Summary of Significant Accounting Policies (Tables) (Predecessor) (Ziegler Healthcare Real Estate Funds)

6 Months Ended

Jun. 30, 2013

Summary of significant accounting policies

Summary of initial capital structure

	General Interest	Limited Interest
Fund	Investment Units		Unit Price
I	0.01	151	$	100,000
II	0.02	356	$	50,000
III	0.01	90.5	$	100,000
IV	0.02	112.3	$	50,000

Summary of consolidated subsidiaries

	Fund Ownership %
Entity	I		II		III		IV
Ziegler Michigan 5, LLC (Michigan 5)	100	%
Ziegler Georgia 6, LLC (Georgia 6)	100	%
Ziegler Michigan 6, LLC (Michigan 6)	100	%
Ziegler Georgia 7, LLC (Georgia 7)	50	%
Ziegler Florida 4, LLC (Florida 4)	100	%
Ziegler Georgia 21, LLC (Georgia 21)	79.4	%			20.6	%
Ziegler Texas 8, LLC (Texas 8)	100	%
Ziegler Arizona 23, LLC (Arizona 23)	50	%
Ziegler Illinois 12, LLC (Illinois 12)			100	%
Ziegler Michigan 12, LLC (Michigan 12)			100	%
Ziegler Tennessee 14, LLC (Tennessee 14)			100	%
Ziegler Ohio 9, LLC (Ohio 9)			83.21	%			16.79	%
Ziegler Maine 15, LLC (Maine 15)			56.77	%	43.23	%
Ziegler Wisconsin 16, LLC (Wisconsin 16)					100	%
Ziegler Georgia 17, LLC (Georgia 17)					100	%
Ziegler Illinois 18, LLC (Illinois 18)					100	%
Ziegler Ohio 19, LLC (Ohio 19)					100	%
Ziegler Georgia 20, LLC (Georgia 20)					100	%
Ziegler Wisconsin 24, LLC (Wisconsin 24)							100	%

Summerfield

Summary of significant accounting policies

Schedule of selected information of VIE

	Three Months Ended:			Six Months Ended:
	June 30,			June 30,			December 31,
	2013			2013			2012
	(unaudited)			(unaudited)
Investment property	$	—		$	3,009,121		$	3,036,850
Other assets	—			825,643			878,913
Total assets	$	—		$	3,834,764		$	3,915,763
Long-term debt	$	—		$	2,237,344		$	2,280,508
Other liabilities	—			71,417			68,614
Total liabilities	$	—		$	2,308,761		$	2,349,122
Rental revenue	$	83,014		$	166,287		$	327,635
Operating income	53,930			124,757			330,483
Net (loss) income	(7,586		)	(12,639		)	(88,193		)

Arizona 23

Summary of significant accounting policies

Schedule of selected information of VIE

	Three Months Ended:			Six Months Ended:
	June 30, 2013			June 30, 2013			December 31, 2012
	(unaudited)			(unaudited)
Property under Development	$	—		$	674,773		$	674,773
Other assets	—			4,276			5,227
Total Assets	$	—		$	679,049		$	680,000
Long-Term Debt	$	—		$	455,001		$	421,675
Other liabilities	—			153,932			167,690
Total Liabilities	$	—		$	608,933		$	589,365
Real estate sale	$	—		$	—		$	685,000
Operating loss	(9,003		)	(20,518		)	(340,250		)
Net loss	(9,003		)	(20,518		)	(340,250		)