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ReNU Mechanical, Engineers & Contractors

Proposal to Provide
Mechanical and Plumbing Services for the

Construction of the
UC Davis Segundo Student Services
Center

Submitted by: Northeastern University Student Chapter 334 Snell Engineering Center 360 Huntington Ave.

Boston, MA 02115 P: 617.373.2740 F: 617.373.2921


12-15-2014

ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

2014-2015 MCAA Student Chapter Competition


Submitted by: Northeastern University
UC Davis Segundo Student Services Center
Davis, CA
Abdulrahman Albusairi Mechanical Engineering, 2015
Albusairi.a@husky.neu.edu
20 Watertown St Watertown, MA 02472
(617) 949 9697

Jeffrey Evans-Mongeon Mechanical Engineering, 2016


Evans-mongeon.j@husky.neu.edu
8 Eldora St Boston, MA 02120
(802) 505 5253

Andrea Hoang Mechanical Engineering, 2016


Hoang.and@husky.neu.edu
183 Hillside St Boston, MA 02120
(617) 717 4781

Samuel Levine Mechanical Engineering, 2017


Levine.samu@husky.neu.edu
29 Pinewood Rd Needham, MA 02492
(617) 448 2650

Joseph Muir Mechanical Engineering, 2017


Muir.j@husky.neu.edu
24 Lawn St Boston, MA 02120
(802) 999 1061

James Oliver Civil Engineering, 2016


Oliver.j@husky.neu.edu
39 Calumet St Boston, MA 02120
(207) 319 2990

Connor Shumate Mechanical Engineering, 2017


Shumate.co@husky.neu.edu
64 Hillside St Boston, MA 02120
(401) 808 0695

Nathan Zane Mechanical Engineering, 2015


Zane.n@husky.neu.edu
263 Chestnut Avenue Jamaica Plain, MA 02130
(978) 360 1946

Faculty Advisors:
Karen Kelley, k.kelly@neu.edu
Northeastern University
334 Snell Engineering Center
360 Huntington Avenue
Boston, MA 02115
(617) 373-3430

Alison Nogueira, a.nogueira@neu.edu


Northeastern University
334 Snell Engineering Center
360 Huntington Avenue
Boston, MA 02115
(617) 373-3835

ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Table of Contents

Executive Summary

Decision Making and Approval Authority

Organizational Chart

Project Team Resumes

Past Projects

Firm Philosophy

Safety Narrative

Bid Summary

10

Scope of Work

10

Labor Rates

13

Construction Plan

14

LEED

17

Value Engineering

18

Service Proposal

19

General Conditions

23

Company Financials

24

LEED Scorecard

Appendix A

Project Schedule

Appendix B

Insurance Documentation

Appendix C

Balance Sheet

Appendix D

ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Executive Summary
The UC Davis Segundo Student Services Center project in Davis, California poses a logistical and
coordinating challenge to allow for continued service to student housing while improving the
universitys infrastructure within a bustling campus environment. Provided for the 34,424 square foot
Services Building were schematic designs and the goals of LEED Gold and an overall fourteen month
design and construction schedule. ReNU Mechanicals past work experience with projects of similar
size, scope and building goals demonstrates that ReNU Mechanical is a superiorly well qualified
candidate for this project.
ReNU Mechanical was founded in 1970 in Boston as a mechanical construction company, installing
HVAC, plumbing, and fire protection systems. In 1994, ReNU added an engineering department and
grew into a full-fledged design-build mechanical construction firm. Our Sacramento, CA branch
opened in 1996 and has specialized in pre-construction coordination, prefabrication, and timely
completion of energy efficient mechanical designs and systems in and around the Sacramento area.
ReNU proudly develops and cultivates relationships with customers, vendors, general contractors, and
subcontractors in order to be prepared to deliver the highest quality product available. This is best
demonstrated through our history of repeat work. In addition to the present contract, ReNU has
developed Value Engineering solutions that will be detailed in the proposal.
Previous experience with projects of this kind show that pre-construction coordination is of the utmost
importance to implement a system in a safe, timely, and cost-effective way. ReNU Mechanical will
provide a detailed design and construction schedule as well as keep all project stakeholders informed
of progress and changes using cutting edge technology such as on site tablets and coordination
software. Our engineers and LEED professionals are well versed in what it takes to create a sustainable
mechanical design and reap all the benefits that LEED certification can produce. ReNU also
understands the project doesnt end at the ribbon cutting ceremony, and is fully committed to service
and maintaining a good relationship with our clients after occupancy. We have outlined a service
proposal for the first year after construction as well as optional extended service options.
ReNU Mechanical is well suited financially and legally to take on a project of this scope, having the
insurance capabilities to manage the implementation of a brand new mechanical and plumbing system
for the UC Davis Segundo Student Services Center.
Our team looks forward to working with you and thanks you for your consideration and the
opportunity presented to us.

Sincerely,

Jeffrey Evans-Mongeon
President ReNU Mechanical Engineers and Contractors

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ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Decision Making and Approval Authority


President Jeffrey Evans-Mongeon
Final say in all company decisions on projects and personnel.
Project Executive Nate Zane
Decision and approval authority over any and all aspects relating to the construction of the Segundo Student
Services Center.
Service Manager Connor Shumate
Accountable for final decisions and full authority on any service contract issues. Works with client to provide the
best service contract for the owners needs.
Safety Director Joseph Muir
Full authority on decisions and approvals regarding company safety issues and interim life safety measures. Sole
responsibility is to ensure the safety of company personnel and other employees on and off the job site through
safety programs and education.
Project Manager James Oliver
Maintains all decision and approval authority for the project on a daytoday basis. Works in conjunction with the
Safety Manager, LEED Director and Project Engineer and has authority over all jobsite personnel. Also has
authority over any mechanical related subcontractors. Refers all major decisions to Project Executive.
Project Superintendent Abdulrahman Albusairi
Complete authority and decision making over quality control issues and works with the Safety Director to ensure
a safe working environment. The HVAC and Plumbing Superintendents report the Project Superintendent, who
then reports back the Project Manager.
Project Engineer Richard Somers
Works with the Project Manager and directs all decisions and approvals to the Project Executive. Authority over
system design decisions and relays decisions to Project Executive.
LEED Director Andrea Hoang
Full authority over all LEED and value engineering aspects of the project. Reports design ideas to Project
Engineer.
Senior Estimator Sam Levine
Responsible for estimating decisions and issues with authority over project financials.
Commissioning Agent
Independent thirdparty commissioning agent who works in conjunction with Project Manager, but reports to the
Owner.
Project Subcontractors
All mechanical subcontractors related to the project will report to Project Manager. Mechanical subcontractors
include but are not limited to rigging, testing and balancing, and insulation.

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ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Organizational Chart

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ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Project Team Resumes


Jeffrey Evans-Mongeon - President
Education: University of California Berkeley BS Industrial Engineering (1979)
Boston University BS Business Administration (1993)
Professional Experience:
Jeffrey began his career in HVAC Contracting as a union pipefitter in Boston, Massachusetts. After finishing
school in Berkeley he joined ReNU Mechanical to become a Project Manager for 10 years and a Project
Executive for 7 years at our Boston office before coming to California to serve as President. He has taken many
business management and project management courses from institutes such as the Advanced Leadership
Institute and his alma mater Boston University. He is a proponent of workplace safety and was on the
forefront of green construction.

Nate Zane Project Executive


Education: University of Houston BS Construction Management (1987)
Professional Experience:
Nate is a proven leader with 27 years of industry experience. He began as a safety manager and then a Project
Manager with a large contractor out of Dallas. He came to ReNU Mechanical in 1998 and quickly rose from
Project Manager to Project Executive. Nate served in the U.S. Army stationed in Saudi Arabia during
Operation Desert Shield.

Recent Projects:
Kaiser Permanente Central Utilities Plant
Tahoe Center for Environmental Sciences

Andrea Hoang LEED Director


Education: Northeastern University BS Mechanical Engineering (2002)
Professional Experience:
Andrea has been dedicated to environmental concerns since her beginnings at ReNU Mechanical. She drafted
green construction practice documents to guide our project managers over the past 11 years. Andrea is a
LEED accredited AP and has extensive knowledge of geothermal, chilled-beam, and radiant technology
systems.

Recent Projects:
Winn Center for Architecture and Construction
LEED Platinum
Tahoe Center for Environmental Sciences
LEED Platinum

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ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Richard Somers Project Engineer


Education: University of California Davis BS Mechanical Engineering (1995)
Professional Experience:
Richard has impressed clients and general contractors alike with excellence in design and coordination over
his 19 years of experience in HVAC. Richard is a licensed PE in California and works closely with ReNUs
LEED engineers to make sure all designs are as environmentally friendly as possible while still fulfilling the
clients needs.

Recent Projects:
Winn Center for Architecture and Construction

Connor Shumate Service Manager


Education: Sacramento State University BS Construction Management (2009)
Professional Experience:
Connor is the face of our service department and stresses the importance of maintaining a quality relationship
with our clients from installation onward. He worked as a service technician for ReNU during summer
internships while he pursued a degree at Sacramento State University. Since graduation he has quickly
climbed the ranks of the service department due to his dedication to the customer.

Recent Projects:
Tahoe Center for Environmental Sciences
Monitored building management system to ensure optimal energy and water utilization

James Oliver Project Manager


Education: Massachusetts Maritime Academy BS Facilities Engineering (1987)
Professional Experience:
An expert in coordination, James brings years of AutoCAD and Revit experience as well as excellent
communication skills. James began in our Boston office on their AutoCAD desk after graduation. He led the
adoption of Revit in the department before filling a recent opening as our newest Project Manager in
Sacramento.

Recent Projects:
Kaiser Permanente Central Utilities Plant
Led 3-D coordination team
Joukowsky Institute
Coordinated with all trades from demolition to finish
Finished HVAC install ahead of schedule

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ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Past Projects
Winn Center for Architecture and Construction
Consumnes River College
Address: 8401 Center Pkwy
Sacramento, CA 95823
Owner: Consumnes River College
Contract: $4.725 Million
Completed: June 2013
Completed in June of 2013, the Winn
Center at Consumnes River College in Sacramento spans 41,500 square feet and houses many of the
Colleges department programs as well as classrooms, design studios, and laboratories. The designbuild project allowed some creativity on the part of ReNUs engineers who implemented a cuttingedge system utilizing chilled beam and radiant floor heating and cooling technologies. The project
is one of a kind in that the building was not just meant to house the educational programs but aide
them as well. The system has been laid out in a way that various equipment, fittings, etc. are visible
to occupants through glass windows or floors so that their use and operation can be observed. This
project achieved LEED Platinum through the use of new technology including passive solar
heating in the main stairwell.

Joukowsky Institute
Rhode Island Hall, Brown University
Address: 60 George St.
Providence, RI 02912
Owner: Brown University
Contract: $2.27 Million
Completed: February 2010
At ReNU Mechanical we understand the
importance of academic institutions and take pride
in our work with numerous colleges and
universities across the nation. The Joukowsky
Institute of Archaeology and the Ancient World
project taken on in the heart of Providence spans 15,000 square feet and is a testament of ReNUs
ability to effectively re-use existing structures and still provide a state-of-the-art mechanical system.
Only the shell of the building was preserved and ReNU had the task of coordinating and installing
new HVAC and plumbing system within the confines of the old faade. The owner had a specific
need for tight relative humidity control in an artifact preservation room, which was successfully
implemented using a control sequence developed by ReNUs team of engineers. This project
achieved LEED Gold Certification.
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ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Central Utility Plant for the Kaiser Permanente Campus


Kaiser Permanente
Address: 4601 Dale Rd
Modesto, CA 95356
Owner: Kaiser Permanente
Contract: $3.08 Million
Completed: September 2006

The 29,000 square foot Central Utilities Plant for


the Modesto, CA Kaiser Permanente Medical
Center is a prime example of ReNU
Mechanicals ability to coordinate using 3-D
modelling software. All distribution run outs
were carefully planned so that piping could be pre-fabricated at ReNUs Sacramento shop and
quickly installed upon delivery to the campus. This effort saved the customer considerable time
and money spent on the completion of this project. ReNU took extreme care to ensure that all
equipment and distribution piping from the utilities plant to the campus were properly sized,
spaced, and accounted for.

Tahoe Center of Environmental Sciences


University of California - Davis
Address: 291 Country Club Dr.
Incline Village, NV 89451
Owner: UC Davis
Contract: $8.4 Million
Completed: August 2006
ReNU Mechanical is proud of the job done on
the Tahoe Center for UC Davis. The 45,000
square foot Tahoe Center consists of research
laboratories, classrooms, and office space for
University personnel. ReNU implemented systems that utilize chilled beam technology and
water saving methods such as low-flow plumbing fixtures. The plumbing system uses 65% less
water than traditional buildings of similar utilization. Emphasized on this project was the
customers desire to be as environmentally responsible as possible. ReNU delivered on this
project as the Tahoe Center became one of five science laboratories in the world that achieved
LEED Platinum Certification.

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ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Firm Philosophy
Since 1970, ReNU Mechanical has been a leading contractor in the design and installation of mechanical
systems that fulfill the project needs of our clients efficiently and sustainably. Our firm was founded in
1970 in Boston as a mechanical construction company, installing HVAC, plumbing, and fire protection
systems. We have since added an engineering department and have grown into a full service DesignBuild Mechanical Construction firm. Our California location in Sacramento opened in 1996,
specializing in pre-construction coordination, prefabrication as well as the implementation of energy
efficient mechanical systems. As shown through our extensive history of repeat work, ReNU
Mechanical has proudly developed a reputation with owners and general contractors for innovative
solutions and quality workmanship.
To ensure that ReNU delivers the project that our customer is expecting we make sure to coordinate
with all concerned parties. This includes RFIs, updating design drawings, using a secure network
allowing for all parties to review, and having at least one representative at all design and coordination
meetings throughout the scope of the project. We strive to facilitate an open relationship with our
customers and make sure that everyone stays informed of our activity and progress throughout the
project. Customers can be assured that the subcontractors we work with are handpicked, trusted names
in the industry, and we hold them to the same standards as any employee at ReNU Mechanical.
We pride ourselves on our design departments ability to achieve levels of sustainability without
exacerbating costs. Our experienced coordination department uses the latest technologies available,
including building modelling and 3-D coordination along with secure networks and mobile technology
in the hands of our foremen and superintendents. Safety is one of the main focuses of our entire team,
from pipefitters to our executives in order to make sure all employees go home safe at the end of the
day. Our commitment to the project doesnt stop after completion. ReNU has an experienced service
department dedicated to both the continuing operation of mechanical systems and an ongoing positive
relationship with the client. Our multiple service options allow our clients to choose the plan that best
suits their needs. ReNU Mechanical continues to be a proven industry leader for design, coordination,
and installation for mechanical projects of any scope.

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ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Safety Narrative
ReNU takes safety and health to be of top priority in all projects and work environments. All our
employees undergo annual safety training to make sure they are aware of industry best practices and
safety information. We believe that these factors are integral not only to the strength of our company
but also to the value it ensures for the lives of our employees so that they go home safe to their families
at the end of each day. To achieve this, we at ReNU have implemented the following programs:

A Target Zero safety plan where employees earn credits toward the amount of safe hours
worked which can be redeemed towards Safety Incentive Rewards. This plan also includes an
injury and illness prevention program in accordance with California OSHA law

A mandatory hard hat / safety glasses / gloves PPE policy for all employees while on site

A project-specific and location specific training program involving: heat illness prevention, head
protection, eye protection, fall hazards, exposed accident reporting and emergency response
training. Along with these programs, all of our employees are required to attend weekly toolbox talks, which provide the latest safety information and serve as a constant reminder of our
commitment to a safe work environment. ReNU Mechanical was recently awarded with the
2012 OSHA Award for Excellence in Safety and the 2013 MCAA/CNA Safety Excellence Award

OSHA recordable injury rate


(per 200,000 hours worked)
OSHA lost-time injury rate
(per 200,000 hours worked)
Frequency Rate
Severity Rate

National Average

ReNU Mechanical

3.8

3.2

2.4

1.5

10
3.0

7
2.1

ReNU has also been verified under the OSHA VPP Star program which recognizes and affirms
excellence in health and safety for work sites. VPP Star approved workplaces have implemented
comprehensive and successful health and safety management systems and are of the top caliber
recognized by OSHA.
A critical aspect of safety plan for this project is the inclusion of a hazardous materials abatement plan
during the demolition phase. This plan provides for the safe and proper daily removal of hazardous
materials such as asbestos or lead paint, in accordance with California law. The hazardous material
abatement subcontractors responsibilities will also include final removal of all hazardous materials
and any necessary testing or material analysis to be carried out by a California DPH-accredited lab. The
hazardous materials abatement subcontractor will adhere to the same level of high safety standards as
ReNU.

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ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Bid Summary
Total Proposed Cost

$ 2,820,215.65

Item
Design Engineering
HVAC Ductwork
HVAC Piping
Controls
Service Proposal
Miscellaneous
Total Cost of Self-Performed Work

$ 131,533.62
$ 423,930.24
$ 948,296.71
$ 229,000.00
$
20,542.88
$
26,394.39
$ 1,779,697.84

Item
Plumbing
Insulation
Testing and Balancing
Hazardous Materials Abatement
Rigging
Total Cost of Subcontracts

$
$
$
$
$
$

245,887.44
195,282.00
22,062.90
6,028.59
9,875.00
479,135.93

Item
Project Management, Permits & General Conditions
Allocation
Total Miscellaneous

$
$
$

367,735.20
193,646.68
561,381.88

*All prices include 10% markup

Mechanical Scope of Work


All of the self-performed and subcontracted work will be carried out in accordance with the plans and
specifications.
Self-Performed Work:
Recapture of refrigerants and oils from existing air conditioning units
Provide and install a 100% outside AHU with supply and exhaust fans
Provide and install all necessary piping with connections to existing systems including:
o Chilled water
o High pressure and condensate return

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ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

o Heating hot water supply and return


o Domestic hot water supply and return
o Compressed air for the maintenance shop
Provide and install all necessary pumps, including:
o (2) Chilled water pumps
o (2) Heating hot water pumps
o (2) Chilled beam pumps
o (1) Pressure powered condensate pump package
o (1) Sewage ejection pump package
Provide and install heat exchangers for steam to hot water and chilled beams
Provide and install 5HP simplex compressor for the maintenance shop
Provide and install all chilled beams and necessary appurtenances
Provide and install all VAV/Reheat boxes, including those for the chilled beams and for the 24
zones not under chilled beam control
Provide and install all necessary ductwork
Provide and install all necessary vents, dampers, fans, and fan coil units
Provide and install all required water heaters, including the steam-fired, semi-instantaneous,
heaters for the dorm buildings, Segundo Service Center, and the C store
Integrate all applicable equipment controls into a Building Energy Management System to be
provided
Coordinate and provide all necessary high efficiency motors (with variable frequency drives) to
support and augment other system components; include all motor starters and device interface
relays
Provide and install all required supports and appurtenances to the HVAC system, including but
not limited to: hangers, angles, and metal supports
Housekeeping pads for all HVAC and plumbing equipment will be provided as necessary
Backfill to be provided as outlined in the scope of work
Caulking, coring and saw cutting work as necessary
Participate in all necessary design and coordination meetings as set by the General Contractor
Provide all documentation needed by the General Contractor for revisions to mechanical/plumbing
design
Provide all as-built drawings and all necessary close-out documentation at the completion of
construction

Work to be subcontracted:
Provide all temporary equipment for testing, flushing, cleaning, and chemical treatment including
temporary piping test and cover plugs. This includes water treatment necessary for chilled water
and heating hot water systems
Provide and install all piping, equipment, fittings and other appurtenances for the plumbing
system, including but not limited to: ultra-low flow plumbing fixtures, hangers, supports, etc.
Provide hoisting and rigging for all mechanical and plumbing materials and equipment

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UC Davis Segundo Student Services Center

Provide and install the necessary temporary construction filters/media for all air handling
equipment during construction, testing, and balancing
Provide all required insulation for piping and ductwork
Hazardous material abatement

Controls Scope of Work


ReNU Mechanical will provide the following HVAC control system to service the Segundo Services
Center.
This scope of work is based on the Mechanical Drawings, the DDC-EMS General Requirements and the
Sequences of Operation:

Central controller providing monitoring, scheduling, alarming and web-connectivity


Provide software programming, graphical software interface
Operators workstation
Control panels, including all control units and devices, to control and monitor the following:
o Air Handling Unit (AHU-1)
o Chilled Water System (CHWP-1,2)
o Chilled Beam Chilled Water System (CBP-1,2)
o Hot Water System (HHWP-1,2)
Control units, valves, dampers, and devices required for control of the following equipment:
o Sixty (60) Chilled Beam Boxes
o Twenty Three (23) Variable Volume Boxes
o Seven (7) Fan Coil Units
o One (1) Air Handling Unit (AHU-2)
o Five (5) Exhaust Fans
o One (1) Outside Air Makeup Damper Assembly
Provide all wiring, labor and materials to install the field components listed above. Low voltage
control wiring shall be installed in EMT in mechanical spaces and on vertical installations
elsewhere
Control air supply to operate pneumatic control devices
Develop control drawings as specified. Provide equipment specifications and O&M manuals for all
systems installed and equipment provided
Provide customer training on control system operation
Start-up, test, calibrate, and produce final test report prior to commissioning
One year warranty on all equipment and labor after commissioning

All applicable devices will have BACNET-based communication via the central controller linked to the
buildings LAN.
ReNU Mechanical proposes the above for the sum of $229,000.

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ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Labor Rates
For any self-performed work, the following labor rates apply. Rates for the plumbing and sheet metal
workers were compiled from local union wages, additional costs, and benefits. Rates for the engineers
were compiled from local wage data, additional costs, and benefits. It should be noted that all wage
rates are subject to change based on increases by the local jurisdiction. The projected rates for July 2014
to June 2016 for the plumbing and sheet metal workers are presented below along with wage
projections for engineers as well. Any work performed over eight hours in a day or on Saturdays will
be paid time and a half. Any work performed over ten hours, on Sundays, or on holidays, will be paid
double time.

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Engineers & Contractors

UC Davis Segundo Student Services Center

Construction Plan
Schedule Analysis
The proposed schedule is presented in Appendix B.
ReNU Mechanical recognizes the importance of detail-oriented scheduling as a crucial aspect for
successful project management. We address and take into account every phase of the project, from day
one to occupancy. This allows us to provide our clients with both a reasonable and efficient time frame
for the deliverability of each individual aspect, as well as the project as a whole. We are fully
committed to strict adherence to all scheduling regulations, and have the resources necessary to meet
critical deadlines on time or ahead of schedule.
As this is a design build project, the initial two months will focus on engineering to complete the final
design of the project. Our team will work with the owner to ensure that the project meets all of the
needs as outlined in the Owners Project Requirements (OPR). This phase will include a review of value
engineering proposals, structural design analysis, and completion of all mechanical and plumbing
designs (pipe sizing, duct takeoffs, etc.).
Although it is not required for this project, we will provide 3-D coordination for all HVAC and
plumbing systems. We have adopted this policy for all projects, as it provides critical information for
both our prefabrication and installation crews. Our experienced coordination team will work diligently
with other trades in order to insure feasible and timely coordination for installation of all mechanical
and plumbing systems.
In conjunction with the engineering and coordination phases, we will begin the submittal process. We
have allotted a sufficient amount of time during the preconstruction phase such that all submittals can
be reviewed and approved in a realistic time frame. This will ensure on time delivery of longer lead
time items, particularly the large air handling unit in the basement mechanical space (AHU-1).

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UC Davis Segundo Student Services Center

For this project, we have proposed a construction sequence that is most conducive to the installation of
all plumbing and mechanical systems, as well as the overall construction as a whole. Demolition of the
existing structures and equipment scheduled will take place in June of 2015. This will include safe offs
of existing piping connections to the four residential towers.
Due to the low student occupancy following the completion of the spring semester on May 15th, we
have elected to front load the project in order to complete all underground piping before the fall
semester. This will also ensure that permanent heat is provided to all four towers by September 1 st.
Upon completion of the underground piping, the rough in phase will commence. This is anticipated to
run from September 2015 to January 2016. Finish plumbing work will begin in March. Final HVAC
connections will be completed by the end of April, allowing for all final inspections to take place in the
beginning of May.
We are fully committed to the commissioning (CX) process and will work with the CX agent
throughout the entire project. This will include pre-functional and functional testing of all major
equipment.
May of 2016 will see the startup of the systems and training of facilities personnel. O&M Manuals will
be presented at this point, which will constitute substantial completion of the project.
Manpower Analysis
As the contractor on this job, ReNU Mechanical will strive to utilize manpower efficiently and steadily
throughout the job. In our experience, this entails maintaining a crew onsite at nearly all times to
ensure familiarity with the project and continuity.
As discussed in the Schedule Analysis, the bulk of work and manpower will be front-loaded due to the
underground piping required for this project as well as the delivery and installation of major
equipment including AHU-1, pumps and heat exchangers. As this phase concludes, the crew size will
drop and then increase again for the rough in and installation phase of the project. A detailed chart
showing labor force sizes (all trades) for the duration of the project can be found on the following page.

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UC Davis Segundo Student Services Center

Pick Plan
Major HVAC equipment (air handling unit, pumps and heat exchangers) will require a crane to lift
them to their locations in the basement. We propose that this pick will occur on or about 7/6/15, during
a period of anticipated low student occupancy. The crane will be stationed on the projects south side of
the building. The General Contractor shall be informed and coordinated with during this process to
ensure safety and minimal disruption of campus activities. The crane is intended for the rigging and
placement of mechanical equipment only. Additional picks for other trades will not be included in the
rigging price.

Space Utilization Plan


As part of this project, it is necessary to obtain space for storage of equipment before installation. As
soon as the notice of award is received, coordination with the General Contractor will take place to
establish logistical plans for space and delivery times. This process will continue throughout the project.
We estimate that we will need approximately one third of the space in the basement for storage of our
major equipment. This delivery will be phased to optimize the amount of space required for each piece
of equipment. Upon delivery, we will provide sufficient and adequate protection for all major
mechanical equipment.

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UC Davis Segundo Student Services Center

LEED
ReNU Mechanical is comprised of a team of professionals that are well qualified and experienced with
the process and requirements of green building, LEED construction and the necessity to minimize both
economic and environmental impacts. We understand the effects that a new construction project can
have on the environment, local economy, and wellbeing of the community. We are dedicated to
meeting LEED v4 requirements and pursuing Cradle to Cradle solutions. Our project team has
extensive experience working with designs incorporating LEED specifications, as illustrated by past
LEED certified projects. We are committed to ensuring that we achieve as many credits as possible and
have the capability to execute the project to the fullest of its LEED design capacity. Through our past
experience with projects of similar LEED achievements, we have developed a plan to achieve LEED
Gold Certification. Concurrent with the plan for a 34,424 square foot, three story design, we have
looked to achieve all credits possible in terms of the mechanical and plumbing systems we intend to
implement for this project. As mechanical contractors, our involvement in LEED is limited, but we take
our role seriously and strive to complete as many credits as we possible. The following highlights the
main parts of our plan for LEED accreditation.

Indoor air quality management plan including protection and cleaning of all ductwork, temporary
construction filters, and air testing pre and post occupancy
Enhanced ventilation and CO2 monitoring
Utilize ultra-low flow plumbing fixtures to reduce domestic water use
Waste management that focuses heavily on the recycling of construction debris
Provide the base-line energy model as compliant with Appendix G of ASHRAE 90.1, and the
proposed building energy model for energy performance analysis
Support enhanced commissioning, including pre functional and functional testing

In addition to the proposed measures above, our team has provided suggestions for possible LEED
credits that could be obtained and implemented for additional LEED scoring. We understand the desire
to integrate a design that utilizes energy as efficiently as possible, and have suggested the installation
of rooftop solar panels (EA: Renewable Energy) to mitigate greenhouse gas emissions (EA: Green
Power and Carbon Offsets). We also suggest development of a demand response program (EA:
Demand Response) in order to increase the efficiency of energy generation and distribution systems,
and reduce greenhouse gas emissions. Also, providing high quality lighting and adjustable control (EQ:
Interior Lighting) and automated window blinds for optimum daylight (EQ: Daylight). Refer to the
LEED v4 checklist (Appendix A) for more details on how these suggestions fit into our LEED Gold
Certification plan.

17 | P a g e

ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Value Engineering
Our engineering team has developed two value engineering solutions for the Segundo Student Center.
These solutions include a solar panel installation on the roof, as well as an energy recovery ventilation
(ERV) system to be installed in the restrooms on the second and third floors.
ReNU Mechanical proposes that a photovoltaic solar system array be installed on the roof of the
Segundo Student Services Center. This will provide on-site energy generation, as well as removing
cooling load from the HVAC system. The student center has ~7,300 square feet of free roof space on
which to install solar panels. However, to leave space for other rooftop accessories and any
maintenance that may need to occur, the solar panel system is designed for a total area coverage of
6,000 square feet. The total system will be provided by SunPower Commercial Solar Solutions. This
system will provide 48 kW of energy at a cost a total of $315,000 fully installed. According to National
Renewable Energy Laboratory (NREL) estimates, solar panels in Davis, CA can expect to generate an
average of 0.46 kWh/square foot per day of operation. At an average California energy prices of $0.11
per kWh, these solar panels will generate cost savings of ~$110,000 per year. This solution will have a
payback of 2.9 years, and also help the student center achieve 3 LEED points for Renewable Energy
Production.
We also propose that ERVs be installed in the restrooms on the second and third floors of the student
center. The ERVs will replace the current system of providing supply air from the AHU, and
exhausting air through the building ductwork. The new ERV system will provide 700 CFM of exhaust
(for mens and womens combined) to adhere to building codes. However, supply air will be reduced
from 700 CFM to 350 CFM to follow ASHRAE standard practices of negative pressure in sensitive
rooms such as restrooms. For the purposes of analysis, a HE1XINV ERV from RenewAire was chosen
to analyze performance. This ERV will reduce the cooling load of the AHU by an average of 0.5 tons of
refrigeration during the operational hours of the student center. Assuming an AHU efficiency of 80%,
4200 operational hours per year, and $0.11 per kWh; each ERV will save ~$970 per year. At a price of
$1,750.00 each, the payback of this solution will be 1.8 years.

18 | P a g e

ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Service Proposal
ReNU offers the following services to ensure that the
Segundo Student Services Center continues to function in
a high efficient way following occupancy. The following
service contract has been created specifically to ensure
that all designs, services, and maintenance are carefully
carried out according to Californias building codes and
regulations. ReNUs maintenance personnel are highly trained professionals. Over 35% of the
personnel allotted to work on the Segundo Student Services Center project are UA Star and Green Star
Certified individuals who have extensive experience in the field. This service contract is further
designed to ensure that all of the implemented systems run as smoothly and efficiently as possible. This
ultimate goal aims to save time and money by maximizing the lifespan of the equipment and reducing
the need for excessive long-term and short-term maintenance costs.
1 Year Preventative Maintenance
ReNU will provide all necessary services designed specifically to Segundo Services Centers
mechanical system which includes:
Labor and travel for scheduled maintenance site visits necessary to prolong the life of the
mechanical equipment
Quarterly site visits during regular business hours will be scheduled upon initial start-up. Any
additional site visits will also be scheduled as needed for the successful functioning of the
equipment
Equipment will be serviced according to the manufacturers recommendations. Exceptions will
only be implemented on a collaborative based decision by ReNUs qualified maintenance personnel
Equipment

Visits
Per Year

Air Handling Unit

Exhaust Fans

Pumps (CHWP,
HHWP, CBP, SEP)

Maintenance Task

Check noise and vibrations


Replace filters
Lubricate motor and bearings
Check pulley operation and belt tension
Ensure proper operation
Check noise and vibrations
Clean fan blades and filters
Check belt tension
Clean corroded surfaces
Ensure proper operation
Check oil and hydraulic fluid levels,
refill to manufacturers recommendation
Inspect filters and replace as needed
Check noise and vibration
Check for correct alignment

Hours/
Visit

Total
Units

Total
Hours/
Year

16

19 | P a g e

ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Heat Exchangers

VAV Boxes

2
-

Fan Coils

Chilled Beams

Air Compressor

Dust Collector

Inspect for leaks


Check belts and clutch for proper
tension
Ensure proper operation
Check connections and pressures
Inspect and clean all tubes
Ensure proper operation
Visually inspect for any issues with
airflow and pressure, and fix as needed
Ensure proper operation
Inspect fan coils are functioning
properly
Check all connections
Ensure proper operation
Visually inspect for any issues and fix as
needed
Check oil level, adjust per
manufacturers recommendations
Replace filters
Ensure proper operation
Check and clean valves, fan blades,
intake and collection bins
Inspect shaker action
Change filters
Check fan and motor noise and vibration
Check belt tension
Ensure proper operation

8
32

16

23

16

32

60

32

12

12

Start Up
ReNU will be present at the time of factory start-up to supervise and ensure that all manufacturers
recommendations are properly carried out by certified manufacturers technicians. The equipment
required to be part of the startup design day includes all units listed in the equipment table above. A
total of 80 credit hours have been designated for the expenses of the startup and supervision of all
associated equipment in the scope of this project.

Emergency Service
Preventative maintenance comes with a 24 hour emergency monitoring service. The client can call
ReNU at any time of the day for any emergency related to the equipment that has been installed or any
corresponding system problems included in the scope of work. There is a maximum standard response
time of 2 hours at any time of the day Monday through Saturday. On Sundays and Holidays the
standard response time will be 3.5 hours maximum. There will be an additional 24-7 service manager
on call to take action for any reason that the standard response personnel cannot be reached.

20 | P a g e

ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

The total cost for ReNUs Preventative maintenance equals $20,542.88 which will be paid with
quarterly payments of $5,135.72. This total cost consists of labor at $16,277.80, materials at $3,800, and
travel at $465.08.

2-5 Year Maintenance Option


The full coverage maintenance agreement consists of total coverage of mechanical equipment after the
1-Year contract agreement has passed. This agreement includes parts and labor for all equipment
within the constraints of the given services. Exclusions include certain factors that are uncontrollable
including power outages and any natural disasters.
The pricing for this 2-5 year maintenance agreement totals $184,343.00. This cost will be broken down
into 16 quarterly payments. This price includes labor, travel, materials, etc. A price discount of 5% may
be awarded if each years cost (4 payments) is paid up front at the beginning the year.
Recommended Spare Parts
Spare parts will be purchased by the owner. Repair and replacement of broken parts will be completed
by ReNU with the owner covering the cost of any labor and travel expenses that are necessary to
complete the repair service.
Air Handling Units
- 24 Merv Filters
- 12 Spare Seals
- 12 Spare Valves
- 24 Fan Ball Bearings

Air Compressor
- 4 Air Filters
- 2 Compressor Belt
- 4 Transfer Tubes
- 4 Unloader Tubes
- 8 Spare Valves
Exhaust Fans
- 10 Spare Filter Cartridges
- 5 Belts
- 10 Grease bearings
- 5 Control Boxes
- 5 Pulse Valve Repair Set
- 5 Pilot Boxes
- 5 Dust Containers
- 15 Dust Gaskets

Pumps (CHWP, HHWP, CBWP)


- 48 Wear Rings
- 24 Gaskets
- 12 Spare Impellers
- 12 Spare Seals
- 24 Ball Bearings
- 12 Filters
Heat Exchangers
- 8 Gaskets
- 8 Spare Valves
- 4 Guide bars
Fan Coil Units
- 14 Air Filters
- 14 Spare Valves
- 28 Ball Bearings
Dust Collector
- 2 spare filter cartridges with
insert

21 | P a g e

ReNU Mechanical
Engineers & Contractors

UC Davis Segun

Energy Services Contract (ESC) (Option Years 2-5)


For the sum of $7,180.00 per year ReNU Mechanical will provide an energy services contract including:

An ASHRAE level II energy audit will be performed to identify potential energy efficiency
measures (EEMs) to improve building energy usage. These measures often include, but are not
limited to: lighting upgrades, optimizing existing controls sequences, building envelope
improvements, existing equipment upgrades, best practices for equipment operation specifically
pertaining to manufacturing applications, and implementation of potential renewable energy
sources
Quarterly energy benchmarking to attain Energy Performance Indicators and an Energy Star Rating
based on total building energy usage
Quantifiable savings and payback times will be calculated for all potential EEMs using
benchmarking data and building modeling software
Assist in the creation of an optimization plan for the implementation of owner approved EEMs.
Assist in securing applicable utility incentives for implementation of EEMs. Includes incentive
application assistance, required savings calculations, and verification of energy usage reduction

Also available is an option whereby ReNU Mechanical will provide these services based on an energy
savings offset fee, collecting a service fee equal to a percentage of annual energy savings.

22 | P a g e

ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

General Conditions

Cost associated with the acquisition of LEED accreditation and documentation


ReNU will be responsible for acquiring any necessary permits for our own scope of work
Sanitary or Changing Facilities to be provided by General Contractor
Tags, labels, or other identification means will be provided by ReNU Mechanical for the HVAC and
plumbing systems
Cell phones, tablets, radios, etc. that will be used by workers will be provided by ReNU
ReNU Mechanical is dedicated to the service men and women of our nation and fulfills all
requirements set for the Disabled Veterans Business Enterprise (16% of total bid) by using disabled
veteran owned subcontractors for plumbing and insulation work.
All equipment and materials are in adherence with the Buy American Act
Retention, if any, shall not exceed that withheld from payments made by the Owner on our behalf.
Final payment shall be made promptly after completion and acceptance of our work
This proposal assumes that the General Contractor will provide the following services at no cost to
ReNU Mechanical:
o Drinking water
o Dewatering
o Temporary electrical service and/or power for welders and tools
This proposal is further based upon mutually acceptable terms and conditions

Exclusions

Fire Protection
Schedule delays caused by others or weather conditions
Guardrails, access ladders/stairs, and hole coverings in normal work areas
Temporary heating or cooling. In the case that temporary services become necessary ReNU will
issue a change order defining the terms of its use
Escalation and overtime unless indicated otherwise in this proposal

ReNU Mechanical is pleased to present this proposal for the outlined work at a price of $2,820,215.65.

23 | P a g e

ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Company Financials
Current Backlog:
As of 12/15/14 ReNU Mechanical has a backlog of only $70,890,756. Our low backlog means that we can
provide ample resources to this job to ensure timely completion. At the same time it is a sufficient
backlog to ensure that we will maintain a steady revenue stream to support our business over the
course of this project.
Bid Bond:
ReNU Mechanical will provide a bid bond for the full value of the contract as a guarantee that it will
honor its bid.
Performance and Payment Bond:
ReNU Mechanical will provide a performance and payment bond for an additional $56,404.30. We are
able to offer this surety for such a low price due to our strong credit history. This price will be adjusted
as the job scope and timeline change. The insurance and bond documentation can be found in
Appendix C.
Insurance:
ReNU Mechanical has a general liability insurance policy with Sacramento Insurance Company that
covers up to $1,000,000 per occurrence. In addition, ReNU Mechanical will obtain a builders risk
insurance policy, specific to this job, which will cover up to $ 2,025,585.28 in damages. All of our
subcontractors will be insured as well. Certificates of insurance policies can be found in Appendix C.
Potential Obligations:
ReNU Mechanical has no current, recent, or anticipated litigations, and therefore has no potential
obligations.
Current Income Statement and Balance Sheet:
ReNU Mechanicals financial statements can be found in Appendix D.

24 | P a g e

ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

LEED v4 Checklist
LEED v4 for BD+C: New Construction and Major Renovation
Project Checklist
Y

Credit

11 5

Project Name: UC Davis Segundo Student Service Center


Date: 12/15/2014

Integrative Process

0 Location and Transportation

1
8

LEED for Neighborhood Development Location

16

Credit

Sensitive Land Protection

Credit

High Priority Site

Credit

Surrounding Density and Diverse Uses

Credit

Credit

Access to Quality Transit

Credit

Credit

Bicycle Facilities

Credit

Credit

Reduced Parking Footprint

Credit

Credit

Green Vehicles

1
2

8
0

0 Sustainable Sites

13

Prereq

Storage and Collection of Recyclables

Required

Prereq

Construction and Demolition Waste Management Planning

Required

Credit

Building Life-Cycle Impact Reduction


Building Product Disclosure and Optimization - Environmental Product
Declarations
Building Product Disclosure and Optimization - Sourcing of Raw Materials

Building Product Disclosure and Optimization - Material Ingredients


Construction and Demolition Waste Management

2
2
2

0 Indoor Environmental Quality

16

10

Prereq

Minimum Indoor Air Quality Performance

Required

Prereq

Construction Activity Pollution Prevention

Required

Prereq

Environmental Tobacco Smoke Control

Required

Credit

Site Assessment

Credit

Enhanced Indoor Air Quality Strategies

Credit

Site Development - Protect or Restore Habitat

Credit

Low -Emitting Materials

Credit

Open Space

Credit

Credit

Rainw ater Management

Credit

Construction Indoor Air Quality Management Plan


Indoor Air Quality Assessment

Credit

Heat Island Reduction

Credit

Thermal Comfort

Credit

Light Pollution Reduction

Credit

Interior Lighting

Credit

Daylight

Credit

Quality View s

Credit

Acoustic Performance

0 Materials and Resources

16

Credit

1 Water Efficiency

11

Prereq

Outdoor Water Use Reduction

Required

Prereq

Indoor Water Use Reduction

Required

Prereq

Building-Level Water Metering


Outdoor Water Use Reduction

Required

Credit
Credit

Indoor Water Use Reduction

Credit

Cooling Tow er Water Use

Credit

Water Metering

X
2
6
1
1

18 7

0 Energy and Atmosphere

5 Innovation
5

33

Credit

Innovation

Credit

LEED Accredited Professional

0 Regional Priority

Credit

Renew able Energy Production

Credit

Reduced Parking Footprint

Prereq

Fundamental Commissioning and Verification

Required

Credit

Indoor Water Use Reduction

Prereq

Minimum Energy Performance

Required

Credit

Optimize Energy Performance

Prereq

Building-Level Energy Metering

Required

Prereq

Fundamental Refrigerant Management

Required

Credit

Enhanced Commissioning

10

Credit

Optimize Energy Performance

18

Credit

Advanced Energy Metering

Credit

Demand Response

Credit

Renew able Energy Production

Credit

Enhanced Refrigerant Management

Credit

Green Pow er and Carbon Offsets

1
2

56 29 6 TOTALS

Possible Points:

110

Certified: 40 to 49 points, Silver: 50 to 59 points, Gold: 60 to 79 points, Platinum : 80 to 110

The above checklist summarizes ReNU Mechanical's plan to reach LEED Gold
accredidation. As mechanical contractors, we are only involved in a specific number of LEED
credits, however, we believe that we provide sufficient alternative solutions to achieve as
many credits as possible in order for this project to reach LEED Gold status. Specifically for
credit EA: Optimize Energy Performance, our whole building energy simulation showed a
minimum energy cost savings percentage of at least 24%

Appendix A

ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Proposed Project Schedule

Appendix B

ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Appendix B

ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Appendix B

ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Appendix B

ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Insurance Documentation
H.M. Vreeland & Son Insurance Agency
1109 Vicente Street, Suite 102
San Francisco, CA 94116

Tel: (415) 566-3401


Fax: (415) 566-3402

December 15, 2014


Mechanical Contractors Association of America, Inc.
1385 Piccard Drive
Rockville, MD 20850

Re:

ReNU Mechanical, Engineers and Contractors


360 Huntington Ave.
Boston, MA 02115

To Whom It May Concern:


Please be advised that if so requested by ReNU Mechanical, surety consideration will be provided on single
jobs to $15,000,000.00, with an aggregate of $65,000,000.00, subject to the usual current ongoing review of
financial conditions, contract documents, project funding and job particulars.
The current bonding company of ReNU Mechanical is H.M. Vreeland & Son Insurance Agency, having an
address of 1109 Vicente Street, Suite 102, San Francisco, California, 94116.

Sincerely,

Matthew Pellegrino
Matthew Pellegrino
H.M. Vreeland & Son Insurance Agency
President

Appendix C

Appendix C

ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

Income Statement and Balance Sheet


Burnett, Louis & Scott, LLC
312 Cloverlawn Ave.
San Francisco, CA 94105

Tel: (415) 566-3401


Fax: (415) 566-3402

December 15, 2014


Mechanical Contractors Association of America, Inc.
1385 Piccard Drive
Rockville, MD 20850
Re:

ReNU Mechanical, Engineers and Contractors


360 Huntington Ave.
Boston, MA 02115

To Whom It May Concern:


We have reviewed the accompanying balance sheet of ReNU Mechanical, Engineers and Contractors as of
December 31, 2014 and the related statements of income, in accordance with Statements on Standards for
Accounting and Review Services issued by the American Institute of Certified Public Accountants. All
information included in these financial statements is the representation of the management of ReNU
Mechanical, Engineers and Contractors. A review consists principally of inquiries of company personnel and
analytical procedures applied to financial data. It is substantially less in scope than an audit in accordance
with generally accepted auditing standards, the objective of which is the expression of an opinion regarding
the financial statements taken as a whole. Accordingly, we do not express such an opinion. Based on our
review, we are not aware of any material modifications that should be made to the accompanying financial
statements in order for them to be in conformity with generally accepted accounting principles. Our review
was made for the purpose of expressing limited assurance that there are no material modifications that should
be made to the financial statements in order for them to be in conformity with generally accepted accounting
principles. The supplemental information accompanying the financial statements is presented only for
supplementary analysis purposes and has been subjected to the inquiry and analytical procedures applied in
the review of the basic financial statements. We did not become aware of any material modifications that
should be made thereto.

Sincerely,

Maclean Burnett
Maclean Burnett, CPA
Burnett, Louis & Scott, LLC
Senior Audit General Manager

Appendix D

ReNU Mechanical
Engineers & Contractors

UC Davis Segundo Student Services Center

(In Thousands of Dollars )


ReNU Mechanical Engineers & Contractors

Balance Sheet

Assets
Current assets:
Cash and cash equivalents
Accounts Receivables
Pre-paid expenses
Other
Total current assets

2013
8,342.00
31,500.00
780.00
4,300.00
44,922.00

2014
8,870.00
33,290.00
804.00
4,730.00
47,694.00

Fixed assets:
Property and equipment
Investments
Total fixed assets

2013
44,080.00
5,000.00
49,080.00

2014
47,400.00
5,301.00
52,701.00

Other assets:
Goodwill
Total other assets

2013
10,000.00
10,000.00

2014
10,900.00
10,900.00

104,002.00

111,295.00

Current liabilities:
Accounts payable
Accrued wages and compensasion
Accrued expences
Income taxes payable
Unearned revenue
Other
Total current liabilities

2013
21,030.00
4,300.00
420.00
25,600.00
2,540.00
1,460.00
55,350.00

2014
21,900.00
4,640.00
508.00
27,870.00
2,901.00
2,530.00
60,349.00

Long-term liabilities:
Mortgage payable
Total long-term liabilities

2013
4,300.00
4,300.00

2014
3,940.00
3,940.00

Owner's equity:
Accumulated retained earnings
Total owner's equity

2013
44,352.00
44,352.00

2014
47,006.00
47,006.00

104,002.00

111,295.00

Total assets
Liabilities and owner's equity

Total liabilities and owner's equity

Balance

Income Statement
Contract Revenues
Contract Costs
Gross Profit
General and Adminstrative Expenses
Operating Income
Other Expense-Net
Income Before Provision for Income Taxes
Provision for Income Taxes
Net Income

290,000
195,600
94,400
4,132
9,630
1,200
79,438
8,547
70,891

Appendix D

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