PRESBYTERIAN SENIOR LIVING - AFFORDABLE HOUSING. Consolidated Statement of Financial Position. March 31, 2016 and December 31, 2015

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1 Consolidated Statement of Financial Position March 31, 2016 and December 31, 2015 Assets Cash and cash equivalents $ 2,855,570 2,953,419 Investments 307, ,402 Restricted deposits and funded reserves 8,909,343 8,864,181 Accounts receivable, net 74,113 49,875 Prepaid expenses and other current assets 529, ,175 Property and equipment (net of accumulated depreciation of $36,417,642 and $35,438,898, respectively) 114,418, ,731,340 Assets under capital lease (net of accumulated depreciation of $5,842 and $4,811, respectively) 8,591 9,621 Other assets 2,340,635 2,357,691 Total assets $ 129,443, ,612,703 page 1 of 5

2 Consolidated Statement of Financial Position March 31, 2016 and December 31, 2015 Liabilities and Net Assets Accounts payable $ 2,991,923 4,516,319 Accrued expenses 1,163,989 2,011,124 Accrued interest 1,290,508 1,274,249 Resident deposits 565, ,535 Due to Presbyterian Senior Living 2,564,264 2,365,881 Obligations under capital lease 8,749 9,768 Long-term debt/note to Presbyterian Senior Living 29,601,105 29,431,072 Long-term debt 32,091,009 31,507,541 Total liabilities 70,277,500 71,641,490 Net assets: Unrestricted 59,158,987 57,963,823 Temporarily restricted 7,390 7,390 Total net assets 59,166,377 57,971,213 Total liabilities and net assets $ 129,443, ,612,703 page 2 of 5

3 Consolidated Statement of Operations and Change in Net Assets Operating revenues, gains, and other support: Resident services $ 2,257,075 8,592,258 Net rental income and developer's fees 768, ,054 Interest and dividend income 4,056 30,547 Realized loss on investments (13,804) (10,059) Contributions, grants, gifts and bequests ,077 Net assets released from restrictions 1,943 Total operating revenues, gains, and other support 3,016,922 9,672,821 Expenses: Recreations and special services 1,147 29,748 Social services 103, ,005 Building operations and maintenance 1,284,307 4,863,092 Housekeeping 18,455 58,484 General and administrative 649,316 2,500,277 Employee benefits 91, ,199 Interest 219, ,304 Depreciation 1,005,665 3,601,966 Amortization 21,025 87,686 Fundraising and investment fee 289 2,757 Total expenses 3,394,879 12,828,518 Operating loss (377,957) (3,155,698) Gain on early extinguishment of debt 1,006,834 Equity received from tax credit limited partner 1,558,468 9,865,888 Excess of operating revenues, gains and other support 1,180,511 7,717,024 Other changes: Unrealized gain (loss) on investment 14,653 (16,456) Total other changes 14,653 (16,456) Increase in unrestricted net assets 1,195,164 7,700,568 Temporarily restricted net assets: Net assets released from restrictions (1,943) Change in temporarily restricted net assets (1,943) Change in net assets 1,195,164 7,698,625 Net assets, beginning of year 57,971,213 50,272,588 Net assets, end of year $ 59,166,377 57,971,213 page 3 of 5

4 Combined Statement of Parnters' Equity Investor Special General Limited Limited Partner Partner Partner Total Partners' equity, December 31, 2015 $ 6,630,018 50,724, ,025 57,971,213 Contributions 1,558,468-1,558,468 Net loss 732,273 (1,068,581) (26,996) (363,304) Partners' equity, March 31, ,362,291 51,214, ,029 59,166,377 Page 4 of 5

5 Consolidated Statements of Cash Flows Cash flows from operating activities: Change in net assets $ 1,195,164 7,698,625 Adjustments to reconcile change in net assets to net cash provided by operating activities: Depreciation 1,005,665 3,601,966 Bad debt write-offs 1,651 58,600 Net proceeds from entrance fees and deposits 40,418 47,249 Unrealized (gain) loss on investments (14,653) 16,456 Realized loss on investment 13,804 10,059 Gain on early extinguishment of debt (1,006,834) Amortization of deferred costs 21,025 87,686 Changes in assets and liabilities: Increase in accounts receivable (25,889) 125,901 Increase in other assets (189,255) (149) Increase in accounts payable (1,524,397) 832,996 Increase in accrued expenses (830,877) 1,005,279 Net cash (used in) provided by operating activities (307,343) 12,477,835 Cash flows from investing activities: Acquisition of property and equipment, net of disposals (691,510) (13,914,464) Net proceeds from investments (45,891) (197,032) Net cash used in investing activities (737,401) (14,111,495) Cash flows from financing activities: Principal payments on and redemptions of long-term debt (179,572) (5,783,322) Proceeds from issuance of long-term debt 929,104 6,611,310 Forgiveness of loan interest 156,834 Repayments on capital lease obligations (1,019) (4,007) Net increase in due to 198, ,078 Net cash provided by financing activities 946,896 1,954,893 Net (decrease) increase in cash and cash equivalents (97,849) 321,233 Cash and cash equivalents, beginning of year 2,953,419 2,632,186 Cash and cash equivalents, end of year $ 2,855,570 2,953,419 page 5 of 5

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