CONFIDENTIAL - INTERNAL PRE-FINANCING REVIEW

Press House — Verification Ledger

Press House · 331 N Street NE, Washington DC (NoMa / Union Market) · Internal Pre-Financing Review · June 2026
Contents Items requiring paid / interactive / counsel verification (cannot be closed on free web)Round-2 verification additionsDataroom tie-out (primary sources, June 2026)

Every material claim/number in the proforma, cross-checked against independent public sources. This is the "verify twice/thrice" record. Tenant PII from the rent roll was never sent to any external source.

Status: ✅ Confirmed · ⚠️ Corrected/qualified (model or my own placeholder adjusted) · ❌ Refuted (model materially off) · ❓ Needs paid/interactive source (not free-web verifiable) Confidence: H / M / L

# Item Model says Independent finding Status Conf Source(s)
1 Asset & units Press House, 356 units, 331 N St NE Press House at Union District, 356 units, 301/331 N St NE, NoMa H Foulger‑Pratt; Apartments.com; presshousedc.com
2 Year built / vintage (implied new) Groundbreaking 2019, delivered ~2021; former Congressional Record printing press; 2 bldgs, shared lobby/rooftop H WTOP (2019); Foulger‑Pratt; Bisnow
3 Developer / seller "Fox" buying Foulger‑Pratt + Juster Properties + ClearRock dev & current owner; books in FP Yardi ("foulgerpratt" tree) H Foulger‑Pratt; Bisnow; WBC
4 Rentable SF 276,947 SF Consistent with unit mix; exact SF not free‑verifiable M model rent roll; Apartments.com (unit SF ranges)
5 Affordable/IZ units 31 IZ (8 STU+12×1BR+11×2BR) 31 affordable, incl. 11×2BR at 50% AMI — matches rent roll exactly H Foulger‑Pratt press
6 Purchase price $110,000,000 ($308,989/unit) Press House contract price not public; per‑door benchmarked below ❓/⚠️ M (comp #20)
7 Transfer/recordation tax "Welcome Tax" 1.45% = $1.595M DC commercial combined 2.9% (since Oct‑2023; 5% over‑$2M expired). "Welcome Tax" is Montreal ⚠️ understated ~$1.6M H DC OCFO; BDO; OTR Recorder of Deeds
8 Property tax rate effective ~1.1–1.4% (held at T12 avg $1.21M) DC Class 1A residential 0.85% (apartments) / Class 2 comm. 1.65–1.89%. Implied current assessment ~$142M > price → reassessment not punitive ⚠️ (my placeholder corrected) H OTR Real Property Tax Rates; §47‑812
9 Property tax trajectory flat at T12 avg $1.21M latest month $1.57M/yr run‑rate → ~$359K/yr understated near‑term ⚠️ H model T12 (sheet 8, N140) + OTR
10 NoMa BID surcharge (not separately modeled) ~$0.15/rentable SF (≈$42K/yr) bundled in tax line M NoMa BID FY26 rate notice; DC Code §2‑1215.57
11 Rent control (assumes push to market) Exempt — new construction (post‑1976/2021); DC stabilization is pre‑1976 only H DC Rental Housing Act guidance
12 TOPA (exit friction) (not modeled) RENTAL Act 2025 (eff 12/31/2025): 15‑yr new‑construction exemption → Press House exit exempt (Notice only). Risk mitigated H Holland & Knight; Ballard Spahr; ArentFox Schiff
13 Submarket vacancy stabilizes to 4% NoMa/Union Market ~10–11% vs DC ~7% (Apr‑2026) ❌ model far below market M‑H UrbanTurf; Hoodline; CBRE 2026 outlook
14 Concessions 4%→1.5% of GPR Area ~2–4 months free; Press House itself ~2 months free, ~20% below area avg ❌ understated M‑H UrbanTurf; ApartmentList/Press House listing
15 Rent growth +3%/yr DC rents fell ~2.2% in 2025; near‑term soft ⚠️ optimistic near‑term M UrbanTurf
16 In‑place avg rent ~$2,531/unit blended NoMa avg ~$2,502 (Flats 130) — consistent M Bisnow/Hoodline
17 Exit cap 5.0% DC all‑class ~5.6%; Class‑A natl ~4.74%; prudent 5.25–5.5% ⚠️ optimistic M CBRE; Newmark; market trackers
18 Going‑in cap 4.15% 3.77% on T12 basis (model uses flattering April snapshot) ⚠️ H internal recompute (03_audit_recompute.py)
19 Debt rate / structure 6.85% I/O, 80% LTV Bridge req'd (<90% occ); rates high‑5s–12%; LTV typ 65–75% (80% top‑end); interest reserves standard (missing) ⚠️ M‑H Janover; PeerSense; Crittenden bridge reports
20 Comp — The Belgard n/a 33 N St NE, 346 units, $107.75M = $311K/unit, Aug‑2024, same sponsor, stabilized (high‑90s), Fannie 5.72%; seller blamed TOPA delays ✅ comp H Bisnow (Aug‑2024)
21 Comp — Flats 130 n/a 130 M St NE, 643 units, ~95% occ, avg $2,502, on‑market via CBRE (early 2026), no printed price ✅ context M Bisnow; Hoodline
22 Exit liquidity (assumes clean sale Mo24) DC MF volume −26% YoY (~$5.3B) — thin buyer pool ⚠️ exit risk M Newmark 2Q25
23 Insurance ~$9,786/mo (~$329/unit/yr) Low vs US norm ~$400–700/unit amid rising premiums ⚠️ likely understated M industry norms
24 Project IRR 61.1% Reproduced 61.12% exactly — math valid, but rests on items above ✅ math / ⚠️ inputs H internal recompute
25 Loss‑to‑lease in CF (omitted) Present in Projection, dropped from monthly CashFlow → interim NOI overstated ~$1.39M ⚠️ bug H internal recompute
26 FEMA flood zone (not addressed) Unverified — requires FEMA MSC / dcfloodrisk.org address lookup FEMA MSC; DC DOEE
27 Actual TY2026 assessment implied ~$142M Unverified — pull from MyTax.DC.gov by square/lot OTR Real Property database

Items requiring paid / interactive / counsel verification (cannot be closed on free web)

Round-2 verification additions

# Item Finding Status Source
7b Transfer tax allocation DC custom: BUYER pays 1.45% recordation, SELLER pays 1.45% transfer (combined 2.9%, split). Model's 1.45% is DEFENSIBLE as buyer cost; understated only if Fox pays both sides. Corrected (was: understated $1.6M) DC OCFO; ArentFox Schiff; SmartSettlements
28 NoMa rents (Zumper median, Mar-2026) Studio $1,729 / 1BR $2,355 / 2BR $3,013 Confirmed Zumper H St-NoMa
29 NoMa rents (Apartments.com avg) Studio $1,842 / 1BR $2,239 / 2BR $3,184 Confirmed Apartments.com
30 ZIP 20002 demographics 69,422 pop; median age 33; median HH income $120,337 (2024) Confirmed unitedstateszipcodes / zipdatamaps
31 Near Northeast renters 61.6% renter-occupied; median income $98,391 Confirmed Point2Homes
32 Gallaudet enrollment Fall 2025 = 1,260 (807 UG / 453 grad), flat YoY (-3), declining over decade Confirmed Gallaudet OIR Fall-2025 snapshot

Dataroom tie-out (primary sources, June 2026)

Closes the open items and adds document-grounded findings from "15 - Press House Dataroom". Full detail: ../05_dataroom/DATAROOM_AUDIT.html.

# Item Prior Dataroom finding Status Source
6 Purchase price needs PSA $110,000,000 confirmed CONFIRMED LOI (Fox->CBRE 6/4/26)
7 Transfer/recordation tax "understated if both sides" LOI: SELLER pays ALL transfer + recordation; buyer $0 -> model's $1.595M is a ~$1.6M conservative OVERSTATEMENT CORRECTED (favorable) LOI Closing Costs
8/9/27 Property tax / assessment needs MyTax Actual ~$1.12M main lot (+ ~$44K retail/garage); FLAT 2023-2026; model $1.211M = T12 accrual; no reassessment CONFIRMED Tax bills (SSL 0772-7004/0809/7001) + Resi T12
19 Financing needs term sheet Equity = Farallon Capital ($42B AUM), no fundraising contingency; senior "conventional financing" separate/open PARTLY CLOSED LOI + Farallon letter
33 Going-in NOI basis - Model "now" = April $360,785/mo; T12 avg $324,464/mo -> entry ~11% high DISCREPANCY (H) Resi T12
34 Concessions trend - Rising: Jan $11K -> Apr $125K/mo (~12.6% of GPR) vs modeled 1.5% DISCREPANCY (C) Resi T12 (4110-0003)
35 AR / delinquency - $589K unpaid ($315K net); 108/356 units (30%) delinquent; over-90 $123K + 61-90 $103K NEW (H) AgedReceivables 3/27/26
36 Non-recurring capex - $977K/yr actual (HVAC/fire/interior) vs $70K FFE NEW (H) Resi T12 (6150s)
37 Retail "+$35K" upside - Executed Starbucks ($122,720/yr) + S&S leases; ~$19K/mo contracted, rent not yet commenced -> de-risked (timing) NEW (favorable) Starbucks + S&S leases
38 Proforma versions - v1 has "VCF Calculation" working sheet; v2 = reorganized presentation model NEW Underwriting Proforma (both)