Prudential Checklist

THE NHP FOUNDATION AND ITS AFFILIATED ENTITIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED YEARS ENDED DECEMBER 31, 2019 and 2018

For the years ended December 31, 2019 and 2018, total interest costs of $3,401,974 and $2,949,669, respectively, were incurred and expensed. For the years ended December 31, 2019 and 2018, amortization of debt issuance costs were $858,031 and $28,138, respectively, of which $65,997 and $0, respectively, were capitalized and $792,034 and $28,138, respectively were expensed and were included in total interest costs expensed. Debt issuance costs, net of accumulated amortization, as of December 31, 2019 and 2018, totaled $598,187 and $1,720,894, respectively, and are related to the notes and construction loans payable. Amortization of the debt issuance costs is based on imputed rates ranging from 5.08% to 6.60%.

Total minimum principal payments for the next five years and thereafter on notes payable are due as follows:

Total

Year ending December 31,

2020 2021 2022 2023 2024

$

9,417,409

- -

3,785,661 2,310,392 84,189,505 99,702,967

Thereafter

Unamortized debt issuance costs

(598,187)

$

99,104,780

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