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HomeMy WebLinkAbout20192763.tiffAugust 6, 2019 Petitioner: WELLTOWER INC 4500 DORR ST TOLEDO, OH 43615-4040 CLERK TO THE BOARD PHONE (970) 400-4226 FAX (970) 336-7233 WEBSITE: www.weldqov.com 1150 O STREET P.O. BOX 758 GREELEY CO 80632 Agent (if applicable): RE: THE BOARD OF EQUALIZATION 2019, WELD COUNTY, COLORADO NOTICE OF DECISION Docket 2019-2763 Appeal 2008224446 Hearing 8/5/2019 Dear Petitioner: On the day indicated above, the Board of County Commissioners of Weld County Colorado convened and acting as the Board of Equalization, pursuant to C.R.S. §39-8-101 et seq., considered petition for appeal of the Weld County Assessor's valuation of your property described above, for the year 2019. Account # Decision The Assessment and valuation is set as follows: Actual Value as Actual Value as Set by Determined by Assessor Board R3645305 Stipulated - Approved Stipulated Value $18,326,700 $15,341,751 A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30) days of the date the denial is mailed to you. You must select only one of the following three (3) options for appeal: 1. Appeal to Board of Assessment Appeals: You have the right to appeal the County Board of Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board will be the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate court. All appeals to the Board of Assessment Appeals filed after August 10, 2019, MUST comply with the following provisions of C.R.S. §39-8-107(5): (5)(a)(I) On and after August 10, 2019, in addition to any other requirements under law, any petitioner appealing either a valuation of rent -producing commercial real property to the Board of Assessment Appeals pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall provide to the County Board of Equalization or to the Board of County Commissioners of the County in the case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable: (A) Actual annual rental income for two full years including the base year for the relevant property tax year; (B) Tenant reimbursements for two full years including the base year for the relevant property tax year; (C) Itemized expenses for two full years including the base year for the relevant property tax year; and (O) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for two full years including the base year for the relevant property tax year. (II) The petitioner shall provide the information required by subparagraph (I) of this paragraph (a) within ninety days after the appeal has been filed with the Board of Assessment Appeals. (b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's request, the following information: (A) All of the underlying data used by the county in calculating the value of the subject property that is being appealed, including the capitalization rate for such property; and (B) The names of any commercially available and copyrighted publications used in calculating the value of the subject property. (II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b) shall redact all confidential information contained therein. (c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for noncompliance with such order. The motion may be made directly by the County Attorney and shall be accompanied by a certification that the County Assessor or the County Board of Equalization has in good faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c) and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders in regard to the noncompliance as are just and reasonable under the circumstances, including an order dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest shall resume as of the date the contested information has been provided by the taxpayer. Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to you. The address and telephone number of the Board of Assessment Appeals are: Board of Assessment Appeals 1313 Sherman Street, Room 315 Denver, Colorado 80203 Telephone Number: (303) 864-7710 Email: baa@state.co.us Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not charged for the first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent must pay a fee of $101.25 per appeal. OR 2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to the District Court of the county wherein your property is located: in this case that is Weld County District Court. A hearing before The District Court will be the last time you may present testimony or exhibits or other evidence, or call witnesses in support of your valuation. If the decision of the District Court is further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of Colorado appellate review and C.R.S. §24-4-106(9), govern the process. OR 3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this option, the arbitrator's decision is final and you have no further right to appeal your current valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following: a. Select an Arbitrator: You must notify the Board of Equalization that you will pursue arbitration. You and the Board of Equalization will select an arbitrator from the official list of qualified people. If you cannot agree on an arbitrator, the District Court of the county in which the property is located (i.e. Weld) will select the arbitrator. b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator has the authority to issue subpoenas for witnesses, books, records documents and other evidence pertaining to the value of the property. The arbitrator also has the authority to administer oaths, and determine all questions of law and fact presented to him. The arbitration hearing may be confidential and closed to the public if you and the Board of Equalization agree. The arbitrator's decision must be delivered personally or by registered mail within ten (10) days of the arbitration hearing. c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the Board of Equalization. In the case of residential real property, the fess may not exceed $150.00 per case. For cases other than residential real property, the arbitrator's total fees and expenses are agreed to by you and Board of Equalization, but are paid by the parties as ordered by the arbitrator. If you have questions concerning the above information, please call me at (970) 400-4226. Very truly yours, BOARD OF EQUALIZATION Esther E. Gesick Clerk to the Board Weld County Board of Commissioners and Board of Equalization cc: Brenda Dones, Weld County Assessor COUNTY BOARD OF EQUALIZATION WELD COUNTY Single County Schedule Number R3645305 STIPULATION (As To Tax Year 2019 Actual Value) RE PETITION OF : NAME: Welltower Inc. ADDRESS: 4500 DORR ST TOLEDO, OH 43615-4040 Petitioner (s) and the Weld County Assessor hereby enter into this Stipulation regarding the tax year 2019 valuation of the subject property, and jointly move the Board of Equalization to enter its order based on this Stipulation. Petitioner (s) and Assessor agree and stipulate as follows: I . The property subject to this Stipulation is described as: GR MVWTBM L1 MEADOWVIEW AT WEST TBONE MINOR RPLT L9 2. The subject property is classified as RESIDENTIAL property. 3. The County Assessor originally assigned the following actual value to the subject property for the tax year 2019 Total $18,326,700 4. After further review and negotiation, Petitioner (s) and Weld County Assessor agree to the following tax year2019 actual value for the subject property: Total $15,341,751 5. The valuation, as established above, shall be binding only with respect to tax year2019 6. Brief narrative as to why the reduction was made: Further review of all approaches to value indicated an adjustment, 7. Both parties agree that: [—De hearing scheduled before the Board of Equalization on at be vacated. J A hearing has not yet been scheduled before the Board of Equalization. 1 g0IR-D7Co3 A50103 DATED this 12th Address: Petitioner(s) or Agent or Attorney (Assi'stant) County Attorf(ey for Respondent, Weld County Board of Commissioners Address: 1150 "O" Street P.O. Box 758 Greeley, CO 80632 Telephone: Telephone:(970) 336-7235 Docket Number R3645305 Stip-1.Frm County Assessor Address: 1400 N.17th Avenue Greeley, CO 80631 Telephone: (970) 400-3650 2 Thank you for submitting an appeal to the Weld County Board of Equalization. We will review the information submitted and you will receive a date to appear before the board. Contact Information: Contact Name: Donnie Osborne Contact Email: donnie.osborne@altusgroup.com Contact Phone: 817-552-6805 Appeal Submitted: 11:49 AM July 11, 2019 Appeal submitted for: R3645305 - WELLTOWER INC 5300 29TH ST, GREELEY Legal: GR MVWTBM L1 MEADOWVIEW AT WEST TBONE MINOR RPLT L9 Reason: Value Too High - Value is over market value Value is unequal Estimate of Value: $8,000,000.00 Document(s) Submitted: Account: All Accounts - R3645305 - 2019 AOA...pdf Account: All Accounts - R3645305 - CBOE Appeal.pdf You have selected the following Date Preferences: ?//// 9 e /; 30 •3; �3Q,fl,�J The Appeal process can take several weeks for us to complete. You will receive a written decision on your appeal within five (5) working days of your hearing. We thank you for your submittal. Weld County Board of Equalization 2,919-2763 /-5O/O NOTICE OF DETERMINATION Brenda Dones Weld County Assessor 1400 N 17th Ave Greeley, CO 80631 Date of Notice: 6/25/2019 Telephone: (970) 400-3650 Fax: (970) 304-6433 Office Hours: 8:00AM - 5:00PM ACCOUNT NO. TAX YEAR TAX AREA LEGAL DESCRIPTION/ PHYSICAL LOCATION R3645305 2019 0683 GR MVWTBM L1 MEADOWVIEW AT WEST TBONE MI NOR RPLT L9 5300 29TH ST GREELEY PROPERTY OWNER WELLT0WER INC 4500 DORR ST TOLEDO, OH 43615-4040 PROPERTY CLASSIFICATION ASSESSOR'S VALUATION ACTUAL VALUE PRIOR TO REVIEW ACTUAL VALUE AFTER REVIEW RESIDENTIAL 18,326,700 18,328,700 TOTAL 18,326,700 18,326,700 The Assessor has carefully studied all available information, giving particular attention to the specifics included on your protest. The Assessor's determination of value after review is based on the following: CM05 - The law requires that data from Jan 2017 to June 2018 be used to establish current values. We have considered all three approaches to value and we have denied your appeal based upon this data. If you disagree with the Assessor's decision, you have the right to appeal to the County Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S. The deadline for filing real property appeals is July 16. The Assessor establishes property values. The local taxing authorities (county, school district, city, fire protection, and other special districts) set mill levies. The mill levy requested by each taxing authority is based on a projected budget and the property tax revenue required to adequately fund the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall. If you are concerned about mill levies, we recommend that you attend these budget hearings. Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities. Please refer to the reverse side of this notice for additional information. Agent (If Applicable): ALTUS GROUP US INC PO BOX 92129 SOUTHLAKE, TX 76092-0102 15-DPT-AR PR 207-08/13 R3645305 APPEAL PROCEDURES County Board of Equalization Hearings will be held from July 25th through August 5th at 1150 O Street. To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown below, and mail, file online, or deliver a copy of both sides of this form to: Weld County Board of Equalization 1150 O Street, P.O. Box 758 Greeley, CO 80631 Telephone: (970) 356-4000 ext, 4225 Online: www.co.weld.co.ustariosl/cboe/ To preserve your appeal rights, your Petition to the County Board of Equalization must be postmarked or delivered on or before July 15 for real property — after such date, your right to appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we recommend that all correspondence be mailed with proof of mailing. You will be notified of the date and time scheduled for your hearing. The County Board of Equalization must mail a written decision to you within five business days following the date of the decision. The County Board of Equalization must conclude hearings and render decisions by August 5, § 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by September 10, § 39-2-125(1)(e), C.R.S. If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of the following: Board of Assessment Appeals District Court 1313 Sherman Street, Room 315 Contact the District Court in the County Denver, CO 80203 where the property is located. See your (303) 866-5880 local telephone book for the address and www.dola.colorado.qov/baa telephone number. Binding Arbitration For a list of arbitrators, contact the County Commissioners at the address listed for the County Board of Equalization. If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day, § 39-1-120(3), C.R.S. PETITION TO COUNTY BOARD OF EQUALIZATION What is your estimate of the property's value as of June 30, 2018? (Your opinion of value in terms of a specific dollar amount is required for real property pursuant to § 39-8-106(1.5), C.R.S.) $ ('" bc+J p J What is the 'basis for your estimate of value or your reason for requesting a review? (Please attach additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roll, original installed cost, appraisal, etc.) vy'1 A-Ar-r ATTESTATION I, the undersigned owner or agent' of the property identified above, affirm that the statements contained herein and oa -ttach tents hereto are true and complete. %VI- 552; 6205 h �5 Telephone Number Date Signature ►�.vs6r®alk-usgr ap• Corn Email Address 1 Attach letter of authorization signed by property owner. 15-DPT-AR PR 207-08113 R3645305 tower AGENT AUTHORIZATION Welltower Inc. S50 Heritage Dr., Ste. 200 Jupiter. FL 33458 561.6261800 main 561.626.8111 fax TO ALL STATE, COUNTY, CITY & OTHER PROPERTY TAXING JURISDICTIONS, ADMINISTRATIVE REVIEW BOARDS, TAX COMMISSIONS AND/OR COLLECTION ENTITIES. Altus Group US, Inc., P.O. Box 92129, Southlake, Texas, 76092, (817) 251-6666, its agents and employees are hereby appointed as our agents to prepare and file real property and business personal property returns, receive and respond to all compliance filing correspondence, file protests, receive and respond to all appeal correspondence, and meet with appropriate officials and other personnel of the taxing jurisdictions for the purpose of negotiating settlements of property tax valuations and complying with the laws of each state in the matter of property taxation of real and business personal property owned by the undersigned taxpayer or in which the undersigned taxpayer has an ownership interest. This authorization shall remain in force and effect until revoked in writing. Specified powers: Yes [Yes' Said Agent is to receive rendition forms and other compliance filing correspondence on the attached accounts/parcels. No Said Agent is to receive tax bills on the attached accounts/parcels. No SaicAgent is to receive notices, orders and/or other communications reg ding values and/or appeals on the attached accounts/parcels. Signed the C:—!-- day o Account #'s: R3645305 State of /O-7 2019 do Welltower Inc 550 Heritage D ' ', ui ' 200 Jupiter, FL 33 By: itle: County of 1 G3 ta-k S ry Pa,( - LL___ Before me, a duly commissioned Notary Public within and for the State and County aforesaid, personally appeared , known to me to be the person w. + signed the foregoing instrument and acknowledged to me that (s)he signed the same for the and consideration expressed therein, and in the capacity therein stated. As -s _.._ _.._ day of 6—/019 019 My Commission Expires: li"' ^'tS 9' flodda '56261 .S. :1.2021 ,c:aryAssn. LAURA RHODES Notary Pubic — State of Florida Commission # GG 156261 My Comm. Expires Nov 11.2021 P Boded through National Notary Assn. Report Generated: 2/21/2019 4:36:27 PM Financial Data Updated: 2/19/2019 2:53:00 PM Detail P&L - YTD Period: 12 of 2018 ending on 12/31/2018 Legend Residences REVENUE RESIDENT REVENUE RENTS - PRIVATE AL RENTS - HCBS AL RENTS -SNF RENTS - INDEPENDENT LIVING RENTS - MC Me �� y RENTS - HOMES PLUS RENTS - DOUBLE OCCUPANCY LEVEL OF CARE AL & SNF LEVEL OF CARE MC MED REV AL MED MANAGEMENT MED REV MC ADMISSION FEES DEFERRED ADMISSION FEES RESPITE COMPANION CARE PRIOR YEAR INCOME ADJUSTMENTS MED REV MC INSURANCE SURCHARGES TOTAL RENTAL REVENUE FOOD REVENUE MEAL REVENUE EMPLOYEE MEALS GUEST MEALS CATERING REVENUE TOTAL FOOD REVENUE OTHER REVENUE ANCILLARY REVENUE TRANSPORTATION ACTIVITIES PARKING INCONTINENCE AND SUPPLIES LAUNDRY CABLE TELEVISION GUEST ROOMS LATE FEES MEMORIALS BEAUTY AND BARBER OTHER SPACE RENTAL REFERRAL CREDIT 602-M DV Current 2.372.798 59.34 0 0.00 0 0.00 0 0.00 1.100,217 27.51 0 0.00 119,786 3.00 162.357 4.06 923 0.02 120.727 3.02 0 0.00 61.282 1.53 51,497 1.29 0 0.00 0 0.00 0 000 0 0.00 0 0.00 0 0.00 3,989,588 99.77 0 0.00 612 0.02 1,797 0.04 0 0.00 2,409 0.06 0 0.00 0 0.00 0 0.00 0 0.00 596 0.01 0 0.00 0 0.00 0 0.00 2,651 0.07 0 0.00 0 0.00 0 0.00 0 0.00 OTHER REVENUE TOTAL OTHER REVENUE TOTAL REVENUE OPERATING EXPENSE PAYROLL EXPENSE WAGES WAGES - DIRECT CARE WAGES - SHIFT LEADER -FLORIDA WAGES - AIDE SUPERVISOR WAGES - AIDES WAGES - COMPANION CARE RESIDENT ASSISTANT TOTAL WAGES DIRECT CARE WAGES - PROFESSIONAL HEALTH CARE WAGES - REFLECTIONS CERT MED ASS WAGES - REFLECTIONS CERT NURSE A WAGES - REFLECTIONS RES ASST WAGES - HEALTH CARE COORDINATOR WAGES - RN'S WAGES - LPN'S WAGES - NURSE ON -CALL PAY WAGES - ASSISTANT HCC TOTAL WAGES PROFESSIONAL HEALTH CARE WAGES - DINING SERVICES WAGES - CHEF WAGES - ASSISTANT COOKS WAGES - DINING ROOM SUPERVISOR WAGES - DINING ROOM AIDES WAGES - DISHWASHERS WAGES - ASST DIETARY MANAGER WAGES - DIETARY AIDE TOTAL WAGES DINING SERVICES WAGES - LIFE ENRICHMENT WAGES - ACTIVITY DIRECTOR WAGES - ACTIVITY ASSISTANTS WAGES - DRIVERS WAGES - SOCIAL WORKER (PARK WEST) TOTAL WAGES LIFE ENRICHMENT WAGES - HOUSEKEEPING & LAUNDRY WAGES - HOUSEKEEPING DIRECTOR WAGES - HOUSEKEEPING ASSISTANTS WAGES - LAUNDRY TOTAL WAGES HOUSEKEEPING & LAUNDRY WAGES - MAINTENANCE WAGES - MAINTENANCE DIRECTOR WAGES - MAINTENANCE MANAGER WAGES - MAINTENANCE STAFF TOTAL WAGES MAINTENANCE WAGES - MARKETING WAGES - SALES DIRECTOR WAGES - SALES ASSISTANT 3,719 0.09 6,965 0.17 3,998,962 100.00 0 0.00 196,233 4.91 0 0.00 0 0.00 175,270 4.38 371,503 9.29 0 0.00 0 0.00 0 0.00 64,674 1.62 0 0.00 14,960 0.37 0 0.00 0 0.00 79,634 1.99 25.694 0.64 10,488 0.26 0 0.00 10,574 0.26 0 0.00 33,852 0.85 125,366 3.13 205,974 5.15 30,987 0.77 35,537 0.89 15,887 0.40 0 0.00 82,411 2.06 0 0.00 47,026 1.18 0 0.00 47,026 1.18 41,984 1.05 0 0.00 0 0.00 41,984 1.05 45,344 1.13 0 0.00 WAGES - MARKETING ASSISTANTS TOTAL WAGES MARKETING WAGES - ADMINISTRATIVE WAGES - DIRECTOR WAGES -EXECUTIVE DIRECTOR (CAMPUS) WAGES -ASSISTANT RESIDENCE DIRECTOR WAGES - RECEPTIONIST WAGES - ADMIN ASSISTANT WAGES - DIRECTOR CONCIERGE SERV WAGES - BUSINESS ADMINISTATOR TOTAL WAGES ADMINISTRATIVE WAGES - TRAINING WAGES - STAFF TRAINING TOTAL WAGES TRAINING WAGES - OVERTIME OVERTIME - REFLECTIONS CERT MED OVERTIME - REFLECTIONS CERT NURS OVERTIME - REFLECTIONS RES ASST OVERTIME - ADMINISTRATIVE OVERTIME - DIRECT CARE OVERTIME - PROFESSIONAL HEALTH OVERTIME - DIETARY OVERTIME - ACTIVITIES OVERTIME - HOUSEKEEPING OVERTIME - MAINTENANCE OVERTIME - MARKETING OVERTIME - OTHER TOTAL WAGES OVERTIME TOTAL WAGES BONUSES & COMMISSIONS BONUSES - MARKETING BONUSES -OPERATIONS BONUSES - LEGEND OF HONOR BONUSES - RESIDENT LEAD BONUSES - NEW EMPLOYEE REFERRAL TOTAL BONUSES & COMMISSIONS TEMPORARY CONTRACT LABOR CONTRACT LABOR - NURSE CONTRACT LABOR - AIDE CONTRACT LABOR - HOUSEKEEPER CONTRACT LABOR - DIETARY CONTRACT LABOR - LAUNDRY TOTAL TEMPORARY CONTRACT LABOR PAYROLL RELATED COSTS PAYROLL TAXES MEDICAL INSURANCE WORKMAN'S COMP INSURANCE PAID TIME OFF EXTENDED ILLNESS BENEFIT 0 0.00 45,344 1.13 76,535 1.91 0 0.00 0 0.00 20.930 0.52 0 0.00 0 000 20.782 0.52 118,248 2.96 8.539 0.21 8,539 0.21 0 0.00 0 0.00 0 0.00 8 0.00 6,265 0.16 884 0.02 1,560 0 04 148 0.00 193 0.00 0 0.00 0 0.00 0 0.00 9,058 0.23 1,009,720 25.25 19,325 0.48 15.254 0.38 2,373 0.06 0 0.00 0 0.00 36,952 0.92 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 90,998 2 28 14,727 0.37 36,527 0.91 35,027 0.88 0 0.00 MEMORY CARE 401K HOLIDAY PAY OTHER BENEFITS EMPLOYEE RELOCATION SEVERANCE PAY VOLUNTARY SEVERANCE PAY INVOLUNTARY TOTAL PAYROLL OTHER COSTS TOTAL PAYROLL RELATED COSTS OPERATING EXPENSES (NON PAYROLL) DIETARY FOOD FOOD - DIRECT VENDOR COST FOOD - DAIRY FOOD -GROCERY STORE FOOD -BAKERY FOOD - PRODUCE SUPPLY TOTAL FOOD DIETARY SUPPLIES DIETARY - LINENS DIETARY - PAPER PRODUCTS DIETARY - CHEMICALS SMALLWARES EQUIPMENT RENTAL DIETICIAN DIETARY MGMT FEE TOTAL DIETARY EXPENSES & SUPPLIES PERSONAL CARE PHARMACY SUPPLIES CHARGEABLE SUPPLIES NON -CHARGEABLE SUPPLIES PHARMACY CONTRACTED SERVICES PHARMACY SOFTWARE HC -INFECTIOUS WASTE DISPOSAL BEAUTY & BARBER RESIDENT TRANSPORTATION TOTAL PERSONAL CARE EXP PAPERS & DISPOSABLE - HOUSEKEEPING & LAUNDRY PAPER & DISPOSABLES - HOUSEKEEPING PAPERS & DISPOSABLES - LAUNDRY CHEMICALS - HOUSEKEEPING & LAUNDRY CHEMICALS - HOUSEKEEPING CHEMICALS -LAUNDRY MISC SUPPLIES - HOUSEKEEPING/LAUNDRY MISC SUPPLIES - HOUSEKEEPING MISC SUPPLIES - LAUNDRY LINENS - HOUSEKEEPING UTILITIES ELECTRICITY 0 0.00 3,882 0.10 19,883 0.50 0 0.00 28 0.00 0 0.00 0 0.00 201,073 5.03 1,247,746 31.20 169,026 4.23 62 0.00 342 0.01 0 0.00 0 0.00 169,430 4.24 4,407 0.11 6,328 0.16 9,748 0.24 5,411 0.14 4.148 0.10 0 0.00 0 0.00 199,472 4.99 0 0.00 0 0.00 6.578 0.16 0 0.00 0 0.00 643 0.02 0 0.00 0 0.00 7,221 0.18 5,103 0.13 0 0.00 1.718 0.04 1.111 0.03 2.292 0.06 59 0.00 6 0.00 109,176 2.73 GAS WATER, WASTE & SEWER TRASH SECURITY SYSTEM MONITORING TOTAL UTILITIES TOTAL EXPENSES/SUPPLIES LIFE ENRICHMENT RESIDENT ACTIVITIES ACTIVITY SUPPLIES ACTIVITY TREATS/GIVE AWAYS HIRED ENTERTAINMENT OUTSIDE ACTIVITY EXPENSE TOTAL RESIDENT ACTIVITIES VEHICLE UPKEEP VEHICLE LEASE MAINTENANCE - VAN MAINTENANCE - AUTO FUEL & OIL TOTAL VEHICLE UPKEEP TOTAL LIFE ENRICHMENT TRAVEL & MEALS LODGING AIRFARE GROUND TRANSPORTATION & MILEAGE MEALS TOTAL TRAVEL & MEALS REPAIRS & MAINTENANCE FACILITY REPAIRS FACILITY REPAIRS - MATERIALS FACILITY REPAIRS - CONTRACTOR EXP EQUIPMENT MAINTENANCE EQUIPMENT REPAIRS EQUIPMENT REPAIRS - CONTRACTOR EXP EQUIPMENT RENTAL - REPAIRS & MAINTENANCE MAINTENANCE SUPPLIES MAINTENANCE - SUPPLIES MAINTENANCE - SMALL TOOLS MAINTENANCE - FUEL & OIL RESIDENCE DECORATING MAINTENANCE CONTRACTS MAINTENANCE CONTRACTS - EXTERMINATOR MAINTENANCE CONTRACTS - EQUIPMENT MAINTENANCE CONTRACTS - OTHER TOTAL REPAIRS/MAINTENANCE COMMUNICATIONS FACILITY PHONE CHARGES TELEPHONE EQUIPMENT LEASE CELLULAR PHONE CHARGES 9,551 0.24 27,222 0.68 6,925 0.17 3,690 0.09 156,564 3.92 174,073 4.35 6.153 0.15 908 0.02 7,062 0.18 690 0.02 14,813 0.37 a 0.00 237 0.01 55 0.00 2,303 0.06 2,594 0.06 17,407 0.44 1,161 0.03 2,940 0.07 1,006 0.03 522 0.01 5,629 0.14 8,232 0.21 13,614 0.34 668 0.02 9,769 0.24 2,477 0.06 3,964 0.10 1,486 0.04 45 0.00 248 0.01 1.528 0.04 9.950 0.25 9,275 0.23 61,255 1.53 6,744 0.17 0 0.00 6,067 0.15 SOFTWARE SUBSCRIPTIONS & TECH INTERNET SERVICE CABLE TELEVISION CALL SYSTEM TOTAL COMMUNICATIONS GROUNDS MAINTENANCE GROUNDS MAINTENANCE -MOWING CONTRACT SNOW REMOVAL GROUNDS MAINTENANCE -MATERIALS TOTAL GROUNDS MAINTENANCE MARKETING YELLOW PAGE ADVERTISING DIRECT MAIL ADVERTISING PRINT ADS PRINT ADVERTISING - NEWSPAPER SENIOR DIRECTORY TO NON -NEWSPAPER PRINT ADS MEDIA MEDIA ADVERTISING - TV MEDIA ADVERTISING - RADIO MEDIA ADVERTISING - INTERNET MEDIA ADVERTISING - BILLBOARD NETWORKING NETWORKING - FAIR NETWORKING - GIFTS/COMMUNITY COLLATERAL MATERIALS BROCHURES PROMOTIONAL ITEMS PROMOTIONAL ITEMS - NEWSLETTER PROMOTIONAL ITEMS - GIFTS RESIDENTS PROMOTIONAL ITEMS - MODEL FURNITURE RENT EVENTS TELEMARKETING EVENTS - OPEN HOUSE EVENTS - MARKETING MEALS TOTAL MARKETING PROFESSIONAL FEES MEDICAL DIRECTOR REFERRAL FEES OTHER DIRECT CARE PROFESSIONAL FEES BEAUTY SHOP LICENSE TOTAL PROFESSIONAL FEES ADMINISTRATION STAFFING UNIFORMS EMPLOYEE APPRECIATION STAFF RECRUITMENT PRE -EMPLOYMENT EXPENSE EMPLOYEE/GUEST MEALS 10,634 027 2.400 0.06 27.326 0.68 1,200 0.03 54,371 1.36 8.130 0.20 419 0.01 700 0.02 9,249 0.23 399 0.01 1,272 0.03 11,559 0.29 4.016 0.10 0 0.00 3,500 0.09 3,299 0.08 27 0.00 661 0.02 1.187 0.03 3.713 0.09 4,020 0.10 628 0.02 83 0.00 0 0.00 7.955 0.20 1.803 0.05 44,121 1.10 0 0.00 72,257 1.81 0 0.00 0 0.00 72,257 1.81 3.738 0.09 3.599 0.09 3,889 0.10 7.972 0.20 3 0.00 SEMINARS TOTAL STAFFING EXPENSE ADMINISTRATIVE EQUIPMENT ADMINISTRATIVE EQUIPMENT RENTAL EQUIPMENT REPLACEMENT DUES & SUBSCRIPTIONS OFFICE SUPPLIES PRINTING POSTAGE OFFICE SUPPLIES MISCELLANEOUS RECORDS STORAGE SATISFACTION SURVEYS COURIER VENDING LATE PAYMENT FEES STATE ASSESSED PENALTIES TOTAL ADMINISTRATION TOTAL OPERATING EXP (NON -PAYROLL) TOTAL CONTROLLABLE OPERATING EXP NOI BEFORE NON-CONTROLLABLES NONCONTROLLABLE OPERATING EXP PROPERTY TAXES REAL ESTATE TAXES FIRE DEPARTMENT TAX PERSONAL PROPERTY TAX TOTAL PROPERTY TAX INSURANCE INSURANCE - PROPERTY & CASUALTY INSURANCE - GENERAL LIABILITY FLOOD INSURANCE INSURANCE - VEHICLES INSURANCE - BUSINESS INCOME INSURANCE - D&O TOTAL INSURANCE PROFESSIONAL FEES ACCOUNTING FEES TOTAL PROFESSIONAL FEES TOTAL NON -CONTROLLABLE EXPENSE TOTAL OPERATING EXPENSE EBITDARM CORPORATE EXPENSES CONSULTANT/ADVISOR MANAGEMENT CONSULTANT TECHNOLOGY CONSULTANT MARKETING CONSULTANT 245 0.01 19,447 0.49 3,977 0.10 119 0.00 3.847 0.10 699 0.02 639 0.02 4.155 0.10 0 0.00 2.101 0.05 1,581 0.04 0 0.00 0 0.00 0 0.00 36,564 0.91 674,399 16.86 1,922,144 48.07 2,076,817 51.93 94,735 2.37 0 0.00 5.193 0.13 99,928 2.50 7,183 0.18 16,835 0.42 0 0.00 2,160 0.05 0 0.00 0 0.00 26,178 0.65 12,829 0.32 12,829 0.32 138,934 3.47 2,061,079 51.54 1,937,883 48.46 0 0.00 50 0.00 118 0.00 HEALTHCARE CONSULTANT CORPORATE TRAVEL LODGING MEALS & ENTERTAINMENT AIRFARE AUTO ALLOWANCE & MILEAGE CAR RENTAL OTHER CORPORATE EXPENSES LEGAL FEES AUDIT FEES TAX PREPARATION FEES BANK CHARGES STATE TAXES CONTRIBUTIONS SURVEY & LICENSE FEES ASSOCIATION FEES REIT ANNUAL INSPECTION FRANCHISE FEES NON DEDUCTIBLE EXP (PENALTIES) DIRECTOR RECRUITING FEE PERFORMANCE BONUS EMPLOYEE RECOGNITION UTILITY BOND FEES TOTAL CORPORATE EXPENSES NON OPERATING EXPENSES (INCOME) DEVELOPMENT EXP-INACTIVE PROPERTIES MANAGEMENT FEES PAYROLL PROCESSING FEES BAD DEBT EXPENSE OTHER FEES INTEREST EXPENSE FACILITY LEASE EXPENSE STRAIGHTLINE LEASE EXPENSE FILL UP DEFICIT REPLACEMENT RESERVE INTEREST INCOME GAIN/LOSS ON SALE OF ASSETS DEPRECIATION MISCELLANEOUS POST CLOSING CONTINGENT EXP SELLING EXPENSES PARTNERSHIP INCOME HOLDCO 1 SALE PROCEEDS BARGAIN PURCHASE PROCEEDS -LEASEHOLD INTEREST AMORTIZATION FEDERAL INCOME TAX TRUSTEE/BOARD FEES TOTAL NON OPERATING EXP (INCOME) TOTAL EXPENSES NET INCOME (LOSS) 0 0.00 2,815 0.07 520 0.01 12,429 0.31 527 0.01 1.453 0.04 4,806 0.12 205 0.01 6,678 0.17 1,131 0.03 0 0.00 (494) (0.01) 7,099 0.18 0 0.00 0 0.00 150 0.00 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 37,486 0.94 0 0.00 239.938 6,00 0 0.00 0 0.00 0 0.00 2,084 0.05 1,221,405 30.54 0 0.00 0 0.00 0 0.00 (116) (0.00) 0 0.00 20.533 0.51 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 1,483,843 37.11 3,582,408 89.58 416,554 10.42 UNIT DAYS AL UNIT DAYS MC UNIT DAYS SNF UNIT DAYS IL TOTAL UNIT DAYS RESIDENT DAYS AL RESIDENT DAYS MC RESIDENT DAYS SNF RESIDENT DAYS IL TOTAL RESIDENT DAYS RESIDENT DAYS CAPACITY UNIT DAYS CAPACITY UNITS AL UNITS MC UNITS SNF UNITS IL UNITS TOTAL OCCUPIED UNITS - AL OCCUPANCY - AL% OCCUPIED UNITS - MC OCCUPANCY - MC % OCCUPIED UNITS - SNF OCCUPANCY - SNF % OCCUPIED UNITS - IL OCCUPANCY - IL % TOTAL OCCUPIED UNITS TOTAL OCCUPANCY % LOST UNIT DAYS 17,183 0.43 6.371 0.16 0 000 0 0.00 23,554 0.59 20.411 0.51 6,371 0.16 0 0.00 0 0.00 26,782 0.67 27.740 0.69 25.915 0.65 612 0.02 240 0.01 0 0.00 0 0.00 852 0.02 565 0.01 1 209 0.01 1 0 0.00 0 0 0.00 0 774 0.02 1 78 0.00 LOST REVENUE ( 396.139 9.91 PER RESIDENT DAY (PRD) RENTAL REVENUE PRD TOTAL REVENUE PRD WAGES DIRECT CARE PRD WAGES PROFESSIONAL PRD WAGES DINING PRD WAGES HOUSEKEEPING PRD WAGES MAINTENANCE PRD WAGES TOTAL PRD PAYROLL TOTAL PRD FOOD PRD DIETARY PRD EXPENSES & SUPPLIES PRD LIFE ENRICHMENT PRD REPAIR * MAINT PRD MARKETING PRD TOTAL OPERATING PRD EBITDARM PRD PER OCCUPIED UNIT (POU) 148.97 149.32 13.87 2.97 7.69 1.76 1.57 37.70 46.59 6.33 7.45 6.50 0.65 2.60 1.87 25.18 72.36 RENTAL REVENUE POU TOTAL REVENUE POU EBITDARM POU OTHER MOVE OUTS LEVEL OF CARE LEVEL OF CARE % BENEFITS BENEFITS % TOTAL PAYROLL 5,152.64 5,164.75 2,502.82 456 0.01 163.281 4.08 0 73,519 1.84 0 Hello