0000892626-16-000574.txt : 20161109 0000892626-16-000574.hdr.sgml : 20161109 20161109125115 ACCESSION NUMBER: 0000892626-16-000574 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 25 CONFORMED PERIOD OF REPORT: 20160930 FILED AS OF DATE: 20161109 DATE AS OF CHANGE: 20161109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: JMB 245 PARK AVENUE ASSOCIATES LTD CENTRAL INDEX KEY: 0000747159 STANDARD INDUSTRIAL CLASSIFICATION: LAND SUBDIVIDERS & DEVELOPERS (NO CEMETERIES) [6552] IRS NUMBER: 363265541 STATE OF INCORPORATION: IL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-13545 FILM NUMBER: 161983416 BUSINESS ADDRESS: STREET 1: C/O JMB REALTY CORPORATION STREET 2: 900 N MICHIGAN AVE CITY: CHICAGO STATE: IL ZIP: 60611 BUSINESS PHONE: 312 915 1960 MAIL ADDRESS: STREET 1: C/O JMB REALTY CORPORATION STREET 2: 900 N MICHIGAN AVE CITY: CHICAGO STATE: IL ZIP: 60611 10-Q 1 park-20160930.htm JMB/245 PARK AVENUE ASSOCIATES, LTD. - FORM 10-Q - 9/30/16

United States

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

Quarterly Report under Section 13 or 15(d)

of the Securities Exchange Act of 1934

For the quarter ended September 30, 2016

Commission file #0-13545

JMB/245 PARK AVENUE ASSOCIATES, LTD.

(Exact name of registrant as specified in its charter)

Illinois

(State of organization)

36-3265541

(I.R.S. Employer Identification No.)

900 N. Michigan Ave., Chicago, Illinois

(Address of principal executive office)

60611

(Zip Code)

Registrant's telephone number, including area code: 312-915-1987

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 (the "Exchange Act") during the preceding 12 months (or for such a shorter period that registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [ X ] No [ ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of "accelerated filer and large accelerated filer" in Rule 12b-2 of the Exchange Act.

	Large accelerated filer	[ ]		Accelerated filer	[ ]
	Non-accelerated filer	[ ]		Smaller reporting company	[ X ]

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

Table of Contents

TABLE OF CONTENTS

Part I FINANCIAL INFORMATION

Item 1.	Financial Statements	3

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

Item 4.	Controls and Procedures	11

Part II OTHER INFORMATION

Item 1.	Legal Proceedings	11

Item 1A.	Risk Factors	11

Item 6.	Exhibits	12

SIGNATURES		13

Table of Contents

Part I. Financial Information

Item 1. Financial Statements

JMB/245 PARK AVENUE ASSOCIATES, LTD.

(A Limited Partnership)

and Consolidated Venture

Consolidated Balance Sheets

September 30, 2016 and December 31, 2015

	September 30, 2016 (Unaudited)		December 31, 2015
Assets
Current assets:
Cash and cash equivalents	$	7,720	$	3,231
Accounts receivable		30,860		31,888
Total assets	$	38,580	$	35,119

Liabilities and Partners’ Capital Accounts (Deficits)
Current liabilities:
Accounts payable	$	5,578	$	6,810
Demand note payable to an affiliate, including accrued interest of $1,337,809 at September 30, 2016 and $1,237,781 at December 31, 2015		6,937,093		6,827,065

Commitments and contingencies

Total liabilities		6,942,671		6,833,875

Partners’ capital accounts (deficits):
General partners:
Capital contributions		26,664,247		26,664,247
Cumulative cash distributions		(480,000)		(480,000)
Cumulative net losses		(10,982,769)		(10,976,449)
Total general partners’ capital account		15,201,478		15,207,798
Limited partners (901 interests at September 30, 2016 and December 31, 2015):
Capital contributions, net of offering costs		113,057,394		113,057,394
Cumulative cash distributions		(7,520,000)		(7,520,000)
Cumulative net losses		(127,642,963)		(127,543,948)
Total limited partners’ capital account		(22,105,569)		(22,006,554)

Total partners’ capital accounts (deficits)		(6,904,091)		(6,798,756)

Total liabilities and partners’ capital accounts (deficits)	$	38,580	$	35,119

See accompanying notes to consolidated financial statements.

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JMB/245 PARK AVENUE ASSOCIATES, LTD.

(a Limited Partnership)

and Consolidated Venture

Consolidated Statements of Operations

Three and Nine Months Ended September 30, 2016 and 2015

(Unaudited)

	Three Months Ended September 30,				Nine Months Ended September 30,
	2016		2015		2016		2015

Income:
Annual preferred return	$	94,637	$	94,325	$	279,796	$	283,204

Expenses:
Interest to an affiliate		78,218		73,168		231,494		215,796
Professional services		34,667		5,538		101,762		55,530
General and administrative		15,039		11,991		51,875		50,873

Total expenses		127,924		90,697		385,131		322,199

Net income (loss)	$	(33,287)	$	3,628	$	(105,335)	$	(38,995)

Net income (loss) per limited partnership interests	$	(35)	$	4	$	(110)	$	(40)

See accompanying notes to consolidated financial statements.

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JMB/245 PARK AVENUE ASSOCIATES, LTD.

(a Limited Partnership)

and Consolidated Venture

Consolidated Statements of Cash Flows

Nine Months Ended September 30, 2016 and 2015

(Unaudited)

	2016		2015
Cash flows from operating activities:
Net loss	$	(105,335)	$	(38,995)
Changes in:
Accounts receivable		1,028		(30,860)
Accounts payable		(1,232)		(87,936)
Interest payable to an affiliate		100,028		95,233
Net cash used in operating activities		(5,511)		(62,558)

Cash flows from financing activities:
Fundings of demand note payable		10,000		90,000
Net cash provided by financing activities		10,000		90,000

Net increase in cash and cash equivalents		4,489		27,442

Cash and cash equivalents, beginning of period		3,231		8,532

Cash and cash equivalents, end of period	$	7,720	$	35,974

Supplemental cash flow disclosure:
Cash paid for interest	$	131,466	$	120,563

See accompanying notes to consolidated financial statements.

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JMB/245 PARK AVENUE ASSOCIATES, LTD.

(a Limited Partnership)

and Consolidated Venture

Notes to Consolidated Financial Statements

September 30, 2016 and 2015

(Unaudited)

General

Readers of this quarterly report should refer to the Partnership's audited financial statements for the fiscal year ended December 31, 2015, which are included in the Partnership's 2015 Annual Report on Form 10-K (File No. 0-13545) filed on March 16, 2016, as certain footnote disclosures which would substantially duplicate those contained in such audited financial statements have been omitted from this report. Capitalized terms used but not defined in this quarterly report have the same meanings as in the Partnership's 2015 Annual Report on Form 10-K.

JMB/245 Park Avenue Associates, Ltd. (the "Partnership"), through JMB 245 Park Avenue Holding Company, LLC ("245 Park Holding"), owned an approximate .5% general partner interest in Brookfield Financial Properties, L.P. ("BFP, LP"), formerly known as World Financial Properties, L.P. until December 29, 2014. The ownership was represented by 567.375 Class A Units. Business activities consisted primarily of rentals to a variety of commercial companies and the ultimate sale or disposition of such real estate. 245 Park Holding is a limited liability company in which the Partnership is a 99% member and BFP Property GP Corp. ("BFP GP"), which is an affiliate of the managing general partner of BFP, LP, is a 1% member.

On December 29, 2014, BFP, LP transferred 48.5% of the membership interests in BFP 245 Park Co., LLC, which owns an indirect interest in the property commonly known as 245 Park Avenue, New York, NY, to BFP-JMB 245 Park, L.P., a Delaware limited partnership (“BFP/JMB”). Immediately following such transfer, 245 Park’s Holdings’ interest in BFP, LP, as represented by the Class A Units in BFP, LP, was redeemed in exchange for an interest in BFP/JMB represented by Class J shares of BFP/JMB. 245 Park Holding no longer holds any interest in BFP, LP, and its primary asset now consists of its interest in BFP/JMB.

Upon execution of the limited partnership agreement of BFP/JMB, BFP, LP made a distribution to 245 Park Holding of approximately $2.53 million, which in turn distributed $2.5 million to the Partnership and $0.3 million to BFP, GP. BFP, LP owns all of the common shares and 245 Park Holding owns all of the Class J shares of BFP/JMB. 245 Park Holding has been deemed to have made a capital contribution and investment for the Class J shares of approximately $7.5 million. The Class J shares will accrue a cumulative annual preferred return of 5% which has a preference on any distributions by BFP/JMB to BFP, LP not attributable to a capital event. The unpaid preferred return and unpaid investment attributable to the Class J shares have a preference on any distributions by BFP/JMB to BFP, LP attributable to a capital event.

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BFP, LP can cause BFP/JMB to redeem all or any portion of the Class J shares held by 245 Park Holding at any time for a payment equal to any cumulative unpaid preferred return plus the proportionate remaining unpaid investment attributable to the Class J shares, plus, during the initial five years following the transaction, an additional payment as follows: (i) with respect to a redemption following December 29, 2015 and prior to December 29, 2016, $5,252,523, (ii) with respect to a redemption on or following December 29, 2016 and prior to December 29, 2017, $3,939,394, (iii) with respect to a redemption on or following December 29, 2017 and prior to December 29, 2018, $2,626,263, (iv) with respect to a redemption on or following December 29, 2018 and prior to December 29, 2019, $1,313,131 and (v) with respect to a redemption on or following December 29, 2019, $0. At any time thereafter, 245 Park Holding can cause BFP/JMB to redeem all or any portion of the Class J shares at any time for a payment equal to any cumulative unpaid preferred return plus the proportionate remaining unpaid investment attributable to the Class J shares.

The accompanying consolidated financial statements include the accounts of the Partnership and its majority-owned limited liability company, 245 Park Holding. The effect of all transactions between the Partnership and its consolidated venture has been eliminated.

The Partnership discontinued the application of the equity method of accounting, recorded its investment at zero, and no longer recognizes its share of earnings or losses from BFP, LP or BFP/JMB, because the Partnership has no future funding obligations to BFP, LP or BFP/JMB, and has no influence or control over the day-to-day affairs of BFP, LP or BFP/JMB.

The preparation of financial statements in accordance with GAAP requires the Partnership to make estimates and assumptions that affect the reported or disclosed amount of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.

The Partnership's future liquidity and ability to continue as a going concern is dependent upon JMB for continued advances and the receipt of the cumulative annual preferred return on the Class J shares of BFP/JMB. JMB's advances, as well as consolidated balances from prior notes, are evidenced by a demand note (the "Demand Note"), dated December 1, 2004, which Demand Note is secured by the Partnership's indirect interest in BFP/JMB. JMB is under no obligation to make further advances and has the right to require repayment of the Demand Note together with accrued and unpaid interest at any time. This uncertainty and the fact that the Partnership has a net capital deficiency raise substantial doubt about the Partnership's ability to continue as a going concern. No adjustments to these consolidated financial statements for this uncertainty have been made.

The Financial Accounting Standards Board recently issued new accounting guidance on when and how an entity should apply the liquidation basis of accounting. Under the new guidance, liquidation basis of accounting should only be used when liquidation is imminent, as defined in the guidance. Liquidation basis of accounting requires an entity to measure its assets at the estimated amount of cash or other consideration that it expects to collect and its liabilities at the amount otherwise prescribed under U.S. GAAP. The Partnership has assessed the new guidance and concluded that the liquidation of the Partnership is not imminent, as defined in the guidance. The Partnership will continue to monitor whether liquidation is imminent and, thereby, evaluate whether liquidation basis of accounting is required.

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In February 2015, the FASB issued ASU No. 2015-02, Amendments to the Consolidation Analysis. The ASU changes the way reporting entities evaluate whether (a) they should consolidate limited partnerships and similar entities, (b) fees paid to a decision maker or service provider are variable interests in a variable interest entity (“VIE”), and (c) variable interest in a VIE held by related parties of the reporting entity require the reporting entity to consolidate the VIE. It also eliminates the VIE consolidation model based on a majority exposure to variability that applied to certain investment companies and similar entities. This ASU is effective for public entities for annual and interim periods in fiscal years beginning after December 5, 2015. There was no material effect on the Partnership’s financial position or results of operations from the adoption of this ASU.

In August 2014, the FASB issued ASU No. 2014-15. The amendments in this ASU provide guidance in GAAP about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern and to provide related footnote disclosures in order to reduce diversity in the timing and content of footnote disclosure. The amendments in this ASU are effective for the annual period ending after December 15, 2016, and for annual and interim periods thereafter. There was no material effect on the Partnership’s financial position or results of operations from the adoption of this ASU.

Transactions with Affiliates

The operations of the Partnership since 2005 have been primarily funded by cash advances from JMB which totaled $2,117,000 as of September 30, 2016 (of which $10,000 was funded during the nine months ended September 30, 2016) and which, together with the amount owed and rolled over from prior notes, are evidenced by the Demand Note. The Partnership made payments in the amount of $131,466 to the accrued interest on the Demand Note during the nine months ended September 30, 2016. No additional payments were made to the accrued interest on the Demand Note and no additional cash advances were made by JMB under the Demand Note through November 9, 2016, the date this report was filed. The Demand Note, which had an outstanding balance of unpaid principal and accrued interest at September 30, 2016 of $6,937,093 accrues interest at prime plus 1 percent, 4.50% at September 30, 2016, with interest compounded quarterly and included in principal, and is secured by the Partnership's interest in BFP/JMB. JMB is under no obligation to make further advances and has the right to require repayment of the Demand Note together with accrued and unpaid interest at any time.

In accordance with the Partnership Agreement, JMB Park Avenue, Inc., the Corporate General Partner, and its affiliates are entitled to receive payment or reimbursement for salaries and salary-related expenses of its employees, certain of its officers, and other direct expenses relating to the administration of the Partnership and the operation of the Partnership's real property investments. Additionally, the Corporate General Partner and its affiliates are entitled to reimbursements for portfolio management, legal and accounting services. The Partnership incurred costs of $24,727 and $23,410 for the nine months ended September 30, 2016 and 2015, for these services. The Partnership owed the Corporate General Partner and its affiliates $5,578 and $2,601 for these services at September 30, 2016 and December 31, 2015, respectively.

Any reimbursable amounts currently payable to the Corporate General Partner and its affiliates do not bear interest.

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Adjustments

In the opinion of the Corporate General Partner, all adjustments (consisting solely of normal recurring adjustments) necessary for a fair presentation (assuming the Partnership continues as a going concern) have been made to the accompanying financial statements as of September 30, 2016 and December 31, 2015, and for the three and nine months ended September 30, 2016 and 2015.

Part I. Financial Information

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

Liquidity and Capital Resources

Capitalized terms used herein but not defined have the same meanings as in the Partnership's 2015 Annual Report on Form 10-K.

The Partnership's future liquidity and ability to continue as a going concern are dependent upon JMB for continued advances and the receipt of the cumulative annual preferred return on the Class J shares of BFP/JMB. This uncertainty and the fact that the Partnership has a net capital deficiency raise substantial doubt about the Partnership's ability to continue as a going concern. The operations of the Partnership since 2005 have been primarily funded by cash advances from JMB which totaled $2,117,000 as of September 30, 2016 (of which $10,000 was funded during the nine months ended September 30, 2016) and which, together with the amount owed and rolled over from prior notes, are evidenced by the Demand Note. The Partnership made payments in the amount of $131,466 to the accrued interest on the Demand Note during the nine months ended September 30, 2016. No additional payments were made to the accrued interest on the Demand Note and no additional cash advances were made by JMB under the Demand Note through November 9, 2016, the date that this report was filed. The Demand Note, which had an outstanding balance of unpaid principal and accrued interest at September 30, 2016 of $6,937,093, accrues interest at prime plus 1 percent, 4.50% at September 30, 2016, with interest compounded quarterly and included in principal, and is secured by the Partnership's interest in BFP/JMB. JMB is under no obligation to make further advances and has the right to require repayment of advances previously made together with accrued and unpaid interest at any time. These conditions raise substantial doubt about the Partnership's ability to continue as a going concern.

Under certain circumstances, the Partnership may have obligations for Federal or state withholding or estimated tax payments on behalf of certain Holders of Interests. Notwithstanding any such obligations, the Partnership believes that the Holders of Interests have the ultimate responsibility for the timely filing of state and Federal tax returns and the payment of all related taxes, including the reimbursement to the Partnership of all withholding tax payments or estimated tax payments made on their behalf.

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The outstanding balance of the Demand Note at September 30, 2016 is approximately $6,937,000, and continues to accrue interest and be increased in principal amount by additional advances from JMB. It is unlikely that the Holders of Interests will ever receive any significant portion of their original investment. However, it is expected that Holders of Interests will be allocated a substantial amount of gain for Federal and state income tax purposes as a result of transactions which may occur over the remaining term of the Partnership. These transactions include (i) a sale or other disposition of the 245 Park Avenue property; (ii) a sale or other disposition of the Partnership's indirect interest in BFP/JMB; or (iii) a reduction in the indebtedness of the 245 Park Avenue property or other indebtedness of the Partnership for Federal and state income tax purposes. The amount of gain for Federal and state income tax purposes to be allocated to a Holder of Interests over the remaining term of the Partnership is expected to be, at a minimum, equal to all or most of the amount of such Holder's deficit capital account for tax purposes. Such gain may be offset by suspended losses from prior years (if any) that have been allocated to the Holder of Interests. The actual tax liability of each Holder of Interests will depend on such Holder's own tax situation.

Results of Operations

The operations of the Partnership since 2005 have primarily been funded by cash advances from JMB which totaled $2,117,000 as of September 30, 2016 (of which $10,000 was funded during the nine months ended September 30, 2016) and which, together with the amount owed and rolled over from Replacement Note 1, are evidenced by the Demand Note at September 30, 2016.

The increase in demand note payable to an affiliate at September 30, 2016 as compared to December 31, 2015 and related increase in interest expense for the three and nine months ended September 30, 2016 as compared to the three and nine months ended September 30, 2015 is due to interest of approximately $231,000 offset by payments of approximately $131,000 made in 2016.

The increase in professional services for the three months ended September 30, 2016 as compared to the same period in 2015 is due to the timing of billings on accounting services.

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Item 4. Controls and Procedures

Pursuant to Section 302 of the Sarbanes-Oxley Act and Rule 13a-15(e) of the Securities Exchange Act of 1934 promulgated thereunder, the principal executive officer and the principal financial officer of the Partnership have evaluated the effectiveness of the Partnership's disclosure controls and procedures as of the end of the period covered by this report. Based on such evaluation, the principal executive officer and the principal financial officer have concluded that the Partnership's disclosure controls and procedures were effective as of the end of the period covered by this report to ensure that information required to be disclosed in this report was recorded, processed, summarized and reported within the time period specified in the applicable rules and form of the Securities and Exchange Commission for this report.

Changes in Internal Control over Financial Reporting

There were no significant changes to our internal control over financial reporting (as defined in Rule 13a-15(f) or Rule 15d-15(f) of the Securities Exchange Act of 1934) during the nine months ended September 30, 2016 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Part II. Other Information

Item 1. Legal Proceedings

The Partnership is not subject to any material pending legal proceedings.

Item 1A. Risk Factors

There has been no known material changes from risk factors as previously disclosed in the Partnership's Annual Report on Form 10-K for the year ended December 31, 2015.

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Item 6. Exhibits

a.	Exhibits.

	3.1.	Amended and Restated Agreement of Limited Partnership of the Partnership is hereby incorporated herein by reference to the Partnership's Report for June 30, 2002 on Form 10-Q (File No. 0-13545) dated August 21, 2002.

	3.2.	Amendment to the Amended and Restated Agreement of Limited Partnership of JMB/245 Park Avenue Associates, Ltd. by and between JMB Park Avenue, Inc. and Park Associates, L.P. dated January 1, 1994 is hereby incorporated herein by reference to Exhibit 3-B to the Partnership's Report for March 31, 1995 on Form 10-Q (File No. 0-13545) dated May 11, 1995.

	4.1.	Security Agreement, dated May 7, 2001, by JMB/245 Park Avenue Associates, Ltd. in favor of JMB Realty Corporation is hereby incorporated herein by reference to the Partnership's Report for September 30, 2004 on Form 10-Q (File No. 0-13545) dated November 10, 2004.

	4.2.	Promissory Note, payable on demand, dated December 1, 2004, is hereby incorporated herein by reference to the Partnership's Report for December 1, 2004 on Form 8-K (File No. 0-13545), dated December 7, 2004.

	10.4	Limited Partnership Agreement of BFP-JMB 245 Park, L.P. dated as of December 29, 2014 is hereby incorporated by reference to Exhibit 10.1 on Form 8-K (File No. 0-13545) filed on December 31, 2014.

	10.5	Assignment and Redemption Agreement between Brookfield Financial Properties, L.P. and JMB 245 Park Avenue Holding Company, LLC dated December 29, 2014 is hereby incorporated herein by reference to Exhibit 10.2 on Form 8-K (File No. 0-13545) filed on December 31, 2014.

	31.1.	Certification of Chief Executive Officer Pursuant to Rule 13a-14(a)/15d-14(a) of the Securities and Exchange Act of 1934, as amended, is filed herewith.

	31.2.	Certification of Chief Financial Officer Pursuant to Rule 13a-14(a)/15d-14(a) of the Securities and Exchange Act of 1934, as amended, is filed herewith.

	32	Certifications pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 are furnished herewith.

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SIGNATURES

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

	JMB/245 PARK AVENUE ASSOCIATES, LTD.

	By:	JMB Park Avenue, Inc. Corporate General Partner

		GAILEN J. HULL
	By:	Gailen J. Hull, Vice President
	Date:	November 9, 2016

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following person in the capacities and on the date indicated.

GAILEN J. HULL

By:

Gailen J. Hull, Chief Financial Officer

and Principal Accounting Officer

Date:

November 9, 2016

EX-31.1 2 park-exh311.htm CERTIFICATION - CHIEF EXECUTIVE OFFICER

Exhibit 31.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

PURSUANT TO RULE 13a-14(a)/RULE 15d-14(a)

OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED

I, Patrick J. Meara, certify that:

1.	I have reviewed this quarterly report on Form 10-Q of JMB/245 Park Avenue Associates, Ltd. for the period ended September 30, 2016;

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;

4.	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:

	a)	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;

	b)	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;

	c)	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


	d)	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 functions):

	a)	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

	b)	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 9, 2016


		/s/ Patrick Meara
		Chief Executive Officer

EX-31.2 3 park-exh312.htm CERTIFICATION - CHIEF FINANCIAL OFFICER

Exhibit 31.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER

PURSUANT TO RULE 13a-14(a)/RULE 15d-14(a)

OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED

I, Gailen J. Hull, certify that:

1.	I have reviewed this quarterly report on Form 10-Q of JMB/245 Park Avenue Associates, Ltd. for the period ended September 30, 2016;

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;

4.	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:

	a)	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;

	b)	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;

	c)	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


	d)	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 functions):

	a)	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

	b)	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 9, 2016


		/s/ Gailen J. Hull
		Chief Financial Officer and Principal Accounting Officer

EX-32 4 park-exh32.htm CERTIFICATIONS - PURSUANT TO 18 USC SECTION 1350

Exhibit 32

CERTIFICATIONS OF

CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER

PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED

PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

The following statement is provided by the undersigned to accompany the Quarterly Report on Form 10-Q for the quarter ended September 30, 2016, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not be deemed filed pursuant to any provision of the Securities Exchange Act of 1934 or any other securities law:

Each of the undersigned certifies that the foregoing Report on Form 10-Q fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m) and that the information contained in the Form 10-Q fairly presents, in all material respects, the financial condition and results of operations of JMB/245 PARK AVENUE ASSOCIATES, LTD.

Date: November 9, 2016

By:

/s/ Patrick J. Meara

By:

/s/ Gailen J. Hull

Patrick J. Meara

Chief Executive Officer

Gailen J. Hull

Chief Financial Officer and

Principal Accounting Officer

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General   Readers of this quarterly report should refer to the Partnership's audited financial statements for the fiscal year ended December 31, 2015, which are included in the Partnership's 2015 Annual Report on Form 10-K (File No. 0-13545) filed on March 16, 2016, as certain footnote disclosures which would substantially duplicate those contained in such audited financial statements have been omitted from this report. Capitalized terms used but not defined in this quarterly report have the same meanings as in the Partnership's 2015 Annual Report on Form 10-K.   JMB/245 Park Avenue Associates, Ltd. (the "Partnership"), through JMB 245 Park Avenue Holding Company, LLC ("245 Park Holding"), owned an approximate .5% general partner interest in Brookfield Financial Properties, L.P. ("BFP, LP"), formerly known as World Financial Properties, L.P. until December 29, 2014. The ownership was represented by 567.375 Class A Units. Business activities consisted primarily of rentals to a variety of commercial companies and the ultimate sale or disposition of such real estate. 245 Park Holding is a limited liability company in which the Partnership is a 99% member and BFP Property GP Corp. ("BFP GP"), which is an affiliate of the managing general partner of BFP, LP, is a 1% member.   On December 29, 2014, BFP, LP transferred 48.5% of the membership interests in BFP 245 Park Co., LLC, which owns an indirect interest in the property commonly known as 245 Park Avenue, New York, NY, to BFP-JMB 245 Park, L.P., a Delaware limited partnership (“BFP/JMB”). Immediately following such transfer, 245 Park’s Holdings’ interest in BFP, LP, as represented by the Class A Units in BFP, LP, was redeemed in exchange for an interest in BFP/JMB represented by Class J shares of BFP/JMB. 245 Park Holding no longer holds any interest in BFP, LP, and its primary asset now consists of its interest in BFP/JMB.   Upon execution of the limited partnership agreement of BFP/JMB, BFP, LP made a distribution to 245 Park Holding of approximately $2.53 million, which in turn distributed $2.5 million to the Partnership and $0.3 million to BFP, GP. BFP, LP owns all of the common shares and 245 Park Holding owns all of the Class J shares of BFP/JMB. 245 Park Holding has been deemed to have made a capital contribution and investment for the Class J shares of approximately $7.5 million. The Class J shares will accrue a cumulative annual preferred return of 5% which has a preference on any distributions by BFP/JMB to BFP, LP not attributable to a capital event. The unpaid preferred return and unpaid investment attributable to the Class J shares have a preference on any distributions by BFP/JMB to BFP, LP attributable to a capital event.   BFP, LP can cause BFP/JMB to redeem all or any portion of the Class J shares held by 245 Park Holding at any time for a payment equal to any cumulative unpaid preferred return plus the proportionate remaining unpaid investment attributable to the Class J shares, plus, during the initial five years following the transaction, an additional payment as follows: (i) with respect to a redemption following December 29, 2015 and prior to December 29, 2016, $5,252,523, (ii) with respect to a redemption on or following December 29, 2016 and prior to December 29, 2017, $3,939,394, (iii) with respect to a redemption on or following December 29, 2017 and prior to December 29, 2018, $2,626,263, (iv) with respect to a redemption on or following December 29, 2018 and prior to December 29, 2019, $1,313,131 and (v) with respect to a redemption on or following December 29, 2019, $0. At any time thereafter, 245 Park Holding can cause BFP/JMB to redeem all or any portion of the Class J shares at any time for a payment equal to any cumulative unpaid preferred return plus the proportionate remaining unpaid investment attributable to the Class J shares.   The accompanying consolidated financial statements include the accounts of the Partnership and its majority-owned limited liability company, 245 Park Holding. The effect of all transactions between the Partnership and its consolidated venture has been eliminated.   The Partnership discontinued the application of the equity method of accounting, recorded its investment at zero, and no longer recognizes its share of earnings or losses from BFP, LP or BFP/JMB, because the Partnership has no future funding obligations to BFP, LP or BFP/JMB, and has no influence or control over the day-to-day affairs of BFP, LP or BFP/JMB.   The preparation of financial statements in accordance with GAAP requires the Partnership to make estimates and assumptions that affect the reported or disclosed amount of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.   The Partnership's future liquidity and ability to continue as a going concern is dependent upon JMB for continued advances and the receipt of the cumulative annual preferred return on the Class J shares of BFP/JMB. JMB's advances, as well as consolidated balances from prior notes, are evidenced by a demand note (the "Demand Note"), dated December 1, 2004, which Demand Note is secured by the Partnership's indirect interest in BFP/JMB. JMB is under no obligation to make further advances and has the right to require repayment of the Demand Note together with accrued and unpaid interest at any time. This uncertainty and the fact that the Partnership has a net capital deficiency raise substantial doubt about the Partnership's ability to continue as a going concern. No adjustments to these consolidated financial statements for this uncertainty have been made.   The Financial Accounting Standards Board recently issued new accounting guidance on when and how an entity should apply the liquidation basis of accounting. Under the new guidance, liquidation basis of accounting should only be used when liquidation is imminent, as defined in the guidance. Liquidation basis of accounting requires an entity to measure its assets at the estimated amount of cash or other consideration that it expects to collect and its liabilities at the amount otherwise prescribed under U.S. GAAP. The Partnership has assessed the new guidance and concluded that the liquidation of the Partnership is not imminent, as defined in the guidance. The Partnership will continue to monitor whether liquidation is imminent and, thereby, evaluate whether liquidation basis of accounting is required.   In February 2015, the FASB issued ASU No. 2015-02, Amendments to the Consolidation Analysis. The ASU changes the way reporting entities evaluate whether (a) they should consolidate limited partnerships and similar entities, (b) fees paid to a decision maker or service provider are variable interests in a variable interest entity (“VIE”), and (c) variable interest in a VIE held by related parties of the reporting entity require the reporting entity to consolidate the VIE. It also eliminates the VIE consolidation model based on a majority exposure to variability that applied to certain investment companies and similar entities. This ASU is effective for public entities for annual and interim periods in fiscal years beginning after December 5, 2015. There was no material effect on the Partnership’s financial position or results of operations from the adoption of this ASU.   In August 2014, the FASB issued ASU No. 2014-15. The amendments in this ASU provide guidance in GAAP about management’s responsibility to evaluate whether there is substantial doubt about an entity’s ability to continue as a going concern and to provide related footnote disclosures in order to reduce diversity in the timing and content of footnote disclosure. The amendments in this ASU are effective for the annual period ending after December 15, 2016, and for annual and interim periods thereafter. There was no material effect on the Partnership’s financial position or results of operations from the adoption of this ASU.

Transactions with Affiliates   The operations of the Partnership since 2005 have been primarily funded by cash advances from JMB which totaled $2,117,000 as of September 30, 2016 (of which $10,000 was funded during the nine months ended September 30, 2016) and which, together with the amount owed and rolled over from prior notes, are evidenced by the Demand Note. The Partnership made payments in the amount of $131,466 to the accrued interest on the Demand Note during the nine months ended September 30, 2016. No additional payments were made to the accrued interest on the Demand Note and no additional cash advances were made by JMB under the Demand Note through November 9, 2016, the date this report was filed. The Demand Note, which had an outstanding balance of unpaid principal and accrued interest at September 30, 2016 of $6,937,093 accrues interest at prime plus 1 percent, 4.50% at September 30, 2016, with interest compounded quarterly and included in principal, and is secured by the Partnership's interest in BFP/JMB. JMB is under no obligation to make further advances and has the right to require repayment of the Demand Note together with accrued and unpaid interest at any time.   In accordance with the Partnership Agreement, JMB Park Avenue, Inc., the Corporate General Partner, and its affiliates are entitled to receive payment or reimbursement for salaries and salary-related expenses of its employees, certain of its officers, and other direct expenses relating to the administration of the Partnership and the operation of the Partnership's real property investments. Additionally, the Corporate General Partner and its affiliates are entitled to reimbursements for portfolio management, legal and accounting services. The Partnership incurred costs of $24,727 and $23,410 for the nine months ended September 30, 2016 and 2015, for these services. The Partnership owed the Corporate General Partner and its affiliates $5,578 and $2,601 for these services at September 30, 2016 and December 31, 2015, respectively.   Any reimbursable amounts currently payable to the Corporate General Partner and its affiliates do not bear interest.

Adjustments   In the opinion of the Corporate General Partner, all adjustments (consisting solely of normal recurring adjustments) necessary for a fair presentation (assuming the Partnership continues as a going concern) have been made to the accompanying financial statements as of September 30, 2016 and December 31, 2015, and for the three and nine months ended September 30, 2016 and 2015.

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[Member] Legal Entity [Axis] Affiliated Entity [Member] Related Party [Axis] Demand Note Payable to Affiliated Entity [Member] Related Party [Axis] Subsequent Events [Member] Related Party [Axis] Document And Entity Information Entity Registrant Name Entity Central Index Key Document Type Document Period End Date Amendment Flag Current Fiscal Year End Date Entity Filer Category Entity Common Stock, Shares Outstanding Document Fiscal Period Focus Document Fiscal Year Focus Statement of Financial Position [Abstract] Assets Current assets: Cash and cash equivalents Accounts receivable Total assets Liabilities and Partners' Capital Accounts (Deficits) Current liabilities: Accounts payable Demand note payable to an affiliate, including accrued interest of $1,337,809 at September 30, 2016 and $1,237,781 at December 31, 2015 Commitments and contingencies Total liabilities Partners' capital accounts (deficits): General partners: Capital contributions Cumulative cash distributions Cumulative net losses Total general partners' capital account Limited partners (901 interests at September 30, 2016 and December 31, 2015): Capital contributions, net of offering costs Cumulative cash distributions Cumulative net losses Total limited partners' capital account Total partners' capital accounts (deficits) Total liabilities and partners' capital accounts (deficits) Accrued interest payable on demand note payable to affiliate Limited partners interests Income Statement [Abstract] Income: Annual preferred return Expenses: Interest to an affiliate Professional services General and administrative Total expenses Net income (loss) Net income (loss) per limited partnership interests Statement of Cash Flows [Abstract] Cash flows from operating activities: Net loss Changes in: Accounts receivable Accounts payable Interest payable to an affiliate Net cash used in operating activities Cash flows from financing activities: Bank overdraft included in accounts payable Fundings of demand note payable Net cash provided by financing activities Net increase in cash and cash equivalents Cash and cash equivalents, beginning of period Cash and cash equivalents, end of period Supplemental cash flow disclosure: Cash paid for interest Organization, Consolidation and Presentation of Financial Statements [Abstract] General Related Party Transactions [Abstract] Transactions with Affiliates Adjustments Adjustments Schedule of Subsidiary of Limited Liability Company or Limited Partnership [Table] Subsidiary of Limited Liability Company or Limited Partnership [Line Items] General partner, ownership interest Number of units owned by general partnership Partnership ownership percentage member Percentage of ownership in BFP 245 Park Co., LLC, transferred by Brookfield Financial Properties, L.P. to BFP-JMB 245, L.P., a Delaware limited partnership Distribution made upon execution of limited partnership agreement by BFP/JMB, BFP, LP to 245 Park Holdings Distribution made by 245 Park Holding to JMB/245 Park Avenue Associates, Ltd. Distribution made by 245 Park Holdings to BFP Property GP Corp. Amount of capital contribution and investment for Class J shares deemed to have been made by 245 Park Holdings Class J shares accrued cumulative annual preferred return rate Additional payment that can be triggered with respect to a redemption prior to December 29, 2015 Additional payment that can be triggered with respect to a redemption on or following December 29, 2015 and prior to December 29, 2016 Additional payment that can be triggered with respect to a redemption on or following December 29, 2016 and prior to December 29, 2017 Additional payment that can be triggered with respect to a redemption on or following December 29, 2017 and prior to December 29, 2018 Additional payment that can be triggered with respect to a redemption on or following December 29, 2018 and prior to December 29, 2019 Additional payment that can be triggered with respect to a redemption on or following December 29, 2019 Schedule of Related Party Transactions, by Related Party [Table] Related Party Transaction [Line Items] Debt Instrument [Axis] Subsequent Event Type [Axis] Total cash advances from affiliates since partnership formation in 2005 Proceeds from related party Interest payments made on Demand Note Demand note payable to an affiliate, including accrued interest Demand note payable, interest rate terms Demand note payable, interest rate during period Expenses incurred with affiliates during period Amounts owed the Corporate General Partner and its affiliates Additional payment that can be triggered with respect to a redemption on or following December 29, 2018 and prior to December 29, 2019. Additional payment that can be triggered with respect to a redemption on or following December 29, 2017 and prior to December 29, 2018. Additional payment that can be triggered with respect to a redemption prior to December 29, 2015. Additional payment that can be triggered with respect to a redemption on or following December 29, 2019. Additional payment that can be triggered with respect to a redemption on or following December 29, 2016 and prior to December 29, 2017. Additional payment that can be triggered with respect to a redemption on or following December 29, 2015 and prior to December 29, 2016. Amount of capital contribution and investment for Class J shares deemed to have been made by 245 Park Holdings. Brookfield Financial Properties Limited Partnership [Member] Demand Note Payable to Affiliated Entity [Member] Distribution made upon execution of limited partnership agreement by BFP/JMB, BFP, LP to 245 Park Holdings. Distribution made by 245 Park Holdings to BFP Property GP Corp. Distribution made by 245 Park Holding to JMB/245 Park Avenue Associates, Ltd. Number of units owned by general partnership. The partnership ownership percentage of the members. Percentage of ownership in BFP 245 Park Co., LLC, transferred by Brookfield Financial Properties, L.P. to BFP-JMB 245, L.P., a Delaware limited partnership Total cash advances from affiliates since the formation of the partnership. Assets [Default Label] Liabilities General Partners' Cumulative Cash Distributions General Partners' Capital Account Limited Partners' Cumulative Cash Distributions Limited Partners' Cumulative Earnings Limited Partners' Capital Account Partners' Capital Liabilities and Equity Operating Expenses Increase (Decrease) in Accounts Receivable Increase (Decrease) in Accounts Payable Net Cash Provided by (Used in) Operating Activities Net Cash Provided by (Used in) Financing Activities Cash and Cash Equivalents, Period Increase (Decrease) Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] EX-101.PRE 10 jmb245-20160930_pre.xml XBRL PRESENTATION FILE XML 11 R1.htm IDEA: XBRL DOCUMENT

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2016 shares
Document And Entity Information
Entity Registrant Name	JMB 245 PARK AVENUE ASSOCIATES LTD
Entity Central Index Key	0000747159
Document Type	10-Q
Document Period End Date	Sep. 30, 2016
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding	90,634
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2016

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Consolidated Balance Sheets - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 7,720	$ 3,231
Accounts receivable	30,860	31,888
Total assets	38,580	35,119
Current liabilities:
Accounts payable	5,578	6,810
Demand note payable to an affiliate, including accrued interest of $1,337,809 at September 30, 2016 and $1,237,781 at December 31, 2015	6,937,093	6,827,065
Commitments and contingencies
Total liabilities	6,942,671	6,833,875
General partners:
Capital contributions	26,664,247	26,664,247
Cumulative cash distributions	(480,000)	(480,000)
Cumulative net losses	(10,982,769)	(10,976,449)
Total general partners' capital account	15,201,478	15,207,798
Limited partners (901 interests at September 30, 2016 and December 31, 2015):
Capital contributions, net of offering costs	113,057,394	113,057,394
Cumulative cash distributions	(7,520,000)	(7,520,000)
Cumulative net losses	(127,642,963)	(127,543,948)
Total limited partners' capital account	(22,105,569)	(22,006,554)
Total partners' capital accounts (deficits)	(6,904,091)	(6,798,756)
Total liabilities and partners' capital accounts (deficits)	$ 38,580	$ 35,119

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Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Accrued interest payable on demand note payable to affiliate	$ 1,337,809	$ 1,237,781
Limited partners interests	901	901

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Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
Consolidated Statements of Operations - USD ($)	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income:
Annual preferred return	$ 94,637	$ 94,325	$ 279,796	$ 283,204
Expenses:
Interest to an affiliate	78,218	73,168	231,494	215,796
Professional services	34,667	5,538	101,762	55,530
General and administrative	15,039	11,991	51,875	50,873
Total expenses	127,924	90,697	385,131	322,199
Net income (loss)	$ (33,287)	$ 3,628	$ (105,335)	$ (38,995)
Net income (loss) per limited partnership interests	$ (35)	$ 4	$ (110)	$ (40)

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Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities:
Net loss	$ (105,335)	$ (38,995)
Changes in:
Accounts receivable	1,028	(30,860)
Accounts payable	(1,232)	(87,936)
Interest payable to an affiliate	100,028	95,233
Net cash used in operating activities	(5,511)	(62,558)
Cash flows from financing activities:
Fundings of demand note payable	10,000	90,000
Net cash provided by financing activities	10,000	90,000
Net increase in cash and cash equivalents	4,489	27,442
Cash and cash equivalents, beginning of period	3,231	8,532
Cash and cash equivalents, end of period	7,720	35,974
Supplemental cash flow disclosure:
Cash paid for interest	$ 131,466	$ 120,563

XML 16 R6.htm IDEA: XBRL DOCUMENT

General

9 Months Ended

Sep. 30, 2016

Organization, Consolidation and Presentation of Financial Statements [Abstract]

General

General

XML 17 R7.htm IDEA: XBRL DOCUMENT

Transactions with Affiliates

9 Months Ended

Sep. 30, 2016

Transactions with Affiliates

Transactions with Affiliates

Any reimbursable amounts currently payable to the Corporate General Partner and its affiliates do not bear interest.

XML 18 R8.htm IDEA: XBRL DOCUMENT

Adjustments

9 Months Ended

Sep. 30, 2016

Adjustments

Adjustments

Adjustments

XML 19 R9.htm IDEA: XBRL DOCUMENT

General (Details) - USD ($)	1 Months Ended	9 Months Ended
General (Details) - USD ($)	Dec. 31, 2014	Sep. 30, 2016	Dec. 29, 2014
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Distribution made upon execution of limited partnership agreement by BFP/JMB, BFP, LP to 245 Park Holdings	$ 2,530,000
Distribution made by 245 Park Holding to JMB/245 Park Avenue Associates, Ltd.	2,500,000
Distribution made by 245 Park Holdings to BFP Property GP Corp.	300,000
Amount of capital contribution and investment for Class J shares deemed to have been made by 245 Park Holdings	$ 7,500,000
Class J shares accrued cumulative annual preferred return rate	5.00%
Additional payment that can be triggered with respect to a redemption on or following December 29, 2015 and prior to December 29, 2016		$ 5,252,523
Additional payment that can be triggered with respect to a redemption on or following December 29, 2016 and prior to December 29, 2017		3,939,394
Additional payment that can be triggered with respect to a redemption on or following December 29, 2017 and prior to December 29, 2018		2,626,263
Additional payment that can be triggered with respect to a redemption on or following December 29, 2018 and prior to December 29, 2019		1,313,131
Additional payment that can be triggered with respect to a redemption on or following December 29, 2019
Brookfield Financial Properties, L.P. [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
General partner, ownership interest		0.50%
Number of units owned by general partnership		567.375
Partnership ownership percentage member		99.00%
Percentage of ownership in BFP 245 Park Co., LLC, transferred by Brookfield Financial Properties, L.P. to BFP-JMB 245, L.P., a Delaware limited partnership			48.50%

XML 20 R10.htm IDEA: XBRL DOCUMENT

Transactions with Affiliates (Details) - USD ($)	1 Months Ended	9 Months Ended
Transactions with Affiliates (Details) - USD ($)	Nov. 09, 2016	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Related Party Transaction [Line Items]
Proceeds from related party		$ 10,000	$ 90,000
Demand note payable to an affiliate, including accrued interest		6,937,093		$ 6,827,065
Expenses incurred with affiliates during period		24,727	$ 23,410
Amounts owed the Corporate General Partner and its affiliates		5,578		$ 2,601
Affiliated Entity [Member] \| Demand Note Payable to Affiliated Entity [Member]
Related Party Transaction [Line Items]
Total cash advances from affiliates since partnership formation in 2005		2,117,000
Proceeds from related party		10,000
Interest payments made on Demand Note		131,466
Demand note payable to an affiliate, including accrued interest		$ 6,937,093
Demand note payable, interest rate terms		Prime plus 1%
Demand note payable, interest rate during period		4.50%
Affiliated Entity [Member] \| Demand Note Payable to Affiliated Entity [Member] \| Subsequent Events [Member]
Related Party Transaction [Line Items]
Proceeds from related party
Interest payments made on Demand Note

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