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Board of Review

Regular Meeting

Green Bay, WI · April 29, 2026

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Agenda

AGENDA OF THE BOARD OF REVIEW WEDNESDAY, APRIL 29, 2026, 9:00 AM CITY HALL, 203 A. Zoom Meeting Information. 1. Time: Apr 29, 2026 09:00 AM Central Time (US and Canada) Join Zoom Meeting https://us02web.zoom.us/j/81661002351 Meeting ID: 816 6100 2351 Passcode: 675256 One tap mobile +13126266799,,81661002351#,,,,*675256# US (Chicago) +16469313860,,81661002351#,,,,*675256# US Join instructions https://us02web.zoom.us/meetings/81661002351/invitations?signature=2vJ7fJe32cjZUs3rc9c2N_EUV1DnXQd B. Roll Call. 1. Members: John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Tanya Westmoreland, Ron Antonneau C. Approval of the Agenda. 1. Approval of the agenda for the Wednesday, April 29, 2026, meeting of the Board of Review. Agenda of the Board of Review April 29, 2026 Page 1 D. Approval of Minutes. 1. Approval of the minutes from the April 30, 2025 meeting. E. Election of Chairperson and Vice Chairperson Presentation on and adoption of procedures governing review process and new laws affectin F. proceedings. 1. Adoption of Board of Review Policy regarding procedure for waiver of BOR hearing requests. 2. Adoption of Board of Review Policy regarding sworn telephone and sworn written testimony. 3. Review of new laws. 4. Verification of ordinance for confidentiality of income and expense information provided to the Assessor (Wis. Stat. sec. 70.47(7)(af)). G. Statement and Verification by City Clerk. 1. Member(s) have met the mandatory training requirements. 2. Filing and summary of annual assessment report by the Assessor's office 3. Verify receipt of the assessment roll by the Clerk from the Asssessor. 4. Receive assessment roll and sworn statements from the Clerk. H. Annual assessment report. 1. Examine the assessment roll. 2. Correct description or calculation errors. 3. Add omitted property and eliminate double-assessed property, if any. 4. Certify all corrections of error under state law, Wis. Stat. section 70.43. 5. Verify with the Assessor that open book changes are included in the assessment roll. 6. Taxpayers may examine assessment data. I. During the first two hours of the Board of Review meeting, consideration of: 1. Requests for waiver of the 48-hour notice of intent to file an objection, where there is good cause. 2. Requests for waiver of Board of Review hearing, allowing the property owner an appeal directly to the cir 3. Requests to testify by telephone or submit a sworn written statement, parcels 17-444 and 17-448. J. Consideration with possible action on Notices of Intent to File Objections. 1. 1621 Janice Ave, parcel number 6-1750 2. 645 S Irwin, parcel number 17-444 Agenda of the Board of Review April 29, 2026 Page 1 3. 645 S Irwin, parcel number 17-448 4. 3542 Finger Road, parcel number 21-8069 K. Review objections. L. Adjournment. 1. Next Meeting: April, 2027. 2. Adjournment of the Wednesday, April 29, 2026, meeting of the Board of Review. 1) THIS MEETING IS RECORDED: THE VIDEO OF THIS MEETING AND MINUTES ARE AVAILABLE ONLINE AT www.greenbaywi.gov 2) ACCESSIBILITY: Any person wishing to attend who requires special accommodation because of a disability, should contact the City Safety Manager at 920-448-3125 at least 48 hours before the scheduled meeting time so that arrangements can be made. 3) QUORUM: Please take notice that members of the Common Council and its subcommittees may attend this meeting, resulting in a majority or quorum of that body. No action will be taken by any City of Green Bay governmental body at the above-stated meeting other than the Board of Review. Agenda of the Board of Review April 29, 2026 Page 1

Packet

AGENDA OF THE BOARD OF REVIEW WEDNESDAY, APRIL 29, 2026, 9:00 AM CITY HALL, 203 A. Zoom Meeting Information. 1. Time: Apr 29, 2026 09:00 AM Central Time (US and Canada) Join Zoom Meeting https://us02web.zoom.us/j/81661002351 Meeting ID: 816 6100 2351 Passcode: 675256 One tap mobile +13126266799,,81661002351#,,,,*675256# US (Chicago) +16469313860,,81661002351#,,,,*675256# US Join instructions https://us02web.zoom.us/meetings/81661002351/invitations?signature=2vJ7fJe32cjZUs3rc9c2N_EUV1DnXQd B. Roll Call. 1. Members: John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Tanya Westmoreland, Ron Antonneau C. Approval of the Agenda. 1. Approval of the agenda for the Wednesday, April 29, 2026, meeting of the Board of Review. Agenda of the Board of Review April 29, 2026 Page 1 D. Approval of Minutes. 1. Approval of the minutes from the April 30, 2025 meeting. E. Election of Chairperson and Vice Chairperson Presentation on and adoption of procedures governing review process and new laws affectin F. proceedings. 1. Adoption of Board of Review Policy regarding procedure for waiver of BOR hearing requests. 2. Adoption of Board of Review Policy regarding sworn telephone and sworn written testimony. 3. Review of new laws. 4. Verification of ordinance for confidentiality of income and expense information provided to the Assessor (Wis. Stat. sec. 70.47(7)(af)). G. Statement and Verification by City Clerk. 1. Member(s) have met the mandatory training requirements. 2. Filing and summary of annual assessment report by the Assessor's office 3. Verify receipt of the assessment roll by the Clerk from the Asssessor. 4. Receive assessment roll and sworn statements from the Clerk. H. Annual assessment report. 1. Examine the assessment roll. 2. Correct description or calculation errors. 3. Add omitted property and eliminate double-assessed property, if any. 4. Certify all corrections of error under state law, Wis. Stat. section 70.43. 5. Verify with the Assessor that open book changes are included in the assessment roll. 6. Taxpayers may examine assessment data. I. During the first two hours of the Board of Review meeting, consideration of: 1. Requests for waiver of the 48-hour notice of intent to file an objection, where there is good cause. 2. Requests for waiver of Board of Review hearing, allowing the property owner an appeal directly to the cir 3. Requests to testify by telephone or submit a sworn written statement, parcels 17-444 and 17-448. J. Consideration with possible action on Notices of Intent to File Objections. 1. 1621 Janice Ave, parcel number 6-1750 2. 645 S Irwin, parcel number 17-444 Agenda of the Board of Review April 29, 2026 Page 1 3. 645 S Irwin, parcel number 17-448 4. 3542 Finger Road, parcel number 21-8069 K. Review objections. L. Adjournment. 1. Next Meeting: April, 2027. 2. Adjournment of the Wednesday, April 29, 2026, meeting of the Board of Review. 1) THIS MEETING IS RECORDED: THE VIDEO OF THIS MEETING AND MINUTES ARE AVAILABLE ONLINE AT www.greenbaywi.gov 2) ACCESSIBILITY: Any person wishing to attend who requires special accommodation because of a disability, should contact the City Safety Manager at 920-448-3125 at least 48 hours before the scheduled meeting time so that arrangements can be made. 3) QUORUM: Please take notice that members of the Common Council and its subcommittees may attend this meeting, resulting in a majority or quorum of that body. No action will be taken by any City of Green Bay governmental body at the above-stated meeting other than the Board of Review. Agenda of the Board of Review April 29, 2026 Page 1 MINUTES OF THE BOARD OF REVIEW WEDNESDAY, APRIL 30, 2025, 9:00 AM 100 N Jefferson, Council Chambers, 2nd Floor A. ZOOM INFORMATION. 1. Join Zoom Meeting https://us02web.zoom.us/j/83492203886 Meeting ID: 834 9220 3886 Passcode: 090261 One tap mobile +16469313860,,83492203886#,,,,*090261# US +19292056099,,83492203886#,,,,*090261# US (New York) Dial by your location +1 646 931 3860 US +1 929 205 6099 US (New York) +1 301 715 8592 US (Washington DC) +1 305 224 1968 US +1 309 205 3325 US +1 312 626 6799 US (Chicago) +1 669 900 6833 US (San Jose) +1 689 278 1000 US +1 719 359 4580 US +1 253 205 0468 US +1 253 215 8782 US (Tacoma) +1 346 248 7799 US (Houston) +1 360 209 5623 US +1 386 347 5053 US +1 507 473 4847 US +1 564 217 2000 US +1 669 444 9171 US Meeting ID: 834 9220 3886 Passcode: 090261 Find your local number: https://us02web.zoom.us/u/kcPNqweZlm B. ROLL CALL. Present: John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Tanya Westmoreland, Ron Antonneau Excused: Absent: C. APPROVAL OF THE AGENDA. Moved by Board Member John Thomas Aziere, seconded by Board Member Jesse Sharp to approve. Motion Passed. Yes-John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Tanya Westmoreland, Ron Antonneau, No- None, Abstain-None. D. APPROVAL OF MINUTES. Moved by Board Member Ron Antonneau, seconded by Board Member Eric Drzewiecki to approve. Motion Passed. Yes-John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Tanya Westmoreland, Ron Antonneau, No- None, Abstain-None. E. ELECTION OF CHAIRPERSON AND VICE CHAIRPERSON Moved by Board Member John Thomas Aziere, seconded by Board Member Eric Drzewiecki to approve, John Thomas Aziere as Board Chair. Motion Passed. Yes-John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Tanya Westmoreland, Ron Antonneau, No- None, Abstain-None. Moved by Board Member John Thomas Aziere, seconded by Board Member Ron Antonneau to approve Ron Antonneau as Board Vice Chair. Motion Passed. Yes-John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Tanya Westmoreland, Ron Antonneau, No- None, Abstain-None. F. PRESENTATION ON AND ADOPTION OF PROCEDURES GOVERNING REVIEW PROCESS AND NEW LAWS AFFECTING THE PROCEEDINGS. 1. Adoption of Board of Review Policy regarding procedure for waiver of BOR hearing requests. Moved by Board Member Ron Antonneau, seconded by Board Member Eric Drzewiecki to adopt. Motion Passed. Yes-John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Tanya Westmoreland, Ron Antonneau, No-None, Abstain-None. 2. Adoption of Board of Review Policy regarding sworn telephone and sworn written testimony. Moved by Board Member Ron Antonneau, seconded by Board Member Eric Drzewiecki to adopt. Motion Passed. Yes-John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Tanya Westmoreland, Ron Antonneau, No-None, Abstain-None. 3. Review of new laws. no new laws 4. Verification of ordinance for confidentiality of income and expense information provided to the Assessor under state law (Wis. Stat. sec. 70.47(7)(af)). Moved by Board Member Ron Antonneau, seconded by Board Member Eric Drzewiecki to approve the verification. Motion Passed. Yes-John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Tanya Westmoreland, Ron Antonneau, No-None, Abstain-None. G. STATEMENT AND VERIFICATION BY THE CITY CLERK. Moved by Board Member Ron Antonneau, seconded by Board Member Eric Drzewiecki to accept the verifications by the Clerk, of mandatory training, annual assessment report, assessment roll and sworn statements. Motion Passed. Yes-John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Tanya Westmoreland, Ron Antonneau, No- None, Abstain-None. 1. Member(s) have met the mandatory training requirements. 2. Filing and summary of annual assessment report by the Assessor's office 3. Verify receipt of the assessment roll by the Clerk from the Asssessor. 4. Receive assessment roll and sworn statements from the Clerk. H. ANNUAL ASSESSMENT REPORT. 1. Examine the assessment roll. Moved by Board Member Eric Drzewiecki, seconded by Board Member Misister Tanya Westmoreland to approve. Motion Passed. Yes-John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Tanya Westmoreland, Ron Antonneau, No-None, Abstain-None Mr. Drzeweicki examined the roll. 2. Correct description or calculation errors. Moved by Board Member Ron Antonneau, seconded by Board Member Eric Drzewiecki to approve. Motion Passed. Yes-John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Tanya Westmoreland, Ron Antonneau, No-None, Abstain-None. Assessor Schwandt, verified that any changes from open book are present in the roll. 3. Add omitted property and eliminate double-assessed property, if any. Moved by Board Member Eric Drzewiecki, seconded by Board Member Ron Antonneau to accept. Motion Passed. Yes-John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Tanya Westmoreland, Ron Antonneau, No-None, Abstain-None. Assessor Schwandt verified that there were no double-assessed nor errors, all errors were corrected, any changes were included. 4. Certify all corrections of error under state law, Wis. Stat. section 70.43. 5. Verify with the Assessor that open book changes are included in the assessment roll. 6. Taxpayers may examine assessment data. There were no taxpayers who appeared to examine the assessment rolls. I. DURING THE FIRST TWO HOURS OF THE BOARD OF REVIEW MEETING, CONSIDERATION OF: 1. Requests for waiver of the 48-hour notice of intent to file an objection, where there is good cause. Moved by Board Member Jesse Sharp, seconded by None to 17-444 and 17-448 waiver to testify by telephone--approve. Motion Failed for lack of a second. Moved by Board Member Tanya Westmoreland, seconded by Board Member John Thomas Aziere to to deny waiver for parcels 17-444 and 17-448. Motion Passed. Yes-John Thomas Aziere, Tanya Westmoreland, Ron Antonneau, No-Jesse Sharp, Abstain- Eric Drzewiecki. 17-444 and 17-448--We did receive a request, but they did not request telephone testimony. They were deficient in their objection. They resubmitted their document, including information in section 4. Appearing for the 17-444 and 17-448 was Jake Pollach,1550 East McKellips Rd in Mesa, AZ, representative from Pivotal Tax. Mr. Pollach was sworn in by the clerk. The board denied their appeal to provide testimony by telephone. 6-235-B, Military Avenue Property Group in Madison, 1955 Atwood Ave. They did not submit a waiver for the 48 hour deadline nor the request for telephone testimony. Their request was denied. 2. Requests for waiver of Board of Review hearing, allowing the property owner an appeal directly to the circuit court. None were offered. 3. Requests to testify by telephone or submit a sworn written statement. Requests submitted were rejected by the board. J. CONSIDERATION WITH POSSIBLE ACTION ON NOTICES OF INTENT TO FILE OBJECTIONS. Objections were not heard due to lack of appropriate filing. K. REVIEW OBJECTIONS. L. ADJOURN. Moved by Board Member John Thomas Aziere, seconded by Board Member Tanya Westmoreland to adjourn. Motion Passed. Yes-John Thomas Aziere, Eric Drzewiecki, Jesse Sharp, Misister Tanya Westmoreland, Ron Antonneau, No-None, Abstain-None. Report to the Board of Review of the City of Green Bay MEETING DATE PREPARED BY April 29, 2026 AGENDA ITEM # F.1 Adoption of Board of Review Policy regarding procedure for waiver of BOR hearing requests. BACKGROUND RECOMMENDATION FISCAL IMPACT ATTACHMENTS None 100 North Jefferson Street, Green Bay, Wisconsin 54301-5026 greenbaywi.gov Report to the Board of Review of the City of Green Bay MEETING DATE PREPARED BY April 29, 2026 AGENDA ITEM # F.2 Adoption of Board of Review Policy regarding sworn telephone and sworn written testimony. BACKGROUND RECOMMENDATION FISCAL IMPACT ATTACHMENTS None 100 North Jefferson Street, Green Bay, Wisconsin 54301-5026 greenbaywi.gov Report to the Board of Review of the City of Green Bay MEETING DATE PREPARED BY April 29, 2026 AGENDA ITEM # F.3 Review of new laws. BACKGROUND RECOMMENDATION FISCAL IMPACT ATTACHMENTS None 100 North Jefferson Street, Green Bay, Wisconsin 54301-5026 greenbaywi.gov Report to the Board of Review of the City of Green Bay MEETING DATE PREPARED BY April 29, 2026 AGENDA ITEM # F.4 Verification of ordinance for confidentiality of income and expense information provided to the Assessor under state law (Wis. Stat. sec. 70.47(7)(af)). BACKGROUND RECOMMENDATION FISCAL IMPACT ATTACHMENTS None 100 North Jefferson Street, Green Bay, Wisconsin 54301-5026 greenbaywi.gov Report to the Board of Review of the City of Green Bay MEETING DATE PREPARED BY April 29, 2026 AGENDA ITEM # G.1 Member(s) have met the mandatory training requirements. BACKGROUND RECOMMENDATION FISCAL IMPACT ATTACHMENTS None 100 North Jefferson Street, Green Bay, Wisconsin 54301-5026 greenbaywi.gov Report to the Board of Review of the City of Green Bay MEETING DATE PREPARED BY April 29, 2026 AGENDA ITEM # G.2 Filing and summary of annual assessment report by the Assessor's office BACKGROUND RECOMMENDATION FISCAL IMPACT ATTACHMENTS None 100 North Jefferson Street, Green Bay, Wisconsin 54301-5026 greenbaywi.gov Report to the Board of Review of the City of Green Bay MEETING DATE PREPARED BY April 29, 2026 AGENDA ITEM # G.3 Verify receipt of the assessment roll by the Clerk from the Asssessor. BACKGROUND RECOMMENDATION FISCAL IMPACT ATTACHMENTS None 100 North Jefferson Street, Green Bay, Wisconsin 54301-5026 greenbaywi.gov Report to the Board of Review of the City of Green Bay MEETING DATE PREPARED BY April 29, 2026 AGENDA ITEM # G.4 Receive assessment roll and sworn statements from the Clerk. BACKGROUND RECOMMENDATION FISCAL IMPACT ATTACHMENTS None 100 North Jefferson Street, Green Bay, Wisconsin 54301-5026 greenbaywi.gov Report to the Board of Review of the City of Green Bay MEETING DATE PREPARED BY April 29, 2026 AGENDA ITEM # H.1 Examine the assessment roll. BACKGROUND RECOMMENDATION FISCAL IMPACT ATTACHMENTS None 100 North Jefferson Street, Green Bay, Wisconsin 54301-5026 greenbaywi.gov Report to the Board of Review of the City of Green Bay MEETING DATE PREPARED BY April 29, 2026 AGENDA ITEM # H.2 Correct description or calculation errors. BACKGROUND RECOMMENDATION FISCAL IMPACT ATTACHMENTS None 100 North Jefferson Street, Green Bay, Wisconsin 54301-5026 greenbaywi.gov Report to the Board of Review of the City of Green Bay MEETING DATE PREPARED BY April 29, 2026 AGENDA ITEM # H.3 Add omitted property and eliminate double-assessed property, if any. BACKGROUND RECOMMENDATION FISCAL IMPACT ATTACHMENTS None 100 North Jefferson Street, Green Bay, Wisconsin 54301-5026 greenbaywi.gov Report to the Board of Review of the City of Green Bay MEETING DATE PREPARED BY April 29, 2026 AGENDA ITEM # H.4 Certify all corrections of error under state law, Wis. Stat. section 70.43. BACKGROUND RECOMMENDATION FISCAL IMPACT ATTACHMENTS None 100 North Jefferson Street, Green Bay, Wisconsin 54301-5026 greenbaywi.gov Report to the Board of Review of the City of Green Bay MEETING DATE PREPARED BY April 29, 2026 AGENDA ITEM # H.5 Verify with the Assessor that open book changes are included in the assessment roll. BACKGROUND RECOMMENDATION FISCAL IMPACT ATTACHMENTS None 100 North Jefferson Street, Green Bay, Wisconsin 54301-5026 greenbaywi.gov Report to the Board of Review of the City of Green Bay MEETING DATE PREPARED BY April 29, 2026 AGENDA ITEM # H.6 Taxpayers may examine assessment data. BACKGROUND RECOMMENDATION FISCAL IMPACT ATTACHMENTS None 100 North Jefferson Street, Green Bay, Wisconsin 54301-5026 greenbaywi.gov Christopher Glidewell, Austin Glidewell, Chaz Standage, Wayne Tannenbaum Adam Hanson COO / CFO, Volker Company 04 10 2026 Actual Income Analysis Actual Income Analysis as of 12/31/2025 2025 2024 2023 Total Units 40 40 40 Income Rental Income 451,209 410,660 418,726 V&C -67,323 -57,970 -34,533 Other Income 13,610 17,658 14,098 Adjusted Gross Income 397,496 370,348 398,291 Expenses Salaries and employee benefits 85,368 58,769 19,220 Repairs and maintenance 122,194 131,994 88,650 Utililties 82,876 83,531 74,435 Property management fee 25,243 24,132 24,480 Real estate taxes 39,166 36,090 36,013 Property insurance 21,949 17,624 16,002 Miscellaneous operating expenses 59,281 100,787 56,322 Reserve for Replacement* 22,560 20,533 20,936 Total Expenses 458,637 473,460 336,058 Net Operating Income (61,141) (103,112) 62,233 Base Cap Rate 7.00% 7.00% 7.00% Effective Cap Rate 7.00% 7.00% 7.00% Indicated Income Value ($) (873,449) (1,473,029) 889,039 Value / Unit ($) (21,836.23) (36,825.71) 22,225.96 *Reserves for Replacement are not provided by the property owner, they are an addition to the Actual Income Analysis. 1 2 Friar House Flats, LLC STATEMENTS OF OPERATIONS Years ended December 31, 2024 and 2023 2024 2023 Revenue Rental income $ 410,660 $ 418,726 Vacancies and concessions (57,970) (34,533) Other operating income 17,658 14,098 Total revenue 370,348 398,291 Operating expenses Salaries and employee benefits 58,769 19,220 Repairs and maintenance 131,994 88,650 Utilities 83,531 74,435 Property management fee 24,132 24,480 Real estate taxes 36,090 36,013 Property insurance 17,624 16,002 Miscellaneous operating expenses 100,787 56,322 Total operating expenses 452,927 315,122 Net operating income (82,579) 83,169 Other income (expense) Interest income 7,109 6,599 Interest expense (79,800) (80,650) Interest expense - other loans (2,100) (2,100) Loss on casualty of fixed assets (120,829) - Asset management fee (5,796) (5,628) Other related party fees and expenses (29,143) (28,468) Depreciation (293,463) (292,269) Amortization (3,742) (3,742) Total other income (expense) (527,764) (406,258) Net loss $ (610,343) $ (323,089) See notes to financial statements. 3 - 10 - 4/21/2026 3:49 PM Rent Roll with Lease Charges FRIAR HOUSE FLATS (fhfvk) As Of = 01/31/2026 Month Year = 01/2026 Unit Unit Type Unit Resident Name Market Charge Amount Resident Other Move In Lease Move Out Balance Sq Ft Rent Code Deposit Deposit Expiration Current/Notice/Vacant Residents 1 FHF3B60 1,367.00 t0356009 Desireah Reyes 1,262.00 rent 2.00 500.00 0.00 4/4/2023 4/3/2024 0.00 govt 1,260.00 Total 1,262.00 2 FHF3B50 1,367.00 t0356030 Matthew Moen 1,028.00 rent 1,187.00 593.50 0.00 12/31/2025 11/30/2026 -1,148.50 Total 1,187.00 3 FHF3B50 1,367.00 t0355989 Kayla Melotte 1,055.00 rent 1,055.00 500.00 0.00 1/9/2020 12/31/2020 0.00 Total 1,055.00 4 FHF3B30H 1,367.00 t0355998 Kimberly Crockett 568.00 rent 357.00 500.00 0.00 2/18/2020 1/31/2023 381.06 govt 211.00 Total 568.00 5 FHF3B50 1,367.00 t0356020 Raina Nilo 1,028.00 rent 1,028.00 1,028.00 0.00 5/15/2025 4/30/2026 22.61 Total 1,028.00 6 FHF3B60 1,367.00 t0356022 Olga Urbina 1,262.00 rent 1,262.00 631.00 0.00 5/30/2025 4/30/2026 -53.34 4 Total 1,262.00 7 FHF3B60 1,367.00 t0356015 Van Williams 950.00 rent 950.00 950.00 0.00 3/1/2025 1/31/2026 50.72 Total 950.00 8 FHF3B50 1,367.00 t0355994 Catherine Grays 1,028.00 rent 73.00 800.00 0.00 1/9/2020 12/31/2023 -303.10 govt 1,030.00 Total 1,103.00 9 FHF3B30H 1,367.00 t0355999 Josephine Poupart 495.00 rent 495.00 500.00 0.00 2/26/2020 1/31/2021 30.00 Total 495.00 10 FHF3B50 1,367.00 t0356007 Danah Gillis 1,028.00 rent 879.00 500.00 0.00 4/15/2022 3/31/2023 0.00 govt 149.00 Total 1,028.00 11 FHF3B50 1,367.00 t0356008 Jordyn Minten 1,028.00 rent 533.00 500.00 0.00 5/23/2022 4/30/2023 -386.00 govt 495.00 Total 1,028.00 12 FHF3B60 1,367.00 t0355991 LaToya Skinner 1,295.00 rent 1,295.00 950.00 0.00 1/9/2020 12/31/2020 26.00 govt 607.00 Total 1,902.00 Page 1 of 4 4/21/2026 3:49 PM Rent Roll with Lease Charges FRIAR HOUSE FLATS (fhfvk) As Of = 01/31/2026 Month Year = 01/2026 Unit Unit Type Unit Resident Name Market Charge Amount Resident Other Move In Lease Move Out Balance Sq Ft Rent Code Deposit Deposit Expiration 13 FHF3B60 1,367.00 t0356014 Jacob Childers 1,262.00 rent 56.00 605.00 0.00 3/1/2025 2/28/2026 -490.00 govt 1,206.00 Total 1,262.00 14 FHF3B30H 1,367.00 t0356023 Troy Vandehei 575.00 rent 575.00 287.50 0.00 7/10/2025 6/30/2026 0.00 Total 575.00 15 FHF3B50 1,367.00 t0355990 Cody Rickling 1,028.00 rent 1,187.00 850.00 0.00 12/16/2019 11/30/2020 0.00 Total 1,187.00 16 FHF3B60 1,367.00 t0356019 Ricardo Absalam 1,089.00 rent 1,089.00 544.50 0.00 4/11/2025 3/31/2026 -1,081.28 Total 1,089.00 17 FHF3B50 1,367.00 t0356005 Steffanie VanDeHei 1,078.00 govt 1,078.00 900.00 0.00 6/11/2021 5/31/2022 0.00 Total 1,078.00 18 FHF3B50 1,367.00 t0356010 Jaida Kennedy 1,132.00 govt 1,132.00 300.00 0.00 8/15/2024 7/31/2025 0.20 Total 1,132.00 5 19 FHF3B30H 1,367.00 t0356002 Mariah Yang 513.00 rent 599.00 900.00 0.00 12/11/2020 11/30/2024 0.00 petfc 25.00 Total 624.00 20 FHF3B60 1,367.00 t0356027 Heidi Bradley 1,465.00 rent 1,465.00 732.50 0.00 8/22/2025 7/31/2026 0.00 Total 1,465.00 1001 FHF2B30H 1,021.00 t0355997 Evelyn Austin 457.00 rent 123.00 500.00 0.00 1/31/2020 12/31/2021 -255.54 govt 572.00 Total 695.00 1002 FHF2BM 858.00 t0356021 Micayla Hollen Schmelzer 1,229.00 rent 1,229.00 614.50 0.00 5/30/2025 4/30/2026 0.00 Total 1,229.00 1003 FHF2B30H 825.00 t0356025 Rodney Schmelzer 595.00 rent 595.00 297.50 0.00 7/31/2025 6/30/2026 0.00 Total 595.00 1004 FHF1BM 613.00 VACANT VACANT 1,200.00 0.00 0.00 0.00 0.00 Total 0.00 1005 FHF2BM 848.00 t0355996 Georgia Lee 1,029.00 rent 421.00 500.00 0.00 1/31/2020 12/31/2022 2.00 govt 608.00 Total 1,029.00 Page 2 of 4 4/21/2026 3:49 PM Rent Roll with Lease Charges FRIAR HOUSE FLATS (fhfvk) As Of = 01/31/2026 Month Year = 01/2026 Unit Unit Type Unit Resident Name Market Charge Amount Resident Other Move In Lease Move Out Balance Sq Ft Rent Code Deposit Deposit Expiration 1006 FHF2BM 838.00 t0356000 Kianti Williams 1,039.00 rent 392.00 850.00 0.00 2/28/2020 1/31/2021 -533.55 govt 647.00 Total 1,039.00 2001 FHF2B60 1,001.00 t0355995 Glenn Laws 975.00 rent 105.00 500.00 0.00 1/9/2020 12/31/2020 -60.00 govt 870.00 Total 975.00 2002 FHF1B60 541.00 t0356001 Dillion Maertz 931.00 rent 181.00 565.00 0.00 3/19/2020 2/28/2021 -243.00 govt 750.00 Total 931.00 2003 FHF2B50 864.00 t0356026 Gydell Zeledon 974.00 rent 974.00 974.00 0.00 6/27/2025 5/31/2026 0.00 Total 974.00 2004 FHF1BM 543.00 t0356017 Colton Pelky 800.00 rent 800.00 400.00 0.00 4/17/2025 3/31/2026 5/31/2026 162.94 Total 800.00 2005 FHF2B50 933.00 t0355992 Mindy Ness 931.00 govt 931.00 500.00 0.00 11/15/2019 10/31/2020 25.00 6 petfc 25.00 Total 956.00 2006 FHF1BM 591.00 VACANT VACANT 1,200.00 0.00 0.00 0.00 0.00 Total 0.00 2007 FHF2B50 840.00 t0356011 Dominique Baker 911.00 rent 911.00 300.00 0.00 2/28/2025 2/28/2026 -150.00 govt 911.00 Total 1,822.00 2008 FHF2B60 859.00 t0356006 Norma Reyes-Gonzalez 890.00 rent 131.00 500.00 0.00 8/9/2021 7/31/2022 0.00 govt 759.00 Total 890.00 G001 FHF2B50 805.00 t0356016 Trisha Bales 775.00 rent 775.00 500.00 0.00 2/14/2025 1/31/2026 -0.13 Total 775.00 G002 FHF2B50 841.00 t0356028 William Olejniczak 1,127.00 rent 1,049.00 524.50 0.00 12/15/2025 11/30/2026 39.76 Total 1,049.00 G003 FHF2B30H 914.00 t0356012 Annette Benson 505.00 rent 505.00 500.00 0.00 4/28/2025 4/27/2026 0.00 Total 505.00 G004 FHF2B50 778.00 t0356024 Brandy Patske 755.00 rent 755.00 377.50 0.00 5/30/2025 4/30/2026 31.06 Page 3 of 4 4/21/2026 3:49 PM Rent Roll with Lease Charges FRIAR HOUSE FLATS (fhfvk) As Of = 01/31/2026 Month Year = 01/2026 Unit Unit Type Unit Resident Name Market Charge Amount Resident Other Move In Lease Move Out Balance Sq Ft Rent Code Deposit Deposit Expiration Total 755.00 G005 FHF1B30H 706.00 t0356013 Misha Honegger 448.00 rent 448.00 500.00 0.00 2/14/2025 1/31/2026 0.00 Total 448.00 G006 FHF2B50 811.00 t0356003 Kerry Biersteker 931.00 govt 931.00 775.00 0.00 2/22/2021 1/31/2022 0.00 Total 931.00 Future Residents/Applicants 1004 FHF1BM 613.00 t0356029 Alicia Steele 1,200.00 0.00 0.00 0.00 2/1/2026 1/31/2027 20.00 Total 0.00 Total FRIAR HOUSE FLATS(fhfvk) 37,871.00 37,678.00 22,750.00 0.00 -3,913.09 Summary Groups Square Market Lease Security Other # Of % Unit % Sqft Balance Footage Rent Charges Deposit Deposits Units Occupancy Occupied Current/Notice/Vacant Residents 43,370.00 37,871.00 37,678.00 22,750.00 0.00 40 95.00 97.22 -3,933.09 Future Residents/Applicants 613.00 1,200.00 0.00 0.00 0.00 1 20.00 7 Occupied Units 42,166.00 35,471.00 38 95.00 97.22 Total Non Rev Units 0.00 0.00 0 0.00 0.00 Total Vacant Units 1,204.00 2,400.00 2 5.00 2.77 Totals: 43,370.00 37,871.00 37,678.00 22,750.00 0.00 40 100.00 100.00 -3,913.09 Summary of Charges by Charge Code (Current/Notice Residents Only) Charge Code Amount rent 23481 govt 14147 petfc 50 Total 37,678.00 Page 4 of 4 Christopher Glidewell, Austin Glidewell, Chaz Standage, Wayne Tannenbaum Adam anson C C , ol er Company 04 10 2026 Actual Income Analysis Actual Income Analysis as of 12/31/2025 2025 2024 2023 Total Units 40 40 40 Income Rental Income 451,209 410,660 418,726 V&C -67,323 -57,970 -34,533 Other Income 13,610 17,658 14,098 Adjusted Gross Income 397,496 370,348 398,291 Expenses Salaries and employee benefits 85,368 58,769 19,220 Repairs and maintenance 122,194 131,994 88,650 Utililties 82,876 83,531 74,435 Property management fee 25,243 24,132 24,480 Real estate taxes 39,166 36,090 36,013 Property insurance 21,949 17,624 16,002 Miscellaneous operating expenses 59,281 100,787 56,322 Reserve for Replacement* 22,560 20,533 20,936 Total Expenses 458,637 473,460 336,058 Net Operating Income (61,141) (103,112) 62,233 Base Cap Rate 7.00% 7.00% 7.00% Effective Cap Rate 7.00% 7.00% 7.00% Indicated Income Value ($) (873,449) (1,473,029) 889,039 Value / Unit ($) (21,836.23) (36,825.71) 22,225.96 *Reserves for Replacement are not provided by the property owner, they are an addition to the Actual Income Analysis. 1 2 Friar House Flats, LLC STATEMENTS OF OPERATIONS Years ended December 31, 2024 and 2023 2024 2023 Revenue Rental income $ 410,660 $ 418,726 Vacancies and concessions (57,970) (34,533) Other operating income 17,658 14,098 Total revenue 370,348 398,291 Operating expenses Salaries and employee benefits 58,769 19,220 Repairs and maintenance 131,994 88,650 Utilities 83,531 74,435 Property management fee 24,132 24,480 Real estate taxes 36,090 36,013 Property insurance 17,624 16,002 Miscellaneous operating expenses 100,787 56,322 Total operating expenses 452,927 315,122 Net operating income (82,579) 83,169 Other income (expense) Interest income 7,109 6,599 Interest expense (79,800) (80,650) Interest expense - other loans (2,100) (2,100) Loss on casualty of fixed assets (120,829) - Asset management fee (5,796) (5,628) Other related party fees and expenses (29,143) (28,468) Depreciation (293,463) (292,269) Amortization (3,742) (3,742) Total other income (expense) (527,764) (406,258) Net loss $ (610,343) $ (323,089) See notes to financial statements. 3 - 10 - 4/21/2026 3:49 PM Rent Roll with Lease Charges FRIAR HOUSE FLATS (fhfvk) As Of = 01/31/2026 Month Year = 01/2026 Unit Unit Type Unit Resident Name Market Charge Amount Resident Other Move In Lease Move Out Balance Sq Ft Rent Code Deposit Deposit Expiration Current/Notice/Vacant Residents 1 FHF3B60 1,367.00 t0356009 Desireah Reyes 1,262.00 rent 2.00 500.00 0.00 4/4/2023 4/3/2024 0.00 govt 1,260.00 Total 1,262.00 2 FHF3B50 1,367.00 t0356030 Matthew Moen 1,028.00 rent 1,187.00 593.50 0.00 12/31/2025 11/30/2026 -1,148.50 Total 1,187.00 3 FHF3B50 1,367.00 t0355989 Kayla Melotte 1,055.00 rent 1,055.00 500.00 0.00 1/9/2020 12/31/2020 0.00 Total 1,055.00 4 FHF3B30H 1,367.00 t0355998 Kimberly Crockett 568.00 rent 357.00 500.00 0.00 2/18/2020 1/31/2023 381.06 govt 211.00 Total 568.00 5 FHF3B50 1,367.00 t0356020 Raina Nilo 1,028.00 rent 1,028.00 1,028.00 0.00 5/15/2025 4/30/2026 22.61 Total 1,028.00 6 FHF3B60 1,367.00 t0356022 Olga Urbina 1,262.00 rent 1,262.00 631.00 0.00 5/30/2025 4/30/2026 -53.34 4 Total 1,262.00 7 FHF3B60 1,367.00 t0356015 Van Williams 950.00 rent 950.00 950.00 0.00 3/1/2025 1/31/2026 50.72 Total 950.00 8 FHF3B50 1,367.00 t0355994 Catherine Grays 1,028.00 rent 73.00 800.00 0.00 1/9/2020 12/31/2023 -303.10 govt 1,030.00 Total 1,103.00 9 FHF3B30H 1,367.00 t0355999 Josephine Poupart 495.00 rent 495.00 500.00 0.00 2/26/2020 1/31/2021 30.00 Total 495.00 10 FHF3B50 1,367.00 t0356007 Danah Gillis 1,028.00 rent 879.00 500.00 0.00 4/15/2022 3/31/2023 0.00 govt 149.00 Total 1,028.00 11 FHF3B50 1,367.00 t0356008 Jordyn Minten 1,028.00 rent 533.00 500.00 0.00 5/23/2022 4/30/2023 -386.00 govt 495.00 Total 1,028.00 12 FHF3B60 1,367.00 t0355991 LaToya Skinner 1,295.00 rent 1,295.00 950.00 0.00 1/9/2020 12/31/2020 26.00 govt 607.00 Total 1,902.00 Page 1 of 4 4/21/2026 3:49 PM Rent Roll with Lease Charges FRIAR HOUSE FLATS (fhfvk) As Of = 01/31/2026 Month Year = 01/2026 Unit Unit Type Unit Resident Name Market Charge Amount Resident Other Move In Lease Move Out Balance Sq Ft Rent Code Deposit Deposit Expiration 13 FHF3B60 1,367.00 t0356014 Jacob Childers 1,262.00 rent 56.00 605.00 0.00 3/1/2025 2/28/2026 -490.00 govt 1,206.00 Total 1,262.00 14 FHF3B30H 1,367.00 t0356023 Troy Vandehei 575.00 rent 575.00 287.50 0.00 7/10/2025 6/30/2026 0.00 Total 575.00 15 FHF3B50 1,367.00 t0355990 Cody Rickling 1,028.00 rent 1,187.00 850.00 0.00 12/16/2019 11/30/2020 0.00 Total 1,187.00 16 FHF3B60 1,367.00 t0356019 Ricardo Absalam 1,089.00 rent 1,089.00 544.50 0.00 4/11/2025 3/31/2026 -1,081.28 Total 1,089.00 17 FHF3B50 1,367.00 t0356005 Steffanie VanDeHei 1,078.00 govt 1,078.00 900.00 0.00 6/11/2021 5/31/2022 0.00 Total 1,078.00 18 FHF3B50 1,367.00 t0356010 Jaida Kennedy 1,132.00 govt 1,132.00 300.00 0.00 8/15/2024 7/31/2025 0.20 Total 1,132.00 5 19 FHF3B30H 1,367.00 t0356002 Mariah Yang 513.00 rent 599.00 900.00 0.00 12/11/2020 11/30/2024 0.00 petfc 25.00 Total 624.00 20 FHF3B60 1,367.00 t0356027 Heidi Bradley 1,465.00 rent 1,465.00 732.50 0.00 8/22/2025 7/31/2026 0.00 Total 1,465.00 1001 FHF2B30H 1,021.00 t0355997 Evelyn Austin 457.00 rent 123.00 500.00 0.00 1/31/2020 12/31/2021 -255.54 govt 572.00 Total 695.00 1002 FHF2BM 858.00 t0356021 Micayla Hollen Schmelzer 1,229.00 rent 1,229.00 614.50 0.00 5/30/2025 4/30/2026 0.00 Total 1,229.00 1003 FHF2B30H 825.00 t0356025 Rodney Schmelzer 595.00 rent 595.00 297.50 0.00 7/31/2025 6/30/2026 0.00 Total 595.00 1004 FHF1BM 613.00 VACANT VACANT 1,200.00 0.00 0.00 0.00 0.00 Total 0.00 1005 FHF2BM 848.00 t0355996 Georgia Lee 1,029.00 rent 421.00 500.00 0.00 1/31/2020 12/31/2022 2.00 govt 608.00 Total 1,029.00 Page 2 of 4 4/21/2026 3:49 PM Rent Roll with Lease Charges FRIAR HOUSE FLATS (fhfvk) As Of = 01/31/2026 Month Year = 01/2026 Unit Unit Type Unit Resident Name Market Charge Amount Resident Other Move In Lease Move Out Balance Sq Ft Rent Code Deposit Deposit Expiration 1006 FHF2BM 838.00 t0356000 Kianti Williams 1,039.00 rent 392.00 850.00 0.00 2/28/2020 1/31/2021 -533.55 govt 647.00 Total 1,039.00 2001 FHF2B60 1,001.00 t0355995 Glenn Laws 975.00 rent 105.00 500.00 0.00 1/9/2020 12/31/2020 -60.00 govt 870.00 Total 975.00 2002 FHF1B60 541.00 t0356001 Dillion Maertz 931.00 rent 181.00 565.00 0.00 3/19/2020 2/28/2021 -243.00 govt 750.00 Total 931.00 2003 FHF2B50 864.00 t0356026 Gydell Zeledon 974.00 rent 974.00 974.00 0.00 6/27/2025 5/31/2026 0.00 Total 974.00 2004 FHF1BM 543.00 t0356017 Colton Pelky 800.00 rent 800.00 400.00 0.00 4/17/2025 3/31/2026 5/31/2026 162.94 Total 800.00 2005 FHF2B50 933.00 t0355992 Mindy Ness 931.00 govt 931.00 500.00 0.00 11/15/2019 10/31/2020 25.00 6 petfc 25.00 Total 956.00 2006 FHF1BM 591.00 VACANT VACANT 1,200.00 0.00 0.00 0.00 0.00 Total 0.00 2007 FHF2B50 840.00 t0356011 Dominique Baker 911.00 rent 911.00 300.00 0.00 2/28/2025 2/28/2026 -150.00 govt 911.00 Total 1,822.00 2008 FHF2B60 859.00 t0356006 Norma Reyes-Gonzalez 890.00 rent 131.00 500.00 0.00 8/9/2021 7/31/2022 0.00 govt 759.00 Total 890.00 G001 FHF2B50 805.00 t0356016 Trisha Bales 775.00 rent 775.00 500.00 0.00 2/14/2025 1/31/2026 -0.13 Total 775.00 G002 FHF2B50 841.00 t0356028 William Olejniczak 1,127.00 rent 1,049.00 524.50 0.00 12/15/2025 11/30/2026 39.76 Total 1,049.00 G003 FHF2B30H 914.00 t0356012 Annette Benson 505.00 rent 505.00 500.00 0.00 4/28/2025 4/27/2026 0.00 Total 505.00 G004 FHF2B50 778.00 t0356024 Brandy Patske 755.00 rent 755.00 377.50 0.00 5/30/2025 4/30/2026 31.06 Page 3 of 4 4/21/2026 3:49 PM Rent Roll with Lease Charges FRIAR HOUSE FLATS (fhfvk) As Of = 01/31/2026 Month Year = 01/2026 Unit Unit Type Unit Resident Name Market Charge Amount Resident Other Move In Lease Move Out Balance Sq Ft Rent Code Deposit Deposit Expiration Total 755.00 G005 FHF1B30H 706.00 t0356013 Misha Honegger 448.00 rent 448.00 500.00 0.00 2/14/2025 1/31/2026 0.00 Total 448.00 G006 FHF2B50 811.00 t0356003 Kerry Biersteker 931.00 govt 931.00 775.00 0.00 2/22/2021 1/31/2022 0.00 Total 931.00 Future Residents/Applicants 1004 FHF1BM 613.00 t0356029 Alicia Steele 1,200.00 0.00 0.00 0.00 2/1/2026 1/31/2027 20.00 Total 0.00 Total FRIAR HOUSE FLATS(fhfvk) 37,871.00 37,678.00 22,750.00 0.00 -3,913.09 Summary Groups Square Market Lease Security Other # Of % Unit % Sqft Balance Footage Rent Charges Deposit Deposits Units Occupancy Occupied Current/Notice/Vacant Residents 43,370.00 37,871.00 37,678.00 22,750.00 0.00 40 95.00 97.22 -3,933.09 Future Residents/Applicants 613.00 1,200.00 0.00 0.00 0.00 1 20.00 7 Occupied Units 42,166.00 35,471.00 38 95.00 97.22 Total Non Rev Units 0.00 0.00 0 0.00 0.00 Total Vacant Units 1,204.00 2,400.00 2 5.00 2.77 Totals: 43,370.00 37,871.00 37,678.00 22,750.00 0.00 40 100.00 100.00 -3,913.09 Summary of Charges by Charge Code (Current/Notice Residents Only) Charge Code Amount rent 23481 govt 14147 petfc 50 Total 37,678.00 Page 4 of 4 Christopher Glidewell, Austin Glidewell, Chaz Standage, Wayne Tannenbaum Adam Hanson COO / CFO, Volker Company 04 10 2026 Actual Income Analysis Actual Income Analysis as of 12/31/2025 2025 2024 2023 Total Units 40 40 40 Income Rental Income 451,209 410,660 418,726 V&C -67,323 -57,970 -34,533 Other Income 13,610 17,658 14,098 Adjusted Gross Income 397,496 370,348 398,291 Expenses Salaries and employee benefits 85,368 58,769 19,220 Repairs and maintenance 122,194 131,994 88,650 Utililties 82,876 83,531 74,435 Property management fee 25,243 24,132 24,480 Real estate taxes 39,166 36,090 36,013 Property insurance 21,949 17,624 16,002 Miscellaneous operating expenses 59,281 100,787 56,322 Reserve for Replacement* 22,560 20,533 20,936 Total Expenses 458,637 473,460 336,058 Net Operating Income (61,141) (103,112) 62,233 Base Cap Rate 7.00% 7.00% 7.00% Effective Cap Rate 7.00% 7.00% 7.00% Indicated Income Value ($) (873,449) (1,473,029) 889,039 Value / Unit ($) (21,836.23) (36,825.71) 22,225.96 *Reserves for Replacement are not provided by the property owner, they are an addition to the Actual Income Analysis. 1 2 Friar House Flats, LLC STATEMENTS OF OPERATIONS Years ended December 31, 2024 and 2023 2024 2023 Revenue Rental income $ 410,660 $ 418,726 Vacancies and concessions (57,970) (34,533) Other operating income 17,658 14,098 Total revenue 370,348 398,291 Operating expenses Salaries and employee benefits 58,769 19,220 Repairs and maintenance 131,994 88,650 Utilities 83,531 74,435 Property management fee 24,132 24,480 Real estate taxes 36,090 36,013 Property insurance 17,624 16,002 Miscellaneous operating expenses 100,787 56,322 Total operating expenses 452,927 315,122 Net operating income (82,579) 83,169 Other income (expense) Interest income 7,109 6,599 Interest expense (79,800) (80,650) Interest expense - other loans (2,100) (2,100) Loss on casualty of fixed assets (120,829) - Asset management fee (5,796) (5,628) Other related party fees and expenses (29,143) (28,468) Depreciation (293,463) (292,269) Amortization (3,742) (3,742) Total other income (expense) (527,764) (406,258) Net loss $ (610,343) $ (323,089) See notes to financial statements. 3 - 10 - 4/21/2026 3:49 PM Rent Roll with Lease Charges FRIAR HOUSE FLATS (fhfvk) As Of = 01/31/2026 Month Year = 01/2026 Unit Unit Type Unit Resident Name Market Charge Amount Resident Other Move In Lease Move Out Balance Sq Ft Rent Code Deposit Deposit Expiration Current/Notice/Vacant Residents 1 FHF3B60 1,367.00 t0356009 Desireah Reyes 1,262.00 rent 2.00 500.00 0.00 4/4/2023 4/3/2024 0.00 govt 1,260.00 Total 1,262.00 2 FHF3B50 1,367.00 t0356030 Matthew Moen 1,028.00 rent 1,187.00 593.50 0.00 12/31/2025 11/30/2026 -1,148.50 Total 1,187.00 3 FHF3B50 1,367.00 t0355989 Kayla Melotte 1,055.00 rent 1,055.00 500.00 0.00 1/9/2020 12/31/2020 0.00 Total 1,055.00 4 FHF3B30H 1,367.00 t0355998 Kimberly Crockett 568.00 rent 357.00 500.00 0.00 2/18/2020 1/31/2023 381.06 govt 211.00 Total 568.00 5 FHF3B50 1,367.00 t0356020 Raina Nilo 1,028.00 rent 1,028.00 1,028.00 0.00 5/15/2025 4/30/2026 22.61 Total 1,028.00 6 FHF3B60 1,367.00 t0356022 Olga Urbina 1,262.00 rent 1,262.00 631.00 0.00 5/30/2025 4/30/2026 -53.34 4 Total 1,262.00 7 FHF3B60 1,367.00 t0356015 Van Williams 950.00 rent 950.00 950.00 0.00 3/1/2025 1/31/2026 50.72 Total 950.00 8 FHF3B50 1,367.00 t0355994 Catherine Grays 1,028.00 rent 73.00 800.00 0.00 1/9/2020 12/31/2023 -303.10 govt 1,030.00 Total 1,103.00 9 FHF3B30H 1,367.00 t0355999 Josephine Poupart 495.00 rent 495.00 500.00 0.00 2/26/2020 1/31/2021 30.00 Total 495.00 10 FHF3B50 1,367.00 t0356007 Danah Gillis 1,028.00 rent 879.00 500.00 0.00 4/15/2022 3/31/2023 0.00 govt 149.00 Total 1,028.00 11 FHF3B50 1,367.00 t0356008 Jordyn Minten 1,028.00 rent 533.00 500.00 0.00 5/23/2022 4/30/2023 -386.00 govt 495.00 Total 1,028.00 12 FHF3B60 1,367.00 t0355991 LaToya Skinner 1,295.00 rent 1,295.00 950.00 0.00 1/9/2020 12/31/2020 26.00 govt 607.00 Total 1,902.00 Page 1 of 4 4/21/2026 3:49 PM Rent Roll with Lease Charges FRIAR HOUSE FLATS (fhfvk) As Of = 01/31/2026 Month Year = 01/2026 Unit Unit Type Unit Resident Name Market Charge Amount Resident Other Move In Lease Move Out Balance Sq Ft Rent Code Deposit Deposit Expiration 13 FHF3B60 1,367.00 t0356014 Jacob Childers 1,262.00 rent 56.00 605.00 0.00 3/1/2025 2/28/2026 -490.00 govt 1,206.00 Total 1,262.00 14 FHF3B30H 1,367.00 t0356023 Troy Vandehei 575.00 rent 575.00 287.50 0.00 7/10/2025 6/30/2026 0.00 Total 575.00 15 FHF3B50 1,367.00 t0355990 Cody Rickling 1,028.00 rent 1,187.00 850.00 0.00 12/16/2019 11/30/2020 0.00 Total 1,187.00 16 FHF3B60 1,367.00 t0356019 Ricardo Absalam 1,089.00 rent 1,089.00 544.50 0.00 4/11/2025 3/31/2026 -1,081.28 Total 1,089.00 17 FHF3B50 1,367.00 t0356005 Steffanie VanDeHei 1,078.00 govt 1,078.00 900.00 0.00 6/11/2021 5/31/2022 0.00 Total 1,078.00 18 FHF3B50 1,367.00 t0356010 Jaida Kennedy 1,132.00 govt 1,132.00 300.00 0.00 8/15/2024 7/31/2025 0.20 Total 1,132.00 5 19 FHF3B30H 1,367.00 t0356002 Mariah Yang 513.00 rent 599.00 900.00 0.00 12/11/2020 11/30/2024 0.00 petfc 25.00 Total 624.00 20 FHF3B60 1,367.00 t0356027 Heidi Bradley 1,465.00 rent 1,465.00 732.50 0.00 8/22/2025 7/31/2026 0.00 Total 1,465.00 1001 FHF2B30H 1,021.00 t0355997 Evelyn Austin 457.00 rent 123.00 500.00 0.00 1/31/2020 12/31/2021 -255.54 govt 572.00 Total 695.00 1002 FHF2BM 858.00 t0356021 Micayla Hollen Schmelzer 1,229.00 rent 1,229.00 614.50 0.00 5/30/2025 4/30/2026 0.00 Total 1,229.00 1003 FHF2B30H 825.00 t0356025 Rodney Schmelzer 595.00 rent 595.00 297.50 0.00 7/31/2025 6/30/2026 0.00 Total 595.00 1004 FHF1BM 613.00 VACANT VACANT 1,200.00 0.00 0.00 0.00 0.00 Total 0.00 1005 FHF2BM 848.00 t0355996 Georgia Lee 1,029.00 rent 421.00 500.00 0.00 1/31/2020 12/31/2022 2.00 govt 608.00 Total 1,029.00 Page 2 of 4 4/21/2026 3:49 PM Rent Roll with Lease Charges FRIAR HOUSE FLATS (fhfvk) As Of = 01/31/2026 Month Year = 01/2026 Unit Unit Type Unit Resident Name Market Charge Amount Resident Other Move In Lease Move Out Balance Sq Ft Rent Code Deposit Deposit Expiration 1006 FHF2BM 838.00 t0356000 Kianti Williams 1,039.00 rent 392.00 850.00 0.00 2/28/2020 1/31/2021 -533.55 govt 647.00 Total 1,039.00 2001 FHF2B60 1,001.00 t0355995 Glenn Laws 975.00 rent 105.00 500.00 0.00 1/9/2020 12/31/2020 -60.00 govt 870.00 Total 975.00 2002 FHF1B60 541.00 t0356001 Dillion Maertz 931.00 rent 181.00 565.00 0.00 3/19/2020 2/28/2021 -243.00 govt 750.00 Total 931.00 2003 FHF2B50 864.00 t0356026 Gydell Zeledon 974.00 rent 974.00 974.00 0.00 6/27/2025 5/31/2026 0.00 Total 974.00 2004 FHF1BM 543.00 t0356017 Colton Pelky 800.00 rent 800.00 400.00 0.00 4/17/2025 3/31/2026 5/31/2026 162.94 Total 800.00 2005 FHF2B50 933.00 t0355992 Mindy Ness 931.00 govt 931.00 500.00 0.00 11/15/2019 10/31/2020 25.00 6 petfc 25.00 Total 956.00 2006 FHF1BM 591.00 VACANT VACANT 1,200.00 0.00 0.00 0.00 0.00 Total 0.00 2007 FHF2B50 840.00 t0356011 Dominique Baker 911.00 rent 911.00 300.00 0.00 2/28/2025 2/28/2026 -150.00 govt 911.00 Total 1,822.00 2008 FHF2B60 859.00 t0356006 Norma Reyes-Gonzalez 890.00 rent 131.00 500.00 0.00 8/9/2021 7/31/2022 0.00 govt 759.00 Total 890.00 G001 FHF2B50 805.00 t0356016 Trisha Bales 775.00 rent 775.00 500.00 0.00 2/14/2025 1/31/2026 -0.13 Total 775.00 G002 FHF2B50 841.00 t0356028 William Olejniczak 1,127.00 rent 1,049.00 524.50 0.00 12/15/2025 11/30/2026 39.76 Total 1,049.00 G003 FHF2B30H 914.00 t0356012 Annette Benson 505.00 rent 505.00 500.00 0.00 4/28/2025 4/27/2026 0.00 Total 505.00 G004 FHF2B50 778.00 t0356024 Brandy Patske 755.00 rent 755.00 377.50 0.00 5/30/2025 4/30/2026 31.06 Page 3 of 4 4/21/2026 3:49 PM Rent Roll with Lease Charges FRIAR HOUSE FLATS (fhfvk) As Of = 01/31/2026 Month Year = 01/2026 Unit Unit Type Unit Resident Name Market Charge Amount Resident Other Move In Lease Move Out Balance Sq Ft Rent Code Deposit Deposit Expiration Total 755.00 G005 FHF1B30H 706.00 t0356013 Misha Honegger 448.00 rent 448.00 500.00 0.00 2/14/2025 1/31/2026 0.00 Total 448.00 G006 FHF2B50 811.00 t0356003 Kerry Biersteker 931.00 govt 931.00 775.00 0.00 2/22/2021 1/31/2022 0.00 Total 931.00 Future Residents/Applicants 1004 FHF1BM 613.00 t0356029 Alicia Steele 1,200.00 0.00 0.00 0.00 2/1/2026 1/31/2027 20.00 Total 0.00 Total FRIAR HOUSE FLATS(fhfvk) 37,871.00 37,678.00 22,750.00 0.00 -3,913.09 Summary Groups Square Market Lease Security Other # Of % Unit % Sqft Balance Footage Rent Charges Deposit Deposits Units Occupancy Occupied Current/Notice/Vacant Residents 43,370.00 37,871.00 37,678.00 22,750.00 0.00 40 95.00 97.22 -3,933.09 Future Residents/Applicants 613.00 1,200.00 0.00 0.00 0.00 1 20.00 7 Occupied Units 42,166.00 35,471.00 38 95.00 97.22 Total Non Rev Units 0.00 0.00 0 0.00 0.00 Total Vacant Units 1,204.00 2,400.00 2 5.00 2.77 Totals: 43,370.00 37,871.00 37,678.00 22,750.00 0.00 40 100.00 100.00 -3,913.09 Summary of Charges by Charge Code (Current/Notice Residents Only) Charge Code Amount rent 23481 govt 14147 petfc 50 Total 37,678.00 Page 4 of 4 Christopher Glidewell, Austin Glidewell, Chaz Standage, Wayne Tannenbaum Adam anson C C , ol er Company 04 10 2026 Actual Income Analysis Actual Income Analysis as of 12/31/2025 2025 2024 2023 Total Units 40 40 40 Income Rental Income 451,209 410,660 418,726 V&C -67,323 -57,970 -34,533 Other Income 13,610 17,658 14,098 Adjusted Gross Income 397,496 370,348 398,291 Expenses Salaries and employee benefits 85,368 58,769 19,220 Repairs and maintenance 122,194 131,994 88,650 Utililties 82,876 83,531 74,435 Property management fee 25,243 24,132 24,480 Real estate taxes 39,166 36,090 36,013 Property insurance 21,949 17,624 16,002 Miscellaneous operating expenses 59,281 100,787 56,322 Reserve for Replacement* 22,560 20,533 20,936 Total Expenses 458,637 473,460 336,058 Net Operating Income (61,141) (103,112) 62,233 Base Cap Rate 7.00% 7.00% 7.00% Effective Cap Rate 7.00% 7.00% 7.00% Indicated Income Value ($) (873,449) (1,473,029) 889,039 Value / Unit ($) (21,836.23) (36,825.71) 22,225.96 *Reserves for Replacement are not provided by the property owner, they are an addition to the Actual Income Analysis. 1 2 Friar House Flats, LLC STATEMENTS OF OPERATIONS Years ended December 31, 2024 and 2023 2024 2023 Revenue Rental income $ 410,660 $ 418,726 Vacancies and concessions (57,970) (34,533) Other operating income 17,658 14,098 Total revenue 370,348 398,291 Operating expenses Salaries and employee benefits 58,769 19,220 Repairs and maintenance 131,994 88,650 Utilities 83,531 74,435 Property management fee 24,132 24,480 Real estate taxes 36,090 36,013 Property insurance 17,624 16,002 Miscellaneous operating expenses 100,787 56,322 Total operating expenses 452,927 315,122 Net operating income (82,579) 83,169 Other income (expense) Interest income 7,109 6,599 Interest expense (79,800) (80,650) Interest expense - other loans (2,100) (2,100) Loss on casualty of fixed assets (120,829) - Asset management fee (5,796) (5,628) Other related party fees and expenses (29,143) (28,468) Depreciation (293,463) (292,269) Amortization (3,742) (3,742) Total other income (expense) (527,764) (406,258) Net loss $ (610,343) $ (323,089) See notes to financial statements. 3 - 10 - 4/21/2026 3:49 PM Rent Roll with Lease Charges FRIAR HOUSE FLATS (fhfvk) As Of = 01/31/2026 Month Year = 01/2026 Unit Unit Type Unit Resident Name Market Charge Amount Resident Other Move In Lease Move Out Balance Sq Ft Rent Code Deposit Deposit Expiration Current/Notice/Vacant Residents 1 FHF3B60 1,367.00 t0356009 Desireah Reyes 1,262.00 rent 2.00 500.00 0.00 4/4/2023 4/3/2024 0.00 govt 1,260.00 Total 1,262.00 2 FHF3B50 1,367.00 t0356030 Matthew Moen 1,028.00 rent 1,187.00 593.50 0.00 12/31/2025 11/30/2026 -1,148.50 Total 1,187.00 3 FHF3B50 1,367.00 t0355989 Kayla Melotte 1,055.00 rent 1,055.00 500.00 0.00 1/9/2020 12/31/2020 0.00 Total 1,055.00 4 FHF3B30H 1,367.00 t0355998 Kimberly Crockett 568.00 rent 357.00 500.00 0.00 2/18/2020 1/31/2023 381.06 govt 211.00 Total 568.00 5 FHF3B50 1,367.00 t0356020 Raina Nilo 1,028.00 rent 1,028.00 1,028.00 0.00 5/15/2025 4/30/2026 22.61 Total 1,028.00 6 FHF3B60 1,367.00 t0356022 Olga Urbina 1,262.00 rent 1,262.00 631.00 0.00 5/30/2025 4/30/2026 -53.34 4 Total 1,262.00 7 FHF3B60 1,367.00 t0356015 Van Williams 950.00 rent 950.00 950.00 0.00 3/1/2025 1/31/2026 50.72 Total 950.00 8 FHF3B50 1,367.00 t0355994 Catherine Grays 1,028.00 rent 73.00 800.00 0.00 1/9/2020 12/31/2023 -303.10 govt 1,030.00 Total 1,103.00 9 FHF3B30H 1,367.00 t0355999 Josephine Poupart 495.00 rent 495.00 500.00 0.00 2/26/2020 1/31/2021 30.00 Total 495.00 10 FHF3B50 1,367.00 t0356007 Danah Gillis 1,028.00 rent 879.00 500.00 0.00 4/15/2022 3/31/2023 0.00 govt 149.00 Total 1,028.00 11 FHF3B50 1,367.00 t0356008 Jordyn Minten 1,028.00 rent 533.00 500.00 0.00 5/23/2022 4/30/2023 -386.00 govt 495.00 Total 1,028.00 12 FHF3B60 1,367.00 t0355991 LaToya Skinner 1,295.00 rent 1,295.00 950.00 0.00 1/9/2020 12/31/2020 26.00 govt 607.00 Total 1,902.00 Page 1 of 4 4/21/2026 3:49 PM Rent Roll with Lease Charges FRIAR HOUSE FLATS (fhfvk) As Of = 01/31/2026 Month Year = 01/2026 Unit Unit Type Unit Resident Name Market Charge Amount Resident Other Move In Lease Move Out Balance Sq Ft Rent Code Deposit Deposit Expiration 13 FHF3B60 1,367.00 t0356014 Jacob Childers 1,262.00 rent 56.00 605.00 0.00 3/1/2025 2/28/2026 -490.00 govt 1,206.00 Total 1,262.00 14 FHF3B30H 1,367.00 t0356023 Troy Vandehei 575.00 rent 575.00 287.50 0.00 7/10/2025 6/30/2026 0.00 Total 575.00 15 FHF3B50 1,367.00 t0355990 Cody Rickling 1,028.00 rent 1,187.00 850.00 0.00 12/16/2019 11/30/2020 0.00 Total 1,187.00 16 FHF3B60 1,367.00 t0356019 Ricardo Absalam 1,089.00 rent 1,089.00 544.50 0.00 4/11/2025 3/31/2026 -1,081.28 Total 1,089.00 17 FHF3B50 1,367.00 t0356005 Steffanie VanDeHei 1,078.00 govt 1,078.00 900.00 0.00 6/11/2021 5/31/2022 0.00 Total 1,078.00 18 FHF3B50 1,367.00 t0356010 Jaida Kennedy 1,132.00 govt 1,132.00 300.00 0.00 8/15/2024 7/31/2025 0.20 Total 1,132.00 5 19 FHF3B30H 1,367.00 t0356002 Mariah Yang 513.00 rent 599.00 900.00 0.00 12/11/2020 11/30/2024 0.00 petfc 25.00 Total 624.00 20 FHF3B60 1,367.00 t0356027 Heidi Bradley 1,465.00 rent 1,465.00 732.50 0.00 8/22/2025 7/31/2026 0.00 Total 1,465.00 1001 FHF2B30H 1,021.00 t0355997 Evelyn Austin 457.00 rent 123.00 500.00 0.00 1/31/2020 12/31/2021 -255.54 govt 572.00 Total 695.00 1002 FHF2BM 858.00 t0356021 Micayla Hollen Schmelzer 1,229.00 rent 1,229.00 614.50 0.00 5/30/2025 4/30/2026 0.00 Total 1,229.00 1003 FHF2B30H 825.00 t0356025 Rodney Schmelzer 595.00 rent 595.00 297.50 0.00 7/31/2025 6/30/2026 0.00 Total 595.00 1004 FHF1BM 613.00 VACANT VACANT 1,200.00 0.00 0.00 0.00 0.00 Total 0.00 1005 FHF2BM 848.00 t0355996 Georgia Lee 1,029.00 rent 421.00 500.00 0.00 1/31/2020 12/31/2022 2.00 govt 608.00 Total 1,029.00 Page 2 of 4 4/21/2026 3:49 PM Rent Roll with Lease Charges FRIAR HOUSE FLATS (fhfvk) As Of = 01/31/2026 Month Year = 01/2026 Unit Unit Type Unit Resident Name Market Charge Amount Resident Other Move In Lease Move Out Balance Sq Ft Rent Code Deposit Deposit Expiration 1006 FHF2BM 838.00 t0356000 Kianti Williams 1,039.00 rent 392.00 850.00 0.00 2/28/2020 1/31/2021 -533.55 govt 647.00 Total 1,039.00 2001 FHF2B60 1,001.00 t0355995 Glenn Laws 975.00 rent 105.00 500.00 0.00 1/9/2020 12/31/2020 -60.00 govt 870.00 Total 975.00 2002 FHF1B60 541.00 t0356001 Dillion Maertz 931.00 rent 181.00 565.00 0.00 3/19/2020 2/28/2021 -243.00 govt 750.00 Total 931.00 2003 FHF2B50 864.00 t0356026 Gydell Zeledon 974.00 rent 974.00 974.00 0.00 6/27/2025 5/31/2026 0.00 Total 974.00 2004 FHF1BM 543.00 t0356017 Colton Pelky 800.00 rent 800.00 400.00 0.00 4/17/2025 3/31/2026 5/31/2026 162.94 Total 800.00 2005 FHF2B50 933.00 t0355992 Mindy Ness 931.00 govt 931.00 500.00 0.00 11/15/2019 10/31/2020 25.00 6 petfc 25.00 Total 956.00 2006 FHF1BM 591.00 VACANT VACANT 1,200.00 0.00 0.00 0.00 0.00 Total 0.00 2007 FHF2B50 840.00 t0356011 Dominique Baker 911.00 rent 911.00 300.00 0.00 2/28/2025 2/28/2026 -150.00 govt 911.00 Total 1,822.00 2008 FHF2B60 859.00 t0356006 Norma Reyes-Gonzalez 890.00 rent 131.00 500.00 0.00 8/9/2021 7/31/2022 0.00 govt 759.00 Total 890.00 G001 FHF2B50 805.00 t0356016 Trisha Bales 775.00 rent 775.00 500.00 0.00 2/14/2025 1/31/2026 -0.13 Total 775.00 G002 FHF2B50 841.00 t0356028 William Olejniczak 1,127.00 rent 1,049.00 524.50 0.00 12/15/2025 11/30/2026 39.76 Total 1,049.00 G003 FHF2B30H 914.00 t0356012 Annette Benson 505.00 rent 505.00 500.00 0.00 4/28/2025 4/27/2026 0.00 Total 505.00 G004 FHF2B50 778.00 t0356024 Brandy Patske 755.00 rent 755.00 377.50 0.00 5/30/2025 4/30/2026 31.06 Page 3 of 4 4/21/2026 3:49 PM Rent Roll with Lease Charges FRIAR HOUSE FLATS (fhfvk) As Of = 01/31/2026 Month Year = 01/2026 Unit Unit Type Unit Resident Name Market Charge Amount Resident Other Move In Lease Move Out Balance Sq Ft Rent Code Deposit Deposit Expiration Total 755.00 G005 FHF1B30H 706.00 t0356013 Misha Honegger 448.00 rent 448.00 500.00 0.00 2/14/2025 1/31/2026 0.00 Total 448.00 G006 FHF2B50 811.00 t0356003 Kerry Biersteker 931.00 govt 931.00 775.00 0.00 2/22/2021 1/31/2022 0.00 Total 931.00 Future Residents/Applicants 1004 FHF1BM 613.00 t0356029 Alicia Steele 1,200.00 0.00 0.00 0.00 2/1/2026 1/31/2027 20.00 Total 0.00 Total FRIAR HOUSE FLATS(fhfvk) 37,871.00 37,678.00 22,750.00 0.00 -3,913.09 Summary Groups Square Market Lease Security Other # Of % Unit % Sqft Balance Footage Rent Charges Deposit Deposits Units Occupancy Occupied Current/Notice/Vacant Residents 43,370.00 37,871.00 37,678.00 22,750.00 0.00 40 95.00 97.22 -3,933.09 Future Residents/Applicants 613.00 1,200.00 0.00 0.00 0.00 1 20.00 7 Occupied Units 42,166.00 35,471.00 38 95.00 97.22 Total Non Rev Units 0.00 0.00 0 0.00 0.00 Total Vacant Units 1,204.00 2,400.00 2 5.00 2.77 Totals: 43,370.00 37,871.00 37,678.00 22,750.00 0.00 40 100.00 100.00 -3,913.09 Summary of Charges by Charge Code (Current/Notice Residents Only) Charge Code Amount rent 23481 govt 14147 petfc 50 Total 37,678.00 Page 4 of 4 Section 3 – Reason for Objection and Basis of Estimate The property has multiple limiting factors impacting potential market value. Please see the list below for your consideration: • The existing building is a specialty as the balance of the building is set up as a school with a center corridor and then classrooms on each side. There is a further restriction on the building that it can no longer be used as a k through 12 school or charter type school. There is a very limited market for this floor plan significantly limits marketability without major investment to whitebox the space and provide suites, parking, and accessibility. • The balance of the existing facility is not ADA compliant and will need investment for improvements to provide accessible restrooms. • During the rezoning process it was stated by the Planning Department that due to the lack of storm water detention we may likely need to improve the site to accommodate this if we were to further develop the site or impervious surface. This includes developing additional green space fronting Finger Road and reducing the paved surface in the ROW/Setback. This will require significant investment. • The fact that it is perpendicular to Finger Road meaning suites would not face directly out to Finger Road. This would likely limit the number of potential users we would have as prospects. • The geographical location will be slightly limiting as end users will have to want to be in that exact area to attract their clientele to their professional services. • Lastly the conversion cost from its existing conditions to white box office or smaller suites will be expensive making leasing rates potentially less competitive for the location. APPRAISAL OF REAL PROPERTY Former Friedrich Froebel Garden of Early Learning School 3542 Finger Road Green Bay, Brown County, WI 54311 APPRAISAL OF REAL PROPERTY Former Friedrich Froebel Garden of Early Learning School 3542 Finger Road Green Bay, Brown County, WI 54311 Prepared For: Ms. Pam Woelfel Nicolet National Bank 111 North Washington Street Green Bay, WI 54305 Prepared By: Alliance Appraisal Group, Ltd. 4321 West College Avenue, Suite 200 Appleton, WI 54914 Appraiser File: 20250327 4321 West College Avenue, Suite 200 Phone: (920) 460-9005 Appleton, WI 54914 Fax: (920) 460-9006 www.allianceappraisal.com August 25, 2025 Ms. Pam Woelfel Nicolet National Bank 111 North Washington Street Green Bay, WI 54305 Re: Appraisal Report Former Friedrich Froebel Garden of Early Learning School 3542 Finger Road Green Bay, Brown County, WI 54311 Dear Ms. Woelfel: In fulfillment of our agreement as outlined in the letter of engagement shown in the addendum, I are pleased to transmit my appraisal report of the above-referenced property. The purpose of this appraisal is to estimate the as-is market value of the fee simple interest in the subject property as of August 20, 2025 and the prospective market value of the fee simple interest in the subject property upon completion of the proposed construction project as of December 1, 2025. This appraisal report is prepared in compliance with the Uniform Standards of Professional Appraisal Practice (USPAP). In addition, the Financial Institutions Reform, Recovery and Enforcement Act (FIRREA) specifies that a federally regulated financial institution must be the client in the appraiser-client relationship under the terms of an assignment agreement. To the extent the client is governed by FIRREA, this appraisal meets all applicable requirements. The subject property consists of a 3.19-acre site improved with a one-story school building with a total gross building area (GBA) of 19,991 square feet. The building was built in 1966 (per assessor), and is in fair condition, with fair quality building components and design. It is fully heated, insulated, and air conditioned, and is built on a concrete slab with no basement space. The building is vacant although was previously owner-occupied as a school but is conducive to a variety of general office uses, including the classrooms and open areas throughout the building. My appraisal compares the subject property to similar office properties. The subject is also under contract for sale at a price of $435,000. Plans are underway by the buyer to renovate the interior and exterior of 6,490 square feet (32% of GBA) of the building (Phase 1). The most significant parts of the project include various new interior finishes, such as flooring, wall coverings, lighting figures, plumbing, and various upgrades on the exterior. The remaining 13,501 square feet (68% of GBA) will be renovated (Phase 2) at a later date and is not part of this appraisal analysis. Upon completion, the subject property will be in average to good condition, with fair to average quality building components and design. According to the construction budget information provided, the cost for the construction project is $232,934, without equipment. Construction is scheduled to commence in September 2025 and completion is expected by December 1, 2025. The subject property will be 100% owner-occupied as ICE Construction Company. Ms. Woelfel Nicolet National Bank August 25, 2025 Page 2 Your attention is directed to the Assumptions and Limiting Conditions section of this report. Acceptance of this report constitutes an agreement with these assumptions and conditions. Data, information, and calculations leading to the value conclusions are incorporated in the report following this letter. The report in its entirety, including all assumptions and limiting conditions, is an integral part of, and inseparable from this letter. The intended use and user(s) of this report are specifically identified in the report as agreed upon in our contract for services and/or reliance language found in the report. No other use or user(s) of this report is permitted by any other party for any other purpose. Dissemination of this report by any party to non-client, non-intended users does not extend reliance to any other party and Alliance Appraisal Group, Ltd. will not be responsible for unauthorized use of the report, its conclusions or contents, used partially or in its entirety. Based on the appraisal described in the accompanying report, subject to the Assumptions and Limiting Conditions and Extraordinary Assumptions, I have made the following value conclusions: Current As-Is Market Value: The as-is market value of the fee simple interest in the subject property, as of August 20, 2025, is Four Hundred Forty Thousand Dollars ($440,000) Prospective Market Value As-Complete: The prospective market value of the fee simple interest in the subject property upon completion of the proposed construction project, as of December 1, 2025, is Six Hundred Eighty Thousand Dollars ($680,000) Ms. Woelfel Nicolet National Bank August 25, 2025 Page 3 This appraisal assignment is based on the following extraordinary assumptions: 1) that the proposed construction project outlined in the report is completed according to the building plans and specifications provided, on or before the anticipated date of construction completion of December 1, 2025; 2) that market conditions as of the date of construction completion are commensurate with current market conditions; 3) that all physical and financial information regarding the subject property, including the cost budget used for the proposed renovation, is accurate; and 4) that the zoning designation is accurate. If any of this information is found to be inaccurate, I reserve the right to amend this appraisal. The use of these extraordinary assumptions may have affected my assignment results. There are no hypothetical conditions applied in this appraisal. Respectfully submitted, Alliance Appraisal Group, Ltd. __________________________________ Eric J. Kawski, MAI WI Certified General Appraiser 1947-010 eric@allianceappraisal.com EJK/tlb 3542 Finger Road, Green Bay, WI TABLE OF CONTENTS TABLE OF CONTENTS SUBJECT PROPERTY PHOTOGRAPHS .................................................................................... 1 SUMMARY OF FACTS AND CONCLUSIONS ............................................................................. 4 INTRODUCTION .......................................................................................................................... 7 Property Identification ............................................................................................................... 7 Ownership and Sale History...................................................................................................... 7 Dates of Inspection and Valuation ............................................................................................ 8 Purpose of Appraisal ................................................................................................................. 8 Intended Use and Intended Users of Appraisal ........................................................................ 9 Property Rights Appraised ........................................................................................................ 9 Extraordinary Assumptions ....................................................................................................... 9 Hypothetical Conditions .......................................................................................................... 10 Competency Disclosure .......................................................................................................... 10 Scope of Work ........................................................................................................................ 10 AREA ANALYSIS ........................................................................................................................ 12 NEIGHBORHOOD ANALYSIS ................................................................................................... 19 Immediate Location ................................................................................................................. 20 Neighborhood Demographics ................................................................................................. 20 Land Use ................................................................................................................................. 25 Growth Patterns ...................................................................................................................... 25 Conclusion .............................................................................................................................. 25 MARKET ANALYSIS .................................................................................................................. 26 PROPERTY ANALYSIS .............................................................................................................. 31 Property Overview .................................................................................................................. 31 Site Description ....................................................................................................................... 32 Improvements Description ...................................................................................................... 37 Taxes and Assessments ......................................................................................................... 42 Zoning ..................................................................................................................................... 43 HIGHEST AND BEST USE ANALYSIS ...................................................................................... 44 Highest and Best Use as If Vacant ......................................................................................... 44 Highest and Best Use as Improved (As-Is & As-Complete) .................................................... 45 VALUATION METHODOLOGY .................................................................................................. 47 Cost Approach ........................................................................................................................ 47 Sales Comparison Approach .................................................................................................. 47 Income Capitalization Approach ............................................................................................. 48 Reconciliation of Value ........................................................................................................... 48 Applicability of Approaches ..................................................................................................... 48 SALES COMPARISON APPROACH .......................................................................................... 50 Improved Sales Analysis ......................................................................................................... 50 Improved Sales Adjustment Grid - As-Is ................................................................................. 58 Improved Sales Adjustments - As-Is ....................................................................................... 60 Conclusion of Sales Comparison Approach - As-Is ................................................................ 62 Improved Sales Adjustment Grid - As-Complete .................................................................... 63 Improved Sales Adjustments - As-Complete .......................................................................... 65 INCOME CAPITALIZATION APPROACH .................................................................................. 66 Methodology Applied .............................................................................................................. 66 Income / Occupancy Overview ............................................................................................... 66 Market Rent ............................................................................................................................ 67 Vacancy and Collection Loss .................................................................................................. 68 Income and Expense Analysis ................................................................................................ 69 Capitalization Rate .................................................................................................................. 70 Capitalization Rate Conclusion ............................................................................................... 73 3542 Finger Road, Green Bay, WI TABLE OF CONTENTS Direct Capitalization - As-Is ..................................................................................................... 74 Stabilization Calculations - As-Is ............................................................................................. 74 Conclusion of Income Capitalization Approach - As-Is ........................................................... 74 Direct Capitalization - As-Complete ........................................................................................ 75 Stabilization Calculations - As-Complete ................................................................................ 75 Conclusion of Income Capitalization Approach - As-Complete............................................... 75 RECONCILIATION AND FINAL VALUE OPINION ..................................................................... 76 Prospective And As-Is Market Value Indications .................................................................... 76 Prospective And As-Is Market Value Conclusions .................................................................. 77 Exposure Time and Marketing Time ....................................................................................... 78 ASSUMPTIONS AND LIMITING CONDITIONS ......................................................................... 79 CERTIFICATION ........................................................................................................................ 82 ADDENDA .................................................................................................................................. 84 3542 Finger Road, Green Bay, WI SUBJECT PROPERTY PHOTOGRAPHS SUBJECT PROPERTY PHOTOGRAPHS Typical Exterior View Typical Exterior View Typical Exterior View Typical Exterior View Typical Exterior View Typical Exterior View - 1- 3542 Finger Road, Green Bay, WI SUBJECT PROPERTY PHOTOGRAPHS Typical Exterior View View of Paved Parking Area East View Along West View Along Finger Road Finger Road Typical Interior View Typical Interior View - 2- 3542 Finger Road, Green Bay, WI SUBJECT PROPERTY PHOTOGRAPHS Typical Interior View Typical Interior View Typical Interior View Typical Interior View Typical Interior View - 3- 3542 Finger Road, Green Bay, WI SUMMARY OF FACTS AND CONCLUSIONS SUMMARY OF FACTS AND CONCLUSIONS Property Appraised: Former Friedrich Froebel Garden of Early Learning School 3542 Finger Road Green Bay, Brown County, WI 54311 Appraisal Purpose and Intended Use: The purpose of this appraisal is to estimate the as-is market value of the fee simple interest in the subject property as of August 20, 2025 and the prospective market value of the fee simple interest in the subject property upon completion of the proposed construction project as of December 1, 2025. The intended use of this appraisal is for mortgage financing purposes. Extraordinary Assumptions: This appraisal assignment is based on the following extraordinary assumptions: 1) that the proposed construction project outlined in the report is completed according to the building plans and specifications provided, on or before the anticipated date of construction completion of December 1, 2025; 2) that market conditions as of the date of construction completion are commensurate with current market conditions; 3) that all physical and financial information regarding the subject property, including the cost budget used for the proposed renovation, is accurate; and 4) that the zoning designation is accurate. If any of this information is found to be inaccurate, I reserve the right to amend this appraisal. The use of these extraordinary assumptions may have affected my assignment results. Hypothetical Conditions: There are no hypothetical conditions applied in this appraisal. Report Date: August 25, 2025 Site Size: Total: 3.19 acres; 138,945 square feet Improvements: The subject property is improved with a one-story school building with a total gross building area (GBA) of 19,991 square feet. The building was built in 1966 (per assessor), and is in fair condition, with fair quality building components and design. It is fully heated, insulated, and air conditioned, and is built on a concrete slab with no basement space. - 4- 3542 Finger Road, Green Bay, WI SUMMARY OF FACTS AND CONCLUSIONS Improvements Continued: The building is vacant although was previously owner- occupied as a school but is conducive to a variety of general office uses, including the classrooms and open areas throughout the building. My appraisal compares the subject property to similar office properties. The subject is also under contract for sale at a price of $435,000. Plans are underway by the buyer to renovate the interior and exterior of 6,490 square feet (32% of GBA) of the building (Phase 1). The most significant parts of the project include various new interior finishes, such as flooring, wall coverings, lighting figures, plumbing, and various upgrades on the exterior. The remaining 13,501 square feet (68% of GBA) will be renovated (Phase 2) at a later date and is not part of this appraisal analysis. Upon completion, the subject property will be in average to good condition, with fair to average quality building components and design. According to the construction budget information provided, the cost for the construction project is $232,934, without equipment. Construction is scheduled to commence in September 2025 and completion is expected by December 1, 2025. Zoning: OR, Office-Residential District Highest and Best Use As If Vacant: To hold for future office development at a point in time when adequate demand returns to the market Highest and Best Use As Improved (As-Is & As- Complete): A general office building Type of Value: Prospective and As-Is Market Value - 5- 3542 Finger Road, Green Bay, WI SUMMARY OF FACTS AND CONCLUSIONS MARKET VALUE INDICATIONS As-Is As-Complete Cost Approach: N/A N/A Sales Comparison Approach: $440,000 $680,000 Income Capitalization Approach: $430,000 $675,000 RECONCILED MARKET VALUES As-Is As-Complete Prospective And As-Is Market Value Conclusions: $440,000 $680,000 Effective Dates: August 20, 2025 December 1, 2025 Property Rights: Fee Simple Fee Simple Premise: Current Prospective - 6- 3542 Finger Road, Green Bay, WI INTRODUCTION INTRODUCTION Property Identification Property Name: Former Friedrich Froebel Garden of Early Learning School Location: 3542 Finger Road Green Bay, Brown County, WI 54311 Legal Description: Lot Two (2) of Prince of Peace - Holy Martyrs Plat, Located in the NW 1/4 of the NW 1/4 of Section 12, T23N-R21E, City of Green Bay, Brown County, Wisconsin Parcel Number: 21-8069 Ownership and Sale History Current Ownership: Green Bay Area Public School District Sale History: As required under USPAP standards, an investigation was made to ascertain any sales history of the subject property occurring within the three (3) years prior to the effective date of this appraisal. According to public records, the subject has not sold in the last three years. Current Listings/Contracts: The subject is currently listed for sale by Mr. James Wheeler of NAI Pfefferle with an asking price of $475,000. It has been listed for sale since March 31, 2025. The property is also under contract for sale to MJMB Properties, LLC at a price of $435,000. The purchase price is near my market value conclusion, and the pending transaction is at arm’s-length between unrelated parties. The pending sale agreement also includes a 100-year deed restriction preventing the operation of a kindergarten through 12th grade school; however, this does not have an adverse effect on the subject based on the highest and best use as an office building. - 7- 3542 Finger Road, Green Bay, WI INTRODUCTION Dates of Inspection and Valuation Effective Dates of Valuation As Is: August 20, 2025 As Complete: December 1, 2025 Date of Inspection: August 20, 2025 Property Inspected by: Eric Kawski, MAI Purpose of Appraisal The purpose of this appraisal is to estimate the as-is market value of the fee simple interest in the subject property as of August 20, 2025 and the prospective market value of the fee simple interest in the subject property upon completion of the proposed construction project as of December 1, 2025. Market value is defined as: “The most probable price that a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: 1. Buyer and seller are typically motivated; 2. Both parties are well informed or well advised, and acting in what they consider their best interests; 3. A reasonable time is allowed for exposure in the open market; 4. Payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and 5. The price represents the normal consideration for the property sold, unaffected by special or creative financing or sales concessions granted by anyone associated with the sale.” 1 Prospective opinion of value is defined as: “A value opinion effective as of a specified future date. The term does not define a type of value. Instead, it identifies a value opinion as being effective at a specific future date. An opinion of value of as of prospective date is frequently sought in connection with projects that are proposed, under construction, or under conversion to a new use, or those that have not yet achieved sellout or a stabilized level of long- term occupancy” 2 1 Interagency Appraisal and Evaluation Guidelines, Effective December 10, 2010. 2 The Dictionary of Real Estate Appraisal, 5th ed. (Chicago: Appraisal Institute, 2010), 153. - 8- 3542 Finger Road, Green Bay, WI INTRODUCTION The function of this report is to present the data and reasoning employed to form a professional opinion of the nature, quality, value or utility of specified interests in, or aspects of, identified real estate to facilitate a decision. The objective of this report is to communicate the conclusions to the client. Intended Use and Intended Users of Appraisal The intended use of this appraisal report is for mortgage financing purposes. The intended user of this appraisal report is Nicolet National Bank, my client. Unauthorized use of this report is not permitted. Property Rights Appraised The real property rights considered in this appraisal are fee simple interest. Fee simple interest is defined as: “Absolute ownership unencumbered by any other interest or estate, subject only to the limitations imposed by the governmental powers of taxation, eminent domain, police power, and escheat.” 3 Extraordinary Assumptions Extraordinary assumption is defined as: “An assumption directly related to a specific assignment, which if found to be false, could alter the appraiser’s opinions or conclusions. Extraordinary assumptions presume as fact otherwise uncertain information about physical, legal, or economic characteristics of the subject property; or about conditions external to the property such as market conditions or trends; or about the integrity of data used in an analysis.” 4 This appraisal assignment is based on the following extraordinary assumptions: 1) that the proposed construction project outlined in the report is completed according to the building plans and specifications provided, on or before the anticipated date of construction completion of December 1, 2025; 2) that market conditions as of the date of construction completion are commensurate with current market conditions; 3) that all physical and financial information regarding the subject property, including the cost budget used for the proposed renovation, is accurate; and 4) that the zoning designation is accurate. If any of this information is found to be inaccurate, I reserve the right to amend this appraisal. The use of these extraordinary assumptions may have affected my assignment results. 3 The Dictionary of Real Estate Appraisal, 5th ed. (Chicago: Appraisal Institute, 2010), 78. 4 The Dictionary of Real Estate Appraisal, 5th ed. (Chicago: Appraisal Institute, 2010), 73. - 9- 3542 Finger Road, Green Bay, WI INTRODUCTION Hypothetical Conditions Hypothetical condition is defined as: “That which is contrary to what exists but is supposed for the purpose of analysis. Hypothetical conditions assume conditions contrary to known facts about physical, legal, or economic characteristics of the subject property; or about conditions external to the property, such as market conditions or trends; or about the integrity of data used in an analysis.” 5 There are no hypothetical conditions applied in this appraisal. Competency Disclosure The Competency Rule of USPAP 2024 states the following: “An appraiser must: (1) be competent to perform the assignment; (2) acquire the necessary competency to perform the assignment; or (3) decline or withdraw from the assignment. In all cases, the appraiser must perform competently when completing the assignment.” 6 Eric J. Kawski, MAI has extensive experience in the appraisal of properties similar to the subject within this geographical area since 2005. The appraiser’s qualifications are included in the addendum to this report. Scope of Work This appraisal is intended to comply with the reporting requirements set forth under Standards Rule 2-2 of the Uniform Standards of Professional Appraisal Practice (USPAP). In addition, the Financial Institutions Reform, Recovery and Enforcement Act (FIRREA) specifies that a federally regulated financial institution must be the client in the appraiser-client relationship under the terms of an assignment agreement. To the extent the client is governed by FIRREA, this appraisal meets all applicable requirements. The extent of the appraisal process involved the following: 1. An exterior and interior inspection of the subject property was conducted on August 20, 2025. The appraiser was accompanied during the inspection by the property representative, Mr. Dean Dequaine, who provided physical and financial information, including plans and specifications for the proposed project. 5 The Dictionary of Real Estate Appraisal, 5th ed. (Chicago: Appraisal Institute, 2010), 97. 6 Uniform Standards of Professional Appraisal Practice (USPAP), 2024 ed. (Washington DC: The Appraisal Foundation, 2024), 13. -10- 3542 Finger Road, Green Bay, WI INTRODUCTION 2. Market data was researched from sources including but not limited to public records, local and regional brokers, area appraisers, planning departments, management companies, investors, governmental agencies and commercial data sources. 3. Brown County area data as well as neighborhood economic factors influencing the overall viability of real estate and supply and demand were analyzed. 4. Existing land use regulations and the physical characteristics of the subject site and improvements were analyzed. In the absence of a title opinion, I rely on visual inspection and other available information to identify apparent easements or restrictions but cannot guarantee accuracy. 5. Evaluations and analyses of market data gathered were used to determine the subject property’s highest and best use both as vacant and as improved. 6. Comparable data for the analysis were gathered on improved sales and leased properties for use in the analysis. 7. Efforts were made to verify the data with persons directly involved in the transactions such as buyers, sellers, brokers, agents, or closing attorneys insofar as possible. In some cases, the data was only verifiable from public records; such data is used when it is my opinion that the data appears correct and reliable. 8. A cost approach was not applied, because the age of the improvements makes the depreciation difficult to accurately measure. In addition, an investor in the subject property would not consider the cost approach relevant in a purchase decision. A sales comparison approach was applied because there is adequate data to develop a market value estimate, and this approach reflects market behavior for this property type. This approach utilizes sales of reasonably similar facilities throughout the market. All the comparable sales would be considered by a typical market participant. An income capitalization approach was applied because the subject could be an income producing property, and there is adequate data to develop a value estimate by this approach. This approach uses market rent and market expenses. The net operating income is then capitalized to a market value indication by a market supported cap rate. The most probable buyer of the subject property is an owner-user who would only consider the income capitalization approach in their purchasing decision as a check of reasonableness against the sales comparison approach. Therefore, the sales comparison approach is a more reliable indication of market value for the subject property and is given the most weight. 9. From a reconciliation analysis, the limitations and advantages of the data used in the various valuation approaches were reviewed to support my conclusions of prospective and as-is market value. No personal property, trade fixtures, or intangible items are included in my analysis. 10. My findings are reported in an appraisal report format as defined by USPAP. -11- 3542 Finger Road, Green Bay, WI AREA ANALYSIS AREA ANALYSIS The constantly changing nature of economic relationships within a market area have a direct bearing on real estate values and the long term quality of a real estate investment. In the market, the value of a property is not based on the price paid for it in the past or the cost of its creation, but on what buyers and sellers perceive it will provide in the future. Consequently, the attitude of the market toward a property within a specific neighborhood or market area reflects the probable future trend of that neighborhood. Since real estate is an immobile asset, economic trends affecting its locational quality in relation to other competing properties within its market area will also have a direct effect on its value as an investment. To accurately reflect such influences, it is necessary to examine the past and probable future trends, which may affect the economic structure of the market area and evaluate their impact on the market potential of the subject. This section of the analysis is designed to isolate and examine the economic trends in the region, municipality, and neighborhood, which influence and create value for the subject property. -12- 3542 Finger Road, Green Bay, WI AREA ANALYSIS Regional Location Map Green Bay Metropolitan Area Introduction to the Greater Green Bay Metropolitan Area The City of Green Bay is the anchor of the Green Bay Metropolitan Area, is located in north-central Brown County, and is the County Seat. The Green Bay Metropolitan Area is defined as an area consisting of three counties in Wisconsin: Brown, Kewaunee, and Oconto Counties. The Bay of Green Bay is a sub-basin of Lake Michigan at the mouth of the Fox River. Green Bay is an industrial City with several meatpacking and paper plants. It is home to several Museums and also the NFL football team, The Green Bay Packers. Transportation The main access to Green Bay is via Interstate 41 and Interstate 43. These two highways create a beltway around the city. Interstate 43 leads 114 miles south to Milwaukee and Interstate 41 leads northeast 55 miles to Michigan and 137 miles south to Milwaukee. Government The City of Green Bay’s form of government is a mayor-council. The city also has zoning ordinances in effect. Education The Green Bay public school system offers education to students from kindergarten through twelfth grade. There are four distinct public school districts within the city (East, West, Southwest, and Preble). In addition, there are several close-in suburban districts (East De Pere, West De Pere, Howard/Suamico), plus multiple private schools offering pre-k through twelfth grade. The nearest public university is the University of Wisconsin, Green Bay. -13- 3542 Finger Road, Green Bay, WI AREA ANALYSIS Employment The following tables show a breakdown of the types of employment and unemployment numbers in the Green Bay Metropolitan area and the State of Wisconsin. Green Bay Metro Percent Unemployed Month to Month June 2024 3.0% July 2024 2.9% August 2024 2.6% September 2024 2.3% October 2024 2.2% November 2024 2.4% December 2024 2.5% January 2025 3.1% February 2025 3.3% March 2025 3.2% April 2025 2.9% May 2025 3.0% June 2025 2.9% *July 2025 numbers not available yet -14- 3542 Finger Road, Green Bay, WI AREA ANALYSIS -15- 3542 Finger Road, Green Bay, WI AREA ANALYSIS Economic Base Some of the top employers in the Green Bay area are shown as follows: Name of Employer No. of Employees Koch Industries 5,000 - 9,999 Aurora Baycare Medical Ctr 1,000 - 4,999 Bellin Health - Hospital Center 1,000 - 4,999 Humana Inc 1,000 - 4,999 Schneider National Inc 1,000 - 4,999 HSHS St Vincent Hospital 1,000 - 4,999 JBS Green Bay 1,000 - 4,999 Marquis Yachts LLC 1,000 - 4,999 KI Inc. 1,000 - 4,999 Real Wisconsin Website Design 1,000 - 4,999 Belmark Inc. 500 - 999 RR Donnelley 500 - 999 Wisconsin's Dept of Workforce Development -16- 3542 Finger Road, Green Bay, WI AREA ANALYSIS Population and Income -17- 3542 Finger Road, Green Bay, WI AREA ANALYSIS -18- 3542 Finger Road, Green Bay, WI NEIGHBORHOOD ANALYSIS NEIGHBORHOOD ANALYSIS Real estate is significantly affected by its surrounding environment, and there is a propensity toward the grouping of land uses within a community. These groupings of specific uses are generally called neighborhoods. Properties within a given neighborhood are affected by shifts or changes in the surrounding environment. Immediate Location Map -19- 3542 Finger Road, Green Bay, WI NEIGHBORHOOD ANALYSIS Immediate Location The subject property is located along the south side of Finger Road, 360 feet east of Erie Road and one-quarter mile west of South Grandview Road, within the City of Green Bay, Brown County, Wisconsin. Erie Road intersects County Road V one-quarter mile southwest. County Road V is also known as East Mason Street and intersects Intestate 43 two miles west of the subject. Interstate 43 is one of the main arterials within the market area, leading ten miles northwest to Interstate 41 and south to Manitowoc, Sheboygan, and Milwaukee. The City of Green Bay is part of the Green Bay metro and northeast Wisconsin market areas. Communities located within the metro market area include Green Bay, Howard, Hobart, Ashwaubenon, Allouez, De Pere, Bellevue, Suamico, and Lawrence. The subject has a below average location for an office use, with average access to and visibility from Finger Road. Neighborhood Demographics Selected neighborhood demographics in 1-, 3-, and 5-mile radii from the subject are shown as follows: -20- 3542 Finger Road, Green Bay, WI NEIGHBORHOOD ANALYSIS -21- 3542 Finger Road, Green Bay, WI NEIGHBORHOOD ANALYSIS -22- 3542 Finger Road, Green Bay, WI NEIGHBORHOOD ANALYSIS -23- 3542 Finger Road, Green Bay, WI NEIGHBORHOOD ANALYSIS -24- 3542 Finger Road, Green Bay, WI NEIGHBORHOOD ANALYSIS Land Use Land uses within the subject neighborhood are mainly characterized as a mix of residential, retail, office, and specialty uses. Immediately east of the subject is a wedding and event center and northeast includes a bar and grill. North includes dense single-unit residential development, and west is a cemetery. Continuing west includes residential, office, and retail development. Growth Patterns The subject neighborhood is 75% developed. New construction has been somewhat limited due to the built-up nature of the neighborhood, although there continues to be new development, or re-development of existing properties evident in the market area. This trend is likely to continue as most new users wish to be located in close proximity to the highway system, and near other similar uses. New development within the market area will continue into the foreseeable future. Conclusion The subject property is located within a stable area of the Green Bay and northeast Wisconsin market areas. The subject property also has adequate access to arterials, with average visibility and access. Generally, the neighborhood is expected to remain stable into the foreseeable future. -25- 3542 Finger Road, Green Bay, WI MARKET ANALYSIS MARKET ANALYSIS The subject property is located within the City of Green Bay and is part of the Green Bay market area as defined by CoStar. The CoStar Green Bay Office Market Report is presented as follows. -26- 3542 Finger Road, Green Bay, WI MARKET ANALYSIS -27- 3542 Finger Road, Green Bay, WI MARKET ANALYSIS -28- 3542 Finger Road, Green Bay, WI MARKET ANALYSIS -29- 3542 Finger Road, Green Bay, WI MARKET ANALYSIS -30- 3542 Finger Road, Green Bay, WI PROPERTY ANALYSIS PROPERTY ANALYSIS Property Overview PROPERTY OVERVIEW Property Name: Former Friedrich Froebel Garden of Early Learning School Property Type: Office Property Description: The subject property consists of a 3.19-acre site improved with a one-story school building with a total gross building area (GBA) of 19,991 square feet. The building was built in 1966 (per assessor), and is in fair condition, with fair quality building components and design. It is fully heated, insulated, and air conditioned, and is built on a concrete slab with no basement space. The building is vacant although was previously owner- occupied as a school but is conducive to a variety of general office uses, including the classrooms and open areas throughout the building. My appraisal compares the subject property to similar office properties. The subject is also under contract for sale at a price of $435,000. Plans are underway by the buyer to renovate the interior and exterior of 6,490 square feet (32% of GBA) of the building (Phase 1). The most significant parts of the project include various new interior finishes, such as flooring, wall coverings, lighting figures, plumbing, and various upgrades on the exterior. The remaining 13,501 square feet (68% of GBA) will be renovated (Phase 2) at a later date and is not part of this appraisal analysis. Upon completion, the subject property will be in average to good condition, with fair to average quality building components and design. According to the construction budget information provided, the cost for the construction project is $232,934, without equipment. Construction is scheduled to commence in September 2025 and completion is expected by December 1, 2025. The subject property will be 100% owner-occupied as ICE Construction Company. -31- 3542 Finger Road, Green Bay, WI PROPERTY ANALYSIS Site Description GIS Aerial Map (The southern building has been razed) -32- 3542 Finger Road, Green Bay, WI PROPERTY ANALYSIS FEMA Flood Map -33- 3542 Finger Road, Green Bay, WI PROPERTY ANALYSIS Land Summary Gross Land Gross Land Parcel ID Area (Acres) Area (Sq Ft) Topography Shape 21-8069 3.19 138,945 Mostly level to rolling, clear Irregular SITE Location: The subject property is located along the south side of Finger Road, 360 feet east of Erie Road and one-quarter mile west of South Grandview Road, within the City of Green Bay, Brown County, Wisconsin. Erie Road intersects County Road V one-quarter mile southwest. County Road V is also known as East Mason Street and intersects Intestate 43 two miles west of the subject. Interstate 43 is one of the main arterials within the market area, leading ten miles northwest to Interstate 41 and south to Manitowoc, Sheboygan, and Milwaukee. The City of Green Bay is part of the Green Bay metro and northeast Wisconsin market areas. Communities located within the metro market area include Green Bay, Howard, Hobart, Ashwaubenon, Allouez, De Pere, Bellevue, Suamico, and Lawrence. The subject has a below average location for an office use, with average access to and visibility from Finger Road. Site Size: Total: 3.19 acres; 138,945 square feet Shape: The subject site is irregular in shape. Frontage/Access: The site has average access, with frontage as follows: • Finger Road: About 268 feet The site is not a corner lot. Street Improvements: Finger Road is a two-way (east and west), two-lane asphalt-paved roadway with concrete curb and gutters. There are also street lights along the roadway. Traffic Count: Finger Road: no traffic counts are available According to the Wisconsin Department of Transportation, the nearest average daily traffic count is located along County Road V, which is just south of the subject, with 2,600 VPD (2025). Visibility: Average Topography: The topography of the subject property is mostly level to rolling, clear, and at street grade. -34- 3542 Finger Road, Green Bay, WI PROPERTY ANALYSIS Soil Conditions: The soil conditions observed at the subject appear to be typical of the region and adequate to support development. Utilities: Electricity: Public Sewer: Public Water: Public Natural Gas: Public Underground Utilities: The site is serviced by underground utilities. Adequacy: The subject's utilities are typical and adequate for the market area. Flood Zone: The subject is located in an area mapped by the Federal Emergency Management Agency (FEMA). The subject is located in FEMA flood Zone X, which is not classified as a flood hazard area. FEMA Map Number: 55009C0282F FEMA Map Date: August 18, 2009 The subject is not in a flood zone. Wetlands: I did not observe any evidence of wetland areas on the site. However, I was not provided with a wetland delineation of the site. As such, the extent of any wetland areas is unknown. No responsibility is assumed for any expertise or engineering knowledge required to discover such areas. Any party relying on this appraisal is urged to retain an expert in this field to determine the existence of any wetlands. Environmental Issues: I am not qualified to detect the presence of environmental contaminants. The presence of potentially hazardous materials may impact the value of the property. Unless otherwise stated in this report, the opinions of value are predicated on the assumption that there is no such material on or in the property that would cause a loss in value. No responsibility is assumed for any such conditions or for any expertise or engineering knowledge required to discover such contaminants. Any party relying on this appraisal is urged to retain an expert in this field to determine the existence of any environmental contamination. Please reference Limiting Conditions and Assumptions. -35- 3542 Finger Road, Green Bay, WI PROPERTY ANALYSIS Encumbrance / Easements: Typical utility easements exist on the site. No apparent encroachments or adverse easements were noted from physical inspection. However, I make no guarantee in that regard. A current title insurance policy was not provided to verify the foregoing. As such, I recommend the client obtain a current title insurance policy to determine the existence and extent of any easements present on the site. Please reference Limiting Conditions and Assumptions. Site Comments: The site has average utility. -36- 3542 Finger Road, Green Bay, WI PROPERTY ANALYSIS Improvements Description Site Plan (As-Is) Floor Plan (As-Is) -37- 3542 Finger Road, Green Bay, WI PROPERTY ANALYSIS Floor Plan (As-Complete) (Only the northern portion of the building is being renovated) -38- 3542 Finger Road, Green Bay, WI PROPERTY ANALYSIS Building Summary Number of Gross Building Basement Size Building Name/ID Year Built Renovations Condition Stories Area (SF) As-Is 1966 Various Fair 1.0 19,991 0 As-Complete 1966 Various Average to Good 1.0 19,991 0 The following improvements description refers to the subject property as-is and as-complete. GENERAL - FORMER FRIEDRICH FROEBEL GARDEN OF EARLY LEARNING SCHOOL Building Identification: Former Friedrich Froebel Garden of Early Learning School Building Description: The subject property is improved with a one-story school building with a total gross building area (GBA) of 19,991 square feet. The building was built in 1966 (per assessor), and is in fair condition, with fair quality building components and design. It is fully heated, insulated, and air conditioned, and is built on a concrete slab with no basement space. The building is vacant although was previously owner-occupied as a school but is conducive to a variety of general office uses, including the classrooms and open areas throughout the building. My appraisal compares the subject property to similar office properties. The subject is also under contract for sale at a price of $435,000. Plans are underway by the buyer to renovate the interior and exterior of 6,490 square feet (32% of GBA) of the building (Phase 1). The most significant parts of the project include various new interior finishes, such as flooring, wall coverings, lighting figures, plumbing, and various upgrades on the exterior. The remaining 13,501 square feet (68% of GBA) will be renovated (Phase 2) at a later date and is not part of this appraisal analysis. Upon completion, the subject property will be in average to good condition, with fair to average quality building components and design. According to the construction budget information provided, the cost for the construction project is $232,934, without equipment. Construction is scheduled to commence in September 2025 and completion is expected by December 1, 2025. Construction: Class C (Marshall & Swift) Construction Quality: Fair (As-Is) Fair to Average (As-Complete) Year Built: 1966 -39- 3542 Finger Road, Green Bay, WI PROPERTY ANALYSIS Renovations: Various renovations throughout the lifespan Effective Age: 25 years (As-Is) 20 years (As-Complete) Remaining Economic Life: 20 Years (As-Is) 25 years (As-Complete) Condition: Fair (As-Is) Average to Good (As-Complete) Appeal/Appearance: Fair (As-Is) Average (As-Complete) Areas, Ratios & Numbers: Number of Stories: 1.0 Gross Building Area: 19,991 Square Feet (As-Is & As- Complete) FOUNDATION, FRAME & EXTERIOR - FORMER FRIEDRICH FROEBEL GARDEN OF EARLY LEARNING SCHOOL Foundation: Poured concrete slab Basement: None Structural Frame: Concrete block frame construction Exterior: Brick, concrete, block, and EIFS (exterior insulation finishing system) exterior wall coverings Windows: Casement and stationary style windows; glass panel entry doors Roof/Cover: Pitched / Rubber membrane Other: None INTERIOR - FORMER FRIEDRICH FROEBEL GARDEN OF EARLY LEARNING SCHOOL Interior Layout: The floor plan includes various open areas throughout the building. Upon completion the floor plan will include open and private office areas. Floor Cover: A combination of carpet, quarry tile, vinyl, and polished concrete Walls: Painted drywall and concrete block Ceilings: Acoustic ceiling panels and drywall -40- 3542 Finger Road, Green Bay, WI PROPERTY ANALYSIS Lighting: A mix of fluorescent, LED, and incandescent lighting Restrooms: Adequate restrooms, all with adequate fixtures Other: None MECHANICAL SYSTEMS - FORMER FRIEDRICH FROEBEL GARDEN OF EARLY LEARNING SCHOOL Heating / Cooling: Hot water boiler heating and central air conditioning units; 100% of GBA (As-Is & As-Complete) Electrical: Adequate electrical service Plumbing Condition: Fair (As-Is) Fair to Average (As-Complete) Sprinkler: None Other: None SITE IMPROVEMENTS Parking: Type: Paved open surface parking Condition: Average Other: • Concrete service walks • Landscaping • Storage shed (no contributory value) PROPERTY ANALYSIS Design & Functional Utility: The design and functional utility of the subject is fair, but will be fair to average upon completion, relative to competing properties in the subject market. Deferred Maintenance: The subject was built in 1966 and is in fair condition. Upon completion, the subject will be in average to good condition, and not include any deferred maintenance items. Personal Property: No personal property, trade fixtures, or intangible items are included in my analysis. -41- 3542 Finger Road, Green Bay, WI PROPERTY ANALYSIS Taxes and Assessments Taxing Authority City of Green Bay Assessment Year 2024 Real Estate Assessment and Taxes Tax ID Land Improvements Total Tax Rate Taxes 21-8069 $0 $0 $0 $19.92 $0 Real Estate Assessment Analysis Tax ID Total Equalization Ratio Implied Value 21-8069 $0 79.85% $0 Comments The subject property is tax exempt for 2024. Therefore, it is necessary to estimate real estate taxes. Using the concluded market value as-is of $440,000, the 2024 tax mill rate for the City of Green Bay of 0.019922324 per $1,000, and the 2024 assessment ratio of 0.7985, taxes are estimated at $7,000 ($440,000 x 0.7985 x 0.019922324) = $6,999, rounded to $7,000). The subject property includes a proposed construction project. Therefore, it is necessary to estimate prospective taxes upon construction completion. Using the concluded market value upon completion of $680,000, the 2024 tax mill rate for the City of Green Bay of 0.019922324 per $1,000, and the 2024 assessment ratio of 0.7985, taxes are estimated at $10,800 ($680,000 x 0.7985 x 0.019922324) = $10,817, rounded to $10,800). In the income capitalization approach, I estimate the stabilized real estate tax obligation based on loading the capitalization rate with the City of Green Bay tax assessment ratio and tax mill rate. -42- 3542 Finger Road, Green Bay, WI PROPERTY ANALYSIS Zoning The following table summarizes the subject’s zoning requirements: LAND USE CONTROLS Zoning Designation: OR, Office-Residential District Zoning Description: The OR, Office-Residential District is a transitional mixed-use district intended for edges of downtown or segments of commercial corridors where there is some development pressure to convert residential uses to offices. Small office and service establishments are permitted as of right in compliance with specific design standards, while larger or more intense office, service, or limited retail would be allowed by conditional use permit. Current Use Legally The present and proposed use is a legally conforming Conforming: use under the zoning ordinance. Zoning Change Likely: A zoning change is unlikely. Zoning Comments: The subject's present and proposed use is a legally conforming use. The applicable portion of the zoning ordinance is included in the addendum to this report. -43- 3542 Finger Road, Green Bay, WI HIGHEST AND BEST USE ANALYSIS HIGHEST AND BEST USE ANALYSIS In appraisal practice, the concept of highest and best use represents the premise upon which value is based. The term highest and best use, as used in this report, is defined as follows: “The reasonably probable and legal use of vacant land or an improved property that is physically possible, appropriately supported, financially feasible, and that results in the highest value. The four criteria the highest and best use must meet are legal permissibility, physical possibility, financial feasibility, and maximum productivity. Alternatively, the probable use of land or improved property – specific with respect to the user and timing of the use – that is adequately supported and results in the highest present value.” 7 Highest and best use analysis requires consideration of both the highest and best use of the site as though vacant and available for development, as well as the highest and best use as improved with any existing improvements. My analysis is discussed on the following pages. Highest and Best Use as If Vacant Legally Permissible Uses: The local zoning ordinance specifies uses to which the subject site could be developed. The subject site is zoned OR, Office-Residential District, which permits most retail, office, and residential uses. There is no reason to believe this zoning code will change in the foreseeable future. Furthermore, I am not aware of any historic district controls, environmental regulations, or private restrictions that would limit possible uses. Physically Possible Uses: The topography and soil conditions of the subject property are suitable for development. In addition, the land area is adequate for most improvements and would not limit development. Financially Feasible Uses: Considering the local economy, it is not financially feasible to develop the site until demand increases for development on this specific site. However, the long-range future of the subject property indicates office use would be financially feasible. Maximally Productive Use: Considering local market demand and site restrictions, the highest land value can be attained by holding the site for future development. However, office use would eventually provide for maximum productivity of the site once economic conditions improve and new construction becomes feasible. 7 The Dictionary of Real Estate Appraisal, 5th ed. (Chicago: Appraisal Institute, 2010), 93. -44- 3542 Finger Road, Green Bay, WI HIGHEST AND BEST USE ANALYSIS Conclusion Based on the above considerations, the highest and best use of the subject property, as if vacant and available for development, is to hold for future office development at a point in time when adequate demand returns to the market. Highest and Best Use as Improved (As-Is & As-Complete) Legally Permissible Uses: The subject property is zoned OR, Office-Residential District. The present and proposed use is a legally conforming use under the zoning ordinance. Physically Possible Uses: The subject property consists of a 3.19-acre site improved with a one-story school building with a total gross building area (GBA) of 19,991 square feet. The building was built in 1966 (per assessor), and is in fair condition, with fair quality building components and design. It is fully heated, insulated, and air conditioned, and is built on a concrete slab with no basement space. The building is vacant although was previously owner- occupied as a school but is conducive to a variety of general office uses, including the classrooms and open areas throughout the building. My appraisal compares the subject property to similar office properties. The subject is also under contract for sale at a price of $435,000. Plans are underway by the buyer to renovate the interior and exterior of 6,490 square feet (32% of GBA) of the building (Phase 1). The most significant parts of the project include various new interior finishes, such as flooring, wall coverings, lighting figures, plumbing, and various upgrades on the exterior. The remaining 13,501 square feet (68% of GBA) will be renovated (Phase 2) at a later date and is not part of this appraisal analysis. Upon completion, the subject property will be in average to good condition, with fair to average quality building components and design. According to the construction budget information provided, the cost for the construction project is $232,934, without equipment. Construction is scheduled to commence in September 2025 and completion is expected by December 1, 2025. The subject property will be 100% owner-occupied as ICE Construction Company. Given the physical characteristics of the improvements, the use as an office building is physically possible. Financially Feasible Uses: The present and proposed use of the subject property as an office building is financially feasible. Any other use of the property would require significant construction costs and is not financially feasible. Therefore, the present and proposed use is the only financially feasible use. Based on the cost budget provided, and the concluded market values within this appraisal assignment, the proposed construction project is financially feasible. -45- 3542 Finger Road, Green Bay, WI HIGHEST AND BEST USE ANALYSIS Maximally Productive Use: Based on the surrounding demographic profile, location, and historical use of the subject property, the present and proposed use as an office building is maximally productive. This use results in the highest value of the subject property and is also capable of generating the most significant net operating income in its present state. Conversion to an alternative use would warrant significant construction costs. Conclusion Based on the above considerations, the highest and best use of the subject property, as improved, is the present and proposed use as an office building. The most probable buyer is an owner-user, based on conversations with area brokers and typical buyer behavior in the market. -46- 3542 Finger Road, Green Bay, WI VALUATION METHODOLOGY VALUATION METHODOLOGY Current appraisal theory includes consideration of several appraisal approaches, including a cost approach, sales comparison approach, and income capitalization approach. A specific appraisal assignment may use one or more of these valuation approaches. This decision is based on the type of property, the purpose of the appraisal, the definition of value, and the quality and quantity of data available for the analysis. A description of the approaches is discussed below. Cost Approach The cost approach is based on the theory that market participants value a property by examining the costs associated with purchasing a comparable site, and replacing or reproducing the existing improvements. This approach is most commonly used to estimate the market value of a proposed or recently constructed property, a special- purpose property, or a less frequently exchanged property. The cost approach is performed in three steps. First, the land value must be estimated. Land value is estimated based on the conclusion of the subject’s highest and best use as vacant and available for development. Next, the current costs to reconstruct or replace the improvements are derived from actual construction costs, cost manuals, or discussions with builders and contractors. The final step of the cost approach is to consider the amount of depreciation the subject’s improvements have sustained, and to subtract this amount from the cost new. Sales Comparison Approach The sales comparison approach is based on the premise that market participants value a property based on the sale prices of similar properties (or comparable sales). This approach is most useful when there have been a significant number of recent sales and listings of similar properties. In performing a sales comparison approach, an analysis of the degree of similarity between the subject property and the comparable properties is made. Initially, the following elements are considered: property rights conveyed, financing, conditions of sale, expenditures made immediately after the purchase of the property, and market conditions. An estimate of the impact that each of these initial elements has on the comparable properties in relation to the subject property is calculated. These adjustments (which can be positive or negative) are made to the sale price of each comparable property, and yield an interim adjusted sale price. Finally, all other relevant elements of comparison, such as locational attributes, physical characteristics, economic factors, property use (zoning), and non-realty components (e.g., personal property, business concerns, or other items that do not constitute real property but are included in either the sale price of the comparable property or the ownership interest in the subject property) are grouped together. The impact that these factors have on the price of each comparable property is estimated. An adjustment quantifying this impact is applied to the interim adjusted sale prices of the comparables, and results in an indicated range of value for the subject property. -47- 3542 Finger Road, Green Bay, WI VALUATION METHODOLOGY Income Capitalization Approach The income capitalization approach is based on the premise that market participants measure the value of a property by calculating the present value of the future economic benefits associated with property ownership. Because it is based on projected cash flow streams, the income capitalization approach is most appropriate for income-generating properties. There are two methods of income capitalization: direct capitalization and yield capitalization (also known as discounted cash flow analysis). In direct capitalization, net operating income is divided by an overall capitalization rate. In yield capitalization, the property’s future income stream, including the annual cash flows and the eventual sale of the property (reversion), are discounted to a present value. The direct capitalization method is often more applicable for properties with relatively stable future cash flows, while the discounted cash flow method is often more applicable for properties with varying annual cash flows. Reconciliation of Value The final step of the appraisal process is to reconcile the values indicated by each approach. In doing so, the appraisal assignment, the applicability of the approaches, and the reliability of each approach are considered. In determining which approach offers the most dependable estimate of value, consideration is given to the quantity and quality of data incorporated in each approach. After appropriate consideration is given to each valuation approach, a final conclusion of value for the subject property is derived. Applicability of Approaches The cost approach is not applied because the age of the improvements makes the depreciation difficult to accurately measure. In addition, an investor in the subject property would not consider the cost approach relevant in a purchase decision. The sales comparison approach is applied, because there is adequate data to develop a market value estimate, and this approach reflects market behavior for this property type. This approach utilizes sales of reasonably similar facilities throughout the market. All the comparable sales would be considered by a typical market participant. The income capitalization approach is applied because the subject could be an income producing property, and there is adequate data to develop a value estimate by this approach. This approach uses market rent and market expenses. The net operating income is then capitalized to a market value indication by a market supported cap rate. The most probable buyer of the subject property is an owner-user who would only consider the income capitalization approach in their purchasing decision as a check of reasonableness against the sales comparison approach. Therefore, the sales comparison approach is a more reliable indication of market value for the subject property and is given the most weight. -48- 3542 Finger Road, Green Bay, WI VALUATION METHODOLOGY I first estimate the as-is market value and prospective market value as-complete via the sales comparison approach using one set of comparables and two adjustment grids, followed by the as-is market value and prospective market value as-complete via the income capitalization approach. -49- 3542 Finger Road, Green Bay, WI SALES COMPARISON APPROACH SALES COMPARISON APPROACH The sales comparison approach is defined as: “The process of deriving a value indication for the subject property by comparing market information for similar properties with the property being appraised, identifying appropriate units of comparison, and making qualitative comparisons with or quantitative adjustments to the sale prices (or unit prices, as appropriate) of the comparable properties based on relevant, market-derived elements of comparison.” 8 The sales comparison approach is based on the principle of substitution, which states that when a property is replaceable in the market, its value tends to be set at the cost of acquiring an equally desirable substitute property, assuming costly delays are not encountered in making the substitution. The basic steps of the sales comparison approach are as follows: 1. Research the market for sales of properties; 2. Determine which sales are most appropriate to the analysis at hand; 3. Confirm the information; 4. Choose the appropriate unit of comparison; 5. Adjust for any differences; and 6. Reconcile the adjusted prices produced in the analysis into a single estimate of value or range of value for the subject property (if more than one unit of comparison is utilized). Improved Sales Analysis I researched six sale comparables for this analysis. These sale comparables are documented on the following pages, preceded by a location map and summary grid. All information has been researched through numerous sources, and if possible, inspected, and verified by a party to the transaction. As is typical for properties of this type, the sales comparison approach analysis is based on sale price per square foot of gross building area. Adjustments are made to the comparables to reflect differences affecting value, resulting in an adjusted sale price per square foot. There are limited recent nearby sales of properties similar in size, condition, age, and quality to the subject property that were owner-occupied at the time of sale. Therefore, my search is expanded to include sales over a larger geographical area and dating back to 2023. All the comparables would be considered by a typical market participant. 8 The Dictionary of Real Estate Appraisal, 5th ed. (Chicago: Appraisal Institute, 2010), 175. -50- 3542 Finger Road, Green Bay, WI SALES COMPARISON APPROACH Improved Sales Map The location indicator for Comparable 2 is behind the indicator for Comparable 3. Improved Sales Summary Comp Address City Date Price GBA Price Per SF Year Built Subject 3542 Finger Road Green Bay 8/20/2025 N/A 19,991 N/A 1966 1 2985 South Ridge Road Ashwaubenon 8/19/2025 $1,500,000 51,722 $29.00 1979 2 W6280 Aerotech Drive Greenville 5/21/2025 $3,395,000 52,629 $64.51 1996, 2000 3 W6214 Aerotech Drive Greenville 6/13/2024 $1,900,000 30,737 $61.81 1989 4 600 South Nicolet Road Grand Chute 11/30/2023 $1,050,000 12,592 $83.39 1993 5 211 South Monroe Avenue Green Bay 8/24/2023 $232,500 6,528 $35.62 1910 6 1025 East South River Street Appleton 2/2/2023 $1,825,000 30,746 $59.36 1950 -51- 3542 Finger Road, Green Bay, WI SALES COMPARISON APPROACH Comparable 1 Property Identification ID 9275 City Ashwaubenon Property Type Office Building County Brown Property Major Type Office State WI Property Sub Type NA Tax ID VA-228-14-K-71 Address 2985 South Ridge Road Transaction Data Transaction Type Closed Sale Book/Page or Reference Doc 3102869 Date 8/19/2025 Grantor J&S Investment, LLC Price $1,500,000 Grantee TBTRAN Investments, LLC Financing Cash to seller Conditions of Sale Arm's-length Price $1,500,000 Property Rights Fee Simple Price Adjustment NA Marketing Period Unknown Price $1,500,000 Sale Verification Source Buyer; Public Records Price Per SF $29.00 Site Acres 6.88 Parking Type Paved Land SF 299,837 Parking Ratio GBA 4.64 Land to Building Ratio 5.80 Locational Features Near arterials Corner Yes Other Land None Improvements GBA 51,722 Exterior Wall EIFS, Metal Rentable Area 51,722 Quality Average No. of Buildings 1 Condition Fair No. of Stories 2.0 Basement Use and Finish None Year Built 1979 Basement Finish None Actual Age 46 Fire Sprinkler Type None Construction Wood Other Improvements Two-Story Building Comments This is the sale of a two-story general office building situated at the northeast corner of South Ridge Road and Waube Lane, within the Village of Ashwaubenon, which is part of the Green Bay metro market. Sale details were confirmed with buyer, who provided all sale information. The property was vacant at the time of sale, and was used for office and school/classroom purposes. No special conditions or concessions influenced the sale price. Asking price at the time of sale was $3,300,000. -52- 3542 Finger Road, Green Bay, WI SALES COMPARISON APPROACH Comparable 2 Property Identification ID 9196 City Greenville Property Type Office Building County Outagamie Property Major Type Office State WI Property Sub Type NA Tax ID 111175901 Address W6280 Aerotech Drive Transaction Data Transaction Type Closed Sale Book/Page or Reference Doc 2338372 Date 5/21/2025 Grantor W6280 Convergys, LLC Price $3,395,000 Grantee Outagamie County Financing Cash to seller Conditions of Sale Arm's-length Price $3,395,000 Property Rights Fee Simple Price Adjustment NA Marketing Period Unknown Price $3,395,000 Sale Verification Source Broker; Appraisal files Price Per SF $64.51 Site Acres 6.74 Parking Type Paved Land SF 293,594 Parking Ratio GBA 7.2 Land to Building Ratio 5.58 Locational Features Near arterials Corner Yes Other Land None Improvements GBA 52,629 Exterior Wall Brick Rentable Area 52,629 Quality Average No. of Buildings 1 Condition Average No. of Stories 2.0 Basement Use and Finish None Year Built 1996, 2000 Basement Finish None Actual Age 25-29 (Wtd. Avg. 27) Fire Sprinkler Type 100% Construction Steel Other Improvements Two-Story Building Comments This is the sale of a two-story general office building situated at the southeast corner of West College Avenue and County Road CB, within the Village of Greenville, which is part of the Appleton/Fox Cities market area. Sale details were confirmed with broker, who provided all sale information. Outagamie County purchased the property for the expansion of the Appleton International Airport, and the sale price was based on two market value appraisals. The property was vacant at the time of sale. No special conditions or concessions influenced the sale price. Alliance Appraisal Group appraised the property for the sale transaction. -53- 3542 Finger Road, Green Bay, WI SALES COMPARISON APPROACH Comparable 3 Property Identification ID 7843 City Greenville Property Type Office Building County Outagamie Property Major Type Office State WI Property Sub Type NA Tax ID 111091302 & -800 Address W6214 Aerotech Drive Transaction Data Transaction Type Closed Sale Book/Page or Reference Doc 2316337 Date 6/13/2024 Grantor Harris Building, LLC Price $1,900,000 Grantee ALF Rentals, LLC Financing Cash to seller Conditions of Sale Arm's-length Price $1,900,000 Property Rights Fee Simple Price Adjustment NA Marketing Period Unknown Price $1,900,000 Sale Verification Source Appraisal files Price Per SF $61.81 Site Acres 4.41 Parking Type Paved Land SF 192,100 Parking Ratio GBA 3.25 Land to Building Ratio 6.25 Locational Features Near arterials Corner Yes Other Land None Improvements GBA 30,737 Exterior Wall EIFS Rentable Area 30,737 Quality Average No. of Buildings 1 Condition Fair No. of Stories 2.0 Basement Use and Finish None Year Built 1989 Basement Finish None Actual Age 35 Fire Sprinkler Type None Construction Wood Other Improvements Two-Story Building Comments This is the sale of a two-story general office building situated at the southwest corner of West College Avenue and Communication Drive, within the Town of Greenville, which is part of the Appleton/Fox Cities market area. Sale details were confirmed with broker, who provided all sale information. The property was purchased for owner-occupancy. No special conditions or concessions influenced the sale price. Alliance Appraisal Group appraised the property for the sale transaction. -54- 3542 Finger Road, Green Bay, WI SALES COMPARISON APPROACH Comparable 4 Property Identification ID 7672 City Grand Chute Property Type Office Building County Outagamie Property Major Type Office State WI Property Sub Type NA Tax ID 101135401 Address 600 South Nicolet Road Transaction Data Transaction Type Closed Sale Book/Page or Reference Doc 2304516 Date 11/30/2023 Grantor Nicolet Road Property, LLC Price $1,050,000 Grantee 611 Properties, LLC Financing Cash to seller Conditions of Sale Arm's-length Price $1,050,000 Property Rights Fee Simple Price Adjustment NA Marketing Period Unknown Price $1,050,000 Sale Verification Source Broker; Appraisal files Price Per SF $83.39 Site Acres 3.22 Parking Type Paved Land SF 140,204 Parking Ratio GBA 7.78 Land to Building Ratio 11.13 Locational Features Near arterials Corner No Other Land None Improvements GBA 12,592 Exterior Wall Brick, wood Rentable Area 12,592 Quality Average No. of Buildings 1 Condition Average No. of Stories 1.0 Basement Use and Finish None Year Built 1993 Basement Finish None Actual Age 30 Fire Sprinkler Type None Construction Wood Other Improvements 11% of GBA Unfinished Comments This is the sale of a one-story general office building located along the east side of South Nicolet Road and the west side of Interstate 41, within the Town of Grand Chute, which is part of the Appleton/Fox Cities market area. About 1,344 square feet (11% of GBA) of the GBA is unfinished garage and shop space. Sale details were confirmed with broker, who provided all sale information. The property was purchased for owner-occupancy. No special conditions or concessions influenced the sale price. Alliance Appraisal Group previously appraised the property. -55- 3542 Finger Road, Green Bay, WI SALES COMPARISON APPROACH Comparable 5 Property Identification ID 7713 City Green Bay Property Type Office Building County Brown Property Major Type Office State WI Property Sub Type NA Tax ID 14-443 & -427 Address 211 South Monroe Avenue Transaction Data Transaction Type Closed Sale Book/Page or Reference Doc 3050953 Date 8/24/2023 Grantor Gage Williamson Price $232,500 Grantee Merrick Development, LLC Financing Cash to seller Conditions of Sale Arm's-length Price $232,500 Property Rights Fee Simple Price Adjustment NA Marketing Period Unknown Price $232,500 Sale Verification Source Buyer; Appraisal files Price Per SF $35.62 Site Acres 0.31 Parking Type Paved Land SF 13,292 Parking Ratio GBA 2.45 Land to Building Ratio 2.04 Locational Features Along sub-arterial Corner No corner Other Land None Improvements GBA 6,528 Exterior Wall Brick, EIFS Rentable Area 6,528 Quality Fair No. of Buildings 1 Condition Poor No. of Stories 2.0 Basement Use and Finish Full, 3,264 SF; unfinished Year Built 1910 Basement Finish None Actual Age 113 Fire Sprinkler Type None Construction Wood Other Improvements 2 Stories Comments The property consists of a two-story general office building located along the east side of South Monroe Avenue and the south side of Doty Street, within the City of Green Bay. Sale details were confirmed with the buyer. The property was vacant at the time of sale. No special conditions or concessions influenced the sale price. Alliance Appraisal Group appraised the property for the sale transaction. -56- 3542 Finger Road, Green Bay, WI SALES COMPARISON APPROACH Comparable 6 Property Identification ID 7174 City Appleton Property Type Office Building County Outagamie Property Major Type Office State WI Property Sub Type NA Tax ID 314080900 Address 1025 East South River Street Transaction Data Transaction Type Closed Sale Book/Page or Reference Doc 2287335 Date 2/2/2023 Grantor JNJT Holdings, LLC Price $1,825,000 Grantee Lawrence University of Wisconsin Financing Cash to seller Conditions of Sale Arm's-length Price $1,825,000 Property Rights Fee Simple Price Adjustment NA Marketing Period 15 Months Price $1,825,000 Sale Verification Source Broker, Ms. Theresa Knuth Price Per SF $59.36 Site Acres 1.92 Parking Type Paved Land SF 83,770 Parking Ratio GBA 3.38 Land to Building Ratio 2.72 Locational Features Near arterials Corner Yes Other Land None Improvements GBA 30,746 Exterior Wall Concrete block Rentable Area 30,746 Quality Good No. of Buildings 1 Condition Average to Good No. of Stories 2.0 Basement Use and Finish Partial (1,800 SF); Unfinished Year Built 1950 Basement Finish Unfinished Actual Age 73 Fire Sprinkler Type 100% Construction Concrete block Other Improvements Two-Story Building Comments This is the sale of a two-story general office building situated at the southeast corner of East South River Street and West Avenue, within the City of Appleton. Sale details were confirmed with broker, who provided all sale information. The basement is largely finished, with the finished space included in the GBA calculation. The remaining unfinished space is not included in the GBA. The property was purchased for owner-occupancy. No special conditions or concessions influenced the sale price. Asking price at the time of sale was $2,600,000. -57- 3542 Finger Road, Green Bay, WI SALES COMPARISON APPROACH Improved Sales Adjustment Grid - As-Is The comparable improved sales have been analyzed and compared with the subject property. I have considered adjustments in the areas of:  Property Rights Sold  Market Trends  Financing  Location  Conditions of Sale  Physical Characteristics On the following page is a sales adjustment grid displaying the subject property, the comparables, and the adjustments applied. -58- 3542 Finger Road, Green Bay, WI SALES COMPARISON APPROACH Improved Sales Adjustment Grid - As-Is Comp 1 Comp 2 Comp 3 Comp 4 Comp 5 Comp 6 Address 3542 Finger Road 2985 South Ridge Road W6280 Aerotech Drive W6214 Aerotech Drive 600 South Nicolet Road 211 South Monroe Avenue 1025 East South River Street City Green Bay Ashwaubenon Greenvil e Greenvil e Grand Chute Green Bay Appleton Distance (Miles) N/A 9.1 SW 33.5 SW 33.4 SW 32.1 SW 5.5 W 28.8 SW Date 8/20/2025 8/19/2025 5/21/2025 6/13/2024 11/30/2023 8/24/2023 2/2/2023 Price N/A $1,500,000 $3,395,000 $1,900,000 $1,050,000 $232,500 $1,825,000 Price Adjustment N/A $0 $0 $0 $0 $0 $0 Price N/A $1,500,000 $3,395,000 $1,900,000 $1,050,000 $232,500 $1,825,000 GBA 19,991 51,722 52,629 30,737 12,592 6,528 30,746 Price Per SF N/A $29.00 $64.51 $61.81 $83.39 $35.62 $59.36 Transaction Adjustments Property Rights Fee Simple Fee Simple 0.0% Fee Simple 0.0% Fee Simple 0.0% Fee Simple 0.0% Fee Simple 0.0% Fee Simple 0.0% Financing Cash to sel er Cash to sel er 0.0% Cash to sel er 0.0% Cash to sel er 0.0% Cash to sel er 0.0% Cash to sel er 0.0% Cash to sel er 0.0% Conditions of Sale Arm's-length Arm's-length 0.0% Arm's-length 0.0% Arm's-length 0.0% Arm's-length 0.0% Arm's-length 0.0% Arm's-length 0.0% Adjusted GBA Unit Price $29.00 $64.51 $61.81 $83.39 $35.62 $59.36 Market Trends Through 8/20/2025 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Adjusted GBA Unit Price $29.00 $64.51 $61.81 $83.39 $35.62 $59.36 Location Below Average Superior Superior Superior Superior Superior Superior % Adjustment -40% -50% -50% -50% -40% -40% $ Adjustment -$11.60 -$32.25 -$30.91 -$41.69 -$14.25 -$23.74 Land to Building Ratio Calculation 6.95 to 1 5.80 5.58 6.25 11.13 2.04 2.72 % Adjustment 1% 1% 0% -2% 2% 2% $ Adjustment $0.29 $0.65 $0.00 -$1.67 $0.71 $1.19 GBA 19,991 51,722 52,629 30,737 12,592 6,528 30,746 % Adjustment 6% 7% 2% -1% -3% 2% $ Adjustment $1.74 $4.52 $1.24 -$0.83 -$1.07 $1.19 Exterior Wal Brick, Concrete EIFS, Metal Brick EIFS Brick, wood Brick, EIFS Concrete block % Adjustment Block, & EIFS 0% -2% 2% 0% 0% -2% $ Adjustment $0.00 -$1.29 $1.24 $0.00 $0.00 -$1.19 Actual Age 59 46 25-29 (Wtd. Avg. 27) 35 30 113 73 % Adjustment -1% -3% -2% -3% 5% 1% $ Adjustment -$0.29 -$1.94 -$1.24 -$2.50 $1.78 $0.59 Condition Fair Fair Average Fair Average Poor Average to Good % Adjustment 0% -10% 0% -10% 10% -15% $ Adjustment $0.00 -$6.45 $0.00 -$8.34 $3.56 -$8.90 Quality Fair Average Average Average Average Fair Good % Adjustment -10% -10% -10% -10% 0% -20% $ Adjustment -$2.90 -$6.45 -$6.18 -$8.34 $0.00 -$11.87 Basement Use and Finish None None None None None Ful , 3,264 SF; unfinished Partial (1,800 SF); Unfinished % Adjustment 0% 0% 0% 0% -5% -2% $ Adjustment $0.00 $0.00 $0.00 $0.00 -$1.78 -$1.19 Basement Finish None None None None None None Unfinished % Adjustment 0% 0% 0% 0% 0% 0% $ Adjustment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Parking Type Paved Paved Paved Paved Paved Paved Paved % Adjustment 0% 0% 0% 0% 0% 0% $ Adjustment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fire Sprinkler Type None None 100% None None None 100% % Adjustment 0% -2% 0% 0% 0% -2% $ Adjustment $0.00 -$1.29 $0.00 $0.00 $0.00 -$1.19 Other Improvements None Two-Story Building Two-Story Building Two-Story Building 11% of GBA Unfinished 2 Stories Two-Story Building % Adjustment 4% 4% 4% 2% 4% 4% $ Adjustment $1.16 $2.58 $2.47 $1.67 $1.42 $2.37 Adjusted GBA Unit Price $17.40 $22.58 $28.43 $21.68 $26.00 $16.62 Net Adjustments -40.0% -65.0% -54.0% -74.0% -27.0% -72.0% Gross Adjustments 62.0% 89.0% 70.0% 78.0% 69.0% 90.0% -59- 3542 Finger Road, Green Bay, WI SALES COMPARISON APPROACH Improved Sales Adjustments - As-Is Property Rights The subject property represents fee simple property rights. All comparable sales were owner-occupied or vacant at the time of sale. No adjustments are warranted. Financing All comparables utilized cash or financing equivalent to cash with the same assumed in a potential sale of the subject property. No adjustments are warranted. Conditions of Sale All comparables were arm’s-length transactions. No adjustments are warranted. Market Trends This adjustment is intended to measure the result of any market condition changes between the sale date of the comparable and the effective date of my value conclusion. All comparables reflect current market conditions and are not adjusted. Location The subject property is located along the south side of Finger Road, 360 feet east of Erie Road and one-quarter mile west of South Grandview Road, within the City of Green Bay, Brown County, Wisconsin. Erie Road intersects County Road V one-quarter mile southwest. County Road V is also known as East Mason Street and intersects Intestate 43 two miles west of the subject. Interstate 43 is one of the main arterials within the market area, leading ten miles northwest to Interstate 41 and south to Manitowoc, Sheboygan, and Milwaukee. The City of Green Bay is part of the Green Bay metro and northeast Wisconsin market areas. Communities located within the metro market area include Green Bay, Howard, Hobart, Ashwaubenon, Allouez, De Pere, Bellevue, Suamico, and Lawrence. The subject has a below average location for an office use, with average access to and visibility from Finger Road. All comparable sales are superior and warrant downward adjustments. Land to Building Ratio Calculation The land to building ratio is the relationship of land size to building size. A higher land to building ratio results in more available land area not covered by buildings. The subject has a land to building ratio of 6.95 to 1. Comparable 3 is similar and is not adjusted. Comparables 1, 2, 4, 5, and 6 are inferior or superior and warrant varying adjustments. -60- 3542 Finger Road, Green Bay, WI SALES COMPARISON APPROACH Gross Building Area (GBA) A larger building typically sells for less per square foot than a smaller building based on the principle of economies of scale. The subject property includes about 19,991 square feet of gross building area (GBA). All the comparable sales are smaller or larger than the subject and warrant varying adjustments. Exterior Wall Masonry exterior wall coverings are superior to EIFS (Exterior Insulation Finishing System) or vinyl/wood wall coverings. The subject includes brick, concrete block, and EIFS exterior wall coverings. Comparables 1, 4, and 5 are similar and are not adjusted. Comparables 2, 3, and 6 are inferior or superior and warrant varying adjustments. Actual Age The subject property was built in 1966 (per assessor), indicating a chronological age of 59 years. All the comparable sales are inferior or superior and warrant varying adjustments. Condition The subject property is in fair condition. Comparables 1 and 3 are similar and are not adjusted. Comparables 2, 4, 5, and 6 are superior or inferior and warrant varying adjustments. Quality The subject is of fair quality building components and design. Comparable 5 is similar and is not adjusted. Comparables 1, 2, 3, 4, and 6 are inferior or superior and warrant varying adjustments. Basement Use and Finish The subject property does not include a basement. Comparables 1, 2, 3, and 4 are similar and are not adjusted. Comparables 5 and 6 are superior and warrant downward adjustments. Basement Finish The subject does not include any basement finish. All the comparable sales are similar. No adjustments are warranted. Parking Type Paved parking areas are superior to gravel parking areas. The subject includes a paved parking area. All the comparable sales are similar. No adjustments are warranted. -61- 3542 Finger Road, Green Bay, WI SALES COMPARISON APPROACH Fire Sprinkler Type The subject property does not include a sprinkler system. Comparables 1, 3, 4, and 5 are similar and are not adjusted. Comparables 2 and 6 are superior and warrant downward adjustments. Other Improvements This adjustment accounts for additional amenities or building features not already accounted for in the adjustment process. The subject property is a one-story building, which is superior to two-story buildings. All the comparable sales are inferior and warrant varying upward adjustments. Comparable 4 is a one-story building, but 11% of the GBA is unfinished. Therefore, Comparable 4 warrants an upward adjustment. Conclusion of Sales Comparison Approach - As-Is The adjusted prices of the comparable improved sales range from $16.62 to $28.43 per square foot of gross building area, with an average of $22.12, and a median of $22.13 per square foot. There are limited recent nearby sales of properties similar in size, condition, age, and quality to the subject property that were owner-occupied at the time of sale. Therefore, my search is expanded to include sales over a larger geographical area and dating back to 2023. All the comparables would be considered by a typical market participant. All the value indications are given equal weight in arriving at my final reconciled market value of $22.00 per square foot. The concluded rate is near the average and median adjusted sale prices per square foot. As-Is Market Value Indicated Value per Square Foot: $22.00 Subject Size (SF): 19,991 Indicated Value: $439,802 Rounded: $440,000 Four Hundred Forty Thousand Dollars -62- 3542 Finger Road, Green Bay, WI SALES COMPARISON APPROACH Improved Sales Adjustment Grid - As-Complete The comparable improved sales have been analyzed and compared with the subject property. I have considered adjustments in the areas of:  Property Rights Sold  Market Trends  Financing  Location  Conditions of Sale  Physical Characteristics On the following page is a sales adjustment grid displaying the subject property, the comparables, and the adjustments applied. -63- 3542 Finger Road, Green Bay, WI SALES COMPARISON APPROACH Improved Sales Adjustment Grid - As-Complete Comp 1 Comp 2 Comp 3 Comp 4 Comp 5 Comp 6 Address 3542 Finger Road 2985 South Ridge Road W6280 Aerotech Drive W6214 Aerotech Drive 600 South Nicolet Road 211 South Monroe Avenue 1025 East South River Street City Green Bay Ashwaubenon Greenvil e Greenvil e Grand Chute Green Bay Appleton Distance (Miles) N/A 9.1 SW 33.5 SW 33.4 SW 32.1 SW 5.5 W 28.8 SW Date 12/1/2025 8/19/2025 5/21/2025 6/13/2024 11/30/2023 8/24/2023 2/2/2023 Price N/A $1,500,000 $3,395,000 $1,900,000 $1,050,000 $232,500 $1,825,000 Price Adjustment N/A $0 $0 $0 $0 $0 $0 Price N/A $1,500,000 $3,395,000 $1,900,000 $1,050,000 $232,500 $1,825,000 GBA 19,991 51,722 52,629 30,737 12,592 6,528 30,746 Price Per SF N/A $29.00 $64.51 $61.81 $83.39 $35.62 $59.36 Transaction Adjustments Property Rights Fee Simple Fee Simple 0.0% Fee Simple 0.0% Fee Simple 0.0% Fee Simple 0.0% Fee Simple 0.0% Fee Simple 0.0% Financing Cash to sel er Cash to sel er 0.0% Cash to sel er 0.0% Cash to sel er 0.0% Cash to sel er 0.0% Cash to sel er 0.0% Cash to sel er 0.0% Conditions of Sale Arm's-length Arm's-length 0.0% Arm's-length 0.0% Arm's-length 0.0% Arm's-length 0.0% Arm's-length 0.0% Arm's-length 0.0% Adjusted GBA Unit Price $29.00 $64.51 $61.81 $83.39 $35.62 $59.36 Market Trends Through 12/1/2025 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% Adjusted GBA Unit Price $29.00 $64.51 $61.81 $83.39 $35.62 $59.36 Location Below Average Superior Superior Superior Superior Superior Superior % Adjustment -40% -50% -50% -50% -40% -40% $ Adjustment -$11.60 -$32.25 -$30.91 -$41.69 -$14.25 -$23.74 Land to Building Ratio Calculation 6.95 to 1 5.80 5.58 6.25 11.13 2.04 2.72 % Adjustment 1% 1% 0% -2% 2% 2% $ Adjustment $0.29 $0.65 $0.00 -$1.67 $0.71 $1.19 GBA 19,991 51,722 52,629 30,737 12,592 6,528 30,746 % Adjustment 6% 7% 2% -1% -3% 2% $ Adjustment $1.74 $4.52 $1.24 -$0.83 -$1.07 $1.19 Exterior Wal Brick, Concrete EIFS, Metal Brick EIFS Brick, wood Brick, EIFS Concrete block % Adjustment Block, & EIFS 0% -2% 2% 0% 0% -2% $ Adjustment $0.00 -$1.29 $1.24 $0.00 $0.00 -$1.19 Actual Age 59 46 25-29 (Wtd. Avg. 27) 35 30 113 73 % Adjustment -1% -3% -2% -3% 5% 1% $ Adjustment -$0.29 -$1.94 -$1.24 -$2.50 $1.78 $0.59 Condition Average to Good Fair Average Fair Average Poor Average to Good % Adjustment 15% 5% 15% 5% 25% 0% $ Adjustment $4.35 $3.23 $9.27 $4.17 $8.90 $0.00 Quality Fair to Average Average Average Average Average Fair Good % Adjustment -5% -5% -5% -5% 5% -15% $ Adjustment -$1.45 -$3.23 -$3.09 -$4.17 $1.78 -$8.90 Basement Use and Finish None None None None None Ful , 3,264 SF; unfinished Partial (1,800 SF); Unfinished % Adjustment 0% 0% 0% 0% -5% -2% $ Adjustment $0.00 $0.00 $0.00 $0.00 -$1.78 -$1.19 Basement Finish None None None None None None Unfinished % Adjustment 0% 0% 0% 0% 0% 0% $ Adjustment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Parking Type Paved Paved Paved Paved Paved Paved Paved % Adjustment 0% 0% 0% 0% 0% 0% $ Adjustment $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Fire Sprinkler Type None None 100% None None None 100% % Adjustment 0% -2% 0% 0% 0% -2% $ Adjustment $0.00 -$1.29 $0.00 $0.00 $0.00 -$1.19 Other Improvements None Two-Story Building Two-Story Building Two-Story Building 11% of GBA Unfinished 2 Stories Two-Story Building % Adjustment 4% 4% 4% 2% 4% 4% $ Adjustment $1.16 $2.58 $2.47 $1.67 $1.42 $2.37 Adjusted GBA Unit Price $23.20 $35.48 $40.80 $38.36 $33.12 $28.49 Net Adjustments -20.0% -45.0% -34.0% -54.0% -7.0% -52.0% Gross Adjustments 72.0% 79.0% 80.0% 68.0% 89.0% 70.0% -64- 3542 Finger Road, Green Bay, WI SALES COMPARISON APPROACH Improved Sales Adjustments - As-Complete The following adjustment categories are for those that differ from the as-is analysis. Condition Upon completion the subject property will be in average to good condition. Comparable 6 is similar and is not adjusted. Comparables 1, 2, 3, 4, and 5 are inferior and warrant varying upward adjustments. Quality The subject will be of fair to average quality building components and design. All the comparable sales are inferior or superior and warrant varying adjustments. Conclusion of Sales Comparison Approach - As-Complete The adjusted prices of the comparable improved sales range from $23.20 to $40.80 per square foot of gross building area, with an average of $33.24, and a median of $34.30 per square foot. There are limited recent nearby sales of properties similar in size, condition, age, and quality to the subject property that were owner-occupied at the time of sale. Therefore, my search is expanded to include sales over a larger geographical area and dating back to 2023. All the comparables would be considered by a typical market participant. The value indications from all the comparable sales are given equal weight in arriving at my final reconciled market value of $34.00 per square foot. The concluded rate is near the average and median adjusted sale prices per square foot. Prospective Market Value As-Complete Indicated Market Value per Square Foot: $34.00 Subject Size (SF): 19,991 Indicated Market Value: $679,694 Rounded: $680,000 Six Hundred Eighty Thousand Dollars -65- 3542 Finger Road, Green Bay, WI INCOME CAPITALIZATION APPROACH INCOME CAPITALIZATION APPROACH The income capitalization approach is defined as: “A set of procedures through which an appraiser derives a value indication for an income-producing property by converting its anticipated benefits (cash flows and reversion) into property value. This conversion can be accomplished in two ways. One year’s income expectancy can be capitalized at a market-derived capitalization rate or at a capitalization rate that reflects a specified income pattern, return on investment, and change in the value of the investment. Alternatively, the annual cash flows for the holding period and the reversion can be discounted at a specified yield rate.” 9 The income capitalization approach reflects the subject’s income-producing capabilities. This approach is based on the assumption that value is created by the expectation of benefits to be derived in the future. Specifically estimated is the amount an investor would be willing to pay to receive an income stream plus reversion value from a property over a period of time. The two common valuation techniques associated with the income capitalization approach are direct capitalization and discounted cash flow (DCF) analysis. Methodology Applied Given the physical and financial characteristics of the subject property, and also bearing in mind typical buyer behavior, direct capitalization is considered the most appropriate income capitalization method for the subject property. Direct capitalization is defined as: “A method used to convert an estimate of a single years income expectancy into an indication of value in one direct step, either by dividing the net income estimate by an appropriate capitalization rate or by multiplying the income estimate by an appropriate factor. Direct capitalization employs capitalization rates and multipliers extracted or developed from market data. Only a single year’s income is used. Yield and value changes are implied but not identified.” 10 Income / Occupancy Overview The subject property is 100% vacant and will be owner-occupied at the time of construction completion. Therefore, I estimate the market value of the fee simple interest only utilizing market rent. 9 The Dictionary of Real Estate Appraisal, 5th ed. (Chicago: Appraisal Institute, 2010), 99. 10 The Dictionary of Real Estate Appraisal, 5th ed. (Chicago: Appraisal Institute, 2010), 58. -66- 3542 Finger Road, Green Bay, WI INCOME CAPITALIZATION APPROACH Market Rent In order to estimate an appropriate level of market rent for the subject property, I investigated asking and contract rents of similar office facilities within the market area that would likely compete with the subject property, summarized as follows. Due to the lack of data of similar facilities immediately near the subject, my search was expanded to other areas near the subject property. Office Lease Comparables Leasable Space Building Size Available % Lease Lease Year ID Address (SF) (SF) Vacant Rent Per SF Terms Dates Built Condition 1 2900 North Mason Street 12,913 0 0% $3.04-$12.84 Net 3/2023- 1990 Average Appleton, WI (Contract) Equivalent 2/2029 2 4000 & 4010 West Spencer Street 15,882 5,229 33% $7.11-$15.92 Net 2/2023- 1974 Average Appleton, WI (Contract) Equivalent 12/2029 3 400 Reid Street 20,986 0 0% $7.38 Net 7/2011- 2001 Good De Pere, WI (Contract) Equivalent 6/2031 4 203 & 207 Thilmany Road 27,601 0 0% $7.67 Net 3/1/2016- 1872 Good to Kaukauna, WI (Contract) 2/28/2026 Very Good 5 1345 & 1361 West Mason Street 14,383 1,700 12% $8.39-$18.54 Net 10/2019- 1976 Fair to Green Bay, WI (Contract) Equivalent 1/2027 Average 6 2001 Marathon Avenue 46,937 0 0% $9.28 Net 8/1/2022- 1956- Excellent Neenah, WI (Contract) Equivalent 7/31/2027 1994 7 602 North Waldoch Drive 7,208 0 0% $10.43-$10.54 Net 4/2024- 2002 Good Appleton, WI (Contract) Equivalent 3/2027 8 4791 & 4797 West Grande Market 12,831 0 0% $11.50 Net 5/15/2023- 2000 Good to Appleton, WI (Contract) 5/14/2027 Very Good 9 2950 Universal Court 4,800 0 0% $12.00 Net 10/2023- 1998 Average to Oshkosh, WI (Contract) 9/2030 Good 10 1511 West Main Avenue 18,000 0 0% $12.29-$14.78 Net 4/2021- 1999 Average to Ashwaubenon, WI (Contract) 1/2027 Good 11 711 Eisenhower Drive 15,106 0 0% $13.01 Net 7/1/2023- 2001 Very Good Kimberly, WI (Contract) Equivalent 6/30/2028 12 325 Reid Street 6,631 0 0% $13.39 Net 12/2022- 2000 Good De Pere, WI (Contract) Equivalent 11/2029 The results of the rental survey shown above indicate a range in rents from $3.04 to $18.54 per square foot, all of which are on a net or net equivalent basis. Net lease agreements are based on the tenant being responsible for virtually all property related expenses except for replacement reserves and the cost of management. -67- 3542 Finger Road, Green Bay, WI INCOME CAPITALIZATION APPROACH All the comparables exhibit many similar physical and locational attributes. No one comparable provides a more reliable indication of market rent for the subject. Based on the market study and considering the size, quality, condition, and locational attributes of the subject property in comparison to the rent comparables, I estimate market rent at $3.50 per square foot, on a net basis, for the as-is analysis and $5.00 per square foot for the as-complete analysis. The market rent conclusion considers that the subject is less desirable than competing properties in the market. Vacancy and Collection Loss The CoStar office survey previously outlined in the market analysis section of this report shows average office vacancy for the Green Bay market at 7.0%. The following CoStar chart outlines average vacancy rates for office properties located within a ten-mile radius of the subject property over the last ten years. The CoStar analysis includes a sampling of 565 properties containing aggregate net rentable area of 8.7 million square feet, which indicates a current vacancy shown at 5.8% (prior period 6.0%), and ten-year average of 7.89%. In addition, the rental survey provided from a previous page indicates a quick synopsis of similar facilities within the market area of the subject property. Based on the above CoStar analytics, my personal observations in the immediate area, and conversations with area brokers, I project a vacancy and collection loss rate of 10% in my analysis. The subject is less desirable than most competing properties in the market. -68- 3542 Finger Road, Green Bay, WI INCOME CAPITALIZATION APPROACH Income and Expense Analysis My income and expense analysis assumes that any contemplated market lease will be written on a net basis with the tenant responsible for virtually all property related expenses except for replacement reserves and the cost of management. Projected Income Projected rental income for the as-is analysis is based on the estimated market rental rate of $3.50 per square foot on a net basis, equating to $69,969 in annual rental income. Expense reimbursements for insurance only totals $5,997. I do not include an expense reimbursement for utilities as they are billed directly to the tenant. In addition, my analysis excludes real estate taxes in the calculation of the net operating income (NOI), and instead applies a loaded capitalization rate to account for this component. Therefore, potential gross income is calculated at $75,966. After a 10% deduction for vacancy and collection loss allowance, the effective gross income is calculated at $68,369. Projected rental income for the as-complete analysis is based on the estimated market rental rate of $5.00 per square foot on a net basis, equating to $99,955 in annual rental income. Expense reimbursements for insurance only totals $5,997. I do not include an expense reimbursement for utilities as they are billed directly to the tenant. In addition, my analysis excludes real estate taxes in the calculation of the net operating income (NOI), and instead applies a loaded capitalization rate to account for this component. Therefore, potential gross income is calculated at $105,952. After a 10% deduction for vacancy and collection loss allowance, the effective gross income is calculated at $95,357. Projected Expenses Projected expenses include real estate taxes, insurance, common area maintenance, replacement reserves, and management. Real Estate Taxes The subject property is tax exempt and was not assessed in 2024. Therefore, I estimate the real estate tax obligation based on loading the capitalization rate with the City of Green Bay tax assessment ratio and tax mill rate. Insurance Generally, annual insurance expense ranges from about $0.20 to $0.40 per square foot in similar facilities. Therefore, I project an annual insurance expense of $0.30 per square foot. -69- 3542 Finger Road, Green Bay, WI INCOME CAPITALIZATION APPROACH Management I also include expense items for the cost of management and replacement reserves. Typical management expense ranges from approximately 2% to 6% of effective gross income. For the subject property, I estimate management at 3%. Replacement Reserves Replacement reserves, or capital reserves, include an allowance for the replacement of short-lived components, such as HVAC, parking lot, and roof. As shown, the range of replacement reserves indicated by Realty Rates for office facilities is $0.40 to $1.00 per square foot, with a typical amount of $0.72 per square foot. Therefore, I estimate the replacement reserve for the subject property at $0.72 per square foot, which is the typical amount shown for office properties. Based on the income and expenses as discussed previously, the resulting net operating income (NOI) is $45,927 (as-is) and $72,106 (as-complete); however, the analysis does not consider real estate taxes. Capitalization Rate The capitalization rate is the factor that converts the stabilized net operating income (NOI) to a present value. It is the ratio of net income to value or sale price. Multiple techniques are utilized for deriving an overall capitalization rate for direct capitalization including extraction from comparable sales, band of investment method, debt coverage ratio analysis and review of investor surveys. Market Extracted Rates Due to the lack of cap rate information from the sales applied in the sales comparison approach, I include cap rates from other area office sales. These cap rates are outlined in the following table. -70- 3542 Finger Road, Green Bay, WI INCOME CAPITALIZATION APPROACH Office Capitalization Rates Comparable Address City Use Price Date NOI Cap Rate 1 1511 West Main Avenue Ashwaubenon General Office $2,150,000 6/12/2025 $182,751 8.50% 2 477 South Nicolet Road Grand Chute General Office $675,000 4/29/2025 $53,944 7.99% 3 1703 South Oneida Street Appleton General Office $1,550,000 10/30/2024 $116,095 7.49% 4 2950 Universal Court Oshkosh General Office $696,000 8/16/2024 $52,837 7.59% 5 4650 West Spencer Street Grand Chute General Office $1,486,331 7/30/2024 $122,027 8.21% 6 2100 Omro Road Oshkosh General Office $3,050,000 5/23/2024 $233,026 7.64% 7 315 Burton Road New London General Office $594,000 4/30/2024 $47,574 8.01% 8 1414 North Taylor Drive Sheboygan Medical/General Office $8,300,000 11/15/2023 $597,467 7.20% 9 1337 Royalton Street Waupaca General Office $725,000 10/31/2023 $58,214 8.03% 10 3416 North Association Drive Appleton General Office $360,000 9/28/2023 $31,513 8.75% 11 114-118 South Adams Street Green Bay General Office $2,700,000 6/21/2023 $214,094 7.93% 12 711 Eisenhower Drive Kimberly General Office $1,600,000 4/30/2023 $170,347 10.65% 13 201 Doty Street Green Bay General Office $2,600,000 4/6/2023 $218,920 8.42% 14 1101, 1107, 1111 East South River Street Appleton General Office $8,750,000 3/30/2023 $870,746 9.95% 15 446 North Westhill Boulevard Appleton General Office $1,200,000 3/1/2023 $90,814 7.57% The cap rates shown above range from 7.20% to 10.65%, and average 8.26%. Band of Investment This technique utilizes lender and real estate investor investment criteria to develop, or synthesize a capitalization rate. There are four key inputs necessary for this method: 1. The loan-to-value ratio (M) 2. The mortgage interest rate (i) 3. The loan term (n) 4. The equity cap rate or equity dividend rate (RE) The mortgage variables are used to build the mortgage constant (RM), which is the total amount of the payments made in one year, expressed as a percentage of the original loan amount. Payments x 12 / Original Loan Amount = Mortgage Constant (RM) The equity cap rate is the annual return to the investor, expressed as a percent of the original amount invested. The annual return to the investor is also known as the equity dividend rate; it is the profit remaining after debt service and all other expenses. After Debt Service Profit / Equity Investment = Equity Cap Rate (RE) Note that the equity cap rate is not the same (usually, that is) as the equity yield rate. The equity yield rate reflects the total return to the investor over the life of the investment. Factors such as appreciation and mortgage pay down affect and usually increase this return to a point higher than the equity dividend rate. In markets where substantial appreciation is expected, investors will often accept a low or even negative equity dividend rate, anticipating a compensating payoff when the property is eventually sold. In markets where little appreciation is expected, much more weight is given to the annual equity dividend. -71- 3542 Finger Road, Green Bay, WI INCOME CAPITALIZATION APPROACH Formula: RM x M = rate RE x (1-M) = rate = Cap Rate (Ro) Debt Coverage Ratio Analysis This technique develops a capitalization rate based on typical mortgage terms. There are four variables necessary for this method: 1. The loan-to-value ratio (M) 2. The mortgage interest rate (i) 3. The loan term (n) 4. The debt coverage ratio (DCR) Items 1 through 3 are discussed above under the Band of Investment section. In this method it is also used to develop the mortgage constant (RM). The debt coverage ratio is the factor by which income exceeds debt on an annual basis. Formula: Debt Coverage Ratio x Loan to Value Ratio x Mortgage Constant = Ro or: DCR x M x RM = Ro I have researched mortgage rates and terms typical for the subject within the market area. The table below details the band of investment and debt coverage ratio analyses calculations. Capitalization Rate Calculations Capitalization Rate Variables Mortgage Interest Rate 7.50% Loan Term (Years) 25 Loan To Value Ratio 70.00% Debt Coverage Ratio 1.1 Equity Dividend Rate 10.00% Band of Investment Analysis Mortgage Constant Loan Ratio Contributions 0.088678941 x 70.00% = 6.21% Equity Dividend Rate Equity Ratio 10.00% x 30.00% = 3.00% Band of Investment Capitalization Rate 9.21% Debt Coverage Ratio Analysis Debt Coverage Ratio x Loan to Value Ratio x Mortgage Constant 1.1 x 0.7 x 0.0886789413356951 = 6.83% Debt Coverage Ratio Capitalization Rate 6.83% -72- 3542 Finger Road, Green Bay, WI INCOME CAPITALIZATION APPROACH Survey Data According to the 2nd Quarter 2025 Realty Rates Investor Survey, cap rates for office properties range from 5.93% to 13.67%, and average 9.70%. The results of this survey are shown as follows. Capitalization Rate Conclusion Based on the information outlined, the appropriate capitalization rate for the subject property is 10.50%, which is 224 basis points above the average cap rate extracted from the comparable sales provided, although it is within the range. This rate considers the location, use, and desirability of the subject within the market area. The elevated interest rates are putting upward pressure on cap rates, which is reflected in the market cap rates shown. This rate considers the physical and locational characteristics of the subject and is adequately supported by the methods and market data applied. As previously discussed, my analysis does not directly include real estate taxes in the capitalized net operating income. For the purposes of this appraisal, the real estate taxes are accounted for by loading the capitalization rate. Since real estate taxes are the responsibility of the tenant except for periods of vacancy and collection loss, I multiply the assessment ratio and tax rate by the estimated vacancy and collection loss, which is then added to the concluded capitalization rate of 10.50%, which equates to 10.66%. The calculation for loading the capitalization rate is shown as follows: -73- 3542 Finger Road, Green Bay, WI INCOME CAPITALIZATION APPROACH Capitalization Rate + (Assessment Ratio x Tax Rate x Vacancy & Collection Loss) = Implied Cap Rate before Taxes 0.105 + (0.7985 x 0.019922324 x .10) = 0.0106590798, rounded to 10.66% Direct Capitalization - As-Is Income Capitalization Analysis Unit/Space Type Income Method Units/SF Annual % of PGI Market Rent $3.50 $/SF/Year 19,991 $69,969 92.1% Expense Reimbursements $5,997 7.9% Potential Gross Income: $75,966 100.0% Vacancy & Collection Loss 10.00% $7,597 Effective Gross Income (EGI): $68,369 90.0% Expense Amount Method Annual $/SF Taxes $0 $/Year $0 $0.00 Insurance $0.30 $/SF $5,997 $0.30 Management 3% % of EGI $2,051 $0.10 Reserves $0.72 $/SF $14,394 $0.72 Total Expenses: $22,442 $1.12 Net Operating Income (NOI): $45,927 $2.30 Capitalization Rate: 10.66% Value (NOI/Cap Rate): $430,838 $21.55 Rounded: $430,000 $21.51 As detailed earlier in the assessment section, my projection of real estate taxes upon completion of the proposed construction project is $7,000. This projected real estate tax amount equates to about $0.35 per square foot, which results in a projected NOI with a real estate tax expense of $45,038. This amount considers that all the real estate tax expense is the responsibility of the tenant. Stabilization Calculations - As-Is Given that the most probable buyer is an owner-occupant, and my analysis assumes a ready tenant is available for immediate occupancy of the subject property, I make no stabilization adjustment for lease up. Conclusion of Income Capitalization Approach - As-Is Based on the analysis detailed on the previous pages, the income capitalization approach results in an as-is market value indication of: $430,000 Four Hundred Thirty Thousand Dollars -74- 3542 Finger Road, Green Bay, WI INCOME CAPITALIZATION APPROACH Direct Capitalization - As-Complete Income Capitalization Analysis Unit/Space Type Income Method Units/SF Annual % of PGI Market Rent $5.00 $/SF/Year 19,991 $99,955 94.3% Expense Reimbursements $5,997 5.7% Potential Gross Income: $105,952 100.0% Vacancy & Collection Loss 10.00% $10,595 Effective Gross Income (EGI): $95,357 90.0% Expense Amount Method Annual $/SF Taxes $0 $/Year $0 $0.00 Insurance $0.30 $/SF $5,997 $0.30 Management 3% % of EGI $2,861 $0.14 Reserves $0.72 $/SF $14,394 $0.72 Total Expenses: $23,252 $1.16 Net Operating Income (NOI): $72,106 $3.61 Capitalization Rate: 10.66% Value (NOI/Cap Rate): $676,412 $33.84 Rounded: $675,000 $33.77 As detailed earlier in the assessment section, my projection of real estate taxes upon completion of the proposed construction project is $10,800. This projected real estate tax amount equates to about $0.54 per square foot, which results in a projected NOI with a real estate tax expense of $70,734. This amount considers that all the real estate tax expense is the responsibility of the tenant. Stabilization Calculations - As-Complete Given that the most probable buyer is an owner-occupant and my analysis assumes a ready tenant is available for immediate occupancy of the subject property, I make no stabilization adjustment for lease up. Conclusion of Income Capitalization Approach - As-Complete Based on the analysis detailed on the previous pages, the income capitalization approach results in a prospective market value indication of: $675,000 Six Hundred Seventy Five Thousand Dollars -75- 3542 Finger Road, Green Bay, WI RECONCILIATION AND FINAL VALUE OPINION RECONCILIATION AND FINAL VALUE OPINION The process of reconciliation involves the analysis of each approach to value. The quality of data applied, the significance of each approach as it relates to market behavior and defensibility of each approach are considered and weighed. Finally, each is considered separately and comparatively with each other. Prospective And As-Is Market Value Indications As-Is As-Complete Cost Approach: N/A N/A Sales Comparison Approach: $440,000 $680,000 Income Capitalization Approach: $430,000 $675,000 Cost Approach A cost approach was not applied because the age of the improvements makes the depreciation difficult to accurately measure. In addition, an investor in the subject property would not consider the cost approach relevant in a purchase decision. Sales Comparison Approach A sales comparison approach was applied, because there is adequate data to develop a market value estimate, and this approach reflects market behavior for this property type. This approach utilizes sales of reasonably similar facilities throughout the market. All the comparable sales would be considered by a typical market participant. Income Capitalization Approach An income capitalization approach was applied because the subject could be an income producing property, and there is adequate data to develop a value estimate by this approach. This approach uses market rent and market expenses. The net operating income is then capitalized to a market value indication by a market supported cap rate. The most probable buyer of the subject property is an owner-user who would only consider the income capitalization approach in their purchasing decision as a check of reasonableness against the sales comparison approach. Therefore, the sales comparison approach is a more reliable indication of market value for the subject property and is given the most weight. -76- 3542 Finger Road, Green Bay, WI RECONCILIATION AND FINAL VALUE OPINION Prospective And As-Is Market Value Conclusions Based on the data and analyses developed in this appraisal, I have reconciled to the following prospective and as-is market value conclusions, subject to the Assumptions and Limiting Conditions and Extraordinary Assumptions, presented in this appraisal. As-Is As-Complete Prospective And As-Is Market Value Conclusions: $440,000 $680,000 Effective Dates: August 20, 2025 December 1, 2025 Property Rights: Fee Simple Fee Simple Premise: Current Prospective This appraisal assignment is based on the following extraordinary assumptions: 1) that the proposed construction project outlined in the report is completed according to the building plans and specifications provided, on or before the anticipated date of construction completion of December 1, 2025; 2) that market conditions as of the date of construction completion are commensurate with current market conditions; 3) that all physical and financial information regarding the subject property, including the cost budget used for the proposed renovation, is accurate; and 4) that the zoning designation is accurate. If any of this information is found to be inaccurate, I reserve the right to amend this appraisal. The use of these extraordinary assumptions may have affected my assignment results. There are no hypothetical conditions applied in this appraisal. -77- 3542 Finger Road, Green Bay, WI RECONCILIATION AND FINAL VALUE OPINION Exposure Time and Marketing Time Exposure Time Exposure time is defined as: “The estimated length of time that the property interest being appraised would have been offered on the market prior to the hypothetical consummation of a sale at market value on the effective date of the appraisal.” 11 Estimated exposure time of the subject, at my opinion of the prospective and as-is market value, is 9 to 12 months considering a reasonable and diligent marketing effort has been made. This estimate is based on the physical and financial characteristics of the subject property, review of national investor surveys, discussions with market participants, and information gathered during the sales verification process. Marketing Time Marketing time is defined as: “An opinion of the amount of time it would likely take to sell a real or personal property interest at the concluded market value or at a benchmark price during the period immediately after the effective date of an appraisal. Marketing time differs from exposure time, which is always presumed to precede the effective date of an appraisal.” 12 Estimated marketing time of the subject, at my opinion of the prospective and as-is market value, is 9 to 12 months considering a reasonable and diligent marketing effort is made. This estimate is based on the physical and financial characteristics of the subject property, review of national investor surveys, discussions with market participants, and information gathered during the sales verification process. 11 Uniform Standards of Professional Appraisal Practice (USPAP), 2016-2017 ed. (Washington DC: The Appraisal Foundation, 2016), 286. 12 Uniform Standards of Professional Appraisal Practice (USPAP), 2016-2017 ed. (Washington DC: The Appraisal Foundation, 2016), 287. -78- 3542 Finger Road, Green Bay, WI ASSUMPTIONS AND LIMITING CONDITIONS ASSUMPTIONS AND LIMITING CONDITIONS Acceptance of and/or use of this report constitutes acceptance of the following assumptions and limiting conditions; these can only be modified by written documents executed by both parties. “Report” means the appraisal or consulting report and conclusions stated therein, to which these Assumptions and Limiting Conditions are annexed. “Property” means the subject of the Report. “Appraiser(s)” means the employee(s) of Alliance Appraisal Group, Ltd. who prepared and signed the Report. 1. No opinion is intended to be express and no responsibility is assumed for the legal description or for any matters that are legal in nature or require legal expertise or specialized knowledge beyond that of a real estate appraiser. Title to the Property is assumed to be good and marketable and the Property is assumed to be free and clear of all liens unless otherwise stated. No survey of the Property was undertaken. 2. The information contained in the Report or upon which the Report is based has been gathered from sources the Appraiser assumes to be reliable and accurate. The owner of the Property may have provided some of such information. Neither the Appraiser nor Alliance Appraisal Group, Ltd. shall be responsible for the accuracy or completeness of such information, including the correctness of estimates, opinions, dimensions, sketches, exhibits and factual matters. Any authorized user of the Report is obligated to bring to the attention of Alliance Appraisal Group, Ltd. any inaccuracies or errors that it believes are contained in the Report. 3. The opinions are only as of the date stated in the Report. Changes since that date in external and market factors or in the Property itself can significantly affect the conclusions in the Report. 4. The Report is to be used in whole and not in part. No part of the Report shall be used in conjunction with any other analysis. Publication of the Report or any portion thereof without the prior written consent of Alliance Appraisal Group, Ltd. is prohibited. Reference to the Appraisal Institute or to the MAI designation is prohibited. Except as may be otherwise stated in the letter of engagement, the Report may not be used by any person(s) other than the party(ies) to whom it is addressed or for purposed other than that for which it is prepared. No part of the Report shall be conveyed to the public through advertising, or used in any sales, promotion, offering or SEC material without Alliance Appraisal Group, Ltd.’s prior written notice. Any authorized user(s) of this Report who provides a copy to, or permits reliance thereon by, any person or entity not authorized by Alliance Appraisal Group, Ltd. in writing to use or rely thereon, hereby agrees to indemnify and hold Alliance Appraisal Group, Ltd., its affiliates and their respective shareholders, directors, officers and employees, harmless from and against all damages, expenses, claims and costs, including attorneys’ fees, incurred in investigating and defending any claim arising from or in any way connected to the use of, or reliance upon, the Report by any such unauthorized person(s) or entity(ies). -79- 3542 Finger Road, Green Bay, WI ASSUMPTIONS AND LIMITING CONDITIONS 5. Except as may be otherwise stated in the letter of engagement, the Appraiser shall not be required to give testimony in any court or administrative proceeding relating to the Property or the Appraisal. 6. The Report assumes (a) responsible ownership and competent management of the Property; (b) there are no hidden or unapparent conditions of the Property, subsoil or structures that render the Property more or less valuable (no responsibility is assumed for such conditions or for arranging for engineering studies that may be required to discover them); (c) full compliance with all applicable federal, state and local zoning and environmental regulations and laws, unless noncompliance is stated, defined and considered in the Report; and (d) all required licenses, certificates of occupancy and other governmental consents have been or can be obtained and renewed for any use on which the value opinion contained in the Report is based. 7. The physical condition of the improvements considered by the Report is based on visual inspection by the Appraiser or other person identified in the Report. Alliance Appraisal Group, Ltd. assumes no responsibility for the soundness of structural components or for the condition of mechanical equipment, plumbing or electrical components. 8. The forecasted potential gross income referred to in the Report may be based on lease summaries provided by the owner or third parties. The Report assumes no responsibility for the authenticity of completeness of lease information provided by others. Alliance Appraisal Group, Ltd. recommends that legal advice be obtained regarding the interpretation of lease provisions in the contractual rights of parties. 9. The forecast of income and expenses are not predictions of the future. Rather, they are the Appraiser’s best opinions of current market thinking on future income and expenses. The Appraiser and Alliance Appraisal Group, Ltd. make no warranty or representation that these forecasts will materialize. The real estate market is constantly fluctuating and changing. It is not the Appraiser’s task to predict or in any way warrant the conditions of a future real estate market; the Appraiser can only reflect what the investment community, as of the date of the Report, envisages for the future in terms of rental rates, expenses, and supply and demand. 10. Unless otherwise stated in the Report, the existence of potentially hazardous or toxic materials on or about the Property was not considered in arriving at the opinion of value. These materials may adversely affect the value of the Property. The Appraisers are not qualified to detect such substances. Alliance Appraisal Group, Ltd. recommends that an environmental expert be employed to determine the impact of these matters on the opinion of value. 11. Unless otherwise stated in the Report, compliance with the requirements of the Americans with Disabilities Act of 1990 (ADA) has not been considered in arriving at the opinion of value. Failure to comply with the requirements of the ADA may adversely affect the value of the Property. Alliance Appraisal Group, Ltd. recommends that an expert in this field be employed to determine the compliance of the Property with the requirements of the ADA and the impact of these matters on the opinion of value. -80- 3542 Finger Road, Green Bay, WI ASSUMPTIONS AND LIMITING CONDITIONS 12. If the Report is submitted to a lender or investor with the prior approval of Alliance Appraisal Group, Ltd., such party should consider this Report as only one factor, together with its independent investment considerations and underwriting criteria, in its overall investment decision. Such lender or investor is specifically cautioned to understand all Extraordinary Assumptions and Hypothetical Conditions and the Assumptions and Limiting Conditions incorporated in this report. 13. If the Report is referred to or included in any offering material or prospectus, the Report shall be deemed referred to or included for informational purposes only and Alliance Appraisal Group, Ltd., its employees and Appraiser have no liability to such recipients. Alliance Appraisal Group, Ltd. disclaims any and all liability to any party other than the party that retained Alliance Appraisal Group, Ltd. to prepare the Report. 14. Any estimate of insurable value, if included within the agreed upon scope of work and presented within this report, is based upon figures derived from a national cost estimating service and is developed consistent with industry practices. However, actual local and regional construction costs may vary significantly from my estimate and individual insurance policies and underwriters have varied specifications, exclusions, and non-insurable items. As such, I strongly recommend that the Client obtain estimates from professionals experienced in establishing insurance coverage for replacing any structure. This analysis should not be relied upon to determine insurance coverage. Furthermore, I make no warranties regarding the accuracy of this estimate. 15. By use of this Report, each party that uses this Report agrees to be bound by all of the Assumptions and Limiting Conditions, Hypothetical Conditions, and Extraordinary Assumptions stated herein. -81- 3542 Finger Road, Green Bay, WI CERTIFICATION CERTIFICATION I certify that, to the best of my knowledge and belief: 1. The statements of fact contained in this report are true and correct. 2. The reported analyses, opinions and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions and conclusions. 3. I have no present or prospective future interest in the property that is the subject of this report, and have no personal interest with respect to the parties involved. 4. I have no bias with respect to the property that is the subject of this report, or to the parties involved with this assignment. 5. My engagement in this assignment was not contingent upon developing or reporting predetermined results. 6. My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value estimate, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. 7. My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice (USPAP). 8. No one provided significant real property appraisal assistance to the person(s) signing this certification. 9. I certify sufficient competence to appraise this property through education and experience, in addition to the internal resources of the appraisal firm. 10. The appraiser has performed no services, as an appraiser or in any other capacity, regarding the property that is the subject of this report within the three-year period immediately preceding acceptance of this assignment. 11. Eric Kawski, MAI has made a personal inspection of the subject property. 12. The reported analyses, opinions, and conclusions were developed, and this report has been prepared in conformity with the requirements of the Code of Professional Ethics & Standards of Professional Appraisal Practice of the Appraisal Institute, which include the Uniform Standards of Professional Appraisal Practice. 13. The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. -82- 3542 Finger Road, Green Bay, WI CERTIFICATION 14. As of the date of this report, Eric Kawski, MAI has completed the continuing education program of the Appraisal Institute. __________________________________ Eric J. Kawski, MAI WI Certified General Appraiser 1947-010 eric@allianceappraisal.com -83- 3542 Finger Road, Green Bay, WI ADDENDA ADDENDA ADDENDUM A: ENGAGEMENT LETTER ADDENDUM B: ZONING ORDINANCE ADDENDUM C: APPRAISER QUALIFICATIONS ADDENDUM D: APPRAISER LICENSE -84- ADDENDUM A Engagement Letter AGREEMENT FOR PROFESSIONAL VALUATION SERVICES Appraisal Assignment DATE OF AGREEMENT: 8/4/2025 PARTIES TO AGREEMENT: Client Nicolet National Bank Attn: Pam A. Woelfel 111 N. Washington St./ P.O. Box 23900 Green Bay, WI 54305-3900 920-686-5659 appraisal-evaluation@nicoletbank.com Appraiser Eric Kawski Alliance Appraisal Group 4321 W. College Ave., Ste 200 Appleton, WI 54914 920-460-9005 eric@allianceappraisal.com Client hereby engages Appraiser to complete an appraisal assignment as follows: PROPERTY IDENTIFICATION 3542 Finger Rd, Green Bay, WI 54311 Tax Parcel #: 21-8069 PROPERTY TYPE Office Building with proposed remodel INTEREST VALUED Fee Simple / Leased Fee INTENDED USERS Nicolet National Bank Note: No other users are intended by Appraiser. Appraiser shall consider the intended users when determining the level of detail to be provided in the Appraisal Report. INTENDED USE To assist Client in a lending decision © 2006, Appraisal Institute TYPE OF VALUE Market value as defined by the appraisal requirements pursuant to FIRREA DATE OF VALUE “as is”, “as complete, option 1” and “as complete, option 2” per the plans HYPOTHETICAL CONDITIONS, EXTRAORDINARY ASSUMPTIONS None APPLICABLE REQUIREMENTS OTHER THAN THE UNIFORM STANDARDS OF PROFESSIONAL APPRAISAL PRACTICE (USPAP) None other ANTICIPATED SCOPE OF WORK Site visit Interior and exterior inspection, on-site Valuation approaches Sales comparison approach / Cost approach / Income approach. Note: Appraiser shall use all approaches necessary to develop a credible opinion of value. APPRAISAL REPORT Report option Appraisal Report Form or format: Narrative CONTACT FOR PROPERTY ACCESS, IF APPLICABLE Dean Dequaine 920-646-2055 DELIVERY DATE On or before 8/25/2025 DELIVERY METHOD E-mail NUMBER OF COPIES E-mail copy PAYMENT TO APPRAISER includes completion certificate © 2006, Appraisal Institute Delay in delivery date may result in a modification in terms or cancellation of this agreement. Please notify Client immediately if delivery date will change. CONFIDENTIALITY Appraiser shall not provide a copy of the written Appraisal Report to, or disclose the results of the appraisal prepared in accordance with this Agreement with, any party other than Client, unless Client authorizes, except as stipulated in the Confidentiality Section of the ETHICS RULE of the Uniform Standards of Professional Appraisal Practice (USPAP). CHANGES TO AGREEMENT Any changes to the assignment as outlined in this Agreement must be agreed to by Client & Appraiser in writing. The identity of the client, intended users, or intended use; the date of value; type of value; or property appraised cannot be changed without a new Agreement. CANCELLATION Client may cancel this Agreement at any time prior to the Appraiser’s delivery of the Appraisal Report upon written notification to the Appraiser. Client shall pay Appraiser for work completed on assignment prior to Appraiser’s receipt of written cancellation notice, unless otherwise agreed upon by Appraiser and Client in writing. NO THIRD PARTY BENEFICIARIES Nothing in this Agreement shall create a contractual relationship between the Appraiser or the Client and any third party, or any cause of action in favor of any third party. This Agreement shall not be construed to render any person or entity a third party beneficiary of this Agreement, including, but not limited to, any third parties identified herein. USE OF EMPLOYEES OR INDEPENDENT CONTRACTORS Appraiser may use employees or independent contractors at Appraiser’s discretion to complete the assignment, unless otherwise agreed by the parties. Notwithstanding, Appraiser shall sign the written Appraisal Report and take full responsibility for the services provided as a result of this Agreement. TESTIMONY AT COURT OR OTHER PROCEEDINGS Unless otherwise stated in this Agreement, Client agrees that Appraiser’s assignment pursuant to this Agreement shall not include the Appraiser’s participation in or preparation for, whether voluntarily or pursuant to subpoena, any oral or written discovery, sworn testimony in a judicial, arbitration or administrative proceeding, or attendance at any judicial, arbitration, or administrative proceeding relating to this assignment. APPRAISER INDEPENDENCE Appraiser cannot agree to provide a value opinion that is contingent on a predetermined amount. Appraiser cannot guarantee the outcome of the assignment in advance. Appraiser cannot insure that the opinion of value developed as a result of this Assignment will serve to facilitate any specific objective by Client or others or advance any particular cause. Appraiser’s opinion of value will be developed competently and with independence, impartiality and objectivity. © 2006, Appraisal Institute EXPIRATION OF AGREEMENT This Agreement is valid only if signed by both Appraiser and Client within 15 days of the Date of Agreement specified. GOVERNING LAW & JURISDICTION The interpretation and enforcement of this Agreement shall be governed by the laws of the state in which the Appraiser's principal place of business is located, exclusive of any choice of law rules. By Appraiser: By Client: Nicolet National Bank ________________________________ _______________________________ (Signature) (Signature) Eric J. Kawski, MAI ________________________________ Pam A. Woelfel _______________________________ (Printed name) (Printed name) August 5, 2025 ________________________________ 8/4/2025 _______________________________ (date) (date) Please sign & return or include signed copy in report. Thank You. © 2006, Appraisal Institute ADDENDUM B Zoning Ordinance ADDENDUM C Appraiser Qualifications ERIC J. KAWSKI, MAI EMPLOYMENT:  President, Alliance Appraisal Group, Ltd, Appleton WI (2024-Present)  Vice President, Alliance Appraisal Group, Ltd, Appleton WI (2014-2023)  Commercial Appraiser, L.A. Duesterbeck & Associates, Appleton WI (2010-2014)  Residential/Commercial Appraiser, Appraisal Services, Stevens Point WI (2005-2010) EXPERIENCE:  Commercial real estate appraiser and consultant since 2005  Possesses significant expertise and experience in analysis, valuation, and consulting regarding all property types, including office, retail, industrial, multi-unit, land, land developments, and special use properties such as, but not limited to, elderly housing and mobile home parks  Major recent assignments include large-scale industrial buildings, shopping centers, and multi-property portfolios EDUCATION: Graduate of University of Wisconsin – Stevens Point (2008) Bachelor of Science with a major in Business Administration and a minor in Accounting Successfully completed the following appraisal courses:  Basic Appraisal Principles  Basic Appraisal Procedures  Residential Sales Comparison and Income Approach  Residential Market Analysis & Highest and Best Use  Residential Site Valuation and Cost Approach  Residential Report Writing and Case Studies  General Appraiser Market Analysis and Highest & Best Use  General Appraiser Sales Comparison Approach  General Appraiser Site Valuation & Cost Approach  General Appraiser Report Writing & Case Studies  General Appraiser Income Approach Part I  General Appraiser Income Approach Part II  Advanced Income Capitalization  Advanced Concepts & Case Studies  Advanced Market Analysis and Highest & Best Use  Real Estate Finance Statistics and Valuation Modeling  Marketability Studies: Advanced Considerations and Applications  Fundamentals of Apartment Appraising  Appraisal of Medical Office Buildings  Appraising Automobile Dealerships  Small Hotel/Motel Valuation  Forecasting Revenue  Analyzing Operating Expenses  Business Practices and Ethics  15-Hour National USPAP AFFILIATIONS/PROFESSIONAL DESIGNATIONS:  Wisconsin Certified General Appraiser #1947  MAI professional designation, awarded 2017 by the Appraisal Institute ADDENDUM D Appraiser License EXPIRES: 12/14/2025 NO. 1947 - 10 The State of Wisconsin Department of Safety and Professional Services REAL ESTATE APPRAISERS BOARD Hereby certifies that eric j kawski was granted a license to practice as a APPRAISER, CERTIFIED GENERAL (551) in the State of Wisconsin in accordance with Wisconsin Law on the 22nd day of May in the year 2013. The authority granted herein must be renewed each biennium by the granting authority. In witness thereof, the State of Wisconsin Real Estate Appraisers Board has caused this certificate to be issued under the seal of the Department of Safety and Professional Services DSPS Secretary This certificate was printed on the 20th day of November in the year 2023 RE COMMERCIAL LLC Sean Brick sean.brick@recwi.com 13 April, 2026 IC Construction Company Dean Dequaine 3542 Finger Road Green Bay, WI 54311 RE: 3542 Finger Road, Green Bay, WI 54311 Dear Dean, Included in this correspondence is our Market Analysis for your building located at 3542 Finger Road, Green Bay, WI. Also, I have included an overview of RE Commercial LLC’s Marketing Program which would be implemented for this building. Marketing Program • A full-color, custom multi-page brochure outlining the specifics of the property. • Marketing information will be posted on Wisconsin’s Economic Development website, RE Commercial LLC's website, as well as subscription-based commercial real estate websites such as CoStar, CREXI and LoopNet. • The brochures will be distributed to commercial real estate brokers conducting business throughout the State of Wisconsin with a focus on the Northeast Wisconsin region. • We will coordinate all property tours and follow-ups. • A sign can be placed on the property. • The marketing team will consist of two brokers who currently focus on the commercial/business market in the Green Bay/Fox Valley area. Heading up this assignment will be Sean Brick, Associate assisting will be Todd DeVillers. • RE Commercial LLC will be responsible for all marketing costs associated with the leasing of this property including signage, advertising, and all other miscellaneous expenses associated with the marketing of this property. 677 Baeten Road Industrial, Office, Retail and Investment T 920 997 3334 Green Bay, WI 54304 Real Estate Commissions In the event of a sale/lease, RE Commercial LLC will receive a sales/leasing commission of 5% based on the purchase price. In the event of a co-broke, RE Commercial LLC will receive a 6% sales /leasing commission. Term of Listing Twelve months Valuation Using Comparable Sales Approach The subject property is located in the Northeastern part of the Greater Green Bay Area. The property has a couple of potentially limiting factors impacting potential market value. First, would be the fact that it is perpendicular to Finger Road meaning suites would not face directly out to Finger Road. This would likely limit the number of potential retail type users we would have as prospects. Secondly, the geographical location will be slightly limiting as end users will have to want to be in that exact area to attract their clientele to their professional services. Lastly the conversion cost from it’s existing conditions to white box office or smaller suites will be expensive making leasing rates potentially less competitive for the location. COMPARABLE LEASING OPPORTUNITIES in Green Bay Asking Comments Address Size Divisible Rate 10,000sq 2046 Noel Drive Yes $18.00 NNN Brick Stand Alone Building ft Modified 1831 University Ave 1922 sq ft No $23.00 Brick Multi-Tenant Building Gross 6,000 sq ft Modified 1110 Kepler Drive No $36.00 Newer Modern Building Gross 10,200 sq 3193 Voyager Drive Yes $16.00 NNN Newer Brick Building ft 2976 Voyager Drive 2286 sq ft No $10.80 NNN Older Multi-tenant building Based on the market competition, we would recommend marketing the space as is to attract a user that would need the minimum amount of build-out as is possible. Simultaneously, we would suggest we develop a build-to-suit marketing sheet to attract anyone interested in being in the area looking for professional office space. 677 Baeten Road Industrial, Office, Retail and Investment 920.997.3334 Green Bay, WI 54304 Based on all of the above information we recommend an asking price of $6.50 per square foot for the space as is with the final rate being determined based on the scope of the project and the length of the lease. Thank you for allowing RE Commercial LLC the opportunity to work with you on this project. We would like the opportunity to be able to secure a buyer for your property. Thanks again for your business. Sincerely, Sean Brick Associate 677 Baeten Road Industrial, Office, Retail and Investment 920.997.3334 Green Bay, WI 54304