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Community Healthcare Trust Incorporated

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FY2017 Annual Report · Community Healthcare Trust Incorporated
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Notice of 2018 Annual Meeting
and Proxy Statement

Annual Report on Form 10-K
for Fiscal Year Ended December 31, 2017

ANNUAL MEETING OF STOCKHOLDERS
MAY 17, 2018 – 8:00 A .M. CST

Community Healthcare Trust Incorporated
3326 Aspen Grove Drive
Suite 150
Franklin, TN 37067

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Proxy

Form 10-K

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14MAR201620023771

April 2, 2018

Dear  Stockholder:

On behalf of the Board of Directors, we cordially invite you to attend  the 2018  annual meeting of
stockholders of Community Healthcare  Trust  Incorporated, a Maryland corporation (the ‘‘Company’’).
The annual meeting will be held beginning at  8:00 a.m., Central time, on  Thursday,  May 17,  2018 at
the principal offices of the Company,  located at  3326 Aspen Grove  Drive, Suite  150, Franklin,
Tennessee 37067. The formal notice of the annual  meeting appears on the next  page. At the annual
meeting,  you will be asked to:

1. Elect five directors, each to serve a one-year term expiring in  2019;

2. Ratify the appointment of BDO  USA, LLP as our  independent registered  public accountants

for 2018; and

3. Transact such other business as may properly come  before  the annual  meeting or any

adjournment or postponement thereof.

The accompanying proxy statement provides detailed  information concerning the matters to be

acted  upon at the annual meeting. We urge you  to  review this proxy statement and each of the
proposals carefully. Your vote is very  important. It is important that  your views  be  represented  at the
annual meeting regardless of the number  of shares of common stock you own or  whether you  are able
to attend the annual meeting in person.

On April 2, 2018, we posted on the investors relations page of our Internet website,

http://investors.chct.reit, a copy of our 2018 proxy statement, proxy card and  our annual report to
stockholders. Also, on or around April  2,  2018, we mailed a notice (the ‘‘Notice’’) containing
instructions on how to access our proxy materials and vote online to our  institutional stockholders who
own our stock directly in their name  and  in the name  of other stockholders.

You may vote your shares on the Internet. If  you request a  paper copy of the proxy  card or  voting

instruction form, we will mail you the paper copy  and  you may  sign, date and mail the accompanying
proxy card or voting instruction form in  the envelope provided with your  proxy card.  Instructions
regarding the two methods of voting  by proxy are contained on the  Notice  and on the proxy  card. As
always, if you are the record holder of our stock, you may vote in  person at  the annual meeting.  The
accompanying proxy statement explains how to obtain driving  directions to  the meeting.

On behalf of our Board of Directors, I  would like  to  express our appreciation  for your  continued

interest in Community Healthcare Trust Incorporated.

Sincerely,

26MAR201820461048

Timothy G. Wallace
Chairman of the Board, President, and
Chief Executive Officer

Important Notice Regarding the Availability of  Proxy  Materials  for
the Stockholder Meeting to be held on May 17,  2018:

Community Healthcare Trust Incorporated’s 2018 proxy  statement,  proxy card  and annual report to
stockholders are available at http://investors.chct.reit.

Community Healthcare  Trust Incorporated
3326 Aspen Grove Drive, Suite 150
Franklin, Tennessee 37067

NOTICE OF ANNUAL MEETING OF  STOCKHOLDERS

TIME . . . . . . . . . . . . . . . . . . . . . . .

8:00 a.m., Central Time, on Thursday, May 17,  2018

PLACE . . . . . . . . . . . . . . . . . . . . . . Community Healthcare Trust Incorporated

ITEMS  OF BUSINESS . . . . . . . . . . .

3326 Aspen Grove Drive, Suite 150
Franklin, Tennessee 37067

1. To elect five directors, each to serve a one-year term
expiring in 2019.
2. To ratify the appointment of BDO USA, LLP as our
independent registered public accountants for  2018.
3. To transact such other business as  may  properly come
before the annual meeting or any adjournment  or
postponement thereof.

RECORD DATE . . . . . . . . . . . . . . . . You  can vote if you are a stockholder of record as of the  close

of business on March 16, 2018.

ANNUAL REPORT . . . . . . . . . . . . . . All of these documents are accessible on  our Internet website,

PROXY VOTING . . . . . . . . . . . . . . .

http://investors.chct.reit. You may request a paper copy of the
proxy statement, the proxy card, and our annual report to
stockholders, which is not part of the proxy solicitation
material.

It is important that your shares be represented and voted at
the annual meeting. You may vote your shares  on the Internet
or, if you request and receive written proxy materials,  you may
vote by signing, dating and mailing the accompanying  proxy
card or voting instruction form in the envelope  provided.
Instructions regarding the two methods of voting are
contained on the proxy card. The Notice has  instructions
regarding voting on the Internet. Any proxy may  be  revoked
at any time prior to its exercise at the annual meeting.

By Order of the Board of Directors,

28MAR201715105046

W. Page Barnes
Secretary of
Community Healthcare Trust Incorporated
Franklin, Tennessee
April 2, 2018

COMMUNITY HEALTHCARE TRUST INCORPORATED

PROXY STATEMENT

INDEX

QUESTIONS AND ANSWERS REGARDING THE  2018 ANNUAL MEETING  OF

STOCKHOLDERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Who is soliciting proxies from the stockholders? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
What will be voted on at the annual meeting? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
How will we solicit proxies, and who bears the cost of proxy solicitation? . . . . . . . . . . . . . . . . . . . .
Who can vote at the annual meeting? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
How many votes must be present to hold the annual  meeting? . . . . . . . . . . . . . . . . . . . . . . . . . . .
How many votes does a stockholder have per  share? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
What is the required vote on each proposal? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
How will the proxy be voted, and how are  votes counted? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Can a proxy be revoked? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PROPOSAL 1—ELECTION OF DIRECTORS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
CORPORATE GOVERNANCE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Board Leadership Structure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Board’s Role in Risk Oversight . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Committees of the Board of Directors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Director Compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PROPOSAL 2—RATIFICATION OF THE APPOINTMENT OF BDO  USA, LLP AS  OUR

INDEPENDENT REGISTERED PUBLIC ACCOUNTANTS FOR 2018 . . . . . . . . . . . . . . . . . . .
REPORT OF THE AUDIT COMMITTEE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
BENEFICIAL OWNERSHIP OF SHARES  OF COMMON STOCK . . . . . . . . . . . . . . . . . . . . . . .
EXECUTIVE OFFICERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
EXECUTIVE COMPENSATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
COMPENSATION TABLES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Summary Compensation Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Outstanding Equity Awards at December  31, 2017 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
EQUITY COMPENSATION PLAN INFORMATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
COMPENSATION COMMITTEE INTERLOCKS AND INSIDER PARTICIPATION . . . . . . . . . . .
CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS . . . . . . . . . . . . . . . . . . .
SECTION 16(A) BENEFICIAL OWNERSHIP REPORTING COMPLIANCE . . . . . . . . . . . . . . . .
STOCKHOLDER PROPOSALS FOR  THE 2019 ANNUAL MEETING . . . . . . . . . . . . . . . . . . . . .
OTHER MATTERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
AVAILABILITY OF ANNUAL REPORT  ON FORM 10-K . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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COMMUNITY HEALTHCARE TRUST  INCORPORATED
PROXY STATEMENT
ANNUAL  MEETING  OF  STOCKHOLDERS
TO BE  HELD ON THURSDAY, MAY  17, 2018

We  are furnishing this proxy statement to the stockholders of Community Healthcare  Trust
Incorporated in connection with the solicitation of proxies by its Board of Directors for use at the
annual meeting of  stockholders of Community Healthcare Trust Incorporated to be held at 8:00  a.m.,
Central time, on Thursday, May 17, 2018  at 3326  Aspen Grove Drive, Suite 150, Franklin,
Tennessee 37067, as well as in connection with any adjournments or postponements of the  meeting.
This solicitation is made by Community  Healthcare Trust Incorporated on  behalf of our Board of
Directors (also referred to as the ‘‘Board’’ in this proxy  statement). ‘‘We,’’  ‘‘our,’’ ‘‘us’’  and the
‘‘Company’’ refer to Community Healthcare Trust Incorporated, a Maryland corporation.

We  have elected to provide access to our proxy materials and annual  report over the Internet
through a ‘‘notice and access’’ model. Accordingly,  we are sending a Notice of Internet Availability of
Proxy Materials (the ‘‘Notice’’) to our  stockholders  of  record as of March  16, 2018. All  stockholders
will have the ability to access the proxy materials on the website referred  to in the Notice or to request
a printed set of the proxy materials. Instructions on  how  to request a  printed copy by mail or
electronically may be found on the Notice  and on the  website referred to in the  Notice,  including an
option to request paper copies on an ongoing basis. On April 2, 2018, we intend to make this proxy
statement available on the Internet and, on or around  April 2, 2018, we intend to mail the  Notice  to  all
stockholders entitled to vote at the annual  meeting.  We intend to mail this  Proxy Statement, together
with a proxy card, to those stockholders entitled to vote at the annual meeting who have  properly
requested paper copies of such materials, within  three  business days of such receipt.

This proxy statement, proxy card and  our annual report to stockholders are available at

http://investors.chct.reit. This website address contains the following documents: the Notice, the proxy
statement and proxy card sample, and the  annual  report to stockholders. You are encouraged to access
and review all of the important information  contained in the proxy materials before  voting.

QUESTIONS AND ANSWERS REGARDING THE 2018  ANNUAL MEETING  OF
STOCKHOLDERS

Who is  soliciting proxies from the stockholders?

Our Board of Directors is soliciting your  proxy. The proxy  provides you with the  opportunity to
vote on the proposals presented at the  annual  meeting, whether or  not  you attend the  annual meeting.

What will be voted on at the annual meeting?

Our stockholders will vote on two proposals  at the  annual meeting:

1. The election of five directors, who  are each to serve  a one-year term expiring in 2019 or

until his successor is elected and qualified;

2. The ratification of the appointment of BDO USA,  LLP as  our independent registered

public accountants for 2018.

Your proxy will also give the proxy holders discretionary authority to vote the  shares represented

by the proxy on any matter, other than the  above proposals, that is properly presented for  action at the
annual meeting.

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How  will we solicit proxies, and who  bears the  cost of proxy  solicitation?

Our directors, officers and employees may solicit proxies  by telephone, mail, facsimile, via the

Internet or by overnight delivery service.  These individuals do  not  receive separate compensation for
these services. Finally, in accordance with the  rules and regulations  of  the U.S.  Securities  and Exchange
Commission (the ‘‘SEC’’), we will reimburse  brokerage firms  and other  persons representing beneficial
owners of our common stock for their reasonable expenses  in forwarding solicitation  materials to such
beneficial owners.

Who can vote at the annual meeting?

Our Board of Directors has fixed the close of business on  Friday, March 16,  2018, as the  record

date  for our annual meeting. Only stockholders  of record on that date are entitled  to  receive notice of
and vote at the annual meeting. As of  March  16, 2018, our  only  outstanding class  of securities was
common stock, $0.01 par value per share. On that date,  we had 450,000,000 shares of common stock
authorized, of which 18,179,799 shares  were outstanding.

You (if you, rather than your broker, are the record  holder of our stock)  can vote either in person
at the annual meeting or by proxy, whether  or not you  attend the annual  meeting. If you would like  to
attend the annual meeting in person and  need directions,  please contact W. Page  Barnes by e-mail at
investorrelations@chct.reit or by telephone  at 615-771-3052. You may vote your shares on the Internet
or, to the extent you request written  proxy  materials, by signing, dating and mailing the accompanying
proxy card in the envelope provided.  Instructions regarding  the two methods of voting by proxy are
contained on the proxy card.

How  many votes must be present to  hold  the  annual meeting?

A quorum must be present to hold our annual  meeting. The presence,  in person or  by  proxy, of a
majority of the votes entitled to be cast at  the annual meeting constitutes  a quorum. Your shares,  once
represented for any purpose at the annual  meeting,  are deemed  present for purposes  of determining a
quorum for the remainder of the meeting  and for  any  adjournment, unless a new  record date  is set for
the adjourned meeting. This is true even  if you  abstain  from  voting with respect to any matter brought
before the annual  meeting. As of March  16, 2018, we  had 18,179,799  shares of  common stock
outstanding; thus, we anticipate that  the quorum for our annual  meeting will be 9,089,901 shares.

How  many votes does a stockholder  have  per share?

Our stockholders are entitled to one vote  for each  share held.

What is the required vote on each proposal?

Directors are elected by a plurality vote; the candidates  up for election who  receive the highest
number of votes cast, up to the number of directors to be  elected, are elected. Stockholders do not
have the right to cumulate their votes.

The proposal to ratify our appointment  of BDO  USA, LLP, or BDO, as our independent
registered public accountants for 2018,  is  approved by  our stockholders if the  votes cast favoring the
ratification exceed the votes cast opposing the ratification.

How  will the proxy be voted, and how are votes counted?

If you vote by proxy (either voting on  the Internet or by  properly completing and  returning  a
paper proxy card that you receive upon  requesting written proxy materials),  the shares represented  by
your proxy will be voted at the annual  meeting  as you  instruct,  including any adjournments or
postponements of  the meeting. If you return a signed  proxy card  but  no voting  instructions are given,

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the proxy holders will exercise their discretionary  authority to vote the shares represented by the proxy
at the annual meeting and any adjournments  or postponements as follows:

1.

2.

‘‘FOR’’ the election of nominees Alan Gardner,  Claire Gulmi, Robert Hensley, Lawrence Van
Horn, and Timothy Wallace.

‘‘FOR’’ the ratification of the appointment of BDO  USA, LLP as our independent registered
public accountants for 2018.

If you hold your shares in broker’s name (sometimes call ‘‘street name’’ or ‘‘nominee  name’’), you
must provide voting instructions to your  broker.  If  you do  not provide instructions to your broker, your
shares will not be voted in any matter on which your broker does not have discretionary authority to
vote, which generally includes non-routine  matters. A vote that is not cast  for this reason is called a
‘‘broker non-vote.’’ Broker non-votes  will  be  treated as  shares  present for the purpose of determining
whether a quorum is present at the annual meeting,  but they will not be considered present for
purposes  of calculating the vote on a particular matter, nor will  they be counted as a vote FOR  or
AGAINST a matter or as an abstention on the matter.  Under the rules of the New York  Stock
Exchange (‘‘NYSE’’), which is the stock  exchange on which our common stock  is listed, the ratification
of our appointment of our independent registered public accountants is considered a routine matter for
broker voting purposes, but the election  of directors  is not considered routine. It is  important that you
instruct your broker as to how you wish  to  have  your shares voted, even if you wish to vote as
recommended by the Board.

Can a proxy be revoked?

Yes. You can revoke your proxy at any time before it  is  voted. You revoke your proxy (1) by giving

written notice to our Corporate Secretary before the  annual meeting, (2) by granting a subsequent
proxy on the Internet, or (3) by delivering  a signed  proxy card dated later than  your previous proxy. If
you, rather than your broker, are the  record holder  of  your stock, a  proxy can  also be revoked by
appearing in person and voting at the  annual meeting. Written notice of the revocation of a proxy
should be delivered to the following address: W. Page Barnes, Community Healthcare Trust
Incorporated, 3326 Aspen Grove Drive,  Suite 150, Franklin, Tennessee 37067.

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PROPOSAL 1
ELECTION OF DIRECTORS

The persons listed below have been nominated by  our Board of Directors to serve as directors for

a one-year term expiring at the annual meeting of  stockholders occurring in 2019:  Alan Gardner,
Claire Gulmi, Robert Hensley, Lawrence  Van Horn and Timothy Wallace. Alfred Lumsdaine’s term as
a director of the Company expires at  the 2018 annual meeting upon the election of his  successor, and
Mr. Lumsdaine has decided not to stand  for reelection as a director at  our 2018  annual meeting. Thus,
we have not included information regarding Mr. Lumsdaine below.

Each  nominee has consented to serve on our Board of  Directors. If any nominee were to become
unavailable to serve as a director, our Board of Directors may designate a substitute nominee. In that
case, the persons named as proxies on the  accompanying proxy card will vote for the substitute
nominee designated by our Board of Directors.  The following lists each director  nominated for election
to serve as a director for a one-year term  expiring at the annual meeting of stockholders occurring in
2019, which includes a brief discussion of  the experience, qualifications and skills that led us to
conclude that such individual should  be a  member of our Board. We believe that our Board of
Directors consists of a diverse collection of individuals who possess the integrity, education, work ethic
and ability to work with others necessary  to oversee our business effectively and to represent the
interests of all stockholders, including  the qualities listed below. We have attempted below to highlight
certain notable experience, qualifications  and skills  for each director nominee, rather  than provide an

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exhaustive catalog of each and every  qualification and skill  that a director possesses.  Each of the
nominees set forth below, other than Claire Gulmi, is currently serving as  a director of  the Company.

Name

Age

Background, Qualifications and Skills

Alan Gardner . . . . . .

64 Mr. Gardner retired from Wells Fargo  in October  2015. Prior to his

retirement, he was a senior relationship manager in  healthcare corporate
banking. He primarily covered national healthcare companies  with
market capitalization exceeding $5 billion, generally  in the
pharmaceutical, medical device and healthcare services sectors.
Mr. Gardner has over 26 years of corporate and investment banking
experience, with 20 years covering healthcare companies. Prior to joining
Wells Fargo (Wachovia) in March 2004,  Mr. Gardner  was  head of
healthcare for FleetBoston Financial from 2003 to 2004  and was a
managing director for Banc of America  Securities from 1996 to 2003.
During his career, Mr. Gardner has led a number of significant financing
transactions for leading public healthcare companies. Mr.  Gardner
previously served as president of the Board of Trustees for Omni
Montessori School in Charlotte, North  Carolina, as  Charlotte Chapter
chair for the Impact Angel Network  (‘‘IAN’’). IAN is  managed by
RENEW, LLC, an investment advisory  and management consulting firm
based in Addis Ababa, Ethiopia and Washington D.C. and on the  board
of directors at Christ Lutheran Church in Charolotte, North  Carolina.
Mr. Gardner earned a B.S. and M.S. from Virginia Polytechnic Institute
and State University and an M.B.A. in  finance  and accounting from the
University of Rochester. Mr. Gardner is our lead independent director,
and Mr. Gardner’s commercial banking, capital markets and healthcare
industry experience makes him a valuable resource to our  Board of
Directors.

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Name

Age

Background,  Qualifications and Skills

Claire Gulmi

. . . . . .

64 Ms. Gulmi served as Executive Vice President and Chief Financial

Robert Hensley . . . .

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Officer of Envision Healthcare, a $7  billion public company, the largest
owner/operator of ambulatory surgery centers  in  the United  States and a
leading provider of hospital based physician services, until  her retirement
in October 2017. Ms. Gulmi continues to serve as  an  advisor to Envision
until September 2018. Prior to Envision’s merger with AmSurg Corp in
2016, Ms. Gulmi served as Executive Vice President and Chief Financial
Officer of AmSurg starting in 1994. She was a  member of the Board of
Directors of AmSurg from 2004 until the merger in  2016. From 2015 to
2017, Ms. Gulmi served on the Board  of  Directors and as the audit
committee chair of Air Methods Corp, a $1.5 billion  public company and
the largest provider of air medical emergency transport services in the
U.S. From 2001 to 2015 she served on the  advisory board  of the  Bank of
Nashville. Ms. Gulmi has a BBA in Accounting  and Finance from
Belmont University. Ms. Gulmi is the past board chair of  the YWCA of
Nashville, serves on the boards of the Frist  Center  for the Visual  Arts
and Nashville Public Radio. She has served as board chair for the
Bethlehem Centers of Nashville and has  served on the  boards of the Girl
Scouts, the American Heart Association and All About Women.
Ms. Gulmi has been named by the Nashville Business Journal as  one of
its Healthcare 100, was one of the 2007 winners of  the Nashville Business
Journal’s Women of Influence and in  2011 received the  Nashville
Business Journal’s CFO Lifetime Achievement Award. Ms. Gulmi’s over
30 years of experience in corporate finance, accounting  and healthcare
makes her a valuable resource to our  Board of Directors.

60 Mr. Hensley has more than 30 years of experience serving public and
privately-held companies across a range of  industries,  including
healthcare, insurance, real estate and private equity capital funds.
Mr. Hensley is also the founder of a  private publishing company and the
principal owner of two real estate and rental property development
companies. Mr. Hensley was an audit  partner  with  Ernst &  Young from
2002 to 2003. Previously, he was with  Arthur Andersen, where he  served
as an audit partner from 1990 to 2002,  and was the managing partner of
their Nashville office from 1997 to 2002. His significant  experience
includes mergers and acquisitions, identification of enterprise and
industry risk, and forensic investigations and  disputes. Since 2008,
Mr. Hensley has served as a senior advisor  to  the healthcare and
transaction advisory services groups of  Alvarez and Marsal, LLC
(‘‘A&M’’). Mr. Hensley serves on the board of directors for Diversicare
Healthcare Services, Inc. Mr. Hensley previously served  on the board of
directors for Capella Healthcare from  2008  to  2015. Mr. Hensley
previously served as a director of Greenway  Medical  Technologies from
2011 to 2013, HealthSpring, Inc. from 2006 to 2012  and  Comsys IT
Partners, Inc. and Spheris, Inc. from 2006 to 2010. Mr.  Hensley earned a
B.S. in accounting and a Master’s of  Accountancy  from the University  of
Tennessee and is a Certified Public Accountant.  Mr. Hensley’s financial
accounting, healthcare industry and transactional experience  makes  him a
valuable resource to our Board of Directors.

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Name

Lawrence Van Horn .

Age

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Background, Qualifications and Skills

Professor  Van Horn has been an associate professor of Economics and
Management and the Executive Director of  Health Affairs at the
Vanderbilt University Owen Graduate School of Management  (‘‘Owen’’)
since 2006. Professor Van Horn is a leading expert and researcher on
healthcare management and economics. His current research  interests
include nonprofit conduct, governance and objectives in  healthcare
markets and the measurement of healthcare  outcomes and productivity.
His research on healthcare organizations,  managerial  incentives in
nonprofit hospitals and the conduct of  managed care firms has appeared
in leading publications. Professor Van  Horn consults for national
consulting firms, providers, managed care organizations, and
pharmaceutical firms. Professor Van  Horn also  holds  faculty
appointments in the Vanderbilt University School of Medicine and Law
School. Prior to his tenure at Owen, from 1996  to  2006, Professor  Van
Horn served as an associate professor  of  economics and management at
the William E. Simon Graduate School of Business at the University of
Rochester where he was responsible for  their graduate  programs  in
health administration. Professor Van Horn began serving  on  the board of
directors of Quorum Health Corporation in  January 2016.  Professor Van
Horn holds a Ph.D. from the University of Pennsylvania’s  Wharton
School and a Master’s in Business Administration,  a Master’s in Public
Health and a B.A. from the University of Rochester.  Professor Van
Horn’s extensive knowledge and research into healthcare industry
economics and governance as well as his unique  experience with
healthcare decision makers and business executives nationwide regarding
healthcare policy make him a valuable resource to our Board of
Directors.

Timothy Wallace . . . .

59 Mr. Wallace has served as our Chairman,  Chief Executive Officer and
President since the formation of our Company in March 2014. Prior to
founding our Company, from 2003 to  2014, Mr. Wallace was co-founder,
President and majority owner of Athena Funding Partners,  LLC and
related entities which were established  in 2002 to provide  financing
solutions to the higher education industry for on-campus student housing
facilities mostly in rural areas. From  1993 to 2002,  Mr. Wallace  was a
co-founder and Executive Vice President  of  Healthcare  Realty Trust
(NYSE: HR) (‘‘HR’’). Between HR’s initial  public offering in 1993  and
his departure from HR in 2002, Mr. Wallace was integral in helping to
grow HR from $2,000 to over $2 billion in asset  value. Mr. Wallace
remained as a paid consultant to HR and  was subject to a non-compete
until 2008. Mr. Wallace was a senior  manager at Ernst  & Young from
1988 to 1993. Mr. Wallace began his  career  in 1980  with Arthur
Andersen & Co. Mr. Wallace holds a Bachelor of Science in  Business
Administration and Masters in Business Administration, both  from
Western Kentucky University. Mr. Wallace was selected to serve as
Chairman because of his past public company experience, his  experience
in real estate, including acquiring healthcare real  estate, and his role as
Chief Executive Officer and President  of  our  Company.

Each  of the persons listed above has been  nominated by our Board of  Directors to serve as
directors for a one-year term expiring  at  the annual meeting of stockholders  occurring in 2019.  Each

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nominee has consented to serve on our  Board of Directors. If  any nominee were to become  unavailable
to serve as a director, our Board of Directors may designate a substitute nominee. In that case,  the
persons named as  proxies on the accompanying proxy card will  vote for the  substitute nominee
designated by our  Board of Directors.

Required  Vote

Directors are elected by a plurality vote; the nominees who receive the  highest number  of votes

cast, up  to the number of directors to be elected in  that  class, are elected.

Our Board of Directors unanimously recommends  a vote  ‘‘FOR’’ the election of each of the five
nominees for director to the Board of  Directors.

Board Leadership Structure

CORPORATE GOVERNANCE

Our Board of Directors currently consists of  the following five directors: Alan Gardner, Robert
Hensley, Alfred Lumsdaine, Lawrence Van  Horn and Timothy Wallace. Assuming that our  nominees
for director are elected at the annual  meeting, our Board will  consist of the following five  directors:
Alan Gardner, Claire Gulmi, Robert  Hensley, Lawrence Van  Horn and Timothy Wallace, each for a
one-year term. Our Board has affirmatively determined that each of Alan Gardner, Claire  Gulmi,
Robert Hensley, Alfred Lumsdaine and Lawrence Van Horn  is an ‘‘independent director’’  as defined
under the listing rules of the NYSE,  Rule 10A-3 under the Securities Exchange Act of 1934,  as
amended (the ‘‘Exchange Act’’), and the Company’s Corporate Governance Guidelines.

The Board considered the relationships between our directors and the Company when determining
each  director’s status as an ‘‘independent director’’  under the listing rules of the  NYSE, Rule 10A-3 of
the Exchange Act and the Company’s Corporate Governance Guidelines,  including the  relationships
listed below under ‘‘Certain Relationships and  Related Party Transactions’’  The Board determined  that
these relationships did not affect any director’s status as an ‘‘independent director.’’ Furthermore, we
are not aware of any family relationships between  any  director, executive  officer or person nominated
to become a director or executive officer.

Timothy  Wallace, our President and  Chief Executive  Officer,  serves as Chairman of the Board  of
the Company, while Alan Gardner serves  as ‘‘lead independent  director’’  on our Board. The members
of the Board  who meet the definition  of ‘‘independent director’’ under the  listing rules  of  the NYSE
select our lead independent director.  The  lead independent director’s  responsibilities are  explained
below.

We  have chosen a Board leadership structure with Mr. Wallace serving as our Chairman because

we believe this structure results in a single voice  speaking  for the  Company and presents a unified and
clear chain of command to execute our strategic initiatives and business plans. Also, the Chairman of
the Board is expected to manage the  Board in performing its  duties and lead Board  discussion. As our
President and Chief Executive Officer, Mr. Wallace is ideally positioned to provide  insight on the
current status of our overall operations, our future plans  and prospects and  the risks that we face.
Thus, the individual with the most knowledge about us and our operations is responsible for leading
the Board’s discussions. The Board retains  the authority to separate the positions of chairman and chief
executive officer if it finds that the Board’s responsibilities can be better fulfilled with a  different
structure.

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We  also have a lead independent director.  The  lead independent director serves as an independent

counterbalance to the Chairman, ensuring  that all of our directors’ concerns  are addressed  and
otherwise facilitating robust discussions among the entire Board (which, as noted above, is comprised
almost entirely of ‘‘independent directors’’). In terms of  Board leadership, we  view the lead director as
essentially a co-equal with the Chairman  of the  Board. Mr.  Gardner has  been a director since 2015  and
was the second director to join the Board following Mr.  Wallace, which  we believe  adds weight to his
independent voice on the Board. Also,  at  each meeting,  if he  deems  it necessary,  the lead independent
director may call the Board into executive session (that is, a meeting of only those directors  who are
‘‘independent directors’’ under the listing  rules of the NYSE)  to  discuss  matters outside the presence  of
the Chairman and other non-independent directors, if any.  Our lead independent director is  selected
on an annual basis by a majority of the  independent directors  then serving on  our  Board of Directors.

Our Lead Independent Director Charter sets forth  a complete description  of  the lead director’s

responsibilities. In general, the lead director is responsible for:

(cid:129) serving as liaison between the Chairman and our other independent  directors;

(cid:129) calling and presiding at executive sessions of  the independent directors;

(cid:129) serving as the focal point of communication to the Board of Directors regarding management

plans and initiatives;

(cid:129) ensuring that the management adheres to the  Board of Directors’ oversight role over

management operations;

(cid:129) providing the medium for informal  dialogue  with and between independent directors,  allowing

for free and open communication within  that  group;  and

(cid:129) serving as the communication conduit for  third parties who wish  to  communicate with our  Board

of Directors.

In addition to these specific duties, we expect the lead independent director  to  familiarize himself
with the Company and the real estate investment  trust and healthcare  industries in general. He also  is
expected to keep abreast of developments in the principles of sound corporate  governance.

The Board’s Role in Risk Oversight

One  of the key functions of our Board  of  Directors is to provide oversight of our risk  management
process. Our Board of Directors administers this oversight function  directly, with support  from its three
standing committees—the Audit Committee, the Compensation Committee, and the Corporate
Governance Committee—each of which  addresses risks specific to their respective areas  of  oversight. In
particular, our Audit Committee has  the responsibility  to  consider and discuss our major  financial risk
exposures and the steps our management  has taken to monitor  and control these exposures, including
guidelines and policies to govern the process by which  risk assessment and management is undertaken.
The Audit Committee also monitors  compliance with legal and regulatory  requirements and has
oversight of the performance of our internal  audit  function. Our Compensation Committee assesses
and monitors whether any of our compensation policies and programs  has the  potential  to  encourage
excessive risk-taking. Our Corporate  Governance Committee monitors the  effectiveness  of  our
corporate governance guidelines, including whether they are  successful  in preventing  illegal or improper
liability-creating conduct.

Each  committee meets regularly with management to assist it in identifying all of the risks within

such committee’s areas of responsibility and in monitoring  and,  where necessary, taking  appropriate
action to mitigate  the applicable risks. At  each Board meeting, the committee chairman  provides a
report to the full Board on issues related  to such  committee’s  risk oversight duties. To  the extent that

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any risks reported to the full Board need to be discussed  outside the presence of management,  the
Board will call an executive session to discuss these  issues.

We  believe the Board’s approach to fulfilling  its risk  oversight responsibilities complements its
leadership structure. In his capacity as chairman of the Board, Mr. Wallace reviews whether Board
committees are addressing their risk  oversight duties in a comprehensive and  timely manner.  Since he
is also our Chief Executive Officer, Mr. Wallace is  able to  assist these committees in fulfilling their
duties by (1) requiring that our management team provide these committees  with all requested reports
and other information as well as with access  to  our employees and (2) implementing recommendations
of the various Board committees to mitigate  risk. At the same time, Mr. Gardner,  as our lead
independent director, is able to lead an  independent review of the risk assessments developed by
management and reported to the committees.

Our Board held five meetings during  2017. In 2017,  our directors attended all of our Board
meetings as well as all of the  meetings of  the committees  on which they served. The members who are
‘‘independent directors’’ under NYSE Rule  303A.02 met in executive session four times during 2017.

We  do not have a policy requiring director  attendance at  our annual meeting. All of our directors

attended our 2017 annual stockholder  meeting, other than Mr. Van Horn.

Committees of the Board of Directors

Our Board of Directors has three standing committees: an Audit Committee, a Compensation

Committee and a Corporate Governance  Committee. The  principal functions of  each committee are
described below. We currently comply, and we  intend to continue to comply, with the listing
requirements and other rules and regulations of the NYSE and each of these committees are
comprised exclusively of independent directors.  Additionally, our Board of Directors may from time to
time establish certain other committees to  facilitate the  management of our Company.

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Audit Committee

Prior to our annual meeting, our Audit Committee  consisted of Messrs. Gardner, Hensley, and
Lumsdaine, all of whom are independent  directors, with  Mr. Hensley serving as chairman. Assuming
that all  of our nominees for director  are  elected  at our annual meeting, there will be three members of
the Audit Committee: Mr. Gardner, Ms. Gulmi, and Mr. Hensley, all  of  whom are independent
directors, with Mr. Hensley serving as the  chairman. Ms. Gulmi and Mr. Hensley each qualify as an
‘‘audit committee financial expert’’ as that  term is defined by the applicable SEC  regulations and NYSE
corporate governance listing standards.  Our Board  of  Directors has determined  that  each of the
proposed Audit Committee members  is ‘‘financially literate’’ as that term is defined by the NYSE
corporate governance listing standards.  We  have  adopted an Audit Committee  Charter, which details
the principal functions of the Audit Committee, including oversight related to:

(cid:129) our accounting and financial reporting processes;

(cid:129) the integrity of our consolidated financial  statements  and financial reporting process;

(cid:129) our systems of disclosure controls and procedures  and internal control over financial reporting;

(cid:129) our compliance with financial, legal and regulatory requirements;

(cid:129) the evaluation of the qualifications, independence  and  performance of our independent

registered public accounting firm;

(cid:129) reviewing the adequacy of our Audit Committee Charter on an  annual  basis;

(cid:129) the performance of our internal audit function; and

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(cid:129) our overall risk profile.

The Audit Committee is also responsible for engaging an independent registered public accounting

firm, reviewing with the independent registered  public  accounting firm the plans and results of  the
audit engagement, approving professional  services provided  by the independent registered  accounting
firm, including all audit and non-audit  services, reviewing the  independence  of the independent
registered public accounting firm, considering the range  of audit and non-audit fees and reviewing the
adequacy of our internal accounting controls.

The Audit Committee met five times  in 2017.  A copy of the charter  of  our Audit Committee is

available on the investor relations webpage of our website, http://investors.chct.reit.

Compensation Committee

Prior to our annual meeting, our Compensation Committee  consisted of Messrs. Gardner,

Lumsdaine, and Van Horn, all of whom are ‘‘independent directors’’  as defined in NYSE  Rule 303A.02,
with Mr. Lumsdaine serving as chairman.  Assuming that all of our nominees for director  are elected,
after the annual meeting there will be  three members of the  Compensation  Committee: Mr. Gardner,
Ms. Gulmi, and Mr. Van Horn, all of whom are ‘‘independent  directors’’ as  defined  in NYSE
Rule 303A.02, with Ms. Gulmi serving as  chairman. Further, each current and proposed member of the
Compensation Committee is a ‘‘non-employee director’’  as  defined in Rule  16b-3 promulgated under
the Exchange Act. We have adopted a  Compensation Committee Charter, which  details the principal
functions of the Compensation Committee, including:

(cid:129) reviewing and recommending to our Board of Directors on an annual basis  the corporate  goals

and objectives relevant to our chief  executive officer’s compensation, evaluating  our chief
executive officer’s performance in light  of such goals and objectives  and determining and
approving the remuneration of our chief executive officer based on such evaluation;

(cid:129) reviewing and recommending to our Board of Directors the  compensation,  if any, of all of our

other executive officers;

(cid:129) evaluating our executive compensation  policies  and plans;

(cid:129) assisting management in complying  with our proxy  statement  and  annual report disclosure

requirements;

(cid:129) administering our incentive plans;

(cid:129) reviewing and recommending to our Board of Directors policies with  respect to incentive

compensation and equity compensation arrangements;

(cid:129) reviewing the competitiveness of our executive compensation programs and evaluating the
effectiveness of our compensation policy  and  strategy in  achieving  expected benefits  to  us;

(cid:129) evaluating and overseeing risks associated with compensation policies and  practices;

(cid:129) reviewing and recommending to our Board of Directors the  terms of any employment

agreements, severance arrangements  change in  control  protections and any other compensatory
arrangements for our executive officers;

(cid:129) reviewing the adequacy of its Compensation Committee Charter  on  an annual  basis;

(cid:129) producing a report on executive compensation to be included in our annual proxy statement as

required; and

(cid:129) reviewing, evaluating and recommending changes, if appropriate, to the  remuneration for

directors.

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The Compensation Committee met three times in 2017. A copy of the  charter of our

Compensation Committee is available  on  the investor  relations webpage  of our  website,
http://investors.chct.reit.

Corporate Governance Committee

Prior to our annual meeting, our Corporate  Governance Committee consists of  Messrs. Gardner,
Hensley, and Van Horn, all of whom  are  ‘‘independent directors’’ as defined in NYSE Rule 303A.02,
with Mr. Van Horn serving as chairman.  Assuming that all  of our nominees for director are elected at
our  annual meeting, the members and  chairman  of  the Corporate Governance Committee will remain
the same. We have adopted a Corporate  Governance Committee charter,  which details the principal
functions of the Corporate Governance  Committee, including:

(cid:129) identifying, evaluating and recommending to the  full Board of Directors qualified  candidates for
election as directors and recommending nominees for  election as directors at the annual meeting
of stockholders;

(cid:129) developing and recommending to the Board of  Directors corporate governance guidelines  and

implementing and monitoring such guidelines;

(cid:129) reviewing and making recommendations  on matters involving the general operation of the Board
of Directors, including Board size and composition, and  committee  composition and structure;

(cid:129) evaluating and recommending to the Board of Directors nominees for each  committee of the

Board of Directors;

(cid:129) annually facilitating the assessment  of the Board of Directors’ performance as a whole and of
the individual directors, as required by applicable law, regulations and the  NYSE corporate
governance listing standards;

(cid:129) considering nominations by stockholders  of candidates for election to our Board of Directors;

(cid:129) considering and assessing the independence of  members of our Board of Directors;

(cid:129) developing, as appropriate, a set of  corporate governance principles, and  reviewing and

recommending to our Board of Directors any changes to such principles;

(cid:129) periodically reviewing our policy statements; and

(cid:129) reviewing, at least annually, the adequacy of its Corporate Governance Committee Charter.

When evaluating director candidates,  the Corporate Governance Committee’s  objective is to craft a

Board composed of individuals with a broad and diverse mix  of backgrounds and experiences and
possessing, as a whole, all of the skills  and expertise necessary to guide a company like us in the
prevailing business environment. The Corporate Governance Committee uses the same criteria to
assess all candidates for director, regardless of who  proposed the candidate. The Corporate
Governance Committee considers whether  the candidate possesses the following qualifications and
qualities:

(cid:129) independence for purposes  of the NYSE rules and SEC rules  and regulations, and  a record of

honest and ethical conduct and personal integrity;

(cid:129) experience in the healthcare, real estate and/or public real estate investment trust industry or in

finance, accounting, legal or other professional  disciplines;

(cid:129) ability to represent the interests of all of our stockholders; and

(cid:129) ability to devote time to the Board of Directors and  to  enhance their knowledge of our industry.

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The Corporate Governance Committee met  one  time in 2017. A  copy  of the charter of the
Corporate Governance Committee is  available on the investor  relations webpage  of our  website,
http://investors.chct.reit. Our Corporate Governance Guidelines and Code  of Ethics and  Business
Conduct are also available on the investor relations webpage of our website, http://investors.chct.reit. If
we make any substantive amendment  to  the Code of  Ethics  and Business Conduct or grant  any waiver,
including any implicit waiver, from a  provision of the  Code of Ethics and Business Conduct to certain
executive officers, we are obligated to disclose the nature  of such amendment or waiver, the name  of
the person to whom any waiver was granted, and the date of waiver on our  website or  in a report  on
Form 8-K filed with the SEC.

Usually, nominees for election to the Board are proposed by the current  members of the Board.

The Corporate Governance Committee will  also consider candidates that stockholders  and others
recommend. Stockholder recommendations should be addressed  to: W.  Page  Barnes, Corporate
Secretary, 3326 Aspen Grove Drive,  Suite 150, Franklin, Tennessee 37067. Your  recommendations must
be submitted to us no earlier than November  4, 2018, nor later  than 5:00 p.m., Eastern Time on
December 3, 2018, for consideration as  a  possible  nominee for election to the Board at our 2019
annual meeting.

The Board has not adopted a formal  procedure that you  must  follow  to  send communications  to it,

but it does have informal procedures, described below, which it  believes adequately facilitate
stockholder and other interested party communications with the Board. Stockholders and  other
interested parties can send communications to the Board  by contacting  W. Page Barnes, our Corporate
Secretary, in one of the following ways:

(cid:129) By writing to Community Healthcare Trust  Incorporated,  3326 Aspen Grove  Drive, Suite 150,

Franklin, Tennessee, 37067, Attention: Corporate Secretary;

(cid:129) By e-mail to investorrelations@chct.reit;  or

(cid:129) By phone at 615-771-3052.

If you request information or ask questions  that can be more  efficiently addressed by management,

Mr. Barnes will respond to your questions  instead of the  Board. He will  forward to the Audit
Committee any communication concerning employee  fraud  or  accounting matters and  will forward to
the full Board any communication relating to corporate  governance or those requiring  action by the
Board of Directors. A stockholder may communicate directly with Mr. Gardner, the lead independent
director, by sending a confidential letter address to his attention  at 3326 Aspen Grove Drive,  Suite 150,
Franklin, Tennessee, 37067.

Director Compensation

The Compensation Committee recommends the compensation for our non-employee  directors;  our

full Board approves or modifies the recommendation.  Any modifications are implemented after  the
annual meeting. Directors who are also our  employees receive no additional  compensation for  their
service as directors, but they are reimbursed for any direct  expenses incurred  to  attend  our meetings.
Annual compensation of non-employee  directors may be a combination  of cash  and restricted  stock at
levels set by the Compensation Committee.

The Compensation Committee retained FPL  Advisory  Group (‘‘FPL’’) as its independent
compensation consultant in 2017 to advise  it  regarding market trends  and  practices  in director
compensation and with respect to specific  compensation decisions. The Compensation  Committee
expects to meet every three years with a compensation consultant to discuss  director compensation
trends.  The consultant may also attend  Compensation Committee meetings  periodically. FPL met  with
the chair of the Compensation Committee and provided a report to the Compensation Committee in
2017, during and in which it provided a  review of recent trends  and developments in director

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compensation practices within the Company’s industry and in  general. FPL received a  fee of  $15,000
for its compensation consulting services provided to the  Compensation  Committee  in 2017 with respect
to director compensation, as well as an $800 administrative fee.

Cash compensation

Each  non-employee director receives an annual retainer, with chairpersons of our board

committees and the lead director receiving additional annual retainers. The annual  retainer is earned at
the annual meeting of our stockholders.  Director compensation  may  be  adjusted  by  the Compensation
Committee based on an evaluation of  director compensation at  peer  companies, and,  in February  2018,
the Compensation Committee approved  an increase in  the annual cash  retainer from  $25,000 to
$40,000 per year, beginning with the  retainer earned at the 2018  annual meeting.

At the 2017 annual meeting, the chairpersons of the  Audit Committee,  the Compensation

Committee and the Corporate Governance  Committee received  additional annual  retainers  of  $10,000,
$7,500 and $7,500, respectively, and the lead independent  director received an additional annual
retainer of $10,000. In February 2018,  the Compensation Committee approved an increase in these
additional retainers, beginning with the 2018  annual  meeting.  The chairpersons of the  Audit
Committee, the Compensation Committee  and  the Corporate Governance Committee will receive
annual retainers of $15,000, $10,000 and  $10,000, respectively, for their services as  chairpersons, and
the lead independent director will receive  an annual retainer of $17,500  for his service as lead director.

Each  year, non-employee directors may elect to take  all  or  a portion  of each of their retainers and
other cash compensation in the form of  restricted stock.  The  number of shares of restricted  stock to be
acquired will be determined as of the  15th business day following the  date of our annual meeting of
stockholders by dividing the total of the director’s elected reduced annual retainer  by  the average price
of the common stock for the 10 trading days immediately  preceding the determination date.  Payments
of restricted stock in lieu of an annual  retainer otherwise payable  in cash will be made  thereafter.
Pursuant to the Company’s Amended  and  Restated  Alignment of Interest Program (the ‘‘Restated
Alignment Program’’), each director  who  makes this election will be awarded additional shares,  at no
additional cost to the director, according  to the following multiples:

Duration of Restriction Period

Restriction
Multiple

1 year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2 years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3 years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0.2x
0.4x
0.6x

The restriction period subjects the shares  obtained  by  the cash  deferral and the restriction multiple

to the risk of forfeiture in the event that  a  director voluntarily resigns or is removed  by  the
stockholders for any reason during the  year  for which the director  received compensation. During the
restricted period, the restricted shares  may not be sold, assigned, pledged or otherwise transferred.
Accordingly, for example, if a non-employee  director elects to receive stock compensation in lieu of
cash compensation that is equivalent  in  value to 1,000 shares of common stock  and the  director elected
a three-year restriction period for such stock  compensation,  the non-employee director would receive
the 1,000 shares of restricted common  stock in lieu  of  the director’s cash  compensation  plus an award
of 600  shares of restricted common stock for  electing to subject his or her stock  compensation  to  a
three-year restriction period, resulting in  a total receipt of 1,600 shares of restricted common stock,  all
of which would be subject to a three-year  cliff vesting schedule whereby no shares vest until  the third
anniversary of the date of grant, at which time  100% of the shares of restricted  stock  will  vest. All
unvested shares will be forfeited, however,  if  such non-employee director voluntarily resigns  or is
removed by the stockholders for any reason prior to vesting.  Subject to the  risk of forfeiture and

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transfer restrictions, non-employee directors have all rights as stockholders with  respect to restricted
shares, including the right to vote and receive dividends or other distributions on  such shares.

Stock Awards

Each  non-employee director is awarded an annual grant  of shares  of  restricted stock. Our  goal is
to have a minimum of 60% to 75% of the aggregate  total  compensation  for our non-employee directors
paid in the form of restricted stock having  a restriction  period of up  to  three years. Directors are not
entitled to receive a restriction multiple for this award.

Through 2017, each non-employee director  received  an annual equity  award of restricted  stock
with an aggregate market value of $50,000 at the conclusion of each  annual stockholders’ meeting.
These shares are subject to a three-year cliff  vesting  schedule  whereby no shares vest until the third
anniversary of the date of grant, at which time  100% of the shares of restricted  stock  will  vest. In
February 2018, the Compensation Committee approved an increase in the annual equity award,
whereby, beginning with the 2018 annual meeting, each  non-employee  director will receive  an annual
equity award of restricted stock with  an  aggregate market value  of $75,000 at the conclusion  of  each
annual stockholders’ meeting. These  shares are  subject to a three-year cliff  vesting schedule whereby no
shares vest until the third anniversary of  the date of grant,  at which time 100% of the shares of
restricted stock will vest. During the  restricted  periods described above,  the restricted shares may not
be sold, assigned, pledged or otherwise  transferred. Additionally,  such non-employee  director must
forfeit such equity award if the non-employee director voluntarily resigns  or is  removed for any reason
during the year for which the non-employee director is receiving compensation. Subject to the risk of
forfeiture and transfer restrictions, directors have  all rights as stockholders  with respect to restricted
shares, including the right to vote and receive dividends or other distributions on  such shares.

Mr. Lumsdaine has elected not to stand  for reelection at  the 2018 annual meeting and, in
connection with Mr. Lumsdaine not standing  for  reelection, the Compensation Committee and the
Board approved amendments to Mr.  Lumsdaine’s  restricted  stock agreements and award grants  that
deleted  the immediate forfeiture provisions  with respect to his restricted stock  that  will  not  have vested
by May 17, 2018, the date of our annual  meeting. Thus,  as  of May  17, 2018,  13,569 shares  of  common
stock, which represents all of the common stock granted  or awarded to Mr. Lumsdaine  as a director of
the Company, will  remain subject to  transfer  restrictions  that will  expire according  to  the original
vesting schedule.

2017 Director Compensation

The following table sets forth compensation  paid during 2017 to each  of our non-employee

directors:

Name(1)

Fees Earned or Paid

Fees Paid in
Cash

Fees Paid in
Stock(2)

Stock Awards(3)

All  Other
Compensation

Alan Gardner . . . . . . . . . . . . . . . . .
Robert Hensley . . . . . . . . . . . . . . . .
Alfred Lumsdaine(4) . . . . . . . . . . . .
Lawrence Van Horn . . . . . . . . . . . . .

$ —
$10,000
$ —
$ —

$35,000
$25,000
$32,500
$32,500

$70,966
$54,970
$69,467
$69,467

$—
$—
$—
$—

Total

$105,966
$ 89,970
$101,967
$101,967

(1) Mr.  Wallace is our other director and is also  a full-time employee  whose  compensation is discussed
below under the section titled ‘‘Executive Compensation’’ and  ‘‘Summary Compensation  Table.’’
Mr. Wallace receives no additional compensation for his  service as a director.

(2) This column represents non-employee director  annual retainer and  additional annual  retainer

amounts, approximately 93% of which  was paid in shares of our restricted  common stock in lieu of

14

cash. All of the shares are subject to  a three-year cliff vesting schedule whereby  no shares vest
until the third anniversary of  the date of grant, at  which time 100% of the shares of  restricted
stock will vest, subject to the director’s  continuing service as a director of the Company.

(3) Represents the grant date fair value  computed in accordance with FASB ASC Topic 718 of awards
of restricted stock to the non-employee directors in 2017, or the 2017 Director Awards, under our
2014 Incentive Plan (defined on page  16). The dollar value of the  2017 Director Awards was based
upon the grant date price of our common stock,  which  was  $24.50 on May 30, 2017. This column
also includes the amount of the grant date value of the  shares received in  accordance with
restriction multiples with respect to the  deferral  of director retainer amounts based on the price  of
our  common stock of $25.80 on the determination  date,  June 20, 2017. All of the shares are
subject to a three-year cliff vesting schedule whereby no  shares vest until the third  anniversary  of
the date of grant, at which time 100% of  the shares of restricted stock will vest, subject to the
director’s continuing service as a director  of  the Company.

(4) Mr.  Lumsdaine’s term as a director of the Company expires  at the  2018 annual  meeting upon  the
election of his successor. Immediate  forfeiture provisions contained in Mr. Lumsdaine’s restricted
stock agreements and award grants have been deleted as of May 17, 2018  and his shares will
remain subject to transfer restrictions that  will expire  according to the original vesting schedule.

We  also reimburse our directors for expenses they incur in connection with their service on  our Board,
such as director education, travel and lodging expenses.

PROPOSAL 2
RATIFICATION OF THE APPOINTMENT  OF BDO  USA, LLP AS OUR INDEPENDENT
REGISTERED PUBLIC ACCOUNTANTS FOR 2018

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General

We  are asking our stockholders to ratify the  selection  of  BDO  USA, LLP as our independent
registered public accountants for 2018.  Although  current law, rules and regulations, as well as  the
charter of the Audit Committee, require  the  Audit Committee to engage, retain and supervise our
independent registered public accountants, we  view the selection of the independent registered public
accountants as an important matter of stockholder concern and thus are submitting the selection of
BDO USA, LLP for ratification by stockholders as a matter of good corporate practice.

The Audit Committee appointed BDO  USA,  LLP  to  serve as our independent registered public
accountants for the 2017 fiscal year and  has  appointed  BDO USA, LLP to serve as our independent
registered public accountants for the 2018 fiscal  year. A representative of BDO  USA, LLP  is expected
to attend the annual meeting. If present, the  representative will have the opportunity to make a
statement and will be available to respond  to  appropriate questions. BDO USA, LLP has served as our
independent registered public accountants since  2015.

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Audit and Non-Audit Services

Fees related to services performed for us  by BDO USA, LLP in fiscal years  2017 and  2016 are as

follows:

Audit Fees(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Audit-Related Fees(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tax Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
All Other Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$460,056
—
—
—

$395,238
49,652
—
—

Total

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$460,056

$444,890

2017

2016

(1) Audit fees include fees and expenses associated with  the audit  of  our financial  statements,

the reviews of the financial statements in our quarterly reports on Form 10-Q,  and
services provided in connection with registration statements and periodic reports  filed
with the Securities and Exchange Commission. Audit fees for 2017 include  fees  associated
with registration statements totaling $71,405. Audit fees for 2016 include  fees associated
with registration statements totaling $165,302.

(2) Audit-related fees for 2016 included fees associated with Rule 3-14  audits.

In accordance with the procedures set forth in  its charter,  the  Audit Committee pre-approves all

auditing services and permitted non-audit  and tax services (including the  fees  and terms of those
services) to be performed for us by our  independent registered public  accountants  prior to their
engagement with respect to such services, subject to the  de  minimis exceptions for non-audit services
permitted by the Exchange Act, which  are approved by  the Audit Committee  prior to the completion of
the audit.

Required  Vote

The affirmative vote by a majority of  the votes cast at the annual meeting is  required for the
ratification of the appointment of BDO USA, LLP as our  independent registered public accountants.
Abstentions will have no effect on this  proposal. If  our stockholders  fail to ratify this appointment,  the
Audit Committee will reconsider whether to retain BDO  USA, LLP and may  retain that firm or
another firm without resubmitting the  matter to our stockholders. Even  if  the appointment is  ratified,
the Audit Committee may, in its discretion, direct  the appointment of  a  different  independent
registered public accountant at any time during the  year if  it determines that such change would be in
our  best interests and in the best interests of our stockholders.

Our Board of Directors unanimously recommends a vote ‘‘FOR’’ the ratification of BDO USA,  LLP as
our independent registered public accountants for 2018.

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REPORT OF THE AUDIT COMMITTEE

The information provided in this section  shall not be  deemed to be ‘‘soliciting material’’  or to be ‘‘filed’’
with the SEC or subject to its proxy regulations or to the  liabilities of Section 18 of the Exchange  Act.  The
information provided in this section shall  not be deemed to be incorporated by reference into any filing
under the Securities Act of 1933, as amended, or the Exchange  Act.

The Audit Committee oversees our financial reporting  process on  behalf of the Board of Directors.
Management has the primary responsibility for  the preparation, consistency and fair presentation of the
financial statements, the accounting and  financial reporting process, the systems of internal control, and
the procedures designed to ensure compliance with accounting standards, applicable laws and
regulations. Management is also responsible for its assessment of the design and effectiveness of our
internal control over financial reporting. Our independent registered public  accountants are  responsible
for performing an audit in accordance  with the standards of  the Public Company Accounting Oversight
Board (United States), or PCAOB, to  obtain reasonable assurance that our consolidated financial
statements are free from material misstatement and expressing an opinion on the conformity of the
financial statements of the Company  with U.S.  generally accepted  accounting principles. The internal
auditors are responsible to the Audit  Committee and the  Board of Directors for testing the integrity of
the financial accounting and reporting control systems and such other matters as the  Audit Committee
and the Board of Directors determine.

In fulfilling its oversight responsibilities, the Audit Committee reviewed and discussed with
management the audited financial statements of the Company for the year ended  December 31, 2017
and management’s assessment of the  design and effectiveness of  our internal control over financial
reporting as of December 31, 2017. The discussion  addressed the quality, and  not  just the acceptability,
of the accounting principles, the reasonableness of significant judgments and the clarity of disclosures
in the financial statements.

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The Audit Committee reviewed and  discussed  with the independent public  accountants their
judgments as to the quality of our accounting  principles and such other  matters as are required  to  be
discussed with the committee under generally accepted auditing standards  including, without limitation,
the matters required to be discussed by PCAOB Auditing Standard No. 1301. In addition, the Audit
Committee received the written disclosures  and  the letter  from the independent registered public
accountants required by applicable requirements of the PCAOB regarding the independent registered
public accountants’ communications with the Audit Committee concerning independence,  discussed
with the independent registered public  accountants  their  independence from management and  the
Company, and considered the compatibility of  non-audit services with  the auditors’  independence.

The Audit Committee discussed with our  internal and independent registered public accountants

the overall scope and plans for their  respective audits. The  Audit Committee  met with the internal and
independent registered public accountants, with and without management  present,  to  discuss the results
of their examinations, their evaluations  of our internal controls,  and  the overall  quality of our financial
reporting.

In reliance upon the reviews and discussions referred to above, the Audit Committee

recommended to the Board of Directors (and  the Board has approved)  that the audited financial
statements be included in our annual report to stockholders for filing with the SEC.

The members of the Audit Committee are not professionally engaged in the practice of auditing  or
accounting and are not experts in the  fields of accounting or auditing,  including with respect to auditor
independence. Members of the Audit  Committee rely without independent verification on the
information provided to them and on  the representations made by management and  the independent
registered public accounting firm. Accordingly, the Audit Committee’s oversight does not provide an
independent basis to determine that management has maintained appropriate accounting and financial

17

reporting principles or appropriate internal controls and procedures designed to assure  compliance with
accounting standards and applicable laws and regulations. Furthermore, the Audit Committee’s
considerations and discussions referred  to  above do not assure that  the  audit of  the Company’s
financial statements has been carried out  in  accordance with  the standards of the  PCAOB, that the
financial statements are presented in  accordance with generally accepted accounting principles or that
BDO USA, LLP is in fact ‘‘independent.’’

Audit Committee:

Robert Hensley (Chairman)
Alfred Lumsdaine
Alan Gardner

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BENEFICIAL OWNERSHIP OF SHARES  OF  COMMON STOCK

Directors, Nominees for Director, Executive  Officers  and Other Stockholders

As of March 16, 2018, we had 17 stockholders of record. Except as otherwise stated in  a footnote,

the following table presents certain information regarding the beneficial ownership  of  our  common
stock as of March 16, 2018 by: (i) the  persons known by us  to  own beneficially  more than  5% of our
common stock; (ii) each of our directors, nominees for director and named executive  officers; and
(iii) all of our directors, nominees for  director,  and  executive officers as  a group. Each person named
in the table has sole voting and investment power with respect to all  of  the common stock  shown as
beneficially owned by such person, except  as otherwise  set forth  in the notes to the table.

The SEC has defined ‘‘beneficial ownership’’ of a  security  to  mean the possession,  directly  or
indirectly, of voting power and/or investment power over such security. A stockholder is  also deemed to
be, as of any date, the beneficial owner  of all  securities that such stockholder has the  right to acquire
within 60 days after that date through (1)  the exercise of any  option, warrant  or right, (2) the
conversion of a security, (3) the power to revoke a trust, discretionary account or similar arrangement
or (4) the automatic termination of a  trust, discretionary account or similar  arrangement. In computing
the number of shares beneficially owned  by a person  and the percentage  ownership of that person, our
common stock subject to options or other  rights (as set forth above) held by that person that are
currently exercisable or will become  exercisable within 60 days  thereafter, are deemed outstanding,
while such shares are not deemed outstanding for purposes  of computing percentage  ownership  of any
other person.

Unless otherwise indicated, the business address  of  all the individuals  and  entities is
c/o Community Healthcare Trust Incorporated,  3326 Aspen Grove Drive, Suite 150, Franklin,
Tennessee 37067. No common stock beneficially  owned by any director or named executive  officer has
been pledged as security for a loan.

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Name of Beneficial Owner

5% Stockholders

Number of Shares
Beneficially
Owned
(#)

Percentage of
All Shares
(%)(1)

BlackRock, Inc.
. . . . . . . . . . . . . . . . . . . . . . . . . .
The Vanguard Group, Inc. . . . . . . . . . . . . . . . . . . .
Prudential Financial, Inc. . . . . . . . . . . . . . . . . . . . .

2,552,670(2)
1,731,561(3)
1,374,654(4)

14.0%
9.5%
7.6%

Directors and Nominees for Director

Alan Gardner . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Claire Gulmi . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Robert Hensley . . . . . . . . . . . . . . . . . . . . . . . . . . .
Alfred Lumsdaine . . . . . . . . . . . . . . . . . . . . . . . . .
Lawrence Van Horn . . . . . . . . . . . . . . . . . . . . . . . .

Named Executive Officers

Timothy Wallace . . . . . . . . . . . . . . . . . . . . . . . . . .
W. Page Barnes . . . . . . . . . . . . . . . . . . . . . . . . . . .
Leigh Ann Stach . . . . . . . . . . . . . . . . . . . . . . . . . .

All Directors, Nominees for Director and  Executive

19,776
—
26,448
20,761
13,569

617,175
127,344
89,513

Officers as a Group (8 persons total) . . . . . . . . . . .

914,586

*
*
*
*
*

3.4%
*
*

5.0%

*

Less than 1% of the outstanding shares  of  common stock.

(1) Based on 18,179,799 shares of common stock  outstanding  on March  16, 2018.

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(2) Based on a Schedule 13G filed with  the SEC on January  9, 2018, BlackRock, Inc.  has

sole voting power with respect to 2,508,484  shares of  common  stock, sole dispositive
power  with respect to 2,552,670 shares of common stock and  shared  voting and dispositive
power  with respect to 0 shares of common stock. A subsidiary  of BlackRock, Inc.,
BlackRock Fund Advisors, beneficially owns 5% or  greater  of the outstanding  shares of
common stock reported on BlackRock’s Schedule  13G. BlackRock, Inc.  is located
at 55 East 52nd Street, New York, New  York  10055.

(3) Based on a Schedule 13G filed with  the SEC on February  8, 2018, The  Vanguard

Group, Inc. has sole voting power with respect to 22,810  shares  of  common  stock, shared
voting power with respect to 2,100 shares of common  stock,  sole dispositive power with
respect to 1,709,150 shares of common  stock  and  shared  dispositive  power  with respect to
22,411 shares of common stock. As reported on The Vanguard Group  Inc.’s
Schedule 13G, Vanguard Fiduciary Trust Company, a  wholly-owned subsidiary of The
Vanguard Group, Inc., is the beneficial  owner of  20,311 shares of common stock, and
Vanguard Investments Australia, Ltd., a wholly-owned  subsidiary of  The Vanguard
Group, Inc., is the beneficial owner of 4,599  shares common stock  outstanding of the
Company. The VanGuard Group, Inc. is located at 100  Vanguard Boulevard, Malvern,
PA 19355.

(4) Based on a Schedule 13G/A filed with  the SEC on January 26, 2018, Prudential

Financial, Inc. has sole voting and dispositive  power  with respect to 200,076 shares of
common stock and shared voting and dispositive power with respect to 1,174,578  shares of
common stock. Prudential Financial, Inc. is  a Parent Holding  Company and the indirect
parent of PGIM, Inc., who is the beneficial owner of 1,347,164 shares of  common stock
and of Quantitative Management Associates LLC  who is the beneficial owner  of 27,490
shares of common stock. Prudential Financial is located  at 751 Broad Street, Newark,
New Jersey 07102-3777.

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EXECUTIVE OFFICERS

The names, ages, positions and business  experience  of  our executive officers, except for
Mr. Wallace, are listed below. Because he  is  also a member of our Board,  information about
Mr. Wallace appeared previously under Proposal  1—Election of Directors. All of our executive officers
serve at the discretion of the Board and  are  parties to employment agreements.

Name

Age

Position

W. Page Barnes . . . . . . . . . . . . 64 Mr. Barnes has served as our Executive Vice President and

Chief Financial Officer since  the formation of  our Company  in
March 2014. Mr. Barnes is responsible for financing and
management activities. Prior to joining our  Company, from 2005
to 2013, Mr. Barnes was a co-founder, Chief Financial Officer
and Executive Vice President—Chief Development Officer  for
Haven Behavioral Healthcare where  he was responsible  for
raising a $100 million private equity investment, negotiating  four
separate bank financings and the acquisition and/or  development
of 12 hospitals. From 1997 to 2005, Mr. Barnes served as Chief
Financial Officer then Senior Vice President—Finance  for
Ardent Health Services and its predecessor Behavioral
Healthcare Corporation. Prior to Ardent, Mr. Barnes began a
banking career with AmSouth Bank in 1990 as a Commercial
Real Estate Relationship Manager and  ended it in 1997 as
Senior Vice President and Manager of the Healthcare Banking
Department. Mr. Barnes holds a Bachelor of  Science  in
Accounting from Auburn University.

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Leigh Ann Stach . . . . . . . . . . . 51 Ms. Stach has served as our Vice President—Financial

Reporting and Chief Accounting Officer since  the formation of
our Company in March 2014. Ms. Stach  is responsible for  our
financial reporting. From 2005 to 2013, Ms. Stach served as Vice
President—Financial Reporting at HR  where she had
responsibility for financial reporting and coordinating due
diligence materials for debt and equity offerings. In addition, she
brought EDGAR and XBRL filings in-house and provided
oversight  of HR’s compliance function and internal  audit.  Prior
to that, from 1997 to 2005, Ms. Stach served as Vice President—
Controller at HR. From 1994 to 1997, Ms. Stach served as
Assistant Controller at HR. Prior to HR, from  1991  to  1994,
Ms. Stach was a senior accountant—financial reporting at HCA.
She began her career with Hospital Corporation of America in
1988 as an internal auditor. Ms. Stach  holds  a Bachelor of
Science in Accounting from Western Kentucky University.

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Executive Compensation Objectives

EXECUTIVE COMPENSATION

We  believe that the compensation of our executive officers  aligns their interests  with those of the

stockholders in a way that encourages  prudent  decision-making,  links  compensation  to  our  overall
performance, provides a competitive  level of total compensation necessary to attract  and retain talented
and experienced executive officers and motivates the executive officers  and directors to contribute  to
our  success. All of our executive officers  are eligible  to  receive performance-based  compensation under
our  2014 Incentive Plan, as amended by  Amendment No. 1 to the  2014 Incentive Plan, Amendment
No. 2 to the 2014 Incentive Plan, and Amendment  No. 3 to the 2014 Incentive  Plan (as so amended,
our  2014 Incentive Plan).

We  use restricted stock grants of our common stock as the  primary  means of delivering long-term
compensation to our executive officers. Shares of restricted  stock are forfeitable until the lapse  of the
applicable restrictions. We believe that  restricted stock grants with long  vesting  periods align  the
interests of executive officers and stockholders and  provide strong incentives  to  our executive officers to
achieve long-term growth in our business, grow the value of our common stock and maintain or
increase our dividends. The executive  officers personally benefit from  these efforts  through their
restricted stock awards, which receive dividends at the same rate as  unrestricted common stock and
increase in value as the value of our common stock increases.  As such,  the Company’s  executive
officers essentially have to earn this equity compensation twice: the first  time through their efforts  to
meet the initial performance criteria  necessary for a grant of restricted  stock to be made;  and the
second  time by continued service through the at-risk vesting period. Because substantially all of our
executive officers’ compensation during  the initial terms of their respective employment agreements will
be tied to the value of our common stock, if we have superior  long-term operating performance, our
executive officers, through their equity  compensation,  will  eventually  receive above  market
compensation from dividends and capital  appreciation in our common stock. Conversely, if  we do not
perform as well as our competitors and the value of our common stock declines, our executive officers’
compensation will ultimately be below-market over the long term.

Our Compensation Committee determines the  restrictions  for each award  granted pursuant to the

2014 Incentive Plan. Restrictions on  the  restricted stock may include time-based restrictions, the
achievement of specific performance  goals or the occurrence  of  a specific event. Vesting of  restricted
stock will generally be subject to cliff vesting periods  ranging  from  three to eight  years  and will be
conditioned upon the participant’s continued  employment, among other restrictions that may  apply. If
the performance goals are not achieved or the time-based restrictions do not lapse  within the time
period provided in the award agreement,  the participant will  forfeit  his or her restricted stock. The
Company prohibits the hedging of Company  securities by its executive officers and directors. None of
the executive officers or directors has  entered into any hedging arrangements with respect to the
Company’s securities. In addition, restricted stock may not be sold, assigned,  pledged or  otherwise
transferred.

Determination of Executive Compensation

The Board established the Compensation Committee to carry out the Board’s responsibilities to
administer our compensation programs. The  Compensation  Committee has the final  decision-making
authority for the compensation of our  executive officers.  The  Compensation Committee  operates under
a written charter adopted by the Compensation Committee and approved by the  Board. The charter  is
available in the investor relations section of  our website (http://investors.chct.reit).

Our Compensation Committee has independent authority  to  engage  outside  consultants and  obtain

input from external advisers as well as our management team or other employees.

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The Compensation Committee may retain any  independent counsel, experts  or advisors that it

believes to be desirable and appropriate. The Compensation  Committee may  also use the services of
the Company’s regular legal counsel or other advisors to the Company. The Compensation Committee
undertakes an independent assessment  prior to retaining  or otherwise selecting  any independent
counsel, compensation consultant, search  firm, expert or other advisor that will provide advice to it,
taking such factors into account and as  otherwise may be required by the NYSE from time to time.  On
at least an annual basis, the Compensation Committee  evaluates whether any work  by  any
compensation consultant to it raised  any conflict of interest.

The Compensation Committee retained FPL  as its independent  compensation  consultant in 2017

to advise it regarding market trends and practices in executive compensation and with respect to
specific  compensation decisions. The Compensation Committee expects  to  meet annually with a
compensation consultant to discuss executive compensation trends. The consultant may also attend
Compensation Committee meetings periodically.  FPL met with  the chair of the  Compensation
Committee in 2017, during and in which  it provided a review  of  recent trends and developments in
executive compensation practices within the  Company’s industry and in general. FPL received a fee of
$20,000 for its compensation consulting services provided  to the Compensation Committee in 2017 with
respect to executive compensation, as well as  an  $800 administrative fee.

Our Chief Executive Officer typically attends Compensation Committee meetings, except for
executive sessions (unless specifically  requested by  the Compensation Committee to be present). No
executive officer attends an executive  session  at which his or  her compensation is considered. Our
Chief Executive Officer may provide recommendations with respect to compensation for the executive
officers other than himself. The Compensation  Committee considers these  recommendations, but may
approve, reject or adjust them as it deems appropriate.

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Compensation Components

Our compensation program consists of three elements:

Base Salary

Each  of our named executive officers  has an employment agreement that establishes his or her
base salary. Adjustments to base salary are determined by the Compensation Committee and are based
upon a review of a variety of factors, including the following:

(cid:129) individual and Company performance, measured against quantitative and qualitative goals, such

as growth, asset quality and other matters;

(cid:129) duties and responsibilities as well as the  named executive officer’s  experience; and

(cid:129) the types and amount of each element of compensation to be paid  to  the named executive

officer.

Equity Awards

We  have adopted the 2014 Incentive  Plan under which awards  may be made in the form of
restricted stock or cash. The purposes  of  the 2014 Incentive Plan are to attract and retain qualified
persons upon whom, in large measure, our  sustained  progress, growth  and profitability depend, to
motivate the participants to achieve long-term Company  goals and to more closely align the
participants’ interests with those of our other stockholders  by providing them with a  proprietary interest
in our growth and performance. Our  executive officers,  officers,  employees, consultants and
non-employee directors are eligible to participate in the  2014 Incentive Plan.

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The 2014 Incentive Plan is administered by  our  Compensation  Committee, which interprets the

2014 Incentive Plan and has broad discretion to select the  eligible persons to whom awards will be
granted, as well as the type, size and terms and conditions  of  each award, including the amount of cash
or number of shares subject to awards and the expiration date  of, and the vesting  schedule  or other
restrictions (including, without limitation, restrictive covenants) applicable to, awards. However, during
a calendar year, no participant may receive awards intended to comply with the performance-based
compensation requirements of Section  162(m) of the  Internal Revenue Code of 1986,  as amended (the
‘‘Code’’), which exceed 150,000 shares  of common stock.

Unless the 2014 Incentive Plan is earlier terminated by our Board  of  Directors, the 2014 Incentive

Plan will automatically terminate on March  31, 2024. Awards granted before the termination of the
2014 Incentive Plan may extend beyond that date in accordance with their terms.

The two distinct programs applicable to executive officers under the  2014 Incentive Plan are the

Restated Alignment Program and the  Amended and Restated  Executive Officer Incentive Program.  In
addition, we believe it is in the best interests of our stockholders to encourage all executive officers to
increase their equity position in the Company to promote  share ownership  and further align employee
and stockholder interests and have therefore adopted  stock ownership guidelines with respect to our
executive officers and directors.

The Company’s Restated Alignment  Program, under the  2014 Incentive Plan, is  designed to
provide the Company’s executive officers  with  an incentive to remain  with the  Company and to
incentivize long-term growth and profitability. On November 1,  2016, each of the Board of Directors
and Compensation Committee of the Company approved an amendment and restatement to the
original Alignment of Interest Program, which reflected amendments to the original program  to  reserve
500,000 shares of the Company’s common stock to be issued under  the Restated  Alignment Program in
exchange for an employee’s cash compensation. Previously, such  shares were issued under the shares
available under the 2014 Incentive Plan  and had  significantly reduced  the number  of shares available
for issuance pursuant to awards granted under the 2014 Incentive Plan.  Pursuant to the Restated
Alignment Program, executive officers  may  elect  to  acquire restricted  stock  in lieu of  up to 100% of
any compensation otherwise payable in  cash under their employment agreements.  The  executive  officer
must elect his or her participation level and the applicable vesting  period for the upcoming year no
later than December 31 of the then-current year. The number of shares of restricted stock to be
acquired will be determined as of January 15 of the year following the  election or, if such  date is  not a
trading day, on the trading day immediately before January 15  by dividing  the total of the named
executive officer’s elected reduced salary,  cash bonus or  other compensation by the average price  of
our  common stock for the 10 trading days immediately preceding the  determination date. If the  dollar
amount of any reduced salary, cash bonus or other compensation  has not been  determined by
January 15, then the determination date  will  be  the 15th  business day following  the date on which  the
amount of such compensation is fixed  and  determined. Payments of restricted stock in lieu of
compensation otherwise payable in cash  will be made  thereafter. Additionally, to the extent an
executive officer elects to receive stock  compensation  in lieu of cash compensation, the  executive
officer is entitled to receive an additional award  of  restricted stock pursuant to the  Restated  Alignment
Program, subject to a three-, five- or eight-year  cliff vesting schedule, depending on the  executive
officer’s election. Each executive officer who makes this election will  be  awarded the additional stock
award at no additional cost to the executive  officer, according to the  following  multiple-based formula:

Duration of Restriction Period

Restriction
Multiple

3 years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5 years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8 years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

0.3x
0.5x
1.0x

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The restriction period subjects the shares  obtained  by the cash deferral and the restriction multiple

to the risk of forfeiture in the event an  executive officer voluntarily terminates employment or is
terminated for cause from employment  with the Company,  as those  terms are described below.
Accordingly, if an executive officer voluntarily leaves or is terminated for  cause, that executive officer
would lose all such shares that had not  yet  vested.  By way of example, if an officer elects  to  receive
stock compensation in lieu of cash compensation that is equivalent in value to 1,000 shares of common
stock and the officer elected an eight-year  restriction period  for such stock compensation, the officer
would receive the 1,000 shares of restricted common  stock in lieu of the officer’s cash compensation
plus an award of 1,000 shares of restricted common  stock for  electing  to  subject their stock
compensation to an eight-year restriction period, resulting in a  total  receipt of 2,000 shares of restricted
common stock, all of which would be  subject  to  an eight-year cliff vesting schedule whereby no shares
vest until the eighth anniversary of the  date of  grant, at which time  100% of the shares of restricted
stock will vest. Subject to the risk of forfeiture and transfer restrictions, executive officers have all
rights of stockholders with respect to the  restricted shares, including the right to vote and receive
dividends or other distributions on such shares.

Discretionary and Incentive Awards

The Compensation Committee is permitted to grant discretionary awards of  cash, stock, or a

combination of both under the 2014 Incentive  Plan, and may determine  all  terms of the award,
including to whom, and the time or times  at which,  discretionary awards may be granted,  the number
of shares, units or other rights subject  to  each discretionary award, the exercise, base or purchase price
of such discretionary award (if any), the time or times at which such discretionary award will become
vested, exercisable or payable, the performance criteria, goals and other conditions of the discretionary
award, and the duration of the discretionary award. In 2017, the Compensation Committee approved
the payment of a discretionary cash bonus to the Company’s executive officers in the aggregate of
approximately $300,000. The executive officers each elected  restricted shares in lieu of the cash
bonuses, which based on their elections are subject to an eight-year  cliff vesting schedule whereby no
shares vest until the eighth anniversary  of the date of grant, at which time 100% of the  shares of
restricted stock will vest. Based on the  eight-year  restriction period elected, the Company granted the
executive officers an aggregate of 12,164  shares  of restricted stock in lieu of their cash bonuses and
granted an additional 12,163 shares based on the restriction period elected. Further, we have an
Amended and Restated Executive Officer Incentive Program (the ‘‘Executive Officer Incentive
Program’’) under the 2014 Incentive  Plan  pursuant to which our executive officers may earn incentive
awards in the form of cash and/or restricted  stock. Any awards under the Executive Officer Incentive
Program and its interpretation and operation are subject to the discretion of the Compensation
Committee. The intent of the Executive Officer Incentive Program is to provide cash and/or restricted
stock awards based on individual and Company performance. The Compensation  Committee judges the
Company’s performance under the Executive Officer Incentive Program against targeted metrics set in
advance  by the Compensation Committee. Restricted stock awards are anticipated to be based on the
Company’s relative total stockholder return  performance over one-year and  three-year periods,
measured against a peer group of companies used for comparison. All  of our executive  officers are
eligible to participate in the Executive Officer  Incentive  Program. The Company  granted awards in the
form of restricted stock under the Executive  Officer Incentive Program to our executive officers in  2017
in the aggregate of 44,272 shares which will cliff vest  in eight years.

Pursuant to the Restated Alignment Program, executive officers may elect to convert any cash
compensation awarded under the Executive  Officer Incentive Program into shares of restricted common
stock. In the event that an executive  officer  elects to receive  shares of restricted common stock rather
than cash compensation, the officer will be entitled to receive additional shares of restricted  common
stock pursuant to the Restated Alignment Program, subject to a three-, five- or eight-year cliff vesting
schedule, depending on the officer’s election. Each executive officer who makes this election  will be

25

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awarded the additional restricted common stock award at no  additional  cost to the officer, according to
the multiple-based formula set forth  above under ‘‘Equity Awards.’’

Stock Ownership Guidelines

We  believe that it is in the best interests of our stockholders to encourage all executive officers
and directors to increase their equity position  in the Company to promote share  ownership  and further
align stockholder interests with executive  officers  and directors. Accordingly,  as set forth  in the table
below, we have adopted stock ownership guidelines applicable  to  our executive  officers and  directors
requiring each to hold common stock  with  a fair  market  value equal  to  a multiple  of each executive
officer’s then current base salary or each  non-employee director’s then current  annual retainer, as
applicable:

Position

Common Stock
Ownership Multiple

Chief Executive Officer . . . . . . . . . . . . . . . . . . . . . . . . . . .
Executive Vice President . . . . . . . . . . . . . . . . . . . . . . . . . .
Vice President . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Non-Employee Director . . . . . . . . . . . . . . . . . . . . . . . . . .

5x  Current Base Salary
3x  Current Base Salary
1x Current Base Salary
3x  Annual Retainer

The guidelines provide that all owned stock, both restricted  and  unrestricted,  counts  toward the

ownership guidelines. All of our executive  officers and  directors were  in compliance with these
guidelines as of March 16, 2018.

Employment Agreements of our Named  Executive Officers

We  have entered into employment agreements with  each named executive officer  that  became
effective on May 28, 2015. The initial  term of  each employment agreement was through December 31,
2017, and the term of each respective employment agreement automatically renews for successive
one-year terms on December 31 of each calendar year. As amended on January 2, 2018, the annual
base salary of each of Mr. Wallace, Mr.  Barnes  and Ms.  Stach under each of their employment
agreements was increased for fiscal year 2018  from $376,333 to $458,167,  from $214,333 to $271,167
and from $175,000 to $220,500, respectively. The base salaries are subject  to  annual increases as the
Compensation Committee may approve  in their discretion and other benefits generally available to
other employees and our other executive officers,  and each will  be  eligible  for an  annual bonus  for
each  calendar year during his or her respective  employment based  on  a  combination of his  or her
respective continued employment with the  Company and  the achievement  of certain performance  goals
established by our Board of Directors and  our Compensation Committee.

If employment is terminated for any reason other than for cause, change-in-control  or death  or

disability, the named executive officer  is entitled to receive  all accrued salary, bonus compensation, if
any, to the extent earned, whether or  not  vested without  regard to such termination  (other than
defined contribution plan or profit sharing plan benefits which  will be paid in accordance with the
applicable plan), any benefits under any plans of the  Company in which the named executive officer is
a participant to the full extent of the  named executive officer’s rights  under  such plans, full vesting of
all awards granted to the named executive officer under the 2014  Incentive Plan,  accrued vacation  pay
and any appropriate business expenses  incurred by the  named executive officer in  connection with  his
or her duties hereunder, all to the date  of termination. In addition, the named executive officer will
receive as severance compensation his  or her  base  salary (at the rate payable at  the time  of  such
termination), for a period of 36 months,  with respect to Mr. Wallace, and 12 months, with respect to
Mr. Barnes and Ms. Stach, from the  date  of such termination; provided, however, that if the  named
executive officer is employed by a new  employer during such  period,  the  severance compensation
payable to the named executive officer  during  such period will be reduced by the amount of

26

compensation that the named executive officer is  receiving  from the new employer. However, the
named executive officer is under no obligation to mitigate the amount owed the  named executive
officer by seeking other employment  or  otherwise. In addition to the severance payment, the named
executive officer will be paid an amount  equal to the greater of:  (i) two times the average annual cash
bonus,  if any, earned by the named executive  officer in the two years immediately preceding the date of
termination, without regard to any elective income deferral or conversion of such  bonus into stock or
any other non-cash consideration; and  (ii)  two  times the  product of the  named executive officer’s base
salary and 0.67 with respect to Mr. Wallace, and 0.33 with respect to Mr. Barnes and Ms. Stach. Each
named executive officer will be entitled to accelerated  vesting of any accrued benefit under each
deferred compensation plan. If a named executive officer is terminated for disability, the terminated
named executive officer will receive the  benefits described above, all to the date of termination, with
the exception of medical and dental benefits, if  any, which shall continue at the Company’s expense
through the then current one-year term  of  the employment agreement. If a named executive officer’s
employment terminates due to death,  the  terminated  named executive officer’s estate will receive  the
benefits described above.

The severance payment in the event  of  a change  in control will consist  of: (1) three times the
terminated officer’s annual base salary  (at  the  rate payable at  the time  of  such termination),  and (2) an
amount equal to the greater of: (i) two times the average annual cash  bonus, if any, earned by the
terminated officer in the two years immediately preceding the date of termination, without  regard to
any elective income deferral or conversion of such bonus into  stock or any other non-cash
consideration; and (ii) two times the product of  the terminated officer’s base salary and 0.67 with
respect to Mr. Wallace, and 0.33 with  respect to Mr. Barnes and Ms. Stach. Such severance
compensation shall be paid in a lump  sum  promptly after  the date of such termination, and in no event
later than two and a half months after  the end of the year in which such termination occurs. If the
payments due to the change-in-control  result  in an excise tax to the terminated officer, under
Section 4999 of the Code, all change-in-control payments to the terminated officer may  be  limited to
an amount that is less than 300% of his  or  her average annual  compensation. This limit would not
apply  in the event that the terminated  officer’s  net after-tax benefits are greater after  considering the
effect of the excise tax.

Each  employment agreement contains  customary non-competition and non-solicitation covenants
that apply during the term and for 12  months following a  termination upon a change in  control, so long
as the payments to which the terminated  officer is entitled as a result of his or her termination upon a
change of control are made on a timely  basis.

Summary Compensation Table

COMPENSATION TABLES

Each  executive officer’s employment agreement became effective on May 27, 2015,  which is

discussed above in the section titled ‘‘Employment Agreements of our Named Executive Officers.’’ The
table below sets forth the compensation  paid in fiscal years 2017 and 2016 to our principal executive
officer and the two most highly compensated  executive officers. The three executive officers are
referred to in this proxy statement as our  named executive officers.  During  the initial three-year term
of their respective employment agreements, each of our  named executive officers has agreed to take
100% of his or her salary, bonus and long-term incentive compensation, awarded pursuant to our 2014
Incentive Plan, in the form of restricted common  stock. Provided that the named executive officers
comply  with the terms of the Restated Alignment Program described above, the election to receive
stock compensation otherwise payable in  cash caused the named executive  officers to be eligible to
receive additional stock awards based  upon  a multiple  described below. All shares of restricted stock
issued in lieu of cash compensation and any shares  of restricted stock issued  under the Restated
Alignment Program are subject to a vesting schedule whereby  no shares vest until the third, fifth or
eighth anniversary of the date of grant, at  which time  100% of the  shares of restricted stock will vest,
subject to continued employment.

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The following table sets forth the compensation of our principal executive officer and the two most
highly compensated executive officers other than our principal  executive officer  for the  fiscal years 2017
and 2016. As discussed above under  ‘‘Employment Agreements with Named Executive Officers,’’ we
provide severance benefits to each of our named executive officers.

Name  and Principal Position

Year Paid in Cash(1) Paid in Stock(2) Paid in Cash Paid in Stock(3) Awards(4)

Total

Compensation

Compensation Compensation Compensation

Stock

Salary

Bonus

Timothy Wallace . . . . . . . . 2017
Chief Executive Officer and 2016
President

W. Page Barnes . . . . . . . . . 2017
Executive Vice President— 2016
Chief Financial Officer

Leigh Ann Stach . . . . . . . . 2017
2016

Vice  President—Financial
Reporting and Chief
Accounting Officer

$—
$—

$—
$—

$—
$—

$376,333
$300,000

$214,333
$150,000

$175,000
$125,000

$—
$—

$—
$—

$—
$—

$150,533
$300,000

$ 85,723
$150,000

$ 70,000
$150,000

$1,065,151 $1,592,017
$ 561,593 $1,161,593

$ 606,640 $ 906,696
$ 280,776 $ 580,776

$ 495,272 $ 740,272
$ 258,849 $ 533,849

(1) All  of our named executive officers agreed to take shares  of restricted common stock in lieu of any cash compensation for

the fiscal years ended December 31, 2017 and 2016.

(2) The amounts represent the annual base salary of each named executive officer set forth in the table pursuant to their

employment agreements, 100% of which was paid in shares  of our restricted common stock in lieu of cash. The number of
shares of common stock issued in 2017 was based on $23.05, which was the average price of our common stock for the
10 days  preceding January 13, 2017, the determination date. The number of shares of common stock issued in 2016 was
based  on $17.82, which was the average price of our common stock for the 10 days preceding January 15, 2016, the
determination date. All of the shares of our restricted  common stock issued in lieu of cash compensation are subject to an
eight-year cliff vesting schedule whereby no shares vest  until the eighth anniversary of the date of grant, at which time
100% of the shares of restricted stock will vest,  subject to continued employment.

(3) The bonus amounts paid in 2017 represent the annual  bonus  of each named executive officer set forth in the table pursuant
to their employment agreements, 100% of which was  paid in shares  of our restricted common stock in lieu of cash. The
number of shares of common stock issued in 2017 was  based on $25.18, which was the average price of our common stock
for the 10 days preceding August 28, 2017, the determination date. The number of shares of common stock issued in 2016
was based  on $23.20, which was the average price  of our common stock for the 10 days preceding August 18, 2016, the
determination date. All of the shares of our restricted  common stock issued in lieu of cash compensation are subject to an
eight-year cliff vesting schedule whereby no shares vest  until the eighth anniversary of the date of grant, at which time
100% of the shares of restricted stock will vest,  subject to continued employment.

(4) Represents the aggregate fair value computed in accordance with FASB ASC Topic 718 of awards of restricted common

stock  to  the named executive officers for the years ended December 31,  2017 and 2016 under the 2014 Incentive Plan. The
dollar values of the awards related to base salaries and bonuses for 2017 and 2016 are based on the grant date value of
such  awards and the restriction multiples for cash compensation deferrals outlined in our Restated Alignment Program.
Awards granted to our named executive officers’ in connection with the their base salaries for 2017 and 2016 were based  on
grant  date values of such awards of $22.67 per share and $16.73  per  share, respectively. Awards granted to our named
executive officers’ in connection with their bonuses for 2017 and 2016,  were based on grant date values of such awards of
$25.96 per share and $23.14 per share, respectively. The dollar  values of the awards related to the Company’s total
stockholder return performance, relative to its peer group, for the year  ended December 31, 2017, as outlined in the
Executive  Officer Incentive Program,  are  based on the grant date value of such awards of $24.88 per share.

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Outstanding Equity Awards at December  31, 2017

The following table sets forth all outstanding equity awards  held  by each of our named executive

officers at December 31, 2017.

Name

Number of Shares
or Units of Stock
That Have Not
Vested (#)

Timothy Wallace . . .
W. Page Barnes . . . .
Leigh Ann Stach . . .

83,255(2)
44,691(2)
37,896(2)

Equity Incentive
Plan Awards:
Number of
Unearned
Shares, Units
or Other Rights
That Have Not
Vested (#)

Equity Incentive
Plan Awards:
Market or
Payout Value of
Unearned
Shares,  Units
or Other  Rights
That  Have  Not
Vested ($)

—
—
—

$—
$—
$—

Market Value of
Shares or Units
of Stock That
Have Not
Vested ($)(1)

$2,339,466
$1,255,817
$1,064,878

(1) The market value of unvested restricted common stock is  calculated by multiplying  the

number of unvested shares of restricted common stock  held by  the applicable named
executive officer by the closing price of our  common  stock on December 29,  2017, which
was $28.10. December 29, 2017 was the last trading  day of the 2017  calendar year.

(2) These shares of restricted common stock are subject to eight-year  cliff vesting through

2025, subject to continued employment with  the Company  on the vesting date.

EQUITY COMPENSATION PLAN INFORMATION

The following table gives information about shares  of our common stock that may be issued  under

our  2014 Incentive Plan as of December  31, 2017.

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Plan Category

Equity compensation plans approved

by stockholders(1) . . . . . . . . . . . . .

Equity compensation plans not

approved by stockholders(2) . . . . .

Total . . . . . . . . . . . . . . . . . . . . . . . .

Number of Securities
to be Issued Upon
Exercise of

Weighted Average
Exercise Price of

Outstanding Options, Outstanding Options,
Warrants and Rights Warrants and Rights To be Acquired To be Awarded

Number of Securities
Remaining
Available for Future Issuance
Under Equity Compensation
Plans (Excluding Securities
Reflected in First Column)

—

—

—

—

—

—

—

477,658

419,420

419,420

—

477,658

(1) Our 2014 Incentive Plan automatically increases, on an annual basis,  the number  of  shares of

common stock available for issuance under  the 2014 Incentive  Plan to an  amount  equal to 7% of
the total number of shares of common stock outstanding on December 31  of  the immediately
preceding year.

(2) Shares reserved under our Restated Alignment  Program  to  be  issued to employees in exchange  for

such employee’s cash compensation.

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COMPENSATION COMMITTEE INTERLOCKS AND  INSIDER PARTICIPATION

The members of the Compensation Committee during  2017 were Alfred Lumsdaine (Chair), Alan
Gardner and Lawrence Van Horn. In  2017,  no member of the  Compensation Committee  was an officer
or employee of the Company or any of  its subsidiaries or  was formerly  an officer of the Company or
any of its subsidiaries, and no member  had any relationship requiring disclosure as  a related  person
transaction under applicable SEC regulations.

CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS

Policies and Procedures for Related Person Transactions

Our Audit Committee has adopted a written policy governing the  approval of related party

transactions that complies with all applicable requirements of the SEC  and the  NYSE concerning
related party transactions. Under our policy,  a related  party transaction is  a transaction between the
Company and a related party (including any transaction  requiring disclosure  under Item 404 of
Regulation S-K under the Exchange  Act),  other  than  transactions available to all employees  generally
or involving less than $5,000 when aggregated with  similar transactions. ‘‘Related parties’’ include (i)  an
officer or director of the Company, (ii)  a  person who is an  immediate  family member of  an officer or
director; (iii) an entity which is owned or  controlled by  an officer  or  director or  an immediate family
member of an officer or director, or an entity in which an officer or director or an  immediate  family
member of an officer or director is deemed to have  a substantial ownership interest or control of such
entity by virtue of such person owning more  than 20%  of such entity; and (iv) any  person known to be
the beneficial owner of more than 5% of  any class of the Company’s voting  securities. Members of an
officer’s or director’s immediate family  include such officer’s or director’s spouse, child,  stepchild,
parent, stepparent, sibling, mother-in-law, father-in-law,  son-in-law, daughter-in-law, brother-in-law or
sister-in-law and any other person sharing  the household  of such officer or director.  For purposes of
this  policy, officers will be defined as ‘‘executive  officers’’ under applicable  guidelines of the  SEC.
Additionally, a ‘‘Related Party’’ may  be a  person  or entity that proposes to enter  into  a transaction with
the Company if the Audit Committee  finds that such transaction would require disclosure under
Item 404 of Regulation S-K.

Our related party transaction policy is administered by  our Audit Committee.  At each fiscal  year’s

first regularly-scheduled Audit Committee  meeting,  management or the Corporate  Governance
Committee, as applicable, will provide  the Audit Committee with  detailed information concerning all
related party transactions then known by management to be entered into or  to  be  continued  by  the
Company for the fiscal year. Under the  related party  transactions policy, there is  a general  presumption
that a related party transaction with the  Company will  not  be  approved by the Audit Committee.
However, the Audit Committee may  approve a  related party transaction if: (i)  the Audit Committee
finds that the transaction is on terms comparable  to  those that could be obtained in  arm’s length
dealings with an unrelated third party;  and (ii) the Audit  Committee finds that it  has been  fully
apprised of all significant conflicts that may exist  or otherwise  arise on  account of the transaction,  and
it believes, nonetheless, that the Company  is  warranted  entering into the related party transaction and
has developed an appropriate plan to manage the potential conflicts of interest. The Audit Committee
will consider each proposed related party transaction and may approve the Company’s entering into or
continuing such related party transaction if the  transaction satisfies the guidelines set forth above.

Related Party Transactions

Pursuant to its authority and based on discussions with management and  BDO  USA,  LLP, the

Audit Committee has determined that  there have  been no related party transactions requiring
disclosure under Item 404(a) of Regulation S-K.

30

Legal Proceedings

We  are not aware of any current legal proceedings involving any of our directors, director

nominees, or executive officers and either  the Company or any of its subsidiaries.

SECTION 16(a) BENEFICIAL OWNERSHIP REPORTING  COMPLIANCE

Section 16(a) of the Exchange Act requires  our executive officers and directors and persons  who
own more than 10% of a registered class of  our equity  securities to file with  the SEC and the NYSE
reports of ownership of our securities  and  changes in their ownership on  Forms 3, 4 and 5. Executive
officers, directors and greater than 10% stockholders are required by SEC rules to furnish  us with
copies of all Section 16(a) reports that they file.

Based solely upon  a review of the reports on  Forms 3  and 4 and amendments thereto furnished to

us in 2017 and Forms 5 and amendments  thereto furnished to us with respect to 2017, or written
representations from reporting persons  that no Form 5 filing was required, we believe that in 2017 our
executive officers, directors and greater  than 10% owners timely filed all reports they were required to
file under Section  16(a) of the Exchange Act.

STOCKHOLDER PROPOSALS FOR THE  2019 ANNUAL MEETING

At the annual meeting each year, the Board  of  Directors submits to stockholders its nominees for
election as directors. In addition, the Board may submit other matters to the stockholders for action at
the annual meeting. Stockholders may also submit proposals for action  at the  annual meeting.

Stockholders interested in submitting  a  proposal for  inclusion in our proxy  materials for the 2019
annual meeting of  stockholders may do so by  following the procedures described  in Rule 14a-8 of the
Exchange Act. If the 2019 annual meeting  is held within 30 days of May 17, 2019, stockholder
proposals must be received by Timothy  Wallace at 3326 Aspen Grove  Drive, Suite 150,  Franklin,
Tennessee, 37067, no later than 5:00 p.m., Eastern Time  on December 3, 2018 in  order for such
proposals to be considered for inclusion in the proxy statement and form of proxy relating to such
annual meeting.

Any stockholder proposals (including  recommendations of nominees for election to the  Board of

Directors) intended to be presented  at  the  Company’s 2019 annual meeting of  stockholders,  other than
a stockholder proposal submitted pursuant to Exchange  Act Rule  14a-8, must  be  received in writing at
our  principal executive offices no earlier  than on November 3, 2018, nor later than 5:00 p.m., Eastern
Time, on December 3, 2018, together with all supporting documentation required  by  our Bylaws. For
more complete information on these  requirements, please refer to our Bylaws.

OTHER MATTERS

As of the date of this proxy statement, management does not know of any other matters to be
brought before the annual meeting other  than those set  forth herein.  However, if any other matters are
properly brought before the annual meeting, the  persons named  in the enclosed  form of proxy will have
discretionary authority to vote all proxies with respect to such matters  in accordance with  their best
judgment.

REGARDLESS OF THE NUMBER OF  SHARES YOU OWN, YOUR VOTE IS IMPORTANT TO THE
COMPANY. PLEASE SUBMIT A PROXY BY INTERNET OR, IF YOU REQUEST WRITTEN PROXY
MATERIALS BY RETURNING A COMPLETED, SIGNED AND DATED PROXY CARD OR VOTING
INSTRUCTION FORM.

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AVAILABILITY OF ANNUAL REPORT  ON FORM 10-K

Upon written request of any record holder or beneficial owner of shares entitled to vote at  the
annual meeting, we will provide, without  charge, a copy of our  Annual  Report on  Form 10-K. Requests
should be mailed to W. Page Barnes,  Corporate Secretary,  3326 Aspen Grove  Drive, Suite 150,
Franklin, Tennessee 37067. You may also  access  our  Annual Report on Form 10-K on the investor
relations webpage of our Internet website,  http://investors.chct.reit.

By  Order of the Board of Directors,

26MAR201820461048

Timothy Wallace
Chairman of the Board
April 2, 2018

32

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

(Mark One)

FORM 10-K

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934 FOR THE FISCAL YEAR ENDED DECEMBER 31, 2017

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: 001-37401

OR

Community Healthcare Trust Incorporated
(Exact Name of Registrant as Specified in Its Charter)

Maryland
(State or Other Jurisdiction of
Incorporation or Organization)

46-5212033
(I.R.S. Employer
Identification No.)

3326 Aspen Grove Drive
Suite 150
Franklin, Tennessee 37067
(Address of Principal Executive Offices)  (Zip Code)

(615) 771-3052
(Registrant’s Telephone Number, Including Area Code)

Securities Registered Pursuant to Section 12(b) of the Act:

Title of Each Class
Common stock, $0.01 par value per share

Name of Each Exchange on Which Registered
New York Stock Exchange

Securities Registered Pursuant to Section 12(g) of the Act:
None
(Title of Class)

__________________________________________________ 

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. 

Yes 

     No 

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. 

Yes 

     No 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the 
Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required 
to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes 

     No 

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, 

every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this 
chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such 
files). Yes 

     No 

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Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of this 
chapter) is not contained herein, and will not be contained, to the best of Registrant’s knowledge, in definitive proxy or 
information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.    

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or 

a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting 
company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer 

Accelerated filer 

Non-accelerated filer 
 (Do not check if a
smaller reporting company)

Smaller reporting 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. 

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

Yes  

     No

The aggregate market value of the shares of common stock (based upon the closing price of these shares on the New 
York Stock Exchange, Inc. on June 30, 2017) of the Registrant held by non-affiliates (for purposes of this calculation, all of 
the Registrant's directors and executive officers are deemed affiliates of the Registrant) on June 30, 2017 was approximately 
$317.1 million.

The Registrant had 18,179,799 shares of Common Stock, $0.01 par value per share, outstanding as of February 16, 

2018.

________________________________ 

DOCUMENTS INCORPORATED BY REFERENCE

Portions of the Registrant’s Definitive Proxy Statement relating to the Annual Meeting of Stockholders are incorporated 

by reference into Part III of this Report.  The Registrant expects to file its Definitive Proxy Statement with the Securities 
and Exchange Commission within 120 days after December 31, 2017.

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COMMUNITY HEALTHCARE TRUST INCORPORATED

FORM 10-K

December 31, 2017 

TABLE OF CONTENTS

Part I

Item 1.

Business

Item 1A.

Risk Factors

Item 1B.

Unresolved Staff Comments

Item 2.

Item 3.

Item 4.

Part II

Item 5.

Item 6.

Item 7.

Properties

Legal Proceedings

Mine Safety Disclosures

Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of 
Equity Securities
Selected Financial Data

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

Item 7A.

Quantitative and Qualitative Disclosures About Market Risk

Item 8.

Item 9.

Financial Statements and Supplementary Data

Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

Item 9A.

Controls and Procedures

Item 9B.

Other Information

Part III

Item 10.
Item 11.
Item 12.

Directors, Executive Officers and Corporate Governance
Executive Compensation
Security Ownership of Certain Beneficial Owners and Management and Related Stockholder 
Matters

Item 13.

Certain Relationships and Related Transactions, and Director Independence

Item 14.

Principal Accountant Fees and Services

Part IV

Item 15.

Exhibits and Financial Statement Schedules

Item 16.

Form 10-K Summary

Signatures  

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Page

6

14

41

41

41

41

42

44
45

58

59

91

91

92

93

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93

93

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CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS

We make statements in this Annual Report on Form 10-K that are forward-looking statements within the meaning of 
the Private Securities Litigation Reform Act of 1995 (set forth in Section 27A of the Securities Act of 1933, as 
amended (the “Securities Act”), and Section 21E of the Securities Exchange Act of 1934, as amended (the 
“Exchange Act”)). All statements other than statements of historical facts may be forward-looking statements. In 
particular, statements pertaining to our capital resources, property performance and results of operations contain 
forward-looking statements. Likewise, all of our statements regarding anticipated growth in our funds from 
operations and anticipated market conditions, demographics and results of operations are forward-looking 
statements. When we use the words “may,” “should,” “could,” “would,” “predicts,” “potential,” “continue,” 
“expects,” “anticipates,” “future,” “intends,” “plans,” “believes,” “estimates,” “seeks,” “assumes,” “projects,” 
“forecast,” “goal” or similar expressions or their negatives, as well as statements in future tense, we intend to 
identify forward-looking statements. You can also identify forward-looking statements by discussions of strategy, 
plans or intentions. 

Forward-looking statements involve numerous risks and uncertainties and you should not rely on them as 
predictions of future events. Forward-looking statements depend on assumptions, data or methods which may be 
incorrect or imprecise and we may not be able to realize them. We do not guarantee that the transactions and events 
described will happen as described (or that they will happen at all). The following factors, among others, could 
cause actual results and future events to differ materially from those set forth or contemplated in the forward-looking 
statements:

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

defaults on or non-renewal of leases by tenants;

adverse economic or real estate developments, either nationally or in the markets in which our 
properties are located;

decreased rental rates or increased vacancy rates;

difficulties in identifying healthcare properties to acquire and completing acquisitions;

our ability to make distributions on our shares of stock;

our dependence upon key personnel whose continued service is not guaranteed;

our ability to identify, hire and retain highly qualified personnel in the future;

the degree and nature of our competition;

general economic conditions;

the availability, terms and deployment of debt and equity capital;

general volatility of the market price of our common stock;

changes in our business or strategy;

changes in governmental regulations, tax rates and similar matters;

new laws or regulations or changes in existing laws and regulations that may adversely affect the 
healthcare industry;

• 

trends or developments in the healthcare industry that may adversely affect our tenants;

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• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

competition for acquisition opportunities;

our failure to successfully develop, integrate and operate acquired properties and operations;

our ability to operate as a public company;

changes in accounting principles generally accepted in the United States of America (“GAAP”);

our failure to generate sufficient cash flows to service our outstanding indebtedness;

fluctuations in interest rates and increased operating costs;

our increased vulnerability economically due to the concentration of our investments in healthcare 
properties;

a substantial portion of our revenue is derived from our largest tenants and thus, the bankruptcy, 
insolvency or weakened financial position of any one of them could seriously harm our operating 
results and financial condition;

geographic concentrations in Illinois, Ohio, and Florida causes us to be particularly exposed to 
downturns in these local economies or other changes in local real estate market conditions;

lack of or insufficient amounts of insurance;

other factors affecting the real estate industry generally;

our failure to maintain our qualification as a real estate investment trust (“REIT”) for U.S. federal 
income tax purposes;

limitations imposed on our business and our ability to satisfy complex rules in order for us to maintain 
our status as a REIT for U.S. federal income tax purposes; and

changes in governmental regulations or interpretations thereof, such as real estate and zoning laws and 
increases in real property tax rates and taxation of REITs.

While forward-looking statements reflect our good faith beliefs, they are not guarantees of future performance. You 
should not place undue reliance on any forward-looking statements, which speak only as of the date of this report. 
We disclaim any obligation to publicly update or revise any forward-looking statement to reflect changes in 
underlying assumptions or factors, of new information, data or methods, future events or other changes after the date 
of this prospectus, except as required by applicable law. For a further discussion of these and other factors that could 
impact our future results, performance or transactions, see “Part I, Item 1A. Risk Factors."

Unless the context otherwise requires or indicates, references above or in this report to "we," "us," "our," "the 
Company," "our Company," and "Community Healthcare Trust" refer to Community Healthcare Trust Incorporated, 
a Maryland corporation organized to qualify as a REIT for U.S. federal income tax purposes, together with its 
consolidated subsidiaries, including Community Healthcare OP, LP, a Delaware limited partnership, or our 
"operating partnership" or our "OP," of which we are the sole general partner and own 100% of its interests.

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PART I.

ITEM 1.    BUSINESS

We are a fully-integrated healthcare real estate company organized as a corporation in the State of Maryland on 
March 28, 2014. We own and acquire real estate properties that are leased to hospitals, doctors, healthcare systems 
or other healthcare service providers in our target submarkets. We conduct our business through an UPREIT 
structure in which our properties are owned by our operating partnership, either directly or through subsidiaries. We 
are the sole general partner of our operating partnership, owning 100% of the OP units. 

Real Estate Investments

As of December 31, 2017, we had investments of approximately $399.1 million in 86 real estate properties, 
including a mortgage note, located in 26 states, totaling over 2.0 million square feet in the aggregate. The real estate 
properties were approximately 91.7% leased at December 31, 2017 with a weighted average remaining lease term of 
approximately 7.4 years. The Company's real estate investments by geographic area are detailed in Note 2 to the 
Consolidated Financial Statements. The following table details the Company's real estate investments at December 
31, 2017.

(Dollars in thousands)

Medical office buildings

Physician clinics

Surgical centers and hospitals

Specialty centers

Behavioral facilities

Corporate property

     Total owned properties

Mortgage note receivable

     Total real estate investments

Number of
Properties

Gross
Investment

32 $

143,225

17

13

17

6

85

—

85

1

86 $

49,138

80,265

51,725

62,010

386,363

2,123

388,486

10,633

399,119

Our investments in healthcare real estate, including mortgages and other loans, are considered a single reportable 
segment as further discussed in Note 1 of Item 8 in this Annual Report on Form 10-K setting forth the required 
financial information. 

Customer Concentrations

Our real estate portfolio is leased to a diverse tenant base. For the year ended December 31, 2017, none of our 
tenants individually accounted for 10% or more of our consolidated revenues. We have no control over the success 
or failure of our tenants' businesses and, at any time, any of our tenants may experience a downturn in its business 
that may weaken its financial condition. 

Geographic Concentrations

The Company's portfolio is currently located in 26 states with approximately 36.5% of our consolidated revenues for 
the year ended December 31, 2017 derived from properties located in Illinois (13.5%), Ohio (12.2%), and Florida 
(10.8%). Such geographic concentrations could expose the Company to certain downturns in the economics of those 

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states or other changes in the such states' respective real estate market conditions. Any material change in the current 
payment programs or regulatory, economic, environmental or competitive conditions in any of these areas could 
have an effect on our overall business results. In the event of negative economic or other changes in any of these 
markets, our business, financial condition and results of operations, our ability to make distributions to our 
shareholders and the trading price of our common shares may be adversely affected. See each of the discussions 
under Item 1A, "Risk Factors," under the captions "Adverse economic or other conditions in the geographic markets 
in which we conduct business could negatively affect our occupancy levels and rental rates and have a material 
adverse effect on our operating results," and "A large percentage of our properties are located in Illinois, Ohio, and 
Florida, and changes in these markets may materially adversely affect us." 

Competitive Strengths

We believe our management team's significant healthcare, real estate and public REIT management experience 
distinguishes us from other REITs and real estate operators, both public and private. Specifically, our Company's 
competitive strengths include, among others:

• 

Strong, Diversified Portfolio.  Our focus is on investing in properties where we can develop strategic 
alliances with financially sound healthcare providers that offer need-based healthcare services in our target 
markets. Our tenant base includes many nationally recognized healthcare providers (or their affiliates) and 
our property portfolio has significant diversification with respect to healthcare provider, industry segment, 
and facility type.

•  Attractive and Disciplined Investment Focus.  We focus on healthcare facilities in our target submarkets 

which are off-market or lightly marketed transactions at purchase prices generally between $2 million and 
$25 million. We believe there is significantly less competition from existing REITs and institutional buyers 
for assets in these target submarkets than for comparable urban assets, thereby increasing the potential for 
more attractive risk-adjusted returns. In addition, we believe that healthcare-related real estate rents and 
valuations are less susceptible to changes in the general economy than many other types of commercial real 
estate due to favorable demographic trends and the need-based rise in healthcare expenditures, even during 
economic downturns.

•  Extensive Relationships with Healthcare Providers, Intermediaries and Property Owners.  We believe that 
our management team has a strong reputation among, and a deep understanding of the real estate needs of, 
healthcare providers in our target submarkets. In addition, we have strategic relationships which we believe 
gives us the ability to meet the needs of healthcare providers by structuring transactions that are mutually 
advantageous to sellers, our tenants and us. We believe this ability has, and will continue to, lead to 
strategic acquisition opportunities, which will, in turn, produce attractive risk-adjusted returns. None of our 
properties to date were acquired pursuant to "calls for offers" or other auction style bidding situations. We 
believe our relationships provide us with additional off-market or lightly marketed acquisition 
opportunities, thus providing us the opportunity to continue to purchase assets outside a competitive 
bidding process.

•  Experienced Management Team.  Each of the members of our executive management team has between 25 
and 35 years of healthcare, real estate and/or public REIT management experience. Led by Timothy G. 
Wallace, our Chairman, Chief Executive Officer and President, W. Page Barnes, our Executive Vice 
President and Chief Financial Officer, and Leigh Ann Stach, our Vice President-Financial Reporting and 
Chief Accounting Officer, our management team has significant experience in acquiring, owning, operating 
and managing healthcare facilities and providing full service real estate solutions for the healthcare 
industry. Prior to founding our company, Mr. Wallace was a co-founder and Executive Vice President of 
Healthcare Realty Trust (NYSE: HR). Between the initial public offering of HR in 1993 and his departure 
from HR in 2002, Mr. Wallace was integral in helping to grow HR to over $2 billion in assets. Mr. Barnes 
has held executive positions with acute care and behavioral hospital companies and directed healthcare 
lending for AmSouth Bank. Ms. Stach has experience in public healthcare REIT accounting and financial 
reporting.

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•  Growth Oriented Capital Structure. At December 31, 2017, we had $34.0 million outstanding on our 

revolving credit facility and had $60.0 million outstanding on our term loans under our second amended 
and restated Credit Agreement (collectively, our "Credit Facility") with a 24.8% debt-to-book capitalization 
ratio. In the future, in addition to equity and debt issuances, we may also use OP units of our operating 
partnership as currency to acquire additional properties from owners seeking to defer their potential taxable 
gain and diversify their holdings. We believe that the borrowing capacity under our Credit Facility, 
combined with our ability to use OP units as acquisition currency, provides us with significant financial 
flexibility to make opportunistic investments and fund future growth.

• 

Significant Alignment of Interests.  We have structured the compensation of our board and management 
team to closely align their interests with the interests of our stockholders. The Company's named executive 
officers have elected to take 100% of their total compensation in restricted stock since the Company's 
initial public offering, or IPO, in May 2015, subject to an eight-year cliff-vesting period. The Company's 
board of directors and non-executive management team have collectively elected to take 86%, 79% and 
100%, respectively, of their total compensation in restricted stock for 2017, 2016 and 2015, subject to cliff-
vesting periods of three to eight years. We believe that paying our board and management team with 
restricted stock that is subject to long-term cliff-vesting periods effectively aligns the interests of our board 
and management with those of our stockholders, creating significant incentives to maximize returns for our 
stockholders. In addition, concurrently with the completion of our IPO in May 2015, Mr. Wallace 
purchased $2,000,000 in shares of our common stock and certain of our officers and directors purchased an 
aggregate of $350,000 in shares of our common stock in concurrent private placements in each case at a 
price per share equal to the price of the shares sold in the IPO. Further, Mr. Wallace has purchased 178,213 
shares of our common stock under 10b5-1 plans that he had in place since 2016, which we believe further 
aligns management's interests with our stockholders. Finally, we have adopted, and each officer and 
director has met, stock ownership guidelines that require our officers and directors to continuously own an 
amount of our common stock based on a multiple of such officer's annual base salary or such director's 
annual retainer, as applicable.

Business Objective

Our principal business objective is to provide attractive risk-adjusted returns to our stockholders through a 
combination of (i) sustainable and increasing rental income and cash flow that generates reliable, increasing 
dividends and (ii) potential long-term appreciation in the value of our properties and common stock. Our primary 
strategies to achieve our business objective are to invest in, own and proactively manage a diversified portfolio of 
healthcare properties, which we believe will drive reliable, increasing rental revenue and cash flow.

Growth Strategy

We intend to continue to grow our portfolio of healthcare properties primarily through acquisitions of healthcare 
facilities in our target submarkets that provide stable revenue growth and predictable long-term cash flows. We 
generally focus on individual acquisition opportunities between $5 million and $25 million in off-market or lightly 
marketed transactions and do not intend to participate in competitive bidding or auctions of properties. We believe 
that there are abundant opportunities to acquire attractive healthcare properties in our target markets either from 
third-party owners of existing healthcare facilities or directly with healthcare providers through sale-leaseback 
transactions. We believe there is significantly less competition from existing REITs and institutional buyers for 
assets in these target submarkets than for comparable urban assets, thereby increasing the potential for attractive 
risk-adjusted returns. Furthermore, we may acquire healthcare properties on a non-cash basis in a tax efficient 
manner through the issuance of OP units as consideration for the transaction.

We intend for our investment portfolio to be diversified among healthcare facility type and segments such as 
medical office buildings, physician clinics, ambulatory surgery centers, behavioral facilities, dialysis clinics, 
oncology centers, acute care hospitals, assisted living facilities, post-acute care hospitals, skilled nursing facilities, 
and specialty hospitals, as well as being diverse both geographically and with respect to our tenant base. We seek to 

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invest in properties where we can develop strategic alliances with financially-sound healthcare providers that offer 
need-based healthcare services in our target markets.

In connection with our review and consideration of healthcare real estate acquisition opportunities, we generally 
take into account a variety of considerations, including but not limited to:

•  whether the property will be leased to a financially-sound healthcare tenant;

• 

• 

• 

• 

• 

• 

• 

• 

• 

the historical performance of the market and its future prospects;

property location, with an emphasis on proximity to a population base;

demand for healthcare related services and facilities;

current and future supply of competing properties;

occupancy and rental rates in the market;

population density and growth potential;

anticipated capital expenditures;

anticipated future acquisition opportunities; and

existing and potential competition from other healthcare real estate owners and tenants.

We currently have no intention to invest in companies that provide healthcare services structured to comply with the 
REIT Investment Diversification and Empowerment Act of 2007, or RIDEA.

We operate so as to maintain our status as a REIT for federal income tax purposes. As a REIT, we are not subject to 
corporate federal income tax with respect to taxable income distributed to our stockholders. We have also elected 
one subsidiary to be treated as a taxable REIT subsidiary ("TRS"), which is subject to federal and state income 
taxes. 

Tax Status

We have qualified as a REIT for U.S. federal income tax purposes since 2015, the year we began operations, and we 
expect that we will remain qualified as a REIT for U.S. federal income tax purposes for the year ending December 
31, 2018. Our qualification as a REIT depends upon our ability to meet, on a continuing basis, through actual 
investment and operating results, various complex requirements under the Internal Revenue Code of 1986, as 
amended, or the Code, relating to, among other things, the sources of our gross income, the composition and values 
of our assets, our distribution levels and the diversity of ownership of our capital stock. We believe that we are 
organized in conformity with the requirements for qualification as a REIT under the Code and that our manner of 
operations will enable us to continue to meet the requirements for qualification and taxation as a REIT for U.S. 
federal income tax purposes for the year ending December 31, 2018.

As a REIT, we generally will not be subject to U.S. federal income tax on our taxable income that we distribute 
currently to our stockholders. Under the Code, REITs are subject to numerous organizational and operational 
requirements, including a requirement that they distribute on an annual basis at least 90% of their REIT taxable 
income, determined without regard to the deduction for dividends paid and excluding any net capital gains. If we fail 
to qualify for taxation as a REIT in any taxable year and do not qualify for certain statutory relief provisions, our 
income for that year will be subject to tax at regular corporate rates, and we would be disqualified from taxation as a 
REIT for the four taxable years following the year during which we ceased to qualify as a REIT. Even if we qualify 
as a REIT for U.S. federal income tax purposes, we may still be subject to state and local taxes on our income and 

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assets and to U.S. federal income and excise taxes on our undistributed income. Additionally, any income earned by 
Community Healthcare Trust Services, Inc., our TRS, and any other TRSs that we form or acquire in the future will 
be fully subject to U.S. federal, state and local corporate income tax. See Government Regulation and Legislative 
Developments below for a discussion of the Patient Protection and Affordable Care Act and the Health Care and 
Education Reconciliation Act of 2010 (collectively, the “Affordable Care Act”) and Note 15 to the Consolidated 
Financial Statements for a discussion of The Tax Cuts and Jobs Act ("TCJA"), enacted on December 22, 2017, 
which reduced the US federal corporate tax rate from 35% to 21% effective January 1, 2018.

Government Regulation

Our healthcare tenants and their operators are subject to extensive federal, state and local government legislation and 
regulation. Federal laws, including but not limited to the Affordable Care Act; laws intended to combat fraud and 
waste such as the Anti-Kickback Statute, Stark Law, False Claims Act; Medicare and Medicaid laws and regulations; 
and the Health Insurance Portability and Accountability Act of 1996 may limit our tenants operational flexibility and 
compensation arrangements. Many states have analogous laws which may be broader than their federal counterparts, 
including state licensure laws, privacy rules, and Medicaid requirements. Compliance with these regulatory 
requirements can increase operating costs and, thereby, adversely affect the financial viability of our tenants’ 
businesses. Our tenants’ failure to comply with these laws and regulations could adversely affect their ability to 
successfully operate our properties, which could negatively impact their ability to satisfy their contractual 
obligations to us. As a landlord, we intend for all of our business activities and operations to conform in all material 
respects with all applicable laws and regulations, including healthcare laws and regulations. Our leases require the 
tenants and operators to comply with all applicable laws, including healthcare laws. However, we do not have any 
ability to audit nor do we independently verify such information.

These laws subject tenant healthcare facilities and practices to requirements related to reimbursement, licensing and 
certification policies, ownership of facilities, addition or expansion of facilities and services, pricing and billing for 
services, compliance obligations (including those governing the security, use and disclosure of confidential patient 
information) and fraud and abuse laws. These laws and regulations are wide-ranging and complex, may vary or 
overlap from jurisdiction to jurisdiction, and are subject frequently to change. Healthcare facilities may also be 
affected by changes in accreditation standards or in the procedures of the accrediting agencies that are recognized by 
governments in the certification process. In addition, expansion (including the addition of new beds or services or 
the acquisition of medical equipment) and occasionally the discontinuation of services of healthcare facilities may 
be subject to state regulatory approval through certificate of need programs. This may impact the ability of our 
tenants to expand their businesses. Different tenants may be more or less subject to certain types of regulation, some 
of which are specific to the type of facility or provider. We cannot predict the degree to which these changes, or 
changes to the federal healthcare programs in general, may affect the economic performance of some or all of our 
tenants, positively or negatively.  We expect healthcare providers to continue to adjust to new operating and 
reimbursement challenges, as they have in the past, by increasing operating efficiency and modifying their strategies 
to profitably grow operations.

There are various state and federal laws that may apply to investors including U.S. federal and state anti-kickback 
and fee-splitting statutes, which limit physician referrals to entities in which the physician has a financial 
relationship. States vary in the types of entities, if any, that their laws cover. Investment interests in those facilities 
may, in certain instances, prohibit referrals to the entity by physician investors. Physician investors may also face 
disciplinary action from licensure boards for referrals to entities in which the physician has an investment interest. 
Some states require disclosure of the financial relationship before referral by any physician investors, while others 
prohibit referrals entirely. These state laws and regulations may be broader than their federal counterparts and are the 
subject of state enforcement. Many state laws contain exemptions for investments in publicly traded companies 
provided certain requirements are met. These exemption requirements may include listing on a national stock 
exchange or maintaining a minimum asset value. Meeting some of these requirements may be dependent on market 
forces or otherwise outside our control.

Changes in laws and regulations, reimbursement enforcement activity and regulatory non-compliance by our tenants 
and operators can all have a significant effect on their operations and financial condition, which in turn may 

10

 
adversely impact us, as detailed below and set forth under Item 1A, “Risk Factors,” under the caption “The 
healthcare industry is heavily regulated and new laws or regulations, changes to existing laws or regulations, 
changes to reimbursement models or structure, loss of licensure or failure to obtain licensure could adversely impact 
our company and result in the inability of our tenants to make rent payments to us.” We highlight below several of 
the more complex laws; however this is an overview, as the complexities of the laws impacting tenants are varied 
and extensive.

The Affordable Care Act has continued to change how healthcare services are covered, delivered and reimbursed. 
The Affordable Care Act includes payment reform provisions intended to drive Medicare towards more value-based 
purchasing which, in turn, increases accountability for healthcare providers for the quality and costs of the 
healthcare services they provide. While more individuals now carry healthcare coverage as a result of the Affordable 
Care Act, the full effects of the changes to reimbursement models for both public and commercial coverage continue 
to evolve. Each kind of healthcare provider tenant has a different and complex set of laws related to reimbursement 
and reimbursement models, which may affect the tenant’s ability to collect revenues and meet the terms of their 
leases. Such varying reimbursement models and laws impact each kind of provider as well as the healthcare system 
as a whole. For example, for physicians, the Centers for Medicare and Medicaid Services sets an annual Medicare 
Sustainable Growth Rate and updates a related physician fee schedule to control spending by Medicare on physician 
services. The implementation of this physician fee schedule can be suspended or adjusted by Congress, as has been 
done regularly in the past. In addition, for ambulatory service centers, the Affordable Care Act introduced provisions 
that reduce the annual inflation update for payment rates by a “productivity adjustment,” which may result in a 
decrease in Medicare payment rates for the same procedures in a given year compared to the prior year. Other 
changes brought about by the Affordable Care Act could negatively impact reimbursement for any one of the kind of 
provider tenants as outlined below.

The Affordable Care Act also altered reimbursement from private insurers and managed care organizations. 
Networks continue to readjust, and all providers must ensure adequate market share in their respective areas to 
remain in the network created by many of the managed care organizations. Under the Affordable Care Act prior to 
the Trump Administration, individuals were required to obtain coverage or pay a penalty resulting in millions of 
more Americans obtaining coverage, usually through the healthcare exchanges (called the Marketplace) established 
to provide coverage in each state. The Trump Administration and Congress have removed this mandate beginning in 
2019, and it is not known what effect the mandate's elimination will have on coverage rates. It is unclear at this time 
how the Marketplace coverage will impact each state and locale, or how that will differ with the elimination of the 
mandate. The Trump Administration has suggested that it plans to seek to repeal all or portions of the Affordable 
Care Act and replace the current legislation with new legislation.  There is continued uncertainty with respect to the 
impact the Trump Administration may have, and it could impact coverage and reimbursement for healthcare items 
and services covered by plans that were authorized by the Affordable Care Act. However, we cannot predict the 
ultimate content, timing or effect of any healthcare reform legislation or the impact of potential legislation on us 
and/or our tenants.

Section 603 of the Bipartisan Budget Act of 2015 lowered Medicare rates, effective January 1, 2017, for services 
provided in off-campus, provider-based outpatient departments, to the same level of rates for physician-office 
settings. Section 603 does not apply to facilities that billed at the lower Medicare rates on or before November 2, 
2015 (the "grandfather clause") or that had a binding written agreement in place for the construction of the off-
campus site before November 2, 2015 (the "mid-build exemption").  Section 603 reflects movement by the Congress 
and the Center for Medicare and Medicaid Services toward “site-neutral" reimbursement” where Medicare rates 
across different facility-type settings are equalized. While changes such as Section 603 are expected to lower overall 
Medicare spending, our medical office buildings located on hospital campuses could become more valuable as 
hospital tenants keep their higher Medicare rates for on-campus outpatient services. However, we cannot predict the 
amount of benefit from these measures or if current and future federal budget negotiations will ultimately require 
similar site neutral changes in Medicare reimbursement rates for services provided in other facility-type settings. 

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Legislative Developments 

Each year, legislative proposals for health policy are introduced in Congress and state legislatures, and regulatory 
changes are enacted by government agencies. These proposals, individually or in the aggregate, could significantly 
change the delivery of healthcare services, either nationally or at the state level, if implemented. Examples of 
significant legislation currently under consideration, recently enacted or in the process of implementation, include: 

• 

• 

• 

• 

• 

• 

• 

• 

the Affordable Care Act and proposed amendments and repeal measures and related actions at the federal 
and state level;  

the repeal of a portion of the Affordable Care Act (effective in 2019) for the mandate that all individual's 
purchase health insurance or pay a tax penalty;

quality control, cost containment, and payment system reforms for Medicaid, Medicare and other public 
funding, such as expansion of pay-for-performance criteria and value-based purchasing programs, bundled 
provider payments, accountable care organizations, increased patient cost-sharing, geographic payment 
variations, comparative effectiveness research, and lower payments for hospital readmissions; 

implementation of health insurance exchanges and regulations governing their operation, whether run by 
the state or by the federal government, whereby individuals and small businesses purchase health 
insurance, including government-funded plans, many assisted by federal subsidies that are under ongoing 
legal challenges;  

equalization of Medicare payment rates across different facility-type settings (i.e.; the Bipartisan Budget 
Act of 2015, Section 603, lowered Medicare payment rates, effective January 1, 2017, for services provided 
in off-campus, provider-based outpatient departments to the same level of rates for physician-office settings 
for those facilities not grandfathered-in under the current Medicare rates as of the law’s date of enactment, 
November 2, 2015);  

the continued adoption by providers of federal standards for, and the associated audits of, the meaningful-
use of electronic health records and the transition to ICD-10 coding; 

a continuing trend of provider consolidation and associated anti-trust scrutiny; and

tax law changes affecting non-profit providers, including the 2017 act's effect on charitable contributions. 

Environmental Matters

As an owner of real estate, we are subject to various federal, state and local environmental laws, regulations and 
ordinances and also could be liable to third parties as a result of environmental contamination or noncompliance at 
our properties even if we no longer own such properties. See the discussion under Item 1A, “Risk Factors,” under 
the caption “Environmental compliance costs and liabilities associated with owning and leasing our properties may 
affect our results of operations.”

Competition

We compete with many other entities engaged in real estate investment activities for acquisitions of healthcare 
properties, including national, regional and local operators, acquirers and developers of healthcare-related real estate 
properties. The competition for healthcare-related real estate properties may significantly increase the price that we 
must pay for healthcare properties or other assets that we seek to acquire, and our competitors may succeed in 
acquiring those properties or assets themselves. In addition, our potential acquisition targets may find our 
competitors to be more attractive because they may have greater resources, may be willing to pay more for the 
properties or may have a more compatible operating philosophy. In particular, larger REITs that target healthcare 
properties may enjoy significant competitive advantages that result from, among other things, a lower cost of capital, 

12

 
enhanced operating efficiencies, more personnel and market penetration and familiarity with markets. In addition, 
the number of entities and the amount of funds competing for suitable investment properties may increase. Increased 
competition would result in increased demand for the same assets and therefore increase prices paid for them. Those 
higher prices for healthcare properties or other assets may adversely affect our returns from our investments.

Insurance

We carry comprehensive liability insurance and property insurance covering our properties. In addition, tenants 
under long-term single-tenant net leases are required to carry property insurance covering our interest in the 
buildings.

Employees

At December 31, 2017, we employed 16 people. The employees are not members of any labor union, and we 
consider our relations with our employees to be excellent.

Seasonality

Our business has not been, and we do not expect it to become subject to, material seasonal fluctuations.

Available Information

The Company makes available to the public free of charge through its internet website the Company’s Definitive 
Proxy Statement, Annual Report on Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on Form 8-K, 
and amendments to those reports filed or furnished pursuant to Section 13(a) or 15(d) of the Securities Exchange Act 
of 1934, as amended, as soon as reasonably practicable after the Company electronically files such reports with, or 
furnishes such reports to, the Securities and Exchange Commission ("SEC"). The Company’s internet website 
address is www.chct.reit.

The public may read and copy any materials that the Company files with the SEC at the SEC’s Public Reference 
Room located at 100 F Street, NE, Washington, DC 20549. The public may obtain information on the operation of 
the Public Reference Room by calling the SEC at 1-800-SEC-0330. The SEC also maintains electronic versions of 
the Company’s reports on its website at www.sec.gov.

Corporate Governance Guidelines

The Company has adopted Corporate Governance Guidelines relating to the conduct and operations of the Board of 
Directors. The Corporate Governance Guidelines are posted on the Company’s website (www.chct.reit) and are 
available in print to any stockholder who requests a copy.

Committee Charters

The Board of Directors has an Audit Committee, Compensation Committee and Corporate Governance Committee. 
The Board of Directors has adopted written charters for each committee which are posted on the Company’s website 
(www.chct.reit) and are available in print to any stockholder who requests a copy.

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Executive Officers

Information regarding the executive officers of the Company is set forth in Part III, Item 10 of this report and is 
incorporated herein by reference.

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ITEM 1A.    RISK FACTORS

Risks Related to Our Business

We are recently formed and have a very limited operating history; therefore there is no assurance that we will be 
able to successfully operate our business as a publicly traded company or generate sufficient cash flows to make 
or sustain distributions to our stockholders.

We commenced operations on May 27, 2015 and have a very limited operating history. We are subject to all of the 
business risks and uncertainties associated with any new business, including the risk that we will not achieve our 
investment objectives as described in this report and that the value of your investment could decline substantially. 
Our financial condition and results of operations will depend on many factors, including the availability of 
acquisition opportunities, readily accessible short- and long-term financing, conditions in the financial markets and 
economic conditions generally. There can be no assurance that we will be able to generate sufficient cash flow over 
time to pay our operating expenses and make distributions to stockholders. If we fail to successfully operate our 
business, implement our investment strategy or generate sufficient revenue to make or sustain distributions to 
stockholders, the value of your investment could decline significantly or you could lose all or a portion of your 
investment.

Our real estate investments are concentrated in healthcare properties, making us more vulnerable economically 
than if our investments were diversified in other segments of the economy.

We acquire, own, manage, operate and selectively develop properties for lease primarily to physicians and 
healthcare delivery systems. We are subject to risks inherent in concentrating investments in real estate, and the risks 
resulting from a lack of diversification is even greater as a result of our business strategy to concentrate our 
investments in the healthcare sector. Any adverse effects that result from these risks could be more pronounced than 
if we diversified our investments outside of healthcare properties. Given our concentration in this sector, our tenant 
base is especially concentrated and dependent upon the healthcare industry generally, and any industry downturn 
could adversely affect the ability of our tenants to make lease payments and our ability to maintain current rental and 
occupancy rates. Our tenant mix could become even more concentrated if a significant portion of our tenants 
practice in a particular medical field or are reliant upon a particular healthcare delivery system. Accordingly, a 
downturn in the healthcare industry generally, or in the healthcare related facility specifically, could adversely affect 
our business, financial condition and results of operations, our ability to make distributions to our shareholders and 
the market price of our common shares.

We may be unable to source off-market or lightly marketed deal flow in the future, which may have a material 
adverse effect on our growth.

A key component of our investment strategy is to acquire additional healthcare properties in off-market or lightly 
marketed transactions, relying on our officers’ relationships with healthcare providers and real estate brokers. We 
seek to acquire properties before they are widely marketed by real estate brokers. As we expect to compete with 
many national, regional and local acquirers of healthcare properties, properties that are acquired in off-market or 
lightly marketed transactions are typically more attractive to us as a purchaser because of the absence of a formal 
sales process, which could lead to higher prices. In the formal sales process, our potential acquisition targets may 
find our competitors to be more attractive because they may have greater resources, may be willing to pay more for 
the properties or may have a more compatible operating philosophy. In particular, larger REITs, including publicly 
traded and privately held REITs, private equity investors or institutions investment funds who are targeting 
healthcare properties may enjoy significant competitive advantages that result from, among other things, a lower 
cost of capital, enhanced operating efficiencies, more risk tolerance, more personnel and market penetration and 
familiarity with markets. As such, if we do not have access to off-market or lightly marketed deal flow in the future, 
our ability to locate and acquire additional properties in our target submarkets at attractive prices could be materially 
and adversely affected, which could materially impede our growth, and, as a result, adversely affect our operating 
results.

14

Our business could be harmed if key personnel terminate their employment with us or if we are unsuccessful in 
integrating new personnel into our operations.

Our success depends, to a significant extent, on the continued services of Mr. Timothy G. Wallace, our Chairman, 
Chief Executive Officer and President, Mr. W. Page Barnes, our Executive Vice President and Chief Financial 
Officer, and Ms. Leigh Ann Stach, our Vice President of Financial Reporting and Chief Accounting Officer. Each 
executive officer has significant experience in the healthcare and/or real estate industry and have all developed 
significant relationships with various healthcare providers and real estate brokers throughout the United States. Our 
ability to continue to acquire and develop healthcare properties in off market or lightly marketed transactions 
depends upon the significant relationships that our senior management team has developed over many years.

Although we have entered into employment agreements with Messrs. Wallace and Barnes and Ms. Stach, we cannot 
provide any assurance that any of them will remain employed by us. Our ability to retain our executive officers, or 
to attract suitable replacements should any member of the senior management team leave, is dependent on the 
competitive nature of the employment market. The loss of services of, or the failure to successfully integrate one or 
more new members of, our senior management team could adversely affect our business and our prospects.

We may be unable to complete any pending acquisitions, which would adversely affect our ability to make 
distributions to our stockholders and could have a material adverse impact on our results of operations, earnings 
and cash flow.

We cannot assure you that we will complete any pending acquisitions on the terms described in this report or other 
reports the Company may file or furnish in future SEC filings, because these transactions are subject to a variety of 
conditions, including, in the case of properties under contract, the execution of a mutually agreed-upon lease 
between us and the proposed tenant, our satisfactory completion of due diligence and the satisfaction of customary 
closing conditions. These transactions, whether or not successful, require substantial time and attention from 
management. Furthermore, the pending acquisitions require significant expense, including expenses for due 
diligence, legal and accounting fees and other costs. If we are unable to complete the acquisitions of any potential 
acquisitions, we would still incur the costs associated with pursuing those investments, but would not generate the 
revenues and net operating income that we currently anticipate, which would adversely affect our ability to make 
distributions to our stockholders and could have a material adverse impact on our financial condition, results of 
operations and the market price of our common shares.

We may be unable to successfully acquire properties and expand our operations into new or existing target 
submarkets.

A component of our strategy is to pursue acquisitions of properties in new and existing target submarkets. These 
acquisitions could divert our officers’ attention from other pending and/or potential acquisitions, and we may be 
unable to retain key employees or attract highly qualified new employees in those markets. In addition, we may not 
possess familiarity with the dynamics and prevailing conditions of any new target submarkets, which could 
adversely affect our ability to successfully expand into or operate within those markets. For example, new target 
submarkets may have different insurance practices, reimbursement rates and local real estate zoning regulations than 
those with which we are familiar. We may find ourselves more dependent on third parties in new target submarkets 
because our physical distance could hinder our ability to directly and efficiently manage and otherwise monitor new 
properties in new target submarkets. In addition, our expansion into new target submarkets could result in 
unexpected costs or delays as well as lower occupancy rates and other adverse consequences. We may not be 
successful in identifying suitable properties or other assets that meet our acquisition criteria or in consummating 
acquisitions on satisfactory terms or at all for a number of reasons, including, among other things, significant 
competition from other prospective purchasers in new target submarkets, unsatisfactory results of our due diligence 
investigations, failure to obtain financing for the acquisition on favorable terms or at all, and our misjudgment of the 
value of the opportunities. We may also be unable to successfully integrate the operations of acquired properties, 
maintain consistent standards, controls, policies and procedures, or realize the anticipated benefits of the acquisitions 
within the anticipated timeframe or at all. If we are unsuccessful in expanding into new or our existing target 

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submarkets, it could materially and adversely affect our business, financial condition and results of operations, our 
ability to make distributions to our stockholders and the market price of our common stock.

The bankruptcy, insolvency or weakened financial position of our tenants, and particularly our largest tenants, 
could materially and adversely affect our operating results and financial condition.

We receive substantially all of our revenue from rent payments from tenants under leases of space in our healthcare 
properties. We have no control over the success or failure of our tenants’ businesses and, at any time, any of our 
tenants may experience a downturn in its business that may weaken its financial condition. Additionally, private or 
governmental payers may lower the reimbursement rates paid to our tenants for their healthcare services. For 
example, the Affordable Care Act provides for significant reductions to Medicare and Medicaid payments. As a 
result, our tenants may delay lease commencement or renewal, fail to make rent payments when due or declare 
bankruptcy. Any leasing delays, tenant failures to make rent payments when due or tenant bankruptcies could result 
in the termination of the tenant’s lease and, particularly in the case of a large tenant, or a significant number of 
tenants, may have a material adverse effect on our business, financial condition and results of operations, our ability 
to make distributions to our stockholders and the market price of our common stock. In addition, to the extent a 
tenant vacates specialized space in one of our properties (such as imaging space, ambulatory surgical space, or 
inpatient hospital space), re-leasing the vacated space could be more difficult than re-leasing less specialized office 
space, as there are fewer users for such specialized healthcare space in a typical market than for more traditional 
office space.

Any bankruptcy filings by or relating to one of our tenants could bar all efforts by us to collect pre-bankruptcy debts 
from that tenant or seize its property, unless we receive an order permitting us to do so from a bankruptcy court, 
which we may be unable to obtain. A tenant bankruptcy could also delay our efforts to collect past due balances 
under the relevant leases and could ultimately preclude full collection of these sums. Furthermore, if a tenant rejects 
the lease while in bankruptcy, we would have only a general unsecured claim for pre-petition damages. Any 
unsecured claim that we hold may be paid only to the extent that funds are available and only in the same percentage 
as is paid to all other holders of unsecured claims. It is possible that we may recover substantially less than the full 
value of any unsecured claims that we hold, if any, which may have a material adverse effect on our business, 
financial condition and results of operations, our ability to make distributions to our stockholders and the market 
price of our common stock. Furthermore, dealing with a tenant bankruptcy or other default may divert 
management’s attention and cause us to incur substantial legal and other costs, which could adversely affect our 
ability to execute our business strategies, financial condition, and results of operations, as well as our ability to make 
distributions to our stockholders and the market price of our common stock. See Note 5 to the Consolidated 
Financial Statements regarding the bankruptcy filed by one of the Company's borrowers.

We may have difficulty finding suitable replacement tenants in the event of a tenant default or non-renewal of 
our leases, especially for our properties located in smaller markets.

We cannot predict whether our tenants will renew existing leases beyond their current terms. We currently have 31 
leases scheduled to expire in 2018 and 32 leases scheduled to expire in 2019, which represent 9.1% and 10.7% of 
our total annualized lease revenue, respectively, as of December 31, 2017. If any of our leases are not renewed, or 
are terminated prior to the contractual expiration date, we would attempt to lease those properties to another tenant 
at then-current market rates. However, following expiration of a lease term or if we exercise our right to replace a 
tenant in default, rental payments on the related properties could decline or cease altogether while we reposition the 
properties with a suitable replacement tenant. As such, we may be required to fund certain expenses and obligations 
(e.g., real estate taxes, debt costs and maintenance expenses) to preserve the value of, and avoid the imposition of 
liens on, our properties while they are being repositioned. Furthermore, our ability to reposition our properties with a 
suitable tenant could be significantly delayed or limited by state licensing, receivership, certificate of need, or CON, 
or other laws, as well as by the Medicare and Medicaid change-of-ownership rules. We could also incur substantial 
additional expenses in connection with any licensing, receivership or change-of-ownership proceedings. In addition, 
our ability to locate suitable replacement tenants could be impaired by the specialized healthcare uses or contractual 
restrictions on use of the properties, and we may be required to spend substantial amounts to adapt the properties to 
other uses. Any such delays, limitations and expenses could adversely impact our ability to collect rent, obtain 

16

possession of leased properties or otherwise exercise remedies for tenant default and could have a material adverse 
effect on our business, financial condition and results of operations, our ability to make distributions to our 
stockholders and the market price of our common stock.

All of these risks may be greater in the target submarkets on which we focus, where there may be fewer potential 
replacement tenants, making it more difficult to replace tenants, especially for specialized space, like hospital or 
outpatient treatment facilities located in our properties, and could have a material adverse effect on our business, 
financial condition and results of operations, our ability to make distributions to our stockholders and the market 
price of our common stock.

Adverse economic or other conditions in the geographic markets in which we conduct business could negatively 
affect our occupancy levels and rental rates and have a material adverse effect on our operating results.

Our operating results depend upon our ability to maintain and improve the anticipated occupancy levels and rental 
rates at our properties. Adverse economic or other conditions in the geographic markets in which we operate, 
including periods of economic slowdown or recession, industry slowdowns, periods of deflation, relocation of 
businesses, changing demographics, water pollution, earthquakes and other natural disasters, fires, terrorist acts, 
civil disturbances or acts of war and other man-made disasters which may result in uninsured or underinsured losses, 
and changes in tax, real estate, zoning and other laws and regulations, may lower our occupancy levels and limit our 
ability to increase rents or require us to offer rental concessions. The failure of our properties to generate revenues 
sufficient to meet our cash requirements, including operating and other expenses, debt service and capital 
expenditures, may have an adverse effect on our business, financial condition and results of operations, our ability to 
make distributions to our stockholders and the market price of our common stock.

A large percentage of our properties are located in Illinois, Ohio, and Florida, and changes in these markets may 
materially adversely affect us.

Of our investments in 86 properties, the properties located in Illinois, Ohio, and Florida provide, in the aggregate, 
approximately 36.5% of our revenues for the year ended December 31, 2017. As a result of this geographic 
concentration, we are particularly exposed to downturns in the economies of those states or other changes in such 
states’ respective real estate market conditions. Any material change in the current payment programs or regulatory, 
economic, environmental or competitive conditions in these states could have a disproportionate effect on our 
overall business results. In the event of negative economic or other changes in these markets, our business, financial 
condition and results of operations, our ability to make distributions to our stockholders and the market price of our 
common stock may be materially and adversely affected.

We will rely upon external sources of capital to fund future capital needs, and, if we encounter difficulty in 
obtaining such capital, we may not be able to make future acquisitions necessary to grow our business or meet 
maturing obligations.

In order to maintain our status as a REIT under the Code, we are required, among other things, to distribute each 
year to our stockholders at least 90% of our REIT taxable income, without regard to the deduction for dividends 
paid and excluding net capital gains. In addition, we are subject to income tax at regular corporate rates to the extent 
we distribute less than 100% of our REIT taxable income, including any net capital gains. Because of this 
distribution requirement, we will not likely be able to fund all of our future capital needs from cash retained from 
operations, including capital needed to make investments and to satisfy or refinance maturing obligations. As a 
result, we expect to rely upon external sources of capital, including debt and equity financing, to fund future capital 
needs. If we are unable to obtain needed capital on satisfactory terms or at all, we may not be able to make the 
investments needed to expand our business or to meet our obligations and commitments as they mature. Our access 
to capital will depend upon a number of factors over which we have little or no control, including general market 
conditions, the market’s perception of our current and potential future earnings and cash distributions and the market 
price of our common stock. We may not be in a position to take advantage of attractive acquisition opportunities for 
growth if we are unable to access the capital markets on a timely basis on favorable terms.

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We may not be able to control our expenses or our expenses may remain constant or increase, even if our revenue 
does not increase, which could cause our results of operations to be adversely affected.

There are factors beyond our control that may adversely affect our ability to control our expenses. Certain costs 
associated with real estate investments (e.g., real estate taxes, debt costs and maintenance expenses) required to 
preserve the value of the property may not be reduced even if a healthcare related facility is not occupied or other 
circumstances cause our revenues to decrease. If our expenses increase as a result of any of the foregoing factors, 
our results of operations may be adversely affected.

Our ability to issue equity to expand our business will depend, in part, upon the market price of our common 
stock, and our failure to meet market expectations with respect to our business could adversely affect the market 
price of our common stock and thereby limit our ability to raise capital.

The availability of equity capital to us will depend, in part, upon the market price of our common stock, which, in 
turn, will depend upon various market conditions and other factors that may change from time to time, including:

• 

• 

• 

• 

• 

the extent of investor interest in our Company and our assets;

our ability to satisfy the distribution requirements applicable to REITs;

the general reputation of REITs and the attractiveness of their equity securities in comparison to other 
equity securities, including securities issued by other real estate-based companies;

our financial performance and that of our tenants;

analyst reports about us and the REIT industry; 

•  macroeconomic conditions generally and conditions affecting the healthcare and real estate industry in 

particular;

• 

• 

general stock and bond market conditions, including changes in interest rates on fixed income 
securities, which may lead prospective purchasers of our common stock to demand a higher annual 
yield from future distributions;

a failure to maintain or increase our dividend which is dependent, in large part, upon funds from 
operations, or FFO, which, in turn, depends upon increased revenue from additional acquisitions and 
rental increases; and 

• 

other factors such as governmental regulatory action and changes in REIT tax laws.

Our failure to meet the market’s expectations with regard to future earnings and cash distributions could materially 
and adversely affect the market price of our common stock and, as a result, the cost and availability of equity capital 
to us.

We have now, and may have in the future, exposure to contingent rent escalators, which can hinder our growth 
and profitability.

We receive a significant portion of our revenues by acquiring and leasing our assets under long-term net leases in 
which the rental rate is generally fixed with annual fixed rate rental rate escalations or rental rate escalators based 
upon changes in the Consumer Price Index, or CPI. Properties which we acquire in the future may contain CPI 
escalators or escalators that are contingent upon our tenant’s achievement of specified revenue parameters. If, as a 
result of weak economic conditions or other factors, the revenues generated by our net leased properties do not meet 
the specified parameters or CPI does not increase, our growth and profitability will be hindered by these leases.

18

Our investments in development projects may not yield anticipated returns which could directly affect our 
operating results and reduce the amount of funds available for distributions.

A component of our growth strategy is exploring development opportunities, some of which may arise through 
strategic joint ventures. In deciding whether to make an investment in a particular development, we make certain 
assumptions regarding the expected future performance of that property. To the extent that we consummate 
development opportunities, our investment in these projects will be subject to the following risks:

•  we may be unable to obtain financing for development projects on favorable terms or at all;

•  we may not complete development projects on schedule or within budgeted amounts;

•  we may encounter delays in obtaining or fail to obtain all necessary zoning, land use, building, 

occupancy, environmental and other governmental permits and authorizations, or underestimate the 
costs necessary to develop the property to market standards;

• 

• 

• 

development or construction delays may provide tenants the right to terminate preconstruction leases 
or cause us to incur additional costs;

volatility in the price of construction materials or labor may increase our development costs;

hospitals or health systems may maintain significant decision-making authority with respect to the 
development schedule;

•  we may incorrectly forecast risks associated with development in new geographic regions;

• 

• 

• 

tenants may not lease space at the quantity or rental rate levels projected;

demand for our development project may decrease prior to completion, including due to competition 
from other developments; and

lease rates and rents at newly developed properties may fluctuate based on factors beyond our control, 
including market and economic conditions.

If our investments in development projects do not yield anticipated returns for any reason, including those set forth 
above, our business, financial condition and results of operations, our ability to make distributions to our 
shareholders and the market price of our common shares may be adversely affected.

Mortgage notes in which we have invested or may invest may be impacted by unfavorable real estate market 
conditions, which could decrease their value.

If we acquire an investment in a mortgage note, such investment will involve special risks relating to the particular 
borrower, and we will be at risk of loss on that investment, including losses as a result of a default on the mortgage 
note. For example, on June 23, 2017, the borrower under our only outstanding mortgage note filed for bankruptcy in 
the state of Louisiana. The principal balance on this mortgage note was approximately $10.6 million as of June 30, 
2017 and there can be no assurance that we will recover the full value of this mortgage note. See Note 5 to the 
Consolidated Financial Statements for more detail on the bankruptcy. These losses may be caused by many 
conditions beyond our control, including economic conditions affecting real estate values, tenant defaults and lease 
expirations, interest rate levels, adverse rulings of bankruptcy courts, and the other economic and liability risks 
associated with real estate. We do not know whether the values of the property securing any of our real estate related 
investments will remain at the levels existing on the dates we initially make the related investment. If the values of 
the underlying properties drop, our risk will increase and the values of our interests may decrease.

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Delays in liquidating defaulted mortgage note investments could reduce our investment returns.

Delays in liquidating defaulted mortgage note investments could reduce our investment returns. If there are defaults 
under our mortgage note investments, we may not be able to foreclose on or obtain a suitable remedy with respect to 
such investments. Specifically, we may not be able to repossess and sell the underlying properties quickly, which 
could reduce the value of our investment. For example, an action to foreclose on a property securing a mortgage 
note is regulated by state statutes and rules and is subject to many of the delays and expenses of lawsuits if the 
defendant raises defenses or counterclaims. Additionally, in the event of default by a mortgagor, these restrictions, 
among other things, may impede our ability to foreclose on or sell the mortgaged property or to obtain proceeds 
sufficient to repay all amounts due to us on the mortgage note.

Cybersecurity incidents could disrupt our business and result in the compromise of confidential information.

Our business is at risk from and may be impacted by information security incidents, including attempts to gain 
unauthorized access to our confidential data, ransomware, malware, and other electronic security events. Such 
incidents can range from individual attempts to gain unauthorized access to our information technology systems to 
more sophisticated security threats. They can also result from internal compromises, such as human error or 
malicious acts. While we employ a number of measures to prevent, detect and mitigate these threats, there is no 
guarantee such efforts will be successful in preventing a cyber event. Cybersecurity incidents could disrupt our 
business and compromise confidential information of ours and third parties, including our tenants.

Risks Related to the Healthcare Industry

The healthcare industry is heavily regulated and new laws or regulations, changes to existing laws or regulations, 
changes to reimbursement models or structure, loss of licensure or failure to obtain licensure could adversely 
impact our company and result in the inability of our tenants to make rent payments to us.

The healthcare industry is heavily regulated by U.S. federal, state and local governmental authorities. Our tenants 
generally will be subject to laws and regulations covering, among other things, licensure, certification for 
participation in government programs, billing for services, breaches of privacy and security of health information 
and relationships with physicians and other referral sources. In addition, new laws and regulations, changes in 
existing laws and regulations or changes in the interpretation of such laws or regulations could negatively affect our 
financial condition and the financial condition of our tenants. These changes, in some cases, could apply 
retroactively. The enactment, timing or effect of legislative or regulatory changes cannot be predicted.

The Affordable Care Act's passage changed how healthcare services are covered, delivered and reimbursed through 
expanded coverage of uninsured individuals and reduced Medicare program spending. The law reformed certain 
aspects of health insurance, expanded existing efforts to tie Medicare and Medicaid payments to performance and 
quality and contained provisions intended to strengthen fraud and abuse enforcement. In addition, the law now 
requires skilled nursing facilities and nursing facilities to implement a compliance and ethics program for all 
employees and agents. The complexities and ramifications of the Affordable Care Act continue to unfold within our 
industry. Our revenues and financial condition, and those of our tenants, could be impacted by the current law’s 
complexity, lack of implementing regulations or interpretive guidance, gradual implementation and possible 
additional changes to the law. Further, we are unable to foresee how individuals and businesses will respond to the 
uncertain landscape or that landscape's effect on the reimbursement rates received by our tenants, the financial 
success of our tenants and strategic partners, and consequently the effect on us.

The Trump Administration has suggested that it plans to seek to repeal all or portions of the Affordable Care Act and 
replace the current legislation with new legislation. While the Administration's efforts in 2017 were largely 
unsuccessful, there is continued uncertainty with respect to the impact the Trump Administration may have, and it 
could impact coverage and reimbursement for healthcare items and services covered by plans that were authorized 
by the Affordable Care Act. However, we cannot predict the ultimate content, timing or effect of any further 
healthcare reform legislation or the impact of potential legislation on us. We expect that additional state and federal 
healthcare reform measures will be adopted in the future, any of which could limit the amounts that federal and state 

20

governments will pay for healthcare products and services, which could result in reduced demand for medical 
products once approved or additional pricing pressures, and may adversely affect our operating results.

Many states also regulate the construction of healthcare facilities, the expansion of healthcare facilities, the 
construction or expansion of certain services, including by way of example specific bed types and medical 
equipment, as well as certain capital expenditures through CON laws. Under such laws, the applicable state 
regulatory body must determine a need exists for a project before the project can be undertaken. If one of our tenants 
seeks to undertake a CON-regulated project, but is not authorized by the applicable regulatory body to proceed with 
the project, the tenant would be prevented from operating in its intended manner.

Failure to comply with these laws and regulations could adversely affect us directly and our tenants’ ability to make 
rent payments to us which may have an adverse effect on our business, financial condition and results of operations, 
our ability to make distributions to our stockholders and the market price of our common stock.

Adverse trends in healthcare provider operations may negatively affect our lease revenues and our ability to make 
distributions to our stockholders.

The healthcare industry is currently experiencing, among other things:

• 

• 

• 

• 

changes in the demand for and methods of delivering healthcare services;

changes in third party reimbursement methods and policies; 

increased attention to compliance with regulations designed to safeguard protected health information 
and cyber-attacks on entities; 

consolidation and pressure to integrate within the healthcare industry through acquisitions and joint 
ventures; and

• 

increased scrutiny of billing, referral and other practices by U.S. federal and state authorities.

These factors may adversely affect the economic performance of some or all of our tenants and, in turn, our lease 
revenues, which may have a material adverse effect on our business, financial condition and results of operations, 
our ability to make distributions to our stockholders and the market price of our common stock.

Reductions in reimbursement from third-party payers, including Medicare and Medicaid, could adversely affect 
the profitability of our tenants and hinder their ability to make rent payments to us or renew their lease.

Sources of revenue for our tenants typically include Medicare, Medicaid, private insurance payers and health 
maintenance organizations. Healthcare providers continue to face increased government and private payer pressure 
to control or reduce healthcare costs and significant reductions in healthcare reimbursement, including reduced 
reimbursements and changes to payment methodologies under the Affordable Care Act. In some cases, private 
insurers rely upon all or portions of the Medicare payment systems to determine payment rates which may result in 
decreased reimbursement from private insurers. The Affordable Care Act will likely increase enrollment in plans 
offered by private insurers who choose to participate in state-run exchanges, but the Affordable Care Act also 
imposes new requirements for the health insurance industry, including prohibitions upon excluding individuals 
based upon pre-existing conditions which may increase private insurer costs and, thereby, cause private insurers to 
reduce their payment rates to providers.

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Efforts by payers to reduce healthcare costs will likely continue which may result in reductions or slower growth in 
reimbursement for certain services provided by some of our tenants. A reduction in reimbursements to our tenants 
from third-party payers for any reason could adversely affect our tenants’ ability to make rent payments to us which 
may have a material adverse effect on our businesses, financial condition and results of operations, our ability to 
make distributions to our stockholders and the market price of our common stock.

21

 
Our tenants and our Company are subject to fraud and abuse laws, the violation of which by a tenant may 
jeopardize the tenant’s ability to make rent payments to us.

There are various federal and state laws prohibiting fraudulent and abusive business practices by healthcare 
providers who participate in, receive payments from or are in a position to make referrals in connection with 
government-sponsored healthcare programs, including the Medicare and Medicaid programs. Our lease 
arrangements with certain tenants may also be subject to these fraud and abuse laws.

These laws include without limitation:

• 

• 

• 

• 

• 

the federal Anti-Kickback Statute, which prohibits, among other things, the offer, payment, solicitation 
or receipt of any form of remuneration in return for, or to induce, the referral of any federal or state 
healthcare program patients;

the Stark Law, which, subject to specific exceptions, restricts physicians who have financial 
relationships with healthcare providers from making referrals for designated health services for which 
payment may be made under Medicare or Medicaid programs to an entity with which the physician, or 
an immediate family member, has a financial relationship;

the federal False Claims Act, which prohibits any person from knowingly presenting false or fraudulent 
claims for payment to the federal government, including under the Medicare and Medicaid programs; 

the federal Civil Monetary Penalties Law, which authorizes HHS to impose monetary penalties for 
certain fraudulent acts; and

state anti-kickback, anti-inducement, anti-referral and insurance fraud laws which may be generally 
similar to, and potentially more expansive than, the federal laws set forth above.

Other laws that impact how our tenants conduct their operations include: state and local licensure laws; laws 
protecting consumers against deceptive practices; laws generally affecting our tenants’ management of property and 
equipment and how our tenants generally conduct their operations, such as fire, health and safety and environmental 
laws (including medical waste disposal); federal and state laws affecting assisted living facilities mandating quality 
of services and care, mandatory reporting requirements regarding the quality of care and quality of food service; 
resident rights (including abuse and neglect laws); and health standards set by the federal Occupational Safety and 
Health Administration.

Violations of these laws may result in criminal and/or civil penalties that range from punitive sanctions, damage 
assessments, penalties, imprisonment, denial of Medicare and Medicaid payments and/or exclusion from the 
Medicare and Medicaid programs. In addition, the Affordable Care Act clarifies that the submission of claims for 
items or services generated in violation of the Anti-Kickback Statute constitutes a false or fraudulent claim under the 
False Claims Act. The federal government has taken the position, and some courts have held that violations of other 
laws, such as the Stark Law, can also be a violation of the False Claims Act. Additionally, certain laws, such as the 
False Claims Act, allow for individuals to bring whistleblower actions on behalf of the government for violations 
thereof. Imposition of any of these penalties upon one of our tenants or strategic partners could jeopardize that 
tenant’s ability to operate or to make rent payments or affect the level of occupancy in our healthcare properties, 
which may have a material adverse effect on our business, financial condition and results of operations, our ability 
to make distributions to our stockholders and the market price of our common stock. Further, we enter into leases 
and other financial relationships with healthcare delivery systems that are subject to or impacted by these laws.

22

Our tenants may be subject to compliance issues and cyber-attack associated with the protection of personal 
information.

Breaches of personal information can result from deliberate attacks or unintentional events. More recently, there has 
been an increased level of attention focused on cyber-attacks focused on healthcare providers because of the vast 
amount of personally identifiable information they possess. Most healthcare providers, including all who accept 
Medicare and Medicaid, must comply with the Health Insurance Portability and Accountability Act, or HIPAA, 
regulations regarding the privacy and security of protected health information. States also maintain laws focused in 
this area. The HIPAA regulations impose extensive administrative requirements on our tenants with regard to how 
such protected health information may be used and disclosed. Further, the regulations include extensive and 
complex regulations which require providers to establish reasonable and appropriate administrative, technical and 
physical safeguards to ensure the confidentiality, integrity and availability of protected health information 
maintained in electronic format. Providers are obligated under HIPAA and State law to notify individuals and the 
government if personal information is compromised. In addition to federal regulators, state attorneys’ general are 
also enforcing information security breaches. Our tenants must safeguard protected health information against 
reasonably anticipated threats or hazards to the information. HITECH directs the Secretary of HHS to provide for 
periodic audits to ensure covered entities (and their business associates, as that term is defined under HIPAA) 
comply with the applicable HIPAA requirements, increasing the likelihood that a HIPAA violation will result in an 
enforcement action.

Violations of these various privacy and security laws can result in significant civil monetary penalties, as well as the 
potential for criminal penalties. In addition to state data breach notification requirements, HIPAA authorizes state 
attorneys general to bring civil actions on behalf of affected state residents against entities that violate HIPAA 
privacy and security regulations. These penalties could be in addition to any penalties assessed by a state for a 
breach which would be considered reportable under the state’s data breach notification laws. Further there are 
significant costs associated with a breach including investigation costs, remediation and mitigation costs, 
notification costs, attorney fees and the potential for reputational harm and lost revenues due to a loss in confidence 
in the provider. Plaintiff attorneys are increasingly developing class action litigation strategies designed to obtain 
settlements from healthcare providers. We cannot predict the effect of additional costs on tenants to comply with 
these laws nor the costs associated with a potential breach of protected health information by a tenant and what 
effect they might have on the expenses of our tenants and their ability to meet their obligations to us, which in turn 
could have a material adverse effect on our business, financial condition and results of operations, our ability to pay 
distributions to our stockholders and the market price of our common stock.

Our healthcare-related tenants may be subject to significant legal actions that could subject them to increased 
operating costs and substantial uninsured liabilities, which may affect their ability to pay their rent payments to 
us, and we could be subject to healthcare industry violations.

As is typical in the healthcare industry, our tenants may often become subject to claims that their services have 
resulted in patient injury or other adverse effects. Many of these tenants may have experienced an increasing trend in 
the frequency and severity of professional liability and general liability insurance claims and litigation asserted 
against them. The insurance coverage maintained by these tenants may not cover all claims made against them nor 
continue to be available at a reasonable cost, if at all. In some states, insurance coverage for the risk of punitive 
damages arising from professional liability and general liability claims and/or litigation may not, in certain cases, be 
available to these tenants due to state law prohibitions or limitations of availability. As a result, these types of tenants 
of our healthcare properties and healthcare-related facilities operating in these states may be liable for punitive 
damage awards that are either not covered or are in excess of their insurance policy limits.

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We also believe that there has been, and will continue to be, an increase in governmental investigations of certain 
healthcare providers, particularly in the areas of Medicare/Medicaid false claims and meaningful-use of electronic 
health records, as well as an increase in enforcement actions resulting from these investigations. Insurance is not 
available to cover such losses. Any adverse determination in a legal proceeding or governmental investigation, any 
settlements of such proceedings or investigations in excess of insurance coverage, whether currently asserted or 
arising in the future, could have a material adverse effect on a tenant’s financial condition. If a tenant is unable to 

23

 
obtain or maintain insurance coverage, if judgments are obtained or settlements reached in excess of the insurance 
coverage, if a tenant is required to pay uninsured punitive damages, or if a tenant is subject to an uninsurable 
government enforcement action or investigation, the tenant could be exposed to substantial additional liabilities, 
which may affect the tenant’s ability to pay rent, which in turn could have a material adverse effect on our business, 
financial condition and results of operations, our ability to pay distributions to our stockholders and the market price 
of our common stock.

Risks Related to the Real Estate Industry

Illiquidity of real estate investments could significantly impede our ability to respond to adverse changes in the 
performance of our properties.

Because real estate investments are relatively illiquid, our ability to promptly sell one or more of our properties in 
response to changing economic, financial and investment conditions is limited. The real estate market is affected by 
many factors, such as general economic conditions, availability of financing, interest rates and other factors, 
including supply and demand, that are beyond our control. In the event we decide to sell any of our properties, we 
cannot predict whether we will be able to sell such properties for the price or on the terms set by us or whether any 
price or other terms offered by a prospective purchaser would be acceptable to us. We also cannot predict the length 
of time needed to find a willing purchaser and to close the sale of any of our properties. The fact that we own 
properties in our target submarkets may lengthen the time required to sell our properties. We may be required to 
expend funds to correct defects or to make improvements before a property can be sold. We cannot assure you that 
we will have funds available to correct those defects or to make those improvements.

In acquiring a property, we may agree to transfer restrictions that materially restrict us from selling that property for 
a period of time or impose other restrictions, such as a limitation on the amount of debt that can be placed or repaid 
on that property. These transfer restrictions would impede our ability to sell a property even if we deem it necessary 
or appropriate. These facts and any others that would impede our ability to respond to adverse changes in the 
performance of our properties may have an adverse effect on our business, financial condition, results of operations, 
or ability to make distributions to our stockholders and the market price of our common stock.

Moreover, the Code imposes restrictions on a REIT’s ability to dispose of properties that are not applicable to other 
types of real estate companies. In particular, the tax laws applicable to REITs require that we hold our properties for 
investment, rather than primarily for sale in the ordinary course of business, which may cause us to forego or defer 
sales of properties that otherwise would be in our best interests. Therefore, we may not be able to vary our portfolio 
promptly in response to economic or other conditions or on favorable terms, which may adversely affect our cash 
flows, our ability to make distributions to our stockholders and the market price of our common stock.

Uncertain market conditions could cause us to sell our healthcare properties at a loss in the future.

We intend to hold our various real estate investments until such time as we determine that a sale or other disposition 
appears to be advantageous to achieve our investment objectives. Our senior management team and our board of 
directors may exercise their discretion as to whether and when to sell one of our healthcare properties, and we will 
have no obligation to sell our buildings at any particular time. We generally intend to hold our healthcare properties 
for an extended period of time, and we cannot predict with any certainty the various market conditions affecting real 
estate investments that will exist at any particular time in the future. Because of the uncertainty of market conditions 
that may affect the future disposition of our healthcare properties, we may not be able to sell our buildings at a profit 
in the future or at all. We may incur prepayment penalties in the event that we sell a property subject to a mortgage 
earlier than we otherwise had planned. Additionally, we could be forced to sell healthcare properties at inopportune 
times which could result in us selling the affected building at a substantial loss. Accordingly, the extent to which you 
will receive cash distributions and realize potential appreciation on our real estate investments will, among other 
things, be dependent upon fluctuating market conditions. Because of the uncertainty of market conditions that may 
affect the future disposition of our properties, and the potential payment of prepayment penalties upon such 
disposition, we cannot assure you that we will be able to sell our properties at a profit in the future, which could 

24

materially adversely affect our business, financial condition and results of operations and our ability to make 
distributions to our stockholders.

Uninsured losses relating to real property may adversely affect your returns.

We evaluate our insurance coverage annually in light of current industry practice through an analysis prepared by 
outside consultants and attempt to ensure that all of our properties are adequately insured to cover casualty losses. 
However, there are certain losses, including losses from floods, earthquakes, wildfires, acts of war, acts of terrorism 
or riots, that are not generally insured against or that are not generally fully insured against because it is not deemed 
economically feasible or prudent to do so. In addition, changes in the cost or availability of insurance could expose 
us to uninsured casualty losses. In the event that any of our properties incurs a casualty loss that is not fully covered 
by insurance, the value of our assets will be reduced by the amount of any such uninsured loss, and we could 
experience a significant loss of capital invested and potential revenue in these properties and could potentially 
remain obligated under any recourse debt associated with the property. In addition, we may have no source of 
funding to repair or reconstruct the damaged property, and we cannot assure you that any such sources of funding 
will be available to us for such purposes in the future. Furthermore, we, as the general partner of our operating 
partnership, generally will be liable for all of our operating partnership’s unsatisfied recourse obligations. Any such 
losses could materially adversely affect our financial condition, results of operations, cash flows and ability to pay 
distributions, and the market price of our common stock.

Our property taxes could increase due to property tax rate changes or reassessments, which could materially 
adversely impact our cash flows.

Even if we qualify as a REIT for federal income tax purposes, we will be required to pay some state and local taxes 
on our properties. The real property taxes on our properties may increase as property tax rates change or as our 
properties are assessed or reassessed by taxing authorities. The amount of property taxes we pay in the future may 
increase substantially from what we have paid in the past. If the property taxes we pay increase, our cash flow would 
be adversely impacted to the extent that we are not reimbursed by tenants for those taxes, and our ability to pay any 
expected dividends to our stockholders could be materially adversely affected.

Our properties may contain or develop harmful mold or suffer from other air quality issues, which could lead to 
liability for adverse health effects and costs of remediation.

When excessive moisture accumulates in buildings or on building materials, mold growth may occur, particularly if 
the moisture problem remains undiscovered or is not addressed over a period of time. Some molds may produce 
airborne toxins or irritants. Indoor air quality issues can also stem from inadequate ventilation, chemical 
contamination from indoor or outdoor sources, and other biological contaminants such as pollen, viruses and 
bacteria. Indoor exposure to airborne toxins or irritants above certain levels can be alleged to cause a variety of 
adverse health effects and symptoms, including allergic or other reactions. As a result, the presence of significant 
mold or other airborne contaminants at any of our properties could require us to undertake a costly remediation 
program to contain or remove the mold or other airborne contaminants from the affected property or increase indoor 
ventilation. In addition, the presence of significant mold or other airborne contaminants could expose us to liability 
from our tenants, employees of our tenants or others if property damage or personal injury is alleged to have 
occurred.

We may incur significant costs complying with various federal, state and local laws, regulations and covenants 
that are applicable to our properties.

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The properties in our portfolio are subject to various covenants and federal, state and local laws and regulatory 
requirements, including permitting and licensing requirements. Local regulations, including municipal or local 
ordinances and zoning restrictions may restrict our use of our properties and may require us to obtain approval from 
local officials or restrict our use of our properties and may require us to obtain approval from local officials of 
community standards organizations at any time with respect to our properties, including prior to acquiring a property 
or when undertaking renovations of any of our properties. Among other things, these restrictions may relate to fire 

25

 
and safety, seismic or hazardous material abatement requirements. There can be no assurance that existing laws and 
regulatory policies will not adversely affect us or the timing or cost of any future acquisitions or renovations, or that 
additional regulations will not be adopted that increase such delays or result in additional costs. Our growth strategy 
may be adversely affected by our ability to obtain permits, licenses and zoning relief. Our failure to obtain such 
permits, licenses and zoning relief or to comply with applicable laws could have an adverse effect on our financial 
condition, results of operations, cash flows and our ability to pay distributions, and the market price of our common 
stock.

In addition, federal and state laws and regulations, including laws such as the Americans with Disabilities Act, or 
ADA, and the Fair Housing Amendment Act of 1988, or FHAA, impose further restrictions on our properties and 
operations. Under the ADA and the FHAA, all public accommodations must meet federal requirements related to 
access and use by disabled persons. Some of our properties may currently be in non-compliance with the ADA or the 
FHAA. If one or more of our properties is not in compliance with the ADA, the FHAA or any other regulatory 
requirements, we may be required to incur additional costs to bring the property into compliance, including the 
removal of access barriers, and we might incur governmental fines or the award of damages to private litigants. In 
addition, we do not know whether existing requirements will change or whether future requirements will require us 
to make significant unanticipated expenditures that will adversely impact our financial condition, results of 
operations, cash flows and our ability to pay distributions, and the market price of our common stock.

Environmental compliance costs and liabilities associated with owning and leasing our properties may affect our 
results of operations.

Under various U.S. federal, state and local laws, ordinances and regulations, current and prior owners and tenants of 
real estate may be jointly and severally liable for the costs of investigating, remediating and monitoring certain 
hazardous substances or other regulated materials on or in such property. In addition to these costs, the past or 
present owner or tenant of a property from which a release emanates could be liable for any personal injury or 
property damage that results from such release, including for the unauthorized release of asbestos-containing 
materials and other hazardous substances into the air, as well as any damages to natural resources or the 
environment that arise from such release. These environmental laws often impose such liability without regard to 
whether the current or prior owner or tenant knew of, or was responsible for, the presence or release of such 
substances or materials. Moreover, the release of hazardous substances or materials, or the failure to properly 
remediate such substances or materials, may adversely affect the owner’s or tenant’s ability to lease, sell, develop or 
rent such property or to borrow by using such property as collateral. Persons who transport or arrange for the 
disposal or treatment of hazardous substances or other regulated materials may be liable for the costs of removal or 
remediation of such substances at a disposal or treatment facility, regardless of whether or not such facility is owned 
or operated by such person.

We perform a Phase I environmental site assessment at any property we are considering acquiring. However, Phase I 
environmental site assessments are limited in scope and do not involve sampling of soil, soil vapor, or groundwater, 
and these assessments may not include or identify all potential environmental liabilities or risks associated with the 
property. Even where subsurface investigation is performed, it can be very difficult to ascertain the full extent of 
environmental contamination or the costs that are likely to flow from such contamination. We cannot assure you that 
the Phase I environmental site assessment or other environmental studies identified all potential environmental 
liabilities, or that we will not face significant remediation costs or other environmental contamination that makes it 
difficult to sell any affected properties. As a result, we could potentially incur material liability for these issues, 
which could adversely impact our financial condition, results of operations, cash flows and ability to pay 
distributions, and the market price of our common stock.

Certain environmental laws impose compliance obligations on owners and tenants of real property with respect to 
the management of hazardous substances and other regulated materials. For example, environmental laws govern the 
management and removal of asbestos-containing materials and lead-based paint. Failure to comply with these laws 
can result in penalties or other sanctions. If we incur substantial costs to comply with these environmental laws or 
we are held liable under these laws, our business, financial condition and results of operations, our ability to make 
distributions to our stockholders and the market price of our common stock may be adversely affected.

26

Some of the properties we acquire in the future may be subject to ground lease or other restrictions on the use of 
the space. If we are required to undertake significant capital expenditures to procure new tenants, then our 
business and results of operations may suffer.

Properties we acquire in the future may be subject to ground leases that contain certain restrictions. These 
restrictions could include limits on our ability to re-let these properties to tenants not affiliated with the healthcare 
provider or other owner that owns the underlying property, rights of purchase and rights of first offer and refusal 
with respect to sales of the property and limits on the types of medical procedures that may be performed. If we are 
unable to promptly re-let our properties, if the rates upon such re-letting are significantly lower than expected or if 
we are required to undertake significant capital expenditures in connection with re-letting, our business, financial 
condition and results of operations, our ability to make distributions to our stockholders and the market price of our 
common stock may be adversely affected.

Our assets may be subject to impairment charges.

We will periodically evaluate our real estate investments and other assets for impairment indicators. The judgment 
regarding the existence of impairment indicators is based upon factors such as market conditions, tenant 
performance and legal structure. For example, the termination of a lease by a major tenant may lead to an 
impairment charge. If we determine that an impairment has occurred, we would be required to make an adjustment 
to the net carrying value of the asset which could have an adverse effect on our results of operations in the period in 
which the impairment charge is recorded.

Risks Related to our Corporate Structure and the Acquisition of Properties

Conflicts of interest could arise in the future between the interests of our stockholders and the interests of holders 
of OP units, which may impede business decisions that could benefit our stockholders.

Conflicts of interest could arise in the future as a result of the relationships between us and our affiliates, on the one 
hand, and our operating partnership or any limited partner thereof, on the other. Our directors and officers have 
duties to our company under Maryland law in connection with the management of our company. At the same time, 
we, as the general partner of our operating partnership, have fiduciary duties and obligations to our operating 
partnership and its limited partners, if any, under Delaware law and our partnership agreement in connection with 
the management of our operating partnership. Our fiduciary duties and obligations as the general partner of our 
operating partnership may come into conflict with the duties of our directors and officers to our company. There are 
currently no limited partners of our operating partnership other than a wholly-owned subsidiary of the Company.

Under Delaware law, a general partner of a Delaware limited partnership has fiduciary duties of loyalty and care to 
the partnership and its limited partners and must discharge its duties and exercise its rights as general partner 
consistent with the obligation of good faith and fair dealing. Our partnership agreement provides that, in the event of 
a conflict between the interests of our operating partnership or any limited partner, on the one hand, and the 
company or our stockholders, on the other hand, we, as the general partner of our operating partnership, may give 
priority to the separate interests of the company or our stockholders (including with respect to tax consequences). 
Further, any action or failure to act on our part or on the part of our directors that gives priority to the interests of the 
company or our stockholders and does not result in a violation of our partnership agreement does not violate the 
duty of loyalty or any other duty that we, in our capacity as the general partner of our operating partnership, owe to 
our operating partnership and its limited partners or violate the obligation of good faith and fair dealing.

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Additionally, our partnership agreement provides that we generally will not be liable to our operating partnership or 
any limited partner for any action or omission taken in our capacity as general partner, for the debts or liabilities of 
our operating partnership or for the obligations of our operating partnership under the partnership agreement, except 
for liability for our fraud, willful misconduct or gross negligence, pursuant to any express indemnity we may give to 
our operating partnership or in connection with a redemption. Our operating partnership must indemnify us, our 
directors and officers, officers of our operating partnership and our designees from and against any and all claims 

27

 
that relate to the operations of our operating partnership, unless (1) an act or omission of the person was material to 
the matter giving rise to the action and either was committed in bad faith or was the result of active and deliberate 
dishonesty, (2) the person actually received an improper personal benefit in violation or breach of the partnership 
agreement or (3) in the case of a criminal proceeding, the indemnified person had reasonable cause to believe that 
the act or omission was unlawful. Our operating partnership must also pay or reimburse the reasonable expenses of 
any such person in advance of a final disposition of the proceeding upon its receipt of a written affirmation of the 
person’s good faith belief that the standard of conduct necessary for indemnification has been met and a written 
undertaking to repay any amounts paid or advanced if it is ultimately determined that the person did not meet the 
standard of conduct for indemnification.

We qualify as an emerging growth company under the JOBS Act and the reduced disclosure requirements 
applicable to emerging growth companies could make shares of our common stock less attractive to investors.

We qualify as an emerging growth company as defined in the Jumpstart Our Business Startups Act of 2012, or the 
JOBS Act. The JOBS Act contains provisions that, among other things, relax certain reporting requirements for 
emerging growth companies, including certain requirements relating to accounting standards and compensation 
disclosure. For as long as we are an emerging growth company, which may be up to five full fiscal years, we may 
take advantage of exemptions from various reporting and other requirements that are applicable to other public 
companies that are not emerging growth companies, including the requirements to:

• 

• 

• 

• 

• 

provide an auditor’s attestation report on management’s assessment of the effectiveness of our system 
of internal control over financial reporting pursuant to the Sarbanes-Oxley Act of 2002, or the 
Sarbanes-Oxley Act;

comply with any new or revised financial accounting standards applicable to public companies until 
such standards are also applicable to private companies (we have irrevocably elected not to avail 
ourselves of this exemption);

comply with any new audit rules or requirements adopted by the Public Company Accounting 
Oversight Board, or the PCAOB, after April 5, 2012 unless the SEC determines otherwise, including 
requiring mandatory audit firm rotation or a supplement to the auditor’s report in which the auditor 
would be required to provide additional information about the audit and our financial statements;

provide certain disclosure regarding executive compensation required of larger public companies; or

hold stockholder advisory votes on executive compensation.

We cannot predict if investors will find our common stock less attractive because we will not be subject to the same 
reporting and other requirements as other public companies. If some investors find our common stock less attractive 
as a result, there may be a less active trading market for our common stock and the per share market price of our 
common stock could decline and may be more volatile.

As a result of becoming a public company, after we are no longer an emerging growth company, we will be 
subject to the requirements of the Sarbanes-Oxley Act and will be obligated to obtain an audit opinion on the 
effectiveness of internal control over financial reporting. These internal controls may not be determined to be 
effective, which may harm investor confidence and, as a result, the trading price of our common stock.

The Sarbanes-Oxley Act will require our auditors to deliver an attestation report on the effectiveness of our internal 
control over financial reporting in conjunction with their opinion on our audited financial statements after we are no 
longer an emerging growth company. Substantial work on our part is required to implement appropriate processes, 
document the system of internal control over key processes, assess their design, remediate any deficiencies 
identified and test their operation. This process is expected to be both costly and challenging. We cannot give any 
assurances that material weaknesses will not be identified in the future in connection with our compliance with the 
provisions of the Sarbanes-Oxley Act. The existence of any material weakness would preclude a conclusion by 

28

management and our independent auditors that we maintained effective internal control over financial reporting. Our 
management may be required to devote significant time and expense to remediate any material weaknesses that may 
be discovered and may not be able to remediate any material weakness in a timely manner. The existence of any 
material weakness in our internal control over financial reporting could also result in errors in our financial 
statements that could require us to restate our financial statements, cause us to fail to meet our reporting obligations 
and cause investors to lose confidence in our reported financial information, all of which could lead to a decline in 
the market price of our common stock.

We incurred costs as a result of becoming a public company, and such costs may increase if and when we cease to 
be an emerging growth company.

As a public company, we now incur significant legal, accounting, insurance and other expenses, including costs 
associated with public company reporting requirements. The expenses incurred by public companies for reporting 
and corporate governance purposes have generally been increasing. We expect compliance with these public 
reporting requirements and associated rules and regulations to increase expenses, particularly after we are no longer 
an emerging growth company, although we are currently unable to estimate these costs with any degree of certainty. 
We could be an emerging growth company for up to five years, although circumstances could cause us to lose that 
status earlier, which could result in our incurring additional costs applicable to public companies that are not 
emerging growth companies.

We may have assumed unknown liabilities in connection with our acquisitions which could result in unexpected 
liabilities and expenses.

As part of our acquisitions, we (through our operating partnership) received certain assets or interests in certain 
assets subject to existing liabilities, some of which may be unknown to us. Unknown liabilities might include 
liabilities for cleanup or remediation of undisclosed environmental conditions, claims of tenants, vendors or other 
persons dealing with the entities prior to this report (including those that had not been asserted or threatened prior to 
this report), tax liabilities, and accrued but unpaid liabilities incurred in the ordinary course of business. Our 
recourse with respect to such liabilities may be limited. Depending upon the amount or nature of such liabilities, our 
business, financial condition and results of operations, our ability to make distributions to our shareholders and the 
market price of our shares may be adversely affected.

Required payments of principal and interest on our credit facility may leave us with insufficient cash to operate 
our properties or to pay the distributions currently contemplated or necessary to qualify as a REIT and may 
expose us to the risk of default under our debt obligations.

As of December 31, 2017, we had $94.0 million in debt outstanding under our Credit Facility, including our term 
loans. We do not anticipate that our internally generated cash flow will be adequate to repay our anticipated 
indebtedness upon maturity and, therefore, we expect to repay indebtedness through refinancings and future 
offerings of equity and debt securities, either of which we may be unable to secure on favorable terms or at all. Our 
level of debt and any limitations imposed upon us by our debt agreements could have adverse consequences, 
including the following:

• 

our cash flow may be insufficient to meet required principal and interest payments;

•  we may be unable to borrow additional funds as needed or on favorable terms, including to make 

acquisitions;

•  we may be unable to refinance indebtedness at maturity or the refinancing terms may be less favorable 

than the terms of the original indebtedness;

• 

because a portion of our debt bears interest at variable rates, an increase in interest rates could 
materially increase our interest expense;

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•  we may fail to effectively hedge against interest rate volatility;

•  we may be forced to dispose of properties, possibly on disadvantageous terms if we are able to do so at 

all, in order to repay indebtedness;

• 

after debt service, the amount available for distributions to our stockholders may be reduced;

•  we may default on our debt obligations, which could restrict our ability to make any distributions to 

our stockholders;

• 

• 

our ability to make distributions to our stockholders could be restricted by our debt agreements;

our leverage could place us at a competitive disadvantage compared to our competitors who have less 
debt;

•  we may experience increased vulnerability to economic and industry downturns, reducing our ability to 

respond to changing business and economic conditions;

•  we may default on our obligations and the lenders may foreclose on properties that secure their loans 

and receive an assignment of rents and leases;

•  we may violate financial covenants, which would cause a default on our obligations and result in the 

acceleration of our payment obligations;

•  we may inadvertently violate non-financial restrictive covenants in our loan documents, such as 

covenants that require us to maintain the existence of entities, maintain insurance policies and provide 
financial statements, which would entitle the lenders to accelerate our debt obligations; and

• 

our default under any loan with cross-default or cross-collateralization provisions could result in 
default on other indebtedness or result in the foreclosures of other properties.

The realization of any or all of these risks may have an adverse effect on our business, financial condition and 
results of operations, our ability to make distributions to our stockholders and the market price of our common 
stock.

We could become highly leveraged in the future because our organizational documents contain no limitations on 
the amount of debt that we may incur.

As of December 31, 2017, our indebtedness represented approximately 24.2% of our total assets. Our current 
financing policy prohibits incurring debt (secured or unsecured) in excess of 40% of our total book capitalization. 
However, this debt limitation policy can be changed by our board of directors without stockholder approval and 
there are no provisions in our bylaws that limit our ability to incur indebtedness. We could alter the balance between 
our total outstanding indebtedness and the value of our properties at any time. If we become more highly leveraged, 
the resulting increase in outstanding debt could adversely affect our ability to make debt service payments, to pay 
our anticipated distributions and to make the distributions required to qualify as a REIT. The occurrence of any of 
the foregoing risks could adversely affect our business, financial condition and results of operations, our ability to 
make distributions to our stockholders and the market price of our common stock. 

Increases in interest rates may increase our interest expense and adversely affect our cash flows and our ability 
to service our indebtedness and to make distributions to our shareholders.

As of December 31, 2017, we had $34 million of variable-rate indebtedness outstanding that has not been swapped 
for a fixed interest rate and we expect that more of our indebtedness in the future, including borrowings under our 
Credit Facility, some of which may be subject to variable interest rates. Increases in interest rates on any variable 

30

rate indebtedness will increase our interest expense, which could adversely affect our cash flow and our ability to 
pay distributions.

The Company may enter into swap agreements from time to time that may not effectively reduce its exposure to 
changes in interest rates.

The Company may enter into swap agreements from time to time that may not effectively reduce its exposure to 
changes in interest rates. The Company entered into two swap agreements during 2017 and may enter into such 
agreements in the future to manage some of its exposure to interest rate volatility. These swap agreements involve 
risks, such as the risk that counterparties may fail to honor their obligations under these arrangements. In addition, 
these arrangements may not be effective in reducing the Company's exposure to changes in interest rates. In 
addition, we may be limited in the type and amount of hedging transactions that we may use in the future by our 
need to satisfy the REIT income tests under the Code. Failure to hedge effectively against interest rate changes may 
have an adverse effect on our business, financial condition, results of operations, our ability to make distributions to 
our shareholders and the market price of our common shares.

Our use of OP units in our operating partnership as currency to acquire properties could result in stockholder 
dilution and/or limit our ability to sell such properties, which could have a material adverse effect on us.

In the future, we may acquire properties or portfolios of properties through tax deferred contribution transactions in 
exchange for OP units in our operating partnership, which may result in stockholder dilution. This acquisition 
structure may have the effect of, among other things, reducing the amount of tax depreciation we could deduct over 
the tax life of the acquired properties, and may require that we agree to protect the contributors’ ability to defer 
recognition of taxable gain through restrictions on our ability to dispose of the acquired properties or the allocation 
of partnership debt to the contributors to maintain their tax bases. These restrictions could limit our ability to sell 
properties at a time, or on terms, that would be favorable absent such restrictions.

Our charter restricts the ownership and transfer of our outstanding shares which may have the effect of delaying, 
deferring or preventing a transaction or change of control of our Company.

In order for us to maintain our status as a REIT, no more than 50% of the value of our outstanding shares may be 
owned, beneficially or constructively, by five or fewer individuals at any time during the last half of each taxable 
year other than our initial REIT taxable year. Subject to certain exceptions, our charter prohibits any stockholder 
from beneficially or constructively owning more than 9.8% of the outstanding shares of our capital stock, in value or 
number of shares, whichever is more restrictive. The constructive ownership rules under the Code are complex and 
may cause the outstanding shares owned by a group of related individuals or entities to be deemed to be 
constructively owned by one individual or entity. As a result, the acquisition of less than 9.8% of our outstanding 
shares or of our common stock by an individual or entity could cause that individual or entity to own constructively 
more than 9.8% of the outstanding shares of such stock and to be subject to our charter’s ownership limit. Our 
charter also prohibits, among other prohibitions, any person from owning our shares that would result in our being 
“closely held” under Section 856(h) of the Code or otherwise cause us to fail to qualify as a REIT. Any attempt to 
own or transfer shares in violation of these restrictions may result in the shares being automatically transferred to a 
charitable trust or may be void.

Certain provisions of Maryland law could inhibit changes of control, which may discourage third parties from 
conducting a tender offer or seeking other change of control transactions that could involve a premium price for 
our common stock or that our stockholders otherwise believe to be in their best interests.

Certain provisions of the Maryland General Corporation Law, or MGCL, applicable to Maryland corporations may 
have the effect of inhibiting a third party from making a proposal to acquire us or of impeding a change of control 
under circumstances that otherwise could provide our common stockholders with the opportunity to realize a 
premium over the then-prevailing market price of our shares, including:

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• 

• 

“business combination” provisions that, subject to limitations, prohibit certain business combinations 
between us and an “interested stockholder” (defined generally as any person who beneficially owns 
10% or more of the voting power of our shares or an affiliate or associate of ours who was the 
beneficial owner, directly or indirectly, of 10% or more of the voting power of our shares at any time 
within the two-year period immediately prior to the date in question) or an affiliate thereof for five 
years after the most recent date on which the stockholder becomes an interested stockholder, and 
thereafter imposes certain minimum price and/or supermajority stockholder voting requirements on 
these combinations; and

“control share” provisions that provide that holders of “control shares” of our company (defined as 
shares that, when aggregated with all other shares controlled by the stockholder, entitle the stockholder 
to exercise one of three increasing ranges of voting power in electing directors) acquired in a “control 
share acquisition” (defined as the direct or indirect acquisition of ownership or control of issued and 
outstanding “control shares,” subject to certain exceptions) have no voting rights with respect to their 
control shares, except to the extent approved by our stockholders by the affirmative vote of at least 
two-thirds of all the votes entitled to be cast on the matter, excluding all interested shares.

Our bylaws, however, contain provisions exempting us from the business combination and control share acquisition 
provisions of the MGCL and we will not be permitted to opt into either of these provisions in the future without the 
affirmative vote of a majority of the votes cast on the matter by stockholders entitled to vote. Our board of directors 
may not amend or eliminate either of these provisions at any time in the future without the affirmative vote of a 
majority of the votes cast on the matter by stockholders entitled to vote.

Certain provisions of the MGCL permit our board of directors, without stockholder approval and regardless of what 
is currently provided in our charter or bylaws, to implement certain corporate governance provisions, some of which 
are not currently applicable to us. If implemented, these provisions may have the effect of limiting or precluding a 
third party from making an unsolicited acquisition proposal for us or of delaying, deferring or preventing a change in 
control of us under circumstances that otherwise could provide our common stockholders with the opportunity to 
realize a premium over the then current market price. Our charter contains a provision whereby the Company has 
elected to not be subject to the provisions of Title 3, Subtitle 8 of the MGCL without the affirmative consent of the 
shares cast on the matter by stockholders entitled to vote.

We could increase the number of authorized shares, classify and reclassify unissued shares and issue shares 
without stockholder approval.

Our board of directors, without stockholder approval, has the power under our charter to amend our charter to 
increase or decrease the aggregate number of shares or the number of shares of any class or series that we are 
authorized to issue, and to authorize us to issue authorized but unissued common stock or preferred stock. In 
addition, under our charter, our board of directors has the power to classify or reclassify any unissued common or 
preferred shares into one or more classes or series of shares and set or change the preference, conversion or other 
rights, voting powers, restrictions, limitations as to dividends and other distributions, qualifications or terms or 
conditions of redemption for such newly classified or reclassified shares. As a result, we may issue series or classes 
of common stock or preferred stock with preferences, dividends, powers and rights, voting or otherwise, that are 
senior to, or otherwise conflict with, the rights of holders of our common stock. Although our board of directors has 
no such intention at the present time, it could establish a class or series of preferred shares that could, depending on 
the terms of such class or series, delay, defer or prevent a transaction or a change of control that might involve a 
premium price for our common stock or that our stockholders otherwise believe to be in their best interests.

Certain provisions in the partnership agreement of our operating partnership may delay or prevent unsolicited 
acquisitions of us.

Provisions of the partnership agreement of our operating partnership may delay or make more difficult unsolicited 
acquisitions of us or changes of our control. These provisions could discourage third parties from making proposals 

32

involving an unsolicited acquisition of us or change of our control, although some stockholders or limited partners 
might consider such proposals, if made, desirable. These provisions include, among others:

• 

• 

• 

• 

redemption rights of qualifying parties;

a requirement that we may not be removed as the general partner of our operating partnership without 
our consent;

transfer restrictions on OP units; and

our ability, as general partner, in some cases, to amend the partnership agreement and to cause our 
operating partnership to issue additional partnership interests with terms that could delay, defer or 
prevent a merger or other change of control of us or our operating partnership without the consent of 
our stockholders or the limited partners.

Our charter and bylaws, the partnership agreement of our operating partnership and Maryland law also contain other 
provisions that may delay, defer or prevent a transaction or a change of control that might involve a premium price 
for our common stock or that our stockholders otherwise believe to be in their best interest.

We may change our business, investment and financing strategies without stockholder approval.

We may change our business, investment and financing strategies without a vote of, or notice to, our stockholders, 
which could result in our making investments and engaging in business activities that are different from, and 
possibly riskier than, the investments and businesses described in this report. In particular, a change in our 
investment strategy, including the manner in which we allocate our resources across our portfolio or the types of 
assets in which we seek to invest, may increase our exposure to real estate market fluctuations. In addition, we may 
in the future increase the use of leverage at times and in amounts that we, in our discretion, deem prudent and such 
decision would not be subject to stockholder approval. Furthermore, our board of directors may determine that 
healthcare properties do not offer the potential for attractive risk-adjusted returns for an investment strategy. 
Changes to our strategies with regards to the foregoing could adversely affect our financial condition, results of 
operations and our ability to make distributions to our stockholders.

Our rights and the rights of our stockholders to take action against our directors and officers are limited, which 
could limit your recourse in the event that we take certain actions which are not in your best interests.

Our charter eliminates the liability of our directors and officers to us and our stockholders for money damages, 
except for liability resulting from:

• 

• 

actual receipt of an improper benefit or profit in money, property or services; or

active and deliberate dishonesty by the director or officer that was established by a final judgment as 
being material to the cause of action adjudicated.

Our charter authorizes us to indemnify our present and former directors and officers for actions taken by them in 
those and other capacities to the maximum extent permitted by Maryland present and former law. Our bylaws 
obligate us to indemnify each present and former director or officer, to the maximum extent permitted by Maryland 
law, in the defense of any proceeding to which he or she is made, or threatened to be made, a party by reason of his 
or her service to us. In addition, we may be obligated to advance the defense costs incurred by our director and 
officers. We have entered into indemnification agreements with our officers and intend to enter into indemnification 
agreements with our directors, granting them express indemnification rights. As a result, we and our stockholders 
may have more limited rights against our directors and officers than might otherwise exist absent the current 
provisions in our charter, bylaws and indemnification agreements or that might exist with other companies.

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Our charter contains provisions that make removal of our directors difficult, which could make it difficult for our 
stockholders to effect changes to our management and may prevent a change in control of our company that is in the 
best interests of our stockholders. Our charter provides that a director may only be removed for cause upon the 
affirmative vote of holders of two-thirds of all the votes entitled to be cast generally in the election of directors. 
Vacancies may be filled only by a majority of the remaining directors in office, even if less than a quorum. These 
requirements make it more difficult to change our management by removing and replacing directors and may 
prevent a change in control of our company that is in the best interests of our stockholders.

We are a holding company with no direct operations and, as such, we will rely on funds received from our 
operating partnership to pay liabilities, and the interests of our stockholders will be structurally subordinated to 
all liabilities and obligations of our operating partnership and its subsidiaries.

We are a holding company and conduct substantially all of our operations through our operating partnership. We do 
not have, apart from an interest in our operating partnership, any independent operations. As a result, we will rely on 
distributions from our operating partnership to pay any dividends we might declare on shares of our common stock. 
We will also rely on distributions from our operating partnership to meet any of our obligations, including any tax 
liability on taxable income allocated to us from our operating partnership. In addition, because we are a holding 
company, your claims as stockholders will be structurally subordinated to all existing and future liabilities and 
obligations (whether or not for borrowed money) of our operating partnership and its subsidiaries. Therefore, in the 
event of our bankruptcy, liquidation or reorganization, our assets and those of our operating partnership and its 
subsidiaries will be available to satisfy the claims of our stockholders only after all of our and our operating 
partnership’s and its subsidiaries’ liabilities and obligations have been paid in full.

Our operating partnership may issue additional OP units to third parties without the consent of our stockholders, 
which would reduce our ownership percentage in our operating partnership and would have a dilutive effect on 
the amount of distributions made to us by our operating partnership and, therefore, the amount of distributions 
we can make to our stockholders.

We own 100% of the outstanding OP units and we may, in connection with our acquisition of properties or 
otherwise, cause our operating partnership to issue additional OP units to third parties. Such issuances would reduce 
our ownership percentage in our operating partnership and affect the amount of distributions made to us by our 
operating partnership and, therefore, the amount of distributions we can make to our stockholders. Because you will 
not directly own OP units, you will not have any voting rights with respect to any such issuances or other 
partnership level activities of our operating partnership.

Risks Related to Our Qualification and Operation as a REIT

Failure to remain qualified as a REIT, would cause us to be taxed as a regular corporation, which would 
adversely affect the value of our shares and substantially reduce funds available for distributions to our 
stockholders.

Our organization and proposed method of operation have enabled us to meet the requirements for qualification and 
taxation as a REIT commencing with our taxable year ended December 31, 2015. However, we cannot assure you 
that we will remain qualified as a REIT. Qualification as a REIT involves the application of highly technical and 
complex Code provisions for which there are only limited judicial and administrative interpretations. The 
complexity of these provisions and of the applicable Treasury regulations that have been promulgated under the 
Code, or the Treasury Regulations, is greater in the case of a REIT that, like us, holds its assets through a 
partnership. The determination of various factual matters and circumstances not entirely within our control may 
affect our ability to qualify as a REIT. In order to qualify as a REIT, we must satisfy a number of requirements, 
including requirements regarding the ownership of our stock, the composition of our assets and the composition of 
our income. In addition, we must distribute to stockholders annually at least 90% of our REIT taxable income, 
determined without regard to the dividends paid deduction and excluding net capital gains. Legislation, new 
Treasury Regulations, administrative interpretations or court decisions may materially and adversely affect our 
ability to qualify as a REIT for U.S. federal income tax purposes.

34

If we fail to qualify as a REIT in any taxable year, we will face serious tax consequences that will substantially 
reduce the funds available for distribution to our stockholders because:

•  we would not be allowed a deduction for dividends paid to stockholders in computing our taxable 

income and would be subject to U.S. federal income tax at regular corporate rates;

•  we could be subject to increased state and local taxes; and

• 

unless we are entitled to relief under certain U.S. federal income tax laws, we could not re-elect REIT 
status until the fifth calendar year after the year in which we failed to qualify as a REIT.

In addition, if we fail to qualify as a REIT, we will no longer be required to make distributions. As a result of all 
these factors, our failure to qualify as a REIT could impair our ability to expand our business and raise capital, and it 
would adversely affect the market price of our common shares.

If our operating partnership failed to qualify as a “partnership” for U.S. federal income tax purposes, we would 
cease to qualify as a REIT and suffer other adverse consequences.

We believe that our operating partnership should be treated either as an entity disregarded from us or, after the 
admission of additional partners, if any, as a “partnership” for U.S. federal income tax purposes. As a disregarded 
entity or a partnership, our operating partnership will not be subject to U.S. federal income tax on its income. 
Instead, each of its partners will be allocated, and may be required to pay tax with respect to, its share of our 
operating partnership’s income. We cannot assure you that the IRS will not challenge the status of our operating 
partnership, or that a court would not sustain such a challenge. If the Internal Revenue Service, or IRS, were 
successful in treating our operating partnership as an entity taxable as a corporation, it would be liable for U.S. 
federal and state corporate income taxes on its taxable income and we would fail to meet the gross income tests and 
certain of the asset tests applicable to REITs under the Code and cease to qualify as a REIT.

We may face other tax liabilities that reduce our cash flows.

We may be subject to certain federal, state and local taxes on our income and assets, including taxes on any 
undistributed income, tax on income from some activities conducted as a result of a foreclosure, taxes on income 
from certain “prohibited transactions” and state or local income, property and transfer taxes. In addition, any TRS 
that we may form or in which we may invest will be subject to regular corporate federal, state and local taxes. Any 
of these taxes would decrease cash available for distributions to our stockholders.

To maintain our status as a REIT and avoid the payment of U.S. federal income and excise taxes, we may be 
forced to borrow funds, use proceeds from the issuance of securities, pay taxable dividends of our stock or debt 
securities or sell assets to make distributions, in each case during unfavorable market conditions and which may 
result in our distributing amounts that would otherwise be used for our operations.

To maintain our status as a REIT, we generally must distribute to our stockholders at least 90% of our REIT taxable 
income each year, determined without regard to the dividends paid deduction and excluding net capital gains, and 
we will be subject to regular corporate income taxes to the extent that we distribute less than 100% of our REIT 
taxable income (determined without regard to the deduction for dividends paid) each year. In addition, we will be 
subject to a 4% nondeductible excise tax on the amount, if any, by which distributions paid by us in any calendar 
year are less than the sum of 85% of our ordinary income, 95% of our capital gain net income and 100% of our 
undistributed income from prior years. These requirements could cause us to distribute amounts that otherwise 
would be spent on operations, the acquisitions of properties and the service of our debt. It is possible that we could 
be required to borrow funds, use proceeds from the issuance of securities, pay taxable dividends of our stock or debt 
securities or sell assets in order to distribute enough of our taxable income to qualify or maintain our qualification as 
a REIT and to avoid the payment of U.S. federal income and excise taxes. We cannot assure you that a sufficient 
amount of capital will be available to us on favorable terms, or at all, when needed for the foregoing purposes, 

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which would materially and adversely affect our financial condition, results of operations, cash flows and ability to 
pay distributions, and the market price of our common stock.

Complying with the REIT requirements may cause us to forego otherwise attractive opportunities or liquidate 
otherwise attractive investments.

To maintain our status as a REIT for U.S. federal income tax purposes, we must continually satisfy tests concerning, 
among other things, the sources of our income, the nature and diversification of our assets, the amounts we distribute 
to our stockholders and the ownership of our shares. In order to meet these tests, we may be required to forego 
investments we might otherwise make or liquidate otherwise attractive investments. Compliance with the REIT 
requirements may reduce our income and amounts available for distribution to our stockholders and otherwise 
hinder our performance.

The “prohibited transactions” tax may limit our ability to dispose of our properties.

A REIT’s net gain or income from “prohibited transactions” is subject to a 100% penalty tax. In general, prohibited 
transactions are sales or other dispositions of property, other than foreclosure property, held primarily for sale to 
customers in the ordinary course of business. Although a safe harbor regarding the characterization of the sale of real 
property by a REIT as a prohibited transaction is available, we cannot assure you that we will be able to comply 
with the safe harbor with respect to any sale of our properties or that we will avoid owning property that may be 
characterized as held primarily for sale to customers in the ordinary course of business. Consequently, we may 
choose not to engage in an otherwise attractive sale of property or may conduct such a sale through a TRS, which 
would subject such sale to federal and state income taxation.

Any ownership of a TRS will be subject to limitations, and our transactions with a TRS cause us to be subject to a 
100% penalty tax on certain income or deductions if those transactions are not conducted on arm’s-length terms.

We have formed one TRS, and in the future, may form other TRSs for various reasons, including for the purpose of 
leasing “qualified healthcare properties” from us pursuant to the provisions of REIT Investment Diversification and 
Empowerment Act of 2007, or RIDEA. Overall, no more than 20% of the value of a REIT’s assets may consist of 
stock or securities of one or more TRSs. In addition, the Code limits the deductibility of interest paid or accrued by a 
TRS to its parent REIT to assure that the TRS is subject to an appropriate level of corporate taxation. The Code also 
imposes a 100% excise tax on certain transactions between a TRS and its parent REIT that are not conducted on an 
arm’s-length basis. We will monitor the value of our respective investments in our TRSs for the purpose of ensuring 
compliance with the TRS ownership limitation and will structure any future transactions with any TRS on terms that 
we believe are arm’s length to avoid incurring the 100% excise tax described above. However, there can be no 
assurance that we will be able to comply with such TRS ownership limitation or to avoid application of the 100% 
excise tax.

TRSs will increase our overall tax liability.

Our one TRS, and any TRSs that we may form in the future, including a TRS formed to lease “qualified healthcare 
properties” from us under the provisions of RIDEA, will be subject to federal and state income tax on its taxable 
income. Accordingly, although our ownership of a TRS may allow us to participate in income we otherwise could 
not receive directly as a REIT, such income would be fully subject to federal and state income tax.

If a TRS tenant failed to qualify as a TRS, or the operator of a facility engaged by a TRS tenant did not qualify as 
an “eligible independent contractor,” we could fail to qualify as a REIT and could be subject to higher taxes and 
have less cash available for distribution to our stockholders.

We may, in the future, lease certain of our properties that qualify as “qualified healthcare properties” to a TRS 
tenant, although we have no present intention to do so. Rent paid by a tenant that is a “related party tenant” of ours 
will not be qualifying income for purposes of the two gross income tests applicable to REITs. However, so long as 
any TRS tenant of ours qualifies as a TRS, it will not be treated as a “related party tenant” with respect to our 

36

healthcare properties that are managed by “eligible independent contractors.” We would seek to structure any future 
arrangements with a TRS tenant such that the TRS tenant would qualify to be treated as a TRS for U.S. federal 
income tax purposes, but there can be no assurance that the IRS would not challenge the status of a TRS or that a 
court would not sustain such a challenge. If the IRS were successful in disqualifying a TRS tenant from treatment as 
a TRS, it is possible that we would fail to meet the asset tests applicable to REITs and a significant portion of our 
income would fail to qualify for the gross income tests. If we failed to meet either the asset or gross income tests, we 
would likely lose our REIT qualification for federal income tax purposes.

Additionally, if the operator of a facility engaged by a TRS tenant does not qualify as an “eligible independent 
contractor,” we could fail to qualify as a REIT. Any operator of a healthcare facility leased to a TRS tenant must 
qualify as an “eligible independent contractor” under the REIT rules in order for the rent paid to us by such TRS 
tenant to be qualifying income for purposes of the REIT gross income tests. Among other requirements, in order to 
qualify as an eligible independent contractor a facility operator must not own, directly or indirectly, more than 35% 
of our outstanding shares and no person or group of persons can own more than 35% of our outstanding shares and 
the ownership interests of the facility operator, taking into account certain ownership attribution rules. The 
ownership attribution rules that apply for purposes of these 35% thresholds are complex. Although we would 
monitor ownership of our shares by any facility operators and their owners, there can be no assurance that these 
ownership levels will not be exceeded.

If leases of our properties are not respected as true leases for U.S. federal income tax purposes, we would fail to 
qualify as a REIT and would be subject to higher taxes and have less cash available for distribution to our 
stockholders.

Rents paid to us by third-party tenants and any TRS tenant that we may form in the future pursuant to the leases of 
our properties will constitute substantially all of our gross income. In order for such rent to qualify as “rents from 
real property” for purposes of the gross income tests applicable to REITs, the leases must be respected as true leases 
for U.S. federal income tax purposes and not be treated as service contracts, joint ventures or some other type of 
arrangement. If our leases are not respected as true leases for U.S. federal income tax purposes, we would fail to 
qualify as a REIT.

You may be restricted from acquiring or transferring certain amounts of our common stock.

The share ownership restrictions of the Code for REITs and the 9.8% share ownership limit and other restrictions on 
ownership and transfer of our shares contained in our charter may inhibit market activity in our shares and restrict 
our business combination opportunities.

In order to maintain our status as a REIT each taxable year, five or fewer individuals, as defined in the Code, may 
not own, beneficially or constructively, more than 50% in value of our issued and outstanding shares at any time 
during the last half of each taxable year. Attribution rules in the Code determine if any individual or entity 
beneficially or constructively owns our shares under this requirement. Additionally, at least 100 persons must 
beneficially own our shares during at least 335 days of a taxable year for each taxable year. To help insure that we 
meet these tests, our charter restricts the acquisition and ownership of shares.

Our charter, with certain exceptions, authorizes our directors to take such actions as are necessary and desirable to 
preserve our qualification as a REIT. Unless exempted by our board of directors, our charter prohibits any person 
from beneficially or constructively owning more than 9.8% in value of the outstanding shares of our capital stock or 
9.8%, in value or number of shares, whichever is more restrictive, of the outstanding shares of our common stock. 
Our board of directors may not grant an exemption from these restrictions to any proposed transferee whose 
ownership in excess of such limits would result in our failing to qualify as a REIT. This, as well as other restrictions 
on transferability and ownership, will not apply if our board of directors determines that it is no longer in our best 
interests to continue to qualify as a REIT.

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Dividends payable by REITs do not qualify for the reduced tax rates available for some dividends.

The maximum tax rate applicable to “qualified dividend income” payable to U.S. stockholders that are taxed at 
individual rates is 20%. Dividends payable by REITs, however, generally are not eligible for the reduced rates on 
qualified dividend income. The more favorable rates applicable to regular corporate qualified dividends could cause 
investors who are taxed at individual rates to perceive investments in REITs to be relatively less attractive than 
investments in the stocks of non-REIT corporations that pay dividends, which could adversely affect the value of the 
shares of REITs, including our common stock. However, for tax years beginning after December 31, 2017, certain 
stockholders may be able to deduct up to 20% of "qualified REIT dividends" pursuant to Section 199A of the Code 
subject to certain limitations set forth in the Code.

Distributions to tax-exempt stockholders may be classified as unrelated business tax income.

In general, neither ordinary nor capital gain distributions with respect to our common stock, nor gain from the sale 
of our common stock, should constitute unrelated business tax income, or UBTI, to a tax-exempt stockholder. 
However, under certain limited circumstances, income and gain recognized by certain tax-exempt stockholders 
could be treated, in whole or in part, as UBTI.

Non-U.S. stockholders may be subject to FIRPTA taxation upon the sale of their shares of our common stock.

Subject to the exceptions described herein, a non-U.S. person generally is subject to U.S. federal income tax on gain 
recognized on a disposition of our stock under the Foreign Investment in Real Property Tax Act, or FIRPTA. 
However, such FIRPTA tax will not apply if we are “domestically controlled,” meaning less than 50% of our stock, 
by value, has been owned directly or indirectly by non-U.S. persons during a specified look-back period. In addition, 
even if we were not domestically controlled, such tax would not apply to such non-U.S. stockholder if our common 
stock was traded on an established securities market and such stockholder did not, at any time during the five-year 
period prior to a sale of our common stock, directly or indirectly own more than 5% of the value of our outstanding 
common stock. We cannot assure you that we will qualify as a “domestically controlled” REIT, although we expect 
our stock will be regularly traded on an established securities market.

Our capital gain distributions to non-U.S. stockholders attributable to our sales of U.S. real property interests 
may be subject to tax under FIRPTA.

A non-U.S. stockholder generally is subject to U.S. income tax on our capital gain distributions attributable to our 
sales of U.S. real property interests under FIRPTA. However, if our common stock is regularly traded on an 
established securities market, such distributions will not be subject to such tax if such stockholder did not, at any 
time during the one-year period preceding the distribution, directly or indirectly own more than 5% of the value of 
our outstanding common stock. While we expect our stock will be regularly traded on an established securities 
market, if it is not so traded, or if we are unable to determine the level of ownership of a particular non-U.S. 
stockholder, we may be required to withhold 35% of any distribution to such stockholder that we designate as a 
capital gain dividend.

We may be subject to adverse legislative or regulatory tax changes that could reduce the market price of our 
common stock.

At any time, the U.S. federal income tax laws governing REITs or the administrative interpretations of those laws 
may be amended. We cannot predict when or if any new U.S. federal income tax law, regulation or administrative 
interpretation, or any amendment to any existing U.S. federal income tax law, regulation or administrative 
interpretation, will be adopted, promulgated or become effective and any such law, regulation, or interpretation may 
take effect retroactively. We and our stockholders could be adversely affected by any such change in the U.S. federal 
income tax laws, regulations or administrative interpretations.

In December 2017, Congress enacted a comprehensive tax reform bill (the “2017 Tax Reform Bill”). Among other 
things, the 2017 Tax Reform Bill reduces the top corporate tax rate from 35% to 21%, allows a deduction of up to 

38

20% of qualified business income including qualified REIT dividends, eliminates the corporate alternative minimum 
tax, and places certain additional limitations on the deductibility of interest expense. Additionally, the 2017 Tax 
Reform Bill requires that taxpayers using the accrual method for income tax accounting take into account certain 
items of income for income tax purposes no later than the time such items are taken into account as revenue for 
financial accounting purposes on certain financial statements. To the extent that we are required to recognize any 
item of revenue for financial accounting purposes (such as straight-lining of rent pursuant to Accounting Standards 
Codification Topic 840), we may be required to recognize such item for income tax purposes. The full effect of the 
2017 Tax Reform Bill on the real estate industry and our business are not yet known.

Risks Related to our Common Stock

The market price and trading volume of our common stock may be volatile.

Our common stock is listed on the New York Stock Exchange.  As an active trading market continues to develop for 
our common stock, the market price of our common stock may be volatile. In addition, the trading volume in our 
common stock may fluctuate and cause significant price variations to occur, and investors in our common stock may 
from time to time experience a decrease in the value of their shares, including decreases unrelated to our operating 
performance or prospects. If the market price of our common stock declines significantly, you may be unable to 
resell your shares at or above the price at which you purchased such shares. We cannot assure you that the market 
price of our common stock will not fluctuate or decline significantly in the future.

Some of the factors that could negatively affect our share price or result in fluctuations in the price or trading 
volume of our common stock include:

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

• 

actual or anticipated variations in our quarterly operating results or dividends;

changes in our FFO or earnings estimates;

publication of research reports about us or the real estate industry;

increases in market interest rates that lead purchasers of our shares to demand a higher yield;

changes in market valuations of similar companies;

adverse market reaction to any additional debt we incur in the future;

additions or departures of key management personnel;

actions by institutional stockholders;

speculation in the press or investment community;

the realization of any of the other risk factors presented in this report;

the extent of investor interest in our securities;

the general reputation of REITs and the attractiveness of our equity securities in comparison to other 
equity securities, including securities issued by other real estate-based companies;

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our underlying asset value;

investor confidence in the stock and bond markets generally;

changes in tax laws;

39

 
• 

• 

• 

• 

• 

future equity issuances;

failure to meet earnings estimates;

failure to meet and maintain REIT qualification;

changes in our credit ratings; and

general market and economic conditions.

In the past, securities class-action litigation has often been instituted against companies following periods of 
volatility in the price of their common stock. This type of litigation could result in substantial costs and divert our 
management’s attention and resources, which could have a material adverse effect on us, including our financial 
condition, results of operations, cash flow and the market price of our common stock.

Increases in market interest rates may have an adverse effect on the market price of our common stock as prospective 
purchasers of our common stock may expect a higher dividend yield and as an increased cost of borrowing may 
decrease our funds available for distribution.

One of the factors that will influence the market price of our common stock will be the dividend yield on the 
common stock (as a percentage of the price of our common stock) relative to market interest rates. An increase in 
market interest rates, which are currently at low levels relative to historical rates, may lead prospective purchasers of 
our common stock to expect a higher dividend yield (with a resulting decline in the trading prices of our common 
stock) and higher interest rates would likely increase our borrowing costs and potentially decrease funds available 
for distribution. Thus, higher market interest rates could cause the market price of our common stock to decrease.

Our issuance of equity securities or the perception that such issuances might occur could materially adversely 
affect us, including the per share trading price of our common stock.

The vesting of any restricted shares granted to certain directors, executive officers and other employees under our 
2014 Incentive Plan, the issuance of our common stock or OP Units in connection with future property, portfolio or 
business acquisitions and other issuances of our common stock could have an adverse effect on the market price of 
our common stock, and the existence of our common stock issuable under our 2014 Incentive Plan may adversely 
affect the terms upon which we may be able to obtain additional capital through the sale of equity securities. In 
addition, future issuances of our common stock may be dilutive to existing stockholders. 

If securities analysts do not publish research or reports about our industry or if they downgrade our common 
stock or the healthcare-related real estate sector, the price of our common stock could decline.

The trading market for our common stock relies in part upon the research and reports that industry or financial 
analysts publish about us or our industry. We have no control over these analysts. Furthermore, if one or more of the 
analysts who do cover us downgrades our shares or our industry, or the stock of any of our competitors, the market 
price of our common stock could decline. If one or more of these analysts ceases coverage of our company, we 
could lose attention in the market which in turn could cause the market price of our common stock to decline.

Future sales of shares of our common stock, particularly by our executive officers or directors, may cause the per 
share trading price of our common stock to decline.

Any sales of a substantial number of shares of our common stock, or the perception that those sales might occur, 
may cause the market price of the common stock to decline. After the expiration of any applicable transfer 
restrictions imposed by our 2014 Incentive Plan, stock purchase agreements or lockup agreements with us, our 
executive officers and directors will have the ability to sell all of any portion of the applicable common stock which 
could cause the market price of our common stock to decline.

40

ITEM 1B. UNRESOLVED STAFF COMMENTS

None.

ITEM 2. PROPERTIES

In addition to the information provided below, see Item 1, "Business," Note 2 to the Consolidated Financial 
Statements in Item 8 "Financial Statements and Supplementary Data," and Schedule III of Item 15 of this Annual 
Report on Form 10-K for more detailed information about the Company's properties as of December 31, 2017. 

Scheduled Lease Expirations

As of December 31, 2017, the weighted average remaining years to maturity pursuant to the leases with our tenants 
was approximately 7.4 years, with expirations through 2033. The table below details scheduled lease expirations, as 
of December 31, 2017, for our properties for the periods indicated.

Year

2018

2019

2020

2021

2022

2023

2024

2025

2026

Thereafter

Month-to-Month

Totals

Total Leased Square Footage

Annualized Lease Revenue

Number of
Leases Expiring

Amount

Percent (%)

Amount 
(in thousands)

Percent (%)

31

32

39

17

29

13

5

4

4

29

4

207

154,789

166,710

199,984

152,224

180,610

74,004

37,433

64,493

98,911

651,562

3,740

1,784,460

8.7 %

9.3 %

11.2 %

8.5 %

10.1 %

4.2 %

2.1 %

3.6 %

5.6 %

36.5 %

0.2 %

100.0% $

3,317

3,916

3,720

3,061

3,845

1,569

1,139

2,144

2,343

11,501

39

36,594

9.1 %

10.7 %

10.2 %

8.4 %

10.5 %

4.3 %

3.1 %

5.8 %

6.4 %

31.4 %

0.1 %

100.0%

ITEM 3.    LEGAL PROCEEDINGS

The Company may, from time to time, be involved in litigation arising in the ordinary course of business or which 
may be expected to be covered by insurance. The Company is not aware of any pending or threatened litigation that, 
if resolved against the Company, would have a material adverse effect on the Company’s consolidated financial 
position, results of operations or cash flows.

ITEM 4.   MINE SAFETY DISCLOSURES

None.

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41

 
PART II.

ITEM 5.   MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS 
AND ISSUER PURCHASES OF EQUITY SECURITIES

Shares of the Company's common stock are traded on the New York Stock Exchange under the symbol "CHCT." At 
February 16, 2018, there were 17 stockholders of record. The following table sets forth the high and low sales prices 
per share of common stock and the dividends declared and paid per share of common stock related to the years 
ended December 31, 2017 and 2016.

2017

First quarter

Second quarter

Third quarter

Fourth quarter (1)

2016

First quarter

Second quarter

Third quarter

Fourth quarter

_________

High

Low

Dividends
Declared and Paid
per Share

$

$

$

$

$

$

$

$

24.94 $

26.50 $

27.95 $

30.64 $

19.39 $

21.39 $

23.71 $

23.69 $

21.33 $

23.76 $

23.30 $

26.06 $

15.87 $

17.70 $

20.55 $

19.61 $

0.3900

0.3925

0.3950

0.3975

0.3800

0.3825

0.3850

0.3875

(1) Our fourth quarter dividend is payable on March 2, 2018 to shareholders of record on February 16, 2018.

Future dividends will be declared and paid at the discretion of the Board of Directors. The Company’s ability to pay 
dividends is dependent upon its ability to generate funds from operations and cash flows, and to make accretive new 
investments.

42

Stock Performance Graph 

The following graph compares, over a measurement period beginning May 21, 2015 and ending on December 31, 
2017, the cumulative total return on our common stock with (i) the cumulative total return on the stocks included in 
the Russell 3000 Index and (ii) the cumulative total return on the stocks included in the NAREIT All Equity REIT 
Index. The performance graph assumes that the value of the investment in our common stock, the Russell 3000 
Index and the NAREIT All Equity REIT Index was $100 at May 21, 2015, the date our common stock began 
publicly trading on the New York Stock Exchange, and that all dividends were reinvested.

Index

5/21/2015 12/31/2015 12/31/2016 12/31/2017

Period Ending

Community Healthcare Trust Incorporated

Russell 3000 Index

NAREIT All Equity REIT Index

$

$

$

100.00 $

95.98 $

129.42 $

167.99

100.00 $

95.92 $

108.14 $

130.99

100.00 $

103.15 $

112.05 $

121.77

There can be no assurance that our common stock performance will continue in the future with the same or similar 
trends depicted in the stock performance graph above. We will not make or endorse any predictions as to future 
stock performance.

The information provided under the heading “Stock Performance Graph” shall not be deemed to be “soliciting 
material” or to be “filed” with the SEC or subject to its proxy regulations or to the liabilities of Section 18 of the 
Securities Exchange Act of 1934, as amended, other than as provided in Item 201 of Regulation S-K. The 
information provided in this section shall not be deemed to be incorporated by reference into any filing under the 
Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended.

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43

 
ITEM 6. SELECTED FINANCIAL DATA

The following table sets forth financial information for the Company, which is derived from the Consolidated 
Financial Statements of the Company. The Company was formed on March 28, 2014, therefore, no financial data 
is available prior to that date.

(Amounts in thousands except per share data)

Statement of Operations Data:

Total revenues

Total expenses

Other income (expense), net

Net income (loss)

Diluted Income (loss) per share:

Income (loss) per diluted common share

Weighted average common shares outstanding - Diluted

Balance Sheet Data (as of the end of the period):

Real estate properties, gross

Real estate properties, net

Mortgage notes receivable, net

Total assets

Debt, net

Total stockholders' equity

Other Data:

Funds from operations (2)

Funds from operations per common share - Diluted (2)

Dividends paid

Dividends declared and paid per common share

Year Ended December 31,

2017

2016

2015 (1)

For the Period 
from March 28, 
2014 (inception) 
to 
December 31, 
2014

$

$

$

$

$

$

$

$

$

$

$

$

$

37,343 $

25,197 $

8,632 $

29,956

(3,877)

21,328

(1,148)

9,759

(329)

3,510 $

2,721 $

(1,456) $

0.19 $

0.24 $

14,815

11,320

(0.31) $

4,727

388,486 $

252,736 $

132,967 $

352,350 $

234,332 $

127,764 $

10,633 $

10,786 $

10,897 $

385,766 $

251,529 $

142,803 $

93,353 $

51,000 $

17,000 $

283,374 $

194,007 $

122,270 $

21,224 $

15,912 $

1.41 $

24,432

1.41 $

17,783 $

1.565 $

1.525 $

3,747 $

0.79 $

3,928 $

0.517 $

—

—

—

—

—

200

—

—

—

2

—

2

—

—

—

—

(1) The Company completed it initial public offering and began operations on May 27, 2015.
(2) See "Management's Discussion and Analysis of Financial Condition and Results of Operations" for a discussion of funds from operations 
("FFO"), including why the Company presents FFO and a reconciliation of net income to FFO.

44

ITEM 7.    MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND 
RESULTS OF OPERATIONS

The purpose of this Management's Discussion and Analysis ("MD&A") is to provide an understanding of the 
Company's consolidated financial condition, results of operations and cash. MD&A is provided as a supplement to, 
and should be read in conjunction with, the Company's Consolidated Financial Statements and accompanying notes.

Overview

We were organized in the State of Maryland on March 28, 2014. We are a self-administered, self-managed 
healthcare REIT that acquires and owns properties that are leased to hospitals, doctors, healthcare systems or other 
healthcare service providers in our target submarkets. The Company conducts its business through an UPREIT 
structure in which its properties are owned by its operating partnership, either directly or through subsidiaries. The 
Company is the sole general partner, owning 100% of the OP units. 

Emerging Growth Company

We have elected to be an emerging growth company, as defined in the JOBS Act since 2015. An emerging growth 
company may take advantage of specified reduced reporting requirements and is relieved of certain other significant 
requirements that are otherwise generally applicable to public companies. As an emerging growth company, among 
other things:

•  we are exempt from the requirement to obtain an attestation and report from our auditors on the assessment 

of our internal control over financial reporting pursuant to the Sarbanes-Oxley Act;

•  we are permitted to provide less extensive disclosure about our executive compensation arrangements; and

•  we are not required to give our stockholders non-binding advisory votes on executive compensation or 

golden parachute arrangements.

The JOBS Act also permits us, as an emerging growth company, to take advantage of an extended transition period 
to comply with new or revised accounting standards applicable to public companies and thereby allows us to delay 
the adoption of those standards until those standards would apply to private companies. We have irrevocably elected 
not to avail ourselves of this exemption from new or revised accounting standards, and, therefore, will be subject to 
the same new or revised accounting standards as other public companies that are not emerging growth companies.

We may take advantage of these provisions for up to five years or such earlier time that we are no longer an 
emerging growth company. We will cease to be an emerging growth company upon the earliest to occur of: (i) the 
last day of the first fiscal year in which we have more than $1.07 billion in annual revenues; (ii) the date we qualify 
as a "large accelerated filer," with at least $700 million in market value of our common stock held by non-affiliates; 
(iii) the issuance, in any three-year period, of more than $1.0 billion of non-convertible debt securities; and (iv) the 
last day of the fiscal year ending after the fifth anniversary of our IPO in May 2015.

Trends and Matters Impacting Operating Results

Management monitors factors and trends that it believes are important to the Company and the REIT industry in 
order to gauge their potential impact on the operations of the Company. Certain of the factors and trends that 
management believes may impact the operations of the Company are discussed below.

Real estate investments

During 2017, the Company invested in 28 real estate properties for an aggregate purchase price of approximately 
$133.2 million, including cash consideration of approximately $132.6 million. Upon acquisition, the real estate 

45

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properties were approximately 98.8% leased in the aggregate with lease expirations through 2032. The Company 
also acquired a property, adjacent to its corporate office, for a cash purchase price of approximately $0.9 million. 
The property is leased to a tenant but the Company intends to use the property for future expansion of its corporate 
office. In addition, we funded a $5.0 million mezzanine loan to the tenant of one of the properties acquired and 
purchased $11.45 million face value of certain promissory notes, secured by accounts receivable of our bankrupt 
borrower, for $8.75 million from a syndicate of banks, a $2.7 million discount to face value. See Notes 4 and 5 to 
the Consolidated Financial Statements for further discussion related to this note purchase and bankruptcy.

Acquisition Pipeline

The Company has three properties under definitive purchase agreements for an aggregate purchase price of 
approximately $16.8 million with expected returns ranging from approximately 9.0% to 9.6% . The Company 
anticipates these properties will close during the first quarter of 2018. However, the Company is currently 
performing due diligence procedures customary for these types of transactions and cannot provide assurance as to 
the timing of when, or whether, these transactions will actually close. 

The Company also has three properties under definitive purchase agreements, to be acquired after completion and 
occupancy, for an aggregate expected purchase price of approximately $40.4 million. The Company expects to close 
on one of these properties sometime in the first half of 2018 and expects to close on the remaining two properties 
sometime in the second half of 2018. The Company's expected aggregate return on these investments ranges up to 
approximately 11%.  However, the Company cannot provide assurance as to the timing of when, or whether, these 
transactions will actually close.

The Company anticipates funding these investments with cash from operations, through proceeds from its Credit 
Facility or from net proceeds from additional debt or equity offerings.

Purchase Option Provisions

Certain of the Company's leases provide the lessee with a purchase option or a right of first refusal to purchase the 
leased property. The purchase option provisions require the lessee to purchase the leased property at an amount 
greater than the Company's gross investment in the leased property at the time of the purchase. No purchase options 
were exercised during the year ended December 31, 2017. The Company had approximately $6.3 million in two real 
estate properties at December 31, 2017 with purchase options that are exercisable during 2018.

Equity Offering

In July 2017, the Company completed a public offering of 4,887,500 shares of its common stock, including 637,500 
shares of common stock issued in connection with the exercise in full of the underwriters' option to purchase 
additional shares, and received net proceeds of approximately $108.6 million after deducting underwriting discount 
and commissions and offering expenses paid by the Company. Proceeds from the offering were used to repay the 
outstanding balance on our revolving credit facility totaling $58.0 million and for additional investments. See Note 7 
to the Consolidated Financial Statements.

Second Amended and Restated Credit Facility

On March 29, 2017, we entered into a second amended and restated Credit Facility (as amended and restated, the 
"Credit Facility"). The Credit Facility provides for a $150.0 million revolving credit facility (the "Revolving Credit 
Facility") and $100.0 million in term loans (the "Term Loans"). The Credit Facility, through the accordion feature, 
allows borrowings up to a total of $450.0 million, including the ability to add and fund additional term loans. The 
Revolving Credit Facility matures on August 9, 2019 and includes two 12-month options to extend the maturity date 
of the Revolving Credit Facility, subject to the satisfaction of certain conditions. The Term Loans include a five-year 
term loan facility in the aggregate principal amount of $50.0 million (the "5-Year Term Loan") which matures on 
March 29, 2022 and a seven-year term loan facility in the aggregate principal amount of $50.0 million (the "7-Year 
Term Loan") which matures on March 29, 2024. Upon closing of the Credit Facility on March 29, 2017, the 

46

Company borrowed $30.0 million under each of the 5-Year Term Loan and the 7-Year Term Loan. Each of the 5-
Year Term Loan and 7-Year Term Loan has a delayed draw feature that is available in up to three draws within 15 
months from March 29, 2017, subject to a minimum draw of $10.0 million and pro forma compliance. See Note 5 to 
the Consolidated Financial Statements.

Lease Expirations

We expect that approximately 5% to 15% of our leases will expire in each year, given that our leases are generally 
three to fifteen year leases with physicians or other healthcare providers. Based on annualized rent, approximately 
9.1% expire in 2018. Management expects that many of the tenants will renew their leases, but in cases where they 
do not renew, the Company believes it will generally be able to re-lease the space to existing or new tenants without 
significant loss of rental income.

Contractual Obligations

The Company’s material contractual obligations at December 31, 2017 are included in the table below. At 
December 31, 2017, the Company had no long-term capital lease or purchase obligations. 

(Dollars in thousands)
Revolving Credit Facility (1)
Terms Loans (2)
Tenant improvements

Capital improvements

Total

Less Than 
1 Year

1-3 Years

3-5 Years

More Than 
5 Years

$

36,820

$

1,754

$

35,066

$

— $

74,536

3,430

123

2,747

3,279

123

5,493

34,507

151

—

—

—

—

31,789

—

—

$ 114,909

$

7,903

$

40,710

$

34,507

$

31,789

The amounts shown include interest at the weighted average interest rate at December 31, 2017 and the unused fee 

____________
(1) 
interest assuming the credit facility remains at $34.0 million through its maturity.
(2) 
fees (or unused interest) assuming the term loans remain at $60.0 million outstanding through maturity.

The amounts shown include interest at the current fixed rates through the in-place cash flow hedges, and the ticking 

Off-Balance Sheet Arrangements

We have no off-balance sheet arrangements that are reasonably like to have a material effect on the Company's 
consolidated financial condition, results of operations or liquidity.

Inflation

We believe inflation will have a minimal impact on the operating performance of our properties. Many of our lease 
agreements contain provisions designed to mitigate the adverse impact of inflation. These provisions include clauses 
that enable us to receive payment of increased rent pursuant to escalation clauses which generally increase rental 
rates during the terms of the leases. These escalation clauses often provide for fixed rent increases or indexed 
escalations (based upon CPI or other measures). However, some of these contractual rent increases may be less than 
the actual rate of inflation. Generally, our lease agreements require the tenant to pay property operating expenses, 
including maintenance costs, real estate taxes and insurance. This requirement reduces our exposure to increases in 
these costs and property operating expenses resulting from inflation.

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Seasonality

We do not expect our business to be subject to material seasonal fluctuations.

47

 
New Accounting Pronouncements

See Note 1 to the Company’s Consolidated Financial Statements accompanying this report for information on new 
accounting standards not yet adopted. 

Results of Operations

Our results of operations are most significantly impacted each year by our acquisitions in and funding of our real 
estate investments, as well as expenses related to our employees, professional fees and other costs related to 
operating the REIT and its related subsidiaries.

As of December 31, 2017, we had invested approximately $399.1 million in 86 real estate properties, including a 
mortgage note, which are located in 26 states and total over 2.0 million square feet. During 2017, we acquired 28 
real estate properties which in the aggregate were 98.8% leased for cash consideration of approximately $133.5 
million. During 2016, we acquired 17 real estate properties for cash consideration of approximately $103.2 million 
and funded a mortgage note receivable for approximately $12.4 million.

Year Ended December 31, 2017 Compared to December 31, 2016 

The table below shows our results of operations for the year ended December 31, 2017 compared to the same period 
in 2016 and the effect of changes in those results from period to period on our net income.

REVENUES

Rental income

Tenant reimbursements

Mortgage interest

Other operating

EXPENSES

Property operating

General and administrative

Depreciation and amortization

Bad debts

OTHER INCOME (EXPENSE)

Interest expense

Interest and other income, net

NET INCOME

___________
N/M-not meaningful.

For the Year Ended 
December 31,

Increase (Decrease) to 
Net Income

2017

2016

$

%

$

31,071

$

18,999

$

12,072

5,071

1,022

179

4,564

1,634

—

507

(612)

179

37,343

25,197

12,146

8,682

3,475

17,732

67

29,956

(3,948)

71

(3,877)

4,744

3,228

13,201

155

21,328

(1,178)

30

(1,148)

$

3,510

$

2,721

$

(3,938)

(247)

(4,531)

88

(8,628)

(2,770)

41

(2,729)

789

63.5 %

11.1 %

(37.5)%

n/a

48.2 %

(83.0)%

(7.7)%

(34.3)%

56.8 %

(40.5)%

N/M

N/M

N/M

29.0 %

48

Revenues

Revenues increased approximately $12.1 million or 48.2%, for the year ended December 31, 2017 compared to the 
same period in 2016 due mainly to the following:

•  Acquisitions during 2017 contributed revenues of approximately $6.7 million in 2017;

•  Acquisitions during 2016, including one mortgage note that was subsequently converted upon the 

acquisition of the real estate securing the note, contributed an increase in revenues of approximately $7.0 
million in 2017; and

•  Revenues for 2017 decreased approximately $1.6 million related to the properties acquired during 2015 due 
to a reduction in tenant reimbursement revenue impacted by a reduction in operating expenses on certain 
properties, as well as decrease in revenues from the loss of certain tenants.

Expenses

Property operating expenses increased approximately $3.9 million, or 83.0%, for the year ended December 31, 2017 
compared to the same period in 2016 mainly due to the following:

•  Acquisitions during 2017 accounted for an increase of approximately $0.9 million in 2017;

•  Acquisitions during 2016 accounted for an increase of approximately $1.7 million in 2017;

•  We recorded contingent consideration related to three acquisitions during 2015 and 2016 and we recorded 
adjustments to the fair value of these contingent considerations during 2016 which resulted in a reduction 
to property operating expense during 2016 of approximately $1.3 million. 

General and administrative expenses

General and administrative expenses increased approximately $0.2 million, or 7.7%, for the year ended December 
31, 2017 compared to the same period in 2016 due mainly to compensation-related expenses and occupancy costs 
related to our employees and corporate office, including the amortization of non-vested restricted common shares 
issued under the 2014 Incentive Plan and expenses related to the addition of employees.

Depreciation and amortization expense

Depreciation and amortization expense increased approximately $4.5 million, or 34.3%, for the year ended 
December 31, 2017 compared to the same period in 2016 due mainly to the following:

•  Depreciation and amortization related to properties acquired during 2017 accounted for an increase of 

approximately $2.9 million in 2017;

•  Depreciation and amortization related to properties acquired during 2016 accounted for an increase of 

approximately $3.4 million in 2017; and

•  Real estate intangible assets acquired in 2015 that became fully depreciated resulted in a decrease of 

approximately $1.8 million in 2017.

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Interest expense

Interest expense increased approximately $2.8 million for the year ended December 31, 2017 compared to the same 
period in 2016 due mainly to the following:

• 

• 

In the first quarter of 2017, the Company amended its Credit Facility and borrowed $60.0 million in Term 
Loans which resulted in additional interest expense during 2017 of approximately $2.2 million;

Interest related to our Revolving Credit Facility increased approximately $0.6 million due mainly to an 
increase in our weighted average interest rate during 2017.

Year Ended December 31, 2016 Compared to December 31, 2015

Our results of operations for 2016 compared to 2015 were significantly impacted by acquisitions of real estate and 
investments in mortgage notes since the completion of our initial public offering on May 27, 2015. There were no 
operations prior to our initial public offering in May 2015. 

The table below shows our results of operations for the year ended December 31, 2016 compared to the same period 
in 2015 and the effect of changes in those results from period to period on our net income (loss). 

For the Year Ended 
December 31,

Increase (Decrease) to 
Net Income

2016

2015

$

%

REVENUES

Rental income

Tenant reimbursements

Mortgage interest

EXPENSES

Property operating

General and administrative

Depreciation and amortization

Bad debts

OTHER INCOME (EXPENSE)

Interest expense

Interest and other income, net

$

18,999

$

6,364

$

12,635

4,564

1,634

25,197

4,744

3,228

13,201

155

21,328

(1,178)

30

(1,148)

1,964

304

8,632

2,012

2,472

5,204

71

9,759

(364)

35

(329)

2,600

1,330

16,565

(2,732)

(756)

(7,997)

(84)

(11,569)

(814)

(5)

(819)

4,177

198.5 %

132.4 %

437.5 %

191.9 %

(135.8)%

(30.6)%

(153.7)%

(118.3)%

(118.5)%

(223.6)%

(14.3)%

(248.9)%

286.9 %

NET INCOME (LOSS)

$

2,721

$

(1,456) $

Revenues

Revenues for the year ended December 31, 2016 compared to the same period in 2015 increased approximately 
$16.6 million due to the acquisition during 2016 of 17 real estate properties and one mortgage note, which was 
subsequently converted upon the acquisition of the real estate securing the note, resulting in approximately $6.8 
million in revenues in 2016, as well as the increase in revenue from 2015 to 2016 resulting from the acquisition of 
40 real estate properties and 1 mortgage note from our initial public offering in late May 2015 through December 
31, 2015, resulting in approximately $9.8 million in increased revenues.

50

Property operating expenses

Property operating expenses for the year ended December 31, 2016 compared to the same period in 2015 increased 
approximately $2.7 million due to the acquisition during 2016 of 17 real estate properties, resulting in approximately 
$1.2 million in property operating expenses in 2016, as well as the increase in property operating expenses from 
2015 to 2016 due to the acquisition of 40 real estate properties from our initial public offering in late May 2015 
through December 31, 2015, resulting in approximately $2.8 million in increased property operating expenses. Also, 
we recorded contingent consideration related to three of our acquisitions. Adjustments to the fair value of the 
contingent consideration during 2016 resulted in a reduction to property operating expense of approximately $1.3 
million. 

General and administrative expenses

General and administrative expenses for the year ended December 31, 2016 compared to the same period in 2015 
increased approximately $0.8 million. Compensation-related expenses and occupancy costs related to our employees 
and corporate office increased approximately $1.4 million due mainly to the partial year reflected in the results for 
2015 since our initial public offering, as well as the addition of employees during 2016. Transaction costs, related to 
acquisitions in 2016 and 2015 and our public offering in 2015, decreased by approximately $0.8 million in 2016 
compared to 2015. 

Depreciation and amortization expense

Depreciation and amortization expense for the year ended December 31, 2016 compared to the same period in 2015 
increased approximately $8.0 million. The 17 real estate acquisitions during 2016 resulted in approximately $2.8 
million in depreciation and amortization in 2016; the 40 real estate acquisitions during 2015 resulted in an increase 
of approximately $5.1 million from 2015 to 2016 due mainly to the partial year reflected in the results for 2015 since 
our initial public offering; and capital improvements resulted in an increase of approximately $0.1 million.

Interest expense

Interest expense for the year ended December 31, 2016 compared to the same period in 2015 increased 
approximately $0.8 million due mainly to an increase in our weighted average outstanding balance on our revolving 
credit facility throughout 2016.

Liquidity and Capital Resources

The Company monitors its liquidity and capital resources and relies on several key indicators in its assessment of 
capital markets for financing acquisitions and other operating activities as needed, including the following:

•  Leverage ratios and financial covenants included in our Credit Facility;

•  Dividend payout percentage; and

• 

Interest rates, underlying treasury rates, debt market spreads and equity markets.

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The Company uses these indicators and others to compare its operations to its peers and to help identify areas in 
which the Company may need to focus its attention.

Sources and Uses of Cash

The Company derives most of its revenues from its real estate property and mortgage notes portfolio, collecting 
rental income, operating expense reimbursements and mortgage interest based on contractual arrangements with its 
tenants and borrowers. These sources of revenue represent our primary source of liquidity to fund our dividends, 

51

 
general and administrative expenses, property operating expenses, interest expense on our Credit Facility and other 
expenses incurred related to managing our existing portfolio and investing in additional properties. To the extent 
additional resources are needed, the Company will fund its investment activity generally through equity or debt 
issuances either in the public or private markets or through proceeds from our Credit Facility.

The Company expects to meet its liquidity needs through cash on hand, cash flows from operations and cash flows 
from sources discussed above. The Company believes that its liquidity and sources of capital are adequate to satisfy 
its cash requirements. The Company cannot, however, be certain that these sources of funds will be available at a 
time and upon terms acceptable to the Company in sufficient amounts to meet its liquidity needs.

Operating Activities

Cash flows provided by operating activities for the years ended December 31, 2017, 2016 and 2015 were 
approximately $22.1 million, $14.9 million, and $3.0 million, respectively. Cash flows provided by operating 
activities for the years ended December 31, 2017, 2016 and 2015 were generally provided by contractual rents and 
mortgage interest, net of property operating expenses not reimbursed by the tenants and general and administrative 
expenses. 

Investing Activities

Cash flows used in investing activities for the years ended December 31, 2017, 2016 and 2015 were approximately 
$147.6 million, $117.1 million, and $140.6 million, respectively. During 2017, the Company invested in 28 real 
estate properties and acquired a property adjacent to its corporate office for cash consideration of approximately 
$133.5 million, and funded or purchased notes totaling approximately $13.8 million. During 2016, the Company 
invested in 17 real estate properties for cash consideration of approximately $103.2 million, excluding closing costs, 
and funded one mortgage note for approximately $12.4 million. During 2015, the Company invested in 40 real 
estate properties for cash consideration of approximately $129.0 million and funded one mortgage note for 
approximately $10.9 million. 

Financing Activities

Cash flows provided by financing activities for the years ended December 31, 2017, 2016 and 2015 were 
approximately $126.0 million, $101.7 million, and $139.7 million, respectively. During 2017, 2016 and 2015, the 
Company paid dividends totaling $24.4 million, $17.8 million and $3.9 million, respectively.  During 2017, 2016 
and 2015, the Company completed equity offerings (including its initial public equity offering and concurrent 
private placements in 2015) resulting in net proceeds, net of underwriters' discount and offering costs, of 
approximately $108.6 million, $86.1 million and $127.5 million, respectively. During 2017, the Company repaid, on 
a net basis, $17.0 million of its Revolving Credit Facility and borrowed approximately $34.0 million and $17.0 
million, respectively, during 2016 and 2015. During 2017, the Company also borrowed $60 million in Term Loans 
under its Credit Facility. The net proceeds from these equity offerings and borrowings under its Credit Facility were 
used to invest in the Company's real estate assets. 

Credit Facility

On March 29, 2017, we entered into a second amended and restated Credit Facility. The Credit Facility provides for 
a $150.0 million Revolving Credit Facility and $100.0 million in Term Loans. The Credit Facility, through the 
accordion feature, allows borrowings up to a total of $450.0 million, including the ability to add and fund additional 
term loans. At December 31, 2017, the Company had $34.0 million balance outstanding under the Revolving Credit 
Facility with a weighted average interest rate of approximately 3.95% and a remaining borrowing capacity of $116.0 
million and had $60.0 million outstanding under its Term Loans with a fixed weighted average interest rate under 
the swaps of approximately 4.34% and remaining borrowing capacity of $40.0 million. The Revolving Credit 
Facility matures on August 9, 2019 and includes two options to extend the maturity date of the facility, subject to the 
satisfaction of certain conditions. The Term Loans include the 5-Year Term Loan in the aggregate principal amount 

52

of $50.0 million which matures on March 29, 2022 and the 7-Year Term Loan in the aggregate principal amount of 
$50.0 million which matures on March 29, 2024.

The Company’s ability to borrow under the Credit Facility is subject to its ongoing compliance with a number of 
customary affirmative and negative covenants, including limitations with respect to liens, indebtedness, 
distributions, mergers, consolidations, investments, restricted payments and asset sales, as well as financial 
maintenance covenants. Also, the Company’s present financing policy prohibits incurring debt (secured or 
unsecured) in excess of 40% of its total book capitalization. At December 31, 2017, our debt to total book 
capitalization ratio was approximately 24.8%. The Company, subsequent to year end, amended its Credit Facility, 
effective as of November 1, 2017, to modify the formula used to calculate the amount of restricted payments the 
Company may make under the Credit Facility. After considering the provisions of the amendment, the Company was 
in compliance with its financial covenants under its Credit Facility at December 31, 2017.

Universal Shelf S-3 Registration Statement

In September 2016, the Company filed a registration statement on Form S-3 that will allow us to offer debt or equity 
securities (or a combination thereof) of up to $750.0 million from time to time. The S-3 registration statement was 
declared effective as of September 26, 2016. In July 2017, the Company completed an equity offering and issued 
approximately 4,887,500 shares of its common stock for gross proceeds of approximately $114.6 million under its 
Form S-3 registration statement, resulting in approximately $635.4 million remaining to be issued under the Form 
S-3 registration statement.

Acquisition Pipeline

The Company has three properties under definitive purchase agreements for an aggregate purchase price of 
approximately $16.8 million with expected returns ranging from approximately 9.0% to 9.6%. The Company 
anticipates these properties will close during the first quarter of 2018. However, the Company is currently 
performing due diligence procedures customary for these types of transactions and cannot provide assurance as to 
the timing of when, or whether, these transactions will actually close. 

The Company also has three properties under definitive purchase agreements, to be acquired after completion and 
occupancy, for an aggregate expected purchase price of approximately $40.4 million. The Company expects to close 
on one of these properties sometime in the first half of 2018 and expects to close on the remaining two properties 
sometime in the second half of 2018. The Company's expected aggregate return on these investments ranges up to 
approximately 11%.  However, the Company cannot provide assurance as to the timing of when, or whether, these 
transactions will actually close.

The Company anticipates funding these investments with cash from operations, through proceeds from its Credit 
Facility or from net proceeds from additional debt or equity offerings.

Security Deposits

As of December 31, 2017, the Company held approximately $2.4 million in security deposits for the benefit of the 
Company in the event the obligated tenant fails to perform under the terms of its respective lease. Generally, the 
Company may, at its discretion and upon notification to the tenant, draw upon the security deposits if there are any 
defaults under the leases.

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Dividends

The Company is required to pay dividends to its stockholders at least equal to 90% of its taxable income in order to 
maintain its qualification as a REIT. 

During 2017, 2016 and 2015, the Company paid cash dividends in the amounts of $1.565 per share, $1.525 per share 
and $0.517 per share, respectively.

53

 
On February 1, 2018, the Company’s Board of Directors declared a quarterly common stock dividend in the amount 
of $0.3975 per share. The dividend is payable on March 2, 2018 to stockholders of record on February 16, 2018.

The ability of the Company to pay dividends is dependent upon its ability to generate cash flows and to make 
accretive new investments.

Funds from Operations

Funds from operations (“FFO”) and FFO per share are operating performance measures adopted by the National 
Association of Real Estate Investment Trusts, Inc. (“NAREIT”). NAREIT defines FFO as the most commonly 
accepted and reported measure of a REIT’s operating performance equal to net income (computed in accordance 
with GAAP), excluding gains (or losses) from sales of property and impairments of real estate, plus depreciation and 
amortization related to real estate properties, and after adjustments for unconsolidated partnerships and joint 
ventures.

Management believes that net income (loss), as defined by GAAP, is the most appropriate earnings measurement. 
However, management believes FFO and FFO per share to be supplemental measures of a REIT’s performance 
because they provide an understanding of the operating performance of the Company’s properties without giving 
effect to certain significant non-cash items, primarily depreciation and amortization expense. Historical cost 
accounting for real estate assets in accordance with GAAP assumes that the value of real estate assets diminishes 
predictably over time. However, real estate values instead have historically risen or fallen with market conditions. 
The Company believes that by excluding the effect of depreciation, amortization, gains or losses from sales of real 
estate, and impairment of real estate, all of which are based on historical costs and which may be of limited 
relevance in evaluating current performance, FFO and FFO per share can facilitate comparisons of operating 
performance between periods. The Company reports FFO and FFO per share because these measures are observed 
by management to also be the predominant measures used by the REIT industry and by industry analysts to evaluate 
REITs and because FFO per share is consistently reported, discussed, and compared by research analysts in their 
notes and publications about REITs. For these reasons, management has deemed it appropriate to disclose and 
discuss FFO and FFO per share. However, FFO does not represent cash generated from operating activities 
determined in accordance with GAAP and is not necessarily indicative of cash available to fund cash needs. FFO 
should not be considered as an alternative to net income attributable to common stockholders as an indicator of the 
Company’s operating performance or as an alternative to cash flow from operating activities as a measure of 
liquidity.

The table below reconciles net income (loss) to FFO. Net income for the year ended December 31, 2016, included 
approximately $0.8 million, or $0.07 per diluted common share, respectively, of transaction costs related to the 
Company's acquisitions during 2016. Net loss for the year ended December 31, 2015, included approximately $1.6 
million, or $0.33 per diluted common share, respectively, of transaction costs related to the Company's acquisitions 
and initial public offering during 2015. Transaction costs on our real estate acquisitions were capitalized beginning 
in 2017 due to the adoption of Accounting Standards Update No. 2017-01, Business Combinations (Topic 805): 
Clarifying the Definition of a Business.  

54

Year Ended December 31,

(Amounts in thousands, except per share amounts)

2017

2016

2015

Net income (loss)

Real estate depreciation and amortization

Total adjustments

Funds from Operations

Funds from Operations per Common Share-Basic

Funds from Operations per Common Share-Diluted

$

$

$

$

3,510

$

2,721 $

(1,456)

17,714

17,714

21,224

1.43

1.41

$

$

$

13,191

13,191

15,912 $

1.42 $

1.41 $

5,203

5,203

3,747

0.79

0.79

Weighted Average Common Shares Outstanding-Basic
Weighted Average Common Shares Outstanding-Diluted (1)
(1) Diluted weighted average common shares outstanding for FFO are calculated based on the treasury method, rather than the 2-class method.

11,320

14,815

15,002

11,238

4,727

4,737

Critical Accounting Policies

Our Consolidated Financial Statements are prepared in conformity with GAAP and the rules and regulations of the 
SEC. In preparing the Consolidated Financial Statements, management is required to exercise judgment and make 
assumptions and estimates that may impact the carrying value of assets and liabilities and the reported amounts of 
revenues and expenses. Actual results could differ from those estimates. Set forth below is a summary of our 
accounting policies that we believe are critical to the preparation of our Consolidated Financial Statements. Our 
accounting policies are more fully discussed in Note 1 to the Consolidated Financial Statements.

Principles of Consolidation

Our Consolidated Financial Statements may include the accounts of the Company, its wholly owned subsidiaries, 
joint ventures, partnerships and variable interest entities, or VIEs, where the Company controls the operating 
activities. All material intercompany accounts, transactions, and balances have been eliminated.

Management must make judgments regarding the Company's level of influence or control over an entity and 
whether or not the Company is the primary beneficiary of a variable interest entity. Consideration of various factors 
include, but is not limited to, the Company's ability to direct the activities that most significantly impact the entity's 
governing body, the size and seniority of the Company's investment, the Company's ability and the rights of other 
investors to participate in policy making decisions, the Company's ability to replace the manager and/or liquidate the 
entity. Management's ability to correctly assess its influence or control over an entity when determining the primary 
beneficiary of a VIE affects the presentation of these entities in the Company's Consolidated Financial Statements.  
If it is determined that the Company is the primary beneficiary of a VIE, the Company's Consolidated Financial 
Statements would include the operating results of the VIE rather than the results of the variable interest in the VIE. 
The Company would depend on the VIE to provide timely financial information and would rely on the interest 
control of the VIE to provide accurate financial information. Untimely or inaccurate financial information provided 
to the Company or deficiencies in the VIEs internal controls over financial reporting could impact the Company's 
Consolidated Financial Statements and its internal control over financial reporting.

Accounting for Acquisitions of Real Estate Properties 

Real estate property acquisitions are accounted for as a business combination or an asset acquisition. An acquisition 
accounted for as a business combination is recorded at fair value and related closing costs are expensed as incurred.  
An acquisition accounted for as an asset acquisition is recorded at its purchase price, inclusive of acquisition costs, 
which is allocated among the acquired assets and assumed liabilities based upon their relative fair values at the date 
of acquisition. The Company adopted Accounting Standards Update ("ASU") No. 2017-01, Business Combinations 
(Topic 805): Clarifying the Definition of a Business, on January 1, 2017, and Company expects that substantially all 
of its acquisitions will be accounted for as asset acquisitions.

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The allocation of real estate property acquisitions may include land and land improvements, building and building 
improvements, personal property, and identified intangible assets and liabilities (consisting of above- and below-
market leases, in-place leases, and tenant relationships) based on the evaluation of information and estimates 
available at that date, and we allocate the purchase price based on these assessments. We make estimates of the 
acquisition date fair value of the tangible and intangible assets and acquired liabilities using information obtained 
from multiple sources as a result of pre-acquisition due diligence, tax records, and other sources. Based on these 
estimates, we recognize the acquired assets and liabilities at their estimated fair values. We expense transaction costs 
associated with business combinations in the period incurred. The fair value of tangible property assets acquired 
considers the value of the property as if vacant determined by comparable sales and other relevant data. The 
determination of fair value involves the use of significant judgment and estimation. We value land based on various 
inputs, which may include internal analysis of recently acquired properties, existing comparable properties within 
our portfolio, or third party appraisals or valuations based on comparable sales.

In recognizing identified intangible assets and liabilities of an acquired property, the value of above- or below-
market leases is estimated based on the present value (using a discount rate which reflects the risks associated with 
the leases acquired) of the difference between contractual amounts to be received pursuant to the leases and 
management’s estimate of market lease rates measured over a period equal to the estimated remaining term of the 
lease. In the case of a below-market lease, the Company would also evaluate any renewal options associated with 
that lease to determine if the intangible should include those periods. The capitalized above-market or below-market 
lease intangibles are amortized as a reduction from or an addition to rental income over the estimated remaining 
term of the respective leases.

In determining the value of in-place leases and tenant relationships, management considers current market 
conditions and costs to execute similar leases in arriving at an estimate of the carrying costs during the expected 
lease-up period from vacant to existing occupancy. In estimating carrying costs, management includes real estate 
taxes, insurance, other property operating expenses, estimates of lost rental revenue during the expected lease-up 
periods, and costs to execute similar leases, including leasing commissions. The values assigned to in-place leases 
and tenant relationships are amortized over the estimated remaining term of the lease. If a lease terminates prior to 
its scheduled expiration, all unamortized costs related to that lease are written off.

Asset Impairments

The Company may need to assess the potential for impairment of identifiable, definite-lived, intangible assets and 
long-lived assets, including real estate properties, whenever events occur or a change in circumstances indicates that 
the carrying value might not be fully recoverable. Indicators of impairment may include significant under-
performance of an asset relative to historical or expected operating results; significant changes in the Company’s use 
of assets or the strategy for its overall business; plans to sell an asset before its depreciable life has ended; the 
expiration of a significant portion of leases in a property; or significant negative economic trends or negative 
industry trends for the Company or its operators. In addition, the Company’s review for possible impairment may 
include those assets subject to purchase options and those impacted by casualties, such as tornadoes and hurricanes. 
If management determines that the carrying value of the Company’s assets may not be fully recoverable based on 
the existence of any of the factors above, or others, management would measure and record an impairment charge 
based on the estimated fair value of the property or the estimated fair value less costs to sell the property. 

Revenue Recognition

The Company derives most of its revenues from its real estate property and mortgage and other notes portfolio. The 
Company's rental and mortgage and other notes interest income is recognized based on contractual arrangements 
with its tenants and borrowers. 

The Company recognizes rental revenue when it is realized or realizable and earned, in accordance with ASC 840, 
Leases, or ASC 840. There are four criteria that must all be met before a Company may recognize revenue, including 
persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered (i.e., the tenant 
has taken possession of and controls the physical use of the leased asset), the price has been fixed or is determinable, 

56

and collectability is reasonably assured. ASC 840 also requires that rental revenue, less lease inducements, be 
recognized on a straight-line basis over the term of the lease. Recognizing rental revenue on a straight-line basis for 
leases may result in recognizing revenue in amounts more or less than amounts currently due from tenants. If 
management determines that the collectability of straight-line rents is not reasonably assured, the amount of future 
revenue recognized may be limited to amounts contractually owed and, where appropriate, establish an allowance 
for estimated losses. 

Interest income is recognized based on the interest rates, maturity dates and amortization periods in accordance with 
each note agreement. Fees received related to its notes are amortized to mortgage interest income or note interest 
income, included in other operating income on the Company's Consolidated Statements of Income, on a straight-line 
basis which approximates amortization under the effective interest method.

The Company also accrues operating expense recoveries based on the contractual terms of its leases and late fees 
based on the contractual terms of its leases or notes, which are included in rental income, mortgage interest income, 
or other operating income, as applicable. 

Allowance for Doubtful Accounts

Management monitors the aging and collectability of its accounts receivable balances on an ongoing basis. 
Whenever deterioration in the timeliness of payment from a tenant is noted, management investigates and 
determines the reason or reasons for the delay. Considering all information gathered, management’s judgment is 
exercised in determining whether a receivable is potentially uncollectible and, if so, how much or what percentage 
may be uncollectible. Among the factors management considers in determining collectability are: the type of 
contractual arrangement under which the receivable was recorded (e.g., triple net lease, gross lease, or other type of 
agreement); the tenant’s reason for slow payment; industry influences under which the tenant operates; evidence of 
willingness and ability of the tenant to pay the receivable; credit-worthiness of the tenant; collateral, security 
deposit, letters of credit or other monies held as security; tenant’s historical payment pattern; other contractual 
agreements between the tenant and the Company; relationship between the tenant and the Company; the state in 
which the tenant operates; and the existence of a guarantor and the willingness and ability of the guarantor to pay the 
receivable. Considering these factors and others, management concludes whether all or some of the aged receivable 
balance is likely uncollectible. Upon determining that some portion of the receivable is likely uncollectible, the 
Company will record a provision for bad debts for the amount it expects will be uncollectible. When efforts to 
collect a receivable are exhausted, the receivable amount is charged off against the allowance. 

Allowance for Credit Losses

The Company evaluates collectability of its mortgage notes and notes receivable and records allowances on the 
notes as necessary. A loan is impaired when it is probable that a creditor will be unable to collect all amounts due 
according to the contractual terms of the loan as scheduled, or otherwise, including both contractual interest and 
principal payments. This assessment also includes an evaluation of the loan collateral. If a note becomes past due, 
the Company will review the specific circumstances and may discontinue the accrual of interest on the loan. The 
note is not returned to accrual status until the debtor has demonstrated the ability to continue debt service in 
accordance with the contractual terms. Notes placed on non-accrual status will be accounted for on a cash basis, in 
which income is recognized only upon the receipt of cash, or on a cost-recovery basis, in which all cash receipts 
reduce the carrying value of the note, based on the Company's expectation of future collectability.

Jumpstart Our Business Startups Act of 2012

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The JOBS Act permits the Company, as an ‘‘emerging growth company,’’ to take advantage of an extended 
transition period to comply with new or revised accounting standards applicable to public companies. Management 
has elected to ‘‘opt out’’ of this provision and, as a result, will be required to comply with new or revised accounting 
standards as required when they are adopted. The decision to opt out of the extended transition period under the 
JOBS Act is irrevocable.

57

 
Use of Estimates in the Consolidated Financial Statements

Preparation of the Consolidated Financial Statements in accordance with GAAP requires management to make 
estimates and assumptions that affect amounts reported in the Consolidated Financial Statements and accompanying 
notes. Actual results may materially differ from those estimates.

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

The Company is exposed to market risk in the form of changing interest rates on its debt and mortgage note 
receivable. Market risk refers to the risk of loss from adverse changes in market prices and interest rates. 
Management uses regular monitoring of market conditions and analysis techniques to manage this risk.

As of December 31, 2017, the Company's Credit Facility was based on variable interest rates while its mortgage and 
other notes receivable bore interest at a fixed rate.

The following table provides information regarding the sensitivity of certain of the Company’s financial instruments, 
as described above, to market conditions and changes resulting from changes in interest rates. For purposes of this 
analysis, sensitivity is demonstrated based on hypothetical 10% changes in the underlying market interest rates.

Impact on Earnings and 
Cash Flows

Outstanding 
Principal Balance 
at 
December 31, 2017

Calculated Annual 
Interest Expense

Assuming 10% 
Increase in 
Market Interest 
Rates

Assuming 10% 
Decrease in 
Market Interest 
Rates

$

34,000 $

1,343 $

(134) $

30,000

30,000

1,244

1,361

(124)

(136)

134

124

136

(Dollars in thousands)

Variable Rate Debt:

Credit Facility

5-Year Term Loan (1)

7-Year Term Loan (1)
___________

(1) As of December 31, 2017, the Company had interest rate swaps that fixed the interest rate of $30.0 million each of the 5-Year and 7-Year
Term Loans.

Fair Value

(Dollars in thousands)

Fixed Rate Receivable:

Mortgage Note Receivable (1)

Notes Receivable (1)
___________

Principal Balance 
at 
December 31, 2017

December 31, 2017

Assuming 10% 
Increase in 
Market Interest 
Rates

Assuming 10% 
Decrease in 
Market Interest 
Rates

December 31, 2016

$

$

10,633 $

13,917 $

10,633 $

13,828 $

9,570 $

12,490 $

11,697 $

15,265 $

10,908

—

(1) Level 2 - Fair value based on quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in
markets that are not active; and model-derived valuations in which significant inputs and significant value drivers are observable in active
markets.

58

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Stockholders and Board of Directors
Community Healthcare Trust Incorporated
Franklin, Tennessee

Opinion on the Consolidated Financial Statements 

We  have  audited  the  accompanying  consolidated  balance  sheets  of  Community  Healthcare  Trust  Incorporated  (the 
“Company”) and subsidiaries as of December 31, 2017 and 2016, and the related consolidated statements of income (loss), 
comprehensive income (loss), stockholders’ equity, and cash flows for each of the three years in the period ended December 31, 
2017, and the related notes and financial statement schedules listed in the accompanying index (collectively referred to as 
the "consolidated financial statements"). In our opinion, the consolidated financial statements present fairly, in all material 
respects, the financial position of the Company and subsidiaries at December 31, 2017 and 2016, and the results of their 
operations and their cash flows for each of the three years in the period ended December 31, 2017, in conformity with 
accounting principles generally accepted in the United States of America.

Basis for Opinion

These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express 
an opinion on the Company’s consolidated financial statements based on our audits. We are a public accounting firm registered 
with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with 
respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the 
Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform 
the audit to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement, 
whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal 
control over financial reporting. As part of our audits, we are required to obtain on understanding of internal control over 
financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control 
over financial reporting. Accordingly, we express no such opinion.

Our  audits  included  performing  procedures  to  assess  the  risks  of  material  misstatement  of  the  consolidated  financial 
statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included 
examining, on a test basis, evidence regarding the amounts and disclosures in the consolidated financial statements. Our 
audits also included evaluating the accounting principles used and significant estimates made by management, as well as 
evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable 
basis for our opinion.

/s/     BDO USA, LLP

We have served as the Company's auditor since 2015.

Nashville, Tennessee
February 22, 2018 

59

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COMMUNITY HEALTHCARE TRUST INCORPORATED
CONSOLIDATED BALANCE SHEETS
(Amounts in thousands, except share and per share amounts)

ASSETS

Real estate properties

Land and land improvements

Buildings, improvements, and lease intangibles

Personal property

Total real estate properties

Less accumulated depreciation

Total real estate properties, net

Cash and cash equivalents

Mortgage note receivable, net

Other assets, net

Total assets

LIABILITIES AND STOCKHOLDERS' EQUITY

Liabilities

Debt, net

Accounts payable and accrued liabilities

Other liabilities

Total liabilities

Commitments and contingencies

Stockholders' Equity

Preferred stock, $0.01 par value; 50,000,000 shares authorized; none issued and
outstanding

Common stock, $0.01 par value; 450,000,000 shares authorized; 18,085,798 and
12,988,482 shares issued and outstanding at December 31, 2017 and 2016,
respectively

Additional paid-in capital

Cumulative net income

Accumulated other comprehensive income

Cumulative dividends

Total stockholders’ equity

December 31,

2017

2016

$

44,419

$

343,955

112

388,486

(36,136)

352,350

2,130

10,633

20,653

29,884

222,755

97

252,736

(18,404)

234,332

1,568

10,786

4,843

$

$

385,766

$

251,529

93,353

$

51,000

4,056

4,983

102,392

3,541

2,981

57,522

—

—

181

324,303

4,775

258

(46,143)

283,374

130

214,323

1,265

—

(21,711)

194,007

251,529

Total liabilities and stockholders' equity

$

385,766

$

See accompanying notes to the consolidated financial statements.

60

COMMUNITY HEALTHCARE TRUST INCORPORATED
CONSOLIDATED STATEMENTS OF INCOME (LOSS)
(Amounts in thousands, except share and per share amounts)

REVENUES

Rental income

Tenant reimbursements

Mortgage interest

Other operating

EXPENSES

Property operating

General and administrative

Depreciation and amortization

Bad debts

OTHER INCOME (EXPENSE)

Interest expense

Interest and other income, net

NET INCOME (LOSS)

INCOME (LOSS) PER COMMON SHARE:

Net income (loss) per common share – Basic

Net income (loss) per common share – Diluted

Year Ended December 31,
2016

2017

2015

$

31,071

$

18,999

$

5,071

1,022

179

4,564

1,634

—

37,343

25,197

8,682

3,475

17,732

67

29,956

4,744

3,228

13,201

155

21,328

(3,948)

(1,178)

71

30

(3,877)

(1,148)

6,364

1,964

304

—

8,632

2,012

2,472

5,204

71

9,759

(364)

35

(329)

$

$

$

3,510

$

2,721

$

(1,456)

0.19

0.19

$

$

0.24

0.24

$

$

(0.31)

(0.31)

WEIGHTED AVERAGE COMMON SHARE OUTSTANDING-BASIC

14,815,258

11,238,437

4,726,925

WEIGHTED AVERAGE COMMON SHARE OUTSTANDING-
DILUTED

14,815,258

11,319,505

4,726,925

See accompanying notes to the consolidated financial statements.

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COMMUNITY HEALTHCARE TRUST INCORPORATED
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)
(Dollars in thousands, except per share amounts)

Year Ended December 31,
2016

2017

2015

NET INCOME (LOSS)

Other comprehensive income:

Unrealized losses on cash flow hedges

Reclassification of loss amounts recognized as interest expense

Total other comprehensive income

COMPREHENSIVE INCOME (LOSS)

$

3,510

$

2,721

$

(1,456)

(144)

402

258

—

—

—

—

—

—

$

3,768

$

2,721

$

(1,456)

62

COMMUNITY HEALTHCARE TRUST INCORPORATED
CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY
(Dollars in thousands, except per share amounts)

Preferred Stock

Common Stock

Shares

Amount

Shares

Amount

Additional 
Paid in 
Capital

Cumulative 

Net Income

(Loss)

Accumulated
Other
Comprehensive
Income

Cumulative 
Dividends

Total 
Stockholders' 
Equity

Balance at December 31, 2014

Issuance of common stock, net of offering costs

Stock-based compensation

Net loss

Dividends to common stockholders ($0.517 per
share)

—

—

—

—

—

Balance at December 31, 2015

— $

6
3

Issuance of common stock, net of offering costs

Stock-based compensation

Net income

Dividends to common stockholders ($1.525 per
share)

—

—

—

—

—

—

—

—

—

—

—

—

—

—

200,000

7,311,183

85,757

—

—

7,596,940

$

5,175,000

216,542

—

—

2

73

1

—

—

76

52

2

—

—

—

127,413

165

—

—

—

—

—

(1,456)

—

—

—

—

—

—

—

—

—

—

(3,928)

2

127,486

166

(1,456)

(3,928)

$

127,578

$

(1,456) $

— $

(3,928) $

122,270

86,073

672

—

—

—

—

2,721

—

—

—

—

—

—

—

—

86,125

674

2,721

(17,783)

(17,783)

Balance at December 31, 2016

— $

— 12,988,482

$

130

$

214,323

$

1,265

$

— $

(21,711) $

194,007

Issuance of common stock, net of offering costs

Stock-based compensation

Unrecognized loss on cash flow hedges

Reclassification adjustment for losses included in
net income (interest expense)

Net income

Dividends to common stockholders ($1.565 per
share)

—

—

—

—

—

—

—

—

—

—

—

—

4,887,500

209,816

—

—

—

—

49

2

—

—

—

—

108,508

1,472

—

—

—

—

—

—

—

—

3,510

—

—

—

(144)

402

—

—

—

—

—

—

—

108,557

1,474

(144)

402

3,510

(24,432)

(24,432)

Balance at December 31, 2017

— $

— 18,085,798

$

181

$

324,303

$

4,775

$

258

$

(46,143) $

283,374

See accompanying notes to the consolidated financial statements.

Form 10-K

COMMUNITY HEALTHCARE TRUST INCORPORATED
CONSOLIDATED STATEMENTS OF CASH FLOWS
(In thousands)

OPERATING ACTIVITIES
Net income (loss)

Adjustments to reconcile net income (loss) to net cash provided by
operating activities:

Depreciation and amortization
Stock-based compensation
Straight-line rent
Provision for bad debts, net of recoveries
Reduction in contingent purchase price
Deferred income tax benefit
Changes in operating assets and liabilities:

Other assets
Accounts payable and accrued liabilities
Other liabilities

Net cash provided by operating activities

INVESTING ACTIVITIES

Acquisitions of real estate
Acquisition and funding of mortgage and other notes receivable
Proceeds from repayments on notes receivable
Capital expenditures on existing real estate properties
Net cash used in investing activities

FINANCING ACTIVITIES

Net (repayments) borrowings on revolving credit facility
Term loan borrowings
Dividends paid
Proceeds from issuance of common stock
Equity issuance costs
Debt issuance costs
Settlement of contingent purchase price
Net cash provided by financing activities

Increase (decrease) in cash and cash equivalents
Cash and cash equivalents, beginning of period
Cash and cash equivalents, end of period

Supplemental Cash Flow Information:
Interest paid

Invoices accrued for construction, tenant improvement and other capitalized
costs
Reclassification between accounts and notes receivable
Conversion of mortgage note upon acquisition of real estate property
Increase in fair value of cash flow hedges

$

$

$

$
$
$
$

For the Year Ended December 31,
2015
2016
2017

$

3,510

$

2,721

$

(1,456)

18,153
1,474
(1,303)
67
(5)
(478)

(1,090)
402
1,397
22,127

(133,505)
(13,750)
833
(1,132)
(147,554)

(17,000)
60,000
(24,432)
109,168
(611)
(743)
(393)
125,989
562
1,568
2,130

3,125

$

$

$

$

209
615

$
— $
$

144

13,383
674
(606)
155
(1,279)
—

(1,956)
2,127
(290)
14,929

(103,206)
(12,406)
104
(1,579)
(117,087)

34,000
—
(17,783)
86,805
(680)
(634)
—
101,708

(450) $
2,018
1,568

$

564

28

$

$

12,500

— $
$
— $

5,320
166
(133)
71
—
—

(1,811)
326
488
2,971

(128,950)
(10,863)
—
(827)
(140,640)

17,000
—
(3,928)
129,353
(1,867)
(873)
—
139,685
2,016
2
2,018

178

52

—
—
—

See accompanying notes to the consolidated financial statements.

64

COMMUNITY HEALTHCARE TRUST INCORPORATED
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
December 31, 2017 

Note 1—Summary of Significant Accounting Policies

Business Overview

Community Healthcare Trust Incorporated (the ‘‘Company’’, ‘‘we’’, ‘‘our’’) was organized in the State of Maryland 
on March 28, 2014. The Company is a fully-integrated healthcare real estate company that owns and acquires real 
estate properties that are leased to hospitals, doctors, healthcare systems or other healthcare service providers in our 
target submarkets. The Company conducts its business through an UPREIT structure in which its properties are 
owned by its operating partnership (the "OP"), either directly or through subsidiaries. The Company is the sole 
general partner of the OP, owning 100% of the OP units. As of December 31, 2017, the Company had investments of 
approximately $399.1 million in 86 real estate properties, including a mortgage note, located in 26 states, totaling 
approximately 2.0 million square feet in the aggregate. Square footage, property count, and occupancy percentage 
disclosures in the consolidated financial statements are unaudited.

Principles of Consolidation

Our Consolidated Financial Statements include the accounts of the Company, its wholly-owned subsidiaries, and 
may also include joint ventures, partnerships and variable interest entities, or VIEs, where the Company controls the 
operating activities. Management must make judgments regarding the Company's level of influence or control over 
an entity and whether or not the Company is the primary beneficiary of a VIE. Consideration of various factors 
include, but is not limited to, the Company's ability to direct the activities that most significantly impact the entity's 
governing body, the size and seniority of the Company's investment, and the Company's ability to replace the 
manager and/or liquidate the entity. Management's ability to correctly assess its influence or control over an entity 
when determining the primary beneficiary of a VIE affects the presentation of these entities in the Company's 
Consolidated Financial Statements. If it is determined that the Company is the primary beneficiary of a VIE, the 
Company's Consolidated Financial Statements would include the operating results of the VIE rather than the results 
of the variable interest in the VIE. Untimely or inaccurate financial information provided to the Company or 
deficiencies in the VIEs internal control over financial reporting could impact the Company's Consolidated Financial 
Statements and its own internal control over financial reporting. See Notes 5 and 11 regarding VIEs identified by the 
Company related to its mortgage note and note receivable portfolio.

All material intercompany accounts, transactions, and balances have been eliminated in the presentation of the 
Company's Consolidated Financial Statements.  

Jumpstart Our Business Startups Act of 2012

The Company has elected the "emerging growth company,’’ status as permitted under the Jumpstart Our Business 
Startups Act of 2012, or the JOBS Act. Management has elected to ‘‘opt out’’ of the provision allowed under the 
JOBS Act to take advantage of an extended transition period to comply with new or revised accounting standards 
applicable to public companies. As a result, we will be required to comply with new or revised accounting standards 
as required when they are adopted. The decision to opt out of the extended transition period under the JOBS Act is 
irrevocable.

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Use of Estimates in the Consolidated Financial Statements

Preparation of the Consolidated Financial Statements in accordance with GAAP requires management to make 
estimates and assumptions that affect amounts reported in the Consolidated Financial Statements and accompanying 
notes. Actual results may materially differ from those estimates.

65

 
Notes to Consolidated Financial Statements - Continued

Segment Reporting

The Company acquires and owns, or finances, healthcare-related real estate properties that are leased to hospitals, 
doctors, healthcare systems or other healthcare service providers in our target submarkets. The Company is managed 
as one reporting unit, rather than multiple reporting units, for internal reporting purposes and for internal decision-
making. Therefore, the Company discloses its operating results in a single segment.

Cash and Cash Equivalents

Cash and cash equivalents includes short-term investments with original maturities of three months or less when 
purchased.

Real Estate Properties

Real estate properties are recorded at cost or at fair value if acquired in a transaction that is a business combination 
under FASB Accounting Standards Codification ("ASC") 805. Cost or fair value at the time of acquisition is 
allocated among land and land improvements, buildings and improvements, lease and other intangibles, and personal 
property, as applicable. 

Real estate property acquisitions are accounted for as a business combination or an asset acquisition. An acquisition 
accounted for as a business combination is recorded at fair value and related closing costs are expensed as incurred.  
An acquisition accounted for as an asset acquisition is recorded at its purchase price, inclusive of acquisition costs, 
which is allocated among the acquired assets and assumed liabilities based upon their relative fair values at the date 
of acquisition. The Company adopted FASB's Accounting Standards Update ("ASU") No. 2017-01, Business 
Combinations (Topic 805): Clarifying the Definition of a Business, on January 1, 2017, and expects that 
substantially all of its acquisitions will be accounted for as asset acquisitions.

The allocation of real estate property acquisitions may include land and land improvements, building and building 
improvements, personal property, and identified intangible assets and liabilities (consisting of above- and below-
market leases, in-place leases, and tenant relationships) based on the evaluation of information and estimates 
available at that date, and we allocate the purchase price based on these assessments. We make estimates of the 
acquisition date fair value of the tangible and intangible assets and acquired liabilities using information obtained 
from multiple sources as a result of pre-acquisition due diligence, tax records, and other sources. Based on these 
estimates, we recognize the acquired assets and liabilities at their estimated fair values. We expense transaction costs 
associated with business combinations in the period incurred. The fair value of tangible property assets acquired 
considers the value of the property as if vacant determined by comparable sales and other relevant data. The 
determination of fair value involves the use of significant judgment and estimation. We value land based on various 
inputs, which may include internal analysis of recently acquired properties, existing comparable properties within 
our portfolio, or third party appraisals or valuations based on comparable sales.

In recognizing identified intangible assets and liabilities of an acquired property, the value of above- or below-
market leases is estimated based on the present value (using a discount rate which reflects the risks associated with 
the leases acquired) of the difference between contractual amounts to be received pursuant to the leases and 
management’s estimate of market lease rates measured over the remaining term of the lease. In the case of a below-
market lease, the Company would also evaluate any renewal options associated with that lease to determine if the 
intangible should include those periods. The capitalized above-market or below-market lease intangibles are 
amortized as a reduction from or an addition to rental income over the estimated remaining term of the respective 
leases.

In determining the value of in-place leases and tenant relationships, management considers current market 
conditions and costs to execute similar leases in arriving at an estimate of the carrying costs during the expected 
lease-up period from vacant to existing occupancy. In estimating carrying costs, management includes real estate 
taxes, insurance, other property operating expenses, estimates of lost rental revenue during the expected lease-up 

66

Notes to Consolidated Financial Statements - Continued

periods, and costs to execute similar leases, including leasing commissions. The values assigned to in-place leases 
and tenant relationships are amortized over the estimated remaining term of the lease. If a lease terminates prior to 
its scheduled expiration, all unamortized costs related to that lease are written off.

Asset Impairments

The Company assesses the potential for impairment of identifiable, definite-lived, intangible assets and long-lived 
assets, including real estate properties, whenever events occur or a change in circumstances indicates that the 
carrying value might not be fully recoverable. Indicators of impairment may include significant under-performance 
of an asset relative to historical or expected operating results; significant changes in the Company’s use of assets or 
the strategy for its overall business; plans to sell an asset before its depreciable life has ended; the expiration of a 
significant portion of leases in a property; or significant negative economic trends or negative industry trends for the 
Company or its operators. In addition, the Company’s review for possible impairment may include those assets 
subject to purchase options and those impacted by casualties, such as tornadoes and hurricanes. If management 
determines that the carrying value of the Company’s assets may not be fully recoverable based on the existence of 
any of the factors above, or others, management would measure and record an impairment charge based on the 
estimated fair value of the property or the estimated fair value less costs to sell the property. No indicators of 
impairment occurred during 2017, 2016 or 2015 to warrant management to test any of its assets for impairment.  
Therefore, no impairments were recorded during the years ended December 31, 2017, 2016 or 2015.

Fair Value Measurements

Fair value is defined as the price that would be received to sell an asset, or paid to transfer a liability, in an orderly 
transaction between market participants. In calculating fair value, a company must maximize the use of observable 
market inputs, minimize the use of unobservable market inputs and disclose in the form of an outlined hierarchy the 
details of such fair value measurements.

A hierarchy of valuation techniques is defined to determine whether the inputs to a fair value measurement are 
considered to be observable or unobservable in a marketplace. Observable inputs reflect market data obtained from 
independent sources, while unobservable inputs reflect the Company’s market assumptions. This hierarchy requires 
the use of observable market data when available. These inputs have created the following fair value hierarchy:

• 

• 

• 

Level 1 – quoted prices for identical instruments in active markets.

Level 2 – quoted prices for similar instruments in active markets; quoted prices for identical or similar 
instruments in markets that are not active; and model-derived valuations in which significant inputs and 
significant value drivers are observable in active markets; and

Level 3 – fair value measurements derived from valuation techniques in which one or more significant 
inputs or significant value drivers are unobservable.

Our interest rate swaps are valued in the market using discounted cash flow techniques. These techniques 
incorporate Level 1 and Level 2 inputs. The market inputs are utilized in the discounted cash flow calculation 
considering the instrument’s term, notional amount, discount rate and credit risk. Significant inputs to the derivative 
valuation model for interest rate swaps are observable in active markets and are classified as Level 2 in the 
hierarchy.

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Executed purchase and sale agreements, that are binding agreements, are categorized as Level 1 inputs. Brokerage 
estimates, letters of intent, or unexecuted purchase and sale agreements are considered to be Level 3 as they are non-
binding in nature.

67

 
Notes to Consolidated Financial Statements - Continued

Lease Accounting

We, as lessor, make a determination with respect to each of our leases whether they should be accounted for as 
operating leases or capital leases. The classification criteria is based on estimates regarding the fair value of the 
leased facilities, minimum lease payments, effective cost of funds, the economic useful life of the facilities, the 
existence of a bargain purchase option, and certain other terms in the lease agreements. We believe all of our leases 
should be accounted for as operating leases. Payments received under operating leases are accounted for in the 
Consolidated Statements of Income (Loss) as rental income for actual cash rent collected plus or minus straight-line 
adjustments, such as lease escalators. Assets subject to operating leases are reported as real estate investments in the 
Consolidated Balance Sheets.

Many of our leases contain fixed or formula-based rent escalators. To the extent that the escalator increases are tied 
to a fixed index or rate, lease payments are accounted for on a straight-line basis over the life of the lease.

Revenue Recognition

The Company recognizes rental revenue when it is realized or realizable and earned. There are four criteria that must 
all be met before a Company may recognize revenue, including persuasive evidence of an arrangement exists, 
delivery has occurred or services have been rendered (i.e., the tenant has taken possession of and controls the 
physical use of the leased asset), the price has been fixed or is determinable, and collectability is reasonably assured. 

The Company derives most of its revenues from its real estate property and mortgage note and other notes portfolio. 
The Company's rental and mortgage and other notes interest income is recognized based on contractual 
arrangements with its tenants and borrowers. 

Rental income is recognized as earned over the life of the lease agreement on a straight-line basis. Recognizing 
rental revenue on a straight-line basis for leases may result in recognizing revenue in amounts more or less than 
amounts currently due from tenants. If management determines that the collectability of straight-line rents is not 
reasonably assured, the amount of future revenue recognized may be limited to amounts contractually owed and, 
where appropriate, establish an allowance for estimated losses. 

The Company also accrues operating expense recoveries based on the contractual terms of its leases and late fees 
based on the contractual terms of its leases or notes, as applicable. Income received but not yet earned is deferred 
until such time it is earned. Deferred revenue is included in other liabilities on the Consolidated Balance Sheets.

Interest income is recognized based on the interest rates, maturity dates and amortization periods set forth within 
each note agreement. 

Allowance for Doubtful Accounts and Credit Losses

Management monitors the aging and collectability of its accounts receivable balances on an ongoing basis. 
Whenever deterioration in the timeliness of payment from a tenant is noted, management investigates and 
determines the reason or reasons for the delay. Considering all information gathered, management’s judgment is 
exercised in determining whether a receivable is potentially uncollectible and, if so, how much or what percentage 
may be uncollectible. Among the factors management considers in determining collectability are: the type of 
contractual arrangement under which the receivable was recorded (e.g., triple net lease, gross lease, or other type of 
agreement); the tenant’s reason for slow payment; industry influences under which the tenant operates; evidence of 
willingness and ability of the tenant to pay the receivable; credit-worthiness of the tenant; collateral, security 
deposit, letters of credit or other monies held as security; tenant’s historical payment pattern; other contractual 
agreements between the tenant and the Company; relationship between the tenant and the Company; the state in 
which the tenant operates; and the existence of a guarantor and the willingness and ability of the guarantor to pay the 
receivable. Considering these factors and others, management concludes whether all or some of the aged receivable 
balance is likely uncollectible. Upon determining that some portion of the receivable is likely uncollectible, the 
Company will record a provision for bad debts for the amount it expects will be uncollectible. When efforts to 

68

Notes to Consolidated Financial Statements - Continued

collect a receivable are exhausted, the receivable amount is charged off against the allowance. The Company does 
not hold any accounts receivable for sale.

The Company evaluates collectability of its notes receivable and records allowances as necessary. A note is impaired 
when it is probable that the Company will be unable to collect all amounts due according to the contractual terms of 
the loan as scheduled, including both contractual interest and principal payments. This assessment also includes an 
evaluation of the loan collateral. If a mortgage loan becomes past due, the Company will review the specific 
circumstances and may discontinue the accrual of interest on the loan. The loan is not returned to accrual status until 
the debtor has demonstrated the ability to continue debt service in accordance with the contractual terms. Loans 
placed on non-accrual status will be accounted for on a cash basis, in which income is recognized only upon the 
receipt of cash, or on a cost-recovery basis, in which all cash receipts reduce the carrying value of the loan, based on 
the Company's expectation of future collectability. There were no notes that the Company had on non-accrual status 
or that the Company had available for sale at December 31, 2017, 2016 or 2015. 

Stock-Based Compensation

The Company's 2014 Incentive Plan, as amended (the "2014 Incentive Plan") is intended to attract and retain 
qualified persons upon whom, in large measure, our sustained progress, growth and profitability depend, to motivate 
the participants to achieve long-term company goals and to more closely align the participants’ interests with those 
of our other stockholders by providing them with a proprietary interest in our growth and performance. The three 
distinct programs under the 2014 Incentive Plan are the Amended and Restated Alignment of Interest Program, the 
Amended and Restated Executive Officer Incentive Program and the Non-Executive Officer Incentive Program. Our 
executive officers, officers, employees, consultants and non-employee directors are eligible to participate in the 
2014 Incentive Plan. The 2014 Incentive Plan increases, on an annual basis, the number of shares of common stock 
available for issuance to an amount equal to 7% of the total number of shares of the Company’s common stock 
outstanding on December 31 of the immediately preceding year. The 2014 Incentive Plan is administered by the 
Company’s compensation committee, which interprets the 2014 Incentive Plan and has broad discretion to select the 
eligible persons to whom awards will be granted, as well as the type, size and terms and conditions of each award, 
including the number of shares subject to awards and the expiration date of, and the vesting schedule or other 
restrictions (including, without limitation, restrictive covenants) applicable to, awards. The Company recognizes 
share-based payments to its directors and employees in its Consolidated Statements of Income (Loss) on a straight-
line basis over the shorter of the requisite service period or retirement eligibility date based on the fair value of the 
award on the measurement date.

Intangible Assets

Intangible assets with indefinite lives are not amortized, but are tested at least annually for impairment. Intangible 
assets with finite lives are amortized over their respective lives to their estimated residual values and are reviewed 
for impairment only when impairment indicators are present. 

Identifiable intangible assets of the Company are generally comprised of in-place and above-market lease intangible 
assets and below-market lease intangible liabilities, as well as deferred financing costs. In-place lease intangible 
assets are amortized to depreciation expense on a straight-line basis over the applicable lives of the leases. Above- 
and below-market lease intangibles are amortized to rental income on a straight-line basis over the applicable lives 
of the leases. Deferred financing costs are amortized to interest expense over the term of the related credit facility or 
other debt instrument using the straight-line method, which approximates amortization under the effective interest 
method. 

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Contingent Liabilities

From time to time, the Company may be subject to loss contingencies arising from legal proceedings and similar 
matters. Additionally, while the Company maintains comprehensive liability and property insurance with respect to 
each of its properties, the Company may be exposed to unforeseen losses related to uninsured or under-insured 
damages.

69

 
Notes to Consolidated Financial Statements - Continued

Management will monitor any matter that may present a contingent liability, and, on a quarterly basis, will review 
any reserves and accruals relating to the liabilities, adjusting provisions as necessary in view of changes in available 
information. Liabilities for contingencies are first recorded when a loss is determined to be both probable and can be 
reasonably estimated. Changes in estimates regarding the exposure to a contingent loss will be reflected as 
adjustments to the related liability in the periods when they occur and will be disclosed in the notes to the 
Consolidated Financial Statements.

On occasion, the Company may also have acquisitions which include contingent consideration.  Accounting for 
business combinations require the Company to estimate the fair value of any contingent purchase consideration at 
acquisition. Management will monitor these contingencies on a quarterly basis. Changes in estimates regarding 
contingent purchase consideration will be reflected as adjustments to the related liability in the periods when they 
occur and will be disclosed in the notes to the Consolidated Financial Statements.

Income Taxes

The Company has elected to be taxed as a REIT, as defined under the Internal Revenue Code of 1986, as amended 
(the "Code"). The Company and one subsidiary have also elected for that subsidiary to be treated as a taxable REIT 
subsidiary ("TRS"), which is subject to federal and state income taxes. No provision has been made for federal 
income taxes for the REIT; however, the Company has recorded income tax expense or benefit for the TRS to the 
extent applicable. The Company intends at all times to qualify as a REIT under the Code. The Company must 
distribute at least 90% per annum of its REIT taxable income to its stockholders (which is computed without regard 
to the dividends paid deduction or net capital gain and which does not necessarily equal net income as calculated in 
accordance with generally accepted accounting principles) and meet other requirements to continue to qualify as a 
real estate investment trust. See further discussion in Note 15.

The Company classifies interest and penalties related to uncertain tax positions, if any, in the Consolidated 
Statements of Income (Loss) as a component of general and administrative expenses.  No such amounts were 
recognized during 2017, 2016 or 2015.

The Company is subject to audit by the Internal Revenue Service and by state taxing authorities for the years ended 
December 31, 2016, 2015 and for the period from March 28, 2014 (date of inception) through December 31, 2014.

Sales and Use Taxes

The Company must pay sales and use taxes to certain state tax authorities based on rent collected from tenants in 
properties located in those states. The Company is generally reimbursed for those taxes by those tenants. The 
Company accounts for the payments to the taxing authority and subsequent reimbursement from the tenant on a net 
basis, included in tenant reimbursement revenue on the Company’s Consolidated Statements of Income (Loss).

Concentration of Credit Risks

Our credit risks primarily relate to cash and cash equivalents, our mortgage note and other notes receivable and our 
interest rate swaps, which are discussed below. Cash and cash equivalents are primarily held in bank accounts and 
overnight investments. We maintain our bank deposit accounts with large financial institutions in amounts that often 
exceed federally-insured limits. We have not experienced any losses in such accounts. 

Derivative Financial Instruments

In the normal course of business, we are subject to risk from adverse fluctuations in interest rates. We have chosen to 
manage this risk through the use of derivative financial instruments, or interest rate swaps. Counterparties to these 
contracts are major financial institutions. We are exposed to credit loss in the event of nonperformance by these 
counterparties. We do not use derivative instruments for trading or speculative purposes. Our objective in managing 
exposure to market risk is to limit the impact on cash flows. To qualify for hedge accounting, our interest rate swaps 

70

Notes to Consolidated Financial Statements - Continued

must effectively reduce the risk exposure that they are designed to hedge. In addition, at inception of a qualifying 
cash flow hedging relationship, the underlying transaction or transactions must be, and be expected to remain, 
probable of occurring in accordance with our related assertions. All of our hedges are cash flow hedges and are 
recognized at their fair value in the Consolidated Balance Sheets. Changes in the fair value of the derivatives are 
recognized in accumulated other comprehensive income. 

Earnings per Share

Basic earnings per common share is computed by dividing net income by the weighted average common shares 
outstanding less issued and outstanding non-vested shares of common stock. Diluted earnings per common share is 
calculated by including the effect of dilutive securities.

Our unvested restricted common stock outstanding contains non-forfeitable rights to dividends, and accordingly, 
these awards are deemed to be participating securities. These participating securities, under the 2-class method, are 
included in the earnings allocation in computing both basic and diluted earnings per common share. 

New Accounting Pronouncements

On  July  1,  2017,  the  Company  adopted  the  Financial Accounting  Standard  Board's  ("FASB") ASU  No.  2017-12, 
Derivatives and Hedging Topic 815: Targeted Improvements to Accounting for Hedging Activities, ("ASU 2017-12"). 
ASU 2017-12 is intended to better align an entity’s financial reporting for hedging activities with the economic objectives 
of those activities. Upon adoption of ASU 2017-12, the cumulative ineffectiveness that a company had previously 
recognized on existing cash flow and net investment hedges is adjusted and removed from beginning retained earnings 
and placed in accumulated other comprehensive income. The adoption of ASU 2017-12 did not have an impact on our 
financial statements as we had not previously recognized any hedge ineffectiveness related to our existing cash flow 
hedges. In future periods, for hedges that are deemed highly effective, we will no longer need to recognize any hedge 
ineffectiveness, and all gains or losses will be recognized in other comprehensive income.

Between May 2014 and September 2017, the FASB issued various ASUs changing the requirements for recognizing 
and reporting revenue (together, herein referred to as the “Revenue ASUs”) that may impact the Company: (i) ASU 
No. 2014-09, Revenue from Contracts with Customers  (“ASU 2014-09”), (ii) ASU No. 2016-08, Principal versus 
Agent Considerations (Reporting Revenue Gross versus Net)  (“ASU 2016-08”), (iii) ASU No. 2016-12, Narrow-
Scope Improvements and Practical Expedients (“ASU 2016-12”) and (iv) ASU No. 2017-13, Revenue Recognition 
(Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842) 
("ASU 2017-13). ASU 2014-09 provides guidance for revenue recognition to depict the transfer of promised goods 
or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in 
exchange for those goods or services. ASU 2016-08 is intended to improve the operability and understandability of 
the implementation guidance on principal versus agent considerations. ASU 2016-12 provides practical expedients 
and improvements on the previously narrow scope of ASU 2014-09. ASU 2017-13 provides certain amendments to 
the previously issued Revenue ASUs and ASU No. 2016-02, Leases ("ASU 2016-02"). In August 2015, the FASB 
issued ASU No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date 
(“ASU 2015-14”). ASU 2015-14 defers the effective date of ASU 2014-09 by one year to fiscal years, and interim 
periods within, beginning after December 15, 2017. The Company adopted the Revenue ASUs on January 1, 2018. 
A reporting entity may apply the amendments in the Revenue ASUs using either a modified retrospective approach, 
by recording a cumulative-effect adjustment to equity as of the beginning of the fiscal year of adoption or full 
retrospective approach.

The primary source of revenue for the Company is generated through leasing arrangements and financing 
instruments, which are excluded from the Revenue ASUs. However, we expect that the recognition of non-lease 
components may be impacted by items included in the Revenue ASUs that will become effective upon the adoption 
of ASU 2016-02 on January 1, 2019. Also, under ASU 2014-09, revenue recognition for real estate sales is largely 
based on the transfer of control versus continuing involvement under current guidance. The Company adopted the 
Revenue ASUs on January 1, 2018 using the modified retrospective method which will be reflected in its financial 
statements for the quarter ending March 31, 2018. Because the Company's revenues for are substantially all related 

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Notes to Consolidated Financial Statements - Continued

to leasing or financing activities, under its mortgage note or notes, the adoption of the Revenue ASUs should not 
have a material impact to the Company's consolidated financial position, results of operations or disclosures. The 
Company will continue to evaluate during 2018 the impact to its non-lease components upon adoption of ASU 
2016-02 in 2019.

In August 2016, the FASB issued ASU No. 2016-15, Statement of Cash Flows (Topic 230) Classification of Certain 
Cash Receipts and Cash Payments, ("ASU 2016-15"), which clarifies or provides guidance relating to eight specific 
cash flow classification issues. The standard should be applied retrospectively for each period presented, as 
appropriate. The impact of this new guidance will depend on future transactions, though the impact will only be 
related to the classification of those items on the statement of cash flows and will not impact the Company's total 
cash flows or its results of operations. There was no impact to the Company's Consolidated Financial Statements 
upon adoption of this standard on January 1, 2018. 

In May 2017, the FASB issued ASU No. 2017-09, Compensation - Stock Compensation (Topic 718), ("ASU 
2017-09"), which provides guidance about which changes in the terms or conditions of a share-based payment 
award require a company to apply modification accounting in Topic 718. Under ASU No. 2017-09, a company will 
generally be required to apply modification accounting unless the fair value or intrinsic value of the modified award, 
the vesting conditions of the modified award, and the classification of the modified award as equity or a liability are 
the same as the original award immediately before the award is modified. There was no impact to the Company's 
Consolidated Financial Statements upon adoption of this standard on January 1, 2018. 

In February 2016, the FASB issued ASU No. 2016-02. This standard requires a lessor to classify leases as either sales-
type, finance or operating. A lease will be treated as a sale if it transfers all of the risks and rewards, as well as control 
of the underlying asset, to the lessee. If risks and rewards are conveyed without the transfer of control, the lease is 
treated as a financing lease. If the lessor doesn’t convey risks and rewards or control, an operating lease results. ASU 
2016-02 is effective for fiscal years, and interim periods within, beginning after December 15, 2018. Early adoption 
is permitted. A modified retrospective transition approach is required for lessors for sales-type, direct financing, and 
operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the 
financial statements, with certain practical expedients available. Leasing revenues will continue to be recognized on a 
straight-line basis over the lease term, while certain reimbursable costs currently reflected on a net basis in the financial 
statements may require presentation on a gross basis under the new standard. Additionally, certain non-lease components 
may be accounted for under the new revenue recognition guidance in the Revenue ASUs. The Company is still evaluating 
the complete impact of the adoption of ASU 2016-02 on January 1, 2019 to its consolidated financial position, results 
of operations and disclosures.

In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments-Credit Losses, ("ASU 2016-13"), which 
changes the impairment model for most financial assets and certain other instruments. For trade and other 
receivables, held-to-maturity debt securities, loans and other instruments, companies will be required to use a new 
forward-looking “expected loss” model that generally will result in the earlier recognition of allowances for losses. 
For available-for-sale debt securities with unrealized losses, companies will measure credit losses in a manner 
similar to what they do today, except that the losses will be recognized as allowances rather than as reductions in the 
amortized cost of the securities. Companies will have to disclose significantly more information, including 
information they use to track credit quality by year of origination for most financing receivables. Companies will 
apply the standard’s provisions as a cumulative-effect adjustment to retained earnings as of the beginning of the first 
reporting period in which the guidance is adopted. This standard is effective for the Company on January 1, 2020 
with early adoption permitted. The Company is in the initial stage of evaluating the impact of this new standard on 
its notes and trade receivables.

72

Notes to Consolidated Financial Statements - Continued

Note 2—Real Estate Investments

As of December 31, 2017, the Company had investments of approximately $399.1 million in 86 real estate 
properties, including one mortgage note receivable. The following table summarizes the Company's investments. 

Number of 
Facilities

Land and 
Land 
Improvements

Buildings, 
Improvements, and 
Lease Intangibles

Personal
Property

Total

Accumulated 
Depreciation

$

4,608

$

29,235

$

— $

33,843

$

(Dollars in thousands)

Medical office buildings:

Florida

Ohio

Texas

Illinois

Kansas

Iowa

Virginia

Other states

Physician clinics:

Kansas

Illinois

Florida

Other states

Surgical centers and hospitals

Louisiana

Indiana

Michigan

Illinois

Florida

Arizona

Other states

Specialty centers

Illinois

Alabama

Nevada

Other states

Behavioral facilities:

West Virginia

Illinois

Indiana

Other states

Corporate property

Total owned properties

Mortgage note receivable

     Total real estate investments

26,693

15,585

12,957

11,924

11,232

5,018

25,973

2,493

3,431

3,284

1,589

2,429

1,148

233

2,279

143,225

16,886

12,537

8,969

5,950

21,682

49,138

23,036

14,928

8,900

7,593

7,288

5,965

12,555

80,265

21,632

4,832

4,678

20,583

51,725

25,035

20,103

7,166

9,706

62,010

2,123

388,486

10,633

399,119

$

$

1,981

87

512

3,025

5,605

577

360

1,960

740

233

1,000

2,861

7,731

215

1,295

273

2,854

4,637

152

745

156

100

1,153

124

36,136

—

36,136

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5

5

3

2

2

1

1

13

32

3

2

3

9

17

1

1

2

1

1

2

5

13

2

3

1

11

17

1

1

2

2

6

—

85

1

86

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

—

112

112

—

112

$

$

3,167

3,096

1,134

1,427

2,241

369

3,276

19,318

1,638

2,615

—

3,221

7,474

1,683

523

628

2,183

271

576

1,555

7,419

2,057

415

276

1,919

4,667

2,138

1,300

1,126

977

5,541

—

23,526

12,489

11,823

10,497

8,991

4,649

22,697

123,907

10,899

6,354

5,950

18,461

41,664

21,353

14,405

8,272

5,410

7,017

5,389

11,000

72,846

19,575

4,417

4,402

18,664

47,058

22,897

18,803

6,040

8,729

56,469

2,011

$

$

44,419

—

44,419

$

$

343,955

—

343,955

$

$

73

 
Notes to Consolidated Financial Statements - Continued

Depreciation expense was $7.6 million, $4.5 million and $1.5 million, respectively, as of December 31, 2017, 2016 
and 2015, which is included in depreciation and amortization expense on the Company's Consolidated Statements of 
Income (Loss). Depreciation and amortization of real estate assets and liabilities in place as of December 31, 2017, 
is recognized on a straight-line basis over the estimated useful lives of the assets. The estimated useful lives at 
December 31, 2017 are as follows:

Land improvements

Buildings

Building improvements

Tenant improvements

Lease intangibles

Personal property

Note 3—Real Estate Leases

2 - 15 years

15 - 40 years

3.0 - 39.8 years

2.3 - 15.7 years
0.7 - 13.7 years

3 -10 years

The Company’s properties are generally leased pursuant to non-cancelable, fixed-term operating leases with 
expiration dates through 2033. The Company’s leases generally require the lessee to pay minimum rent, with fixed 
rent renewal terms or increases based on a Consumer Price Index and may also include additional rent, which may 
include taxes (including property taxes), insurance, maintenance and other operating costs associated with the leased 
property. 

Future Minimum Lease Payments

Future minimum lease payments under the non-cancelable operating leases due the Company for the years ending 
December 31, as of December 31, 2017, are as follows (in thousands): 

2018

2019

2020

2021

2022

2023 and thereafter

Revenue Concentrations

$

$

35,372

31,648

28,839

25,617

22,415

133,617

277,508

The Company's real estate portfolio is leased to a diverse tenant base.  At December 31, 2017 and 2016, the 
Company had no customers that accounted for more than 10% of its consolidated revenues.

The Company's portfolio is currently located in 26 states with approximately 36.5% of its consolidated revenues for 
the year ended December 31, 2017 derived from properties located in Illinois (13.5%), Ohio (12.2%), and Florida 
(10.8%).

Purchase Option Provisions

Certain of the Company's leases provide the lessee with a purchase option or a right of first refusal to purchase the 
leased property. The purchase option provisions generally require the lessee to purchase the leased property at fair 
value or at an amount greater than the Company's gross investment in the leased property at the time of the 
purchase. No purchase options were exercised during the year ended December 31, 2017. The Company had 
approximately $6.3 million in two real estate properties at December 31, 2017 with purchase options that are 
exercisable during 2018.

74

Notes to Consolidated Financial Statements - Continued

Straight-line rental income

Rental income is recognized as earned over the life of the lease agreement on a straight-line basis. Straight-line rent 
included in rental income was approximately $1.3 million, $0.6 million, and $0.1 million, respectively, for the years 
ended December 31, 2017, 2016 and 2015. 

Operating expense recoveries

The Company accrues operating expense recoveries, or tenant reimbursements, based on the contractual terms of its 
leases and late fees based on the contractual terms of its leases or notes, as applicable. Operating expense recoveries 
were approximately $5.1 million, $4.6 million, and $2.0 million respectively, and late fees, included in rental 
income, were approximately $149,000, $228,000, and $40,000, respectively, for the years ended December 31, 
2017, 2016 and 2015. 

Deferred revenue

Income received but not yet earned is deferred until such time it is earned. Deferred revenue, included in other 
liabilities on the Consolidated Balance Sheets, was approximately $1.1 million, $0.8 million and $0.5 million, 
respectively, at December 31, 2017, 2016, and 2015. 

Note 4—Real Estate Acquisitions

2017 Real Estate Acquisitions

The Company's acquisitions for 2017 included the following, all of which we accounted for as asset acquisitions:

During the fourth quarter of 2017, the Company acquired six real estate properties totaling approximately 153,000 
square feet for an aggregate purchase price of approximately $40.2 million, including cash consideration of 
approximately $40.1 million. Upon acquisition, the properties were 100.0% leased in the aggregate with lease 
expirations ranging from 2021 through 2032. In addition, we purchased $11.45 million face value of certain 
promissory notes, secured by accounts receivable of our bankrupt borrower, for $8.75 million from a syndicate of 
banks, a $2.7 million discount to face value. See Note 5 for further discussion related to this note purchase and 
bankruptcy.

During the third quarter of 2017, the Company acquired two real estate properties totaling approximately 147,000 
square feet for an aggregate purchase price and cash consideration of approximately $28.3 million. Upon 
acquisition, the properties were 100% leased in the aggregate with lease expirations ranging from 2022 through 
2032. In addition, we funded a $5.0 million mezzanine loan to the tenant of one of the properties. 

During the second quarter of 2017, the Company acquired 10 real estate properties totaling approximately 203,000  
square feet for an aggregate purchase price of approximately $36.2 million, including cash consideration of 
approximately $35.9 million. Upon acquisition, the properties were 100% leased in the aggregate with lease 
expirations ranging from 2019 through 2032. 

During the first quarter of 2017, the Company acquired 10 real estate properties totaling approximately 145,000 
square feet for an aggregate purchase price of approximately $28.5 million, including cash consideration of 
approximately $28.4 million. Upon acquisition, the properties were 95.2% leased in the aggregate with lease 
expirations ranging from 2018 through 2032. The Company also acquired a property, adjacent to its corporate office, 
for a cash purchase price of approximately $0.9 million. The property is leased to a tenant but the Company intends 
to use the property for future expansion of its corporate office. 

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Amounts reflected in revenues and net income for the year ended December 31, 2017 for the properties acquired 
during 2017 were approximately $5.9 million and $2.4 million, respectively. Transaction costs totaling 

75

 
Notes to Consolidated Financial Statements - Continued

approximately $1.0 million related to these acquisitions were capitalized in the period as part of the real estate assets 
and approximately $36,000 was expensed related to the mezzanine note and note purchased.

The following table summarizes the estimated relative fair values of the assets acquired and liabilities assumed in 
the property acquisitions for the year ended December 31, 2017. 

Land and land improvements

Building and building improvements
Intangibles:

At-market lease intangibles
Total intangibles

Accounts receivable and other assets assumed
Accounts payable, accrued liabilities and other liabilities assumed (1)
Prorated rent, interest and operating expense reimbursement amounts collected

Total cash consideration

(1) Includes security deposits received.

2016 Real Estate Acquisitions

Estimated Fair
Value
(In thousands)

Estimated Useful
Life
(In years)

2 - 15
20 - 40

4.1 - 9.3

$

$

14,285

103,831

16,502
16,502
32
(675)

(470)
133,505

During the fourth quarter of 2016, the Company acquired six real estate properties totaling approximately 187,098 
square feet for an aggregate purchase price of approximately $45.6 million, including cash consideration of 
approximately $45.2 million. Upon acquisition, the properties were 98.1% leased with lease expirations ranging 
from 2017 through 2031. 

During the third quarter of 2016, the Company acquired four real estate properties totaling approximately 57,983 
square feet for an aggregate purchase price and cash consideration of approximately $12.1 million. Upon 
acquisition, the properties were 100.0% leased with lease expirations ranging from 2018 through 2031. 

During the second quarter of 2016, the Company acquired three real estate properties totaling approximately 
153,446 square feet for an aggregate purchase price of approximately $33.5 million, including cash consideration of 
approximately $21.1 million and the conversion of a  $12.5 million mortgage note receivable. Upon acquisition, the 
properties were approximately 93.7% leased in the aggregate with lease expirations ranging from 2016 through 
2031. In addition, one of the properties included contingent consideration of up to $0.5 million of which the 
Company paid $0.4 million in settlement of the contingency during the second quarter of 2017. 

During the first quarter of 2016, the Company acquired four real estate properties totaling approximately 146,443 
square feet for an aggregate purchase price of approximately $25.4 million, including cash consideration of 
approximately $25.6 million. Upon acquisition, the properties were approximately 95.6% leased in the aggregate 
with lease expirations ranging from 2017 through 2026. 

The Company incurred transaction costs of approximately $0.8 million for the year ended December 31, 2016 
related to its acquisitions accounted for as business combinations which are included in general and administrative 
expenses in the accompanying Consolidated Statements of Income (Loss). Transaction costs related to its acquisition 
accounted for as an asset purchase were capitalized in the period as part of the real estate asset.

76

Notes to Consolidated Financial Statements - Continued

The following table summarizes the estimated fair values of the assets acquired and liabilities assumed in the 
property acquisitions during 2016. 

Land

Buildings
Intangibles:

At-market lease intangibles
Above-market lease intangibles
Below-market lease intangibles
Total intangibles

Accounts receivable and other assets assumed
Accounts payable, accrued liabilities and other liabilities assumed (1)
Contingent liabilities
Mortgage note conversion
Prorated rent, interest and operating expense reimbursement amounts collected
Expenses paid, including closing costs
Total cash consideration

Estimated Fair
Value
(In thousands)

Estimated Useful
Life
(In years)

20 - 40

2.3 - 13.7
0.7
8.8

$

$

16,476

87,753

13,961
26
(923)
13,064
51
(661)
(487)
(12,500)
(490)
773
103,979

(1) Includes security deposits received and property taxes payable prior to the acquisition.

During the first quarter of 2016, the Company funded a $12.5 million mortgage note secured by an 85,000 square
foot behavioral facility in Illinois which was scheduled to mature on January 31, 2027. The Company received a 
loan fee from the transaction totaling $93,750 which was deferred and was being recognized into income on a 
straight-line basis, which approximated the effective interest method, through the maturity of the mortgage note. The 
mortgage loan required interest only payments to us through January 2017 and had a stated fixed interest rate of 
11%. The Company exercised its option to acquire the behavioral facility secured by this mortgage and acquired the 
facility in May 2016 as discussed in more detail above in 2016 Real Estate Acquisitions. Upon acquisition, the 
Company recognized into income the unamortized portion of the loan fee totaling approximately $90,000.

Note 5—Mortgage Note Receivable

The Company had one mortgage note receivable outstanding as of December 31, 2017 and 2016 with a principal 
balance of $10.6 million and $10.9 million, respectively, which bears interest at 9.5%. Principal and interest are due 
monthly based on a 20-year amortization schedule, with a balloon payment due at maturity on September 30, 2026. 
At December 31, 2017 and 2016, approximately $0.6 million and $87,000, respectively, in interest was due from the 
borrower and is included in other assets on our Consolidated Balance Sheets, of which approximately $0.5 million 
and $0, respectively, was past due in accordance the terms of the underlying note. The borrower and several related 
entities (the "Borrower") filed for voluntary bankruptcy on June 23, 2017. At the time of filing for bankruptcy, the 
Borrower was current on all obligations to the Company, but no payments have been received during the bankruptcy.

On February 21, 2018, the Borrower filed an amended bankruptcy exit plan (the "Amended Plan"), agreed upon by 
the secured lenders and the unsecured creditor's committee of the Borrower, whereby the Company will provide 
financing for the Borrower to exit bankruptcy (the "Exit Financing"). Based on information currently available, the 
Company believes that the Amended Plan will be confirmed by the court substantially in the form as filed. Assuming 
the Amended Plan is confirmed by the bankruptcy court, the Company will enter into a new note and fund the Exit 
Financing, with a newly established entity ("Newco"), that will be secured by the ownership interests, cash, accounts 
receivable, other assets and cash flows of nine long-term acute care or rehabilitation hospitals, which includes two 
specialty hospitals that were not part of the bankruptcy but will be owned and operated by Newco.

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Notes to Consolidated Financial Statements - Continued

On December 28, 2017, in anticipation of the Exit Financing, the Company purchased $11.45 million face value of 
certain promissory notes, secured by accounts receivable of the Borrower, for $8.75 million from a syndicate of 
banks, a $2.7 million discount to face value. Additionally, subsequent to December 31, 2017, the Company acquired 
$2.2 million of certain promissory notes, secured by the operations of two facilities of the Borrower, which were not 
included in the bankruptcy but will be owned and operated by Newco. 

Under the terms of the Exit Financing, the existing mortgage note and other promissory notes of the Borrower held 
by the Company will be satisfied with proceeds from the Exit Financing, which will include approximately $5.35 
million of additional cash to be funded by the Company. Also, as part of the Amended Plan, the Company, through a 
deed in lieu of foreclosure, will receive the real estate property currently secured by the mortgage note receivable.

The Company evaluated the collectability of the mortgage note and other promissory notes that it acquired, 
including the underlying loan collateral. Based on information currently available, the present value of the expected 
future cash flows to be received was not materially different from the recorded investment balance of the mortgage 
note and promissory notes as of December 31, 2017, and therefore, no impairment was recognized. 

During 2015, the Company identified the borrower of the mortgage note discussed above as a VIE. The underlying
$11.0 million mortgage note included a purchase option in which the Company could acquire the underlying 
property securing the mortgage through September 30, 2016. The Company elected not to acquire the property and 
the purchase option expired. Management concluded that the Company was not the primary beneficiary of the VIE 
as we did not have the ability to make decisions or direct the activities of the VIE that would impact its economic 
performance.

Note 6— Debt, net

The table below details the Company's debt as of December 31, 2017 and December 31, 2016.

(Dollars in thousands)

Revolving Credit Facility

5-Year Term Loan, net

7-Year Term Loan, net

Balance as of

December 31,
2017

December 31,
2016

Maturity
Dates

$

$

34,000 $

51,000

29,685

29,668

—

—

93,353 $

51,000

8/19

3/22

3/24

On March 29, 2017, we entered into a second amended and restated Credit Facility (as amended and restated, the 
"Credit Facility"). The Credit Facility is by and among Community Healthcare OP, LP, the Company, the Lenders 
from time to time party thereto, and SunTrust Bank, as Administrative Agent. The Company’s material subsidiaries 
are guarantors of the obligations under the Credit Facility. The Credit Facility provides for a $150.0 million 
revolving credit facility (the "Revolving Credit Facility") and $100.0 million in term loans (the "Term Loans"). The 
Credit Facility, through the accordion feature, allows borrowings up to a total of $450.0 million, including the ability 
to add and fund additional term loans. The Revolving Credit Facility matures on August 9, 2019 and includes two 
12-month options to extend the maturity date of the Revolving Credit Facility, subject to the satisfaction of certain 
conditions. The Term Loans include a five-year term loan facility in the aggregate principal amount of $50.0 million 
(the "5-Year Term Loan") which matures on March 29, 2022 and a seven-year term loan facility in the aggregate 
principal amount of $50.0 million (the "7-Year Term Loan") which matures on March 29, 2024. Upon closing of the 
Credit Facility on March 29, 2017, the Company borrowed $30.0 million under each of the 5-Year Term Loan and 
the 7-Year Term Loan. Each of the 5-Year Term Loan and 7-Year Term Loan has a delayed draw feature that is 
available in up to three draws within 15 months from March 29, 2017, subject to a minimum draw of $10.0 million 
and pro forma compliance. The Company incurred approximately $0.8 million in fees and other costs upon closing 

78

Notes to Consolidated Financial Statements - Continued

of the Credit Facility which are netted against the term loans and are being amortized to interest expense on a 
straight-line basis which approximates the effective interest method.  

Amounts outstanding under the Revolving Credit Facility bear annual interest at a floating rate that is based, at the 
Company’s option, on either: (i) LIBOR plus 1.75% to 2.75% or (ii) a base rate plus 0.75% to 1.75%, in each case, 
depending upon the Company’s leverage ratio. In addition, the Company is obligated to pay an annual fee equal to 
0.25% of the amount of the unused portion of the Revolving Credit Facility if amounts borrowed are greater than 
33.3% of the borrowing capacity under the Revolving Credit Facility and 0.35% of the unused portion of the 
Revolving Credit Facility if amounts borrowed are less than or equal to 33.3% of the borrowing capacity under the 
Revolving Credit Facility. At December 31, 2017, the Company had $34.0 million balance outstanding under the 
Revolving Credit Facility with a weighted average interest rate of approximately 3.95% and a remaining borrowing 
capacity of $116.0 million. 

Amounts outstanding under the Term Loans bear annual interest at a floating rate that is based, at the Company’s 
option, on either: (i) LIBOR plus 2.2% to 2.9% or (ii) a base rate plus 1.25% to 1.9%, in each case, depending upon 
the Company’s leverage ratio. In addition, the Company is obligated to pay an annual fee equal to 0.35% of the 
amount of the unused portion of the Term Loans. The Company entered into interest rate swaps to fix the interest 
rates on the term loans as discussed in Note 7. At December 31, 2017, the Company had $60.0 million outstanding 
under the Term Loans with a fixed weighted average interest rate under the swaps of approximately 4.34% and 
remaining borrowing capacity of $40.0 million.

The Company’s ability to borrow under the Credit Facility is subject to its ongoing compliance with a number of 
customary affirmative and negative covenants, including limitations with respect to liens, indebtedness, 
distributions, mergers, consolidations, investments, restricted payments and asset sales, as well as financial 
maintenance covenants. The Company, subsequent to year end, amended its Credit Facility, effective as of 
November 1, 2017, to modify the formula used to calculate the amount of restricted payments the Company may 
make under the Credit Facility. After considering the provisions of the amendment, the Company was in compliance 
with its financial covenants under its Credit Facility at December 31, 2017.

Note 7—Derivative Financial Instruments

Risk Management Objective of Using Derivatives

The Company may use derivative financial instruments, including interest rate swaps, caps, options, floors and other 
interest rate derivative contracts, to hedge all or a portion of the interest rate risk associated with its borrowings. The 
principal objective of such arrangements is to minimize the risks and/or costs associated with the Company’s 
operating and financial structure as well as to hedge specific anticipated transactions. The Company does not intend 
to utilize derivatives for speculative or other purposes other than interest rate risk management. The use of derivative 
financial instruments carries certain risks, including the risk that the counterparties to these contractual arrangements 
are not able to perform under the agreements. To mitigate this risk, the Company only enters into derivative financial 
instruments with counterparties with high credit ratings and with major financial institutions with which the 
Company and its affiliates may also have other financial relationships. The Company does not anticipate that any of 
the counterparties will fail to meet their obligations.

Cash Flow Hedges of Interest Rate Risk

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The Company’s objectives in using interest rate derivatives are to add stability to interest expense and to manage its 
exposure to interest rate movements. To accomplish this objective, the Company primarily uses interest rate swaps 
and/or caps as part of its interest rate risk management strategy. Interest rate swaps designated as cash flow hedges 
involve the receipt of variable-rate amounts from a counterparty in exchange for the Company making fixed-rate 
payments over the life of the agreements without exchange of the underlying notional amount. Interest rate caps 
designated as cash flow hedges involve the receipt of variable-rate amounts if interest rates rise above the cap strike 
rate on the contract.

79

 
Notes to Consolidated Financial Statements - Continued

As of December 31, 2017, the Company had two outstanding interest rate derivatives that were designated as cash 
flow hedges of interest rate risk for notional amounts totaling $60.0 million. The Company had recorded the fair 
value of its interest rate derivatives totaling approximately $0.3 million in other assets in its Consolidated Balance 
Sheets.

The changes in the fair value of derivatives designated and that qualify as cash flow hedges are recorded in 
accumulated other comprehensive income and is subsequently reclassified to interest expense in the period that the 
hedged forecasted transaction affects earnings.  

Amounts reported in accumulated other comprehensive income related to derivatives will be reclassified to interest 
expense as interest payments are made on the Company’s Term Loans. During the next twelve months, the Company 
estimates that an additional $0.2 million will be reclassified from other comprehensive income ("OCI") as an 
increase to interest expense.

The table below details the location in the financial statements of the gain or loss recognized on interest rate 
derivatives designated as cash flow hedges for the for the year ended December 31, 2017.  

(Dollars in thousands)

Amount of unrealized loss recognized in OCI on derivative

Amount of loss reclassified from accumulated OCI into interest expense

Total Interest Expense presented in the Consolidated Statements of Income (Loss) in which the effects of
the cash flow hedges are recorded

Credit-risk-related Contingent Features

For the Year
Ended
December 31,
2017

$

$

$

(144)

402

3,948

As of December 31, 2017, the fair value of derivatives in a net asset position including accrued interest but 
excluding any adjustment for nonperformance risk related to these agreements was $0.3 million. As of December 31, 
2017, the Company has not posted any collateral related to these agreements and was not in breach of any agreement 
provisions. If the Company terminated these interest rate swaps, it would pay or receive the approximate aggregate 
termination value of the swaps at the time of the termination, which was approximately $0.2 million at 
December 31, 2017.

Note 8—Stockholders’ Equity

Common Stock

The following table provides a reconciliation of the beginning and ending common stock balances for the years 
ended December 31, 2017, 2016 and 2015:

Balance, beginning of period

Issuance of common stock
Restricted stock issued

Balance, end of period

For the Year Ended December 31,

2017
12,988,482
4,887,500
209,816
18,085,798

2016

7,596,940
5,175,000
216,542
12,988,482

2015

200,000
7,311,183
85,757
7,596,940

80

Notes to Consolidated Financial Statements - Continued

Equity Offerings

In July 2017, the Company completed a public offering of 4,887,500 shares of its common stock, including 637,500 
shares of common stock issued in connection with the exercise in full of the underwriters' option to purchase 
additional shares, and received net proceeds of approximately $108.6 million after deducting underwriting discount 
and commissions and offering expenses paid by the Company. Proceeds from the offering were used to repay the 
outstanding balance on the revolving credit facility totaling $58.0 million and for additional investments.

In April 2016, the Company completed a follow-on public offering of 5,175,000 shares of its common stock, 
including 675,000 shares of common stock issued in connection with the exercise in full of the underwriters' option 
to purchase additional shares, and received net proceeds of approximately $86.1 million.

In May 2015, the Company completed its initial public offering of 7,187,500 shares of its common stock, including 
937,500 shares of common stock issued in connection with the exercise in full of the underwriters’ option to 
purchase additional shares, and received net proceeds, after underwriters' discount and other expenses of 
approximately $125.2 million. Concurrently, the Company issued 123,683 shares of common stock in concurrent 
private placements to certain directors and officers of the Company and received approximately $2.3 million in net 
proceeds. 

Universal Shelf S-3 Registration Statement

In September 2016, the Company filed a registration statement on Form S-3 that will allow us to offer debt or equity 
securities (or a combination thereof) of up to $750.0 million from time to time. The S-3 registration statement was 
declared effective as of September 26, 2016. In July 2017, the Company completed an equity offering and issued 
approximately 4,887,500 shares of its common stock for gross proceeds of approximately $114.6 million under its 
Form S-3 registration statement, resulting in approximately $635.4 million remaining to be issued under the Form 
S-3 registration statement.

Dividends Declared

During 2017, the Company declared and paid dividends totaling $1.565 per common share as shown in the table 
below.

Declaration Date

February 2, 2017

May 4, 2017

August 7, 2017

Record Date

February 17, 2017

May 19, 2017

August 28, 2017

November 2, 2017

November 17, 2017

Date Paid

March 3, 2017

June 2, 2017

September 1, 2017

December 1, 2017

Amount Per Share

$0.3875

$0.3900

$0.3925

$0.3950

During 2016, the Company declared and paid dividends totaling $1.525 per common share.

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Notes to Consolidated Financial Statements - Continued

Note 9—Income (Loss) Per Common Share

The following table sets forth the computation of basic and diluted income (loss) per common share.

Year Ended December 31,
2016

2017

2015

(Dollars in thousands, except per share data)

Net income (loss)
     Participating securities' share in earnings
Net income (loss), less participating securities' share in earnings

$

$

3,510
$
(731) $
$
2,779

2,721

$
— $
$

2,721

Weighted Average Common Shares Outstanding

Weighted average Common Shares outstanding

Unvested restricted shares

Weighted average Common Shares outstanding–Basic

Weighted average Common Shares–Basic

Dilutive potential common shares

Weighted average Common Shares outstanding –Diluted

15,268,612
(453,354)
14,815,258

14,815,258

—
14,815,258

11,478,883
(240,446)

11,238,437

11,238,437
81,068

11,319,505

Basic Income (Loss) per Common Share

Diluted Income (Loss) per Common Share

$

$

0.19

0.19

$

$

0.24

0.24

$

$

(1,456)
—
(1,456)

4,778,144
(51,219)

4,726,925

4,726,925
—

4,726,925

(0.31)

(0.31)

The dilutive effect of 9,927 shares of restricted common stock were excluded from the calculation of diluted loss per 
common share for the year ended December 31, 2015, because the effect was anti-dilutive due to the net loss 
incurred during the period.

Note 10—Incentive Plan

2014 Incentive Plan

The 2014 Incentive Plan authorizes the Company to award shares equal to 7% of the total number of shares of the 
Company’s common stock outstanding on December 31 of the immediately preceding year, or 909,193 shares of 
common stock (the "Plan Pool"), for 2017, to its employees and directors. The 2014 Incentive Plan will continue 
until terminated by the Company's Board of Directors or March 31, 2024. As of December 31, 2017, the Company 
had issued a total of 431,535 restricted shares under the Incentive Pool for compensation-related awards to its 
employees and directors, with 477,658 authorized shares remaining which had not been issued. Shares issued under 
the 2014 Incentive Plan are generally subject to long-term, fixed vesting periods of three to eight years. If an 
employee or director voluntarily terminates his or her relationship with the Company or is terminated for cause 
before the end of the vesting period, the shares are forfeited, at no cost to the Company. Once the shares have been 
granted, the recipient of the shares has the right to receive dividends and the right to vote the shares. 

Alignment of Interest Program

The Amended and Restated Alignment of Interest Program (the “Alignment of Interest Program”), amended in late 
2016 by the Company's Board of Directors, authorized the Company to issue 500,000 shares of the Company’s 
common stock to its employees and directors in lieu of the employee's or director's cash compensation (the 
"Program Pool"), at their election. As of December 31, 2017, the Company had issued a total of 80,580 restricted 
shares under the Program Pool in lieu of cash compensation to its employees and directors, with 419,420 authorized 
shares remaining which had not been issued. 

The Company's Alignment of Interest Program is designed to provide the Company's employees and directors with 
an incentive to remain with the Company and to incentivize long-term growth and profitability. Under the Alignment 

82

Notes to Consolidated Financial Statements - Continued

of Interest Program, employees may elect to defer up to 100% of their base salary and other compensation and 
directors may elect to defer up to 100% of their director fees, subject to the 2014 Incentive Plan's long-term, fixed 
vesting periods. The number of shares granted will be increased through a Company match depending on the length 
of the vesting period selected by the employee or director. Employees may select vesting periods of three years, five 
years, or eight years, with a 30%, 50%, and 100% Company match, respectively. Directors may select vesting 
periods of one year, two years, or three years, with a 20%, 40%, or 60% Company match, respectively. 

Officer Incentive Programs

The Company has an Amended and Restated Executive Officer Incentive Program and a Non-Executive Officer 
Incentive Program (the "Officer Incentive Programs") under the Incentive Plan which are designed to provide 
incentives to the Company's officers that are designed to reward its officers for individual, as well as Company 
performance in the form of cash or restricted stock. Company performance will be based on performance targets, 
which may include targets such as funds from operations ("FFO"), dividend payout percentages, as well as the 
Company's relative total stockholder return performance over one-year and three-year periods, measured against the 
Company's peer group, as determined by the Company's Board of Directors each year. The officers may elect, in the 
year prior to an award, to receive awards under the Officer Incentive Programs in cash or restricted stock, as allowed 
within the applicable Officer Incentive Programs, as well as a vesting period as discussed under the Alignment of 
Interest Program above. Shares of common stock issued under the Officer Incentive Programs are issued under 
either the Plan Pool or Program Pool.

Summary

A summary of the activity under the Incentive Plan and related information for the years ended December 31, 2017,  
2016, and 2015 is included in the table below. 

(dollars in thousands, except per share amounts)

2017

2016

2015

Year Ended December 31,

Stock-based awards, beginning of year

   Stock in lieu of compensation

   Stock awards

   Total Granted

Stock-based awards, end of year

Weighted average grant date fair value, per share, of:

   Stock-based awards, beginning of year

   Stock-based awards granted during the year

   Stock-based awards, end of year

Grant date fair value of shares granted during the year

302,299

80,580

129,236

209,816

512,115

85,757

104,112

112,430

216,542

302,299

$

$

$

$

19.36 $

23.84 $

21.20 $

5,002 $

19.65 $

19.25 $

19.36 $

4,168 $

—

41,669

44,088

85,757

85,757

—

19.65

19.65

1,685

The Company had nonvested stock-based compensation that had not yet been recognized of approximately $8.5 
million and $5.0 million, respectively, at December 31, 2017 and 2016. The vesting periods for the non-vested 
shares granted during 2017 ranged from three to eight years with a weighted-average amortization period remaining 
as of December 31, 2017 of approximately 6.8 years. Compensation expense recognized during the years ended 
December 31, 2017, 2016, and 2015 from the amortization of the value of shares over the vesting period was 
approximately $1.5 million, $0.7 million and $0.2 million, respectively. 

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Note 11—Other Assets

Other assets consists primarily of notes and accounts receivable, straight-line rent receivables, prepaid assets, 
deferred financing costs, leasing commissions, and the fair value of our interest rate swaps. Items included in "Other 
assets, net" on the Company's Consolidated Balance Sheets as of December 31, 2017 and 2016 are detailed in the 
table below.

(Dollars in thousands)

Notes receivable

Accounts and interest receivable

Straight-line rent receivables

Allowance for doubtful accounts

Prepaid assets

Deferred financing costs, net

Leasing commissions, net

Deferred tax asset

Fair value of interest rate swaps

Above-market lease intangible assets, net

Other

December 31,

2017

2016

$

13,917 $

2,417

2,179

(293)

341

618

483

478

258

—

255

$

20,653 $

—

2,472

744

(154)

260

1,010

129

—

—

25

357

4,843

The Company has several notes receivable with its tenants. During 2017, concurrent with the acquisition of a 
property, the Company entered into a $5.0 million note receivable with the tenant in the building. The $5.0 million 
note receivable, which matures on September 27, 2022, bears interest from 12% to 16%, increasing through the 
maturity date and payments aggregating approximately $1.9 million are due each year until maturity with the 
remaining amount due at maturity. The Company also purchased, at a $2.7 million discount to face value, certain 
promissory notes for $8.75 million which were held by a syndicate of banks that were also creditors of our bankrupt 
borrower. See Note 5. The Company identified the borrowers of both of these notes as VIEs, but management 
determined that the Company was not the primary beneficiary of the VIEs because we lack either directly or through 
related parties any material impact in the activities that impact the borrowers' economic performance. We are not 
obligated to provide support beyond our stated commitment to the borrowers, and accordingly our maximum 
exposure to loss as a result of this relationship is limited to the amount of our outstanding notes receivable as noted 
above. The two VIEs that we have identified at December 31, 2017 are summarized in the table below and are 
discussed in more detail above.

Classification

Notes receivable

Notes receivable

Carrying Amount 
(in millions)

Maximum Exposure 
to Loss 
(in millions)

$

$

5.0 $

8.8 $

5.0

8.8

84

Notes to Consolidated Financial Statements - Continued

Note 12—Intangible Assets and Liabilities

The Company has deferred financings costs and various real estate acquisition lease intangibles included in its 
Consolidated Balance Sheets as of December 31, 2017 and 2016 as detailed in the table below. The Company did 
not have any indefinite lived intangible assets or liabilities as of December 31, 2017 and 2016.

Gross Balance at 
December 31,

Accumulated Amortization
at December 31,

Weighted 
Average

(Dollars in thousands)
Deferred financing costs (1)
Deferred financing costs (2)
Above-market lease intangibles

Below-market lease intangibles

At-market lease intangibles

2017

2016

2017

2016

Remaining 
Life (Years)

Balance Sheet
Classification

$

1,508 $

1,508 $

890 $

743

91

(1,280)

51,870

—

91

(1,280)

35,368

96

91

(329)

22,517

$

52,932 $

35,687 $

23,265 $

498

—

66

(167)

12,394

12,791

1.6

5.3

0

6.3

5.2

5.1

Other assets

Debt, net

Other assets

Other liabilities

Real estate properties

________________

(1) Deferred financing costs related to the Revolving Credit Facility.

(2) Deferred financing costs related to the Term Loans.

Expected future amortization, net, for the next five years of the Company's intangible assets and liabilities, in place 
as of December 31, 2017 are included in the table below.

(in thousands)

2018

2019

2020

2021

2022

Note 13—Commitments and Contingencies

Tenant Improvements

$

Amortization, net

9,235

6,724

4,757

3,376

2,215

The Company may provide tenant improvement allowances in new or renewal leases for the purpose of refurbishing 
or renovating tenant space. The Company may also assume tenant improvement obligations included in leases 
acquired in its real estate acquisitions. As of December 31, 2017 and 2016, the Company had $0.3 million in tenant 
improvement allowances included in Other liabilities relating to two tenants whose leases expire in 2018 and 2020. 
Also, at December 31, 2017, the Company had commitments for tenant improvements of approximately $3.4 
million.

Capital Improvements

The Company has entered into contracts with various vendors for various capital improvement projects related to its 
portfolio. Some of these expenditures will be subsequently billed and reimbursed by tenants as provided for in their 
leases with the Company.  As of December 31, 2017, the Company had commitments of approximately $0.1 million 
that are expected to be spent on these capital improvement projects.

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Legal Proceedings

The Company is not aware of any pending or threatened litigation that, if resolved against the Company, would have 
a material adverse effect on the Company's Consolidated Financial Statements.

Contingent Purchase Price Settlement

During 2017, the Company paid approximately $0.4 million in settlement of a contingent purchase price liability 
relating to the acquisition of a medical office building acquired during 2016. The Company has no contingent 
purchase price liabilities remaining at December 31, 2017.

Note 14—Fair Value of Financial Instruments

The following methods and assumptions were used to estimate the fair value of each class of financial instruments 
for which it is practical to estimate the fair value.

Cash and cash equivalents - The carrying amount approximates the fair value.

Mortgage note receivable - The fair value is estimated using cash flow analyses which are based on an assumed 
market rate of interest or at a rate consistent with the rates on mortgage notes acquired by the Company and are 
classified as Level 2 in the hierarchy.

Notes receivable - The fair value is estimated using cash flow analyses which are based on an assumed market rate 
of interest or at a rate consistent with the rates on notes carried by the Company and are classified as Level 2 in the 
hierarchy.

Borrowings under our Credit Facility - The carrying amount approximates the fair value because the borrowings are 
based on variable market interest rates.

Derivative financial instruments - The fair value is estimated using discounted cash flow techniques. These 
techniques incorporate primarily Level 2 inputs. The market inputs are utilized in the discounted cash flow 
calculation considering the instrument’s term, notional amount, discount rate and credit risk. Significant inputs to the 
derivative valuation model for interest rate swaps are observable in active markets and are classified as Level 2 in 
the hierarchy.

The table below details the fair values and carrying values for our mortgage note and notes receivable and interest 
rate swaps at December 31, 2017 and 2016 using Level 2 inputs.

(Dollars in thousands)

Mortgage note receivable

Notes receivable

Interest rate swap asset

December 31, 2017

December 31, 2016

Carrying Value

Fair Value

Carrying Value

Fair Value

$

$

$

10,633 $

13,917 $

258 $

10,633

13,828

258

$

$

$

10,786 $

10,786

— $

— $

—

—

86

Notes to Consolidated Financial Statements - Continued

Note 15—Other Data

Taxable Income

The Company has elected to be taxed as a REIT, as defined under the Code. To qualify as a REIT, the Company 
must meet a number of organizational and operational requirements, including a requirement that it currently 
distribute at least 90% of its taxable income to its stockholders. The Company and one subsidiary have also elected 
for that subsidiary to be treated as a TRS, which is subject to federal and state income taxes. All entities other than 
the TRS are collectively referred to as "the REIT" within this Note 15. 

The REIT generally will not be subject to federal income tax on taxable income it distributes currently to its 
stockholders. Accordingly, no provision for federal income taxes for the REIT has been made in the accompanying 
Consolidated Financial Statements. If the REIT fails to qualify as a REIT for any taxable year, then it will be subject 
to federal income taxes at regular corporate rates, including any applicable alternative minimum tax, and may not be 
able to qualify as a REIT for four subsequent taxable years. Even if the REIT continues to qualify as a REIT, it may 
be subject to certain state and local taxes on its income and property and to federal income and excise tax on its 
undistributed taxable income. 

Income tax expense (benefit) and state income tax payments, net of refunds, are as follows for the years ended 
December 31, 2017, 2016, and 2015. 

(Dollars in thousands)

Current

Deferred

Total

State income tax payments, net of refunds

Year Ended December 31,

2017

2016

2015

$

$

$

171 $

(478)

(307) $

37 $

21 $

(10)

11 $

— $

—

10

10

—

Income tax expense (benefit) primarily relates to permanent differences between federal, state and local taxable 
income resulting from certain state and local jurisdictions wholly or partially disallowing the deduction for 
dividends paid allowed at the federal level and temporary differences resulting from the bases of assets of the 
Company's TRS for financial reporting purposes and the bases of those assets for income tax purposes. The expense 
(benefit) is included in general and administrative expense on the Company's Consolidated Statements of Income 
(Loss).

The Tax Cuts and Jobs Act ("TCJA") was enacted on December 22, 2017. The TCJA reduced the US federal 
corporate tax rate from 35% to 21% effective January 1, 2018. As a result, we revalued our net deferred tax assets 
using the 21% US federal income tax rate. The impact of other provisions of the TCJA are still being evaluated by 
the Company.

On a tax-basis, the Company’s gross real estate assets totaled approximately $385.6 million and $249.5 million, 
respectively, as of December 31, 2017 and 2016 (unaudited). 

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Notes to Consolidated Financial Statements - Continued

The following table reconciles the Company’s net income (loss) to taxable income for the years ended December 31, 
2017, 2016 and 2015.

(Dollars in thousands)

Net income (loss)

Reconciling items to taxable income:

Depreciation and amortization

Straight-line rent

Receivable allowance

Stock-based compensation

Deferred rent

Contingent liability fair value adjustments

Deferred income taxes

Other

Taxable income (1)
Dividends paid (2)
__________
(1) Before REIT dividends paid deduction.
(2) Net of dividends paid on restricted stock included as a reconciling item.

$

$

Year Ended December 31,

2017

2016

2015

$

3,510

$

2,721

$

(1,456)

10,722

(1,303)

138

749

332

(5)

(478)

(176)

8,863

(606)

83

285

249

(1,278)

—

94

9,979

13,489

23,703

$

$

7,690

10,411

17,393

$

$

3,806

(133)

71

121

529

—

—

(86)

4,308

2,852

3,883

Characterization of Distributions (unaudited)

Earnings and profits (as defined under the Code), the current and accumulated amounts of which determine the 
taxability of distributions to stockholders, vary from net income attributable to common stockholders and taxable 
income because of different depreciation recovery periods, depreciation methods, and other items. Distributions in 
excess of earnings and profits generally constitute a return of capital. The following table shows the characterization 
of the distributions on the Company's common stock for the years ended December 31, 2017, 2016 and 2015. No 
preferred shares have been issued by the Company and no dividends have been paid to date relating to preferred 
shares.

2017

2016

2015

Per Share

%

Per Share

%

Per Share

%

$

$

0.914

0.651

1.565

58.4% $

41.6%

100.0% $

1.036

0.489

1.525

68.0% $

32.0%

100.0% $

0.396

0.121

0.517

76.6%

23.4%

100.0%

Common stock:

Ordinary income

Return of capital

Common stock distributions

Note 16—Related Party Transactions

2015 Concurrent Private Placements

Concurrently with the completion of the Company’s initial public offering in May 2015, Timothy G. Wallace, our 
Chairman, Chief Executive Officer and President, and certain of our officers and directors acquired common stock 
through concurrent private placements at a price per share equal to the initial public offering price. See Note 8 for 
further details.

88

 
Notes to Consolidated Financial Statements - Continued

2015 Reimbursement of Costs to Athena Funding Partners

AFP, which is substantially owned and controlled by Timothy G. Wallace, the Company’s Chairman, Chief 
Executive Officer and President, advanced or incurred on the Company’s behalf costs related to the activities prior to 
the Company's initial public offering in 2015, including the Company’s organization, negotiating the property 
acquisitions, performing due diligence related to the initial properties, performing corporate work in contemplation 
of the offering and preparing the prospectus. Costs incurred included expenses such as legal and accounting fees, 
certain costs related to performing property due diligence, certain property related costs, travel, overhead, office 
supplies and office rent. In 2014, the Company entered into a formation services agreement with AFP pursuant to 
which the Company agreed to reimburse the actual costs incurred by AFP only upon the successful completion of 
the initial public offering. The Company reimbursed AFP approximately $0.4 million during 2015 upon completion 
of the initial public offering. 

Note 17—Subsequent Events

Dividend Declared

On February 1, 2018, the Company’s Board of Directors declared a quarterly common stock dividend in the amount 
of $0.3975 per share. The dividend is payable on March 2, 2018 to stockholders of record on February 16, 2018.

Restricted Stock Issuances

On January 16, 2018, pursuant to the 2014 Incentive Plan and the Alignment of Interest Program, the Company 
granted 94,001 shares of restricted common stock to its employees, in lieu of salary, that will cliff vest in three to 
eight years. Of the shares granted, 47,027 shares of restricted stock were granted in lieu of compensation from the 
Program Pool and 46,974 shares of restricted stock were awards granted from the Plan Pool.

Note 18—Selected Quarterly Financial Data (unaudited)

Quarterly financial information for the years ended December 31, 2017 and 2016 is summarized below. 

(Dollars in thousands, except per share data)

March 31

June 30

September 30

December 31

Quarter Ended

2017

Revenues
Expenses 

Other income (expense)

Net income

Net income per basic common share

Net income per diluted common share

$

$

$

$

8,007 $

8,930 $

9,444 $

6,499

(595)

913 $

0.07 $

0.07 $

7,256

(1,208)

466 $

0.04 $

0.04 $

7,838

(1,027)

579 $

0.02 $

0.02 $

10,962

8,363

(1,047)

1,552

0.08

0.08

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Notes to Consolidated Financial Statements - Continued

(Dollars in thousands, except per share data)

March 31

June 30

September 30

December 31

Quarter Ended

2016

Revenues
Expenses (1)

Other income (expense)

Net income

Net income per basic common share

Net income per diluted common share

$

$

$

$

5,166 $

6,196 $

6,443 $

4,670

(380)

116 $

0.02 $

0.02 $

5,485

(203)

508 $

0.04 $

0.04 $

5,203

(176)

1,064 $

0.08 $

0.08 $

7,392

5,970

(389)

1,033

0.08

0.08

__________
(1) Expenses include approximately $0.8 million related to the acquisition of 14 properties accounted for as business 
combinations.

90

ITEM 9.  CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND 
FINANCIAL DISCLOSURE

None.

ITEM 9A. CONTROLS AND PROCEDURES

Disclosure Controls and Procedures

The Company maintains disclosure controls and procedures designed to ensure that information required to be 
disclosed in the Company’s reports under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), is 
recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms. These 
disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that the 
information required to be disclosed is accumulated and communicated to management, including the Chief 
Executive Officer and Chief Financial Officer, to allow for timely decisions regarding required disclosure.

The Company’s management, with the participation of the Company’s Chief Executive Officer and Chief Financial 
Officer, has evaluated the effectiveness of the Company’s disclosure controls and procedures (as such term is 
defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of the end of the period covered by this 
Annual Report on Form 10-K. Based on such evaluation, the Company’s Chief Executive Officer and Chief 
Financial Officer have concluded that, as of the end of such period, the Company’s disclosure controls and 
procedures are effective in recording, processing, summarizing and reporting, on a timely basis, information 
required to be disclosed by the Company in the reports that it files or submits under the Exchange Act.

Limitations on the Effectiveness of Controls and Procedures

In designing and evaluating the disclosure controls and procedures, management recognizes that any controls and 
procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the 
desired control objectives. In addition, the design of disclosure controls and procedures must reflect the fact that 
there are resource constraints and that management is required to apply judgment in evaluating the benefits of 
possible controls and procedures relative to their costs.

Changes in Internal Control over Financial Reporting

There have been no changes in our system of internal control over financial reporting (as such term is defined in 
Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the quarter ended December 31, 2017 that have 
materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Management's Annual Report on Internal Control Over Financial Reporting

The management of Community Healthcare Trust Incorporated is responsible for establishing and maintaining 
adequate internal control over financial reporting as defined in Rules 13a-15 (f) and 15d-15(f) under the Exchange 
Act. The Company’s internal control over financial reporting is designed to provide reasonable assurance regarding 
the reliability of financial reporting and the preparation of financial statements for external purposes in accordance 
with accounting principles generally accepted in the United States of America. The Company’s internal control over 
financial reporting includes those policies and procedures that: (i) pertain to the maintenance of records that, in 
reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the Company; (ii) 
provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial 
statements in accordance with accounting principles generally accepted in the United States of America, and that 
receipts and expenditures of the Company are being made only in accordance with authorizations of management 
and directors of the Company; and (iii) provide reasonable assurance regarding prevention or timely detection of 
unauthorized acquisition, use or disposition of the Company’s assets that could have a material effect on the 
financial statements. Because of its inherent limitations, internal control over financial reporting may not prevent or 

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detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that 
controls may become inadequate because of changes in conditions, or that the degree of compliance with the 
policies or procedures may deteriorate. Management assessed the effectiveness of the Company’s internal control 
over financial reporting as of December 31, 2017 using the principles and other criteria set forth by the Committee 
of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control-Integrated Framework 
(2013). Based on that assessment, management concluded that the Company’s internal control over financial 
reporting was effective as of December 31, 2017.

Attestation Report of Independent Registered Public Accounting Firm

Not applicable.

ITEM 9B. OTHER INFORMATION

None.

92

PART III.

ITEM 10.    DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

The information required by this item will be contained in the Company's Definitive Proxy Statement for its 2018 
Annual Stockholders Meeting, to be filed with the SEC within 120 days after December 31, 2017, and is 
incorporated herein by reference.

ITEM 11.    EXECUTIVE COMPENSATION

The information required by this item will be contained in the Company's Definitive Proxy Statement for its 2018 
Annual Stockholders Meeting, to be filed with the SEC within 120 days after December 31, 2017, and is 
incorporated herein by reference.

ITEM 12.    SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND 
RELATED STOCKHOLDER MATTERS

The information required by this item will be contained in the Company's Definitive Proxy Statement for its 2018 
Annual Stockholders Meeting, to be filed with the SEC within 120 days after December 31, 2017, and is 
incorporated herein by reference.

ITEM 13.    CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR 
INDEPENDENCE

The information required by this items will be contained in the Company's Definitive Proxy Statement for its 2018 
Annual Stockholders Meeting, to be filed with the SEC within 120 days after December 31, 2017, and is 
incorporated herein by reference.

ITEM 14.    PRINCIPAL ACCOUNTANT FEES AND SERVICES

The information required by this items will be contained in the Company's Definitive Proxy Statement for its 2018 
Annual Stockholders Meeting, to be filed with the SEC within 120 days after December 31, 2017, and is 
incorporated herein by reference.

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ITEM 15.    EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

PART IV.

The following documents of Community Healthcare Trust Incorporated are included in this Annual Report on Form 
10-K.

(a) Financial Statements:

Report of Independent Registered Public Accounting Firm

Consolidated Balance Sheets at December 31, 2017 and 2016

Consolidated Statements of Income (Loss) for the years ended December 31, 2017, 2016 and 2015

Consolidated Statements of Comprehensive Income (Loss) for the years ended December 31, 2017, 2016
and 2015

Consolidated Statements of Stockholders' Equity for the years ended December 31, 2017, 2016 and 2015

Consolidated Statements of Cash Flows for the years ended December 31, 2017, 2016 and 2015

Notes to the Consolidated Financial Statements

(b) Financial Statement Schedules:

Schedule II - Valuation and Qualifying Accounts for the years ended December 31, 2017, 2016 and 2015

Schedule III - Real Estate and Accumulated Depreciation as of December 31, 2017

Schedule IV - Mortgage Loans on Real Estate as of December 31, 2017

99

100

101

All other schedules are omitted because they are either not applicable, not required or because the information is 
included in the Consolidated Financial Statements or notes included in this Annual Report on Form 10-K.

c) Exhibits 

Exhibit
Number

Description

Underwriting Agreement, dated as of July 20, 2017, among the Company, Community Healthcare OP, LP,
Sandler O'Neill & Partners, L.P., Evercore Group L.L.C., SunTrust Robinson Humphrey, Inc. and each of the
Underwriters party thereto (1)

Corporate Charter of Community Healthcare Trust Incorporated, as amended (2)

Bylaws of Community Healthcare Trust Incorporated, as amended (3)

Form of Certificate of Common Stock of Community Healthcare Trust Incorporated (4)

Agreement of Limited Partnership of Community Healthcare OP, LP(5)

Form of Indemnification Agreement(6)

Community Healthcare Trust Incorporated 2014 Incentive Plan, as amended(7)

Amended and Restated Community Healthcare Trust Incorporated Alignment of Interest Program(8)

Amended and Restated Community Healthcare Trust Incorporated Executive Officer Incentive Program(9)

Employment Agreement between Community Healthcare Trust Incorporated and Timothy G. Wallace(10)

First Amendment to Employment Agreement between Community Healthcare Trust Incorporated and Timothy G.
Wallace(11)

Second Amendment to Employment Agreement between Community Healthcare Trust Incorporated and Timothy
G. Wallace(12)

Employment Agreement between Community Healthcare Trust Incorporated and W. Page Barnes(13)

First Amendment to Employment Agreement between Community Healthcare Trust Incorporated and W. Page
Barnes(14)

Second Amendment to Employment Agreement between Community Healthcare Trust Incorporated and W. Page
Barnes(15)

1.1

3.1

3.2

4.1

10.1

10.2

10.3 †

10.4 †

10.5 †

10.6 †

10.7 †

10.8 †

10.9 †

10.10 †

10.11 †

94

10.12 †

Employment Agreement between Community Healthcare Trust Incorporated and Leigh Ann Stach(16)

10.13 †

10.14 †

10.15

10.16

10.17

10.18

21 *

23 *

31.1 *

31.2 *

32.1 **

First Amendment to Employment Agreement between Community Healthcare Trust Incorporated and Leigh Ann
Stach(17)

Second Amendment to Employment Agreement between Community Healthcare Trust Incorporated and Leigh
Ann Stach(18)

Form of Restricted Stock Agreement(19)

Form of Officer Compensation Reduction Election Form(20)

Form of Director Compensation Reduction Election Form(21)

Second Amended and Restated Credit agreement dated as of March 29, 2017, by and among Community
Healthcare OP, LP, the Company, the Lenders from time to time party hereto, and SunTrust Bank, as
Administrative Agent(22)

Subsidiaries of the Registrant

Consent of BDO USA, LLP, independent registered public accounting firm

Certification of the Chief Executive Officer of Community Healthcare Trust Incorporated pursuant to Rule
13a-14 of the Securities Exchange Act of 1934, as amended, as adopted pursuant to Rule 302 of the Sarbanes-
Oxley Act of 2002

Certification of the Chief Financial Officer of Community Healthcare Trust Incorporated pursuant to Rule 13a-14
of the Securities Exchange Act of 1934, as amended, as adopted pursuant to Rule 302 of the Sarbanes-Oxley Act
of 2002

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

101.INS *

XBRL Instance Document

101.SCH * XBRL Taxonomy Extension Schema Document

101.CAL * XBRL Taxonomy Extension Calculation Linkbase Document

101.LAB * XBRL Taxonomy Extension Labels Linkbase Document

101.DEF * XBRL Taxonomy Extension Definition Linkbase Document

101.PRE * XBRL Taxonomy Extension Presentation Linkbase Document

(1)  Filed as Exhibit 1.1 to the Form 8-K of the Company filed with the Securities and Exchange Commission on July 26, 2017 

(File No. 001-37401) and incorporated herein by reference.

(2)  Filed as Exhibit 3.1 to Amendment No. 2 to the Registration Statement on Form S-11 of the Company filed with the 

Securities and Exchange Commission on May 6, 2015 (Registration No. 333-203210) and incorporated herein by reference.

(3)  Filed as Exhibit 3.2 to the Registration Statement on Form S-11 of the Company filed with the Securities and Exchange 

Commission on April 2, 2015 (Registration No. 333-203210) and incorporated herein by reference.

(4)  Filed as Exhibit 4.1 to the Registration Statement on Form S-11 of the Company filed with the Securities and Exchange 

Commission on April 2, 2015 (Registration No. 333-203210) and incorporated herein by reference.

(5)  Filed as Exhibit 10.1 to Amendment No. 1 to the Registration Statement on Form S-11 of the Company filed with the 

Securities and Exchange Commission on April 28, 2015 (Registration No. 333-203210) and incorporated herein by 
reference.

(6)  Filed as Exhibit 10.2 to the Registration Statement on Form S-11 of the Company filed with the Securities and Exchange 

Commission on April 2, 2015 (Registration No. 333-203210) and incorporated herein by reference.

(7)  The 2014 Incentive Plan filed as Exhibit 10.3 to the Registration Statement on Form S-11 of the Company filed with the 

Securities and Exchange Commission on April 2, 2015 (Registration No. 333-203210), and, as to Amendment No. 1 to the 
2014 Incentive Plan, as Exhibit 10.12 to Amendment No. 2 to the Registration Statement on Form S-11 of the Company 
filed with the Securities and Exchange Commission on May 6, 2015 (Registration No. 333-203210), and, as to Amendment 
No. 2 to the 2014 Incentive Plan, as Exhibit 10.1 to the Form 8-K of the Company filed with the Securities and Exchange 
Commission on July 17, 2017, and, as to the Amendment No. 3 to the 2014 Incentive Plan, as Exhibit 10.2 to the Form 8-K 
of the Company filed with the Securities and Exchange Commission on July 17, 2017, each of which is incorporated herein 
by reference.

(8)  Filed as Exhibit 4.5 to the Registration Statement on Form S-8 of the Company filed with the Securities and Exchange 
Commission on December 7, 2016 (Registration Statement No. 333-214951) and incorporated herein by reference.

(9)  Filed as Exhibit 10.2 to the Form 8-K of the Company filed with the Securities and Exchange Commission on November 4, 

2016 (File No. 001-37401) and incorporated herein by reference.

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(10) Filed as Exhibit 10.6 to the Registration Statement on Form S-11 of the Company filed with the Securities and Exchange 

Commission on April 2, 2015 (Registration No. 333-203210) and incorporated herein by reference.

(11)  Filed as Exhibit 10.1 to the Form 8-K of the Company filed with the Securities and Exchange Commission on January 18, 

2017 (File No. 001-37401) and incorporated herein by reference.

(12) Filed as Exhibit 10.1 to the Form 8-K of the Company filed with the Securities and Exchange Commission on January 2, 

2018 (File No. 001-37401) and incorporated herein by reference.

(13) Filed as Exhibit 10.7 to the Registration Statement on Form S-11 of the Company filed with the Securities and Exchange 

Commission on April 2, 2015 (Registration No. 333-203210) and incorporated herein by reference.

(14) Filed as Exhibit 10.2 to the Form 8-K of the Company filed with the Securities and Exchange Commission on January 18, 

2017 (File No. 001-37401) and incorporated herein by reference.

(15) Filed as Exhibit 10.2 to the Form 8-K of the Company filed with the Securities and Exchange Commission on January 2, 

2018 (File No. 001-37401) and incorporated herein by reference.

(16) Filed as Exhibit 10.8 to the Registration Statement on Form S-11 of the Company filed with the Securities and Exchange 

Commission on April 2, 2015 (Registration No. 333-203210) and incorporated herein by reference.

(17) Filed as Exhibit 10.3 to the Form 8-K of the Company filed with the Securities and Exchange Commission on January 18, 

2017 (File No. 001-37401) and incorporated herein by reference.

(18) Filed as Exhibit 10.3 to the Form 8-K of the Company filed with the Securities and Exchange Commission on January 2, 

2018 (File No. 001-37401) and incorporated herein by reference.

(19) Filed as Exhibit 10.9 to Amendment No. 1 to the Registration Statement on Form S-11 of the Company filed with the 

Securities and Exchange Commission on April 28, 2015 (Registration No. 333-203210) and incorporated herein by 
reference.

(20) Filed as Exhibit 10.10 to Amendment No. 1 to the Registration Statement on Form S-11 of the Company filed with the 
Securities and Exchange Commission on April 28, 2015 (Registration No. 333-203210) and incorporated herein by 
reference.

(21) Filed as Exhibit 10.11 to Amendment No. 1 to the Registration Statement on Form S-11 of the Company filed with the 
Securities and Exchange Commission on April 28, 2015 (Registration No. 333-203210) and incorporated herein by 
reference.

(22) Filed as Exhibit 10.1 to the Form 10-Q of the Company filed with the Securities and Exchange Commission on May 9, 2017 

(File No. 001-37401) and incorporated herein by reference.
_________
* 
Filed herewith.
**  Furnished herewith.
†  Denotes executive compensation plan or arrangement.

ITEM 16.    FORM 10-K SUMMARY

None.

96

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Company has duly 
caused this report to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Franklin, 
State of Tennessee, on February 22, 2018.

Date: February 22, 2018 

COMMUNITY HEALTHCARE TRUST INCORPORATED

By:

/s/ Timothy G. Wallace

Timothy G. Wallace

Chairman of the Board and Chief Executive Officer
and President

Pursuant to the requirements of the Securities Exchange Act of 1934, this Report has been signed by the 

following persons on behalf of the Company and in the capacities and on the date indicated.

Signature

Title

Date

/s/ Timothy G. Wallace

Chairman of the Board and Chief Executive

February 22, 2018

Timothy G. Wallace

Officer and President (Principal Executive Officer)

/s/ W. Page Barnes

W. Page Barnes

Executive Vice President and Chief Financial

February 22, 2018

Officer (Principal Financial Officer)

/s/ Leigh Ann Stach

Vice President of Financial Reporting and Chief Accounting

February 22, 2018

Leigh Ann Stach

Officer (Principal Accounting Officer)

February 22, 2018

February 22, 2018

February 22, 2018

February 22, 2018

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/s/ Alan Gardner

Alan Gardner

/s/ Robert Hensley

Robert Hensley

/s/ Alfred Lumsdaine

Alfred Lumsdaine

/s/ R. Lawrence Van Horn

Lawrence Van Horn

Director

Director

Director

Director

97

 
 
Schedule II - Valuation and Qualifying Accounts for the years ended December 31, 2017, 2016 and 2015
(Dollars in thousands)

Additions

Description

Balance at 
Beginning of 
Period

Charged to 
Costs and 
Expenses

Charged to 
Other 
Accounts

Uncollectible 
Accounts 
Written-off

Balance at 
End of 
Period

2017 Accounts receivable allowance

2016 Accounts receivable allowance

2015 Accounts receivable allowance

$

$

$

154 $

71 $

— $

67 $

155 $

71 $

151 $

— $

— $

(79) $

(72) $

— $

293

154

71

98

Schedule III - Real Estate and Accumulated Depreciation at December 31, 2017
(Dollars in thousands)

Land and Land Improvements

Buildings, Improvements, and Lease
Intangibles

Property Type

Number 
of 
Properties

State

Initial 
Investment

Costs 
Capitalized 
Subsequent 
to 
Acquisition

Total

Initial 
Investment

Costs 
Capitalized 
Subsequent 
to 
Acquisition

Total

Personal 
Property

Total 
Property 
(1)

Accumulated 
Depreciation 
(2)

Encumbrances

Date 
Acquired

Original 
Date 
Constructed

AL, FL, GA, IL, 
IA, IL, IN, KS, 
KY, MS, NJ, NY, 
OH, TN, TX, VA $

AL, AZ, FL, IL, 
KS, NV, OH, PA, 
TN, TX, VA, WI

AZ, CO, FL, IL, 
IN, LA, MI, OH, 
PA, SC, TX

AL, CO, GA, IL, 
KY, NC, NV, 
OH, OK, TN, 
TX, VA

IL, IN, MS, OH, 
WV

Medical office buildings

Physician clinics

Surgical centers and 
hospitals

Specialty centers

Behavioral facilities

9
9

Total Real Estate

Corporate property

Total Properties

32

17

13

17

6

85

—

85

19,082 $

236 $

19,318 $

122,034 $

1,873 $

123,907 $

— $

143,225 $

16,886 $

— 2015 - 2017

1950 - 2009

7,367

107

7,474

41,101

563

41,664

7,329

90

7,419

72,680

166

72,846

4,658

5,541

43,977

—

9

—

442

—

4,667

46,913

5,541

56,366

145

103

47,058

56,469

44,419

339,094

2,850

341,944

—

1,579

432

2,011

112

2,123

—

—

—

—

—

49,138

5,605

— 2015 - 2017

1950 - 2013

80,265

7,731

— 2015 - 2017

1973 - 2004

51,725

4,637

— 2015 - 2017

1945 - 2015

62,010

386,363

1,153

36,012

124

— 2015 - 2017

1920 - 2001

—

—

—

$

43,977 $

442 $

44,419 $

340,673 $

3,282 $

343,955 $

112 $

388,486 $

36,136 $

(1) Total properties as of December 31, 2017 have an estimated aggregate total cost of $385.6 million (unaudited) for federal income tax purposes.
(2) Depreciation is provided for on a straight-line basis on land improvements over 2 years to 15 years, buildings and improvements over 2.3 years to 40.0 years, lease intangibles over 0.7 
years to 13.7 years, and personal property over 3.0 years to 10.0 years.
(3) A reconciliation of Total Property and Accumulated Depreciation for the years ended December 31, 2017, 2016 and 2015 is provided below.

(Dollars in thousands)

Beginning Balance

Additions during the period:

Acquisitions

Other improvements

Retirements/dispositions:

Real estate

Ending Balance

Form 10-K

Year Ended 
December 31, 2017

Year Ended 
December 31, 2016

Year Ended 
December 31, 2015

Total Property

Accumulated 
Depreciation

Total Property

Accumulated 
Depreciation

Total Property

Accumulated 
Depreciation

$

$

252,736 $

18,404 $

132,967 $

5,203 $

— $

134,618

1,132

17,467

265

118,190

1,579

13,091

110

132,140

827

—

—

—

—

—

—

5,203

—

—

388,486 $

36,136 $

252,736 $

18,404 $

132,967 $

5,203

Schedule IV - Mortgage Loans on Real Estate as of December 31, 2017
(Dollars in thousands)

Description of Collateral

Interest 
Rate

Maturity 
Date

Periodic 
Payment 
Terms

Original 
Face 
Amount

Carrying 
Amount 
(3)

Principal 
amount of 
loans subject 
to delinquent 
principal or 
interest 
(2)

Long-term care acute care facility 
in Louisiana

   Total Mortgage Loans

9.5% 9/30/2026

(1)

$

11,000 $

10,633 $

10,633

$

10,633

___________
(1) Was interest only until September 30, 2016. Thereafter, principal and interest payments are due monthly through the maturity 
date with a balloon payment due at maturity.
(2) The borrower filed for bankruptcy in June 2017. See Note 5 to the Consolidated Financial Statements for more details on the 
bankruptcy.
(3) A rollforward of Mortgage loans on real estate for the years ended December 31, 2017, 2016 and 2015 is provided below.

Balance at beginning of period

Additions during the period:

New or acquired mortgages, net

Amortization/write-off of loan and commitment fees

Deductions during the period:

Conversion upon acquisition (a)

Scheduled principal payments

Year Ended December 31,

2017

2016

2015

$

10,786 $

10,897 $

—

—

122

122

—

(275)

(275)

12,406

75

12,481

(12,500)

(92)

(12,592)

10,863

34

10,897

—

—

—

Balance at end of period (b)

$

10,633 $

10,786 $

10,897

___________
(a) Conversion of a $12.5 million mortgage note upon the acquisition of the property that secured the note on May 23, 2016.
(b) Total mortgage loans as of December 31, 2017 had an aggregate total cost of $10.6 million (unaudited) for federal income tax 
purposes.

100

Subsidiaries of the Registrant

Subsidiary

Community Healthcare OP, LP
Community Healthcare Trust, LLC
Community Healthcare Trust Services, Inc.
CHCT Alabama, LLC
CHCT Arizona, LLC
CHCT California, LLC
CHCT Colorado, LLC
CHCT Florida, LLC
CHCT Georgia, LLC
CHCT Idaho, LLC
CHCT Illinois, LLC
CHCT Indiana, LLC
CHCT Iowa, LLC
CHCT Kansas, LLC
CHCT Kentucky, LLC
CHCT Lending, LLC
CHCT Louisiana, LLC
CHCT Maryland, LLC
CHCT Michigan, LLC
CHCT Mississippi, LLC
CHCT Nevada, LLC
CHCT New Jersey, LLC
CHCT New York, LLC
CHCT North Carolina, LLC
CHCT Ohio, LLC
CHCT Oklahoma, LLC
CHCT Pennsylvania, LLC
CHCT South Carolina, LLC
CHCT Tennessee, LLC
CHCT Texas, LLC
CHCT Virginia, LLC
CHCT West Virginia, LLC
CHCT Wisconsin, LLC

Exhibit 21

State of
Incorporation

Delaware
Delaware
Tennessee
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware
Delaware

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Exhibit 23

Consent of Independent Registered Public Accounting Firm

Community Healthcare Trust Incorporated
Franklin, Tennessee

We hereby consent to the incorporation by reference in the Registration Statements on Form S-3 (No. 333-213614) 
and Form S-8 (No. 333-222399, 333-218366, 333-214951 and 333-206286) of Community Healthcare Trust Incorporated of 
our report dated February 22, 2018, relating to the consolidated financial statements and financial statement schedules, which 
appears in this Form 10-K. 

/s/ BDO USA, LLP

Nashville, Tennessee
February 22, 2018 

 
 
 
 
Community Healthcare Trust Incorporated
Annual Certification
Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

Exhibit 31.1

I, Timothy G. Wallace, certify that:

1.  I have reviewed this Annual Report on Form 10-K of Community Healthcare Trust Incorporated;

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

3.  Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in 

all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the 
periods presented in this report;

4.  The registrant's other certifying officer(s) 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(s) 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.

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Date: February 22, 2018 

/s/ Timothy G. Wallace
Timothy G. Wallace
Chief Executive Officer and President

 
Community Healthcare Trust Incorporated
Annual Certification
Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

Exhibit 31.2

I, W. Page Barnes, certify that:

1.  I have reviewed this Annual Report on Form 10-K of Community Healthcare Trust Incorporated;

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

3.  Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in 

all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the 
periods presented in this report;

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

a)  All significant deficiencies and material weaknesses in the design or operation of internal control over financial 

reporting, which are reasonably likely to adversely affect the registrant's ability to record, process, summarize 
and report financial information; and

b)  Any fraud, whether or not material, that involves management or other employees who have a significant role in 

the registrant's internal control over financial reporting.

Date: February 22, 2018 

/s/ W. Page Barnes

W. Page Barnes

Executive Vice President and Chief Financial
Officer

Exhibit 32.1

Community Healthcare Trust Incorporated
Certification Pursuant to 
18 U.S.C. Section 1350, 
as Adopted Pursuant to 
Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the Annual Report on Form 10-K of Community Healthcare Trust Incorporated (the "Company") 

for the period ended December 31, 2017, as filed with the Securities and Exchange Commission on the date hereof (the 
"Report"), I, Timothy G. Wallace, Chief Executive Officer and President of the Company, and I, W. Page Barnes, Executive 
Vice President and Chief Financial Officer of the Company, each certify, pursuant to 18 U.S.C. Section 1350, as adopted 
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1)  The Report fully complies with the requirements of Section 13(a) or Section 15(d) of the Securities Exchange 

Act of 1934; and

(2)  The information contained in the Report fairly presents, in all material respects, the financial condition and 

results of operations of the Company.

Date: February 22, 2018 

/s/ Timothy G. Wallace

Timothy G. Wallace

Chief Executive Officer and President

/s/ W. Page Barnes

W. Page Barnes

Executive Vice President and Chief Financial
Officer

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(This page has been left blank intentionally.)

TRANSFER(cid:3)AGENT
American(cid:3)Stock(cid:3)Transfer(cid:3)&(cid:3)Trust(cid:3)Company,(cid:3)LLC(cid:3)
Operations(cid:3)Center(cid:3)
6201(cid:3)15th(cid:3)Avenue(cid:3)
Brooklyn,(cid:3)NY(cid:3)(cid:3)11219(cid:3)
1(cid:882)800(cid:882)937(cid:882)5449(cid:3)
(cid:3)
(cid:3)
ANNUAL(cid:3)SHAREHOLDERS(cid:3)MEETING(cid:3)
The(cid:3)Annual(cid:3)Meeting(cid:3)of(cid:3)the(cid:3)Shareholders(cid:3)will(cid:3)be(cid:3)held(cid:3)at(cid:3)8:00(cid:3)
a.m.,(cid:3)May(cid:3)17,(cid:3)2018,(cid:3)at(cid:3)the(cid:3)Company’s(cid:3)corporate(cid:3)offices(cid:3)in(cid:3)
Franklin,(cid:3)Tennessee.(cid:3)
(cid:3)
(cid:3)
EXECUTIVE OFFICERS
Timothy(cid:3)G.(cid:3)Wallace(cid:3)
Chief(cid:3)Executive(cid:3)Officer(cid:3)and(cid:3)President(cid:3)
(cid:3)
W.(cid:3)Page(cid:3)Barnes(cid:3)
Executive(cid:3)Vice(cid:3)President(cid:3)and(cid:3)Chief(cid:3)Financial(cid:3)Officer(cid:3)
(cid:3)
Leigh(cid:3)Ann(cid:3)Stach(cid:3)
Vice(cid:3)President,(cid:3)Financial(cid:3)Reporting(cid:3)and(cid:3)Chief(cid:3)Accounting(cid:3)
Officer(cid:3)
(cid:3)

(cid:3)

(cid:3)

(cid:3)

SHAREHOLDER(cid:3)INFORMATION(cid:3)

CORPORATE(cid:3)ADDRESS(cid:3)
Community(cid:3)Healthcare(cid:3)Trust(cid:3)Incorporated(cid:3)
3326(cid:3)Aspen(cid:3)Grove(cid:3)Drive,(cid:3)Suite(cid:3)150(cid:3)
Franklin,(cid:3)Tennessee(cid:3)(cid:3)37067(cid:3)
(615)(cid:3)771(cid:882)3052(cid:3)
Email:(cid:3)Investorrelations@chct.reit(cid:3)
Website:(cid:3)www.chct.reit(cid:3)
(cid:3)
(cid:3)
STOCK(cid:3)EXCHANGE(cid:3)INFORMATION(cid:3)
The(cid:3)Common(cid:3)Stock(cid:3)of(cid:3)the(cid:3)Company(cid:3)is(cid:3)listed(cid:3)on(cid:3)the(cid:3)New(cid:3)York(cid:3)
Stock(cid:3)Exchange(cid:3)under(cid:3)the(cid:3)symbol(cid:3)“CHCT”.(cid:3)
(cid:3)
(cid:3)
INDEPENDENT(cid:3)REGISTERED(cid:3)PUBLIC(cid:3)ACCOUNTING(cid:3)FIRM(cid:3)
BDO(cid:3)USA,(cid:3)LLP(cid:3)
414(cid:3)Union(cid:3)Street,(cid:3)Suite(cid:3)1800(cid:3)
Nashville,(cid:3)Tennessee(cid:3)(cid:3)37219(cid:3)
(cid:3)
(cid:3)
BOARD(cid:3)OF(cid:3)DIRECTORS(cid:3)
Timothy(cid:3)G.(cid:3)Wallace(cid:3)
Chairman of the Board
Chief(cid:3)Executive(cid:3)Officer(cid:3)and
President of Community Healthcare Trust Incorporated
(cid:3)
Alan(cid:3)Gardner(cid:3)
Lead Independent Director
Retired
Former Senior Relationship Manager
in healthcare corporate banking
at Wells Fargo
(cid:3)
Robert(cid:3)Hensley(cid:3)
Audit(cid:3)Committee(cid:3)Chair
Senior Advisor at Alvarez and Marsal, LLC(cid:3)
(cid:3)
Alfred(cid:3)Lumsdaine(cid:3)
Compensation(cid:3)Committee(cid:3)Chair(cid:3)
Compensation(cid:3)Committee(cid:3)Chair(cid:3)
(cid:3)
Executive Vice President and Chief Financial Officer at
(cid:3)
Quorum Health Corporation

R.(cid:3)Lawrence(cid:3)Van(cid:3)Horn(cid:3)
Corporate(cid:3)Governance(cid:3)Committee(cid:3)Chair(cid:3)
Associate Professor of Economics and Management and
Executive Director of Health Affairs
at Vanderbilt University Owen Graduate School
of Management