07 $400,000 City of Bozeman, Montana Revenue Note (Learning Circle Montessori Elementary School, Inc. Project) COMBINATION MORTGAGE, SECURITY AGREEMENT AND FIXTURE FINANCING STATEMENT AND ASSIGNMENT OF LEASES AND RENTS Dated as of June 1, 2007 from LEARNING CIRCLE MONTESSORI ELEMENTARY SCHOOL, INC. to WELLS FARGO BROKERAGE SERVICES, LLC This instrument was drafted by Dorsey & Whitney LLP Suite 1500 50 South Sixth Street Minneapolis, Minnesota 55402-1498 225 COMBINATION MORTGAGE, SECURITY AGREEMENT AND FIXTURE FINANCING STATEMENT AND ASSIGNMENT OF LEASES AND RENTS This COMBINATION MORTGAGE, SECURITY AGREEMENT AND FIXTURE FINANCING STATEMENT AND ASSIGNMENT OF LEASES AND RENTS dated as of June 1, 2007 (this “Mortgage”), is from LEARNING CIRCLE MONTESSORI ELEMENTARY SCHOOL, INC., a nonprofit corporation organized and existing under the laws of Montana, whose address is set forth herein (sometimes referred to herein, together with its successors and assigns, as the “Borrower,” as the “Mortgagor” or as the “Assignor”) to WELLS FARGO BROKERAGE SERVICES, LLC, a Delaware limited liability company, as mortgagee, whose address is set forth herein (sometimes referred to herein, together with its successors and assigns, as the “Purchaser,” as the “Mortgagee” or as the “Assignee”). WHEREAS, the Mortgagor, the Mortgagee and City of Bozeman, Montana (referred to as the “City” or the “Issuer”), have entered into a Loan and Purchase Agreement (the “Loan Agreement”) of even date herewith, pursuant to which the Purchaser agrees to purchase from the Issuer its $400,000 Revenue Note (Learning Circle Montessori Elementary School, Inc. Project) (the “Note”), issued pursuant to Montana Code Annotated, Title 90, Chapter 5, Part 1, as amended (the “Act”), and the Issuer agrees to lend the proceeds of the Note to the Borrower; and WHEREAS, the Mortgagor has agreed to mortgage and grant a security interest in the Mortgaged Property, as defined herein and as further described in Exhibit A hereto, to secure the obligations of the Borrower under the Loan Agreement, including the obligation of the Borrower to make Loan Repayments at times and in amounts sufficient to pay when due the principal of, premium (if any) on and interest on the Note; NOW, THEREFORE, in consideration of One Dollar ($1.00) and other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged; in consideration of the purchase and acceptance of the Note by the persons who, from time to time, may become the owners thereof; and to secure the due and punctual payment of any and all liabilities of the Borrower under the Loan Agreement, including (without limitation) all Loan Repayments payable thereunder, and the payment of all fees and expenses and advances of the Mortgagee under the Loan Agreement and this Mortgage, the Mortgagor does hereby grant, bargain, sell, convey, warrant and assign to the Mortgagee, its permitted successors and assigns, a lien on and security interest in, and does hereby mortgage and pledge unto the Mortgagee, its successors and assigns, forever, with power of sale, the following: I All of its right, title and interest in and to the tracts, parcels and interests in land described in Exhibit A hereto (the “Land”) and the buildings, structures and other improvements now standing or at any time hereafter constructed or placed upon the Land (the “Buildings”), including but not limited to (i) all building materials, supplies and equipment now or hereafter located on the Land and suitable or intended to be incorporated in any building, structure, or other improvement located or to be erected on the Land, (ii) all heating, plumbing and lighting apparatus, motors, engines and machinery, electrical equipment, incinerator apparatus, air 226 conditioning equipment, water and gas apparatus, pipes, faucets, and all building service equipment and other fixtures of every description which are now or may hereafter be placed or used upon the Land or in any building or improvement now or hereafter located thereon, (iii) all additions, accessions, increases, parts, fittings, accessories, replacements, substitutions, betterments, repairs and proceeds to and of any and all of the foregoing, and (iv) all hereditaments, easements, appurtenances, estates, and other rights and interests now or hereafter belonging to or in any way pertaining to the Land or to any building or improvement now or hereafter located thereon. II All furnishings, furniture, equipment, fixtures and all other tangible personal property of any nature whatever now or hereafter located in the Buildings or elsewhere on the Land, exclusive of personal property owned by residents (the “Equipment”), including all additions, accessions, increases, parts, fittings, accessories, replacements, substitutions, betterments, repairs and proceeds to and of any and all such property, excluding any items released or disposed of in accordance with the Loan Agreement. III All receivables, accounts, rents, issues, condemnation awards, insurance proceeds, and similar revenues and income arising from the ownership of the Land, the Buildings and the Equipment and all proceeds and products thereof (herein collectively called “Revenues and Income. To Have and To Hold the Land, Buildings and Equipment (the “Mortgaged Property”), and the Revenues and Income thereof, together with all privileges, hereditaments and appurtenances thereunto now or hereafter belonging, or in anywise appertaining, and the proceeds thereof, unto the Mortgagee, its successors and assigns forever, Provided, nevertheless, that these presents are upon the express condition that if the Borrower shall pay all Loan Repayments under the Loan Agreement and cause to be paid the principal of, premium (if any) on and interest on the Note, and if the Borrower shall strictly observe and perform all of the terms, covenants and conditions contained in the Loan Agreement and this Mortgage, then this Mortgage and the estate, right and interest of the Mortgagee in and to the Mortgaged Property, and the Revenues and Income thereof, shall cease and be and become void and of no force and effect, and shall be satisfied at the Borrower’s expense, otherwise to remain in full force and effect. The Mortgagor and the Mortgagee further agree as follows: 1. Definitions. Terms used in this Mortgage not otherwise defined in this Mortgage, but defined in the Loan Agreement, shall have the same meaning as in the Loan Agreement unless the context clearly indicates a contrary meaning. 2. Amount and Maturity of Note; Loan Repayments. The parties represent and agree as follows: -2- 227 (a) The Note is in the principal amount of $400,000. The final stated maturity thereof is __________, 2027. (b) Loan Repayments are required to be made in installments by the Borrower in order to pay principal, premium (if any) and interest of the Note when and as the same shall become due, or when required to be redeemed, as more fully provided in the Loan Agreement. 3. Additional Payments. Under the Loan Agreement, the Borrower will be obligated, in addition to the Loan Repayments described above, to pay all required rebate payments due to the United States in respect of the Note under Section 148(f) of the Internal Revenue Code, the reasonable fees and expenses of the Mortgagee, and any advances by the Mortgagee to meet obligations of the Borrower for (among other things) taxes, special assessments, utility charges, insurance premiums, and liens in connection with the Mortgaged Property and also to provide indemnity to the Mortgagee, all as more fully provided in the Loan Agreement, which obligations are additional indebtedness intended to be secured by this Mortgage. 4. Warranty of Title; Permitted Encumbrances. The Mortgagor does hereby covenant, represent and warrant that it is the lawful owner of and has good right and lawful authority to grant, bargain, sell, convey, warrant, mortgage, assign and pledge the Mortgaged Property and Revenues and Income thereof as provided herein; that the Mortgagor is and will continue to be well and truly seized of good and marketable title to the Mortgaged Property; that the Mortgaged Property and Revenues and Income thereof are free and clear of all mortgages, liens, pledges, charges and encumbrances, excepting only Permitted Encumbrances; and that the Mortgagor does warrant and will defend the title to the Mortgaged Property and Revenues and Income thereof against all claims and demands whatsoever not specifically excepted herein. “Permitted Encumbrances” shall mean Permitted Encumbrances as defined in the Loan Agreement, including those encumbrances identified in Exhibit B hereto. 5. [Intentionally Omitted] 6. Events of Default; Remedies. If any Event of Default as defined in the Loan Agreement shall occur and be continuing, the Mortgagee shall have authority (i) to accelerate the Loan Repayments and to declare the Note immediately due and payable as provided in the Loan Agreement, and (ii) to pursue one or more of the remedies provided for in the Loan Agreement, and in lieu thereof or addition thereto, one or more of the following remedies and provisions for foreclosure or enforcement of this Mortgage: (a) The Purchaser may proceed to protect and enforce its rights by a suit or suits in equity or at law, either for the specific performance of any covenant or agreement contained herein or in aid of the execution of any power herein granted, or for the foreclosure of this Mortgage, or for the enforcement of any other appropriate legal or equitable remedy. (b) The Purchaser shall have and may exercise with respect to all personal property and fixtures which are part of the Mortgaged Property all the rights and -3- 228 remedies accorded upon default to a secured party under the Uniform Commercial Code, as in effect in the State of Montana. Notice to the Borrower of intended disposition of such property shall be deemed commercially reasonable if given (in the manner specified in the Loan Agreement) at least 10 calendar days prior to the date of intended disposition. (c) The Purchaser shall be entitled, upon notice to the Mortgagor, as above provided, and without any showing of waste of the Mortgaged Property, inadequacy of the Mortgaged Property as security, or insolvency of the Borrower, to the appointment of a receiver of the rents and profits of the Mortgaged Property including those past due. The Purchaser or any receiver shall be entitled to receive and dispose of the Revenues and Income of the Mortgaged Property and to sue for and recover any account or other item of Revenues and Income from the Borrower or any account debtor or other third person. (d) The Purchaser may (and is hereby authorized and empowered to) foreclose this Mortgage by action or advertisement, pursuant to the statutes of the State of Montana in such case made and provided, power being expressly granted to sell the Mortgaged Property at public auction and convey the same to the purchaser in fee simple and to apply the proceeds arising from such sale, first, to the payment of the indebtedness secured thereby and hereby, including all reasonable expenses, liabilities and advances of the Purchaser and the Note and interest thereon and Loan Repayments relating thereto, and all legal costs and charges of such foreclosure, which costs, charges and fees the Borrower agrees to pay, and, second, to the payment of any obligations of the Borrower to the Mortgagee under the Loan Agreement, and, third, to return any surplus to the Borrower or such other person as may be entitled thereto. Such sale shall be made at public auction and at such place or places and at such time or times and upon such notice as the Purchaser may be advised by counsel to be consistent with the laws applicable thereto, and upon such terms as the Purchaser or the public officer conducting such sale may fix. Any such sale made pursuant to judicial proceedings or advertisement shall be made either as an entirety or in such parcels as may be directed by the court or as the Purchaser in its sole discretion may determine. The Mortgagor, for it and all persons and Borrowers hereafter claiming through or under it, does hereby expressly waive and release all right to have the properties and rights comprised in the Mortgaged Property marshaled upon any foreclosure or other enforcement hereof. The Purchaser or public officer conducting such sale from time to time may adjourn any such sale to be made by it by announcement at the time and place appointed for such sale or for such adjourned sale or sales, and without further notice or publication it may make such sale at the time to which the same shall be so adjourned, but in the event of such adjournment or adjournments, sale shall be made within any limitation of time or number of adjournments prescribed by law and, in any event, within six months from the date of sale fixed in the advertisement or court order, unless notice of sale on some later date shall be given again in the manner provided by law. (e) Upon any foreclosure sale, the Purchaser may bid for and purchase the Mortgaged Property or any part thereof and upon compliance with the terms of sale may hold, retain and possess and dispose of such property in his, their or its own absolute right without further accountability, and any purchaser at any such sale may, in paying the -4- 229 purchase money, turn in the Note in lieu of cash to the amount which shall, upon distribution of the net proceeds of such sale, be payable thereon. (f) Upon the completion of any sale or sales made under or by virtue of this Mortgage, the Purchaser shall execute and deliver, or cause to be executed and delivered, to the accepted purchaser or purchasers the property sold with good and sufficient transfers, assigning and transferring all its right, title and interest in and to the properties sold. The Purchaser and its successor or successors are hereby appointed the true and lawful attorney or attorneys irrevocable of the Mortgagor in its name and stead or in the name of the Purchaser to make all necessary assignments, transfers and deliveries of the property thus sold, and for that purpose, the Purchaser and its successors may execute all necessary instruments of assignment and transfer, and may substitute one or more persons with like power, the Mortgagor hereby ratifying and confirming all that said attorney or attorneys or such substitute or substitutes shall lawfully do by virtue hereof. Nevertheless, the Mortgagor, if so requested in writing by the Purchaser, shall ratify and confirm any such sale or sales by executing and delivering to the Purchaser or to such purchaser or purchasers all such instruments as may be advisable, in the judgment of the Purchaser, for the purpose and as may be designated in such request. (g) Upon any sale made under the power of sale hereby granted or under judgment or decree in any judicial proceedings for the foreclosure or otherwise for the enforcement of this Mortgage, the receipt of the Purchaser or of the officer making such sale shall be a sufficient discharge to the purchaser or purchasers at any sale for his or their purchase money, and such purchaser or purchasers, his or their assigns or personal representatives shall not, after paying such purchase money and receiving such receipt of the Purchaser or of such officer therefor, be obliged to see to the application of such purchase money, or be in anywise answerable for any loss, misapplication, or nonapplication thereof. (h) The Mortgagor does hereby expressly consent to sale of the Mortgaged Property by advertisement pursuant to the laws of Montana, which provide for sale after service of notice thereof upon the occupant of the Mortgaged Property and publication of said notice in the county in which the Mortgaged Property is located, notwithstanding that service might not be made upon the Mortgagor personally, and that no hearing of any type is required in connection with the sale. Except as required by the aforesaid statutory provision, the Mortgagor hereby expressly waives any and all rights to notice of sale of the Mortgaged Property and any and all rights to a hearing of any type in connection with the sale of the Mortgaged Property. (i) In case of any Event of Default as aforesaid, to the extent that such rights may then lawfully be waived, neither the Mortgagor nor anyone claiming through or under it shall or will set up, claim, or seek to take advantage of any appraisement, valuation, stay, or extension laws now or hereafter in force in any locality where any of the Mortgaged Property may be situated, in order to prevent or hinder the enforcement or foreclosure of this Mortgage, or the absolute sale of the Mortgaged Property, or the final and absolute putting into possession thereof, immediately after such sale, of the purchaser or purchasers thereat, but the Mortgagor, for itself and all who may claim through or -5- 230 under it, hereby waives, to the extent that it lawfully may do so, the benefit of all such laws and all right of appraisement to which it may be entitled under the laws of the State in which it is situated. (j) Any sale made under the power of sale granted hereby or under judgment or decree in any judicial proceedings for foreclosure or otherwise for the enforcement of this Mortgage shall, if and to the extent then permitted by law, operate to divest all right, title, interest, claims and demand whatsoever, either at law or in equity, of the Mortgagor of, in and to the property so sold, and be a perpetual bar both at law and in equity against the Mortgagor and against any and all persons, firms or corporations claiming or who may claim the property sold, or any part thereof, from, through or under the Mortgagor. 7. Possession of Borrower. Unless an Event of Default shall exist under the Loan Agreement, the Borrower shall be entitled to the possession and disposition of the Mortgaged Property and the Revenues and Income thereof subject, however, to the rights of the Purchaser to the possession and disposition of the Project Fund provided for in the Loan Agreement and Escrow Agreement. 8. Further Assurances. As provided in the Loan Agreement, the Borrower shall execute, deliver, file and record at its expense such supplements to this Mortgage, financing statements or other documents as may be required in the opinion of counsel, including (without limitation) any supplement to this Mortgage to particularly describe any properties which have been or are intended to become subject to the lien hereof. 9. Amendments. This Mortgage may be amended only as provided in the Loan Agreement. 10. Loan Agreement Controls. Any provision in this Mortgage which is inconsistent with the Loan Agreement or any provision thereof shall be interpreted as if such provision were not contained herein and as if the provisions of the Loan Agreement had been fully incorporated herein. In all cases of inconsistency, and in case of any amendment to or supplement to the Loan Agreement entered into in accordance with the provisions thereof, the provisions of the Loan Agreement (as amended and supplemented) shall control. 11. Fixture Filing. From the date of its recording, this Mortgage shall be effective as a financing statement filed as a fixture filing with respect to all goods constituting part of the Mortgaged Property which are or are to become fixtures related to the real estate described herein. For this purpose, the following information is set forth: (a) Name and Address of Debtor: Learning Circle Montessori Elementary School, Inc. 3001 West Villard Street Bozeman, Montana 59718 Attention: _____________________ -6- 231 (b) Name and Main Office Address of Secured Party: Wells Fargo Brokerage Services, LLC 608 Second Avenue South MAC N9303-105 Minneapolis, Minnesota 55479-0146 Attention: Public Finance (c) This document covers goods which are or are to become fixtures. (d) Mortgagor’s Federal Tax Identification Number is: ___________. 12. Assignment of Leases and Rents. The Assignor does hereby grant, transfer and assign to the Assignee (the “Assignment”) all of the right, title and interest of the Assignor in and to (i) any and all present or future leases or tenancies, whether written or oral, covering or affecting any or all of the Mortgaged Property, (all of which, together with any and all extensions, modifications and renewals thereof, are hereinafter collectively referred to as the “Leases” and each of which is referred to as a “Lease”), and (ii) all rents, profits and other income or payments of any kind due or payable or to become due or payable to the Assignor as the result of any use, possession or occupancy of all or any portion of the Mortgaged Property or as the result of the use of or lease of any personal property constituting a part of the Mortgaged Property (all of which are hereinafter collectively referred to as “Rents”), but not including any general revenues, income or accounts receivable of the Assignor, and whether the Rents accrue before or after foreclosure of the Mortgage or during the periods of redemption thereof, all for the purpose of securing: (a) All indebtedness under the Loan Agreement and all other sums secured by this Mortgage and Assignment; and (b) Performance and discharge of each and every obligation, covenant and agreement of the Assignor contained herein and in the Loan Agreement. 13. Covenant. The Assignor warrants and covenants that it is and will remain the absolute owner of the Rents and Leases free and clear of all liens and encumbrances other than the lien granted herein and Permitted Encumbrances; that it has not heretofore assigned or otherwise encumbered its interest in any of the Rents or Leases to any person other than as set forth in the Permitted Encumbrances; that it has the right under applicable law, under the Leases, and otherwise to execute and deliver this Assignment and keep and perform all of its obligations hereunder; that it will warrant and defend the Leases and Rents against all adverse claims, whether now existing or hereafter arising. 14. Performance of Leases. The Assignor will faithfully abide by, perform and discharge each and every obligation, covenant and agreement which it is now or hereafter becomes liable to observe or perform under any present or future Lease, and, at its sole cost and expense, enforce or secure the performance of each and every obligation, covenant, condition and agreement to be performed by the tenant under each and every Lease, subject to such waivers or extensions of time as may be granted by Assignor, provided that Assignee shall have the right, at any time, to rescind any such waiver or extension of time. The Assignor will -7- 232 observe and comply with all provisions of law applicable to the operation and ownership of the Mortgaged Property. The Assignor will give prompt written notice to the Assignee of any notice of default on the part of the Assignor with respect to any Lease received from the tenant thereunder, and will also at its sole cost and expense, appear in and defend any action or proceeding arising under, growing out of or in any manner connected with any Lease or the obligations, duties or liabilities of the Assignor or any tenant thereunder. 15. Collection of Rents. Unless permitted by the Purchaser, the Assignor will not collect or accept any Rents for the use or occupancy of the Mortgaged Property for more than one month in advance. Security deposits shall not be deemed Rents for purposes of this Section. 16. Protecting the Security of This Assignment. Should the Assignor fail to perform or observe any covenant or agreement contained in this Assignment, then the Assignee, but without obligation to do so and without releasing the Assignor from any obligation hereunder, may make or do the same in such manner and to such extent as the Assignee may deem appropriate to protect the security hereof, including, specifically, without limiting its general powers, the right to appear in and defend any action or proceeding purporting to affect the security hereof or the rights or powers of the Assignee, and also the right to perform and discharge each and every obligation, covenant and agreement of the Assignor contained in the Leases and in exercising any such powers to pay necessary costs and expenses, employ counsel and pay reasonable attorneys’ fees. The Assignor will pay immediately upon demand all sums expended by the Assignee under the authority of this Assignment, together with interest thereon, and the same shall be added to said indebtedness and shall be secured hereby and by the Mortgage. 17. Present Assignment. This Assignment shall constitute a perfected, absolute and present assignment, provided that the Assignor shall have the right to collect, but not prior to accrual (except as permitted by Section 15 above), all of the Rents, and to retain, use and enjoy the same unless and until an Event of Default shall occur under the Loan Agreement or the Mortgage or the Assignor shall have breached any warranty or covenant in this Assignment. Any Rents which accrue prior to an Event of Default under the Loan Agreement or the Mortgage but are paid thereafter shall be paid to the Assignee. 18. Survival of Obligation to Comply with Mortgage and This Assignment. All of the Assignor’s obligations under this Mortgage and Assignment shall survive foreclosure of this Mortgage and the Assignor covenants and agrees to observe and comply with all terms and conditions of this Mortgage and Assignment and to preclude any Event of Default from occurring under the Loan Agreement or the Mortgage throughout any period of redemption after foreclosure of the Mortgage. 19. Additional Remedies. Upon the occurrence of any Event of Default specified in the Loan Agreement or herein, the Assignee may, at its option, in addition to any remedies set forth in Section 6, at any time: (a) in the name, place and stead of the Assignor and without becoming a mortgagee in possession (i) enter upon, manage and operate the Mortgaged Property or retain the services of one or more independent contractors to manage and operate all or -8- 233 any part of the Mortgaged Property, (ii) make, enforce, modify and accept surrender of the Leases; (iii) obtain or evict tenants, collect, sue for, fix or modify the Rents and enforce all rights of the Assignor under the Leases; and (iv) perform any and all other acts that may be necessary or proper to protect the security of this Assignment. (b) with or without exercising the rights set forth in subparagraph (a) above, give or require the Assignor to give, notice to any or all tenants under the Leases authorizing and directing the tenants to pay all Rents under the Leases directly to the Assignee. (c) without regard to waste, adequacy of the security or solvency of the Assignor, apply for, and the Assignor hereby consents to, the appointment of a receiver of the Mortgaged Property, whether or not foreclosure proceedings have been commenced under the Mortgage, and if such proceedings have been commenced, whether or not a foreclosure sale has occurred. The exercise of any of the foregoing rights or remedies and the application of the rents, profits and income pursuant to Section 20, shall not cure or waive any Event of Default (or notice of default) under the Mortgage or invalidate any act done pursuant to such notice. 20. Application of Rents, Profits and Income. All Rents collected by the Assignee or the receiver each month shall be applied as provided hereinabove. The rights and powers of the Assignee under this Assignment and the application of Rents under this Section 20 shall continue until expiration of the redemption period from any foreclosure sale, whether or not any deficiency remains after a foreclosure sale. 21. No Liability for Assignee. The Assignee shall not be obligated to perform or discharge, nor does it hereby undertake to perform or discharge, any obligation, duty or liability of the Assignor under the Leases. This Assignment shall not operate to place upon the Assignee responsibility for the control, care, management or repair of the Mortgaged Property or for the carrying out of any of the terms and conditions of the Leases. The Assignee shall not be responsible or liable for any waste committed on the Mortgaged Property, for any dangerous or defective condition of the Mortgaged Property, for any negligence in the management, upkeep, repair or control of said Mortgaged Property or for failure to collect the Rents. 22. Assignor’s Indemnification. The Assignor shall and does hereby agree to indemnify and to hold Assignee harmless of and from any and all claims, demands, liability, loss or damage (including all costs, expenses, and reasonable attorney’s fees in the defense thereof) asserted against, imposed on or incurred by the Assignee in connection with or as a result of this Assignment or the exercise of any rights or remedies under this Assignment or under the Leases or by reason of any alleged obligations or undertakings of the Assignee to perform or discharge any of the terms, covenants or agreements contained in the Leases; provided, however, that the obligation of the Assignor under this Section 22 shall not apply if and to the extent that the Assignee’s liability is caused solely by the conduct of the Assignee. Should the Assignee incur any such liability, the amount thereof, together with interest thereon, shall be secured hereby and the Assignor shall reimburse the Assignee therefor immediately upon demand. -9- 234 23. Authorization to Tenant. Upon notice from the Assignee that it is exercising the remedy set forth in Section 19(b) of this Assignment, the tenants under the Leases are hereby irrevocably authorized and directed to pay to the Assignee all sums due under the Leases, and the Assignor hereby consents and directs that said sums shall be paid to the Assignee without the necessity for a judicial determination that a default has occurred hereunder or that Assignee is entitled to exercise its rights hereunder, and to the extent such sums are paid to Assignee, the Assignor agrees that the tenant shall have no further liability to Assignor for the same. The signature of the Assignee alone shall be sufficient for the exercise of any rights under this Assignment and the receipt of the Assignee alone for any sums received shall be a full discharge and release therefor to any such tenant or occupant of the Mortgaged Property. Checks for all or any part of the Rents collected under this Assignment shall upon notice from the Assignee be drawn to the exclusive order of the Assignee. 24. Assignee an Attorney-In-Fact. Upon an Event of Default, the Assignor hereby irrevocably appoints the Assignee, and its successors and assigns, as its agent and attorney-in- fact, which appointment is coupled with an interest, with the right but not the duty to exercise any rights or remedies hereunder and to execute and deliver during the term of this Assignment such instruments as the Assignee may deem appropriate to make this Assignment and any further assignment effective, including without limiting the generality of the foregoing, the right to endorse on behalf and in the name of the Assignor all checks from tenants in payment of Rents that are made payable to the Assignor. 25. Assignee Not a Mortgagee in Possession. Nothing herein contained and no actions taken pursuant to this Assignment shall be construed as constituting the Assignee a mortgagee in possession. 26. Specific Assignment of Leases. The Assignor will transfer and assign to the Assignee, upon written notice by Assignee, any and all specific Leases that the Assignee requests. Such transfer or assignment by the Assignor shall be upon the same or substantially the same terms and conditions as are herein contained, and the Assignor will properly file or record such assignments, at the Assignor’s expense, if requested by the Assignee. 27. Unenforceable Provisions Severable. All rights, powers and remedies provided herein may be exercised only to the extent that the exercise thereof does not violate any applicable law, and are intended to be limited to the extent necessary so that they will not render this Assignment invalid, unenforceable or not entitled to be recorded, registered or filed under any applicable law. If any term of this Assignment shall be held to be invalid, illegal or unenforceable, the validity of other terms hereof shall in no way be affected thereby. It is the intention of the parties hereto, however, that this Assignment shall confer upon the Assignee the fullest rights, remedies and benefits available pursuant to the laws of Montana. 28. Successors and Assigns. The covenants and agreements herein contained shall bind, and the rights hereunder shall inure to the respective successors and assigns of the Assignor and the Assignee, including any purchaser at a foreclosure sale. 29. Captions; Amendments; Notices. The captions and headings of the Sections of this Assignment are for convenience only and shall not be used to interpret or define the -10- 235 provisions of this Assignment. This Assignment may be amended only in a writing signed by the Assignor and the Assignee. Any notice from the Assignee to the Assignor under this Assignment shall be deemed to have been given when given by the Assignee in accordance with the requirements for notice by the Mortgagee hereunder. 30. Counterparts. This instrument may be executed in any number of counterparts, each of which shall be an original but all of which shall constitute one instrument. 31. Environmental Indemnification. Mortgagor covenants, represents and warrants to Mortgagee, its successors and assigns, that, to the best of its knowledge, but without having conducted any investigation as to acts, circumstances or conditions occurring or existing before Mortgagee acquired its ownership interest in the Mortgaged Property, the Mortgaged Property and its existing and prior uses comply and have at all times complied with, and Mortgagor is not in violation of, has not violated and will not violate, in connection with the ownership, use, maintenance or operation of the Mortgaged Property, and the conduct of the business related thereto, any applicable federal, state, county or local statutes, laws, regulations, rules, ordinances, codes, standards, orders, licenses and permits of any governmental authorities relating to environmental matters (being hereinafter collectively referred to as the Environmental Laws), including by way of illustration and not by way of limitation (a) the Clean Air Act, the Federal Water Pollution Control Act of 1972, the Resource Conservation and Recovery Act of 1976, the Comprehensive Environmental Response, Compensation and Liability Act of 1980, and the Toxic Substances Control Act (including any amendments or extensions thereof and any rules, regulations, standards or guidelines issued pursuant to any of said Environmental Laws), and (b) all other applicable environmental standards or requirements. Without limiting the generality of the foregoing: (i) Mortgagor, its agents, employees and independent contractors, has and will operate the Mortgaged Property and has and at all times will receive, handle, use, store, treat, transport and dispose of all petroleum products and all other toxic dangerous or hazardous chemicals, materials, substances, pollutants and wastes, and any chemical, material or substance exposure to which is prohibited, limited or regulated by any federal, state, county, regional or local authority or which even if not so prohibited, limited or regulated, may or could pose a hazard to the health and safety of the occupants of the Mortgaged Property or the occupants and/or owners of property near the Mortgaged Property (all the foregoing being hereinafter collectively referred to as “Hazardous Materials”) in strict compliance with all applicable environmental, health or safety statutes, ordinances, orders, rules, standards, regulations or requirements; (ii) to the best knowledge of the Mortgagor, there are no existing or pending statutes, orders, standards, rules or regulations relating to environmental matters requiring any remedial actions or other work, repairs, construction or capital expenditures with respect to the Mortgaged Property, nor has Mortgagor received any notice of any of the same; (iii) to the best knowledge of the Mortgagor, but without having conducted any investigation as to acts, circumstances or conditions occurring or existing before -11- 236 Mortgagor acquired its interest in the Mortgaged Property, no Hazardous Materials have been or will be released into the environment, or have been or will be deposited, spilled, discharged, placed or disposed of at, on, or near the Premises, nor has or will the Mortgaged Property be used at any time by any person as landfill or a disposal site for Hazardous Materials or for garbage, waste or refuse of any kind; (iv) to the best knowledge of the Mortgagor, there are no electrical transformers or other equipment containing dielectric fluid containing polychlorinated biphenyls located in, on or under the Mortgaged Property, nor is there any friable asbestos contained in, on or under the Mortgaged Property, nor will Mortgagor permit the installation of same; (v) to the best knowledge of the Mortgagor, there are no locations off the Mortgaged Property, where Hazardous Materials generated by or on the Mortgaged Property have been treated, stored, deposited or disposed of; (vi) to the best knowledge of the Mortgagor, there is no fact pertaining to the physical condition of either the Mortgaged Property or the area surrounding the Mortgaged Property (a) which Mortgagor has not disclosed to Mortgagee in writing prior to the date of this Mortgage, and (b) which materially adversely affects or will materially adversely affect the Mortgaged Property or the use or enjoyment or the value thereof, or Mortgagor’s ability to perform the transactions contemplated by this Mortgage; (vii) to the best knowledge of the Mortgagor, the mortgaging of the Mortgaged Property by Mortgagor to Mortgagee does not require notice to or the prior approval, consent or permission of any federal, state or local governmental agency, body, board or official; (viii) to the best knowledge of the Mortgagor, no notices of any violation of any of the matters referred to in the foregoing sections relating to the Mortgaged Property or its use have been received by Mortgagor and there are no writs, injunctions, decrees, orders or judgments outstanding, no lawsuits, claims, proceedings or investigations pending or threatened, relating to the ownership, use, maintenance or operation of the Mortgaged Property, nor is there any basis for any such lawsuit, claim, proceeding or investigation being instituted or filed; and (ix) to the best knowledge of the Mortgagor, the Mortgaged Property is not listed in the United States Environmental Protection Agency’s National Priorities List of Hazardous Waste Sites nor any other log, list, schedule, inventory or record of Hazardous Materials or Hazardous Waste sites whether maintained by the United States, any state or local governmental unit. The Mortgagor agrees to indemnify and reimburse the Mortgagee, its successors and assigns, for any breach of these representations and warranties and from any loss, damage, expense or cost arising out of or incurred by Mortgagee which is the result of a breach of the above covenants, representations and warranties, or for any loss, damage, expense or cost sustained as a result of there being located on the Mortgaged Property any Hazardous Materials -12- 237 or dangerous, toxic or hazardous pollutants, chemicals, wastes or substances, together with all attorneys’ fees incurred in connection with the defense of any action against the Mortgagee arising out of the above. These covenants, representations, warranties and indemnities shall be deemed to be for the benefit of the Mortgagee, and any successors and assigns of the Mortgagee, including any purchaser at a mortgage foreclosure sale, any transferee of the title of the Mortgagee or any subsequent purchaser at a foreclosure sale. The amount of all such indemnified loss, damage, expense or cost, shall bear interest thereon at the rate of interest in effect on the Note and shall become so much additional indebtedness secured hereby and shall become immediately due and payable in full on demand of the Mortgagee, its successors and assigns. [The balance of this page is intentionally left blank.] -13- 238 IN WITNESS WHEREOF, the Mortgagor has caused this Mortgage to be duly executed as of the day and year first above written. LEARNING CIRCLE MONTESSORI ELEMENTARY SCHOOL, INC. By Its Chair STATE OF MONTANA ) ) ss. COUNTY OF GALLATIN ) The foregoing instrument was acknowledged before me this ______ day of June, 2007 by __________________________, to me personally known, being the Chair of Learning Circle Montessori Elementary School, Inc., a Montana nonprofit corporation, on behalf of said limited corporation. Notary Public This instrument was drafted by: Dorsey & Whitney LLP Suite 1500 50 South Sixth Street Minneapolis, Minnesota 55402-1498 -14- 239 EXHIBIT A to Combination Mortgage, Security Agreement and Fixture Financing Statement and Assignment of Leases and Rents LEGAL DESCRIPTION Those tracts or parcels situated in the County of Gallatin and State of Montana described as follows: Lot 3 in Block 1 of North Meadows Subdivision – Phase II, located in the NW ¼ of Section 11, Township 2 South, Range 5 East, P.M.M., Gallatin County, Montana, according to the official plat thereof on file and of record in the office of the County Clerk and Recorder of Gallatin County, Montana. [Plat J-244] A-1 240 EXHIBIT B to Combination Mortgage, Security Agreement and Fixture Financing Statement and Assignment of Leases and Rents (Additional Permitted Encumbrances) Those encumbrances set forth on the Commitment for Title Insurance No. 1-85980 dated _____________, 2007, issued by Chicago Title Insurance Company. B-1 4841-0483-5841\1 241