XML 93 R84.htm IDEA: XBRL DOCUMENT v3.5.0.2
Condensed Consolidating Financial Statements (Condensed Consolidating Balance Sheet) (Details) - USD ($)
$ in Thousands
Dec. 31, 2015
May 21, 2015
Dec. 31, 2014
Apr. 03, 2014
Dec. 31, 2013
Dec. 31, 2012
Rental properties, net $ 3,025,199   $ 2,451,534      
Land held for development 23,610   206,001      
Property under development 378,920   181,798      
Mortgage notes and related accrued interest receivable, net 423,780   507,955      
Investment in a direct financing lease, net 190,880 $ 4,700 199,332 $ 45,900    
Investment in joint ventures 6,168   5,738      
Cash and cash equivalents 4,283   3,336   $ 7,958 $ 10,664
Restricted cash 10,578   13,072      
Intangible Assets, Net (Including Goodwill) 8,636   8,506      
Deferred financing costs, net 4,894   4,136      
Accounts receivable, net 59,101   47,282      
Intercompany notes receivable 0   0      
Investments in subsidiaries 0   0      
Other assets 89,857   66,091      
Total assets 4,217,270   3,686,275      
Accounts payable and accrued liabilities 92,178   82,180      
Dividends payable 24,352   22,233      
Unearned rents and interest 44,952   25,623      
Intercompany notes payable 0   0      
Debt 1,981,920   1,629,750      
Total liabilities 2,143,402   1,759,786      
EPR Properties shareholders’ equity 2,073,868   1,926,112      
Noncontrolling interests 0   377      
Equity 2,073,868   1,926,489   1,688,014 1,459,898
Total liabilities and equity 4,217,270   3,686,275      
EPR Properties (Issuer) [Member]            
Rental properties, net 0   0      
Land held for development 0   0      
Property under development 0   0      
Mortgage notes and related accrued interest receivable, net 0   0      
Investment in a direct financing lease, net 0   0      
Investment in joint ventures 0   0      
Cash and cash equivalents 1,089   (1,234)   449 1,531
Restricted cash 475   1,000      
Deferred financing costs, net 4,894   0      
Accounts receivable, net 285   90      
Intercompany notes receivable 0   0      
Investments in subsidiaries 3,825,897   3,115,572      
Other assets 18,159   21,272      
Total assets 3,850,799   3,136,700      
Accounts payable and accrued liabilities 49,671   42,829      
Dividends payable 24,352   22,233      
Unearned rents and interest 0   750      
Intercompany notes payable 0   0      
Debt 1,702,908   1,144,776      
Total liabilities 1,776,931   1,210,588      
EPR Properties shareholders’ equity     1,926,112      
Noncontrolling interests     0      
Equity 2,073,868   1,926,112      
Total liabilities and equity 3,850,799   3,136,700      
Wholly-Owned Subsidiary Guarantors [Member]            
Rental properties, net 2,590,158   1,979,530      
Land held for development 1,258   134,044      
Property under development 324,360   175,439      
Mortgage notes and related accrued interest receivable, net 400,935   412,625      
Investment in a direct financing lease, net 190,880   199,332      
Investment in joint ventures 0   0      
Cash and cash equivalents 1,289   2,074   4,107 3,550
Restricted cash 9,059   10,989      
Deferred financing costs, net 0   4,136      
Accounts receivable, net 49,237   36,386      
Intercompany notes receivable 177,526   0      
Investments in subsidiaries 0   0      
Other assets 10,589   9,207      
Total assets 3,755,291   2,963,762      
Accounts payable and accrued liabilities 39,228   33,146      
Dividends payable 0   0      
Unearned rents and interest 44,012   24,045      
Intercompany notes payable 0   0      
Debt 63,682   261,533      
Total liabilities 146,922   318,724      
EPR Properties shareholders’ equity     2,645,038      
Noncontrolling interests     0      
Equity 3,608,369   2,645,038      
Total liabilities and equity 3,755,291   2,963,762      
Non-Guarantor Subsidiaries [Member]            
Rental properties, net 435,041   472,004      
Land held for development 22,352   71,957      
Property under development 54,560   6,359      
Mortgage notes and related accrued interest receivable, net 22,845   95,330      
Investment in a direct financing lease, net 0   0      
Investment in joint ventures 6,168   5,738      
Cash and cash equivalents 1,905   2,496   $ 3,402 $ 5,583
Restricted cash 1,044   1,083      
Deferred financing costs, net 0   0      
Accounts receivable, net 9,579   10,806      
Intercompany notes receivable 0   175,757      
Investments in subsidiaries 0   0      
Other assets 61,109   35,612      
Total assets 614,603   877,142      
Accounts payable and accrued liabilities 3,279   6,205      
Dividends payable 0   0      
Unearned rents and interest 940   828      
Intercompany notes payable 177,526   175,757      
Debt 215,330   223,441      
Total liabilities 397,075   406,231      
EPR Properties shareholders’ equity     470,534      
Noncontrolling interests     377      
Equity 217,528   470,911      
Total liabilities and equity 614,603   877,142      
Consolidation, Eliminations [Member]            
Rental properties, net 0   0      
Land held for development 0   0      
Property under development 0   0      
Mortgage notes and related accrued interest receivable, net 0   0      
Investment in a direct financing lease, net 0   0      
Investment in joint ventures 0   0      
Cash and cash equivalents 0   0      
Restricted cash 0   0      
Deferred financing costs, net 0   0      
Accounts receivable, net 0   0      
Intercompany notes receivable (177,526)   (175,757)      
Investments in subsidiaries (3,825,897)   (3,115,572)      
Other assets 0   0      
Total assets (4,003,423)   (3,291,329)      
Accounts payable and accrued liabilities 0   0      
Dividends payable 0   0      
Unearned rents and interest 0   0      
Intercompany notes payable (177,526)   (175,757)      
Debt 0   0      
Total liabilities (177,526)   (175,757)      
EPR Properties shareholders’ equity     (3,115,572)      
Noncontrolling interests     0      
Equity (3,825,897)   (3,115,572)      
Total liabilities and equity $ (4,003,423)   $ (3,291,329)