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HomeMy WebLinkAboutAppraisal 120821_Residences at Escaya_V1 The Residences at Escaya 1925 Avenida Escaya, Chula Vista, CA 91313 NKF Job No.: 21-0157164-1 Appraisal Report Prepared For: John P. Stoecker California Municipal Finance Authority 2111 Palomar Airport Road, Suite 320 Carlsbad, CA 92011 Prepared By: Newmark Knight Frank Valuation & Advisory, LLC 18401 Von Karman Avenue, Suite 150 Irvine, CA 92612 Newmark Knight Frank 18401 Von Karman Avenue, Suite 150 Irvine, CA 92612 www.ngkf.com December 8, 2021 John P. Stoecker California Municipal Finance Authority 2111 Palomar Airport Road, Suite 320 Carlsbad, CA 92011 RE: Appraisal of a Multifamily Property located at 1925 Avenida Escaya, Chula Vista, CA 91313, prepared by Newmark Knight Frank Valuation & Advisory, LLC (herein “Firm” or “NKF”) NKF Job No.: 21-0157164-1 Dear Mr. Stoecker: The Residences at Escaya is a 2019-built, 272-unit apartment in the City of Chula Vista. The site totals 9.06-acres and is improved with 14 three-story buildings. Building 6 is a 10,366 square foot community building on a 0.94-acre site that is excluded from the subject property. The subject has a total gross building area of 402,195 square feet with 261,125 square feet of residential rentable area and 20,272 square feet of rentable retail area. The unit mix includes (141) one- bedrooms, (111) two-bedrooms and (20) three-bedroom units. The project includes 30 units designated for low and moderate-income households. As of the provided rent roll, dated October 25, 2021, the property is 97.1% occupied. Project amenities include on-site retail, dog parks, picnic areas, playground, hiking trails, clubhouse, fitness center, mail parcel center, lounge area, resort-style swimming pool, spa, cabanas, lawn areas, and bike storage. Parking is provided by 637 garage and carport spaces. Units include 9' ceilings, vinyl plank flooring, base moldings, in-unit washer/dryers, coat closets, recessed and pendant lighting, dual panel doors, linen closets, dual bathroom sinks, stainless steel appliances, quartz countertops, kitchen islands, ceiling fans, carpet, walk-in closets and private patios/balconies. The retail space at the subject is on the ground floor of a larger mixed-use development and totals 20,272 square feet. The space is divided into 15 units and is 37.6% percent leased (the vacant suites are actively on the market). The current tenants are local and service-oriented and include a market, barber shop, pet groomer, and restaurant. Key Value Considerations Strengths Property is in very good condition. December 8, 2021 John P. Stoecker The Residences at Escaya 97.1% occupied as of October 25, 2021. Desirable location in the Escaya Village of Otay Ranch in Chula Vista. Ranks at the upper end of the submarket in terms of location, amenities, and quality of construction. In proximity to three freeways (125, 805, 905) and extensive supporting retail. Risk Factors None Based on the analysis contained in the following report, the opinions of value for the subject are: Extraordinary Assumptions An extraordinary assumption is defined in USPAP as an assignment-specific assumption as of the effective date regarding uncertain information used in an analysis which, if found to be false, could alter the appraiser’s opinions or conclusions. The value conclusions are subject to the following extraordinary assumptions that may affect the assignment results. Hypothetical Conditions A hypothetical condition is defined in USPAP as a condition, directly related to a specific assignment, which is contrary to what is known by the appraiser to exist on the effective date of the assignment results but is used for the purpose of analysis. The value conclusions are based on the following hypothetical conditions that may affect the assignment results. The appraisal was developed based on, and this report has been prepared in conformance with the Client’s appraisal requirements, the guidelines and recommendations set forth in the Uniform Value Conclusions Appraisal Premise Interest Appraised Date of Value Value Conclusion Market Value "As Is"Leased Fee 12/3/2021 $140,600,000 Hypothetical Value at income Restricted Rents Fee Simple 12/3/2021 $168,800,000 Compiled by NKF 1. None 1. 2. Our analysis was completed under the hypothetical assumption that there is an affordable housing covenant agreement in place restricting the rents. Based upon terms of these agreements, the concluded income restricted value of the subject property is not reflective of market value of the asset. We have relied upon information provided by the buyer in concluding to a prospective hypotherical value in this analysis and assume the information provided is reflective of the actual terms that will be in place upon commencement of the agreements. The use of these hypothetical conditions might have affected assignment results. The income restriction and ownership entity result in no ad valorem real estate taxes which significantly increases the value of the asset. December 8, 2021 John P. Stoecker The Residences at Escaya Standards of Professional Appraisal Practice (USPAP), and the requirements of the Code of Professional Ethics and Standards of Professional Appraisal Practice of the Appraisal Institute. Certification 5 The Residences at Escaya Certification We certify that, to the best of our knowledge and belief: 1. The statements of fact contained in this report are true and correct. 2. The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are our personal, impartial and unbiased professional analyses, opinions, and conclusions. 3. We have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved. 4. We have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. 5. Our engagement in this assignment was not contingent upon developing or reporting predetermined results. 6. Our compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. 7. This appraisal assignment was not based upon a requested minimum valuation, a specific valuation, or the approval of a loan. 8. Our analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice, as well as the requirements of the State of California. 9. The reported analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Code of Professional Ethics and Standards of Professional Appraisal Practice of the Appraisal Institute. 10. The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. 11. As of the date of this report, Brian Hegarty, MAI has completed the continuing education program for Designated Members of the Appraisal Institute. 12. As of the date of this report, Robert Holman Jr. has completed the Standards and Ethics Education Requirements for Practicing Affiliates of the Appraisal Institute. 13. Cody Van Der Linden made a personal inspection of the property that is the subject of this report. Robert Holman Jr. and Brian Hegarty, MAI have not personally inspected the subject. 14. Significant real property appraisal assistance was provided by Kelly Lam who has not signed this certification. The assistance of Kelly Lam consisted of conducting research on the market, subject property, and transactions involving comparable properties, performing certain appraisal analyses, and assisting in report writing, all under the supervision of the person(s) signing this report. 15. The Firm operates as an independent economic entity. Although employees of other service lines or affiliates of the Firm may be contacted as a part of our routine market research investigations, absolute client confidentiality and privacy were maintained at all times with regard to this assignment without conflict of interest. 16. Within this report, "Newmark Knight Frank", "NKF Valuation & Advisory", "NKF, Inc.", and similar forms of reference refer only to the appraiser(s) who have signed this certification and any persons noted above as having provided significant real property appraisal assistance to the persons signing this report. Certification 6 The Residences at Escaya Robert Holman Jr. Senior Vice President Certified General Real Estate Appraiser California # AG003298 Telephone: (949) 608-2045 Email: Bob.Holman@nmrk.com Brian Hegarty, MAI Senior Vice President Certified General Real Estate Appraiser California # AG030406 Telephone: (415) 445-5181 Email: Cody Van Der Linden Analyst Certified General Real Estate Appraiser California # AG3005443 Telephone: (760) 470-4038 Email: 17. Robert Holman Jr. has not performed any services, as an appraiser or in any other capacity, regarding the property that is the subject of this report within the three-year period immediately preceding the agreement to perform this assignment. Brian Hegarty, MAI has not performed any services, as an appraiser or in any other capacity, regarding the property that is the subject of this report within the three-year period immediately preceding the agreement to perform this assignment. Cody Van Der Linden has not performed any services, as an appraiser or in any other capacity, regarding the property that is the subject of this report within the three- year period immediately preceding the agreement to perform this assignment. Table of Contents The Residences at Escaya Table of Contents Appraisal Transmittal and Certification Certification Table of Contents Subject Maps Subject Photographs Executive Summary 15 Introduction 17 Economic Analysis 20 Neighborhood Analysis 27 Multifamily Market Analysis 38 Retail Component 44 Land and Site Analysis 61 Zoning and Legal Restrictions 67 Improvements Analysis 69 Real Estate Taxes 84 Highest and Best Use 86 Appraisal Methodology 88 Sales Comparison Approach 89 Income Capitalization Approach 96 Hypothetical Income Restricted Analysis 119 Reconciliation of Value 122 Assumptions and Limiting Conditions 125 Addenda Subject Maps 8 The Residences at Escaya Aerial Photo Subject Maps 9 The Residences at Escaya Location Map Subject Photographs 10 The Residences at Escaya Avenida Escaya facing north Avenida Escaya street scene Community Building (NAP) Typical building Leasing office Community clubhouse Subject Photographs 11 The Residences at Escaya Clubhouse Clubhouse kitchen Park Pool area Fitness Center Model Kitchen Subject Photographs 12 The Residences at Escaya Model Bath Model bedroom Model bath Stacked washer/dryer Typical kitchen Typical bedroom Subject Photographs 13 The Residences at Escaya Typical bathroom Balcony Interior scene Typical building Interior scene Garages Subject Photographs 14 The Residences at Escaya Apartments over retail First floor retail Retail storefront Retail frontage Retail Space – 175 Broadway Vacant retail interior Executive Summary 15 The Residences at Escaya Executive Summary Property Type:Multifamily-Mid/High Rise Street Address:1925 Avenida Escaya City, State & Zip:Chula Vista, San Diego County, CA 91913 Gross Building Area (SF):402,195 Net Rentable Area (SF):261,125 Number of Units:272 Year Built:2019 Current Occupancy:97.1% Land Area:9.058 acres; 394,583 SF Zoning:PC Highest and Best Use - As Vacant:Multifamily Use Highest and Best Use - As Improved:Multifamily Use The Residences at Escaya Analysis Details Valuation Dates: Market Value "As Is" December 3, 2021 Hypothetical Value at income Restricted Rents December 3, 2021 Inspection Date and Date of Photos: Report Date: Report Type: Client: Intended Use: Intended User: Appraisal Premise: Intended Use and User: Interest Appraised: Exposure Time (Marketing Period) Estimate: April 20, 2021 As Is, Hypothetical Value at income Restricted Rents December 8, 2021 The intended use and user of our report are specifically identified in our report as agreed upon in our contract for services and/or reliance language found in the report. No other use or user of the report is permitted by any other party for any other purpose. Dissemination of this report by any party to non-client, non-intended users does not extend reliance to any other party and Newmark Knight Frank will not be responsible for unauthorized use of the report, its conclusions or contents used partially or in its entirety. Appraisal Report Solely for bond financing and no other use. California Municipal Finance Authority Leased Fee 6 Months (6 Months) California Municipal Finance Authority Rental Unit Subtotals 1 BR 2 BR 3 BR Overall Average Unit Size 779 SF 1,079 SF 1,581 SF 960 SF Average Unit Asking Rent $2,232 $2,653 $3,704 $2,512 Average Unit Contract Rent $2,077 $2,505 $3,413 $2,348 Unit Occupancy 97.2%97.3% 95.0%97.1% Unit Market Rent $2,292 $2,790 $3,726 $2,601 Leasing Summary Executive Summary 16 The Residences at Escaya Valuation Summary Sales Comparison Approach $/Unit $ Total Number of Sales 5 Range of Sale Dates Mar-21 to Oct-21 Adjusted Range of Comparables ($/Unit)$508,605 to $521,703 Indicated Sales Comparison Approach Value As Is $515,074 $140,100,000 Income Capitalization Approach - Direct Capitalization Method $/Unit $ Total Stabilized Income Estimate Potential Gross Income $28,315 $7,701,803 Stabilized % Vacancy & Collection Loss -4.25% ($327,327) Net Other Income $1,400 $380,800 Effective Gross Income $28,512 $7,755,277 Operating Expenses $12,637 $3,437,184 Operating Expense Ratio 44.3% Net Operating Income $15,875 $4,318,092 Capitalization Rate 3.25% Indicated Direct Capitalization Value As Is $516,912 $140,600,000 Market Value Conclusion As Is $516,912 $140,600,000 Exposure / Marketing Time Min Max Average Concluded Exposure Time 6 Months or Less Concluded Marketing Time 6 Months or Less Compiled by NKF 1. 1. 2. Compiled by NKF Our analysis was completed under the hypothetical assumption that there is an affordable housing covenant agreement in place restricting the rents. Based upon terms of these agreements, the concluded income restricted value of the subject property is not reflective of market value of the asset. We have relied upon information provided by the buyer in concluding to a prospective hypotherical value in this analysis and assume the information provided is reflective of the actual terms that will be in place upon commencement of the agreements. Extraordinary Assumptions and Hypothetical Conditions An extraordinary assumption is defined in USPAP as an assignment-specific assumption as of the effective date regarding uncertain information used in an analysis which, if found to be false, could alter the appraiser’s opinions or conclusions. The value conclusions are subject to the following extraordinary assumptions that may affect the assignment results. A hypothetical condition is defined in USPAP as a condition, directly related to a specific assignment, which is contrary to what is known by the appraiser to exist on the effective date of the assignment results, but is used for the purpose of analysis. The value conclusions are based on the following hypothetical conditions that may affect the assignment results. None The use of these hypothetical conditions might have affected assignment results. The income restriction and ownership entity result in no ad valorem real estate taxes which significantly increases the value of the asset. Introduction 17 The Residences at Escaya Introduction Ownership History The current owner is Village of Escaya Apartments LLC. The following summarizes a three-year history of ownership, the current listing status, and pending transactions for the subject property (as applicable). Village of Escaya Apartments LLC obtained the property in March 8, 2018 from Homefed Village lll Master LLC for an undisclosed sales price. This was a non-arms-length transaction between related ownership entities. The subject property is not listed for sale but the California Municipal Finance Authority has approached the ownership to negotiate a potential purchase price. To the best of our knowledge, no other sale or transfer of ownership has taken place within a three-year period prior to the effective date of the appraisal. Intended Use and User The intended use and user of our report are specifically identified in our report as agreed upon in our contract for services and/or reliance language found in the report. No other use or user of the report is permitted by any other party for any other purpose. Dissemination of this report by any party to non-client, non-intended users does not extend reliance to any other party and Newmark Knight Frank will not be responsible for unauthorized use of the report, its conclusions or contents used partially or in its entirety. The intended use of the appraisal is for solely for securities purposes and no other use is permitted. Such securities shall be offered to “Qualified Institutional Buyers” as defined in Rule 144A under the Securities Act of 1933, as amended (the “Securities Act”) or “Accredited Investors” as described in Rule 501 of Regulation D under the Securities Act and no other use. The client is California Municipal Finance Authority The intended user is California Municipal Finance Authority and no other user is permitted by any other party for any other purpose. Definition of Value Market value is defined as: “The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and Introduction 18 The Residences at Escaya knowledgeably, and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: Buyer and seller are typically motivated; Both parties are well informed or well advised, and acting in what they consider their own best interests; A reasonable time is allowed for exposure in the open market; Payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and The price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale.” (Source: Code of Federal Regulations, Title 12, Chapter I, Part 34.42[g]; also, Interagency Appraisal and Evaluation Guidelines, Federal Register, 75 FR 77449, December 10, 2010, page 77472) Interest Appraised The appraisal is of the Leased Fee interest.1  Leased Fee Interest: The ownership interest held by the lessor, which includes the right to receive the contract rent specified in the lease plus the reversionary right when the lease expires. Appraisal Report This appraisal is presented in the form of an appraisal report, which is intended to comply with the reporting requirements set forth under Standards Rule 2-2(a) of USPAP. This report incorporates sufficient information regarding the data, reasoning and analysis that were used to develop the opinion of value in accordance with the intended use and user. Purpose of the Appraisal The purpose of the appraisal is to develop an opinion of the As Is and Hypothetical Market Value with Restricted Rents of the Leased Fee interest in the subject property. 1 The Dictionary of Real Estate, 6th Edition, Appraisal Institute Introduction 19 The Residences at Escaya Scope of Work Extent to Which the Property is Identified Physical characteristics Legal characteristics Economic characteristics Extent to Which the Property is Inspected NKF inspected the subject property on April 20, 2021 as per the defined scope of work. Cody Van Der Linden made a personal inspection of the property that is the subject of this report. Robert Holman Jr. and Brian Hegarty, MAI have not personally inspected the subject. Type and Extent of the Data Researched Exposure and marking time; Neighborhood and land use trends; Demographic trends; Market trends relative to the subject property type; Physical characteristics of the site and applicable improvements; Flood zone status; Zoning requirements and compliance; Real estate tax data; Relevant applicable comparable data; and Investment rates Type and Extent of Analysis Applied We analyzed the property and market data gathered through the use of appropriate, relevant, and accepted market-derived methods and procedures. Further, we employed the appropriate and relevant approaches to value, and correlated and reconciled the results into an estimate of market value, as demonstrated within the appraisal report. Purpose of the Appraisal Appraisal Premise Interest Appraised Date of Value Market Value "As Is"Leased Fee 12/3/2021 Hypothetical Value at income Restricted Rents Fee Simple 12/3/2021 Compiled by NKF Economic Analysis 20 The Residences at Escaya Economic Analysis Area Analysis Area Map The subject is located within Chula Vista and San Diego County, California. It is part of the San Diego-Carlsbad metro area (San Diego-Carlsbad). Moody’s Analytics’ Economy.com provides the following economic summary for San Diego- Carlsbad as of August, 2021. 2015 2016 2017 2018 2019 2020 INDICATORS 2021 2022 2023 2024 2025 2026 216.1 222.6 231.6 239.7 247.5 241.7 Gross metro product (C12$ bil) 261.8 275.7 284.2 293.8 302.7 310.6 4.1 3.0 4.1 3.5 3.3 -2.3 % change 8.3 5.3 3.1 3.4 3.0 2.6 1,384.8 1,422.4 1,452.0 1,482.3 1,503.7 1,384.9 Total employment (ths)1,412.7 1,476.4 1,504.9 1,522.7 1,534.6 1,544.2 3.0 2.7 2.1 2.1 1.4 -7.9 % change 2.0 4.5 1.9 1.2 0.8 0.6 5.2 4.7 4.0 3.4 3.3 9.3 Unemployment rate (%)6.0 3.5 2.9 3.1 3.4 3.5 6.0 3.9 3.8 5.1 4.4 7.6 Personal income growth (%)6.5 0.8 5.1 5.2 4.8 4.5 68.9 72.0 75.7 80.9 84.0 85.3 Median household income ($ ths) 87.4 87.1 89.8 92.9 96.0 99.2 3,280.8 3,306.1 3,321.2 3,333.9 3,338.3 3,343.1 Population (ths)3,355.5 3,368.0 3,382.0 3,392.3 3,399.8 3,407.2 1.0 0.8 0.5 0.4 0.1 0.1 % change 0.4 0.4 0.4 0.3 0.2 0.2 8.5 3.1 -5.5 -5.2 -13.0 -10.4 Net migration (ths)-0.6 -3.9 -2.2 -5.6 -7.9 -7.7 3,222 2,351 4,056 3,489 3,019 2,900 Single-family permits (#)3,941 6,000 6,599 6,493 6,273 5,842 6,661 8,440 6,385 6,345 5,197 6,572 Multifamily permits (#)5,959 6,354 6,901 6,797 6,372 5,631 280 298 319 338 347 364 FHFA house price (1995Q1=100) 400 429 436 441 444 448 Source: Moody's Analytics Précis® US Metro Moody's Analytics Précis® Metro Indicators: San Diego-Carlsbad Economic Analysis 21 The Residences at Escaya Moody’s summarizes the area’s economic performance in August 2021 as follows: Recent Performance San Diego-Carlsbad's economy is recovering at a below-average pace. Payrolls are rising, but less than three-fifths of the jobs lost during the pandemic have returned, which is far behind the national figure. Most private sector industries are adding positions, but gains are being partially offset by losses in business services, finance and transportation/warehousing. The unemployment rate is higher than the U.S. average and the decline in the labor force during the pandemic has been more severe than that of the state and nation. Market Comparison The following table illustrates key economic indicators and a comparison of the San Diego- Carlsbad to the regional grouping as a whole. As indicated, San Diego is projected to outperform the South Region Metros (Los Angeles, Orange, San Diego, Riverside and San Bernardino counties) in four of eight performance categories shown over the next five years. Indicator 2015 2020 2025 2015 - 2020 2020 - 2025 2015 2020 2025 2015 - 2020 2020 - 2025 Gross metro product (C12$ bil)216.1 241.7 302.7 2.3% 4.6% 5,420 5,744 6,953 1.2% 3.9% Total employment (ths)1,384.8 1,384.9 1,534.6 0.0% 2.1% 47,822 49,052 54,113 0.5% 2.0% Unemployment rate (%)5.2% 9.3% 3.4%5.3% 7.1% 4.2% Personal income growth (%)6.0% 7.6% 4.8%4.2% 5.4% 4.9% Population (ths)3,280.8 3,343.1 3,399.8 0.4% 0.3% 113,395 118,897 123,636 1.0% 0.8% Single-family permits (#)3,222 2,900 6,273 -2.1% 16.7% 362,601 542,304 671,104 8.4% 4.4% Multifamily permits (#)6,661 6,572 6,372 -0.3% -0.6% 182,944 186,669 179,649 0.4% -0.8% FHFA house price (1995Q1=100)280 364 444 5.4% 4.0% 304 399 437 5.6% 1.8% San Diego-Carlsbad outperforming South Region Metros San Diego-Carlsbad underperforming South Region Metros Source: Moody's Analytics Précis® US Metro; Compiled by NKF San Diego-Carlsbad Annual Growth South Region Metros Comparison of Key Economic Indicators - San Diego-Carlsbad Metro to South Region Annual Growth Economic Analysis 22 The Residences at Escaya Employment Sectors and Trends Employment data by occupation and business/industry sectors provides an indication of the amount of diversification and stability in the local economy. Job sector composition also gives an indication of the predominant drivers of current and future demand for supporting commercial real estate sectors. The following tables display employment data by occupation sector and by business/industry sector for the area and region. Occupation Sector White Collar 21,275 54.5% 80,787 64.2% 1,075,167 67.7% 1,075,167 67.7% 11,580,421 64.0% Administrative Support 5,935 15.2% 16,749 13.3% 164,129 10.3% 164,129 10.3% 1,955,983 10.8% Management/Business/Financial 4,910 12.6% 22,073 17.5% 314,049 19.8% 314,049 19.8% 3,318,432 18.3% Professional 6,593 16.9% 30,501 24.2% 444,301 28.0% 444,301 28.0% 4,611,876 25.5% Sales and Sales Related 3,837 9.8% 11,464 9.1% 152,688 9.6% 152,688 9.6% 1,694,130 9.4% Services 7,139 18.3% 22,014 17.5% 252,178 15.9% 252,178 15.9% 2,768,509 15.3% Blue Collar 10,651 27.3% 23,039 18.3% 261,087 16.4% 261,087 16.4% 3,746,712 20.7% Construction/Extraction 3,152 8.1% 6,135 4.9% 73,940 4.7% 73,940 4.7% 901,454 5.0% Farming/Fishing/Forestry 137 0.4% 203 0.2% 7,759 0.5% 7,759 0.5% 266,802 1.5% Installation/Maintenance/Repair 1,423 3.6% 3,539 2.8% 37,261 2.3% 37,261 2.3% 437,054 2.4% Production 1,982 5.1% 4,702 3.7% 54,116 3.4% 54,116 3.4% 768,621 4.2% Transportation/Material Moving 3,957 10.1% 8,460 6.7% 88,011 5.5% 88,011 5.5% 1,372,781 7.6% Total Employees (16+ Occupation Base) 39,065 100.0% 125,840 100.0% 1,588,432 100.0% 1,588,432 100.0% 18,095,642 100.0% Source: ESRI; Compiled by NKF San Diego-Chula Vista- Carlsbad, CA MSAChula Vista City San Diego County Current Employment by Occupation Sector California91911 Industry Sector Agriculture/Mining 130 0.3% 219 0.2% 13,243 0.8% 13,243 0.8% 402,905 2.2% Construction 3,764 9.6% 7,873 6.3% 102,090 6.4% 102,090 6.4% 1,236,406 6.8% Manufacturing 2,949 7.5% 9,202 7.3% 133,263 8.4% 133,263 8.4% 1,567,303 8.7% Wholesale Trade 1,187 3.0% 3,330 2.6% 36,222 2.3% 36,222 2.3% 487,645 2.7% Retail Trade 4,715 12.1% 13,011 10.3% 156,795 9.9% 156,795 9.9% 1,818,261 10.0% Transportation/Utilities 3,042 7.8% 7,925 6.3% 74,552 4.7% 74,552 4.7% 1,093,654 6.0% Information 493 1.3% 2,417 1.9% 34,420 2.2% 34,420 2.2% 495,228 2.7% Finance/Insurance/Real Estate 2,215 5.7% 7,595 6.0% 102,741 6.5% 102,741 6.5% 1,155,716 6.4% Services 17,829 45.6% 61,609 49.0% 840,034 52.9% 840,034 52.9% 8,900,763 49.2% Public Administration 2,741 7.0% 12,663 10.1% 95,072 6.0% 95,072 6.0% 937,761 5.2% Total Employees (16+ Occupation Base) 39,065 100.0% 125,840 100.0% 1,588,432 100.0% 1,588,432 100.0% 18,095,642 100.0% Source: ESRI; Compiled by NKF Current Employment by Industry Sector 91911 Chula Vista City San Diego County San Diego-Chula Vista- Carlsbad, CA MSA California Economic Analysis 23 The Residences at Escaya Comparing the industry sectors for the local market area (Chula Vista City) to San Diego- Carlsbad, CA MSA indicates the local market area is somewhat more heavily weighted toward the Public Administration, Transportation/Utilities, Retail Trade, and Wholesale Trade sectors. By contrast, the industry employment totals for San Diego-Carlsbad, CA MSA indicate somewhat higher proportions within the Services, Manufacturing, Agriculture/Mining, Finance/Insurance/Real Estate, Information, and Construction sectors. The following graphic further illustrates this comparison. Source: ESRI; Compiled by NKF Employment Comparison 52.9% 9.9% 6.0% 8.4% 4.7% 6.4% 6.5% 2.3% 2.2% 0.8% 49.0% 10.3% 10.1% 7.3% 6.3% 6.3% 6.0% 2.6% 1.9% 0.2% 0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% Services Retail Trade Public Administration Manufacturing Transportation/Utilities Construction Finance/Insurance/Real Estate Wholesale Trade Information Agriculture/Mining Chula  Vista City San Diego‐Chula  Vista‐Carlsbad, CA MSA Economic Analysis 24 The Residences at Escaya Unemployment The following table displays the historical unemployment data for the area derived from the US Department of Commerce, Bureau of Labor Statistics. The most recent reported unemployment rate for the San Diego-Carlsbad, CA Metropolitan Statistical Area is 5.3% (October 2021). Bars represent beginning to end range of unemployment rates in each year Red bars denote increasing unemployment from beginning to end of year Green bars are declining unemployment from beginning to end of year Compiled by NKF Unemployment Rate: San Diego-Carlsbad, CA Metropolitan Statistical Area 2.0% 4.0% 6.0% 8.0% 10.0% 12.0% 14.0% 16.0% 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Economic Analysis 25 The Residences at Escaya Major Employers The following table lists a number of major employers with the San Diego-Carlsbad as reported by Moody’s. While not all-encompassing, this list provides further indication of the types of economic sectors that are drivers for the area. Analysis Further economic analysis from Moody’s for August 2021 is detailed as follows: High Tech The metro area's well-trained labor force and already-large tech industry will attract employers engaged in research and development related to information, biotech and cybersecurity. The share of the population aged 25 or older with a bachelor's degree or higher ranks in the top decile of metro areas nationally, and the share of jobs in high tech is twice the U.S. average. High-tech employment suffered only minor losses at the start of the pandemic and has already expanded beyond its previous peak. Gains here will continue thanks to an abundant supply of venture capital and an entrepreneurial culture. Although high costs are a deterrent to some firms, plenty of others such as Google, Apple and Amazon are willing to pay a premium for the advantages of doing Rank Employer Employees 1 University of California >10,000 2 32nd St Naval Station >10,000 3 Mccs Mcrd >10,000 4 Kaiser Permanente >10,000 5 UC San Diego Health 5,000-9,999 6 San Diego Community College 5,000-9,999 7 Merchants Building Maintenance 1,000-4,999  8 Page One Seo 1,000-4,999  9 Scripps Research Institute 1,000-4,999  10 Sharp Grossmont Rehab Center 1,000-4,999  11 Sharp Mary Birch Hospital 1,000-4,999  12 Sharp Memorial Hospital 1,000-4,999  13 Sony Electronics 1,000-4,999  14 US Navy Med Ctr-Orthopedics 1,000-4,999  15 Scripps Mercy Hospital 1,000-4,999 16 Rady Children's Hospital 1,000-4,999 17 Palomar Pomerado Health Rehab 1,000-4,999 18 Sea World San Diego 1,000-4,999 19 Illumina Inc.1,000-4,999 20 Employees' Association of SDG&E 1,000-4,999 Source: Moody's Analytics Précis® US Metro Selected Major Employers: San Diego-Carlsbad Economic Analysis 26 The Residences at Escaya business in San Diego. In addition, Synergies with defense contractors will elevate the broader tech industry. For example, the Defense Department recently tapped Qualcomm to produce microchip. Defense The importance of defense to San Diego's outlook cannot be overstated. The presence of three Navy bases and Marine Corps Base Camp Pendleton means that the federal government employs more than 10% of San Diego's workers in a civilian or military capacity compared with just 3% nationally. The military bases in San Diego are among the most strategically important bases in the Pacific and will add staff at a modest pace in coming months thanks to rising defense spending. In addition, the metro area's deep bench of defense contractors such as Lockheed Martin, Northrop Grumman and General Dynamics will perform well. San Diego is among the top recipients of Department of Defense contracts and the pipeline is filling. The Air Force recently awarded a $3.6 billion contract to Northrop Grumman for radio systems and the Navy awarded a contract to BAE Systems to maintain and modernize the USS San Diego. With Congress expanding the Pentagon's budget, additional federal dollars will ensure steady work for military contractors. Consumers Leisure/hospitality will be a major component of the recovery, but a full rebound in the industry will take time. San Diego has an outsize exposure to visitor spending, but is getting some relief as leisure/hospitality payrolls rise thanks to rebounding visitations at attractions such as Sea World, San Diego Zoo, and Legoland. Still, leisure/hospitality employment is more than 20% lower than before the pandemic, which is worse than nationally. Fortunately, gains will accelerate through next year as residents renew spending and cruise ships start sailing in October. On the other hand, the recovery will take longer than elsewhere because business travel will be slow to recover as low-cost remote meetings become more common, limiting the number of business travelers who will come to San Diego. Conclusion San Diego-Carlsbad's recovery will continue, but the metro area is digging out of a larger hole than that of the state and the nation. Tech, defense and consumer industries will drive the recovery in the months ahead. Longer term, high costs will deter migrants, but gains in dynamic, high-skill service industries will allow San Diego to keep pace with California and the U.S. Neighborhood Analysis 27 The Residences at Escaya Neighborhood Analysis Area Map Area Boundaries The boundaries of the area are: North Olympic Parkway South Main Street East 125 Freeway West 805 Freeway Neighborhood Analysis 28 The Residences at Escaya Land Use and Neighborhood Cycle The development cycle for the area is generally stable and the existing infrastructure is consistent with the surrounding area. The following map illustrates the land uses around the subject: PC is Planned Community, IL is Limited Industrial, A is Agricultural, and R-2 is One and Two Family Residence. Zoning Map Subject Neighborhood Analysis 29 The Residences at Escaya Neighborhood Oversight/Government The location and governmental oversight, including boundary maps, which influence the subject are: Zoning Map Subject Neighborhood Analysis 30 The Residences at Escaya Access and Linkages Primary Access Regional freeways are shown in the following map. Regional Freeways Subject Neighborhood Analysis 31 The Residences at Escaya Land Use The following was developed from Costar data for the major property types in the surrounding 2.8-mile radius around the subject. Otay Ranch The subject is located within Escaya, Village 3 of the Otay Ranch Community. Consisting of 22,899 acres, Otay Ranch is east of I-805 and south of Telegraph Canyon Road. The plan consists of 11 urban villages, containing approximately 27,000 dwelling units and support commercial and community facilities. The entire ranch will ultimately add a total population to Chula Vista of approximately 62,373. The plan also protects the important natural resources that are evident in the area. An 11,000-acre open space preserve has been created to protect most of the Otay Ranch area. Development in these villages are clustered around a "core" area within the village reflecting varying design character and densities. The plan creates tree-lined streets, and pedestrian plazas and buildings to complement human, rather than automotive activity. The plan provides a range Souce: Costar; Compiled by NKF Surrounding Area Commercial Property Characteristics Industrial Retail Office Multi- Family Specialty Health Care By # of Properties Industrial Retail Office Multi- Family Specialty Health Care By Size (SF) Neighborhood Analysis 32 The Residences at Escaya of transportation alternatives to the automobile, most notably transit and pedestrian-oriented activities. Many of these villages will be connected by the future extension of the San Diego Trolley LRT. The village cores also provide amenities such as commercial, parks, and schools within a short walking distance from the residences. In addition, the Eastern Urban Center, now known as the Millenia development, contains a variety of office, commercial, and high-density residential uses. This urban area provides a unique functional and symbolic center for Otay Ranch. Within Village 3 – Escaya, There are +/-950 Single Family units plus 272 apartments in the subject. The master developer, HomeFed Corp. is pursuing approvals for an additional 270 residential units south of Main Street (most likely Single Family) and is pursuing a rezone of an office site to add an additional 249 residential units (most likely apartments). The 270 units proposed south of Main Street are currently estimated for occupancy starting in late 2023. The proposed rezone is in process and approval is expected in early 2021. A Chevron station is now open and adjacent is a proposed self-storage facility. Adjacent to the self-storage, HomeFed has entered escrow with a developer to construct a +/-176,000 SF industrial project. Neighborhood Analysis 33 The Residences at Escaya Immediate Vicinity Within the immediate area of the subject, property uses include the following: North o Vacant Land East o Multi-Family Residential South o Vacant Land/Single-Family Residential West o Multi-Family Residential Demographics A demographic summary for the defined area is illustrated as follows: 1-Mile Radius 3-Miles Radius 5-Miles Radius 91911 Chula Vista City San Diego County San Diego-Chula Vista-Carlsbad, CA MSA California Population 2010 Total Population 865 97,810 288,945 82,459 243,916 3,095,313 3,095,313 37,253,956 2021 Total Population 10,032 124,489 323,277 86,716 274,747 3,287,244 3,287,244 39,476,705 2026 Total Population 10,535 128,917 332,272 88,411 282,516 3,379,404 3,379,404 40,507,842 Projected Annual Growth % 1.0% 0.7% 0.6% 0.4% 0.6% 0.6% 0.6% 0.5% Households 2010 Total Households 245 27,679 81,862 24,436 75,515 1,086,865 1,086,865 12,577,498 2021 Total Households 2,828 34,873 90,854 25,354 83,532 1,152,906 1,152,906 13,283,432 2026 Total Households 2,966 35,988 93,086 25,740 85,539 1,185,740 1,185,740 13,615,954 Projected Annual Growth % 1.0% 0.6% 0.5% 0.3% 0.5% 0.6% 0.6% 0.5% Income 2021 Median Household Income $115,271 $102,637 $85,772 $62,811 $84,565 $84,989 $84,989 $80,044 2021 Average Household Income $129,330 $115,499 $102,301 $78,518 $101,684 $113,225 $113,225 $113,468 2021 Per Capita Income $36,440 $32,287 $28,886 $22,967 $31,010 $40,045 $40,045 $38,272 Housing 2021 Owner Occupied Housing Units 73.1% 66.4% 60.4% 50.0% 56.0% 50.9% 50.9% 51.3% 2021 Renter Occupied Housing Units 17.5% 28.7% 35.3% 46.8% 39.3% 42.6% 42.6% 40.8% 2021 Median Home Value $589,165 $581,463 $566,330 $476,789 $580,538 $663,231 $663,231 $625,650 Median Year Structure Built 2008 2000 1986 1971 1984 1979 1979 1975 Miscellaneous Data Items 2021 Bachelor's Degree 29.2% 25.7% 20.3% 13.7% 21.5% 25.0% 25.0% 22.3% 2021 Grad/Professional Degree 11.9% 10.4% 8.5% 5.1% 9.5% 15.9% 15.9% 13.4% 2021 College Graduate % 41.1% 36.1% 28.8% 18.9% 31.0% 40.9% 40.9% 35.6% 2021 Average Household Size 3.55 3.55 3.47 3.40 3.27 2.76 2.76 2.91 2021 Median Age 32.8 34.0 34.9 34.7 35.2 36.2 36.2 36.6 Source: ESRI; Compiled by NKF Demographic Analysis Neighborhood Analysis 34 The Residences at Escaya Amenities Retail tenants are shown in the following Land Vision aerial map. Land Vision Retail Amenities Map National and regional retail tenants are distributed throughout the area and the infrastructure supports resident and day-time demand from businesses. Subject Neighborhood Analysis 35 The Residences at Escaya Residential Housing Home sales for November 2021 from Land Vision are presented in the following tables and the heat maps show the location of these transactions. Neighborhood Analysis 36 The Residences at Escaya Land Vision Home Sales: 1,000-2,999 sq. feet Subject Neighborhood Analysis 37 The Residences at Escaya Schools Scores for public elementary, middle, and high schools from Great Schools.org are presented in the following exhibit. Schools are rated on a scale of 1 to 10, with 10 being the best. Great Schools The subject property is assigned to above average schools in the city of Chula Vista. Outlook and Conclusions The subject is in an established community with highly rated schools and extensive retail support. Subject Multifamily Market Analysis 38 The Residences at Escaya Multifamily Market Analysis The following discussion outlines overall market performance in the surrounding Multifamily market using REIS market metric data. Presented first are market statistics of the San Diego County area and the subject National City/Chula Vista submarket overall. The analysis is then further refined to focus on demand for the subject and the properties considered to be primary competition. Period San Diego National City/Chula Q2 2018 $1,779 $1,648 Q3 2018 $1,818 $1,667 Q4 2018 $1,832 $1,680 Q1 2019 $1,847 $1,700 Q2 2019 $1,872 $1,729 Q3 2019 $1,899 $1,740 Q4 2019 $1,907 $1,756 Q1 2020 $1,908 $1,765 Q2 2020 $1,904 $1,783 Q3 2020 $1,894 $1,785 Q4 2020 $1,888 $1,795 Q1 2021 $1,883 $1,799 Q2 2021 $1,899 $1,812 Q3 2021 $2,034 $1,871 Source: Reis; Compiled by NKF Valuation & Advisory Asking Rent Per Unit $1,500.00 $1,600.00 $1,700.00 $1,800.00 $1,900.00 $2,000.00 $2,100.00 Q2 2018 Q1 2019 Q4 2019 Q3 2020 Q2 2021 San Diego National City/Chula  Vista Period San Diego National City/Chula Q2 2018 95.8% 94.9% Q3 2018 95.7% 95.4% Q4 2018 95.6% 95.7% Q1 2019 95.7% 95.9% Q2 2019 95.9% 95.8% Q3 2019 95.8% 95.7% Q4 2019 95.7% 95.7% Q1 2020 95.9% 95.8% Q2 2020 95.9% 95.3% Q3 2020 95.5% 95.6% Q4 2020 95.6% 95.5% Q1 2021 95.6% 95.5% Q2 2021 95.5% 95.9% Q3 2021 95.5% 96.0% Source: Reis; Compiled by NKF Valuation & Advisory Occupancy Rate 90.0% 91.0% 92.0% 93.0% 94.0% 95.0% 96.0% 97.0% 98.0% 99.0% 100.0% Q2 2018 Q1 2019 Q4 2019 Q3 2020 Q2 2021 San Diego National City/Chula  Vista Multifamily Market Analysis 39 The Residences at Escaya The average occupancy rate for the subject National City/Chula Vista submarket is slightly higher than the overall San Diego County market area. The average rental rate for the National City/Chula Vista submarket is lower than the overall San Diego County market. Based on the statistics there has been limited impact from Covid-19 on the overall market as occupancy has remained high and rental rates have risen since 2020. Market and Submarket Trends and Forecast The overall San Diego County market area and National City/Chula Vista submarket are projected to improve with increasing occupancy and rental rates. Inventory (Unit) Completions (Unit) Vacancy (%) Net Absorption (Unit) Asking Rent/Unit Inventory (Unit) Completions (Unit) Vacancy (%) Net Absorption (Unit) Asking Rent/Unit Q3 2019 201,767 1,374 4.2% 1,035 $1,899 23,548 77 4.3% 62 $1,740 Q4 2019 202,824 1,057 4.3% 858 $1,907 23,548 0 4.3% -7 $1,756 Q1 2020 202,824 0 4.1% 466 $1,908 23,548 0 4.2% 21 $1,765 Q2 2020 203,129 305 4.1% 200 $1,904 23,656 108 4.7% -5 $1,783 Q3 2020 204,371 1,242 4.5% 504 $1,894 23,656 0 4.4% 52 $1,785 Q4 2020 204,762 391 4.4% 505 $1,888 23,718 62 4.5% 45 $1,795 Q1 2021 204,762 0 4.4% 19 $1,883 23,718 0 4.5% -16 $1,799 Q2 2021 205,379 617 4.5% 352 $1,899 23,718 0 4.1% 102 $1,812 Q3 2021 205,921 542 4.5% 607 $2,034 23,718 0 4.0% 35 $1,871 2021 * 207,287 2,866 4.5% 2,209 $2,041 23,888 170 4.1% 249 $1,884 2022 * 209,996 2,709 4.6% 2,452 $2,110 24,080 192 4.0% 208 $1,927 2023 * 211,509 1,513 4.5% 1,629 $2,175 24,126 46 4.2% -7 $1,946 2024 * 213,030 1,521 4.2% 2,051 $2,239 24,236 110 4.2% 107 $1,986 2025 * 214,653 1,623 4.1% 1,755 $2,310 24,423 187 4.3% 152 $2,033 2026 * 216,078 1,425 3.9% 1,792 $2,381 24,582 159 4.1% 204 $2,085 2027 * 217,351 1,273 3.8% 1,445 $2,452 24,631 49 4.0% 68 $2,145 2028 * 218,792 1,441 3.7% 1,580 $2,532 24,720 89 4.0% 107 $2,219 2029 * 220,374 1,582 3.6% 1,676 $2,614 24,825 105 3.8% 134 $2,310 2030 * 221,795 1,421 3.6% 1,345 $2,703 24,879 54 3.7% 82 $2,414 * Reis Base Case Forecast Source: Reis; Compiled by NKF Valuation & Advisory Multifamily Market Trends San Diego National City/Chula Vista Multifamily Market Analysis 40 The Residences at Escaya Supply & Demand Construction Versus Absorption Information about supply and demand changes outside of the metric data was presented previously. The following illustrates construction and absorption as reported by REIS separately. Absorption in the National City/Chula Vista submarket has kept pace with construction over the past five years as evidenced by the approximate one to one ratio of construction to absorption. Reis forecasts that construction and absorption will remain in approximate equilibrium over the upcoming five years. Trends and Projections Subject and Market Historical and Forecast Trends Market / Submarket Unit Built Unit Absorbed Const. / Abs. Ratio Unit Built Unit Absorbed Const. / Abs. Ratio Unit Built Unit Absorbed Const. / Abs. Ratio Unit Built Unit Absorbed Const. / Abs. Ratio San Diego 1,938 1,675 1.2 10,660 9,181 1.2 15,920 13,403 1.2 10,232 10,096 1.0 National City/Chula Vista 170 113 1.5 760 652 1.2 1,220 1,174 1.0 705 709 1.0 Source: Reis; Compiled by NKF Valuation & Advisory Prior Full Year History Prior Three Year History Prior Five Year History Five Year Forecast Construction/Absorption Change Full Calendar Years History Forecast Current Most Recent Full Year Trailing 3- Year Trailing 5- Year Trailing 10- Year Forward 1- Year Forward 3- Year Forward 5- Year Reis San Diego 4.50% 4.40% 4.40% 3.40% 3.30% 4.60% 4.20% 3.90% National City/Chula Vista 4.00% 4.50% 4.30% 3.80% 4.00% 4.00% 4.20% 4.10% Source: REIS, NKF Valuation & Advisory Market Vacancy Rate Indicators Multifamily Market Analysis 41 The Residences at Escaya CoStar Competitive Market The following map and tables provide a summary of the local market based on CoStar. This data differs from the data in the previous section since this part of the analysis focuses more on the immediate submarket. It should be noted blue diamonds depict properties either in escrow or for-sale.  Geography o Area boundaries below Property Type o Multi-family apartments o Units ranging in size from 50 -500 units CoStar Properties Map Subject Multifamily Market Analysis 42 The Residences at Escaya CoStar Trends CoStar Analytics CoStar is forecasting the market will continue to improve in 2022 with the vacancy rate declining and market rents increasing. Multifamily Market Analysis 43 The Residences at Escaya CoStar Buyer Profile The following table provides a summary based upon the following sales search parameters in CoStar. Geography – San Diego County Property – Apartment buildings ranging in size from 50-500 units Time – Sales from December 1, 2020 Sale by Buyer Type Outlook and Conclusions The typical buyer is private parties, which is consistent with the buyer profiles noted by brokers in the competitive market and the individual sales San Diego and the subject market should be characterized by strong occupancy and stable rental rates as demand in this market continues to remain strong. Retail Component 44 The Residences at Escaya Retail Component The retail component is considered secondary use and therefore this component has been valued in this stand-alone section which includes the following: Subject Analysis Overall Retail Market Overview CoStar Competitive Market Analysis Retail Component Net Operating Income Projection Retail Component Value Subject Analysis The retail space at the subject is on the ground floor of a larger mixed-use development and totals 20,272 square feet. The space is divided into 15 units and is 37.6% percent leased (the vacant suites are actively on the market). It is part of a larger residential community which is being revitalized through the development of similar mixed-use projects. The retail component is a relatively minor component of the overall project as the income from this segment is 10% of the effective gross income from the residential component. The following site plan and rent roll provide additional information on the retail component. Retail Component 45 The Residences at Escaya Overall Retail Market Analysis The following discussion outlines overall market performance in the surrounding Retail market. Presented first are market statistics of the San Diego area and the subject South Bay submarket overall along with more closely focused statistics related specifically to the subject property and its market segment. The analysis is then further refined to focus on demand for the subject and the properties considered to be primary competition. Suite Rentable Rem. Number Tenant Area (SF) Start End Mos. MLA Category $ Total $ PSF $ Total $ PSF 1/114/116 Brandywine Market 2,536 Jul-21 May-30 102 Retail $76,080 $30.00 $83,688 $33.00 1-118 The Gents Corner Barbershop 1,221 Jun-21 Oct-25 46 Retail $36,630 $30.00 $40,293 $33.00 3-101 TBD 1,338 0 Restaurant $48,168 $36.00 3-103 TBD 1,211 0 Retail $36,330 $30.00 3-105 TBD 1,235 0 Retail $37,050 $30.00 3-107 TBD 1,207 0 Retail $36,210 $30.00 3-109 TBD 1,221 0 Restaurant $43,956 $36.00 4-105 Taco Lounge 1,337 Jan-22 Nov-25 47 Restaurant $48,132 $36.00 $44,121 $33.00 4-107 Broadys House of Flavors 1,244 Dec-21 Jul-25 43 Retail $37,320 $30.00 $41,052 $33.00 4-109 TBD 1,216 0 Retail $36,480 $30.00 4-111 TBD 1,216 0 Retail $36,480 $30.00 4-113 TBD 1,352 0 Restaurant $48,672 $36.00 5-102 TBD 1,331 0 Retail $39,930 $30.00 5-104 TBD 1,314 0 Retail $39,420 $30.00 5-106 Pride N Joy Pet Grooming 1,293 Jun-21 Jun-26 54 Retail $38,790 $30.00 $42,669 $33.00 Total Occupied 7,631 66 $236,952 $31.05 $251,823 $33.00 Total Vacant 12,641 $402,696 $31.86 Total Total (Average)20,272 66 $639,648 $31.55 $251,823 $33.00 Compiled by NKF Rent Roll Lease Term Year 1 Market Rent Year 1 Contract Rent Period San Diego South Bay Chula Vista Q2 2018 $24.33 $23.51 $23.34 Q3 2018 $24.74 $23.77 $23.90 Q4 2018 $23.31 $23.55 $24.45 Q1 2019 $22.96 $22.62 $21.89 Q2 2019 $22.63 $22.75 $21.98 Q3 2019 $23.15 $22.45 $21.29 Q4 2019 $24.30 $22.18 $20.94 Q1 2020 $24.56 $22.36 $21.60 Q2 2020 $26.37 $22.41 $21.72 Q3 2020 $27.30 $22.57 $21.64 Q4 2020 $27.70 $22.73 $21.20 Q1 2021 $28.35 $23.95 $22.80 Q2 2021 $28.16 $23.70 $22.96 Q3 2021 $28.49 $23.40 $23.41 Source: Costar; Compiled by Newmark Valuation & Advisory Asking Rent Per SF $18.00 $20.00 $22.00 $24.00 $26.00 $28.00 $30.00 $32.00 Q2 2018 Q1 2019 Q4 2019 Q3 2020 Q2 2021 San Diego South Bay Chula  Vista Retail Component 46 The Residences at Escaya The average occupancy rate for the subject submarket is lower than that of the overall market area. The average rental rate for the submarket is lower than the overall San Diego market. The subject submarket is considered a stable submarket as compared to the other submarkets in the overall San Diego area due to its location. Period San Diego South Bay Chula Vista Q2 2018 95.8% 95.8% 97.1% Q3 2018 95.7% 96.5% 97.7% Q4 2018 95.7% 96.6% 98.0% Q1 2019 95.5% 96.0% 97.4% Q2 2019 95.7% 96.4% 97.6% Q3 2019 95.7% 96.3% 97.4% Q4 2019 95.7% 96.4% 97.2% Q1 2020 95.5% 96.5% 97.2% Q2 2020 95.9% 96.3% 97.0% Q3 2020 95.4% 96.0% 96.6% Q4 2020 95.3% 95.9% 96.6% Q1 2021 94.5% 95.1% 94.4% Q2 2021 94.6% 95.1% 94.7% Q3 2021 94.9% 95.8% 95.2% Source: Costar; Compiled by Newmark Valuation & Advisory Occupancy Rate 90.0% 91.0% 92.0% 93.0% 94.0% 95.0% 96.0% 97.0% 98.0% 99.0% 100.0% Q2 2018 Q1 2019 Q4 2019 Q3 2020 Q2 2021 San Diego South Bay Chula  Vista Trailing Four Quarters Ended Q3 2021 Market / Submarket Inventory (SF) Completions (SF) Vacancy (%) Net Absorption (SF) NNN Rent Overall / SF San Diego 139,647,661 553,836 5.10% -216,256 $28.49 South Bay 19,586,172 54,051 4.20% 15,729 $23.40 Chula Vista 9,060,140 40,459 4.80% -91,285 $23.41 Source: Costar; Compiled by Newmark Valuation & Advisory Retail Market Statistics Retail Component 47 The Residences at Escaya Market and Submarket Trends The overall market area and submarket have been increasing with respect to occupancy over the past year. Over the past several years, effective rental rates have been following an increasing trend. It appears leasing has improved over the last two quarters in the subject’s submarket. Inventory (SF) Completions (SF) Vacancy % NNN Rent Overall / SF Inventory (SF) Completions (SF) Vacancy % NNN Rent Overall / SF Q3 2019 140,046,525 66,027 4.3% $23.15 9,023,116 7,553 2.6% $21.29 Q4 2019 139,989,120 34,931 4.3% $24.30 9,013,645 0 2.8% $20.94 Q1 2020 139,884,278 27,817 4.5% $24.56 8,996,261 0 2.8% $21.60 Q2 2020 139,067,204 94,695 4.1% $26.37 9,019,681 23,420 3.0% $21.72 Q3 2020 139,189,312 143,370 4.6% $27.30 9,019,681 0 3.4% $21.64 Q4 2020 139,237,689 71,106 4.7% $27.70 9,019,681 0 3.4% $21.20 Q1 2021 139,494,810 313,736 5.5% $28.35 9,019,681 0 5.6% $22.80 Q2 2021 139,579,947 96,082 5.4% $28.16 9,060,140 40,459 5.3% $22.96 Q3 2021 139,647,661 72,912 5.1% $28.49 9,060,140 0 4.8% $23.41 Source: Costar; Compiled by Newmark Valuation & Advisory San Diego Chula Vista Retail Market Trends Retail Component 48 The Residences at Escaya Supply & Demand Construction Versus Absorption Trends and Projections Subject and Market Historical and Forecast Trends Market / Submarket SF Built SF Absorbed Const. / Abs. Ratio SF Built SF Absorbed Const. / Abs. Ratio SF Built SF Absorbed Const. / Abs. Ratio San Diego 336,988 -1,352,328 -0.2 1,282,034 -1,498,760 -0.9 2,444,849 384,975 6.4 South Bay 98,428 -30,189 -3.3 272,202 206,134 1.3 398,673 492,732 0.8 Chula Vista 23,420 -47,651 -0.5 33,058 -52,502 -0.6 63,619 143,913 0.4 Source: Costar; Compiled by Newmark Valuation & Advisory Prior Calendar Years History Construction/Absorption Change Prior Calendar Year History Prior Three Year History Prior Five Year History Current Most Recent Full Year Trailing 3- Year Trailing 5- Year Trailing 10- Year Costar San Diego 5.10% 4.70% 4.30% 4.00% 5.50% South Bay 4.20% 4.10% 3.40% 3.30% 5.40% Chula Vista 4.80% 3.40% 2.00% 2.80% 4.10% Source: Costar, Newmark Valuation & Advisory Market Vacancy Rate Indicators Retail Component 49 The Residences at Escaya CoStar Competitive Market The following map and tables provide a summary of the local market based on CoStar. Geography o The polygon borders in the map Property Type o Retail Properties o Multi-Tenant between 5,000 SF and 50,000 SF CoStar Properties Map Subject Retail Component 50 The Residences at Escaya CoStar Trends CoStar Analytics Retail Component 51 The Residences at Escaya CoStar Buyer Profile The following table provides a summary based upon the following sales search parameters in CoStar. Geography – San Diego County Property – Multi-Tenant Retail Buildings between 10,000 to 50,000 Time – Sales from January 1, 2021 Sale by Buyer Type Outlook and Conclusions The typical buyer is private parties, which is consistent with the buyer profiles noted by brokers in the competitive market and the individual sales San Diego County and the subject market should be characterized by strong occupancy and increasing rental rates as demand in this market continues to remain strong. Retail Component 52 The Residences at Escaya Net Operating Income Projection The following analysis is used to determine the projected net operating income for this component of the subject. The resulting figure is added to the direct capitalization in the primary use analysis. Market Rent Contract rents typically establish income for leased space, while market rent is the basis for estimating income for current vacant space and future speculative re-leasing of space due to expired leases. Also, it is important to compare current contract rent levels with market rent levels (i.e. above/below market rent profile). To estimate market rent for the subject, we considered data and opinions from the following: asking rents from competitive properties; actual recent leases from comparable buildings; recently negotiated or signed leases within the subject property; and opinions of market rent derived from our interviews of leasing brokers active in the local market Comparable Map Retail Component 53 The Residences at Escaya Retail SpaceSubjectComparable 1Comparable 2Comparable 3Comparable 4Comparable 5Comparable 6Comparable 7Property NameRetail Component Freestanding Strip Retail Heritage Town Center Eastlake Village Center Millenia Town Center Marketplace at Windingwalk Chula Vista Bay Center The Shops at Bonita Address1925 Avenida Escaya. 788 Broadway 1392 East Palomar Street 2220 Otay Lakes Road 2020 Birch Road 1745-2160 Eastlake Parkway 645 H Street3001 Bonita RoadCity, StateChula Vista, CAChula Vista, CAChula Vista, CAChula Vista, CAChula Vista, CAChula Vista, CAChula Vista, CAChula Vista, CASubmarketValuation RetailChula VistaChula VistaEastlakeEastlakeChula VistaChula VistaChula VistaRentable Area (SF)20,272 SF5,600 SF35,864 SF8,207 SF3,500 SF103,711 SF14,512 SF9,194 SFYear Built (Renovated)20201980200219962020200819751994Number of Stories1 1 311111ExteriorStuccoStuccoStuccoStuccoStuccoStuccoStuccoStuccoConditionGood AverageAverageAverageAverageAverageAverageAverageInvestment GradeClass CClass BClass BClass CClass CClass AClass CClass CRental Survey InformationSurvey DateDec-21Dec-21Apr-21Apr-21Apr-21Apr-21Apr-21Lease DetailsLease StatusSigned LeaseSigned LeaseSigned LeaseSigned LeaseSigned LeaseSigned LeaseSigned LeaseLease DateSep-21Jul-21Dec-20Aug-20Dec-19Jan-20Dec-19Term (Mos.)36 36 60 120 60 60 60 Lease Size (SF)1,200 1,188 1,732 1,886 10,387 1,384 1,271 Rates and MeasuresBase Rental Rate$36.00 $30.00 $45.00 $48.00 $40.20 $30.00 $32.40 Lease Reimbursement MethodTriple NetTriple NetTriple NetTriple NetTriple NetTriple NetTriple NetCompiled by NKFComparable Rentals Summary Retail Component 54 The Residences at Escaya Analysis of Comparable Leases The comparables included represent retail space in strip centers, mixed-use(residential/retail), and retail space in anchored shopping center developments. The leases range from $30.00 to $48.00 PSF/Year. The rents at the high end of the range are part of anchored/mixed-use properties which would be more desirable than a freestanding strip retail building. The subject would achieve a rent towards the middle of the range as it not anchored. In addition to the comparables, consideration was given to the recent leases in the subject. There are currently five signed leases for six suites and all leases include a base rent of $33.00 PSF/Year. The asking rent for the vacant spaces ranges from $3.00 PSF/Mo to $3.25 PSF/Mo (Higher rent is for end cap spaces that include patio area as these will be leased to restaurants which require a more intensive build-out). The leasing activity at the subject has been limited as only 1 suite was leased over the last 6 months. Based on data presented in the market analysis, it appears retail leasing has been increasing in the subject’s submarket. Thus, we have concluded to a figure below the subject’s asking rate to achieve stabilization as this would likely increase demand and allow for stabilization in 12 months as opposed to a longer stabilization period to achieve a higher rent. The most recent leases support the concluded market rent figures. Overall, market rent would range from a low of $30.00 to a high of $36.00 based upon the location and tenancy. Conclusion The contract rent and market rent are show in the following table Retail Component 55 The Residences at Escaya Common Area Reimbursements Leases in the subject market are generally structured on a triple net basis, with the tenants responsible for all on-site operating expenses. Due to the mixed-use nature of most of this retail market, space is typically marketed on a fixed CAM basis and the subject is projected at a rate of $11.44 per square foot which is on par with comparable properties which typically range from $6.00 to $12.00 per square foot annually. Vacancy & Collection Loss Allowance The following was considered in estimating the total stabilized vacancy and collection loss allowance 10.00%. The subject is a multi-tenant asset and will be subject to vacancy Larger mixed-use developments similar to the subject in the market are and have historically been impacted by vacancy when leased at market rates Supply will continue to be added to the market through the continued development of additional mixed-use projects (the ground floor is required to be commercial space). Suite Rentable Rem. Number Tenant Area (SF) Start End Mos. MLA Category $ Total $ PSF $ Total $ PSF 1/114/116 Brandywine Market 2,536 Jul-21 May-30 102 Retail $76,080 $30.00 $83,688 $33.00 1-118 The Gents Corner Barbershop 1,221 Jun-21 Oct-25 46 Retail $36,630 $30.00 $40,293 $33.00 3-101 TBD 1,338 0 Restaurant $48,168 $36.00 3-103 TBD 1,211 0 Retail $36,330 $30.00 3-105 TBD 1,235 0 Retail $37,050 $30.00 3-107 TBD 1,207 0 Retail $36,210 $30.00 3-109 TBD 1,221 0 Restaurant $43,956 $36.00 4-105 Taco Lounge 1,337 Jan-22 Nov-25 47 Restaurant $48,132 $36.00 $44,121 $33.00 4-107 Broadys House of Flavors 1,244 Dec-21 Jul-25 43 Retail $37,320 $30.00 $41,052 $33.00 4-109 TBD 1,216 0 Retail $36,480 $30.00 4-111 TBD 1,216 0 Retail $36,480 $30.00 4-113 TBD 1,352 0 Restaurant $48,672 $36.00 5-102 TBD 1,331 0 Retail $39,930 $30.00 5-104 TBD 1,314 0 Retail $39,420 $30.00 5-106 Pride N Joy Pet Grooming 1,293 Jun-21 Jun-26 54 Retail $38,790 $30.00 $42,669 $33.00 Total Occupied 7,631 66 $236,952 $31.05 $251,823 $33.00 Total Vacant 12,641 $402,696 $31.86 Total Total (Average)20,272 66 $639,648 $31.55 $251,823 $33.00 Compiled by NKF Rent Roll Lease Term Year 1 Market Rent Year 1 Contract Rent Retail Component 56 The Residences at Escaya Operating Expenses Direct Capitalization The following sales were utilized to support the direct capitalization. The sales create a range from 5.58% to 6.62% with an average of 5.94%. Based on the tenants at the subject and the external impact of Covid-19, the subject would generate a rate toward the upper end of the range. Further, the subject is part of a larger mixed-use development which would typically increase the rate relative to a stand-alone asset. Based on this information, a capitalization rate of 6.25 percent is considered reasonable Comp 1 Comp 2 Comp 3 Comp 4 Year Built 2007 2009 1951 1955 SF 20,082 40,000 9,000 17,494 Operating Data Type Actual Actual Actual Actual Year 2019 2018 2018 2018 Operating Expenses per Square Foot Real Estate Taxes $2.16 $2.48 $5.71 $4.09 Insurance $0.12 $0.44 $0.52 $0.24 Repairs and Maintenance $4.42 $3.25 $1.44 $1.85 General and Administrative $0.30 $0.50 $0.00 $0.30 Management $1.10 $1.92 $0.60 Total Operating Expenses per Square Foot $7.00 $7.77 $9.59 $7.08 Net Operating Income (% of EGI) Compiled by NKF Expense Analysis per Square Foot No.Address Size Sale Date Price Price/SF($) Occupancy Cap Rate 1.) 5404-5420 El Cajon Boulevard, San Diego 9,672 Oct-21 $4,100,000 $423.90 86.70% 5.50% 2.) 1208 Broadway, Chula Vista 6,600 Sep-21 $5,400,000 $654.27 50% N/A 3.) 3773 W illow Glen, El Cajon 8,497 Jul-20 $3,800,000 $447.22 100.00% 6.62% 4.) 9254 Scranton Road, San Diego 11,901 Dec-19 $9,000,000 $756.24 100.00% 6.05% 5.) 8274 Parkway Drive, La Mesa 10,809 Nov-19 $3,600,000 $333.06 100.00% 5.97% 6.) 11385 Poway Road, San Diego 15,038 Sep-19 $6,800,000 $452.19 100.00% 5.58% Compiled by NKF Comparable Sales Retail Component 57 The Residences at Escaya Stabilization Discount The space is divided into 15 retail spaces and is 37.6% percent leased (the vacant suites are actively on the market and the broker indicated there are ongoing negotiations with several prospective tenants). It is part of a larger residential community which is still in lease-up. We have estimated a 12-month stabilization period as the lower market rent will likely attract tenants. The lease-up costs for the subject are shown below and have been deducted in our direct capitalization analysis. For the purposes of this analysis, a stabilization discount of $1,230,000 has been applied. Space Size Stabilization Date Months Vacant Gross Income/SF Lost Income TI/SF TI Cost Term(Years CommissionLC Cost Total Retail Space (Vacant) 8730 12/1/2022 12 $40.71 $355,369 $25 $218,250 5 6.00% $106,611 $700,000 Restaurant Space (Vacant) 3911 12/1/2022 12 $46.71 $182,670 $50 $195,550 5 6.00% $54,801 $430,000 Leased Space (Free Rent Per Lease Documents)$100,000 Total $1,230,000 Rounded $1,230,000 Compiled by NKF Lease Up Costs Retail Component 58 The Residences at Escaya Commercial Component Value The resulting value of the commercial component is: Summary of Stabilized Net Operating Income Item Description % of Income $ / SF Total $ Retail Revenue 20,272 SF Potential Base Rent $32.29 $654,519 Scheduled Base Rent $32.29 $654,519 Expense Recoveries $10.21 $206,908 Percentage Rent Income $0.00 $0 Total Tenant Revenue $42.49 $861,427 Vacancy Allowance -10.00% ($4.25) ($86,143) Effective Gross Income $38.24 $775,285 Operating Expenses 20,272 SF Real Estate Taxes $5.06 $102,562 Insurance $0.50 $10,136 General and Administrative $0.50 $10,136 Management 3.00% $1.15 $23,259 Common Area Maintenance $3.50 $70,952 Total Operating Expenses 28.00% $10.71 $217,044 Net Operating Income $27.54 $558,240 Direct Capitalization Method $ / SF Total $ As Stabilized Stabilized Net Operating Income $27.54 $558,240 Overall Capitalization Rate 6.25% Prospective As Stabilized Value Effective Date: $8,931,844 Rounded $439.03 $8,900,000 Value $9,708,527 $9,304,005 $8,931,844 $8,588,312 $8,270,226 De-Escalated Prospective Stabilized Value Indications Value Indication De-Escalation Factor (per year)0.00% Hypothetical As Stabilized Value as of Current Date Effective Date: $8,931,844 As Is Hypothetical As Stabilized Value as of Current Date Effective Date: $8,931,844 Stabilization Discount ($1,230,000) As Is Value Effective Date: $7,701,844 Rounded $379.83 $7,700,000 Compiled by NKF Income Capitalization Approach 12/3/2021 OAR 5.75% Valuation Matrix Value Indication 5/1/2022 12/3/2021 12/3/2021 6.00% 6.25% 6.50% 6.75% Retail Component 59 The Residences at Escaya Income Capitalization Approach Conclusion The concluded value by the Income Capitalization Approach considers the direct capitalization approach. The typical buyer in the competitive market for the subject only uses the direct capitalization approach. Market rent was well established, and the expense estimates were considered reasonable. Capitalization rates were developed from a number of sources including the sales used in the sales comparison approach. Market Value Premise As Is Prospective Upon Stabilization As of Date:December 3, 2021 May 1, 2022 Direct Capitalization $7,700,000 $8,900,000 Reconciled Value $7,700,000 $8,900,000 Value per SF $379.83 $439.03 Compiled by NKF Income Capitalization Approach - Indicated Value Retail Component 60 The Residences at Escaya As additional support to this value conclusion the following sales of commercial retail centers in the San Diego market was considered. The concluded value for the subject on a price per square foot basis is towards the center of the range of these sales as represent varied locations and property conditions (age, appeal, etc). Conclusion The following points summarizes the overall conclusion for the retail component. The neighborhood is being revitalized and there will be demand for new retail tenants once the impact of the pandemic recedes. No.Address Size Sale Date Price Price/SF($) Occupancy Cap Rate 1.) 5404-5420 El Cajon Boulevard, San Diego 9,672 Oct-21 $4,100,000 $423.90 86.70% 5.50% 2.) 1208 Broadway, Chula Vista 6,600 Sep-21 $5,400,000 $654.27 50% N/A 3.) 3773 Willow Glen, El Cajon 8,497 Jul-20 $3,800,000 $447.22 100.00% 6.62% 4.) 9254 Scranton Road, San Diego 11,901 Dec-19 $9,000,000 $756.24 100.00% 6.05% 5.) 8274 Parkway Drive, La Mesa 10,809 Nov-19 $3,600,000 $333.06 100.00% 5.97% 6.) 11385 Poway Road, San Diego 15,038 Sep-19 $6,800,000 $452.19 100.00% 5.58% Compiled by NKF Comparable Sales Land and Site Analysis 61 The Residences at Escaya Land and Site Analysis Plat Map 1 Land and Site Analysis 62 The Residences at Escaya Site Map Land and Site Analysis 63 The Residences at Escaya Flood Map Land and Site Analysis 64 The Residences at Escaya Alquist-Priolo Map Alquist-Priolo Legend – Applies to All Subject Parcels Land and Site Analysis 65 The Residences at Escaya The subject property excludes parcel 644-061-48 totaling 0.94-acres, which is improved with a 10,366 square foot two-story community (CPF) building. There is a reciprocal access and parking easement for the community building and apartments. Land Parcels Parcel Summary Associated APN(s) Classification Land Area (SF) Land Area (Acres) Site 1 644-061-08-00 Primary Site 1 78,843 1.8100 Site 2 644-061-49-00 Primary Site 1 9,078 0.2084 Site 3 644-061-47-00 Primary Site 1 306,662 7.0400 394,583 9.0584 Compiled by NKF Total Gross Land Area Total Land Area 9.0584 Acres; 394,583 SF Usable Land Area 9.0584 Acres; 394,583 SF Excess Land Area None Surplus Land Area None Source of Land Area Public Records Site Characteristics Primary Street Frontage Avenida Escaya Accessibility Rating Above Average Visibility Rating Above Average Shape Irregular Corner Yes Topography Level Easements / Encroachments None noted Environmental Hazards None noted Flood Zone Analysis Flood Area Panel Number 06073C2157G Date 5/16/2012 Zone Zone X Description Area of minimal flood hazard, usually depicted on Flood Insurance Rate Maps as above the 500-year flood level. Insurance Required?No Utilities Utility Services Electricity, Gas, Sewer, Water Utility Service Providers Water City of Chula Vista Sewer City of Chula Vista Electricity Southern California Edison Natural Gas Southern California Gas Company Compiled by NKF Land Description Land and Site Analysis 66 The Residences at Escaya Easements, Encroachments and Restrictions We were not provided a current title report to review. Further, there do not appear to be any easements, encroachments, or restrictions that would adversely affect value. Our valuation assumes no adverse impacts from easements, encroachments, or restrictions, and further assumes that the subject has clear and marketable title. Alquist-Priolo Earthquake Fault Zoning Act Based on the California Department of Conservation website “The Alquist-Priolo Earthquake Fault Zoning (AP) Act was passed into law following the destructive February 9, 1971 Mw 6.6 San Fernando earthquake, which was associated with extensive surface fault ruptures that damaged numerous homes, commercial buildings, and other structures. The AP Act provides a mechanism for reducing losses from surface fault rupture on a statewide basis. The intent of the AP Act is to ensure public safety by prohibiting the siting of most structures for human occupancy across traces of active faults that constitute a potential hazard to structures from surface faulting or fault creep.” Further, “Earthquake Fault Zones are regulatory zones around active faults. On the Earthquake Fault Zone Maps, the zones are shown as shaded yellow polygons that encompass mapped fault traces. The zones vary in width, but average about one-quarter mile wide.” The subject property is not included within an AP Earthquake Fault Zone. Environmental Issues No environmental issues were observed or reported. NKF is not qualified to detect the existence of potentially hazardous issues such as soil contaminants, the presence of abandoned underground tanks, or other below-ground sources of potential site contamination. The existence of such substances may affect the value of the property. For this assignment, we have specifically assumed that any hazardous materials that would cause a loss in value do not affect the subject. Conclusion The subject site is irregular in shape, with non-contiguous parcels, has level topography and is functional for any legally probable use. The physical characteristics of the site result in functional utility suitable for a variety of uses including those permitted by zoning and there are reportedly no other restrictions on development. Zoning and Legal Restrictions 67 The Residences at Escaya Zoning and Legal Restrictions The subject site is located within the city of Chula Vista. Zoning Map Subject Zoning and Legal Restrictions 68 The Residences at Escaya Conclusion The subject was built in 2019-2020 and appears to be a legal conforming use under the PC zone. Overall, the physical characteristics of the site and the availability of utilities result in functional utility suitable for a variety of uses including those permitted by zoning. Uses permitted by zoning include a mixed-use multifamily complex. We are not aware of any other restrictions on development. Category Description Zoning Jurisdiction City of Chula Vista Zoning Designation PC Description Planned Community Legally Conforming?Yes Zoning Change Likely?Unlikely Permitted Uses Residential, Commercial, Institutional Parking Requirement Studio: 1 space per unit, 1BR: 1.5 spaces per unit, 2BR: 2 spaces per unit and 3BR: 2 spaces per unit. Total of 627 spaces (479 spaces for Residential and 148 spaces for Commercial). Parking Provided 637 spaces (483 spaces for Residential and 154 spaces for Commercial) Open Space Required 54,600 SF Open Space Provided 66,420 SF Compiled by NKF Zoning Summary Improvements Analysis 69 The Residences at Escaya Improvements Analysis Building Floor Plans Example – Building 1 Ground Level Improvements Analysis 70 The Residences at Escaya First Floor Improvements Analysis 71 The Residences at Escaya Second Floor Improvements Analysis 72 The Residences at Escaya Third Floor Improvements Analysis 73 The Residences at Escaya Roof Plan Improvements Analysis 74 The Residences at Escaya Elevations Improvements Analysis 75 The Residences at Escaya Unit Plans One-bedroom Example Improvements Analysis 76 The Residences at Escaya Two-bedroom Example Improvements Analysis 77 The Residences at Escaya Three-bedroom Example Improvements Analysis 78 The Residences at Escaya Improvements Analysis 79 The Residences at Escaya Improvements Analysis 80 The Residences at Escaya Component Structures Improvements (Structures) Primary Use General Improvement Type Multifamily Use Description Mid/High Rise No. Buildings 14 No. Units 272 GBA (SF)402,195 Rentable SF 261,125 Average Unit Size (SF) 960 % Occupied 97.06% Construction Status Existing, Stabilized Operations Construction Class D Quality Good Current Condition Good Age/Life Depreciation Analysis Year Built 2019 Year Renovated None Economic Life (Yrs.) 55 Effective Age (Yrs.)2 Remaining Economic Life (Yrs.) 53 Percent Depreciation 3.64% Floor Area Analysis Number of Stories 3 Est. Ground Floor Area (GBA) 134,065 Attributed Site Area (SF) 394,583 Site Coverage 34.0% Floor Area Ratio (FAR) 1.019 Unit Density (Units/Acre) 30.0 Land to Building Ratio 0.981 Parking Type Carport and Garage Parking Spaces (including garages when applicable) 637 Parking Ratio Per Unit 2.34 Construction Details Mid/High Rise Foundation Reinforced Concrete Structural Frame Wood Frame Exterior Walls Stucco Windows Dual Pane Roof Flat Improvements Description Improvements Analysis 81 The Residences at Escaya Interior Finish Mid/High Rise Floors Vinyl, Carpet Walls Painted drywall Ceilings 9' Lighting Recessed and pendant Engineering & Mechanical Mid/High Rise HVAC Central HVAC Electrical Assumed adequate Plumbing Assumed adequate Utility Meters Individually metered Improvement Features and Amenities Mid/High Rise Property Amenities On-site retail, dog parks, picnic areas, playground, hiking trails, clubhouse, fitness center, mail parcel center, lounge area, resort-style swimming pool, spa, cabanas, lawn areas, and bike storage Unit Amenities 9' ceilings, vinyl plank flooring, base moldings, in-unit washer/dryers, coat closets, recessed and pendant lighting, dual panel doors, linen closets, dual bathroom sinks, stainless steel appliances, quartz countertops, kitchen islands, ceiling fans, carpet, walk-in closets and private patios/balconies Compiled by NKF Improvements Analysis 82 The Residences at Escaya Unit Mix Property Condition Down Units As of the date of inspection, the subject was in good condition and had no down units. Recent Renovations The subject was built in 2019 and has not been renovated. Deferred Maintenance Our observation of the property indicated no significant items of deferred maintenance. Other Property Considerations Functional Utility Based on our inspection and consideration of its current and future use as well as review of individual floor plans and the overall complex, there do not appear to be any significant items of functional obsolescence. The quality of the subject and market appeal is consistent with that of competing Class A properties. ADA Compliance Based on our observation as well as any information provided, no ADA compliance issues were noted. Further, given the age of construction the subject would have met these requirements. No. Units Unit Description Unit Size (SF) Rentable Area (SF) Occupied Units Unit Occupancy 15 1 BR/1 BA AFF - 758 SF 758 11,372 15 100.0% 126 1 BR/1 BA - 781 SF 781 98,406 122 96.8% 141 1 BR Total 779 109,778 137 97.2% 14 2 BR/2 BA AFF - 1,038 SF 1,038 14,536 14 100.0% 97 2 BR/2 BA - 1,084 SF 1,084 105,187 94 96.9% 111 2 BR Total 1,079 119,723 108 97.3% 1 3 BR/2 BA AFF - 1,560 SF 1,560 1,560 1 100.0% 19 3 BR/2 BA - 1,582 SF 1,582 30,064 18 94.7% 20 3 BR Total 1,581 31,624 19 95.0% 272 Totals 261,125 264 Averages 960 97.1% Compiled by NKF Unit Mix Improvements Analysis 83 The Residences at Escaya Environmental Assessment We were not provided a Phase I Environmental Assessment. We did not observe any potentially hazardous materials such as lead paint, asbestos, urea formaldehyde foam insulation, or other potentially hazardous construction materials on or in the improvements. However, it is noted that we did not search for such materials and are not qualified to detect such materials. The existence of said hazardous materials (if any) may have an effect on the value of the property. Therefore, for the purpose of this appraisal, we have specifically assumed that the property is not affected by any hazardous materials that may be present on or in the improvements. We strongly recommend that a qualified environmental engineering firm be retained by the Client prior to making a business decision. Personal Property Certain items in apartment projects are sometimes considered personal property, such as furniture, fixtures or equipment. These items include kitchen appliances (stove, refrigerator and dishwasher) in each unit and various items in the common areas including miscellaneous maintenance tools, pool furniture, leasing office furniture, recreational room and clubhouse furniture, and various exercise machines. The apartment units are rented on an unfurnished basis. However, typically personal property is included in the sale of multifamily apartment complexes. The personal property items contained in the subject are not considered to contribute significantly to the overall value of the real estate. Conclusion The improvements are of good quality construction and are in very good condition. The improvements were constructed in 2019. The improvements are functional for the existing use. Overall, the improvements are well suited for the existing use. Real Estate Taxes 84 The Residences at Escaya Real Estate Taxes Based on the Legislative Analyst’s Office (LAO) of the State of California real estate taxes are based on property value in two basic components: The 1 Percent Rate. The largest component of most property owners’ annual property tax bill is the 1 percent rate—often called the 1 percent general tax levy or countywide rate. The Constitution limits this rate to 1 percent of assessed value…The 1 percent rate is a general tax, meaning that local governments may use its revenue for any public purpose. Voter–Approved Debt Rates. Most tax bills also include additional ad valorem property tax rates to pay for voter–approved debt. Revenue from these taxes is used primarily to repay general obligation bonds issued for local infrastructure projects, including the construction and rehabilitation of school facilities. Most local governments must obtain the approval of two–thirds of their local voters in order to issue general obligation bonds repaid with debt rates. General obligation bonds for school and community college facilities, however, may be approved by 55 percent of the school or community college district’s voters. Local voters do not approve a fixed tax rate for general obligation bond indebtedness. Instead, the rate adjusts annually so that it raises the amount of money needed to pay the bond costs. Based on the LAO, “The process that county assessors use to determine the value of real property was established by Proposition 13. Under this system, when real property is purchased, the county assessor assigns it an assessed value that is equal to its purchase price, or “acquisition value.” Each year thereafter, the property’s assessed value increases by 2 percent or the rate of inflation, whichever is lower. This process continues until the property is sold, at which point the county assessor again assigns it an assessed value equal to its most recent purchase price. In other words, a property’s assessed value resets to market value (what a willing buyer would pay for it) when it is sold.” The following table is a summary of the most recent assessed information and associated taxes for the subject. Tax Year 2021 Tax ID Land Improvements Total Land & Improvements Ad Valorem Taxes Direct Assessments Total 644-061-08-00 $857,331 $14,559,287 $15,416,618 1.1630% $179,301 $5,632 $184,934 644-061-49-00 $176,562 $1,925,746 $2,102,308 1.1630% $24,451 $727 $25,178 644-061-47-00 $3,325,595 $86,705,053 $90,030,648 1.1630% $1,047,092 $38,431 $1,085,524 $4,359,488 $103,190,086 $107,549,574 1.1630% $1,250,845 $44,791 $1,295,636 Compiled by NKF Assessed Value Tax Rates Taxes and Assessments Taxes and Assessments Real Estate Taxes 85 The Residences at Escaya Real estate taxes in the valuation are based on the appropriate methodology required by California tax law and typical underwriting methods. Specifically, based upon a review of real estate tax assessments after a property purchase, the assessor uses the actual sale price more than 90 percent of the time as the new basis. Most investors also model pro-forma taxes based upon their acquisition price. The definition of market value used in this appraisal is based on the premise the subject is sold at the concluded value. Therefore, the value conclusion by each approach, where appropriate, is used as the real estate tax basis in the pro-forma estimate. The ad valorem taxes and the pro forma conclusion are presented in the following table. Conclusion 2021 Total Assessed Value $107,549,574 $132,864,379 Total Assessed Value/Unit $395,403 $488,472 Direct Assessments $44,791 $44,791 Tax Rate 1.163040% 1.163040% Actual / Pro Forma Taxes $1,295,636 $1,590,057 Reported Tax Delinquencies None None Tax Exemptions or Abatements None None Compiled by NKF Ad Valorem Tax Analysis Subject History Highest and Best Use 86 The Residences at Escaya Highest and Best Use As Vacant Legally Permissible The site is zoned PC with permitted uses such as residential, commercial and institutional. Based on available data and analysis, no other legal restrictions such as easements or deed covenants are present which would impair the utility of the site. Given that surrounding properties have similar zoning and the future land use plan is focused on similar uses as well, it is unlikely that there would be a change of zoning classification. Further information and analysis about the legal restrictions to the subject property is included in the Site Analysis and Zoning and Legal Restrictions sections of this report. Physically Possible The subject site contains approximately 9.06 acres, has favorable topography, adequate access, and all necessary utilities to support the range of legally permissible uses. No significant physical limitations were noted. The size of the site is typical for the categories of uses allowed under zoning. In total, the site is physically capable of supporting the legally permissible uses. Financially Feasible Of the legally permissible and physically possible uses, multifamily mixed-use appears most probable based on observation of surrounding properties as well as the location. Given the underlying market conditions and activity, it appears that a multifamily mixed-use development would have a sufficient degree of feasibility. The following are relevant points related to the subject’s market segment: The subject submarket’s occupancy levels are improving, and rents are stable to slightly increasing. There have been recent sales of similar properties in this market indicating good investor demand. Development of new apartment buildings continues in the wider Southern California market as there is a general consensus from the investment community that the region is under-served relative to good quality rental housing. New construction will likely pause until it is clear the impacts of COVID-19 begin to dissipate as the excessive supply and pandemic are negatively impacting market performance Highest and Best Use 87 The Residences at Escaya Maximally Productive The test of maximum productivity is to determine the actual use of the property that results in the highest land value and/or the highest return to the land. It is important to consider the risk of potential uses as a use that may generate the highest returns in cash could also be the riskiest and thus not as likely for a developer to consider. In this case, the maximally productive use is a multifamily mixed-use development. The associated risk is typical and market conditions appear to be supportive. Highest and Best Use Conclusion – As Vacant The highest and best use of the subject as though vacant is the development of a mixed-use multifamily and retail project. This conclusion is supported by several new apartment buildings in the competitive market. As Improved Legally Permissible The existing multifamily mixed-use improvements appear to be legally conforming to zoning. Physically Possible The current improvements conform to the physical characteristics of the site. Therefore, continued multifamily mixed-use use of the property is reasonably probable and appropriate. Financially Feasible Financial feasibility focuses on positive and excess returns from the improved property. In this case, the subject is an income producing property and is capable of generating sufficient income to support the continuation of the use. This is demonstrated in the income capitalization approach by the fact that a positive income stream can be generated. Maximally Productive The existing multifamily mixed-use improvements are legally permissible, physically possible, and financially feasible. The concluded value as though improved exceeds the value of the underlying land and removal of the improvements for redevelopment or substantial conversion to an alternative use is not indicated based on current neighborhood trends. Given no alternatives, the maximally productive use of the property is consistent with the existing development. Highest and Best Use – As Improved Therefore, the highest and best use of the subject as improved is the existing multifamily mixed- use project. Market and economic conditions are supportive of this continued use. Appraisal Methodology 88 The Residences at Escaya Appraisal Methodology Cost Approach The cost approach is based on the proposition that the informed purchaser would pay no more for the subject than the cost to produce a substitute property with equivalent utility. This approach is particularly applicable when the property being appraised involves relatively new improvements that represent the highest and best use of the land, or when it is improved with relatively unique or specialized improvements for which there exist few sales or leases of comparable properties. Sales Comparison Approach The sales comparison approach utilizes sales of comparable properties, adjusted for differences, to indicate a value for the subject. Valuation is typically accomplished using physical units of comparison such as price per square foot, price per unit, price per floor, etc., or economic units of comparison such as gross rent multiplier. Adjustments are applied to the property units of comparison derived from the comparable sale. The unit of comparison chosen for the subject is then used to yield a total value. Income Capitalization Approach The income capitalization approach reflects the subject’s income-producing capabilities. This approach is based on the assumption that value is created by the expectation of benefits to be derived in the future. Specifically estimated is the amount an investor would be willing to pay to receive an income stream plus reversion value from a property over a period of time. The two common valuation techniques associated with the income capitalization approach are direct capitalization and the discounted cash flow (DCF) analysis. Application of Approaches to Value Approach Comments Cost Approach Sales Comparison Approach Income Capitalization Approach Compiled by NKF The Income Capitalization Approach is applicable and is utilized in this appraisal. The Sales Comparison Approach is applicable and is utilized in this appraisal. The Cost Approach is not applicable and is not utilized in this appraisal. Sales Comparison Approach 89 The Residences at Escaya Sales Comparison Approach The sales comparison approach value is derived by analyzing closed sales, listings, or pending sales of properties that are similar to the subject. The sales comparison approach includes the following steps. Research and verify information on properties in the competitive market that are similar to the subject and that have recently sold, are listed for sale, or are under contract. Select the most relevant units of comparison in the market and develop a comparative analysis. Examine and quantify via adjustments differences between the comparable sales and the subject property using all appropriate elements of comparison. Reconcile the various value indications to a value bracket and then a single value indication. The unit of comparison applied in this sales comparison analysis is price per unit as it mirrors the primary comparison method used by market participants. Comparable Map Sales Comparison Approach 90 The Residences at Escaya Sales Comparison Approach 91 The Residences at Escaya Comparable One Comparable Two Comparable Three Comparable Four Comparable Five Sales Comparison Approach 92 The Residences at Escaya Analysis of Improved Comparable Data Despite COVID-19, the demand for apartment investments have remained strong and there is downward pressure on capitalization rates as property owners took projects off market due to the initial panic over the potential impact. Occupancy rates and rents have been steady to improving for suburban apartments and values have been minimally impacted. Comparable One This is the October 2021 sale of 1818 Platinum Triangle, a 2009-built, 265-unit apartment project situated on a single parcel totaling 3.08-acres in the city of Anaheim. The property is comprised of one building that is five stories with garage parking. The unit mix includes one-bedroom (160), and two-bedroom (105) units. Project amenities include breakfast/coffee concierge, business center, clubhouse, controlled access, elevator, fitness center, gated, grill, guest apartment, package service, property manager on site. Unit amenities include high-speed internet access, washer/dryer-in-unit, air conditioning, heating, ceiling fans, smoke-free, cable ready, storage units, and wheelchair accessible (rooms). The property was sold in October of 2021 for $127,260,000 or $480,226 per unit. It was 95% occupied at the time of the sale. The capitalization rate was reported as 3.50% on income in place. The property was purchased with bond financing for inclusion in the States workforce housing program which requires rent to be limited to 80%, 100% and 120% of AMI. A transaction adjustments was required for market conditions (time). Property adjustments were required for location, age/condition, and economic characteristics- retail. After consideration of the individual elements of comparison, a net upward property adjustment was required. Applying transaction and property adjustments results in a price per unit indication of $514,130. Comparable Two Cameo is a 2020-built, 262-unit apartment in city of Orange. The property includes (60) studios, (90) one-bedroom, (93) two-bedroom, and (19) three-bedroom units - all market rate. Property amenities include gated access, coffee bar, juice bar, business center, package lockers, storage space, bike repair service, resident lounge, fitness center, rooftop patio, swimming pool, spa, cabanas, grilling areas, fire pits, outdoor game area, sky lounge, dog run, and pet spa facility. Unit amenities include vinyl plank flooring, stainless steel appliances, kitchen island, in-unit washer/dryer, and private balconies/patios. Parking is provided by 463 garage spaces.. The property sold in September 2021 for $149,000,000, or $568,702 per unit, and was 100% occupied at the time of sale. The overall capitalization rate equates to 3.25% based on income in place. A transaction adjustments was required for market conditions (time). Sales Comparison Approach 93 The Residences at Escaya Property adjustments were required for location, age/condition, and economic characteristics- retail. After consideration of the individual elements of comparison, a net downward property adjustment was required. Applying transaction and property adjustments results in a price per unit indication of $516,950. Comparable Three Joule La Floresta Apartments is a 2018-built, 204-unit apartment in Brea. The property includes one-bedroom, two-bedroom, and three-bedroom units - all market rate. Project amenities include a swimming pool, cabanas, spa, courtyard with grilling station, resident lounge, business center, conference room/dining room, sky loung, fitness center, and a fitness studio. Unit amenities include hardwood style flooring, quartz countertops, stainless steel appliances, in-unit washer/dryer, walk-in closets, solar shades, Nest thermostats, and a private patio or balcony. Parking is provided by surface and covered spaces. The property sold in June 2021 for $108,125,000, or $530,025 per unit, and was 94.6% occupied at the time of sale. The overall capitalization rate equates to 3.25% based on income in place. A transaction adjustments was required for market conditions (time). Property adjustments were required for location and economic characteristics-retail. After consideration of the individual elements of comparison, a net downward property adjustment was required. Applying transaction and property adjustments results in a price per unit indication of $513,594. Comparable Four Griffis Mission Valley is a 2006-built, 350-unit apartment building in San Diego. The property includes one-bedroom, two-bedroom and three-bedroom units. Property amenities include a swimming pool, spa, fitness center, business center, community BBQ area, courtyard, and clubhouse. Unit amenities include stainless steel appliances, granite countertops, walk-in closet, in-unit washer/dryer, and private patios/balconies. The property sold in April of 2021 for $155,700,000 or $444,857 per unit. The property was 96% occupied at the time of sale and the overall capitalization rate equates to 3.50% based on income in place. A transaction adjustments was required for market conditions (time). Property adjustments were required for location, age/condition, and economic characteristics- retail. After consideration of the individual elements of comparison, a net upward property adjustment was required. Applying transaction and property adjustments results in a price per unit indication of $508,605. Comparable Five The Resort at Encinitas is a 1984-built, 196-unit apartment building in Encinitas. The property includes one-bedroom and two-bedroom units. Property amenities include a swimming pool, spa, Sales Comparison Approach 94 The Residences at Escaya fitness center, and clubhouse. Unit amenities include kitchen appliances, washer/dryer, ceiling fans, window coverings, and a private patio/balcony. Parking is provided by 400 surface and covered parking spaces. Utilities are individually metered. The property sold in March 2021 for $94,100,000 or $480,102 per unit. The property was 84% occupied at the time of sale and the overall capitalization rate equates to 3.50% based on income in place. A transaction adjustments was required for market conditions (time). Property adjustments were required for location, age/condition, quality, and economic characteristics-retail. After consideration of the individual elements of comparison, a net upward property adjustment was required. Applying transaction and property adjustments results in a price per unit indication of $521,703. Based on our comparative analysis, the following table summarizes the adjustments warranted to each comparable. SubjectSale 1Sale 2Sale 3Sale 4Sale 5 Property Name The Residences at Escaya 1818 Platinum Triangle Cameo Apartments Joule La Floresta Griffis Mission Valley The Resort at Encinitas Address 1925 Avenida Escaya 1818 South State College 1055 West Town and 420 La Crescenta Drive 1440 Hotel Circle North 1320 Via Terrassa City Chula Vista, CA Anaheim, CA Orange, CA Brea, CA San Diego, CA Encinitas, CA Land Size 9.06 Acres 3.08 Acres 3.18 Acres 2.92 Acres 6.96 Acres 16.34 Acres Size (Rentable Area)261,125 SF 272,420 SF 227,962 SF 170,000 SF 324,800 SF 205,604 SF Number of Apt. Units 272 265 262 204 350 196 Average Unit Size (SF)960 SF 1,028 SF 870 SF 833 SF 928 SF 1,049 SF Year Built (Renovated) 2019 20092020201820061984 NOI/Unit $15,875 $16,695 $18,483 $17,226 $15,570 $16,804 Transaction Type --Closed Closed Closed Closed Closed Transaction Date --Oct-21 Sep-21 Jun-21 Apr-21 Mar-21 Actual Sale Price --$127,260,000 $149,000,000 $108,125,000 $155,700,000 $94,100,000 Price per Unit --$480,226 $568,702 $530,025 $444,857 $480,102 Occupancy 96%95%100%N/A 96%84% Cap Rate --3.48%3.25%3.25%N/A 3.50% Transaction Adjustments Property Rights 0%0%0%0%0% Financing 0%0%0%0%0% Conditions of Sale 0%0%0%0%0% Market Conditions (Time)12/3/2021 1%1%2%3%3% Subtotal (adjustments are multiplied)1.0%1.0%2.0%3.0%3.0% Transaction Adjusted Price per Unit $485,029 $574,389 $540,625 $458,203 $494,505 Property Adjustments Location -10.0%-10.0%-10.0%-5.0%-20.0% Size 0.0%0.0%0.0%0.0%0.0% Age/Condition 10.0%-5.0%0.0%10.0%15.0% Parking 0.0%0.0%0.0%0.0%0.0% Features/Amenities 0.0%0.0%0.0%0.0%0.0% Quality 0.0%0.0%0.0%0.0%5.0% Economic Characteristics-Retail 6.0%5.0%5.0%6.0%5.5% Average Unit Size (SF)/Mix 0.0%0.0%0.0%0.0%0.0% Subtotal (adjustments are summed)6.0%-10.0%-5.0%11.0%5.5% Gross Adjustment 27.0%21.0%17.0%24.0%48.5% Overall Adjustment 7.06%-9.1%-3.1%14.33%8.66% Indicated Price per Unit $514,130 $516,950 $513,594 $508,605 $521,703 Compiled by NKF Comparable Sales Adjustment Grid Sales Comparison Approach 95 The Residences at Escaya Price per Unit Conclusion To arrive at an indication of value by price per unit, primary emphasis was placed on Comparable 4 as it is located in the subject’s market area and is most similar overall. Comparables 1 and 2 are the most recent transactions and given strong secondary weight. The remaining comparables are given less weight. We have concluded to a figure near the adjusted average. Based on the preceding analysis, the value indication by price per unit is as follows: Sales Comparison Approach Conclusion Price per Unit Low High Average Unadjusted Range $444,857 $568,702 $500,782 Adjusted Range $508,605 $521,703 $514,997 Concluded Price per Unit Indication $515,000 Compiled by NKF Multifamily Sales Adjustment Summary Reconciliation of Price per Unit Indication Value Indication Adjusted Value Range - Low $508,605 Adjusted Value Range - High $521,703 Reconciled As Stabilized Value - Price per Unit Effective Date: 12/3/2021 $515,000 Subject Apt. Units 272 Reconciled As Stabilized Value - Price per Unit Analysis $140,080,000 Reconciled As Stabilized Value - Sales Comparison Approach Effective Date: 12/3/2021 $140,080,000 Value Indications As Is Value Indication Reconciled As Stabilized Value Effective Date: 12/3/2021 $140,080,000 As Is Value Effective Date: 12/3/2021 $140,080,000 Rounded $140,100,000 Compiled by NKF Sales Comparison Approach Conclusion Income Capitalization Approach 96 The Residences at Escaya Income Capitalization Approach The income capitalization approach reflects the subject’s income-producing capabilities. This approach is based on the assumption that value is created by the expectation of benefits to be derived in the future. Specifically estimated is the amount an investor would be willing to pay to receive an income stream plus reversion value from a property over a period of time. The two common valuation techniques associated with the income capitalization approach are direct capitalization and the discounted cash flow (DCF) analysis. The direct capitalization method is normally more appropriate for properties with relatively stable operating histories and expectations. The DCF analysis is more appropriate for investment properties with multiple or long-term leases, particularly leases with cancellation clauses or renewal options, and especially in volatile markets. In this analysis, we utilized only direct capitalization because investors and market participants typically rely more on this method. Rent Roll / Tenant Overview A summary rent roll for the property is shown below, based on our review of the owner's rent roll. Market rent will be developed below. As of the date of the rent roll (October 25, 2021), there are 8 vacant units. The project includes 30 units designated for low and moderate-income households. The subject includes 15 affordable 1BR units leased at an average of $1,679 per month. This reflects a 28.6% discount to market rent. The subject includes 14 affordable 2BR units are leased at an average of $1,899 per month. This reflects a 34.5% discount to market rent. No. Units Unit Description Unit Size (SF) Rentable Area (SF) Occupied Units Unit Occupancy Avg. Contract Rent Asking Rent Typical Recent Leases Market Rent Market Rent PSF 15 1 BR/1 BA AFF - 758 SF 758 11,372 15 100.0% $1,679 $1,810 $1,735 $1,803 $2.38 126 1 BR/1 BA - 781 SF 781 98,406 122 96.8% $2,126 $2,283 $2,262 $2,350 $3.01 141 1 BR Total 779 109,778 137 97.2% $2,077 $2,232 $2,292 $2.94 14 2 BR/2 BA AFF - 1,038 SF 1,038 14,536 14 100.0% $1,899 $2,046 $2,007 $2,028 $1.95 97 2 BR/2 BA - 1,084 SF 1,084 105,187 94 96.9% $2,595 $2,741 $2,709 $2,900 $2.67 111 2 BR Total 1,079 119,723 108 97.3% $2,505 $2,653 $2,790 $2.59 1 3 BR/2 BA AFF - 1,560 SF 1,560 1,560 1 100.0% $2,016 $2,329 N/A $2,329 $1.49 19 3 BR/2 BA - 1,582 SF 1,582 30,064 18 94.7% $3,490 $3,777 $3,865 $3,800 $2.40 20 3 BR Total 1,581 31,624 19 95.0% $3,413 $3,704 $3,726 $2.36 272 Totals 261,125 264 Averages 960 97.1% $2,348 $2,512 $2,601 $2.71 Compiled by NKF Unit Mix Income Capitalization Approach 97 The Residences at Escaya The subject includes one affordable 3BR unit is leased at $2,016 per month, a 46.9% discount to market The subject includes two model units (1BR and 2BR). The subject includes two employee units (1BR and 2BR). Market Rent Analysis In estimating market rent for the subject property, we considered data and opinions from the following: Leasing activity with competing properties; and Market area leasing trends Comparable Map No.Name Address Subject The Residences at Escaya 1925 Avenida Escaya, Chula Vista, CA 91913 1 Boardwalk at Millenia Apartments 1660 Metro Avenue, Chula Vista, CA 2 Alexan Rivue Apartments 1902 Millenia Avenue, Chula Vista, CA 3 Enclave at Otay Ranch 1625 Santa Venetia Street, Chula Vista, CA 4 Pulse Millenia Apartments 2043 Artisan Way, Chula Vista, CA 5 The Club at Enclave 1629 Santa Venetia Street, Chula Vista, CA Compiled by NKF Income Capitalization Approach 98 The Residences at Escaya Comparable One Comparable Two Comparable Three Comparable Four Comparable Five Income Capitalization Approach 99 The Residences at Escaya Analysis of Comparable Properties Comparable One This comparable is identified as Boardwalk at Millenia Apartments, a 2018-built, 309-unit, three- story apartment project located at 1660 Metro Ave in the City of Chula Vista. The project includes one-bedroom, two-bedroom and three-bedroom units. Property amenities include bicycle storage, pet care, play ground, pool area and fitness center. Units feature air conditioning, hardwood floors and refrigerator. It is currently 97% occupied and lease terms are typically 12 months. Gas and electricity are individually metered. Management is currently not offering any concessions. Comparable Two This comparable is identified as Alexan Rivue Apartments, a 2019-built, 253-unit, 3-story apartment project located at 1902 Millenia Ave in the city of Chula Vista. The project includes one-bedroom, two-bedroom, and three-bedroom units. Property amenities include a business center, clubhouse, fitness center, swimming pool, spa, and picnic area. Units feature central AC, recreation room, stainless steel appliances, washer/dryer, and a private balcony. It is currently 97% occupied and lease terms range from 6 to 12 months. Management is not offering any concessions. Comparable Three This comparable is identified as Enclave Apartments, a 2017-built, 301-unit, 3-story apartment project located at 1625 Santa Venetia in the city of Chula Vista. The project includes one- bedroom, two-bedroom, and three-bedroom units. Property amenities include controlled access, a business center, picnic area, playground, saltwater pool, spa, clubhouse, outdoor fireplace, recreation room, media room, fitness center, night patrol, guest room, and a recreation room. No. Units Year Built Group for No. Property Name Avg. Unit SF Occupancy Unit Type Size (SF) Rent $/SF Comparison Comments 1 309 2018 1 BR/1 BA 841 $2,345 $2.79 1 BR 971 97% 2 BR/1 BA 1,302 $2,915 $2.24 2 BR 3 BR/2 BA 1,380 $3,615 $2.62 3 BR 2 253 2019 1 BR/1 BA 761 $2,325 $3.06 1 BR 988 97% 2 BR/1 BA 1,075 $2,870 $2.67 2 BR 3 BR/2 BA 1,693 $3,895 $2.30 3 BR 3 301 2017 1 BR/1 BA 730 $2,455 $3.36 1 BR 971 99% 2 BR/1 BA 1,097 $3,050 $2.78 2 BR 3 BR/2 BA 1,327 $3,325 $2.51 3 BR 4 273 2015 1 BR/1 BA 827 $2,650 $3.20 1 BR 970 99% 2 BR/1 BA 1,102 $3,435 $3.12 2 BR 3 BR/2 BA 1,371 $3,855 $2.81 3 BR 5 297 2020 1 BR/1 BA 811 $2,500 $3.08 1 BR 1,051 91% 2 BR/2 BA 1,088 $2,990 $2.75 2 BR 3 BR/2 BA 1,466 $3,715 $2.53 3 BR Competitive Set Totals By Unit Type Unit Size Range Average Average Rent /SF Range Average 1 BR 730 - 841 SF 794 SF $2,455 $2.79 - $3.36/SF $3.10 2 BR 1,075 - 1,302 SF 1,133 SF $3,052 $2.24 - $3.12/SF $2.71 3 BR 1,327 - 1,693 SF 1,447 SF $3,681 $2.30 - $2.81/SF $2.55 Compiled by NKF Alexan Rivue Apartments Comparable Mid/High Rise Rentals Summary Boardwalk at Millenia Apartments Enclave at Otay Ranch Pulse Millenia Apartments The Club at Enclave $2,325 - $2,650 $2,870 - $3,435 $3,325 - $3,895 Unit Rent Range Income Capitalization Approach 100 The Residences at Escaya Parking is provided by garage, covered, and surface parking. Rates include $60 one-time fee for a parking permit (per vehicle), surface parking is $20 per month, and $100 per month for a second vehicle. Garage rates include $125 to $150 per month. Units feature stainless steel appliances, quartz countertops, hardwood-style flooring, washer/dryer, ceiling fans, walk-in closet, window coverings, central AC, and a private patio/balcony. It is currently 99% occupied and lease terms range from 12 to 18 months. Management is not offering any concessions. Comparable Four This comparable is identified as Pulse Millenia Apartments, a 2015-built, 273-unit, 3-story apartment project located at 2043 Artisan Way in the City of Chula Vista. The project includes one-bedroom, two-bedroom, and three-bedroom units. Property amenities include a fitness center, sundeck with a swimming pool and cabanas, spa, social lounge, media area, conference room, bocce ball court, outdoor fireplace lounge, and ground-floor retail. Units feature stainless steel appliances, granite countertops, washer/dryer, plank flooring, ceiling fans, walk-in closets, central AC, and private patios. Parking is provided by 200 covered spaces. It is currently 99% occupied and lease terms range from 4 to 14 months. Gas and electricity are individually metered. Management is not offering any concessions. Comparable Five This comparable is identified as The Club at Enclave Apartments, a 2020-built, 297-unit, 3-story apartment project consisting of one-bedroom two-bedroom, and three-bedroom units. Project amenities include controlled access, a recreation room, swimming pool, spa, night patrol, business center, media room, fitness center, clubhouse, picnic area, and a playground. Unit amenities include window coverings, washer/dryers, ceiling fans, central AC, stainless steel appliances, and a private patio/balcony. It is currently 91% occupied and lease terms are typically 14 to 18 months. Utilities are individually metered for gas and electricity. Management is currently not offering any concessions. Individual Unit Type Analysis The following is a general analysis of the comparable and subject rents The comparables are located northeast of the subject and have superior freeway access. This is the primary factor in achieving higher rents. Comparables 1 and 2 are most similar overall and given greater consideration is estimating market rent. Lease rates at the subject are at the lower end of the range of the newer buildings in the competitive market due primarily to the subject’s inferior freeway access. Income Capitalization Approach 101 The Residences at Escaya 1 BR Units The subject includes (126) 1BR units with an average unit size of 781 SF. The subject includes (15) 1BR Affordable units with an average unit size of 758 SF. There have been (18) 1BR recent leases, from July 2021 to October 2021, averaging $2,262 per month. Market rent is concluded at $2,350 and $1,803 for the affordable units. This is supported by recent leasing at the subject and the comparable properties in the subject’s local market. Subject Subject Average Typical Unit Type Asking Rates Contract Recent Leases Min Max Average $/SF $/Unit 1 BR/1 BA AFF - 758 SF $1,810 $1,679 $1,735 $2,325 $2,650 $2,455 $2.38 $1,803 1 BR/1 BA - 781 SF $2,283 $2,126 $2,262 $2,325 $2,650 $2,455 $3.01 $2,350 2 BR/2 BA AFF - 1,038 SF $2,046 $1,899 $2,007 $2,870 $3,435 $3,052 $1.95 $2,028 2 BR/2 BA - 1,084 SF $2,741 $2,595 $2,709 $2,870 $3,435 $3,052 $2.67 $2,900 3 BR/2 BA AFF - 1,560 SF $2,329 $2,016 N/A $3,325 $3,895 $3,681 $1.49 $2,329 3 BR/2 BA - 1,582 SF $3,777 $3,490 $3,865 $3,325 $3,895 $3,681 $2.40 $3,800 Compiled by NKF Unit Rent Adjustment Summary and Conclusions NKF Market Rent EstimateComparables Indicators 1 BR Units Property Unit Type - Size Asking Rent $/SF 2 - Alexan Rivue Apartments 1 BR/1 BA - 761 SF $2,325 $3.06 1 - Boardwalk at Millenia Apartments 1 BR/1 BA - 841 SF $2,345 $2.79 3 - Enclave at Otay Ranch 1 BR/1 BA - 730 SF $2,455 $3.36 5 - The Club at Enclave 1 BR/1 BA - 811 SF $2,500 $3.08 4 - Pulse Millenia Apartments 1 BR/1 BA - 827 SF $2,650 $3.20 NKF Market Rent Projection Unit Type - Size Market Rent $/SF 1 BR/1 BA AFF - 758 SF $1,803 $2.38 1 BR/1 BA - 781 SF $2,350 $3.01 Compiled by NKF Summary of Asking Rental Rates and Market Rent Conclusions Income Capitalization Approach 102 The Residences at Escaya 2 BR Units The subject includes (97) 2BR units with an average unit size of 1,084 SF. The subject includes (14) 2BR affordable units with an average unit size of 1,038 SF. There have been (19) 2BR recent leases, from July 2021 to October 2021, averaging $2,709 per month. Market rent is concluded to average $2,900 and $2,028 for the affordable units. This is supported by recent leasing at the subject and the comparable properties in the subject’s local market. 3 BR Units There are (19) 3BR units with an average size of 1,582 SF. The subject includes one 3BR affordable unit with a unit size of 1,560 SF. 2 BR Units Property Unit Type - Size Asking Rent $/SF 2 - Alexan Rivue Apartments 2 BR/1 BA - 1,075 SF $2,870 $2.67 1 - Boardwalk at Millenia Apartments 2 BR/1 BA - 1,302 SF $2,915 $2.24 5 - The Club at Enclave 2 BR/2 BA - 1,088 SF $2,990 $2.75 3 - Enclave at Otay Ranch 2 BR/1 BA - 1,097 SF $3,050 $2.78 4 - Pulse Millenia Apartments 2 BR/1 BA - 1,102 SF $3,435 $3.12 NKF Market Rent Projection Unit Type - Size Market Rent $/SF 2 BR/2 BA AFF - 1,038 SF $2,028 $1.95 2 BR/2 BA - 1,084 SF $2,900 $2.67 Compiled by NKF Summary of Asking Rental Rates and Market Rent Conclusions 3 BR Units Property Unit Type - Size Asking Rent $/SF 3 - Enclave at Otay Ranch 3 BR/2 BA - 1,327 SF $3,325 $2.51 1 - Boardwalk at Millenia Apartments 3 BR/2 BA - 1,380 SF $3,615 $2.62 5 - The Club at Enclave 3 BR/2 BA - 1,466 SF $3,715 $2.53 4 - Pulse Millenia Apartments 3 BR/2 BA - 1,371 SF $3,855 $2.81 2 - Alexan Rivue Apartments 3 BR/2 BA - 1,693 SF $3,895 $2.30 NKF Market Rent Projection Unit Type - Size Market Rent $/SF 3 BR/2 BA AFF - 1,560 SF $2,329 $1.49 3 BR/2 BA - 1,582 SF $3,800 $2.40 Compiled by NKF Summary of Asking Rental Rates and Market Rent Conclusions Income Capitalization Approach 103 The Residences at Escaya There have been (2) 3BR recent leases, from July 2021 to October 2021, averaging $3,865 per month. Market rent is concluded to average $3,800 and $2,329 for the affordable unit. This is supported by recent leasing at the subject and the comparable properties in the subject’s local market. Market Rent Conclusions The following is a summary of the subject’s unit mix and our market rent conclusions based on our analysis of the subject rent roll and comparable market data detailed in the preceding. No. Units Unit Description Unit Size (SF) Rentable Area (SF) Occupied Units Unit Occupancy Avg. Contract Rent Asking Rent Typical Recent Leases Market Rent Market Rent PSF 15 1 BR/1 BA AFF - 758 SF 758 11,372 15 100.0% $1,679 $1,810 $1,735 $1,803 $2.38 126 1 BR/1 BA - 781 SF 781 98,406 122 96.8% $2,126 $2,283 $2,262 $2,350 $3.01 141 1 BR Total 779 109,778 137 97.2% $2,077 $2,232 $2,292 $2.94 14 2 BR/2 BA AFF - 1,038 SF 1,038 14,536 14 100.0% $1,899 $2,046 $2,007 $2,028 $1.95 97 2 BR/2 BA - 1,084 SF 1,084 105,187 94 96.9% $2,595 $2,741 $2,709 $2,900 $2.67 111 2 BR Total 1,079 119,723 108 97.3% $2,505 $2,653 $2,790 $2.59 1 3 BR/2 BA AFF - 1,560 SF 1,560 1,560 1 100.0% $2,016 $2,329 N/A $2,329 $1.49 19 3 BR/2 BA - 1,582 SF 1,582 30,064 18 94.7% $3,490 $3,777 $3,865 $3,800 $2.40 20 3 BR Total 1,581 31,624 19 95.0% $3,413 $3,704 $3,726 $2.36 272 Totals 261,125 264 Averages 960 97.1% $2,348 $2,512 $2,601 $2.71 Compiled by NKF Unit Mix Income Capitalization Approach 104 The Residences at Escaya Gross Income Estimate Potential Gross Rent For the direct capitalization analysis, potential gross rent is based on contract rent plus vacant units at market rent (if applicable). The projections are for the next 12 months from the date of value. A portion of the rent loss is due to the inclusion of 30 affordable units. Rental Income Unit Description No. Units Avg. Contract Rent / Unit Potential Gross Rent- Contract Market Rent / Unit Potential Gross Rent- Market Loss to Lease Leased Units 1 BR/1 BA AFF - 758 SF 15 $1,679 $302,204 $1,803 $324,540 -6.9% 1 BR/1 BA - 781 SF 122 $2,126 $3,112,449 $2,350 $3,440,400 -9.5% 2 BR/2 BA AFF - 1,038 SF 14 $1,899 $319,087 $2,028 $340,704 -6.3% 2 BR/2 BA - 1,084 SF 94 $2,595 $2,927,194 $2,900 $3,271,200 -10.5% 3 BR/2 BA AFF - 1,560 SF 1 $2,016 $24,192 $2,329 $27,948 -13.4% 3 BR/2 BA - 1,582 SF 18 $3,490 $753,877 $3,800 $820,800 -8.2% Total Leased 264 $2,348 $7,439,003 $2,596 $8,225,592 -9.6% Vacant Units (at market rents) 1 BR/1 BA - 781 SF 4 $2,350 $112,800 $2,350 $112,800 2 BR/2 BA - 1,084 SF 3 $2,900 $104,400 $2,900 $104,400 3 BR/2 BA - 1,582 SF 1 $3,800 $45,600 $3,800 $45,600 Total Vacant 8 $2,738 $262,800 $2,738 $262,800 Grand Total 272 $2,360 $7,701,803 $2,601 $8,488,392 -9.6% Compiled by NKF Potential Gross Rent Rental Income Subject Historical and Projections $/Unit Total Sep-2021 T-12 Mos.$26,847 $7,302,395 Nov-2021 Budget $28,668 $7,797,612 NKF Projection $28,315 $7,701,803 Compiled by NKF Income Capitalization Approach 105 The Residences at Escaya Loss to Lease No loss to lease has been modeled as potential gross rent is based on contract rent plus vacant units at market rent. This has been considered in our overall cap rate conclusion. Concessions None of the rent comparables are reporting specials at this time. We have not modeled concessions on a stabilized basis, as the submarket has a consistently high occupancy and concessions are not common. We have projected that rental concessions will not be needed going forward as the property has reached stabilized occupancy. Potential Rental Income Operating History A T-12 (September 2021) and a proforma budget for 2021 was provided. As appropriate, the owner’s operating expenses are reclassified into standard categories and exclude items that do not reflect normal operating expenses for this type of property. Number of Units Average Monthly Rent Total Monthly Rent Total Annual Rent Occupied Units 264 $2,348 $619,917 $7,439,003 Less Employee/Model Units $0 Occupied Units at Contract Rents 264 $2,348 $619,917 $7,439,003 Occupied Units at Market Rents 264 $2,596 $685,466 $8,225,592 Differential ($786,589) Indicated Gain/Loss Differential -9.6% Compiled by NKF Rental Revenue Segment Loss to Lease Analysis Concessions Subject Historical and Projections % of RI $/Unit Total Sep-2021 T-12 Mos.1.42%$380 $103,332 Nov-2021 Budget 0.47%$135 $36,805 NKF Projection 0.00%$0 $0 Compiled by NKF Potential Rental Income Subject Historical and Projections $/Unit Total Sep-2021 T-12 Mos.$26,467 $7,199,063 Nov-2021 Budget $28,510 $7,754,659 NKF Projection $28,315 $7,701,803 Compiled by NKF Income Capitalization Approach 106 The Residences at Escaya The reclassification is done for proper analysis against comparable data and industry benchmarks as appropriate. Because the historical operating data statements use different names for some categories and it is not always immediately apparent which expenses belong to which standard expense category, the following provides a mapping of these expenses. The categories on the historical operating statements are in the far left column while the “NKF Revenue or Operating Expense Category” are the categories used in this analysis for that line item. Income Capitalization Approach 107 The Residences at Escaya Actual or Proforma Actuals Proforma Period Length T-12 Mos. Budget Period Ending 9/30/2021 11/30/2021 Owner's Revenue Category NKF Revenue Category Gross Potential Mkt Rent Rental Income $0 $7,797,612 Loss to Lease Loss to Lease $0 ($6,148) Vacancy Loss Vacancy $0 ($311,526) Rental Concessions Concessions $0 ($36,805) Bad Debt Expense Collection Loss $0 ($17,870) Application Fees Net Other Income $0 $8,925 Carport Income Net Parking Income $0 $72,650 Damage Fees Net Other Income $0 $36,925 Termination Fees Net Other Income $0 $7,350 Pet Rent Net Other Income $0 $26,550 NSF Net Other Income $0 $840 Late Fees Net Other Income $0 $5,850 Collection Income Net Other Income $0 $2,750 Reimbursed Water Net Expense Reimbursements $0 $103,666 Reimbursed Pest Control Net Expense Reimbursements $0 $5,505 Reimbursed Gas Net Expense Reimbursements $0 $9,048 Reimbursed Trash Removal Net Expense Reimbursements $0 $93,060 Rent Rental Income $7,297,070 Rental Concessions Concessions ($103,332) Bad Debt Expense Collection Loss ($17,737) Application Fees Net Other Income $14,514 Carport Income Net Parking Income $54,193 Damage Fees Net Other Income $36,278 Termination Fees Net Other Income $12,816 Pet Rent Net Other Income $36,333 NSF Net Other Income $1,225 Late Fees Net Other Income ($900) Renter's Insurance Omit Row $113 Miscellaneous Income Net Other Income $28 Collection Income Net Other Income $9,673 Accelerated Rent Rental Income $5,325 Reimbursed Electricity Net Expense Reimbursements $100 Reimbursed Utilities Net Expense Reimbursements $12,590 Reimbursed Water Net Expense Reimbursements $52,480 Reimbursed Sewer Net Expense Reimbursements $38,277 Reimbursed Trash Removal Net Expense Reimbursements $81,303 Effective Gross Income Effective Gross Income $7,530,236 $7,798,383 Application of NKFAccount Standards to Owner's Revenue and Expenses Income Capitalization Approach 108 The Residences at Escaya Actual or Proforma Actuals Proforma Period Length T-12 Mos. Budget Period Ending 9/30/2021 11/30/2021 Owner's Operating Expense Category NKF Operating Expense Category Total Payroll Payroll and Benefits $0 $573,001 Total Landscape Repairs and Maintenance $0 $66,148 Electricity Utilities $0 $102,000 Electricity - Model Utilities $0 $2,875 Electricity - Vacant Utilities $0 $6,550 Gas Utilities $0 $41,500 Water Utilities $0 $119,000 Trash Removal Utilities $0 $97,400 Cable Expense Utilities $0 $1,944 Total Marketing General and Administrative $0 $86,077 Total Administrative General and Administrative $0 $78,079 Total Maintenance Repairs and Maintenance $0 $156,229 Total Redecorating Repairs and Maintenance $0 $51,906 Total Management Fees Management $0 $189,167 Property Insurance Insurance $0 $122,400 Real Estate Taxes Real Estate Taxes $0 $880,008 Taxes Other Real Estate Taxes $0 $155,400 Models Non-Revenue Units $51,300 $51,300 Employee Units Payroll and Benefits $73,566 $106,200 Manager Payroll and Benefits $75,394 Assistant Manager Payroll and Benefits $51,958 Leasing Manager Payroll and Benefits $25,144 Leasing Consultant Payroll and Benefits $41,949 Director of Facilities Payroll and Benefits $6,417 Maintenance Manager Payroll and Benefits $51,231 Maintenance Person Payroll and Benefits $74,267 Overtime - Administrative Payroll and Benefits $3,280 Overtime - Leasing Payroll and Benefits $623 Overtime - Maintenance Payroll and Benefits $5,463 Bonus - Administrative - Monthly Payroll and Benefits $60 Bonus - Administrative - Quarterly Payroll and Benefits $0 Bonus - Leasing - Monthly Payroll and Benefits $2,862 Bonuses & Other Bonuses Payroll and Benefits $92,479 Ck Processing - Administrative General and Administrative $120 Other Payroll Taxes Payroll and Benefits $37,979 Other Insurance Benefits Payroll and Benefits $34,476 401K Administration Costs Payroll and Benefits $5,723 Workers Comp - Administrative Payroll and Benefits $35,046 New Hire Expense - Admin Payroll and Benefits $958 New Hire Expense - Maint Payroll and Benefits $48 Other Payroll - Admin Payroll and Benefits $0 Employee Gifts Payroll and Benefits $40 Landscape Contract Repairs and Maintenance $56,775 Flowers Repairs and Maintenance $1,961 Mulch Repairs and Maintenance $2,195 Landscape Supplies Repairs and Maintenance $287 Irrigation/Sprinkler Repairs Repairs and Maintenance $4,622 Electricity Utilities $63,431 Electricity - Model Utilities ($419) Electricity - Vacant Utilities $3,808 Gas Utilities $12,531 Water Utilities $116,300 Sewer Utilities $20,142 Trash Removal Utilities $109,104 Cable Expense Utilities $1,346 Contract Utility Admin General and Administrative $7,396 Marketing - Internet General and Administrative $30,215 Advertising Other General and Administrative $637 Dues, Memberships & Sub. General and Administrative $2,409 Resident Functions General and Administrative $168 Temporary Signage General and Administrative $535 Alliance Resident Works General and Administrative $1,700 PPC General and Administrative $24,885 Resident Referrals General and Administrative $1,000 Resident Retention General and Administrative $569 Model Maintenance General and Administrative $2,611 Other Mktg. - Non Adv. General and Administrative $2,189 SEO Program General and Administrative $8,100 Reputation Management General and Administrative $1,275 Income Capitalization Approach 109 The Residences at Escaya Fitness program - Property General and Administrative $2,268 Telephone General and Administrative $2,225 Cell Phone General and Administrative $297 Internet Service General and Administrative $5,759 Common Area TV General and Administrative $218 Office Supplies General and Administrative $4,669 Misc Office Expense General and Administrative $176 Postage General and Administrative $222 Licenses General and Administrative $2,652 Kingsley Survey General and Administrative $152 Training & Education General and Administrative $3,100 Eviction/Legal Fees General and Administrative $2,513 Credit Check General and Administrative $5,299 Bank Charges/Credit Card Fees General and Administrative $3,634 Employee Recognition General and Administrative $894 Employee Meetings General and Administrative $36 Administrative Other General and Administrative $2,150 Computer Software General and Administrative $7,460 Yardi PAYscan General and Administrative $310 Gov Licenses Fees/Permits General and Administrative $6,682 Compliance General and Administrative $59 Uniforms - Administrative General and Administrative $0 Uniforms - Leasing General and Administrative $289 Building & Structure Repairs and Maintenance $29 Building & Maintenance Repairs and Maintenance $91 Building & Maintenance Supplies Repairs and Maintenance $1,165 Lighting Repairs and Maintenance $40 Amenities R&M Repairs and Maintenance $1,110 Electrical Repairs and Maintenance $2,187 Electrical Supplies Repairs and Maintenance ($248) Plumbing Repairs and Maintenance $1,007 HVAC Repairs and Maintenance $2,338 HVAC Supplies Repairs and Maintenance ($191) Misc. Supplies Repairs and Maintenance $109 Housekeeping Repairs and Maintenance $48,746 Cleaning Supplies Repairs and Maintenance $624 Pest Control Repairs and Maintenance $4,700 Swimming Pool Repairs and Maintenance $12,811 Swimming Pool Supplies Repairs and Maintenance $0 Courtesy Patrol Repairs and Maintenance $21,750 Keys Repairs and Maintenance $1,136 Locks Repairs and Maintenance ($74) Fire Extinguisher, 1st Aid Repairs and Maintenance $15,507 Alarm Expense Repairs and Maintenance $4,211 Appliances Repairs and Maintenance $2,337 Safety Tool Equip/Rep/Sup Repairs and Maintenance $903 Appliance Repair Repairs and Maintenance $3,912 Carpet Replacement Repairs and Maintenance ($1,403) Uniforms - Maintenance Repairs and Maintenance $1,836 Redec-General Cleaning Repairs and Maintenance $15,268 Redec-Cleaning Supplies Repairs and Maintenance ($74) Redec-Painting Supplies Repairs and Maintenance $1,480 Redec-Painting Contract Repairs and Maintenance $34,760 Redec-Drapes/Blinds Repairs and Maintenance $1,040 Redec-Window Cleaning Repairs and Maintenance $0 Redec-Carpet Cleaning Repairs and Maintenance $4,995 Redec-Carpet Replacement Repairs and Maintenance $29,840 Redec-Vinyl Repair Repairs and Maintenance $460 Redec-Bathroom Repairs and Maintenance $497 Redec-Appliance Repair Repairs and Maintenance $468 Redec-Plumbing Repairs and Maintenance $674 Redec-Doors/Cabinets Repairs and Maintenance $374 Management Fees - #1 Management $183,603 Property Insurance Insurance $161,456 General Liability Insurance Insurance $18,074 Umbrella Insurance Insurance $20,712 Earthquake Insurance Insurance $11,093 Real Estate Taxes Real Estate Taxes $155,824 Taxes Other Real Estate Taxes $163,289 Eviction Legal Fees General and Administrative $3 Total Operating Expenses Total Operating Expenses $2,125,683 $2,887,184 Net Operating Income $5,404,553 $4,911,199 Compiled by NKF Income Capitalization Approach 110 The Residences at Escaya Multifamily Vacancy & Collection Loss Allowance Vacancy Allowance The vacancy estimate for the subject was previously developed in the market analysis section of this report and was concluded to be 4.00%. The subject is currently 97.1% occupied and the 4.00% vacancy reflects the long-term stabilized rate. Period Length T-12 Mos. Budget NKF Period Ending 9/30/2021 11/30/2021 Projection Occupancy 100.0%96.0%96.0% Multifamily Revenue Total $ $/Unit Total $ $/Unit Total $ $/Unit Rental Income $7,302,395 $26,847 $7,797,612 $28,668 $7,701,803 $28,315 Loss to Lease $0 $0 ($6,148) ($23)$0 $0 Concessions ($103,332) ($380) ($36,805) ($135)$0 $0 Potential Rental Income $7,199,063 $26,467 $7,754,659 $28,510 $7,701,803 $28,315 Vacancy $0 $0 ($311,526) ($1,145) ($308,072) ($1,133) Collection Loss ($17,737) ($65) ($17,870) ($66) ($19,255) ($71) Effective Rental Income $7,181,326 $26,402 $7,425,264 $27,299 $7,374,477 $27,112 Net Expense Reimbursements $184,750 $679 $211,279 $777 $204,000 $750 Net Parking Income $54,193 $199 $72,650 $267 $68,000 $250 Net Other Income $109,967 $404 $89,190 $328 $108,800 $400 Effective Gross Income $7,530,236 $27,685 $7,798,383 $28,671 $7,755,277 $28,512 Operating Expenses Total $ $/Unit Total $ $/Unit Total $ $/Unit Real Estate Taxes $319,113 $1,173 $1,035,408 $3,807 $1,590,057 $5,846 Insurance $211,335 $777 $122,400 $450 $163,200 $600 Utilities $326,243 $1,199 $371,269 $1,365 $326,400 $1,200 Repairs and Maintenance $280,252 $1,030 $274,283 $1,008 $272,000 $1,000 Payroll and Benefits $618,961 $2,276 $679,201 $2,497 $625,600 $2,300 Non-Revenue Units $51,300 $189 $51,300 $189 $63,001 $232 General and Administrative $134,876 $496 $164,156 $604 $163,200 $600 Management $183,603 $675 $189,167 $695 $186,127 $684 Replacement Reserves $0 $0 $0 $0 $47,600 $175 Total Operating Expenses $2,125,683 $7,815 $2,887,184 $10,615 $3,437,184 $12,637 Operating Expense Ratio 28.2%37.0%44.3% Net Operating Income $5,404,553 $19,870 $4,911,199 $18,056 $4,318,092 $15,875 Compiled by NKF Operating History and Projections Vacancy Subject Historical and Projections % of PGI $/Unit Total Sep-2021 T-12 Mos.0.00%$0 $0 Nov-2021 Budget 4.02% $1,145 $311,526 NKF Projection 4.00% $1,133 $308,072 Compiled by NKF Income Capitalization Approach 111 The Residences at Escaya Collection Loss Based on available data and analysis, the concluded collection loss allowance is 0.25%. Combined Vacancy and Collection Loss Conclusion Based on this analysis, the total stabilized vacancy and collection loss allowance for the subject is 4.25%. The subject’s market is typically characterized by stabilized occupancy as there is strong demand for apartments in this market. The regional and competitive market, as discussed in the market analysis section, are well occupied and most investors would use this information to reflect a lower vacancy and collection loss. Market rent was well supported and these comparables were also generally well occupied (if a property is offered at above market rates vacancy would increase). Effective Multifamily Rental Income Net Expense Recoveries (RUBS) Collection Loss Subject Historical and Projections % of PGI $/Unit Total Sep-2021 T-12 Mos.0.25%$65 $17,737 Nov-2021 Budget 0.23%$66 $17,870 NKF Projection 0.25%$71 $19,255 Compiled by NKF Effective Rental Income Subject Historical and Projections % of PGI $/Unit Total Sep-2021 T-12 Mos.99.75% $26,402 $7,181,326 Nov-2021 Budget 95.75% $27,299 $7,425,264 NKF Projection 95.75% $27,112 $7,374,477 Compiled by NKF Net Expense Reimbursements Subject Historical and Projections $/Unit Total Sep-2021 T-12 Mos.$679 $184,750 Nov-2021 Budget $777 $211,279 NKF Projection $750 $204,000 Compiled by NKF Income Capitalization Approach 112 The Residences at Escaya The subject includes a RUBS program (Ratio Utility Billing System) for water, sewer, trash removal and common area electricity and gas expenses. The tenants pay directly for in-unit electric charges. Our estimate is consistent with the 2021 T-12 and the 2021 budget. Net Parking Income The subject includes 637 garage and open parking spaces. Based on provided data, one space is included with each lease. Additional reserved parking spaces are available at $50 per month. The NKF estimate emphasizes the current actual and budgeted figures. Net Other Income Other income includes pet fees, pet rent, write-offs, deposits, credit checks/application fees, late fees, legal fees, month-to-month fees, NSF fees, storage, vending machines, renter’s insurance, and miscellaneous income. Pet deposit is $500 and monthly pet rent is $75 for Dogs and $50 for Cats. Effective Gross Income Net Parking Income Subject Historical and Projections $/Unit Total Sep-2021 T-12 Mos.$199 $54,193 Nov-2021 Budget $267 $72,650 NKF Projection $250 $68,000 Compiled by NKF Net Other Income Subject Historical and Projections $/Unit Total Sep-2021 T-12 Mos.$404 $109,967 Nov-2021 Budget $328 $89,190 NKF Projection $400 $108,800 Compiled by NKF Effective Gross Income Subject Historical and Projections $/Unit Total Sep-2021 T-12 Mos.$27,685 $7,530,236 Nov-2021 Budget $28,671 $7,798,383 NKF Projection $28,512 $7,755,277 Compiled by NKF Income Capitalization Approach 113 The Residences at Escaya Operating Expense Analysis Expense data for the subject and comparable properties are summarized in the following table. The operating expenses have been classified into 9 categories as there is inconsistent expense reporting for multi-family assets similar to the subject (i.e. investors use a wide array of classifications for assets of this size and value). The exceptions are real estate taxes, insurance (typically a bill), utilities (typically based on multiple bills), and management (when included, it is typically a percentage of income). Real estate taxes in the valuation are based on the appropriate methodology required by California tax law and typical underwriting methods. Specifically, based upon a review of real estate tax assessments after a property purchase, the assessor uses the actual sale price more than 90 percent of the time as the new basis. Most investors also model pro-forma taxes based upon their acquisition price. The definition of market value used in this appraisal is based on the premise the subject is sold at the concluded value. Therefore, the value conclusion by each approach, where appropriate, is used as the real estate tax basis in the pro-forma estimate. The tax calculation is based upon the final un-rounded concluded value, multiplied by the tax rate, plus direct assessments. Comp 1 Comp 2 Comp 3 Comp 4 Year Built 2006 2014 2017 2020 Apt. Units 276 262 386 126 Operating Data Type 12 Mos. 12 Mos. 12 Mos. Budget T-12 Mos. Budget NKF Year 2020 2018 2020 2021 2021 2021 Projection Effective Gross Multifamily Income per Unit $27,052 $34,456 $25,361 $28,259 $27,685 $28,671 $28,512 Operating Expenses per Unit Real Estate Taxes $3,764 $3,502 $4,949 $6,174 $1,173 $3,807 $5,846 Insurance $562 $273 $199 $777 $450 $600 Utilities $1,401 $916 $715 $772 $1,199 $1,365 $1,200 Repairs and Maintenance $2,138 $1,914 $1,275 $1,069 $1,030 $1,008 $1,000 Payroll and Benefits $1,932 $1,959 $944 $2,308 $2,276 $2,497 $2,300 Non-Revenue Units $189 $189 $232 General and Administrative $1,161 $619 $445 $351 $496 $604 $600 Management $944 $1,034 $507 $755 $675 $695 $684 Replacement Reserves $175 Total Operating Expenses per Unit $11,902 $10,217 $9,034 $11,429 $7,815 $10,615 $12,637 Net Operating Income per Unit $15,150 $24,239 $16,327 $16,830 $19,870 $18,056 $15,875 Operating Expense KPIs (% of EGI) Management 3.49% 3.00% 2.00% 2.67% 2.44% 2.43%2.40% Operating Expense Ratio (% of EGI)44.00% 29.65% 35.62% 40.44% 28.23% 37.02%44.32% Net Operating Income (% of EGI)56.00% 70.35% 64.38% 59.56% 71.77% 62.98%55.68% Compiled by NKF Expense Analysis per Unit Subject Historical and Projections 2019 272 Income Capitalization Approach 114 The Residences at Escaya Primary support for the insurance and utilities expenses, where possible, are based on the subject as these items are typically consistent. Emphasis was placed on the subject’s actual performance with support provided by the expense comparables. The repairs and maintenance expense include any item which was classified as having a direct impact on the operation of the physical asset (e.g. repairs and maintenance, janitorial, landscaping, common areas….). The range of expenses in this category can be extensive as landlords occasionally include capital repairs. The subject’s actual and budgeted expense have been given greatest emphasis, with secondary weight placed on the comparable data. Payroll and benefits include all employees such as the manager, leasing agents, maintenance personnel, and grounds crew. It also includes all employee benefits such as health insurance, payroll taxes, and workers’ compensation. Payroll can also include salary for contract workers who perform maintenance, landscaping, or administrative work. This is one category that can vary significantly from one property to another depending upon the amount of maintenance work that is contracted out versus what is done by staff personnel. Emphasis was placed on the subject’s actual expense and budget data, which is consistent with the comparables. Non-revenue units include the two model units. We have included these units at market rent and deducted out as an expense. The general and administrative expense includes any item which was classified as off- site and not having direct impact on the operation of the physical asset (e.g. annual financial reporting, legal expense to remove a tenant ….). Advertising and marketing is also included. Emphasis was placed on the subject’s budget which is within the comparable range. Management fees are considered an expense of operation, whether the services are contracted or provided by the property owner. Typical management fees for properties of this type range from 2.0% to 3.0%. The historic management expense is within the comparable range and is consistent with the rates for Class A properties in this market. We have projected an overall management fee of 2.4%. For the subject property type and local market, it is customary to include replacement reserves as an expense line item in developing an estimate of net operating income. Replacement reserves are estimated to account for replacement costs of certain capital items, such as the roof and HVAC system. The typical apartment investor estimates reserves at $200 to $300 per unit, depending upon the age, construction quality, and their own internal requirements. We estimate replacement reserves at $175 per unit as the property is new with no near-term replacements. Income Capitalization Approach 115 The Residences at Escaya Total Operating Expenses The total operating expenses are higher than the subject’s budget due to the inclusion of higher real estate taxes. Net Operating Income The NOI is below the subject’s budget due to higher real estate taxes. Direct Capitalization The following subsections represent different techniques for deriving an overall capitalization rate. Comparable Sales Total Operating Expenses Source % of EGI $/Unit Total Comparables Low 29.7% $9,034 Comparables High 44.0% $11,902 Comparables Average 37.4% $10,646 Subject Historical and Projections 2021 (T-12 Mos. Operations)28.2% $7,815 $2,125,683 2021 (Budget Operations)37.0% $10,615 $2,887,184 NKF Projection 44.3% $12,637 $3,437,184 Compiled by NKF Net Operating Income Source % of EGI $/Unit Total Subject Historical and Projections 2021 (T-12 Mos. Operations)71.8% $19,870 $5,404,553 2021 (Budget Operations)63.0% $18,056 $4,911,199 NKF Projection 55.7% $15,875 $4,318,092 Compiled by NKF No. Property Location Yr. Built Sale Date Number of Apt. Units Occ. % Price per Unit OAR 1 1818 South State College Boulevard, Anaheim, CA 2009 Oct-2021 265 95% $480,226 3.48% 2 1055 West Town and Country Road, Orange, CA 2020 Sep-2021 262 100% $568,702 3.25% 3 420 La Crescenta Drive, Brea, CA 2018 Jun-2021 204 100% $530,025 3.25% 4 1440 Hotel Circle North, San Diego, CA 2006 Apr-2021 350 96% $444,857 3.50% 5 1320 Via Terrassa, Encinitas, CA 1984 Mar-2021 196 84% $480,102 3.50% Average (Mean) Cap Rate:3.40% Compiled by NKF Comparable Multifamily Sales Summary Income Capitalization Approach 116 The Residences at Escaya Comparables One through Three are the most recent transactions and indicate overall rates of 3.25% to 3.50% and average approximately 3.40%. The sales with cap rates at the lower end of the range have increased upside potential. The subject’s loss to lease is approximately -9.6%, indicating there is moderate upside potential. For this analysis, we have used a cap rate of 3.25%. Market Participants The quoted figures from the brokers are for stabilized assets leased at contract/market rents. For assets with significant loss-to-lease or other upside income potential, the rate would be lower. Investor Surveys Respondant Cap Rate Comments CBRE 3.25% to 4.00% Market is hot; Strong demand amd limited supply Kidder Matthews 3.50% to 4.00% Demand is driving cap rates lower ACI 3.25% - 3.50% Buyers modeling large year-1 rent increases So Cal Multihousing Group Sub 3.50% Buyers need to unerwrite to 3.50% or less to be competitive JLL 3.00% -3.75% Demand exceeds supply Subject Indication 3.25% - 3.50% Compiled by NKF Capitalization Rate Survey Investor Surveys - Capitalization Rates Source Period Low High Average PwC - National Multifamily - Overall Q3 2021 3.00% 7.00% 4.59% Situs RERC - National Multifamily - Overall Q3 2021 3.50% 6.00% 4.50% Newmark V&A Mkt Survey - National Multifamily - Suburban A Q1 2021 N/A N/A 4.84% Real Capital Analytics - National Multifamily - Overall Q3 2021 N/A N/A 4.90% Compiled by Newmark Income Capitalization Approach 117 The Residences at Escaya The most current national survey data indicates that going-in capitalization rates range from 3.00% to 7.0% and average 4.59%. Limited emphasis is placed on this data other than it demonstrates wider trends in investment yields for apartments. Capitalization Rate Conclusion Direct Capitalization Summary Net operating income is divided by the capitalization rate to derive the stabilized value of the subject. Valuation of the subject by direct capitalization is shown in the table immediately following. 4.00% 4.20% 4.40% 4.60% 4.80% 5.00% 5.20% 5.40% 5.60% 5.80% 6.00% Q2 2018 Q3 2018 Q4 2018 Q1 2019 Q2 2019 Q3 2019 Q4 2019 Q1 2020 Q2 2020 Q3 2020 Q4 2020 Q1 2021 Q2 2021 Q3 2021 Investor Surveys - Capitalization Rates PwC - National Multifamily - Overall Situs RERC - National Multifamily - Overall Newmark V&A Mkt Survey - National Multifamily - Suburban A Real Capital Analytics - National Multifamily - Overall Source Indication Comparable Sales 3.25% - 3.50% Investor Surveys 3.00% - 7.00% Market Participants 3.25% - 4.50% Concluded Going-In Capitalization Rate 3.25% Compiled by NKF Capitalization Rate Conclusion Income Capitalization Approach 118 The Residences at Escaya Summary of Stabilized Net Operating Income Item Description % of Income $ / Unit Total $ Multifamily Revenue 272 Units Rental Income $28,315 $7,701,803 Loss to Lease 0.00%$0 $0 Concessions 0.00%$0 $0 Potential Rental Income $28,315 $7,701,803 Vacancy -4.00% ($1,133) ($308,072) Collection Loss -0.25% ($71) ($19,255) Effective Rental Income $27,112 $7,374,477 Net Expense Reimbursements $750 $204,000 Net Parking Income $250 $68,000 Net Other Income $400 $108,800 Effective Gross Income $28,512 $7,755,277 Operating Expenses 272 Units Real Estate Taxes $5,846 $1,590,057 Insurance $600 $163,200 Utilities $1,200 $326,400 Repairs and Maintenance $1,000 $272,000 Payroll and Benefits $2,300 $625,600 Non-Revenue Units $232 $63,001 General and Administrative $600 $163,200 Management 2.40% $684 $186,127 Replacement Reserves $175 $47,600 Total Operating Expenses 44.32% $12,637 $3,437,184 Net Operating Income $15,875 $4,318,092 Direct Capitalization Method $ / Unit Total $ Stabilized Net Operating Income $15,875 $4,318,092 Overall Capitalization Rate 3.25% As Stabilized Value Effective Date: $132,864,379 Rounded $488,603 $132,900,000 Value $157,021,539 $143,936,411 $132,864,379 $123,374,066 $115,149,128 As Is Hypothetical As Stabilized Value as of Current Date Effective Date:$132,864,379 Retail Component $7,700,000 As Is Value Effective Date:$140,564,379 Rounded $516,912 $140,600,000 Compiled by NKF Value Indication 12/3/2021 12/3/2021 3.00% 3.25% 3.50% 3.75% Income Capitalization Approach 12/3/2021 OAR 2.75% Valuation Matrix Hypothetical Income Restricted Analysis 119 The Residences at Escaya Hypothetical Income Restricted Analysis The income capitalization approach reflects the subject’s income-producing capabilities. This approach is assuming that value is created by the expectation of benefits to be derived in the future. Specifically estimated is the amount an investor would be willing to pay to receive an income stream plus reversion value from a property over a period of time. The two common valuation techniques associated with the income capitalization approach are direct capitalization and the discounted cash flow (DCF) analysis. The direct capitalization method is normally more appropriate for properties with relatively stable operating histories and expectations. The DCF analysis is more appropriate for investment properties with multiple or long-term leases, particularly leases with cancellation clauses or renewal options, and especially in volatile markets. In this analysis, we utilized direct capitalization only because investors and market participants typically rely more on this method. Income and Rent Limits Within the subject property approximately 91 units are expected to have 80% AMI income/rent restrictions, 91 are expected to have 100% AMI restrictions, and 90 are expected to have 120% AMI restrictions. The restricted value program rents are set to the lesser of market rents, or the appropriate area median income for the percentage class. In the case of the subject property, the market rents are above the 80%AMI, 100% AMI and 120% AMI class for all units, so the restricted rents are applied in this analysis. The pro forma restricted rates are presented on the following pages: Hypothetical Income Restricted Analysis 120 The Residences at Escaya The table above includes an additional 3BR unit as there are only 20 3BR units in the project. Based upon the indicated restricted pro forma rental rates for each unit type and our concluded market rents, the total potential rental income is estimated at $7,029,576 annually, which is approximately 8.7% below the actual rent in place plus market rent. The property will be exempt from ad valorem property taxes and the real estate tax expense is reduced to include only special assessments. This potential rental income conclusion is utilized in the Direct Capitalization analysis that follows: Maximum Gross 1BR Units Total 2BR Units Total 3BR Units Total Grand Total 80% AMI $1,804 47 $84,788 $2,185 37 $80,845 $2,651 7 $18,557 100% AMI $1,905 47 $89,535 $2,309 37 $85,433 $3,211 7 $22,477 120% AMI $1,999 47 $93,953 $2,426 37 $89,762 $3,408 6 $20,448 Totals 141 $268,276 111 $256,040 20 $61,482 $7,029,576 Average Rent $1,903 $2,307 $3,074 $2,122 Compiled by NKF Average Actual Restricted Rent by Plan Type Hypothetical Income Restricted Analysis 121 The Residences at Escaya Summary of Stabilized Net Operating Income Item Description % of Income $ / Unit Total $ Multifamily Revenue 272 Units Rental Income $25,844 $7,029,576 Loss to Lease 0.00%$0 $0 Concessions 0.00%$0 $0 Potential Rental Income $25,844 $7,029,576 Vacancy -4.00% ($1,034) ($281,183) Collection Loss -0.25% ($65) ($17,574) Effective Rental Income $24,746 $6,730,819 Net Expense Reimbursements $750 $204,000 Net Parking Income $250 $68,000 Net Other Income $400 $108,800 Effective Gross Income $26,146 $7,111,619 Operating Expenses 272 Units Real Estate Taxes Direct Assessments $165 $44,791 Insurance $600 $163,200 Utilities $1,200 $326,400 Repairs and Maintenance $1,000 $272,000 Payroll and Benefits $2,300 $625,600 Non-Revenue Units $232 $63,001 General and Administrative $600 $163,200 Management 2.40% $627 $170,679 Replacement Reserves $175 $47,600 Total Operating Expenses 26.39% $6,899 $1,876,471 Net Operating Income $19,247 $5,235,148 Direct Capitalization Method $ / Unit Total $ Stabilized Net Operating Income $19,247 $5,235,148 Overall Capitalization Rate 3.25% As Stabilized Value Effective Date: $161,081,491 Rounded $592,279 $161,100,000 Value $190,369,035 $174,504,949 $161,081,491 $149,575,670 $139,603,959 Hypothetical Stabilized Value Hypothetical As Stabilized Value as of Current Date Effective Date:$161,081,491 Retail Component $7,700,000 Hypothetical Stabilized Value Effective Date:$168,781,491 Rounded $620,588 $168,800,000 Compiled by NKF Income Capitalization Approach - Income Restricted 12/3/2021 OAR 2.75% Valuation Matrix Value Indication 12/3/2021 12/3/2021 3.00% 3.25% 3.50% 3.75% Reconciliation of Value 122 The Residences at Escaya Reconciliation of Value The values indicated by our analyses are as follows: Cost Approach The Cost Approach has best applicability for properties with new or nearly new improvements. It is a summation approach in that the underlying land value is added to the depreciated replacement cost for the indicated value. In this case, the cost approach was not utilized as market participants do not rely in this method in determining value. Sales Comparison Approach The Sales Comparison Approach is focused on comparing the subject to sale and other market transactions with the aim to develop an indication of value that is founded on the theory of substitution. Basically, the intention is to determine value through considering the prices of properties which would be a substitute property to the subject. In this case, a selection of reasonably similar sales was obtained, and the adjustment process was well founded by reasoning and direct evidence. Although this analysis is considered to be well founded and reliable, the subject property is an income producing property and the sales comparison approach, like the cost approach, is limited it its ability to directly consider the income levels of the subject and the sales. Accordingly, secondary weight is given to the sales comparison approach. Income Capitalization Approach The subject property is an apartment property. It is distinctly an income producing property and this approach is specifically designed to address the value of such a property. Market rent was well established by reasonably similar lease data. Capitalization rates were developed from a number of sources including the sales used in the sales comparison approach. In total, the income capitalization approach is considered to be most applicable to the subject and most reliable. This approach is given greatest weight for that reason. Market Value Premise As Is Hypothetical Market Value with Restricted Rents As of Date:December 3, 2021 December 3, 2021 Cost Approach:Not Used Not Used Sales Comparison Approach:$140,100,000 Not Used Income Capitalization Approach:$140,600,000 $168,800,000 Market Value Conclusion $140,600,000 $168,800,000 Compiled by NKF Market Value Indications Reconciliation of Value 123 The Residences at Escaya Exposure Time Exposure time is the estimated length of time the subject property would have been offered on the market prior to the hypothetical consummation of a sale at market value on the effective date of the appraisal. It is a retrospective estimate based on an analysis of past events assuming a competitive and open market. The following is national investor survey data which is one source for the underlying data to this conclusion. Value Conclusions Appraisal Premise Interest Appraised Date of Value Value Conclusion Market Value "As Is"Leased Fee 12/3/2021 $140,600,000 Hypothetical Value at income Restricted Rents Fee Simple 12/3/2021 $168,800,000 Compiled by NKF 1. 1. 2. Compiled by NKF The use of these hypothetical conditions might have affected assignment results. The income restriction and ownership entity result in no ad valorem real estate taxes which significantly increases the value of the asset. Our analysis was completed under the hypothetical assumption that there is an affordable housing covenant agreement in place restricting the rents. Based upon terms of these agreements, the concluded income restricted value of the subject property is not reflective of market value of the asset. We have relied upon information provided by the buyer in concluding to a prospective hypotherical value in this analysis and assume the information provided is reflective of the actual terms that will be in place upon commencement of the agreements. Extraordinary Assumptions and Hypothetical Conditions An extraordinary assumption is defined in USPAP as an assignment-specific assumption as of the effective date regarding uncertain information used in an analysis which, if found to be false, could alter the appraiser’s opinions or conclusions. The value conclusions are subject to the following extraordinary assumptions that may affect the assignment results. A hypothetical condition is defined in USPAP as a condition, directly related to a specific assignment, which is contrary to what is known by the appraiser to exist on the effective date of the assignment results, but is used for the purpose of analysis. The value conclusions are based on the following hypothetical conditions that may affect the assignment results. None Investor Surveys - Marketing Times Source Period Low High Average PwC - National Multifamily - Overall Q3 2021 1.0 12.0 4.6 Situs RERC - National Multifamily - Overall Q3 2021 N/A N/A 4.5 Newmark V&A Mkt Survey - National Multifamily - CBD A Q3 2019 N/A N/A 5.0 Newmark V&A Mkt Survey - National Multifamily - Suburban A Q3 2019 N/A N/A 5.0 Compiled by Newmark Reconciliation of Value 124 The Residences at Escaya Recent sales transaction data for similar properties, supply and demand characteristics for the local multifamily market, and the opinions of local market participants were reviewed and analyzed. Based on this data and analysis, it is our opinion that the probable exposure time for the subject at the concluded market values stated previously is 6 months. Marketing Time Marketing time is an opinion of the amount of time it might take to sell a real or personal property interest at the concluded market value level during the period immediately after the effective date of an appraisal. Marketing time differs from exposure time, which is always presumed to precede the effective date of an appraisal. As no significant changes in market conditions are foreseen in the near term, it is our opinion that a reasonable marketing period for the subject is likely to be the same as the exposure time. Accordingly, we estimate the subject’s marketing period at 6 months. 3.6 4.1 4.6 5.1 5.6 Q2 2018 Q3 2018 Q4 2018 Q1 2019 Q2 2019 Q3 2019 Q4 2019 Q1 2020 Q2 2020 Q3 2020 Q4 2020 Q1 2021 Q2 2021 Q3 2021 Investor Surveys -Marketing Time PwC - National Multifamily - Overall Situs RERC - National Multifamily - Overall Newmark V&A Mkt Survey - National Multifamily - CBD A Newmark V&A Mkt Survey - National Multifamily - Suburban A Assumptions and Limiting Conditions 125 The Residences at Escaya Assumptions and Limiting Conditions The Appraisal contained in this Report (herein “Report”) is subject to the following assumptions and limiting conditions: 1. Unless otherwise stated in this report, title to the property which is the subject of this report (herein “Property”) is assumed to be good and marketable and free and clear of all liens and encumbrances and that there are no recorded or unrecorded matters or exceptions to title that would adversely affect marketability or value. No responsibility is assumed for the legal description, zoning, condition of title or any matters which are legal in nature or otherwise require expertise other than that of a professional real estate appraiser. This report shall not constitute a survey of the Property. 2. Unless otherwise stated in this report, it is assumed: that the improvements on the Property are structurally sound, seismically safe and code conforming; that all building systems (mechanical/electrical, HVAC, elevator, plumbing, etc.) are in good working order with no major deferred maintenance or repair required; that the roof and exterior are in good condition and free from intrusion by the elements; that the Property and improvements conform to all applicable local, state, and federal laws, codes, ordinances and regulations including environmental laws and regulations. No responsibility is assumed for soil or subsoil conditions or engineering or structural matters. The Property is appraised assuming that all required licenses, certificates of occupancy, consents, or other legislative or administrative authority from any local, state, or national government or private entity or organization have been or can be obtained or renewed for any use on which the value estimates contained in this report is based, unless otherwise stated. The physical condition of the Property reflected in this report is solely based on a visual inspection as typically conducted by a professional appraiser not someone with engineering expertise. Responsible ownership and competent property management are assumed. 3. Unless otherwise stated in this report, this report did not take into consideration the existence of asbestos, PCB transformers or other toxic, hazardous, or contaminated substances or underground storage tanks, or the cost of encapsulation, removal or remediation thereof. Real estate appraisers are not qualified to detect such substances. The presence of substances such as asbestos, urea formaldehyde foam insulation, contaminated groundwater or other potentially hazardous materials and substances may adversely affect the value of the Property. Unless otherwise stated in this report, the opinion of value is predicated on the assumption that there is no such material or substances at, on or in the Property. 4. All statements of fact contained in this report as a basis of the analyses, opinions, and conclusions herein are true and correct to the best of the appraiser's actual knowledge and belief. The appraiser is entitled to and relies upon the accuracy of information and material furnished by the owner of the Property or owner’s representatives and on information and data provided by sources upon which members of the appraisal profession typically rely and that are deemed to be reliable by such members. Such information and data obtained from third party sources are assumed to be reliable and have not been independently verified. No warranty is made as to the accuracy of any of such information and data. Any material error in any of the said information or data could have a Assumptions and Limiting Conditions 126 The Residences at Escaya substantial impact on the conclusions of this Report. The appraiser reserves the right to amend conclusions reported if made aware of any such error. 5. The opinion of value stated in this report is only as of the date of value stated in this report. An appraisal is inherently subjective and the conclusions stated apply only as of said date of value, and no representation is made as to the effect of subsequent events. This report speaks only as of the date hereof. 6. Any projected cash flows included in the analysis are forecasts of estimated future operating characteristics and are predicated on the information and assumptions contained within this report. Any projections of income, expenses and economic conditions utilized in this report are not predictions of the future. Rather, they are estimates of market expectations of future income and expenses. The achievement of any financial projections will be affected by fluctuating economic conditions and is dependent upon other future occurrences that cannot be assured. Actual results may vary from the projections considered herein. There is no warranty or assurances that these forecasts will occur. Projections may be affected by circumstances beyond anyone’s knowledge or control. Any income and expense estimates contained in this report are used only for the purpose of estimating value and do not constitute predictions of future operating results. 7. The analyses contained in this report may necessarily incorporate numerous estimates and assumptions regarding Property performance, general and local business and economic conditions, the absence of material changes in the competitive environment and other matters. Some estimates or assumptions, however, inevitably will not materialize, and unanticipated events and circumstances may occur; therefore, actual results achieved during the period covered by the analysis will vary from estimates, and the variations may be material. 8. All prospective value opinions presented in this report are estimates and forecasts which are prospective in nature and are subject to considerable risk and uncertainty. In addition to the contingencies noted in the preceding paragraphs, several events may occur that could substantially alter the outcome of the estimates such as, but not limited to changes in the economy, interest rates, capitalization rates, behavior of consumers, investors and lenders, fire and other physical destruction, changes in title or conveyances of easements and deed restrictions, etc. In making prospective estimates and forecasts, it is assumed that conditions reasonably foreseeable at the present time are consistent or similar with the future. 9. The allocations of value for land and improvements must not be used in conjunction with any other appraisal and are invalid if so used. This report shall be considered only in its entirety. No part of this report shall be utilized separately or out of context. 10. Neither all nor any part of the contents of this report (especially any conclusions as to value, the identity of the appraiser, or any reference to the Appraisal Institute) shall be disseminated through advertising media, public relations media, news media or any other means of communication (including without limitation prospectuses, private offering memoranda and other offering material provided to prospective investors) without the prior written consent of the Firm. Possession of this report, or a copy hereof, does not carry with it the right of publication. 11. Client and any other Intended User identified herein should consider this report and the opinion of value contained herein as only one factor together with its own independent considerations and Assumptions and Limiting Conditions 127 The Residences at Escaya underwriting guidelines in making any decision or investment or taking any action regarding the Property. Client agrees that Firm shall not be responsible in any way for any decision of Client or any Intended User related to the Property or for the advice or services provided by any other advisors or contractors. The use of this report and the appraisal contained herein by anyone other than an Intended User identified herein, or for a use other than the Intended Use identified herein, is strictly prohibited. No party other than an Intended User identified herein may rely on this report and the appraisal contained herein. 12. Unless otherwise stated in the agreement to prepare this report, the appraiser shall not be required to participate in or prepare for or attend any judicial, arbitration, or administrative proceedings. 13. The Americans with Disabilities Act (ADA) became effective January 26, 1992. No survey or analysis of the Property has been made in connection with this report to determine whether the physical aspects of the improvements meet the ADA accessibility guidelines. No expertise in ADA issues is claimed, and the report renders no opinion regarding the Property’s compliance with ADA regulations. Inasmuch as compliance matches each owner’s financial ability with the cost to cure the non-conforming physical characteristics of a property, a specific study of both the owner’s financial ability and the cost to cure any deficiencies would be needed for the Department of Justice to determine compliance. 14. Acceptance and/or use of this report constitutes full acceptance of these Assumptions and Limiting Conditions and any others contained in this report, including any Extraordinary Assumptions and Hypothetical Conditions, and is subject to the terms and conditions contained in the agreement to prepare this report and full acceptance of any limitation of liability or claims contained therein. Addenda The Residences at Escaya Addendum A Glossary of Terms Addenda The Residences at Escaya The following definitions are derived from The Dictionary of Real Estate Appraisal, 6th ed. (Chicago: Appraisal Institute, 2015).  Absorption Period: The actual or expected period required from the time a property, group of properties, or commodity is initially offered for lease, purchase, or use by its eventual users until all portions have been sold or stabilized occupancy has been achieved.  Absorption Rate: 1) Broadly, the rate at which vacant space in a property or group of properties for sale or lease has been or is expected to be successfully sold or leased over a specified period of time. 2) In subdivision analysis, the rate of sales of lots or units in a subdivision.  Ad Valorem Tax: A tax levied in proportion to the value of the thing(s) being taxed. Exclusive of exemptions, use-value assessment provisions, and the like, the property tax is an ad valorem tax. (International Association of Assessing Officers [IAAO])  Assessed Value: The value of a property according to the tax rolls in ad valorem taxation; may be higher or lower than market value, or based on an assessment ratio that is a percentage of market value.  Cash Equivalency: An analytical process in which the sale price of a transaction with nonmarket financing or financing with unusual conditions or incentives is converted into a price expressed in terms of cash or its equivalent.  Contract Rent: The actual rental income specified in a lease.  Disposition Value: The most probable price that a specified interest in property should bring under the following conditions: 1) Consummation of a sale within a specified time, which is shorter than the typical exposure time for such a property in that market. 2) The property is subjected to market conditions prevailing as of the date of valuation. 3) Both the buyer and seller are acting prudently and knowledgeably. 4) The seller is under compulsion to sell. 5) The buyer is typically motivated. 6) Both parties are acting in what they consider to be their best interests. 7) An adequate marketing effort will be made during the exposure time. 8) Payment will be made in cash in US dollars (or the local currency) or in terms of financial arrangements comparable thereto. 9) The price represents the normal consideration for the property sold, unaffected by special or creative financing or sales concessions granted by anyone associated with the sale. This definition can also be modified to provide for valuation with specified financing terms.  Effective Rent: Total base rent, or minimum rent stipulated in a lease, over the specified lease term minus rent concessions; the rent that is effectively paid by a tenant net of financial concessions provided by a landlord.  Excess Land: Land that is not needed to serve or support the existing use. The highest and best use of the excess land may or may not be the same as the highest and best use of the improved parcel. Excess land has the potential to be sold separately and is valued separately. See also surplus land. Addenda The Residences at Escaya  Excess Rent: The amount by which contract rent exceeds market rent at the time of the appraisal; created by a lease favorable to the landlord (lessor) and may reflect unusual management, unknowledgeable or unusually motivated parties, a lease execution in an earlier, stronger rental market, or an agreement of the parties.  Exposure Time: 1) The time a property remains on the market. 2) [The] estimated length of time that the property interest being appraised would have been offered on the market prior to the hypothetical consummation of a sale at market value on the effective date of the appraisal.  Extraordinary Assumption: An assumption, directly related to a specific assignment, as of the effective date of the assignment results, which, if found to be false, could alter the appraiser’s opinions or conclusions. See also hypothetical condition.  Fee Simple Estate: Absolute ownership unencumbered by any other interest or estate, subject only to the limitations imposed by the governmental powers of taxation, eminent domain, police power, and escheat.  Floor Area Ratio (FAR): The relationship between the above-ground floor area of a building, as described by the zoning or building code, and the area of the plot on which it stands; in planning and zoning, often expressed as a decimal, e.g., a ratio of 2.0 indicates that the permissible floor area of a building is twice the total land area.  Frictional Vacancy: The amount of vacant space needed in a market for its orderly operation. Frictional vacancy allows for move-ins and move-outs.  Full Service Lease: See gross lease.  General Vacancy: A method of calculating any remaining vacancy and collection loss considerations when using discounted cash flow (DCF) analysis, where turnover vacancy has been used as part of the income estimate. The combined effects of turnover vacancy and general vacancy relate to total vacancy and collection loss.  Going-Concern Premise: One of the premises under which the total assets of a business can be valued; the assumption that a company is expected to continue operating well into the future (usually indefinitely).  Going Concern Value: An outdated label for the market value of all the tangible and intangible assets of an established and operating business with an indefinite life, as if sold in aggregate; more accurately termed the market value of the going concern or market value of the total assets of the business.  Gross Building Area (GBA): 1) Total floor area of a building, excluding unenclosed areas, measured from the exterior of the walls of the above grade area. This includes mezzanines and basements if and when typically included in the market area of the type of property involved. 2) Gross leasable area plus all common areas. 3) For residential space, the total area of all floor levels measured from the exterior of the walls and including the superstructure and substructure basement; typically, does not include garage space. Addenda The Residences at Escaya  Gross Lease: A lease in which the landlord receives stipulated rent and is obligated to pay all of the property’s operating and fixed expenses; also called full-service lease.  Hypothetical Condition: 1) A condition that is presumed to be true when it is known to be false. (Appraisal Institute: The Standards of Valuation Practice [SVP]) 2) A condition, directly related to a specific assignment, which is contrary to what is known by the appraiser to exist on the effective date of the assignment results but is used for the purpose of analysis. See also extraordinary assumption.  Intended Users: 1) The party or parties the valuer intends will use the report. (SVP) 2) The client and any other party as identified, by name or type, as users of the appraisal or appraisal review report by the appraiser on the basis of communication with the client at the time of the assignment. (USPAP, 2016-2017 ed.)  Investment Value: 1) The value of a property to a particular investor or class of investors based on the investor’s specific requirements. Investment value may be different from market value because it depends on a set of investment criteria that are not necessarily typical of the market. 2) The value of an asset to the owner or a prospective owner for individual investment or operational objectives. (International Valuation Standards [IVS])  Land-to-Building Ratio: The proportion of land area to gross building area; one of the factors determining comparability of properties.  Lease: A contract in which the rights to use and occupy land, space, or structures are transferred by the owner to another for a specified period of time in return for a specified rent.  Leased Fee Interest: The ownership interest held by the lessor, which includes the right to receive the contract rent specified in the lease plus the reversionary right when the lease expires.  Leasehold Interest: The right held by the lessee to use and occupy real estate for a stated term and under the conditions specified in the lease.  Lessee: One who has the right to occupancy and use of the property of another for a period of time according to a lease agreement.  Lessor: One who conveys the rights of occupancy and use to others under a lease agreement.  Liquidation Value: The most probable price that a specified interest in property should bring under the following conditions: 1) Consummation of a sale within a short time period. 2) The property is subjected to market conditions prevailing as of the date of valuation. 3) Both the buyer and seller are acting prudently and knowledgeably. 4) The seller is under extreme compulsion to sell. 5) The buyer is typically motivated. 6) Both parties are acting in what they consider to be their best interests. 7) A normal marketing effort is not possible due to the brief exposure time. 8) Payment will be made in cash in US dollars (or the local currency) or in terms of financial arrangements comparable thereto. 9) The price represents the normal consideration for the property sold, unaffected by special or creative financing or sales concessions granted by anyone Addenda The Residences at Escaya associated with the sale. This definition can also be modified to provide for valuation with specified financing terms.  Market Rent: The most probable rent that a property should bring in a competitive and open market reflecting the conditions and restrictions of a specified lease agreement, including the rental adjustment and revaluation, permitted uses, use restrictions, expense obligations, term, concessions, renewal and purchase options, and tenant improvements (TIs).  Market Value: A type of value that is the major focus of most real property appraisal assignments. Both economic and legal definitions of market value have been developed and refined, such as the following. 1) The most widely accepted components of market value are incorporated in the following definition: The most probable price, as of a specified date, in cash, or in terms equivalent to cash, or in other precisely revealed terms, for which the specified property rights should sell after reasonable exposure in a competitive market under all conditions requisite to a fair sale, with the buyer and seller each acting prudently, knowledgeably, and for self-interest, and assuming that neither is under undue duress. 2) Market value is described, not defined, in the Uniform Standards of Professional Appraisal Practice (USPAP) as follows: A type of value, stated as an opinion, that presumes the transfer of a property (i.e., a right of ownership or a bundle of such rights), as of a certain date, under specific conditions set forth in the definition of the term identified by the appraiser as applicable in an appraisal. 2  Market Value of the Going Concern: The market value of an established and operating business including the real property, personal property, financial assets, and the intangible assets of the business.  Marketing Time: An opinion of the amount of time it might take to sell a real or personal property interest at the concluded market value level during the period immediately after the effective date of an appraisal. Marketing time differs from exposure time, which is always presumed to precede the effective date of an appraisal.  Modified Gross Lease: A lease in which the landlord receives stipulated rent and is obligated to pay some, but not all, of the property’s operating and fixed expenses. Since assignment of expenses varies among modified gross leases, expense responsibility must always be specified. In some markets, a modified gross lease may be called a double net lease, net net lease, partial net lease, or semi-gross lease.  Net Lease: A lease in which the landlord passes on all expenses to the tenant. See also gross lease; modified gross lease.  Net Net Net Lease: An alternative term for a type of net lease. In some markets, a net net net lease is defined as a lease in which the tenant assumes all expenses (fixed and variable) of operating a property except that the landlord is responsible for structural maintenance, building reserves, and management; also called NNN lease, triple net lease, or fully net lease. 2 The actual definition of value used for this appraisal is contained within the body of the report. The definition of market value given above is general in viewpoint and is only provided for amplification. Addenda The Residences at Escaya  Occupancy Rate: 1) The relationship or ratio between the potential income from the currently rented units in a property and the income that would be received if all the units were occupied. 2) The ratio of occupied space to total rentable space in a building.  Overage Rent: The percentage rent paid over and above the guaranteed minimum rent or base rent; calculated as a percentage of sales in excess of a specified breakpoint sales volume.  Percentage Rent: Rental income received in accordance with the terms of a percentage lease; typically derived from retail store and restaurant tenants and based on a certain percentage of their gross sales.  Prospective Opinion of Value: A value opinion effective as of a specified future date. The term does not define a type of value. Instead, it identifies a value opinion as being effective at some specific future date. An opinion of value as of a prospective date is frequently sought in connection with projects that are proposed, under construction, or under conversion to a new use, or those that have not yet achieved sellout or a stabilized level of long-term occupancy.  Rentable Area: For office or retail buildings, the tenant’s pro rata portion of the entire office floor, excluding elements of the building that penetrate through the floor to the areas below. The rentable area of a floor is computed by measuring to the inside finished surface of the dominant portion of the permanent building walls, excluding any major vertical penetrations of the floor. Alternatively, the amount of space on which the rent is based; calculated according to local practice.  Retrospective Value Opinion: A value opinion effective as of a specified historical date. The term retrospective does not define a type of value. Instead, it identifies a value opinion as being effective at some specific prior date. Value as of a historical date is frequently sought in connection with property tax appeals, damage models, lease renegotiation, deficiency judgments, estate tax, and condemnation. Inclusion of the type of value with this term is appropriate, e.g., “retrospective market value opinion.”  Shell Rent: The typical rent paid for retail, office, or industrial tenant space based on minimal “shell” interior finishes (called vanilla finish or white wall finish in some areas). Usually the landlord delivers the main building shell space or some minimum level of interior build-out, and the tenant completes the interior finish, which can include wall, ceiling, and floor finishes, mechanical systems, interior electricity, and plumbing. Typically these are long-term leases with tenants paying all or most property expenses.  Surplus Land: Land that is not currently needed to support the existing use but cannot be separated from the property and sold off for another use. Surplus land does not have an independent highest and best use and may or may not contribute value to the improved parcel. See also excess land.  Turnover Vacancy: A method of calculating vacancy allowance that is estimated or considered as part of the potential income estimate when using discounted cash flow (DCF) analysis. As units or suites turn over and are available for re-leasing, the periodic vacancy time frame (vacancy window) to release the space is considered. Addenda The Residences at Escaya  Usable Area: 1) For office buildings, the actual occupiable area of a floor or an office space; computed by measuring from the finished surface of the office side of corridor and other permanent walls, to the center of partitions that separate the office from adjoining usable areas, and to the inside finished surface of the dominant portion of the permanent outer building walls. Sometimes called net building area or net floor area. See also floor area. 2) The area that is actually used by the tenants measured from the inside of the exterior walls to the inside of walls separating the space from hallways and common areas.  Use Value: The value of a property assuming a specific use, which may or may not be the property’s highest and best use on the effective date of the appraisal. Use value may or may not be equal to market value but is different conceptually. See also value in use.  Value In Use: The value of a property assuming a specific use, which may or may not be the property’s highest and best use on the effective date of the appraisal. Value in use may or may not be equal to market value but is different conceptually. See also use value.  Value Indication: A valuer’s conclusion of value resulting from the application of an approach to value, e.g., the value indication by the sales comparison approach. Addenda The Residences at Escaya Addendum B Engagement Letter  18401 Von Karman Avenue, Suite 150 | Irvine, CA 92612   PHONE: 949.608.2045 | WEB: www.nmrk.com  December 3, 2021 John P. Stoecker Financial Advisor CALIFORNIA MUNICIPAL FINANCE AUTHORITY 2111 Palomar Airport Road Carlsbad, CA 92011 Phone: 760.889.2121 Email: jstoecker@cmfa-ca.com Re: Appraisal of the property described as: The Residences at Escaya 1925 Avenida Escaya, Chula Vista, CA 91913 (“Property”) Dear Mr. Stoecker: Newmark Knight Frank Valuation & Advisory, LLC (“Firm”) agrees to provide California Municipal Finance Authority (“Client”) an appraisal of the above-referenced Property in accordance with, and subject to, the terms and conditions set forth below and in the attached Schedules (collectively, “Agreement”). APPRAISAL FEE: $7,000.00 (inclusive of expenses). ADDITIONAL HOURLY FEES: None RETAINER: None REPORT DELIVERABLES: The appraisal, draft and/or final, shall be delivered in electronic format (typically, pdf). One original hard copy of the final appraisal will be provided to Client upon request. COMMENCEMENT AND DELIVERY DATE: Delivery is as follows: Draft appraisal report: December 8, 2021 Final appraisal report: three (3) days following approval and request for final report The appraisal process will commence upon receipt by the Firm of (i) this Agreement, signed by Client, (ii) the retainer, and (iii) information and materials identified in Schedule “B.” The appraisal process will conclude upon delivery of the final appraisal report, unless terminated sooner by the Firm or Client or as provided herein. John P. Stoecker CALIFORNIA MUNICIPAL FINANCE AUTHORITY December 3, 2021 Page 2 of 11 18401 Von Karman Avenue, Suite 150 | Irvine, CA 92612   PHONE: 949.608.2045 | WEB: www.nmrk.com  REPORT TYPE: Appraisal Report VALUATION PREMISE: Market Value Hypothetical Value at Income Restricted Rents INTEREST IN THE PROPERTY APPRAISED: Leased Fee and Fee Simple Interests DATE(S) OF VALUE: Current as of December 3, 2021 INTENDED USER(S): Intended users of the appraisal include only Client and the following parties: California Municipal Finance Authority, and no other party is permitted to use or rely on the appraisal. (“Intended Users”), and no other party is permitted to use or rely on the appraisal. The identification of Intended User(s) of the appraisal is to determine the type and extent of research, analysis and reporting appropriate for the assignment. Designation of a party other than Client as an Intended User is not intended to confer upon such party any rights under this Agreement. INTENDED USE: The intended use of the appraisal is solely for a securities offering (“Intended Use”) and no other use. RELIANCE LANGUAGE: None GUIDELINES: The analyses, opinions and conclusions are to be developed based on, and the appraisal will be prepared in conformance with the Uniform Standards of Professional Appraisal Practice (USPAP) as published by the Appraisal Foundation. SCOPE OF WORK: The appraiser will use and properly apply all applicable and appropriate approaches to value sufficient to produce credible assignment results. The scope of the analysis will be appropriate for the appraisal problem. ASSUMPTIONS/ LIMITING CONDITIONS: The appraisal will be subject to Firm’s standard Assumptions and Limiting Conditions, which will be incorporated into the appraisal report. In addition, the appraisal may be subject to, and the appraisal report may contain, Extraordinary Assumptions and Hypothetical Conditions. ACCEPTANCE: This shall constitute a binding agreement only if countersigned by the Client, or by an officer, director or other representative of John P. Stoecker CALIFORNIA MUNICIPAL FINANCE AUTHORITY December 3, 2021 Page 3 of 11 18401 Von Karman Avenue, Suite 150 | Irvine, CA 92612   PHONE: 949.608.2045 | WEB: www.nmrk.com  Client who, by signing and accepting this Agreement, represents and warrants that he/she is authorized by Client to do so. PAYMENT: Client will be invoiced the appraisal fee (and any expenses) which will be earned in full upon initial delivery of the appraisal report (draft or final), with such appraisal fee (and expenses) payable within 30 days of invoicing. Payment of the fee is not contingent upon any predetermined value or on an action or event resulting from the analysis, opinions, conclusions or use of the appraisal. CHANGES TO THE AGREEMENT: Any significant changes to the assignment as outlined in this Agreement, such as the identity of the Client, Intended User, or Intended Use, will require the preparation and execution of a new agreement. CANCELLATION OF ASSIGNMENT: Client may cancel this Agreement at any time prior to the Firm’s delivery of the appraisal upon written notification to the Firm. Client shall pay Firm for all work completed on the assignment prior to Firm’s receipt of such written cancellation notice, unless otherwise agreed upon by Firm and Client in writing. The Firm may withdraw without penalty or liability from the assignment(s) contemplated by the Agreement before completion or reporting if the Firm determines, in the Firm’s sole discretion, that incomplete information was provided to the Firm prior to the engagement, that Client or other parties have not or cannot provide documentation or information necessary to the Firm’s analysis or reporting, that conditions of the Property render the original scope of work inappropriate, that a conflict of interest has arisen, or that Client has not complied with its payment obligations under this Agreement. The Firm shall notify Client of such withdrawal in writing. NO THIRD-PARTY BENEFICIARIES: Nothing in the Agreement shall create a contractual relationship or any legal duty between Firm or Client and any third party, nor any cause of action, right, or claim in favor of any third party and against Firm or Client. In addition, this Agreement is not intended to, and shall not be construed to, render any person or entity a third-party beneficiary of this Agreement. Client acknowledges and agrees that the appraisal report shall reflect the foregoing. In addition, the appraisal report shall state that no party other than an Intended User identified in the Agreement is entitled to rely upon the appraisal. John P. Stoecker CALIFORNIA MUNICIPAL FINANCE AUTHORITY December 3, 2021 Page 5 of 11 18401 Von Karman Avenue, Suite 150 | Irvine, CA 92612   PHONE: 949.608.2045 | WEB: www.nmrk.com  Schedule “A” TERMS AND CONDITIONS ATTACHED TO AND A PART OF THE AGREEMENT DATED NOVEMBER 3, 2021 TO PROVIDE APPRAISAL SERVICES FOR HOMEFED CORPORATION 1. These Terms and Conditions are attached to and incorporated into the above referenced Agreement as though fully set forth in full therein. Capitalized terms if not defined herein shall have the same meaning as defined in the Agreement. 2. With respect to any appraisal report, use of or reliance on the appraisal by any party, regardless of whether the use or reliance is authorized or known by the Firm, constitutes acceptance of these Terms and Conditions as well as acceptance of all other appraisal statements, limiting conditions and assumptions stated in the Agreement and appraisal report. 3. It is assumed that there are no matters affecting the Property that would require the expertise of other professionals, such as engineers or an environmental consultant, for Firm to provide the appraisal. If such additional expertise is required, it shall be provided by other parties retained by Client at Client’s sole cost and expense. 4. Client acknowledges that the Firm is being retained as an independent contractor to provide the services described herein and nothing in this Agreement shall be deemed to create any other relationship between Firm and Client, including but not limited to an agency relationship. The parties neither intend nor have any expectation that any such relationship will arise as a matter of law or as a result of this Agreement. This assignment shall be deemed concluded and the services hereunder completed upon delivery of the appraisal described herein to Client. 5. All statements of fact contained in the appraisal report as a basis of the appraiser's analyses, opinions, and conclusions will be true and correct to the best of the appraiser's actual knowledge and belief. The appraiser is entitled to, and shall rely upon the accuracy of information and material furnished to the Firm by Client. Appraiser is also entitled to, and shall, rely on information provided by sources upon which members of the appraisal profession typically rely and that are deemed to be reliable by members of that profession without independent verification. 6. The Firm and the appraiser shall have no responsibility for legal matters, or questions or issues involving survey or title, soil or subsoil conditions, engineering, zoning, buildability, environmental contamination, structural matters, construction defects, material or methodology, or other similar technical matters with regarding the Property. Furthermore, the appraisal will not constitute a survey of the Property. 7. The appraisal and the data and information gathered in its preparation (other than the confidential data and information provided by Client) is and will remain, the property of the Firm. The Firm shall not violate the confidential nature of the appraiser-client relationship by improperly disclosing any confidential information furnished by Client to the Firm. Notwithstanding the foregoing, the Firm and the appraiser are authorized by Client to disclose all or any portion of the appraisal and appraisal report and the related data and information, including confidential data and information provided by Client, to appropriate representatives of the Appraisal Institute if such disclosure is required to comply with the Standards, Bylaws and Regulations of the Appraisal Institute, as well as, such disclosure as required John P. Stoecker CALIFORNIA MUNICIPAL FINANCE AUTHORITY December 3, 2021 Page 6 of 11 18401 Von Karman Avenue, Suite 150 | Irvine, CA 92612   PHONE: 949.608.2045 | WEB: www.nmrk.com  by law and regulations, including compliance with a subpoena and licensing authority regulatory inquiries. The Firm is also authorized to include both confidential and non-confidential data assembled in the course of preparing the appraisal and which may be incorporated into the appraisal report in a database controlled by the Firm for the aggregation of such data and information to produce analytics and other metrics or products. 8. Unless specifically noted in the appraisal report, the appraisal will not take into consideration the possibility or probability of the existence of asbestos, PCB transformers, other toxic, hazardous, or contaminated substances and/or underground storage tanks (hazardous material) at on or in the Property, or the cost of encapsulation, removal or remediation thereof. 9. Client shall indemnify, defend (by counsel to be selected by Firm), protect, and hold Firm and Firm’s appraisers, agents, employees, affiliates, representatives, successors and assigns (each, a “Firm Party”), free and harmless from any and all claims, liabilities, losses, penalties, fines, forfeitures, amounts paid in settlement, judgments, and all reasonable attorneys' fees and related litigation costs, fees and expenses incurred by the any of such indemnitees, which result from (i) any failure by Client or Client’s agents or representatives to provide Firm with complete and accurate information regarding the Property; (ii) any material breach by Client of the provisions of the Agreement; (iii) if delivery of the appraisal to a third party is permitted by the Firm, Client providing an incomplete copy of the appraisal to such third party; or (iv) arising from Client or Client’s agents or representatives providing a copy of the appraisal to a party not authorized by the Firm to receive such copy. 10. In preparing the appraisal, it is possible that the appraiser will discover conflicting information. In that event, appraiser will utilize information and data considered to be the most authoritative and for critical information will document the source. Information and data referred to may include, but is not limited to, legal descriptions; physical street addresses; assessor parcel numbers; property history; dimensions and areas of the site/land; dimensions and areas of the building improvements; physical unit counts; rent rolls; leases; lease abstracts; income and expense data; and any other related data. Any material discrepancy and/or error in any of the above data could have a substantial impact on the conclusions reported, and the Firm therefore reserves the right to amend conclusions reported if the Firm is made aware of any such discrepancy and/or error. 11. The appraisal may not be used, included or referenced, in whole or in part, in any offering or other materials without the prior written consent of the Firm, which consent may be conditioned upon the receipt by the Firm of an indemnity agreement, in form and content, satisfactory to Firm and provided by an indemnitor satisfactory to Firm. Client agrees to pay the fees of the Firm’s legal counsel for review of any materials which is the subject of the requested consent. Except as agreed by the Firm expressly in writing, the Firm disclaims liability to any party other than Client. 12. The Firm shall not provide a copy of the appraisal to, or disclose the results of the appraisal to, any party other than Client, unless Client authorizes same, except as provided in the Confidentiality Section of the ETHICS RULE of the Uniform Standards of Professional Appraisal Practice (USPAP) or as otherwise required by law or regulations. 13. Client and any other identified Intended User should consider the appraisal as only one factor together with its own independent considerations and underwriting guidelines in making any decision or investment or taking any action regarding the Property. Client agrees that Firm shall not be responsible John P. Stoecker CALIFORNIA MUNICIPAL FINANCE AUTHORITY December 3, 2021 Page 7 of 11 18401 Von Karman Avenue, Suite 150 | Irvine, CA 92612   PHONE: 949.608.2045 | WEB: www.nmrk.com  in any way for any decision of Client or any Intended User related to the Property or for the advice or services provided by any other advisors or contractors. 14. Unless otherwise stated in this Agreement, Client agrees that the services pursuant to this Agreement shall not include participation in or preparation for, or attendance at, any legal, judicial, administrative, or arbitration proceeding relating to this assignment. In the event the Firm or any Firm Party is required, whether through the service of a subpoena or otherwise, to produce documents or participate in or prepare for any discovery, testimony or attendance, relating to the appraisal or this assignment, where the Firm or Firm Party is not a party to the action or proceedings involved, Client agrees to reimburse expenses incurred by the Firm or Firm Party, including attorney’s fees, in responding to such subpoena or other legal process and compensate the Firm therefor based upon the appraiser’s prevailing hourly or daily rate for providing services as an expert consultant or witness. 15. Except as expressly provided herein, Firm makes no representations or warranties to Client or to any other person or entity with respect to the appraisal and the services to be provided by Firm under this Agreement. To the maximum extent permitted under applicable law, in no event will the Firm or any Firm Party be liable to Client or any third party (regardless of whether such party’s claimed use or reliance on the appraisal was authorized by the Firm or a Firm Party) for any indirect, special, exemplary, incidental, or consequential damages (including loss of profits) arising from or relating to this Agreement or the appraisal, even if such party knew or should have known of the possibility of, or could reasonably have prevented, such damages. In no event shall the total liability of the Firm or any Firm Party to Client or any third party (regardless of whether such party’s claimed use or reliance on the appraisal was authorized by the Firm or a Firm Party) arising from or relating to this Agreement or the appraisal, whether based on tort, contract, or any other legal theory, exceed the amount of fees paid to the Firm for the appraisal and the services described herein. Legal claims or causes of action relating to the appraisal are not assignable, except: (i) as the result of a merger, consolidation, sale or purchase of a legal entity, (ii) with regard to the collection of a bona fide existing debt for services but then only to the extent of the total compensation for the appraisal plus reasonable interest, or (iii) in the case of an appraisal performed in connection with the origination of a mortgage loan, as part of the transfer or sale of the mortgage before an event of default on the mortgage or note or its legal equivalent. 16. Federal banking regulations require banks and other lending institutions to engage appraisers where FIRREA compliant appraisals must be used in connection with mortgage loans or other transactions involving federally regulated lending institutions. In view of that requirement, the appraisal may not be accepted by a federally regulated financial institution. 17. In the event Client fails to make payments of any fees or sums when due and payable under this Agreement; then from the date due and payable until paid, the amount due and payable shall bear interest at the maximum rate permitted under the laws of the state in which the Property is located. If the Firm is required to undertake collection efforts including institution of legal action against Client relating to the Agreement, the Firm shall be entitled to recover attorney's fees, litigation expenses, and costs from Client. 18. To the extent permitted under applicable law, any legal action or lawsuit or other proceeding by Client or any Intended User of the appraisal against Firm or a Firm Party whether based in contract, tort, warranty, indemnity or otherwise, relating to the appraisal shall be commenced within two (2) years John P. Stoecker CALIFORNIA MUNICIPAL FINANCE AUTHORITY December 3, 2021 Page 8 of 11 18401 Von Karman Avenue, Suite 150 | Irvine, CA 92612   PHONE: 949.608.2045 | WEB: www.nmrk.com  from the date of delivery of the appraisal to the claimant in such action or proceeding, unless the applicable law provides for a shorter period, and any such claimant waives the right to a jury in any such legal action or lawsuit or other proceeding. Notwithstanding the state of domicile or residency of either party to this Agreement, this Agreement shall be governed and construed under the laws of the state in which the Property is located, and venue for any action or proceeding arising out of this Agreement shall be deemed proper only in the court of competent jurisdiction located in the state in which the Property is located. 19. Throughout the performance of services under this Agreement, the Firm shall maintain at its sole cost and expense the following insurance: (a) Workers’ Compensation, so as to provide statutory benefits as required by the laws of each state within the United States in which the Firm’s services are being provided, and Employer’s Liability insurance with limits of liability of $1,000,000 each accident, $1,000,000 disease each employee and $1,000,000 disease policy limit covering all employees of the Firm engaged in the performance of such services. (b) Fidelity insurance or bond with a limit of $1,000,000 to insure the Firm against loss of its or Client’s assets caused from the dishonest acts of the Firm’s employees. (c) Professional Liability insurance with a limit of liability of $1,000,000 each claim and $1,000,000 aggregate, which limits may be provided by a combination of primary and excess policies. (d) Commercial General Liability insurance providing coverage against damages due to bodily injury (including death), property damage and personal and advertising injury arising in connection with the Firm’s services provided under this Agreement, which insurance coverage shall: (i) be occurrence-based; (ii) provide limits of liability in an amount of $1,000,000 each occurrence and $1,000,000 aggregate (including excess and/or umbrella limits), (iii) include at least those coverages generally included in the most current ISO Commercial General Liability insurance policy form (or its equivalent); and (iv) include Client, and such other persons or entities as Client has identified in writing, as additional insureds solely with regard to claims arising out of this Agreement. (e) Commercial automobile liability for owned, hired and non-owned motor vehicles, with a $1,000,000 combined single limit. John P. Stoecker CALIFORNIA MUNICIPAL FINANCE AUTHORITY December 3, 2021 Page 9 of 11 18401 Von Karman Avenue, Suite 150 | Irvine, CA 92612   PHONE: 949.608.2045 | WEB: www.nmrk.com  Schedule “B” PROPERTY INFORMATION LIST ATTACHED TO AND A PART OF THE AGREEMENT DATED NOVEMBER 3, 2021 TO PROVIDE APPRAISAL SERVICES FOR HOMEFED CORPORATION The following information is requested to be delivered to the Firm so we can provide the proposed services and prepare the Appraisal within the agreed upon time frame. Please forward the physical data such as the site plan, previous engineering reports and/or property reports describing the physical attributes of the Property and all financial information such as rent roll and income and expense statements first as these items are the most time sensitive and should be received immediately to meet the time requirements of this assignment. If, at this time, you are certain you will not be providing any specific items noted below, please cross out the item and mark “NA” next to the item so that we will be notified that the information is not available and will not be forthcoming. 1. Please indicate whether Newmark is sales broker, leasing broker, mortgage broker or property manager for the subject property. 2. Site plan, if available. (Preferably, an AS BUILT PLAN showing an outline of building/s drawn to scale. Please do not send reductions so original scale may be used for measurement purposes. 3. Building plans, if available. 4. Prior engineering report or physical descriptions from prior appraisals or asset management report, if available. 5. Leasing brochures and/or other marketing materials, if available. 6. If the Property has been offered for sale within the last two years, a copy of the offering memorandum or investment book. 7. Past feasibility or market studies and economic impact studies as well as any relevant information collected from third party sources. 8. Agreements of Sale/Options to Buy (current or during last three years), if any. 9. Income and expense statements for the past three years plus year-to-date income and expense statements. 10. Operating budget for current and next year, if available. 11. Management contracts. 12. Copy of most recent real estate tax bill. Please advise if there has been a notice or inquiry by either the County Assessment Board or the School Board regarding the property assessment. Is there any pending litigation or negotiations with these parties that could result in an assessment increase or decrease? John P. Stoecker CALIFORNIA MUNICIPAL FINANCE AUTHORITY December 3, 2021 Page 10 of 11 18401 Von Karman Avenue, Suite 150 | Irvine, CA 92612   PHONE: 949.608.2045 | WEB: www.nmrk.com  13. Title report, Legal Description, or copy of deed. Provide a written statement of five-year history of legal property owner. Please advise, if there any deed restrictions or encumbrances, easements or cross easements. 14. Personal property inventory, if available. 15. Occupancy rates for the last three years, if not revealed in the financial statements. 16. Ground leases, if any. 17. Approximate actual construction costs, if built during the past three years. 18. Environmental audits and studies disclosing any wetlands, hazardous wastes or other environmental conditions such as asbestos or radon. 19. List of any known major repairs and improvements needed. 20. Three-year history of capital improvements. 21. Name of contact person for the on-site physical inspection. For Apartment Property 22. Unit mix showing rentable area and asking rent by unit type 23. Scaled apartment unit plans showing layouts and measurements so that rentable area can be confirmed, if available. 24. Rent roll showing tenant name, apartment number, dates of leases and the type of apartment, asking/market rents for each apartment, and contractual rent for each apartment unit. (It would be greatly appreciated if you can provide the rent roll in Excel.) 25. Terms of leases and/rent roll for leased commercial space or roof top rentals. Copies of commercial leases are desirable. If any commercial leases provide for pass through of operating expenses over a base year stop, please provide the dollar amount of the base year stop. For Industrial, Office, Retail Property 26. Rent Roll (please sign and date) and copies of leases, including addenda and all amendments. Please indicate which leases may have early termination provisions, expansion and/or purchase options. Please identify any tenants who have initiated discussions to renew, terminate or renegotiate/modify their lease(s), or who have given notice to terminate. Proposed terms for such re-negotiations should be revealed. 27. Provide letters of intent to lease or other any outstanding lease proposals that have a reasonable likelihood of being finalized into executed leases. 28. Prior Argus files, if any. 29. List of outstanding leasing commissions brokers and terms of future payments. 30. Financial information such as Annual Statements or credit report/ratings on any major tenant in the building. John P. Stoecker CALIFORNIA MUNICIPAL FINANCE AUTHORITY December 3, 2021 Page 11 of 11 18401 Von Karman Avenue, Suite 150 | Irvine, CA 92612   PHONE: 949.608.2045 | WEB: www.nmrk.com  31. CAM and real estate tax reimbursement worksheets or listing of base year operating expenses, if applicable. 32. Three-year history of tenant retail sales, if available. For Lodging Property 33. Terms of leases if any and/rent roll for leased commercial space or roof top rentals. 34. ADR and Occupancy rates for the last three years, if not revealed in the financial statements. 35. Business Plan and Marketing Strategy, if any for the upcoming fiscal year. 36. Terms of franchise agreement and management agreement, if any. For Residential Subdivision Property 37. Building plans for the proposed single family, townhouse, age-restricted, and condominium residences. Please do not send reductions so original scale may be used for measurement purposes. 38. Market Surveys and Feasibility Analyses, if any, for the proposed development program. 39. Marketing materials for the proposed single family, townhouse, age-restricted, and condominium residences. Addenda The Residences at Escaya Addendum C Financials and Property Information 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpiration01-202 e_A1.1789.00 t42147522,445.00 carport50.00 500.000.00 03/18/2020 04/17/2022-3,583.07rent2,060.00Total2,110.0001-204 e_A1.1789.00 t42335772,395.00 rent2,255.00 500.000.00 04/04/2020 02/03/20230.00Total2,255.0001-206 e_B1.11,049.00 t43956812,872.00 rent2,788.00 500.000.00 07/01/2021 06/30/20220.00Total2,788.0001-208 e_B1.11,049.00 t43792852,872.00 rent2,762.13 500.000.00 04/29/2021 04/28/20220.00Total2,762.1301-210 e_B1.11,049.00 t43790452,747.00 rent2,637.13 500.000.00 05/22/2021 05/21/20220.00Total2,637.1301-212 e_B1.11,049.00 t42724352,922.00 rent2,630.00 3,130.000.00 05/09/2020 11/08/2021 11/05/20210.00Total2,630.0001-219 e_A2769.00 t43128222,160.00 rent1,985.00 500.000.00 09/15/2020 03/14/20220.00Total1,985.0001-301 e_B1.21,038.00 t42721872,624.00 rent2,400.00 500.000.00 05/26/2020 11/25/20210.00Total2,400.0001-302 e_A1.1784.00 t42403432,320.00 carport50.00 500.000.00 04/30/2020 07/29/20220.00rent2,112.00Total2,162.0001-303 e_B1.21,038.00 t43093602,734.00 rent2,540.00 3,040.000.00 09/01/2020 02/28/20220.00carport50.00carport50.00Total2,640.00Rent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/2021Current/Notice/Vacant Residents Page 1 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/202101-304 e_A1.1784.00 t42412102,145.00 rent1,875.00 500.000.00 07/29/2020 11/28/202218.09Total1,875.00 Page 2 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/202101-305 e_B1.2a1,038.00 t43009202,028.00 rent2,028.00 2,528.000.00 08/30/2020 08/29/20210.00Total2,028.0001-306 e_B1.11,049.00 t42945262,747.00 rent2,550.00 500.000.00 07/06/2020 01/05/20220.00carport50.00Total2,600.0001-307 e_B1.21,038.00 t42936982,659.00 rent2,465.00 500.000.00 07/25/2020 11/24/20210.00Total2,465.0001-308 e_B1.11,049.00 t43770872,622.00 rent2,512.13 500.000.00 05/26/2021 05/25/20222,548.80Total2,512.1301-310 e_B1.11,049.00 t42710472,747.00 rent2,480.00 500.000.00 06/01/2020 11/30/2021 11/30/20210.00carport50.00Total2,530.0001-312 e_B1.11,049.00 t42550532,622.00 rent2,368.00 1,649.500.00 05/01/2020 05/31/20220.00Total2,368.0001-314 e_B31,152.00 t42976352,819.00 pet100.00 3,150.000.00 08/07/2020 09/06/20220.00rent2,769.00Total2,869.0001-315 e_B1.21,038.00 t42727092,574.00 rent2,299.00 500.000.00 06/03/2020 06/02/20210.00Total2,299.0001-316 e_A31,080.00 t43806952,658.00 rent2,560.00 500.000.00 07/25/2021 07/24/20220.00Total2,560.0001-317 e_A1.2a741.00 t43110751,803.00 rent1,567.00 500.000.00 09/19/2020 09/18/2021-1,071.98Total1,567.0001-318 e_A31,080.00 t43033332,533.00 rent2,400.00 500.000.00 07/31/2020 01/30/20220.00 Page 3 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/2021Total2,400.0001-319 e_A2769.00 t43521872,160.00 rent1,985.00 1,992.500.00 02/18/2021 08/17/20220.00pet50.00carport50.00Total2,085.0001-320 e_A31,080.00 t44051932,533.00 rent2,508.00 500.000.00 09/09/2021 09/08/20220.00Total2,508.0001-321 e_A2769.00 t43112332,210.00 rent2,035.00 1,000.000.00 10/20/2020 04/19/20220.00pet50.00Total2,085.0001-322 e_A31,080.00 t42822302,533.00 rent2,400.00 1,000.000.00 06/29/2020 11/28/202212.86pet100.00Total2,500.0001-323 e_A2769.00 t42516112,260.00 rent2,020.00 500.000.00 04/10/2020 10/09/20210.00Total2,020.0001-324 e_B31,152.00 t43947572,869.00 rent2,763.00 500.000.00 07/14/2021 07/13/20220.00Total2,763.0001-401 e_B1.21,038.00 t44109112,674.00 rent2,674.00 500.000.00 09/30/2021 09/29/20222,763.13Total2,674.0001-402 e_A1.1784.00 t44061852,195.00 rent2,173.00 1,000.000.00 09/22/2021 09/21/2022550.00Total2,173.0001-403 e_B1.21,038.00 t43798372,624.00 rent2,516.45 500.000.00 05/04/2021 05/03/20220.00Total2,516.4501-404 e_A1.1784.00 VACANT2,195.000.000.000.000.00Total0.00 Page 4 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/202101-405 e_B1.21,038.00 t42957272,749.00 rent2,350.00 500.000.00 07/30/2020 11/29/20220.00Total2,350.0001-406 e_B1.11,049.00 t43768772,797.00 rent2,687.13 1,000.00 500.00 05/01/2021 04/30/20220.00pet50.00Total2,737.1301-407 e_B1.21,038.00 t43624402,674.00 rent2,566.00 500.000.00 03/02/2021 04/01/20222,686.23Total2,566.0001-408 e_B1.11,049.00 t44050092,797.00 rent2,767.00 1,000.000.00 09/09/2021 09/08/20222,817.01pet50.00Total2,817.0001-410 e_B1.11,049.00 t43942932,797.00 rent2,713.00 500.000.00 07/23/2021 07/22/20220.00Total2,713.0001-412 e_B1.11,049.00 t43931092,672.00 rent2,588.00 1,000.000.00 07/13/2021 07/12/20220.00pet50.00Total2,638.0001-415 e_B1.21,038.00 t42963422,624.00 rent2,517.00 500.000.00 07/22/2020 07/21/202170.32Total2,517.0001-417 e_A1.2741.00 t43879662,209.00 rent2,080.00 2,080.000.00 07/07/2021 07/06/20220.00Total2,080.0001-419 e_A2769.00 VACANT2,260.000.000.000.000.00Total0.0002-101 e_A2769.00 t43333322,295.00 rent2,120.00 500.000.00 11/28/2020 03/31/2022-59.52Total2,120.0002-103 e_B21,096.00 MODEL2,640.000.000.000.000.00 Page 5 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/2021Total0.0002-105 e_A1.1789.00 MODEL2,220.000.000.000.000.00Total0.0002-107 e_B1.11,049.00 t42950232,887.00 rent2,670.00 1,835.000.00 07/15/2020 10/14/20210.00Total2,670.0002-201 e_A2769.00 t42488682,345.00 rent2,158.00 500.000.00 03/17/2020 02/16/20220.00Total2,158.0002-203 e_B21,096.00 VACANT2,940.000.000.000.000.00Total0.0002-205 e_A1.1789.00 t44123482,395.00 rent2,395.00 500.000.00 10/04/2021 10/03/20220.00Total2,395.0002-207 e_B1.11,049.00 t43997312,937.00 rent2,853.00 500.000.00 07/10/2021 07/09/202210.75Total2,853.0002-301 e_A2769.00 t43780832,145.00 rent1,998.80 500.000.00 05/17/2021 05/16/20220.00Total1,998.8002-302 e_B1.21,038.00 t44156892,699.00 rent2,699.00 500.000.00 10/12/2021 10/11/20221,741.29Total2,699.0002-303 e_B21,096.00 t43737692,740.00 rent2,656.000.000.00 07/03/2021 07/02/20220.00Total2,656.0002-304 e_B1.21,038.00 t42960162,699.00 rent2,505.00 500.000.00 07/20/2020 01/19/20220.00Total2,505.0002-305 e_A1.1784.00 t43337832,385.00 rent2,245.00 500.000.00 11/14/2020 12/13/2021 12/12/20210.00Total2,245.00 Page 6 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/202102-306 e_B1.2a1,038.00 t42717422,028.00 rent1,916.00 500.000.00 06/06/2020 06/05/20220.00Total1,916.0002-307 e_B1.11,049.00 t42246682,737.00 carport50.00 500.000.00 03/07/2020 09/06/20220.00carport50.00rent2,623.00Total2,723.0002-308 e_B1.21,038.00 t43021352,734.00 rent2,540.00 500.000.00 08/09/2020 02/08/20220.00Total2,540.0002-309 e_B1.11,049.00 t42941942,862.00 rent2,665.00 1,000.000.00 07/22/2020 11/21/20210.00pet50.00carport50.00Total2,765.0002-310 e_A1.2741.00 t42370662,284.00 rent2,000.00 500.000.00 03/03/2020 09/02/20210.00Total2,000.0002-402 e_B1.21,038.00 t43085292,624.00 rent2,430.00 500.000.00 09/11/2020 03/10/20220.00Total2,430.0002-404 e_B1.21,038.00 t43101582,749.00 rent2,555.00 500.000.00 09/10/2020 03/09/20220.00Total2,555.0002-406 e_B1.2a1,038.00 t43064482,028.00 rent1,791.00 500.000.00 08/17/2020 08/16/20221,026.00Total1,791.0002-408 e_B1.2a1,038.00 t44090602,028.00 rent2,028.00 500.000.00 08/21/2021 08/20/2022-2,028.00Total2,028.0002-410 e_A1.2a741.00 t43112831,803.00 carport50.00 500.000.00 09/20/2020 09/19/20210.00rent1,566.00Total1,616.00 Page 7 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/202103-112 e_B1.11,049.00 t42161842,997.00 rent2,585.00 500.000.00 12/13/2019 03/12/20220.00Total2,585.0003-210 e_B1.21,038.00 t42267242,609.00 rent2,343.00 500.000.00 12/17/2019 03/16/20220.00Total2,343.0003-212 e_B1.11,049.00 t43916702,832.00 rent2,748.00 1,000.00 500.00 06/14/2021 06/13/20220.00pet50.00Total2,798.0003-301 e_B31,152.00 t43372832,944.00 rent2,775.00 1,887.500.00 12/05/2020 01/04/20220.00Total2,775.0003-303 e_A31,080.00 t42370062,483.00 carport50.00 500.000.00 02/21/2020 12/31/20220.00rent2,385.00Total2,435.0003-305 e_A31,080.00 t43890292,483.00 rent2,385.00 500.000.00 06/18/2021 10/17/2022209.00oconces-500.00Total1,885.0003-307 e_A31,080.00 t42350492,483.00 carport50.00 500.000.00 02/10/2020 06/09/20225,457.03rent2,368.00Total2,418.0003-309 e_B31,152.00 t43463492,869.00 rent2,700.00 500.000.00 01/31/2021 03/30/20220.00Total2,700.0003-310 e_B1.21,038.00 t43983622,774.00 rent2,692.00 500.000.00 07/17/2021 07/16/20220.00Total2,692.0003-312 e_B1.11,049.00 VACANT2,872.000.000.000.000.00Total0.0004-101 e_A1.1789.00 t42117232,520.00 rent2,086.00 500.000.00 12/10/2019 07/09/20220.00 Page 8 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/2021Total2,086.0004-103 e_B1.11,049.00 t42192362,997.00 carport50.00 500.000.00 12/28/2019 03/27/20220.00carport50.00rent2,590.00Total2,690.0004-110 e_A1.1789.00 t44122682,470.00 rent2,470.00 2,470.000.00 10/09/2021 10/08/2022500.00Total2,470.0004-112 e_B1.11,049.00 t43029112,747.00 pet50.00 1,000.000.00 08/23/2020 09/22/20210.00rent2,805.00Total2,855.0004-201 e_A1.1784.00 t42386712,355.00 rent2,255.00 2,550.000.00 02/28/2020 07/28/2022-35.00Total2,255.0004-202 e_B1.21,038.00 t43867482,734.00 rent2,626.45 500.000.00 07/05/2021 07/04/20220.00Total2,626.4504-203 e_B1.11,049.00 t43071692,707.00 rent2,515.00 500.000.00 08/21/2020 02/20/20220.00Total2,515.0004-204 e_A1.1747.00 t42100752,180.00 carport50.00 500.000.00 12/10/2019 12/09/20210.00rent1,803.00Total1,853.0004-208 e_B1.21,038.00 t43870182,609.00 rent2,501.45 500.000.00 06/15/2021 06/14/20220.00Total2,501.4504-210 e_A1.1784.00 t42095012,305.00 rent1,957.00 1,450.000.00 12/03/2019 04/02/20220.00Total1,957.0004-212 e_B1.11,049.00 t43510362,707.00 rent2,560.00 1,000.000.00 02/03/2021 08/02/20220.00Total2,560.00 Page 9 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/202104-301 e_A1.1784.00 t43701062,320.00 rent2,210.08 500.000.00 04/01/2021 03/31/20220.00Total2,210.0804-302 e_B1.21,038.00 t42756302,699.00 rent2,265.00 2,699.000.00 05/31/2020 06/29/20220.00Total2,265.0004-303 e_B1.11,049.00 t42248022,797.00 rent2,508.00 500.000.00 12/31/2019 03/31/20220.00Total2,508.0004-304 e_A1.2747.00 t43767692,334.00 rent2,205.00 1,000.00 500.00 06/08/2021 06/07/20222,500.07pet50.00Total2,255.0004-305 e_B31,152.00 t42388772,819.00 rent2,650.00 500.000.00 02/04/2020 08/02/20210.00carport50.00Total2,700.0004-307 e_A31,080.00 t42382842,483.00 carport50.00 500.000.00 02/08/2020 08/07/2021 11/03/20210.00rent2,432.00Total2,482.0004-308 e_B1.21,038.00 t43755052,624.00 rent2,516.45 500.000.00 05/21/2021 11/20/202211.82Total2,516.4504-309 e_A31,080.00 t43733742,483.00 rent2,384.50 500.000.00 05/27/2021 05/26/20220.00Total2,384.5004-310 e_A1.1784.00 t44000192,270.00 rent2,248.00 1,000.000.00 08/09/2021 08/08/20220.00Total2,248.0004-311 e_A31,080.00 t42491602,483.00 carport50.00 1,000.000.00 03/20/2020 04/30/20220.00carport50.00pet50.00rent2,368.00 Page 10 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/2021Total2,518.0004-312 e_B1.11,049.00 t42218422,797.00 rent2,706.00 1,000.000.00 02/14/2020 07/13/2022192.83Total2,706.0004-313 e_B31,152.00 t42089162,869.00 rent2,650.000.000.00 12/17/2019 01/16/2020-146.51empdisc-2,650.00Total0.0005-302 e_B31,152.00 t42352762,819.00 pet50.00 1,000.000.00 01/25/2020 07/24/20210.00carport50.00rent2,650.00Total2,750.0005-304 e_B31,152.00 t43104993,319.00 rent3,150.00 3,150.000.00 09/15/2020 01/14/202275.00Total3,150.0007-101 e_A2769.00 t43680242,470.00 rent2,323.80 2,823.800.00 05/01/2021 04/30/20220.00pet50.00Total2,373.8007-103 e_A2769.00 t43632022,420.00 rent2,274.00 500.000.00 03/23/2021 04/22/20220.00Total2,274.0007-105 e_B21,096.00 t42756632,765.00 rent2,530.00 1,765.000.00 06/05/2020 12/04/2021 11/30/20210.00Total2,530.0007-107 e_A2769.00 t44012972,470.00 rent2,448.00 1,000.000.00 08/20/2021 08/19/20220.00pet50.00Total2,498.0007-201 e_A2769.00 t42421632,180.00 rent2,090.00 1,450.000.00 02/21/2020 12/20/20220.00Total2,090.0007-202 e_A1.2747.00 VACANT2,294.000.000.000.000.00 Page 11 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/2021Total0.0007-203 e_A2769.00 t43613512,130.00 rent1,984.00 500.000.00 04/10/2021 05/09/2022-1,200.00carport50.00Total2,034.0007-204 e_A1.2747.00 t42369832,244.00 rent1,850.00 500.000.00 01/31/2020 08/30/20220.00Total1,850.0007-205 e_B21,096.00 t43569222,600.00 rent2,492.00 1,000.000.00 03/11/2021 04/10/20220.00pet50.00Total2,542.0007-206 e_A1.2747.00 t43508752,244.00 rent2,085.00 2,585.000.00 02/16/2021 03/15/20220.00carport50.00carport50.00Total2,185.0007-207 e_A2769.00 t43947042,180.00 rent2,093.00 2,093.000.00 07/17/2021 07/16/20220.00Total2,093.0007-208 e_A1.2747.00 t42179362,159.00 rent2,071.00 500.000.00 03/01/2020 08/31/20210.00Total2,071.0007-301 e_A2769.00 t43950562,385.00 rent2,298.00 500.000.00 06/26/2021 06/25/20220.00Total2,298.0007-302 e_A1.2747.00 t43961522,309.00 rent2,221.00 500.000.00 08/06/2021 08/05/20220.00carport50.00carport50.00Total2,321.0007-303 e_A2769.00 t42370042,210.00 rent2,009.00 500.000.00 01/31/2020 05/31/20220.00Total2,009.00 Page 12 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/202107-304 e_A1.2747.00 t44108542,384.00 rent2,384.00 500.000.00 09/20/2021 09/19/2022-2,384.00Total2,384.0007-305 e_B21,096.00 t42287372,805.00 rent2,721.00 500.000.00 02/29/2020 09/28/20220.00Total2,721.0007-306 e_A1.2747.00 t42146262,259.00 carport50.00 1,000.000.00 02/13/2020 09/12/20220.00carport50.00rent2,035.00pet50.00Total2,185.0007-307 e_A2769.00 t44017512,335.00 rent2,313.00 500.000.00 09/01/2021 08/31/20222,367.51Total2,313.0007-308 e_A1.2747.00 t44000942,434.00 rent2,412.00 1,000.000.00 08/19/2021 12/18/20220.00pet50.00Total2,462.0008-101 e_B21,096.00 t42493832,940.00 rent2,655.00 1,000.000.00 05/01/2020 10/31/20210.00pet100.00Total2,755.0008-103 e_A2769.00 t43827272,170.00 rent2,023.80 500.000.00 05/23/2021 05/22/20220.00Total2,023.8008-105 e_A2769.00 t42995612,170.00 rent1,945.00 1,472.500.00 08/15/2020 02/14/20220.00Total1,945.0008-107 e_A2769.00 t43015402,220.00 rent1,955.00 500.000.00 08/14/2020 02/13/20220.00carport50.00carport50.00Total2,055.0008-109 e_A2769.00 t43807772,170.00 rent2,023.80 500.000.00 06/03/2021 06/02/20220.00 Page 13 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/2021carport50.00Total2,073.8008-111 e_A2769.00 t42731552,295.00 rent2,050.00 500.000.00 05/23/2020 11/22/20210.00Total2,050.0008-113 e_A2769.00 t44120642,420.00 rent2,420.00 2,920.000.00 09/21/2021 09/20/2022-483.33pet50.00Total2,470.0008-115 e_A2769.00 t42768192,420.00 rent2,160.00 500.000.00 06/13/2020 12/12/20210.00Total2,160.0008-117 e_A2769.00 t42247962,420.00 rent1,955.00 500.000.00 05/15/2020 11/14/2021 11/14/20210.00carport50.00pet50.00Total2,055.0008-119 e_A2769.00 t42916112,470.00 rent2,448.00 500.000.00 08/01/2020 07/31/2022-2,505.37Total2,448.0008-201 e_B21,096.00 t43875232,650.00 rent2,566.00 500.000.00 07/06/2021 07/05/20220.00Total2,566.0008-202 e_A1.2741.00 t43555712,244.00 rent2,085.00 500.000.00 02/28/2021 03/27/20220.00Total2,085.0008-203 e_A2769.00 t43145622,130.00 rent1,955.00 500.000.00 10/09/2020 02/08/20220.00Total1,955.0008-204 e_A1.2741.00 t42445942,244.00 rent1,925.00 500.000.00 05/01/2020 11/30/20221,453.20Total1,925.0008-205 e_A2769.00 t43919262,230.00 rent2,143.00 500.000.00 07/05/2021 07/04/20220.00Total2,143.00 Page 14 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/202108-207 e_A2769.00 t43330492,230.00 rent2,055.00 500.000.00 11/25/2020 11/24/2021 11/24/2021 70.00Total2,055.0008-209 e_A2769.00 t42711952,130.00 rent1,885.00 500.000.00 06/05/2020 12/04/20210.00Total1,885.0008-211 e_A2769.00 t43895202,180.00 rent2,093.00 500.000.00 06/12/2021 04/11/20222,191.25Total2,093.0008-212 e_B1.2a1,038.00 t42726472,028.00 rent1,791.60 500.000.00 06/13/2020 06/12/20220.00Total1,791.6008-213 e_A2a769.00 t43045021,803.00 carport50.00 500.000.00 08/15/2020 08/14/20220.00rent1,566.00Total1,616.0008-214 e_A1.2747.00 t42796142,194.00 rent1,965.00 500.000.00 08/15/2020 02/14/20220.00carport50.00Total2,015.0008-215 e_A2769.00 t42974592,180.00 rent2,093.00 500.000.00 07/28/2020 08/27/2021 11/15/20210.00Total2,093.0008-216 e_A1.2747.00 t43953842,194.00 rent2,106.00 500.000.00 08/07/2021 08/06/20220.00Total2,106.0008-217 e_A2769.00 t42625922,130.00 rent1,885.00 500.000.00 05/06/2020 11/05/2021 11/05/20210.00Total1,885.0008-218 e_A1.2747.00 t43319022,244.00 rent2,085.00 500.000.00 11/25/2020 11/24/20210.00Total2,085.0008-219 e_A2769.00 t43019532,180.00 carport50.00 500.000.00 08/22/2020 09/21/2022-2,241.36rent2,150.00 Page 15 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/2021Total2,200.0008-301 e_B21,096.00 t42837162,815.00 rent2,731.000.000.00 06/12/2020 08/11/20210.00Total2,731.0008-302 e_A1.2741.00 t43858082,284.00 rent2,155.00 1,000.000.00 07/08/2021 07/07/2022-2,266.93pet50.00Total2,205.0008-303 e_A2769.00 t43871932,270.00 rent2,123.00 2,123.000.00 06/02/2021 04/01/20220.00carport50.00Total2,173.0008-304 e_A1.2741.00 t42485692,259.00 rent2,130.00 500.000.00 04/20/2020 04/19/20210.00Total2,130.0008-305 e_A2769.00 t43797802,195.00 rent2,048.80 500.000.00 08/24/2021 08/23/20220.00Total2,048.8008-307 e_A2769.00 t42993332,245.00 rent2,020.00 1,000.000.00 08/13/2020 02/12/20220.00pet50.00carport50.00Total2,120.0008-309 e_A2769.00 t42990852,195.00 rent1,970.00 500.000.00 08/03/2020 02/02/20220.00Total1,970.0008-311 e_A2a769.00 t43371081,803.00 rent1,803.00 500.000.00 12/17/2020 12/16/202135.00Total1,803.0008-312 e_B1.21,038.00 t43984112,824.00 rent2,630.00 500.000.00 08/05/2021 06/04/20220.00Total2,630.0008-313 e_A2769.00 t42924092,195.00 rent1,970.00 500.000.00 07/02/2020 01/01/20220.00Total1,970.00 Page 16 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/202108-314 e_A1.2747.00 t42522942,359.00 rent2,137.00 500.000.00 05/01/2020 05/31/2022-1,070.00Total2,137.0008-315 e_A2a769.00 t43070091,803.00 rent1,803.00 1,000.000.00 10/17/2020 10/16/20220.00pet50.00Total1,853.0008-316 e_A1.2747.00 t42491022,234.00 rent1,950.00 1,000.000.00 05/04/2020 06/03/20220.00Total1,950.0008-317 e_A2a769.00 t44138181,803.00 rent1,735.00 500.000.00 10/25/2021 10/24/20220.00Total1,735.0008-318 e_A1.2747.00 t43914532,409.00 rent2,321.00 500.000.00 06/29/2021 06/28/20220.00Total2,321.0008-319 e_A2769.00 VACANT2,320.000.000.000.000.00Total0.0009-101 e_C1.11,560.00 t44145413,890.00 rent3,890.00 3,890.000.00 10/18/2021 10/17/20220.00Total3,890.0009-103 e_C1.11,560.00 t43311513,840.00 rent3,299.00 1,000.000.00 10/24/2020 11/23/20210.00pet50.00Total3,349.0009-105 e_C1.11,560.00 t43658683,840.00 rent3,592.00 500.000.00 03/24/2021 09/23/20220.00Total3,592.0009-107 e_C1.11,560.00 t43527113,890.00 rent3,595.00 500.000.00 02/22/2021 08/21/20220.00Total3,595.0010-101 e_C1.11,560.00 t43324713,890.00 rent3,595.00 1,000.000.00 11/05/2020 11/04/20210.00pet50.00 Page 17 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/2021Total3,645.0010-103 e_C1.11,560.00 t43242613,840.00 rent3,545.00 3,545.000.00 12/15/2020 06/14/202213,174.56Total3,545.0010-105 e_C1.11,560.00 t43649823,840.00 rent3,592.00 500.000.00 04/04/2021 05/03/20220.00carport50.00carport50.00Total3,692.0010-107 e_C1.11,560.00 t43322573,840.00 rent3,545.00 1,000.000.00 10/30/2020 11/30/20210.00pet50.00carport50.00carport50.00Total3,695.0010-109 e_C1.11,560.00 t43090253,890.00 rent3,595.00 2,297.500.00 09/01/2020 01/31/2022-3,135.30Total3,595.0011-101 e_C1.11,560.00 t44081063,840.00 rent3,840.00 1,000.000.00 10/12/2021 10/11/20223,509.68pet50.00Total3,890.0011-103 e_C1.11,560.00 VACANT3,790.000.000.000.000.00Total0.0011-105 e_C1a1,560.00 t42710992,329.00 rent2,016.00 1,508.000.00 06/01/2020 05/31/2021 11/08/2021 2,291.09Total2,016.0011-107 e_C1.11,560.00 t43202993,790.00 pet100.00 1,000.000.00 10/09/2020 10/08/20210.00carport50.00rent3,626.00Total3,776.0011-109 e_C1.21,654.00 t43417634,025.00 rent3,825.00 1,000.000.00 01/06/2021 03/05/20220.00 Page 18 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/2021pet50.00Total3,875.0012-101 e_C1.21,654.00 t43312104,025.00 rent3,825.00 2,412.500.00 10/30/2020 11/29/20210.00Total3,825.0012-103 e_C1.11,560.00 t43215183,790.00 rent3,495.000.000.00 10/15/2020 11/14/20200.00empdisc-3,495.00Total0.0012-105 e_C1.11,560.00 t42550363,790.00 rent3,299.00 500.000.00 08/29/2020 02/28/2022 11/05/20210.00carport50.00carport50.00Total3,399.0012-107 e_C1.11,560.00 t43541973,790.00 rent3,495.00 3,995.000.00 02/27/2021 03/26/20220.00Total3,495.0012-109 e_C1.11,560.00 t42726463,790.00 rent3,350.00 1,000.000.00 06/28/2020 12/27/20210.00pet50.00Total3,400.0012-111 e_C1.11,560.00 t43414633,840.00 rent3,299.00 1,000.000.00 12/05/2020 12/04/20210.00pet50.00Total3,349.0013-102 e_A2769.00 t43068482,470.00 rent2,245.00 500.000.00 09/23/2020 01/22/20220.00carport50.00Total2,295.0013-104 e_A2769.00 t42989632,295.00 carport50.00 500.000.00 08/25/2020 10/24/202250.60rent2,273.00Total2,323.0013-106 e_A2769.00 t42956652,170.00 rent2,148.00 1,000.000.00 08/13/2020 09/12/20210.00 Page 19 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/2021Total2,148.0013-108 e_B21,096.00 t42826202,840.00 carport50.00 500.000.00 06/08/2020 04/07/20220.00rent2,704.00Total2,754.0013-110 e_A2769.00 t42829362,195.00 rent1,950.00 500.000.00 06/05/2020 11/04/20210.00Total1,950.0013-112 e_B21,096.00 t42626002,915.00 rent2,630.00 500.000.00 05/29/2020 11/28/20210.00Total2,630.0013-114 e_B21,096.00 t44093752,915.00 rent2,885.00 500.000.00 09/22/2021 09/21/2022-14.55Total2,885.0013-116 e_A2769.00 t43669612,445.00 rent2,299.00 500.000.00 03/30/2021 07/29/20220.00carport50.00Total2,349.0013-118 e_B21,096.00 t42710042,915.00 rent2,630.00 500.000.00 05/29/2020 11/28/2021-2,730.00carport50.00carport50.00Total2,730.0013-120 e_B21,096.00 t43930742,965.00 rent2,881.00 2,881.000.00 07/21/2021 07/20/202250.00Total2,881.0013-202 e_A2769.00 t43955072,180.00 rent2,093.00 500.000.00 07/21/2021 07/20/20220.00carport50.00carport50.00Total2,193.0013-203 e_B1.2a1,038.00 t42755682,028.00 rent1,791.00 500.000.00 06/04/2020 06/03/20210.00carport50.00Total1,841.00 Page 20 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/202113-204 e_A2769.00 t42433312,130.00 rent1,850.00 500.000.00 06/16/2020 12/15/20210.00Total1,850.0013-206 e_A2a769.00 t42992321,803.00 rent1,566.00 500.000.00 08/15/2020 08/14/20220.00carport50.00Total1,616.0013-208 e_B21,096.00 t43894862,800.00 rent2,716.00 500.000.00 07/30/2021 07/29/20220.00Total2,716.0013-210 e_A2769.00 t43033322,155.00 rent1,930.00 500.000.00 08/29/2020 11/28/2021 11/29/20210.00Total1,930.0013-211 e_B1.2a1,038.00 t42964932,153.00 rent2,153.00 500.000.00 08/23/2020 08/22/2021-1,433.37Total2,153.0013-212 e_B21,096.00 VACANT2,625.000.000.000.000.00Total0.0013-213 e_A1.2747.00 t43909132,194.00 rent2,106.00 500.000.00 06/14/2021 06/13/20220.00Total2,106.0013-214 e_B21,096.00 t42943662,625.00 carport50.00 500.000.00 07/06/2020 08/05/2022192.90carport50.00rent2,529.00Total2,629.0013-215 e_A1.2747.00 t42775952,194.00 carport50.00 500.000.00 06/28/2020 09/30/2022-2,264.75rent2,161.00Total2,211.0013-216 e_A2769.00 t43065372,155.00 rent1,930.00 500.000.00 08/21/2020 02/20/202255.18Total1,930.00 Page 21 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/202113-217 e_B1.2a1,038.00 t44030802,028.00 rent1,985.00 500.000.00 08/20/2021 08/19/20220.00Total1,985.0013-218 e_B21,096.00 t43765802,625.00 rent2,516.30 500.000.00 04/23/2021 04/22/20220.00Total2,516.3013-219 e_B1.2a1,038.00 t42612142,028.00 carport50.00 500.000.00 07/01/2020 06/30/20210.00rent1,791.00Total1,841.0013-220 e_B21,096.00 t43472462,800.00 rent2,655.00 500.000.00 01/09/2021 01/08/2022-2,722.82Total2,655.0013-302 e_A2a769.00 t43577781,903.00 rent1,803.00 500.000.00 02/28/2021 02/27/20221,945.76carport50.00Total1,853.0013-303 e_B1.21,038.00 t44047942,799.00 rent2,769.00 500.000.00 08/07/2021 08/06/20220.00Total2,769.0013-304 e_A2769.00 t43035122,270.00 pet50.00 2,022.500.00 08/04/2020 10/03/20210.00rent2,270.00Total2,320.0013-306 e_A2a769.00 t43806971,803.00 rent1,735.68 500.000.00 05/11/2021 05/10/20221,796.35Total1,735.6813-308 e_B21,096.00 t42457252,815.00 carport50.00 500.000.00 05/29/2020 08/28/20220.00carport50.00rent2,731.00Total2,831.0013-310 e_A2769.00 t43102772,170.00 rent2,139.00 500.00 500.00 10/10/2020 10/09/2022137.68pet100.00Total2,239.00 Page 22 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/202113-311 e_B1.21,038.00 t43117522,624.00 rent2,480.00 2,980.000.00 08/29/2020 12/28/202125.00Total2,480.0013-312 e_B21,096.00 t42961682,765.00 carport50.00 500.000.00 07/14/2020 11/13/20220.00rent2,765.00Total2,815.0013-313 e_A1.2747.00 t42473392,209.00 rent1,925.00 2,425.000.00 07/20/2020 12/17/20210.00carport50.00Total1,975.0013-314 e_B21,096.00 t42712012,640.00 pet100.00 1,000.000.00 06/28/2020 07/27/20210.00carport50.00carport50.00carport50.00carport50.00rent2,400.00Total2,700.0013-315 e_A1.2747.00 t42714732,209.00 rent1,925.00 500.000.00 06/03/2020 12/02/20210.00carport50.00carport50.00Total2,025.0013-316 e_A2a769.00 t43034681,803.00 carport50.00 500.000.00 08/01/2020 07/31/20220.00rent1,566.00Total1,616.0013-317 e_B1.21,038.00 t43098132,749.00 carport50.00 3,055.000.00 08/20/2020 09/19/20210.00rent2,719.00Total2,769.0013-318 e_B21,096.00 t43036112,765.00 rent2,570.00 500.000.00 09/09/2020 01/08/20220.00Total2,570.00 Page 23 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/202113-319 e_B1.21,038.00 t43133022,674.00 rent2,530.00 3,030.000.00 09/20/2020 01/19/202223,365.76Total2,530.0013-320 e_B21,096.00 t42475512,690.00 rent2,450.00 500.000.00 06/27/2020 12/26/20210.00carport50.00carport50.00Total2,550.0014-101 e_A1.1784.00 t42950152,395.00 carport50.00 500.000.00 08/01/2020 07/31/20220.00rent2,306.00Total2,356.0014-103 e_A1.1784.00 t42937772,220.00 carport50.00 500.000.00 07/24/2020 09/23/20220.00rent2,131.00Total2,181.0014-105 e_A1.1789.00 t42537002,520.00 rent2,205.00 1,000.000.00 06/19/2020 12/18/20210.00pet50.00Total2,255.0014-201 e_A1.1784.00 t44115092,355.00 rent2,355.00 1,000.000.00 09/05/2021 09/04/20220.00Total2,355.0014-202 e_A1.2a747.00 t43021331,803.00 carport50.00 1,000.000.00 08/01/2020 07/31/2021-1,739.80carport50.00rent1,803.00Total1,903.0014-203 e_A1.1784.00 t42732672,305.00 rent2,076.00 500.000.00 06/19/2020 07/18/20220.00Total2,076.0014-204 e_A1.2a747.00 t42944261,803.00 rent1,803.00 500.000.00 07/31/2020 07/30/2021 11/01/20210.00Total1,803.00 Page 24 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/202114-205 e_A1.1784.00 t44002112,230.00 rent2,208.00 500.000.00 08/14/2021 08/13/20220.00carport50.00carport50.00Total2,308.0014-206 e_A1.2a747.00 t43125401,803.00 carport50.00 500.000.00 09/16/2020 09/15/20210.00rent1,566.00Total1,616.0014-301 e_A1.1784.00 t42923412,245.00 rent2,055.00 500.000.00 07/29/2020 10/28/20210.00Total2,055.0014-302 e_A1.2747.00 t43497372,384.00 rent2,225.00 500.000.00 02/21/2021 03/20/20220.00Total2,225.0014-303 e_A1.1784.00 t42708012,320.00 rent2,231.00 500.000.00 07/12/2020 08/11/2021 11/15/20210.00Total2,231.0014-304 e_A1.2a747.00 t44126341,803.00 rent1,735.00 500.000.00 09/13/2021 09/12/20220.00Total1,735.0014-305 e_A1.1784.00 t42935402,245.00 rent2,055.00 500.000.00 07/11/2020 01/10/20220.00Total2,055.0014-306 e_A1.2747.00 t43101892,384.00 rent2,362.00 500.000.00 08/19/2020 09/18/2021 11/19/2021 74.80Total2,362.0015-102 e_B21,096.00 t43945782,940.00 carport50.00 500.000.00 08/14/2021 02/13/20230.00rent2,856.00Total2,906.0015-104 e_B21,096.00 t42622482,890.00 rent2,605.00 500.000.00 08/07/2020 02/06/20220.00carport50.00Total2,655.00 Page 25 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/202115-106 e_B21,096.00 t43136442,890.00 rent2,745.00 500.000.00 09/04/2020 01/03/20220.00Total2,745.0015-107 e_A2769.00 t43105802,170.00 rent2,139.00 500.000.00 08/28/2020 10/27/2022213.40Total2,139.0015-108 e_B21,096.00 t42856152,690.00 rent2,660.00 500.000.00 07/25/2020 09/24/20210.00Total2,660.0015-109 e_A1.1789.00 t43417412,470.00 rent2,330.00 500.000.00 12/20/2020 06/19/2022-2,382.40Total2,330.0015-111 e_A1.1789.00 t42739762,470.00 rent2,127.00 1,532.500.00 06/29/2020 07/28/20220.00Total2,127.0015-113 e_A1.1789.00 t43086322,520.00 rent2,330.00 500.000.00 10/15/2020 04/14/2022-1,100.00Total2,330.0015-201 e_B1.2a1,038.00 t42880122,153.00 rent1,916.00 500.000.00 06/28/2020 06/27/2022-1,975.52Total1,916.0015-202 e_B21,096.00 t42449132,650.00 carport50.00 500.000.00 06/30/2020 07/29/20210.00rent2,375.00Total2,425.0015-203 e_B1.2a1,038.00 t42968652,028.00 rent1,790.00 1,395.000.00 07/26/2020 07/25/20210.00Total1,790.0015-204 e_B21,096.00 t43321392,725.00 rent2,580.00 500.000.00 10/31/2020 11/30/20210.00pet50.00Total2,630.0015-205 e_B1.2a1,038.00 t42975102,028.00 pet50.00 1,000.000.00 07/25/2020 07/24/2021507.00carport50.00rent2,028.00 Page 26 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/2021Total2,128.0015-206 e_B21,096.00 t42439352,600.00 rent2,325.00 500.000.00 07/22/2020 01/21/20220.00carport50.00carport50.00Total2,425.0015-207 e_A2769.00 t44131222,305.00 rent2,305.00 500.000.00 09/20/2021 09/19/2022-2,331.09Total2,305.0015-208 e_B21,096.00 t42823072,700.00 rent2,440.00 500.000.00 06/28/2020 10/27/20210.00Total2,440.0015-209 e_A1.1784.00 t42972682,230.00 rent2,165.00 500.000.00 09/06/2020 03/05/20220.00Total2,165.0015-210 e_A1.2a747.00 t43234051,803.00 rent1,566.00 1,000.000.00 11/11/2020 11/10/20210.00Total1,566.0015-211 e_A1.1784.00 t42953592,355.00 rent2,355.00 500.000.00 07/22/2020 11/21/20220.00Total2,355.0015-212 e_B1.2a1,038.00 t42766132,028.00 carport50.00 2,291.000.00 06/28/2020 06/27/20224,023.77rent1,791.00carport50.00Total1,891.0015-213 e_A1.1784.00 t44101982,280.00 rent2,280.00 500.000.00 10/03/2021 10/02/2022-344.82Total2,280.0015-301 e_B1.21,038.00 t43005682,674.00 rent2,592.00 500.000.00 07/25/2020 08/24/2021112.00Total2,592.0015-302 e_B21,096.00 t43604102,790.00 rent2,681.00 500.00 500.00 04/10/2021 08/09/20220.00pet50.00 Page 27 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/2021Total2,731.0015-303 e_B1.2a1,038.00 t42998162,028.00 rent1,791.00 500.000.00 08/16/2020 09/15/20210.00Total1,791.0015-304 e_B21,096.00 t44109242,615.00 rent2,615.00 500.000.00 10/15/2021 10/14/20221,434.03Total2,615.0015-305 e_B1.21,038.00 t43091212,749.00 carport50.00 500.000.00 09/12/2020 09/11/2022125.15rent2,749.00Total2,799.0015-306 e_B21,096.00 t42868272,740.00 pet50.00 1,000.000.00 06/30/2020 07/29/20211,735.00rent2,631.00Total2,681.0015-307 e_A2769.00 t43717532,320.00 rent2,173.80 500.00 500.00 05/10/2021 05/09/20220.00pet50.00Total2,223.8015-308 e_B21,096.00 t43486322,840.00 rent2,695.00 500.000.00 01/17/2021 03/16/20220.00Total2,695.0015-309 e_A1.1784.00 t42779642,370.00 rent2,160.00 500.000.00 08/01/2020 01/31/20220.00Total2,160.0015-310 e_A1.2747.00 t42517582,334.00 rent2,050.00 500.000.00 07/01/2020 12/31/20210.00Total2,050.0015-311 e_A1.1784.00 t42836332,245.00 rent2,035.00 500.000.00 07/11/2020 01/10/20220.00Total2,035.0015-312 e_B1.21,038.00 t43093842,674.00 rent2,644.00 500.000.00 09/01/2020 09/30/20210.00Total2,644.00 Page 28 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/202115-313 e_A1.1784.00 t42848692,420.00 rent2,230.00 500.000.00 07/02/2020 01/01/20220.00Total2,230.0001-212 e_B1.11,049.00 t44172532,922.000.000.000.00 11/12/2021 01/11/20230.00Total0.0001-404 e_A1.1784.00 t44137102,195.000.000.000.00 11/06/2021 11/05/20220.00Total0.0001-419 e_A2769.00 t44149722,260.000.000.000.00 12/01/2021 11/30/20220.00Total0.0002-203 e_B21,096.00 t44150292,940.000.00 500.000.00 10/29/2021 10/28/20220.00Total0.0003-312 e_B1.11,049.00 t44140712,872.000.000.000.00 11/07/2021 11/06/20220.00Total0.0007-202 e_A1.2747.00 t44147402,294.000.00 500.000.00 11/03/2021 11/02/20220.00Total0.0008-215 e_A2769.00 t44165832,180.000.000.000.0011/21/20220.00Total0.0008-319 e_A2769.00 t44128452,320.000.00 500.000.00 10/26/2021 10/25/20220.00Total0.0011-103 e_C1.11,560.00 t44152693,790.000.00 500.000.00 11/14/2021 11/13/20220.00Total0.0011-105 e_C1a1,560.00 t44170742,329.000.000.000.00 11/13/2021 11/12/20220.00Total0.0012-105 e_C1.11,560.00 t44165563,790.000.000.000.00 11/12/2021 11/11/20220.00Future Residents/Applicants Page 29 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/2021Total0.0013-212 e_B21,096.00 t44126272,625.000.000.000.00 10/29/2021 12/31/2021551.00Total0.0014-303 e_A1.1784.00 t44164192,320.000.000.000.00 12/15/2021 12/14/20220.00Total0.0014-306 e_A1.2747.00 t44170152,384.000.000.000.00 11/26/2021 11/25/20220.00Total0.00Total689,487.00621,575.28 222,603.80 3,000.0043,428.4101-114 e_retail1,312.00 t42586853,608.00 commrent6,974.000.00 11,255.08 07/16/2021 05/29/2030-5,972.10rtlconc-6,974.00rtlcam2,105.00Total2,105.0001-116 e_retail1,224.00 VACANT3,366.000.000.000.000.00Total0.0001-118 e_retail1,221.00 t42543743,357.75 commrent3,357.750.00 4,817.02 06/10/2021 10/14/2025369.71rtlconc-3,357.75rtlcam1,013.00Total1,013.0003-101 e_retail1,338.00 VACANT3,679.500.000.000.000.00Total0.0003-103 e_retail1,211.00 VACANT3,330.250.000.000.000.00Total0.0003-105 e_retail1,235.00 VACANT3,396.250.000.000.000.00Total0.00Current/Notice/Vacant Residents Page 30 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/202103-107 e_retail1,207.00 VACANT3,319.250.000.000.000.00Total0.0003-109 e_retail1,221.00 VACANT3,357.750.000.000.000.00Total0.0004-105 e_retail1,337.00 VACANT3,676.750.000.000.000.00Total0.0004-107 e_retail1,244.00 VACANT3,421.000.000.000.000.00Total0.0004-109 e_retail1,216.00 VACANT3,344.000.000.000.000.00Total0.0004-111 e_retail1,216.00 VACANT3,344.000.000.000.000.00Total0.0004-113 e_retail1,352.00 VACANT3,718.000.000.000.000.00Total0.0005-102 e_retail1,331.00 VACANT3,660.250.000.000.000.00Total0.0005-104 e_retail1,314.00 VACANT3,613.500.000.000.000.00Total0.0005-106 e_retail1,293.00 t43216193,555.75 commrent3,555.750.00 5,101.08 06/16/2021 06/15/2026-4,654.80rtlconc-3,555.75rtlcam1,073.00Total1,073.0006-102 e_retail10,264.00 VACANT18,988.400.000.000.000.00Total0.00 Page 31 of 32 12/8/2021 2:30 PMUnitUnit TypeUnit ResidentMarket ChargeAmount ResidentOther Move In LeaseMove Out BalanceSq FtRent CodeDeposit DepositExpirationRent Roll with Lease ChargesFor Selected PropertiesAs Of = 10/25/2021Month Year = 10/202104-105 e_retail1,337.00 t43552483,676.750.000.000.00 01/01/2022 11/17/2025-10,343.71Total0.0004-107 e_retail1,244.00 t44094033,421.000.000.000.00 12/01/2021 07/17/20254,757.54Total0.00Total74,736.404,191.000.00 21,173.18-15,843.36289Total764,223.40625,766.28 222,603.80 24,173.1827,585.05Square MarketLease SecurityOther# Of % Unit % Sqft BalanceFootageRent Charges Deposit DepositsUnits Occupancy Occupied291,661.00764,223.40 625,766.28 220,603.80 24,173.18 289.0091.69 87.49 32,620.2216,920.00 44,318.750.00 2,000.000.0016.00-5,035.17255,196.00 673,852.5026591.69 87.491,885.00 4,860.0020.69 0.7334,580.00 85,510.90227.61 11.93291,661.00 764,223.40 625,766.28 222,603.80 24,173.18289 100.00 100.00 27,585.05Amount4,450.00621,420.282,350.00-500.00-6,145.0013,887.50-13,887.504,191.00625,766.28Future Residents/ApplicantsSummary GroupsCurrent/Notice/Vacant ResidentsFuture Residents/ApplicantsOccupied UnitsTotal Non Rev UnitsTotal Vacant UnitsTotals:Summary of Charges by Charge Code (Current/Notice Residents Only)Charge CodecarportrtlconcrtlcamTotalrentpetoconcesempdisccommrent Page 32 of 32 12/8/2021 2:31 PMOct 2020 Nov 2020 Dec 2020 Jan 2021 Feb 2021 Mar 2021 Apr 2021 May 2021 Jun 2021 Jul 2021 Aug 2021 Sep 2021Total4000-0000 INCOME4100-0000 Gross Potential Mkt Rent4100-0020 Rent573,694.42 591,153.91 606,804.17 614,287.21 595,595.84 612,376.58 605,251.55 615,365.74 611,042.41 621,014.75 624,364.74 626,118.78 7,297,070.104100-0055 Actual Potential Rent573,694.42 591,153.91 606,804.17 614,287.21 595,595.84 612,376.58 605,251.55 615,365.74 611,042.41 621,014.75 624,364.74 626,118.78 7,297,070.104100-0090 Models-4,275.00 -4,275.00 -4,275.00 -4,275.00 -4,275.00 -4,275.00 -4,275.00 -4,275.00 -4,275.00 -4,275.00 -4,275.00 -4,275.00 -51,300.004100-0100 Employee Units-4,566.61 -6,676.00 -6,676.00 -6,676.00 -5,956.58 -6,145.00 -6,145.00 -6,145.00 -6,145.00 -6,145.00 -6,145.00 -6,145.00 -73,566.194100-0150 Rental Concessions-60,636.81 -24,891.13 -11,426.02 -6,066.855,801.15-500.000.000.00-129.35-142.860.00 -5,340.00 -103,331.874100-0320 Bad Debt Expense0.000.000.000.000.000.000.000.000.000.000.00 -17,736.93 -17,736.934100-0350 Base Rent - Commercial4,654.80 -4,654.804,654.802,151.29 -2,410.490.000.000.000.00 -5,954.83 10,331.75 10,331.75 19,104.274199-9999 Total Gross Potential Mkt Rent508,870.80 550,656.98 589,081.95 599,420.65 588,754.92 601,456.58 594,831.55 604,945.74 600,493.06 604,497.06 624,276.49 602,953.60 7,070,239.384200-0000 Other Income4200-0001 Other Income4200-0060 Application Fees1,080.00900.00315.001,035.00495.00720.002,120.001,696.002,491.001,272.001,058.001,332.00 14,514.004200-0100 Carport Income4,388.914,438.394,396.774,429.034,458.924,470.234,379.544,238.014,540.105,179.174,475.814,798.34 54,193.224200-0180 Damage Fees1,436.242,788.382,891.662,199.577,070.591,054.227,355.653,345.965,112.745,981.146,689.09 -9,646.83 36,278.414200-0230 Termination Fees3,850.002,607.95451.580.00492.856,598.00 -5,853.070.003,879.174,284.00473.23 -3,967.97 12,815.744200-0340 Pet Rent4,972.413,119.401,869.413,101.623,025.002,980.302,901.672,988.702,956.982,772.592,932.252,712.21 36,332.544200-0360 NSF35.00175.00105.00245.00105.0035.0035.00245.0035.0070.0070.0070.001,225.004200-0370 Late Fees150.00 -1,050.000.000.000.000.000.000.000.000.000.000.00-900.004200-0610 Renter's Insurance0.000.000.0039.7525.2559.921.3310.75-269.751.04351.27-106.71112.854299-9999 Total Other Income15,912.56 12,979.12 10,029.42 11,049.97 15,672.61 15,917.67 10,940.12 12,524.42 18,745.24 19,559.94 16,049.65 -4,808.96 154,571.764300-0000 Miscellaneous Income4300-0010 Miscellaneous Income0.000.000.000.0015.000.000.000.001.001.0011.000.0028.004300-0130 Collection Income0.000.000.000.000.000.005,506.25222.411,116.03336.411,072.961,418.959,673.014300-0630 Accelerated Rent0.000.000.000.000.000.00 22,568.69 -18,001.930.00757.740.000.005,324.504399-9999 Total Miscellaneous Income0.000.000.000.0015.000.00 28,074.94 -17,779.52 1,117.03 1,095.15 1,083.96 1,418.95 15,025.514400-0000 Retail Income4400-0040 Rent Concession - Retail0.000.000.000.000.000.000.000.000.00 -5,219.94 -10,331.75 -10,331.75 -25,883.444400-0080 Retail Income CAM0.000.000.000.000.000.000.000.00-518.512,676.322,393.152,393.156,944.114499-9999 Total Retail Income0.000.000.000.000.000.000.000.00-518.51 -2,543.62 -7,938.60 -7,938.60 -18,939.334700-0000 Utility Reimbursement Income4700-0010 Reimbursed Electricity0.000.000.000.000.000.000.000.000.000.000.00100.00100.004799-9999 Total Utility Reimbursement Income0.000.000.000.000.000.000.000.000.000.000.00100.00100.004999-9998 Total Other Income15,912.56 12,979.12 10,029.42 11,049.97 15,687.61 15,917.67 39,015.06 -5,255.10 19,343.76 18,111.47 9,195.01 -11,228.61 150,757.944999-9999 TOTAL INCOME524,783.36 563,636.10 599,111.37 610,470.62 604,442.53 617,374.25 633,846.61 599,690.64 619,836.82 622,608.53 633,471.50 591,724.99 7,220,997.325000-0000 OPERATING EXPENSES5100-0000 Payroll5100-1000 Administrative Payroll5100-1030 Manager6,092.465,815.466,645.695,234.656,289.506,870.006,593.006,796.006,412.005,458.896,342.506,843.50 75,393.655100-1040 Assistant Manager3,995.433,877.004,230.584,262.853,749.424,537.966,500.133,044.264,110.654,782.424,080.984,786.36 51,958.045100-1999 Total Administrative Payroll10,087.89 9,692.46 10,876.27 9,497.50 10,038.92 11,407.96 13,093.13 9,840.26 10,522.65 10,241.31 10,423.48 11,629.86 127,351.695100-2000 Leasing Payroll5100-2010 Leasing Manager3,311.923,773.384,767.644,509.802,531.484,251.885,382.70 -3,385.000.000.000.000.00 25,143.805100-2020 Leasing Consultant5,721.781,263.283,645.383,359.67372.700.005,304.694,547.583,035.806,107.533,509.005,082.02 41,949.435100-2999 Total Leasing Payroll9,033.70 5,036.66 8,413.02 7,869.47 2,904.18 4,251.88 10,687.39 1,162.58 3,035.80 6,107.53 3,509.00 5,082.02 67,093.235100-3000 Maintenance Payroll5100-3010 Director of Facilities635.08635.08635.080.000.000.001,128.001,128.00564.00564.00564.00564.006,417.245100-3030 Maintenance Manager5,209.922,955.254,798.255,197.254,675.004,588.504,063.004,602.753,637.502,558.994,198.754,745.50 51,230.665100-3050 Maintenance Person4,120.005,178.006,354.886,316.849,305.847,278.215,788.756,592.667,222.677,528.082,412.506,168.25 74,266.685100-3999 Total Maintenance Payroll9,965.00 8,768.33 11,788.21 11,514.09 13,980.84 11,866.71 10,979.75 12,323.41 11,424.17 10,651.07 7,175.25 11,477.75 131,914.585200-0000 Overtime5200-0010 Overtime - Administrative284.88266.70306.0230.02513.83315.3238.81168.69211.49513.9460.28569.633,279.615200-0020 Overtime - Leasing59.0535.5724.875.7920.857.5520.35111.0071.78112.6223.60129.96622.995200-0030 Overtime - Maintenance882.67265.77485.2567.20352.26137.82230.32906.171,027.16531.69185.68390.775,462.765249-9999 Total Overtime1,226.60568.04816.14103.01886.94460.69289.48 1,185.86 1,310.43 1,158.25269.56 1,090.36 9,365.365250-0000 BonusThe Residences at Escaya + Retail (escaya)Statement (12 months)Period = Oct 2020-Sep 2021Book = Accrual Page 1 of 4 12/8/2021 2:31 PMOct 2020 Nov 2020 Dec 2020 Jan 2021 Feb 2021 Mar 2021 Apr 2021 May 2021 Jun 2021 Jul 2021 Aug 2021 Sep 2021TotalThe Residences at Escaya + Retail (escaya)Statement (12 months)Period = Oct 2020-Sep 2021Book = Accrual5250-0010 Bonus - Administrative - Monthly0.000.000.000.000.000.0060.000.000.000.000.000.0060.005250-0030 Bonus - Administrative - Quarterly0.000.000.00500.00-500.000.000.000.000.000.000.000.000.005250-0050 Bonus - Leasing - Monthly0.000.000.000.000.000.002,000.001,475.00 -3,475.000.003,570.00-708.002,862.005250-0330 Bonuses & Other Bonuses14,762.32 12,624.44 15,519.61 -2,014.337,525.32 13,404.462,900.005,370.435,859.328,117.230.008,410.33 92,479.135299-9999 Total Bonus14,762.32 12,624.44 15,519.61 -1,514.33 7,025.32 13,404.46 4,960.00 6,845.43 2,384.32 8,117.23 3,570.00 7,702.33 95,401.135400-0000 Check Processing Fees5400-0010 Ck Processing - Administrative0.000.000.000.0060.000.000.000.000.0060.000.000.00120.005449-9999 Total Check Processing Fees0.000.000.000.0060.000.000.000.000.0060.000.000.00120.005450-0000 Payroll Taxes5450-0250 Other Payroll Taxes4,673.15708.083,243.934,086.903,966.233,958.153,898.202,764.342,804.052,837.911,636.713,401.74 37,979.395499-9999 Total Payroll Taxes4,673.15708.08 3,243.93 4,086.90 3,966.23 3,958.15 3,898.20 2,764.34 2,804.05 2,837.91 1,636.71 3,401.74 37,979.395500-0000 Insurance Benefits5500-0090 Other Insurance Benefits2,475.883,040.003,040.003,810.003,175.003,810.002,603.602,540.002,412.272,540.002,540.002,488.81 34,475.565549-9999 Total Insurance Benefits2,475.88 3,040.00 3,040.00 3,810.00 3,175.00 3,810.00 2,603.60 2,540.00 2,412.27 2,540.00 2,540.00 2,488.81 34,475.565550-0000 401k Contribution5550-0100 401K Administration Costs1,033.40119.03720.61499.05495.53861.59405.62395.31295.55350.36210.30336.505,722.855599-9999 Total 401K Contribution1,033.40119.03720.61499.05495.53861.59405.62395.31295.55350.36210.30336.50 5,722.855600-0000 Workers Compensation5600-0010 Workers Comp - Administrative4,502.85460.662,950.682,595.442,856.124,309.253,445.742,526.632,738.173,199.511,678.313,782.31 35,045.675649-9999 Total Workers Compensation4,502.85460.66 2,950.68 2,595.44 2,856.12 4,309.25 3,445.74 2,526.63 2,738.17 3,199.51 1,678.31 3,782.31 35,045.675650-0000 Payroll Other5650-0040 New Hire Expense - Admin0.000.000.00250.000.000.000.00655.1152.420.000.000.00957.535650-0050 New Hire Expense - Maint20.640.000.0027.550.000.000.000.000.000.000.000.0048.195650-0070 Other Payroll - Admin0.000.000.000.000.000.000.000.000.002,966.070.00 -2,966.070.005650-0090 Employee Gifts0.000.000.000.000.000.0040.000.000.000.000.000.0040.005699-9999 Total Payroll Other20.640.000.00277.550.000.0040.00655.1152.42 2,966.070.00 -2,966.07 1,045.725999-9999 Total Payroll57,781.43 41,017.70 57,368.47 38,738.68 45,389.08 54,330.69 50,402.91 40,238.93 36,979.83 48,229.24 31,012.61 44,025.61 545,515.186000-0000 Landscaping6000-0010 Landscape Contract8,593.001,728.60 -4,936.007,827.349,988.664,223.003,450.004,729.00 10,031.20 -4,064.20 10,429.004,775.00 56,774.606000-0020 Flowers0.000.000.000.000.00212.820.000.000.000.00594.721,153.141,960.686000-0030 Mulch0.000.000.000.000.000.000.000.000.002,195.200.000.002,195.206000-0040 Landscape Supplies0.000.0025.360.000.000.000.000.000.000.00261.290.00286.656000-0130 Irrigation/Sprinkler Repairs0.00584.650.000.00683.62884.250.000.001,022.960.00270.211,176.484,622.176099-9999 Total Landscaping8,593.00 2,313.25 -4,910.64 7,827.34 10,672.28 5,320.07 3,450.00 4,729.00 11,054.16 -1,869.00 11,555.22 7,104.62 65,839.306100-0000 Utility Expense6100-0010 Electricity5,490.765,452.156,845.413,064.586,157.622,102.275,014.587,501.255,834.467,008.803,568.385,390.87 63,431.136100-0030 Electricity - Model115.96105.57109.08109.0898.53109.08105.56109.08105.56 -1,388.240.880.66-419.206100-0040 Electricity - Vacant-1,531.31 -1,924.77811.80453.5272.51526.33152.36241.79884.16667.241,736.151,718.413,808.196100-0080 Gas-1,307.00-326.522,218.83756.055,092.05-754.783,480.551,643.591,691.22276.59236.24-475.68 12,531.146100-0150 Water1,121.898,301.99 15,534.94 12,008.35 10,000.00 11,095.48 10,970.569,324.117,076.12 16,153.01 17,880.18 -3,166.34 116,300.296100-0220 Sewer0.00 20,141.980.000.000.000.000.000.000.000.000.000.00 20,141.986100-0280 Trash Removal5,340.006,075.339,530.604,954.83 11,014.763,998.825,826.34 10,588.82 15,050.15 16,898.109,966.459,860.06 109,104.266100-0310 Cable Expense0.000.000.000.00239.01312.440.00118.320.00-162.00681.96155.771,345.506100-0370 Reimbursed Utilities-416.42619.86-507.38-518.50-538.02-522.96-535.22 -7,822.72-528.48-528.75-524.14-767.20 -12,589.936100-0375 Reimbursed Water-3,520.33 -4,304.89 -4,539.79 -4,337.65 -4,852.25 -4,707.02 -4,087.88 -4,571.93 -4,405.30 -4,604.00 -4,363.41 -4,185.58 -52,480.036100-0380 Reimbursed Sewer-2,619.83 -3,190.14 -3,358.75 -3,228.56 -3,509.77 -3,415.17 -2,957.18 -3,296.59 -3,152.62 -3,331.18 -3,162.82 -3,053.99 -38,276.606100-0390 Reimbursed Trash Removal-5,471.99 -6,915.51 -6,917.10 -7,038.93 -7,305.86 -7,872.28 -8,068.97 -6,369.57 -6,504.71 -6,362.71 -6,722.92 -5,752.72 -81,303.276100-0430 Contract Utility Admin-915.24 -1,092.08 -1,102.59 -1,157.20 -1,149.42 -1,129.006,171.150.003,590.3670.842,794.841,314.077,395.736199-9999 Total Utility Expense-3,713.51 22,942.97 18,625.05 5,065.57 15,319.16-256.79 16,071.85 7,466.15 19,640.92 24,697.70 22,091.79 1,038.33 148,989.196300-0000 Marketing6300-0050 Marketing - Internet5,944.002,491.425,706.42-165.222,377.211,292.794,091.002,650.4073.391,452.001,515.182,786.00 30,214.596300-0210 Advertising Other1,167.52-354.440.00-500.000.000.000.000.00355.000.000.00-30.71637.376300-0220 Dues, Memberships & Sub.0.000.000.000.000.001,454.00955.000.000.000.000.000.002,409.006300-0230 Resident Functions0.001,068.900.0055.00-747.70-208.560.000.000.000.000.000.00167.646300-0300 Temporary Signage0.000.000.000.000.000.00136.680.00397.990.000.000.00534.676300-0342 Alliance Resident Works566.50566.50566.500.00550.00-550.000.000.000.000.000.000.001,699.506300-0346 PPC5,413.532,530.137,500.00 -2,529.121,433.231,513.551,470.631,616.011,494.231,488.761,468.841,485.06 24,884.856300-0400 Resident Referrals500.00500.000.00500.000.00-500.000.000.000.000.000.000.001,000.006300-0420 Resident Retention0.000.0044.490.000.00660.7213.880.00-161.080.000.0010.95568.966300-0460 Model Maintenance210.00251.04210.00210.00210.00210.00210.000.00420.00210.00260.03210.002,611.076300-0540 Other Mktg. - Non Adv.260.50412.5096.00154.50148.0097.00140.50181.00162.00109.50155.50271.502,188.506300-0542 SEO Program1,500.00600.00600.00600.00600.00600.00600.00600.00600.00600.00600.00600.008,100.00 Page 2 of 4 12/8/2021 2:31 PMOct 2020 Nov 2020 Dec 2020 Jan 2021 Feb 2021 Mar 2021 Apr 2021 May 2021 Jun 2021 Jul 2021 Aug 2021 Sep 2021TotalThe Residences at Escaya + Retail (escaya)Statement (12 months)Period = Oct 2020-Sep 2021Book = Accrual6300-0544 Reputation Management45.005.00-100.000.000.000.001,304.750.0020.000.000.000.001,274.756300-0580 Fitness program - Property0.000.000.000.000.000.000.000.000.001,494.00525.00249.002,268.006399-9999 Total Marketing15,607.05 8,071.05 14,623.41 -1,674.84 4,570.74 4,569.50 8,922.44 5,047.41 3,361.53 5,354.26 4,524.55 5,581.80 78,558.906400-0000 Administrative6400-0010 Telephone150.0073.21104.40310.48327.6522.9220.98880.00286.3420.9820.986.712,224.656400-0020 Cell Phone27.3527.3528.8628.8628.86-115.44143.550.0031.8631.8731.8631.81296.796400-0050 Internet Service295.40639.64158.66468.04805.65496.64468.04798.68670.15188.66467.00302.675,759.236400-0060 Common Area TV0.00218.460.000.000.000.000.000.000.000.000.000.00218.466400-0070 Office Supplies840.35968.77-215.32200.82158.06-55.500.00914.7079.33738.26929.21110.664,669.346400-0075 Misc Office Expense0.000.007.3370.000.000.000.000.000.0099.000.000.00176.336400-0120 Postage0.00312.5513.35-283.2955.000.000.000.00110.0014.730.000.00222.346400-0200 Licenses175.00235.00235.00175.00607.00175.00175.00175.00175.00175.00175.00175.002,652.006400-0202 Kingsley Survey152.320.000.000.000.000.000.000.000.000.000.000.00152.326400-0230 Training & Education225.00225.00225.00225.00225.00225.00225.00225.00491.68225.00291.67291.673,100.026400-0250 Eviction/Legal Fees0.00438.500.000.000.000.0033.729.30649.000.003.081,379.882,513.486400-0270 Credit Check1,789.39197.41286.6613.34-57.69750.00-750.00480.60954.00354.60788.40492.005,298.716400-0310 Bank Charges/Credit Card Fees226.37240.00300.00509.76316.40301.53250.00259.11320.00260.30260.24390.183,633.896400-0320 Employee Recognition12.650.00506.500.000.000.000.000.00374.560.000.000.00893.716400-0330 Employee Meetings0.000.000.000.0036.160.000.000.000.000.000.000.0036.166400-0440 Administrative Other119.00119.00119.00119.00214.20214.20214.2095.20273.20274.61194.20194.202,150.016400-0480 Computer Software432.282,202.28206.00415.00465.00555.00585.22465.00649.58415.00655.00415.007,460.366400-0484 Yardi PAYscan0.000.00-30.000.000.000.00220.290.000.00119.410.000.00309.706400-0560 Gov Licenses Fees/Permits3,278.320.003,177.880.000.000.000.000.000.000.000.00226.096,682.296400-0760 Compliance59.000.000.000.000.000.000.000.000.000.000.000.0059.006400-0800 Uniforms - Administrative700.00-700.000.000.000.000.000.000.000.000.000.000.000.006400-0805 Uniforms - Leasing700.00-700.000.000.000.000.000.000.000.00202.0086.940.00288.946499-9999 Total Administrative9,182.43 4,497.17 5,123.32 2,252.01 3,181.29 2,569.35 1,586.00 4,302.59 5,064.70 3,119.42 3,903.58 4,015.87 48,797.736500-0000 Maintenance6500-0010 Building & Structure0.000.000.000.000.000.000.000.0028.74-28.7428.740.0028.746500-0020 Building & Maintenance0.000.000.000.0067.980.000.000.000.00196.4922.83-196.4990.816500-0030 Building & Maintenance Supplies46.70-41.650.00100.57174.28327.94197.1318.56678.3661.35146.77-544.731,165.286500-0060 Lighting39.130.000.000.730.000.000.000.000.000.000.000.0039.866500-0110 Amenities R&M0.000.000.000.00175.000.000.00257.630.00350.00174.99152.131,109.756500-0360 Electrical53.73-12.040.00110.6350.55276.200.00293.86154.77745.67481.5132.102,186.986500-0380 Electrical Supplies0.00181.7459.81-112.060.000.0026.190.00164.55-567.950.000.00-247.726500-0400 Plumbing13.6883.610.000.334.930.000.000.0036.05358.46706.80-196.761,007.106500-0430 HVAC0.0027.120.000.0049.9254.420.00224.330.00468.401,357.44156.012,337.646500-0440 HVAC Supplies0.0032.920.000.580.000.000.000.00259.56-483.890.000.00-190.836500-0600 Misc. Supplies0.00106.930.00239.58-134.87-83.710.000.0090.98-110.110.000.00108.806500-0610 Housekeeping5,008.694,346.553,637.724,289.936,732.903,169.982,895.004,503.083,168.213,814.223,981.633,198.00 48,745.916500-0620 Cleaning Supplies0.000.00356.11268.220.000.000.000.000.000.000.000.00624.336500-0690 Pest Control365.00365.00365.00365.00365.00365.00365.000.00735.00365.00675.00370.004,700.006500-0710 Swimming Pool550.001,299.52550.00550.001,797.16954.17550.001,276.051,071.991,798.62915.551,498.00 12,811.066500-0720 Swimming Pool Supplies0.000.000.000.000.000.0067.600.000.00-67.600.000.000.006500-0840 Courtesy Patrol3,000.001,499.941,500.001,575.001,575.001,500.001,575.001,575.003,150.001,650.001,575.001,575.00 21,749.946500-1040 Keys-214.83425.62-75.00-72.54158.78-13.180.0076.29635.1976.29139.500.001,136.126500-1050 Locks0.000.000.000.000.000.000.000.002.48-76.290.000.00-73.816500-1060 Fire Extinguisher, 1st Aid0.0022.500.000.000.001,478.360.000.000.00-3.040.00 14,009.00 15,506.826500-1110 Alarm Expense1,286.00281.500.001,252.500.000.000.000.000.001,252.500.00138.754,211.256500-1360 Appliances0.000.00216.3910.900.00285.00-47.220.00336.56-336.56336.561,535.792,337.426500-1460 Safety Tool Equip/Rep/Sup0.000.000.0092.55197.25-60.32403.120.00169.630.000.00100.39902.626500-1480 Appliance Repair0.000.000.0022.47769.28377.970.000.00737.391,669.67113.50221.543,911.826500-1500 Carpet Replacement0.000.000.000.000.00 -1,295.720.000.00-106.960.000.000.00 -1,402.686500-1550 Uniforms - Maintenance350.0060.560.00448.46478.6239.467.130.000.00451.570.000.001,835.806599-9999 Total Maintenance10,498.10 8,679.82 6,610.03 9,142.85 12,461.78 7,375.57 6,038.95 8,224.80 11,312.50 11,584.06 10,655.82 22,048.73 124,633.016600-0000 Redecorating6600-0010 Redec-General Cleaning0.002,370.002,010.990.001,338.901,795.001,827.731,240.001,600.001,120.001,485.00480.00 15,267.626600-0020 Redec-Cleaning Supplies0.0078.5079.88-51.0935.0026.94125.730.00-1.40-367.580.000.00-74.026600-0040 Redec-Painting Supplies302.6047.3385.45-171.85139.8731.860.00117.29-0.86495.5069.33363.101,479.626600-0050 Redec-Painting Contract0.005,670.003,660.001,130.002,630.003,230.003,585.003,285.003,990.002,975.003,405.001,200.00 34,760.006600-0080 Redec-Drapes/Blinds0.000.000.000.000.00225.000.000.00500.00287.240.0027.261,039.506600-0100 Redec-Window Cleaning0.000.000.000.000.000.000.000.00245.00-245.000.000.000.006600-0130 Redec-Carpet Cleaning0.00915.00420.00150.00405.00575.00520.00320.00375.005.00840.00470.004,995.006600-0140 Redec-Carpet Replacement665.481,504.791,339.76880.801,402.683,408.093,109.533,354.567,509.513,195.181,943.581,525.65 29,839.616600-0150 Redec-Vinyl Repair0.000.000.000.000.00361.000.000.000.0099.000.000.00460.006600-0170 Redec-Bathroom0.00298.000.000.000.000.000.000.000.000.000.00199.00497.006600-0180 Redec-Appliance Repair0.000.000.000.000.0053.4378.85683.94984.53 -1,333.110.000.00467.646600-0200 Redec-Plumbing0.000.000.00674.000.000.00142.230.00216.23-358.460.000.00674.006600-0230 Redec-Doors/Cabinets0.000.00273.5889.720.000.000.000.000.000.000.0010.86374.16 Page 3 of 4 12/8/2021 2:31 PMOct 2020 Nov 2020 Dec 2020 Jan 2021 Feb 2021 Mar 2021 Apr 2021 May 2021 Jun 2021 Jul 2021 Aug 2021 Sep 2021TotalThe Residences at Escaya + Retail (escaya)Statement (12 months)Period = Oct 2020-Sep 2021Book = Accrual6699-9999 Total Redecorating968.08 10,883.62 7,869.66 2,701.58 5,951.45 9,706.32 9,389.07 9,000.79 15,418.01 5,872.77 7,742.91 4,275.87 89,780.137000-0000 Management Fees7000-0010 Management Fees - #113,210.36 14,551.89 15,299.22 15,376.56 15,348.16 15,419.24 15,542.09 15,070.07 15,742.06 15,513.60 15,994.34 16,534.91 183,602.507099-9999 Total Management Fees13,210.36 14,551.89 15,299.22 15,376.56 15,348.16 15,419.24 15,542.09 15,070.07 15,742.06 15,513.60 15,994.34 16,534.91 183,602.507100-0000 Insurance7100-0010 Property Insurance6,746.916,746.91 14,156.09 14,156.09 14,156.09 14,156.09 14,156.09 16,899.35 15,070.51 15,070.51 14,156.09 15,984.93 161,455.667100-0020 General Liability Insurance1,546.651,546.651,498.081,498.081,498.081,498.081,498.081,498.081,498.081,498.081,498.081,498.08 18,074.107100-0035 Umbrella Insurance672.33672.33856.42856.42856.42856.42856.425,036.032,249.623,000.17856.423,943.04 20,712.047100-0060 Earthquake Insurance4,745.576,347.750.000.000.000.000.000.000.000.000.000.00 11,093.327199-9999 Total Insurance13,711.46 15,313.64 16,510.59 16,510.59 16,510.59 16,510.59 16,510.59 23,433.46 18,818.21 19,568.76 16,510.59 21,426.05 211,335.127200-0000 Taxes7200-0010 Real Estate Taxes36,667.00 -233,051.51 26,723.70 26,723.69 26,723.69 26,723.69 26,723.69 26,723.69 26,723.74 26,723.70 55,847.44 82,571.14 155,823.667200-0100 Taxes Other0.000.000.00 75,348.00 12,558.00 12,558.00 12,558.00 12,558.000.00 12,558.00 12,558.00 12,593.00 163,289.007299-9999 Total Taxes36,667.00 -233,051.51 26,723.70 102,071.69 39,281.69 39,281.69 39,281.69 39,281.69 26,723.74 39,281.70 68,405.44 95,164.14 319,112.667300-0000 Professional Services7300-0050 Eviction Legal Fees0.000.000.000.000.000.000.000.000.000.000.003.253.257399-9999 Total Professional Services0.000.000.000.000.000.000.000.000.000.000.003.253.257999-9998 TOTAL OPERATING EXPENSES162,505.40 -104,780.40 163,842.81 198,012.03 168,686.22 154,826.23 167,195.59 156,794.89 164,115.66 171,352.51 192,396.85 221,219.18 1,816,166.977999-9999 NET OPERATING INCOME362,277.96 668,416.50 435,268.56 412,458.59 435,756.31 462,548.02 466,651.02 442,895.75 455,721.16 451,256.02 441,074.65 370,505.81 5,404,830.358000-0000 NON-OPERATING EXPENSES8200-0000 Partnership Expense8200-0040 Legal0.000.000.0017.890.000.000.000.000.000.000.000.0017.898299-9999 Total Partnership Expense0.000.000.0017.890.000.000.000.000.000.000.000.0017.898400-0000 Non-Routine Improvements8400-0670 Miscellaneous1,082.04 65,206.391,392.16 26,858.181,855.98 -2,932.510.008,091.384,149.29-285.324,794.292,041.00 112,252.888499-9999 Total Non-Routine Improvements1,082.04 65,206.39 1,392.16 26,858.18 1,855.98 -2,932.510.00 8,091.38 4,149.29-285.32 4,794.29 2,041.00 112,252.888800-0000 Extraordinary Items8800-0200 Leasing Commissions0.000.000.000.000.000.000.000.000.000.00 12,822.24 22,560.82 35,383.068800-0440 Disaster Relief - COVID-190.000.000.0031.03-28.257.380.000.000.000.0058.790.0068.958800-0480 Insurance Reimbursement0.000.000.000.000.000.000.00 -3,353.050.000.000.000.00 -3,353.058899-9999 Total Extraordinary Items0.000.000.0031.03-28.257.380.00 -3,353.050.000.00 12,881.03 22,560.82 32,098.968900-0000 Property Sale8999-9999 TOTAL NON-OPERATING EXPENSES1,082.04 65,206.39 1,392.16 26,907.10 1,827.73 -2,925.130.00 4,738.33 4,149.29-285.32 17,675.32 24,601.82 144,369.739999-9900 NET CASH FLOW361,195.92 603,210.11 433,876.40 385,551.49 433,928.58 465,473.15 466,651.02 438,157.42 451,571.87 451,541.34 423,399.33 345,903.99 5,260,460.62 Page 4 of 4 METRICSCOAAlliancePropertyTheResidencesatEscayaScenarioBudgetTime21ͲJan,21ͲFeb,21ͲMar,21ͲApr,21ͲMay,21ͲJun,20ͲDec,21ͲJul,21ͲAug,21ͲSep,21ͲOct,21ͲNovVariationsPeriodic20ͲDec 21ͲJan 21ͲFeb 21ͲMar 21ͲApr 21ͲMay 21ͲJun 21ͲJul 21ͲAug 21ͲSep 21ͲOct 21ͲNovTotal4100Ͳ0010GrossPotentialMktRent649,801 649,801 649,801 649,801 649,801 649,801 649,801 649,801 649,801 649,801 649,801 649,801 7,797,6124100Ͳ0030LosstoLease(48) (48) (108) (191) (239) (323) (490) (782) (1,062) (1,271) (1,586) (6,148)4100Ͳ0055ActualPotentialRent649,801 649,753 649,753 649,693 649,610649,562 649,478649,311 649,019 648,739 648,530648,215 7,791,4644100Ͳ0060VacancyLoss(32,490) (30,612) (27,374) (27,374) (27,374) (24,659) (21,914) (21,766) (21,575) (22,965) (25,901) (27,521) (311,526)4100Ͳ0090Models(4,275) (4,275) (4,275) (4,275) (4,275) (4,275) (4,275) (4,275) (4,275) (4,275) (4,275) (4,275) (51,300)4100Ͳ0100EmployeeUnits(8,850) (8,850) (8,850) (8,850) (8,850) (8,850) (8,850) (8,850) (8,850) (8,850) (8,850) (8,850) (106,200)4100Ͳ0150RentalConcessions(10,000) (1,930) (625) (1,125) (1,875) (2,005) (1,750) (3,875) (4,625) (3,647) (2,723) (2,625) (36,805)4100Ͳ0320BadDebtExpense0 (1,625) (1,625) (1,625) (1,625) (1,625) (1,625) (1,625) (1,625) (1,625) (1,625) (1,625) (17,870)4199Ͳ9999TotalGrossPotentialMktRent 594,186602,462 607,004606,445 605,611 608,149611,065 608,920608,069607,377 605,157 603,3197,267,7644200Ͳ0060ApplicationFees203 656 304 439 641 676 608 1,181 1,3841,120 870 844 8,9254200Ͳ0100CarportIncome5,000 6,150 6,150 6,150 6,150 6,150 6,150 6,150 6,150 6,150 6,150 6,150 72,6504200Ͳ0180DamageFees350 1,750 875 1,575 2,625 1,925 2,450 5,425 6,475 5,600 4,200 3,675 36,9254200Ͳ0230TerminationFees0 2,45000002,4500 0 0 2,45007,3504200Ͳ0340PetRent2,350 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 2,200 26,5504200Ͳ0360NSF7070707070707070707070708404200Ͳ0370LateFees75 525 525 525 525 525 525 525 525 525 525 525 5,8504299Ͳ9999TotalOtherIncome8,048 13,801 10,12410,959 12,211 11,54614,453 15,551 16,80415,665 16,465 13,464159,0904300Ͳ0130CollectionIncome0 250 250 250 250 250 250 250 250 250 250 250 2,7504399Ͳ9999TotalMiscellaneousIncome0 250 250 250 250 250 250 250 250 250 250 250 2,7504400Ͳ0010RetailRentalIncome3,358 3,358 10,332 17,0484400Ͳ0030Retail2ndSpace15,00015,00015,00015,00060,0004400Ͳ0080RetailIncomeCAM00002,8182,8182,81810,31810,31810,31810,31810,31860,0444499Ͳ9999TotalRetailIncome00002,818 2,818 2,818 10,31825,31828,67628,67635,650137,0914700Ͳ0030ReimbursedUtilities()00000000000()4799Ͳ9999TotalUtilityReimbursementIncome()00000000000()4999Ͳ9999TOTALINCOME602,233 616,513 617,378617,654620,890622,763 628,586635,039650,441 651,967 650,548652,682 7,566,6955100Ͳ1030Manager6,098 6,115 5,523 6,115 5,918 6,115 5,918 6,115 6,115 5,918 6,115 5,918 71,9835100Ͳ1040AssistantManager4,068 4,063 3,6704,063 3,932 4,063 3,932 4,063 4,063 3,932 4,063 3,932 47,8445100Ͳ1999TotalAdministrativePayroll10,16610,1789,193 10,1789,850 10,1789,850 10,17810,1789,850 10,1789,850 119,8285100Ͳ2010LeasingManager3,183 3,533 3,191 3,533 3,419 3,533 3,419 3,533 3,533 3,419 3,533 3,419 41,2505100Ͳ2020LeasingConsultant3,183 3,1802,872 3,1803,077 3,1803,077 3,1803,1803,077 3,1803,077 37,4445100Ͳ2999TotalLeasingPayroll6,367 6,713 6,063 6,713 6,496 6,713 6,496 6,713 6,713 6,496 6,713 6,496 78,6945100Ͳ3010RegionalMaintenanceManager564 564 564 564 564 564 564 564 564 564 564 564 6,7685100Ͳ3030MaintenanceManager4,421 4,416 3,989 4,416 4,2744,416 4,2744,416 4,416 4,2744,416 4,27452,0055100Ͳ3050MaintenancePerson7,251 7,243 6,542 7,243 7,009 7,243 7,009 7,243 7,243 7,009 7,243 7,009 85,2885100Ͳ3999TotalMaintenancePayroll12,23612,223 11,095 12,223 11,847 12,223 11,847 12,223 12,223 11,847 12,223 11,847 144,0615200Ͳ0010OvertimeͲAdministrative152 152 138 152 147 152 147 152 152 147 152 147 1,7945200Ͳ0020OvertimeͲLeasing339 353 319 353 342 353 342 353 353 342 353 342 4,1445200Ͳ0030OvertimeͲMaintenance1,706 898 811 898 869 898 869 898 898 869 898 869 11,3775249Ͳ9999TotalOvertime2,197 1,403 1,267 1,403 1,358 1,403 1,358 1,403 1,403 1,358 1,403 1,358 17,3155250Ͳ0010BonusͲAdministrativeͲMonthly0 107 35 63 105 113 99 210 209 204 152 147 1,4425250Ͳ0030BonusͲAdministrativeͲQuarterly5,975 0 0 5,853 0 0 5,918 0 0 5,983 0 0 23,7295250Ͳ0050BonusͲLeasingͲMonthly0 2,037 664 1,195 1,989 2,138 1,872 3,983 3,971 3,868 2,891 2,79427,4025250Ͳ0070BonusͲLeasingͲQuarterly1,666 0 0 1,719 0 0 1,738 0 0 1,757 0 0 6,8795250Ͳ0110BonusͲMaintenanceͲQuarterly2,681 0 0 2,623 0 0 2,652 0 0 2,681 0 0 10,6375299Ͳ9999TotalBonus10,322 2,144699 11,452 2,0942,251 12,2784,193 4,180 14,493 3,043 2,941 70,0905400Ͳ0010CkProcessingͲAdministrative536 469 469 469 704 469 469 469 469 469 704 469 6,1645449Ͳ9999TotalCheckProcessingFees536 469 469 469 704 469 469 469 469 469 704 469 6,1645450Ͳ0010AdministrativeͲFICA1,400952 871 1,396 927 952 1,379 960 960 1,392 956 930 13,0755450Ͳ0020AdministrativeͲFUTA06222000000000845450Ͳ0030AdministrativeͲSUTA06202200000000008405450Ͳ0040LeasingͲFICA 615 669 515 736 649 677 773 818 817 927 735 711 8,6435450Ͳ0050LeasingͲFUTA 04238400000000845450Ͳ0060LeasingͲSUTA 04183774500000000840 5450Ͳ0070MaintenanceͲFICA1,365 1,106 1,0201,306 1,077 1,106 1,2801,106 1,106 1,282 1,106 1,077 13,9375450Ͳ0080MaintenanceͲFUTA075492000000001265450Ͳ0090MaintenanceͲSUTA075349017000000001,2605499Ͳ9999TotalPayrollTaxes3,380 4,698 3,602 3,507 2,653 2,735 3,432 2,8842,883 3,601 2,796 2,718 38,8895500Ͳ0010InsuranceBenefitsͲAdministrative1,315 1,315 1,311 1,315 1,3141,315 1,3141,315 1,315 1,3141,315 1,31415,7695500Ͳ0020InsuranceBenefitsͲLeasing1,295 1,296 1,2941,296 1,296 1,296 1,296 1,296 1,296 1,296 1,296 1,296 15,5505500Ͳ0030InsuranceBenefitsͲMaintenance1,9641,958 1,9541,958 1,957 1,958 1,957 1,958 1,958 1,957 1,958 1,957 23,4955549Ͳ9999TotalInsuranceBenefits4,5744,570 4,559 4,570 4,566 4,570 4,566 4,570 4,570 4,566 4,570 4,566 54,8145550Ͳ0010401kͲAdministrative206 130 117 204 126 130 201 130 130 202 130 126 1,8305550Ͳ0020401kͲLeasing102 86 77 108 83 86 105 86 86 105 86 83 1,0915550Ͳ0030401kͲMaintenance192 149 134 182 144 149 178 149 149 178 149 144 1,8955599Ͳ9999Total401KContribution500 364 329 494352 364 484 364 364 485 364 352 4,8165600Ͳ0010WorkersCompͲAdministrative3,698 2,8942,497 3,771 2,802 2,9043,762 3,087 3,086 3,971 2,978 2,882 38,3305649Ͳ9999TotalWorkersCompensation3,698 2,8942,497 3,771 2,802 2,9043,762 3,087 3,086 3,971 2,978 2,882 38,3305999Ͳ9999TotalPayroll53,97645,65639,773 54,78042,722 43,81054,542 46,08446,069 57,137 44,972 43,479 573,0016000Ͳ0010LandscapeContract4,929 4,929 4,929 4,929 4,929 4,929 4,929 4,929 4,929 4,929 4,929 4,929 59,1486000Ͳ0020Flowers150 150 150 150 150 150 150 150 150 150 150 150 1,8006000Ͳ0040LandscapeSupplies1,0001,0001,0001,000 4,0006000Ͳ0130Irrigation/SprinklerRepairs100 100 100 100 100 100 100 100 100 100 100 100 1,2006099Ͳ9999TotalLandscaping5,179 6,179 5,179 5,179 6,179 5,179 5,179 5,179 6,179 5,179 5,179 6,179 66,1486100Ͳ0010Electricity8,5008,5008,5008,5008,5008,5008,5008,5008,5008,5008,5008,500102,0006100Ͳ0030ElectricityͲModel 125 250 250 250 250 250 250 250 250 250 250 250 2,8756100Ͳ0040ElectricityͲVacant 500 550 550 550 550 550 550 550 550 550 550 550 6,5506100Ͳ0080Gas4,0004,0004,0004,0004,0002,5002,5002,5002,5003,5004,0004,00041,5006100Ͳ0150Water9,000 10,00010,00010,00010,00010,00010,00010,00010,00010,00010,00010,000119,0006100Ͳ0280TrashRemoval7,670 7,670 7,670 7,670 8,340 8,340 8,340 8,340 8,340 8,340 8,340 8,340 97,4006100Ͳ0310CableExpense162 162 162 162 162 162 162 162 162 162 162 162 1,9446100Ͳ0375ReimbursedWater(1,066) (8,550) (8,550) (9,500) (9,500) (9,500) (9,500) (9,500) (9,500) (9,500) (9,500) (9,500) (103,666)6100Ͳ0415ReimbursedPestControl(365) (365) (365) (365) (365) (740) (365) (365) (740) (365) (365) (740) (5,505)6100Ͳ0360ReimbursedGas327 (1,000) (1,000) (1,000) (1,000) (1,000) (1,000) (625) (625) (625) (625) (875) (9,048)6100Ͳ0390ReimbursedTrashRemoval(5,340) (7,000) (7,670) (7,670) (7,670) (7,670) (8,340) (8,340) (8,340) (8,340) (8,340) (8,340) (93,060)6199Ͳ9999TotalUtilityExpense23,513 14,217 13,547 12,597 13,267 11,392 11,097 11,472 11,097 12,472 12,972 12,347 159,9906300Ͳ0050MarketingͲInternet 1,316 1,705 1,316 1,316 1,705 1,316 1,316 1,705 1,316 1,316 1,705 1,316 17,3486300Ͳ0060MarketingͲRadio2,158 2,1586300Ͳ0210AdvertisingOther2525252525252525252525253006300Ͳ0220Dues,Memberships&Sub.1,2781,2786300Ͳ0230ResidentFunctions400 400 400 7,900 400 400 400 400 400 400 400 400 12,3006300Ͳ0300TemporarySignage100 100 100 100 100 100 100 100 100 100 100 100 1,2006300Ͳ0342AllianceResidentWorks550 550 550 550 550 550 550 550 550 550 550 550 6,6006300Ͳ0344GraphicDesign100 100 100 100 100 100 100 100 100 100 100 100 1,2006300Ͳ0346PPC1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,0006300Ͳ0370Locator/BrokerFees100 100 100 100 100 100 100 100 100 100 100 100 1,2006300Ͳ0400ResidentReferrals250 250 250 250 250 250 250 250 250 250 250 250 3,0006300Ͳ0420ResidentRetention350 350 350 350 350 350 350 350 350 350 350 350 4,2006300Ͳ0460ModelMaintenance310 310 310 310 310 310 310 310 310 310 310 310 3,7206300Ͳ0540OtherMktg.ͲNonAdv.400 400 400 400 400 400 400 400 400 400 400 400 4,8006300Ͳ0542SEOProgram300 300 300 300 300 300 300 300 300 300 300 300 3,6006300Ͳ0544ReputationManagement 4545454545454545454545455406300Ͳ0550ShopperReports2152152156456300Ͳ0580FitnessprogramͲProperty2,988 1,0003,9886399Ͳ9999TotalMarketing5,746 7,413 8,949 14,2466,135 5,961 5,746 6,135 5,746 5,961 6,135 7,90486,0776400Ͳ0010Telephone250 4,311 250 250 250 250 250 250 250 250 250 250 7,0616400Ͳ0020CellPhone60 60 60 60 60 60 60 60 60 60 60 60 7206400Ͳ0050InternetService690 690 690 690 690 690 690 690 690 690 690 690 8,2806400Ͳ0070OfficeSupplies325 1,125 325 325 1,125 325 325 1,125 325 325 1,125 325 7,1006400Ͳ0120Postage207 180 180 180 180 180 180 180 180 180 180 180 2,1876400Ͳ0170Printing0 0 45 250 0 45 0 0 45 250 0 6356400Ͳ0200Licenses175 175 175 175 175 175 175 175 175 175 175 175 2,1006400Ͳ0202Residentsurveys(currentlyKingsley)2501501521527046400Ͳ0210Dues&Subscriptions25 25 25 25 25 25 25 25 25 25 25 25 300 6400Ͳ0230Training&Education325 625 325 325 625 325 325 625 325 325 625 325 5,1006400Ͳ0250Eviction/LegalFees315 315 315 315 315 315 315 315 315 315 315 315 3,7806400Ͳ0270CreditCheck203 656 304 439 641 676 608 1,181 1,3841,120 870 844 8,9266400Ͳ0310BankCharges/CreditCardFees240 240 240 240 240 240 240 240 240 240 240 240 2,8806400Ͳ0312YardiCHECKscan8398396400Ͳ0320EmployeeRecognition25 325 25 25 325 25 25 325 25 25 325 25 1,5006400Ͳ0330EmployeeMeetings100 100 100 100 100 100 100 100 100 100 100 100 1,2006400Ͳ0360Travel&Entertainment2,4502,4506400Ͳ0440AdministrativeOther199 199 199 199 199 199 199 199 199 199 199 199 2,3886400Ͳ0480ComputerSoftware2,482 468 468 468 468 468 468 468 468 468 468 468 7,6306400Ͳ0482YardiMaintenanceAgreement4,7384,7386400Ͳ0484YardiPAYscan150 150 150 150 150 150 150 150 150 150 150 150 1,8006400Ͳ0488CloudBasedBudgetSolution8008006400Ͳ0560GovLicensesFees/Permits 7203490000001,540 0 0 1,9616400Ͳ0800UniformsͲAdministrative7507501,5006400Ͳ0805UniformsͲLeasing7507501,5006499Ͳ9999TotalAdministrative5,843 15,471 4,180 7,961 6,768 4,203 4,180 6,260 4,911 7,732 6,199 4,371 78,0796500Ͳ0020Building&Maintenance200 200 200 200 200 200 200 200 200 200 200 200 2,4006500Ͳ0030Building&MaintenanceSupplies300 300 300 300 300 300 300 300 300 300 300 300 3,6006500Ͳ0110AmenitiesR&M215 215 215 215 215 215 215 215 215 215 215 215 2,5806500Ͳ0360Electrical675 675 675 675 675 675 675 675 675 675 675 675 8,1006500Ͳ0400Plumbing400 400 400 400 400 400 400 400 400 400 2,104400 6,5046500Ͳ0430HVAC420 420 420 420 420 420 420 420 420 420 420 420 5,0406500Ͳ0610Housekeeping5,422 5,422 5,322 5,322 5,422 5,322 5,322 5,422 5,322 5,322 5,422 5,322 64,3646500Ͳ0690PestControl365 365 365 740 365 365 740 365 365 740 365 365 5,5056500Ͳ0710SwimmingPool850 550 550 850 550 550 850 550 550 850 550 550 7,8006500Ͳ0840CourtesyPatrol1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 18,0006500Ͳ1040Keys475 475 475 475 475 475 475 475 475 475 475 475 5,7006500Ͳ1060FireExtinguisher,1stAid3653653659,84510,9406500Ͳ1110AlarmExpense250 1,599250 1,599250 1,599250 1,5997,3966500Ͳ1270MaintenanceOther3,0003,0006500Ͳ1460SafetyToolEquip/Rep/Sup680 4201,1006500Ͳ1480ApplianceRepair175 175 175 175 175 175 175 175 175 175 175 175 2,1006500Ͳ1550UniformsͲMaintenance1,0501,0502,1006599Ͳ9999TotalMaintenance14,612 12,97611,017 12,937 12,29610,597 11,887 12,29610,597 22,417 14,00010,597 156,2296600Ͳ0010RedecͲGeneralCleaning125 625 313 563 938 688 875 1,938 2,313 2,000 1,500 1,313 13,1886600Ͳ0040RedecͲPaintingSupplies32 160 80 144240 176 224 496 592 512 384 336 3,3766600Ͳ0050RedecͲPaintingContract250 1,250 625 1,125 1,875 1,375 1,750 3,875 4,625 4,000 3,000 2,625 26,3756600Ͳ0080RedecͲDrapes/Blinds15 75 38 68 113 83 105 233 278 240 180 158 1,5836600Ͳ0130RedecͲCarpetCleaning70 350 175 315 525 385 490 1,085 1,295 1,120 840 735 7,3856699Ͳ9999TotalRedecorating492 2,460 1,230 2,2143,690 2,706 3,4447,626 9,102 7,872 5,9045,166 51,9067000Ͳ0010ManagementFeesͲ#115,05615,413 15,43415,441 15,522 15,569 15,715 15,87616,261 16,299 16,26416,317 189,1677099Ͳ9999TotalManagementFees15,05615,413 15,43415,441 15,522 15,569 15,715 15,87616,261 16,299 16,26416,317 189,1677100Ͳ0010PropertyInsurance10,20010,20010,20010,20010,20010,20010,20010,20010,20010,20010,20010,200122,4007199Ͳ9999TotalInsurance10,20010,20010,20010,20010,20010,20010,20010,20010,20010,20010,20010,200122,4007200Ͳ0010RealEstateTaxes73,33473,33473,33473,33473,33473,33473,33473,33473,33473,33473,33473,334880,0087200Ͳ0100TaxesOther12,95012,95012,95012,95012,95012,95012,95012,95012,95012,95012,95012,950155,4007299Ͳ9999TotalTaxes86,28486,28486,28486,28486,28486,28486,28486,28486,28486,28486,28486,2841,035,4087999Ͳ9998TOTALOPERATINGEXPENSES220,901 216,269195,794221,840203,063 195,901 208,274207,412 206,447 231,553 208,109202,8442,518,4057999Ͳ9999NETOPERATINGINCOME381,333 400,244421,584395,814417,827 426,862 420,312 427,628443,994420,414442,439449,8395,048,2909000Ͳ0000NETINCOME381,333 400,244421,584395,814417,827426,862 420,312 427,628443,994420,414442,439 449,839 5,048,2901500Ͳ0130PoolFurniture6,5006,5001500Ͳ0330BuildingsͲApartmentUnits650 650 650 650 650 650 650 650 650 650 650 650 7,8001500Ͳ0780OfficeEquipment2,0002,0001500Ͳ0840Furniture(indoor)2,0002,0001599Ͳ9999TotalCapitalAssets650 650 2,650 650 2,650 7,150 650 650 650 650 650 650 18,3009999Ͳ9900NETCASHFLOW380,683 399,594418,934395,164415,177 419,712 419,662 426,978443,344419,764441,789449,1895,029,990DetailBudget–VariableMonth09.FinalReportingExportedJan15,202100:43UTC Addenda The Residences at Escaya Addendum D Comparable Data Addenda The Residences at Escaya Improved Sales Addenda The Residences at Escaya Addenda The Residences at Escaya Addenda The Residences at Escaya Addenda The Residences at Escaya Addenda The Residences at Escaya Addenda The Residences at Escaya Lease Comparables Addenda The Residences at Escaya Addenda The Residences at Escaya Addenda The Residences at Escaya Enclave at Otay Ranch Location Information Location 1625 Santa Venetia Street Chula Vista, CA Market CA - San Diego Submarket Outside Metro Area County San Diego APN 644-310-52 Physical Property Summary Property Type Multifamily (Garden/Low-Rise) Gross Building Area 300,000 SF Rentable Area 292,147 SF Number of Units 301 Average Unit Size 971 SF No. of Stories 3 Max Ceiling Height (Feet)N/A Year Built (Renovated)2017 Construction Wood frame Condition Good Lease Availability Details Parking Covered/Surface Survey Date Dec-2021 Investment Class Class A Overall Occupancy at Survey 99.00% Residential Unit Mix Units Unit Description Unit Size Base Rent $/SF 130 1BR/1BA - 1BR 730 $2,455 $3.36 129 2BR/1BA - 2BR 1,097 $3,050 $2.78 42 3BR/2BA - 3BR 1,327 $3,325 $2.51 301 971 $2,831 $2.92 Comments Multifamily Rental Survey Comparable 3 This comparable is identified as Enclave Apartments, a 2017-built, 301-unit, 3-story apartment project located at 1625 Santa Venetia in the city of Chula Vista. The project includes one-bedroom, two-bedroom, and three-bedroom units. Property amenities include controlled access, a business center, picnic area, playground, saltwater pool, spa, clubhouse, outdoor fireplace, recreation room, media room, fitness center, night patrol, guest room, and a recreation room. Parking is provided by garage, covered, and surface parking. Rates include $60 one-time fee for a parking permit (per vehicle), surface parking is $20 per month, and $100 per month for a second vehicle. Garage rates include $125 to $150 per month. Units feature stainless steel appliances, quartz countertops, hardwood-style flooring, washer/dryer, ceiling fans, walk-in closet, window coverings, central AC, and a private patio/balcony. It is currently 99% occupied and lease terms range from 12 to 18 months. Management is not offering any concessions. Addenda The Residences at Escaya Addenda The Residences at Escaya Addenda The Residences at Escaya Addendum E Appraiser Qualifications and Licenses ROBERT HOLMAN Senior Vice President CA Appraiser License #AG003298 Newmark Knight Frank 18401 Von Karman Avenue Suite 150 Irvine, CA 92612 bob.holman@ngkf.com T 949.608.2045 Years of Experience 35 Years Areas of Specialization Valuation & Advisory Professional Background Robert Holman is a senior vice president in the Newport Beach, California, office of Newmark Knight Frank Valuation & Advisory Services. A residential subdivision specialist with 34 years of real estate appraisal and consulting experience in Southern California, Mr. Holman provides valuation expertise for the development of master planned communities, residential subdivisions, multifamily projects and raw acreage. His primary geographical focus includes Los Angeles, Orange and San Diego counties and the Inland Empire. In 2018, Mr. Holman established the subdivision practice at NKF V&A. Mr. Holman joined NKF after more than 25 years at CBRE, where he served as a vice president in the Newport Beach office. While serving in that capacity, he established subdivision valuation as a practice area and provided valuation services for properties ranging from custom homes to residential subdivisions, condominium buildings and master planned communities. Prior to CBRE, Mr. Holman was an appraiser at Security Pacific Bank from 1985 until its merger with Bank of America in 1992. He began his career there, serving as a single-family appraiser until 1989, when he began commercial/industrial appraising with an emphasis on residential subdivisions. Professional Affiliations Certified general real estate appraiser, state of California Affiliate member, Appraisal Institute Education Mr. Holman earned his Bachelor of science degree in finance, insurance and real estate from California Polytechnic University. 1 Brian P. Hegarty, MAI, joined Newmark Valuation & Advisory in 2017 as a senior vice president in the San Francisco office. Brian specializes in valuation and advisory throughout the San Francisco Bay Area. With 21 years of experience, Brian has successfully completed appraisal and consulting assignments for all types of income- producing properties including multi-family properties, office towers, retail centers, industrial properties, automobile dealerships, condominium developments, land developments and mixed-use projects. These assignments have been used in off- balance sheet financing, disposition, acquisition, financial reporting, tax appeal purposes, litigation and rent arbitration. Prior to Newmark, Brian worked for 17 years as a senior director within Cushman & Wakefield's Valuation and Advisory Group. In this role, Brian served as a member of the Office, Multi-Family and Retail specialty groups. Professional Achievements – Valuation & Advisory Top Producer, Cushman & Wakefield, 2015 – Valuation & Advisory Excellence Award, Cushman & Wakefield, 2013 – Valuation & Advisory Rookie of the Year, Cushman & Wakefield, 2003 Licenses and Designations – MAI designation, Appraisal Institute (MAI #435328) – Certified general real estate appraiser, state of California (#AG030406) Education Brian earned a Bachelor of Science Degree in Business Administration from the University of Colorado. He has also completed the requirements of the continuing education program of the Appraisal Institute. Brian P. Hegarty MAI Senior Vice President CA Appraiser License #AG030406 t 415-445-5181 m 415-531-0368 brian.hegarty@ngkf.com YEARS OF EXPERIENCE 20+ AREAS OF SPECIA LTY Valuation & Advisory 1 Client Name or Logo CODY VAN DER LINDEN Analyst Newmark Knight Frank 150 S. Los Robles Ave. Suite 850 Pasadena, CA 91101 Cody.Vanderlinden@ngkf.com T 760.470.4038 Years of Experience 8 Years Areas of Specialization  Industrial  NNN leased investment properties  Apartment Professional Background Cody Van Der Linden serves as an analyst in the Pasadena office of Integra Realty Resources, which covers all of Los Angeles County. An eight-year valuation and advisory veteran, Mr. Van Der Linden has substantial expertise in commercial and residential real estate valuation. He has performed institutional appraisals for various intended uses and property types, including large shopping centers, apartment complexes and industrial properties. Mr. Van Der Linden joined Newmark Knight Frank in 2018, when the firm acquired the Pasadena office of Integra Realty Resources. At the time of the acquisition, he had been an analyst with IRR for five years. Prior to IRR, Mr. Van Der Linden had served as a residential real estate appraiser for three years with Surfside Appraisals. Professional Affiliations  Licensed general real estate appraiser, state of California Education Mr. Van Der Linden holds a Master of Business Administration degree from San Diego State University. He previously graduated cum laude from Wofford College, where he earned a Bachelor of Arts degree in finance and a minor in economics. .