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ACQUISITIONS AND DISPOSITIONS | 9 Months Ended
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Jan. 31, 2013
ACQUISITIONS AND DISPOSITIONS [Abstract] |
ACQUISITIONS AND DISPOSITIONS | NOTE 8 • ACQUISITIONS AND DISPOSITIONS PROPERTY ACQUISITIONS During the third quarter of fiscal year 2013, the Company closed on its acquisitions of:
· | two parcels of vacant land in Rochester, Minnesota, acquired for possible future development, of approximately 20.1 acres and 3.8 acres, respectively, for purchase prices of $775,000 and $275,000, paid in cash;
· | an approximately 48.4 acre parcel of vacant land in Grand Forks, North Dakota, acquired for possible future development, for a purchase price of approximately $4.3 million, of which approximately $2.3 million was paid in cash and the remainder in limited partnership units of the Operating Partnership valued at $2.0 million;
· | an approximately 51% interest in a joint venture entity currently constructing the Southgate Apartments project in Minot, North Dakota, which project is expected to be completed in two phases, with a total of approximately 341 units, for a currently-estimated total cost of $52.2 million; and
· | a parcel of vacant land in Minot, North Dakota, acquired for possible future development for a purchase price of approximately $1.9 million; the approximately 2.2 acre parcel is adjacent to the Southgate multi-family residential project currently under development.
During the second quarter of fiscal year 2013, the Company closed on its acquisitions of:
· | a 58-unit multi-family residential property in Sartell, Minnesota (The Ponds at Heritage Place), on approximately 6.5 acres of land, for a purchase price of approximately $5.0 million, of which $3.3 million was paid in cash and the remainder in limited partnership units of the Operating Partnership valued at $1.7 million;
· | an approximately 2.6 acre parcel of vacant land in Williston, North Dakota, acquired for possible future development, for a purchase price of approximately $822,500, paid in cash; and
· | an approximately 3.8 acre parcel of vacant land in St. Cloud, Minnesota, acquired for possible future development for a purchase price of approximately $447,000, paid in cash.
During the first quarter of fiscal year 2013, the Company closed on its acquisitions of:
· | a 308-unit multi-family residential property in Topeka, Kansas, on approximately 18.3 acres of land, for a purchase price of approximately $17.7 million, of which $5.2 million was paid in cash with assumed debt of $12.5 million;
· | a 232-unit multi-family residential property in Lincoln, Nebraska, on approximately 14.7 acres of land, for a purchase price of approximately $17.5 million, of which $14.2 million was paid in cash and the remainder in limited partnership units of the Operating Partnership valued at $3.3 million; and
· | a 208-unit multi-family residential property in Lincoln, Nebraska, on approximately 11.5 acres of land, for a purchase price of approximately $17.3 million, of which $13.8 million was paid in cash and the remainder in limited partnership units of the Operating Partnership valued at $3.5 million.
During the third quarter of fiscal year 2013, the Company placed in service an additional 29 assisted living units, and completed the conversion of 16 existing units to memory care units, at the Company's Spring Wind senior housing facility in Laramie Wyoming; completed an approximately 45,000 square foot medical office building in Jamestown, North Dakota; and completed an approximately 28,000 square foot industrial building in Minot, North Dakota. The Company had no development projects placed in service during the second quarter of fiscal year 2013. During the first quarter of fiscal year 2013, the Company placed in service its 159-unit Quarry Ridge Apartment Homes development in Rochester, Minnesota, and placed in service buildings 3 and 4 (totaling 73 units) of its four-building, 145-unit Williston Gardens multi-family residential development in Williston, North Dakota. The Company is the majority member of the joint venture entity that owns the Williston Gardens development, with a 60% interest. During the third quarter of fiscal year 2012, the Company closed on its acquisition of a multi-family residential property in Isanti, Minnesota and an adjoining parcel of vacant land. Also during the third quarter of fiscal year 2012, the Company substantially completed construction of an additional approximately 28 assisted living units and 16 memory care units at its existing Meadow Wind senior housing facility in Casper, Wyoming. During the second quarter of fiscal year 2012, the Company closed on the following acquisitions: a medical office property in Edina, Minnesota; two multi-family residential properties in Sioux Falls, South Dakota; seven senior housing projects in Boise, Idaho and towns surrounding Boise; a multi-family residential property in St. Cloud, Minnesota; and two parcels of vacant land, in Minot, North Dakota and Casper, Wyoming, respectively; the Company also placed in-service during the second quarter of fiscal year 2012 an approximately 25,000 square foot medical clinic in Minot, North Dakota. During the first quarter of fiscal year 2012, the Company substantially completed construction of a six-screen movie theater at its existing Buffalo Mall property in Jamestown, North Dakota, for a total cost of $2.2 million. The Company had no acquisitions during the first quarter of fiscal year 2012. The Company expensed approximately $125,000 and $466,000 of transaction costs related to acquisitions in the nine months ended January 31, 2013 and 2012, respectively. The Company's acquisitions and development projects placed in service during the nine months ended January 31, 2013 and 2012 are detailed below: Nine Months Ended January 31, 2013
|  |  | (in thousands) |
Acquisitions | Date Acquired |  | Land |  |  | Building |  |  | Intangible Assets |  |  | Acquisition Cost |
Multi-Family Residential |  |  |  |  |  |  |  |  |  |  |  |  |
308 unit - Villa West - Topeka, KS | 5/8/12 |  | $ | 1,590 |  |  | $ | 15,760 |  |  | $ | 300 |  |  | $ | 17,650 |
232 unit - Colony - Lincoln, NE | 6/4/12 |  |  | 1,515 |  |  |  | 15,731 |  |  |  | 254 |  |  |  | 17,500 |
208 unit - Lakeside Village - Lincoln, NE | 6/4/12 |  |  | 1,215 |  |  |  | 15,837 |  |  |  | 198 |  |  |  | 17,250 |
58 unit - The Ponds at Heritage Place - Sartell, MN | 10/10/12 |  |  | 395 |  |  |  | 4,564 |  |  |  | 61 |  |  |  | 5,020 |
|  |  |  | 4,715 |  |  |  | 51,892 |  |  |  | 813 |  |  |  | 57,420 |
Unimproved Land |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
University Commons - Williston, ND | 8/1/12 |  |  | 823 |  |  |  | 0 |  |  |  | 0 |  |  |  | 823 |
Cypress Court Unimproved - St. Cloud, MN | 8/10/12 |  |  | 447 |  |  |  | 0 |  |  |  | 0 |  |  |  | 447 |
Cypress Court Apartment Development - St. Cloud, MN(1) | 8/10/12 |  |  | 1,136 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,136 |
Badger Hills - Rochester, MN(2) | 12/14/12 |  |  | 1,050 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,050 |
Grand Forks Unimproved - Grand Forks, ND | 12/31/12 |  |  | 4,278 |  |  |  | 0 |  |  |  | 0 |  |  |  | 4,278 |
Minot Unimproved (Southgate Lot 4) - Minot, ND | 1/11/13 |  |  | 1,882 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,882 |
Commons at Southgate - Minot, ND(3) | 1/22/13 |  |  | 3,691 |  |  |  | 0 |  |  |  | 0 |  |  |  | 3,691 |
Landing at Southgate - Minot, ND(3) | 1/22/13 |  |  | 2,262 |  |  |  | 0 |  |  |  | 0 |  |  |  | 2,262 |
|  |  |  | 15,569 |  |  |  | 0 |  |  |  | 0 |  |  |  | 15,569 |
Total Property Acquisitions |  |  | $ | 20,284 |  |  | $ | 51,892 |  |  | $ | 813 |  |  | $ | 72,989 |
(1) | Land is owned by a joint venture in which the Company has an approximately 79% interest.
(2) | Acquisition of unimproved land consisted of two parcels acquired separately on December 14 and December 20, 2012, respectively.
(3) | Land is owned by a joint venture entity in which the Company has an approximately 51% interest.
|  |  | (in thousands) |
Development Projects Placed in Service | Date Placed in Service |  | Land |  |  | Building |  |  | Intangible Assets |  |  | Acquisition Cost |
Multi-Family Residential |  |  |  |  |  |  |  |  |  |  |  |  |
159 unit - Quarry Ridge II - Rochester, MN(1) | 6/29/12 |  | $ | 0 |  |  | $ | 4,591 |  |  | $ | 0 |  |  | $ | 4,591 |
73 unit - Williston Garden Buildings 3 and 4 - Williston, ND(2) | 7/31/12 |  |  | 0 |  |  |  | 7,058 |  |  |  | 0 |  |  |  | 7,058 |
|  |  |  | 0 |  |  |  | 11,649 |  |  |  | 0 |  |  |  | 11,649 |
Commercial Medical |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
26,662 sq ft Spring Wind Expansion - Laramie, WY(3) | 11/16/12 |  |  | 0 |  |  |  | 1,675 |  |  |  | 0 |  |  |  | 1,675 |
45,222 sq ft Jamestown Medical Office Building - Jamestown, ND(4) | 1/1/13 |  |  | 0 |  |  |  | 4,901 |  |  |  | 0 |  |  |  | 4,901 |
|  |  |  | 0 |  |  |  | 6,576 |  |  |  | 0 |  |  |  | 6,576 |
Commercial Industrial |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
27,567 sq ft Minot IPS - Minot, ND(5) | 12/17/12 |  |  | 0 |  |  |  | 3,953 |  |  |  | 0 |  |  |  | 3,953 |
Total Development Projects Placed in Service |  |  | $ | 0 |  |  | $ | 22,178 |  |  | $ | 0 |  |  | $ | 22,178 |
(1) | Development property placed in service June 29, 2012. Additional costs paid in fiscal years 2012 and 2011, and land acquired in fiscal year 2007, totaled $13.0 million, for a total project cost at January 31, 2013 of $17.6 million.
(2) | Development property placed in service July 31, 2012. Buildings 1 and 2 were placed in service in fiscal year 2012. Additional costs paid in fiscal year 2012 totaled $12.0 million, for a total project cost at January 31, 2013 of $19.1 million.
(3) | Expansion project placed in service November 16, 2012. Additional costs paid in fiscal year 2012 totaled $1.8 million, for a total project cost at January 31, 2013 of $3.5 million.
(4) | Development property placed in service January 1, 2013. Additional costs paid in fiscal year 2012 totaled $1.0 million, for a total project cost at January 31, 2013 of $5.9 million.
(5) | Development property placed in service December 17, 2012. Additional costs paid in fiscal year 2012 totaled $1.8 million, for a total project cost at January 31, 2013 of $5.8 million.
Nine Months Ended January 31, 2012
|  |  | (in thousands) |
Acquisitions | Date Acquired |  | Land |  |  | Building |  |  | Intangible Assets |  |  | Acquisition Cost |
Multi-Family Residential |  |  |  |  |  |  |  |  |  |  |  |  |
147 unit - Regency Park Estates - St. Cloud, MN | 8/1/11 |  | $ | 702 |  |  | $ | 10,198 |  |  | $ | 0 |  |  | $ | 10,900 |
50 unit - Cottage West Twin Homes - Sioux Falls, SD | 10/12/11 |  |  | 968 |  |  |  | 3,762 |  |  |  | 0 |  |  |  | 4,730 |
24 unit - Gables Townhomes - Sioux Falls, SD | 10/12/11 |  |  | 349 |  |  |  | 1,921 |  |  |  | 0 |  |  |  | 2,270 |
36 unit - Evergreen II - Isanti, MN | 11/1/11 |  |  | 701 |  |  |  | 2,774 |  |  |  | 0 |  |  |  | 3,475 |
|  |  |  | 2,720 |  |  |  | 18,655 |  |  |  | 0 |  |  |  | 21,375 |
Commercial Medical |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
17,273 sq ft Spring Creek American Falls - American Falls, ID | 9/1/11 |  |  | 137 |  |  |  | 3,409 |  |  |  | 524 |  |  |  | 4,070 |
15,571 sq ft Spring Creek Soda Springs - Soda Springs, ID | 9/1/11 |  |  | 66 |  |  |  | 2,122 |  |  |  | 42 |  |  |  | 2,230 |
15,559 sq ft Spring Creek Eagle - Eagle, ID | 9/1/11 |  |  | 250 |  |  |  | 3,191 |  |  |  | 659 |  |  |  | 4,100 |
31,820 sq ft Spring Creek Meridian - Meridian, ID | 9/1/11 |  |  | 428 |  |  |  | 5,499 |  |  |  | 1,323 |  |  |  | 7,250 |
26,605 sq ft Spring Creek Overland - Boise, ID | 9/1/11 |  |  | 656 |  |  |  | 5,001 |  |  |  | 1,068 |  |  |  | 6,725 |
16,311 sq ft Spring Creek Boise - Boise, ID | 9/1/11 |  |  | 711 |  |  |  | 4,236 |  |  |  | 128 |  |  |  | 5,075 |
26,605 sq ft Spring Creek Ustick - Meridian, ID | 9/1/11 |  |  | 467 |  |  |  | 3,833 |  |  |  | 0 |  |  |  | 4,300 |
Meadow Wind Land - Casper, WY | 9/1/11 |  |  | 50 |  |  |  | 0 |  |  |  | 0 |  |  |  | 50 |
3,431 sq ft Edina 6525 Drew Ave S - Edina, MN | 10/13/11 |  |  | 388 |  |  |  | 117 |  |  |  | 0 |  |  |  | 505 |
|  |  |  | 3,153 |  |  |  | 27,408 |  |  |  | 3,744 |  |  |  | 34,305 |
Unimproved Land |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Minot IPS - Minot, ND | 9/7/11 |  |  | 416 |  |  |  | 0 |  |  |  | 0 |  |  |  | 416 |
Total Property Acquisitions |  |  | $ | 6,289 |  |  | $ | 46,063 |  |  | $ | 3,744 |  |  | $ | 56,096 |
|  |  | (in thousands) |
Development Projects Placed in Service | Date Placed in Service |  | Land |  |  | Building |  |  | Intangible Assets |  |  | Acquisition Cost |
Commercial Medical |  |  |  |  |  |  |  |  |  |  |  |  |
24,795 sq ft Trinity at Plaza 16 - Minot, ND(1) | 9/23/11 |  | $ | 0 |  |  | $ | 5,562 |  |  | $ | 0 |  |  | $ | 5,562 |
22,193 sq ft Meadow Winds Addition - Casper, WY(2) | 12/30/11 |  |  | 0 |  |  |  | 3,840 |  |  |  | 0 |  |  |  | 3,840 |
|  |  |  | 0 |  |  |  | 9,402 |  |  |  | 0 |  |  |  | 9,402 |
Commercial Retail |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
19,037 sq ft Jamestown Buffalo Mall - Jamestown, ND(3) | 6/15/11 |  |  | 0 |  |  |  | 822 |  |  |  | 0 |  |  |  | 822 |
Total Development Projects Placed in Service |  |  | $ | 0 |  |  | $ | 10,224 |  |  | $ | 0 |  |  | $ | 10,224 |
(1) | Development property placed in service September 23, 2011. Additional costs paid in fiscal year 2011 totaled $3.3 million, for a total project cost at January 31, 2012 of $8.8 million.
(2) | Expansion project placed in service December 30, 2011.
(3) | Construction project placed in service June 15, 2011. Additional costs paid in fiscal year 2011 totaled $1.4 million, for a total project cost at January 31, 2012 of $2.3 million.
Acquisitions in the nine months ended January 31, 2013 and 2012 are immaterial to our real estate portfolio both individually and in the aggregate, and consequently no proforma information is presented. The results of operations from acquired properties are included in the Condensed Consolidated Statements of Operations as of their acquisition date. The revenue and net income of our acquisitions in the nine months ended January 31, 2013 and 2012, respectively, (excluding development projects placed in service) are detailed below.
| (in thousands) |
| Nine Months Ended January 31 |
| 2013 |  | 2012 |
Total revenue |  | $ | 4,669 |  |  | $ | 2,383 |
Net (loss) income |  | $ | (116 | ) |  | $ | 454 |
PROPERTY DISPOSITIONS During the third quarter of fiscal year 2013, the Company sold a multi-family residential property in Fargo, North Dakota, for a sale price of approximately $2.0 million. Mortgage debt in the amount of approximately $1.2 million was assumed by the buyer. During the second quarter of fiscal year 2013, the Company sold two condominium units and two-multi-family residential properties for a total sales price of $7.3 million. Mortgage debt in the amount of $4.6 million on the two multi-family residential properties was assumed by the buyer. During the first quarter of fiscal year 2013, IRET sold two condominium units and a commercial retail property. The Company had no real estate dispositions in the third quarter of fiscal year 2012. During the second quarter of fiscal year 2012, the Company sold a small retail property in Livingston, Montana, for a sale price of approximately $2.2 million, with approximately $1.2 million of the sale proceeds applied to pay off the outstanding mortgage loan balance on the property. The Company had no real estate dispositions in the first quarter of fiscal year 2012. The following table details the Company's dispositions during the nine months ended January 31, 2013 and 2012: Nine Months Ended January 31, 2013
|  |  | (in thousands) |
Dispositions | Date Disposed |  | Sales Price |  |  | Book Value and Sales Cost |  |  | Gain/(Loss) |
Multi-Family Residential |  |  |  |  |  |  |  |  |  |
116 unit - Terrace on the Green - Fargo, ND | 9/27/12 |  | $ | 3,450 |  |  | $ | 1,248 |  |  | $ | 2,202 |
85 unit - Prairiewood Meadows - Fargo, ND | 9/27/12 |  |  | 3,450 |  |  |  | 2,846 |  |  |  | 604 |
66 unit - Candlelight - Fargo, ND | 11/27/12 |  |  | 1,950 |  |  |  | 1,178 |  |  |  | 772 |
|  |  |  | 8,850 |  |  |  | 5,272 |  |  |  | 3,578 |
Commercial Retail |  |  |  |  |  |  |  |  |  |  |  |  |
16,080 sq ft Kentwood Thomasville - Kentwood, MI | 6/20/12 |  |  | 625 |  |  |  | 692 |  |  |  | (67 | )
Other |  |  |  |  |  |  |  |  |  |  |  |  |
Georgetown Square Condominiums 5 and 6 | 6/21/12 |  |  | 330 |  |  |  | 336 |  |  |  | (6 | )
Georgetown Square Condominiums 3 and 4 | 8/2/12 |  |  | 368 |  |  |  | 421 |  |  |  | (53 | )
|  |  |  | 698 |  |  |  | 757 |  |  |  | (59 | )
Total Property Dispositions |  |  | $ | 10,173 |  |  | $ | 6,721 |  |  | $ | 3,452 |
Nine Months Ended January 31, 2012
|  |  | (in thousands) |
Dispositions | Date Disposed |  | Sales Price |  |  | Book Value and Sales Cost |  |  | Gain/(Loss) |
Commercial Retail |  |  |  |  |  |  |  |  |  |
41,200 sq ft Livingstone Pamida - Livingston, MT | 8/1/11 |  | $ | 2,175 |  |  | $ | 1,586 |  |  | $ | 589 |
Total Property Dispositions |  |  | $ | 2,175 |  |  | $ | 1,586 |  |  | $ | 589 |

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- Definition The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. 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