The Park at Wells Branch

The Park at Wells Branch

Year 1 Report · Period Ending December 31, 2025
Strictly Confidential

Dear Partners,

Thank you for your continued trust. This first annual report covers our operations from the March 13, 2025 acquisition through December 31, 2025. What follows is a candid look at a year that did not go as planned and where the investment stands today.

Year 1 Operations

The first sixty days exceeded our underwriting. April and May delivered near-pro-forma NOI and strong occupancy, and we successfully completed our roof replacement $127K under budget. That trajectory was disrupted in June and July when our financial audits and on-site presence exposed systemic failures by our inherited property manager, Shelter Corporation, including inaccurate accounting, lack of cost controls, and severe staffing deficiencies causing budget overruns and poor leasing execution. We terminated Shelter in July and installed Valiant Residential on August 21st.

The operational turnaround was immediate. Since September, operating expenses have trended approximately 12.5% below pro forma, adjusted for actual taxes. Valiant has successfully trained and stabilized our on-site staff, and we've seen enhanced and consistent leasing performance and improved tenant retention. We solved the problem we could control. What we could not control was the broader Austin rental market, which deteriorated materially in the second half of 2025. Declining rental revenue and occupancy challenges overwhelmed our expense improvements, depleting operating cash reserves and compressing DSCR margins by year's end.

2025 Market Headwinds

When we acquired Wells Branch in March 2025, Austin had just absorbed a record 28,400 units in 2024, and Q4 2024 demand exceeded new supply for the first time in nearly two years. That trend carried into early 2025, with first-half absorption outpacing deliveries. What we underestimated was the vulnerability of older-vintage product to tenant filtering in a hypercompetitive market if demand failed to sustain its 2024 and early 2025 momentum. As recently delivered Class A product competed for tenants — offering eight weeks free or more — renters who would historically lease in our vintage moved up the stack. That filtering pressure was compounded by a summer leasing season that came in shorter and softer than expected, followed by a sharp drop-off in demand in Q4. By year-end, effective rents for 1980s-vintage product in our submarket were down 11.7% year-over-year. With renewal trade-outs roughly flat across the submarket, new lease trade-outs were likely down over 20%.

We do not expect a sharp rebound in 2026. The market still has excess product to work through, and pricing power for workforce housing will return only after margins expand in Class A and B product — our vintage is last in line on the way down and last in line on the way back up. Our base case is that H1 2026 remains challenging with gradual firming in H2 as the supply pipeline thins. The medium-term setup, however, is compelling. Construction starts have collapsed 74% from their 2022 peak, with the delivery pipeline dropping sharply through 2028. Affordability ratios in Austin are at record lows while wages are at record highs. As the market reaches equilibrium — and particularly as deliveries fall off dramatically in 2027 — those fundamentals support a strong recovery in rents. We are managing for a range of outcomes, not a single forecast.

Navigating 2026

The key near-term risks are negative DSCR margins and continued cash burn. We are managing these aggressively on the levers available to us. On expenses, Valiant continues to run well below pro forma and we are maintaining that discipline. On revenue, we are focused on maximizing occupancy and retention to drive top-line performance while pricing remains depressed — pushing rents where the market allows, particularly on renewals to offset pressure on new leases. Finding the right balance between occupancy and rate is the central operating challenge in this market, and our team is managing it actively. Our immediate priority is driving performance through Q2 and Q3 to maintain compliance with our loan covenants and avoid a cash management trigger. We believe we can navigate this, but we are not taking it for granted.

Conclusion

The market correction was deeper than we underwrote, and we are managing through it. Austin has proven to be a volatile and elastic market — but elasticity works both ways. We believe our basis is strong and that the remaining life of this investment will coincide with some of the best supply and demand conditions Austin has seen in a decade. Our job is to execute with discipline through the cycle and position this asset to capture that recovery. We take that responsibility seriously. Thank you for your patience and your partnership.

Respectfully,

Zach Rosenberg

Chelsea Partners

The Park at Wells Branch — exterior
304
Units
$33.75M
Purchase Price
$111K
Per Unit
1987
Year Built
Acquisition Summary
Address1915 Wells Branch Pkwy, Austin, TX 78728
# of Units304
Year Built1987
Acquisition Date3/13/2025
Purchase Price$33,750,000
Price per Unit$111,020
Price per SF$168
Debt$24,500,000 (62.9%)
Total Equity Invested$14,476,873 (37.1%)
Uses of Capital
Purchase Price$33,750,000
Acquisition Costs$299,233
Acquisition Fees$540,000
Capital Improvements$2,666,538
Reserves$395,597
Financing Costs$1,000,147
Total Cost Basis$38,651,514
Cost Basis per Unit$127,143
Cost Basis per SF$192
Escrows & Prepayments$595,285
Seller Pro Rations($269,925)
Total Closing Uses$38,976,873
Key Milestones & Dates
Today
Acquisition
Mar 13, 2025
Loan Initial Maturity
Apr 9, 2028
LURA Expiration
Dec 21, 2028
1st Ext. Maturity
Apr 9, 2029
2nd Ext. Maturity
Apr 9, 2030
Y1
Y2
Capital Accounts — December 2025
MemberContributionCapital ShareProfit Share
Appian-Austin I LLC$13,029,43290.63%90.00%
SAF Indigo LLC$720,0285.01%4.97%
Alan Ware$577,6874.02%3.99%
Chelsea-Austin I, LLC$50,0000.35%0.35%
Chelsea Partners, LLCProfits Interest$100,0000.00%0.69%
Total$14,477,146100.00%100.00%
No distributions have been made to date. Account balances equal contributions.
Year 1 Key Events
Q2 2025 (Apr–Jun)
  • Strong April–May: near pro forma, 92% occupancy, roof completed $127K under budget
  • Summer leasing demand below expectations; newer product concessions filtered tenants from 1980s vintage
  • June financial audit exposed $60K in controllable expense budget bust, leading to discovery of widespread cost control failure
  • Manager terminated effective Aug 25; interim controls enacted
Q3 2025 (Jul–Sep)
  • July NOI collapsed to $83K (51% below pro forma) — supply theft, falsified work orders, outsourced turnovers
  • Shelter terminated July 18th; Valiant assumed management Aug 21st with new maintenance staff, strict budgets, enhanced marketing
  • September NOI recovered to $139K (1.14x DSCR); expenses 15.5% below pro forma; qualified leads more than doubled
  • 1980s vintage new lease rates down ~14% YOY; property tracked in-line with comps, confirming market-driven headwinds
Q4 2025 (Oct–Dec)
  • Occupancy slid from 87–88% to 84%-85% as market conditions deteriorated, hitting cycle low point
  • 1980s vintage rents at multi-year troughs despite aggressive concessions (up to 8 weeks free)
  • Valiant cleared 100+ deferred work orders and held controllable expenses consistently below budget
  • Loan amendment executed — lowered rent thresholds and extended renovation milestones
  • Revenue continued to trend negatively through the quarter as occupancy and rents declined; controllable expenses, however, remained stable and below pro forma
Key Performance Indicators
$1.16M
YTD Net Operating Income · April – December
86.9%
Economic Occupancy · YTD Average
$1,042
Avg Effective Rent · $1,070 at close → $1,042 at year-end
$382.8K
BP CapEx Savings · Deferred to post-stabilization
$40.1k*
YTD Net Cash Flow*
*Adjusted for estimated reimbursable business plan expenditures
1.04x
DSCR · YTD Avg (May – Dec)
YE Occupied
85.2%
Down from 89.8% at 8/31
YE Leased
90.6%
Down from 91.6% at 8/31
Effective Rent
$1,042
$1.58/SF at 12/28
Net Absorption
−14
39 move-ins / 53 move-outs
Weekly Occupancy & Leasing Trend · Aug – Dec 2025
Leasing Activity · Aug 31 – Dec 28, 2025
New Prospects380
Shows / Tours30
Applications53
Approvals38
Move-Ins39
Move-Outs53
Net Absorption−14
18 weeks · Occupancy declined from 89.8% to 85.2% as market rents troughed
Unit Mix & Availability · December 14, 2025
FloorplanTypeUnitsAvg SFOcc %Market RentEff. RentAvailAvail %
A11 BR / 1 BA4650296%$775$91812%
A1P1 BR / 1 BA (P)10502100%$915$9410
A21 BR / 1 BA10360083%$810$9541313%
A2P1 BR / 1 BA (P)2560064%$860$1,047624%
A31 BR / 1 BA4370779%$925$1,0151228%
A3P1 BR / 1 BA (P)1370785%$965$1,030215%
B12 BR / 2 BA3386188%$1,045$1,2790
B1P2 BR / 2 BA (P)1586187%$1,195$1,35017%
B22 BR / 2 BA1096790%$1,245$1,3530
B2P2 BR / 2 BA (P)696750%$1,325$1,477350%
Total30466284%$904$1,0423813%
(P) = Premium / renovated unit. Avail = Vacant + Notice-to-Vacate. Vacancy concentrated in A2P, A3, and B2P floorplans.
Source: Valiant Residential weekly reports (10/26/2025, 12/14/2025).
Total BP Budget
$2.67M
Hard costs + contingency + PM
Spent to Date
$1.05M
$1.03M reimbursed via holdback
Projected Savings
$382.8K
Includes $118K contingency savings
Completed
3 of 19
Projects finished
Project Tracker
19 projects · 39% of budget deployed
ProjectBudgetSpent to DateStatusProjected CostSavings (+/−)
Completed
Roof Replacement$650,000$522,590Completed$522,590$127,411
Washer/Dryer Installations$532,000$394,811Completed$394,811$137,189
Architectural / Design$15,000$15,000Completed$15,000
In Progress
Clubhouse Remodel & FFE$150,000$21,108In Progress$150,000
Entryway Monument Upgrade$50,000In Progress
Landscaping Upgrades$250,000$10,609In Progress$250,000
HVAC Full Replacements$192,000$36,342In Progress$192,000
Water Heater Replacements$140,600$7,111In Progress$140,600
Plumbing Repairs$40,000$13,786In Progress$40,000
Not Started
Clubhouse Windows & Doors$36,400Not Started
Clubhouse Patio — Pergola, Grill & Lighting$50,000Not Started
Pool Area Upgrades$40,000Not Started
Secondary Common Area Upgrade$30,000Not Started
Exterior Power Washing$54,000Not Started
Gym Upgrades$30,000Not Started
Asphalt Repairs & Trash Enclosures$75,000Not Started
Maintenance Shop Upgrade$15,000Not Started
Website / Marketing Redevelopment$15,000Not Started
Total Hard Costs$2,365,000$1,021,356$264,600
Contingency (10%)$236,500In Progress$118,300$118,200
Project Management Fee$65,038$25,159In Progress$65,038
Total Budget$2,666,538$1,046,515$382,800
Holdback Draw Summary
DrawDateAmount
Draw 1May 2025$535,654
Draw 2Jul 2025$208,078
Draw 3Oct 2025$287,783
Total Reimbursed$1,031,515
All costs reimbursed from lender holdback except $15,000 architectural/design fee.
Below-the-Line Capital Expenditures

Beyond the budgeted business plan projects, the property has incurred below-the-line capital expenditures that have exceeded initial expectations. These costs are driven primarily by unit turnover, particularly tub and tile resurfacing and flooring replacements across a higher volume of units than anticipated.

Our pro forma budgeted $19,000/mo for above-the-line repairs and maintenance reserves, with an additional below-the-line capital reserve bringing the total R&M + CapEx budget to $25,333/mo. Combined Q4 actual spend on R&M and net CapEx averaged $26,007/mo — roughly in line with the total budgeted amount. However, we did not anticipate the below-the-line reserve being consumed primarily by interior unit turnover costs. This elevated turnover-driven CapEx may persist as the property continues to cycle through older units.

Total Debt Outstanding
$22.86M
Tranche A1 + A2
Current Interest Rate
SOFR + 275 bps
Capped at 6.50% (3.75% + 275)
Rate Cap Strike
3.75%
Expires 4/25/2028
4Q25 Avg Net Interest
$126,744
After rate cap proceeds
Loan Structure
Tranche A1Tranche A2Total
Loan ID6606066A16606066A2
Original Funding (Mar 2025)$11,884,392$10,099,070$21,983,462
Holdback Draws$557,643$473,872$1,031,515
Current Balance (Dec 2025)$12,286,458$10,572,941$22,859,400
Spread SOFR + 275 bps Rate Cap 3.75% Max All-In 6.50%
Monthly Debt Service — March through December 2025
Mar
Partial
AprMayJunJulAugSepOctNovDecTotal
1st Mortgage Interest(142,471)(104,835)(121,789)(117,882)(74,430)(72,082)(71,838)(68,702)(69,951)(843,980)
2nd Mortgage Interest(64,651)(58,591)(61,046)(58,381)(59,443)(302,112)
Total Gross Interest(142,471)(104,835)(121,789)(117,882)(139,081)(130,673)(132,884)(127,083)(129,394)(1,146,092)
Rate Cap Proceeds13,0808,3714,6294,28821130,579
Net Interest(142,471)(104,835)(121,789)(117,882)(126,001)(122,302)(128,255)(122,795)(129,183)(1,115,513)
Loan Fees(1,400)(3,900)(1,400)(3,901)(2,900)(1,520)(1,400)(1,400)(17,821)
TOTAL DEBT SERVICE(142,471)(106,235)(125,689)(119,282)(129,902)(125,202)(129,776)(124,195)(130,583)(1,133,335)
Debt Service Coverage Ratio (DSCR)
2-Year Deliveries
47.3K
30.5K (2024) + 16.8K (2025)
2025 Absorption
14.3K
Strong H1; Q4 seasonal softness
2026 Pipeline
10.2K
-67% from 2024 peak
1980s Vintage Rents
-23%
$1,348 peak → $1,042 current
Market Analysis

Austin's multifamily market experienced the most severe supply cycle in its history over 2024-25. A record 30,522 units delivered in 2024 alone, followed by 16,821 in 2025 — roughly 47,300 units across the two-year period, far exceeding the market's typical absorption capacity. Demand proved resilient through the first half of 2025, with 12,158 units absorbed against just 9,337 delivered. Full-year absorption totaled approximately 14,300 units — strong by historical standards, though still short of the 16,821 units delivered. Metro occupancy held at approximately 92%, buoyed by Austin's continued population growth of 1.8% annually (#1 among major U.S. metros) and a median household income of $105K that sustains deep renter demand.

The cost of absorbing this supply, however, was steep — particularly for older product. With the vast majority of new deliveries concentrated in 4 & 5 Star product, aggressive lease-up concessions (offered by more than 40% of properties metro-wide) triggered a filtering effect: renters who might have leased older units moved into newer buildings at similar effective rents. Our 1980s vintage took the deepest hit among all cohorts. Metro-wide, 1980s-vintage effective rents have fallen 23% from their 2022 peak of $1,348 to $1,042 as of Q4 2025 (YoY: -10.5%). In our Pflugerville/Wells Branch submarket, the damage is more severe: 1980s-vintage rents declined 25% from a mid-2022 peak of $1,300 to $976 (YoY: -11.7%). Submarket 1980s occupancy has fallen to 88.9%, well below the metro 1980s average of 91.8%.

The supply picture, however, is shifting decisively. Construction starts have collapsed 74% — from 25,200 (2022) to just 6,600 (2025), the lowest figure since 2011. Only 16,600 units remain under construction, down from a peak of 51,700 in Q1 2023. Projected deliveries: 30.5K → 16.8K → 10.2K (2024-2026), with 2026 on track for the fewest completions since 2012. The one-year demand forecast of 19,400 units against just 10,200 units of supply implies significant occupancy recovery — RealPage projects metro occupancy reaching 95.2% by Q4 2026, with Pflugerville/Wells Branch forecast to be among the top recovery submarkets, gaining 4.3 points to 95.5%.

Capital markets are cautiously re-engaging. Investment sales volume rose 18% YoY, and notably, public REITs (Camden, AvalonBay) made 4 acquisitions in 2025 — surpassing the combined total across 2023-2024. Cap rates are stabilizing around 5%, and rent growth is forecast to turn positive by mid-2026. The recovery sequence is underway: concessions burn off on newer product first, Class A rents stabilize, then filtering pressure on older vintages eases. Early signals — stronger renewal trade-outs, rising leasing traffic at our property, and moderating YoY declines in newer vintages — suggest the trough is behind us.

Source: RealPage (January 2026)
2024 Peak Supply
30.5K
Largest ever
2-Year Absorption
90%
42.8K of 47.3K units
2025 Starts
6.6K
-74% from 2022
2028 Pipeline
1.3K
-96% from peak
Supply vs Demand
Quarterly deliveries & absorption (2020-2025)
Supply (Delivered) Demand (Absorption)
Key Supply Insights

Supply peaked in 2024 with 30.5K deliveries — 2x historical demand.

Demand held well: 90% absorption over 2024-25. 42.8K units leased.

Starts collapsed 74% from 25.2K (2022) to 6.6K (2025).

Pipeline: 10.2K → 5.1K → 1.3K (2026-28). Below demand threshold.

Forward Outlook: Pipeline Collapse
Projected deliveries and construction starts
Annual Deliveries (2024-2028)
Annual Unit Starts (2020-2025)
Source: RealPage (January 2026)
1980s Current Rent
$1,042
Austin Market
1980s YoY Change
-10.5%
Q4 2025 vs Q4 2024
Peak-to-Current
-22.7%
$1,348 → $1,042
1980s Occupancy
91.8%
Austin Market

1980s hardest hit: -23% from peak metro-wide, -25% in Pflugerville/WB

Newer vintages holding better: 2020+ down only -14.5% from peak

Occupancy stabilizing: 92% metro threshold holding across most vintages

Recovery sequence: Newer product stabilizes first, then filtering eases

Geography
Chart
Period
Vintage
Effective Rent Trends
1980s 1990s 2000s 2010s 2020+
Source: RealPage (January 2026)
Subject Basis
$111K/unit
1987 · 303 units · Garden
vs Market
1980s Median
Nearby Sales
N · NE · RR submarkets
Median $/Unit by Vintage
Austin Multifamily Sales Map
Basis Thesis
The 5 Class C comps trading below $100K/unit are concentrated in Austin's Rundberg corridor — an area with well-documented safety and crime concerns that represents an inferior location. Our subject property in Wells Branch occupies a distinctly different position: suburban, family-oriented, with better schools, lower crime, and stronger demographics. Among 1980s-vintage Class C garden product in comparable suburban locations, our basis of $111K/unit ($168/SF) is fairly positioned within the peer set.
Sale Comps by Property Class
Product Location
Source: Newmark Austin (February 2026) · 38 transactions Jan 2025 - Jan 2026
Monthly Net Operating Income · April – December 2025
AprMayJunJulAugSepOctNovDecYTD
Eff. Gross Income 343,323326,237318,778318,262297,357294,178295,109286,330286,870 2,766,443
Operating Expenses (188,945)(158,325)(196,591)(234,559)(165,197)(155,200)(171,389)(162,241)(177,109) (1,609,556)
Net Operating Income 154,378167,913122,18783,703132,159138,977123,720124,088109,761 1,156,887
YTD NOI · Apr – Dec
$1.16M
vs. $1.46M Pro Forma (−21%)
YTD EGI · Apr – Dec
$2.77M
vs. $3.11M Pro Forma (−11%)
YTD OpEx · Apr – Dec
$1.61M
vs. $1.65M Pro Forma (2.3% favorable)
Net Levered CF
$40.1K
After debt service & fees
Note: Summary KPIs above reflect 9 full operating months (Apr – Dec). The detailed cash flows table below includes a partial March (closing date through month-end).
Actual Monthly Cash Flows — March through December 2025
Mar
Partial
AprMayJunJulAugSepOctNovDecYTD
REVENUE
Potential Market Rents217,624347,855341,780341,473341,473334,075304,614301,650298,230274,8603,103,634
Loss to Lease(14,628)(8,117)(12,066)(12,800)(11,993)(8,606)15,51515,29314,79735,80933,204
Total Rental Revenue202,996339,738329,713328,673329,480325,469320,129316,943313,027310,6693,116,838
RUBS Income12,34710,40713,54311,93719,09210,03413,44910,62615,6015,838122,873
Other Income6,05922,90920,96323,95025,29717,58011,33718,34518,41324,277189,131
Total Other Income18,40733,31634,50635,88744,38927,61524,78628,97134,01430,115312,005
LOST REVENUE
General Vacancy(7,353)(28,684)(30,323)(29,833)(38,759)(36,661)(26,916)(39,871)(39,608)(40,900)(318,908)
Concessions(4,472)(10,432)(10,912)(9,206)(13,234)(578)(13,871)(11,756)(74,461)
Bad Debt(39)(1,832)(4,470)(3,287)(8,640)(9,452)(9,020)(5,896)(42,636)
Non-Revenue Units(1,048)(1,355)(1,048)(2,649)(1,220)(1,135)(1,367)(1,337)(1,257)(12,416)
Total Lost Revenue(7,392)(29,732)(37,982)(45,783)(55,607)(55,727)(50,737)(50,835)(60,712)(53,913)(448,421)
EFFECTIVE GROSS INCOME214,011343,323326,237318,778318,262297,357294,178295,109286,330286,8702,980,453
OPERATING EXPENSES
Repairs & Maintenance(5,571)(31,683)(10,681)(36,531)(44,429)(9,185)(8,492)(19,548)(10,381)(11,140)(182,070)
Administrative(5,693)(6,702)(9,262)(9,592)(10,864)(10,366)(5,649)(6,518)(15,375)(9,457)(89,480)
Marketing & Advertising(1,297)(2,060)(1,528)(2,370)(1,692)(3,558)(3,558)(6,489)(6,394)(6,553)(34,202)
Insurance(11,634)(19,363)(19,363)(19,915)(19,915)(19,915)(12,765)(12,765)(14,172)(13,469)(151,643)
Payroll(9,247)(29,749)(29,003)(32,787)(36,233)(46,765)(34,428)(35,590)(29,994)(33,324)(317,121)
Service Contracts(1,296)(13,997)(11,520)(10,207)(15,681)(13,226)(9,613)(9,484)(12,064)(24,097)(119,890)
Utilities(14,385)(22,516)(14,819)(22,962)(43,932)(7,889)(17,393)(17,500)(12,098)6,348(152,760)
Property Tax(35,297)(53,018)(53,018)(53,018)(53,020)(53,108)(53,018)(53,722)(52,315)(79,570)(503,807)
Franchise Tax(993)(1,003)(1,016)(1,052)(4,065)
Management Fee(602)(9,856)(9,131)(9,209)(8,793)(1,185)(9,289)(8,962)(8,432)(8,859)(73,716)
Total Operating Expenses(85,024)(188,945)(158,325)(196,591)(234,559)(165,197)(155,200)(171,389)(162,241)(177,109)(1,694,579)
NET OPERATING INCOME128,987154,378167,913122,18783,703132,159138,977123,720124,088109,7611,285,874
BELOW THE LINE
Capital Expenditures (Net)(13,886)(13,966)(3,427)(8,286)(14,784)(13,508)(8,660)(76,517)
Professional Fees / AM Fee(4,928)(5,565)(4,604)(4,396)(11,036)(3,266)(3,043)889(35,951)
Unlevered Cash Flow128,987154,378162,985102,73665,133124,336119,655105,670107,537101,9901,173,406
Gross Interest Payment(142,471)(104,835)(121,789)(117,882)(139,081)(130,673)(132,884)(127,083)(129,394)(1,146,092)
Rate Cap Proceeds13,0808,3714,6294,28821130,579
Total Debt Service(142,471)(104,835)(121,789)(117,882)(126,001)(122,302)(128,255)(122,795)(129,183)(1,115,513)
Financing Fees(1,400)(3,900)(1,400)(3,901)(2,900)(1,520)(1,400)(1,400)(17,821)
NET LEVERED CASH FLOW(13,484)154,37856,750(22,953)(54,149)(5,566)(5,547)(24,105)(16,658)(28,593)40,072
DSCR (Current)1.60x1.00x0.71x1.05x1.14x0.96x1.01x0.85x
Total Assets
$37.76M
As of December 2025
Total Liabilities
$23.84M
Includes $23.0M mortgage
Owner's Equity
$13.93M
Net of distributions & losses
Cash & Reserves
$1.50M
Operating + escrows
Balance Sheet — December 2025 (Accrual Basis)
Balance
ASSETS
Current Assets
Cash
Petty Cash250
Cash-DACA(10,129)
Operating Cash44,527
Security Deposit Cash90,124
Capital Reserve Cash392,784
Total Cash517,557
Cash in Reserve / Escrow
Tax Escrow636,219
Insurance Escrow60,845
Reserve Replacement131,499
Capital Improvements150,000
Total Cash in Reserve978,563
Accounts Receivable
Rent Receivable10,742
Allowance for Doubtful Accounts9,718
Due to/from Buyer-Seller(5,741)
Other Receivables2,373
Total Accounts Receivable17,093
Prepaid Expenses
Prepaid Insurance121,727
Prepaid Payroll47,237
Prepaid MIP6,331
Miscellaneous Prepaid19,752
Total Prepaid Expenses195,048
Total Current Assets1,708,261
Fixed Assets
Land2,815,831
Buildings32,382,060
Roofing Improvements535,654
HVAC709
Loan Fees298,073
Total Fixed Assets36,032,328
Other Long-Term Assets
Deposits (Water)22,857
Total Other LT Assets22,857
TOTAL ASSETS37,763,446
LIABILITIES & OWNER'S EQUITY
Current Liabilities
Accounts Payable51,694
Accrued Mortgage Interest4,530
Misc Accrued Expenses9,967
Unclaimed Property663
Prepaid Tenant Rent14,533
Security Deposits75,287
Pet Deposits(450)
Total Current Liabilities156,225
Tax Liabilities
Property Tax Payable662,861
Texas Margin Tax Payable4,065
Total Tax Liabilities666,926
Long-Term Liabilities
Mortgage Payable (A1)12,500,000
Mortgage Holdback (A1)(57,965)
Mortgage Payable (A2)12,000,000
Mortgage Holdback (A2)(1,427,059)
Total Long-Term Liabilities23,014,977
TOTAL LIABILITIES23,838,128
Owner's Equity
Capital Contributions14,468,009
Current Year Distributions(85,938)
Retained Earnings (Current)(456,754)
Total Owner's Equity13,925,318
TOTAL LIABILITIES & EQUITY37,763,446
Year 1 Annual Variance Analysis — Reforecast vs. Pro Forma
ReforecastPro FormaVarianceVar %
Total Rental Revenue$3,879,223$4,087,764($208,541)−5.1%
Other Income$431,496$441,053($9,557)−2.2%
Lost Revenue($536,138)($375,892)($160,246)−42.6%
Effective Gross Income$3,774,581$4,152,925($378,345)−9.1%
Total Operating Expenses($2,145,849)($2,205,581)$59,732+2.7%
Net Operating Income$1,628,732$1,947,345($318,613)−16.4%
2026 Budget NOI
$1.72M
+5.8% vs. Year 1 Reforecast
2026 Budget EGI
$3.86M
$322K avg/mo
Year-End Occupancy
93%
Ramp: 87% → 93% by Jul
Avg Gross Rent
$1,046
Flat to slight recovery H2
Year 1 revenue finished 9.1% below pro forma, driven primarily by elevated concessions and occupancy losses in a market where 1980s-vintage rents have declined ~14% year-over-year. Controllable operating expenses, by contrast, came in 2.7% favorable after the mid-year management transition to Valiant Residential. The Year 2 budget models a gradual occupancy ramp from 87% to 93% by mid-year, concession burn-off through Q2, and flat-to-recovering rents in the second half — targeting NOI of $1.72M, a 5.8% improvement over the Year 1 reforecast.
2026 Annual Operating Budget — Monthly Summary
JanFebMarAprMayJunJulAugSepOctNovDecTotal
Total Rental Revenue 317,505316,563316,304316,012316,219319,200319,200320,610318,851320,558318,307318,299 3,817,628
Other Income 38,63040,99840,75342,79939,60741,38344,95146,74444,08346,37647,38745,586 519,297
Lost Revenue (61,609)(58,209)(51,401)(48,021)(37,411)(34,275)(34,569)(34,848)(30,836)(31,143)(27,374)(27,261) (476,958)
Effective Gross Income 294,526299,352305,657310,789318,414326,308329,582332,506332,098335,791338,320336,624 3,859,967
Repairs & Maintenance 18,06516,61815,08024,03214,39116,71223,14917,80115,36317,37417,73116,500 212,816
Payroll 36,18036,18036,18036,18036,18036,18036,18036,18036,18036,18036,18036,180 434,164
Property Tax 53,00553,00553,00553,00553,00553,00553,00553,00553,00553,00553,00553,005 636,064
Utilities 20,47022,80823,36019,08619,60419,20821,80421,88122,91523,06620,98119,742 254,927
Insurance 13,53113,53113,53113,70515,98714,20814,20814,20814,20814,20814,20814,208 169,738
All Other OpEx 34,84634,60333,60036,60435,41035,48535,84436,51837,85434,89636,16937,511 429,338
Total Operating Expenses (176,098)(176,746)(174,756)(182,612)(174,577)(174,798)(184,190)(179,593)(179,525)(178,730)(178,274)(177,147) (2,137,047)
Net Operating Income 118,428122,606130,901128,177143,837151,510145,392152,913152,573157,061160,045159,478 1,722,921
Year 1 Actuals → Year 2 Budget — NOI Bridge
2026 Revenue Assumptions
JanFebMarAprMayJunJulAugSepOctNovDec
New Lease Rate$925$950$975$975$1,000$1,050$1,050$1,050$1,025$1,025$1,000$1,000
Renewal Rate$1,008$1,019$1,029$1,040$1,040$1,050$1,050$1,061$1,061$1,071$1,071$1,071
Blended In-Place Rate$1,044$1,041$1,040$1,040$1,040$1,050$1,050$1,055$1,049$1,054$1,047$1,047
Occupancy87%88%89%90%91%92%93%93%93%93%93%93%
Concessions Rate3%3%2%2%1%1%1%1%1%1%1%1%
Renewal Trade-Out−4%−3%−2%−1%−1%0%0%+1%+1%+2%+2%+2%
Retention Rate70%70%65%65%65%65%65%65%65%65%65%70%
Economic Vacancy17.3%16.3%14.4%13.4%10.5%9.5%9.5%9.5%8.5%8.5%7.5%7.5%
Forward-looking statements: The 2026 budget and revenue assumptions above reflect management's current expectations based on market conditions as of December 2025. Actual results may differ materially due to changes in market rents, occupancy, operating costs, interest rates, or other factors beyond management's control. These projections do not constitute a guarantee of future performance.