0001493152-21-028196.txt : 20211112 0001493152-21-028196.hdr.sgml : 20211112 20211112162325 ACCESSION NUMBER: 0001493152-21-028196 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 47 CONFORMED PERIOD OF REPORT: 20210930 FILED AS OF DATE: 20211112 DATE AS OF CHANGE: 20211112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP CENTRAL INDEX KEY: 0000825788 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 391606834 STATE OF INCORPORATION: WI FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-17686 FILM NUMBER: 211403916 BUSINESS ADDRESS: STREET 1: 1100 MAIN STREET CITY: KANSAS CITY STATE: MO ZIP: 64105 BUSINESS PHONE: 8164217444 MAIL ADDRESS: STREET 1: 1900 W 75TH STREET, SUITE 100 CITY: PRAIRIE VILLAGE STATE: KS ZIP: 66208 FORMER COMPANY: FORMER CONFORMED NAME: DIVALL INSURED INCOME FUND-2 LIMITED PARTNERSHIP DATE OF NAME CHANGE: 19880229 10-Q 1 form10-q.htm
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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 

FORM 10-Q

 

(Mark One)

 

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES

EXCHANGE ACT OF 1934

 

For the quarterly period ended September 30, 2021

 

OR

 

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES

EXCHANGE ACT OF 1934

 

For the transition period from              to

 

Commission file number 0-17686

 

DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP

(Exact name of registrant as specified in its charter)

 

Wisconsin   39-1606834
(State or other jurisdiction of   (I.R.S. Employer
incorporation or organization)   Identification No.)

 

1900 W 75th Street, Suite 100, Prairie Village, KS 66208

(Address of principal executive offices, including zip code)

 

(816) 421-7444

(Registrant’s telephone number, including area code)

 

Securities registered pursuant to Section 12(b) of the Securities Exchange Act of 1934:

 

Title of each class   Trading Symbol(s)   Name of each exchange on which registered
None   N/A   N/A

 

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 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 ☒ No ☐

 

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted 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 such files). Yes☒ No ☐

 

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

 

Large accelerated filer ☐ Accelerated filer ☐ Non-accelerated filer ☒ Smaller Reporting Company Emerging growth company

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

 0

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

 

Yes ☐ No

 

 

 

 

 

 

TABLE OF CONTENTS

 

DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP

FORM 10-Q

FOR THE PERIOD ENDED SEPTEMBER 30, 2021

 

  Page
PART I. Financial Information  
   
Item 1. Financial Statements (unaudited) 3
   
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations 14
   
Item 3. Quantitative and Qualitative Disclosure About Market Risk 18
   
Item 4. Controls and Procedures 18
   
PART II. Other Information  
   
Item 1. Legal Proceedings 19
   
Item 1A. Risk Factors 19
   
Item 2. Unregistered Sale of Equity Securities and Use of Proceeds 19
   
Item 3. Defaults Upon Senior Securities 19
 
Item 4. Mine Safety Disclosures 19
   
Item 5. Other Information 19
   
Item 6. Exhibits 19
   
Signatures 20

 

2 

 

 

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

 

DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP

 

CONDENSED BALANCE SHEETS

 

September 30, 2021 and December 31, 2020

 

ASSETS

 

   September 30,   December 31, 
   2021   2020 
    (unaudited)      
ASSETS          
INVESTMENT PROPERTIES: (Note 3)          
           
Land  $2,527,947   $2,794,122 
Buildings   3,649,837    4,017,412 
Accumulated depreciation   (3,646,204)   (3,985,582)
           
Net investment properties   2,531,580    2,825,952 
           
OTHER ASSETS:          
           
Cash   234,208    72,244 
Investments held in Indemnification Trust (Note 7)   480,024    479,805 
Security deposits escrow   64,417    64,393 
Rents and other receivables   131,840    665,415 
Deferred tenant award proceeds escrow   -    18,290 
Prepaid insurance   507    5,068 
Deferred closing costs   36,064    - 
Properties held for sale   266,175    - 
Deferred charges, net   356,451    171,213 
Total other assets   1,569,686    1,476,428 
           
Total assets  $4,101,266   $4,302,380 

 

The accompanying notes to the financial statements are an integral part of these statements.

 

3 

 

 

DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP

 

CONDENSED BALANCE SHEETS

 

September 30, 2021 and December 31, 2020

 

LIABILITIES AND PARTNERS’ CAPITAL

 

   September 30,   December 31, 
   2021   2020 
   (unaudited)     
LIABILITIES AND PARTNERS’ CAPITAL          
CURRENT LIABILITIES:          
Accounts payable and accrued expenses  $98,531   $16,047 
Due to General Partner (Note 5)   1,151    718 
Deferred rent   100,005    18,289 
Security deposits   64,340    64,340 
           
Total current liabilities   264,027    99,394 
           
CONTINGENCIES AND COMMITMENTS (Notes 6 and 7)   -    - 
           
PARTNERS’ CAPITAL: (Notes 1 and 4)           
General Partner -          
Cumulative net income (retained earnings)   390,419    384,051 
Cumulative cash distributions   (161,491)   (158,944)
Total general partners’ capital   228,928    225,107 
Limited Partners (46,280.3 interests outstanding at September 30, 2021 and December 31, 2020)          
           
Capital contributions   46,280,300    46,280,300 
Offering costs   (6,921,832)   (6,921,832)
Cumulative net income (retained earnings)   45,017,340    44,386,908 
Cumulative cash distributions   (79,927,268)   (78,927,268)
Total limited partners’ capital   4,448,540    4,818,108 
Former General Partner -          
Cumulative net income (retained earnings)   707,513    707,513 
Cumulative cash distributions   (1,547,742)   (1,547,742)
Total former general partners’ capital   (840,229)   (840,229)
           
Total partners’ capital   3,837,239    4,202,986 
           
Total liabilities and partners’ capital  $4,101,266   $4,302,380 

 

The accompanying notes to the financial statements are an integral part of these statements.

 

4 

 

 

DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP

 

CONDENSED STATEMENTS OF INCOME

 

For the Three and Nine Month Periods Ended September 30, 2021 and 2020

 

                         
   Three months ended   Nine months ended 
   September 30,   September 30,   September 30,   September 30, 
   2021   2020   2021   2020 
   (unaudited)   (unaudited)   (unaudited)   (unaudited) 
OPERATING REVENUES:                        
Rental income (Note 3)    $ 415,633   $ 511,603   $ 1,122,570   $ 1,113,879 
TOTAL OPERATING REVENUES  $ 415,633   $ 511,603   $ 1,122,570   $ 1,113,879 
EXPENSES:                        
Partnership management fees (Note 5)    $ 68,079   $ 72,075   $ 206,901   $ 215,371 
Insurance    1,520     1,495     4,561     4,441 
General and administrative    12,353     16,899     54,897     64,375 
Advisory Board fees and expenses    1,750     1,750     5,250     5,250 
Professional services    26,441     48,204     148,862     186,169 
Depreciation    5,449     15,795     28,198     76,360 
Amortization    12,465     6,899     37,395     20,697 
TOTAL OPERATING EXPENSES  $ 128,057   $ 163,117   $ 486,064   $ 572,663 
OTHER INCOME                        
Other interest income    239     52     294     4,093 
TOTAL OTHER INCOME  $ 239   $ 52   $ 294   $ 4,093 
                         
NET INCOME  $ 287,815   $ 348,538   $ 636,800   $ 545,309 
NET INCOME ALLOCATED- GENERAL PARTNER    2,878     3,485     6,368     5,453 
NET INCOME ALLOCATED- LIMITED PARTNERS    284,937     345,053     630,432     539,856 
PER LIMITED PARTNERSHIP INTEREST,                        
Based on 46,280.3 interests outstanding: (Basic and diluted)                        
NET INCOME PER LIMITED PARTNERSHIP INTEREST  $ 6.16   $ 7.46   $ 13.62   $ 11.66 

 

The accompanying notes to the financial statements are an integral part of these statements.

 

5 

 

 

DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP

 

CONDENSED STATEMENTS OF CASH FLOWS

 

For the Nine Month Periods Ended September 30, 2021 and 2020

 

           
   Nine Months Ended 
   September 30,
2021
   September 30,
2020
 
   (unaudited)   (unaudited) 
CASH FLOWS FROM OPERATING ACTIVITIES:          
Net income from continuing operations  $636,800   $545,309 
Adjustments to reconcile net income to net cash from operating activities:          
Depreciation and amortization   65,593    97,056 
Changes in operating assets and liabilities          
Decrease in rents and other receivables   532,604    169,847 
Increase in long-term rent receivable   971    (21,448)
Decrease in security deposit escrow   (24)   5,092 
Increase in deferred closing costs   (36,064)   - 
Decrease in deferred rent award escrow   -    (52)
Decrease in prepaid insurance   4,561    4,484 
Decrease in accounts payable and accrued expenses   82,484    (1,073)
Increase in unearned rental income   100,005    5,000 
Payment of leasing commission   (222,633)   - 
Security deposit refund   -    (5,000)
Increase in due to General Partner   433    49 
Net cash from operating activities   1,164,730    799,264 
           
CASH FLOWS USED IN INVESTING ACTIVITIES:          
Interest applied to Indemnification Trust account   (219)   (3,862)
Net cash used in investing activities   (219)   (3,862)
           
CASH FLOWS USED IN FINANCING ACTIVITIES:          
Cash distributions to Limited Partners   (1,000,000)   (700,000)
Cash distributions to General Partner   (2,547)   (2,181)
Net cash used in financing activities   (1,002,547)   (702,181)
           
NET INCREASE (DECREASE) IN CASH   161,964    93,221 
CASH AT BEGINNING OF PERIOD   72,244    39,221 
CASH AT END OF PERIOD  $234,208   $132,442 

 

The accompanying notes to the financial statements are an integral part of these statements.

 

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DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP

 

CONDENSED STATEMENTS OF PARTNER’S CAPITAL (Unaudited)

 

For the Three and Nine Month Periods Ended September 30, 2021 and 2020

 

                                              
   General Partner   Limited Partners     
               Capital                     
             Contributions,                    
   Cumulative   Cumulative       Net of      Cumulative           Total 
   Net Income   Cash Distributions   Total   Offering Costs   Cumulative Net Income   Cash Distribution   Reallocation   Total   Partners’ Capital 
BALANCE AT DECEMBER 31, 2020  $384,051   $(158,944)  $225,107   $39,358,468   $44,386,908   $(78,927,268)  $(840,229)  $3,977,878   $4,202,986 
Q1 Net Income   1,328    -    1,328    -    131,474    -    -    131,474    132,802 
Cash Distributions ($12.96 per limited partnership interest)   -    (531)   (531)   -    -    (600,000)   -    (600,000)   (600,531)
BALANCE AT MARCH 31, 2021  $385,379   $(159,475)  $225,904   $39,358,468   $44,518,381   $(79,527,268)  $(840,229)  $3,509,352   $3,735,256 
Q2 Net Income   2,162    -    2,162    -    214,021    -    -    214,021    216,183 
Cash Distributions ($4.32 per limited partnership interest)   -    (865)   (865)   -    -    (200,000)   -    (200,000)   (200,865)
BALANCE AT JUNE 30, 2021  $387,541   $(160,340)  $227,201   $39,358,468   $44,732,402   $(79,727,268)  $(840,229)  $3,523,373   $3,750,574 
Q3 Net Income   2,878    -    2,878    -    284,937    -    -    284,937    287,815 
Cash Distributions ($4.32 per limited partnership interest)   -    (1,151)   (1,151)   -    -    (200,000)   -    (200,000)   (201,151)
BALANCE AT SEPTEMBER 30, 2021  $390,419   $(161,491)  $228,928   $39,358,468   $45,017,340   $(79,927,268)  $(840,229)  $3,608,310   $3,837,239 
                                              
BALANCE AT DECEMBER 31, 2019  $376,804   $(156,045)  $220,759   $39,358,468   $43,669,450   $(78,127,268)  $(840,229)  $4,060,421   $4,281,180 
Q1 Net Income   (289)   -    (289)   -    (28,637)   -    -    (28,637)   (28,926)
Cash Distributions ($12.96 per limited partnership interest)   -    -    -    -    -    (600,000)   -    (600,000)   (600,000)
BALANCE AT MARCH 31, 2020  $376,515   $(156,045)  $220,470   $39,358,468   $43,640,813   $(78,727,268)  $(840,229)  $3,431,784   $3,652,254 
Q2 Net Income   2,257    -    2,257    -    223,440    -    -    223,440    225,697 
Cash Distributions   -    (787)   (787)   -    -    -    -    -    (787)
BALANCE AT JUNE 30, 2020  $378,772   $(156,832)  $221,940   $39,358,468   $43,864,253   $(78,727,268)  $(840,229)  $3,655,224   $3,877,164 
Q3 Net Income   3,485    -    3,485    -    345,053    -    -    345,053    348,538 
Cash Distributions ($2.16 per limited partnership interest)   -    (1,394)   (1,394)   -    -    (100,000)   -    (100,000)   (101,394)
BALANCE AT SEPTEMBER 30, 2020  $382,257   $(158,226)  $224,031   $39,358,468   $44,209,306   $(78,827,268)  $(840,229)  $3,900,277   $4,124,308 

 

The accompanying notes to the financial statements are an integral part of these statements.

 

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DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP

 

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

 

The condensed statements included herein have been prepared by the registrant, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission, and reflect all adjustments which are, in the opinion of management, necessary to a fair statement of the results of operations for the interim period, on a basis consistent with the annual audited statements. The adjustments made to these condensed statements consist only of normal recurring adjustments. Certain information, accounting policies, and footnote disclosures normally included in financial statements prepared in accordance with United States Generally Accepted Accounting Principles (US GAAP) have been condensed or omitted pursuant to such rules and regulations, although the registrant believes that the disclosures are adequate to make the information presented not misleading. It is suggested that these condensed financial statements be read in conjunction with the financial statements and the summary of significant accounting policies and notes thereto included in the registrant’s latest annual report on Form 10-K.

 

1. ORGANIZATION:

 

DiVall Insured Income Properties 2 LP (the “Partnership”) was formed on November 20, 1987, pursuant to the Uniform Limited Partnership Act of the State of Wisconsin. The initial capital, contributed during 1987, consisted of $300, representing aggregate capital contributions of $200 by the former general partners and $100 by the initial limited partner. A subsequent offering of limited partnership interests closed on February 22, 1990, with 46,280.3 limited partnership interests having been sold in that offering, resulting in total proceeds to the Partnership, net of underwriting compensation and other offering costs, of $39,358,468.

 

The Partnership is currently engaged in the business of owning and operating its investment portfolio of commercial real estate properties (each a “Property”, and collectively, the “Properties”). The Properties are leased on a triple net basis primarily to, and operated by, franchisors or franchisees of national, regional, and local retail chains under primarily long-term leases. The lessees are operators of fast food, family style, and casual/theme restaurants. As of September 30, 2021, the Partnership owned 10 Properties, which are located in a total of three states.

 

The Limited Partnership Agreement, as amended from time to time (collectively, the “Partnership Agreement”), stipulates that the Partnership is scheduled to be dissolved on November 30, 2023, or earlier upon the prior occurrence of any of the following events: (a) the disposition of all its Properties; (b) the written determination by the General Partner, that the Partnership’s assets may constitute “plan assets” for purposes of ERISA; (c) the agreement of limited partners owning a majority of the outstanding limited partner interests to dissolve the Partnership; or (d) the dissolution, bankruptcy, death, withdrawal, or incapacity of the last remaining General Partner, unless an additional General Partner is elected by a majority of the limited partners. During the second and third quarters of the nine odd numbered years from 2001 through 2017, consent solicitations were circulated to the Partnership’s limited partners which, if approved by the limited partners, would have authorized the General Partner to initiate the potential sale of all of the Properties and the dissolution of the Partnership (each a “Consent”). Limited partners owning a majority of the outstanding limited partnership interests did not vote in favor of any of the Consents. Therefore, the Partnership continues to operate as a going concern.

 

During the 2020 consent solicitation process, the Limited Partners approved two separate amendments to the Partnership Agreement. The amendments served to: (i) extend the term of the Partnership by three (3) years to November 30, 2023, and (ii) permit the General Partner to effect distributions at times that it deems appropriate, but no less often than semi-annually.

 

2. RECENTLY ISSUED ACCOUNTING PRINCIPLES:

 

In April 2020, the Financial Accounting Standards Board (FASB) issued a question-and-answer document (the “Lease Modification Q&A”) focused on the application of lease accounting guidance to lease concessions provided as a result of a novel strain of coronavirus (“COVID-19”). Under existing lease guidance, an entity would have to determine, on a lease by lease basis, if a lease concession was the result of a new arrangement reached with the tenant or if a lease concession was under the enforceable rights and obligations within the existing lease agreement. The Lease Modification Q&A clarifies that entities may elect to not evaluate whether lease-related relief that lessors provide to mitigate the economic effects of COVID-19 on lessees is a lease modification under current lease guidance. Instead, an entity that elects not to evaluate whether a concession directly related to COVID-19 is a modification can then elect whether to apply the modification guidance.

 

During the year ended December 31, 2020, the Partnership provided a lease concession to one tenant in response to the impact of COVID-19, in the form of a short term rent reduction. The Partnership has made an election to account for such lease concession consistent with how this concession would be accounted for under lease guidance if enforceable rights and obligations for this concession had already existed in the lease. This election is available for concessions related to the effects of the COVID-19 pandemic that do not result in a substantial increase in the rights as lessor, including concessions that result in the total payments required by the modified lease being substantially the same as or less than total payments required by the original lease.

 

The Partnership’s concession provided for a reduction of payments with no substantive changes to the consideration in the original lease. The reduction affected the amount of the lease payments during the months of April, May and June of 2020. The Partnership is accounting for this reduction as if no changes to the lease were made. During the year ended December 31, 2020, the Partnership entered into one lease modification that eliminated an amount that was immaterial to the Partnership.

 

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DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP

 

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

 

3. INVESTMENT PROPERTIES AND PROPERTIES HELD FOR SALE:

 

The total cost of the Properties includes the original purchase price plus acquisition fees and other capitalized costs paid to an affiliate of the former general partners of the Partnership.

 

As of September 30, 2021, the Partnership owned 10 Properties, nine of which contained fully constructed fast-food/casual dining restaurant facilities. The following are operated by tenants at the aforementioned Properties: eight separate Wendy’s restaurants, an Applebee’s restaurant and a Brakes 4 Less store. The 10 Properties are located in a total of three states.

 

On April 23, 2020, the Partnership executed three Amended and Restated Restaurant Absolutely Net Leases to the Original Leases dated January 30, 1989, by and between the Partnership and Wendgusta LLC (“Tenant”, as successor in interest to Wensouth Corporation) with the intent that these Leases will amend, restate and replace the Original Leases. Effective January 1, 2021, for the restaurant property located at 1901 Whiskey Road, Aiken, South Carolina, per the terms of the Amendment, the Tenant will pay $210,632 annually in rent, in addition to 7% of sales over an annual breakpoint of $2,632,900 over the term of the lease extension (January 1, 2021 to December 31, 2040).

 

Effective January 1, 2021, for the restaurant property located at 1004 Richland Ave, Aiken, South Carolina, per the terms of the Amendment, the Tenant will pay $167,500 annually in rent, in addition to 7% of sales over an annual breakpoint of $2,093,750 over the term of the lease extension (January 1, 2021 to December 31, 2040). Effective January 1, 2021, for the restaurant property located at 3013 Peach Orchard Road, Augusta, Georgia per the terms of the Amendment, the Tenant will pay $188,000 annually in rent, in addition to 7% of sales over an annual breakpoint of $2,350,000 over the term of the lease extension (January 1, 2021 to December 31, 2040).

 

On April 28, 2020, the Partnership executed a Third Amendment to Lease with RMH Franchise Corporation in response to changed circumstances arising from the COVID-19 pandemic. The term of the amendment was April 1, 2020 through June 30, 2020 and during that time suspended the amount and timing of the payment of the monthly base rent, as defined in the Lease. The revised monthly base rent for the months of April and May 2020 was equal to six percent of the monthly gross sales. The revised monthly base rent for the month of June 2020 was a fixed amount of $5,750. Full monthly base rent resumed July 1, 2020.

 

On July 21, 2020, the Partnership executed two Amended and Restated Restaurant Absolutely Net Leases to the Original Leases dated January 30, 1989, by and between the Partnership and WendCharles I, LLC (“Tenant”, as successor in interest to Wensouth Corporation) with the intent that these Leases will amend, restate and replace the Original Leases. Effective January 1, 2021, for the restaurant property located at 361 Highway 17 Bypass, Mt. Pleasant, South Carolina, per the terms of the Amendment, the Tenant will pay $146,520 annually in rent, in addition to 7% of sales over an annual breakpoint of $1,831,500 over the term of the lease extension (January 1, 2021 to December 31, 2040). Effective January 1, 2021, for the restaurant property located at 343 Folly Road, Charleston, South Carolina, per the terms of the Amendment, the Tenant will pay $136,000 annually in rent, in addition to 7% of sales over an annual breakpoint of $1,700,000 over the term of the lease extension (January 1, 2021 to December 31, 2040).

 

Property Held for Sale

 

The Brakes 4 Less property in Martinez, GA, was listed for sale on July 5, 2021. A signed offer of $890,000 was accepted on September 27, 2021. The sale closed on October 29, 2021 and the Partnership recognized a gain of $478,098.

 

The components of property held for sale in the balance sheets as of September 30, 2021 and December 31, 2020 are outlined below:

 

   September 30, 2021   December 31,
2020
 
         
Balance Sheet:                    
Land  $266,175   $- 
Building   

367,575

    - 

Accumulated Depreciation

   (367,575)   - 
Properties held for sale  $266,175   $- 

 

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DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP

 

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

 

4. PARTNERSHIP AGREEMENT:

 

The Partnership Agreement was amended, effective as of October 20, 2020, to extend the term of the Partnership to November 30, 2023, or until dissolution prior thereto pursuant to the consent of limited partners owning a majority of the outstanding limited partnership interests.

 

Under the terms of the Partnership Agreement, as amended, net profits or losses from operations are allocated 99% to the limited partners and 1% to the current General Partner. The November 9, 2009 amendment also provided for distributions from Net Cash Receipts, as defined, to be made 99% to limited partners and 1% to The Provo Group, Inc. (“TPG”, or the “General Partner”), the current General Partner, provided that quarterly distributions are cumulative and are not to be made to the current General Partner unless and until each limited partner has received a distribution from Net Cash Receipts in an amount equal to 10% per annum, cumulative simple return on his, her or its Adjusted Original Capital, as defined, from the Return Calculation Date, as defined, except to the extent needed by the General Partner to pay its federal and state income taxes on the income allocated to it attributable to such year.

 

The provisions regarding distribution of Net Proceeds, as defined, provide that Net Proceeds are to be distributed as follows: (a) to the limited partners, an amount equal to 100% of their Adjusted Original Capital; (b) then, to the limited partners, an amount necessary to provide each limited partner a liquidation preference equal to a 13.5% per annum, cumulative simple return on Adjusted Original Capital from the Return Calculation Date including in the calculation of such return on all prior distributions of Net Cash Receipts and any prior distributions of Net Proceeds under this clause, except to the extent needed by the General Partner to pay its federal and state income tax on the income allocated to it attributable to such year; and (c) then, to limited partners, 99%, and to the General Partner, 1%, of remaining Net Proceeds available for distribution.

 

10 

 

 

DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP

 

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

 

5. TRANSACTIONS WITH GENERAL PARTNER AND ITS AFFILIATES:

 

Pursuant to the terms of the Permanent Manager Agreement (“PMA”) executed in 1993 and renewed for an additional two-year term as of January 1, 2021, the General Partner receives a base fee (the “Base Fee”) for managing the Partnership equal to four percent of gross receipts, subject initially to a minimum annual Base Fee. The PMA also provides that the Partnership is responsible for reimbursement of the General Partner for office rent and related office overhead (“Expenses”) up to an initial annual maximum of $13,250. Both the Base Fee and Expenses reimbursement are subject to annual Consumer Price Index based adjustments. Effective March 1, 2021, Management has elected to roll back the last five years of CPI increases to their 2016 level and suspend any future CPI adjustments for the base fee. Therefore, the minimum annual Base Fee decreased by 5.54% from the prior year to $272,316. The maximum annual Expenses reimbursement remained the same at $23,256 and any potential future CPI adjustments have been suspended.

 

For purposes of computing the four percent overall fee paid to the General Partner, gross receipts include amounts recovered in connection with the misappropriation of assets by the former general partners and their affiliates. The fee received by the General Partner from the Partnership on any amounts recovered reduce the four percent minimum fee by that same amount.

 

Amounts paid and/or accrued to the General Partner and its affiliates for the three and six month periods ended September 30, 2021 and 2020 are as follows:

 

   Incurred for the   Incurred for the   Incurred for the   Incurred for the 
   Three Months Ended   Three Months Ended   Nine Months Ended   Nine Months Ended 
   September 30, 2021   September 30, 2020   September 30, 2021   September 30, 2020 
    (unaudited)    (unaudited)    (unaudited)    (unaudited) 
General Partner                    
Management fees  $68,079   $72,075   $206,901   $215,371 
Overhead allowance   5,814    5,814    17,442    17,374 
Leasing commissions   -    -    222,633    - 
Reimbursement for out-of-pocket expenses   -    -    2,500    2,500 
Cash distribution   1,151    1,394    2,547    2,181 
Amounts paid and/or accrued to the General Partner  $75,044   $79,283   $452,023   $237,426 

 

 

At September 30, 2021 and December 31, 2020, $73,784 and $718, respectively, was payable to the General Partner. Effective with the six Wendy’s lease amendments on January 1, 2021, the General Partner earned a leasing commission of $222,633 representing 3% of only the first 10 years of a 20 year term and reduced by the unamortized portion of previously earned commissions on the six Wendy’s in the amount of $81,935. The commission was included in accounts payable and accrued expenses as of the end of the first quarter. One $75,000 installment payment was made during each of the second and third quarters. The General Partner will determine the available cash flow throughout 2021 to satisfy the obligation, which will entail installment payments. In no event will the sales commissions earned on liquidation of these six Wendy’s and the unamortized portion of the above noted commissions, at the sale date, exceed an aggregate commission of 3% to the General Partner.

 

11 

 

  

DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP

 

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

 

As of September 30, 2021, Jesse Small, an Advisory Board Member, beneficially owned greater than ten percent of the Partnership’s outstanding limited partnership interests. Amounts paid to Mr. Small for his services as a member of the Advisory Board for the three- and nine-month periods ended September 30, 2021 and 2020 are as follows:

 

   Three Month
Period ended
September 30, 2021
   Three Month
Period ended
September 30, 2020
   Nine Month
Period ended
September 30, 2021
   Nine Month
Period ended
September 30, 2020
 
   (Unaudited)   (Unaudited)   (Unaudited)   (Unaudited) 
Advisory Board Fees paid  $875   $875   $2,625   $2,625 

 

At September 30, 2021 and December 31, 2020 there were no outstanding Advisory Board fees accrued and payable to Jesse Small.

 

6. CONTINGENT LIABILITIES:

 

According to the Partnership Agreement, TPG, as General Partner may receive a disposition fee not to exceed three percent of the contract price on the sale of the properties of the Partnership and two affiliated publicly registered limited partnerships, DiVall Insured Income Fund Limited Partnership (“DiVall 1”), which was dissolved December of 1998, and DiVall Income Properties 3 Limited Partnership, which was dissolved in December 2003 (“DiVall 3”), and together with the Partnership and DiVall 1 (the “three original partnerships”). In addition, fifty percent of all such disposition fees earned by TPG were to be escrowed until the aggregate amount of recovery of the funds misappropriated from the three original partnerships by the former general partners was greater than $4,500,000. Upon reaching such recovery level, full disposition fees would thereafter be payable, and fifty percent of the previously escrowed amounts would be paid to TPG. At such time as the recovery exceeded $6,000,000 in the aggregate, the remaining escrowed disposition fees were to be paid to TPG. If such levels of recovery were not achieved, TPG would contribute the amounts escrowed toward the recovery until the three original partnerships were made whole. In lieu of a disposition fee escrow, fifty percent of all such disposition fees previously discussed were paid directly to a restoration account and then distributed among the three original partnerships; whereby the three original partnerships recorded the recoveries as income. After the recovery level of $4,500,000 was exceeded, fifty percent of the total disposition fee amount paid to the three original partnerships recovery through the restoration account (in lieu of the disposition fee escrow) was refunded to TPG during March 1996. The remaining fifty percent amount allocated to the Partnership through the restoration account, and which was previously reflected as Partnership recovery income, may be owed to TPG if the $6,000,000 recovery level is met. As of September 30, 2021, the Partnership may owe TPG $16,296 if the $6,000,000 recovery level is achieved. TPG does not expect any future refund, as it is uncertain that such a $6,000,000 recovery level will be achieved.

 

7. PMA INDEMNIFICATION TRUST:

 

The PMA provides that TPG will be indemnified from any claims or expenses arising out of, or relating to, TPG serving in the capacity of General Partner or as substitute general partner, so long as such claims do not arise from fraudulent or criminal misconduct by TPG. The PMA provides that the Partnership will fund this indemnification obligation by establishing a reserve of up to $250,000 of Partnership assets which would not be subject to the claims of the Partnership’s creditors. An Indemnification Trust (the “Trust”) serving such purposes has been established at United Missouri Bank, N.A. The corpus of the Trust has been fully funded with Partnership assets. Funds are invested in U.S. Treasury securities at fair value at level 1 (see Note 8). In addition, $230,024 of earnings has been credited to the Trust as of September 30, 2021. The rights of TPG to the Trust shall be terminated upon the earliest to occur of the following events: (i) the written release by TPG of any and all interest in the Trust; (ii) the expiration of the longest statute of limitations relating to a potential claim which might be brought against TPG and which is subject to indemnification; or (iii) a determination by a court of competent jurisdiction that TPG shall have no liability to any person with respect to a claim which is subject to indemnification under the PMA. At such time as the indemnity provisions expire or the full indemnity is paid, any funds remaining in the Trust will revert back to the general funds of the Partnership.

 

12 

 

  

DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP

 

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

 

8. FAIR VALUE DISCLOSURES:

 

The Partnership has determined the fair value based on hierarchy that gives the highest priority to quoted prices in active markets for identical assets and liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). Inputs are broadly defined as assumptions market participants would use in pricing an asset or liability. The three levels of the fair value hierarchy under the accounting principle are described below:

 

  Level 1. Quoted prices in active markets for identical assets or liabilities.
     
  Level 2. Quoted prices for similar investments in active markets, quoted prices for identical or similar investments in markets that are not active, and inputs other than quoted prices that are observable for the investment.
     
  Level 3. Unobservable inputs for which there is little, if any, market activity for the investment. The inputs into the determination of fair value are based upon the best information in the circumstances and may require significant management judgment or estimation and the use of discounted cash flow models to value the investment.

 

The fair value hierarchy is based on the lowest level of input that is significant to the fair value measurements. The Partnership’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the investment. The assets held in indemnification trust account are invested in one year treasury bills which are measured using level 1 fair value inputs.

 

The Partnership assesses the levels of the investments at each measurement date, and transfers between levels are recognized on the actual date of the event or change in circumstances that caused the transfer in accordance with the Partnership’s accounting policy regarding the recognition of transfers between levels of the fair value hierarchy. For the nine-month period ended September 30, 2021 and for the year ended December 31, 2020, there were no such transfers.

 

9. SUBSEQUENT EVENTS:

 

We have reviewed all material events through the issuance of this report in accordance with ASC 855-10.

 

13 

 

  

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

 

CAUTIONARY STATEMENT

 

This Quarterly Report on Form 10-Q contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). These forward-looking statements are not historical facts but are the intent, belief or current expectations of management of DiVall Insured Income Properties 2 Limited Partnership (the “Partnership”) based on its knowledge and understanding of the business and industry. Words such as “may,” “anticipates,” “expects,” “intends,” “plans,” “believes,” “seeks,” “estimates,” “would,” “could,” “should” and variations of these words and similar expressions are intended to identify forward-looking statements. Although we believe that the expectations reflected in these forward-looking statements are reasonable, we can give no assurance that these expectations will prove to have been correct. These statements are not guarantees of future performance and are subject to risks, uncertainties and other factors, some of which are beyond our control, are difficult to predict and could cause actual results to differ materially from those expressed or forecasted in the forward-looking statements.

 

Examples of forward-looking statements include, but are not limited to, statements we make regarding:

 

  our expectations regarding financial condition or results of operations in future periods;
     
  our future sources of, and needs for, liquidity and capital resources;
     
  our expectations regarding economic and business conditions;
     
  our business strategies;
     
  our decisions and policies with respect to the potential retention or disposition of one or more Properties;
     
  our ability to find a suitable purchaser for any marketed Properties;
     
  our ability to agree on an acceptable purchase price or contract terms;
     
  our ability to collect rents on our leases;
     
  our ability to maintain relationships with our tenants, and when necessary identify new tenants;
     
  future capital expenditures; and
     
  other risks and uncertainties described from time to time in our filings with the Securities and Exchange Commission (the “SEC”).

 

14 

 

  

Critical Accounting Policies and Estimates

 

Management’s discussion and analysis of financial condition and results of operations are based upon our financial statements, which have been prepared in accordance with US GAAP. The preparation of these financial statements requires our management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. On a regular basis, we evaluate these estimates, including investment impairment. These estimates are based on management’s historical industry experience and on various other assumptions that are believed to be reasonable under the circumstances. Actual results may differ from these estimates, and the difference could be material.

 

The Partnership believes that its most critical accounting policies deal with:

 

Depreciation methods and lives- Depreciation of the Properties is provided on a straight-line basis over the estimated useful life of the buildings and improvements. While the Partnership believes these are the appropriate lives and methods, use of different lives and methods could result in different impacts on net income. Additionally, the value of real estate is typically based on market conditions and property performance, so depreciated book value of real estate may not reflect the market value of real estate assets.

 

Revenue recognition- Rental revenue from investment properties is recognized on a straight-line basis over the life of the respective lease when collectability is assured. Percentage rents are accrued only when the tenant has reached the sales breakpoint stipulated in the lease.

 

Impairment- The Partnership periodically reviews its long-lived assets, primarily real estate, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. The Partnership’s review involves comparing current and future operating performance of the assets, the most significant of which is undiscounted operating cash flows, to the carrying value of the assets. Based on this analysis, if deemed necessary, a provision for possible loss is recognized.

 

Investment Properties

 

As of September 30, 2021, the Partnership owned 10 Properties, nine of which contained fully constructed fast-food/casual dining restaurant facilities. The following are operated by tenants at the aforementioned Properties: eight separate Wendy’s restaurants, an Applebee’s restaurant and a Brakes 4 Less store. The 10 Properties are located in a total of three states.

 

The Brakes 4 Less property in Martinez, GA, was listed for sale on July 5, 2021. A signed offer of $890,000 was accepted on September 27, 2021, and the sale closed on October 29, 2021.

 

Property taxes, general maintenance, insurance and ground rent on the Properties are the responsibility of the tenant. However, when a tenant fails to make the required tax payments or when a Property becomes vacant, the Partnership makes the appropriate property tax payments to avoid possible foreclosure of the property.

 

There were no building improvements capitalized during the three-month period ending September 30, 2021.

 

Factors Which May Influence Results of Operations

 

The Partnership is not aware of any material trends or uncertainties, other than national economic conditions affecting real estate generally, that may reasonably be expected to have a material impact, favorable or unfavorable, on revenues and investment property value. However, due to the recent outbreak of the coronavirus (COVID-19) in the U.S. and globally, our tenants and operating partners may be impacted. The impact of the coronavirus on our future results could still be significant and will largely depend on future developments, which are highly uncertain and cannot be predicted, including new information which may emerge concerning the severity of the coronavirus, the success of actions taken to contain or treat the coronavirus, and reactions by consumers, companies, governmental entities and capital markets.

 

15 

 

 

Results of Operations

 

Three-month period ended September 30, 2021 as compared to the three-month period ended September 30, 2020:

 

Net income from continuing operations for the three-month periods ended September 30, 2021 and 2020 was $287,815 and $348,538, respectively. Net income per limited partnership interest for the three-month periods ended September 30, 2021 and 2020 was $6.16 and $7.46, respectively.

 

Operating Rental Income: Rental income for the three-month periods ended September 30, 2021 and 2020 was $415,633 and $511,603, respectively. The rental income was comprised primarily of monthly lease obligations and includes recognition of annual percentage rents earned year-to-date and adjustments for straight-line rent. The decrease is primarily the result of lower accrued percentage rents as a result of increased monthly rental revenue resulting from the six Wendy’s locations whose leases renewed as of January 1, 2021.

 

General and Administrative Expense: General and administrative expenses for the three-month periods ended September 30, 2021 and 2020 were $12,353 and $16,899, respectively. General and administrative expenses were comprised of management expense, state/city registration and annual report filing fees, XBRL outsourced fees, office supplies, printing costs, outside storage expenses, copy/fax costs, postage and shipping expenses, long-distance telephone expenses, website fees, bank fees and state income tax expenses.

 

Professional services: Professional services expenses for the three-month periods ended September 30, 2021 and 2020 were $26,441 and $48,204, respectively. Professional services expenses were primarily comprised of investor relations data processing, investor mailings processing, website design, legal, auditing and tax preparation fees, and SEC report conversion and processing fees. The decrease is primarily related to a decrease in investor relations expenses along with a decrease in legal fees. Legal fees were higher in 2020 due to the negotiation of the Wendy’s lease renewals.

 

Nine-month period ended September 30, 2021 as compared to the nine-month period ended September 30, 2020:

 

Net income from continuing operations for the nine-month periods ended September 30, 2021 and 2020 were $636,800 and $545,309, respectively. The increase is primarily the result of increased monthly rental revenue resulting from the six Wendy’s locations whose leases renewed as of January 1, 2021, combined with lower operating expenses in 2021 compared to 2020.

 

See paragraphs below for further information as to the primary factors that contributed to the variances in operating income and expense items from the 2020 periods to the 2021 periods.

 

Operating Rental Income: Rental income for the nine-month periods ended September 30, 2021 and 2021 was $1,122,570 and $1,113,879, respectively. The rental income was comprised primarily of monthly lease obligations and includes accruals for annual percentage rents earned year-to-date and adjustments for straight line rent. The decrease relates primarily to increased monthly rental revenue year-to-date due to the six Wendy’s leases that were effective on January 1, 2021, offset by decreased accrual for percentage accrual due to the increase in the percentage rent breakpoint for the same six Wendy’s whose leases were extended as of January 1, 2021.

 

General and Administrative Expense: General and administrative expenses for the nine-month periods ended September 30, 2021 and 2020 were $54,897 and $64,375, respectively. General and administrative expenses were comprised of management expense, state/city registration and annual report filing fees, office supplies, printing costs, outside storage expenses, copy/fax costs, postage and shipping expenses, long-distance telephone expenses, website fees, bank fees, state income tax expenses and bad debt allowance. The decrease is due primarily to the decrease in state income taxes paid for 2020 and estimates paid for 2021, which are lower than what was paid in 2020.

 

Professional services: Professional services expenses for the nine-month periods ended September 30, 2021 and 2020 were $148,862 and $186,169, respectively. Professional services expenses were primarily comprised of investor relations data processing, investor mailings processing, website design, legal, auditing and tax preparation fees, and SEC report conversion and processing fees. The decrease year-over-year is due to primarily to lower legal fees. In 2020, our legal fees were higher related to the work on the six Wendy’s lease extensions.

 

Cash Flow Analysis

 

Net cash flows provided by operating activities for the nine-month periods ended September 30, 2021 and 2020 were $1,164,730 and $799,264, respectively. The increase is attributed to higher net income period over period in addition to lower accrued percentage rents and higher unearned rental income in 2021.

 

16 

 

 

Cash flows used in investing activities for the nine-month periods ended September 30, 2021 and 2020 were $219 and $3,862, respectively. The amounts represent interest applied to the indemnification trust account.

 

For the nine-month period ended September 30, 2021, cash flows used in financing activities was $1,002,547 and consisted of aggregate limited partner distributions of $1,000,000, and general partner distributions of $2,547.

 

For the nine-month period ended September 30, 2020, cash flows used in financing activities was $702,181 and consisted of aggregate limited partner distributions of $700,000, and general partner distributions of $2,181.

 

Liquidity and Capital Resources

 

The Partnership’s cash balance was $234,208 at September 30, 2021. Cash of $200,000 is anticipated to be used to fund the 2021 third quarter aggregate distribution to limited partners on or about November 15, 2021.

 

The Partnership’s principal demands for liquidity historically have been, and are expected to continue to be, for the payment of operating expenses and distributions. Management anticipates that cash generated through the operations of the Properties and potential sales of Properties will primarily provide the sources for future Partnership liquidity and limited partner distributions of cash flows from operations. The Partnership is in competition with sellers of similar properties to locate suitable purchasers for its Properties. The two primary liquidity risks in the absence of mortgage debt with respect to the on-going operations of the Properties are the Partnership’s inability to collect rent receivables and near-term or chronic property vacancies. The amount of cash to be distributed to our limited partners is determined by the General Partner and is dependent on a number of factors, including funds available for payment of distributions, capital expenditures, and taxable income recognition matching, which is primarily attributable to percentage rents and property sales.

 

As of September 30, 2021, the current ten Properties were 100% leased. In addition, the Partnership collected 100% of its base rent from current operating tenants for the period ended September 30, 2021 and the year ended December 31, 2020, which we believe is a good indication of overall tenant quality and stability.

 

17 

 

 

Item 3. Quantitative and Qualitative Disclosure About Market Risk

 

As a smaller reporting company, the Partnership is not required to provide the information required by Item 305 of Regulation S-K.

 

Item 4. Controls and Procedures

 

Controls and Procedures

 

Controls and Procedures:

 

As of September 30, 2021 the Partnership’s management, including the persons performing the functions of the Partnership’s principal executive officer and principal financial officer, have concluded that the Partnership’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of the end of the period covered by this report were effective based on the evaluation of these controls and procedures as required by paragraph (b) of Rule 13a-15 or Rule 15d-15 under the Exchange Act.

 

Changes in Internal Control over Financial Reporting:

 

There has been no change in the Partnership’s internal control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) that occurred during the fiscal quarter ending September 30, 2021 that has materially affected, or is reasonably likely to materially affect, the Partnership’s internal control over financial reporting.

 

18 

 

 

PART II - OTHER INFORMATION

 

Item 1. Legal Proceedings

 

As of the date of this report, there are no material pending legal proceedings to which the Partnership is a party.

 

Item 1a. Risk Factors

 

Not Applicable.

 

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

 

None.

 

Item 3. Defaults Upon Senior Securities

 

None.

 

Item 4. Mine Safety Disclosures

 

Not applicable.

 

Item 5. Other Information

 

None.

 

Item 6. Exhibits

 

  (a) Listing of Exhibits

 

  3.1 Certificate of Limited Partnership dated November 20, 1987, filed as Exhibit 3.7 to the Partnership’s Annual Report on Form 10-K filed March 22, 2013, Commission File 0-17686, and incorporated herein by reference.
     
  4.1 Agreement of Limited Partnership dated as of November 20, 1987, amended as of November 25, 1987, and February 20, 1988, filed as Exhibit 3A to Amendment No. 1 to the Partnership’s Registration Statement on Form S-11 as filed on February 22, 1988, and incorporated herein by reference.
     
  4.2 Amendments to Amended Agreement of Limited Partnership dated as of June 21, 1988, included as part of Supplement dated August 15, 1988, filed under Rule 424(b)(3), Commission File 0-17686, and incorporated herein by reference.
     
  4.3. Amendment to Amended Agreement of Limited Partnership dated as of February 8, 1993, filed as Exhibit 3.3 to the Partnership’s Annual Report on Form 10-K for the year ended December 31, 1992, Commission File 0-17686, and incorporated herein by reference.
     
  4.4 Amendment to Amended Agreement of Limited Partnership dated as of May 26, 1993, filed as Exhibit 3.4 to the Partnership’s Annual Report on Form 10-K for the year ended December 31, 1993, Commission File 0-17686, and incorporated herein by reference.
     
  4.5 Amendment to Amended Agreement of Limited Partnership dated as of June 30, 1994, filed as Exhibit 3.5 to the Partnership’s Annual Report on Form 10-K for the year ended December 31, 1994, Commission File 0-17686, and incorporated herein by reference.
     
  4.6 Amendment to Amended Agreement of Limited Partnership dated as of November 9, 2009, filed as Exhibit 4.1 to the Partnership’s Quarterly Report on Form 10-Q filed November 12, 2009, Commission File 0-17686, and incorporated herein by reference.
 

 

4.7

 

Amendment to Amended Agreement of Limited Partnership dated as of October 22, 2020, filed as Exhibit 4.7 to the Partnership’s Quarterly Report on Form 10-Q filed November 13, 2020, Commission File 0-17686, and incorporated herein by reference.

 

  31.1 Sarbanes-Oxley Section 302 Certification
     
  31.2 Sarbanes-Oxley Section 302 Certification
     
  32.1 Certification of Periodic Financial Report Pursuant to 18 U.S.C. Section 1350.
     
  99.1 Correspondence to the Limited Partners, anticipated to be mailed on August 16, 2021, regarding the proposed sale of the Properties and liquidation of the Partnership.
     
  101 The following materials from the Partnership’s Quarterly Report on Form 10-Q for the quarter ended, formatted in XBRL (Extensible Business Reporting Language): (i) Unaudited Condensed Balance Sheets at September 30, 2021 and December 31, 2020, (ii) Unaudited Condensed Statements of Income for the three and six month periods ended September 30, 2021 and 2020, (iii) Unaudited Condensed Statement of Cash Flows for the six month periods ended September 30, 2021 and 2020, (iv) Unaudited Condensed Statements of Partners’ Capital for the six month periods ended September 30, 2021 and 2020, and (v) Notes to the Unaudited Condensed Financial Statements.

 

19 

 

 

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.

 

DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP

 

By: /s/ Lynette L. DeRose  
  Lynette L. DeRose  
  (Chief Financial Officer and  
  Duly Authorized Officer of the Partnership)  
     
Date:  November 12, 2021  

 

20 

 

EX-31.1 2 ex31-1.htm

 

Exhibit 31.1

 

DIVALL INSURED INCOME PROPERTIES 2

LIMITED PARTNERSHIP

 

CERTIFICATIONS

 

I, Lynette L. DeRose, certify that:

 

  1. I have reviewed this quarterly report on Form 10-Q of DiVall Insured Income Properties 2 Limited Partnership;
     
  2. Based on my knowledge, this quarterly 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.

 

  Dated: November 12, 2021 By: /s/ Lynette L. DeRose
      Chief Financial Officer of the Partnership
      (principal financial officer of the registrant)

 

 

 

EX-31.2 3 ex31-2.htm

 

Exhibit 31.2

 

DIVALL INSURED INCOME PROPERTIES 2

LIMITED PARTNERSHIP

 

CERTIFICATIONS

 

I, Bruce A. Provo, certify that:

 

  1. I have reviewed this quarterly report on Form 10-Q of DiVall Insured Income Properties 2 Limited Partnership;
     
  2. Based on my knowledge, this quarterly 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.

 

  Dated: November 12, 2021 By: /s/ Bruce A. Provo
      President, and Chief Executive Officer of The Provo Group, Inc., the General Partner of the Partnership
      (principal executive officer of the registrant)

 

 

 

EX-32.1 4 ex32-1.htm

 

Exhibit 32.1

 

DIVALL INSURED INCOME PROPERTIES 2

LIMITED PARTNERSHIP

 

Certification of Periodic Financial Report

Pursuant to 18 U.S.C. Section 1350

 

Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, the undersigned principal executive officer and principal financial officer of DiVall Insured Income Properties 2 Limited Partnership (the “Company”) certify that this Quarterly Report on Form 10-Q of the Company for the period ended September 30, 2021 fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and that information contained in the report fairly presents, in all material respects, the financial condition and results of operations of the Company.

 

  Dated: November 12, 2021 By: /s/ Lynette L. DeRose
      Chief Financial Officer of the Partnership
      (principal financial officer of the registrant)

 

  By: /s/ Bruce A. Provo
    President, and Chief Executive Officer of The Provo Group, Inc., the General Partner of the Partnership
    (principal executive officer of the registrant)

 

This certification is made solely for the purpose of 18 U.S.C. Section 1350, subject to the knowledge standard contained therein, and not for any other purpose.

 

 

 

 

EX-99.1 5 ex99-1.htm

 

Exhibit 99.1

 

 

 

 

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text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">DiVall Insured Income Properties 2 LP (the “Partnership”) was formed on November 20, 1987, pursuant to the Uniform Limited Partnership Act of the State of Wisconsin. The initial capital, contributed during 1987, consisted of $<span id="xdx_906_eus-gaap--PartnersCapitalAccountContributions_c19871119__19871120_pp0p0" title="Partners' capital account, contributions">300</span>, representing aggregate capital contributions of $<span id="xdx_907_eus-gaap--PartnersCapitalAccountContributions_c19871119__19871120__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__us-gaap--GeneralPartnerMember_pp0p0" title="Partners' capital account, contributions">200</span> by the former general partners and $<span id="xdx_90D_eus-gaap--PartnersCapitalAccountContributions_c19871119__19871120__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__us-gaap--LimitedPartnerMember_pp0p0" title="Partners' capital account, contributions">100</span> by the initial limited partner. A subsequent offering of limited partnership interests closed on February 22, 1990, with <span id="xdx_90C_eus-gaap--PartnersCapitalAccountUnitsSaleOfUnits_c19900221__19900222_pdd" title="Partners' capital account, units, sale of units">46,280.3</span> limited partnership interests having been sold in that offering, resulting in total proceeds to the Partnership, net of underwriting compensation and other offering costs, of $<span id="xdx_909_eus-gaap--PartnersCapitalAccountPublicSaleOfUnitsNetOfOfferingCosts_c19900221__19900222_pp0p0" title="Partners' capital account, public sale of units net of offering costs">39,358,468</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Partnership is currently engaged in the business of owning and operating its investment portfolio of commercial real estate properties (each a “Property”, and collectively, the “Properties”). The Properties are leased on a triple net basis primarily to, and operated by, franchisors or franchisees of national, regional, and local retail chains under primarily long-term leases. The lessees are operators of fast food, family style, and casual/theme restaurants. <span id="xdx_90A_eus-gaap--ConcentrationRiskBenchmarkDescription_c20210101__20210930" title="Concentration risk, benchmark description">As of September 30, 2021, the Partnership owned <span id="xdx_902_eus-gaap--NumberOfRealEstateProperties_iI_uRestaurant_c20210930_zKWKftwXRfm1" title="Number of real estate properties">10</span> Properties, which are located in a total of <span id="xdx_909_eus-gaap--NumberOfStatesInWhichEntityOperates_iI_dc_uInteger_c20210930_z9SQJAj5si2i" title="Number of states in which entity operates">three</span> states.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Limited Partnership Agreement, as amended from time to time (collectively, the “Partnership Agreement”), stipulates that the Partnership is scheduled to be dissolved on November 30, 2023, or earlier upon the prior occurrence of any of the following events: (a) the disposition of all its Properties; (b) the written determination by the General Partner, that the Partnership’s assets may constitute “plan assets” for purposes of ERISA; (c) the agreement of limited partners owning a majority of the outstanding limited partner interests to dissolve the Partnership; or (d) the dissolution, bankruptcy, death, withdrawal, or incapacity of the last remaining General Partner, unless an additional General Partner is elected by a majority of the limited partners. During the second and third quarters of the nine odd numbered years from 2001 through 2017, consent solicitations were circulated to the Partnership’s limited partners which, if approved by the limited partners, would have authorized the General Partner to initiate the potential sale of all of the Properties and the dissolution of the Partnership (each a “Consent”). Limited partners owning a majority of the outstanding limited partnership interests did not vote in favor of any of the Consents. Therefore, the Partnership continues to operate as a going concern.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During the 2020 consent solicitation process, the Limited Partners approved two separate amendments to the Partnership Agreement. The amendments served to: (i) extend the term of the Partnership by three (3) years to November 30, 2023, and (ii) permit the General Partner to effect distributions at times that it deems appropriate, but no less often than semi-annually.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> 300 200 100 46280.3 39358468 As of September 30, 2021, the Partnership owned 10 Properties, which are located in a total of three states. 10 3 <p id="xdx_804_eus-gaap--SignificantAccountingPoliciesTextBlock_zptVz4cGoxQj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>2. <span style="text-decoration: underline"><span id="xdx_821_zh7MLzwyQzth">RECENTLY ISSUED ACCOUNTING PRINCIPLES</span>:</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">In April 2020, the Financial Accounting Standards Board (FASB) issued a question-and-answer document (the “Lease Modification Q&amp;A”) focused on the application of lease accounting guidance to lease concessions provided as a result of a novel strain of coronavirus (“COVID-19”). Under existing lease guidance, an entity would have to determine, on a lease by lease basis, if a lease concession was the result of a new arrangement reached with the tenant or if a lease concession was under the enforceable rights and obligations within the existing lease agreement. The Lease Modification Q&amp;A clarifies that entities may elect to not evaluate whether lease-related relief that lessors provide to mitigate the economic effects of COVID-19 on lessees is a lease modification under current lease guidance. Instead, an entity that elects not to evaluate whether a concession directly related to COVID-19 is a modification can then elect whether to apply the modification guidance.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">During the year ended December 31, 2020, the Partnership provided a lease concession to one tenant in response to the impact of COVID-19, in the form of a short term rent reduction. The Partnership has made an election to account for such lease concession consistent with how this concession would be accounted for under lease guidance if enforceable rights and obligations for this concession had already existed in the lease. This election is available for concessions related to the effects of the COVID-19 pandemic that do not result in a substantial increase in the rights as lessor, including concessions that result in the total payments required by the modified lease being substantially the same as or less than total payments required by the original lease.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Partnership’s concession provided for a reduction of payments with no substantive changes to the consideration in the original lease. The reduction affected the amount of the lease payments during the months of April, May and June of 2020. The Partnership is accounting for this reduction as if no changes to the lease were made. During the year ended December 31, 2020, the Partnership entered into one lease modification that eliminated an amount that was immaterial to the Partnership.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_801_eus-gaap--RealEstateDisclosureTextBlock_zKmvPITfIRff" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>3. <span style="text-decoration: underline"><span><span><span id="xdx_82D_zpgvNqgnlWeg">INVESTMENT PROPERTIES AND PROPERTIES HELD FOR SALE</span></span></span>:</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The total cost of the Properties includes the original purchase price plus acquisition fees and other capitalized costs paid to an affiliate of the former general partners of the Partnership.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As of September 30, 2021, the Partnership owned <span id="xdx_900_eus-gaap--NumberOfRealEstateProperties_iI_uRestaurant_c20210930_zLp7Llyy7J61" title="Property leased to fully constructed fast-food restaurants">10</span> Properties, nine of which contained fully constructed fast-food/casual dining restaurant facilities. <span id="xdx_902_ecustom--LeaseExtensenDescription_c20210101__20210930__dei--LegalEntityAxis__custom--WensouthCorporationMember__us-gaap--RealEstatePropertiesAxis__custom--ThreeSixtyOneHighwaySeventeenBypassMtPleasantSouthCarolinaMember" title="Lease extension description">The following are operated by tenants at the aforementioned Properties: eight separate Wendy’s restaurants, an Applebee’s restaurant and a Brakes 4 Less store. The <span id="xdx_900_eus-gaap--NumberOfRealEstateProperties_iI_uRestaurant_c20210930_zOsJ67ehkn42" title="Property leased to fully constructed fast-food restaurants">10</span> Properties are located in a total of <span id="xdx_908_eus-gaap--NumberOfStatesInWhichEntityOperates_iI_dc_uInteger_c20210930_zjEszX1yXXeb" title="Location of properties">three</span> states.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">On April 23, 2020, the Partnership executed three Amended and Restated Restaurant Absolutely Net Leases to the Original Leases dated January 30, 1989, by and between the Partnership and Wendgusta LLC (“Tenant”, as successor in interest to Wensouth Corporation) with the intent that these Leases will amend, restate and replace the Original Leases. Effective January 1, 2021, for the restaurant property located at 1901 Whiskey Road, Aiken, South Carolina, per the terms of the Amendment, the Tenant will pay $<span id="xdx_903_eus-gaap--PaymentsForRent_c20200421__20200423__dei--LegalEntityAxis__custom--WensouthCorporationMember__us-gaap--RealEstatePropertiesAxis__custom--OneThousandNineHundredOneWhiskeyRoadAikenSouthCarolinaMember_pp0p0" title="Rent payments">210,632</span> annually in rent, in addition to <span id="xdx_90C_ecustom--AnnualSaleOverPercentage_dp_c20200421__20200423__dei--LegalEntityAxis__custom--WensouthCorporationMember__us-gaap--RealEstatePropertiesAxis__custom--OneThousandNineHundredOneWhiskeyRoadAikenSouthCarolinaMember_zLLnBHvVC2Ed" title="Annual sale over percentage">7%</span> of sales over an annual breakpoint of $<span id="xdx_905_ecustom--AnnualBreakpointLeaseAmount_c20200421__20200423__dei--LegalEntityAxis__custom--WensouthCorporationMember__us-gaap--RealEstatePropertiesAxis__custom--OneThousandNineHundredOneWhiskeyRoadAikenSouthCarolinaMember_pp0p0" title="Annual breakpoint lease amount">2,632,900</span> over the term of the lease extension <span id="xdx_90F_eus-gaap--LesseeOperatingLeaseDescription_c20210101__20210930__dei--LegalEntityAxis__custom--WensouthCorporationMember__us-gaap--RealEstatePropertiesAxis__custom--OneThousandNineHundredOneWhiskeyRoadAikenSouthCarolinaMember_zJ4rxwqjVBI9" title="Lease extension description">(January 1, 2021 to December 31, 2040)</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">Effective January 1, 2021, for the restaurant property located at 1004 Richland Ave, Aiken, South Carolina, per the terms of the Amendment, the Tenant will pay $<span id="xdx_904_eus-gaap--PaymentsForRent_c20200421__20200423__dei--LegalEntityAxis__custom--WensouthCorporationMember__us-gaap--RealEstatePropertiesAxis__custom--OneThousandFourRichlandAveAikenSouthCarolinaMember_pp0p0" title="Rent payments">167,500</span> annually in rent, in addition to <span id="xdx_901_ecustom--AnnualSaleOverPercentage_dp_c20200421__20200423__dei--LegalEntityAxis__custom--WensouthCorporationMember__us-gaap--RealEstatePropertiesAxis__custom--OneThousandFourRichlandAveAikenSouthCarolinaMember_zwDqZTCWPHBc" title="Annual sale over percentage">7%</span> of sales over an annual breakpoint of $<span id="xdx_90C_ecustom--AnnualBreakpointLeaseAmount_c20200421__20200423__dei--LegalEntityAxis__custom--WensouthCorporationMember__us-gaap--RealEstatePropertiesAxis__custom--OneThousandFourRichlandAveAikenSouthCarolinaMember_pp0p0" title="Annual breakpoint lease amount">2,093,750</span> over the term of the lease extension <span id="xdx_90B_eus-gaap--LesseeOperatingLeaseDescription_c20210101__20210930__dei--LegalEntityAxis__custom--WensouthCorporationMember__us-gaap--RealEstatePropertiesAxis__custom--OneThousandFourRichlandAveAikenSouthCarolinaMember" title="Lease extension description">(January 1, 2021 to December 31, 2040)</span>. Effective January 1, 2021, for the restaurant property located at 3013 Peach Orchard Road, Augusta, Georgia per the terms of the Amendment, the Tenant will pay $<span id="xdx_902_eus-gaap--PaymentsForRent_c20200421__20200423__dei--LegalEntityAxis__custom--WensouthCorporationMember__us-gaap--RealEstatePropertiesAxis__custom--ThreeThousandThirteenPeachOrchardRoadAugustaGeorgiaMember_pp0p0" title="Rent payments">188,000</span> annually in rent, in addition to <span id="xdx_906_ecustom--AnnualSaleOverPercentage_dp_c20200421__20200423__dei--LegalEntityAxis__custom--WensouthCorporationMember__us-gaap--RealEstatePropertiesAxis__custom--ThreeThousandThirteenPeachOrchardRoadAugustaGeorgiaMember_ztTAleMS3yai" title="Annual sale over percentage">7%</span> of sales over an annual breakpoint of $<span id="xdx_904_ecustom--AnnualBreakpointLeaseAmount_c20200421__20200423__dei--LegalEntityAxis__custom--WensouthCorporationMember__us-gaap--RealEstatePropertiesAxis__custom--ThreeThousandThirteenPeachOrchardRoadAugustaGeorgiaMember_pp0p0" title="Annual breakpoint lease amount">2,350,000</span> over the term of the lease extension <span id="xdx_909_eus-gaap--LesseeOperatingLeaseDescription_c20210101__20210930__dei--LegalEntityAxis__custom--WensouthCorporationMember__us-gaap--RealEstatePropertiesAxis__custom--ThreeThousandThirteenPeachOrchardRoadAugustaGeorgiaMember" title="Lease extension description">(January 1, 2021 to December 31, 2040)</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">On April 28, 2020, the Partnership executed a Third Amendment to Lease with RMH Franchise Corporation in response to changed circumstances arising from the COVID-19 pandemic. The term of the amendment was April 1, 2020 through June 30, 2020 and during that time suspended the amount and timing of the payment of the monthly base rent, as defined in the Lease. The revised monthly base rent for the months of April and May 2020 was equal to <span id="xdx_901_ecustom--LeaseGrossSalePercentageDescription_pid_c20210101__20210930__dei--LegalEntityAxis__custom--RMHFranchiseCorporationMember_zD2HuGIyA088">six percent</span> of the monthly gross sales. The revised monthly base rent for the month of June 2020 was a fixed amount of $<span id="xdx_909_eus-gaap--PaymentsForRent_pp0p0_c20200601__20200630__dei--LegalEntityAxis__custom--RMHFranchiseCorporationMember_zdIjVA6GYM2" title="Rent payments">5,750</span>. Full monthly base rent resumed July 1, 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif">On July 21, 2020, the Partnership executed two Amended and Restated Restaurant Absolutely Net Leases to the Original Leases dated January 30, 1989, by and between the Partnership and WendCharles I, LLC (“Tenant”, as successor in interest to Wensouth Corporation) with the intent that these Leases will amend, restate and replace the Original Leases. Effective January 1, 2021, for the restaurant property located at 361 Highway 17 Bypass, Mt. Pleasant, South Carolina, per the terms of the Amendment, the Tenant will pay $<span id="xdx_90D_eus-gaap--PaymentsForRent_c20200719__20200721__dei--LegalEntityAxis__custom--WensouthCorporationMember__us-gaap--RealEstatePropertiesAxis__custom--ThreeSixtyOneHighwaySeventeenBypassMtPleasantSouthCarolinaMember_pp0p0" title="Rent payments">146,520</span> annually in rent, in addition to <span id="xdx_90B_ecustom--AnnualSaleOverPercentage_dp_c20200719__20200721__dei--LegalEntityAxis__custom--WensouthCorporationMember__us-gaap--RealEstatePropertiesAxis__custom--ThreeSixtyOneHighwaySeventeenBypassMtPleasantSouthCarolinaMember_zlCfZ6JzwJ43" title="Annual sale over percentage">7%</span> of sales over an annual breakpoint of $<span id="xdx_904_ecustom--AnnualBreakpointLeaseAmount_c20200719__20200721__dei--LegalEntityAxis__custom--WensouthCorporationMember__us-gaap--RealEstatePropertiesAxis__custom--ThreeSixtyOneHighwaySeventeenBypassMtPleasantSouthCarolinaMember_pp0p0" title="Annual breakpoint lease amount">1,831,500</span> over the term of the lease extension (January 1, 2021 to December 31, 2040). Effective January 1, 2021, for the restaurant property located at 343 Folly Road, Charleston, South Carolina, per the terms of the Amendment, the Tenant will pay $<span id="xdx_905_eus-gaap--PaymentsForRent_c20200719__20200721__dei--LegalEntityAxis__custom--WensouthCorporationMember__us-gaap--RealEstatePropertiesAxis__custom--ThreeFourtyThreeFollyRoadCharlestonSouthCarolinaMember_pp0p0" title="Rent payments">136,000</span> annually in rent, in addition to <span id="xdx_90B_ecustom--AnnualSaleOverPercentage_dp_c20200719__20200721__dei--LegalEntityAxis__custom--WensouthCorporationMember__us-gaap--RealEstatePropertiesAxis__custom--ThreeFourtyThreeFollyRoadCharlestonSouthCarolinaMember_zxftRaNRohh5" title="Annual sale over percentage">7%</span> of sales over an annual breakpoint of $<span id="xdx_907_ecustom--AnnualBreakpointLeaseAmount_c20200719__20200721__dei--LegalEntityAxis__custom--WensouthCorporationMember__us-gaap--RealEstatePropertiesAxis__custom--ThreeFourtyThreeFollyRoadCharlestonSouthCarolinaMember_pp0p0" title="Annual breakpoint lease amount">1,700,000</span> over the term of the lease extension <span id="xdx_909_eus-gaap--LesseeOperatingLeaseDescription_c20210101__20210930__dei--LegalEntityAxis__custom--WensouthCorporationMember__us-gaap--RealEstatePropertiesAxis__custom--ThreeFourtyThreeFollyRoadCharlestonSouthCarolinaMember" title="Lease extension description">(January 1, 2021 to December 31, 2040)</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Property Held for Sale</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"/></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Brakes 4 Less property in Martinez, GA, was listed for sale on July 5, 2021. A signed offer of $<span id="xdx_906_eus-gaap--ProceedsFromSaleOfPropertyHeldForSale_c20210926__20210927_zY35AkT2FV98" title="Property held for sale">890,000</span> was accepted on September 27, 2021. The sale closed on October 29, 2021 and the Partnership recognized a gain of $<span id="xdx_901_eus-gaap--GainLossOnSaleOfProperties_c20210101__20210930__us-gaap--RealEstatePropertiesAxis__custom--BrakesFourLessPropertyMember_z6XnzYxWZ7X1" title="Gain on property held for sale">478,098</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"/> <p id="xdx_89F_ecustom--ScheduleOfPropertyHeldForSaleDisclosuresTextBlock_zEwvd9AtZbLk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The components of property held for sale in the balance sheets as of September 30, 2021 and December 31, 2020 are outlined below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BC_z0oL5uwGnkXe" style="display: none">SCHEDULE OF PROPERTY HELD FOR SALE</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_492_20210930" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">September 30, 2021</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_494_20201231" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December 31,<br/> 2020</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Balance Sheet:</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right">          <span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40B_ecustom--LandHeldforSaleGross_iI_maDGIDOz4Ig_zps5D6EEJtr9" style="vertical-align: bottom; background-color: White"> <td style="width: 52%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Land</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 20%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">266,175</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 20%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0689">-</span></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40D_ecustom--BuildingHeldforSaleGross_iI_zYR1GOoRaCVc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Building</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">367,575</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0692"> </span></td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--RealEstateHeldforsaleAccumulatedDepreciation_iI_zvXAAwScfPOg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Accumulated Depreciation</p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(367,575</span></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0695"> </span></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_404_eus-gaap--RealEstateHeldforsale_iTI_mtDGIDOz4Ig_zpaA5pDGndwa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Properties held for sale</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">266,175</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0698">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS</b></span></p> <p id="xdx_8AE_zIgUPR7N6Hqk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> 10 The following are operated by tenants at the aforementioned Properties: eight separate Wendy’s restaurants, an Applebee’s restaurant and a Brakes 4 Less store. The 10 Properties are located in a total of three states. 10 3 210632 0.07 2632900 (January 1, 2021 to December 31, 2040) 167500 0.07 2093750 (January 1, 2021 to December 31, 2040) 188000 0.07 2350000 (January 1, 2021 to December 31, 2040) six percent 5750 146520 0.07 1831500 136000 0.07 1700000 (January 1, 2021 to December 31, 2040) 890000 478098 <p id="xdx_89F_ecustom--ScheduleOfPropertyHeldForSaleDisclosuresTextBlock_zEwvd9AtZbLk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The components of property held for sale in the balance sheets as of September 30, 2021 and December 31, 2020 are outlined below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_8BC_z0oL5uwGnkXe" style="display: none">SCHEDULE OF PROPERTY HELD FOR SALE</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_492_20210930" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">September 30, 2021</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_494_20201231" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">December 31,<br/> 2020</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Balance Sheet:</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right">          <span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40B_ecustom--LandHeldforSaleGross_iI_maDGIDOz4Ig_zps5D6EEJtr9" style="vertical-align: bottom; background-color: White"> <td style="width: 52%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Land</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 20%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">266,175</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 20%; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0689">-</span></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40D_ecustom--BuildingHeldforSaleGross_iI_zYR1GOoRaCVc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Building</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">367,575</p></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"><span style="-sec-ix-hidden: xdx2ixbrl0692"> </span></td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--RealEstateHeldforsaleAccumulatedDepreciation_iI_zvXAAwScfPOg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1.5pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Accumulated Depreciation</p></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">(367,575</span></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0695"> </span></span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_404_eus-gaap--RealEstateHeldforsale_iTI_mtDGIDOz4Ig_zpaA5pDGndwa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Properties held for sale</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">266,175</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0698">-</span></span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS</b></span></p> 266175 367575 -367575 266175 <p id="xdx_80B_eus-gaap--PartnersCapitalNotesDisclosureTextBlock_z1UUJt206643" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline">4. <span id="xdx_823_zpTXMKpar9cl">PARTNERSHIP AGREEMENT</span>:</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Partnership Agreement was amended, effective as of October 20, 2020, to extend the term of the Partnership to <span id="xdx_909_ecustom--PartnershipAgreementExtendedDate_dd_c20090811__20090911_zzwNap7G1kg6" title="Partnership agreement extended date">November 30, 2023</span>, or until dissolution prior thereto pursuant to the consent of limited partners owning a majority of the outstanding limited partnership interests.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Under the terms of the Partnership Agreement, as amended, net profits or losses from operations are allocated <span id="xdx_909_ecustom--NetProfitsOrLossesFromOperationsAmended_iI_dp_c20210930__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__us-gaap--LimitedPartnerMember_zBUqKKJ2nLm9" title="Net profits or losses from operations amended">99%</span> to the limited partners and <span id="xdx_909_ecustom--NetProfitsOrLossesFromOperationsAmended_iI_dp_c20210930__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__us-gaap--GeneralPartnerMember_z3vfQ9KGQUi" title="Net profits or losses from operations amended">1%</span> to the current General Partner. The November 9, 2009 amendment also provided for distributions from Net Cash Receipts, as defined, to be made <span id="xdx_90C_ecustom--NetProfitsOrLossesFromOperationsAmended_iI_dp_c20210930__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__us-gaap--LimitedPartnerMember_z6NvR0LBJt8" title="Net profits or losses from operations amended">99%</span> to limited partners and <span id="xdx_909_ecustom--NetProfitsOrLossesFromOperationsAmended_iI_dp_c20210930__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__us-gaap--GeneralPartnerMember_zwiaFAXuptG" title="Net profits or losses from operations amended">1%</span> to The Provo Group, Inc. (“TPG”, or the “General Partner”), the current General Partner, provided that quarterly distributions are cumulative and are not to be made to the current General Partner unless and until each limited partner has received a distribution from Net Cash Receipts in an amount equal to 10% per annum, cumulative simple return on his, her or its Adjusted Original Capital, as defined, from the Return Calculation Date, as defined, except to the extent needed by the General Partner to pay its federal and state income taxes on the income allocated to it attributable to such year.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The provisions regarding distribution of Net Proceeds, as defined, provide that Net Proceeds are to be distributed as follows: (a) to the limited partners, an amount equal to <span id="xdx_90A_ecustom--CumulativeSimpleReturnOnAdjustedOriginalCapital_iI_dp_c20210930__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__us-gaap--LimitedPartnerMember_zNugsalxVOrl" title="Cumulative simple return on adjusted original capital">100%</span> of their Adjusted Original Capital; (b) then, to the limited partners, an amount necessary to provide each limited partner a liquidation preference equal to a <span id="xdx_90B_ecustom--LiquidationPreferenceOfLimitedPartnersAmended_iI_dp_uPercentage_c20210930__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__us-gaap--LimitedPartnerMember_zulD6xSxY4wi" title="Liquidation preference of limited partners amended">13.5</span>% per annum, cumulative simple return on Adjusted Original Capital from the Return Calculation Date including in the calculation of such return on all prior distributions of Net Cash Receipts and any prior distributions of Net Proceeds under this clause, except to the extent needed by the General Partner to pay its federal and state income tax on the income allocated to it attributable to such year; and (c) then, to limited partners, <span id="xdx_908_ecustom--NetProfitsOrLossesFromOperationsAmended_iI_dp_c20210930__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__us-gaap--LimitedPartnerMember_zoRq9Q1RAlU8" title="Net profits or losses from operations amended">99%</span>, and to the General Partner, <span id="xdx_906_ecustom--NetProfitsOrLossesFromOperationsAmended_iI_dp_c20210930__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__us-gaap--GeneralPartnerMember_zIHXj4dkHxKl" title="Net profits or losses from operations amended">1%</span>, of remaining Net Proceeds available for distribution.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"/> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> 2023-11-30 0.99 0.01 0.99 0.01 1 0.135 0.99 0.01 <p id="xdx_805_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zhzpVod8Rd02" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline">5. <span id="xdx_827_zqXJu4uBQm75">TRANSACTIONS WITH GENERAL PARTNER AND ITS AFFILIATES</span>:</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Pursuant to the terms of the Permanent Manager Agreement (“PMA”) executed in 1993 and renewed for an additional two-year term as of January 1, 2021, the General Partner receives a base fee (the “Base Fee”) for managing the Partnership equal to <span id="xdx_901_ecustom--PercentageOfBaseFeeOnGrossReceipts_dcp_uPercentage_c20201230__20210102__us-gaap--TypeOfArrangementAxis__custom--PermanentManagerAgreementMember_zDc6U18qCAAd" title="Percentage of base fee on gross receipts">four</span> percent of gross receipts, subject initially to a minimum annual Base Fee. The PMA also provides that the Partnership is responsible for reimbursement of the General Partner for office rent and related office overhead (“Expenses”) up to an initial annual maximum of $<span id="xdx_90C_ecustom--MaximumReimbursementOnOfficeRentAndRelatedExpenses_pp0p0_c20201230__20210102__us-gaap--TypeOfArrangementAxis__custom--PermanentManagerAgreementMember_zBrzXSbr6Jg" title="Maximum reimbursement on office rent and related expenses">13,250</span>. Both the Base Fee and Expenses reimbursement are subject to annual Consumer Price Index based adjustments. Effective March 1, 2021, Management has elected to roll back the last five years of CPI increases to their 2016 level and suspend any future CPI adjustments for the base fee. Therefore, the minimum annual Base Fee decreased by <span id="xdx_90F_ecustom--PercentageOfIncreaseInBaseFeeAndExpensesReimbursement_iI_dp_c20210302__us-gaap--TypeOfArrangementAxis__custom--PermanentManagerAgreementMember_zKpKm9wVGoU6" title="Percentage of increase in base fee and expenses reimbursement">5.54%</span> from the prior year to $<span id="xdx_900_ecustom--MaximumReimbursementOnOfficeRentAndRelatedExpenses_c20210228__20210302__us-gaap--TypeOfArrangementAxis__custom--PermanentManagerAgreementMember_pp0p0" title="Maximum reimbursement on office rent and related expenses">272,316</span>. The maximum annual Expenses reimbursement remained the same at $<span id="xdx_906_ecustom--FeesReceivedFromPartnership_c20210228__20210302__us-gaap--TypeOfArrangementAxis__custom--PermanentManagerAgreementMember_pp0p0" title="Fees received from partnership, by general partner">23,256</span> and any potential future CPI adjustments have been suspended.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">For purposes of computing the four percent overall fee paid to the General Partner, gross receipts include amounts recovered in connection with the misappropriation of assets by the former general partners and their affiliates. The fee received by the General Partner from the Partnership on any amounts recovered reduce the four percent minimum fee by that same amount.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_89A_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_z2FeAUcPagd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Amounts paid and/or accrued to the General Partner and its affiliates for the three and six month periods ended September 30, 2021 and 2020 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8BA_zPTWwobCRUVd" style="display: none">SCHEDULE OF AMOUNTS PAID AND/OR ACCRUED TO GENERAL PARTNER AND ITS AFFILIATES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_495_20210701__20210930_zeqp5HcnDQRj" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Incurred for the</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49D_20200701__20200930_z4mjH2WwhZsg" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Incurred for the</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_498_20210101__20210930_z9VNndOfXAWe" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Incurred for the</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_497_20200101__20200930_z1CmphzkMEbj" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Incurred for the</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Three Months Ended</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Three Months Ended</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine Months Ended</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine Months Ended</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">September 30, 2021</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">September 30, 2020</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">September 30, 2021</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">September 30, 2020</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(unaudited)</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(unaudited)</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(unaudited)</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(unaudited)</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left"><span style="font-family: Times New Roman, Times, Serif">General Partner</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40D_eus-gaap--ManagementFeeExpense_maGPDzdUX_zmTWQbB6rrl8" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Management fees</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">68,079</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">72,075</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">206,901</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">215,371</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_405_eus-gaap--AdministrativeFeesExpense_maGPDzdUX_maGPDzEqn_z89vcIjfchH" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Overhead allowance</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,814</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,814</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">17,442</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">17,374</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_407_eus-gaap--LeasingCommissionsExpense_maGPDzdUX_maGPDzEqn_zIVw9zQeazol" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Leasing commissions</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0744"> </span></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0745"> </span></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">222,633</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0747"> </span></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_402_ecustom--ReimbursementForOutofpocketExpenses_maGPDzdUX_maGPDzEqn_znRdvwTpxcSh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Reimbursement for out-of-pocket expenses</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0749"> </span></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0750"> </span></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,500</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,500</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40A_ecustom--GeneralPartnersCapitalCashDistributionAmount_maGPDzdUX_maGPDzEqn_z7TFGAMRqHme" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash distribution</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,151</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,394</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,547</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,181</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_401_eus-gaap--GeneralPartnerDistributions_iT_pp0p0_mtGPDzdUX_zbrBVeJYlJK3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amounts paid and/or accrued to the General Partner</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">75,044</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">79,283</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">452,023</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">237,426</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p id="xdx_8AA_zxSmYKMTSS61" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">At September 30, 2021 and December 31, 2020, $<span id="xdx_90E_eus-gaap--DueToAffiliateCurrentAndNoncurrent_c20210930_pp0p0">73,784</span></span> <span style="font: 10pt Times New Roman, Times, Serif">and $<span id="xdx_901_eus-gaap--DueToAffiliateCurrentAndNoncurrent_c20201231_pp0p0">718</span></span><span style="font: 10pt Times New Roman, Times, Serif">, respectively, was payable to the General Partner. Effective with the six Wendy’s lease amendments on January 1, 2021, <span id="xdx_906_ecustom--LeasingCommissionDescription_c20210101__20210930_zFTkx7b6xGp" title="Leasing commision description">the General Partner earned a leasing commission of $<span id="xdx_90D_ecustom--LeasingCommission_pp0p0_c20201230__20210102__us-gaap--TypeOfArrangementAxis__custom--PermanentManagerAgreementMember_zGdxpxGyTmRl" title="Leasing commission">222,633</span> representing 3% of only the first 10 years of a 20 year term and reduced by the unamortized portion of previously earned commissions on the six Wendy’s in the amount of $<span id="xdx_901_ecustom--PreviouslyEarnedLeasingCommission_pp0p0_c20201230__20210102__us-gaap--TypeOfArrangementAxis__custom--PermanentManagerAgreementMember_z5eCLdyAA8Rd" title="Previously earned leasing commissions">81,935</span>.</span> </span><span style="font: 10pt Times New Roman, Times, Serif">The commission was included in accounts payable and accrued expenses as of the end of the first quarter. One $<span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20210701__20210930__us-gaap--DebtInstrumentAxis__custom--LeaseCommissionMember_zFk8f6vAaP61">75,000 </span></span><span style="font: 10pt Times New Roman, Times, Serif">installment payment was made during each of the second and third quarters. The General Partner will determine the available cash flow throughout 2021 to satisfy the obligation, which will entail installment payments. In no event will the sales commissions earned on liquidation of these six Wendy’s and the unamortized portion of the above noted commissions, at the sale date, exceed an aggregate commission of <span id="xdx_907_ecustom--AggregateCommissionPercentage_iI_dp_c20210930__us-gaap--DebtInstrumentAxis__custom--LeaseCommissionMember_z5Wr1MEbmdgf">3% </span></span><span style="font: 10pt Times New Roman, Times, Serif">to the General Partner.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">  </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">As of September 30, 2021, Jesse Small, an Advisory Board Member, beneficially owned greater than ten percent of the Partnership’s outstanding limited partnership interests. Amounts paid to Mr. Small for his services as a member of the Advisory Board for the three- and nine-month periods ended September 30, 2021 and 2020 are as follows:</span></p> <p id="xdx_893_ecustom--ScheduleOfTransactionWithOwnersWithGreaterTenPercentBeneficialInterestsTableTextBlock_zN9EDbjXUHM8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 20pt"><span id="xdx_8B5_z2D0QuJn6PXg" style="display: none">SCHEDULE OF ADVISORY BOARD FEES PAID TO JESSE SMALL</span><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Three Month <br/>Period ended <br/>September 30, 2021</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Three Month <br/>Period ended <br/>September 30, 2020</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine Month <br/>Period ended <br/>September 30, 2021</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine Month <br/>Period ended <br/>September 30, 2020</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Unaudited)</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Unaudited)</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Unaudited)</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Unaudited)</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 39%; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Advisory Board Fees paid</span></td><td style="width: 2%; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_987_eus-gaap--IncentiveFeeExpense_c20210701__20210930_pp0p0" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Advisory Board Fees paid"><span style="font-family: Times New Roman, Times, Serif">875</span></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_989_eus-gaap--IncentiveFeeExpense_c20200701__20200930_pp0p0" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Advisory Board Fees paid"><span style="font-family: Times New Roman, Times, Serif">875</span></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98D_eus-gaap--IncentiveFeeExpense_c20210101__20210930_pp0p0" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Advisory Board Fees paid"><span style="font-family: Times New Roman, Times, Serif">2,625</span></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98F_eus-gaap--IncentiveFeeExpense_c20200101__20200930_pp0p0" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Advisory Board Fees paid"><span style="font-family: Times New Roman, Times, Serif">2,625</span></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A6_zPp1gWb87aVi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">At September 30, 2021 and December 31, 2020 there were <span id="xdx_903_ecustom--OutstandingAdvisoryBoardFees_iI_pp0p0_do_c20210930_zHvGrh4l8cDe" title="Outstanding advisory board fees"><span id="xdx_90A_ecustom--OutstandingAdvisoryBoardFees_iI_pp0p0_do_c20201231_zV44oqbY4XEl" title="Outstanding advisory board fees">no</span></span> outstanding Advisory Board fees accrued and payable to Jesse Small.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> 4 13250 0.0554 272316 23256 <p id="xdx_89A_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_z2FeAUcPagd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Amounts paid and/or accrued to the General Partner and its affiliates for the three and six month periods ended September 30, 2021 and 2020 are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> <span id="xdx_8BA_zPTWwobCRUVd" style="display: none">SCHEDULE OF AMOUNTS PAID AND/OR ACCRUED TO GENERAL PARTNER AND ITS AFFILIATES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_495_20210701__20210930_zeqp5HcnDQRj" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Incurred for the</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_49D_20200701__20200930_z4mjH2WwhZsg" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Incurred for the</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_498_20210101__20210930_z9VNndOfXAWe" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Incurred for the</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" id="xdx_497_20200101__20200930_z1CmphzkMEbj" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Incurred for the</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Three Months Ended</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Three Months Ended</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine Months Ended</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine Months Ended</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">September 30, 2021</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">September 30, 2020</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">September 30, 2021</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">September 30, 2020</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(unaudited)</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(unaudited)</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(unaudited)</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(unaudited)</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left"><span style="font-family: Times New Roman, Times, Serif">General Partner</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40D_eus-gaap--ManagementFeeExpense_maGPDzdUX_zmTWQbB6rrl8" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">Management fees</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">68,079</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">72,075</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">206,901</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="width: 12%; text-align: right"><span style="font-family: Times New Roman, Times, Serif">215,371</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_405_eus-gaap--AdministrativeFeesExpense_maGPDzdUX_maGPDzEqn_z89vcIjfchH" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Overhead allowance</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,814</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">5,814</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">17,442</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">17,374</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_407_eus-gaap--LeasingCommissionsExpense_maGPDzdUX_maGPDzEqn_zIVw9zQeazol" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Leasing commissions</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0744"> </span></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0745"> </span></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">222,633</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0747"> </span></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_402_ecustom--ReimbursementForOutofpocketExpenses_maGPDzdUX_maGPDzEqn_znRdvwTpxcSh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Reimbursement for out-of-pocket expenses</span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0749"> </span></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0750"> </span></span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">-</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,500</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,500</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_40A_ecustom--GeneralPartnersCapitalCashDistributionAmount_maGPDzdUX_maGPDzEqn_z7TFGAMRqHme" style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Cash distribution</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,151</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">1,394</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,547</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 1.5pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif">2,181</span></td><td style="padding-bottom: 1.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr id="xdx_401_eus-gaap--GeneralPartnerDistributions_iT_pp0p0_mtGPDzdUX_zbrBVeJYlJK3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif">Amounts paid and/or accrued to the General Partner</span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">75,044</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">79,283</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">452,023</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif">237,426</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> 68079 72075 206901 215371 5814 5814 17442 17374 222633 2500 2500 1151 1394 2547 2181 75044 79283 452023 237426 73784 718 the General Partner earned a leasing commission of $222,633 representing 3% of only the first 10 years of a 20 year term and reduced by the unamortized portion of previously earned commissions on the six Wendy’s in the amount of $81,935. 222633 81935 75000 0.03 <p id="xdx_893_ecustom--ScheduleOfTransactionWithOwnersWithGreaterTenPercentBeneficialInterestsTableTextBlock_zN9EDbjXUHM8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 20pt"><span id="xdx_8B5_z2D0QuJn6PXg" style="display: none">SCHEDULE OF ADVISORY BOARD FEES PAID TO JESSE SMALL</span><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Three Month <br/>Period ended <br/>September 30, 2021</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Three Month <br/>Period ended <br/>September 30, 2020</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine Month <br/>Period ended <br/>September 30, 2021</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif">Nine Month <br/>Period ended <br/>September 30, 2020</span></td><td style="padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Unaudited)</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Unaudited)</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Unaudited)</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Unaudited)</span></td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 39%; text-align: left; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif">Advisory Board Fees paid</span></td><td style="width: 2%; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_987_eus-gaap--IncentiveFeeExpense_c20210701__20210930_pp0p0" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Advisory Board Fees paid"><span style="font-family: Times New Roman, Times, Serif">875</span></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_989_eus-gaap--IncentiveFeeExpense_c20200701__20200930_pp0p0" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Advisory Board Fees paid"><span style="font-family: Times New Roman, Times, Serif">875</span></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98D_eus-gaap--IncentiveFeeExpense_c20210101__20210930_pp0p0" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Advisory Board Fees paid"><span style="font-family: Times New Roman, Times, Serif">2,625</span></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td><td style="width: 2%; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif"> </span></td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif">$</span></td><td id="xdx_98F_eus-gaap--IncentiveFeeExpense_c20200101__20200930_pp0p0" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Advisory Board Fees paid"><span style="font-family: Times New Roman, Times, Serif">2,625</span></td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> 875 875 2625 2625 0 0 <p id="xdx_801_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zUYJLwXUK2X5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline">6. <span id="xdx_822_zuWa5ZQhF3w">CONTINGENT LIABILITIES</span>:</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">According to the Partnership Agreement, TPG, as General Partner may receive a disposition fee not to exceed <span id="xdx_904_ecustom--MaximumPercentageOfDispositionFeesOnSaleOfPartnershipProperties_dcp_uPercentage_c20210101__20210930_z0zhMJbJPr5e" title="Maximum percentage of disposition fees on sale of partnership properties">three</span> percent of the contract price on the sale of the properties of the Partnership and two affiliated publicly registered limited partnerships, DiVall Insured Income Fund Limited Partnership (“DiVall 1”), which was dissolved December of 1998, and DiVall Income Properties 3 Limited Partnership, which was dissolved in December 2003 (“DiVall 3”), and together with the Partnership and DiVall 1 (the “three original partnerships”). <span id="xdx_908_ecustom--RecoveryLevelDescription_c20210101__20210930" title="Recovery level description">In addition, fifty percent of all such disposition fees earned by TPG were to be escrowed until the aggregate amount of recovery of the funds misappropriated from the three original partnerships by the former general partners was greater than $4,500,000. Upon reaching such recovery level, full disposition fees would thereafter be payable, and <span id="xdx_90A_ecustom--PercentageOfDispositionFeesToBeEscrowed_iI_dcp_uPercentage_c20210930_zk1F30uKJKne" title="Percentage of disposition fees to be escrowed">fifty</span> percent of the previously escrowed amounts would be paid to TPG. At such time as the recovery exceeded $6,000,000 in the aggregate, the remaining escrowed disposition fees were to be paid to TPG. If such levels of recovery were not achieved, TPG would contribute the amounts escrowed toward the recovery until the three original partnerships were made whole. In lieu of a disposition fee escrow, fifty percent of all such disposition fees previously discussed were paid directly to a restoration account and then distributed among the three original partnerships; whereby the three original partnerships recorded the recoveries as income. After the recovery level of $<span id="xdx_902_ecustom--AmountOfRecoveryOfFunds_c20210101__20210930_pp0p0" title="Amount of recovery of funds">4,500,000</span> was exceeded, fifty percent of the total disposition fee amount paid to the three original partnerships recovery through the restoration account (in lieu of the disposition fee escrow) was refunded to TPG during March 1996. The remaining fifty percent amount allocated to the Partnership through the restoration account, and which was previously reflected as Partnership recovery income, may be owed to TPG if the $<span id="xdx_905_ecustom--AggregateOfRecoveryOfFundsValue_pp0p0_c20210101__20210930_zIMmEvgE8Iu3" title="Aggregate recovery of funds value">6,000,000</span> recovery level is met. As of September 30, 2021, the Partnership may owe TPG $<span id="xdx_90D_ecustom--PayableFeeOnAchievingRecoveryLevel_c20210930_pp0p0" title="Payable fee on achieving recovery level">16,296</span> if the $<span id="xdx_902_ecustom--AggregateOfRecoveryOfFundsValue_pp0p0_c20210101__20210930_zxg6XBwNxKIa" title="Aggregate recovery of funds value">6,000,000</span> recovery level is achieved. TPG does not expect any future refund, as it is uncertain that such a $<span id="xdx_90C_ecustom--AggregateOfRecoveryOfFundsValue_c20210101__20210930_pp0p0" title="Aggregate recovery of funds value">6,000,000</span> recovery level will be achieved.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> 3 In addition, fifty percent of all such disposition fees earned by TPG were to be escrowed until the aggregate amount of recovery of the funds misappropriated from the three original partnerships by the former general partners was greater than $4,500,000. Upon reaching such recovery level, full disposition fees would thereafter be payable, and fifty percent of the previously escrowed amounts would be paid to TPG. At such time as the recovery exceeded $6,000,000 in the aggregate, the remaining escrowed disposition fees were to be paid to TPG. If such levels of recovery were not achieved, TPG would contribute the amounts escrowed toward the recovery until the three original partnerships were made whole. In lieu of a disposition fee escrow, fifty percent of all such disposition fees previously discussed were paid directly to a restoration account and then distributed among the three original partnerships; whereby the three original partnerships recorded the recoveries as income. After the recovery level of $4,500,000 was exceeded, fifty percent of the total disposition fee amount paid to the three original partnerships recovery through the restoration account (in lieu of the disposition fee escrow) was refunded to TPG during March 1996. The remaining fifty percent amount allocated to the Partnership through the restoration account, and which was previously reflected as Partnership recovery income, may be owed to TPG if the $6,000,000 recovery level is met. As of September 30, 2021, the Partnership may owe TPG $16,296 if the $6,000,000 recovery level is achieved. TPG does not expect any future refund, as it is uncertain that such a $6,000,000 recovery level will be achieved. 50 4500000 6000000 16296 6000000 6000000 <p id="xdx_801_eus-gaap--CapitalRequirementsOnTrustAssetsTextBlock_z6NMIGXJypod" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline">7. <span id="xdx_822_zcAXJaalh95i">PMA INDEMNIFICATION TRUST</span>:</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The PMA provides that TPG will be indemnified from any claims or expenses arising out of, or relating to, TPG serving in the capacity of General Partner or as substitute general partner, so long as such claims do not arise from fraudulent or criminal misconduct by TPG. The PMA provides that the Partnership will fund this indemnification obligation by establishing a reserve of up to $<span id="xdx_90E_ecustom--PartnershipFund_c20210930_pp0p0" title="Reserve related to partnership assets">250,000</span> of Partnership assets which would not be subject to the claims of the Partnership’s creditors. An Indemnification Trust (the “Trust”) serving such purposes has been established at United Missouri Bank, N.A. The corpus of the Trust has been fully funded with Partnership assets. Funds are invested in U.S. Treasury securities at fair value at level 1 (see Note 8). In addition, $<span id="xdx_908_ecustom--EarningsCreditedToPermanentManagerAgreementIndemnificationTrust_c20210101__20210930_pp0p0" title="Earnings credited to the trust">230,024</span> of earnings has been credited to the Trust as of September 30, 2021. The rights of TPG to the Trust shall be terminated upon the earliest to occur of the following events: (i) the written release by TPG of any and all interest in the Trust; (ii) the expiration of the longest statute of limitations relating to a potential claim which might be brought against TPG and which is subject to indemnification; or (iii) a determination by a court of competent jurisdiction that TPG shall have no liability to any person with respect to a claim which is subject to indemnification under the PMA. At such time as the indemnity provisions expire or the full indemnity is paid, any funds remaining in the Trust will revert back to the general funds of the Partnership.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font: 10pt Times New Roman, Times, Serif">  </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> 250000 230024 <p id="xdx_80D_eus-gaap--FairValueDisclosuresTextBlock_zYu6FgeYHYJ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline">8. <span id="xdx_82C_zvMBRqVBDrz4">FAIR VALUE DISCLOSURES</span>:</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Partnership has determined the fair value based on hierarchy that gives the highest priority to quoted prices in active markets for identical assets and liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). Inputs are broadly defined as assumptions market participants would use in pricing an asset or liability. The three levels of the fair value hierarchy under the accounting principle are described below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 72px"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 48px"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Level 1</span>. </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Quoted prices in active markets for identical assets or liabilities.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Level 2</span>. </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Quoted prices for similar investments in active markets, quoted prices for identical or similar investments in markets that are not active, and inputs other than quoted prices that are observable for the investment.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><span style="text-decoration: underline">Level 3</span>.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Unobservable inputs for which there is little, if any, market activity for the investment. The inputs into the determination of fair value are based upon the best information in the circumstances and may require significant management judgment or estimation and the use of discounted cash flow models to value the investment.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The fair value hierarchy is based on the lowest level of input that is significant to the fair value measurements. The Partnership’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the investment. The assets held in indemnification trust account are invested in one year treasury bills which are measured using level 1 fair value inputs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">The Partnership assesses the levels of the investments at each measurement date, and transfers between levels are recognized on the actual date of the event or change in circumstances that caused the transfer in accordance with the Partnership’s accounting policy regarding the recognition of transfers between levels of the fair value hierarchy. For the nine-month period ended September 30, 2021 and for the year ended December 31, 2020, there were <span id="xdx_905_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersNet_pp0p0_do_c20210101__20210930_z5jiExfhBnza" title="Recognition of transfers between levels of the fair value hierarchy"><span id="xdx_902_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersNet_pp0p0_do_c20200101__20201231_zvtcf2GMz1Xf" title="Recognition of transfers between levels of the fair value hierarchy">no</span></span> such transfers.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> 0 0 <p id="xdx_801_eus-gaap--SubsequentEventsTextBlock_z0EOmXID59pb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b>9. <span style="text-decoration: underline"><span id="xdx_82C_zr2AIVtRsdvb">SUBSEQUENT EVENTS</span>:</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">We have reviewed all material events through the issuance of this report in accordance with ASC 855-10.</span></p> XML 13 R1.htm IDEA: XBRL DOCUMENT v3.21.2
Cover
9 Months Ended
Sep. 30, 2021
shares
Cover [Abstract]  
Document Type 10-Q
Amendment Flag false
Document Quarterly Report true
Document Transition Report false
Document Period End Date Sep. 30, 2021
Document Fiscal Period Focus Q3
Document Fiscal Year Focus 2021
Current Fiscal Year End Date --12-31
Entity File Number 0-17686
Entity Registrant Name DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP
Entity Central Index Key 0000825788
Entity Tax Identification Number 39-1606834
Entity Incorporation, State or Country Code WI
Entity Address, Address Line One 1900 W 75th Street
Entity Address, Address Line Two Suite 100
Entity Address, City or Town Prairie Village
Entity Address, State or Province KS
Entity Address, Postal Zip Code 66208
City Area Code (816)
Local Phone Number 421-7444
Entity Current Reporting Status Yes
Entity Interactive Data Current Yes
Entity Filer Category Non-accelerated Filer
Entity Small Business true
Entity Emerging Growth Company false
Entity Shell Company false
Entity Common Stock, Shares Outstanding 0

XML 14 R2.htm IDEA: XBRL DOCUMENT v3.21.2
Condensed Balance Sheets - USD ($)
Sep. 30, 2021
Dec. 31, 2020
INVESTMENT PROPERTIES: (Note 3)    
Land $ 2,527,947 $ 2,794,122
Buildings 3,649,837 4,017,412
Accumulated depreciation (3,646,204) (3,985,582)
Net investment properties 2,531,580 2,825,952
OTHER ASSETS:    
Cash 234,208 72,244
Investments held in Indemnification Trust (Note 7) 480,024 479,805
Security deposits escrow 64,417 64,393
Rents and other receivables 131,840 665,415
Deferred tenant award proceeds escrow 18,290
Prepaid insurance 507 5,068
Deferred closing costs 36,064
Properties held for sale 266,175
Deferred charges, net 356,451 171,213
Total other assets 1,569,686 1,476,428
Total assets 4,101,266 4,302,380
CURRENT LIABILITIES:    
Accounts payable and accrued expenses 98,531 16,047
Due to General Partner (Note 5) 1,151 718
Deferred rent 100,005 18,289
Security deposits 64,340 64,340
Total current liabilities 264,027 99,394
CONTINGENCIES AND COMMITMENTS (Notes 6 and 7)
General Partner -    
Cumulative net income (retained earnings) 390,419 384,051
Cumulative cash distributions (161,491) (158,944)
Total general partners’ capital 228,928 225,107
Limited Partners (46,280.3 interests outstanding at September 30, 2021 and December 31, 2020)    
Capital contributions 46,280,300 46,280,300
Offering costs (6,921,832) (6,921,832)
Cumulative net income (retained earnings) 45,017,340 44,386,908
Cumulative cash distributions (79,927,268) (78,927,268)
Total limited partners’ capital 4,448,540 4,818,108
Former General Partner -    
Cumulative net income (retained earnings) 707,513 707,513
Cumulative cash distributions (1,547,742) (1,547,742)
Total former general partners’ capital (840,229) (840,229)
Total partners’ capital 3,837,239 4,202,986
Total liabilities and partners’ capital $ 4,101,266 $ 4,302,380
XML 15 R3.htm IDEA: XBRL DOCUMENT v3.21.2
Condensed Balance Sheets (Parenthetical) - shares
Sep. 30, 2021
Dec. 31, 2020
Sep. 30, 2020
Statement of Financial Position [Abstract]      
Limited partners, interests outstanding 46,280.3 46,280.3 46,280.3
XML 16 R4.htm IDEA: XBRL DOCUMENT v3.21.2
Condensed Statements of Income (Unaudited) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Sep. 30, 2021
Sep. 30, 2020
OPERATING REVENUES:        
Rental income (Note 3)   $ 415,633 $ 511,603 $ 1,122,570 $ 1,113,879
TOTAL OPERATING REVENUES 415,633 511,603 1,122,570 1,113,879
EXPENSES:        
Partnership management fees (Note 5)   68,079 72,075 206,901 215,371
Insurance 1,520 1,495 4,561 4,441
General and administrative 12,353 16,899 54,897 64,375
Advisory Board fees and expenses 1,750 1,750 5,250 5,250
Professional services 26,441 48,204 148,862 186,169
Depreciation 5,449 15,795 28,198 76,360
Amortization 12,465 6,899 37,395 20,697
TOTAL OPERATING EXPENSES 128,057 163,117 486,064 572,663
OTHER INCOME        
Other interest income 239 52 294 4,093
TOTAL OTHER INCOME 239 52 294 4,093
NET INCOME 287,815 348,538 636,800 545,309
NET INCOME ALLOCATED- GENERAL PARTNER 2,878 3,485 6,368 5,453
NET INCOME ALLOCATED- LIMITED PARTNERS $ 284,937 $ 345,053 $ 630,432 $ 539,856
Based on 46,280.3 interests outstanding: (Basic and diluted)        
NET INCOME PER LIMITED PARTNERSHIP INTEREST $ 6.16 $ 7.46 $ 13.62 $ 11.66
XML 17 R5.htm IDEA: XBRL DOCUMENT v3.21.2
Condensed Statements of Income (Unaudited) (Parenthetical) - shares
Sep. 30, 2021
Dec. 31, 2020
Sep. 30, 2020
Income Statement [Abstract]      
Limited partners capital account, interests outstanding 46,280.3 46,280.3 46,280.3
XML 18 R6.htm IDEA: XBRL DOCUMENT v3.21.2
Condensed Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net income from continuing operations $ 636,800 $ 545,309
Adjustments to reconcile net income to net cash from operating activities:    
Depreciation and amortization 65,593 97,056
Changes in operating assets and liabilities    
Decrease in rents and other receivables 532,604 169,847
Increase in long-term rent receivable 971 (21,448)
Decrease in security deposit escrow (24) 5,092
Increase in deferred closing costs (36,064)
Decrease in deferred rent award escrow (52)
Decrease in prepaid insurance 4,561 4,484
Decrease in accounts payable and accrued expenses 82,484 (1,073)
Increase in unearned rental income 100,005 5,000
Payment of leasing commission (222,633)
Security deposit refund (5,000)
Increase in due to General Partner 433 49
Net cash from operating activities 1,164,730 799,264
CASH FLOWS USED IN INVESTING ACTIVITIES:    
Interest applied to Indemnification Trust account (219) (3,862)
Net cash used in investing activities (219) (3,862)
CASH FLOWS USED IN FINANCING ACTIVITIES:    
Cash distributions to Limited Partners (1,000,000) (700,000)
Cash distributions to General Partner (2,547) (2,181)
Net cash used in financing activities (1,002,547) (702,181)
NET INCREASE (DECREASE) IN CASH 161,964 93,221
CASH AT BEGINNING OF PERIOD 72,244 39,221
CASH AT END OF PERIOD $ 234,208 $ 132,442
XML 19 R7.htm IDEA: XBRL DOCUMENT v3.21.2
Condensed Statements of Partner's Capital (Unaudited) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2021
Jun. 30, 2021
Mar. 31, 2021
Sep. 30, 2020
Jun. 30, 2020
Mar. 31, 2020
Sep. 30, 2021
Sep. 30, 2020
BEGINNING BALANCE $ 3,750,574 $ 3,735,256 $ 4,202,986 $ 3,877,164 $ 3,652,254 $ 4,281,180 $ 4,202,986 $ 4,281,180
Net Income 287,815 216,183 132,802 348,538 225,697 (28,926) 636,800 545,309
Cash Distributions (201,151) (200,865) (600,531) (101,394) (787) (600,000)    
ENDING BALANCE 3,837,239 3,750,574 3,735,256 4,124,308 3,877,164 3,652,254 3,837,239 4,124,308
General Partner [Member]                
BEGINNING BALANCE 227,201 225,904 225,107 221,940 220,470 220,759 225,107 220,759
Net Income 2,878 2,162 1,328 3,485 2,257 (289)    
Cash Distributions (1,151) (865) (531) (1,394) (787)    
ENDING BALANCE 228,928 227,201 225,904 224,031 221,940 220,470 228,928 224,031
Limited Partner [Member]                
BEGINNING BALANCE 3,523,373 3,509,352 3,977,878 3,655,224 3,431,784 4,060,421 3,977,878 4,060,421
Net Income 284,937 214,021 131,474 345,053 223,440 (28,637)    
Cash Distributions (200,000) (200,000) (600,000) (100,000) (600,000)    
ENDING BALANCE 3,608,310 3,523,373 3,509,352 3,900,277 3,655,224 3,431,784 3,608,310 3,900,277
Cumulative Net Income [Member] | General Partner [Member]                
BEGINNING BALANCE 387,541 385,379 384,051 378,772 376,515 376,804 384,051 376,804
Net Income 2,878 2,162 1,328 3,485 2,257 (289)    
Cash Distributions    
ENDING BALANCE 390,419 387,541 385,379 382,257 378,772 376,515 390,419 382,257
Cumulative Net Income [Member] | Limited Partner [Member]                
BEGINNING BALANCE 44,732,402 44,518,381 44,386,908 43,864,253 43,640,813 43,669,450 44,386,908 43,669,450
Net Income 284,937 214,021 131,474 345,053 223,440 (28,637)    
Cash Distributions    
ENDING BALANCE 45,017,340 44,732,402 44,518,381 44,209,306 43,864,253 43,640,813 45,017,340 44,209,306
Cumulative Cash Distributions [Member] | General Partner [Member]                
BEGINNING BALANCE (160,340) (159,475) (158,944) (156,832) (156,045) (156,045) (158,944) (156,045)
Net Income    
Cash Distributions (1,151) (865) (531) (1,394) (787)    
ENDING BALANCE (161,491) (160,340) (159,475) (158,226) (156,832) (156,045) (161,491) (158,226)
Cumulative Cash Distributions [Member] | Limited Partner [Member]                
BEGINNING BALANCE (79,727,268) (79,527,268) (78,927,268) (78,727,268) (78,727,268) (78,127,268) (78,927,268) (78,127,268)
Net Income    
Cash Distributions (200,000) (200,000) (600,000) (100,000) (600,000)    
ENDING BALANCE (79,927,268) (79,727,268) (79,527,268) (78,827,268) (78,727,268) (78,727,268) (79,927,268) (78,827,268)
Capital Contributions Net of Offering Costs [Member] | Limited Partner [Member]                
BEGINNING BALANCE 39,358,468 39,358,468 39,358,468 39,358,468 39,358,468 39,358,468 39,358,468 39,358,468
Net Income    
Cash Distributions    
ENDING BALANCE 39,358,468 39,358,468 39,358,468 39,358,468 39,358,468 39,358,468 39,358,468 39,358,468
Reallocation [Member] | Limited Partner [Member]                
BEGINNING BALANCE (840,229) (840,229) (840,229) (840,229) (840,229) (840,229) (840,229) (840,229)
Net Income    
Cash Distributions    
ENDING BALANCE $ (840,229) $ (840,229) $ (840,229) $ (840,229) $ (840,229) $ (840,229) $ (840,229) $ (840,229)
XML 20 R8.htm IDEA: XBRL DOCUMENT v3.21.2
Condensed Statements of Partner's Capital (Unaudited) (Parenthetical) - $ / shares
3 Months Ended
Sep. 30, 2021
Jun. 30, 2021
Mar. 31, 2021
Sep. 30, 2020
Mar. 31, 2020
Equity [Abstract]          
Cash distributions per limited partnership interest $ 4.32 $ 4.32 $ 12.96 $ 2.16 $ 12.96
XML 21 R9.htm IDEA: XBRL DOCUMENT v3.21.2
ORGANIZATION
9 Months Ended
Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
ORGANIZATION

1. ORGANIZATION:

 

DiVall Insured Income Properties 2 LP (the “Partnership”) was formed on November 20, 1987, pursuant to the Uniform Limited Partnership Act of the State of Wisconsin. The initial capital, contributed during 1987, consisted of $300, representing aggregate capital contributions of $200 by the former general partners and $100 by the initial limited partner. A subsequent offering of limited partnership interests closed on February 22, 1990, with 46,280.3 limited partnership interests having been sold in that offering, resulting in total proceeds to the Partnership, net of underwriting compensation and other offering costs, of $39,358,468.

 

The Partnership is currently engaged in the business of owning and operating its investment portfolio of commercial real estate properties (each a “Property”, and collectively, the “Properties”). The Properties are leased on a triple net basis primarily to, and operated by, franchisors or franchisees of national, regional, and local retail chains under primarily long-term leases. The lessees are operators of fast food, family style, and casual/theme restaurants. As of September 30, 2021, the Partnership owned 10 Properties, which are located in a total of three states.

 

The Limited Partnership Agreement, as amended from time to time (collectively, the “Partnership Agreement”), stipulates that the Partnership is scheduled to be dissolved on November 30, 2023, or earlier upon the prior occurrence of any of the following events: (a) the disposition of all its Properties; (b) the written determination by the General Partner, that the Partnership’s assets may constitute “plan assets” for purposes of ERISA; (c) the agreement of limited partners owning a majority of the outstanding limited partner interests to dissolve the Partnership; or (d) the dissolution, bankruptcy, death, withdrawal, or incapacity of the last remaining General Partner, unless an additional General Partner is elected by a majority of the limited partners. During the second and third quarters of the nine odd numbered years from 2001 through 2017, consent solicitations were circulated to the Partnership’s limited partners which, if approved by the limited partners, would have authorized the General Partner to initiate the potential sale of all of the Properties and the dissolution of the Partnership (each a “Consent”). Limited partners owning a majority of the outstanding limited partnership interests did not vote in favor of any of the Consents. Therefore, the Partnership continues to operate as a going concern.

 

During the 2020 consent solicitation process, the Limited Partners approved two separate amendments to the Partnership Agreement. The amendments served to: (i) extend the term of the Partnership by three (3) years to November 30, 2023, and (ii) permit the General Partner to effect distributions at times that it deems appropriate, but no less often than semi-annually.

 

XML 22 R10.htm IDEA: XBRL DOCUMENT v3.21.2
RECENTLY ISSUED ACCOUNTING PRINCIPLES
9 Months Ended
Sep. 30, 2021
Accounting Policies [Abstract]  
RECENTLY ISSUED ACCOUNTING PRINCIPLES

2. RECENTLY ISSUED ACCOUNTING PRINCIPLES:

 

In April 2020, the Financial Accounting Standards Board (FASB) issued a question-and-answer document (the “Lease Modification Q&A”) focused on the application of lease accounting guidance to lease concessions provided as a result of a novel strain of coronavirus (“COVID-19”). Under existing lease guidance, an entity would have to determine, on a lease by lease basis, if a lease concession was the result of a new arrangement reached with the tenant or if a lease concession was under the enforceable rights and obligations within the existing lease agreement. The Lease Modification Q&A clarifies that entities may elect to not evaluate whether lease-related relief that lessors provide to mitigate the economic effects of COVID-19 on lessees is a lease modification under current lease guidance. Instead, an entity that elects not to evaluate whether a concession directly related to COVID-19 is a modification can then elect whether to apply the modification guidance.

 

During the year ended December 31, 2020, the Partnership provided a lease concession to one tenant in response to the impact of COVID-19, in the form of a short term rent reduction. The Partnership has made an election to account for such lease concession consistent with how this concession would be accounted for under lease guidance if enforceable rights and obligations for this concession had already existed in the lease. This election is available for concessions related to the effects of the COVID-19 pandemic that do not result in a substantial increase in the rights as lessor, including concessions that result in the total payments required by the modified lease being substantially the same as or less than total payments required by the original lease.

 

The Partnership’s concession provided for a reduction of payments with no substantive changes to the consideration in the original lease. The reduction affected the amount of the lease payments during the months of April, May and June of 2020. The Partnership is accounting for this reduction as if no changes to the lease were made. During the year ended December 31, 2020, the Partnership entered into one lease modification that eliminated an amount that was immaterial to the Partnership.

 

 

DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP

 

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

 

XML 23 R11.htm IDEA: XBRL DOCUMENT v3.21.2
INVESTMENT PROPERTIES AND PROPERTIES HELD FOR SALE
9 Months Ended
Sep. 30, 2021
Real Estate [Abstract]  
INVESTMENT PROPERTIES AND PROPERTIES HELD FOR SALE

3. INVESTMENT PROPERTIES AND PROPERTIES HELD FOR SALE:

 

The total cost of the Properties includes the original purchase price plus acquisition fees and other capitalized costs paid to an affiliate of the former general partners of the Partnership.

 

As of September 30, 2021, the Partnership owned 10 Properties, nine of which contained fully constructed fast-food/casual dining restaurant facilities. The following are operated by tenants at the aforementioned Properties: eight separate Wendy’s restaurants, an Applebee’s restaurant and a Brakes 4 Less store. The 10 Properties are located in a total of three states.

 

On April 23, 2020, the Partnership executed three Amended and Restated Restaurant Absolutely Net Leases to the Original Leases dated January 30, 1989, by and between the Partnership and Wendgusta LLC (“Tenant”, as successor in interest to Wensouth Corporation) with the intent that these Leases will amend, restate and replace the Original Leases. Effective January 1, 2021, for the restaurant property located at 1901 Whiskey Road, Aiken, South Carolina, per the terms of the Amendment, the Tenant will pay $210,632 annually in rent, in addition to 7% of sales over an annual breakpoint of $2,632,900 over the term of the lease extension (January 1, 2021 to December 31, 2040).

 

Effective January 1, 2021, for the restaurant property located at 1004 Richland Ave, Aiken, South Carolina, per the terms of the Amendment, the Tenant will pay $167,500 annually in rent, in addition to 7% of sales over an annual breakpoint of $2,093,750 over the term of the lease extension (January 1, 2021 to December 31, 2040). Effective January 1, 2021, for the restaurant property located at 3013 Peach Orchard Road, Augusta, Georgia per the terms of the Amendment, the Tenant will pay $188,000 annually in rent, in addition to 7% of sales over an annual breakpoint of $2,350,000 over the term of the lease extension (January 1, 2021 to December 31, 2040).

 

On April 28, 2020, the Partnership executed a Third Amendment to Lease with RMH Franchise Corporation in response to changed circumstances arising from the COVID-19 pandemic. The term of the amendment was April 1, 2020 through June 30, 2020 and during that time suspended the amount and timing of the payment of the monthly base rent, as defined in the Lease. The revised monthly base rent for the months of April and May 2020 was equal to six percent of the monthly gross sales. The revised monthly base rent for the month of June 2020 was a fixed amount of $5,750. Full monthly base rent resumed July 1, 2020.

 

On July 21, 2020, the Partnership executed two Amended and Restated Restaurant Absolutely Net Leases to the Original Leases dated January 30, 1989, by and between the Partnership and WendCharles I, LLC (“Tenant”, as successor in interest to Wensouth Corporation) with the intent that these Leases will amend, restate and replace the Original Leases. Effective January 1, 2021, for the restaurant property located at 361 Highway 17 Bypass, Mt. Pleasant, South Carolina, per the terms of the Amendment, the Tenant will pay $146,520 annually in rent, in addition to 7% of sales over an annual breakpoint of $1,831,500 over the term of the lease extension (January 1, 2021 to December 31, 2040). Effective January 1, 2021, for the restaurant property located at 343 Folly Road, Charleston, South Carolina, per the terms of the Amendment, the Tenant will pay $136,000 annually in rent, in addition to 7% of sales over an annual breakpoint of $1,700,000 over the term of the lease extension (January 1, 2021 to December 31, 2040).

 

Property Held for Sale

 

The Brakes 4 Less property in Martinez, GA, was listed for sale on July 5, 2021. A signed offer of $890,000 was accepted on September 27, 2021. The sale closed on October 29, 2021 and the Partnership recognized a gain of $478,098.

 

The components of property held for sale in the balance sheets as of September 30, 2021 and December 31, 2020 are outlined below:

 

   September 30, 2021   December 31,
2020
 
         
Balance Sheet:                    
Land  $266,175   $- 
Building   

367,575

    - 

Accumulated Depreciation

   (367,575)   - 
Properties held for sale  $266,175   $- 

 

 

DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP

 

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

 

XML 24 R12.htm IDEA: XBRL DOCUMENT v3.21.2
PARTNERSHIP AGREEMENT
9 Months Ended
Sep. 30, 2021
Equity [Abstract]  
PARTNERSHIP AGREEMENT

4. PARTNERSHIP AGREEMENT:

 

The Partnership Agreement was amended, effective as of October 20, 2020, to extend the term of the Partnership to November 30, 2023, or until dissolution prior thereto pursuant to the consent of limited partners owning a majority of the outstanding limited partnership interests.

 

Under the terms of the Partnership Agreement, as amended, net profits or losses from operations are allocated 99% to the limited partners and 1% to the current General Partner. The November 9, 2009 amendment also provided for distributions from Net Cash Receipts, as defined, to be made 99% to limited partners and 1% to The Provo Group, Inc. (“TPG”, or the “General Partner”), the current General Partner, provided that quarterly distributions are cumulative and are not to be made to the current General Partner unless and until each limited partner has received a distribution from Net Cash Receipts in an amount equal to 10% per annum, cumulative simple return on his, her or its Adjusted Original Capital, as defined, from the Return Calculation Date, as defined, except to the extent needed by the General Partner to pay its federal and state income taxes on the income allocated to it attributable to such year.

 

The provisions regarding distribution of Net Proceeds, as defined, provide that Net Proceeds are to be distributed as follows: (a) to the limited partners, an amount equal to 100% of their Adjusted Original Capital; (b) then, to the limited partners, an amount necessary to provide each limited partner a liquidation preference equal to a 13.5% per annum, cumulative simple return on Adjusted Original Capital from the Return Calculation Date including in the calculation of such return on all prior distributions of Net Cash Receipts and any prior distributions of Net Proceeds under this clause, except to the extent needed by the General Partner to pay its federal and state income tax on the income allocated to it attributable to such year; and (c) then, to limited partners, 99%, and to the General Partner, 1%, of remaining Net Proceeds available for distribution.

 

 

DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP

 

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

 

XML 25 R13.htm IDEA: XBRL DOCUMENT v3.21.2
TRANSACTIONS WITH GENERAL PARTNER AND ITS AFFILIATES
9 Months Ended
Sep. 30, 2021
Related Party Transactions [Abstract]  
TRANSACTIONS WITH GENERAL PARTNER AND ITS AFFILIATES

5. TRANSACTIONS WITH GENERAL PARTNER AND ITS AFFILIATES:

 

Pursuant to the terms of the Permanent Manager Agreement (“PMA”) executed in 1993 and renewed for an additional two-year term as of January 1, 2021, the General Partner receives a base fee (the “Base Fee”) for managing the Partnership equal to four percent of gross receipts, subject initially to a minimum annual Base Fee. The PMA also provides that the Partnership is responsible for reimbursement of the General Partner for office rent and related office overhead (“Expenses”) up to an initial annual maximum of $13,250. Both the Base Fee and Expenses reimbursement are subject to annual Consumer Price Index based adjustments. Effective March 1, 2021, Management has elected to roll back the last five years of CPI increases to their 2016 level and suspend any future CPI adjustments for the base fee. Therefore, the minimum annual Base Fee decreased by 5.54% from the prior year to $272,316. The maximum annual Expenses reimbursement remained the same at $23,256 and any potential future CPI adjustments have been suspended.

 

For purposes of computing the four percent overall fee paid to the General Partner, gross receipts include amounts recovered in connection with the misappropriation of assets by the former general partners and their affiliates. The fee received by the General Partner from the Partnership on any amounts recovered reduce the four percent minimum fee by that same amount.

 

Amounts paid and/or accrued to the General Partner and its affiliates for the three and six month periods ended September 30, 2021 and 2020 are as follows:

 

   Incurred for the   Incurred for the   Incurred for the   Incurred for the 
   Three Months Ended   Three Months Ended   Nine Months Ended   Nine Months Ended 
   September 30, 2021   September 30, 2020   September 30, 2021   September 30, 2020 
    (unaudited)    (unaudited)    (unaudited)    (unaudited) 
General Partner                    
Management fees  $68,079   $72,075   $206,901   $215,371 
Overhead allowance   5,814    5,814    17,442    17,374 
Leasing commissions   -    -    222,633    - 
Reimbursement for out-of-pocket expenses   -    -    2,500    2,500 
Cash distribution   1,151    1,394    2,547    2,181 
Amounts paid and/or accrued to the General Partner  $75,044   $79,283   $452,023   $237,426 

 

 

At September 30, 2021 and December 31, 2020, $73,784 and $718, respectively, was payable to the General Partner. Effective with the six Wendy’s lease amendments on January 1, 2021, the General Partner earned a leasing commission of $222,633 representing 3% of only the first 10 years of a 20 year term and reduced by the unamortized portion of previously earned commissions on the six Wendy’s in the amount of $81,935. The commission was included in accounts payable and accrued expenses as of the end of the first quarter. One $75,000 installment payment was made during each of the second and third quarters. The General Partner will determine the available cash flow throughout 2021 to satisfy the obligation, which will entail installment payments. In no event will the sales commissions earned on liquidation of these six Wendy’s and the unamortized portion of the above noted commissions, at the sale date, exceed an aggregate commission of 3% to the General Partner.

 

  

DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP

 

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

 

As of September 30, 2021, Jesse Small, an Advisory Board Member, beneficially owned greater than ten percent of the Partnership’s outstanding limited partnership interests. Amounts paid to Mr. Small for his services as a member of the Advisory Board for the three- and nine-month periods ended September 30, 2021 and 2020 are as follows:

 

   Three Month
Period ended
September 30, 2021
   Three Month
Period ended
September 30, 2020
   Nine Month
Period ended
September 30, 2021
   Nine Month
Period ended
September 30, 2020
 
   (Unaudited)   (Unaudited)   (Unaudited)   (Unaudited) 
Advisory Board Fees paid  $875   $875   $2,625   $2,625 

 

At September 30, 2021 and December 31, 2020 there were no outstanding Advisory Board fees accrued and payable to Jesse Small.

 

XML 26 R14.htm IDEA: XBRL DOCUMENT v3.21.2
CONTINGENT LIABILITIES
9 Months Ended
Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]  
CONTINGENT LIABILITIES

6. CONTINGENT LIABILITIES:

 

According to the Partnership Agreement, TPG, as General Partner may receive a disposition fee not to exceed three percent of the contract price on the sale of the properties of the Partnership and two affiliated publicly registered limited partnerships, DiVall Insured Income Fund Limited Partnership (“DiVall 1”), which was dissolved December of 1998, and DiVall Income Properties 3 Limited Partnership, which was dissolved in December 2003 (“DiVall 3”), and together with the Partnership and DiVall 1 (the “three original partnerships”). In addition, fifty percent of all such disposition fees earned by TPG were to be escrowed until the aggregate amount of recovery of the funds misappropriated from the three original partnerships by the former general partners was greater than $4,500,000. Upon reaching such recovery level, full disposition fees would thereafter be payable, and fifty percent of the previously escrowed amounts would be paid to TPG. At such time as the recovery exceeded $6,000,000 in the aggregate, the remaining escrowed disposition fees were to be paid to TPG. If such levels of recovery were not achieved, TPG would contribute the amounts escrowed toward the recovery until the three original partnerships were made whole. In lieu of a disposition fee escrow, fifty percent of all such disposition fees previously discussed were paid directly to a restoration account and then distributed among the three original partnerships; whereby the three original partnerships recorded the recoveries as income. After the recovery level of $4,500,000 was exceeded, fifty percent of the total disposition fee amount paid to the three original partnerships recovery through the restoration account (in lieu of the disposition fee escrow) was refunded to TPG during March 1996. The remaining fifty percent amount allocated to the Partnership through the restoration account, and which was previously reflected as Partnership recovery income, may be owed to TPG if the $6,000,000 recovery level is met. As of September 30, 2021, the Partnership may owe TPG $16,296 if the $6,000,000 recovery level is achieved. TPG does not expect any future refund, as it is uncertain that such a $6,000,000 recovery level will be achieved.

 

XML 27 R15.htm IDEA: XBRL DOCUMENT v3.21.2
PMA INDEMNIFICATION TRUST
9 Months Ended
Sep. 30, 2021
PMA INDEMNIFICATION TRUST

7. PMA INDEMNIFICATION TRUST:

 

The PMA provides that TPG will be indemnified from any claims or expenses arising out of, or relating to, TPG serving in the capacity of General Partner or as substitute general partner, so long as such claims do not arise from fraudulent or criminal misconduct by TPG. The PMA provides that the Partnership will fund this indemnification obligation by establishing a reserve of up to $250,000 of Partnership assets which would not be subject to the claims of the Partnership’s creditors. An Indemnification Trust (the “Trust”) serving such purposes has been established at United Missouri Bank, N.A. The corpus of the Trust has been fully funded with Partnership assets. Funds are invested in U.S. Treasury securities at fair value at level 1 (see Note 8). In addition, $230,024 of earnings has been credited to the Trust as of September 30, 2021. The rights of TPG to the Trust shall be terminated upon the earliest to occur of the following events: (i) the written release by TPG of any and all interest in the Trust; (ii) the expiration of the longest statute of limitations relating to a potential claim which might be brought against TPG and which is subject to indemnification; or (iii) a determination by a court of competent jurisdiction that TPG shall have no liability to any person with respect to a claim which is subject to indemnification under the PMA. At such time as the indemnity provisions expire or the full indemnity is paid, any funds remaining in the Trust will revert back to the general funds of the Partnership.

 

  

DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP

 

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

 

XML 28 R16.htm IDEA: XBRL DOCUMENT v3.21.2
FAIR VALUE DISCLOSURES
9 Months Ended
Sep. 30, 2021
Fair Value Disclosures [Abstract]  
FAIR VALUE DISCLOSURES

8. FAIR VALUE DISCLOSURES:

 

The Partnership has determined the fair value based on hierarchy that gives the highest priority to quoted prices in active markets for identical assets and liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). Inputs are broadly defined as assumptions market participants would use in pricing an asset or liability. The three levels of the fair value hierarchy under the accounting principle are described below:

 

  Level 1. Quoted prices in active markets for identical assets or liabilities.
     
  Level 2. Quoted prices for similar investments in active markets, quoted prices for identical or similar investments in markets that are not active, and inputs other than quoted prices that are observable for the investment.
     
  Level 3. Unobservable inputs for which there is little, if any, market activity for the investment. The inputs into the determination of fair value are based upon the best information in the circumstances and may require significant management judgment or estimation and the use of discounted cash flow models to value the investment.

 

The fair value hierarchy is based on the lowest level of input that is significant to the fair value measurements. The Partnership’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the investment. The assets held in indemnification trust account are invested in one year treasury bills which are measured using level 1 fair value inputs.

 

The Partnership assesses the levels of the investments at each measurement date, and transfers between levels are recognized on the actual date of the event or change in circumstances that caused the transfer in accordance with the Partnership’s accounting policy regarding the recognition of transfers between levels of the fair value hierarchy. For the nine-month period ended September 30, 2021 and for the year ended December 31, 2020, there were no such transfers.

 

XML 29 R17.htm IDEA: XBRL DOCUMENT v3.21.2
SUBSEQUENT EVENTS
9 Months Ended
Sep. 30, 2021
Subsequent Events [Abstract]  
SUBSEQUENT EVENTS

9. SUBSEQUENT EVENTS:

 

We have reviewed all material events through the issuance of this report in accordance with ASC 855-10.

XML 30 R18.htm IDEA: XBRL DOCUMENT v3.21.2
INVESTMENT PROPERTIES AND PROPERTIES HELD FOR SALE (Tables)
9 Months Ended
Sep. 30, 2021
Real Estate [Abstract]  
SCHEDULE OF PROPERTY HELD FOR SALE

The components of property held for sale in the balance sheets as of September 30, 2021 and December 31, 2020 are outlined below:

 

   September 30, 2021   December 31,
2020
 
         
Balance Sheet:                    
Land  $266,175   $- 
Building   

367,575

    - 

Accumulated Depreciation

   (367,575)   - 
Properties held for sale  $266,175   $- 

 

 

DIVALL INSURED INCOME PROPERTIES 2 LIMITED PARTNERSHIP

 

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

XML 31 R19.htm IDEA: XBRL DOCUMENT v3.21.2
TRANSACTIONS WITH GENERAL PARTNER AND ITS AFFILIATES (Tables)
9 Months Ended
Sep. 30, 2021
Related Party Transactions [Abstract]  
SCHEDULE OF AMOUNTS PAID AND/OR ACCRUED TO GENERAL PARTNER AND ITS AFFILIATES

Amounts paid and/or accrued to the General Partner and its affiliates for the three and six month periods ended September 30, 2021 and 2020 are as follows:

 

   Incurred for the   Incurred for the   Incurred for the   Incurred for the 
   Three Months Ended   Three Months Ended   Nine Months Ended   Nine Months Ended 
   September 30, 2021   September 30, 2020   September 30, 2021   September 30, 2020 
    (unaudited)    (unaudited)    (unaudited)    (unaudited) 
General Partner                    
Management fees  $68,079   $72,075   $206,901   $215,371 
Overhead allowance   5,814    5,814    17,442    17,374 
Leasing commissions   -    -    222,633    - 
Reimbursement for out-of-pocket expenses   -    -    2,500    2,500 
Cash distribution   1,151    1,394    2,547    2,181 
Amounts paid and/or accrued to the General Partner  $75,044   $79,283   $452,023   $237,426 

 

SCHEDULE OF ADVISORY BOARD FEES PAID TO JESSE SMALL

 

   Three Month
Period ended
September 30, 2021
   Three Month
Period ended
September 30, 2020
   Nine Month
Period ended
September 30, 2021
   Nine Month
Period ended
September 30, 2020
 
   (Unaudited)   (Unaudited)   (Unaudited)   (Unaudited) 
Advisory Board Fees paid  $875   $875   $2,625   $2,625 
XML 32 R20.htm IDEA: XBRL DOCUMENT v3.21.2
ORGANIZATION (Details Narrative)
9 Months Ended
Feb. 22, 1990
USD ($)
shares
Nov. 20, 1987
USD ($)
Sep. 30, 2021
Restaurant
Number
Partners' capital account, contributions   $ 300  
Partners' capital account, units, sale of units | shares 46,280.3    
Partners' capital account, public sale of units net of offering costs $ 39,358,468    
Concentration risk, benchmark description     As of September 30, 2021, the Partnership owned 10 Properties, which are located in a total of three states.
Number of real estate properties | Restaurant     10
Number of states in which entity operates | Number     3
General Partner [Member]      
Partners' capital account, contributions   200  
Limited Partner [Member]      
Partners' capital account, contributions   $ 100  
XML 33 R21.htm IDEA: XBRL DOCUMENT v3.21.2
SCHEDULE OF PROPERTY HELD FOR SALE (Details) - USD ($)
Sep. 30, 2021
Dec. 31, 2020
Real Estate [Abstract]    
Land $ 266,175
Building 367,575
Accumulated Depreciation (367,575)
Properties held for sale $ 266,175
XML 34 R22.htm IDEA: XBRL DOCUMENT v3.21.2
INVESTMENT PROPERTIES AND PROPERTIES HELD FOR SALE (Details Narrative)
1 Months Ended 9 Months Ended
Sep. 27, 2021
USD ($)
Jul. 21, 2020
USD ($)
Apr. 23, 2020
USD ($)
Jun. 30, 2020
USD ($)
Sep. 30, 2021
USD ($)
Restaurant
Number
Property leased to fully constructed fast-food restaurants | Restaurant         10
Location of properties | Number         3
Property held for sale $ 890,000        
Brakes Four Less Property [Member]          
Gain on property held for sale         $ 478,098
Wensouth Corporation [Member] | 361 Highway 17 Bypass Mt Pleasant South Carolina [Member]          
Lease extension description         The following are operated by tenants at the aforementioned Properties: eight separate Wendy’s restaurants, an Applebee’s restaurant and a Brakes 4 Less store. The 10 Properties are located in a total of three states.
Rent payments   $ 146,520      
Annual sale over percentage   7.00%      
Annual breakpoint lease amount   $ 1,831,500      
Wensouth Corporation [Member] | 1901 Whiskey Road Aiken South Carolina [Member]          
Rent payments     $ 210,632    
Annual sale over percentage     7.00%    
Annual breakpoint lease amount     $ 2,632,900    
Lease extension description         (January 1, 2021 to December 31, 2040)
Wensouth Corporation [Member] | 1004 Richland Ave Aiken South Carolina [Member]          
Rent payments     $ 167,500    
Annual sale over percentage     7.00%    
Annual breakpoint lease amount     $ 2,093,750    
Lease extension description         (January 1, 2021 to December 31, 2040)
Wensouth Corporation [Member] | 3013 Peach Orchard Road Augusta Georgia [Member]          
Rent payments     $ 188,000    
Annual sale over percentage     7.00%    
Annual breakpoint lease amount     $ 2,350,000    
Lease extension description         (January 1, 2021 to December 31, 2040)
Wensouth Corporation [Member] | 343 Folly Road Charleston South Carolina [Member]          
Rent payments   $ 136,000      
Annual sale over percentage   7.00%      
Annual breakpoint lease amount   $ 1,700,000      
Lease extension description         (January 1, 2021 to December 31, 2040)
RMH Franchise Corporation [Member]          
Rent payments       $ 5,750  
Lease gross sale, percentage.         six percent
XML 35 R23.htm IDEA: XBRL DOCUMENT v3.21.2
PARTNERSHIP AGREEMENT (Details Narrative)
1 Months Ended
Sep. 11, 2009
Sep. 30, 2021
Partnership agreement extended date Nov. 30, 2023  
Limited Partner [Member]    
Net profits or losses from operations amended   99.00%
Cumulative simple return on adjusted original capital   100.00%
Liquidation preference of limited partners amended   13.50%
General Partner [Member]    
Net profits or losses from operations amended   1.00%
XML 36 R24.htm IDEA: XBRL DOCUMENT v3.21.2
SCHEDULE OF AMOUNTS PAID AND/OR ACCRUED TO GENERAL PARTNER AND ITS AFFILIATES (Details) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Sep. 30, 2021
Sep. 30, 2020
Related Party Transactions [Abstract]        
Management fees $ 68,079 $ 72,075 $ 206,901 $ 215,371
Overhead allowance 5,814 5,814 17,442 17,374
Leasing commissions 222,633
Reimbursement for out-of-pocket expenses 2,500 2,500
Cash distribution 1,151 1,394 2,547 2,181
Amounts paid and/or accrued to the General Partner $ 75,044 $ 79,283 $ 452,023 $ 237,426
XML 37 R25.htm IDEA: XBRL DOCUMENT v3.21.2
SCHEDULE OF ADVISORY BOARD FEES PAID TO JESSE SMALL (Details) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2021
Sep. 30, 2020
Sep. 30, 2021
Sep. 30, 2020
Related Party Transactions [Abstract]        
Advisory Board Fees paid $ 875 $ 875 $ 2,625 $ 2,625
XML 38 R26.htm IDEA: XBRL DOCUMENT v3.21.2
TRANSACTIONS WITH GENERAL PARTNER AND ITS AFFILIATES (Details Narrative) - USD ($)
3 Months Ended 9 Months Ended
Mar. 02, 2021
Jan. 02, 2021
Sep. 30, 2021
Sep. 30, 2021
Dec. 31, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]          
Due to Affiliate     $ 73,784 $ 73,784 $ 718
Leasing commision description       the General Partner earned a leasing commission of $222,633 representing 3% of only the first 10 years of a 20 year term and reduced by the unamortized portion of previously earned commissions on the six Wendy’s in the amount of $81,935.  
Outstanding advisory board fees     0 $ 0 $ 0
Lease Commission [Member]          
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]          
Debt Instrument, Periodic Payment     $ 75,000    
[custom:AggregateCommissionPercentage-0]     3.00% 3.00%  
Permanent Manager Agreement [Member]          
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]          
Percentage of base fee on gross receipts   400.00%      
Maximum reimbursement on office rent and related expenses $ 272,316 $ 13,250      
Percentage of increase in base fee and expenses reimbursement 5.54%        
Fees received from partnership, by general partner $ 23,256        
Leasing commission   222,633      
Previously earned leasing commissions   $ 81,935      
XML 39 R27.htm IDEA: XBRL DOCUMENT v3.21.2
CONTINGENT LIABILITIES (Details Narrative)
9 Months Ended
Sep. 30, 2021
USD ($)
Commitments and Contingencies Disclosure [Abstract]  
Maximum percentage of disposition fees on sale of partnership properties 300.00%
Recovery level description In addition, fifty percent of all such disposition fees earned by TPG were to be escrowed until the aggregate amount of recovery of the funds misappropriated from the three original partnerships by the former general partners was greater than $4,500,000. Upon reaching such recovery level, full disposition fees would thereafter be payable, and fifty percent of the previously escrowed amounts would be paid to TPG. At such time as the recovery exceeded $6,000,000 in the aggregate, the remaining escrowed disposition fees were to be paid to TPG. If such levels of recovery were not achieved, TPG would contribute the amounts escrowed toward the recovery until the three original partnerships were made whole. In lieu of a disposition fee escrow, fifty percent of all such disposition fees previously discussed were paid directly to a restoration account and then distributed among the three original partnerships; whereby the three original partnerships recorded the recoveries as income. After the recovery level of $4,500,000 was exceeded, fifty percent of the total disposition fee amount paid to the three original partnerships recovery through the restoration account (in lieu of the disposition fee escrow) was refunded to TPG during March 1996. The remaining fifty percent amount allocated to the Partnership through the restoration account, and which was previously reflected as Partnership recovery income, may be owed to TPG if the $6,000,000 recovery level is met. As of September 30, 2021, the Partnership may owe TPG $16,296 if the $6,000,000 recovery level is achieved. TPG does not expect any future refund, as it is uncertain that such a $6,000,000 recovery level will be achieved.
Percentage of disposition fees to be escrowed 5000.00%
Amount of recovery of funds $ 4,500,000
Aggregate recovery of funds value 6,000,000
Payable fee on achieving recovery level $ 16,296
XML 40 R28.htm IDEA: XBRL DOCUMENT v3.21.2
PMA INDEMNIFICATION TRUST (Details Narrative)
9 Months Ended
Sep. 30, 2021
USD ($)
Reserve related to partnership assets $ 250,000
Earnings credited to the trust $ 230,024
XML 41 R29.htm IDEA: XBRL DOCUMENT v3.21.2
FAIR VALUE DISCLOSURES (Details Narrative) - USD ($)
9 Months Ended 12 Months Ended
Sep. 30, 2021
Dec. 31, 2020
Fair Value Disclosures [Abstract]    
Recognition of transfers between levels of the fair value hierarchy $ 0 $ 0
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