Prudential Checklist

THE NHP FOUNDATION AND ITS AFFILIATED ENTITIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED YEARS ENDED DECEMBER 31, 2018 and 2017

For the years ended December 31, 2018 and 2017, total interest costs of $2,949,669 and $1,780,366, respectively, were incurred and expensed. For the years ended December 31, 2018 and 2017, amortization of debt issuance costs of $28,138 and $118,963, respectively, were included in total interest costs expensed. Debt issuance costs, net of accumulated amortization, as of December 31, 2018 and 2017, totaled $1,720,894 and $1,749,032, 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:

Real Estate Entities

Tax Credit Entities

NHPF

Other Entities

Eliminations

Total

December 31, 2019

$

325,000

$

801,091

$

8,199,874

$

- - - - -

$

(815,891)

$

8,510,074

2020 2021 2022 2023

-

18,087,505

- - - -

- - -

18,087,505

1,628,000

- -

1,628,000

-

-

4,041,714

4,028,004

(328,004)

7,741,714

Thereafter

-

31,484,171 54,400,771

102,264,260 110,464,134

4,711,343 4,711,343

(72,576,589) (73,720,484)

65,883,185

5,994,714

101,850,478

Unamortized debt issuance costs

-

(857,713)

(863,181)

-

-

(1,720,894)

$

5,994,714

$

53,543,058

$

109,600,953

$

4,711,343

$

(73,720,484)

$

100,129,584

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