Form 10-Q

0001193125-11-310615.txt : 20111114 0001193125-11-310615.hdr.sgml : 20111111 20111114151401 ACCESSION NUMBER: 0001193125-11-310615 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20110930 FILED AS OF DATE: 20111114 DATE AS OF CHANGE: 20111114 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DEL TACO RESTAURANT PROPERTIES I CENTRAL INDEX KEY: 0000711213 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 953852699 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-16191 FILM NUMBER: 111201596 BUSINESS ADDRESS: STREET 1: 23041 AVENIDA DE LA CARLOTA, SUITE 400 CITY: LAGUNA HILLS STATE: CA ZIP: 92653 BUSINESS PHONE: 714 462-9300 MAIL ADDRESS: STREET 1: 1800 W KATELLA AVENUE CITY: ORANGE STATE: CA ZIP: 92667 10-Q 1 d254036d10q.htm FORM 10-Q Form 10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark one)

QUARTERLYREPORT UNDER SECTION 13 OR 15(d)

OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2011

TRANSITIONREPORT PURSUANT TO SECTION 13 OR 15(d)

OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission file no. 0-16191

DEL TACO RESTAURANT PROPERTIES I

(A California limited partnership)

(Exact name of registrant as specified in its charter)

California

95-3852699

(State or other jurisdiction of

incorporation or organization)

(I.R.S. Employer

Identification Number)

25521 Commercentre Drive

Lake Forest, California

92630

(Address of principal executive offices)

(Zip Code)

(949) 462-9300

(Registrant’s telephone number, including area code)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes þ No ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes þ No ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.


Large accelerated filer ¨	Accelerated filer ¨	Non-accelerated filer þ	Smaller reporting company ¨
	(Do not check if a smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ¨ No þ

DOCUMENTS INCORPORATED BY REFERENCE

Portions of the registrant’s Form S-11 Registration Statement filed December 17, 1982 are incorporated by reference into Part IV of this report.

INDEX

DEL TACO RESTAURANT PROPERTIES I


	PAGE NUMBER
PART I. FINANCIAL INFORMATION

Item 1. Financial Statements

Condensed Balance Sheets at September 30, 2011 (Unaudited) and December 31, 2010		3

Condensed Statements of Income for the three and nine months ended September 30, 2011 and 2010 (Unaudited)		4

Condensed Statements of Cash Flows for the nine months ended September 30, 2011 and 2010 (Unaudited)		5

Notes to Condensed Financial Statements (Unaudited)		6

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations		9

Item 3. Quantitative and Qualitative Disclosures About Market Risk		11

Item 4. Controls and Procedures		11

PART II. OTHER INFORMATION

Item 6. Exhibits		12

SIGNATURE		13

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PART I. FINANCIAL INFORMATION

ITEM I. FINANCIAL STATEMENTS

DEL TACO RESTAURANT PROPERTIES I

CONDENSED BALANCE SHEETS


	September, 30 2011		December 31, 2010
	(Unaudited)
ASSETS
CURRENT ASSETS:
Cash	$	213,737	$	225,302
Receivable from Del Taco LLC		60,545		64,881
Other current assets		987		1,366

Total current assets		275,269		291,549

PROPERTY AND EQUIPMENT:
Land		1,633,188		1,633,188
Land improvements		296,497		296,497
Buildings and improvements		1,013,134		1,013,134
Machinery and equipment		1,136,026		1,136,026

		4,078,845		4,078,845
Less—accumulated depreciation		2,185,590		2,163,879

		1,893,255		1,914,966

	$	2,168,524	$	2,206,515

LIABILITIES AND PARTNERS’ EQUITY
CURRENT LIABILITIES:
Payable to limited partners	$	40,072	$	44,368
Accounts payable		1,977		9,290

Total current liabilities		42,049		53,658

PARTNERS’ EQUITY:
Limited partners; 8,751 units outstanding at September 30, 2011 and December 31, 2010		1,865,114		1,891,231
General partner-Del Taco LLC		261,361		261,626

		2,126,475		2,152,857

	$	2,168,524	$	2,206,515

See accompanying notes to condensed financial statements.

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DEL TACO RESTAURANT PROPERTIES I

CONDENSED STATEMENTS OF INCOME

(Unaudited)


	Three Months Ended September 30,				Nine Months Ended September 30,
	2011		2010		2011		2010
RENTAL REVENUES	$	185,760	$	193,287	$	551,897	$	559,141

EXPENSES:
General and administrative		15,722		11,914		66,523		58,561
Depreciation		7,237		7,237		21,711		21,711

		22,959		19,151		88,234		80,272

Operating income		162,801		174,136		463,663		478,869
OTHER INCOME:
Interest		59		67		182		192
Other		625		125		1,700		750

Net income	$	163,485	$	174,328	$	465,545	$	479,811

Net income per limited partnership unit (Note 2)	$	18.50	$	19.72	$	52.67	$	54.28

Number of units used in computing per unit amounts		8,751		8,751		8,751		8,751

See accompanying notes to condensed financial statements.

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DEL TACO RESTAURANT PROPERTIES I

CONDENSED STATEMENTS OF CASH FLOWS

(Unaudited)


	Nine Months Ended September 30,
	2011			2010
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$	465,545		$	479,811
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation		21,711			21,711
Changes in operating assets and liabilities:
Receivable from Del Taco LLC		4,336			103
Other current assets		379			(191	)
Payable to limited partners		(4,296	)		3,960
Accounts payable		(7,313	)		4,015

Net cash provided by operating activities		480,362			509,409

CASH FLOWS FROM FINANCING ACTIVITIES:
Cash distributions to partners		(491,927	)		(491,523	)

Net change in cash		(11,565	)		17,886
Beginning cash balance		225,302			218,535

Ending cash balance	$	213,737		$	236,421

See accompanying notes to condensed financial statements.

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DEL TACO RESTAURANT PROPERTIES I

NOTES TO CONDENSED FINANCIAL STATEMENTS

FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2011

UNAUDITED

NOTE 1 – BASIS OF PRESENTATION

The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements and should therefore be read in conjunction with the financial statements and notes thereto contained in the annual report on Form 10-K for the year ended December 31, 2010 for Del Taco Restaurant Properties I (the Partnership or the Company). In the opinion of management, all adjustments (consisting of normal recurring accruals) necessary to present fairly the Partnership’s financial position at September 30, 2011, the results of operations for the three and nine month periods ended September 30, 2011 and 2010 and cash flows for the nine month periods ended September 30, 2011 and 2010 have been included. Operating results for the three and nine months ended September 30, 2011 are not necessarily indicative of the results that may be expected for the year ending December 31, 2011. Amounts related to disclosure of December 31, 2010 balances within these condensed financial statements were derived from the 2010 audited financial statements.

Management has evaluated events subsequent to September 30, 2011 through the date that the accompanying condensed financial statements were filed with the Securities and Exchange Commission for transactions and other events which may require adjustment of and/or disclosure in such financial statements.

NOTE 2 – NET INCOME PER LIMITED PARTNERSHIP UNIT

Net income per limited partnership unit is based on net income attributable to the limited partners (after 1% allocation to the general partner) using the weighted average number of units outstanding during the periods presented, which amounted to 8,751 in 2011 and 2010.

Pursuant to the partnership agreement, annual partnership net income is allocated one percent to Del Taco LLC, formerly known as Del Taco, Inc., (Del Taco or the General Partner) and 99 percent to the limited partners. A partnership net loss in any year will be allocated 24 percent to the General Partner and 76 percent to the limited partners until the losses so allocated equal income previously allocated. Any additional losses will be allocated one percent to the General Partner and 99 percent to the limited partners. Partnership gains from any sale or refinancing will be allocated one percent to the General Partner and 99 percent to the limited partners until allocated gains and profits equal losses. Additional gains will be allocated 24 percent to the General Partner and 76 percent to the limited partners.

NOTE 3 – LEASING ACTIVITIES

The Partnership leases six properties for operation of restaurants to Del Taco on a triple net basis. One property has been subleased to a Del Taco franchisee. The leases are for terms of 35 years commencing with the completion of the restaurant facility located on each property and require monthly rentals equal to 12 percent of the gross sales of the restaurants. The leases expire in the years 2020 to 2021. Pursuant to the

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DEL TACO RESTAURANT PROPERTIES I

NOTES TO CONDENSED FINANCIAL STATEMENTS – CONTINUED

FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2011

UNAUDITED

NOTE 3 – LEASING ACTIVITIES – continued

lease agreements, minimum rentals of $3,500 per month are due to the Partnership during the first six months of any non-operating period caused by an insured casualty loss.

For the three months ended September 30, 2011, the five restaurants operated by Del Taco, for which the Partnership is the lessor, had combined, unaudited sales of $1,323,105 and unaudited net losses of $2,302 as compared to unaudited sales of $1,367,465 and unaudited net income of $13,287, respectively, for the corresponding period in 2010. Net income or loss of each restaurant includes charges for general and administrative expenses incurred in connection with supervision of restaurant operations and interest expense and the increase in net loss from the corresponding period of the prior year primarily relates to increases in operating costs. For the three months ended September 30, 2011, the one restaurant operated by a Del Taco franchisee, for which the Partnership is the lessor, had unaudited sales of $224,898 as compared with $243,261 during the same period in 2010.

For the nine months ended September 30, 2011, the five restaurants operated by Del Taco, for which the Partnership is the lessor, had combined, unaudited sales of $3,915,976 and unaudited net losses of $4,535 as compared to $3,951,243 and unaudited net losses of $38,566 for the corresponding period in 2010. Net income or loss of each restaurant includes charges for general and administrative expenses incurred in connection with supervision of restaurant operations and interest expense and the decrease in net loss from the corresponding period of the prior year primarily relates to decreases in operating costs. For the nine months ended September 30, 2011, the one restaurant operated by a Del Taco franchisee, for which the Partnership is the lessor, had unaudited sales of $683,166 as compared with $708,261 during the same period in 2010.

NOTE 4 – TRANSACTIONS WITH DEL TACO

The receivable from Del Taco consists primarily of rent accrued for the month of September 2011. The September rent receivable was collected in October 2011.

Del Taco serves in the capacity of general partner in other partnerships which are engaged in the business of operating restaurants, and three other partnerships which were formed for the purpose of acquiring real property in California for construction of Mexican-American restaurants for lease under long-term agreements to Del Taco for operation under the Del Taco trade name.

In addition, see Note 5 with respect to certain distributions to the General Partner.

NOTE 5 – DISTRIBUTIONS

Total cash distributions declared and paid in February, May and August 2011 were $175,933, $156,378 and $159,616, respectively. On October 27, 2011, a distribution to the limited partners of $166,979, or approximately $19.08 per limited partnership unit, was approved. Such distribution was paid on November 3, 2011. The General Partner also received a distribution of $1,687 with respect to its 1% partnership interest in November 2011.

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DEL TACO RESTAURANT PROPERTIES I

NOTES TO CONDENSED FINANCIAL STATEMENTS – CONTINUED

FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2011

UNAUDITED

NOTE 6 – PAYABLE TO LIMITED PARTNERS

Payable to limited partners represents a reclassification from cash for distribution checks made to limited partners that have remained outstanding for six months or longer.

NOTE 7 – CONCENTRATION OF RISK

The six restaurants leased to Del Taco make up all of the income producing assets of the Partnership and contributed all of the Partnership’s rental revenues during the three and nine months ended September 30, 2011 and 2010. Therefore, the business of the Partnership is entirely dependent on the success of the Del Taco trade name restaurants that lease the properties.

The Partnership maintains substantially all of its cash and cash equivalents at one major commercial bank. At various times, the cash balance is in excess of the Federal Depository Insurance Corporation’s limits. At September 30, 2011 and December 31, 2010, the Partnership had approximately $236,000 and $236,000, respectively, on deposit at one financial institution.

NOTE 8 – COMMUNICATION FROM CERTAIN LIMITED PARTNERS

During the third quarter several limited partners communicated to the General Partner their desire to sell all of the properties and then dissolve the Partnership. Pursuant to the Partnership agreement, any decision to sell all of the properties and to dissolve the Partnership would require approval from a majority in interest of limited partners. The General Partner will consider what action is appropriate under the circumstances.

-8-

Item 2.

Management’s Discussion and Analysis of Financial Condition and Results of Operations

Communication from Certain Limited Partners

Liquidity and Capital Resources

Del Taco Restaurant Properties I (the Partnership or the Company) offered limited partnership units for sale between March 1983 and March 1984. $4.375 million was raised through the sale of limited partnership units and used to acquire sites and build six restaurants and also to pay commissions to brokers and to reimburse Del Taco LLC (the General Partner or Del Taco) for offering costs incurred.

The six restaurants leased to Del Taco make up all of the income producing assets of the Partnership. Therefore, the business of the Partnership is entirely dependent on the success of the Del Taco trade name restaurants that lease the properties. The success of the restaurants is dependent on a large variety of factors, including, but not limited to, competition, consumer demand and preference for fast food, in general, and for Mexican-American food in particular.

Results of Operations

The Partnership owns six properties that are under long-term lease to Del Taco for restaurant operations (Del Taco, in turn, has subleased one of the restaurants to a Del Taco franchisee).

The following table sets forth rental revenue earned by restaurant (unaudited):


	Three Months Ended September 30,				Nine Months Ended September 30,
	2011		2010		2011		2010
Riverside Avenue, Rialto, CA	$	29,556	$	31,878	$	88,528	$	90,029
Elden Avenue, Moreno Valley, CA		24,440		25,644		71,976		75,702
Foothill Boulevard, La Verne, CA		42,811		43,838		125,855		126,736
Baseline & Archibald, Rancho Cucamonga, CA		26,988		29,191		81,980		84,991
Elkhorn Boulevard, Sacramento, CA		26,935		28,011		80,217		79,526
Haven Avenue, Rancho Cucamonga, CA		35,030		34,725		103,341		102,157

Total	$	185,760	$	193,287	$	551,897	$	559,141

The Partnership receives rental revenues equal to 12 percent of gross sales from the restaurants. The Partnership earned rental revenue of $185,760 during the three month period ended September 30, 2011, which represents a decrease of $7,527 from the corresponding period in 2010. The Partnership earned rental revenue of $551,897 during the nine month period ended September 30, 2011, which represents a decrease of $7,244 from the corresponding period in 2010. The changes in rental revenues between 2010 and 2011 are directly attributable to changes in sales levels at the restaurants under lease due to local competitive and industry factors.

-9-

Item 2.

Management’s Discussion and Analysis of Financial Condition and Results of Operations – continued

The following table breaks down general and administrative expenses by type of expense:


	Percent of Total General & Administrative Expense
	Three Months Ended September 30,						Nine Months Ended September 30,
	2011			2010			2011			2010
Accounting fees		33.85	%		59.60	%		62.89	%		71.30	%
Distribution of information to limited partners		66.15	%		40.40	%		37.11	%		28.70	%

		100.00	%		100.00	%		100.00	%		100.00	%

General and administrative costs increased during the three month and nine month periods from 2010 to 2011 primarily due to increased costs for printing primarily related to a new filing process known as XBRL and the distribution of information to limited partners, partially offset by a reduction in software licensing fees.

For the three month period ended September 30, 2011, net income decreased by $10,843 from 2010 to 2011 due to the decrease in revenues of $7,527 and the increase in general and administrative expenses of $3,808, partially offset by the increase in interest and other income of $492. For the nine month period ended September 30, 2011, net income decreased $14,266 from 2010 to 2011 due to the decrease in revenues of $7,244 and the increase in general and administrative expenses of $7,962, partially offset by the increase in interest and other income of $940.

Significant Recent Accounting Pronouncements

None.

Off-Balance Sheet Arrangements

None

Critical Accounting Policies and Estimates

Management’s discussion and analysis of financial condition and results of operations, as well as disclosures included elsewhere in this report on Form 10-Q are based upon the Partnership’s financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States of America. The preparation of these financial statements requires management to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses. The Partnership believes the critical accounting policies that most impact the financial statements are described below. A summary of the significant accounting policies of the Partnership can be found in Note 1 to the Financial Statements which is included in the Partnership’s December 31, 2010 Form 10-K.

-10-

Item 2.

Management’s Discussion and Analysis of Financial Condition and Results of Operations – continued

Revenue Recognition: Rental revenue is recognized based on 12 percent of gross sales of the restaurants for the corresponding period, and is earned at the point of sale.

Property and Equipment: Property and equipment is stated at cost. Depreciation is computed using the straight-line method over estimated useful lives which are 20 years for land improvements, 35 years for buildings and improvements, and 10 years for machinery and equipment.

The Partnership accounts for property and equipment in accordance with authoritative guidance issued by the Financial Accounting Standards Board that requires long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of the asset may not be recoverable. In evaluating long-lived assets held for use, an impairment loss is recognized if the sum of the expected future cash flows (undiscounted and without interest charges) is less than the carrying value of the asset. Once a determination has been made that an impairment loss should be recognized for long-lived assets, various assumptions and estimates are used to determine fair value including, among others, estimated costs of construction and development, recent sales of comparable properties and the opinions of fair value prepared by independent real estate appraisers. Long-lived assets to be disposed of are reported at the lower of carrying amount or fair value less cost to sell.

Item 3.

Quantitative and Qualitative Disclosures About Market Risk.

None.

Item 4.

Controls and Procedures

(a)

Evaluation of disclosure controls and procedures:

As of the end of the period covered by this quarterly report, we carried out an evaluation, under the supervision and with the participation of the Company’s management, including the Company’s Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures. Based upon that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the Company’s disclosure controls and procedures are effective in timely alerting them to material information relating to the Company required to be included in the Company’s periodic Securities and Exchange Commission filings.

(b)

Changes in internal controls:

There were no significant changes in the Company’s internal controls over financial reporting that occurred during our most recent fiscal quarter that materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

(c)

Asset-backed issuers:

Not applicable.

-11-

PART II. OTHER INFORMATION

There is no information required to be reported for any items under Part II, except as follows:

Item 6. Exhibits

(a)

Exhibits



		31.1		Paul J. B. Murphy, III’s Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

		31.2		Steven L. Brake’s Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

		32.1		Certification pursuant to subsections (a) and (b) of Section 1350, Chapter 63 of Title 18, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

		101.INS		XBRL Instance Document*

		101.SCH		XBRL Taxonomy Extension Schema Document*

		101.CAL		XBRL Taxonomy Extension Calculation Linkbase Document*

		101.LAB		XBRL Taxonomy Extension Label Linkbase Document*

		101.PRE		XBRL Taxonomy Extension Presentation Linkbase Document*

Pursuant to Rule 406T of Regulation S-T, the Interactive Data Files on Exhibit 101 hereto are deemed not filed or part of a registration statement or prospectus for purposes of Section 11 or 12 of the Securities Act of 1933, as amended, are deemed not filed for purposes of Section 18 of the Securities and Exchange Act of 1934, as amended, and otherwise are not subject to liability under these sections.

-12-

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.


		DEL TACO RESTAURANT PROPERTIES I
		(a California limited partnership)
		Registrant
		Del Taco LLC
		General Partner



Date: November 14, 2011		/s/ Steven L. Brake
		Steven L. Brake
		Chief Financial Officer
		(Principal Financial Officer)

-13-

EX-31.1 2 d254036dex311.htm EXHIBIT 31.1 Exhibit 31.1

Exhibit 31.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER PURSUANT TO SECURITIES

ACT RULES 13A-14 AND 15D-14 AS ADOPTED PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Paul J. B. Murphy, III, certify that:

1.	I have reviewed this quarterly (“report”) on Form 10-Q of Del Taco Restaurant Properties I;

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures as of the end of the period covered by this report based on such evaluation; and

Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.	The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent function):

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.


Date: November 14, 2011		/s/ Paul J. B. Murphy, III
		Paul J. B. Murphy, III
		Chief Executive Officer

EX-31.2 3 d254036dex312.htm EXHIBIT 31.2 Exhibit 31.2

Exhibit 31.2

CERTIFICATION OF TREASURER PURSUANT TO SECURITIES

ACT RULES 13A-14 AND 15D-14 AS ADOPTED PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Steven L. Brake, certify that:

1.	I have reviewed this quarterly report (“report”) on Form 10-Q of Del Taco Restaurant Properties I;

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant’s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

Designed such internal controls over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

5.	The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent function):

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.


Date: November 14, 2011		/s/ Steven L. Brake
		Steven L. Brake
		Chief Financial Officer
		(Principal Financial Officer)

EX-32.1 4 d254036dex321.htm EXHIBIT 32.1 Exhibit 32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

(SUBSECTIONS (a) AND (b) OF SECTION 1350, CHAPTER 63 OF TITLE 18,

UNITED STATES CODE)

In connection with the Quarterly Report of Del Taco Restaurant Properties I (the “Company”) on Form 10-Q for the period ended September 30, 2011 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), each of the undersigned officers of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Partnership.


Date: November 14, 2011		/s/ Paul J. B. Murphy, III
		Paul J. B. Murphy, III
		Chief Executive Officer
Date: November 14, 2011		/s/ Steven L. Brake
		Steven L. Brake
		Chief Financial Officer
		(Principal Financial Officer)

A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

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NOTE 1 – BASIS OF PRESENTATION The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements and should therefore be read in conjunction with the financial statements and notes thereto contained in the annual report on Form 10-K for the year ended December 31, 2010 for Del Taco Restaurant Properties I (the Partnership or the Company). In the opinion of management, all adjustments (consisting of normal recurring accruals) necessary to present fairly the Partnership’s financial position at September 30, 2011, the results of operations for the three and nine month periods ended September 30, 2011 and 2010 and cash flows for the nine month periods ended September 30, 2011 and 2010 have been included. Operating results for the three and nine months ended September 30, 2011 are not necessarily indicative of the results that may be expected for the year ending December 31, 2011. Amounts related to disclosure of December 31, 2010 balances within these condensed financial statements were derived from the 2010 audited financial statements. Management has evaluated events subsequent to September 30, 2011 through the date that the accompanying condensed financial statements were filed with the Securities and Exchange Commission for transactions and other events which may require adjustment of and/or disclosure in such financial statements.

NOTE 2 – NET INCOME PER LIMITED PARTNERSHIP UNIT Net income per limited partnership unit is based on net income attributable to the limited partners (after 1% allocation to the general partner) using the weighted average number of units outstanding during the periods presented, which amounted to 8,751 in 2011 and 2010. Pursuant to the partnership agreement, annual partnership net income is allocated one percent to Del Taco LLC, formerly known as Del Taco, Inc., (Del Taco or the General Partner) and 99 percent to the limited partners. A partnership net loss in any year will be allocated 24 percent to the General Partner and 76 percent to the limited partners until the losses so allocated equal income previously allocated. Any additional losses will be allocated one percent to the General Partner and 99 percent to the limited partners. Partnership gains from any sale or refinancing will be allocated one percent to the General Partner and 99 percent to the limited partners until allocated gains and profits equal losses. Additional gains will be allocated 24 percent to the General Partner and 76 percent to the limited partners.

NOTE 3 – LEASING ACTIVITIES The Partnership leases six properties for operation of restaurants to Del Taco on a triple net basis. One property has been subleased to a Del Taco franchisee. The leases are for terms of 35 years commencing with the completion of the restaurant facility located on each property and require monthly rentals equal to 12 percent of the gross sales of the restaurants. The leases expire in the years 2020 to 2021. Pursuant to the lease agreements, minimum rentals of $3,500 per month are due to the Partnership during the first six months of any non-operating period caused by an insured casualty loss. For the three months ended September 30, 2011, the five restaurants operated by Del Taco, for which the Partnership is the lessor, had combined, unaudited sales of $1,323,105 and unaudited net losses of $2,302 as compared to unaudited sales of $1,367,465 and unaudited net income of $13,287, respectively, for the corresponding period in 2010. Net income or loss of each restaurant includes charges for general and administrative expenses incurred in connection with supervision of restaurant operations and interest expense and the increase in net loss from the corresponding period of the prior year primarily relates to increases in operating costs. For the three months ended September 30, 2011, the one restaurant operated by a Del Taco franchisee, for which the Partnership is the lessor, had unaudited sales of $224,898 as compared with $243,261 during the same period in 2010. For the nine months ended September 30, 2011, the five restaurants operated by Del Taco, for which the Partnership is the lessor, had combined, unaudited sales of $3,915,976 and unaudited net losses of $4,535 as compared to $3,951,243 and unaudited net losses of $38,566 for the corresponding period in 2010. Net income or loss of each restaurant includes charges for general and administrative expenses incurred in connection with supervision of restaurant operations and interest expense and the decrease in net loss from the corresponding period of the prior year primarily relates to decreases in operating costs. For the nine months ended September 30, 2011, the one restaurant operated by a Del Taco franchisee, for which the Partnership is the lessor, had unaudited sales of $683,166 as compared with $708,261 during the same period in 2010.

NOTE 4 – TRANSACTIONS WITH DEL TACO The receivable from Del Taco consists primarily of rent accrued for the month of September 2011. The September rent receivable was collected in October 2011. Del Taco serves in the capacity of general partner in other partnerships which are engaged in the business of operating restaurants, and three other partnerships which were formed for the purpose of acquiring real property in California for construction of Mexican-American restaurants for lease under long-term agreements to Del Taco for operation under the Del Taco trade name. In addition, see Note 5 with respect to certain distributions to the General Partner.

NOTE 5 – DISTRIBUTIONS Total cash distributions declared and paid in February, May and August 2011 were $175,933, $156,378 and $159,616, respectively. On October 27, 2011, a distribution to the limited partners of $166,979, or approximately $19.08 per limited partnership unit, was approved. Such distribution was paid on November 3, 2011. The General Partner also received a distribution of $1,687 with respect to its 1% partnership interest in November 2011.

NOTE 6 – PAYABLE TO LIMITED PARTNERS Payable to limited partners represents a reclassification from cash for distribution checks made to limited partners that have remained outstanding for six months or longer.

NOTE 7 – CONCENTRATION OF RISK The six restaurants leased to Del Taco make up all of the income producing assets of the Partnership and contributed all of the Partnership’s rental revenues during the three and nine months ended September 30, 2011 and 2010. Therefore, the business of the Partnership is entirely dependent on the success of the Del Taco trade name restaurants that lease the properties. The Partnership maintains substantially all of its cash and cash equivalents at one major commercial bank. At various times, the cash balance is in excess of the Federal Depository Insurance Corporation’s limits. At September 30, 2011 and December 31, 2010, the Partnership had approximately $236,000 and $236,000, respectively, on deposit at one financial institution.

NOTE 8 – COMMUNICATION FROM CERTAIN LIMITED PARTNERS During the third quarter several limited partners communicated to the General Partner their desire to sell all of the properties and then dissolve the Partnership. Pursuant to the Partnership agreement, any decision to sell all of the properties and to dissolve the Partnership would require approval from a majority in interest of limited partners. The General Partner will consider what action is appropriate under the circumstances. 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8,751 units outstanding at September 30, 2011 and December 31, 2010 Limited Partners' Capital Account Limited partners, units outstanding Limited Partners' Capital Account, Units Outstanding General partner-Del Taco LLC General Partners' Capital Account General partner-Del Taco LLC Total partners' equity Partners' Capital Total partners' equity Total partners' equity Liabilities and Equity Total liabilities and partners' equity RENTAL REVENUES Operating Leases, Income Statement, Lease Revenue RENTAL REVENUES EXPENSES: Costs and Expenses [Abstract] General and administrative General and Administrative Expense Depreciation Depreciation Depreciation Total expenses Operating Expenses Total expenses Operating income Operating Income (Loss) Operating income OTHER INCOME: Nonoperating Income (Expense) [Abstract] Interest Investment Income, Interest Other Other Nonoperating Income Other Net income Net Income (Loss) Attributable to Parent Net income Net income per limited partnership unit (Note 2) Net Income (Loss), Per Outstanding Limited Partnership Unit, Basic Net income per limited partnership unit (Note 2) Number of units used in computing per unit amounts Weighted Average Limited Partnership Units Outstanding, Basic Number of units used in computing per unit amounts CASH FLOWS FROM OPERATING ACTIVITIES: Net Cash Provided by (Used in) Operating Activities [Abstract] Adjustments to reconcile net income to net cash provided by operating activities: Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract] Changes in operating assets and liabilities: Increase (Decrease) in Operating Capital [Abstract] Receivable from Del Taco LLC Increase (Decrease) in Due from Related Parties, Current Receivable from Del Taco LLC Other current assets Increase (Decrease) in Other Operating Assets Other current assets Payable to limited partners Increase (Decrease) in Accounts Payable, Related Parties Accounts payable Increase (Decrease) in Accounts Payable Accounts payable Net cash provided by operating activities Net Cash Provided by (Used in) Operating Activities Net cash provided by operating activities CASH FLOWS FROM FINANCING ACTIVITIES: Net Cash Provided by (Used in) Financing Activities [Abstract] Cash distributions to partners Payments of Dividends Cash distributions to partners Net change in cash Cash and Cash Equivalents, Period Increase (Decrease) Net change in cash Beginning cash balance Ending cash balance BASIS OF PRESENTATION Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] Basis of Presentation [Abstract] Basis of Presentation [Abstract] NET INCOME PER LIMITED PARTNERSHIP UNIT Earnings Per Share [Text Block] Net Income Per Limited Partnership Unit [Abstract] Net Income Per Limited Partnership Unit [Abstract] LEASING ACTIVITIES Leases of Lessor Disclosure [Text Block] Leasing Activities [Abstract] Leasing Activities [Abstract] TRANSACTIONS WITH DEL TACO Related Party Transactions Disclosure [Text Block] Transactions with Del Taco [Abstract] Transactions with Del Taco [Abstract] DISTRIBUTIONS Partners' Capital Notes Disclosure [Text Block] Distributions [Abstract] Distributions [Abstract] PAYABLE TO LIMITED PARTNERS Other Liabilities Disclosure [Text Block] Payable to Limited Partners [Abstract] Payable to Limited Partners [Abstract] CONCENTRATION OF RISK Concentration Risk Disclosure [Text Block] Concentration of Risk [Abstract] Concentration of Risk [Abstract] Communication from Certain Limited Partners [Text Block] COMMUNICATION FROM CERTAIN LIMITED PARTNERS COMMUNICATION FROM CERTAIN LIMITED PARTNERS Communication From Certain Limited Partners [Abstract] Communication From Certain Limited Partners [Abstract] COMMUNICATION FROM CERTAIN LIMITED PARTNERS Amendment Flag Current Fiscal Year End Date Document Period End Date Document Type Entity Central Index Key Entity Current Reporting Status Entity Filer Category Entity Registrant Name Entity Voluntary Filers Entity Well-known Seasoned Issuer Document Fiscal Period Focus Document Fiscal Year Focus Condensed Balance Sheets [Abstract] Condensed Statements of Income [Abstract] Condensed Statements of Cash Flows [Abstract] EX-101.PRE 9 dtrpl-20110930_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE XML 10 R3.htm IDEA: XBRL DOCUMENT

Condensed Balance Sheets (Parenthetical)	Sep. 30, 2011	Dec. 31, 2010
PARTNERS' EQUITY:
Limited partners, units outstanding	8,751	8,751

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Condensed Statements of Income (Unaudited) (USD $)	3 Months Ended		9 Months Ended
Condensed Statements of Income (Unaudited) (USD $)	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Condensed Statements of Income [Abstract]
RENTAL REVENUES	$ 185,760	$ 193,287	$ 551,897	$ 559,141
EXPENSES:
General and administrative	15,722	11,914	66,523	58,561
Depreciation	7,237	7,237	21,711	21,711
Total expenses	22,959	19,151	88,234	80,272
Operating income	162,801	174,136	463,663	478,869
OTHER INCOME:
Interest	59	67	182	192
Other	625	125	1,700	750
Net income	$ 163,485	$ 174,328	$ 465,545	$ 479,811
Net income per limited partnership unit (Note 2)	$ 18.50	$ 19.72	$ 52.67	$ 54.28
Number of units used in computing per unit amounts	8,751	8,751	8,751	8,751

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Document and Entity Information	Sep. 30, 2011
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Entity Central Index Key	0000711213
Document Type	10-Q
Document Period End Date	Sep. 30, 2011
Amendment Flag	false
Document Fiscal Year Focus	2011
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
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CONCENTRATION OF RISK

NOTE 7 – CONCENTRATION OF RISK

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Leasing Activities

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Leasing Activities [Abstract]

LEASING ACTIVITIES

NOTE 3 – LEASING ACTIVITIES

lease agreements, minimum rentals of $3,500 per month are due to the Partnership during the first six months of any non-operating period caused by an insured casualty loss.

- Definition

The entire disclosure for lessor entity's leasing arrangements for operating, capital and leveraged leases.

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Communication From Certain Limited Partners
9 Months Ended
Sep. 30, 2011
Communication From Certain Limited Partners [Abstract]
COMMUNICATION FROM CERTAIN LIMITED PARTNERS
NOTE 8 – COMMUNICATION FROM CERTAIN LIMITED PARTNERS

During the third quarter several limited partners communicated to the General Partner their desire to sell all of the properties and then dissolve the Partnership. Pursuant to the Partnership agreement, any decision to sell all of the properties and to dissolve the Partnership would require approval from a majority in interest of limited partners. The General Partner will consider what action is appropriate under the circumstances.

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COMMUNICATION FROM CERTAIN LIMITED PARTNERS
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- Definition
COMMUNICATION FROM CERTAIN LIMITED PARTNERS
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XML 18 R6.htm IDEA: XBRL DOCUMENT v2.3.0.15
Basis of Presentation
9 Months Ended
Sep. 30, 2011
Basis of Presentation [Abstract]
BASIS OF PRESENTATION
NOTE 1 – BASIS OF PRESENTATION

The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements and should therefore be read in conjunction with the financial statements and notes thereto contained in the annual report on Form 10-K for the year ended December 31, 2010 for Del Taco Restaurant Properties I (the Partnership or the Company). In the opinion of management, all adjustments (consisting of normal recurring accruals) necessary to present fairly the Partnership’s financial position at September 30, 2011, the results of operations for the three and nine month periods ended September 30, 2011 and 2010 and cash flows for the nine month periods ended September 30, 2011 and 2010 have been included. Operating results for the three and nine months ended September 30, 2011 are not necessarily indicative of the results that may be expected for the year ending December 31, 2011. Amounts related to disclosure of December 31, 2010 balances within these condensed financial statements were derived from the 2010 audited financial statements.

Management has evaluated events subsequent to September 30, 2011 through the date that the accompanying condensed financial statements were filed with the Securities and Exchange Commission for transactions and other events which may require adjustment of and/or disclosure in such financial statements.

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Transactions with Del Taco
9 Months Ended
Sep. 30, 2011
Transactions with Del Taco [Abstract]
TRANSACTIONS WITH DEL TACO
NOTE 4 – TRANSACTIONS WITH DEL TACO

The receivable from Del Taco consists primarily of rent accrued for the month of September 2011. The September rent receivable was collected in October 2011.

Del Taco serves in the capacity of general partner in other partnerships which are engaged in the business of operating restaurants, and three other partnerships which were formed for the purpose of acquiring real property in California for construction of Mexican-American restaurants for lease under long-term agreements to Del Taco for operation under the Del Taco trade name.

In addition, see Note 5 with respect to certain distributions to the General Partner.

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Distributions
9 Months Ended
Sep. 30, 2011
Distributions [Abstract]
DISTRIBUTIONS
NOTE 5 – DISTRIBUTIONS

Total cash distributions declared and paid in February, May and August 2011 were $175,933, $156,378 and $159,616, respectively. On October 27, 2011, a distribution to the limited partners of $166,979, or approximately $19.08 per limited partnership unit, was approved. Such distribution was paid on November 3, 2011. The General Partner also received a distribution of $1,687 with respect to its 1% partnership interest in November 2011.

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Payable to Limited Partners
9 Months Ended
Sep. 30, 2011
Payable to Limited Partners [Abstract]
PAYABLE TO LIMITED PARTNERS
NOTE 6 – PAYABLE TO LIMITED PARTNERS

Payable to limited partners represents a reclassification from cash for distribution checks made to limited partners that have remained outstanding for six months or longer.

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Condensed Statements of Cash Flows (Unaudited) (USD $)
9 Months Ended
Sep. 30, 2011
Sep. 30, 2010
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income $ 465,545 $ 479,811
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation 21,711 21,711
Changes in operating assets and liabilities:
Receivable from Del Taco LLC 4,336 103
Other current assets 379 (191)
Payable to limited partners (4,296) 3,960
Accounts payable (7,313) 4,015
Net cash provided by operating activities 480,362 509,409
CASH FLOWS FROM FINANCING ACTIVITIES:
Cash distributions to partners (491,927) (491,523)
Net change in cash (11,565) 17,886
Beginning cash balance 225,302 218,535
Ending cash balance $ 213,737 $ 236,421
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Net Income Per Limited Partnership Unit
9 Months Ended
Sep. 30, 2011
Net Income Per Limited Partnership Unit [Abstract]
NET INCOME PER LIMITED PARTNERSHIP UNIT
NOTE 2 – NET INCOME PER LIMITED PARTNERSHIP UNIT

Net income per limited partnership unit is based on net income attributable to the limited partners (after 1% allocation to the general partner) using the weighted average number of units outstanding during the periods presented, which amounted to 8,751 in 2011 and 2010.

Pursuant to the partnership agreement, annual partnership net income is allocated one percent to Del Taco LLC, formerly known as Del Taco, Inc., (Del Taco or the General Partner) and 99 percent to the limited partners. A partnership net loss in any year will be allocated 24 percent to the General Partner and 76 percent to the limited partners until the losses so allocated equal income previously allocated. Any additional losses will be allocated one percent to the General Partner and 99 percent to the limited partners. Partnership gains from any sale or refinancing will be allocated one percent to the General Partner and 99 percent to the limited partners until allocated gains and profits equal losses. Additional gains will be allocated 24 percent to the General Partner and 76 percent to the limited partners.

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Condensed Balance Sheets (USD $)
Sep. 30, 2011
Dec. 31, 2010
CURRENT ASSETS:
Cash $ 213,737 $ 225,302
Receivable from Del Taco LLC 60,545 64,881
Other current assets 987 1,366
Total current assets 275,269 291,549
PROPERTY AND EQUIPMENT:
Land 1,633,188 1,633,188
Land improvements 296,497 296,497
Buildings and improvements 1,013,134 1,013,134
Machinery and equipment 1,136,026 1,136,026
Property and equipment, gross 4,078,845 4,078,845
Less--accumulated depreciation 2,185,590 2,163,879
Property and equipment, net 1,893,255 1,914,966
Total assets 2,168,524 2,206,515
CURRENT LIABILITIES:
Payable to limited partners 40,072 44,368
Accounts payable 1,977 9,290
Total current liabilities 42,049 53,658
PARTNERS' EQUITY:
Limited partners; 8,751 units outstanding at September 30, 2011 and December 31, 2010 1,865,114 1,891,231
General partner-Del Taco LLC 261,361 261,626
Total partners' equity 2,126,475 2,152,857
Total liabilities and partners' equity $ 2,168,524 $ 2,206,515
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Condensed Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
Condensed Statements of Cash Flows (Unaudited) (USD $)	Sep. 30, 2011	Sep. 30, 2010
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 465,545	$ 479,811
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	21,711	21,711
Changes in operating assets and liabilities:
Receivable from Del Taco LLC	4,336	103
Other current assets	379	(191)
Payable to limited partners	(4,296)	3,960
Accounts payable	(7,313)	4,015
Net cash provided by operating activities	480,362	509,409
CASH FLOWS FROM FINANCING ACTIVITIES:
Cash distributions to partners	(491,927)	(491,523)
Net change in cash	(11,565)	17,886
Beginning cash balance	225,302	218,535
Ending cash balance	$ 213,737	$ 236,421