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ACQUISITIONS AND DISPOSITIONS | 12 Months Ended
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Apr. 30, 2014
ACQUISITIONS AND DISPOSITIONS [Abstract] |
ACQUISITIONS AND DISPOSITIONS | NOTE 10 • ACQUISITIONS, DEVELOPMENT PROJECTS PLACED IN SERVICE AND DISPOSITIONS PROPERTY ACQUISITIONS IRET Properties added approximately $43.6 million of real estate properties to its portfolio through property acquisitions during fiscal year 2014, compared to $108.2 million in fiscal year 2013. The Company expensed approximately $176,000 and $434,000 of transaction costs related to the acquisitions in fiscal years 2014 and 2013, respectively. The fiscal year 2014 and 2013 acquisitions are detailed below. Fiscal 2014 (May 1, 2013 to April 30, 2014)
|  | (in thousands)
|  | Total Acquisition Cost | Form of Consideration | Investment Allocation
Acquisitions | Date Acquired | Cash | Units(1) | Other(2) | Land | Building | Intangible Assets
Multi-Family Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
71 unit - Alps Park - Rapid City, SD | 2013-05-01 | $ | 6,200 | $ | 2,920 | $ | 3,280 | $ | 0 | $ | 287 | $ | 5,551 | $ | 362
96 unit - Southpoint - Grand Forks, ND | 2013-09-05 |  | 10,600 |  | 10,400 |  | 200 |  | 0 |  | 576 |  | 9,893 |  | 131
24 unit - Pinecone Villas - Sartell, MN | 2013-10-31 |  | 2,800 |  | 2,800 |  | 0 |  | 0 |  | 584 |  | 2,191 |  | 25
|  |  | 19,600 |  | 16,120 |  | 3,480 |  | 0 |  | 1,447 |  | 17,635 |  | 518
Commercial Healthcare |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
98,174 sq ft Legends at Heritage Place - Sartell, MN | 2013-10-31 |  | 11,863 |  | 11,863 |  | 0 |  | 0 |  | 970 |  | 10,511 |  | 382
39,500 sq ft Spring Creek Fruitland - Fruitland, ID | 2014-02-05 |  | 7,050 |  | 7,050 |  | 0 |  | 0 |  | 550 |  | 6,500 |  | 0
|  |  | 18,913 |  | 18,913 |  | 0 |  | 0 |  | 1,520 |  | 17,011 |  | 382
Unimproved Land |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Chateau II - Minot, ND | 2013-05-21 |  | 179 |  | 179 |  | 0 |  | 0 |  | 179 |  | 0 |  | 0
Jamestown Unimproved - Jamestown, ND | 2013-08-09 |  | 700 |  | 700 |  | 0 |  | 0 |  | 700 |  | 0 |  | 0
Red 20 - Minneapolis, MN(3) | 2013-08-20 |  | 1,900 |  | 0 |  | 0 |  | 1,900 |  | 1,900 |  | 0 |  | 0
Legends at Heritage Place - Sartell, MN | 2013-10-31 |  | 537 |  | 537 |  | 0 |  | 0 |  | 537 |  | 0 |  | 0
Spring Creek Fruitland - Fruitland, ID | 2014-01-21 |  | 335 |  | 335 |  | 0 |  | 0 |  | 335 |  | 0 |  | 0
Isanti Unimproved - Isanti, MN | 2014-02-04 |  | 50 |  | 50 |  | 0 |  | 0 |  | 50 |  | 0 |  | 0
Rapid City Unimproved - Rapid City, SD | 2014-03-25 |  | 1,366 |  | 1,366 |  | 0 |  | 0 |  | 1,366 |  | 0 |  | 0
|  |  | 5,067 |  | 3,167 |  | 0 |  | 1,900 |  | 5,067 |  | 0 |  | 0
Total Property Acquisitions |  | $ | 43,580 | $ | 38,200 | $ | 3,480 | $ | 1,900 | $ | 8,034 | $ | 34,646 | $ | 900
(1) | Value of limited partnership units of the Operating Partnership at the acquisition date.
(2) | Consists of value of land contributed by the joint venture partner.
(3) | Land is owned by a joint venture in which the Company has an approximately 58.6% interest. The joint venture is consolidated in IRET's financial statements.
NOTE 10 • continued Fiscal 2013 (May 1, 2012 to April 30, 2013)
|  | (in thousands)
|  | Total Acquisition Cost | Form of Consideration | Investment Allocation
Acquisitions | Date Acquired | Cash | Units(1) | Other(2) | Land | Building | Intangible Assets
Multi-Family Residential |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
308 unit - Villa West - Topeka, KS | 2012-05-08 | $ | 17,650 | $ | 5,150 | $ | 0 | $ | 12,500 | $ | 1,590 | $ | 15,760 | $ | 300
232 unit - Colony - Lincoln, NE | 2012-06-04 |  | 17,500 |  | 14,368 |  | 3,132 |  | 0 |  | 1,515 |  | 15,731 |  | 254
208 unit - Lakeside Village - Lincoln, NE | 2012-06-04 |  | 17,250 |  | 13,954 |  | 3,296 |  | 0 |  | 1,215 |  | 15,837 |  | 198
58 unit - Ponds at Heritage Place - Sartell, MN | 2012-10-10 |  | 5,020 |  | 3,332 |  | 1,688 |  | 0 |  | 395 |  | 4,564 |  | 61
336 unit - Whispering Ridge - Omaha, NE | 2013-04-24 |  | 28,314 |  | 25,798 |  | 2,516 |  | 0 |  | 2,139 |  | 25,424 |  | 751
|  |  | 85,734 |  | 62,602 |  | 10,632 |  | 12,500 |  | 6,854 |  | 77,316 |  | 1,564
Unimproved Land |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
University Commons - Williston, ND | 2012-08-01 |  | 823 |  | 823 |  | 0 |  | 0 |  | 823 |  | 0 |  | 0
Cypress Court - St. Cloud, MN(3) | 2012-08-10 |  | 447 |  | 447 |  | 0 |  | 0 |  | 447 |  | 0 |  | 0
Cypress Court Apartment Development - St. Cloud, MN(3) | 2012-08-10 |  | 1,136 |  | 0 |  | 0 |  | 1,136 |  | 1,136 |  | 0 |  | 0
Badger Hills - Rochester, MN(4) | 2012-12-14 |  | 1,050 |  | 1,050 |  | 0 |  | 0 |  | 1,050 |  | 0 |  | 0
Grand Forks - Grand Forks, ND | 2012-12-31 |  | 4,278 |  | 2,278 |  | 2,000 |  | 0 |  | 4,278 |  | 0 |  | 0
Minot (Southgate Lot 4) - Minot, ND | 2013-01-11 |  | 1,882 |  | 1,882 |  | 0 |  | 0 |  | 1,882 |  | 0 |  | 0
Commons at Southgate - Minot, ND(5) | 2013-01-22 |  | 3,691 |  | 0 |  | 0 |  | 3,691 |  | 3,691 |  | 0 |  | 0
Landing at Southgate - Minot, ND(5) | 2013-01-22 |  | 2,262 |  | 0 |  | 0 |  | 2,262 |  | 2,262 |  | 0 |  | 0
Grand Forks 2150 - Grand Forks, ND | 2013-03-25 |  | 1,600 |  | 1,600 |  | 0 |  | 0 |  | 1,600 |  | 0 |  | 0
Bismarck 4916 - Bismarck, ND | 2013-04-12 |  | 3,250 |  | 3,250 |  | 0 |  | 0 |  | 3,250 |  | 0 |  | 0
Arcata - Golden Valley, MN | 2013-04-30 |  | 2,088 |  | 2,088 |  | 0 |  | 0 |  | 2,088 |  | 0 |  | 0
|  |  | 22,507 |  | 13,418 |  | 2,000 |  | 7,089 |  | 22,507 |  | 0 |  | 0
Total Property Acquisitions |  | $ | 108,241 | $ | 76,020 | $ | 12,632 | $ | 19,589 | $ | 29,361 | $ | 77,316 | $ | 1,564
(1) | Value of limited partnership units of the Operating Partnership at the acquisition date.
(2) | Consists of assumed debt (Villa West - $12.5 million) and value of land contributed by the joint venture partner (Cypress Court - $1.1 million, Commons at Southgate - $3.7 million, Landing at Southgate - $2.3 million).
(3) | Land is owned by a joint venture in which the Company has an approximately 86.1% interest. The joint venture is consolidated in IRET's financial statements.
(4) | Acquisition of unimproved land consisted of two parcels acquired separately on December 14 and December 20, 2012, respectively.
(5) | Land is owned by a joint venture entity in which the Company has an approximately 51% interest. The joint venture is consolidated in IRET's financial statements.
NOTE 10 • continued Acquisitions in fiscal years 2014 and 2013 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 Consolidated Statements of Operations as of their acquisition date. The revenue and net income of our fiscal year 2014 and 2013 acquisitions (excluding development projects placed in service) are detailed below.
| (in thousands)
| April 30, 2014 | April 30, 2013
Total revenue | $ | 1,897 | $ | 6,497
Net income | $ | (82) | $ | (66)
DEVELOPMENT PROJECTS PLACED IN SERVICE IRET Properties placed approximately $53.5 million of development projects in service during fiscal year 2014, compared to $47.9 million in fiscal year 2013. The fiscal year 2014 and 2013 development projects placed in service are detailed below. Fiscal 2014 (May 1, 2013 to April 30, 2014)
|  | (in thousands)
Development Projects Placed in Service (1) | Date Placed in Service | Land | Building | Development Cost
Multi-Family Residential |  |  |  |  |  |  |
108 unit - Landing at Southgate - Minot, ND(2) | 2013-09-04 | $ | 2,262 | $ | 12,864 | $ | 15,126
132 unit - Cypress Court - St. Cloud, MN(3) | 2013-11-01 |  | 1,136 |  | 12,428 |  | 13,564
146 unit - River Ridge - Bismarck, ND(4) | 2013-12-02 |  | 589 |  | 24,268 |  | 24,857
Total Development Projects Placed in Service |  | $ | 3,987 | $ | 49,560 | $ | 53,547
(1) | Development projects that are placed in service in phases are excluded from this table until the entire project has been placed in service. See Note 15 for additional information on the Renaissance Heights I project, which was partially placed in service during the three months ended April 30, 2014.
(2) | Development property placed in service September 4, 2013. Costs paid in fiscal year 2013 totaled $6.3 million. Additional costs paid in fiscal year 2014 totaled $8.8 million, for a total project cost at April 20, 2014 of $15.1 million. The project is owned by a joint venture entity in which the Company has an approximately 51% interest.
(3) | Development property placed in service November 1, 2013. Costs paid in fiscal year 2013 totaled $5.8 million. Additional costs paid in fiscal year 2014 totaled $7.8 million, for a total project cost at April 30, 2014 of $13.6 million. The project is owned by a joint venture entity in which the Company has an approximately 86.1% interest.
(4) | Development property placed in service December 2, 2013. Costs paid in fiscal year 2013 totaled $10.1 million, including the land acquired in fiscal year 2009. Additional costs paid in fiscal year 2014 totaled $14.8 million, for a total project cost at April 30, 2014 of $24.9 million.
NOTE 10 • continued Fiscal 2013 (May 1, 2012 to April 30, 2013)
|  | (in thousands)
Development Projects Placed in Service | Date Placed in Service | Land | Building | Development Cost
Multi-Family Residential |  |  |  |  |  |  |
159 unit - Quarry Ridge II - Rochester, MN(1) | 2012-06-29 | $ | 942 | $ | 16,636 | $ | 17,578
73 unit - Williston Garden Buildings 3 and 4 - Williston, ND(2) | 2012-07-31 |  | 700 |  | 8,734 |  | 9,434
20 unit - First Avenue - Minot, ND(3) | 2013-04-15 |  | 0 |  | 2,677 |  | 2,677
|  |  | 1,642 |  | 28,047 |  | 29,689
Commercial Healthcare |  |  |  |  |  |  |
26,662 sq ft Spring Wind Expansion - Laramie, WY(4) | 2012-11-16 |  | 0 |  | 3,485 |  | 3,485
45,222 sq ft Jamestown Medical Office Building - Jamestown, ND(5) | 2013-01-01 |  | 0 |  | 7,605 |  | 7,605
|  |  | 0 |  | 11,090 |  | 11,090
Commercial Industrial |  |  |  |  |  |  |
27,698 sq ft Minot IPS - Minot, ND(6) | 2012-12-17 |  | 416 |  | 5,484 |  | 5,900
Commercial Retail |  |  |  |  |  |  |
3,702 sq ft Arrowhead First International Bank - Minot, ND(7) | 2013-03-19 |  | 75 |  | 1,165 |  | 1,240
Total Development Projects Placed in Service |  | $ | 2,133 | $ | 45,786 | $ | 47,919
(1) | Development property placed in service June 29, 2012. Costs paid in fiscal years 2011 and 2012 totaled $13.0 million, including land acquired in fiscal year 2007. Additional costs paid in fiscal year 2013 totaled $4.6 million, for a total project cost at April 30, 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. Costs paid in fiscal year 2012 for Buildings 3 and 4 totaled $2.4 million. Additional costs paid in fiscal year 2013 totaled $7.0 million, for a total project cost at April 30, 2013 of $9.4 million. The project is owned by a joint venture entity in which the Company has an approximately 60% interest.
(3) | Redevelopment property placed in service April 15, 2013. Costs paid in fiscal years 2011 and 2012 totaled approximately $321,000. Additional costs paid in fiscal year 2013 totaled $2.4 million, for a total project cost at April 30, 2013 of $2.7 million.
(4) | Expansion project placed in service November 16, 2012. Costs paid in fiscal year 2012 totaled $1.8 million. Additional costs paid in fiscal year 2013 totaled $1.7 million, for a total project cost at April 30, 2013 of $3.5 million.
(5) | Development property placed in service January 1, 2013. Costs paid in fiscal year 2012 totaled $1.0 million. Additional costs paid in fiscal year 2013 totaled $6.6 million, for a total project cost at April 30, 2013 of $7.6 million. The project is owned by a joint venture entity in which the Company has an approximately 51% interest.
(6) | Development property placed in service December 17, 2012. Costs paid in fiscal year 2012 totaled $1.8 million. Additional costs paid in fiscal year 2013 totaled $4.1 million, for a total project cost at April 30, 2013 of $5.9 million.
(7) | Development property placed in service March 19, 2013. Costs paid in fiscal year 2012 totaled approximately 75,000. Additional costs paid in fiscal year 2013 totaled $1.2 million, for a total project cost at April 30, 2013 of $1.2 million.
NOTE 10 • continued PROPERTY DISPOSITIONS During fiscal year 2014, the Company disposed of two multi-family residential properties, three commercial office properties, twelve commercial industrial properties, and three commercial retail properties for an aggregate sales price of $80.9 million, compared to dispositions totaling $26.3 million in fiscal year 2013. The fiscal year 2014 and 2013 dispositions are detailed below. Fiscal 2014 (May 1, 2013 to April 30, 2014)
|  | (in thousands)
Dispositions | Date Disposed | Sales Price | Book Value and Sales Cost | Gain/(Loss)
Multi-Family Residential |  |  |  |  |  |  |
84 unit - East Park - Sioux Falls, SD | 2013-12-18 | $ | 2,214 | $ | 2,358 | $ | (144)
48 unit - Sycamore Village - Sioux Falls, SD | 2013-12-18 |  | 1,296 |  | 1,380 |  | (84)
|  |  | 3,510 |  | 3,738 |  | (228)
Commercial Office |  |  |  |  |  |  |
121,669 sq ft Bloomington Business Plaza - Bloomington, MN | 2013-09-12 |  | 4,500 |  | 7,339 |  | (2,839)
118,125 sq ft Nicollet VII - Burnsville, MN | 2013-09-12 |  | 7,290 |  | 6,001 |  | 1,289
42,929 sq ft Pillsbury Business Center - Bloomington, MN | 2013-09-12 |  | 1,160 |  | 1,164 |  | (4)
|  |  | 12,950 |  | 14,504 |  | (1,554)
Commercial Industrial |  |  |  |  |  |  |
41,880 sq ft Bodycote Industrial Building- Eden Prairie, MN | 2013-05-13 |  | 3,150 |  | 1,375 |  | 1,775
42,244 sq ft Fargo 1320 45th Street N - Fargo, ND | 2013-05-13 |  | 4,700 |  | 4,100 |  | 600
49,620 sq ft Metal Improvement Company - New Brighton, MN | 2013-05-13 |  | 2,350 |  | 1,949 |  | 401
172,057 sq ft Roseville 2929 Long Lake Road - Roseville, MN | 2013-05-13 |  | 9,275 |  | 9,998 |  | (723)
322,751 sq ft Brooklyn Park 7401 Boone Ave - Brooklyn Park, MN | 2013-09-12 |  | 12,800 |  | 12,181 |  | 619
50,400 sq ft Cedar Lake Business Center - St. Louis Park, MN | 2013-09-12 |  | 2,550 |  | 2,607 |  | (57)
35,000 sq ft API Building - Duluth, MN | 2013-09-24 |  | 2,553 |  | 1,488 |  | 1,065
59,292 sq ft Lighthouse - Duluth, MN | 2013-10-08 |  | 1,825 |  | 1,547 |  | 278
606,006 sq ft Dixon Avenue Industrial Park - Des Moines, IA | 2013-10-31 |  | 14,675 |  | 10,328 |  | 4,347
41,685 sq ft Winsted Industrial Building - Winsted, MN | 2014-01-17 |  | 725 |  | 747 |  | (22)
69,984 sq ft Minnetonka 13600 County Road 62 - Minnetonka, MN | 2014-01-30 |  | 3,800 |  | 3,084 |  | 716
42,510 sq ft Clive 2075NW 94th Street - Clive, IA | 2014-01-30 |  | 2,735 |  | 2,675 |  | 60
|  |  | 61,138 |  | 52,079 |  | 9,059
Commercial Retail |  |  |  |  |  |  |
23,187 sq ft Eagan Community - Eagan, MN | 2013-05-14 |  | 2,310 |  | 2,420 |  | (110)
10,625 sq ft Anoka Strip Center- Anoka, MN | 2013-12-23 |  | 325 |  | 347 |  | (22)
8,400 sq ft Burnsville 2 Strip Center - Burnsville, MN | 2014-01-08 |  | 650 |  | 796 |  | (146)
|  |  | 3,285 |  | 3,563 |  | (278)
Total Property Dispositions |  | $ | 80,883 | $ | 73,884 | $ | 6,999
NOTE 10 • continued Fiscal 2013 (May 1, 2012 to April 30, 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 | 2012-09-27 | $ | 3,450 | $ | 1,248 | $ | 2,202
85 unit - Prairiewood Meadows - Fargo, ND | 2012-09-27 |  | 3,450 |  | 2,846 |  | 604
66 unit - Candlelight - Fargo, ND | 2012-11-27 |  | 1,950 |  | 1,178 |  | 772
|  |  | 8,850 |  | 5,272 |  | 3,578
Commercial Retail |  |  |  |  |  |  |
16,080 sq ft Kentwood Thomasville - Kentwood, MI | 2012-06-20 |  | 625 |  | 692 |  | (67)
Commercial Healthcare |  |  |  |  |  |  |
47,950 sq ft Steven's Pointe -Steven's Point, WI | 2013-04-25 |  | 16,100 |  | 12,667 |  | 3,433
Other |  |  |  |  |  |  |
Georgetown Square Condominiums 5 and 6 | 2012-06-21 |  | 330 |  | 336 |  | (6)
Georgetown Square Condominiums 3 and 4 | 2012-08-02 |  | 368 |  | 421 |  | (53)
|  |  | 698 |  | 757 |  | (59)
Total Property Dispositions |  | $ | 26,273 | $ | 19,388 | $ | 6,885

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