Equity LifeStyle Properties (ELS) 10-K 21 Feb 23 2022 FY Annual report Financial data

Cover

Cover - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Feb. 17, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	1-11718
Entity Registrant Name	EQUITY LIFESTYLE PROPERTIES, INC.
Entity Incorporation, State	MD
Entity Tax Identification Number	36-3857664
Entity Address, Street Address	Two North Riverside Plaza, Suite 800
Entity Address, City	Chicago,
Entity Address, State	IL
Entity Address, Postal Zip Code	60606
City Area Code	312
Local Phone Number	279-1400
Title of 12(b) Security	Common Stock, $0.01 Par Value
Trading Symbol	ELS
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 12,215.8
Entity Common Stock, Shares Outstanding		186,178,922
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE: Part III incorporates by reference portions of the Registrant's Proxy Statement relating to the Annual Meeting of Stockholders to be held on April 25, 2023.
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Central Index Key	0000895417

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Audit Information [Abstract]
Auditor Firm ID	42
Auditor Name	Ernst & Young LLP
Auditor Location	Chicago, Illinois

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Investment in real estate:
Land	$ 2,084,532	$ 2,019,787
Land improvements	4,115,439	3,879,439
Buildings and other depreciable property	1,169,590	1,089,838
Investment in real estate	7,369,561	6,989,064
Accumulated depreciation	(2,258,540)	(2,103,774)
Net investment in real estate	5,111,021	4,885,290
Cash and restricted cash	22,347	123,398
Notes receivable, net	45,356	39,955
Investment in unconsolidated joint ventures	81,404	70,312
Deferred commission expense	50,441	47,349
Other assets, net	181,950	141,567
Total Assets	5,492,519	5,307,871
Liabilities:
Mortgage notes payable, net	2,693,167	2,627,783
Term loan, net	496,817	297,436
Unsecured line of credit	198,000	349,000
Accounts payable and other liabilities	175,148	172,285
Accrued interest payable	11,739	9,293
Rents and other customer payments received in advance and security deposits	122,318	118,696
Distributions payable	80,102	70,768
Total Liabilities	3,975,034	3,821,700
Stockholders' Equity:
Preferred stock, $0.01 par value, 10,000,000 shares authorized as of December 31, 2022 and December 31, 2021; none issued and outstanding.	0	0
Common stock, $0.01 par value, 600,000,000 shares authorized as of December 31, 2022 and December 31, 2021, respectively; 186,120,298 and 185,640,379 shares issued and outstanding as of December 31, 2022 and December 31, 2021, respectively.	1,916	1,913
Paid-in capital	1,628,618	1,593,362
Distributions in excess of accumulated earnings	(204,248)	(183,689)
Accumulated other comprehensive income	19,119	3,524
Total Stockholders’ Equity	1,445,405	1,415,110
Non-controlling interests – Common OP Units	72,080	71,061
Total Equity	1,517,485	1,486,171
Total Liabilities and Equity	5,492,519	5,307,871
Membership upgrade sales upfront payments, deferred, net
Liabilities:
Deferred membership revenue	$ 197,743	$ 176,439

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock, par value (in usd per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in usd per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	600,000,000	600,000,000
Common stock, shares issued (in shares)	186,120,298	185,640,379
Common stock, shares outstanding (in shares)	186,120,298	185,640,379

Consolidated Statements of Inco

Consolidated Statements of Income and Comprehensive Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenues:
Rental income	$ 1,118,601	$ 1,032,575	$ 923,743
Other income	56,144	50,298	46,008
Interest income	7,430	7,016	7,154
Income from other investments, net	8,553	4,555	4,026
Total revenues	1,447,080	1,316,403	1,118,803
Expenses:
Property operating and maintenance	443,157	398,983	354,340
Real estate taxes	74,145	72,671	66,120
Sales and marketing, gross	23,513	23,743	17,332
Membership sales commissions, deferred, net	(3,196)	(5,075)	(1,660)
Depreciation and amortization	202,362	188,444	155,131
Home selling expenses and ancillary operating expenses	27,321	23,538	18,500
General and administrative	44,857	39,576	39,276
Casualty-related charges/(recoveries), net	0	0	0
Other expenses	8,646	4,241	2,567
Early debt retirement	1,156	2,784	10,786
Interest and related amortization	116,562	108,718	102,771
Total expenses	1,151,618	1,044,225	882,786
Gain (loss) on sale of real estate and impairment, net	0	(59)	0
Income before equity in income of unconsolidated joint ventures	295,462	272,119	236,017
Equity in income of unconsolidated joint ventures	3,363	3,881	5,399
Consolidated net income	298,825	276,000	241,416
Income allocated to non-controlling interests – Common OP Units	(14,198)	(13,522)	(13,132)
Net income available for Common Stockholders	284,611	262,462	228,268
Other comprehensive income (loss):
Adjustment for fair market value of swap	15,595	3,524	380
Consolidated comprehensive income	314,420	279,524	241,796
Comprehensive income allocated to non-controlling interests – Common OP Units	(15,005)	(13,692)	(13,154)
Comprehensive income attributable to Common Stockholders	$ 299,399	$ 265,816	$ 228,626
Earnings per Common Share – Basic (usd per share)	$ 1.53	$ 1.43	$ 1.26
Earnings per Common Share – Fully Diluted (usd per share)	$ 1.53	$ 1.43	$ 1.25
Weighted average Common Shares outstanding – Basic (shares)	185,780	182,917	181,828
Weighted average Common Shares outstanding – Fully Diluted (shares)	195,255	192,883	192,555
Redeemable Perpetual Preferred  Stock
Expenses:
Redeemable perpetual preferred stock dividends	$ (16)	$ (16)	$ (16)
Other comprehensive income (loss):
Redeemable perpetual preferred stock dividends	(16)	(16)	(16)
Annual membership subscriptions
Revenues:
Revenue from contract with customer	63,215	58,251	53,085
Membership upgrade sales current period, gross
Revenues:
Revenue from contract with customer	34,661	36,270	21,739
Membership upgrade sales upfront payments, deferred, net
Revenues:
Revenue from contract with customer	(21,703)	(25,079)	(12,062)
Gross revenues from home sales, brokered resales and ancillary services
Revenues:
Revenue from contract with customer	180,179	152,517	75,110
Expenses:
Cost of goods and services sold	139,012	120,623	59,656
Property management
Expenses:
Cost of goods and services sold	$ 74,083	$ 65,979	$ 57,967

Consolidated Statements of Chan

Consolidated Statements of Changes In Equity - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Accumulated Other Comprehensive Income (Loss)	Common Stock	Paid-in Capital	Redeemable Perpetual Preferred  Stock	Distributions in Excess of Accumulated Earnings	Distributions in Excess of Accumulated Earnings Cumulative Effect, Period of Adoption, Adjustment	Non- Controlling Interests – Common OP Units
Beginning balance at Dec. 31, 2019	$ 1,321,888	$ (3,875)	$ (380)	$ 1,812	$ 1,402,696	$ 0	$ (154,318)	$ (3,875)	$ 72,078
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exchange of Common OP Units for Common Stock	0			1	81				(82)
Issuance of Common Stock through employee stock purchase plan	2,026				2,026
Compensation expenses related to restricted stock and stock options	11,527				11,527
Repurchase of Common Stock or Common OP Units	(3,962)				(3,962)
Adjustment for Common OP Unitholders in the Operating Partnership	0				(300)				300
Adjustment for fair market value of swap	380		380
Consolidated net income	241,416					16	228,268		13,132
Distributions	(263,974)					(16)	(249,598)		(14,360)
Other	(671)				(671)
Ending balance at Dec. 31, 2020	1,304,755		0	1,813	1,411,397	0	(179,523)		71,068
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exchange of Common OP Units for Common Stock	0			16	10,820				(10,836)
Issuance of OP Units	34,005								34,005
Issuance of Common Stock through employee stock purchase plan	2,224				2,224
Issuance of Common Stock	140,254			84	140,170
Compensation expenses related to restricted stock and stock options	10,855				10,855
Repurchase of Common Stock or Common OP Units	(2,814)				(2,814)
Adjustment for Common OP Unitholders in the Operating Partnership	0				22,961				(22,961)
Adjustment for fair market value of swap	3,524		3,524
Consolidated net income	276,000					16	262,462		13,522
Distributions	(280,381)					(16)	(266,628)		(13,737)
Other	(2,251)				(2,251)
Ending balance at Dec. 31, 2021	1,486,171		3,524	1,913	1,593,362		(183,689)		71,061
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Exchange of Common OP Units for Common Stock	0			0	312				(312)
Issuance of Common Stock through employee stock purchase plan	2,743				2,743
Issuance of Common Stock	28,370			3	28,367
Compensation expenses related to restricted stock and stock options	10,537				10,537
Repurchase of Common Stock or Common OP Units	(3,449)				(3,449)
Adjustment for Common OP Unitholders in the Operating Partnership	0				(2,357)				2,357
Adjustment for fair market value of swap	15,595		15,595
Consolidated net income	298,825					16	284,611		14,198
Distributions	(320,410)					(16)	(305,170)		(15,224)
Other	(897)				(897)
Ending balance at Dec. 31, 2022	$ 1,517,485		$ 19,119	$ 1,916	$ 1,628,618	$ 0	$ (204,248)		$ 72,080

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash Flows From Operating Activities:
Consolidated net income	$ 298,825	$ 276,000	$ 241,416
Adjustments to reconcile consolidated net income to net cash provided by operating activities:
Loss on sale of real estate and impairment, net	5,423	59	0
Early debt retirement	1,156	2,784	10,786
Depreciation and amortization	207,050	191,432	157,760
Amortization of loan costs	4,839	4,671	3,473
Debt premium amortization	(181)	(325)	(394)
Equity in income of unconsolidated joint ventures	(3,363)	(3,881)	(5,399)
Distributions of income from unconsolidated joint ventures	4,567	52	95
Proceeds from insurance claims, net	(42,001)	(875)	(1,697)
Compensation expense related to incentive plans	8,760	12,694	11,527
Revenue recognized from membership upgrade sales upfront payments	(12,958)	(11,191)	(9,675)
Commission expense recognized related to membership sales	4,101	3,779	3,673
Long-term incentive plan compensation	0	0	1,531
Changes in assets and liabilities:
Notes receivable, net	(4,647)	(4,191)	(1,166)
Deferred commission expense	(7,193)	(8,657)	(4,995)
Other assets, net	92,458	53,913	34,048
Accounts payable and other liabilities	5,833	30,009	3,386
Deferred membership revenue	33,946	36,935	22,954
Rents and other customer payments received in advance and security deposits	2,721	11,844	(786)
Net cash provided by operating activities	599,336	595,052	466,537
Cash Flows From Investing Activities:
Real estate acquisitions, net	(140,013)	(537,896)	(239,067)
Business acquisitions	0	(41,769)	0
Proceeds from disposition of properties, net	0	(7)	0
Investment in unconsolidated joint ventures	(26,407)	(49,695)	0
Distributions of capital from unconsolidated joint ventures	17,018	3,154	5,648
Proceeds from insurance claims, net	(3,388)	2,048	122
Capital improvements	(372,799)	(290,290)	(217,082)
Net cash used in investing activities	(525,589)	(914,455)	(450,379)
Cash Flows From Financing Activities:
Proceeds from stock options and employee stock purchase plan	2,743	2,224	2,027
Gross proceeds from the issuance of common stock	28,370	140,254	0
Distributions:
Common Stockholders	(296,147)	(261,748)	(242,948)
Common OP Unitholders	(14,798)	(13,953)	(13,983)
Preferred Stockholders	(16)	(16)	(16)
Share based award tax withholding payments	(3,449)	(2,814)	(3,962)
Principal payments and mortgage debt repayment	(135,781)	(128,738)	(468,278)
Mortgage notes payable financing proceeds	200,000	270,016	662,309
Term loan proceeds	200,000	600,000	0
Term loan repayment	0	(300,000)	0
Line of Credit repayment	(557,000)	(432,500)	(390,500)
Line of Credit proceeds	406,000	559,500	452,500
Debt issuance and defeasance costs	(3,825)	(11,233)	(17,434)
Other	(895)	(2,251)	(673)
Net cash (used in) provided by financing activities	(174,798)	418,741	(20,958)
Net (decrease) increase in cash and restricted cash	(101,051)	99,338	(4,800)
Cash and restricted cash, beginning of year	123,398	24,060	28,860
Cash and restricted cash, end of year	22,347	123,398	24,060
Supplemental information:
Cash paid for interest, net	111,871	104,137	100,686
Net investment in real estate – reclassification of rental homes	96,103	81,062	38,845
Other assets, net – reclassification of rental homes	(96,103)	(81,062)	(38,845)
Real estate acquisitions:
Investment in real estate	(141,588)	(631,541)	(248,100)
Notes receivable, net	(772)	0	0
Other assets, net	0	(4,443)	(153)
Debt assumed	0	39,986	6,873
Deferred membership revenue	315	0
Accounts payable and other liabilities	1,131	9,833	174
Rents and other customer payments received in advance and security deposits	901	14,265	2,139
OP Units issued	0	34,004	0
Real estate acquisitions, net	(140,013)	(537,896)	(239,067)
Business acquisitions:
Intangibles	0	(33,250)	0
Goodwill	0	(9,586)	0
Other assets, net	0	(933)	0
Accounts payable and other liabilities	0	2,000	0
Acquisition of business, net	0	(41,769)	0
Real estate dispositions:
Investment in real estate	0	52	0
Loss on sale of real estate, net	0	(59)	0
Real estate dispositions, net	$ 0	$ (7)	$ 0

Organization

Organization	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization	Organization Equity LifeStyle Properties, Inc. (“ELS”), a Maryland corporation, together with MHC Operating Limited Partnership (the “Operating Partnership”) and its other consolidated subsidiaries (the “Subsidiaries”), are referred to herein as “we,” “us,” and “our.” We are a fully integrated owner of lifestyle-oriented properties (“Properties”) consisting of property operations and home sales and rental operations primarily within manufactured home (“MH”) and recreational vehicle (“RV”) communities and marinas. We provide our customers the opportunity to place manufactured homes and cottages, RVs and/or boats on our Properties either on a long-term or short-term basis. Our customers may lease individual developed areas (“Sites”) or enter into right-to-use contracts, also known as membership subscriptions, which provide them access to specific Properties for limited stays. Commencing with our taxable year ended December 31, 1993, we have elected to be taxed as a real estate investment trust (“REIT”) for U.S. federal income tax purposes. We believe we have qualified for taxation as a REIT. To maintain our qualification as a REIT, we must meet certain requirements, which are highly technical and complex. If we fail to qualify as a REIT, we could be subject to U.S. federal income tax at regular corporate rates. Additionally, we could remain disqualified as a REIT for four years following the year we first failed to qualify. Even as a REIT, we are subject to certain foreign, state and local taxes on our income and property and U.S. federal income and excise taxes on our undistributed income. Our Properties are owned primarily by the Operating Partnership and managed internally by affiliates of the Operating Partnership. We are the general partner of the Operating Partnership and own 95.3% as of December 31, 2022. We contributed the proceeds from our various equity offerings, including our initial public offering, to the Operating Partnership. In exchange for these contributions, we received units of common interests in the partnership (“OP Units”) equal to the number of shares of common stock issued in such equity offerings. The limited partners of the Operating Partnership (the “Common OP Unitholders”) receive an allocation of net income that is based on their respective ownership percentage in the Operating Partnership that is presented on the consolidated financial statements as Non-controlling interests—Common OP Units. As of December 31, 2022, the Non-controlling interests—Common OP Units were 9,265,565, which are exchangeable for an equivalent number of shares of our common stock or, at our option, cash. The issuance of additional shares of common stock or OP Units would change the respective ownership of the Operating Partnership for the Common OP Unitholders. Since we have elected to be taxed as a REIT for U.S. federal income tax purposes, certain activities, if performed by us, may not be qualifying REIT activities under the Internal Revenue Code of 1986, as amended (the “Code”). Accordingly, we have formed taxable REIT subsidiaries (each, a “TRS”). Our primary TRS is Realty Systems, Inc. (“RSI”) which, along with owning several properties, is engaged in the business of purchasing, selling and leasing factory-built homes located in Properties owned and managed by us. RSI also offers home sale brokerage services to our residents who may choose to sell their homes rather than relocate them when moving from a Property. Subsidiaries of RSI also operate ancillary activities at certain Properties, such as golf courses, pro shops, stores and restaurants.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Basis of Presentation The consolidated financial statements present the results of operations, financial position and cash flows of ELS, its majority-owned and controlled subsidiaries and variable interest entities (“VIEs”) in which ELS is the primary beneficiary. Intercompany balances and transactions have been eliminated. The Operating Partnership meets the criteria as a VIE, where we are the general partner and controlling owner of approximately 95.3%. The limited partners do not have substantive kick-out or participating rights. Our sole significant asset is our investment in the Operating Partnership, and consequently, substantially all of our assets and liabilities represent those assets and liabilities of the Operating Partnership. Additionally, we have the power to direct the Operating Partnership's activities and the obligation to absorb its losses or the right to receive its benefits. Accordingly, we are the primary beneficiary, and we have continued to consolidate the Operating Partnership. Equity method of accounting is applied to entities in which ELS does not have a controlling interest or for VIEs in which ELS is not considered the primary beneficiary, but with respect to which it can exercise significant influence over the operations and major decisions. Our exposure to losses associated with unconsolidated joint ventures is primarily limited to the carrying value of these investments. Accordingly, distributions from a joint venture in excess of our carrying value are recognized in earnings. (b) Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. Generally Accepted Accounting Principles (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. All property and site counts and acreage amounts are unaudited. (c) Reclassifications Certain prior period amounts have been reclassified to conform to the current year presentation. (d) Investment in Real Estate Investment in real estate is recorded at cost less accumulated depreciation. Direct and indirect costs related to real estate improvement projects are capitalized, including salaries and related benefits of employees who are directly responsible for and spend their time on the execution and supervision of such projects. Land improvements consist primarily of improvements such as grading, landscaping and infrastructure items, such as streets, sidewalks or water mains. Improvements to buildings and other depreciable property include clubhouses, laundry facilities, maintenance storage facilities, rental units and furniture, fixtures and equipment. For development and expansion projects, we capitalize direct project costs, such as construction, architectural and legal, as well as, indirect project costs such as interest, real estate taxes and salaries and related benefits of employees who are directly involved in the project. Capitalization of these costs begins when the activities and related expenditures commence and cease when the project, or a portion of the project, is substantially complete and ready for its intended use. Depreciation is computed on a straight-line basis based on the estimated useful lives of the associated real estate assets. Useful Lives Land and Building Improvements 10-30 Manufactured Homes 10-25 Furniture, Fixture and Equipment 5 In-place leases Expected term Above and below-market leases Applicable lease term Long-lived assets to be held and used, including our investment in real estate, are evaluated for impairment indicators quarterly or whenever events or changes in circumstances indicate a possible impairment. Our judgments regarding the existence of impairment indicators are based on factors such as operational performance, market conditions, environmental and legal factors. Future events could occur which would cause us to conclude that impairment indicators exist and an impairment loss is warranted. If an impairment indicator exists related to a long-lived asset that is held and used, the expected future undiscounted cash flows are compared against the carrying amount of that asset. Forecasting cash flows requires us to make estimates and assumptions on various inputs including, but not limited to, rental revenue and expense growth rates, occupancy, levels of capital expenditure and capitalization rates. If the sum of the estimated undiscounted cash flows is less than the carrying amount of the asset, an impairment loss is recorded for the carrying amount in excess of the estimated fair value, if any, of the asset. Hurricane Ian made landfall on the west coast of Florida on September 28, 2022. The most significant damage to our properties occurred in or near the Fort Myers area. As a result of the storm event and the damage caused, we wrote down the carrying value of certain assets by approximately $5.4 million during the year ended December 31, 2022. The impairment charge recorded was offset by revenue recorded of $5.4 million related to the expected insurance recovery related to the loss. Both the impairment charge and the offsetting revenue are included in Gain/(loss) on sale of real estate and impairment, net in the Consolidated Statements of Income and Comprehensive Income. (e) Acquisitions We account for acquisitions of investments in real estate by assessing each acquisition to determine if it meets the definition of a business or if it qualifies as an asset acquisition. We apply a screen test to evaluate if substantially all the fair value of the acquired property is concentrated in a single identifiable asset or group of similar identifiable assets to determine whether a transaction is accounted for as an asset acquisition or business combination. As most of our real estate acquisitions are concentrated in either a single asset or a group of similar identifiable assets, our real estate transactions are generally accounted for as asset acquisitions, which permits the capitalization of transaction costs to the basis of the acquired property. In estimating the fair values for purposes of allocating the purchase price, we utilize a number of sources, including independent appraisals or internal valuations that may be available in connection with the acquisition or financing of the respective Property and other market data. We also consider information obtained about each Property as a result of our due diligence, marketing and leasing activities in estimating the fair value of the tangible and intangible assets acquired and liabilities assumed. The following methods and assumptions are used to estimate the fair value of each class of asset acquired and liability assumed: Land – Market approach based on similar, but not identical, transactions in the market. Adjustments to comparable sales based on both quantitative and qualitative data. Depreciable property – Cost approach based on market comparable data to replace adjusted for local variations, inflation and other factors. Manufactured homes – Sales comparison approach based on market prices for similar homes adjusted for differences in age or size. In-place leases – In-place leases are determined through a combination of estimates of market rental rates and expense reimbursement levels as well as an estimate of the length of time required to replace each lease. Above-market assets/below-market liabilities – Income approach based on discounted cash flows comparing contractual cash flows to be paid pursuant to the leases and our estimate of fair market lease rates over the remaining non-cancelable lease terms. For below-market leases, we also consider remaining initial lease terms plus any renewal periods. Notes receivable – Income approach based on discounted cash flows comparing contractual cash flows at a market rate adjusted based on particular notes' or note holders' down payment, credit score and delinquency status. Mortgage notes payable – Income approach based on discounted cash flows comparing contractual cash flows to cash flows of similar debt discounted based on market rates. (f) Intangibles and Goodwill We record acquired intangible assets at their estimated fair value separate and apart from goodwill. We amortize identified intangible assets and liabilities that are determined to have finite lives over the period the assets and liabilities are expected to contribute directly or indirectly to the future cash flows of the Property or business acquired. Intangible assets subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. An impairment loss is recognized if the carrying amount of an intangible asset is not recoverable and its carrying amount exceeds its estimated fair value. The excess of the cost of an acquired entity over the net of the amounts assigned to assets acquired (including identified intangible assets) and liabilities assumed in a business combination is recorded as goodwill. Goodwill is not amortized but is tested for impairment at a level of reporting referred to as a reporting unit on an annual basis, or more frequently if events or changes in circumstances indicate that the asset might be impaired. As of December 31, 2022 and 2021, the gross carrying amount of identified intangible assets and goodwill was $55.6 million and $55.4 million, respectively, which is reported as a component of other assets, net on the Consolidated Balance Sheets. As of both December 31, 2022 and 2021, this amount was comprised of $38.0 million of identified intangible assets and $17.6 million and $17.4 million, respectively, of goodwill. Accumulated amortization of identified intangibles assets was $7.7 million and $3.3 million as of December 31, 2022 and 2021, respectively. The estimated annual aggregated amortization expense to be recognized over each of the next five years is $3.0 million. The weighted average remaining useful life is approximately 14 years. (g) Assets Held for Sale In determining whether to classify a real estate asset held for sale, we consider whether: (i) management has committed to a plan to sell the asset; (ii) the asset is available for immediate sale in its present condition, subject only to terms that are usual and customary; (iii) we have initiated a program to locate a buyer; (iv) we believe that the sale of the real estate asset is probable within one year; (v) we are actively marketing the investment property for sale at a price that is reasonable in relation to its current value and (vi) actions required for us to complete the plan indicate that it is unlikely that any significant changes will be made. If all of the above criteria are met, we classify the real estate asset as held for sale. When all of the above criteria are met, we discontinue depreciation or amortization of the asset, measure it at the lower of its carrying amount or its fair value less estimated cost to sell and present it separately as an asset held for sale, net on the Consolidated Balance Sheets. We also present the liabilities related to assets held for sale, if any, separately on the Consolidated Balance Sheets. In connection with the held for sale evaluation, if the disposal represents a strategic shift that has, or will have, a major effect on our consolidated financial statements, then the transaction is presented as discontinued operations. (h) Restricted Cash As of December 31, 2022 and 2021, restricted cash consisted of $19.7 million and $29.3 million, respectively, primarily related to cash reserved for customer deposits and escrows for insurance and real estate taxes. (i) Fair Value of Financial Instruments We disclose the estimated fair value of our financial instruments according to a fair value hierarchy. The valuation hierarchy is based on the transparency of the lowest level of input that is significant to the valuation of an asset or a liability as of the measurement date. The three levels are defined as follows: Level 1 - Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 - Inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 - Inputs to the valuation methodology are unobservable and significant to the fair value measurement. The carrying values of cash and restricted cash, accounts receivable and accounts payable approximate their fair market values due to the short-term nature of these instruments. The carrying value of the notes receivable approximates the fair market value as the interest rates are generally comparable to current market rates. Concentrations of credit risk with respect to notes receivable are limited due to the size of the receivable and geographic diversity of the underlying Properties. The fair market value of mortgage notes payable, the term loan and interest rate derivative are measured with Level 2 inputs using quoted prices and observable inputs from similar liabilities as disclosed in Note 9. Borrowing Arrangements and Note 10. Derivative Instruments and Hedging Activities. We also utilize Level 2 and Level 3 inputs as part of our determination of the purchase price allocation for our acquisitions as disclosed in Note 6. Investment in Real Estate. (j) Deferred Financing Costs, Net Deferred financing costs are being amortized over the terms of the respective loans on a straight-line basis. Unamortized deferred financing costs are written-off when debt is retired before the maturity date. Deferred financing costs, net were $28.1 million and $28.9 million as of December 31, 2022 and 2021, respectively. (k) Allowance for Credit Losses We account for allowance for credit losses under the current expected credit loss ("CECL") impairment model for our financial assets, including receivables from tenants, receivable for annual membership subscriptions, Contracts Receivable and Chattel Loans (See Note 8. Notes Receivable, Net for definition of these terms), and presents the net amount of the financial instrument expected to be collected. The CECL impairment model requires an estimate of expected credit losses, measured over the contractual life of an instrument, that considers forecasts of future economic conditions in addition to information about past events and current conditions. Our allowance for credit losses was as follows: December 31, (amounts in thousands): 2022 2021 Balance, beginning of year $ 21,049 $ 14,460 Provision for losses 5,242 8,669 Write-offs (5,920) (2,080) Balance, end of year $ 20,371 $ 21,049 (l) Revenue Recognition Our revenue streams are predominantly derived from customers renting our Sites or entering into membership subscriptions. Our MH Sites and annual RV and marina Sites are leased on an annual basis. Seasonal RV and marina Sites are leased to customers generally for one Leases , and is recognized over the term of the respective lease or the length of a customer's stay. We do not separate expenses reimbursed by our customers (“utility recoveries”) from the associated rental revenue as we meet the practical expedient criteria to combine these lease and non-lease components. We assessed the criteria and concluded that the timing and pattern of transfer for rental revenue and the associated utility recoveries are the same and because our leases qualify as operating leases, we account for and present rental revenue and utility recoveries as a single component under Rental income in our Consolidated Statements of Income and Comprehensive Income. A membership subscription gives the customer the right to a set schedule of usage at a specified group of Properties. Payments are deferred and recognized on a straight-line basis over the one-year period in which access to Sites at certain Properties are provided. Membership upgrades grant certain additional access rights to the customer and require non-refundable upfront payments. The non-refundable upfront payments are recognized on a straight-line basis over 20 years, which is our estimated membership upgrade contract term. Income from home sales is recognized when the earnings process is complete. The earnings process is complete when the home has been delivered, the purchaser has accepted the home and title has transferred. Sales from membership subscriptions, upgrades and home sales are accounted for in accordance with ASC 606, Revenue from Contracts with Customers. (m) Stock Based Compensation Stock-based compensation expense for restricted stock awards with service conditions is measured based on the grant date fair value and recognized on a straight-line basis over the requisite service period of the individual grants. Stock-based compensation expense for restricted stock awards with performance conditions is measured based on the grant date fair value and recognized on a straight-line basis over the performance period of the individual grants, when achieving the performance targets is considered probable. We estimate and revisit the probability of achieving the performance targets periodically by updating our forecasts throughout the performance period as necessary. We also issue stock options by estimating the grant date fair value using the Black-Scholes option-pricing model and recognizing over the vesting period for options that are expected to vest. We estimate forfeitures at the time of grant based on historical experience, updated for changes in facts and circumstances, as appropriate, and in subsequent periods if actual forfeitures differ from those estimates. The expected volatility assumption is calculated based on our historical volatility, which is calculated over a period of time commensurate with the expected term of the options being valued. The risk-free interest rate assumption is based upon the U.S. Treasury yield curve in effect at the time of grant. The dividend yield assumption is based on our expectation of dividend payouts. (n) Casualty related charges/(recoveries), net During the year ended December 31, 2022, we recognized expenses of approximately $40.6 million related to debris removal and cleanup related to Hurricane Ian and an offsetting insurance recovery revenue accrual of $40.6 million related to the expected insurance recovery as a result of Hurricane Ian. (o) Non-Controlling Interests The OP Units are exchangeable for shares of common stock on a one-for-one basis at the option of the Common OP Unitholders, which we may, in our discretion, cause the Operating Partnership to settle in cash. The exchange is treated as a capital transaction, which results in an allocation between stockholders' equity and non-controlling interests to account for the change in the respective percentage ownership of the underlying equity of the Operating Partnership. Net income is allocated to Common OP Unitholders based on their respective ownership percentage of the Operating Partnership. Such ownership percentage is calculated by dividing the number of OP Units held by the Common OP Unitholders by the total OP Units held by the Common OP Unitholders and the shares of common stock held by the common stockholders. Issuance of additional shares of common stock or OP Units would change the percentage ownership of both the Non-controlling interests – Common OP Units and the common stockholders. (p) Income Taxes Due to our structure as a REIT, the results of operations contain no provision for U.S. federal income taxes for the REIT. As of both December 31, 2022 and 2021, the REIT had a federal net operating loss carryforward of approximately $51.7 million. The Company utilized zero and approximately $22.4 million of the net operating loss carryforward to offset its tax and distribution requirements for the years ended December 31, 2022 and 2021, respectively. The REIT is entitled to utilize the net operating loss carryforward only to the extent that the REIT taxable income exceeds our deduction for dividends paid. Due to the uncertainty regarding the use of the REIT net operating loss carryforward, no net tax asset has been recorded as of December 31, 2022 and 2021. In addition, we own certain TRSs, which are subject to federal and state income taxes at regular corporate tax rates. Overall, the TRSs have federal net operating loss carryforwards. Due to the uncertainty regarding the realization of these deferred tax assets, we have maintained a full valuation allowance as of December 31, 2022 and 2021. The REIT remains subject to certain foreign, state and local income, excise or franchise taxes; however, they are not material to our operating results or financial position. We do not have unrecognized tax benefit items. We, or one of our Subsidiaries, file income tax returns in the U.S. federal jurisdiction, various U.S. state jurisdictions and Canada. With few exceptions, we are no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 2018. As of December 31, 2022, net investment in real estate and notes receivable had a U.S. federal tax basis of approximately $5.0 billion (unaudited) and $52.6 million (unaudited), respectively. During the years ended December 31, 2022, 2021 and 2020, our tax treatment of common stock distributions was as follows (unaudited): 2022 2021 2020 Tax status of common stock distributions deemed paid during the year: Ordinary income $ 1.483 $ 1.538 $ 1.234 Long-term capital gains — — 0.006 Non-dividend distributions 0.152 — 0.057 Distributions declared per common stock outstanding $ 1.635 $ 1.538 $ 1.297 The quarterly distribution paid on January 13, 2023 is a split year distribution with $0.404990 (unaudited) per share of common stock considered a distribution made in 2022 and $0.005010 (unaudited) allocable for 2023 for federal tax purposes.

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Leases	Lessor Rental income derived from customers renting our Sites is accounted for in accordance with ASC 842, Leases , and is recognized over the term of the respective operating lease or the length of a customer's stay. MH Sites are generally leased on an annual basis to residents who own or lease factory-built homes, including manufactured homes. Annual RV and marina Sites are leased on an annual basis to customers who generally have an RV, factory-built cottage, boat or other unit placed on the site, including those Northern properties that are open for the summer season. Seasonal RV and marina Sites are leased to customers generally for one The leases entered into between the customer and us for a rental of a Site are renewable upon the consent of both parties or, in some instances, as provided by statute. Long-term leases that are non-cancelable by the tenants are in effect at certain Properties. Rental rate increases at these Properties are primarily a function of increases in the Consumer Price Index, taking into consideration certain conditions. Additionally, periodic market rate adjustments are made as deemed appropriate. In addition, certain state statutes allow entry into long-term agreements that effectively modify lease terms related to rent amounts and increases over the term of the agreements. The following table presents future minimum rents expected to be received under long-term non-cancelable tenant leases, as well as those leases that are subject to long-term agreements governing rent payments and increases: (amounts in thousands) As of December 31, 2022 2023 $ 108,979 2024 109,666 2025 42,875 2026 23,725 2027 22,329 Thereafter 56,557 Total $ 364,131 Lessee We lease land under non-cancelable operating leases at 10 Properties expiring at various dates between 2028 and 2054. The majority of the leases have terms requiring fixed payments plus additional rents based on a percentage of gross revenues at those Properties. We also have other operating leases, primarily office space expiring at various dates through 2032. For the years ended December 31, 2022, 2021 and 2020, total operating lease payments were $9.3 million, $10.4 million and $9.9 million, respectively. The following table presents the operating lease payments for the year ended December 31, 2022, 2021 and 2020: Years Ended December 31, (amounts in thousands) 2022 2021 2020 Fixed lease cost: Ground leases (1) $ 3,601 $ 5,906 $ 5,912 Office and other leases 3,739 3,529 3,243 Variable lease cost: Ground leases (1) 1,938 871 652 Office and other leases — 50 111 Total lease cost $ 9,278 $ 10,356 $ 9,918 __________________ (1) The Westwinds ground leases expired August 31, 2022, for additional information see Part I. Item 1. Financial Statements—Note 16. Commitments and Contingencies. The following table summarizes our minimum future rental payments, excluding variable costs, which are discounted by our incremental borrowing rate to calculate the lease liability for our operating leases as of December 31, 2022: (amounts in thousands) Ground Leases Office and Other Leases Total 2023 $ 668 $ 3,770 $ 4,438 2024 675 3,407 4,082 2025 680 3,108 3,788 2026 684 2,612 3,296 2027 689 2,424 3,113 Thereafter 4,525 10,794 15,319 Total undiscounted rental payments 7,921 26,115 34,036 Less imputed interest (2,075) (3,920) (5,995) Total lease liabilities $ 5,846 $ 22,195 $ 28,041 ROU assets and lease liabilities from our operating leases, included within Other assets, net Accounts payable and other liabilities ROU assets and lease liabilities from our operating leases, included within Other assets, net Accounts payable and other liabilities
Leases	Lessor Rental income derived from customers renting our Sites is accounted for in accordance with ASC 842, Leases , and is recognized over the term of the respective operating lease or the length of a customer's stay. MH Sites are generally leased on an annual basis to residents who own or lease factory-built homes, including manufactured homes. Annual RV and marina Sites are leased on an annual basis to customers who generally have an RV, factory-built cottage, boat or other unit placed on the site, including those Northern properties that are open for the summer season. Seasonal RV and marina Sites are leased to customers generally for one The leases entered into between the customer and us for a rental of a Site are renewable upon the consent of both parties or, in some instances, as provided by statute. Long-term leases that are non-cancelable by the tenants are in effect at certain Properties. Rental rate increases at these Properties are primarily a function of increases in the Consumer Price Index, taking into consideration certain conditions. Additionally, periodic market rate adjustments are made as deemed appropriate. In addition, certain state statutes allow entry into long-term agreements that effectively modify lease terms related to rent amounts and increases over the term of the agreements. The following table presents future minimum rents expected to be received under long-term non-cancelable tenant leases, as well as those leases that are subject to long-term agreements governing rent payments and increases: (amounts in thousands) As of December 31, 2022 2023 $ 108,979 2024 109,666 2025 42,875 2026 23,725 2027 22,329 Thereafter 56,557 Total $ 364,131 Lessee We lease land under non-cancelable operating leases at 10 Properties expiring at various dates between 2028 and 2054. The majority of the leases have terms requiring fixed payments plus additional rents based on a percentage of gross revenues at those Properties. We also have other operating leases, primarily office space expiring at various dates through 2032. For the years ended December 31, 2022, 2021 and 2020, total operating lease payments were $9.3 million, $10.4 million and $9.9 million, respectively. The following table presents the operating lease payments for the year ended December 31, 2022, 2021 and 2020: Years Ended December 31, (amounts in thousands) 2022 2021 2020 Fixed lease cost: Ground leases (1) $ 3,601 $ 5,906 $ 5,912 Office and other leases 3,739 3,529 3,243 Variable lease cost: Ground leases (1) 1,938 871 652 Office and other leases — 50 111 Total lease cost $ 9,278 $ 10,356 $ 9,918 __________________ (1) The Westwinds ground leases expired August 31, 2022, for additional information see Part I. Item 1. Financial Statements—Note 16. Commitments and Contingencies. The following table summarizes our minimum future rental payments, excluding variable costs, which are discounted by our incremental borrowing rate to calculate the lease liability for our operating leases as of December 31, 2022: (amounts in thousands) Ground Leases Office and Other Leases Total 2023 $ 668 $ 3,770 $ 4,438 2024 675 3,407 4,082 2025 680 3,108 3,788 2026 684 2,612 3,296 2027 689 2,424 3,113 Thereafter 4,525 10,794 15,319 Total undiscounted rental payments 7,921 26,115 34,036 Less imputed interest (2,075) (3,920) (5,995) Total lease liabilities $ 5,846 $ 22,195 $ 28,041 ROU assets and lease liabilities from our operating leases, included within Other assets, net Accounts payable and other liabilities ROU assets and lease liabilities from our operating leases, included within Other assets, net Accounts payable and other liabilities

Earnings Per Common Share

Earnings Per Common Share	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Earnings Per Common Share	Basic and fully diluted earnings per share are based on the weighted average shares outstanding during each year. The following table sets forth the computation of basic and diluted earnings per share of common stock (Common Share), for the years ended December 31, 2022, 2021 and 2020: Years Ended December 31, (amounts in thousands, except per share data) 2022 2021 2020 Numerators: Net income available to Common Stockholders—Basic $ 284,611 $ 262,462 $ 228,268 Amounts allocated to dilutive securities 14,198 13,522 13,132 Net income available to Common Stockholders—Fully Diluted $ 298,809 $ 275,984 $ 241,400 Denominator: Weighted average Common Shares outstanding—Basic 185,780 182,917 181,828 Effect of dilutive securities: Exchange of Common OP Units for Common Shares 9,289 9,739 10,484 Stock options and restricted stock 186 227 243 Weighted average Common Shares outstanding—Fully Diluted 195,255 192,883 192,555 Earnings per Common Share—Basic: $ 1.53 $ 1.43 $ 1.26 Earnings per Common Share—Fully Diluted: $ 1.53 $ 1.43 $ 1.25

Common Stock and Other Equity R

Common Stock and Other Equity Related Transactions	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Common Stock and Other Equity Related Transactions	Increase in Authorized Shares On April 28, 2020, our stockholders approved an amendment to our charter to increase the number of shares of common stock that we are authorized to issue from 400,000,000 to 600,000,000 shares. Equity Offering Program On February 24, 2022, we entered into our current at-the-market (“ATM”) equity offering program with certain sales agents, pursuant to which we may sell, from time-to-time, shares of our Common Stock, par value $0.01 per share, having an aggregate offering price of up to $500.0 million. Prior to establishing our current ATM program, our prior ATM equity offering program had an aggregate offering price of up to $200.0 million. The following table presents the shares that were issued under our prior ATM equity offering programs, during the years ended December 31, 2022, 2021 and 2020: Years Ended December 31, (amounts in thousands, except share data) 2022 2021 2020 Shares of common stock sold 328,123 1,660,290 — Weighted average price $ 86.46 $ 84.48 $ — Total gross proceeds $ 28,370 $ 140,254 $ — Commissions paid to sales agents $ 389 $ 1,816 $ — There was no ATM activity under the current ATM equity offering program during the year ended December 31, 2022 and as of December 31, 2022, the full capacity of $500.0 million remained available for issuance. Employee Stock Purchase Plan On May 10, 2016, we amended and restated the 1997 Non-Qualified Employee Stock Purchase Plan (“ESPP”). Pursuant to the ESPP, certain of our employees and directors may each annually acquire up to $250,000 of our common stock. The common stock may be purchased monthly at a price equal to 85% of the lesser of: (a) the closing price for a share of common stock on the last day of the offering period and (b) the closing price for a share of common stock on the first day of the offering period. Shares of common stock issued through the ESPP for the years ended December 31, 2022, 2021 and 2020, were 37,042, 32,145 and 31,385, respectively. As of December 31, 2022, 674,007 shares remained available to be sold under the ESPP, subject to adjustment by our Board of Directors. Exchanges Subject to certain limitations, Common OP Unitholders can request an exchange of any or all of their OP Units for shares of common stock at any time. Upon receipt of such a request, we may, in lieu of issuing shares of common stock, cause the Operating Partnership to pay cash. Common Stock Activity and Distributions The following table presents the changes in our outstanding common stock (excluding OP Units of 9,265,565, 9,305,651 and 10,479,194 outstanding at December 31, 2022, 2021 and 2020, respectively): Years Ended December 31, 2022 2021 2020 Shares outstanding at January 1, 185,640,379 182,230,631 182,089,595 Common stock issued through the ATM Equity Offering Program and its predecessor 328,123 1,660,290 — Common stock issued through exchange of OP Units 40,086 1,601,266 12,028 Common stock issued through exercise of options — — — Common stock issued through restricted stock grants 130,600 162,955 151,104 Common stock forfeitures (11,881) — — Common stock issued through ESPP and Dividend Reinvestment Plan 37,660 32,778 32,099 Common stock repurchased and retired (44,669) (47,541) (54,195) Shares outstanding at December 31, 186,120,298 185,640,379 182,230,631 During the years ended December 31, 2022, 2021 and 2020, shares of common stock were surrendered to satisfy income tax withholding obligations primarily due to the vesting of restricted stock grants at a weighted average price of $77.22, $61.50 and $73.12 per share, respectively. As of December 31, 2022, 2021 and 2020, ELS' percentage ownership of the Operating Partnership was approximately 95.3%, 95.2% and 94.6%, respectively. The remaining approximately 4.7%, 4.8% and 5.4% as of December 31, 2022, 2021 and 2020, respectively, was owned by the Common OP Unitholders. The following regular quarterly distributions have been declared and paid to common stockholders and Common OP Unitholders since January 1, 2020: Distribution Amount Per Share For the Quarter Ended Stockholder Record Date Payment Date $0.3425 March 31, 2020 March 27, 2020 April 10, 2020 $0.3425 June 30, 2020 June 26, 2020 July 10, 2020 $0.3425 September 30, 2020 September 25, 2020 October 9, 2020 $0.3425 December 31, 2020 December 24, 2020 January 8, 2021 $0.3625 March 31, 2021 March 26, 2021 April 9, 2021 $0.3625 June 30, 2021 June 25, 2021 July 9, 2021 $0.3625 September 30, 2021 September 24, 2021 October 8, 2021 $0.3625 December 31, 2021 December 31, 2021 January 14, 2022 $0.4100 March 31, 2022 March 25, 2022 April 8, 2022 $0.4100 June 30, 2022 June 24, 2022 July 8, 2022 $0.4100 September 30, 2022 September 30, 2022 October 14, 2022 $0.4100 December 31, 2022 December 30, 2022 January 13, 2023

Investment in Real Estate

Investment in Real Estate	12 Months Ended
	Dec. 31, 2022
Real Estate [Abstract]
Investment in Real Estate	2022 Acquisitions During the year ended December 31, 2022, we acquired four RV communities and one membership RV community, including Blue Mesa Recreational Ranch, located in Gunnison, Colorado, Pilot Knob, located in Winterhaven, California, Holiday Trav-L-Park Resort, located in Emerald Isle, North Carolina, Oceanside RV Resort, located in Oceanside, California, and Whippoorwill, located in Marmora, New Jersey, containing 1,358 Sites for a combined purchase price of $132.8 million. We also acquired three land parcels, containing approximately 170 acres for a combined purchase price of $9.5 million. All acquisitions were accounted for as asset acquisitions. 2021 Acquisitions During the year ended December 31, 2021, we acquired four RV communities, including Okeechobee KOA Resort, located in Okeechobee, Florida, Pine Haven, located in Cape May, New Jersey, Hope Valley located in Turner, Oregon and Lake Conroe located in Montgomery, Texas and a portfolio of eleven marinas located in Florida, North Carolina, South Carolina, Kentucky and Ohio, containing 5,961 Sites for a combined purchase price of $398.0 million. During the year ended December 31, 2021, we also completed the acquisition of our joint venture partner’s 50% interest in Voyager RV Resort for total consideration of $77.0 million, including mortgage debt assumption of $40.0 million. As part of the acquisition, we issued 427,723 Operating Partnership units. During the year ended December 31, 2021, we acquired a parcel of land located in Myrtle Beach, South Carolina for $110.8 million. The parcel of land is occupied by a portion of an RV community and contains 813 sites. The RV community, including the ELS parcel, is managed by a tenant pursuant to an existing ground lease. We also acquired three land parcels adjacent to three of our properties for a combined purchase price of $37.5 million. During the year ended December 31, 2021, we completed the acquisition of MHVillage/Datacomp for a purchase price of $43.0 million. MHVillage is the premier online marketplace dedicated to manufactured home buying and selling. Datacomp provides independent, market-based valuations for manufactured homes in land lease communities. The 2021 acquisitions were accounted for as asset acquisitions except MHVillage/Datacomp which was accounted for as a business combination. 2020 Acquisitions During the year ended December 31, 2020, we acquired one MH community, seven RV communities and one marina, containing 2,772 Sites for a combined purchase price of $209.2 million, including: • Dolce Vita at Superstition Mountain, an MH community located in Apache Junction, Arizona, • Meridian RV Resort, an RV community located in Apache Junction, Arizona, • Marina Dunes RV Park, an RV community located in Marina, California, • Marker 1 Marina, a marina located in Dunedin, Florida, • Acorn Campground, an RV community located in Green Creek, New Jersey, • Topsail Sound, an RV community located in Holly Ridge, North Carolina, • Harbor Point, an RV community located in Sneads Ferry, North Carolina and • Leisure World and Trails End, two RV communities located in Weslaco, Texas. During the year ended December 31, 2020, we also completed the acquisition of three development assets, including The Resort at Tranquility Lake, located in Cape Coral, Florida, Bayport, located in Jamaica, Virginia and a development property adjacent to our Voyager joint venture, located in Tuscon, Arizona, for a combined purchase price of $23.7 million. We also acquired additional assets, including nine land parcels, for a combined purchase price of $15.2 million. All acquisitions were accounted for as asset acquisitions. As a result of these acquisitions, we assumed approximately $6.9 million of mortgage debt. The remaining purchase price was funded through new debt financing, our unsecured Line of Credit (“LOC”) and available cash. Fair Value We engaged third-party valuation firms to assist with our purchase price allocation when necessary. The following table summarizes the fair value of the assets acquired and liabilities assumed for the years ended December 31, 2022, 2021 and 2020, which we determined using Level-3 inputs for land and buildings and other depreciable property and Level-2 inputs for the others: Years Ended December 31, (amounts in thousands) 2022 2021 2020 Assets acquired Land $ 64,514 $ 343,614 $ 150,909 Buildings and other depreciable property 71,498 265,182 87,749 Intangible — 33,250 — In-place leases (a) 5,576 22,135 6,821 Goodwill — 9,586 — Manufactured homes (a) — 610 2,621 Net investment in real estate $ 141,588 $ 674,377 $ 248,100 Other assets 772 5,376 153 Total assets acquired $ 142,360 $ 679,753 $ 248,253 Liabilities assumed Mortgage notes payable $ — $ 39,986 $ 6,873 Below-market lease liability (b) — 8,169 — Other liabilities 2,347 17,929 2,313 Total liabilities assumed $ 2,347 $ 66,084 $ 9,186 Net assets acquired $ 140,013 $ 613,669 $ 239,067 _____________________ (a) Manufactured homes and in-place leases are included in buildings and other depreciable property on the Consolidated Balance Sheets. (b) Below-market lease liability is included in accounts payable and other liabilities on the Consolidated Balance Sheets.

Investment in Unconsolidated Jo

Investment in Unconsolidated Joint Ventures	12 Months Ended
	Dec. 31, 2022
Equity Method Investments and Joint Ventures [Abstract]
Investment in Unconsolidated Joint Ventures	During the year ended December 31, 2022, we acquired an 80% interest in two joint ventures with RVC Outdoor Destinations (“RVC”) for $3.5 million. The joint ventures own RV properties under development in Gulf Shores, Alabama and Sandusky, Ohio. We use the equity method of accounting as we have the ability to exercise significant influence over the operating and financial policies of the joint ventures but do not have the ability to control major decisions of the entity. During the year ended December 31, 2022, we acquired a 50% interest in a joint venture with Kampgrounds of America for a total purchase price of $5.1 million. The joint venture owns and operates, through its wholly owned subsidiary, Bald Mountain RV, LLC, a 283-site RV community located in Hiawassee, Georgia. We also acquired a 50% equity interest in an entity developing an age-restricted community in Prescott Valley, Arizona for $3.1 million. The following table summarizes our investment in unconsolidated joint ventures (investment amounts in thousands with the number of Properties shown parenthetically for the years ended December 31, 2022 and 2021, respectively): Investment as of December 31, Income/(Loss) for Years Ended December 31, Investment Location Number Economic Interest (a) 2022 2021 2022 2021 2020 Meadows Various (2,2) 1,077 50 % $ 158 $ — $ 2,458 $ 2,010 $ 1,879 Lakeshore Florida (3,3) 721 (b) 2,625 2,638 683 568 1,405 Voyager Arizona (1,1) — 33 % (c) 139 141 43 556 1,616 ECHO JV Various — 50 % (d) 2,963 18,136 958 773 499 RVC Various 1,282 80 % (e) 60,323 49,397 (587) (26) — Mulberry Farms Arizona 200 50 % 9,902 — (169) — — Hiawassee KOA JV Georgia 283 50 % 5,294 — (23) — — 3,563 $ 81,404 $ 70,312 $ 3,363 $ 3,881 $ 5,399 _____________________ (a) The percentages shown approximate our economic interest as of December 31, 2022. Our legal ownership interest may differ. (b) Includes two joint ventures in which we own a 65% interest in each and the Crosswinds joint venture in which we own a 49% interest. (c) Voyager joint venture represents a 33% interest in the utility plant servicing this Property. (d) On December 22, 2022, we completed the acquisition of all manufactured homes held by the ECHO joint venture for a purchase price of $10.0 million. (e) Includes three joint ventures of which one joint venture owns a portfolio of seven operating RV communities and two joint ventures each own an RV property under development. We recognized $3.4 million, $3.9 million and $5.4 million (net of $3.9 million, $1.1 million and $0.7 million of depreciation expense, respectively) of equity in income from unconsolidated joint ventures for the years ended December 31, 2022, 2021 and 2020, respectively. We received approximately $21.6 million, $3.2 million and $5.7 million in distributions from joint ventures for the years ended December 31, 2022, 2021 and 2020, respectively. Approximately $2.2 million, $2.9 million and $4.8 million of the distributions made to us exceeded our investment basis in joint ventures, and as such, were recorded as income from unconsolidated joint ventures for the years ended December 31, 2022, 2021 and 2020, respectively.

Notes Receivable, Net

Notes Receivable, Net	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Notes Receivable, Net	Notes Receivable, Net Notes receivable generally are presented at their outstanding unpaid principal balances, net of any allowances and unamortized discounts or premiums. Interest income is accrued on the unpaid principal balance. Discounts or premiums are amortized to income using the interest method. We provide financing for non-refundable upfront payments required for membership upgrades (“Contracts Receivable”). As of December 31, 2022 and 2021, Contracts Receivable, net of allowance, was $36.6 million and $30.9 million, respectively. Contracts Receivable, as of December 31, 2022, had an average stated interest rate of 15.8% per annum, a weighted average term remaining of 4.5 years and require monthly payments of principal and interest. In certain cases, we purchase loans made by an unaffiliated lender to finance the sales of homes to our customers at our Properties (referred to as “Chattel Loans”). These loans are secured by the underlying homes sold and require monthly principal and interest payments. As of December 31, 2022 and 2021, we had $8.8 million and $9.0 million of Chattel Loans, respectively. As of December 31, 2022, the Chattel Loans receivable had an average stated interest rate of approximately 7.6% per annum and had a weighted average term remaining of approximately 12 years.

Borrowing Arrangements

Borrowing Arrangements	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Borrowing Arrangements	Mortgage Notes Payable Our mortgage notes payable is classified as Level 2 in the fair value hierarchy as of December 31, 2022 and 2021. The following table presents the fair value of our mortgage notes payable: As of December 31, 2022 As of December 31, 2021 (amounts in thousands) Fair Value Carrying Value Fair Value Carrying Value Mortgage notes payable, excluding deferred financing costs $ 2,043,412 $ 2,718,114 $ 2,743,527 $ 2,654,086 As of December 31, 2022 and 2021, we had outstanding mortgage indebtedness on Properties of approximately $2,693.2 million and $2,627.8 million, respectively, net of deferred financing costs. The weighted average interest rate on our outstanding mortgage indebtedness, including the impact of premium/discount amortization and loan cost amortization on mortgage indebtedness, as of December 31, 2022 and December 31, 2021, was approximately 3.7% and 3.8% per annum, respectively. The debt bears interest at stated rates ranging from 2.4% to 8.9% per annum and matures on various dates ranging from 2023 to 2041. The debt encumbered a total of 114 and 117 of our Properties as of December 31, 2022 and December 31, 2021, respectively, and the gross carrying value of such Properties was approximately $2,868.3 million and $2,817.5 million, as of December 31, 2022 and December 31, 2021, respectively. 2022 Activity We repaid $14.2 million of principal on two mortgage loans that were due to mature in 2022, incurring $0.5 million of prepayment penalties. These mortgage loans had a weighted average interest rate of 5.25% per annum and were secured by three RV communities. We entered into a $200.0 million secured refinancing transaction. The loan is secured by one MH community, has a fixed interest rate of 3.36% per annum and has a maturity date of May 1, 2034. The net proceeds from the transaction were used to repay all debt scheduled to mature in 2022 and to repay amounts outstanding on the Line of Credit (“LOC”). 2021 Activity During the quarter ended March 31, 2021, we entered into a $270.0 million secured financing transaction maturing in 10 years and bearing a fixed interest rate of 2.4% per annum. The loan is secured by two RV communities and one MH community. The net proceeds from the transaction were used to repay $67.0 million of principal on two mortgage loans that were due to mature in 2022, incurring $1.9 million of prepayment penalties, as well as to repay a portion of the outstanding balance on our line of credit. These mortgage loans had a weighted average interest rate of 5.1% per annum and were secured by two RV communities . 2020 Activity We entered into two secured credit facilities with Fannie Mae, for total gross proceeds of $662.3 million. The average maturity for these credit facilities is 12 years and has a weighted average interest rate of 2.6%. The facilities were secured by 18 MH and four RV communities. We also repaid $48.1 million of principal on three mortgage loans that were due to mature in 2020 and $166.8 million of principal on secured loans that were due to mature in 2021. The secured loans had a weighted average interest rate of approximately 5.1% per annum and were secured by 21 MH and three RV communities. As part of the repayment of the loans, we incurred early debt retirement costs of $9.0 million. Third Amended and Restated Unsecured Credit Facility During the year ended December 31, 2021, we entered into a Third Amended and Restated Credit Agreement (the “Third Amended and Restated Credit Agreement”) by and among us, MHC Operating Limited Partnership, Wells Fargo Bank, National Association, as Administrative Agent (the “Administrative Agent”) and the other lenders named therein, pursuant to which we have access to a $500.0 million unsecured line of credit (the “LOC”) and a $300.0 million senior unsecured term loan (the “Term Loan”). We have the option to increase the borrowing capacity by $200.0 million, subject to certain conditions. The LOC maturity date was extended to April 18, 2025 and this term can be extended two times for additional six month increments, subject to certain conditions. The LOC bears interest at a rate of LIBOR plus 1.25% to 1.65% and requires an annual facility fee of 0.20% to 0.35%. The Term Loan matures on April 17, 2026 and has an interest rate of LIBOR plus 1.40% to 1.95% per annum. For both the LOC and Term Loan, the spread over LIBOR is variable based on leverage throughout the respective loan terms. The Term Loan proceeds were used to repay the $300.0 million senior unsecured term loan agreement entered into during the first quarter of 2021. Unsecured Debt During the year ended December 31, 2022, we entered into a $200.0 million senior unsecured term loan agreement. The maturity date is January 21, 2027, with an interest rate of SOFR plus approximately 1.30% to 1.80%, depending on leverage levels. The LOC had a balance of $198.0 million and $349.0 million outstanding as of December 31, 2022 and December 31, 2021, respectively. As of December 31, 2022, our LOC had a remaining borrowing capacity of $302.0 million. Future Maturities of Debt The following table presents the aggregate scheduled payments of principal on long-term borrowings for each of the next five years and thereafter as of December 31, 2022: (amounts in thousands) Amount 2023 $ 154,814 2024 74,214 2025 349,820 2026 366,784 2027 269,481 Thereafter 2,200,866 Net unamortized premiums 136 Unamortized deferred financing costs (28,131) Total $ 3,387,984 As of December 31, 2022, we were in compliance in all material respects with the covenants in our borrowing arrangements.

Derivative Instruments and Hedg

Derivative Instruments and Hedging Activities	12 Months Ended
	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities	Derivative Instruments and Hedging Activities Cash Flow Hedges of Interest Rate Risk We record all derivatives at fair value. Our objective in utilizing interest rate derivatives is to add stability to our interest expense and to manage our exposure to interest rate movements. To accomplish this objective, we primarily use interest rate swaps as part of our interest rate risk management strategy. Interest rate swaps designated as cash flow hedges involve the receipt of variable amounts from a counterparty in our exchange for making fixed-rate payments over the life of the agreements without exchange of the underlying notional amount. The changes in the fair value of the designated derivative that qualify as a cash flow hedge are recorded in Accumulated other comprehensive income (loss) on the Consolidated Balance Sheets and subsequently reclassified into earnings on the Consolidated Statements of Income and Comprehensive Income in the period that the hedged forecasted transaction affects earnings. In connection with our Term Loan, we entered into a three-year LIBOR Swap Agreement (the “2021 Swap”) allowing us to trade the variable interest rate associated with our variable rate debt for a fixed interest rate. The 2021 Swap has a notional amount of $300.0 million of outstanding principal with a fixed interest rate of 0.39% per annum and matures on March 25, 2024. Based on the leverage as of December 31, 2022, our spread over LIBOR was 1.40% resulting in an estimated all-in interest rate of 1.79% per annum. Our derivative financial instrument is classified as Level 2 in the fair value hierarchy. The following table presents the fair value of our derivative financial instrument: As of December 31, (amounts in thousands) Balance Sheet Location 2022 2021 Interest Rate Swap Other assets, net $ 19,119 $ 3,524 The table below presents the effect of our derivative financial instrument on the Consolidated Statements of Income and Comprehensive Income: Derivatives in Cash Flow Hedging Relationship Amount of (gain)/loss recognized Location of (gain)/ loss reclassified from Amount of (gain)/loss reclassified from (amounts in thousands) 2022 2021 2020 (amounts in thousands) 2022 2021 2020 Interest Rate Swap $ (19,904) $ (2,777) $ 1,561 Interest Expense $ (4,309) $ 746 $ 1,941 During the next twelve months, we estimate that $14.8 million will be reclassified as a decrease to interest expense. This estimate may be subject to change as the underlying LIBOR changes. We determined that no adjustment was necessary for non-performance risk on our derivative obligation. As of December 31, 2022, we had not posted any collateral related to the Swap.

Deferred Revenue of Membership

Deferred Revenue of Membership Upgrade Sales and Deferred Commission Expense	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Deferred Revenue of Membership Upgrade Sales and Deferred Commission Expense	The components of the change in deferred revenue entry of membership subscriptions and deferred commission expense were as follows: As of (amounts in thousands) 2022 2021 Deferred revenue - upfront payments from membership upgrade sales as of December 31, $ 163,957 $ 138,878 Membership upgrade sales current period, gross 34,661 36,270 Revenue recognized from membership upgrade sales upfront payments (12,958) (11,191) Net increase in deferred revenue - upfront payments from membership grade sales 21,703 25,079 Deferred revenue - upfront payments from membership upgrade sales as of December 31, (a) $ 185,660 $ 163,957 Deferred commission expense as of December 31, $ 47,349 $ 42,471 Deferred commission expense 7,193 8,657 Commission expense recognized (4,101) (3,779) Net increase in deferred commission expense 3,092 4,878 Deferred commission expense as of December 31, $ 50,441 $ 47,349 _____________________ (a) Included in Deferred membership revenue on the Consolidated Balance Sheet.

Transactions with Related Parti

Transactions with Related Parties	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Transactions with Related Parties	Transactions with Related PartiesWe lease office space from Two North Riverside Plaza Joint Venture Limited Partnership, an entity affiliated with Samuel Zell, Chairman of our Board of Directors. Payments made in accordance with the lease agreement to this entity amounted to approximately $1.7 million for both the years ended December 31, 2022 and 2021 and $1.6 million for the year ended December 31, 2020.

Equity Incentive Awards

Equity Incentive Awards	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Equity Incentive Awards	Our 2014 Equity Incentive Plan (the “2014 Plan”) was adopted by the Board of Directors on March 11, 2014 and approved by our stockholders on May 13, 2014. Pursuant to the 2014 Plan, our officers, directors, employees and consultants may be awarded restricted stock, options, including non-qualified stock options and incentive stock options and other forms of equity awards subject to conditions and restrictions determined by the Compensation, Nominating and Corporate Governance Committee of our Board of Directors (the “Compensation Committee”). Equity awards under the 2014 Plan are made by the Compensation Committee, who determines the individuals eligible to receive awards, the types of awards and the terms, conditions and restrictions applicable to any award. Grants to directors are determined by the Board of Directors. As of December 31, 2022, 5,231,784 shares remained available for future grants. Restricted stock and options under the 2014 Plan have a maximum contractual term of ten years from the date of grant and have an exercise price not less than the fair value of the stock on the grant date. Individual grants could have different vesting periods but generally no longer than three and a half years. All restricted stock awards have non-forfeitable rights to dividend payments even if the underlying stock does not entirely vest. Grants Issued During the quarter ended March 31, 2022, 79,078 shares of restricted stock were awarded to certain members of our management team. Of these shares, 50% are time-based awards, vesting in equal installments over a three-year period on January 27, 2023, January 26, 2024 and January 31, 2025, respectively, and have a grant date fair value of $3.0 million. The remaining 50% are performance-based awards vesting in equal installments on January 31, 2023, January 26, 2024 and January 31, 2025, respectively, upon meeting performance conditions as established by the Compensation Committee in the year of the vesting period. They are valued using the closing price at the grant date when all the key terms and conditions are known to all parties. The 13,178 shares of restricted stock subject to 2022 performance goals have a grant date fair value of $1.0 million. During the quarter ended June 30, 2022, we awarded to certain members of our Board of Directors 51,522 shares of restricted stock at a fair value of approximately $4.1 million and options to purchase 7,210 shares of common stock with an exercise price of $79.72. These are time-based awards subject to various vesting dates between October 26, 2022 and April 26, 2025. Stock-based compensation expense, reported in General and administrative expense on the Consolidated Statements of Income and Comprehensive Income, for the years ended December 31, 2022, 2021 and 2020 was $10.5 million, $10.9 million and $11.5 million, respectively. Restricted Stock A summary of our restricted stock activities and related information, is as follows: Number of Shares Weighted Average Grant Date Fair Value Per Share Balance at December 31, 2019 418,742 $48.32 Shares granted 151,104 $56.07 Shares forfeited/cancelled — $— Shares vested (221,055) $47.74 Balance at December 31, 2020 348,791 $53.06 Shares granted 162,955 $50.42 Shares forfeited/cancelled — $— Shares vested (196,839) $60.91 Balance at December 31, 2021 314,907 $53.98 Shares granted 130,600 $77.47 Shares forfeited/cancelled (11,881) $33.35 Shares vested (167,244) $48.99 Balance at December 31, 2022 266,382 $69.24 Compensation expense to be recognized subsequent to December 31, 2022, for restricted stock granted during or prior to 2022 that have not yet vested was $10.0 million, which is expected to be recognized over a weighted average term of 1.75 years. Stock Options The fair value of stock options granted was estimated on the grant date using the Black-Scholes-Merton model. The following table includes the assumptions made in the valuation: 2022 2021 Dividend Yield 2.1% 2.1% Risk-free interest rate 2.8% 1.0% Expected Life 5.6 years 5.6 years Expected Volatility 26.5% 26.1% Weighted Average Grant Date Fair Value Per Share $18.40 $18.04 There were 7,210 stock options granted during December 31, 2022. No options were forfeited or expired for the years ended December 31, 2022, 2021 and 2020. A summary of our stock option activity and related information, is as follows: Shares Subject To Options Weighted Average Weighted Average Outstanding Contractual Life (in years) Average Intrinsic Value (in millions) Balance at December 31, 2019 41,500 $40.65 7.3 $1.2 Options issued 16,090 $66.81 Balance at December 31, 2020 57,590 $47.96 7.2 $0.9 Options issued 16,185 $68.74 Balance at December 31, 2021 73,775 $52.52 6.9 $2.6 Options issued 7,210 $79.72 Balance at December 31, 2022 80,985 $54.94 6.19 $1.0 Exercisable at December 31, 2022 71,015 $52.21 5.8 $1.0

Long-Term Cash Incentive Plan

Long-Term Cash Incentive Plan	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
Long-Term Cash Incentive Plan	Long-Term Cash Incentive Plan 2022 LTIP On February 7, 2022, the Compensation Committee approved a Long-Term Cash Incentive Plan Award (the “2022 LTIP”) to provide a long-term cash bonus opportunity to certain members of our management. The 2022 LTIP was approved by the Compensation Committee pursuant to the authority set forth in the Long-Term Cash Incentive Plan approved by our Board of Directors on May 15, 2007. The total cumulative payment for all participants (the “2022 LTIP Eligible Payment”) is based upon certain performance conditions being met over a three-year period ending December 31, 2024. The Compensation Committee has responsibility for administering the 2022 LTIP and may use its reasonable discretion to adjust the performance criteria or the 2022 LTIP Eligible Payment to take into account the impact of any major or unforeseen transaction or event. Our named executive officers are not participants in the 2022 LTIP. The 2022 LTIP Eligible Payment will be paid, at the discretion of the Compensation Committee, in cash upon completion of our annual audit for the 2024 fiscal year and upon satisfaction of the vesting conditions as outlined in the 2022 LTIP. For the year ended December 31, 2022, we accrued compensation expense of approximately $3.1 million. 2019 LTIP On February 11, 2019, the Compensation Committee approved a Long-Term Cash Incentive Plan Award (the “2019 LTIP”) to provide a long-term cash bonus opportunity to certain members of our management. The 2019 LTIP was approved by the Compensation Committee pursuant to the authority set forth in the Long-Term Cash Incentive Plan approved by our Board of Directors on May 15, 2007. The total cumulative payment for all participants (the “2019 LTIP Eligible Payment”) was based upon certain performance conditions being met over a three-year period ending December 31, 2021. For the years ended December 31, 2021 and 2020, we accrued compensation expense of approximately $1.6 million and $1.5 million, respectively. The 2019 LTIP Eligible Payment of $4.4 million was paid during the first quarter of 2022.

Savings Plan

Savings Plan	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
Savings Plan	Savings Plan We maintain a qualified retirement plan under which eligible employees may defer compensation for income tax purposes under Section 401(k) of the Internal Revenue Code (the “401K Plan”). The 401K Plan permits eligible employees and those of any Subsidiary to defer up to 60.0% of their compensation on a pre-tax basis subject to certain limits. In addition, we match 100.0% of their contribution up to the first 3.0% and then 50.0% of the next 2.0% for a maximum potential match of 4.0%. Both employee's and our matching contributions vest immediately. Our contribution to the 401K Plan was approximately $2.4 million, $2.0 million and $2.9 million for the years ended December 31, 2022, 2021 and 2020, respectively.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies We are involved in various legal and regulatory proceedings (“Proceedings”) arising in the ordinary course of business. The Proceedings include, but are not limited to, legal claims made by employees, vendors and customers, and notices, consent decrees, information requests, additional permit requirements and other similar enforcement actions by governmental agencies relating to our utility infrastructure, including water and wastewater treatment plants and other waste treatment facilities and electrical systems. Additionally, in the ordinary course of business, our operations are subject to audit by various taxing authorities. Management believes these Proceedings taken together do not represent a material liability. In addition, to the extent any such Proceedings or audits relate to newly acquired Properties, we consider any potential indemnification obligations of sellers in our favor. The Operating Partnership operated and managed Westwinds, a 720 site mobilehome community, and Nicholson Plaza, an adjacent shopping center, both located in San Jose, California pursuant to ground leases that expired on August 31, 2022 and did not contain extension options. The master lessor of these ground leases, The Nicholson Family Partnership (together with its predecessor in interest, the “Nicholsons”), expressed a desire to redevelop Westwinds, and in a written communication, they claimed that we were obligated to deliver the property free and clear of any and all subtenancies upon the expiration of the ground leases on August 31, 2022. In connection with any redevelopment, the City of San Jose’s conversion ordinance requires, among other things, that the landowner provide relocation, rental and purchase assistance to the impacted residents. We believe the Nicholsons’ demand to be unlawful, and on December 30, 2019, the Operating Partnership, together with certain interested parties, filed a complaint in California Superior Court for Santa Clara County, seeking declaratory relief pursuant to which it requested that the Court determine, among other things, that the Operating Partnership had no obligation to deliver the property free and clear of the mobilehome residents upon the expiration of the ground leases. The Operating Partnership and the interested parties filed an amended complaint on January 29, 2020. The Nicholsons filed a demand for arbitration on January 28, 2020, which they subsequently amended, seeking (i) a declaration that the Operating Partnership, as the “owner and manager” of Westwinds, was “required by the Ground Leases, and State and local law to deliver the Property free of any encumbrances or third-party claims at the expiration of the lease terms,” (ii) that the Operating Partnership anticipatorily breached the ground leases by publicly repudiating any such obligation and (iii) that the Operating Partnership was required to indemnify the Nicholsons with respect to the claims brought by the interested parties in the Superior Court proceeding. On February 3, 2020, the Nicholsons filed a motion in California Superior Court to compel arbitration and to stay the Superior Court litigation, which motion was heard on June 25, 2020. On July 29, 2020, the Superior Court issued a final order denying the Nicholsons' motion to compel arbitration. The Nicholsons filed a notice of appeal on August 7, 2020, which appeal was heard on February 1, 2022. On February 4, 2022, the California Court of Appeal affirmed the Superior Court’s order denying the Nicholsons' motion to compel arbitration. On February 22, 2022, the Nicholsons filed a petition for rehearing, which the Court of Appeal denied on March 2, 2022. On March 16, 2022, the Nicholsons filed a petition for review with the California Supreme Court, which the California Supreme Court denied on April 20, 2022. On May 18, 2022, the Nicholsons filed a cross complaint alleging that the Operating Partnership was obligated to deliver Westwinds free and clear of encumbrances and in good condition and repair. The cross complaint asserted that it was no longer feasible for the Operating Partnership to cure its alleged breaches given that the ground leases terminated as of August 31, 2022. The Nicholsons filed a demurrer to our complaint which was denied by the Superior Court. On July 19, 2022, the Nicholsons sent two notices of default to the Operating Partnership, one related to Westwinds and the other related to Nicholson Plaza, the adjacent shopping center. The notices generally assert that the Operating Partnership failed to maintain or repair certain infrastructure and improvements at Westwinds and Nicholson Plaza. The Operating Partnership disputes the contention that it did not maintain Westwinds and Nicholson Plaza in compliance with the terms of the applicable ground leases. The arbitration that was previously stayed pursuant to an agreement between the Operating Partnership and the Nicholsons was set for a hearing on October 31, 2022 with respect to the Nicholsons’ claim that the Operating Partnership was required to indemnify the Nicholsons with respect to the claims brought by the interested parties in the Superior Court proceeding and a claim by the Operating Partnership for recovery of fees incurred in connection with the Nicholsons’ failed motion to compel arbitration. On October 6, 2022, the parties to the Superior Court proceeding as well as the arbitration entered into a binding agreement which was subsequently documented and implemented, pursuant to which, among other things, all claims pending in the Superior Court and in the arbitration were dismissed with prejudice; however, the Nicholsons reserved their rights to pursue their claim that the Operating Partnership failed to maintain or repair certain infrastructure and improvements at Westwinds and Nicholson Plaza. To the extent the Nicholsons pursue such claim, we intend to vigorously defend our interests. The settlement agreement did not have a material impact to our Consolidated Financial Statements.

Reportable Segments

Reportable Segments	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Reportable Segments	Operating segments are defined as components of an entity for which separate financial information is available that is evaluated regularly by the chief operating decision maker (“CODM”). The CODM evaluates and assesses performance on a monthly basis. Segment operating performance is measured on Net Operating Income (“NOI”). NOI is defined as total operating revenues less total operating expenses. Segments are assessed before interest income and depreciation and amortization. We have identified two reportable segments: (i) Property Operations and (ii) Home Sales and Rentals Operations. The Property Operations segment owns and operates land lease Properties and the Home Sales and Rentals Operations segment purchases, sells and leases homes at the Properties. The distribution of the Properties throughout the United States reflects our belief that geographic diversification helps insulate the total portfolio from regional economic influences. All revenues are from external customers and there is no customer who contributed 10% or more of our total revenues during the years ended December 31, 2022, 2021 and 2020. The following tables summarize our segment financial information for the years ended December 31, 2022, 2021 and 2020: Year Ended December 31, 2022 (amounts in thousands) Property Home Sales Consolidated Operations revenues $ 1,291,467 $ 139,630 $ 1,431,097 Operations expenses (656,839) (121,196) (778,035) Income from segment operations 634,628 18,434 653,062 Interest income 5,722 1,701 7,423 Depreciation and amortization (192,302) (10,060) (202,362) Income (loss) from operations $ 448,048 $ 10,075 $ 458,123 Reconciliation to consolidated net income: Corporate interest income 7 Income from other investments, net 8,553 General and administrative (44,857) Other expenses (8,646) Interest and related amortization (116,562) Equity in income of unconsolidated joint ventures 3,363 Early debt retirement (1,156) Consolidated net income $ 298,825 Total assets $ 5,228,575 $ 263,944 $ 5,492,519 Capital improvements $ 227,172 $ 145,627 $ 372,799 Year Ended December 31, 2021 (amounts in thousands) Property Home Sales Consolidated Operations revenues $ 1,187,535 $ 117,297 $ 1,304,832 Operations expenses (594,503) (105,959) (700,462) Income from segment operations 593,032 11,338 604,370 Interest income 5,068 1,918 6,986 Depreciation and amortization (177,897) (10,547) (188,444) Loss on sale of real estate, net (59) — (59) Income (loss) from operations $ 420,144 $ 2,709 $ 422,853 Reconciliation to consolidated net income: Corporate interest income 30 Income from other investments, net 4,555 General and administrative (39,576) Other expenses (4,241) Interest and related amortization (108,718) Equity in income of unconsolidated joint ventures 3,881 Early debt retirement (2,784) Consolidated net income $ 276,000 Total assets $ 5,056,991 $ 250,880 $ 5,307,871 Capital improvements $ 193,895 $ 96,395 $ 290,290 Year Ended December 31, 2020 (amounts in thousands) Property Home Sales Consolidated Operations revenues $ 1,044,098 $ 63,525 $ 1,107,623 Operations expenses (515,002) (57,253) (572,255) Income from segment operations 529,096 6,272 535,368 Interest income 4,385 2,754 7,139 Depreciation and amortization (144,235) (10,896) (155,131) Income (loss) from operations $ 389,246 $ (1,870) $ 387,376 Reconciliation to consolidated net income: Corporate interest income 15 Income from other investments, net 4,026 General and administrative (39,276) Other expenses (2,567) Interest and related amortization (102,771) Equity in income of unconsolidated joint ventures 5,399 Early debt retirement (10,786) Consolidated net income $ 241,416 Total assets $ 4,160,216 $ 258,753 $ 4,418,969 Capital Improvements $ 157,467 $ 59,615 $ 217,082 The following table summarizes our financial information for the Property Operations segment for the years ended December 31, 2022, 2021 and 2020: Years Ended December 31, (amounts in thousands) 2022 2021 2020 Revenues: Rental income $ 1,103,357 $ 1,015,879 $ 907,305 Annual membership subscriptions 63,215 58,251 53,085 Membership upgrade sales current period, gross 34,661 36,270 21,739 Membership upgrade sales upfront payments, deferred, net (21,703) (25,079) (12,062) Other income 56,144 50,298 46,008 Gross revenues from ancillary services 55,793 51,916 28,023 Total property operations revenues 1,291,467 1,187,535 1,044,098 Expenses: Property operating and maintenance 437,764 393,256 348,394 Real estate taxes 74,145 72,671 66,120 Sales and marketing, gross 23,513 23,743 17,332 Membership sales commissions, deferred, net (3,196) (5,075) (1,660) Cost of ancillary services 28,969 25,529 12,920 Ancillary operating expenses 21,561 18,400 13,929 Property management 74,083 65,979 57,967 Total property operations expenses 656,839 594,503 515,002 Income from property operations segment $ 634,628 $ 593,032 $ 529,096 The following table summarizes our financial information for the Home Sales and Rentals Operations segment for the years ended December 31, 2022, 2021 and 2020: Years Ended December 31, (amounts in thousands) 2022 2021 2020 Revenues: Rental income (1) $ 15,244 $ 16,696 $ 16,438 Gross revenue from home sales and brokered resales 124,386 100,601 47,087 Total revenues 139,630 117,297 63,525 Expenses: Cost of home sales and brokered resales 110,043 95,094 46,735 Home selling expenses 5,760 5,138 4,572 Rental home operating and maintenance 5,393 5,727 5,946 Total expenses 121,196 105,959 57,253 Income from home sales and rentals operations segment $ 18,434 $ 11,338 $ 6,272 _____________________ (1) Rental income within Home Sales and Rentals Operations does not include base rent related to the rental home Sites. Base rent is included within property operations.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Equity Incentive Awards On February 6, 2023, the Compensation Committee approved the 2023 Restricted Stock Award Program for certain members of our management team pursuant to the authority set forth in the 2014 Plan. As a result, we awarded 82,884 shares of restricted stock. Of these shares, 50% are time-based awards, vesting in equal installments over a three-year period on January 30, 2024, February 4, 2025 and February 3, 2026, respectively, and have a grant date fair value of $3.0 million. The remaining 50% are performance-based awards vesting in equal installments on January 30, 2024, February 4, 2025 and February 3, 2026, respectively, upon meeting performance conditions to be established by the Compensation Committee in the year of the vesting period. They are valued using the closing price at the grant date when all the key terms and conditions are known to all parties. The 13,812 shares of restricted stock subject to 2023 performance goals have a grant date fair value of $1.0 million. Dividend On January 26, 2023, our Board of Directors approved setting the annual dividend rate for 2023 at $1.79 per share of common stock, an increase of $0.15 over the current $1.64 per share of common stock for 2022. Our Board of Directors, in its sole discretion, will determine the amount of each quarterly dividend in advance of payment.

Schedule III Real Estate and Ac

Schedule III Real Estate and Accumulated Depreciation	12 Months Ended
	Dec. 31, 2022
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation Disclosure [Abstract]
SEC Schedule III, Real Estate and Accumulated Depreciation Disclosure	Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/22 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Properties Held for Long Term Hidden Cove Arley AL $ — $ 212 $ 610 $ — $ 2,073 $ 212 $ 2,683 $ 2,895 $ (622) 2006 Apache East Apache Junction AZ (4,687) 2,236 4,181 — 263 2,236 4,444 6,680 (1,868) 2011 Countryside RV Apache Junction AZ (7,631) 2,056 6,241 — 1,845 2,056 8,086 10,142 (5,176) 2002 Denali Park Apache Junction AZ — 2,394 4,016 — 690 2,394 4,706 7,100 (1,806) 2011 Dolce Vita Apache Junction AZ (43,127) 52,803 37,245 — 2,015 52,803 39,260 92,063 (6,523) 2020 Golden Sun RV Apache Junction AZ (5,418) 1,678 5,049 — 1,563 1,678 6,612 8,290 (3,806) 2002 Meridian RV Resort Apache Junction AZ — 6,445 5,292 — 521 6,445 5,813 12,258 (1,001) 2020 Valley Vista Benson AZ — 115 429 — 336 115 765 880 (280) 2010 Casita Verde Casa Grande AZ — 719 2,179 — 410 719 2,589 3,308 (1,310) 2006 Fiesta Grande Casa Grande AZ — 2,869 8,653 — 1,878 2,869 10,531 13,400 (5,281) 2006 Foothills West Casa Grande AZ — 747 2,261 — 747 747 3,008 3,755 (1,533) 2006 Sunshine Valley Chandler AZ (24,556) 9,139 12,912 — 989 9,139 13,901 23,040 (5,628) 2011 Verde Valley Cottonwood AZ — 1,437 3,390 19 7,786 1,456 11,176 12,632 (3,648) 2004 Casa del Sol East II Glendale AZ — 2,103 6,283 — 3,789 2,103 10,072 12,175 (6,045) 1996 Casa del Sol East III Glendale AZ — 2,450 7,452 — 1,490 2,450 8,942 11,392 (6,734) 1998 Palm Shadows Glendale AZ — 1,400 4,218 — 1,991 1,400 6,209 7,609 (5,174) 1993 Hacienda De Valencia Mesa AZ (17,893) 833 2,701 — 5,865 833 8,566 9,399 (6,153) 1984 Mesa Spirit Mesa AZ (14,361) 17,382 25,238 192 984 17,574 26,222 43,796 (7,454) 2014 Monte Vista Resort Mesa AZ (63,545) 11,402 34,355 — 37,587 11,402 71,942 83,344 (28,053) 2004 Seyenna Vistas Mesa AZ — 1,360 4,660 (87) 3,993 1,273 8,653 9,926 (6,511) 1994 The Highlands at Brentwood Mesa AZ (11,212) 1,997 6,024 — 2,718 1,997 8,742 10,739 (7,430) 1993 ViewPoint RV & Golf Resort Mesa AZ (149,374) 24,890 56,340 15 27,952 24,905 84,292 109,197 (43,360) 2004 Apollo Village Peoria AZ — 932 3,219 — 1,924 932 5,143 6,075 (4,174) 1994 Casa del Sol West Peoria AZ — 2,215 6,467 — 3,225 2,215 9,692 11,907 (6,109) 1996 Carefree Manor Phoenix AZ — 706 3,040 — 1,394 706 4,434 5,140 (3,153) 1998 Central Park Phoenix AZ (9,952) 1,612 3,784 — 2,527 1,612 6,311 7,923 (5,012) 1983 Desert Skies Phoenix AZ (4,159) 792 3,126 — 1,157 792 4,283 5,075 (3,165) 1998 Sunrise Heights Phoenix AZ (5,095) 1,000 3,016 — 2,298 1,000 5,314 6,314 (3,977) 1994 Whispering Palms Phoenix AZ — 670 2,141 — 651 670 2,792 3,462 (2,086) 1998 Desert Vista Salome AZ — 66 268 — 401 66 669 735 (256) 2010 Sedona Shadows Sedona AZ — 1,096 3,431 — 3,791 1,096 7,222 8,318 (4,037) 1997 Venture In Show Low AZ (8,679) 2,050 6,188 — 958 2,050 7,146 9,196 (3,801) 2006 Paradise Sun City AZ (36,120) 6,414 19,263 11 3,794 6,425 23,057 29,482 (14,122) 2004 The Meadows AZ Tempe AZ (14,820) 2,613 7,887 — 5,298 2,613 13,185 15,798 (10,348) 1994 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/22 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Fairview Manor Tucson AZ — 1,674 4,708 — 3,000 1,674 7,708 9,382 (5,496) 1998 Voyager Tucson AZ (39,078) 19,281 63,886 — 1,337 19,281 65,223 84,504 (8,812) 2021 Westpark Wickenburg AZ (8,033) 4,495 10,517 — 5,463 4,495 15,980 20,475 (5,014) 2011 Araby Acres Yuma AZ — 1,440 4,345 — 1,348 1,440 5,693 7,133 (3,322) 2003 Cactus Gardens Yuma AZ (5,786) 1,992 5,984 — 824 1,992 6,808 8,800 (3,978) 2004 Capri Yuma AZ — 1,595 4,774 — 581 1,595 5,355 6,950 (2,823) 2006 Desert Paradise Yuma AZ — 666 2,011 — 505 666 2,516 3,182 (1,487) 2004 Foothill Village Yuma AZ — 459 1,402 — 710 459 2,112 2,571 (1,088) 2003 Mesa Verde RV Yuma AZ (4,124) 1,387 4,148 — 1,054 1,387 5,202 6,589 (2,577) 2007 Suni Sands Yuma AZ — 1,249 3,759 — 811 1,249 4,570 5,819 (2,690) 2004 Cultus Lake Lindell Beach BC — 410 968 6 637 416 1,605 2,021 (1,011) 2004 Soledad Canyon Acton CA — 2,933 6,917 39 16,225 2,972 23,142 26,114 (7,046) 2004 Los Ranchos Apple Valley CA — 8,336 15,774 — 4,271 8,336 20,045 28,381 (6,977) 2011 Monte del Lago Castroville CA (34,494) 3,150 9,469 — 5,987 3,150 15,456 18,606 (10,406) 1997 Date Palm Country Club Cathedral City CA — — 18,179 — 10,044 — 28,223 28,223 (22,908) 1994 Palm Springs Oasis RV Resort Cathedral City CA — — 216 — 1,088 — 1,304 1,304 (587) 1994 Colony Park Ceres CA (7,585) 890 2,837 — 1,856 890 4,693 5,583 (3,152) 1998 Russian River Cloverdale CA — 368 868 5 820 373 1,688 2,061 (780) 2004 Oakzanita Springs Descanso CA — 396 934 5 3,187 401 4,121 4,522 (1,449) 2004 Rancho Mesa El Cajon CA — 2,130 6,389 — 2,422 2,130 8,811 10,941 (6,008) 1998 Rancho Valley El Cajon CA (18,344) 685 1,902 — 2,520 685 4,422 5,107 (3,065) 1983 Snowflower Emigrant Gap CA — 308 727 4 2,232 312 2,959 3,271 (1,156) 2004 Four Seasons Fresno CA — 756 2,348 — 3,237 756 5,585 6,341 (2,716) 1997 Yosemite Lakes Groveland CA — 2,045 4,823 27 10,695 2,072 15,518 17,590 (4,900) 2004 Royal Holiday Hemet CA — 778 2,643 — 7,047 778 9,690 10,468 (3,965) 1999 Idyllwild Idyllwild-Pine Cove CA — 313 737 4 2,710 317 3,447 3,764 (1,289) 2004 Pio Pico Jamul CA — 2,626 6,194 35 7,524 2,661 13,718 16,379 (5,584) 2004 Tahoe Valley Lake Tahoe CA — — 5,428 — 2,265 — 7,693 7,693 (4,214) 2004 Sea Oaks Los Osos CA — 871 2,703 — 1,983 871 4,686 5,557 (2,835) 1997 Ponderosa Resort Lotus CA — 900 2,100 — 3,325 900 5,425 6,325 (1,961) 2006 Turtle Beach Manteca CA — 268 633 4 1,629 272 2,262 2,534 (755) 2004 Marina Dunes RV Resort Marina CA — 20,379 8,204 — 607 20,379 8,811 29,190 (694) 2020 Wilderness Lakes Menifee CA — 2,157 5,088 29 3,833 2,186 8,921 11,107 (4,255) 2004 Coralwood Modesto CA — — 5,047 — 1,818 — 6,865 6,865 (4,965) 1997 Morgan Hill Morgan Hill CA — 1,856 4,378 980 7,716 2,836 12,094 14,930 (3,949) 2004 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/22 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Lake Minden Nicolaus CA — 961 2,267 13 2,039 974 4,306 5,280 (2,242) 2004 Pacific Dunes Ranch Oceana CA — 1,940 5,632 — 2,181 1,940 7,813 9,753 (4,065) 2004 Oceanside RV Oceanside CA — 27,781 16,596 — 55 27,781 16,651 44,432 (1,032) 2022 Lake of the Springs Oregon House CA — 1,062 2,504 14 3,079 1,076 5,583 6,659 (2,429) 2004 Concord Cascade Pacheco CA — 985 3,016 — 4,565 985 7,581 8,566 (4,867) 1983 San Francisco RV Pacifica CA — 1,660 4,973 — 3,509 1,660 8,482 10,142 (5,108) 2005 San Benito Paicines CA — 1,411 3,328 19 4,368 1,430 7,696 9,126 (3,236) 2004 Palm Springs Palm Desert CA — 1,811 4,271 24 3,450 1,835 7,721 9,556 (3,483) 2004 Las Palmas Estates Rialto CA — 1,295 3,866 — 1,305 1,295 5,171 6,466 (2,855) 2004 Parque La Quinta Rialto CA — 1,799 5,450 — 1,310 1,799 6,760 8,559 (3,782) 2004 Quail Meadows Riverbank CA — 1,155 3,469 — 1,251 1,155 4,720 5,875 (3,376) 1998 California Hawaiian San Jose CA (31,832) 5,825 17,755 — 5,850 5,825 23,605 29,430 (17,935) 1997 Nicholson Plaza San Jose CA — — 4,512 — (4,512) — — — — 1997 Sunshadow San Jose CA — 12,334 5,707 8 1,478 12,342 7,185 19,527 (5,328) 1997 Village of the Four Seasons San Jose CA (18,292) 5,229 15,714 — 2,263 5,229 17,977 23,206 (10,496) 2004 Westwinds (4 properties) San Jose CA — — 17,616 — (17,616) — — — — 1997 Laguna Lake San Luis Obispo CA (18,742) 2,845 6,520 — 3,428 2,845 9,948 12,793 (6,221) 1998 Contempo Marin San Rafael CA (35,426) 4,787 16,379 — 4,773 4,787 21,152 25,939 (18,369) 1994 Rancho Oso Santa Barbara CA — 860 2,029 12 4,366 872 6,395 7,267 (2,132) 2004 De Anza Santa Cruz Santa Cruz CA (46,088) 2,103 7,201 — 6,341 2,103 13,542 15,645 (9,150) 1994 Meadowbrook Santee CA (21,045) 4,345 12,528 — 3,712 4,345 16,240 20,585 (12,092) 1998 Santa Cruz Ranch Scotts Valley CA — 1,595 3,937 — 1,099 1,595 5,036 6,631 (2,284) 2007 Lamplighter Village Spring Valley CA (31,855) 633 2,201 — 2,810 633 5,011 5,644 (3,474) 1983 Santiago Estates Sylmar CA (21,119) 3,562 10,767 — 5,037 3,562 15,804 19,366 (10,332) 1998 Royal Oaks Visalia CA — 602 1,921 — 2,589 602 4,510 5,112 (2,347) 1997 Pilot Knob RV Resort Winterhaven CA — 581 1,151 — 374 581 1,525 2,106 (124) 2022 Hillcrest Village CO Aurora CO (37,274) 1,912 5,202 289 9,145 2,201 14,347 16,548 (8,486) 1983 Cimarron Village Broomfield CO (29,838) 863 2,790 — 2,080 863 4,870 5,733 (3,714) 1983 Holiday Village CO Colorado Springs CO (19,712) 567 1,759 — 3,284 567 5,043 5,610 (3,073) 1983 Bear Creek Village Denver CO (5,512) 1,100 3,359 — 1,369 1,100 4,728 5,828 (3,213) 1998 Holiday Hills Village Denver CO (56,693) 2,159 7,780 — 10,224 2,159 18,004 20,163 (12,707) 1983 Golden Terrace Golden CO — 826 2,415 — 4,037 826 6,452 7,278 (3,959) 1983 Golden Terrace South Golden CO — 750 2,265 — 1,120 750 3,385 4,135 (2,515) 1997 Golden Terrace West Golden CO — 1,694 5,065 — 7,735 1,694 12,800 14,494 (7,283) 1986 Blue Mesa Recreational Ranch Gunnison CO — 5,126 8,217 — 67 5,126 8,284 13,410 (1,102) 2022 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/22 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Pueblo Grande Pueblo CO — 241 1,069 — 5,466 241 6,535 6,776 (2,105) 1983 Woodland Hills Thornton CO (32,457) 1,928 4,408 — 4,597 1,928 9,005 10,933 (7,011) 1994 Stonegate Manor North Windham CT — 6,011 12,336 — 591 6,011 12,927 18,938 (5,423) 2011 Waterford Estates Bear DE (37,397) 5,250 16,202 — 3,887 5,250 20,089 25,339 (10,152) 1996 McNicol Place Lewes DE — 562 1,710 — 275 562 1,985 2,547 (1,550) 1998 Whispering Pines Lewes DE — 1,536 4,609 — 2,672 1,536 7,281 8,817 (5,924) 1988 Mariner's Cove Millsboro DE (18,127) 990 2,971 — 10,378 990 13,349 14,339 (7,848) 1987 Sweetbriar Millsboro DE — 498 1,527 — 1,103 498 2,630 3,128 (1,758) 1998 Aspen Meadows Rehoboth DE (10,850) 1,148 3,460 — 1,007 1,148 4,467 5,615 (3,333) 1998 Camelot Meadows Rehoboth DE — 527 2,058 1,251 4,941 1,778 6,999 8,777 (5,258) 1998 Riverside RV Resort Arcadia FL — 8,400 11,905 11,085 3,599 19,485 15,504 34,989 (5,103) 2016 Toby’s RV Resort Arcadia FL — 1,093 3,280 — 812 1,093 4,092 5,185 (2,385) 2003 Aventura Marina Aventura FL — 813 811 — 7 813 818 1,631 (120) 2019 Hi-Lift Marina Aventure FL — 21,444 4,178 — 1,610 21,444 5,788 27,232 (796) 2021 Sunshine Key Big Pine Key FL — 5,273 15,822 — 17,121 5,273 32,943 38,216 (13,708) 2004 Windmill Manor Bradenton FL (10,524) 2,153 6,125 — 2,695 2,153 8,820 10,973 (6,429) 1998 Winter Quarters Manatee Bradenton FL — 2,300 6,903 — 1,872 2,300 8,775 11,075 (5,008) 2004 Clover Leaf Farms Brooksville FL (31,011) 13,684 24,106 — 8,097 13,684 32,203 45,887 (11,093) 2011 Clover Leaf Forest Brooksville FL — 1,092 2,178 — 617 1,092 2,795 3,887 (972) 2011 Resort at Tranquility Lake Cape Coral FL — 12,572 — 24 21,348 12,596 21,348 33,944 (507) 2020 Palm Harbour Marina Cape Haze FL — 13,228 6,310 — (955) 13,228 5,355 18,583 (682) 2021 Glen Ellen Clearwater FL — 619 1,882 — 553 619 2,435 3,054 (1,471) 2002 Hillcrest FL Clearwater FL — 1,278 3,928 — 3,804 1,278 7,732 9,010 (4,316) 1998 Holiday Ranch Clearwater FL — 925 2,866 — 780 925 3,646 4,571 (2,757) 1998 Serendipity Clearwater FL (16,336) 18,944 11,782 — 2,330 18,944 14,112 33,056 (4,593) 2018 Shady Lane Oaks Clearwater FL — 4,984 8,482 — 780 4,984 9,262 14,246 (3,846) 2011 Shady Lane Village Clearwater FL — 3,102 5,480 — 426 3,102 5,906 9,008 (2,484) 2011 Silk Oak Lodge Clearwater FL — 1,649 5,028 — 739 1,649 5,767 7,416 (3,581) 2002 Clerbrook Golf & RV Resort Clermont FL — 3,883 11,700 — 4,624 3,883 16,324 20,207 (7,738) 2006 Lake Magic Clermont FL — 1,595 4,793 — 1,800 1,595 6,593 8,188 (3,654) 2004 Orange Lake Clermont FL — 4,303 6,815 — 1,603 4,303 8,418 12,721 (3,225) 2011 Orlando Clermont FL — 2,975 7,017 40 24,925 3,015 31,942 34,957 (7,777) 2004 Cortez Village Marina Cortez FL — 17,936 — 32 17,936 3,988 21,924 (691) 2021 Crystal Isles Crystal River FL — 926 2,787 10 3,949 936 6,736 7,672 (3,031) 2004 Cheron Village Davie FL — 10,393 6,217 — 371 10,393 6,588 16,981 (3,025) 2011 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/22 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Carriage Cove Daytona Beach FL (15,070) 2,914 8,682 — 2,994 2,914 11,676 14,590 (8,429) 1998 Daytona Beach Marina Daytona Beach FL — 1,962 9,034 — 34 1,962 9,068 11,030 (1,274) 2019 Lake Haven Dunedin FL (12,648) 1,135 4,047 — 4,431 1,135 8,478 9,613 (6,514) 1983 Marker 1 Marina Dunedin FL — 21,685 15,758 — 189 21,685 15,947 37,632 (1,963) 2020 Coquina Crossing Elkton FL (26,171) 5,274 5,545 — 20,887 5,274 26,432 31,706 (15,585) 1999 Colony Cove Ellenton FL (89,976) 28,660 92,457 38,094 37,950 66,754 130,407 197,161 (43,662) 2011 Ridgewood Estates Ellenton FL — 8,769 8,791 — 1,060 8,769 9,851 18,620 (3,989) 2011 Haselton Village Eustis FL — 3,800 8,955 — 1,150 3,800 10,105 13,905 (3,930) 2011 Southern Palms RV Eustis FL — 2,169 5,884 — 5,054 2,169 10,938 13,107 (7,486) 1998 Bulow Plantation Flagler Beach FL — 3,637 949 — 7,661 3,637 8,610 12,247 (5,836) 1994 Bulow RV Flagler Beach FL — — 228 — 2,583 — 2,811 2,811 (1,218) 1994 Carefree Cove Fort Lauderdale FL — 1,741 5,170 — 1,091 1,741 6,261 8,002 (3,644) 2004 Everglades Lakes Fort Lauderdale FL — 53,850 18,797 — 3,268 53,850 22,065 75,915 (4,170) 2018 Park City West Fort Lauderdale FL — 4,184 12,561 — 1,762 4,184 14,323 18,507 (8,561) 2004 Sunshine Holiday MH Fort Lauderdale FL (9,193) 3,099 9,286 — 2,401 3,099 11,687 14,786 (6,454) 2004 Crystal Lakes-Fort Myers Fort Myers FL — 1,047 — 1,754 1,344 2,801 1,344 4,145 (85) 2018 Fish Tale Marina Fort Myers FL — 24,027 5,555 — (1,065) 24,027 4,490 28,517 (822) 2021 Fort Myers Beach Fort Myers FL — 1,188 3,548 849 3,843 2,037 7,391 9,428 (2,761) 2004 Gulf Air Fort Myers Beach FL (5,768) 1,609 4,746 — 1,765 1,609 6,511 8,120 (3,392) 2004 Lakeside Terrace Fruitland Park FL — 3,275 7,165 — 881 3,275 8,046 11,321 (3,217) 2011 Grand Island Resort Grand Island FL — 1,723 5,208 125 6,952 1,848 12,160 14,008 (6,810) 2001 Holiday Travel Park Holiday FL — 9,240 13,284 — 1,877 9,240 15,161 24,401 (5,095) 2018 Hollywood Marina Hollywood FL — 14,638 4,065 — 844 14,638 4,909 19,547 (778) 2019 South Miami Marina Homestead FL — — 13,144 — 347 — 13,491 13,491 (1,818) 2019 Barrington Hills Hudson FL (4,128) 1,145 3,437 — 1,791 1,145 5,228 6,373 (2,719) 2004 Jupiter Marina Jupiter FL — 5,090 4,842 — 1,230 5,090 6,072 11,162 (1,136) 2019 Sherwood Forest - MHP Kissimmee FL — 4,852 14,596 — 8,848 4,852 23,444 28,296 (16,525) 1998 Sherwood Forest RV Kissimmee FL — 2,870 3,621 568 4,790 3,438 8,411 11,849 (5,299) 1998 Tropical Palms Kissimmee FL — 5,677 17,116 — 17,929 5,677 35,045 40,722 (17,212) 2004 Lake Worth Village Lake Worth FL (1,023) 14,959 24,501 — 5,141 14,959 29,642 44,601 (11,544) 2011 Beacon Hill Colony Lakeland FL — 3,775 6,405 — 671 3,775 7,076 10,851 (2,773) 2011 Beacon Terrace Lakeland FL (8,904) 5,372 9,153 216 933 5,588 10,086 15,674 (4,070) 2011 Kings & Queens Lakeland FL — 1,696 3,064 — 450 1,696 3,514 5,210 (1,400) 2011 Lakeland Harbor Lakeland FL (31,261) 10,446 17,376 — 1,051 10,446 18,427 28,873 (7,502) 2011 Lakeland Junction Lakeland FL (3,161) 3,018 4,752 — 434 3,018 5,186 8,204 (2,121) 2011 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/22 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Lantana Marina Lantana FL — 8,276 5,108 — (289) 8,276 4,819 13,095 (1,014) 2019 Maralago Cay Lantana FL (37,549) 5,325 15,420 — 7,347 5,325 22,767 28,092 (16,870) 1997 South Lantana Marina Lantana FL — 2,345 1,894 — 462 2,345 2,356 4,701 (492) 2019 Down Yonder Largo FL — 2,652 7,981 — 1,665 2,652 9,646 12,298 (6,040) 1998 East Bay Oaks Largo FL (8,425) 1,240 3,322 — 2,067 1,240 5,389 6,629 (4,332) 1983 Eldorado Village Largo FL (5,630) 778 2,341 — 2,214 778 4,555 5,333 (3,245) 1983 Paradise Park - Largo Largo FL (5,229) 3,523 4,026 — 716 3,523 4,742 8,265 (1,662) 2017 Shangri-La Mobile Home Park Largo FL — 1,722 5,200 — 490 1,722 5,690 7,412 (3,460) 2004 Vacation Village Largo FL (4,241) 1,315 3,946 — 1,072 1,315 5,018 6,333 (2,866) 2004 Whispering Pines - Largo Largo FL — 8,218 14,054 — 1,928 8,218 15,982 24,200 (6,262) 2011 Coachwood Colony Leesburg FL — 1,602 4,822 — 1,652 1,602 6,474 8,076 (3,458) 2004 Mid-Florida Lakes Leesburg FL (57,630) 5,997 20,635 — 16,459 5,997 37,094 43,091 (27,083) 1994 Fiesta Key Long Key FL — 16,611 7,338 — 19,388 16,611 26,726 43,337 (4,929) 2013 Winter Quarters Pasco Lutz FL (3,619) 1,494 4,484 — 2,201 1,494 6,685 8,179 (3,399) 2004 Coral Cay Plantation Margate FL (77,907) 5,890 20,211 — 9,719 5,890 29,930 35,820 (24,968) 1994 Lakewood Village Melbourne FL — 1,862 5,627 — 3,196 1,862 8,823 10,685 (6,811) 1994 Miami Everglades Miami FL — 5,362 6,238 — 1,601 5,362 7,839 13,201 (3,061) 2015 Southernaire Mt. Dora FL — 796 2,395 — 640 796 3,035 3,831 (1,661) 2004 Country Place (2) New Port Richey FL (17,205) 663 — 18 8,614 681 8,614 9,295 (6,941) 1986 Hacienda Village New Port Richey FL (14,916) 4,297 13,088 — 4,620 4,297 17,708 22,005 (10,434) 2002 Harbor View Mobile Manor New Port Richey FL (16,198) 4,030 12,146 — 3,080 4,030 15,226 19,256 (8,695) 2002 Bay Lake Estates Nokomis FL (10,200) 990 3,390 — 2,908 990 6,298 7,288 (4,573) 1994 Lake Village Nokomis FL (14,073) 15,850 18,099 10,408 2,626 26,258 20,725 46,983 (7,804) 2011 Royal Coachman Nokomis FL — 5,321 15,978 — 2,252 5,321 18,230 23,551 (11,098) 2004 Buccaneer Estates North Fort Myers FL — 4,207 14,410 — 10,100 4,207 24,510 28,717 (16,367) 1994 Island Vista Estates North Fort Myers FL — 5,004 15,066 — 6,305 5,004 21,371 26,375 (9,221) 2006 Lake Fairways North Fort Myers FL (34,487) 6,075 18,134 35 5,108 6,110 23,242 29,352 (19,380) 1994 Pine Lakes North Fort Myers FL — 6,306 14,579 24,939 10,517 31,245 25,096 56,341 (20,169) 1994 Pioneer Village North Fort Myers FL (12,554) 4,116 12,353 — 3,844 4,116 16,197 20,313 (9,271) 2004 Sunseekers RV Resort North Fort Myers FL — 4,224 2,299 — 2,092 4,224 4,391 8,615 (1,284) 2018 The Heritage North Fort Myers FL — 1,438 4,371 346 6,396 1,784 10,767 12,551 (7,728) 1993 Windmill Village - N. Ft. Myers North Fort Myers FL — 1,417 5,440 — 5,299 1,417 10,739 12,156 (7,564) 1983 Foxwood Farms Ocala FL — 3,853 7,967 — 2,896 3,853 10,863 14,716 (3,972) 2011 Oak Bend Ocala FL — 850 2,572 — 8,212 850 10,784 11,634 (3,977) 1993 Villas at Spanish Oaks Ocala FL — 2,250 6,922 — 3,523 2,250 10,445 12,695 (8,213) 1993 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/22 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Silver Dollar Golf & Trap Club Resort Odessa FL — 4,107 12,431 7,158 4,485 11,265 16,916 28,181 (9,615) 2004 Okeechobee RV Resort Okeechobee FL — 14,897 27,337 — 1,215 14,897 28,552 43,449 (4,811) 2021 Audubon Village - Florida Orlando FL — 4,622 7,200 — 1,087 4,622 8,287 12,909 (3,278) 2011 Hidden Valley Orlando FL — 11,398 12,861 — 1,477 11,398 14,338 25,736 (5,760) 2011 Starlight Ranch Orlando FL (29,504) 13,543 20,388 — 4,419 13,543 24,807 38,350 (9,641) 2011 Holiday Village, Ormond Beach Ormond Beach FL — 2,610 7,837 — 2,352 2,610 10,189 12,799 (5,786) 2002 Sunshine Holiday-Daytona North Ormond Beach FL — 2,001 6,004 — 1,794 2,001 7,798 9,799 (4,428) 2004 Palm Beach Gardens Marina Palm Beach FL — 15,734 4,938 — 261 15,734 5,199 20,933 (948) 2019 The Meadows, FL Palm Beach Gardens FL (36,392) 3,229 9,870 — 7,574 3,229 17,444 20,673 (11,026) 1999 Terra Ceia Palmetto FL — 965 2,905 1,833 9,791 2,798 12,696 15,494 (2,183) 2004 Lakes at Countrywood Plant City FL — 2,377 7,085 — 4,593 2,377 11,678 14,055 (6,654) 2001 Meadows at Countrywood Plant City FL — 4,514 13,175 75 12,968 4,589 26,143 30,732 (17,208) 1998 Oaks at Countrywood Plant City FL — 846 2,513 (75) 2,444 771 4,957 5,728 (2,930) 1998 Breezy Hill Pompano Beach FL (16,851) 5,424 16,555 — 3,295 5,424 19,850 25,274 (12,646) 2002 Hidden Harbour Marina Pompano Beach FL — 26,116 12,513 — 269 26,116 12,782 38,898 (1,451) 2021 Highland Wood Travel Park Pompano Beach FL — 1,043 3,130 42 889 1,085 4,019 5,104 (2,389) 2002 Inlet Harbor Marina Ponce Inlet FL — 11,858 5,485 — (276) 11,858 5,209 17,067 (751) 2021 Harbor Lakes Port Charlotte FL (16,591) 3,384 10,154 — 1,949 3,384 12,103 15,487 (7,046) 2004 Lighthouse Pointe at Daytona Beach Port Orange FL — 2,446 7,483 23 3,960 2,469 11,443 13,912 (7,545) 1998 Pickwick Village Port Orange FL (15,801) 2,803 8,870 — 6,242 2,803 15,112 17,915 (8,668) 1998 Rose Bay Port Orange FL — 3,866 3,528 — 668 3,866 4,196 8,062 (2,466) 2016 Emerald Lake Punta Gorda FL (3,898) 3,598 5,197 — 821 3,598 6,018 9,616 (2,393) 2011 Gulf View Punta Gorda FL — 717 2,158 — 1,835 717 3,993 4,710 (2,244) 2004 Tropical Palms MH Punta Gorda FL — 2,365 7,286 — 3,947 2,365 11,233 13,598 (4,996) 2006 Kingswood Riverview FL — 9,094 8,365 — 1,502 9,094 9,867 18,961 (2,742) 2018 Palm Lake Riviera Beach FL — 56,323 27,418 — 12,196 56,323 39,614 95,937 (7,292) 2018 Riviera Beach Marina Riviera Beach FL — 15,725 12,966 — 488 15,725 13,454 29,179 (2,785) 2019 Indian Oaks Rockledge FL — 1,089 3,376 — 1,503 1,089 4,879 5,968 (3,635) 1998 Space Coast Rockledge FL — 2,413 3,716 — 1,918 2,413 5,634 8,047 (1,508) 2014 Covington Estates Saint Cloud FL (8,564) 3,319 7,253 — 564 3,319 7,817 11,136 (3,186) 2011 Winds of St. Armands North Sarasota FL (22,508) 1,523 5,063 20 4,247 1,543 9,310 10,853 (7,573) 1983 Winds of St. Armands South Sarasota FL (14,676) 1,106 3,162 4,018 9,953 5,124 13,115 18,239 (4,517) 1983 Topics RV Resort Spring Hill FL (2,218) 844 2,568 — 1,344 844 3,912 4,756 (2,040) 2004 Pine Island St. James City FL — 1,678 5,044 — 2,028 1,678 7,072 8,750 (3,203) 2007 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/22 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of St. Pete Marina St. Petersburg FL — 12,591 19,066 — (763) 12,591 18,303 30,894 (3,387) 2019 Riverwatch Marina Stuart FL — 19,994 8,910 — 450 19,994 9,360 29,354 (962) 2021 Carefree Village Tampa FL (23,973) 6,799 10,421 — 1,659 6,799 12,080 18,879 (4,827) 2011 Tarpon Glen Tarpon Springs FL — 2,678 4,016 — 995 2,678 5,011 7,689 (1,935) 2011 Featherock Valrico FL — 11,369 22,770 — 2,631 11,369 25,401 36,770 (9,719) 2011 Bay Indies Venice FL (196,609) 10,483 31,559 10 10,638 10,493 42,197 52,690 (35,086) 1994 Ramblers Rest RV Resort Venice FL (30,035) 4,646 14,201 — 12,055 4,646 26,256 30,902 (10,894) 2006 Countryside at Vero Beach Vero Beach FL (50,702) 3,711 11,133 — 9,436 3,711 20,569 24,280 (14,404) 1998 Heritage Plantation Vero Beach FL — 2,403 7,259 — 4,496 2,403 11,755 14,158 (8,751) 1994 Heron Cay Vero Beach FL (25,760) 14,368 23,792 — 2,716 14,368 26,508 40,876 (10,492) 2011 Holiday Village, Florida Vero Beach FL — 350 1,374 — 258 350 1,632 1,982 (1,306) 1998 Sunshine Travel-Vero Beach Vero Beach FL — 1,603 4,813 — 3,663 1,603 8,476 10,079 (3,519) 2004 Vero Beach Marina Vero Beach FL — 3,644 5,519 — 1,706 3,644 7,225 10,869 (928) 2019 Vero Palm Estates Vero Beach FL (10,343) 6,697 9,025 — 1,743 6,697 10,768 17,465 (4,141) 2011 Village Green Vero Beach FL (51,648) 15,901 25,175 518 3,631 16,419 28,806 45,225 (11,536) 2011 Peace River Wauchula FL — 900 2,100 — 2,513 900 4,613 5,513 (1,881) 2006 Palm Beach Colony West Palm Beach FL (9,866) 5,930 10,113 8 1,135 5,938 11,248 17,186 (4,595) 2011 Parkwood Communities Wildwood FL — 6,990 15,115 — 1,912 6,990 17,027 24,017 (6,854) 2011 Three Flags Wildwood FL — 228 684 — 703 228 1,387 1,615 (733) 2006 Winter Garden Winter Garden FL — 2,321 6,962 — 1,825 2,321 8,787 11,108 (4,011) 2007 Crystal Lake Zephyrhills Zephyrhills FL — 3,767 6,834 194 13,391 3,961 20,225 24,186 (4,402) 2011 Forest Lake Estates MH Zephyrhills FL (17,734) 40,716 33,918 1,048 5,550 41,764 39,468 81,232 (14,575) 2016 Forest Lake Village RV Zephyrhills FL — — 537 — 479 — 1,016 1,016 (248) 2016 Sixth Avenue Zephyrhills FL — 837 2,518 — 460 837 2,978 3,815 (1,668) 2004 Coach Royale Boise ID — 465 1,685 — 376 465 2,061 2,526 (797) 2011 Maple Grove Boise ID — 1,358 5,151 — 1,373 1,358 6,524 7,882 (2,410) 2011 Shenandoah Estates Boise ID (8,218) 1,287 7,603 — 609 1,287 8,212 9,499 (3,210) 2011 West Meadow Estates Boise ID (6,941) 1,371 6,770 — 528 1,371 7,298 8,669 (2,890) 2011 O'Connell's Yogi Bear RV Resort Amboy IL (2,747) 1,648 4,974 — 7,932 1,648 12,906 14,554 (4,480) 2004 Pheasant Lake Estates Beecher IL (37,713) 12,764 42,183 872 3,680 13,636 45,863 59,499 (14,780) 2013 Pine Country Belvidere IL — 53 166 — 3,002 53 3,168 3,221 (683) 2006 Willow Lake Estates Elgin IL — 6,138 21,033 — 20,582 6,138 41,615 47,753 (25,383) 1994 Golf Vista Estates Monee IL — 2,842 4,719 1 14,517 2,843 19,236 22,079 (9,513) 1997 Indian Lakes Batesville IN — 450 1,061 6 18,232 456 19,293 19,749 (2,868) 2004 Horseshoe Lakes Clinton IN — 155 365 2 1,962 157 2,327 2,484 (627) 2004 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/22 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Twin Mills RV Howe IN — 1,399 4,186 — 1,099 1,399 5,285 6,684 (2,595) 2006 Lakeside RV New Carlisle IN — 426 1,281 — 287 426 1,568 1,994 (918) 2004 Dale Hollow State Park Marina Burkesville KY — — 7,399 — 722 — 8,121 8,121 (810) 2021 Diamond Caverns Park City KY — 530 1,512 (3) 875 527 2,387 2,914 (1,139) 2006 Gateway to Cape Cod Rochester MA — 91 288 — 882 91 1,170 1,261 (391) 2006 Hillcrest MA Rockland MA — 2,034 3,182 — 412 2,034 3,594 5,628 (1,418) 2011 The Glen Rockland MA — 940 1,680 — 50 940 1,730 2,670 (727) 2011 Old Chatham South Dennis MA (6,095) 1,760 5,293 — 5,177 1,760 10,470 12,230 (3,379) 2005 Sturbridge Sturbridge MA — 110 347 — 1,154 110 1,501 1,611 (526) 2006 Fernwood Capitol Heights MD (11,145) 6,556 11,674 — 1,624 6,556 13,298 19,854 (5,235) 2011 Williams Estates/Peppermint Woods Middle River MD — 22,774 42,575 — 1,961 22,774 44,536 67,310 (18,270) 2011 Mt. Desert Narrows Bar Harbor ME — 1,037 3,127 — 838 1,037 3,965 5,002 (1,837) 2007 Patten Pond Ellsworth ME — 267 802 — 409 267 1,211 1,478 (548) 2007 Pinehirst Old Orchard Beach ME (9,674) 1,942 5,827 — 2,758 1,942 8,585 10,527 (4,299) 2005 Narrows Too Trenton ME — 1,451 4,408 — 495 1,451 4,903 6,354 (2,378) 2007 Moody Beach Wells ME — 93 292 — 5,731 93 6,023 6,116 (907) 2006 Bear Cave Buchanan MI — 176 516 — 880 176 1,396 1,572 (518) 2006 St Clair St. Clair MI — 453 1,068 6 1,440 459 2,508 2,967 (1,011) 2004 Cedar Knolls Apple Valley MN (29,622) 10,021 14,357 — 2,324 10,021 16,681 26,702 (6,681) 2011 Cimarron Park Lake Elmo MN — 11,097 23,132 — 4,903 11,097 28,035 39,132 (10,514) 2011 Rockford Riverview Estates Rockford MN — 2,959 8,882 — 1,688 2,959 10,570 13,529 (4,056) 2011 Rosemount Woods Rosemount MN — 4,314 8,932 — 4,432 4,314 13,364 17,678 (4,140) 2011 Boathouse Marina Beaufort NC — 6,610 13,217 — 1,363 6,610 14,580 21,190 (1,275) 2021 Forest Lake Advance NC — 986 2,325 13 9,891 999 12,216 13,215 (2,268) 2004 Scenic Asheville NC — 1,183 3,511 — 2,132 1,183 5,643 6,826 (2,222) 2006 Waterway RV Cedar Point NC (4,591) 2,392 7,185 — 1,260 2,392 8,445 10,837 (4,909) 2004 Twin Lakes Chocowinity NC — 1,709 3,361 — 2,747 1,709 6,108 7,817 (2,768) 2004 Holiday Trav-L-Park Resort Emerald Isle NC — 17,212 33,520 — 221 17,212 33,741 50,953 (1,879) 2022 Topsail Sound RV Holly Ridge NC — 3,414 5,898 — 1,357 3,414 7,255 10,669 (974) 2020 Green Mountain Lenoir NC — 1,037 3,075 — 2,956 1,037 6,031 7,068 (2,418) 2006 Lake Gaston Littleton NC — 130 409 — 2,612 130 3,021 3,151 (740) 2006 Lake Myers RV Mocksville NC — 1,504 4,587 — 1,889 1,504 6,476 7,980 (2,908) 2006 Bogue Pines Newport NC — 1,476 2,592 — 236 1,476 2,828 4,304 (895) 2015 Goose Creek Newport NC (12,783) 4,612 13,848 750 3,191 5,362 17,039 22,401 (9,993) 2004 Whispering Pines - NC Newport NC — 3,096 5,081 1 387 3,097 5,468 8,565 (1,695) 2015 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/22 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Harbor Point RV Sneads Ferry NC — 4,633 7,777 — 196 4,633 7,973 12,606 (1,163) 2020 White Oak Shores Stella NC — 5,089 15,416 2,269 5,021 7,358 20,437 27,795 (4,063) 2019 Buena Vista Fargo ND — 4,563 14,949 — 1,961 4,563 16,910 21,473 (6,577) 2011 Meadow Park Fargo ND — 943 2,907 — 436 943 3,343 4,286 (1,349) 2011 Sandy Beach Contoocook NH — 1,755 5,265 — 356 1,755 5,621 7,376 (3,233) 2005 Pine Acres Raymond NH — 3,096 2,102 — 940 3,096 3,042 6,138 (1,055) 2014 Tuxbury Resort South Hampton NH — 3,557 3,910 — 1,621 3,557 5,531 9,088 (2,495) 2007 King Nummy Cape May Court House NJ — 4,027 3,584 — 656 4,027 4,240 8,267 (2,081) 2018 Acorn Campground Green Creek NJ — 3,707 4,642 — 569 3,707 5,211 8,918 (1,933) 2020 Whippoorwill RV Marmon NJ — 4,201 17,589 — — 4,201 17,589 21,790 — 2022 Mays Landing Resort Mays Landing NJ — 536 289 — 1,938 536 2,227 2,763 (389) 2014 Echo Farms Ocean View NJ — 2,840 3,045 — 2,238 2,840 5,283 8,123 (1,509) 2014 Lake and Shore Ocean View NJ — 378 1,192 — 2,769 378 3,961 4,339 (1,842) 2006 Pine Haven Ocean View NJ — 15,586 47,165 — 261 15,586 47,426 63,012 (7,516) 2021 Chestnut Lake Port Republic NJ — 337 796 5 2,374 342 3,170 3,512 (1,013) 2004 Sea Pines Swainton NJ — 198 625 — 4,497 198 5,122 5,320 (1,443) 2006 Pine Ridge at Crestwood Whiting NJ (50,113) 17,367 33,127 — 7,146 17,367 40,273 57,640 (14,965) 2011 Mountain View - NV Henderson NV (29,932) 16,665 25,915 — 1,142 16,665 27,057 43,722 (11,025) 2011 Bonanza Village Las Vegas NV — 908 2,643 (1) 2,832 907 5,475 6,382 (4,050) 1983 Boulder Cascade Las Vegas NV — 2,995 9,020 — 5,118 2,995 14,138 17,133 (9,432) 1998 Cabana Las Vegas NV — 2,648 7,989 — 1,702 2,648 9,691 12,339 (8,335) 1994 Flamingo West Las Vegas NV — 1,730 5,266 — 2,265 1,730 7,531 9,261 (6,381) 1994 Las Vegas Las Vegas NV — 1,049 2,473 14 2,659 1,063 5,132 6,195 (2,042) 2004 Villa Borega Las Vegas NV — 2,896 8,774 — 2,101 2,896 10,875 13,771 (8,383) 1997 Rondout Valley Accord NY — 1,115 3,240 — 3,218 1,115 6,458 7,573 (2,354) 2006 Alpine Lake RV Resort Corinth NY — 4,783 14,125 153 4,106 4,936 18,231 23,167 (9,427) 2005 Lake George Escape Lake George NY — 3,562 10,708 — 13,397 3,562 24,105 27,667 (8,837) 2005 The Woodlands Lockport NY (41,219) 12,183 39,687 6 8,510 12,189 48,197 60,386 (17,543) 2011 Greenwood Village Manorville NY — 3,667 9,414 484 7,431 4,151 16,845 20,996 (11,668) 1998 Brennan Beach Pulaski NY — 7,325 21,141 — 7,849 7,325 28,990 36,315 (15,021) 2005 Lake George Schroon Valley Warrensburg NY — 540 1,626 — 503 540 2,129 2,669 (1,017) 2008 Kenisee Lake Jefferson OH — 295 696 4 685 299 1,381 1,680 (653) 2004 Bay Point Marina Marblehead OH — 8,575 17,037 — 867 8,575 17,904 26,479 (1,939) 2021 Wilmington Wilmington OH — 235 555 3 1,118 238 1,673 1,911 (644) 2004 Initial Cost to ELS Costs Capitalized Gross Amount Carried at 12/31/22 Real Estate (1) Location Encumbrances Land Depreciable Property Land Depreciable Property Land Depreciable Property Total (3) Accumulated Date of Bend Bend OR — 733 1,729 10 4,061 743 5,790 6,533 (1,889) 2004 Shadowbrook Clackamas OR — 1,197 3,693 — 1,799 1,197 5,492 6,689 (3,611) 1997 Pacific City Cloverdale OR — 1,076 2,539 15 4,913 1,091 7,452 8,543 (2,647) 2004 Falcon Wood Village Eugene OR (12,511) 1,112 3,426 — 1,585 1,112 5,011 6,123 (3,383) 1997 Portland Fairview Fairview OR (19,051) 7,330 10,278 — 1,260 7,330 11,538 18,868 (4,204) 2016 Quail Hollow Fairview OR — — 3,249 — 930 — 4,179 4,179 (3,252) 1997 South Jetty Florence OR — 678 1,598 9 3,237 687 4,835 5,522 (1,563) 2004 Seaside Seaside OR — 891 2,101 12 2,304 903 4,405 5,308 (1,895) 2004 Whalers Rest South Beach OR — 754 1,777 10 1,687 764 3,464 4,228 (1,605) 2004 Hope Valley Turner OR — 7,373 14,517 — 493 7,373 15,010 22,383 (1,391) 2021 Mt. Hood Village Welches OR — 1,817 5,733 — 14,485 1,817 20,218 22,035 (5,941) 2002 Greenbriar Village Bath PA — 8,359 16,941 — 1,212 8,359 18,153 26,512 (7,157) 2011 Sun Valley Bowmansville PA — 866 2,601 — 1,701 866 4,302 5,168 (1,604) 2009 Green Acres Breinigsville PA (34,575) 2,680 7,479 — 7,004 2,680 14,483 17,163 (10,953) 1988 Gettysburg Farm D

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements present the results of operations, financial position and cash flows of ELS, its majority-owned and controlled subsidiaries and variable interest entities (“VIEs”) in which ELS is the primary beneficiary. Intercompany balances and transactions have been eliminated. The Operating Partnership meets the criteria as a VIE, where we are the general partner and controlling owner of approximately 95.3%. The limited partners do not have substantive kick-out or participating rights. Our sole significant asset is our investment in the Operating Partnership, and consequently, substantially all of our assets and liabilities represent those assets and liabilities of the Operating Partnership. Additionally, we have the power to direct the Operating Partnership's activities and the obligation to absorb its losses or the right to receive its benefits. Accordingly, we are the primary beneficiary, and we have continued to consolidate the Operating Partnership. Equity method of accounting is applied to entities in which ELS does not have a controlling interest or for VIEs in which ELS is not considered the primary beneficiary, but with respect to which it can exercise significant influence over the operations and major decisions. Our exposure to losses associated with unconsolidated joint ventures is primarily limited to the carrying value of these investments. Accordingly, distributions from a joint venture in excess of our carrying value are recognized in earnings.
Use of Estimates	Use of EstimatesThe preparation of the consolidated financial statements in conformity with U.S. Generally Accepted Accounting Principles (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. All property and site counts and acreage amounts are unaudited.
Reclassifications	ReclassificationsCertain prior period amounts have been reclassified to conform to the current year presentation.
Investment in Real Estate	Investment in Real Estate Investment in real estate is recorded at cost less accumulated depreciation. Direct and indirect costs related to real estate improvement projects are capitalized, including salaries and related benefits of employees who are directly responsible for and spend their time on the execution and supervision of such projects. Land improvements consist primarily of improvements such as grading, landscaping and infrastructure items, such as streets, sidewalks or water mains. Improvements to buildings and other depreciable property include clubhouses, laundry facilities, maintenance storage facilities, rental units and furniture, fixtures and equipment. For development and expansion projects, we capitalize direct project costs, such as construction, architectural and legal, as well as, indirect project costs such as interest, real estate taxes and salaries and related benefits of employees who are directly involved in the project. Capitalization of these costs begins when the activities and related expenditures commence and cease when the project, or a portion of the project, is substantially complete and ready for its intended use. Depreciation is computed on a straight-line basis based on the estimated useful lives of the associated real estate assets. Useful Lives Land and Building Improvements 10-30 Manufactured Homes 10-25 Furniture, Fixture and Equipment 5 In-place leases Expected term Above and below-market leases Applicable lease term Long-lived assets to be held and used, including our investment in real estate, are evaluated for impairment indicators quarterly or whenever events or changes in circumstances indicate a possible impairment. Our judgments regarding the existence of impairment indicators are based on factors such as operational performance, market conditions, environmental and legal factors. Future events could occur which would cause us to conclude that impairment indicators exist and an impairment loss is warranted. If an impairment indicator exists related to a long-lived asset that is held and used, the expected future undiscounted cash flows are compared against the carrying amount of that asset. Forecasting cash flows requires us to make estimates and assumptions on various inputs including, but not limited to, rental revenue and expense growth rates, occupancy, levels of capital expenditure and capitalization rates. If the sum of the estimated undiscounted cash flows is less than the carrying amount of the asset, an impairment loss is recorded for the carrying amount in excess of the estimated fair value, if any, of the asset. Hurricane Ian made landfall on the west coast of Florida on September 28, 2022. The most significant damage to our properties occurred in or near the Fort Myers area. As a result of the storm event and the damage caused, we wrote down the carrying value of certain assets by approximately $5.4 million during the year ended December 31, 2022. The impairment charge recorded was offset by revenue recorded of $5.4 million related to the expected insurance recovery related to the loss. Both the impairment charge and the offsetting revenue are included in Gain/(loss) on sale of real estate and impairment, net in the Consolidated Statements of Income and Comprehensive Income.
Acquisitions	Acquisitions We account for acquisitions of investments in real estate by assessing each acquisition to determine if it meets the definition of a business or if it qualifies as an asset acquisition. We apply a screen test to evaluate if substantially all the fair value of the acquired property is concentrated in a single identifiable asset or group of similar identifiable assets to determine whether a transaction is accounted for as an asset acquisition or business combination. As most of our real estate acquisitions are concentrated in either a single asset or a group of similar identifiable assets, our real estate transactions are generally accounted for as asset acquisitions, which permits the capitalization of transaction costs to the basis of the acquired property. In estimating the fair values for purposes of allocating the purchase price, we utilize a number of sources, including independent appraisals or internal valuations that may be available in connection with the acquisition or financing of the respective Property and other market data. We also consider information obtained about each Property as a result of our due diligence, marketing and leasing activities in estimating the fair value of the tangible and intangible assets acquired and liabilities assumed. The following methods and assumptions are used to estimate the fair value of each class of asset acquired and liability assumed: Land – Market approach based on similar, but not identical, transactions in the market. Adjustments to comparable sales based on both quantitative and qualitative data. Depreciable property – Cost approach based on market comparable data to replace adjusted for local variations, inflation and other factors. Manufactured homes – Sales comparison approach based on market prices for similar homes adjusted for differences in age or size. In-place leases – In-place leases are determined through a combination of estimates of market rental rates and expense reimbursement levels as well as an estimate of the length of time required to replace each lease. Above-market assets/below-market liabilities – Income approach based on discounted cash flows comparing contractual cash flows to be paid pursuant to the leases and our estimate of fair market lease rates over the remaining non-cancelable lease terms. For below-market leases, we also consider remaining initial lease terms plus any renewal periods. Notes receivable – Income approach based on discounted cash flows comparing contractual cash flows at a market rate adjusted based on particular notes' or note holders' down payment, credit score and delinquency status. Mortgage notes payable – Income approach based on discounted cash flows comparing contractual cash flows to cash flows of similar debt discounted based on market rates.
Intangible and Goodwill	Intangibles and Goodwill We record acquired intangible assets at their estimated fair value separate and apart from goodwill. We amortize identified intangible assets and liabilities that are determined to have finite lives over the period the assets and liabilities are expected to contribute directly or indirectly to the future cash flows of the Property or business acquired. Intangible assets subject to amortization are reviewed for impairment whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. An impairment loss is recognized if the carrying amount of an intangible asset is not recoverable and its carrying amount exceeds its estimated fair value. The excess of the cost of an acquired entity over the net of the amounts assigned to assets acquired (including identified intangible assets) and liabilities assumed in a business combination is recorded as goodwill. Goodwill is not amortized but is tested for impairment at a level of reporting referred to as a reporting unit on an annual basis, or more frequently if events or changes in circumstances indicate that the asset might be impaired.
Assets Held for Sale	Assets Held for SaleIn determining whether to classify a real estate asset held for sale, we consider whether: (i) management has committed to a plan to sell the asset; (ii) the asset is available for immediate sale in its present condition, subject only to terms that are usual and customary; (iii) we have initiated a program to locate a buyer; (iv) we believe that the sale of the real estate asset is probable within one year; (v) we are actively marketing the investment property for sale at a price that is reasonable in relation to its current value and (vi) actions required for us to complete the plan indicate that it is unlikely that any significant changes will be made. If all of the above criteria are met, we classify the real estate asset as held for sale. When all of the above criteria are met, we discontinue depreciation or amortization of the asset, measure it at the lower of its carrying amount or its fair value less estimated cost to sell and present it separately as an asset held for sale, net on the Consolidated Balance Sheets. We also present the liabilities related to assets held for sale, if any, separately on the Consolidated Balance Sheets. In connection with the held for sale evaluation, if the disposal represents a strategic shift that has, or will have, a major effect on our consolidated financial statements, then the transaction is presented as discontinued operations.
Restricted Cash	Restricted CashAs of December 31, 2022 and 2021, restricted cash consisted of $19.7 million and $29.3 million, respectively, primarily related to cash reserved for customer deposits and escrows for insurance and real estate taxes.
Fair Value of Financial Instruments	Fair Value of Financial Instruments We disclose the estimated fair value of our financial instruments according to a fair value hierarchy. The valuation hierarchy is based on the transparency of the lowest level of input that is significant to the valuation of an asset or a liability as of the measurement date. The three levels are defined as follows: Level 1 - Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 - Inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 - Inputs to the valuation methodology are unobservable and significant to the fair value measurement. The carrying values of cash and restricted cash, accounts receivable and accounts payable approximate their fair market values due to the short-term nature of these instruments. The carrying value of the notes receivable approximates the fair market value as the interest rates are generally comparable to current market rates. Concentrations of credit risk with respect to notes receivable are limited due to the size of the receivable and geographic diversity of the underlying Properties. The fair market value of mortgage notes payable, the term loan and interest rate derivative are measured with Level 2 inputs using quoted prices and observable inputs from similar liabilities as disclosed in Note 9. Borrowing Arrangements and Note 10. Derivative Instruments and Hedging Activities. We also utilize Level 2 and Level 3 inputs as part of our determination of the purchase price allocation for our acquisitions as disclosed in Note 6. Investment in Real Estate.
Deferred Financing Costs, Net	Deferred Financing Costs, NetDeferred financing costs are being amortized over the terms of the respective loans on a straight-line basis. Unamortized deferred financing costs are written-off when debt is retired before the maturity date.
Allowance for Doubtful Accounts	Allowance for Credit LossesWe account for allowance for credit losses under the current expected credit loss ("CECL") impairment model for our financial assets, including receivables from tenants, receivable for annual membership subscriptions, Contracts Receivable and Chattel Loans (See Note 8. Notes Receivable, Net for definition of these terms), and presents the net amount of the financial instrument expected to be collected. The CECL impairment model requires an estimate of expected credit losses, measured over the contractual life of an instrument, that considers forecasts of future economic conditions in addition to information about past events and current conditions.
Revenue Recognition	Revenue Recognition Our revenue streams are predominantly derived from customers renting our Sites or entering into membership subscriptions. Our MH Sites and annual RV and marina Sites are leased on an annual basis. Seasonal RV and marina Sites are leased to customers generally for one Leases , and is recognized over the term of the respective lease or the length of a customer's stay. We do not separate expenses reimbursed by our customers (“utility recoveries”) from the associated rental revenue as we meet the practical expedient criteria to combine these lease and non-lease components. We assessed the criteria and concluded that the timing and pattern of transfer for rental revenue and the associated utility recoveries are the same and because our leases qualify as operating leases, we account for and present rental revenue and utility recoveries as a single component under Rental income in our Consolidated Statements of Income and Comprehensive Income. A membership subscription gives the customer the right to a set schedule of usage at a specified group of Properties. Payments are deferred and recognized on a straight-line basis over the one-year period in which access to Sites at certain Properties are provided. Membership upgrades grant certain additional access rights to the customer and require non-refundable upfront payments. The non-refundable upfront payments are recognized on a straight-line basis over 20 years, which is our estimated membership upgrade contract term. Income from home sales is recognized when the earnings process is complete. The earnings process is complete when the home has been delivered, the purchaser has accepted the home and title has transferred. Sales from membership subscriptions, upgrades and home sales are accounted for in accordance with ASC 606, Revenue from Contracts with Customers.
Stock Based Compensation	Stock Based Compensation Stock-based compensation expense for restricted stock awards with service conditions is measured based on the grant date fair value and recognized on a straight-line basis over the requisite service period of the individual grants. Stock-based compensation expense for restricted stock awards with performance conditions is measured based on the grant date fair value and recognized on a straight-line basis over the performance period of the individual grants, when achieving the performance targets is considered probable. We estimate and revisit the probability of achieving the performance targets periodically by updating our forecasts throughout the performance period as necessary. We also issue stock options by estimating the grant date fair value using the Black-Scholes option-pricing model and recognizing over the vesting period for options that are expected to vest. We estimate forfeitures at the time of grant based on historical experience, updated for changes in facts and circumstances, as appropriate, and in subsequent periods if actual forfeitures differ from those estimates. The expected volatility assumption is calculated based on our historical volatility, which is calculated over a period of time commensurate with the expected term of the options being valued. The risk-free interest rate assumption is based upon the U.S. Treasury yield curve in effect at the time of grant. The dividend yield assumption is based on our expectation of dividend payouts.
Non-Controlling Interests	Non-Controlling Interests The OP Units are exchangeable for shares of common stock on a one-for-one basis at the option of the Common OP Unitholders, which we may, in our discretion, cause the Operating Partnership to settle in cash. The exchange is treated as a capital transaction, which results in an allocation between stockholders' equity and non-controlling interests to account for the change in the respective percentage ownership of the underlying equity of the Operating Partnership. Net income is allocated to Common OP Unitholders based on their respective ownership percentage of the Operating Partnership. Such ownership percentage is calculated by dividing the number of OP Units held by the Common OP Unitholders by the total OP Units held by the Common OP Unitholders and the shares of common stock held by the common stockholders. Issuance of additional shares of common stock or OP Units would change the percentage ownership of both the Non-controlling interests – Common OP Units and the common stockholders.
Income Taxes	Income TaxesDue to our structure as a REIT, the results of operations contain no provision for U.S. federal income taxes for the REIT.The REIT is entitled to utilize the net operating loss carryforward only to the extent that the REIT taxable income exceeds our deduction for dividends paid. Due to the uncertainty regarding the use of the REIT net operating loss carryforward, no net tax asset has been recorded as of December 31, 2022 and 2021. In addition, we own certain TRSs, which are subject to federal and state income taxes at regular corporate tax rates. Overall, the TRSs have federal net operating loss carryforwards. Due to the uncertainty regarding the realization of these deferred tax assets, we have maintained a full valuation allowance as of December 31, 2022 and 2021. The REIT remains subject to certain foreign, state and local income, excise or franchise taxes; however, they are not material to our operating results or financial position. We do not have unrecognized tax benefit items. We, or one of our Subsidiaries, file income tax returns in the U.S. federal jurisdiction, various U.S. state jurisdictions and Canada. With few exceptions, we are no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 2018.
Derivatives	Cash Flow Hedges of Interest Rate Risk We record all derivatives at fair value. Our objective in utilizing interest rate derivatives is to add stability to our interest expense and to manage our exposure to interest rate movements. To accomplish this objective, we primarily use interest rate swaps as part of our interest rate risk management strategy. Interest rate swaps designated as cash flow hedges involve the receipt of variable amounts from a counterparty in our exchange for making fixed-rate payments over the life of the agreements without exchange of the underlying notional amount. The changes in the fair value of the designated derivative that qualify as a cash flow hedge are recorded in Accumulated other comprehensive income (loss) on the Consolidated Balance Sheets and subsequently reclassified into earnings on the Consolidated Statements of Income and Comprehensive Income in the period that the hedged forecasted transaction affects earnings.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Property, Plant and Equipment	Depreciation is computed on a straight-line basis based on the estimated useful lives of the associated real estate assets. Useful Lives Land and Building Improvements 10-30 Manufactured Homes 10-25 Furniture, Fixture and Equipment 5 In-place leases Expected term Above and below-market leases Applicable lease term
Allowance for Credit Loss	Our allowance for credit losses was as follows: December 31, (amounts in thousands): 2022 2021 Balance, beginning of year $ 21,049 $ 14,460 Provision for losses 5,242 8,669 Write-offs (5,920) (2,080) Balance, end of year $ 20,371 $ 21,049
Tax Treatment Of Dividends And Distributions Table	During the years ended December 31, 2022, 2021 and 2020, our tax treatment of common stock distributions was as follows (unaudited): 2022 2021 2020 Tax status of common stock distributions deemed paid during the year: Ordinary income $ 1.483 $ 1.538 $ 1.234 Long-term capital gains — — 0.006 Non-dividend distributions 0.152 — 0.057 Distributions declared per common stock outstanding $ 1.635 $ 1.538 $ 1.297

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Schedule of Future Minimum Rents Expected to be Received	The following table presents future minimum rents expected to be received under long-term non-cancelable tenant leases, as well as those leases that are subject to long-term agreements governing rent payments and increases: (amounts in thousands) As of December 31, 2022 2023 $ 108,979 2024 109,666 2025 42,875 2026 23,725 2027 22,329 Thereafter 56,557 Total $ 364,131
Schedule of Quantitative Disclosures for Lessees	The following table presents the operating lease payments for the year ended December 31, 2022, 2021 and 2020: Years Ended December 31, (amounts in thousands) 2022 2021 2020 Fixed lease cost: Ground leases (1) $ 3,601 $ 5,906 $ 5,912 Office and other leases 3,739 3,529 3,243 Variable lease cost: Ground leases (1) 1,938 871 652 Office and other leases — 50 111 Total lease cost $ 9,278 $ 10,356 $ 9,918 __________________ (1) The Westwinds ground leases expired August 31, 2022, for additional information see Part I. Item 1. Financial Statements—Note 16. Commitments and Contingencies.
Summary of Minimum Future Operating Lease Payments	The following table summarizes our minimum future rental payments, excluding variable costs, which are discounted by our incremental borrowing rate to calculate the lease liability for our operating leases as of December 31, 2022: (amounts in thousands) Ground Leases Office and Other Leases Total 2023 $ 668 $ 3,770 $ 4,438 2024 675 3,407 4,082 2025 680 3,108 3,788 2026 684 2,612 3,296 2027 689 2,424 3,113 Thereafter 4,525 10,794 15,319 Total undiscounted rental payments 7,921 26,115 34,036 Less imputed interest (2,075) (3,920) (5,995) Total lease liabilities $ 5,846 $ 22,195 $ 28,041

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Schedule of Calculation of Numerator and Denominator in Earnings Per Share	Basic and fully diluted earnings per share are based on the weighted average shares outstanding during each year. The following table sets forth the computation of basic and diluted earnings per share of common stock (Common Share), for the years ended December 31, 2022, 2021 and 2020: Years Ended December 31, (amounts in thousands, except per share data) 2022 2021 2020 Numerators: Net income available to Common Stockholders—Basic $ 284,611 $ 262,462 $ 228,268 Amounts allocated to dilutive securities 14,198 13,522 13,132 Net income available to Common Stockholders—Fully Diluted $ 298,809 $ 275,984 $ 241,400 Denominator: Weighted average Common Shares outstanding—Basic 185,780 182,917 181,828 Effect of dilutive securities: Exchange of Common OP Units for Common Shares 9,289 9,739 10,484 Stock options and restricted stock 186 227 243 Weighted average Common Shares outstanding—Fully Diluted 195,255 192,883 192,555 Earnings per Common Share—Basic: $ 1.53 $ 1.43 $ 1.26 Earnings per Common Share—Fully Diluted: $ 1.53 $ 1.43 $ 1.25

Common Stock and Other Equity_2

Common Stock and Other Equity Related Transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Schedule of Stock by Class	The following table presents the shares that were issued under our prior ATM equity offering programs, during the years ended December 31, 2022, 2021 and 2020: Years Ended December 31, (amounts in thousands, except share data) 2022 2021 2020 Shares of common stock sold 328,123 1,660,290 — Weighted average price $ 86.46 $ 84.48 $ — Total gross proceeds $ 28,370 $ 140,254 $ — Commissions paid to sales agents $ 389 $ 1,816 $ —
Schedule of Common Stock Outstanding Roll Forward	The following table presents the changes in our outstanding common stock (excluding OP Units of 9,265,565, 9,305,651 and 10,479,194 outstanding at December 31, 2022, 2021 and 2020, respectively): Years Ended December 31, 2022 2021 2020 Shares outstanding at January 1, 185,640,379 182,230,631 182,089,595 Common stock issued through the ATM Equity Offering Program and its predecessor 328,123 1,660,290 — Common stock issued through exchange of OP Units 40,086 1,601,266 12,028 Common stock issued through exercise of options — — — Common stock issued through restricted stock grants 130,600 162,955 151,104 Common stock forfeitures (11,881) — — Common stock issued through ESPP and Dividend Reinvestment Plan 37,660 32,778 32,099 Common stock repurchased and retired (44,669) (47,541) (54,195) Shares outstanding at December 31, 186,120,298 185,640,379 182,230,631
Schedule of Dividends Declared	The following regular quarterly distributions have been declared and paid to common stockholders and Common OP Unitholders since January 1, 2020: Distribution Amount Per Share For the Quarter Ended Stockholder Record Date Payment Date $0.3425 March 31, 2020 March 27, 2020 April 10, 2020 $0.3425 June 30, 2020 June 26, 2020 July 10, 2020 $0.3425 September 30, 2020 September 25, 2020 October 9, 2020 $0.3425 December 31, 2020 December 24, 2020 January 8, 2021 $0.3625 March 31, 2021 March 26, 2021 April 9, 2021 $0.3625 June 30, 2021 June 25, 2021 July 9, 2021 $0.3625 September 30, 2021 September 24, 2021 October 8, 2021 $0.3625 December 31, 2021 December 31, 2021 January 14, 2022 $0.4100 March 31, 2022 March 25, 2022 April 8, 2022 $0.4100 June 30, 2022 June 24, 2022 July 8, 2022 $0.4100 September 30, 2022 September 30, 2022 October 14, 2022 $0.4100 December 31, 2022 December 30, 2022 January 13, 2023

Investment in Real Estate (Tabl

Investment in Real Estate (Tables)	12 Months Ended
	Dec. 31, 2022
Real Estate [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table summarizes the fair value of the assets acquired and liabilities assumed for the years ended December 31, 2022, 2021 and 2020, which we determined using Level-3 inputs for land and buildings and other depreciable property and Level-2 inputs for the others: Years Ended December 31, (amounts in thousands) 2022 2021 2020 Assets acquired Land $ 64,514 $ 343,614 $ 150,909 Buildings and other depreciable property 71,498 265,182 87,749 Intangible — 33,250 — In-place leases (a) 5,576 22,135 6,821 Goodwill — 9,586 — Manufactured homes (a) — 610 2,621 Net investment in real estate $ 141,588 $ 674,377 $ 248,100 Other assets 772 5,376 153 Total assets acquired $ 142,360 $ 679,753 $ 248,253 Liabilities assumed Mortgage notes payable $ — $ 39,986 $ 6,873 Below-market lease liability (b) — 8,169 — Other liabilities 2,347 17,929 2,313 Total liabilities assumed $ 2,347 $ 66,084 $ 9,186 Net assets acquired $ 140,013 $ 613,669 $ 239,067 _____________________ (a) Manufactured homes and in-place leases are included in buildings and other depreciable property on the Consolidated Balance Sheets. (b) Below-market lease liability is included in accounts payable and other liabilities on the Consolidated Balance Sheets.

Investment in Unconsolidated _2

Investment in Unconsolidated Joint Ventures (Tables)	12 Months Ended
	Dec. 31, 2022
Equity Method Investments and Joint Ventures [Abstract]
Schedule of Investments in Unconsolidated Joint Ventures	The following table summarizes our investment in unconsolidated joint ventures (investment amounts in thousands with the number of Properties shown parenthetically for the years ended December 31, 2022 and 2021, respectively): Investment as of December 31, Income/(Loss) for Years Ended December 31, Investment Location Number Economic Interest (a) 2022 2021 2022 2021 2020 Meadows Various (2,2) 1,077 50 % $ 158 $ — $ 2,458 $ 2,010 $ 1,879 Lakeshore Florida (3,3) 721 (b) 2,625 2,638 683 568 1,405 Voyager Arizona (1,1) — 33 % (c) 139 141 43 556 1,616 ECHO JV Various — 50 % (d) 2,963 18,136 958 773 499 RVC Various 1,282 80 % (e) 60,323 49,397 (587) (26) — Mulberry Farms Arizona 200 50 % 9,902 — (169) — — Hiawassee KOA JV Georgia 283 50 % 5,294 — (23) — — 3,563 $ 81,404 $ 70,312 $ 3,363 $ 3,881 $ 5,399 _____________________ (a) The percentages shown approximate our economic interest as of December 31, 2022. Our legal ownership interest may differ. (b) Includes two joint ventures in which we own a 65% interest in each and the Crosswinds joint venture in which we own a 49% interest. (c) Voyager joint venture represents a 33% interest in the utility plant servicing this Property. (d) On December 22, 2022, we completed the acquisition of all manufactured homes held by the ECHO joint venture for a purchase price of $10.0 million. (e) Includes three joint ventures of which one joint venture owns a portfolio of seven operating RV communities and two joint ventures each own an RV property under development.

Borrowing Arrangements (Tables)

Borrowing Arrangements (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Fair Value of Mortgage Debt	The following table presents the fair value of our mortgage notes payable: As of December 31, 2022 As of December 31, 2021 (amounts in thousands) Fair Value Carrying Value Fair Value Carrying Value Mortgage notes payable, excluding deferred financing costs $ 2,043,412 $ 2,718,114 $ 2,743,527 $ 2,654,086
Aggregate Payments of Principal on Long-Term Borrowings	The following table presents the aggregate scheduled payments of principal on long-term borrowings for each of the next five years and thereafter as of December 31, 2022: (amounts in thousands) Amount 2023 $ 154,814 2024 74,214 2025 349,820 2026 366,784 2027 269,481 Thereafter 2,200,866 Net unamortized premiums 136 Unamortized deferred financing costs (28,131) Total $ 3,387,984

Derivative Instruments and He_2

Derivative Instruments and Hedging Activities (Tables)	12 Months Ended
	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair Value of Derivative Financial Instruments	Our derivative financial instrument is classified as Level 2 in the fair value hierarchy. The following table presents the fair value of our derivative financial instrument: As of December 31, (amounts in thousands) Balance Sheet Location 2022 2021 Interest Rate Swap Other assets, net $ 19,119 $ 3,524
Effect of Derivative Instruments on Consolidated Statements of Operations	The table below presents the effect of our derivative financial instrument on the Consolidated Statements of Income and Comprehensive Income: Derivatives in Cash Flow Hedging Relationship Amount of (gain)/loss recognized Location of (gain)/ loss reclassified from Amount of (gain)/loss reclassified from (amounts in thousands) 2022 2021 2020 (amounts in thousands) 2022 2021 2020 Interest Rate Swap $ (19,904) $ (2,777) $ 1,561 Interest Expense $ (4,309) $ 746 $ 1,941

Deferred Revenue of Membershi_2

Deferred Revenue of Membership Upgrade Sales and Deferred Commission Expense (Tables)	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Schedule of Change in Deferred Revenue and Deferred Commissions	The components of the change in deferred revenue entry of membership subscriptions and deferred commission expense were as follows: As of (amounts in thousands) 2022 2021 Deferred revenue - upfront payments from membership upgrade sales as of December 31, $ 163,957 $ 138,878 Membership upgrade sales current period, gross 34,661 36,270 Revenue recognized from membership upgrade sales upfront payments (12,958) (11,191) Net increase in deferred revenue - upfront payments from membership grade sales 21,703 25,079 Deferred revenue - upfront payments from membership upgrade sales as of December 31, (a) $ 185,660 $ 163,957 Deferred commission expense as of December 31, $ 47,349 $ 42,471 Deferred commission expense 7,193 8,657 Commission expense recognized (4,101) (3,779) Net increase in deferred commission expense 3,092 4,878 Deferred commission expense as of December 31, $ 50,441 $ 47,349 _____________________ (a) Included in Deferred membership revenue on the Consolidated Balance Sheet.

Equity Incentive Awards (Tables

Equity Incentive Awards (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Summary of Restricted Stock Activities and Related Information	A summary of our restricted stock activities and related information, is as follows: Number of Shares Weighted Average Grant Date Fair Value Per Share Balance at December 31, 2019 418,742 $48.32 Shares granted 151,104 $56.07 Shares forfeited/cancelled — $— Shares vested (221,055) $47.74 Balance at December 31, 2020 348,791 $53.06 Shares granted 162,955 $50.42 Shares forfeited/cancelled — $— Shares vested (196,839) $60.91 Balance at December 31, 2021 314,907 $53.98 Shares granted 130,600 $77.47 Shares forfeited/cancelled (11,881) $33.35 Shares vested (167,244) $48.99 Balance at December 31, 2022 266,382 $69.24
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The fair value of stock options granted was estimated on the grant date using the Black-Scholes-Merton model. The following table includes the assumptions made in the valuation: 2022 2021 Dividend Yield 2.1% 2.1% Risk-free interest rate 2.8% 1.0% Expected Life 5.6 years 5.6 years Expected Volatility 26.5% 26.1% Weighted Average Grant Date Fair Value Per Share $18.40 $18.04
Summary of Stock Option Activity	A summary of our stock option activity and related information, is as follows: Shares Subject To Options Weighted Average Weighted Average Outstanding Contractual Life (in years) Average Intrinsic Value (in millions) Balance at December 31, 2019 41,500 $40.65 7.3 $1.2 Options issued 16,090 $66.81 Balance at December 31, 2020 57,590 $47.96 7.2 $0.9 Options issued 16,185 $68.74 Balance at December 31, 2021 73,775 $52.52 6.9 $2.6 Options issued 7,210 $79.72 Balance at December 31, 2022 80,985 $54.94 6.19 $1.0 Exercisable at December 31, 2022 71,015 $52.21 5.8 $1.0

Reportable Segments (Tables)

Reportable Segments (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Summary of Segment Financial Information	The following tables summarize our segment financial information for the years ended December 31, 2022, 2021 and 2020: Year Ended December 31, 2022 (amounts in thousands) Property Home Sales Consolidated Operations revenues $ 1,291,467 $ 139,630 $ 1,431,097 Operations expenses (656,839) (121,196) (778,035) Income from segment operations 634,628 18,434 653,062 Interest income 5,722 1,701 7,423 Depreciation and amortization (192,302) (10,060) (202,362) Income (loss) from operations $ 448,048 $ 10,075 $ 458,123 Reconciliation to consolidated net income: Corporate interest income 7 Income from other investments, net 8,553 General and administrative (44,857) Other expenses (8,646) Interest and related amortization (116,562) Equity in income of unconsolidated joint ventures 3,363 Early debt retirement (1,156) Consolidated net income $ 298,825 Total assets $ 5,228,575 $ 263,944 $ 5,492,519 Capital improvements $ 227,172 $ 145,627 $ 372,799 Year Ended December 31, 2021 (amounts in thousands) Property Home Sales Consolidated Operations revenues $ 1,187,535 $ 117,297 $ 1,304,832 Operations expenses (594,503) (105,959) (700,462) Income from segment operations 593,032 11,338 604,370 Interest income 5,068 1,918 6,986 Depreciation and amortization (177,897) (10,547) (188,444) Loss on sale of real estate, net (59) — (59) Income (loss) from operations $ 420,144 $ 2,709 $ 422,853 Reconciliation to consolidated net income: Corporate interest income 30 Income from other investments, net 4,555 General and administrative (39,576) Other expenses (4,241) Interest and related amortization (108,718) Equity in income of unconsolidated joint ventures 3,881 Early debt retirement (2,784) Consolidated net income $ 276,000 Total assets $ 5,056,991 $ 250,880 $ 5,307,871 Capital improvements $ 193,895 $ 96,395 $ 290,290 Year Ended December 31, 2020 (amounts in thousands) Property Home Sales Consolidated Operations revenues $ 1,044,098 $ 63,525 $ 1,107,623 Operations expenses (515,002) (57,253) (572,255) Income from segment operations 529,096 6,272 535,368 Interest income 4,385 2,754 7,139 Depreciation and amortization (144,235) (10,896) (155,131) Income (loss) from operations $ 389,246 $ (1,870) $ 387,376 Reconciliation to consolidated net income: Corporate interest income 15 Income from other investments, net 4,026 General and administrative (39,276) Other expenses (2,567) Interest and related amortization (102,771) Equity in income of unconsolidated joint ventures 5,399 Early debt retirement (10,786) Consolidated net income $ 241,416 Total assets $ 4,160,216 $ 258,753 $ 4,418,969 Capital Improvements $ 157,467 $ 59,615 $ 217,082
Summary of Financial Information for the Property Operations Segment	The following table summarizes our financial information for the Property Operations segment for the years ended December 31, 2022, 2021 and 2020: Years Ended December 31, (amounts in thousands) 2022 2021 2020 Revenues: Rental income $ 1,103,357 $ 1,015,879 $ 907,305 Annual membership subscriptions 63,215 58,251 53,085 Membership upgrade sales current period, gross 34,661 36,270 21,739 Membership upgrade sales upfront payments, deferred, net (21,703) (25,079) (12,062) Other income 56,144 50,298 46,008 Gross revenues from ancillary services 55,793 51,916 28,023 Total property operations revenues 1,291,467 1,187,535 1,044,098 Expenses: Property operating and maintenance 437,764 393,256 348,394 Real estate taxes 74,145 72,671 66,120 Sales and marketing, gross 23,513 23,743 17,332 Membership sales commissions, deferred, net (3,196) (5,075) (1,660) Cost of ancillary services 28,969 25,529 12,920 Ancillary operating expenses 21,561 18,400 13,929 Property management 74,083 65,979 57,967 Total property operations expenses 656,839 594,503 515,002 Income from property operations segment $ 634,628 $ 593,032 $ 529,096 The following table summarizes our financial information for the Home Sales and Rentals Operations segment for the years ended December 31, 2022, 2021 and 2020: Years Ended December 31, (amounts in thousands) 2022 2021 2020 Revenues: Rental income (1) $ 15,244 $ 16,696 $ 16,438 Gross revenue from home sales and brokered resales 124,386 100,601 47,087 Total revenues 139,630 117,297 63,525 Expenses: Cost of home sales and brokered resales 110,043 95,094 46,735 Home selling expenses 5,760 5,138 4,572 Rental home operating and maintenance 5,393 5,727 5,946 Total expenses 121,196 105,959 57,253 Income from home sales and rentals operations segment $ 18,434 $ 11,338 $ 6,272 _____________________ (1) Rental income within Home Sales and Rentals Operations does not include base rent related to the rental home Sites. Base rent is included within property operations.

Organization (Detail)

Organization (Detail) - shares	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Units of partnership interest (in shares)	9,265,565	9,305,651	10,479,194
Operating Partnership
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Ownership interest (percent)	95.30%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands													12 Months Ended
	Jan. 13, 2023	Oct. 14, 2022	Jul. 08, 2022	Apr. 08, 2022	Jan. 14, 2022	Oct. 08, 2021	Jul. 09, 2021	Apr. 09, 2021	Jan. 08, 2021	Oct. 09, 2020	Jul. 10, 2020	Apr. 10, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Significant Accounting Policies
Intangibles including goodwill													$ 55,600	$ 55,400
Intangible assets													38,000	38,000
Goodwill													17,600	17,400
Accumulated amortization of identified intangible assets													7,700	3,300
Expected to be recognized in year one													3,000
Expected to be recognized in year two													3,000
Expected to be recognized in year three													3,000
Expected to be recognized in year four													3,000
Expected to be recognized in year five													$ 3,000
Remaining useful life													14 years
Cash and cash equivalents, restricted cash													$ 19,700	29,300
Deferred financing costs													28,100	28,900
Accounts receivable, allowance for credit loss													$ 20,371	21,049	$ 14,460
Estimated membership upgrade contract term													20 years
OP units to common stock exchange ratio													1
Operating loss carryforwards													$ 51,700	51,700
Net operating loss carryforward offset tax														22,400
Aggregate cost in real estate U.S federal tax basis													5,000,000
Net investment in notes receivable U.S federal tax basis													52,600
Quarterly distribution paid per common share (usd per share)		$ 0.4100	$ 0.4100	$ 0.4100	$ 0.3625	$ 0.3625	$ 0.3625	$ 0.3625	$ 0.3425	$ 0.3425	$ 0.3425	$ 0.3425
Cumulative effect of change in accounting principle													1,517,485	$ 1,486,171	$ 1,304,755	$ 1,321,888
Subsequent Event
Significant Accounting Policies
Quarterly distribution paid per common share (usd per share)	$ 0.4100
Quarterly distribution for tax purposes (usd per share)	0.404990
Distribution payable for 2023 (in usd per share)	$ 0.005010
Hurricane Ian
Significant Accounting Policies
Offsetting insurance recovery													40,600
Expenses related to removal and cleanup													40,600
Hurricane Ian | Florida
Significant Accounting Policies
Offsetting insurance recovery													5,400
Impairment charge													$ 5,400
Minimum
Significant Accounting Policies
Lessor operating lease term													1 month
Maximum
Significant Accounting Policies
Lessor operating lease term													6 months
Cumulative Effect, Period of Adoption, Adjustment
Significant Accounting Policies
Cumulative effect of change in accounting principle																$ (3,875)
Operating Partnership
Significant Accounting Policies
Ownership interest (percent)													95.30%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Property Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2022
Furniture, Fixture and Equipment
Property, Plant and Equipment
Useful Lives (in years)	5 years
Minimum | Land and Building Improvements
Property, Plant and Equipment
Useful Lives (in years)	10 years
Minimum | Manufactured Homes
Property, Plant and Equipment
Useful Lives (in years)	10 years
Maximum | Land and Building Improvements
Property, Plant and Equipment
Useful Lives (in years)	30 years
Maximum | Manufactured Homes
Property, Plant and Equipment
Useful Lives (in years)	25 years

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Allowance for Credit Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance, beginning of year	$ 21,049	$ 14,460
Provision for losses	5,242	8,669
Write-offs	(5,920)	(2,080)
Balance, end of year	$ 20,371	$ 21,049

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Common Stock Distributions (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Tax status of common stock distributions deemed paid during the year:
Ordinary income (usd per share)	$ 1.483	$ 1.538	$ 1.234
Long-term capital gains (usd per share)	0	0	0.006
Non-dividend distributions (usd per share)	0.152	0	0.057
Distributions declared per common stock outstanding (usd per share)	$ 1.635	$ 1.538	$ 1.297

Leases - Narratives (Details)

Leases - Narratives (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) lease	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Lease Description
Number of non-cancelable operating leases, lessee (leases) | lease	10
Operating lease payments	$ 9,300	$ 10,400	$ 9,900
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Other assets, net	Other assets, net
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Accounts payable and other liabilities	Accounts payable and other liabilities
Right of use asset	$ 25,900	$ 30,300
Operating lease liability	$ 28,041	$ 30,700
Weighted average operating lease term	9 years	7 years
Operating lease weighted average interest rate (percent)	3.80%	3.80%
Minimum
Lease Description
Lessor operating lease term	1 month
Maximum
Lease Description
Lessor operating lease term	6 months

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Rents Expected to be Received (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Lessor, Operating Lease, Payments, Fiscal Year Maturity
2023	$ 108,979
2024	109,666
2025	42,875
2026	23,725
2027	22,329
Thereafter	56,557
Total	$ 364,131

Leases - Schedule of Quantitati

Leases - Schedule of Quantitative Disclosures for Lessees (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Lease Description
Total lease cost	$ 9,278	$ 10,356	$ 9,918
Ground leases (1)
Lease Description
Fixed lease cost	3,601	5,906	5,912
Variable lease cost	1,938	871	652
Office and other leases
Lease Description
Fixed lease cost	3,739	3,529	3,243
Variable lease cost	$ 0	$ 50	$ 111

Leases - Summary of Minimum Fut

Leases - Summary of Minimum Future Operating Lease Payments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Operating Lease Liabilities, Payments Due
2023	$ 4,438
2024	4,082
2025	3,788
2026	3,296
2027	3,113
Thereafter	15,319
Total undiscounted rental payments	34,036
Less imputed interest	(5,995)
Total lease liabilities	28,041	$ 30,700
Ground Leases
Operating Lease Liabilities, Payments Due
2023	668
2024	675
2025	680
2026	684
2027	689
Thereafter	4,525
Total undiscounted rental payments	7,921
Less imputed interest	(2,075)
Total lease liabilities	5,846
Office and Other Leases
Operating Lease Liabilities, Payments Due
2023	3,770
2024	3,407
2025	3,108
2026	2,612
2027	2,424
Thereafter	10,794
Total undiscounted rental payments	26,115
Less imputed interest	(3,920)
Total lease liabilities	$ 22,195

Earnings Per Common Share - Sch

Earnings Per Common Share - Schedule of Calculation of Numerator and Denominator in Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Numerators:
Net income available to Common Stockholders—Basic	$ 284,611	$ 262,462	$ 228,268
Amounts allocated to dilutive securities	14,198	13,522	13,132
Net income available to Common Stockholders—Fully Diluted	$ 298,809	$ 275,984	$ 241,400
Denominator:
Weighted average Common Shares outstanding – Basic (shares)	185,780	182,917	181,828
Effect of dilutive securities:
Exchange of Common OP Units for Common Shares (shares)	9,289	9,739	10,484
Stock options and restricted stock (shares)	186	227	243
Weighted average Common Shares outstanding – Fully Diluted (shares)	195,255	192,883	192,555
Earnings per Common Share – Basic (usd per share)	$ 1.53	$ 1.43	$ 1.26
Earnings per Common Share – Fully Diluted (usd per share)	$ 1.53	$ 1.43	$ 1.25

Common Stock and Other Equity_3

Common Stock and Other Equity Related Transactions - Narratives (Details) - USD ($)		12 Months Ended
	May 10, 2016	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Feb. 24, 2022	Feb. 23, 2022	Apr. 28, 2020	Apr. 27, 2020
Class of Stock
Common stock, shares authorized (in shares)		600,000,000	600,000,000				600,000,000	400,000,000
Par or stated value per share (in usd per share)		$ 0.01	$ 0.01
ESPP, purchase price discount (in percentage)	85%
ESPP, issued during the period (in shares)		37,042	32,145	31,385
ESPP, shares remaining for distribution (in shares)		674,007
Units of partnership interest (in shares)		9,265,565	9,305,651	10,479,194
Share based payment award repurchased shares for taxes (in usd per share)		$ 77.22	$ 61.50	$ 73.12
Percentage of ownership interests (in percentage)		95.30%	95.20%	94.60%
Common OP Unitholders
Class of Stock
Ownership percentage by noncontrolling owners (in percentage)		4.70%	4.80%	5.40%
Maximum
Class of Stock
ESPP authorized amount	$ 250,000
Private Placement
Class of Stock
Par or stated value per share (in usd per share)					$ 0.01
Aggregate offering price (up to)					$ 500,000,000	$ 200,000,000
Shares available for issuance (shares)		500,000,000

Common Stock and Other Equity_4

Common Stock and Other Equity Related Transactions - ATM Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Class of Stock
Shares in common stock sold (in shares)	328,123	1,660,290	0
Total gross proceeds	$ 28,370	$ 140,254	$ 0
Commissions paid to sales agents	$ 895	$ 2,251	$ 673
Private Placement | Common Stock
Class of Stock
Shares in common stock sold (in shares)	328,123	1,660,290	0
Weighted average price (usd per share)	$ 86.46	$ 84.48	$ 0
Total gross proceeds	$ 28,370	$ 140,254	$ 0
Commissions paid to sales agents	$ 389	$ 1,816	$ 0

Common Stock and Other Equity_5

Common Stock and Other Equity Related Transactions - Common Stock, OP Units, and Distributions (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Common Stock Outstanding [Roll Forward]
Shares outstanding at January 1, (in shares)	185,640,379	182,230,631	182,089,595
Common stock issued through the ATM Equity Offering Program and its predecessor (in shares)	328,123	1,660,290	0
Common stock issued through conversion of OP Units (in shares)	40,086	1,601,266	12,028
Common stock issued through exercise of options (in shares)	0	0	0
Common stock issued through restricted stock grants (in shares)	130,600	162,955	151,104
Common stock forfeitures (in shares)	(11,881)	0	0
Common stock issued through ESPP and Dividend Reinvestment Plan (in shares)	37,660	32,778	32,099
Common stock repurchased and retired (in shares)	(44,669)	(47,541)	(54,195)
Shares outstanding at December 31, (in shares)	186,120,298	185,640,379	182,230,631

Common Stock and Other Equity_6

Common Stock and Other Equity Related Transactions - Distributions (Details) - $ / shares	Jan. 13, 2023	Oct. 14, 2022	Jul. 08, 2022	Apr. 08, 2022	Jan. 14, 2022	Oct. 08, 2021	Jul. 09, 2021	Apr. 09, 2021	Jan. 08, 2021	Oct. 09, 2020	Jul. 10, 2020	Apr. 10, 2020
Class of Stock
Common stock, dividends paid (usd per share)		$ 0.4100	$ 0.4100	$ 0.4100	$ 0.3625	$ 0.3625	$ 0.3625	$ 0.3625	$ 0.3425	$ 0.3425	$ 0.3425	$ 0.3425
Subsequent Event
Class of Stock
Common stock, dividends paid (usd per share)	$ 0.4100

Investment in Real Estate - 202

Investment in Real Estate - 2022 (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) a parcel site	Dec. 31, 2021 USD ($) parcel	Dec. 31, 2020 USD ($) parcel
Real Estate Properties
Number of acquired sites | site	1,358
Purchase price	$ 132,800	$ 398,000	$ 209,200
Land
Real Estate Properties
Purchase price	$ 9,500		$ 15,200
Number of properties acquired | parcel	3	3	9
Area of land acquired | a	170

Investment in Real Estate - 2_2

Investment in Real Estate - 2021 (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) parcel site	Dec. 31, 2021 USD ($) parcel property site marina shares	Dec. 31, 2020 USD ($) property community marina parcel site
Real Estate Properties
Number of acquired sites | site	1,358
Purchase price	$ 132,800	$ 398,000	$ 209,200
Acquisition of interest in joint venture	$ 26,407	$ 49,695	0
Long-term debt assumed			$ 6,900
Voyager R V Resort
Real Estate Properties
Economic interest		50%
Acquisition of interest in joint venture		$ 77,000
Long-term debt assumed		$ 40,000
Partnership interest used to fund acquisition (shares) | shares		427,723
R V Resort
Real Estate Properties
Number of properties acquired		4	7
Marinas
Real Estate Properties
Number of properties acquired | marina		11	1
M H Resorts
Real Estate Properties
Number of properties acquired | community			1
Number of acquired sites | site		5,961	2,772
RV Community, Myrtle Beach, South Carolina
Real Estate Properties
Purchase price		$ 110,800
Number of acquired sites | site		813
Land
Real Estate Properties
Number of properties acquired | parcel	3	3	9
Purchase price	$ 9,500		$ 15,200
Developmental Properties
Real Estate Properties
Number of properties acquired | property			3
Purchase price		$ 37,500	$ 23,700
MH Village
Real Estate Properties
Purchase price		$ 43,000

Investment in Real Estate - 2_3

Investment in Real Estate - 2020 (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) parcel site community	Dec. 31, 2021 USD ($) parcel marina site property	Dec. 31, 2020 USD ($) property community marina parcel site
Real Estate Properties
Number of acquired sites | site	1,358
Purchase price	$ 132,800	$ 398,000	$ 209,200
Long-term debt assumed			$ 6,900
Four RV Communities Acquired
Real Estate Properties
Number of properties acquired | community	4
Membership RV Community Acquired
Real Estate Properties
Number of properties acquired | community	1
Land
Real Estate Properties
Number of properties acquired | parcel	3	3	9
Purchase price	$ 9,500		$ 15,200
R V Resort
Real Estate Properties
Number of properties acquired		4	7
Marinas
Real Estate Properties
Number of properties acquired | marina		11	1
M H Resorts
Real Estate Properties
Number of properties acquired | community			1
Number of acquired sites | site		5,961	2,772
Developmental Properties
Real Estate Properties
Number of properties acquired | property			3
Purchase price		$ 37,500	$ 23,700

Investment in Real Estate - Sch

Investment in Real Estate - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets acquired
Goodwill	$ 0	$ 9,586	$ 0
Net investment in real estate	141,588	674,377	248,100
Other assets	772	5,376	153
Total assets acquired	142,360	679,753	248,253
Liabilities assumed
Mortgage notes payable	0	39,986	6,873
Below-market lease liability	0	8,169	0
Other liabilities	2,347	17,929	2,313
Total liabilities assumed	2,347	66,084	9,186
Net assets acquired	140,013	613,669	239,067
Land
Assets acquired
Assets acquired	64,514	343,614	150,909
Buildings and other depreciable property
Assets acquired
Assets acquired	71,498	265,182	87,749
Intangible
Assets acquired
Assets acquired	0	33,250	0
In-place leases
Assets acquired
Assets acquired	5,576	22,135	6,821
Manufactured Homes
Assets acquired
Assets acquired	$ 0	$ 610	$ 2,621

Investment in Unconsolidated _3

Investment in Unconsolidated Joint Ventures - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) site property	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Schedule of Equity Method Investments
Number of acquired sites | site	1,358
Equity in income (loss) from unconsolidated joint ventures	$ 3,363	$ 3,881	$ 5,399
Depreciation expense adjustment	3,900	1,100	700
Distributions from joint ventures	21,600	3,200	5,700
Distributions from joint ventures, including those in excess of basis	$ 2,200	$ 2,900	$ 4,800
RVC
Schedule of Equity Method Investments
Economic interest	80%
Total contributions	$ 3,500
Kampgrounds Of America
Schedule of Equity Method Investments
Economic interest	50%
Total contributions	$ 5,100
Bald Mountain RV, LLC
Schedule of Equity Method Investments
Number of acquired sites | property	283
Age-restricted Community
Schedule of Equity Method Investments
Economic interest	50%
Total contributions	$ 3,100

Investment in Unconsolidated _4

Investment in Unconsolidated Joint Ventures - Schedule of Investments (Details) $ in Thousands		12 Months Ended
	Dec. 22, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2022	Dec. 31, 2022 site	Dec. 31, 2022 joint_venture	Dec. 31, 2022 community	Dec. 31, 2022 property
Schedule of Equity Method Investments
Number of Sites						3,563	2
Investment in unconsolidated joint ventures		$ 81,404	$ 70,312
Equity in income (loss) from unconsolidated joint ventures		3,363	$ 3,881	$ 5,399
Voyager | Servicing Assets
Schedule of Equity Method Investments
Economic Interest					33%
ECHO JV
Schedule of Equity Method Investments
Total contributions	$ 10,000
Two Joint Ventures
Schedule of Equity Method Investments
Economic Interest					65%
Crosswinds
Schedule of Equity Method Investments
Economic Interest					49%
Voyager R V Resort
Schedule of Equity Method Investments
Economic Interest			50%
Kampgrounds Of America
Schedule of Equity Method Investments
Economic Interest					50%
Total contributions		5,100
Various | Meadows
Schedule of Equity Method Investments
Number of Sites | site						1,077
Economic Interest					50%
Investment in unconsolidated joint ventures		158	$ 0
Equity in income (loss) from unconsolidated joint ventures		2,458	2,010	1,879
Various | ECHO JV
Schedule of Equity Method Investments
Number of Sites | site						0
Economic Interest					50%
Investment in unconsolidated joint ventures		2,963	18,136
Equity in income (loss) from unconsolidated joint ventures		958	773	499
Various | RVC
Schedule of Equity Method Investments
Number of Sites | site						1,282
Economic Interest					80%
Investment in unconsolidated joint ventures		60,323	49,397
Equity in income (loss) from unconsolidated joint ventures		(587)	(26)	0
Various | Mulberry Farms
Schedule of Equity Method Investments
Number of Sites | site						200
Economic Interest					50%
Investment in unconsolidated joint ventures		9,902	0
Equity in income (loss) from unconsolidated joint ventures		(169)	0	0
Various | Three Joint Ventures
Schedule of Equity Method Investments
Number of Sites | joint_venture							3
Various | Operating RVs
Schedule of Equity Method Investments
Number of Sites | community								7
Various | RV Property Under Development
Schedule of Equity Method Investments
Number of Sites | property									2
Florida | Lakeshore
Schedule of Equity Method Investments
Number of Sites | site						721
Investment in unconsolidated joint ventures		2,625	2,638
Equity in income (loss) from unconsolidated joint ventures		683	568	1,405
Arizona | Voyager
Schedule of Equity Method Investments
Number of Sites | site						0
Economic Interest					33%
Investment in unconsolidated joint ventures		139	141
Equity in income (loss) from unconsolidated joint ventures		43	556	1,616
Georgia | Hiawassee KOA JV
Schedule of Equity Method Investments
Number of Sites | site						283
Economic Interest					50%
Investment in unconsolidated joint ventures		5,294	0
Equity in income (loss) from unconsolidated joint ventures		$ (23)	$ 0	$ 0

Notes Receivable, Net - Narrati

Notes Receivable, Net - Narratives (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounts, Notes, Loans and Financing Receivable
Contract receivables	$ 36,600	$ 30,900
Notes receivable, net	$ 45,356	39,955
Contract Receivable
Accounts, Notes, Loans and Financing Receivable
Loans receivable, amortization term (in years)	4 years 6 months
Contract Receivable | Weighted Average
Accounts, Notes, Loans and Financing Receivable
Contracts receivable, average stated interest rate per annum (in percentage)	15.80%
Chattel Loans
Accounts, Notes, Loans and Financing Receivable
Loans receivable, amortization term (in years)	12 years
Notes receivable, net	$ 8,800	$ 9,000
Loans receivable, average stated interest rate per annum (in percentage)	7.60%

Borrowing Arrangements - Fair V

Borrowing Arrangements - Fair Value of Mortgage Debt (Details) - Fair Value, Inputs, Level 2 - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value
Debt Instrument
Mortgage notes payable, excluding deferred financing costs	$ 2,043,412	$ 2,743,527
Carrying Value
Debt Instrument
Mortgage notes payable, excluding deferred financing costs	$ 2,718,114	$ 2,654,086

Borrowing Arrangements - Mortga

Borrowing Arrangements - Mortgage Notes Payable and Activity (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($) community property loan	Dec. 31, 2020 USD ($) property	Dec. 31, 2021 USD ($) community property	Mar. 31, 2021 property
Debt Instrument
Mortgage notes payable, net		$ 2,693,167		$ 2,627,783
Weighted average interest rate (in percentage)		3.70%		3.80%
Number of pledged properties | property		114		117
Pledged assets, not separately reported		$ 5,111,021		$ 4,885,290
Payments of debt extinguishment costs			$ 9,000
Asset Not Pledged as Collateral
Debt Instrument
Pledged assets, not separately reported		$ 2,868,300		$ 2,817,500
Secured Debt | Secured Refinancing Loan Due 2034
Debt Instrument
Stated interest rate (in percentage)		3.36%
Proceeds from loans		$ 200,000
Secured Debt | Secured Refinancing Loan Due 2034 | M H Resorts
Debt Instrument
Number of pledged properties | community		1
Mortgages
Debt Instrument
Number of credit facilities | property			3
Mortgages | Mortgage Loans Due 2022
Debt Instrument
Weighted average interest rate (in percentage)		5.25%
Repayments of debt		$ 14,200
Number of loans | loan		2
Payments of debt extinguishment costs		$ 500
Mortgages | Mortgage Loans Due 2022 | R V Resort
Debt Instrument
Number of pledged properties | community		3
Mortgages | Prepaid Loans
Debt Instrument
Weighted average interest rate (in percentage)					5.10%
Repayments of debt	$ 67,000
Number of loans | property					2
Payments of debt extinguishment costs	1,900
Mortgages | Prepaid Loans | R V Resort
Debt Instrument
Number of pledged properties | community				2
Mortgages | Secured Loans in 2021
Debt Instrument
Weighted average interest rate (in percentage)			5.10%
Repayments of debt			$ 166,800
Mortgages | Secured Loans in 2021 | R V Resort
Debt Instrument
Number of pledged properties | property			3
Mortgages | Secured Loans in 2021 | M H Resorts
Debt Instrument
Number of pledged properties | property			21
Line of Credit
Debt Instrument
Weighted average interest rate (in percentage)			2.60%
Debt instrument, term (in years)			12 years
Number of credit facilities | property			2
Line of Credit | Prepaid Loans
Debt Instrument
Stated interest rate (in percentage)					2.40%
Proceeds from loans	$ 270,000		$ 662,300
Debt instrument, term (in years)	10 years
Line of Credit | Prepaid Loans | R V Resort
Debt Instrument
Number of pledged properties			4	2
Line of Credit | Prepaid Loans | M H Resorts
Debt Instrument
Number of pledged properties			18	1
Line of Credit | Mortgages
Debt Instrument
Repayments of debt			$ 48,100
Minimum | Secured Debt
Debt Instrument
Stated interest rate (in percentage)		2.40%
Maximum | Secured Debt
Debt Instrument
Stated interest rate (in percentage)		8.90%

Borrowing Arrangements - Third

Borrowing Arrangements - Third Amended and Restated Unsecured Credit Facility And Unsecured Debt (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($) property	Mar. 31, 2021 USD ($)
Debt Instrument
Term loan, net	$ 496,817,000	$ 297,436,000
Unsecured line of credit	198,000,000	$ 349,000,000
Line of Credit | Senior Unsecured Term Loan
Debt Instrument
Line of credit facility, maximum borrowing capacity	$ 200,000,000
Minimum
Debt Instrument
Derivative interest rate, percent		0.20%
Maximum
Debt Instrument
Derivative interest rate, percent		0.35%
LIBOR | Minimum
Debt Instrument
Variable rate, percent		1.40%
LIBOR | Maximum
Debt Instrument
Variable rate, percent		1.95%
SOFR | Minimum | Line of Credit | Senior Unsecured Term Loan
Debt Instrument
Variable rate, percent	1.30%
SOFR | Maximum | Line of Credit | Senior Unsecured Term Loan
Debt Instrument
Variable rate, percent	1.80%
Senior Unsecured Term Loan | Unsecured Debt
Debt Instrument
Term loan, net		$ 300,000,000	$ 300,000,000
Line of Credit | Revolving Credit Facility
Debt Instrument
Line of credit facility, maximum borrowing capacity		500,000,000
Option to increase borrowing capacity		$ 200,000,000
Number of extension periods (extension) | property		2
Extension period (months)		6 months
Unsecured line of credit	$ 198,000,000	$ 349,000,000
Line of credit remaining borrowing amount	$ 302,000,000
Line of Credit | LIBOR | Minimum
Debt Instrument
Variable rate, percent		1.25%
Line of Credit | LIBOR | Maximum
Debt Instrument
Variable rate, percent		1.65%

Borrowing Arrangements - Maturi

Borrowing Arrangements - Maturities (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Amount
2023	$ 154,814
2024	74,214
2025	349,820
2026	366,784
2027	269,481
Thereafter	2,200,866
Net unamortized premiums	136
Unamortized deferred financing costs	(28,131)
Total	$ 3,387,984

Derivative Instruments and He_3

Derivative Instruments and Hedging Activities - Narratives (Details) - Interest Rate Swap - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Derivative
Derivative, contract term (years)		3 years
Derivative, notional amount	$ 300,000,000
Derivative fixed interest rate ( in percentage)	0.39%
Derivative instrument, effective interest rate	1.79%
Cash Flow Hedging | Interest Expense
Derivative
Interest expense	$ (4,309,000)	$ 746,000	$ 1,941,000
LIBOR
Derivative
Basis spread on variable rate (in percentage)	1.40%

Derivative Instruments and He_4

Derivative Instruments and Hedging Activities - Fair Value of Derivative Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Designated as Hedging Instrument | Interest Rate Swap
Derivative
Derivative asset	$ 19,119	$ 3,524

Derivative Instruments and He_5

Derivative Instruments and Hedging Activities - Effects of Derivative Instruments on Statement of Comprehensive Income and Income Statement (Details) - Interest Rate Swap - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Derivative
Amount of (gain)/loss recognized in OCI on derivative for the year ended December 31,		$ (19,904)	$ (2,777)	$ 1,561
Cash Flow Hedging | Forecast
Derivative
Amount of (gain)/loss reclassified from accumulated OCI into income for the year ended December 31,	$ 14,800
Cash Flow Hedging | Interest Expense
Derivative
Amount of (gain)/loss reclassified from accumulated OCI into income for the year ended December 31,		$ (4,309)	$ 746	$ 1,941

Deferred Revenue of Membershi_3

Deferred Revenue of Membership Upgrade Sales and Deferred Commission Expense - Schedule of Change in Deferred Revenue and Deferred Commissions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Movement in Deferred Revenue
Revenue recognized from membership upgrade sales upfront payments	$ (12,958)	$ (11,191)	$ (9,675)
Net increase in deferred revenue - upfront payments from membership grade sales	33,946	36,935	22,954
Movement in Deferred Costs
Deferred commission expense as of December 31,	47,349	42,471
Deferred commission expense	7,193	8,657
Commission expense recognized	(4,101)	(3,779)
Net increase in deferred commission expense	3,092	4,878
Deferred commission expense as of December 31,	50,441	47,349	42,471
Membership Subscriptions
Movement in Deferred Revenue
Deferred revenue - upfront payments from membership upgrade sales as of December 31,	163,957	138,878
Membership upgrade sales current period, gross	34,661	36,270
Revenue recognized from membership upgrade sales upfront payments	(12,958)	(11,191)
Net increase in deferred revenue - upfront payments from membership grade sales	21,703	25,079
Deferred revenue - upfront payments from membership upgrade sales as of December 31,	$ 185,660	$ 163,957	$ 138,878

Transactions with Related Par_2

Transactions with Related Parties - Narratives (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Two North Riverside Plaza Joint Venture Limited Partnership
Related Party Transaction
Operating lease rent expense	$ 1.7	$ 1.7	$ 1.6

Equity Incentive Awards - Narra

Equity Incentive Awards - Narratives (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		12 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award
Options issued (in shares)	7,210		7,210	16,185	16,090
Options issued (in usd per share)	$ 79.72		$ 79.72	$ 68.74	$ 66.81
Compensation expense related to incentive plans			$ 10.5	$ 10.9	$ 11.5
Options forfeited (in shares)			0	0	0
Options expired (in shares)			0	0	0
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award
Share based compensation expense to be recognized			$ 10
Period for recognition of cost not recognized (in years)			1 year 9 months
2014 Awards
Share-based Compensation Arrangement by Share-based Payment Award
Options available for grant (in shares)			5,231,784
2014 Awards | Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award
Contractual term (in years)			10 years
Shares issued (shares)	51,522	79,078
Shares categorized as vesting (in percentage)		50%
Vesting period (in years)		3 years	3 years 6 months
Fair value of shares issued	$ 4.1	$ 3
Shares categorized as performance based (in percentage)		50%
2014 Awards | Restricted Stock | Tranche One
Share-based Compensation Arrangement by Share-based Payment Award
Award vesting rights (in percentage)			33.33%
2014 Awards | Restricted Stock | Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award
Award vesting rights (in percentage)			33.33%
2014 Awards | Restricted Stock | Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award
Award vesting rights (in percentage)			33.33%
2014 Awards | Options
Share-based Compensation Arrangement by Share-based Payment Award
Contractual term (in years)			10 years
Vesting period (in years)			3 years 6 months
2014 Awards | Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award
Shares issued (shares)		13,178
Fair value of shares issued		$ 1

Equity Incentive Awards - Summa

Equity Incentive Awards - Summary of Restricted Stock Activities and Related Information (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Number of Shares
Shares forfeited/cancelled (in shares)	(11,881)	0	0
Restricted Stock
Number of Shares
Beginning balance (in shares)	314,907	348,791	418,742
Shares granted (in shares)	130,600	162,955	151,104
Shares forfeited/cancelled (in shares)	(11,881)	0	0
Shares vested (in shares)	(167,244)	(196,839)	(221,055)
Closing balance (in shares)	266,382	314,907	348,791
Weighted Average Grant Date Fair Value Per Share
Beginning balance (usd per share)	$ 53.98	$ 53.06	$ 48.32
Shares granted (usd per share)	77.47	50.42	56.07
Shares forfeited/cancelled (usd per share)	33.35	0	0
Shares vested (usd per share)	48.99	60.91	47.74
Beginning balance (usd per share)	$ 69.24	$ 53.98	$ 53.06

Equity Incentive Awards - Assum

Equity Incentive Awards - Assumptions (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Dividend Yield	2.10%	2.10%
Risk-free interest rate	2.80%	1%
Expected Life	5 years 7 months 6 days	5 years 7 months 6 days
Expected Volatility	26.50%	26.10%
Weighted Average Grant Date Fair Value Per Share (in dollars per share)	$ 18.40	$ 18.04

Equity Incentive Awards - Sum_2

Equity Incentive Awards - Summary of Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Shares Subject To Options
Beginning balance (in shares)		73,775	57,590	41,500
Options issued (in shares)	7,210	7,210	16,185	16,090
Ending balance (in shares)		80,985	73,775	57,590	41,500
Exercisable, period end (in shares)		71,015
Weighted Average Exercise Price Per Share
Beginning balance (in usd per share)		$ 52.52	$ 47.96	$ 40.65
Options issued (in usd per share)	$ 79.72	79.72	68.74	66.81
Ending balance (in usd per share)		54.94	$ 52.52	$ 47.96	$ 40.65
Exercisable, period end (in usd per share)		$ 52.21
Weighted Average Outstanding Contractual Life (in years)
Balance outstanding, Weighted Average Outstanding Contractual Life (in years)		6 years 2 months 8 days	6 years 10 months 24 days	7 years 2 months 12 days	7 years 3 months 18 days
Exercisable, period end (in years)		5 years 9 months 18 days
Average Intrinsic Value (in millions)
Beginning and ending balance		$ 1	$ 2.6	$ 0.9	$ 1.2
Exercisable, period end		$ 1

Long-Term Cash Incentive Plan -

Long-Term Cash Incentive Plan - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Long Term Incentive Plan 2022
Deferred Compensation Arrangement with Individual, Share-based Payments
Performance eligibility period		3 years
Accrued compensation expense		$ 3.1
Long Term Incentive Plan 2019
Deferred Compensation Arrangement with Individual, Share-based Payments
Performance eligibility period		3 years
Accrued compensation expense			$ 1.6	$ 1.5
Payment of LTIP eligible payments	$ 4.4

Savings Plan - Additional Infor

Savings Plan - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Retirement Benefits [Abstract]
401(k) plan, deferral of eligible compensation, pre-tax basis	60%
401(k) plan, employer matching percentage for the first 3% of participants' contribution	100%
401(k) plan, employer matching percentage for the second 20% of participants' contribution	3%
401(k) plan, employer matching percentage for the second 2% of participants' contribution	50%
401(k) plan, employer matching percentage for the next 50% of participants' contribution	2%
401(k) plan, maximum employer matching contribution	4%
401(k) plan, total contributions	$ 2.4	$ 2	$ 2.9

Commitments and Contingencies -

Commitments and Contingencies - Narratives (Details) - Operating Partnership	Dec. 31, 2022 site	Jul. 19, 2022 notice
Loss Contingencies
Number of notices of default sent | notice		2
Westwinds | Mobile Home Community
Loss Contingencies
Number of sites | site	720

Reportable Segments - Narrative

Reportable Segments - Narratives (Details)	12 Months Ended
	Dec. 31, 2022 segment
Segment Reporting [Abstract]
Number of reportable segments	2

Reportable Segments - Consolida

Reportable Segments - Consolidated Net Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information
Depreciation and amortization	$ (202,362)	$ (188,444)	$ (155,131)
Loss on sale of real estate, net	0	(59)	0
Reconciliation to consolidated net income:
Income from other investments, net	56,144	50,298	46,008
General and administrative	(44,857)	(39,576)	(39,276)
Other expenses	(8,646)	(4,241)	(2,567)
Interest and related amortization	(116,562)	(108,718)	(102,771)
Equity in income of unconsolidated joint ventures	3,363	3,881	5,399
Early debt retirement	(1,156)	(2,784)	(10,786)
Consolidated net income	298,825	276,000	241,416
Total assets	5,492,519	5,307,871	4,418,969
Capital improvements	372,799	290,290	217,082
Property Operations
Reconciliation to consolidated net income:
Income from other investments, net			46,008
Total assets	5,228,575	5,056,991	4,160,216
Capital improvements	227,172	193,895	157,467
Home Sales and Rentals Operations
Reconciliation to consolidated net income:
Total assets	263,944	250,880	258,753
Capital improvements	145,627	96,395	59,615
Operating Segments
Segment Reporting Information
Operations revenues	1,431,097	1,304,832	1,107,623
Operations expenses	(778,035)	(700,462)	(572,255)
Income from segment operations	653,062	604,370	535,368
Interest income	7,423	6,986	7,139
Depreciation and amortization	(202,362)	(188,444)	(155,131)
Loss on sale of real estate, net		(59)
Income (loss) from operations	458,123	422,853	387,376
Operating Segments | Property Operations
Segment Reporting Information
Operations revenues	1,291,467	1,187,535	1,044,098
Operations expenses	(656,839)	(594,503)	(515,002)
Income from segment operations	634,628	593,032	529,096
Interest income	5,722	5,068	4,385
Depreciation and amortization	(192,302)	(177,897)	(144,235)
Loss on sale of real estate, net		(59)
Income (loss) from operations	448,048	420,144	389,246
Operating Segments | Home Sales and Rentals Operations
Segment Reporting Information
Operations revenues	139,630	117,297	63,525
Operations expenses	(121,196)	(105,959)	(57,253)
Income from segment operations	18,434	11,338	6,272
Interest income	1,701	1,918	2,754
Depreciation and amortization	(10,060)	(10,547)	(10,896)
Loss on sale of real estate, net		0
Income (loss) from operations	10,075	2,709	(1,870)
Segment Reconciling Items
Reconciliation to consolidated net income:
Corporate interest income	7	30	15
Income from other investments, net	8,553	4,555	4,026
General and administrative	(44,857)	(39,576)	(39,276)
Other expenses	(8,646)	(4,241)	(2,567)
Interest and related amortization	(116,562)	(108,718)	(102,771)
Equity in income of unconsolidated joint ventures	3,363	3,881	5,399
Early debt retirement	$ (1,156)	$ (2,784)	$ (10,786)

Reportable Segments - Income fr

Reportable Segments - Income from Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenues:
Other income	$ 56,144	$ 50,298	$ 46,008
Total revenues	1,447,080	1,316,403	1,118,803
Expenses:
Real estate taxes	74,145	72,671	66,120
Sales and marketing, gross	23,513	23,743	17,332
Membership sales commissions, deferred, net	(3,196)	(5,075)	(1,660)
Total expenses	1,151,618	1,044,225	882,786
Income before equity in income of unconsolidated joint ventures	295,462	272,119	236,017
Annual membership subscriptions
Revenues:
Revenue from contract with customer	63,215	58,251	53,085
Membership upgrade sales current period, gross
Revenues:
Revenue from contract with customer	34,661	36,270	21,739
Membership upgrade sales upfront payments, deferred, net
Revenues:
Revenue from contract with customer	(21,703)	(25,079)	(12,062)
Property management
Expenses:
Cost of ancillary services	74,083	65,979	57,967
Property Operations
Revenues:
Rental income	1,103,357	1,015,879	907,305
Other income			46,008
Total revenues	1,291,467	1,187,535	1,044,098
Expenses:
Property operating and maintenance	437,764	393,256	348,394
Real estate taxes	74,145	72,671	66,120
Sales and marketing, gross	23,513	23,743	17,332
Membership sales commissions, deferred, net	(3,196)	(5,075)	(1,660)
Ancillary operating expenses	21,561	18,400	13,929
Total expenses	656,839	594,503	515,002
Income before equity in income of unconsolidated joint ventures	634,628	593,032	529,096
Property Operations | Annual membership subscriptions
Revenues:
Revenue from contract with customer	63,215	58,251	53,085
Property Operations | Membership upgrade sales current period, gross
Revenues:
Revenue from contract with customer	34,661	36,270	21,739
Property Operations | Membership upgrade sales upfront payments, deferred, net
Revenues:
Revenue from contract with customer	(21,703)	(25,079)	(12,062)
Property Operations | Gross revenues from ancillary services
Revenues:
Revenue from contract with customer	55,793	51,916	28,023
Expenses:
Cost of ancillary services	28,969	25,529	12,920
Property Operations | Property management
Expenses:
Cost of ancillary services	74,083	65,979	57,967
Home Sales and Rentals Operations
Revenues:
Rental income	15,244	16,696	16,438
Total revenues	139,630	117,297	63,525
Expenses:
Property operating and maintenance	5,393	5,727	5,946
Home selling expenses	5,760	5,138	4,572
Total expenses	121,196	105,959	57,253
Income before equity in income of unconsolidated joint ventures	18,434	11,338	6,272
Home Sales and Rentals Operations | Home sales and brokered resales
Revenues:
Revenue from contract with customer	124,386	100,601	47,087
Expenses:
Cost of ancillary services	$ 110,043	$ 95,094	$ 46,735

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ / shares in Units, $ in Millions			3 Months Ended	12 Months Ended
	Feb. 06, 2023	Jan. 26, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Subsequent Event
Annual dividend rate (in dollar per share)				$ 1.64
Subsequent Event
Subsequent Event
Annual dividend rate (in dollar per share)		$ 1.79
Increase in common stock (in dollar per share)		$ 0.15
Restricted Stock
Subsequent Event
Grants in period (in shares)				130,600	162,955	151,104
2014 Awards | Restricted Stock
Subsequent Event
Shares categorized as vesting (in percentage)			50%
Vesting period (in years)			3 years	3 years 6 months
2014 Awards | Restricted Stock | Subsequent Event
Subsequent Event
Grants in period (in shares)	82,884
Shares categorized as vesting (in percentage)	50%
Vesting period (in years)	3 years
Share based compensation, fair market value	$ 3
2014 Awards | Performance Shares | Subsequent Event
Subsequent Event
Grants in period (in shares)	13,812
Share based compensation, fair market value	$ 1
Shares categorized as performance based (in percentage)	50%

Schedule III Real Estate and _2

Schedule III Real Estate and Accumulated Depreciation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Real Estate and Accumulated Depreciation
Encumbrances	$ (2,693,167)
Initial Cost to ELS, Land	1,971,508
Initial Cost to ELS, Depreciable Property	3,384,772
Gross Amount Carried at Close of Period, Land	2,084,532
Gross Amount Carried at Close of Period, Depreciable Property	5,285,029
Gross Amount Carried at Close of Period, Total	7,369,561	$ 6,989,064	$ 6,160,426	$ 5,743,049
Accumulated Depreciation	(2,258,540)	$ (2,103,774)	$ (1,924,585)	$ (1,776,224)
Hidden Cove
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	212
Initial Cost to ELS, Depreciable Property	610
Gross Amount Carried at Close of Period, Land	212
Gross Amount Carried at Close of Period, Depreciable Property	2,683
Gross Amount Carried at Close of Period, Total	2,895
Accumulated Depreciation	(622)
Apache East
Real Estate and Accumulated Depreciation
Encumbrances	(4,687)
Initial Cost to ELS, Land	2,236
Initial Cost to ELS, Depreciable Property	4,181
Gross Amount Carried at Close of Period, Land	2,236
Gross Amount Carried at Close of Period, Depreciable Property	4,444
Gross Amount Carried at Close of Period, Total	6,680
Accumulated Depreciation	(1,868)
Countryside RV
Real Estate and Accumulated Depreciation
Encumbrances	(7,631)
Initial Cost to ELS, Land	2,056
Initial Cost to ELS, Depreciable Property	6,241
Gross Amount Carried at Close of Period, Land	2,056
Gross Amount Carried at Close of Period, Depreciable Property	8,086
Gross Amount Carried at Close of Period, Total	10,142
Accumulated Depreciation	(5,176)
Denali Park
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,394
Initial Cost to ELS, Depreciable Property	4,016
Gross Amount Carried at Close of Period, Land	2,394
Gross Amount Carried at Close of Period, Depreciable Property	4,706
Gross Amount Carried at Close of Period, Total	7,100
Accumulated Depreciation	(1,806)
Dolce Vita
Real Estate and Accumulated Depreciation
Encumbrances	(43,127)
Initial Cost to ELS, Land	52,803
Initial Cost to ELS, Depreciable Property	37,245
Gross Amount Carried at Close of Period, Land	52,803
Gross Amount Carried at Close of Period, Depreciable Property	39,260
Gross Amount Carried at Close of Period, Total	92,063
Accumulated Depreciation	(6,523)
Golden Sun RV
Real Estate and Accumulated Depreciation
Encumbrances	(5,418)
Initial Cost to ELS, Land	1,678
Initial Cost to ELS, Depreciable Property	5,049
Gross Amount Carried at Close of Period, Land	1,678
Gross Amount Carried at Close of Period, Depreciable Property	6,612
Gross Amount Carried at Close of Period, Total	8,290
Accumulated Depreciation	(3,806)
Meridian RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	6,445
Initial Cost to ELS, Depreciable Property	5,292
Gross Amount Carried at Close of Period, Land	6,445
Gross Amount Carried at Close of Period, Depreciable Property	5,813
Gross Amount Carried at Close of Period, Total	12,258
Accumulated Depreciation	(1,001)
Valley Vista
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	115
Initial Cost to ELS, Depreciable Property	429
Gross Amount Carried at Close of Period, Land	115
Gross Amount Carried at Close of Period, Depreciable Property	765
Gross Amount Carried at Close of Period, Total	880
Accumulated Depreciation	(280)
Casita Verde
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	719
Initial Cost to ELS, Depreciable Property	2,179
Gross Amount Carried at Close of Period, Land	719
Gross Amount Carried at Close of Period, Depreciable Property	2,589
Gross Amount Carried at Close of Period, Total	3,308
Accumulated Depreciation	(1,310)
Fiesta Grande
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,869
Initial Cost to ELS, Depreciable Property	8,653
Gross Amount Carried at Close of Period, Land	2,869
Gross Amount Carried at Close of Period, Depreciable Property	10,531
Gross Amount Carried at Close of Period, Total	13,400
Accumulated Depreciation	(5,281)
Foothills West
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	747
Initial Cost to ELS, Depreciable Property	2,261
Gross Amount Carried at Close of Period, Land	747
Gross Amount Carried at Close of Period, Depreciable Property	3,008
Gross Amount Carried at Close of Period, Total	3,755
Accumulated Depreciation	(1,533)
Sunshine Valley
Real Estate and Accumulated Depreciation
Encumbrances	(24,556)
Initial Cost to ELS, Land	9,139
Initial Cost to ELS, Depreciable Property	12,912
Gross Amount Carried at Close of Period, Land	9,139
Gross Amount Carried at Close of Period, Depreciable Property	13,901
Gross Amount Carried at Close of Period, Total	23,040
Accumulated Depreciation	(5,628)
Verde Valley
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,437
Initial Cost to ELS, Depreciable Property	3,390
Gross Amount Carried at Close of Period, Land	1,456
Gross Amount Carried at Close of Period, Depreciable Property	11,176
Gross Amount Carried at Close of Period, Total	12,632
Accumulated Depreciation	(3,648)
Casa del Sol East II
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,103
Initial Cost to ELS, Depreciable Property	6,283
Gross Amount Carried at Close of Period, Land	2,103
Gross Amount Carried at Close of Period, Depreciable Property	10,072
Gross Amount Carried at Close of Period, Total	12,175
Accumulated Depreciation	(6,045)
Casa del Sol East III
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,450
Initial Cost to ELS, Depreciable Property	7,452
Gross Amount Carried at Close of Period, Land	2,450
Gross Amount Carried at Close of Period, Depreciable Property	8,942
Gross Amount Carried at Close of Period, Total	11,392
Accumulated Depreciation	(6,734)
Palm Shadows
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,400
Initial Cost to ELS, Depreciable Property	4,218
Gross Amount Carried at Close of Period, Land	1,400
Gross Amount Carried at Close of Period, Depreciable Property	6,209
Gross Amount Carried at Close of Period, Total	7,609
Accumulated Depreciation	(5,174)
Hacienda De Valencia
Real Estate and Accumulated Depreciation
Encumbrances	(17,893)
Initial Cost to ELS, Land	833
Initial Cost to ELS, Depreciable Property	2,701
Gross Amount Carried at Close of Period, Land	833
Gross Amount Carried at Close of Period, Depreciable Property	8,566
Gross Amount Carried at Close of Period, Total	9,399
Accumulated Depreciation	(6,153)
Mesa Spirit
Real Estate and Accumulated Depreciation
Encumbrances	(14,361)
Initial Cost to ELS, Land	17,382
Initial Cost to ELS, Depreciable Property	25,238
Gross Amount Carried at Close of Period, Land	17,574
Gross Amount Carried at Close of Period, Depreciable Property	26,222
Gross Amount Carried at Close of Period, Total	43,796
Accumulated Depreciation	(7,454)
Monte Vista Resort
Real Estate and Accumulated Depreciation
Encumbrances	(63,545)
Initial Cost to ELS, Land	11,402
Initial Cost to ELS, Depreciable Property	34,355
Gross Amount Carried at Close of Period, Land	11,402
Gross Amount Carried at Close of Period, Depreciable Property	71,942
Gross Amount Carried at Close of Period, Total	83,344
Accumulated Depreciation	(28,053)
Seyenna Vistas
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,360
Initial Cost to ELS, Depreciable Property	4,660
Gross Amount Carried at Close of Period, Land	1,273
Gross Amount Carried at Close of Period, Depreciable Property	8,653
Gross Amount Carried at Close of Period, Total	9,926
Accumulated Depreciation	(6,511)
The Highlands at Brentwood
Real Estate and Accumulated Depreciation
Encumbrances	(11,212)
Initial Cost to ELS, Land	1,997
Initial Cost to ELS, Depreciable Property	6,024
Gross Amount Carried at Close of Period, Land	1,997
Gross Amount Carried at Close of Period, Depreciable Property	8,742
Gross Amount Carried at Close of Period, Total	10,739
Accumulated Depreciation	(7,430)
ViewPoint RV & Golf Resort
Real Estate and Accumulated Depreciation
Encumbrances	(149,374)
Initial Cost to ELS, Land	24,890
Initial Cost to ELS, Depreciable Property	56,340
Gross Amount Carried at Close of Period, Land	24,905
Gross Amount Carried at Close of Period, Depreciable Property	84,292
Gross Amount Carried at Close of Period, Total	109,197
Accumulated Depreciation	(43,360)
Apollo Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	932
Initial Cost to ELS, Depreciable Property	3,219
Gross Amount Carried at Close of Period, Land	932
Gross Amount Carried at Close of Period, Depreciable Property	5,143
Gross Amount Carried at Close of Period, Total	6,075
Accumulated Depreciation	(4,174)
Casa del Sol West
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,215
Initial Cost to ELS, Depreciable Property	6,467
Gross Amount Carried at Close of Period, Land	2,215
Gross Amount Carried at Close of Period, Depreciable Property	9,692
Gross Amount Carried at Close of Period, Total	11,907
Accumulated Depreciation	(6,109)
Carefree Manor
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	706
Initial Cost to ELS, Depreciable Property	3,040
Gross Amount Carried at Close of Period, Land	706
Gross Amount Carried at Close of Period, Depreciable Property	4,434
Gross Amount Carried at Close of Period, Total	5,140
Accumulated Depreciation	(3,153)
Central Park
Real Estate and Accumulated Depreciation
Encumbrances	(9,952)
Initial Cost to ELS, Land	1,612
Initial Cost to ELS, Depreciable Property	3,784
Gross Amount Carried at Close of Period, Land	1,612
Gross Amount Carried at Close of Period, Depreciable Property	6,311
Gross Amount Carried at Close of Period, Total	7,923
Accumulated Depreciation	(5,012)
Desert Skies
Real Estate and Accumulated Depreciation
Encumbrances	(4,159)
Initial Cost to ELS, Land	792
Initial Cost to ELS, Depreciable Property	3,126
Gross Amount Carried at Close of Period, Land	792
Gross Amount Carried at Close of Period, Depreciable Property	4,283
Gross Amount Carried at Close of Period, Total	5,075
Accumulated Depreciation	(3,165)
Sunrise Heights
Real Estate and Accumulated Depreciation
Encumbrances	(5,095)
Initial Cost to ELS, Land	1,000
Initial Cost to ELS, Depreciable Property	3,016
Gross Amount Carried at Close of Period, Land	1,000
Gross Amount Carried at Close of Period, Depreciable Property	5,314
Gross Amount Carried at Close of Period, Total	6,314
Accumulated Depreciation	(3,977)
Whispering Palms
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	670
Initial Cost to ELS, Depreciable Property	2,141
Gross Amount Carried at Close of Period, Land	670
Gross Amount Carried at Close of Period, Depreciable Property	2,792
Gross Amount Carried at Close of Period, Total	3,462
Accumulated Depreciation	(2,086)
Desert Vista
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	66
Initial Cost to ELS, Depreciable Property	268
Gross Amount Carried at Close of Period, Land	66
Gross Amount Carried at Close of Period, Depreciable Property	669
Gross Amount Carried at Close of Period, Total	735
Accumulated Depreciation	(256)
Sedona Shadows
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,096
Initial Cost to ELS, Depreciable Property	3,431
Gross Amount Carried at Close of Period, Land	1,096
Gross Amount Carried at Close of Period, Depreciable Property	7,222
Gross Amount Carried at Close of Period, Total	8,318
Accumulated Depreciation	(4,037)
Venture In
Real Estate and Accumulated Depreciation
Encumbrances	(8,679)
Initial Cost to ELS, Land	2,050
Initial Cost to ELS, Depreciable Property	6,188
Gross Amount Carried at Close of Period, Land	2,050
Gross Amount Carried at Close of Period, Depreciable Property	7,146
Gross Amount Carried at Close of Period, Total	9,196
Accumulated Depreciation	(3,801)
Paradise
Real Estate and Accumulated Depreciation
Encumbrances	(36,120)
Initial Cost to ELS, Land	6,414
Initial Cost to ELS, Depreciable Property	19,263
Gross Amount Carried at Close of Period, Land	6,425
Gross Amount Carried at Close of Period, Depreciable Property	23,057
Gross Amount Carried at Close of Period, Total	29,482
Accumulated Depreciation	(14,122)
The Meadows AZ
Real Estate and Accumulated Depreciation
Encumbrances	(14,820)
Initial Cost to ELS, Land	2,613
Initial Cost to ELS, Depreciable Property	7,887
Gross Amount Carried at Close of Period, Land	2,613
Gross Amount Carried at Close of Period, Depreciable Property	13,185
Gross Amount Carried at Close of Period, Total	15,798
Accumulated Depreciation	(10,348)
Fairview Manor
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,674
Initial Cost to ELS, Depreciable Property	4,708
Gross Amount Carried at Close of Period, Land	1,674
Gross Amount Carried at Close of Period, Depreciable Property	7,708
Gross Amount Carried at Close of Period, Total	9,382
Accumulated Depreciation	(5,496)
Voyager
Real Estate and Accumulated Depreciation
Encumbrances	(39,078)
Initial Cost to ELS, Land	19,281
Initial Cost to ELS, Depreciable Property	63,886
Gross Amount Carried at Close of Period, Land	19,281
Gross Amount Carried at Close of Period, Depreciable Property	65,223
Gross Amount Carried at Close of Period, Total	84,504
Accumulated Depreciation	(8,812)
Westpark
Real Estate and Accumulated Depreciation
Encumbrances	(8,033)
Initial Cost to ELS, Land	4,495
Initial Cost to ELS, Depreciable Property	10,517
Gross Amount Carried at Close of Period, Land	4,495
Gross Amount Carried at Close of Period, Depreciable Property	15,980
Gross Amount Carried at Close of Period, Total	20,475
Accumulated Depreciation	(5,014)
Araby Acres
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,440
Initial Cost to ELS, Depreciable Property	4,345
Gross Amount Carried at Close of Period, Land	1,440
Gross Amount Carried at Close of Period, Depreciable Property	5,693
Gross Amount Carried at Close of Period, Total	7,133
Accumulated Depreciation	(3,322)
Cactus Gardens
Real Estate and Accumulated Depreciation
Encumbrances	(5,786)
Initial Cost to ELS, Land	1,992
Initial Cost to ELS, Depreciable Property	5,984
Gross Amount Carried at Close of Period, Land	1,992
Gross Amount Carried at Close of Period, Depreciable Property	6,808
Gross Amount Carried at Close of Period, Total	8,800
Accumulated Depreciation	(3,978)
Capri
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,595
Initial Cost to ELS, Depreciable Property	4,774
Gross Amount Carried at Close of Period, Land	1,595
Gross Amount Carried at Close of Period, Depreciable Property	5,355
Gross Amount Carried at Close of Period, Total	6,950
Accumulated Depreciation	(2,823)
Desert Paradise
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	666
Initial Cost to ELS, Depreciable Property	2,011
Gross Amount Carried at Close of Period, Land	666
Gross Amount Carried at Close of Period, Depreciable Property	2,516
Gross Amount Carried at Close of Period, Total	3,182
Accumulated Depreciation	(1,487)
Foothill Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	459
Initial Cost to ELS, Depreciable Property	1,402
Gross Amount Carried at Close of Period, Land	459
Gross Amount Carried at Close of Period, Depreciable Property	2,112
Gross Amount Carried at Close of Period, Total	2,571
Accumulated Depreciation	(1,088)
Mesa Verde RV
Real Estate and Accumulated Depreciation
Encumbrances	(4,124)
Initial Cost to ELS, Land	1,387
Initial Cost to ELS, Depreciable Property	4,148
Gross Amount Carried at Close of Period, Land	1,387
Gross Amount Carried at Close of Period, Depreciable Property	5,202
Gross Amount Carried at Close of Period, Total	6,589
Accumulated Depreciation	(2,577)
Suni Sands
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,249
Initial Cost to ELS, Depreciable Property	3,759
Gross Amount Carried at Close of Period, Land	1,249
Gross Amount Carried at Close of Period, Depreciable Property	4,570
Gross Amount Carried at Close of Period, Total	5,819
Accumulated Depreciation	(2,690)
Cultus Lake
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	410
Initial Cost to ELS, Depreciable Property	968
Gross Amount Carried at Close of Period, Land	416
Gross Amount Carried at Close of Period, Depreciable Property	1,605
Gross Amount Carried at Close of Period, Total	2,021
Accumulated Depreciation	(1,011)
Soledad Canyon
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,933
Initial Cost to ELS, Depreciable Property	6,917
Gross Amount Carried at Close of Period, Land	2,972
Gross Amount Carried at Close of Period, Depreciable Property	23,142
Gross Amount Carried at Close of Period, Total	26,114
Accumulated Depreciation	(7,046)
Los Ranchos
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	8,336
Initial Cost to ELS, Depreciable Property	15,774
Gross Amount Carried at Close of Period, Land	8,336
Gross Amount Carried at Close of Period, Depreciable Property	20,045
Gross Amount Carried at Close of Period, Total	28,381
Accumulated Depreciation	(6,977)
Monte del Lago
Real Estate and Accumulated Depreciation
Encumbrances	(34,494)
Initial Cost to ELS, Land	3,150
Initial Cost to ELS, Depreciable Property	9,469
Gross Amount Carried at Close of Period, Land	3,150
Gross Amount Carried at Close of Period, Depreciable Property	15,456
Gross Amount Carried at Close of Period, Total	18,606
Accumulated Depreciation	(10,406)
Date Palm Country Club
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	18,179
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	28,223
Gross Amount Carried at Close of Period, Total	28,223
Accumulated Depreciation	(22,908)
Palm Springs Oasis RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	216
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	1,304
Gross Amount Carried at Close of Period, Total	1,304
Accumulated Depreciation	(587)
Colony Park
Real Estate and Accumulated Depreciation
Encumbrances	(7,585)
Initial Cost to ELS, Land	890
Initial Cost to ELS, Depreciable Property	2,837
Gross Amount Carried at Close of Period, Land	890
Gross Amount Carried at Close of Period, Depreciable Property	4,693
Gross Amount Carried at Close of Period, Total	5,583
Accumulated Depreciation	(3,152)
Russian River
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	368
Initial Cost to ELS, Depreciable Property	868
Gross Amount Carried at Close of Period, Land	373
Gross Amount Carried at Close of Period, Depreciable Property	1,688
Gross Amount Carried at Close of Period, Total	2,061
Accumulated Depreciation	(780)
Oakzanita Springs
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	396
Initial Cost to ELS, Depreciable Property	934
Gross Amount Carried at Close of Period, Land	401
Gross Amount Carried at Close of Period, Depreciable Property	4,121
Gross Amount Carried at Close of Period, Total	4,522
Accumulated Depreciation	(1,449)
Rancho Mesa
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,130
Initial Cost to ELS, Depreciable Property	6,389
Gross Amount Carried at Close of Period, Land	2,130
Gross Amount Carried at Close of Period, Depreciable Property	8,811
Gross Amount Carried at Close of Period, Total	10,941
Accumulated Depreciation	(6,008)
Rancho Valley
Real Estate and Accumulated Depreciation
Encumbrances	(18,344)
Initial Cost to ELS, Land	685
Initial Cost to ELS, Depreciable Property	1,902
Gross Amount Carried at Close of Period, Land	685
Gross Amount Carried at Close of Period, Depreciable Property	4,422
Gross Amount Carried at Close of Period, Total	5,107
Accumulated Depreciation	(3,065)
Snowflower
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	308
Initial Cost to ELS, Depreciable Property	727
Gross Amount Carried at Close of Period, Land	312
Gross Amount Carried at Close of Period, Depreciable Property	2,959
Gross Amount Carried at Close of Period, Total	3,271
Accumulated Depreciation	(1,156)
Four Seasons
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	756
Initial Cost to ELS, Depreciable Property	2,348
Gross Amount Carried at Close of Period, Land	756
Gross Amount Carried at Close of Period, Depreciable Property	5,585
Gross Amount Carried at Close of Period, Total	6,341
Accumulated Depreciation	(2,716)
Yosemite Lakes
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,045
Initial Cost to ELS, Depreciable Property	4,823
Gross Amount Carried at Close of Period, Land	2,072
Gross Amount Carried at Close of Period, Depreciable Property	15,518
Gross Amount Carried at Close of Period, Total	17,590
Accumulated Depreciation	(4,900)
Royal Holiday
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	778
Initial Cost to ELS, Depreciable Property	2,643
Gross Amount Carried at Close of Period, Land	778
Gross Amount Carried at Close of Period, Depreciable Property	9,690
Gross Amount Carried at Close of Period, Total	10,468
Accumulated Depreciation	(3,965)
Idyllwild
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	313
Initial Cost to ELS, Depreciable Property	737
Gross Amount Carried at Close of Period, Land	317
Gross Amount Carried at Close of Period, Depreciable Property	3,447
Gross Amount Carried at Close of Period, Total	3,764
Accumulated Depreciation	(1,289)
Pio Pico
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,626
Initial Cost to ELS, Depreciable Property	6,194
Gross Amount Carried at Close of Period, Land	2,661
Gross Amount Carried at Close of Period, Depreciable Property	13,718
Gross Amount Carried at Close of Period, Total	16,379
Accumulated Depreciation	(5,584)
Tahoe Valley
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	5,428
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	7,693
Gross Amount Carried at Close of Period, Total	7,693
Accumulated Depreciation	(4,214)
Sea Oaks
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	871
Initial Cost to ELS, Depreciable Property	2,703
Gross Amount Carried at Close of Period, Land	871
Gross Amount Carried at Close of Period, Depreciable Property	4,686
Gross Amount Carried at Close of Period, Total	5,557
Accumulated Depreciation	(2,835)
Ponderosa Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	900
Initial Cost to ELS, Depreciable Property	2,100
Gross Amount Carried at Close of Period, Land	900
Gross Amount Carried at Close of Period, Depreciable Property	5,425
Gross Amount Carried at Close of Period, Total	6,325
Accumulated Depreciation	(1,961)
Turtle Beach
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	268
Initial Cost to ELS, Depreciable Property	633
Gross Amount Carried at Close of Period, Land	272
Gross Amount Carried at Close of Period, Depreciable Property	2,262
Gross Amount Carried at Close of Period, Total	2,534
Accumulated Depreciation	(755)
Marina Dunes RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	20,379
Initial Cost to ELS, Depreciable Property	8,204
Gross Amount Carried at Close of Period, Land	20,379
Gross Amount Carried at Close of Period, Depreciable Property	8,811
Gross Amount Carried at Close of Period, Total	29,190
Accumulated Depreciation	(694)
Wilderness Lakes
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,157
Initial Cost to ELS, Depreciable Property	5,088
Gross Amount Carried at Close of Period, Land	2,186
Gross Amount Carried at Close of Period, Depreciable Property	8,921
Gross Amount Carried at Close of Period, Total	11,107
Accumulated Depreciation	(4,255)
Coralwood
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	5,047
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	6,865
Gross Amount Carried at Close of Period, Total	6,865
Accumulated Depreciation	(4,965)
Morgan Hill
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,856
Initial Cost to ELS, Depreciable Property	4,378
Gross Amount Carried at Close of Period, Land	2,836
Gross Amount Carried at Close of Period, Depreciable Property	12,094
Gross Amount Carried at Close of Period, Total	14,930
Accumulated Depreciation	(3,949)
Lake Minden
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	961
Initial Cost to ELS, Depreciable Property	2,267
Gross Amount Carried at Close of Period, Land	974
Gross Amount Carried at Close of Period, Depreciable Property	4,306
Gross Amount Carried at Close of Period, Total	5,280
Accumulated Depreciation	(2,242)
Pacific Dunes Ranch
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,940
Initial Cost to ELS, Depreciable Property	5,632
Gross Amount Carried at Close of Period, Land	1,940
Gross Amount Carried at Close of Period, Depreciable Property	7,813
Gross Amount Carried at Close of Period, Total	9,753
Accumulated Depreciation	(4,065)
Oceanside RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	27,781
Initial Cost to ELS, Depreciable Property	16,596
Gross Amount Carried at Close of Period, Land	27,781
Gross Amount Carried at Close of Period, Depreciable Property	16,651
Gross Amount Carried at Close of Period, Total	44,432
Accumulated Depreciation	(1,032)
Lake of the Springs
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,062
Initial Cost to ELS, Depreciable Property	2,504
Gross Amount Carried at Close of Period, Land	1,076
Gross Amount Carried at Close of Period, Depreciable Property	5,583
Gross Amount Carried at Close of Period, Total	6,659
Accumulated Depreciation	(2,429)
Concord Cascade
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	985
Initial Cost to ELS, Depreciable Property	3,016
Gross Amount Carried at Close of Period, Land	985
Gross Amount Carried at Close of Period, Depreciable Property	7,581
Gross Amount Carried at Close of Period, Total	8,566
Accumulated Depreciation	(4,867)
San Francisco RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,660
Initial Cost to ELS, Depreciable Property	4,973
Gross Amount Carried at Close of Period, Land	1,660
Gross Amount Carried at Close of Period, Depreciable Property	8,482
Gross Amount Carried at Close of Period, Total	10,142
Accumulated Depreciation	(5,108)
San Benito
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,411
Initial Cost to ELS, Depreciable Property	3,328
Gross Amount Carried at Close of Period, Land	1,430
Gross Amount Carried at Close of Period, Depreciable Property	7,696
Gross Amount Carried at Close of Period, Total	9,126
Accumulated Depreciation	(3,236)
Palm Springs
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,811
Initial Cost to ELS, Depreciable Property	4,271
Gross Amount Carried at Close of Period, Land	1,835
Gross Amount Carried at Close of Period, Depreciable Property	7,721
Gross Amount Carried at Close of Period, Total	9,556
Accumulated Depreciation	(3,483)
Las Palmas Estates
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,295
Initial Cost to ELS, Depreciable Property	3,866
Gross Amount Carried at Close of Period, Land	1,295
Gross Amount Carried at Close of Period, Depreciable Property	5,171
Gross Amount Carried at Close of Period, Total	6,466
Accumulated Depreciation	(2,855)
Parque La Quinta
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,799
Initial Cost to ELS, Depreciable Property	5,450
Gross Amount Carried at Close of Period, Land	1,799
Gross Amount Carried at Close of Period, Depreciable Property	6,760
Gross Amount Carried at Close of Period, Total	8,559
Accumulated Depreciation	(3,782)
Quail Meadows
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,155
Initial Cost to ELS, Depreciable Property	3,469
Gross Amount Carried at Close of Period, Land	1,155
Gross Amount Carried at Close of Period, Depreciable Property	4,720
Gross Amount Carried at Close of Period, Total	5,875
Accumulated Depreciation	(3,376)
California Hawaiian
Real Estate and Accumulated Depreciation
Encumbrances	(31,832)
Initial Cost to ELS, Land	5,825
Initial Cost to ELS, Depreciable Property	17,755
Gross Amount Carried at Close of Period, Land	5,825
Gross Amount Carried at Close of Period, Depreciable Property	23,605
Gross Amount Carried at Close of Period, Total	29,430
Accumulated Depreciation	(17,935)
Nicholson Plaza
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	4,512
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	0
Gross Amount Carried at Close of Period, Total	0
Accumulated Depreciation	0
Sunshadow
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	12,334
Initial Cost to ELS, Depreciable Property	5,707
Gross Amount Carried at Close of Period, Land	12,342
Gross Amount Carried at Close of Period, Depreciable Property	7,185
Gross Amount Carried at Close of Period, Total	19,527
Accumulated Depreciation	(5,328)
Village of the Four Seasons
Real Estate and Accumulated Depreciation
Encumbrances	(18,292)
Initial Cost to ELS, Land	5,229
Initial Cost to ELS, Depreciable Property	15,714
Gross Amount Carried at Close of Period, Land	5,229
Gross Amount Carried at Close of Period, Depreciable Property	17,977
Gross Amount Carried at Close of Period, Total	23,206
Accumulated Depreciation	(10,496)
Westwinds (4 properties)
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	17,616
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	0
Gross Amount Carried at Close of Period, Total	0
Accumulated Depreciation	0
Laguna Lake
Real Estate and Accumulated Depreciation
Encumbrances	(18,742)
Initial Cost to ELS, Land	2,845
Initial Cost to ELS, Depreciable Property	6,520
Gross Amount Carried at Close of Period, Land	2,845
Gross Amount Carried at Close of Period, Depreciable Property	9,948
Gross Amount Carried at Close of Period, Total	12,793
Accumulated Depreciation	(6,221)
Contempo Marin
Real Estate and Accumulated Depreciation
Encumbrances	(35,426)
Initial Cost to ELS, Land	4,787
Initial Cost to ELS, Depreciable Property	16,379
Gross Amount Carried at Close of Period, Land	4,787
Gross Amount Carried at Close of Period, Depreciable Property	21,152
Gross Amount Carried at Close of Period, Total	25,939
Accumulated Depreciation	(18,369)
Rancho Oso
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	860
Initial Cost to ELS, Depreciable Property	2,029
Gross Amount Carried at Close of Period, Land	872
Gross Amount Carried at Close of Period, Depreciable Property	6,395
Gross Amount Carried at Close of Period, Total	7,267
Accumulated Depreciation	(2,132)
De Anza Santa Cruz
Real Estate and Accumulated Depreciation
Encumbrances	(46,088)
Initial Cost to ELS, Land	2,103
Initial Cost to ELS, Depreciable Property	7,201
Gross Amount Carried at Close of Period, Land	2,103
Gross Amount Carried at Close of Period, Depreciable Property	13,542
Gross Amount Carried at Close of Period, Total	15,645
Accumulated Depreciation	(9,150)
Meadowbrook
Real Estate and Accumulated Depreciation
Encumbrances	(21,045)
Initial Cost to ELS, Land	4,345
Initial Cost to ELS, Depreciable Property	12,528
Gross Amount Carried at Close of Period, Land	4,345
Gross Amount Carried at Close of Period, Depreciable Property	16,240
Gross Amount Carried at Close of Period, Total	20,585
Accumulated Depreciation	(12,092)
Santa Cruz Ranch
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,595
Initial Cost to ELS, Depreciable Property	3,937
Gross Amount Carried at Close of Period, Land	1,595
Gross Amount Carried at Close of Period, Depreciable Property	5,036
Gross Amount Carried at Close of Period, Total	6,631
Accumulated Depreciation	(2,284)
Lamplighter Village
Real Estate and Accumulated Depreciation
Encumbrances	(31,855)
Initial Cost to ELS, Land	633
Initial Cost to ELS, Depreciable Property	2,201
Gross Amount Carried at Close of Period, Land	633
Gross Amount Carried at Close of Period, Depreciable Property	5,011
Gross Amount Carried at Close of Period, Total	5,644
Accumulated Depreciation	(3,474)
Santiago Estates
Real Estate and Accumulated Depreciation
Encumbrances	(21,119)
Initial Cost to ELS, Land	3,562
Initial Cost to ELS, Depreciable Property	10,767
Gross Amount Carried at Close of Period, Land	3,562
Gross Amount Carried at Close of Period, Depreciable Property	15,804
Gross Amount Carried at Close of Period, Total	19,366
Accumulated Depreciation	(10,332)
Royal Oaks
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	602
Initial Cost to ELS, Depreciable Property	1,921
Gross Amount Carried at Close of Period, Land	602
Gross Amount Carried at Close of Period, Depreciable Property	4,510
Gross Amount Carried at Close of Period, Total	5,112
Accumulated Depreciation	(2,347)
Pilot Knob RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	581
Initial Cost to ELS, Depreciable Property	1,151
Gross Amount Carried at Close of Period, Land	581
Gross Amount Carried at Close of Period, Depreciable Property	1,525
Gross Amount Carried at Close of Period, Total	2,106
Accumulated Depreciation	(124)
Hillcrest Village CO
Real Estate and Accumulated Depreciation
Encumbrances	(37,274)
Initial Cost to ELS, Land	1,912
Initial Cost to ELS, Depreciable Property	5,202
Gross Amount Carried at Close of Period, Land	2,201
Gross Amount Carried at Close of Period, Depreciable Property	14,347
Gross Amount Carried at Close of Period, Total	16,548
Accumulated Depreciation	(8,486)
Cimarron Village
Real Estate and Accumulated Depreciation
Encumbrances	(29,838)
Initial Cost to ELS, Land	863
Initial Cost to ELS, Depreciable Property	2,790
Gross Amount Carried at Close of Period, Land	863
Gross Amount Carried at Close of Period, Depreciable Property	4,870
Gross Amount Carried at Close of Period, Total	5,733
Accumulated Depreciation	(3,714)
Holiday Village CO
Real Estate and Accumulated Depreciation
Encumbrances	(19,712)
Initial Cost to ELS, Land	567
Initial Cost to ELS, Depreciable Property	1,759
Gross Amount Carried at Close of Period, Land	567
Gross Amount Carried at Close of Period, Depreciable Property	5,043
Gross Amount Carried at Close of Period, Total	5,610
Accumulated Depreciation	(3,073)
Bear Creek Village
Real Estate and Accumulated Depreciation
Encumbrances	(5,512)
Initial Cost to ELS, Land	1,100
Initial Cost to ELS, Depreciable Property	3,359
Gross Amount Carried at Close of Period, Land	1,100
Gross Amount Carried at Close of Period, Depreciable Property	4,728
Gross Amount Carried at Close of Period, Total	5,828
Accumulated Depreciation	(3,213)
Holiday Hills Village
Real Estate and Accumulated Depreciation
Encumbrances	(56,693)
Initial Cost to ELS, Land	2,159
Initial Cost to ELS, Depreciable Property	7,780
Gross Amount Carried at Close of Period, Land	2,159
Gross Amount Carried at Close of Period, Depreciable Property	18,004
Gross Amount Carried at Close of Period, Total	20,163
Accumulated Depreciation	(12,707)
Golden Terrace
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	826
Initial Cost to ELS, Depreciable Property	2,415
Gross Amount Carried at Close of Period, Land	826
Gross Amount Carried at Close of Period, Depreciable Property	6,452
Gross Amount Carried at Close of Period, Total	7,278
Accumulated Depreciation	(3,959)
Golden Terrace South
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	750
Initial Cost to ELS, Depreciable Property	2,265
Gross Amount Carried at Close of Period, Land	750
Gross Amount Carried at Close of Period, Depreciable Property	3,385
Gross Amount Carried at Close of Period, Total	4,135
Accumulated Depreciation	(2,515)
Golden Terrace West
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,694
Initial Cost to ELS, Depreciable Property	5,065
Gross Amount Carried at Close of Period, Land	1,694
Gross Amount Carried at Close of Period, Depreciable Property	12,800
Gross Amount Carried at Close of Period, Total	14,494
Accumulated Depreciation	(7,283)
Blue Mesa Recreational Ranch
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	5,126
Initial Cost to ELS, Depreciable Property	8,217
Gross Amount Carried at Close of Period, Land	5,126
Gross Amount Carried at Close of Period, Depreciable Property	8,284
Gross Amount Carried at Close of Period, Total	13,410
Accumulated Depreciation	(1,102)
Pueblo Grande
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	241
Initial Cost to ELS, Depreciable Property	1,069
Gross Amount Carried at Close of Period, Land	241
Gross Amount Carried at Close of Period, Depreciable Property	6,535
Gross Amount Carried at Close of Period, Total	6,776
Accumulated Depreciation	(2,105)
Woodland Hills
Real Estate and Accumulated Depreciation
Encumbrances	(32,457)
Initial Cost to ELS, Land	1,928
Initial Cost to ELS, Depreciable Property	4,408
Gross Amount Carried at Close of Period, Land	1,928
Gross Amount Carried at Close of Period, Depreciable Property	9,005
Gross Amount Carried at Close of Period, Total	10,933
Accumulated Depreciation	(7,011)
Stonegate Manor
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	6,011
Initial Cost to ELS, Depreciable Property	12,336
Gross Amount Carried at Close of Period, Land	6,011
Gross Amount Carried at Close of Period, Depreciable Property	12,927
Gross Amount Carried at Close of Period, Total	18,938
Accumulated Depreciation	(5,423)
Waterford Estates
Real Estate and Accumulated Depreciation
Encumbrances	(37,397)
Initial Cost to ELS, Land	5,250
Initial Cost to ELS, Depreciable Property	16,202
Gross Amount Carried at Close of Period, Land	5,250
Gross Amount Carried at Close of Period, Depreciable Property	20,089
Gross Amount Carried at Close of Period, Total	25,339
Accumulated Depreciation	(10,152)
McNicol Place
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	562
Initial Cost to ELS, Depreciable Property	1,710
Gross Amount Carried at Close of Period, Land	562
Gross Amount Carried at Close of Period, Depreciable Property	1,985
Gross Amount Carried at Close of Period, Total	2,547
Accumulated Depreciation	(1,550)
Whispering Pines
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,536
Initial Cost to ELS, Depreciable Property	4,609
Gross Amount Carried at Close of Period, Land	1,536
Gross Amount Carried at Close of Period, Depreciable Property	7,281
Gross Amount Carried at Close of Period, Total	8,817
Accumulated Depreciation	(5,924)
Mariner's Cove
Real Estate and Accumulated Depreciation
Encumbrances	(18,127)
Initial Cost to ELS, Land	990
Initial Cost to ELS, Depreciable Property	2,971
Gross Amount Carried at Close of Period, Land	990
Gross Amount Carried at Close of Period, Depreciable Property	13,349
Gross Amount Carried at Close of Period, Total	14,339
Accumulated Depreciation	(7,848)
Sweetbriar
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	498
Initial Cost to ELS, Depreciable Property	1,527
Gross Amount Carried at Close of Period, Land	498
Gross Amount Carried at Close of Period, Depreciable Property	2,630
Gross Amount Carried at Close of Period, Total	3,128
Accumulated Depreciation	(1,758)
Aspen Meadows
Real Estate and Accumulated Depreciation
Encumbrances	(10,850)
Initial Cost to ELS, Land	1,148
Initial Cost to ELS, Depreciable Property	3,460
Gross Amount Carried at Close of Period, Land	1,148
Gross Amount Carried at Close of Period, Depreciable Property	4,467
Gross Amount Carried at Close of Period, Total	5,615
Accumulated Depreciation	(3,333)
Camelot Meadows
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	527
Initial Cost to ELS, Depreciable Property	2,058
Gross Amount Carried at Close of Period, Land	1,778
Gross Amount Carried at Close of Period, Depreciable Property	6,999
Gross Amount Carried at Close of Period, Total	8,777
Accumulated Depreciation	(5,258)
Riverside RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	8,400
Initial Cost to ELS, Depreciable Property	11,905
Gross Amount Carried at Close of Period, Land	19,485
Gross Amount Carried at Close of Period, Depreciable Property	15,504
Gross Amount Carried at Close of Period, Total	34,989
Accumulated Depreciation	(5,103)
Toby’s RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,093
Initial Cost to ELS, Depreciable Property	3,280
Gross Amount Carried at Close of Period, Land	1,093
Gross Amount Carried at Close of Period, Depreciable Property	4,092
Gross Amount Carried at Close of Period, Total	5,185
Accumulated Depreciation	(2,385)
Aventura Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	813
Initial Cost to ELS, Depreciable Property	811
Gross Amount Carried at Close of Period, Land	813
Gross Amount Carried at Close of Period, Depreciable Property	818
Gross Amount Carried at Close of Period, Total	1,631
Accumulated Depreciation	(120)
Hi-Lift Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	21,444
Initial Cost to ELS, Depreciable Property	4,178
Gross Amount Carried at Close of Period, Land	21,444
Gross Amount Carried at Close of Period, Depreciable Property	5,788
Gross Amount Carried at Close of Period, Total	27,232
Accumulated Depreciation	(796)
Sunshine Key
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	5,273
Initial Cost to ELS, Depreciable Property	15,822
Gross Amount Carried at Close of Period, Land	5,273
Gross Amount Carried at Close of Period, Depreciable Property	32,943
Gross Amount Carried at Close of Period, Total	38,216
Accumulated Depreciation	(13,708)
Windmill Manor
Real Estate and Accumulated Depreciation
Encumbrances	(10,524)
Initial Cost to ELS, Land	2,153
Initial Cost to ELS, Depreciable Property	6,125
Gross Amount Carried at Close of Period, Land	2,153
Gross Amount Carried at Close of Period, Depreciable Property	8,820
Gross Amount Carried at Close of Period, Total	10,973
Accumulated Depreciation	(6,429)
Winter Quarters Manatee
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,300
Initial Cost to ELS, Depreciable Property	6,903
Gross Amount Carried at Close of Period, Land	2,300
Gross Amount Carried at Close of Period, Depreciable Property	8,775
Gross Amount Carried at Close of Period, Total	11,075
Accumulated Depreciation	(5,008)
Clover Leaf Farms
Real Estate and Accumulated Depreciation
Encumbrances	(31,011)
Initial Cost to ELS, Land	13,684
Initial Cost to ELS, Depreciable Property	24,106
Gross Amount Carried at Close of Period, Land	13,684
Gross Amount Carried at Close of Period, Depreciable Property	32,203
Gross Amount Carried at Close of Period, Total	45,887
Accumulated Depreciation	(11,093)
Clover Leaf Forest
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,092
Initial Cost to ELS, Depreciable Property	2,178
Gross Amount Carried at Close of Period, Land	1,092
Gross Amount Carried at Close of Period, Depreciable Property	2,795
Gross Amount Carried at Close of Period, Total	3,887
Accumulated Depreciation	(972)
Resort at Tranquility Lake
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	12,572
Initial Cost to ELS, Depreciable Property	0
Gross Amount Carried at Close of Period, Land	12,596
Gross Amount Carried at Close of Period, Depreciable Property	21,348
Gross Amount Carried at Close of Period, Total	33,944
Accumulated Depreciation	(507)
Palm Harbour Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	13,228
Initial Cost to ELS, Depreciable Property	6,310
Gross Amount Carried at Close of Period, Land	13,228
Gross Amount Carried at Close of Period, Depreciable Property	5,355
Gross Amount Carried at Close of Period, Total	18,583
Accumulated Depreciation	(682)
Glen Ellen
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	619
Initial Cost to ELS, Depreciable Property	1,882
Gross Amount Carried at Close of Period, Land	619
Gross Amount Carried at Close of Period, Depreciable Property	2,435
Gross Amount Carried at Close of Period, Total	3,054
Accumulated Depreciation	(1,471)
Hillcrest FL
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,278
Initial Cost to ELS, Depreciable Property	3,928
Gross Amount Carried at Close of Period, Land	1,278
Gross Amount Carried at Close of Period, Depreciable Property	7,732
Gross Amount Carried at Close of Period, Total	9,010
Accumulated Depreciation	(4,316)
Holiday Ranch
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	925
Initial Cost to ELS, Depreciable Property	2,866
Gross Amount Carried at Close of Period, Land	925
Gross Amount Carried at Close of Period, Depreciable Property	3,646
Gross Amount Carried at Close of Period, Total	4,571
Accumulated Depreciation	(2,757)
Serendipity
Real Estate and Accumulated Depreciation
Encumbrances	(16,336)
Initial Cost to ELS, Land	18,944
Initial Cost to ELS, Depreciable Property	11,782
Gross Amount Carried at Close of Period, Land	18,944
Gross Amount Carried at Close of Period, Depreciable Property	14,112
Gross Amount Carried at Close of Period, Total	33,056
Accumulated Depreciation	(4,593)
Shady Lane Oaks
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,984
Initial Cost to ELS, Depreciable Property	8,482
Gross Amount Carried at Close of Period, Land	4,984
Gross Amount Carried at Close of Period, Depreciable Property	9,262
Gross Amount Carried at Close of Period, Total	14,246
Accumulated Depreciation	(3,846)
Shady Lane Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,102
Initial Cost to ELS, Depreciable Property	5,480
Gross Amount Carried at Close of Period, Land	3,102
Gross Amount Carried at Close of Period, Depreciable Property	5,906
Gross Amount Carried at Close of Period, Total	9,008
Accumulated Depreciation	(2,484)
Silk Oak Lodge
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,649
Initial Cost to ELS, Depreciable Property	5,028
Gross Amount Carried at Close of Period, Land	1,649
Gross Amount Carried at Close of Period, Depreciable Property	5,767
Gross Amount Carried at Close of Period, Total	7,416
Accumulated Depreciation	(3,581)
Clerbrook Golf & RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,883
Initial Cost to ELS, Depreciable Property	11,700
Gross Amount Carried at Close of Period, Land	3,883
Gross Amount Carried at Close of Period, Depreciable Property	16,324
Gross Amount Carried at Close of Period, Total	20,207
Accumulated Depreciation	(7,738)
Lake Magic
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,595
Initial Cost to ELS, Depreciable Property	4,793
Gross Amount Carried at Close of Period, Land	1,595
Gross Amount Carried at Close of Period, Depreciable Property	6,593
Gross Amount Carried at Close of Period, Total	8,188
Accumulated Depreciation	(3,654)
Orange Lake
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,303
Initial Cost to ELS, Depreciable Property	6,815
Gross Amount Carried at Close of Period, Land	4,303
Gross Amount Carried at Close of Period, Depreciable Property	8,418
Gross Amount Carried at Close of Period, Total	12,721
Accumulated Depreciation	(3,225)
Orlando
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,975
Initial Cost to ELS, Depreciable Property	7,017
Gross Amount Carried at Close of Period, Land	3,015
Gross Amount Carried at Close of Period, Depreciable Property	31,942
Gross Amount Carried at Close of Period, Total	34,957
Accumulated Depreciation	(7,777)
Cortez Village Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	17,936
Initial Cost to ELS, Depreciable Property
Gross Amount Carried at Close of Period, Land	17,936
Gross Amount Carried at Close of Period, Depreciable Property	3,988
Gross Amount Carried at Close of Period, Total	21,924
Accumulated Depreciation	(691)
Crystal Isles
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	926
Initial Cost to ELS, Depreciable Property	2,787
Gross Amount Carried at Close of Period, Land	936
Gross Amount Carried at Close of Period, Depreciable Property	6,736
Gross Amount Carried at Close of Period, Total	7,672
Accumulated Depreciation	(3,031)
Cheron Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	10,393
Initial Cost to ELS, Depreciable Property	6,217
Gross Amount Carried at Close of Period, Land	10,393
Gross Amount Carried at Close of Period, Depreciable Property	6,588
Gross Amount Carried at Close of Period, Total	16,981
Accumulated Depreciation	(3,025)
Carriage Cove
Real Estate and Accumulated Depreciation
Encumbrances	(15,070)
Initial Cost to ELS, Land	2,914
Initial Cost to ELS, Depreciable Property	8,682
Gross Amount Carried at Close of Period, Land	2,914
Gross Amount Carried at Close of Period, Depreciable Property	11,676
Gross Amount Carried at Close of Period, Total	14,590
Accumulated Depreciation	(8,429)
Daytona Beach Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,962
Initial Cost to ELS, Depreciable Property	9,034
Gross Amount Carried at Close of Period, Land	1,962
Gross Amount Carried at Close of Period, Depreciable Property	9,068
Gross Amount Carried at Close of Period, Total	11,030
Accumulated Depreciation	(1,274)
Lake Haven
Real Estate and Accumulated Depreciation
Encumbrances	(12,648)
Initial Cost to ELS, Land	1,135
Initial Cost to ELS, Depreciable Property	4,047
Gross Amount Carried at Close of Period, Land	1,135
Gross Amount Carried at Close of Period, Depreciable Property	8,478
Gross Amount Carried at Close of Period, Total	9,613
Accumulated Depreciation	(6,514)
Marker 1 Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	21,685
Initial Cost to ELS, Depreciable Property	15,758
Gross Amount Carried at Close of Period, Land	21,685
Gross Amount Carried at Close of Period, Depreciable Property	15,947
Gross Amount Carried at Close of Period, Total	37,632
Accumulated Depreciation	(1,963)
Coquina Crossing
Real Estate and Accumulated Depreciation
Encumbrances	(26,171)
Initial Cost to ELS, Land	5,274
Initial Cost to ELS, Depreciable Property	5,545
Gross Amount Carried at Close of Period, Land	5,274
Gross Amount Carried at Close of Period, Depreciable Property	26,432
Gross Amount Carried at Close of Period, Total	31,706
Accumulated Depreciation	(15,585)
Colony Cove
Real Estate and Accumulated Depreciation
Encumbrances	(89,976)
Initial Cost to ELS, Land	28,660
Initial Cost to ELS, Depreciable Property	92,457
Gross Amount Carried at Close of Period, Land	66,754
Gross Amount Carried at Close of Period, Depreciable Property	130,407
Gross Amount Carried at Close of Period, Total	197,161
Accumulated Depreciation	(43,662)
Ridgewood Estates
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	8,769
Initial Cost to ELS, Depreciable Property	8,791
Gross Amount Carried at Close of Period, Land	8,769
Gross Amount Carried at Close of Period, Depreciable Property	9,851
Gross Amount Carried at Close of Period, Total	18,620
Accumulated Depreciation	(3,989)
Haselton Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,800
Initial Cost to ELS, Depreciable Property	8,955
Gross Amount Carried at Close of Period, Land	3,800
Gross Amount Carried at Close of Period, Depreciable Property	10,105
Gross Amount Carried at Close of Period, Total	13,905
Accumulated Depreciation	(3,930)
Southern Palms RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,169
Initial Cost to ELS, Depreciable Property	5,884
Gross Amount Carried at Close of Period, Land	2,169
Gross Amount Carried at Close of Period, Depreciable Property	10,938
Gross Amount Carried at Close of Period, Total	13,107
Accumulated Depreciation	(7,486)
Bulow Plantation
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,637
Initial Cost to ELS, Depreciable Property	949
Gross Amount Carried at Close of Period, Land	3,637
Gross Amount Carried at Close of Period, Depreciable Property	8,610
Gross Amount Carried at Close of Period, Total	12,247
Accumulated Depreciation	(5,836)
Bulow RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	228
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	2,811
Gross Amount Carried at Close of Period, Total	2,811
Accumulated Depreciation	(1,218)
Carefree Cove
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,741
Initial Cost to ELS, Depreciable Property	5,170
Gross Amount Carried at Close of Period, Land	1,741
Gross Amount Carried at Close of Period, Depreciable Property	6,261
Gross Amount Carried at Close of Period, Total	8,002
Accumulated Depreciation	(3,644)
Everglades Lakes
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	53,850
Initial Cost to ELS, Depreciable Property	18,797
Gross Amount Carried at Close of Period, Land	53,850
Gross Amount Carried at Close of Period, Depreciable Property	22,065
Gross Amount Carried at Close of Period, Total	75,915
Accumulated Depreciation	(4,170)
Park City West
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,184
Initial Cost to ELS, Depreciable Property	12,561
Gross Amount Carried at Close of Period, Land	4,184
Gross Amount Carried at Close of Period, Depreciable Property	14,323
Gross Amount Carried at Close of Period, Total	18,507
Accumulated Depreciation	(8,561)
Sunshine Holiday MH
Real Estate and Accumulated Depreciation
Encumbrances	(9,193)
Initial Cost to ELS, Land	3,099
Initial Cost to ELS, Depreciable Property	9,286
Gross Amount Carried at Close of Period, Land	3,099
Gross Amount Carried at Close of Period, Depreciable Property	11,687
Gross Amount Carried at Close of Period, Total	14,786
Accumulated Depreciation	(6,454)
Crystal Lakes-Fort Myers
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,047
Initial Cost to ELS, Depreciable Property	0
Gross Amount Carried at Close of Period, Land	2,801
Gross Amount Carried at Close of Period, Depreciable Property	1,344
Gross Amount Carried at Close of Period, Total	4,145
Accumulated Depreciation	(85)
Fish Tale Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	24,027
Initial Cost to ELS, Depreciable Property	5,555
Gross Amount Carried at Close of Period, Land	24,027
Gross Amount Carried at Close of Period, Depreciable Property	4,490
Gross Amount Carried at Close of Period, Total	28,517
Accumulated Depreciation	(822)
Fort Myers Beach
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,188
Initial Cost to ELS, Depreciable Property	3,548
Gross Amount Carried at Close of Period, Land	2,037
Gross Amount Carried at Close of Period, Depreciable Property	7,391
Gross Amount Carried at Close of Period, Total	9,428
Accumulated Depreciation	(2,761)
Gulf Air
Real Estate and Accumulated Depreciation
Encumbrances	(5,768)
Initial Cost to ELS, Land	1,609
Initial Cost to ELS, Depreciable Property	4,746
Gross Amount Carried at Close of Period, Land	1,609
Gross Amount Carried at Close of Period, Depreciable Property	6,511
Gross Amount Carried at Close of Period, Total	8,120
Accumulated Depreciation	(3,392)
Lakeside Terrace
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,275
Initial Cost to ELS, Depreciable Property	7,165
Gross Amount Carried at Close of Period, Land	3,275
Gross Amount Carried at Close of Period, Depreciable Property	8,046
Gross Amount Carried at Close of Period, Total	11,321
Accumulated Depreciation	(3,217)
Grand Island Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,723
Initial Cost to ELS, Depreciable Property	5,208
Gross Amount Carried at Close of Period, Land	1,848
Gross Amount Carried at Close of Period, Depreciable Property	12,160
Gross Amount Carried at Close of Period, Total	14,008
Accumulated Depreciation	(6,810)
Holiday Travel Park
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	9,240
Initial Cost to ELS, Depreciable Property	13,284
Gross Amount Carried at Close of Period, Land	9,240
Gross Amount Carried at Close of Period, Depreciable Property	15,161
Gross Amount Carried at Close of Period, Total	24,401
Accumulated Depreciation	(5,095)
Hollywood Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	14,638
Initial Cost to ELS, Depreciable Property	4,065
Gross Amount Carried at Close of Period, Land	14,638
Gross Amount Carried at Close of Period, Depreciable Property	4,909
Gross Amount Carried at Close of Period, Total	19,547
Accumulated Depreciation	(778)
South Miami Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	13,144
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	13,491
Gross Amount Carried at Close of Period, Total	13,491
Accumulated Depreciation	(1,818)
Barrington Hills
Real Estate and Accumulated Depreciation
Encumbrances	(4,128)
Initial Cost to ELS, Land	1,145
Initial Cost to ELS, Depreciable Property	3,437
Gross Amount Carried at Close of Period, Land	1,145
Gross Amount Carried at Close of Period, Depreciable Property	5,228
Gross Amount Carried at Close of Period, Total	6,373
Accumulated Depreciation	(2,719)
Jupiter Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	5,090
Initial Cost to ELS, Depreciable Property	4,842
Gross Amount Carried at Close of Period, Land	5,090
Gross Amount Carried at Close of Period, Depreciable Property	6,072
Gross Amount Carried at Close of Period, Total	11,162
Accumulated Depreciation	(1,136)
Sherwood Forest - MHP
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,852
Initial Cost to ELS, Depreciable Property	14,596
Gross Amount Carried at Close of Period, Land	4,852
Gross Amount Carried at Close of Period, Depreciable Property	23,444
Gross Amount Carried at Close of Period, Total	28,296
Accumulated Depreciation	(16,525)
Sherwood Forest RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,870
Initial Cost to ELS, Depreciable Property	3,621
Gross Amount Carried at Close of Period, Land	3,438
Gross Amount Carried at Close of Period, Depreciable Property	8,411
Gross Amount Carried at Close of Period, Total	11,849
Accumulated Depreciation	(5,299)
Tropical Palms
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	5,677
Initial Cost to ELS, Depreciable Property	17,116
Gross Amount Carried at Close of Period, Land	5,677
Gross Amount Carried at Close of Period, Depreciable Property	35,045
Gross Amount Carried at Close of Period, Total	40,722
Accumulated Depreciation	(17,212)
Lake Worth Village
Real Estate and Accumulated Depreciation
Encumbrances	(1,023)
Initial Cost to ELS, Land	14,959
Initial Cost to ELS, Depreciable Property	24,501
Gross Amount Carried at Close of Period, Land	14,959
Gross Amount Carried at Close of Period, Depreciable Property	29,642
Gross Amount Carried at Close of Period, Total	44,601
Accumulated Depreciation	(11,544)
Beacon Hill Colony
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,775
Initial Cost to ELS, Depreciable Property	6,405
Gross Amount Carried at Close of Period, Land	3,775
Gross Amount Carried at Close of Period, Depreciable Property	7,076
Gross Amount Carried at Close of Period, Total	10,851
Accumulated Depreciation	(2,773)
Beacon Terrace
Real Estate and Accumulated Depreciation
Encumbrances	(8,904)
Initial Cost to ELS, Land	5,372
Initial Cost to ELS, Depreciable Property	9,153
Gross Amount Carried at Close of Period, Land	5,588
Gross Amount Carried at Close of Period, Depreciable Property	10,086
Gross Amount Carried at Close of Period, Total	15,674
Accumulated Depreciation	(4,070)
Kings & Queens
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,696
Initial Cost to ELS, Depreciable Property	3,064
Gross Amount Carried at Close of Period, Land	1,696
Gross Amount Carried at Close of Period, Depreciable Property	3,514
Gross Amount Carried at Close of Period, Total	5,210
Accumulated Depreciation	(1,400)
Lakeland Harbor
Real Estate and Accumulated Depreciation
Encumbrances	(31,261)
Initial Cost to ELS, Land	10,446
Initial Cost to ELS, Depreciable Property	17,376
Gross Amount Carried at Close of Period, Land	10,446
Gross Amount Carried at Close of Period, Depreciable Property	18,427
Gross Amount Carried at Close of Period, Total	28,873
Accumulated Depreciation	(7,502)
Lakeland Junction
Real Estate and Accumulated Depreciation
Encumbrances	(3,161)
Initial Cost to ELS, Land	3,018
Initial Cost to ELS, Depreciable Property	4,752
Gross Amount Carried at Close of Period, Land	3,018
Gross Amount Carried at Close of Period, Depreciable Property	5,186
Gross Amount Carried at Close of Period, Total	8,204
Accumulated Depreciation	(2,121)
Lantana Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	8,276
Initial Cost to ELS, Depreciable Property	5,108
Gross Amount Carried at Close of Period, Land	8,276
Gross Amount Carried at Close of Period, Depreciable Property	4,819
Gross Amount Carried at Close of Period, Total	13,095
Accumulated Depreciation	(1,014)
Maralago Cay
Real Estate and Accumulated Depreciation
Encumbrances	(37,549)
Initial Cost to ELS, Land	5,325
Initial Cost to ELS, Depreciable Property	15,420
Gross Amount Carried at Close of Period, Land	5,325
Gross Amount Carried at Close of Period, Depreciable Property	22,767
Gross Amount Carried at Close of Period, Total	28,092
Accumulated Depreciation	(16,870)
South Lantana Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,345
Initial Cost to ELS, Depreciable Property	1,894
Gross Amount Carried at Close of Period, Land	2,345
Gross Amount Carried at Close of Period, Depreciable Property	2,356
Gross Amount Carried at Close of Period, Total	4,701
Accumulated Depreciation	(492)
Down Yonder
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,652
Initial Cost to ELS, Depreciable Property	7,981
Gross Amount Carried at Close of Period, Land	2,652
Gross Amount Carried at Close of Period, Depreciable Property	9,646
Gross Amount Carried at Close of Period, Total	12,298
Accumulated Depreciation	(6,040)
East Bay Oaks
Real Estate and Accumulated Depreciation
Encumbrances	(8,425)
Initial Cost to ELS, Land	1,240
Initial Cost to ELS, Depreciable Property	3,322
Gross Amount Carried at Close of Period, Land	1,240
Gross Amount Carried at Close of Period, Depreciable Property	5,389
Gross Amount Carried at Close of Period, Total	6,629
Accumulated Depreciation	(4,332)
Eldorado Village
Real Estate and Accumulated Depreciation
Encumbrances	(5,630)
Initial Cost to ELS, Land	778
Initial Cost to ELS, Depreciable Property	2,341
Gross Amount Carried at Close of Period, Land	778
Gross Amount Carried at Close of Period, Depreciable Property	4,555
Gross Amount Carried at Close of Period, Total	5,333
Accumulated Depreciation	(3,245)
Paradise Park - Largo
Real Estate and Accumulated Depreciation
Encumbrances	(5,229)
Initial Cost to ELS, Land	3,523
Initial Cost to ELS, Depreciable Property	4,026
Gross Amount Carried at Close of Period, Land	3,523
Gross Amount Carried at Close of Period, Depreciable Property	4,742
Gross Amount Carried at Close of Period, Total	8,265
Accumulated Depreciation	(1,662)
Shangri-La Mobile Home Park
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,722
Initial Cost to ELS, Depreciable Property	5,200
Gross Amount Carried at Close of Period, Land	1,722
Gross Amount Carried at Close of Period, Depreciable Property	5,690
Gross Amount Carried at Close of Period, Total	7,412
Accumulated Depreciation	(3,460)
Vacation Village
Real Estate and Accumulated Depreciation
Encumbrances	(4,241)
Initial Cost to ELS, Land	1,315
Initial Cost to ELS, Depreciable Property	3,946
Gross Amount Carried at Close of Period, Land	1,315
Gross Amount Carried at Close of Period, Depreciable Property	5,018
Gross Amount Carried at Close of Period, Total	6,333
Accumulated Depreciation	(2,866)
Whispering Pines - Largo
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	8,218
Initial Cost to ELS, Depreciable Property	14,054
Gross Amount Carried at Close of Period, Land	8,218
Gross Amount Carried at Close of Period, Depreciable Property	15,982
Gross Amount Carried at Close of Period, Total	24,200
Accumulated Depreciation	(6,262)
Coachwood Colony
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,602
Initial Cost to ELS, Depreciable Property	4,822
Gross Amount Carried at Close of Period, Land	1,602
Gross Amount Carried at Close of Period, Depreciable Property	6,474
Gross Amount Carried at Close of Period, Total	8,076
Accumulated Depreciation	(3,458)
Mid-Florida Lakes
Real Estate and Accumulated Depreciation
Encumbrances	(57,630)
Initial Cost to ELS, Land	5,997
Initial Cost to ELS, Depreciable Property	20,635
Gross Amount Carried at Close of Period, Land	5,997
Gross Amount Carried at Close of Period, Depreciable Property	37,094
Gross Amount Carried at Close of Period, Total	43,091
Accumulated Depreciation	(27,083)
Fiesta Key
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	16,611
Initial Cost to ELS, Depreciable Property	7,338
Gross Amount Carried at Close of Period, Land	16,611
Gross Amount Carried at Close of Period, Depreciable Property	26,726
Gross Amount Carried at Close of Period, Total	43,337
Accumulated Depreciation	(4,929)
Winter Quarters Pasco
Real Estate and Accumulated Depreciation
Encumbrances	(3,619)
Initial Cost to ELS, Land	1,494
Initial Cost to ELS, Depreciable Property	4,484
Gross Amount Carried at Close of Period, Land	1,494
Gross Amount Carried at Close of Period, Depreciable Property	6,685
Gross Amount Carried at Close of Period, Total	8,179
Accumulated Depreciation	(3,399)
Coral Cay Plantation
Real Estate and Accumulated Depreciation
Encumbrances	(77,907)
Initial Cost to ELS, Land	5,890
Initial Cost to ELS, Depreciable Property	20,211
Gross Amount Carried at Close of Period, Land	5,890
Gross Amount Carried at Close of Period, Depreciable Property	29,930
Gross Amount Carried at Close of Period, Total	35,820
Accumulated Depreciation	(24,968)
Lakewood Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,862
Initial Cost to ELS, Depreciable Property	5,627
Gross Amount Carried at Close of Period, Land	1,862
Gross Amount Carried at Close of Period, Depreciable Property	8,823
Gross Amount Carried at Close of Period, Total	10,685
Accumulated Depreciation	(6,811)
Miami Everglades
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	5,362
Initial Cost to ELS, Depreciable Property	6,238
Gross Amount Carried at Close of Period, Land	5,362
Gross Amount Carried at Close of Period, Depreciable Property	7,839
Gross Amount Carried at Close of Period, Total	13,201
Accumulated Depreciation	(3,061)
Southernaire
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	796
Initial Cost to ELS, Depreciable Property	2,395
Gross Amount Carried at Close of Period, Land	796
Gross Amount Carried at Close of Period, Depreciable Property	3,035
Gross Amount Carried at Close of Period, Total	3,831
Accumulated Depreciation	(1,661)
Country Place (2)
Real Estate and Accumulated Depreciation
Encumbrances	(17,205)
Initial Cost to ELS, Land	663
Initial Cost to ELS, Depreciable Property	0
Gross Amount Carried at Close of Period, Land	681
Gross Amount Carried at Close of Period, Depreciable Property	8,614
Gross Amount Carried at Close of Period, Total	9,295
Accumulated Depreciation	(6,941)
Hacienda Village
Real Estate and Accumulated Depreciation
Encumbrances	(14,916)
Initial Cost to ELS, Land	4,297
Initial Cost to ELS, Depreciable Property	13,088
Gross Amount Carried at Close of Period, Land	4,297
Gross Amount Carried at Close of Period, Depreciable Property	17,708
Gross Amount Carried at Close of Period, Total	22,005
Accumulated Depreciation	(10,434)
Harbor View Mobile Manor
Real Estate and Accumulated Depreciation
Encumbrances	(16,198)
Initial Cost to ELS, Land	4,030
Initial Cost to ELS, Depreciable Property	12,146
Gross Amount Carried at Close of Period, Land	4,030
Gross Amount Carried at Close of Period, Depreciable Property	15,226
Gross Amount Carried at Close of Period, Total	19,256
Accumulated Depreciation	(8,695)
Bay Lake Estates
Real Estate and Accumulated Depreciation
Encumbrances	(10,200)
Initial Cost to ELS, Land	990
Initial Cost to ELS, Depreciable Property	3,390
Gross Amount Carried at Close of Period, Land	990
Gross Amount Carried at Close of Period, Depreciable Property	6,298
Gross Amount Carried at Close of Period, Total	7,288
Accumulated Depreciation	(4,573)
Lake Village
Real Estate and Accumulated Depreciation
Encumbrances	(14,073)
Initial Cost to ELS, Land	15,850
Initial Cost to ELS, Depreciable Property	18,099
Gross Amount Carried at Close of Period, Land	26,258
Gross Amount Carried at Close of Period, Depreciable Property	20,725
Gross Amount Carried at Close of Period, Total	46,983
Accumulated Depreciation	(7,804)
Royal Coachman
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	5,321
Initial Cost to ELS, Depreciable Property	15,978
Gross Amount Carried at Close of Period, Land	5,321
Gross Amount Carried at Close of Period, Depreciable Property	18,230
Gross Amount Carried at Close of Period, Total	23,551
Accumulated Depreciation	(11,098)
Buccaneer Estates
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,207
Initial Cost to ELS, Depreciable Property	14,410
Gross Amount Carried at Close of Period, Land	4,207
Gross Amount Carried at Close of Period, Depreciable Property	24,510
Gross Amount Carried at Close of Period, Total	28,717
Accumulated Depreciation	(16,367)
Island Vista Estates
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	5,004
Initial Cost to ELS, Depreciable Property	15,066
Gross Amount Carried at Close of Period, Land	5,004
Gross Amount Carried at Close of Period, Depreciable Property	21,371
Gross Amount Carried at Close of Period, Total	26,375
Accumulated Depreciation	(9,221)
Lake Fairways
Real Estate and Accumulated Depreciation
Encumbrances	(34,487)
Initial Cost to ELS, Land	6,075
Initial Cost to ELS, Depreciable Property	18,134
Gross Amount Carried at Close of Period, Land	6,110
Gross Amount Carried at Close of Period, Depreciable Property	23,242
Gross Amount Carried at Close of Period, Total	29,352
Accumulated Depreciation	(19,380)
Pine Lakes
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	6,306
Initial Cost to ELS, Depreciable Property	14,579
Gross Amount Carried at Close of Period, Land	31,245
Gross Amount Carried at Close of Period, Depreciable Property	25,096
Gross Amount Carried at Close of Period, Total	56,341
Accumulated Depreciation	(20,169)
Pioneer Village
Real Estate and Accumulated Depreciation
Encumbrances	(12,554)
Initial Cost to ELS, Land	4,116
Initial Cost to ELS, Depreciable Property	12,353
Gross Amount Carried at Close of Period, Land	4,116
Gross Amount Carried at Close of Period, Depreciable Property	16,197
Gross Amount Carried at Close of Period, Total	20,313
Accumulated Depreciation	(9,271)
Sunseekers RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,224
Initial Cost to ELS, Depreciable Property	2,299
Gross Amount Carried at Close of Period, Land	4,224
Gross Amount Carried at Close of Period, Depreciable Property	4,391
Gross Amount Carried at Close of Period, Total	8,615
Accumulated Depreciation	(1,284)
The Heritage
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,438
Initial Cost to ELS, Depreciable Property	4,371
Gross Amount Carried at Close of Period, Land	1,784
Gross Amount Carried at Close of Period, Depreciable Property	10,767
Gross Amount Carried at Close of Period, Total	12,551
Accumulated Depreciation	(7,728)
Windmill Village - N. Ft. Myers
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,417
Initial Cost to ELS, Depreciable Property	5,440
Gross Amount Carried at Close of Period, Land	1,417
Gross Amount Carried at Close of Period, Depreciable Property	10,739
Gross Amount Carried at Close of Period, Total	12,156
Accumulated Depreciation	(7,564)
Foxwood Farms
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,853
Initial Cost to ELS, Depreciable Property	7,967
Gross Amount Carried at Close of Period, Land	3,853
Gross Amount Carried at Close of Period, Depreciable Property	10,863
Gross Amount Carried at Close of Period, Total	14,716
Accumulated Depreciation	(3,972)
Oak Bend
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	850
Initial Cost to ELS, Depreciable Property	2,572
Gross Amount Carried at Close of Period, Land	850
Gross Amount Carried at Close of Period, Depreciable Property	10,784
Gross Amount Carried at Close of Period, Total	11,634
Accumulated Depreciation	(3,977)
Villas at Spanish Oaks
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,250
Initial Cost to ELS, Depreciable Property	6,922
Gross Amount Carried at Close of Period, Land	2,250
Gross Amount Carried at Close of Period, Depreciable Property	10,445
Gross Amount Carried at Close of Period, Total	12,695
Accumulated Depreciation	(8,213)
Silver Dollar Golf & Trap Club Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,107
Initial Cost to ELS, Depreciable Property	12,431
Gross Amount Carried at Close of Period, Land	11,265
Gross Amount Carried at Close of Period, Depreciable Property	16,916
Gross Amount Carried at Close of Period, Total	28,181
Accumulated Depreciation	(9,615)
Okeechobee RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	14,897
Initial Cost to ELS, Depreciable Property	27,337
Gross Amount Carried at Close of Period, Land	14,897
Gross Amount Carried at Close of Period, Depreciable Property	28,552
Gross Amount Carried at Close of Period, Total	43,449
Accumulated Depreciation	(4,811)
Audubon Village - Florida
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,622
Initial Cost to ELS, Depreciable Property	7,200
Gross Amount Carried at Close of Period, Land	4,622
Gross Amount Carried at Close of Period, Depreciable Property	8,287
Gross Amount Carried at Close of Period, Total	12,909
Accumulated Depreciation	(3,278)
Hidden Valley
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	11,398
Initial Cost to ELS, Depreciable Property	12,861
Gross Amount Carried at Close of Period, Land	11,398
Gross Amount Carried at Close of Period, Depreciable Property	14,338
Gross Amount Carried at Close of Period, Total	25,736
Accumulated Depreciation	(5,760)
Starlight Ranch
Real Estate and Accumulated Depreciation
Encumbrances	(29,504)
Initial Cost to ELS, Land	13,543
Initial Cost to ELS, Depreciable Property	20,388
Gross Amount Carried at Close of Period, Land	13,543
Gross Amount Carried at Close of Period, Depreciable Property	24,807
Gross Amount Carried at Close of Period, Total	38,350
Accumulated Depreciation	(9,641)
Holiday Village, Ormond Beach
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,610
Initial Cost to ELS, Depreciable Property	7,837
Gross Amount Carried at Close of Period, Land	2,610
Gross Amount Carried at Close of Period, Depreciable Property	10,189
Gross Amount Carried at Close of Period, Total	12,799
Accumulated Depreciation	(5,786)
Sunshine Holiday-Daytona North
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,001
Initial Cost to ELS, Depreciable Property	6,004
Gross Amount Carried at Close of Period, Land	2,001
Gross Amount Carried at Close of Period, Depreciable Property	7,798
Gross Amount Carried at Close of Period, Total	9,799
Accumulated Depreciation	(4,428)
Palm Beach Gardens Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	15,734
Initial Cost to ELS, Depreciable Property	4,938
Gross Amount Carried at Close of Period, Land	15,734
Gross Amount Carried at Close of Period, Depreciable Property	5,199
Gross Amount Carried at Close of Period, Total	20,933
Accumulated Depreciation	(948)
The Meadows, FL
Real Estate and Accumulated Depreciation
Encumbrances	(36,392)
Initial Cost to ELS, Land	3,229
Initial Cost to ELS, Depreciable Property	9,870
Gross Amount Carried at Close of Period, Land	3,229
Gross Amount Carried at Close of Period, Depreciable Property	17,444
Gross Amount Carried at Close of Period, Total	20,673
Accumulated Depreciation	(11,026)
Terra Ceia
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	965
Initial Cost to ELS, Depreciable Property	2,905
Gross Amount Carried at Close of Period, Land	2,798
Gross Amount Carried at Close of Period, Depreciable Property	12,696
Gross Amount Carried at Close of Period, Total	15,494
Accumulated Depreciation	(2,183)
Lakes at Countrywood
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,377
Initial Cost to ELS, Depreciable Property	7,085
Gross Amount Carried at Close of Period, Land	2,377
Gross Amount Carried at Close of Period, Depreciable Property	11,678
Gross Amount Carried at Close of Period, Total	14,055
Accumulated Depreciation	(6,654)
Meadows at Countrywood
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,514
Initial Cost to ELS, Depreciable Property	13,175
Gross Amount Carried at Close of Period, Land	4,589
Gross Amount Carried at Close of Period, Depreciable Property	26,143
Gross Amount Carried at Close of Period, Total	30,732
Accumulated Depreciation	(17,208)
Oaks at Countrywood
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	846
Initial Cost to ELS, Depreciable Property	2,513
Gross Amount Carried at Close of Period, Land	771
Gross Amount Carried at Close of Period, Depreciable Property	4,957
Gross Amount Carried at Close of Period, Total	5,728
Accumulated Depreciation	(2,930)
Breezy Hill
Real Estate and Accumulated Depreciation
Encumbrances	(16,851)
Initial Cost to ELS, Land	5,424
Initial Cost to ELS, Depreciable Property	16,555
Gross Amount Carried at Close of Period, Land	5,424
Gross Amount Carried at Close of Period, Depreciable Property	19,850
Gross Amount Carried at Close of Period, Total	25,274
Accumulated Depreciation	(12,646)
Hidden Harbour Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	26,116
Initial Cost to ELS, Depreciable Property	12,513
Gross Amount Carried at Close of Period, Land	26,116
Gross Amount Carried at Close of Period, Depreciable Property	12,782
Gross Amount Carried at Close of Period, Total	38,898
Accumulated Depreciation	(1,451)
Highland Wood Travel Park
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,043
Initial Cost to ELS, Depreciable Property	3,130
Gross Amount Carried at Close of Period, Land	1,085
Gross Amount Carried at Close of Period, Depreciable Property	4,019
Gross Amount Carried at Close of Period, Total	5,104
Accumulated Depreciation	(2,389)
Inlet Harbor Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	11,858
Initial Cost to ELS, Depreciable Property	5,485
Gross Amount Carried at Close of Period, Land	11,858
Gross Amount Carried at Close of Period, Depreciable Property	5,209
Gross Amount Carried at Close of Period, Total	17,067
Accumulated Depreciation	(751)
Harbor Lakes
Real Estate and Accumulated Depreciation
Encumbrances	(16,591)
Initial Cost to ELS, Land	3,384
Initial Cost to ELS, Depreciable Property	10,154
Gross Amount Carried at Close of Period, Land	3,384
Gross Amount Carried at Close of Period, Depreciable Property	12,103
Gross Amount Carried at Close of Period, Total	15,487
Accumulated Depreciation	(7,046)
Lighthouse Pointe at Daytona Beach
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,446
Initial Cost to ELS, Depreciable Property	7,483
Gross Amount Carried at Close of Period, Land	2,469
Gross Amount Carried at Close of Period, Depreciable Property	11,443
Gross Amount Carried at Close of Period, Total	13,912
Accumulated Depreciation	(7,545)
Pickwick Village
Real Estate and Accumulated Depreciation
Encumbrances	(15,801)
Initial Cost to ELS, Land	2,803
Initial Cost to ELS, Depreciable Property	8,870
Gross Amount Carried at Close of Period, Land	2,803
Gross Amount Carried at Close of Period, Depreciable Property	15,112
Gross Amount Carried at Close of Period, Total	17,915
Accumulated Depreciation	(8,668)
Rose Bay
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,866
Initial Cost to ELS, Depreciable Property	3,528
Gross Amount Carried at Close of Period, Land	3,866
Gross Amount Carried at Close of Period, Depreciable Property	4,196
Gross Amount Carried at Close of Period, Total	8,062
Accumulated Depreciation	(2,466)
Emerald Lake
Real Estate and Accumulated Depreciation
Encumbrances	(3,898)
Initial Cost to ELS, Land	3,598
Initial Cost to ELS, Depreciable Property	5,197
Gross Amount Carried at Close of Period, Land	3,598
Gross Amount Carried at Close of Period, Depreciable Property	6,018
Gross Amount Carried at Close of Period, Total	9,616
Accumulated Depreciation	(2,393)
Gulf View
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	717
Initial Cost to ELS, Depreciable Property	2,158
Gross Amount Carried at Close of Period, Land	717
Gross Amount Carried at Close of Period, Depreciable Property	3,993
Gross Amount Carried at Close of Period, Total	4,710
Accumulated Depreciation	(2,244)
Tropical Palms MH
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,365
Initial Cost to ELS, Depreciable Property	7,286
Gross Amount Carried at Close of Period, Land	2,365
Gross Amount Carried at Close of Period, Depreciable Property	11,233
Gross Amount Carried at Close of Period, Total	13,598
Accumulated Depreciation	(4,996)
Kingswood
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	9,094
Initial Cost to ELS, Depreciable Property	8,365
Gross Amount Carried at Close of Period, Land	9,094
Gross Amount Carried at Close of Period, Depreciable Property	9,867
Gross Amount Carried at Close of Period, Total	18,961
Accumulated Depreciation	(2,742)
Palm Lake
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	56,323
Initial Cost to ELS, Depreciable Property	27,418
Gross Amount Carried at Close of Period, Land	56,323
Gross Amount Carried at Close of Period, Depreciable Property	39,614
Gross Amount Carried at Close of Period, Total	95,937
Accumulated Depreciation	(7,292)
Riviera Beach Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	15,725
Initial Cost to ELS, Depreciable Property	12,966
Gross Amount Carried at Close of Period, Land	15,725
Gross Amount Carried at Close of Period, Depreciable Property	13,454
Gross Amount Carried at Close of Period, Total	29,179
Accumulated Depreciation	(2,785)
Indian Oaks
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,089
Initial Cost to ELS, Depreciable Property	3,376
Gross Amount Carried at Close of Period, Land	1,089
Gross Amount Carried at Close of Period, Depreciable Property	4,879
Gross Amount Carried at Close of Period, Total	5,968
Accumulated Depreciation	(3,635)
Space Coast
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,413
Initial Cost to ELS, Depreciable Property	3,716
Gross Amount Carried at Close of Period, Land	2,413
Gross Amount Carried at Close of Period, Depreciable Property	5,634
Gross Amount Carried at Close of Period, Total	8,047
Accumulated Depreciation	(1,508)
Covington Estates
Real Estate and Accumulated Depreciation
Encumbrances	(8,564)
Initial Cost to ELS, Land	3,319
Initial Cost to ELS, Depreciable Property	7,253
Gross Amount Carried at Close of Period, Land	3,319
Gross Amount Carried at Close of Period, Depreciable Property	7,817
Gross Amount Carried at Close of Period, Total	11,136
Accumulated Depreciation	(3,186)
Winds of St. Armands North
Real Estate and Accumulated Depreciation
Encumbrances	(22,508)
Initial Cost to ELS, Land	1,523
Initial Cost to ELS, Depreciable Property	5,063
Gross Amount Carried at Close of Period, Land	1,543
Gross Amount Carried at Close of Period, Depreciable Property	9,310
Gross Amount Carried at Close of Period, Total	10,853
Accumulated Depreciation	(7,573)
Winds of St. Armands South
Real Estate and Accumulated Depreciation
Encumbrances	(14,676)
Initial Cost to ELS, Land	1,106
Initial Cost to ELS, Depreciable Property	3,162
Gross Amount Carried at Close of Period, Land	5,124
Gross Amount Carried at Close of Period, Depreciable Property	13,115
Gross Amount Carried at Close of Period, Total	18,239
Accumulated Depreciation	(4,517)
Topics RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	(2,218)
Initial Cost to ELS, Land	844
Initial Cost to ELS, Depreciable Property	2,568
Gross Amount Carried at Close of Period, Land	844
Gross Amount Carried at Close of Period, Depreciable Property	3,912
Gross Amount Carried at Close of Period, Total	4,756
Accumulated Depreciation	(2,040)
Pine Island
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,678
Initial Cost to ELS, Depreciable Property	5,044
Gross Amount Carried at Close of Period, Land	1,678
Gross Amount Carried at Close of Period, Depreciable Property	7,072
Gross Amount Carried at Close of Period, Total	8,750
Accumulated Depreciation	(3,203)
St. Pete Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	12,591
Initial Cost to ELS, Depreciable Property	19,066
Gross Amount Carried at Close of Period, Land	12,591
Gross Amount Carried at Close of Period, Depreciable Property	18,303
Gross Amount Carried at Close of Period, Total	30,894
Accumulated Depreciation	(3,387)
Riverwatch Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	19,994
Initial Cost to ELS, Depreciable Property	8,910
Gross Amount Carried at Close of Period, Land	19,994
Gross Amount Carried at Close of Period, Depreciable Property	9,360
Gross Amount Carried at Close of Period, Total	29,354
Accumulated Depreciation	(962)
Carefree Village
Real Estate and Accumulated Depreciation
Encumbrances	(23,973)
Initial Cost to ELS, Land	6,799
Initial Cost to ELS, Depreciable Property	10,421
Gross Amount Carried at Close of Period, Land	6,799
Gross Amount Carried at Close of Period, Depreciable Property	12,080
Gross Amount Carried at Close of Period, Total	18,879
Accumulated Depreciation	(4,827)
Tarpon Glen
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,678
Initial Cost to ELS, Depreciable Property	4,016
Gross Amount Carried at Close of Period, Land	2,678
Gross Amount Carried at Close of Period, Depreciable Property	5,011
Gross Amount Carried at Close of Period, Total	7,689
Accumulated Depreciation	(1,935)
Featherock
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	11,369
Initial Cost to ELS, Depreciable Property	22,770
Gross Amount Carried at Close of Period, Land	11,369
Gross Amount Carried at Close of Period, Depreciable Property	25,401
Gross Amount Carried at Close of Period, Total	36,770
Accumulated Depreciation	(9,719)
Bay Indies
Real Estate and Accumulated Depreciation
Encumbrances	(196,609)
Initial Cost to ELS, Land	10,483
Initial Cost to ELS, Depreciable Property	31,559
Gross Amount Carried at Close of Period, Land	10,493
Gross Amount Carried at Close of Period, Depreciable Property	42,197
Gross Amount Carried at Close of Period, Total	52,690
Accumulated Depreciation	(35,086)
Ramblers Rest RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	(30,035)
Initial Cost to ELS, Land	4,646
Initial Cost to ELS, Depreciable Property	14,201
Gross Amount Carried at Close of Period, Land	4,646
Gross Amount Carried at Close of Period, Depreciable Property	26,256
Gross Amount Carried at Close of Period, Total	30,902
Accumulated Depreciation	(10,894)
Countryside at Vero Beach
Real Estate and Accumulated Depreciation
Encumbrances	(50,702)
Initial Cost to ELS, Land	3,711
Initial Cost to ELS, Depreciable Property	11,133
Gross Amount Carried at Close of Period, Land	3,711
Gross Amount Carried at Close of Period, Depreciable Property	20,569
Gross Amount Carried at Close of Period, Total	24,280
Accumulated Depreciation	(14,404)
Heritage Plantation
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,403
Initial Cost to ELS, Depreciable Property	7,259
Gross Amount Carried at Close of Period, Land	2,403
Gross Amount Carried at Close of Period, Depreciable Property	11,755
Gross Amount Carried at Close of Period, Total	14,158
Accumulated Depreciation	(8,751)
Heron Cay
Real Estate and Accumulated Depreciation
Encumbrances	(25,760)
Initial Cost to ELS, Land	14,368
Initial Cost to ELS, Depreciable Property	23,792
Gross Amount Carried at Close of Period, Land	14,368
Gross Amount Carried at Close of Period, Depreciable Property	26,508
Gross Amount Carried at Close of Period, Total	40,876
Accumulated Depreciation	(10,492)
Holiday Village, Florida
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	350
Initial Cost to ELS, Depreciable Property	1,374
Gross Amount Carried at Close of Period, Land	350
Gross Amount Carried at Close of Period, Depreciable Property	1,632
Gross Amount Carried at Close of Period, Total	1,982
Accumulated Depreciation	(1,306)
Sunshine Travel-Vero Beach
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,603
Initial Cost to ELS, Depreciable Property	4,813
Gross Amount Carried at Close of Period, Land	1,603
Gross Amount Carried at Close of Period, Depreciable Property	8,476
Gross Amount Carried at Close of Period, Total	10,079
Accumulated Depreciation	(3,519)
Vero Beach Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,644
Initial Cost to ELS, Depreciable Property	5,519
Gross Amount Carried at Close of Period, Land	3,644
Gross Amount Carried at Close of Period, Depreciable Property	7,225
Gross Amount Carried at Close of Period, Total	10,869
Accumulated Depreciation	(928)
Vero Palm Estates
Real Estate and Accumulated Depreciation
Encumbrances	(10,343)
Initial Cost to ELS, Land	6,697
Initial Cost to ELS, Depreciable Property	9,025
Gross Amount Carried at Close of Period, Land	6,697
Gross Amount Carried at Close of Period, Depreciable Property	10,768
Gross Amount Carried at Close of Period, Total	17,465
Accumulated Depreciation	(4,141)
Village Green
Real Estate and Accumulated Depreciation
Encumbrances	(51,648)
Initial Cost to ELS, Land	15,901
Initial Cost to ELS, Depreciable Property	25,175
Gross Amount Carried at Close of Period, Land	16,419
Gross Amount Carried at Close of Period, Depreciable Property	28,806
Gross Amount Carried at Close of Period, Total	45,225
Accumulated Depreciation	(11,536)
Peace River
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	900
Initial Cost to ELS, Depreciable Property	2,100
Gross Amount Carried at Close of Period, Land	900
Gross Amount Carried at Close of Period, Depreciable Property	4,613
Gross Amount Carried at Close of Period, Total	5,513
Accumulated Depreciation	(1,881)
Palm Beach Colony
Real Estate and Accumulated Depreciation
Encumbrances	(9,866)
Initial Cost to ELS, Land	5,930
Initial Cost to ELS, Depreciable Property	10,113
Gross Amount Carried at Close of Period, Land	5,938
Gross Amount Carried at Close of Period, Depreciable Property	11,248
Gross Amount Carried at Close of Period, Total	17,186
Accumulated Depreciation	(4,595)
Parkwood Communities
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	6,990
Initial Cost to ELS, Depreciable Property	15,115
Gross Amount Carried at Close of Period, Land	6,990
Gross Amount Carried at Close of Period, Depreciable Property	17,027
Gross Amount Carried at Close of Period, Total	24,017
Accumulated Depreciation	(6,854)
Three Flags
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	228
Initial Cost to ELS, Depreciable Property	684
Gross Amount Carried at Close of Period, Land	228
Gross Amount Carried at Close of Period, Depreciable Property	1,387
Gross Amount Carried at Close of Period, Total	1,615
Accumulated Depreciation	(733)
Winter Garden
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,321
Initial Cost to ELS, Depreciable Property	6,962
Gross Amount Carried at Close of Period, Land	2,321
Gross Amount Carried at Close of Period, Depreciable Property	8,787
Gross Amount Carried at Close of Period, Total	11,108
Accumulated Depreciation	(4,011)
Crystal Lake Zephyrhills
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,767
Initial Cost to ELS, Depreciable Property	6,834
Gross Amount Carried at Close of Period, Land	3,961
Gross Amount Carried at Close of Period, Depreciable Property	20,225
Gross Amount Carried at Close of Period, Total	24,186
Accumulated Depreciation	(4,402)
Forest Lake Estates MH
Real Estate and Accumulated Depreciation
Encumbrances	(17,734)
Initial Cost to ELS, Land	40,716
Initial Cost to ELS, Depreciable Property	33,918
Gross Amount Carried at Close of Period, Land	41,764
Gross Amount Carried at Close of Period, Depreciable Property	39,468
Gross Amount Carried at Close of Period, Total	81,232
Accumulated Depreciation	(14,575)
Forest Lake Village RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	537
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	1,016
Gross Amount Carried at Close of Period, Total	1,016
Accumulated Depreciation	(248)
Sixth Avenue
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	837
Initial Cost to ELS, Depreciable Property	2,518
Gross Amount Carried at Close of Period, Land	837
Gross Amount Carried at Close of Period, Depreciable Property	2,978
Gross Amount Carried at Close of Period, Total	3,815
Accumulated Depreciation	(1,668)
Coach Royale
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	465
Initial Cost to ELS, Depreciable Property	1,685
Gross Amount Carried at Close of Period, Land	465
Gross Amount Carried at Close of Period, Depreciable Property	2,061
Gross Amount Carried at Close of Period, Total	2,526
Accumulated Depreciation	(797)
Maple Grove
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,358
Initial Cost to ELS, Depreciable Property	5,151
Gross Amount Carried at Close of Period, Land	1,358
Gross Amount Carried at Close of Period, Depreciable Property	6,524
Gross Amount Carried at Close of Period, Total	7,882
Accumulated Depreciation	(2,410)
Shenandoah Estates
Real Estate and Accumulated Depreciation
Encumbrances	(8,218)
Initial Cost to ELS, Land	1,287
Initial Cost to ELS, Depreciable Property	7,603
Gross Amount Carried at Close of Period, Land	1,287
Gross Amount Carried at Close of Period, Depreciable Property	8,212
Gross Amount Carried at Close of Period, Total	9,499
Accumulated Depreciation	(3,210)
West Meadow Estates
Real Estate and Accumulated Depreciation
Encumbrances	(6,941)
Initial Cost to ELS, Land	1,371
Initial Cost to ELS, Depreciable Property	6,770
Gross Amount Carried at Close of Period, Land	1,371
Gross Amount Carried at Close of Period, Depreciable Property	7,298
Gross Amount Carried at Close of Period, Total	8,669
Accumulated Depreciation	(2,890)
O'Connell's Yogi Bear RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	(2,747)
Initial Cost to ELS, Land	1,648
Initial Cost to ELS, Depreciable Property	4,974
Gross Amount Carried at Close of Period, Land	1,648
Gross Amount Carried at Close of Period, Depreciable Property	12,906
Gross Amount Carried at Close of Period, Total	14,554
Accumulated Depreciation	(4,480)
Pheasant Lake Estates
Real Estate and Accumulated Depreciation
Encumbrances	(37,713)
Initial Cost to ELS, Land	12,764
Initial Cost to ELS, Depreciable Property	42,183
Gross Amount Carried at Close of Period, Land	13,636
Gross Amount Carried at Close of Period, Depreciable Property	45,863
Gross Amount Carried at Close of Period, Total	59,499
Accumulated Depreciation	(14,780)
Pine Country
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	53
Initial Cost to ELS, Depreciable Property	166
Gross Amount Carried at Close of Period, Land	53
Gross Amount Carried at Close of Period, Depreciable Property	3,168
Gross Amount Carried at Close of Period, Total	3,221
Accumulated Depreciation	(683)
Willow Lake Estates
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	6,138
Initial Cost to ELS, Depreciable Property	21,033
Gross Amount Carried at Close of Period, Land	6,138
Gross Amount Carried at Close of Period, Depreciable Property	41,615
Gross Amount Carried at Close of Period, Total	47,753
Accumulated Depreciation	(25,383)
Golf Vista Estates
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,842
Initial Cost to ELS, Depreciable Property	4,719
Gross Amount Carried at Close of Period, Land	2,843
Gross Amount Carried at Close of Period, Depreciable Property	19,236
Gross Amount Carried at Close of Period, Total	22,079
Accumulated Depreciation	(9,513)
Indian Lakes
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	450
Initial Cost to ELS, Depreciable Property	1,061
Gross Amount Carried at Close of Period, Land	456
Gross Amount Carried at Close of Period, Depreciable Property	19,293
Gross Amount Carried at Close of Period, Total	19,749
Accumulated Depreciation	(2,868)
Horseshoe Lakes
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	155
Initial Cost to ELS, Depreciable Property	365
Gross Amount Carried at Close of Period, Land	157
Gross Amount Carried at Close of Period, Depreciable Property	2,327
Gross Amount Carried at Close of Period, Total	2,484
Accumulated Depreciation	(627)
Twin Mills RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,399
Initial Cost to ELS, Depreciable Property	4,186
Gross Amount Carried at Close of Period, Land	1,399
Gross Amount Carried at Close of Period, Depreciable Property	5,285
Gross Amount Carried at Close of Period, Total	6,684
Accumulated Depreciation	(2,595)
Lakeside RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	426
Initial Cost to ELS, Depreciable Property	1,281
Gross Amount Carried at Close of Period, Land	426
Gross Amount Carried at Close of Period, Depreciable Property	1,568
Gross Amount Carried at Close of Period, Total	1,994
Accumulated Depreciation	(918)
Dale Hollow State Park Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	7,399
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	8,121
Gross Amount Carried at Close of Period, Total	8,121
Accumulated Depreciation	(810)
Diamond Caverns
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	530
Initial Cost to ELS, Depreciable Property	1,512
Gross Amount Carried at Close of Period, Land	527
Gross Amount Carried at Close of Period, Depreciable Property	2,387
Gross Amount Carried at Close of Period, Total	2,914
Accumulated Depreciation	(1,139)
Gateway to Cape Cod
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	91
Initial Cost to ELS, Depreciable Property	288
Gross Amount Carried at Close of Period, Land	91
Gross Amount Carried at Close of Period, Depreciable Property	1,170
Gross Amount Carried at Close of Period, Total	1,261
Accumulated Depreciation	(391)
Hillcrest MA
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,034
Initial Cost to ELS, Depreciable Property	3,182
Gross Amount Carried at Close of Period, Land	2,034
Gross Amount Carried at Close of Period, Depreciable Property	3,594
Gross Amount Carried at Close of Period, Total	5,628
Accumulated Depreciation	(1,418)
The Glen
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	940
Initial Cost to ELS, Depreciable Property	1,680
Gross Amount Carried at Close of Period, Land	940
Gross Amount Carried at Close of Period, Depreciable Property	1,730
Gross Amount Carried at Close of Period, Total	2,670
Accumulated Depreciation	(727)
Old Chatham
Real Estate and Accumulated Depreciation
Encumbrances	(6,095)
Initial Cost to ELS, Land	1,760
Initial Cost to ELS, Depreciable Property	5,293
Gross Amount Carried at Close of Period, Land	1,760
Gross Amount Carried at Close of Period, Depreciable Property	10,470
Gross Amount Carried at Close of Period, Total	12,230
Accumulated Depreciation	(3,379)
Sturbridge
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	110
Initial Cost to ELS, Depreciable Property	347
Gross Amount Carried at Close of Period, Land	110
Gross Amount Carried at Close of Period, Depreciable Property	1,501
Gross Amount Carried at Close of Period, Total	1,611
Accumulated Depreciation	(526)
Fernwood
Real Estate and Accumulated Depreciation
Encumbrances	(11,145)
Initial Cost to ELS, Land	6,556
Initial Cost to ELS, Depreciable Property	11,674
Gross Amount Carried at Close of Period, Land	6,556
Gross Amount Carried at Close of Period, Depreciable Property	13,298
Gross Amount Carried at Close of Period, Total	19,854
Accumulated Depreciation	(5,235)
Williams Estates/Peppermint Woods
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	22,774
Initial Cost to ELS, Depreciable Property	42,575
Gross Amount Carried at Close of Period, Land	22,774
Gross Amount Carried at Close of Period, Depreciable Property	44,536
Gross Amount Carried at Close of Period, Total	67,310
Accumulated Depreciation	(18,270)
Mt. Desert Narrows
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,037
Initial Cost to ELS, Depreciable Property	3,127
Gross Amount Carried at Close of Period, Land	1,037
Gross Amount Carried at Close of Period, Depreciable Property	3,965
Gross Amount Carried at Close of Period, Total	5,002
Accumulated Depreciation	(1,837)
Patten Pond
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	267
Initial Cost to ELS, Depreciable Property	802
Gross Amount Carried at Close of Period, Land	267
Gross Amount Carried at Close of Period, Depreciable Property	1,211
Gross Amount Carried at Close of Period, Total	1,478
Accumulated Depreciation	(548)
Pinehirst
Real Estate and Accumulated Depreciation
Encumbrances	(9,674)
Initial Cost to ELS, Land	1,942
Initial Cost to ELS, Depreciable Property	5,827
Gross Amount Carried at Close of Period, Land	1,942
Gross Amount Carried at Close of Period, Depreciable Property	8,585
Gross Amount Carried at Close of Period, Total	10,527
Accumulated Depreciation	(4,299)
Narrows Too
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,451
Initial Cost to ELS, Depreciable Property	4,408
Gross Amount Carried at Close of Period, Land	1,451
Gross Amount Carried at Close of Period, Depreciable Property	4,903
Gross Amount Carried at Close of Period, Total	6,354
Accumulated Depreciation	(2,378)
Moody Beach
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	93
Initial Cost to ELS, Depreciable Property	292
Gross Amount Carried at Close of Period, Land	93
Gross Amount Carried at Close of Period, Depreciable Property	6,023
Gross Amount Carried at Close of Period, Total	6,116
Accumulated Depreciation	(907)
Bear Cave
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	176
Initial Cost to ELS, Depreciable Property	516
Gross Amount Carried at Close of Period, Land	176
Gross Amount Carried at Close of Period, Depreciable Property	1,396
Gross Amount Carried at Close of Period, Total	1,572
Accumulated Depreciation	(518)
St Clair
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	453
Initial Cost to ELS, Depreciable Property	1,068
Gross Amount Carried at Close of Period, Land	459
Gross Amount Carried at Close of Period, Depreciable Property	2,508
Gross Amount Carried at Close of Period, Total	2,967
Accumulated Depreciation	(1,011)
Cedar Knolls
Real Estate and Accumulated Depreciation
Encumbrances	(29,622)
Initial Cost to ELS, Land	10,021
Initial Cost to ELS, Depreciable Property	14,357
Gross Amount Carried at Close of Period, Land	10,021
Gross Amount Carried at Close of Period, Depreciable Property	16,681
Gross Amount Carried at Close of Period, Total	26,702
Accumulated Depreciation	(6,681)
Cimarron Park
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	11,097
Initial Cost to ELS, Depreciable Property	23,132
Gross Amount Carried at Close of Period, Land	11,097
Gross Amount Carried at Close of Period, Depreciable Property	28,035
Gross Amount Carried at Close of Period, Total	39,132
Accumulated Depreciation	(10,514)
Rockford Riverview Estates
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,959
Initial Cost to ELS, Depreciable Property	8,882
Gross Amount Carried at Close of Period, Land	2,959
Gross Amount Carried at Close of Period, Depreciable Property	10,570
Gross Amount Carried at Close of Period, Total	13,529
Accumulated Depreciation	(4,056)
Rosemount Woods
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,314
Initial Cost to ELS, Depreciable Property	8,932
Gross Amount Carried at Close of Period, Land	4,314
Gross Amount Carried at Close of Period, Depreciable Property	13,364
Gross Amount Carried at Close of Period, Total	17,678
Accumulated Depreciation	(4,140)
Boathouse Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	6,610
Initial Cost to ELS, Depreciable Property	13,217
Gross Amount Carried at Close of Period, Land	6,610
Gross Amount Carried at Close of Period, Depreciable Property	14,580
Gross Amount Carried at Close of Period, Total	21,190
Accumulated Depreciation	(1,275)
Forest Lake
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	986
Initial Cost to ELS, Depreciable Property	2,325
Gross Amount Carried at Close of Period, Land	999
Gross Amount Carried at Close of Period, Depreciable Property	12,216
Gross Amount Carried at Close of Period, Total	13,215
Accumulated Depreciation	(2,268)
Scenic
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,183
Initial Cost to ELS, Depreciable Property	3,511
Gross Amount Carried at Close of Period, Land	1,183
Gross Amount Carried at Close of Period, Depreciable Property	5,643
Gross Amount Carried at Close of Period, Total	6,826
Accumulated Depreciation	(2,222)
Waterway RV
Real Estate and Accumulated Depreciation
Encumbrances	(4,591)
Initial Cost to ELS, Land	2,392
Initial Cost to ELS, Depreciable Property	7,185
Gross Amount Carried at Close of Period, Land	2,392
Gross Amount Carried at Close of Period, Depreciable Property	8,445
Gross Amount Carried at Close of Period, Total	10,837
Accumulated Depreciation	(4,909)
Twin Lakes
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,709
Initial Cost to ELS, Depreciable Property	3,361
Gross Amount Carried at Close of Period, Land	1,709
Gross Amount Carried at Close of Period, Depreciable Property	6,108
Gross Amount Carried at Close of Period, Total	7,817
Accumulated Depreciation	(2,768)
Holiday Trav-L-Park Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	17,212
Initial Cost to ELS, Depreciable Property	33,520
Gross Amount Carried at Close of Period, Land	17,212
Gross Amount Carried at Close of Period, Depreciable Property	33,741
Gross Amount Carried at Close of Period, Total	50,953
Accumulated Depreciation	(1,879)
Topsail Sound RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,414
Initial Cost to ELS, Depreciable Property	5,898
Gross Amount Carried at Close of Period, Land	3,414
Gross Amount Carried at Close of Period, Depreciable Property	7,255
Gross Amount Carried at Close of Period, Total	10,669
Accumulated Depreciation	(974)
Green Mountain
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,037
Initial Cost to ELS, Depreciable Property	3,075
Gross Amount Carried at Close of Period, Land	1,037
Gross Amount Carried at Close of Period, Depreciable Property	6,031
Gross Amount Carried at Close of Period, Total	7,068
Accumulated Depreciation	(2,418)
Lake Gaston
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	130
Initial Cost to ELS, Depreciable Property	409
Gross Amount Carried at Close of Period, Land	130
Gross Amount Carried at Close of Period, Depreciable Property	3,021
Gross Amount Carried at Close of Period, Total	3,151
Accumulated Depreciation	(740)
Lake Myers RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,504
Initial Cost to ELS, Depreciable Property	4,587
Gross Amount Carried at Close of Period, Land	1,504
Gross Amount Carried at Close of Period, Depreciable Property	6,476
Gross Amount Carried at Close of Period, Total	7,980
Accumulated Depreciation	(2,908)
Bogue Pines
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,476
Initial Cost to ELS, Depreciable Property	2,592
Gross Amount Carried at Close of Period, Land	1,476
Gross Amount Carried at Close of Period, Depreciable Property	2,828
Gross Amount Carried at Close of Period, Total	4,304
Accumulated Depreciation	(895)
Goose Creek
Real Estate and Accumulated Depreciation
Encumbrances	(12,783)
Initial Cost to ELS, Land	4,612
Initial Cost to ELS, Depreciable Property	13,848
Gross Amount Carried at Close of Period, Land	5,362
Gross Amount Carried at Close of Period, Depreciable Property	17,039
Gross Amount Carried at Close of Period, Total	22,401
Accumulated Depreciation	(9,993)
Whispering Pines - NC
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,096
Initial Cost to ELS, Depreciable Property	5,081
Gross Amount Carried at Close of Period, Land	3,097
Gross Amount Carried at Close of Period, Depreciable Property	5,468
Gross Amount Carried at Close of Period, Total	8,565
Accumulated Depreciation	(1,695)
Harbor Point RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,633
Initial Cost to ELS, Depreciable Property	7,777
Gross Amount Carried at Close of Period, Land	4,633
Gross Amount Carried at Close of Period, Depreciable Property	7,973
Gross Amount Carried at Close of Period, Total	12,606
Accumulated Depreciation	(1,163)
White Oak Shores
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	5,089
Initial Cost to ELS, Depreciable Property	15,416
Gross Amount Carried at Close of Period, Land	7,358
Gross Amount Carried at Close of Period, Depreciable Property	20,437
Gross Amount Carried at Close of Period, Total	27,795
Accumulated Depreciation	(4,063)
Buena Vista
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,563
Initial Cost to ELS, Depreciable Property	14,949
Gross Amount Carried at Close of Period, Land	4,563
Gross Amount Carried at Close of Period, Depreciable Property	16,910
Gross Amount Carried at Close of Period, Total	21,473
Accumulated Depreciation	(6,577)
Meadow Park
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	943
Initial Cost to ELS, Depreciable Property	2,907
Gross Amount Carried at Close of Period, Land	943
Gross Amount Carried at Close of Period, Depreciable Property	3,343
Gross Amount Carried at Close of Period, Total	4,286
Accumulated Depreciation	(1,349)
Sandy Beach
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,755
Initial Cost to ELS, Depreciable Property	5,265
Gross Amount Carried at Close of Period, Land	1,755
Gross Amount Carried at Close of Period, Depreciable Property	5,621
Gross Amount Carried at Close of Period, Total	7,376
Accumulated Depreciation	(3,233)
Pine Acres
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,096
Initial Cost to ELS, Depreciable Property	2,102
Gross Amount Carried at Close of Period, Land	3,096
Gross Amount Carried at Close of Period, Depreciable Property	3,042
Gross Amount Carried at Close of Period, Total	6,138
Accumulated Depreciation	(1,055)
Tuxbury Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,557
Initial Cost to ELS, Depreciable Property	3,910
Gross Amount Carried at Close of Period, Land	3,557
Gross Amount Carried at Close of Period, Depreciable Property	5,531
Gross Amount Carried at Close of Period, Total	9,088
Accumulated Depreciation	(2,495)
King Nummy
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,027
Initial Cost to ELS, Depreciable Property	3,584
Gross Amount Carried at Close of Period, Land	4,027
Gross Amount Carried at Close of Period, Depreciable Property	4,240
Gross Amount Carried at Close of Period, Total	8,267
Accumulated Depreciation	(2,081)
Acorn Campground
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,707
Initial Cost to ELS, Depreciable Property	4,642
Gross Amount Carried at Close of Period, Land	3,707
Gross Amount Carried at Close of Period, Depreciable Property	5,211
Gross Amount Carried at Close of Period, Total	8,918
Accumulated Depreciation	(1,933)
Whippoorwill RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,201
Initial Cost to ELS, Depreciable Property	17,589
Gross Amount Carried at Close of Period, Land	4,201
Gross Amount Carried at Close of Period, Depreciable Property	17,589
Gross Amount Carried at Close of Period, Total	21,790
Accumulated Depreciation	0
Mays Landing Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	536
Initial Cost to ELS, Depreciable Property	289
Gross Amount Carried at Close of Period, Land	536
Gross Amount Carried at Close of Period, Depreciable Property	2,227
Gross Amount Carried at Close of Period, Total	2,763
Accumulated Depreciation	(389)
Echo Farms
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,840
Initial Cost to ELS, Depreciable Property	3,045
Gross Amount Carried at Close of Period, Land	2,840
Gross Amount Carried at Close of Period, Depreciable Property	5,283
Gross Amount Carried at Close of Period, Total	8,123
Accumulated Depreciation	(1,509)
Lake and Shore
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	378
Initial Cost to ELS, Depreciable Property	1,192
Gross Amount Carried at Close of Period, Land	378
Gross Amount Carried at Close of Period, Depreciable Property	3,961
Gross Amount Carried at Close of Period, Total	4,339
Accumulated Depreciation	(1,842)
Pine Haven
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	15,586
Initial Cost to ELS, Depreciable Property	47,165
Gross Amount Carried at Close of Period, Land	15,586
Gross Amount Carried at Close of Period, Depreciable Property	47,426
Gross Amount Carried at Close of Period, Total	63,012
Accumulated Depreciation	(7,516)
Chestnut Lake
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	337
Initial Cost to ELS, Depreciable Property	796
Gross Amount Carried at Close of Period, Land	342
Gross Amount Carried at Close of Period, Depreciable Property	3,170
Gross Amount Carried at Close of Period, Total	3,512
Accumulated Depreciation	(1,013)
Sea Pines
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	198
Initial Cost to ELS, Depreciable Property	625
Gross Amount Carried at Close of Period, Land	198
Gross Amount Carried at Close of Period, Depreciable Property	5,122
Gross Amount Carried at Close of Period, Total	5,320
Accumulated Depreciation	(1,443)
Pine Ridge at Crestwood
Real Estate and Accumulated Depreciation
Encumbrances	(50,113)
Initial Cost to ELS, Land	17,367
Initial Cost to ELS, Depreciable Property	33,127
Gross Amount Carried at Close of Period, Land	17,367
Gross Amount Carried at Close of Period, Depreciable Property	40,273
Gross Amount Carried at Close of Period, Total	57,640
Accumulated Depreciation	(14,965)
Mountain View - NV
Real Estate and Accumulated Depreciation
Encumbrances	(29,932)
Initial Cost to ELS, Land	16,665
Initial Cost to ELS, Depreciable Property	25,915
Gross Amount Carried at Close of Period, Land	16,665
Gross Amount Carried at Close of Period, Depreciable Property	27,057
Gross Amount Carried at Close of Period, Total	43,722
Accumulated Depreciation	(11,025)
Bonanza Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	908
Initial Cost to ELS, Depreciable Property	2,643
Gross Amount Carried at Close of Period, Land	907
Gross Amount Carried at Close of Period, Depreciable Property	5,475
Gross Amount Carried at Close of Period, Total	6,382
Accumulated Depreciation	(4,050)
Boulder Cascade
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,995
Initial Cost to ELS, Depreciable Property	9,020
Gross Amount Carried at Close of Period, Land	2,995
Gross Amount Carried at Close of Period, Depreciable Property	14,138
Gross Amount Carried at Close of Period, Total	17,133
Accumulated Depreciation	(9,432)
Cabana
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,648
Initial Cost to ELS, Depreciable Property	7,989
Gross Amount Carried at Close of Period, Land	2,648
Gross Amount Carried at Close of Period, Depreciable Property	9,691
Gross Amount Carried at Close of Period, Total	12,339
Accumulated Depreciation	(8,335)
Flamingo West
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,730
Initial Cost to ELS, Depreciable Property	5,266
Gross Amount Carried at Close of Period, Land	1,730
Gross Amount Carried at Close of Period, Depreciable Property	7,531
Gross Amount Carried at Close of Period, Total	9,261
Accumulated Depreciation	(6,381)
Las Vegas
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,049
Initial Cost to ELS, Depreciable Property	2,473
Gross Amount Carried at Close of Period, Land	1,063
Gross Amount Carried at Close of Period, Depreciable Property	5,132
Gross Amount Carried at Close of Period, Total	6,195
Accumulated Depreciation	(2,042)
Villa Borega
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,896
Initial Cost to ELS, Depreciable Property	8,774
Gross Amount Carried at Close of Period, Land	2,896
Gross Amount Carried at Close of Period, Depreciable Property	10,875
Gross Amount Carried at Close of Period, Total	13,771
Accumulated Depreciation	(8,383)
Rondout Valley
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,115
Initial Cost to ELS, Depreciable Property	3,240
Gross Amount Carried at Close of Period, Land	1,115
Gross Amount Carried at Close of Period, Depreciable Property	6,458
Gross Amount Carried at Close of Period, Total	7,573
Accumulated Depreciation	(2,354)
Alpine Lake RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,783
Initial Cost to ELS, Depreciable Property	14,125
Gross Amount Carried at Close of Period, Land	4,936
Gross Amount Carried at Close of Period, Depreciable Property	18,231
Gross Amount Carried at Close of Period, Total	23,167
Accumulated Depreciation	(9,427)
Lake George Escape
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,562
Initial Cost to ELS, Depreciable Property	10,708
Gross Amount Carried at Close of Period, Land	3,562
Gross Amount Carried at Close of Period, Depreciable Property	24,105
Gross Amount Carried at Close of Period, Total	27,667
Accumulated Depreciation	(8,837)
The Woodlands
Real Estate and Accumulated Depreciation
Encumbrances	(41,219)
Initial Cost to ELS, Land	12,183
Initial Cost to ELS, Depreciable Property	39,687
Gross Amount Carried at Close of Period, Land	12,189
Gross Amount Carried at Close of Period, Depreciable Property	48,197
Gross Amount Carried at Close of Period, Total	60,386
Accumulated Depreciation	(17,543)
Greenwood Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,667
Initial Cost to ELS, Depreciable Property	9,414
Gross Amount Carried at Close of Period, Land	4,151
Gross Amount Carried at Close of Period, Depreciable Property	16,845
Gross Amount Carried at Close of Period, Total	20,996
Accumulated Depreciation	(11,668)
Brennan Beach
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	7,325
Initial Cost to ELS, Depreciable Property	21,141
Gross Amount Carried at Close of Period, Land	7,325
Gross Amount Carried at Close of Period, Depreciable Property	28,990
Gross Amount Carried at Close of Period, Total	36,315
Accumulated Depreciation	(15,021)
Lake George Schroon Valley
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	540
Initial Cost to ELS, Depreciable Property	1,626
Gross Amount Carried at Close of Period, Land	540
Gross Amount Carried at Close of Period, Depreciable Property	2,129
Gross Amount Carried at Close of Period, Total	2,669
Accumulated Depreciation	(1,017)
Kenisee Lake
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	295
Initial Cost to ELS, Depreciable Property	696
Gross Amount Carried at Close of Period, Land	299
Gross Amount Carried at Close of Period, Depreciable Property	1,381
Gross Amount Carried at Close of Period, Total	1,680
Accumulated Depreciation	(653)
Bay Point Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	8,575
Initial Cost to ELS, Depreciable Property	17,037
Gross Amount Carried at Close of Period, Land	8,575
Gross Amount Carried at Close of Period, Depreciable Property	17,904
Gross Amount Carried at Close of Period, Total	26,479
Accumulated Depreciation	(1,939)
Wilmington
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	235
Initial Cost to ELS, Depreciable Property	555
Gross Amount Carried at Close of Period, Land	238
Gross Amount Carried at Close of Period, Depreciable Property	1,673
Gross Amount Carried at Close of Period, Total	1,911
Accumulated Depreciation	(644)
Bend
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	733
Initial Cost to ELS, Depreciable Property	1,729
Gross Amount Carried at Close of Period, Land	743
Gross Amount Carried at Close of Period, Depreciable Property	5,790
Gross Amount Carried at Close of Period, Total	6,533
Accumulated Depreciation	(1,889)
Shadowbrook
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,197
Initial Cost to ELS, Depreciable Property	3,693
Gross Amount Carried at Close of Period, Land	1,197
Gross Amount Carried at Close of Period, Depreciable Property	5,492
Gross Amount Carried at Close of Period, Total	6,689
Accumulated Depreciation	(3,611)
Pacific City
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,076
Initial Cost to ELS, Depreciable Property	2,539
Gross Amount Carried at Close of Period, Land	1,091
Gross Amount Carried at Close of Period, Depreciable Property	7,452
Gross Amount Carried at Close of Period, Total	8,543
Accumulated Depreciation	(2,647)
Falcon Wood Village
Real Estate and Accumulated Depreciation
Encumbrances	(12,511)
Initial Cost to ELS, Land	1,112
Initial Cost to ELS, Depreciable Property	3,426
Gross Amount Carried at Close of Period, Land	1,112
Gross Amount Carried at Close of Period, Depreciable Property	5,011
Gross Amount Carried at Close of Period, Total	6,123
Accumulated Depreciation	(3,383)
Portland Fairview
Real Estate and Accumulated Depreciation
Encumbrances	(19,051)
Initial Cost to ELS, Land	7,330
Initial Cost to ELS, Depreciable Property	10,278
Gross Amount Carried at Close of Period, Land	7,330
Gross Amount Carried at Close of Period, Depreciable Property	11,538
Gross Amount Carried at Close of Period, Total	18,868
Accumulated Depreciation	(4,204)
Quail Hollow
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	3,249
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	4,179
Gross Amount Carried at Close of Period, Total	4,179
Accumulated Depreciation	(3,252)
South Jetty
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	678
Initial Cost to ELS, Depreciable Property	1,598
Gross Amount Carried at Close of Period, Land	687
Gross Amount Carried at Close of Period, Depreciable Property	4,835
Gross Amount Carried at Close of Period, Total	5,522
Accumulated Depreciation	(1,563)
Seaside
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	891
Initial Cost to ELS, Depreciable Property	2,101
Gross Amount Carried at Close of Period, Land	903
Gross Amount Carried at Close of Period, Depreciable Property	4,405
Gross Amount Carried at Close of Period, Total	5,308
Accumulated Depreciation	(1,895)
Whalers Rest
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	754
Initial Cost to ELS, Depreciable Property	1,777
Gross Amount Carried at Close of Period, Land	764
Gross Amount Carried at Close of Period, Depreciable Property	3,464
Gross Amount Carried at Close of Period, Total	4,228
Accumulated Depreciation	(1,605)
Hope Valley
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	7,373
Initial Cost to ELS, Depreciable Property	14,517
Gross Amount Carried at Close of Period, Land	7,373
Gross Amount Carried at Close of Period, Depreciable Property	15,010
Gross Amount Carried at Close of Period, Total	22,383
Accumulated Depreciation	(1,391)
Mt. Hood Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,817
Initial Cost to ELS, Depreciable Property	5,733
Gross Amount Carried at Close of Period, Land	1,817
Gross Amount Carried at Close of Period, Depreciable Property	20,218
Gross Amount Carried at Close of Period, Total	22,035
Accumulated Depreciation	(5,941)
Greenbriar Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	8,359
Initial Cost to ELS, Depreciable Property	16,941
Gross Amount Carried at Close of Period, Land	8,359
Gross Amount Carried at Close of Period, Depreciable Property	18,153
Gross Amount Carried at Close of Period, Total	26,512
Accumulated Depreciation	(7,157)
Sun Valley
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	866
Initial Cost to ELS, Depreciable Property	2,601
Gross Amount Carried at Close of Period, Land	866
Gross Amount Carried at Close of Period, Depreciable Property	4,302
Gross Amount Carried at Close of Period, Total	5,168
Accumulated Depreciation	(1,604)
Green Acres
Real Estate and Accumulated Depreciation
Encumbrances	(34,575)
Initial Cost to ELS, Land	2,680
Initial Cost to ELS, Depreciable Property	7,479
Gross Amount Carried at Close of Period, Land	2,680
Gross Amount Carried at Close of Period, Depreciable Property	14,483
Gross Amount Carried at Close of Period, Total	17,163
Accumulated Depreciation	(10,953)
Gettysburg Farm
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	111
Initial Cost to ELS, Depreciable Property	350
Gross Amount Carried at Close of Period, Land	111
Gross Amount Carried at Close of Period, Depreciable Property	1,632
Gross Amount Carried at Close of Period, Total	1,743
Accumulated Depreciation	(526)
Timothy Lake North
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	296
Initial Cost to ELS, Depreciable Property	933
Gross Amount Carried at Close of Period, Land	296
Gross Amount Carried at Close of Period, Depreciable Property	1,948
Gross Amount Carried at Close of Period, Total	2,244
Accumulated Depreciation	(817)
Timothy Lake South
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	206
Initial Cost to ELS, Depreciable Property	649
Gross Amount Carried at Close of Period, Land	206
Gross Amount Carried at Close of Period, Depreciable Property	1,080
Gross Amount Carried at Close of Period, Total	1,286
Accumulated Depreciation	(495)
Drummer Boy
Real Estate and Accumulated Depreciation
Encumbrances	(10,091)
Initial Cost to ELS, Land	1,884
Initial Cost to ELS, Depreciable Property	20,342
Gross Amount Carried at Close of Period, Land	1,884
Gross Amount Carried at Close of Period, Depreciable Property	21,407
Gross Amount Carried at Close of Period, Total	23,291
Accumulated Depreciation	(5,083)
Round Top
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,214
Initial Cost to ELS, Depreciable Property	11,355
Gross Amount Carried at Close of Period, Land	1,214
Gross Amount Carried at Close of Period, Depreciable Property	12,269
Gross Amount Carried at Close of Period, Total	13,483
Accumulated Depreciation	(4,317)
Circle M
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	330
Initial Cost to ELS, Depreciable Property	1,041
Gross Amount Carried at Close of Period, Land	330
Gross Amount Carried at Close of Period, Depreciable Property	5,279
Gross Amount Carried at Close of Period, Total	5,609
Accumulated Depreciation	(1,367)
Hershey
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,284
Initial Cost to ELS, Depreciable Property	3,028
Gross Amount Carried at Close of Period, Land	1,301
Gross Amount Carried at Close of Period, Depreciable Property	5,895
Gross Amount Carried at Close of Period, Total	7,196
Accumulated Depreciation	(2,889)
Robin Hill
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,263
Initial Cost to ELS, Depreciable Property	3,786
Gross Amount Carried at Close of Period, Land	1,263
Gross Amount Carried at Close of Period, Depreciable Property	4,616
Gross Amount Carried at Close of Period, Total	5,879
Accumulated Depreciation	(2,046)
PA Dutch County
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	88
Initial Cost to ELS, Depreciable Property	278
Gross Amount Carried at Close of Period, Land	88
Gross Amount Carried at Close of Period, Depreciable Property	1,148
Gross Amount Carried at Close of Period, Total	1,236
Accumulated Depreciation	(338)
Spring Gulch
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,593
Initial Cost to ELS, Depreciable Property	4,795
Gross Amount Carried at Close of Period, Land	1,593
Gross Amount Carried at Close of Period, Depreciable Property	6,149
Gross Amount Carried at Close of Period, Total	7,742
Accumulated Depreciation	(3,578)
Lil Wolf
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	5,627
Initial Cost to ELS, Depreciable Property	13,593
Gross Amount Carried at Close of Period, Land	5,627
Gross Amount Carried at Close of Period, Depreciable Property	17,625
Gross Amount Carried at Close of Period, Total	23,252
Accumulated Depreciation	(6,310)
Scotrun
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	153
Initial Cost to ELS, Depreciable Property	483
Gross Amount Carried at Close of Period, Land	153
Gross Amount Carried at Close of Period, Depreciable Property	1,676
Gross Amount Carried at Close of Period, Total	1,829
Accumulated Depreciation	(517)
Appalachian RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,666
Initial Cost to ELS, Depreciable Property	5,044
Gross Amount Carried at Close of Period, Land	1,666
Gross Amount Carried at Close of Period, Depreciable Property	6,169
Gross Amount Carried at Close of Period, Total	7,835
Accumulated Depreciation	(3,167)
Mountain View - PA
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,207
Initial Cost to ELS, Depreciable Property	7,182
Gross Amount Carried at Close of Period, Land	3,207
Gross Amount Carried at Close of Period, Depreciable Property	8,316
Gross Amount Carried at Close of Period, Total	11,523
Accumulated Depreciation	(3,175)
Timber Creek
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	12,618
Initial Cost to ELS, Depreciable Property	8,489
Gross Amount Carried at Close of Period, Land	12,618
Gross Amount Carried at Close of Period, Depreciable Property	9,973
Gross Amount Carried at Close of Period, Total	22,591
Accumulated Depreciation	(5,089)
Carolina Landing
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	457
Initial Cost to ELS, Depreciable Property	1,078
Gross Amount Carried at Close of Period, Land	463
Gross Amount Carried at Close of Period, Depreciable Property	3,107
Gross Amount Carried at Close of Period, Total	3,570
Accumulated Depreciation	(982)
Inlet Oaks Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,546
Initial Cost to ELS, Depreciable Property	4,642
Gross Amount Carried at Close of Period, Land	1,546
Gross Amount Carried at Close of Period, Depreciable Property	5,230
Gross Amount Carried at Close of Period, Total	6,776
Accumulated Depreciation	(2,731)
Myrtle Beach Property
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	82,318
Initial Cost to ELS, Depreciable Property	35,628
Gross Amount Carried at Close of Period, Land	82,318
Gross Amount Carried at Close of Period, Depreciable Property	35,709
Gross Amount Carried at Close of Period, Total	118,027
Accumulated Depreciation	(5,854)
Rivers Edge Marina
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	20,305
Initial Cost to ELS, Depreciable Property	6,405
Gross Amount Carried at Close of Period, Land	20,305
Gross Amount Carried at Close of Period, Depreciable Property	6,606
Gross Amount Carried at Close of Period, Total	26,911
Accumulated Depreciation	(904)
The Oaks
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	267
Initial Cost to ELS, Depreciable Property	810
Gross Amount Carried at Close of Period, Land	267
Gross Amount Carried at Close of Period, Depreciable Property	1,232
Gross Amount Carried at Close of Period, Total	1,499
Accumulated Depreciation	(569)
Natchez Trace
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	533
Initial Cost to ELS, Depreciable Property	1,257
Gross Amount Carried at Close of Period, Land	540
Gross Amount Carried at Close of Period, Depreciable Property	3,841
Gross Amount Carried at Close of Period, Total	4,381
Accumulated Depreciation	(1,487)
Cherokee Landing
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	118
Initial Cost to ELS, Depreciable Property	279
Gross Amount Carried at Close of Period, Land	120
Gross Amount Carried at Close of Period, Depreciable Property	512
Gross Amount Carried at Close of Period, Total	632
Accumulated Depreciation	(288)
Alamo Palms
Real Estate and Accumulated Depreciation
Encumbrances	(5,601)
Initial Cost to ELS, Land	1,562
Initial Cost to ELS, Depreciable Property	7,924
Gross Amount Carried at Close of Period, Land	1,562
Gross Amount Carried at Close of Period, Depreciable Property	8,789
Gross Amount Carried at Close of Period, Total	10,351
Accumulated Depreciation	(3,411)
Bay Landing
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	438
Initial Cost to ELS, Depreciable Property	1,033
Gross Amount Carried at Close of Period, Land	444
Gross Amount Carried at Close of Period, Depreciable Property	3,677
Gross Amount Carried at Close of Period, Total	4,121
Accumulated Depreciation	(1,241)
Colorado River
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	466
Initial Cost to ELS, Depreciable Property	1,099
Gross Amount Carried at Close of Period, Land	472
Gross Amount Carried at Close of Period, Depreciable Property	8,039
Gross Amount Carried at Close of Period, Total	8,511
Accumulated Depreciation	(1,264)
Victoria Palms
Real Estate and Accumulated Depreciation
Encumbrances	(9,476)
Initial Cost to ELS, Land	2,849
Initial Cost to ELS, Depreciable Property	12,305
Gross Amount Carried at Close of Period, Land	2,849
Gross Amount Carried at Close of Period, Depreciable Property	19,485
Gross Amount Carried at Close of Period, Total	22,334
Accumulated Depreciation	(6,472)
Lake Texoma
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	488
Initial Cost to ELS, Depreciable Property	1,151
Gross Amount Carried at Close of Period, Land	494
Gross Amount Carried at Close of Period, Depreciable Property	4,665
Gross Amount Carried at Close of Period, Total	5,159
Accumulated Depreciation	(2,019)
Lakewood
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	325
Initial Cost to ELS, Depreciable Property	979
Gross Amount Carried at Close of Period, Land	325
Gross Amount Carried at Close of Period, Depreciable Property	2,266
Gross Amount Carried at Close of Period, Total	2,591
Accumulated Depreciation	(889)
Paradise Park
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,568
Initial Cost to ELS, Depreciable Property	4,705
Gross Amount Carried at Close of Period, Land	1,568
Gross Amount Carried at Close of Period, Depreciable Property	6,920
Gross Amount Carried at Close of Period, Total	8,488
Accumulated Depreciation	(3,617)
Sunshine RV Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,494
Initial Cost to ELS, Depreciable Property	4,484
Gross Amount Carried at Close of Period, Land	1,494
Gross Amount Carried at Close of Period, Depreciable Property	7,430
Gross Amount Carried at Close of Period, Total	8,924
Accumulated Depreciation	(3,724)
Tropic Winds
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,221
Initial Cost to ELS, Depreciable Property	3,809
Gross Amount Carried at Close of Period, Land	1,221
Gross Amount Carried at Close of Period, Depreciable Property	5,290
Gross Amount Carried at Close of Period, Total	6,511
Accumulated Depreciation	(3,094)
Medina Lake
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	936
Initial Cost to ELS, Depreciable Property	2,208
Gross Amount Carried at Close of Period, Land	949
Gross Amount Carried at Close of Period, Depreciable Property	5,082
Gross Amount Carried at Close of Period, Total	6,031
Accumulated Depreciation	(2,244)
Paradise South
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	448
Initial Cost to ELS, Depreciable Property	1,345
Gross Amount Carried at Close of Period, Land	448
Gross Amount Carried at Close of Period, Depreciable Property	2,397
Gross Amount Carried at Close of Period, Total	2,845
Accumulated Depreciation	(1,175)
Lake Conroe KOA
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,699
Initial Cost to ELS, Depreciable Property	8,430
Gross Amount Carried at Close of Period, Land	2,696
Gross Amount Carried at Close of Period, Depreciable Property	8,893
Gross Amount Carried at Close of Period, Total	11,589
Accumulated Depreciation	(456)
Lake Tawakoni
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	35
Initial Cost to ELS, Depreciable Property	2,320
Gross Amount Carried at Close of Period, Land	35
Gross Amount Carried at Close of Period, Depreciable Property	3,991
Gross Amount Carried at Close of Period, Total	4,026
Accumulated Depreciation	(1,840)
Fun N Sun RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,533
Initial Cost to ELS, Depreciable Property	5,560
Gross Amount Carried at Close of Period, Land	2,945
Gross Amount Carried at Close of Period, Depreciable Property	13,819
Gross Amount Carried at Close of Period, Total	16,764
Accumulated Depreciation	(9,543)
Country Sunshine
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	627
Initial Cost to ELS, Depreciable Property	1,881
Gross Amount Carried at Close of Period, Land	627
Gross Amount Carried at Close of Period, Depreciable Property	3,772
Gross Amount Carried at Close of Period, Total	4,399
Accumulated Depreciation	(1,904)
Leisure World
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	957
Initial Cost to ELS, Depreciable Property	2,575
Gross Amount Carried at Close of Period, Land	957
Gross Amount Carried at Close of Period, Depreciable Property	3,274
Gross Amount Carried at Close of Period, Total	4,231
Accumulated Depreciation	(1,103)
Southern Comfort
Real Estate and Accumulated Depreciation
Encumbrances	(3,876)
Initial Cost to ELS, Land	1,108
Initial Cost to ELS, Depreciable Property	3,323
Gross Amount Carried at Close of Period, Land	1,108
Gross Amount Carried at Close of Period, Depreciable Property	4,486
Gross Amount Carried at Close of Period, Total	5,594
Accumulated Depreciation	(2,480)
Trails End RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,115
Initial Cost to ELS, Depreciable Property	4,086
Gross Amount Carried at Close of Period, Land	1,115
Gross Amount Carried at Close of Period, Depreciable Property	4,444
Gross Amount Carried at Close of Period, Total	5,559
Accumulated Depreciation	(1,660)
Lake Whitney
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	679
Initial Cost to ELS, Depreciable Property	1,602
Gross Amount Carried at Close of Period, Land	689
Gross Amount Carried at Close of Period, Depreciable Property	4,192
Gross Amount Carried at Close of Period, Total	4,881
Accumulated Depreciation	(1,688)
Lake Conroe
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,363
Initial Cost to ELS, Depreciable Property	3,214
Gross Amount Carried at Close of Period, Land	1,381
Gross Amount Carried at Close of Period, Depreciable Property	24,318
Gross Amount Carried at Close of Period, Total	25,699
Accumulated Depreciation	(5,764)
Westwood Village
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,346
Initial Cost to ELS, Depreciable Property	4,179
Gross Amount Carried at Close of Period, Land	1,346
Gross Amount Carried at Close of Period, Depreciable Property	7,301
Gross Amount Carried at Close of Period, Total	8,647
Accumulated Depreciation	(5,090)
St George
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	64
Initial Cost to ELS, Depreciable Property	264
Gross Amount Carried at Close of Period, Land	66
Gross Amount Carried at Close of Period, Depreciable Property	1,881
Gross Amount Carried at Close of Period, Total	1,947
Accumulated Depreciation	(427)
All Seasons
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	510
Initial Cost to ELS, Depreciable Property	1,623
Gross Amount Carried at Close of Period, Land	510
Gross Amount Carried at Close of Period, Depreciable Property	2,704
Gross Amount Carried at Close of Period, Total	3,214
Accumulated Depreciation	(1,808)
Meadows of Chantilly
Real Estate and Accumulated Depreciation
Encumbrances	(37,251)
Initial Cost to ELS, Land	5,430
Initial Cost to ELS, Depreciable Property	16,440
Gross Amount Carried at Close of Period, Land	5,430
Gross Amount Carried at Close of Period, Depreciable Property	25,199
Gross Amount Carried at Close of Period, Total	30,629
Accumulated Depreciation	(20,547)
Harbor View
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	64
Initial Cost to ELS, Depreciable Property	202
Gross Amount Carried at Close of Period, Land	64
Gross Amount Carried at Close of Period, Depreciable Property	1,263
Gross Amount Carried at Close of Period, Total	1,327
Accumulated Depreciation	(463)
Lynchburg
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	266
Initial Cost to ELS, Depreciable Property	627
Gross Amount Carried at Close of Period, Land	269
Gross Amount Carried at Close of Period, Depreciable Property	1,662
Gross Amount Carried at Close of Period, Total	1,931
Accumulated Depreciation	(650)
Chesapeake Bay
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,230
Initial Cost to ELS, Depreciable Property	2,900
Gross Amount Carried at Close of Period, Land	1,246
Gross Amount Carried at Close of Period, Depreciable Property	8,535
Gross Amount Carried at Close of Period, Total	9,781
Accumulated Depreciation	(3,193)
Bayport Development
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,942
Initial Cost to ELS, Depreciable Property	0
Gross Amount Carried at Close of Period, Land	6,834
Gross Amount Carried at Close of Period, Depreciable Property	2,770
Gross Amount Carried at Close of Period, Total	9,604
Accumulated Depreciation	(68)
Virginia Landing
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	602
Initial Cost to ELS, Depreciable Property	1,419
Gross Amount Carried at Close of Period, Land	610
Gross Amount Carried at Close of Period, Depreciable Property	2,008
Gross Amount Carried at Close of Period, Total	2,618
Accumulated Depreciation	(1,104)
Grey's Point Camp
Real Estate and Accumulated Depreciation
Encumbrances	(19,963)
Initial Cost to ELS, Land	33,492
Initial Cost to ELS, Depreciable Property	17,104
Gross Amount Carried at Close of Period, Land	33,492
Gross Amount Carried at Close of Period, Depreciable Property	21,067
Gross Amount Carried at Close of Period, Total	54,559
Accumulated Depreciation	(7,403)
Bethpage Camp Resort
Real Estate and Accumulated Depreciation
Encumbrances	(33,319)
Initial Cost to ELS, Land	45,415
Initial Cost to ELS, Depreciable Property	38,149
Gross Amount Carried at Close of Period, Land	45,415
Gross Amount Carried at Close of Period, Depreciable Property	63,836
Gross Amount Carried at Close of Period, Total	109,251
Accumulated Depreciation	(13,413)
Williamsburg
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	111
Initial Cost to ELS, Depreciable Property	350
Gross Amount Carried at Close of Period, Land	111
Gross Amount Carried at Close of Period, Depreciable Property	1,750
Gross Amount Carried at Close of Period, Total	1,861
Accumulated Depreciation	(465)
Regency Lakes
Real Estate and Accumulated Depreciation
Encumbrances	(40,487)
Initial Cost to ELS, Land	9,757
Initial Cost to ELS, Depreciable Property	19,055
Gross Amount Carried at Close of Period, Land	9,757
Gross Amount Carried at Close of Period, Depreciable Property	21,648
Gross Amount Carried at Close of Period, Total	31,405
Accumulated Depreciation	(8,552)
Birch Bay
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	502
Initial Cost to ELS, Depreciable Property	1,185
Gross Amount Carried at Close of Period, Land	509
Gross Amount Carried at Close of Period, Depreciable Property	2,526
Gross Amount Carried at Close of Period, Total	3,035
Accumulated Depreciation	(979)
Mount Vernon
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	621
Initial Cost to ELS, Depreciable Property	1,464
Gross Amount Carried at Close of Period, Land	629
Gross Amount Carried at Close of Period, Depreciable Property	4,833
Gross Amount Carried at Close of Period, Total	5,462
Accumulated Depreciation	(1,739)
Chehalis
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	590
Initial Cost to ELS, Depreciable Property	1,392
Gross Amount Carried at Close of Period, Land	598
Gross Amount Carried at Close of Period, Depreciable Property	5,605
Gross Amount Carried at Close of Period, Total	6,203
Accumulated Depreciation	(1,767)
Grandy Creek
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	475
Initial Cost to ELS, Depreciable Property	1,425
Gross Amount Carried at Close of Period, Land	475
Gross Amount Carried at Close of Period, Depreciable Property	2,604
Gross Amount Carried at Close of Period, Total	3,079
Accumulated Depreciation	(1,011)
Tall Chief
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	314
Initial Cost to ELS, Depreciable Property	946
Gross Amount Carried at Close of Period, Land	314
Gross Amount Carried at Close of Period, Depreciable Property	2,602
Gross Amount Carried at Close of Period, Total	2,916
Accumulated Depreciation	(823)
Kloshe Illahee
Real Estate and Accumulated Depreciation
Encumbrances	(17,467)
Initial Cost to ELS, Land	2,408
Initial Cost to ELS, Depreciable Property	7,286
Gross Amount Carried at Close of Period, Land	2,408
Gross Amount Carried at Close of Period, Depreciable Property	8,528
Gross Amount Carried at Close of Period, Total	10,936
Accumulated Depreciation	(6,755)
La Conner
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	2,016
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	4,226
Gross Amount Carried at Close of Period, Total	4,226
Accumulated Depreciation	(2,380)
Leavenworth
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	786
Initial Cost to ELS, Depreciable Property	1,853
Gross Amount Carried at Close of Period, Land	796
Gross Amount Carried at Close of Period, Depreciable Property	4,278
Gross Amount Carried at Close of Period, Total	5,074
Accumulated Depreciation	(1,733)
Thunderbird Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	500
Initial Cost to ELS, Depreciable Property	1,178
Gross Amount Carried at Close of Period, Land	506
Gross Amount Carried at Close of Period, Depreciable Property	3,239
Gross Amount Carried at Close of Period, Total	3,745
Accumulated Depreciation	(1,012)
Little Diamond
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	353
Initial Cost to ELS, Depreciable Property	834
Gross Amount Carried at Close of Period, Land	358
Gross Amount Carried at Close of Period, Depreciable Property	2,203
Gross Amount Carried at Close of Period, Total	2,561
Accumulated Depreciation	(1,037)
Oceana
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	283
Initial Cost to ELS, Depreciable Property	668
Gross Amount Carried at Close of Period, Land	287
Gross Amount Carried at Close of Period, Depreciable Property	1,503
Gross Amount Carried at Close of Period, Total	1,790
Accumulated Depreciation	(570)
Crescent Bar
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	314
Initial Cost to ELS, Depreciable Property	741
Gross Amount Carried at Close of Period, Land	318
Gross Amount Carried at Close of Period, Depreciable Property	1,764
Gross Amount Carried at Close of Period, Total	2,082
Accumulated Depreciation	(801)
Long Beach
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	321
Initial Cost to ELS, Depreciable Property	758
Gross Amount Carried at Close of Period, Land	326
Gross Amount Carried at Close of Period, Depreciable Property	1,904
Gross Amount Carried at Close of Period, Total	2,230
Accumulated Depreciation	(721)
Paradise RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	466
Initial Cost to ELS, Depreciable Property	1,099
Gross Amount Carried at Close of Period, Land	472
Gross Amount Carried at Close of Period, Depreciable Property	5,212
Gross Amount Carried at Close of Period, Total	5,684
Accumulated Depreciation	(1,143)
Rainbow Lake Manor
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	4,474
Initial Cost to ELS, Depreciable Property	16,594
Gross Amount Carried at Close of Period, Land	4,474
Gross Amount Carried at Close of Period, Depreciable Property	21,483
Gross Amount Carried at Close of Period, Total	25,957
Accumulated Depreciation	(6,229)
Fremont Jellystone Park Campground
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,437
Initial Cost to ELS, Depreciable Property	4,296
Gross Amount Carried at Close of Period, Land	1,437
Gross Amount Carried at Close of Period, Depreciable Property	5,973
Gross Amount Carried at Close of Period, Total	7,410
Accumulated Depreciation	(3,322)
Yukon Trails
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	556
Initial Cost to ELS, Depreciable Property	1,629
Gross Amount Carried at Close of Period, Land	556
Gross Amount Carried at Close of Period, Depreciable Property	2,588
Gross Amount Carried at Close of Period, Total	3,144
Accumulated Depreciation	(1,185)
Blackhawk Camping Resort
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,789
Initial Cost to ELS, Depreciable Property	7,613
Gross Amount Carried at Close of Period, Land	1,789
Gross Amount Carried at Close of Period, Depreciable Property	11,148
Gross Amount Carried at Close of Period, Total	12,937
Accumulated Depreciation	(2,868)
Lakeland
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,159
Initial Cost to ELS, Depreciable Property	13,830
Gross Amount Carried at Close of Period, Land	3,159
Gross Amount Carried at Close of Period, Depreciable Property	15,482
Gross Amount Carried at Close of Period, Total	18,641
Accumulated Depreciation	(4,770)
Westwood Estates
Real Estate and Accumulated Depreciation
Encumbrances	(19,664)
Initial Cost to ELS, Land	5,382
Initial Cost to ELS, Depreciable Property	19,732
Gross Amount Carried at Close of Period, Land	5,382
Gross Amount Carried at Close of Period, Depreciable Property	22,695
Gross Amount Carried at Close of Period, Total	28,077
Accumulated Depreciation	(7,334)
Plymouth Rock
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	2,293
Initial Cost to ELS, Depreciable Property	6,879
Gross Amount Carried at Close of Period, Land	2,293
Gross Amount Carried at Close of Period, Depreciable Property	9,064
Gross Amount Carried at Close of Period, Total	11,357
Accumulated Depreciation	(3,764)
Tranquil Timbers
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	714
Initial Cost to ELS, Depreciable Property	2,152
Gross Amount Carried at Close of Period, Land	714
Gross Amount Carried at Close of Period, Depreciable Property	3,241
Gross Amount Carried at Close of Period, Total	3,955
Accumulated Depreciation	(1,545)
Lake of the Woods RV
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,333
Initial Cost to ELS, Depreciable Property	2,238
Gross Amount Carried at Close of Period, Land	1,333
Gross Amount Carried at Close of Period, Depreciable Property	2,694
Gross Amount Carried at Close of Period, Total	4,027
Accumulated Depreciation	(1,439)
Neshonoc Lakeside
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	1,106
Initial Cost to ELS, Depreciable Property	4,861
Gross Amount Carried at Close of Period, Land	1,105
Gross Amount Carried at Close of Period, Depreciable Property	5,608
Gross Amount Carried at Close of Period, Total	6,713
Accumulated Depreciation	(1,739)
Arrowhead
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	522
Initial Cost to ELS, Depreciable Property	1,616
Gross Amount Carried at Close of Period, Land	522
Gross Amount Carried at Close of Period, Depreciable Property	2,814
Gross Amount Carried at Close of Period, Total	3,336
Accumulated Depreciation	(1,236)
Subtotal of Properties Held for Long Term
Real Estate and Accumulated Depreciation
Encumbrances	(2,693,167)
Initial Cost to ELS, Land	1,968,061
Initial Cost to ELS, Depreciable Property	3,384,194
Gross Amount Carried at Close of Period, Land	2,081,486
Gross Amount Carried at Close of Period, Depreciable Property	4,875,945
Gross Amount Carried at Close of Period, Total	6,957,431
Accumulated Depreciation	(2,152,567)
Realty Systems, Inc.
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	0
Initial Cost to ELS, Depreciable Property	0
Gross Amount Carried at Close of Period, Land	0
Gross Amount Carried at Close of Period, Depreciable Property	341,230
Gross Amount Carried at Close of Period, Total	341,230
Accumulated Depreciation	(72,708)
Management business and other
Real Estate and Accumulated Depreciation
Encumbrances	0
Initial Cost to ELS, Land	3,447
Initial Cost to ELS, Depreciable Property	578
Gross Amount Carried at Close of Period, Land	3,046
Gross Amount Carried at Close of Period, Depreciable Property	67,854
Gross Amount Carried at Close of Period, Total	70,900
Accumulated Depreciation	(33,265)
Land
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	113,024
Land | Hidden Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Apache East
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Countryside RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Denali Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Dolce Vita
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Golden Sun RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Meridian RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Valley Vista
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Casita Verde
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Fiesta Grande
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Foothills West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sunshine Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Verde Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	19
Land | Casa del Sol East II
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Casa del Sol East III
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Palm Shadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Hacienda De Valencia
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Mesa Spirit
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	192
Land | Monte Vista Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Seyenna Vistas
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	(87)
Land | The Highlands at Brentwood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | ViewPoint RV & Golf Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	15
Land | Apollo Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Casa del Sol West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Carefree Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Central Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Desert Skies
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sunrise Heights
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Whispering Palms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Desert Vista
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sedona Shadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Venture In
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Paradise
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	11
Land | The Meadows AZ
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Fairview Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Voyager
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Westpark
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Araby Acres
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Cactus Gardens
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Capri
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Desert Paradise
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Foothill Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Mesa Verde RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Suni Sands
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Cultus Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6
Land | Soledad Canyon
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	39
Land | Los Ranchos
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Monte del Lago
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Date Palm Country Club
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Palm Springs Oasis RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Colony Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Russian River
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5
Land | Oakzanita Springs
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5
Land | Rancho Mesa
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Rancho Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Snowflower
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4
Land | Four Seasons
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Yosemite Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	27
Land | Royal Holiday
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Idyllwild
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4
Land | Pio Pico
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	35
Land | Tahoe Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sea Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Ponderosa Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Turtle Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4
Land | Marina Dunes RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Wilderness Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	29
Land | Coralwood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Morgan Hill
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	980
Land | Lake Minden
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	13
Land | Pacific Dunes Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Oceanside RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake of the Springs
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	14
Land | Concord Cascade
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | San Francisco RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | San Benito
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	19
Land | Palm Springs
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	24
Land | Las Palmas Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Parque La Quinta
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Quail Meadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | California Hawaiian
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Nicholson Plaza
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sunshadow
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8
Land | Village of the Four Seasons
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Westwinds (4 properties)
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Laguna Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Contempo Marin
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Rancho Oso
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	12
Land | De Anza Santa Cruz
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Meadowbrook
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Santa Cruz Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lamplighter Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Santiago Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Royal Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Pilot Knob RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Hillcrest Village CO
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	289
Land | Cimarron Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Holiday Village CO
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Bear Creek Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Holiday Hills Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Golden Terrace
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Golden Terrace South
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Golden Terrace West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Blue Mesa Recreational Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Pueblo Grande
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Woodland Hills
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Stonegate Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Waterford Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | McNicol Place
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Whispering Pines
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Mariner's Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sweetbriar
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Aspen Meadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Camelot Meadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,251
Land | Riverside RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	11,085
Land | Toby’s RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Aventura Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Hi-Lift Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sunshine Key
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Windmill Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Winter Quarters Manatee
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Clover Leaf Farms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Clover Leaf Forest
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Resort at Tranquility Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	24
Land | Palm Harbour Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Glen Ellen
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Hillcrest FL
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Holiday Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Serendipity
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Shady Lane Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Shady Lane Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Silk Oak Lodge
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Clerbrook Golf & RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake Magic
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Orange Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Orlando
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	40
Land | Cortez Village Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Crystal Isles
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10
Land | Cheron Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Carriage Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Daytona Beach Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake Haven
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Marker 1 Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Coquina Crossing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Colony Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	38,094
Land | Ridgewood Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Haselton Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Southern Palms RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Bulow Plantation
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Bulow RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Carefree Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Everglades Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Park City West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sunshine Holiday MH
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Crystal Lakes-Fort Myers
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,754
Land | Fish Tale Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Fort Myers Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	849
Land | Gulf Air
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lakeside Terrace
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Grand Island Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	125
Land | Holiday Travel Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Hollywood Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | South Miami Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Barrington Hills
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Jupiter Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sherwood Forest - MHP
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sherwood Forest RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	568
Land | Tropical Palms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake Worth Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Beacon Hill Colony
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Beacon Terrace
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	216
Land | Kings & Queens
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lakeland Harbor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lakeland Junction
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lantana Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Maralago Cay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | South Lantana Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Down Yonder
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | East Bay Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Eldorado Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Paradise Park - Largo
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Shangri-La Mobile Home Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Vacation Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Whispering Pines - Largo
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Coachwood Colony
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Mid-Florida Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Fiesta Key
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Winter Quarters Pasco
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Coral Cay Plantation
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lakewood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Miami Everglades
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Southernaire
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Country Place (2)
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	18
Land | Hacienda Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Harbor View Mobile Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Bay Lake Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10,408
Land | Royal Coachman
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Buccaneer Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Island Vista Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake Fairways
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	35
Land | Pine Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	24,939
Land | Pioneer Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sunseekers RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | The Heritage
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	346
Land | Windmill Village - N. Ft. Myers
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Foxwood Farms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Oak Bend
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Villas at Spanish Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Silver Dollar Golf & Trap Club Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,158
Land | Okeechobee RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Audubon Village - Florida
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Hidden Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Starlight Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Holiday Village, Ormond Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sunshine Holiday-Daytona North
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Palm Beach Gardens Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | The Meadows, FL
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Terra Ceia
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,833
Land | Lakes at Countrywood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Meadows at Countrywood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	75
Land | Oaks at Countrywood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	(75)
Land | Breezy Hill
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Hidden Harbour Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Highland Wood Travel Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	42
Land | Inlet Harbor Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Harbor Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lighthouse Pointe at Daytona Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	23
Land | Pickwick Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Rose Bay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Emerald Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Gulf View
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Tropical Palms MH
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Kingswood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Palm Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Riviera Beach Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Indian Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Space Coast
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Covington Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Winds of St. Armands North
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	20
Land | Winds of St. Armands South
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,018
Land | Topics RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Pine Island
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | St. Pete Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Riverwatch Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Carefree Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Tarpon Glen
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Featherock
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Bay Indies
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10
Land | Ramblers Rest RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Countryside at Vero Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Heritage Plantation
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Heron Cay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Holiday Village, Florida
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sunshine Travel-Vero Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Vero Beach Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Vero Palm Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Village Green
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	518
Land | Peace River
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Palm Beach Colony
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8
Land | Parkwood Communities
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Three Flags
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Winter Garden
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Crystal Lake Zephyrhills
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	194
Land | Forest Lake Estates MH
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,048
Land | Forest Lake Village RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sixth Avenue
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Coach Royale
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Maple Grove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Shenandoah Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | West Meadow Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | O'Connell's Yogi Bear RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Pheasant Lake Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	872
Land | Pine Country
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Willow Lake Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Golf Vista Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1
Land | Indian Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6
Land | Horseshoe Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2
Land | Twin Mills RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lakeside RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Dale Hollow State Park Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Diamond Caverns
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	(3)
Land | Gateway to Cape Cod
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Hillcrest MA
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | The Glen
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Old Chatham
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sturbridge
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Fernwood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Williams Estates/Peppermint Woods
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Mt. Desert Narrows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Patten Pond
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Pinehirst
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Narrows Too
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Moody Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Bear Cave
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | St Clair
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6
Land | Cedar Knolls
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Cimarron Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Rockford Riverview Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Rosemount Woods
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Boathouse Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Forest Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	13
Land | Scenic
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Waterway RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Twin Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Holiday Trav-L-Park Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Topsail Sound RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Green Mountain
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake Gaston
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake Myers RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Bogue Pines
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Goose Creek
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	750
Land | Whispering Pines - NC
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1
Land | Harbor Point RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | White Oak Shores
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,269
Land | Buena Vista
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Meadow Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sandy Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Pine Acres
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Tuxbury Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | King Nummy
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Acorn Campground
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Whippoorwill RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Mays Landing Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Echo Farms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake and Shore
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Pine Haven
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Chestnut Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5
Land | Sea Pines
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Pine Ridge at Crestwood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Mountain View - NV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Bonanza Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	(1)
Land | Boulder Cascade
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Cabana
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Flamingo West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Las Vegas
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	14
Land | Villa Borega
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Rondout Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Alpine Lake RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	153
Land | Lake George Escape
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | The Woodlands
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6
Land | Greenwood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	484
Land | Brennan Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake George Schroon Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Kenisee Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4
Land | Bay Point Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Wilmington
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3
Land | Bend
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10
Land | Shadowbrook
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Pacific City
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	15
Land | Falcon Wood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Portland Fairview
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Quail Hollow
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | South Jetty
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	9
Land | Seaside
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	12
Land | Whalers Rest
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10
Land | Hope Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Mt. Hood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Greenbriar Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sun Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Green Acres
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Gettysburg Farm
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Timothy Lake North
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Timothy Lake South
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Drummer Boy
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Round Top
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Circle M
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Hershey
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	17
Land | Robin Hill
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | PA Dutch County
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Spring Gulch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lil Wolf
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Scotrun
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Appalachian RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Mountain View - PA
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Timber Creek
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Carolina Landing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6
Land | Inlet Oaks Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Myrtle Beach Property
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Rivers Edge Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | The Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Natchez Trace
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7
Land | Cherokee Landing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2
Land | Alamo Palms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Bay Landing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6
Land | Colorado River
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6
Land | Victoria Palms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake Texoma
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6
Land | Lakewood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Paradise Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Sunshine RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Tropic Winds
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Medina Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	13
Land | Paradise South
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake Conroe KOA
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	(3)
Land | Lake Tawakoni
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Fun N Sun RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	412
Land | Country Sunshine
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Leisure World
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Southern Comfort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Trails End RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake Whitney
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10
Land | Lake Conroe
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	18
Land | Westwood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | St George
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2
Land | All Seasons
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Meadows of Chantilly
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Harbor View
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lynchburg
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3
Land | Chesapeake Bay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	16
Land | Bayport Development
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,892
Land | Virginia Landing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8
Land | Grey's Point Camp
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Bethpage Camp Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Williamsburg
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Regency Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Birch Bay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7
Land | Mount Vernon
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8
Land | Chehalis
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8
Land | Grandy Creek
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Tall Chief
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Kloshe Illahee
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | La Conner
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Leavenworth
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10
Land | Thunderbird Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6
Land | Little Diamond
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5
Land | Oceana
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4
Land | Crescent Bar
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4
Land | Long Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5
Land | Paradise RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6
Land | Rainbow Lake Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Fremont Jellystone Park Campground
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Yukon Trails
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Blackhawk Camping Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lakeland
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Westwood Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Plymouth Rock
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Tranquil Timbers
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Lake of the Woods RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Neshonoc Lakeside
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	(1)
Land | Arrowhead
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Subtotal of Properties Held for Long Term
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	113,425
Land | Realty Systems, Inc.
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Land | Management business and other
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	(401)
Depreciable Property
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,900,693
Depreciable Property | Hidden Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,073
Depreciable Property | Apache East
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	263
Depreciable Property | Countryside RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,845
Depreciable Property | Denali Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	690
Depreciable Property | Dolce Vita
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,015
Depreciable Property | Golden Sun RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,563
Depreciable Property | Meridian RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	521
Depreciable Property | Valley Vista
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	336
Depreciable Property | Casita Verde
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	410
Depreciable Property | Fiesta Grande
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,878
Depreciable Property | Foothills West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	747
Depreciable Property | Sunshine Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	989
Depreciable Property | Verde Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,786
Depreciable Property | Casa del Sol East II
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,789
Depreciable Property | Casa del Sol East III
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,490
Depreciable Property | Palm Shadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,991
Depreciable Property | Hacienda De Valencia
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,865
Depreciable Property | Mesa Spirit
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	984
Depreciable Property | Monte Vista Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	37,587
Depreciable Property | Seyenna Vistas
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,993
Depreciable Property | The Highlands at Brentwood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,718
Depreciable Property | ViewPoint RV & Golf Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	27,952
Depreciable Property | Apollo Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,924
Depreciable Property | Casa del Sol West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,225
Depreciable Property | Carefree Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,394
Depreciable Property | Central Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,527
Depreciable Property | Desert Skies
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,157
Depreciable Property | Sunrise Heights
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,298
Depreciable Property | Whispering Palms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	651
Depreciable Property | Desert Vista
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	401
Depreciable Property | Sedona Shadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,791
Depreciable Property | Venture In
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	958
Depreciable Property | Paradise
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,794
Depreciable Property | The Meadows AZ
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,298
Depreciable Property | Fairview Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,000
Depreciable Property | Voyager
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,337
Depreciable Property | Westpark
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,463
Depreciable Property | Araby Acres
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,348
Depreciable Property | Cactus Gardens
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	824
Depreciable Property | Capri
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	581
Depreciable Property | Desert Paradise
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	505
Depreciable Property | Foothill Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	710
Depreciable Property | Mesa Verde RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,054
Depreciable Property | Suni Sands
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	811
Depreciable Property | Cultus Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	637
Depreciable Property | Soledad Canyon
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	16,225
Depreciable Property | Los Ranchos
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,271
Depreciable Property | Monte del Lago
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,987
Depreciable Property | Date Palm Country Club
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10,044
Depreciable Property | Palm Springs Oasis RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,088
Depreciable Property | Colony Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,856
Depreciable Property | Russian River
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	820
Depreciable Property | Oakzanita Springs
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,187
Depreciable Property | Rancho Mesa
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,422
Depreciable Property | Rancho Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,520
Depreciable Property | Snowflower
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,232
Depreciable Property | Four Seasons
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,237
Depreciable Property | Yosemite Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10,695
Depreciable Property | Royal Holiday
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,047
Depreciable Property | Idyllwild
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,710
Depreciable Property | Pio Pico
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,524
Depreciable Property | Tahoe Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,265
Depreciable Property | Sea Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,983
Depreciable Property | Ponderosa Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,325
Depreciable Property | Turtle Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,629
Depreciable Property | Marina Dunes RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	607
Depreciable Property | Wilderness Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,833
Depreciable Property | Coralwood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,818
Depreciable Property | Morgan Hill
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,716
Depreciable Property | Lake Minden
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,039
Depreciable Property | Pacific Dunes Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,181
Depreciable Property | Oceanside RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	55
Depreciable Property | Lake of the Springs
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,079
Depreciable Property | Concord Cascade
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,565
Depreciable Property | San Francisco RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,509
Depreciable Property | San Benito
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,368
Depreciable Property | Palm Springs
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,450
Depreciable Property | Las Palmas Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,305
Depreciable Property | Parque La Quinta
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,310
Depreciable Property | Quail Meadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,251
Depreciable Property | California Hawaiian
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,850
Depreciable Property | Nicholson Plaza
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	(4,512)
Depreciable Property | Sunshadow
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,478
Depreciable Property | Village of the Four Seasons
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,263
Depreciable Property | Westwinds (4 properties)
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	(17,616)
Depreciable Property | Laguna Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,428
Depreciable Property | Contempo Marin
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,773
Depreciable Property | Rancho Oso
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,366
Depreciable Property | De Anza Santa Cruz
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,341
Depreciable Property | Meadowbrook
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,712
Depreciable Property | Santa Cruz Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,099
Depreciable Property | Lamplighter Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,810
Depreciable Property | Santiago Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,037
Depreciable Property | Royal Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,589
Depreciable Property | Pilot Knob RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	374
Depreciable Property | Hillcrest Village CO
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	9,145
Depreciable Property | Cimarron Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,080
Depreciable Property | Holiday Village CO
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,284
Depreciable Property | Bear Creek Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,369
Depreciable Property | Holiday Hills Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10,224
Depreciable Property | Golden Terrace
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,037
Depreciable Property | Golden Terrace South
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,120
Depreciable Property | Golden Terrace West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,735
Depreciable Property | Blue Mesa Recreational Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	67
Depreciable Property | Pueblo Grande
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,466
Depreciable Property | Woodland Hills
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,597
Depreciable Property | Stonegate Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	591
Depreciable Property | Waterford Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,887
Depreciable Property | McNicol Place
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	275
Depreciable Property | Whispering Pines
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,672
Depreciable Property | Mariner's Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10,378
Depreciable Property | Sweetbriar
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,103
Depreciable Property | Aspen Meadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,007
Depreciable Property | Camelot Meadows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,941
Depreciable Property | Riverside RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,599
Depreciable Property | Toby’s RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	812
Depreciable Property | Aventura Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7
Depreciable Property | Hi-Lift Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,610
Depreciable Property | Sunshine Key
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	17,121
Depreciable Property | Windmill Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,695
Depreciable Property | Winter Quarters Manatee
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,872
Depreciable Property | Clover Leaf Farms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,097
Depreciable Property | Clover Leaf Forest
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	617
Depreciable Property | Resort at Tranquility Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	21,348
Depreciable Property | Palm Harbour Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	(955)
Depreciable Property | Glen Ellen
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	553
Depreciable Property | Hillcrest FL
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,804
Depreciable Property | Holiday Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	780
Depreciable Property | Serendipity
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,330
Depreciable Property | Shady Lane Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	780
Depreciable Property | Shady Lane Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	426
Depreciable Property | Silk Oak Lodge
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	739
Depreciable Property | Clerbrook Golf & RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,624
Depreciable Property | Lake Magic
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,800
Depreciable Property | Orange Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,603
Depreciable Property | Orlando
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	24,925
Depreciable Property | Cortez Village Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	32
Depreciable Property | Crystal Isles
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,949
Depreciable Property | Cheron Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	371
Depreciable Property | Carriage Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,994
Depreciable Property | Daytona Beach Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	34
Depreciable Property | Lake Haven
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,431
Depreciable Property | Marker 1 Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	189
Depreciable Property | Coquina Crossing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	20,887
Depreciable Property | Colony Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	37,950
Depreciable Property | Ridgewood Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,060
Depreciable Property | Haselton Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,150
Depreciable Property | Southern Palms RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,054
Depreciable Property | Bulow Plantation
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,661
Depreciable Property | Bulow RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,583
Depreciable Property | Carefree Cove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,091
Depreciable Property | Everglades Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,268
Depreciable Property | Park City West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,762
Depreciable Property | Sunshine Holiday MH
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,401
Depreciable Property | Crystal Lakes-Fort Myers
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,344
Depreciable Property | Fish Tale Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	(1,065)
Depreciable Property | Fort Myers Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,843
Depreciable Property | Gulf Air
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,765
Depreciable Property | Lakeside Terrace
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	881
Depreciable Property | Grand Island Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,952
Depreciable Property | Holiday Travel Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,877
Depreciable Property | Hollywood Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	844
Depreciable Property | South Miami Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	347
Depreciable Property | Barrington Hills
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,791
Depreciable Property | Jupiter Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,230
Depreciable Property | Sherwood Forest - MHP
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,848
Depreciable Property | Sherwood Forest RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,790
Depreciable Property | Tropical Palms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	17,929
Depreciable Property | Lake Worth Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,141
Depreciable Property | Beacon Hill Colony
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	671
Depreciable Property | Beacon Terrace
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	933
Depreciable Property | Kings & Queens
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	450
Depreciable Property | Lakeland Harbor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,051
Depreciable Property | Lakeland Junction
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	434
Depreciable Property | Lantana Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	(289)
Depreciable Property | Maralago Cay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,347
Depreciable Property | South Lantana Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	462
Depreciable Property | Down Yonder
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,665
Depreciable Property | East Bay Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,067
Depreciable Property | Eldorado Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,214
Depreciable Property | Paradise Park - Largo
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	716
Depreciable Property | Shangri-La Mobile Home Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	490
Depreciable Property | Vacation Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,072
Depreciable Property | Whispering Pines - Largo
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,928
Depreciable Property | Coachwood Colony
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,652
Depreciable Property | Mid-Florida Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	16,459
Depreciable Property | Fiesta Key
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	19,388
Depreciable Property | Winter Quarters Pasco
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,201
Depreciable Property | Coral Cay Plantation
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	9,719
Depreciable Property | Lakewood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,196
Depreciable Property | Miami Everglades
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,601
Depreciable Property | Southernaire
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	640
Depreciable Property | Country Place (2)
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,614
Depreciable Property | Hacienda Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,620
Depreciable Property | Harbor View Mobile Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,080
Depreciable Property | Bay Lake Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,908
Depreciable Property | Lake Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,626
Depreciable Property | Royal Coachman
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,252
Depreciable Property | Buccaneer Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10,100
Depreciable Property | Island Vista Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,305
Depreciable Property | Lake Fairways
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,108
Depreciable Property | Pine Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10,517
Depreciable Property | Pioneer Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,844
Depreciable Property | Sunseekers RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,092
Depreciable Property | The Heritage
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,396
Depreciable Property | Windmill Village - N. Ft. Myers
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,299
Depreciable Property | Foxwood Farms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,896
Depreciable Property | Oak Bend
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,212
Depreciable Property | Villas at Spanish Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,523
Depreciable Property | Silver Dollar Golf & Trap Club Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,485
Depreciable Property | Okeechobee RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,215
Depreciable Property | Audubon Village - Florida
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,087
Depreciable Property | Hidden Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,477
Depreciable Property | Starlight Ranch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,419
Depreciable Property | Holiday Village, Ormond Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,352
Depreciable Property | Sunshine Holiday-Daytona North
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,794
Depreciable Property | Palm Beach Gardens Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	261
Depreciable Property | The Meadows, FL
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,574
Depreciable Property | Terra Ceia
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	9,791
Depreciable Property | Lakes at Countrywood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,593
Depreciable Property | Meadows at Countrywood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	12,968
Depreciable Property | Oaks at Countrywood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,444
Depreciable Property | Breezy Hill
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,295
Depreciable Property | Hidden Harbour Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	269
Depreciable Property | Highland Wood Travel Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	889
Depreciable Property | Inlet Harbor Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	(276)
Depreciable Property | Harbor Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,949
Depreciable Property | Lighthouse Pointe at Daytona Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,960
Depreciable Property | Pickwick Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,242
Depreciable Property | Rose Bay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	668
Depreciable Property | Emerald Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	821
Depreciable Property | Gulf View
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,835
Depreciable Property | Tropical Palms MH
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,947
Depreciable Property | Kingswood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,502
Depreciable Property | Palm Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	12,196
Depreciable Property | Riviera Beach Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	488
Depreciable Property | Indian Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,503
Depreciable Property | Space Coast
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,918
Depreciable Property | Covington Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	564
Depreciable Property | Winds of St. Armands North
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,247
Depreciable Property | Winds of St. Armands South
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	9,953
Depreciable Property | Topics RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,344
Depreciable Property | Pine Island
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,028
Depreciable Property | St. Pete Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	(763)
Depreciable Property | Riverwatch Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	450
Depreciable Property | Carefree Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,659
Depreciable Property | Tarpon Glen
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	995
Depreciable Property | Featherock
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,631
Depreciable Property | Bay Indies
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	10,638
Depreciable Property | Ramblers Rest RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	12,055
Depreciable Property | Countryside at Vero Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	9,436
Depreciable Property | Heritage Plantation
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,496
Depreciable Property | Heron Cay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,716
Depreciable Property | Holiday Village, Florida
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	258
Depreciable Property | Sunshine Travel-Vero Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,663
Depreciable Property | Vero Beach Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,706
Depreciable Property | Vero Palm Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,743
Depreciable Property | Village Green
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,631
Depreciable Property | Peace River
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,513
Depreciable Property | Palm Beach Colony
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,135
Depreciable Property | Parkwood Communities
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,912
Depreciable Property | Three Flags
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	703
Depreciable Property | Winter Garden
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,825
Depreciable Property | Crystal Lake Zephyrhills
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	13,391
Depreciable Property | Forest Lake Estates MH
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,550
Depreciable Property | Forest Lake Village RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	479
Depreciable Property | Sixth Avenue
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	460
Depreciable Property | Coach Royale
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	376
Depreciable Property | Maple Grove
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,373
Depreciable Property | Shenandoah Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	609
Depreciable Property | West Meadow Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	528
Depreciable Property | O'Connell's Yogi Bear RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,932
Depreciable Property | Pheasant Lake Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,680
Depreciable Property | Pine Country
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,002
Depreciable Property | Willow Lake Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	20,582
Depreciable Property | Golf Vista Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	14,517
Depreciable Property | Indian Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	18,232
Depreciable Property | Horseshoe Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,962
Depreciable Property | Twin Mills RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,099
Depreciable Property | Lakeside RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	287
Depreciable Property | Dale Hollow State Park Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	722
Depreciable Property | Diamond Caverns
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	875
Depreciable Property | Gateway to Cape Cod
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	882
Depreciable Property | Hillcrest MA
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	412
Depreciable Property | The Glen
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	50
Depreciable Property | Old Chatham
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,177
Depreciable Property | Sturbridge
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,154
Depreciable Property | Fernwood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,624
Depreciable Property | Williams Estates/Peppermint Woods
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,961
Depreciable Property | Mt. Desert Narrows
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	838
Depreciable Property | Patten Pond
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	409
Depreciable Property | Pinehirst
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,758
Depreciable Property | Narrows Too
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	495
Depreciable Property | Moody Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,731
Depreciable Property | Bear Cave
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	880
Depreciable Property | St Clair
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,440
Depreciable Property | Cedar Knolls
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,324
Depreciable Property | Cimarron Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,903
Depreciable Property | Rockford Riverview Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,688
Depreciable Property | Rosemount Woods
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,432
Depreciable Property | Boathouse Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,363
Depreciable Property | Forest Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	9,891
Depreciable Property | Scenic
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,132
Depreciable Property | Waterway RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,260
Depreciable Property | Twin Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,747
Depreciable Property | Holiday Trav-L-Park Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	221
Depreciable Property | Topsail Sound RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,357
Depreciable Property | Green Mountain
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,956
Depreciable Property | Lake Gaston
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,612
Depreciable Property | Lake Myers RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,889
Depreciable Property | Bogue Pines
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	236
Depreciable Property | Goose Creek
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,191
Depreciable Property | Whispering Pines - NC
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	387
Depreciable Property | Harbor Point RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	196
Depreciable Property | White Oak Shores
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,021
Depreciable Property | Buena Vista
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,961
Depreciable Property | Meadow Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	436
Depreciable Property | Sandy Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	356
Depreciable Property | Pine Acres
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	940
Depreciable Property | Tuxbury Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,621
Depreciable Property | King Nummy
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	656
Depreciable Property | Acorn Campground
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	569
Depreciable Property | Whippoorwill RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	0
Depreciable Property | Mays Landing Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,938
Depreciable Property | Echo Farms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,238
Depreciable Property | Lake and Shore
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,769
Depreciable Property | Pine Haven
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	261
Depreciable Property | Chestnut Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,374
Depreciable Property | Sea Pines
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,497
Depreciable Property | Pine Ridge at Crestwood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,146
Depreciable Property | Mountain View - NV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,142
Depreciable Property | Bonanza Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,832
Depreciable Property | Boulder Cascade
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,118
Depreciable Property | Cabana
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,702
Depreciable Property | Flamingo West
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,265
Depreciable Property | Las Vegas
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,659
Depreciable Property | Villa Borega
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,101
Depreciable Property | Rondout Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,218
Depreciable Property | Alpine Lake RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,106
Depreciable Property | Lake George Escape
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	13,397
Depreciable Property | The Woodlands
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,510
Depreciable Property | Greenwood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,431
Depreciable Property | Brennan Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,849
Depreciable Property | Lake George Schroon Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	503
Depreciable Property | Kenisee Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	685
Depreciable Property | Bay Point Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	867
Depreciable Property | Wilmington
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,118
Depreciable Property | Bend
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,061
Depreciable Property | Shadowbrook
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,799
Depreciable Property | Pacific City
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,913
Depreciable Property | Falcon Wood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,585
Depreciable Property | Portland Fairview
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,260
Depreciable Property | Quail Hollow
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	930
Depreciable Property | South Jetty
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,237
Depreciable Property | Seaside
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,304
Depreciable Property | Whalers Rest
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,687
Depreciable Property | Hope Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	493
Depreciable Property | Mt. Hood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	14,485
Depreciable Property | Greenbriar Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,212
Depreciable Property | Sun Valley
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,701
Depreciable Property | Green Acres
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,004
Depreciable Property | Gettysburg Farm
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,282
Depreciable Property | Timothy Lake North
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,015
Depreciable Property | Timothy Lake South
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	431
Depreciable Property | Drummer Boy
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,065
Depreciable Property | Round Top
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	914
Depreciable Property | Circle M
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,238
Depreciable Property | Hershey
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,867
Depreciable Property | Robin Hill
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	830
Depreciable Property | PA Dutch County
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	870
Depreciable Property | Spring Gulch
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,354
Depreciable Property | Lil Wolf
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,032
Depreciable Property | Scotrun
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,193
Depreciable Property | Appalachian RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,125
Depreciable Property | Mountain View - PA
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,134
Depreciable Property | Timber Creek
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,484
Depreciable Property | Carolina Landing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,029
Depreciable Property | Inlet Oaks Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	588
Depreciable Property | Myrtle Beach Property
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	81
Depreciable Property | Rivers Edge Marina
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	201
Depreciable Property | The Oaks
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	422
Depreciable Property | Natchez Trace
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,584
Depreciable Property | Cherokee Landing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	233
Depreciable Property | Alamo Palms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	865
Depreciable Property | Bay Landing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,644
Depreciable Property | Colorado River
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	6,940
Depreciable Property | Victoria Palms
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	7,180
Depreciable Property | Lake Texoma
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,514
Depreciable Property | Lakewood
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,287
Depreciable Property | Paradise Park
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,215
Depreciable Property | Sunshine RV Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,946
Depreciable Property | Tropic Winds
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,481
Depreciable Property | Medina Lake
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,874
Depreciable Property | Paradise South
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,052
Depreciable Property | Lake Conroe KOA
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	463
Depreciable Property | Lake Tawakoni
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,671
Depreciable Property | Fun N Sun RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,259
Depreciable Property | Country Sunshine
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,891
Depreciable Property | Leisure World
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	699
Depreciable Property | Southern Comfort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,163
Depreciable Property | Trails End RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	358
Depreciable Property | Lake Whitney
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,590
Depreciable Property | Lake Conroe
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	21,104
Depreciable Property | Westwood Village
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,122
Depreciable Property | St George
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,617
Depreciable Property | All Seasons
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,081
Depreciable Property | Meadows of Chantilly
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	8,759
Depreciable Property | Harbor View
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,061
Depreciable Property | Lynchburg
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,035
Depreciable Property | Chesapeake Bay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	5,635
Depreciable Property | Bayport Development
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,770
Depreciable Property | Virginia Landing
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	589
Depreciable Property | Grey's Point Camp
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,963
Depreciable Property | Bethpage Camp Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	25,687
Depreciable Property | Williamsburg
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,400
Depreciable Property | Regency Lakes
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,593
Depreciable Property | Birch Bay
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,341
Depreciable Property | Mount Vernon
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,369
Depreciable Property | Chehalis
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,213
Depreciable Property | Grandy Creek
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,179
Depreciable Property | Tall Chief
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,656
Depreciable Property | Kloshe Illahee
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,242
Depreciable Property | La Conner
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,210
Depreciable Property | Leavenworth
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,425
Depreciable Property | Thunderbird Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,061
Depreciable Property | Little Diamond
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,369
Depreciable Property | Oceana
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	835
Depreciable Property | Crescent Bar
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,023
Depreciable Property | Long Beach
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,146
Depreciable Property | Paradise RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,113
Depreciable Property | Rainbow Lake Manor
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	4,889
Depreciable Property | Fremont Jellystone Park Campground
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,677
Depreciable Property | Yukon Trails
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	959
Depreciable Property | Blackhawk Camping Resort
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	3,535
Depreciable Property | Lakeland
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,652
Depreciable Property | Westwood Estates
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,963
Depreciable Property | Plymouth Rock
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	2,185
Depreciable Property | Tranquil Timbers
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,089
Depreciable Property | Lake of the Woods RV
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	456
Depreciable Property | Neshonoc Lakeside
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	747
Depreciable Property | Arrowhead
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,198
Depreciable Property | Subtotal of Properties Held for Long Term
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	1,491,751
Depreciable Property | Realty Systems, Inc.
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	341,230
Depreciable Property | Management business and other
Real Estate and Accumulated Depreciation
Costs Capitalized Subsequent to Acquisition (Improvements)	$ 67,712
City | Hidden Cove
Real Estate and Accumulated Depreciation
Location	Arley
City | Apache East
Real Estate and Accumulated Depreciation
Location	Apache Junction
City | Countryside RV
Real Estate and Accumulated Depreciation
Location	Apache Junction
City | Denali Park
Real Estate and Accumulated Depreciation
Location	Apache Junction
City | Dolce Vita
Real Estate and Accumulated Depreciation
Location	Apache Junction
City | Golden Sun RV
Real Estate and Accumulated Depreciation
Location	Apache Junction
City | Meridian RV Resort
Real Estate and Accumulated Depreciation
Location	Apache Junction
City | Valley Vista
Real Estate and Accumulated Depreciation
Location	Benson
City | Casita Verde
Real Estate and Accumulated Depreciation
Location	Casa Grande
City | Fiesta Grande
Real Estate and Accumulated Depreciation
Location	Casa Grande
City | Foothills West
Real Estate and Accumulated Depreciation
Location	Casa Grande
City | Sunshine Valley
Real Estate and Accumulated Depreciation
Location	Chandler
City | Verde Valley
Real Estate and Accumulated Depreciation
Location	Cottonwood
City | Casa del Sol East II
Real Estate and Accumulated Depreciation
Location	Glendale
City | Casa del Sol East III
Real Estate and Accumulated Depreciation
Location	Glendale
City | Palm Shadows
Real Estate and Accumulated Depreciation
Location	Glendale
City | Hacienda De Valencia
Real Estate and Accumulated Depreciation
Location	Mesa
City | Mesa Spirit
Real Estate and Accumulated Depreciation
Location	Mesa
City | Monte Vista Resort
Real Estate and Accumulated Depreciation
Location	Mesa
City | Seyenna Vistas
Real Estate and Accumulated Depreciation
Location	Mesa
City | The Highlands at Brentwood
Real Estate and Accumulated Depreciation
Location	Mesa
City | ViewPoint RV & Golf Resort
Real Estate and Accumulated Depreciation
Location	Mesa
City | Apollo Village
Real Estate and Accumulated Depreciation
Location	Peoria
City | Casa del Sol West
Real Estate and Accumulated Depreciation
Location	Peoria
City | Carefree Manor
Real Estate and Accumulated Depreciation
Location	Phoenix
City | Central Park
Real Estate and Accumulated Depreciation
Location	Phoenix
City | Desert Skies
Real Estate and Accumulated Depreciation
Location	Phoenix
City | Sunrise Heights
Real Estate and Accumulated Depreciation
Location	Phoenix
City | Whispering Palms
Real Estate and Accumulated Depreciation
Location	Phoenix
City | Desert Vista
Real Estate and Accumulated Depreciation
Location	Salome
City | Sedona Shadows
Real Estate and Accumulated Depreciation
Location	Sedona
City | Venture In
Real Estate and Accumulated Depreciation
Location	Show Low
City | Paradise
Real Estate and Accumulated Depreciation
Location	Sun City
City | The Meadows AZ
Real Estate and Accumulated Depreciation
Location	Tempe
City | Fairview Manor
Real Estate and Accumulated Depreciation
Location	Tucson
City | Voyager
Real Estate and Accumulated Depreciation
Location	Tucson
City | Westpark
Real Estate and Accumulated Depreciation
Location	Wickenburg
City | Araby Acres
Real Estate and Accumulated Depreciation
Location	Yuma
City | Cactus Gardens
Real Estate and Accumulated Depreciation
Location	Yuma
City | Capri
Real Estate and Accumulated Depreciation
Location	Yuma
City | Desert Paradise
Real Estate and Accumulated Depreciation
Location	Yuma
City | Foothill Village
Real Estate and Accumulated Depreciation
Location	Yuma
City | Mesa Verde RV
Real Estate and Accumulated Depreciation
Location	Yuma
City | Suni Sands
Real Estate and Accumulated Depreciation
Location	Yuma
City | Cultus Lake
Real Estate and Accumulated Depreciation
Location	Lindell Beach
City | Soledad Canyon
Real Estate and Accumulated Depreciation
Location	Acton
City | Los Ranchos
Real Estate and Accumulated Depreciation
Location	Apple Valley
City | Monte del Lago
Real Estate and Accumulated Depreciation
Location	Castroville
City | Date Palm Country Club
Real Estate and Accumulated Depreciation
Location	Cathedral City
City | Palm Springs Oasis RV Resort
Real Estate and Accumulated Depreciation
Location	Cathedral City
City | Colony Park
Real Estate and Accumulated Depreciation
Location	Ceres
City | Russian River
Real Estate and Accumulated Depreciation
Location	Cloverdale
City | Oakzanita Springs
Real Estate and Accumulated Depreciation
Location	Descanso
City | Rancho Mesa
Real Estate and Accumulated Depreciation
Location	El Cajon
City | Rancho Valley
Real Estate and Accumulated Depreciation
Location	El Cajon
City | Snowflower
Real Estate and Accumulated Depreciation
Location	Emigrant Gap
City | Four Seasons
Real Estate and Accumulated Depreciation
Location	Fresno
City | Yosemite Lakes
Real Estate and Accumulated Depreciation
Location	Groveland
City | Royal Holiday
Real Estate and Accumulated Depreciation
Location	Hemet
City | Idyllwild
Real Estate and Accumulated Depreciation
Location	Idyllwild-Pine Cove
City | Pio Pico
Real Estate and Accumulated Depreciation
Location	Jamul
City | Tahoe Valley
Real Estate and Accumulated Depreciation
Location	Lake Tahoe
City | Sea Oaks
Real Estate and Accumulated Depreciation
Location	Los Osos
City | Ponderosa Resort
Real Estate and Accumulated Depreciation
Location	Lotus
City | Turtle Beach
Real Estate and Accumulated Depreciation
Location	Manteca
City | Marina Dunes RV Resort
Real Estate and Accumulated Depreciation
Location	Marina
City | Wilderness Lakes
Real Estate and Accumulated Depreciation
Location	Menifee
City | Coralwood
Real Estate and Accumulated Depreciation
Location	Modesto
City | Morgan Hill
Real Estate and Accumulated Depreciation
Location	Morgan Hill
City | Lake Minden
Real Estate and Accumulated Depreciation
Location	Nicolaus
City | Pacific Dunes Ranch
Real Estate and Accumulated Depreciation
Location	Oceana
City | Oceanside RV
Real Estate and Accumulated Depreciation
Location	Oceanside
City | Lake of the Springs
Real Estate and Accumulated Depreciation
Location	Oregon House
City | Concord Cascade
Real Estate and Accumulated Depreciation
Location	Pacheco
City | San Francisco RV
Real Estate and Accumulated Depreciation
Location	Pacifica
City | San Benito
Real Estate and Accumulated Depreciation
Location	Paicines
City | Palm Springs
Real Estate and Accumulated Depreciation
Location	Palm Desert
City | Las Palmas Estates
Real Estate and Accumulated Depreciation
Location	Rialto
City | Parque La Quinta
Real Estate and Accumulated Depreciation
Location	Rialto
City | Quail Meadows
Real Estate and Accumulated Depreciation
Location	Riverbank
City | California Hawaiian
Real Estate and Accumulated Depreciation
Location	San Jose
City | Nicholson Plaza
Real Estate and Accumulated Depreciation
Location	San Jose
City | Sunshadow
Real Estate and Accumulated Depreciation
Location	San Jose
City | Village of the Four Seasons
Real Estate and Accumulated Depreciation
Location	San Jose
City | Westwinds (4 properties)
Real Estate and Accumulated Depreciation
Location	San Jose
City | Laguna Lake
Real Estate and Accumulated Depreciation
Location	San Luis Obispo
City | Contempo Marin
Real Estate and Accumulated Depreciation
Location	San Rafael
City | Rancho Oso
Real Estate and Accumulated Depreciation
Location	Santa Barbara
City | De Anza Santa Cruz
Real Estate and Accumulated Depreciation
Location	Santa Cruz
City | Meadowbrook
Real Estate and Accumulated Depreciation
Location	Santee
City | Santa Cruz Ranch
Real Estate and Accumulated Depreciation
Location	Scotts Valley
City | Lamplighter Village
Real Estate and Accumulated Depreciation
Location	Spring Valley
City | Santiago Estates
Real Estate and Accumulated Depreciation
Location	Sylmar
City | Royal Oaks
Real Estate and Accumulated Depreciation
Location	Visalia
City | Pilot Knob RV Resort
Real Estate and Accumulated Depreciation
Location	Winterhaven
City | Hillcrest Village CO
Real Estate and Accumulated Depreciation
Location	Aurora
City | Cimarron Village
Real Estate and Accumulated Depreciation
Location	Broomfield
City | Holiday Village CO
Real Estate and Accumulated Depreciation
Location	Colorado Springs
City | Bear Creek Village
Real Estate and Accumulated Depreciation
Location	Denver
City | Holiday Hills Village
Real Estate and Accumulated Depreciation
Location	Denver
City | Golden Terrace
Real Estate and Accumulated Depreciation
Location	Golden
City | Golden Terrace South
Real Estate and Accumulated Depreciation
Location	Golden
City | Golden Terrace West
Real Estate and Accumulated Depreciation
Location	Golden
City | Blue Mesa Recreational Ranch
Real Estate and Accumulated Depreciation
Location	Gunnison
City | Pueblo Grande
Real Estate and Accumulated Depreciation
Location	Pueblo
City | Woodland Hills
Real Estate and Accumulated Depreciation
Location	Thornton
City | Stonegate Manor
Real Estate and Accumulated Depreciation
Location	North Windham
City | Waterford Estates
Real Estate and Accumulated Depreciation
Location	Bear
City | McNicol Place
Real Estate and Accumulated Depreciation
Location	Lewes
City | Whispering Pines
Real Estate and Accumulated Depreciation
Location	Lewes
City | Mariner's Cove
Real Estate and Accumulated Depreciation
Location	Millsboro
City | Sweetbriar
Real Estate and Accumulated Depreciation
Location	Millsboro
City | Aspen Meadows
Real Estate and Accumulated Depreciation
Location	Rehoboth
City | Camelot Meadows
Real Estate and Accumulated Depreciation
Location	Rehoboth
City | Riverside RV Resort
Real Estate and Accumulated Depreciation
Location	Arcadia
City | Toby’s RV Resort
Real Estate and Accumulated Depreciation
Location	Arcadia
City | Aventura Marina
Real Estate and Accumulated Depreciation
Location	Aventura
City | Hi-Lift Marina
Real Estate and Accumulated Depreciation
Location	Aventure
City | Sunshine Key
Real Estate and Accumulated Depreciation
Location	Big Pine Key
City | Windmill Manor
Real Estate and Accumulated Depreciation
Location	Bradenton
City | Winter Quarters Manatee
Real Estate and Accumulated Depreciation
Location	Bradenton
City | Clover Leaf Farms
Real Estate and Accumulated Depreciation
Location	Brooksville
City | Clover Leaf Forest
Real Estate and Accumulated Depreciation
Location	Brooksville
City | Resort at Tranquility Lake
Real Estate and Accumulated Depreciation
Location	Cape Coral
City | Palm Harbour Marina
Real Estate and Accumulated Depreciation
Location	Cape Haze
City | Glen Ellen
Real Estate and Accumulated Depreciation
Location	Clearwater
City | Hillcrest FL
Real Estate and Accumulated Depreciation
Location	Clearwater
City | Holiday Ranch
Real Estate and Accumulated Depreciation
Location	Clearwater
City | Serendipity
Real Estate and Accumulated Depreciation
Location	Clearwater
City | Shady Lane Oaks
Real Estate and Accumulated Depreciation
Location	Clearwater
City | Shady Lane Village
Real Estate and Accumulated Depreciation
Location	Clearwater
City | Silk Oak Lodge
Real Estate and Accumulated Depreciation
Location	Clearwater
City | Clerbrook Golf & RV Resort
Real Estate and Accumulated Depreciation
Location	Clermont
City | Lake Magic
Real Estate and Accumulated Depreciation
Location	Clermont
City | Orange Lake
Real Estate and Accumulated Depreciation
Location	Clermont
City | Orlando
Real Estate and Accumulated Depreciation
Location	Clermont
City | Cortez Village Marina
Real Estate and Accumulated Depreciation
Location	Cortez
City | Crystal Isles
Real Estate and Accumulated Depreciation
Location	Crystal River
City | Cheron Village
Real Estate and Accumulated Depreciation
Location	Davie
City | Carriage Cove
Real Estate and Accumulated Depreciation
Location	Daytona Beach
City | Daytona Beach Marina
Real Estate and Accumulated Depreciation
Location	Daytona Beach
City | Lake Haven
Real Estate and Accumulated Depreciation
Location	Dunedin
City | Marker 1 Marina
Real Estate and Accumulated Depreciation
Location	Dunedin
City | Coquina Crossing
Real Estate and Accumulated Depreciation
Location	Elkton
City | Colony Cove
Real Estate and Accumulated Depreciation
Location	Ellenton
City | Ridgewood Estates
Real Estate and Accumulated Depreciation
Location	Ellenton
City | Haselton Village
Real Estate and Accumulated Depreciation
Location	Eustis
City | Southern Palms RV
Real Estate and Accumulated Depreciation
Location	Eustis
City | Bulow Plantation
Real Estate and Accumulated Depreciation
Location	Flagler Beach
City | Bulow RV
Real Estate and Accumulated Depreciation
Location	Flagler Beach
City | Carefree Cove
Real Estate and Accumulated Depreciation
Location	Fort Lauderdale
City | Everglades Lakes
Real Estate and Accumulated Depreciation
Location	Fort Lauderdale
City | Park City West
Real Estate and Accumulated Depreciation
Location	Fort Lauderdale
City | Sunshine Holiday MH
Real Estate and Accumulated Depreciation
Location	Fort Lauderdale
City | Crystal Lakes-Fort Myers
Real Estate and Accumulated Depreciation
Location	Fort Myers
City | Fish Tale Marina
Real Estate and Accumulated Depreciation
Location	Fort Myers
City | Fort Myers Beach
Real Estate and Accumulated Depreciation
Location	Fort Myers
City | Gulf Air
Real Estate and Accumulated Depreciation
Location	Fort Myers Beach
City | Lakeside Terrace
Real Estate and Accumulated Depreciation
Location	Fruitland Park
City | Grand Island Resort
Real Estate and Accumulated Depreciation
Location	Grand Island
City | Holiday Travel Park
Real Estate and Accumulated Depreciation
Location	Holiday
City | Hollywood Marina
Real Estate and Accumulated Depreciation
Location	Hollywood
City | South Miami Marina
Real Estate and Accumulated Depreciation
Location	Homestead
City | Barrington Hills
Real Estate and Accumulated Depreciation
Location	Hudson
City | Jupiter Marina
Real Estate and Accumulated Depreciation
Location	Jupiter
City | Sherwood Forest - MHP
Real Estate and Accumulated Depreciation
Location	Kissimmee
City | Sherwood Forest RV
Real Estate and Accumulated Depreciation
Location	Kissimmee
City | Tropical Palms
Real Estate and Accumulated Depreciation
Location	Kissimmee
City | Lake Worth Village
Real Estate and Accumulated Depreciation
Location	Lake Worth
City | Beacon Hill Colony
Real Estate and Accumulated Depreciation
Location	Lakeland
City | Beacon Terrace
Real Estate and Accumulated Depreciation
Location	Lakeland
City | Kings & Queens
Real Estate and Accumulated Depreciation
Location	Lakeland
City | Lakeland Harbor
Real Estate and Accumulated Depreciation
Location	Lakeland
City | Lakeland Junction
Real Estate and Accumulated Depreciation
Location	Lakeland
City | Lantana Marina
Real Estate and Accumulated Depreciation
Location	Lantana
City | Maralago Cay
Real Estate and Accumulated Depreciation
Location	Lantana
City | South Lantana Marina
Real Estate and Accumulated Depreciation
Location	Lantana
City | Down Yonder
Real Estate and Accumulated Depreciation
Location	Largo
City | East Bay Oaks
Real Estate and Accumulated Depreciation
Location	Largo
City | Eldorado Village
Real Estate and Accumulated Depreciation
Location	Largo
City | Paradise Park - Largo
Real Estate and Accumulated Depreciation
Location	Largo
City | Shangri-La Mobile Home Park
Real Estate and Accumulated Depreciation
Location	Largo
City | Vacation Village
Real Estate and Accumulated Depreciation
Location	Largo
City | Whispering Pines - Largo
Real Estate and Accumulated Depreciation
Location	Largo
City | Coachwood Colony
Real Estate and Accumulated Depreciation
Location	Leesburg
City | Mid-Florida Lakes
Real Estate and Accumulated Depreciation
Location	Leesburg
City | Fiesta Key
Real Estate and Accumulated Depreciation
Location	Long Key
City | Winter Quarters Pasco
Real Estate and Accumulated Depreciation
Location	Lutz
City | Coral Cay Plantation
Real Estate and Accumulated Depreciation
Location	Margate
City | Lakewood Village
Real Estate and Accumulated Depreciation
Location	Melbourne
City | Miami Everglades
Real Estate and Accumulated Depreciation
Location	Miami
City | Southernaire
Real Estate and Accumulated Depreciation
Location	Mt. Dora
City | Country Place (2)
Real Estate and Accumulated Depreciation
Location	New Port Richey
City | Hacienda Village
Real Estate and Accumulated Depreciation
Location	New Port Richey
City | Harbor View Mobile Manor
Real Estate and Accumulated Depreciation
Location	New Port Richey
City | Bay Lake Estates
Real Estate and Accumulated Depreciation
Location	Nokomis
City | Lake Village
Real Estate and Accumulated Depreciation
Location	Nokomis
City | Royal Coachman
Real Estate and Accumulated Depreciation
Location	Nokomis
City | Buccaneer Estates
Real Estate and Accumulated Depreciation
Location	North Fort Myers
City | Island Vista Estates
Real Estate and Accumulated Depreciation
Location	North Fort Myers
City | Lake Fairways
Real Estate and Accumulated Depreciation
Location	North Fort Myers
City | Pine Lakes
Real Estate and Accumulated Depreciation
Location	North Fort Myers
City | Pioneer Village
Real Estate and Accumulated Depreciation
Location	North Fort Myers
City | Sunseekers RV Resort
Real Estate and Accumulated Depreciation
Location	North Fort Myers
City | The Heritage
Real Estate and Accumulated Depreciation
Location	North Fort Myers
City | Windmill Village - N. Ft. Myers
Real Estate and Accumulated Depreciation
Location	North Fort Myers
City | Foxwood Farms
Real Estate and Accumulated Depreciation
Location	Ocala
City | Oak Bend
Real Estate and Accumulated Depreciation
Location	Ocala
City | Villas at Spanish Oaks
Real Estate and Accumulated Depreciation
Location	Ocala
City | Silver Dollar Golf & Trap Club Resort
Real Estate and Accumulated Depreciation
Location	Odessa
City | Okeechobee RV Resort
Real Estate and Accumulated Depreciation
Location	Okeechobee
City | Audubon Village - Florida
Real Estate and Accumulated Depreciation
Location	Orlando
City | Hidden Valley
Real Estate and Accumulated Depreciation
Location	Orlando
City | Starlight Ranch
Real Estate and Accumulated Depreciation
Location	Orlando
City | Holiday Village, Ormond Beach
Real Estate and Accumulated Depreciation
Location	Ormond Beach
City | Sunshine Holiday-Daytona North
Real Estate and Accumulated Depreciation
Location	Ormond Beach
City | Palm Beach Gardens Marina
Real Estate and Accumulated Depreciation
Location	Palm Beach
City | The Meadows, FL
Real Estate and Accumulated Depreciation
Location	Palm Beach Gardens
City | Terra Ceia
Real Estate and Accumulated Depreciation
Location	Palmetto
City | Lakes at Countrywood
Real Estate and Accumulated Depreciation
Location	Plant City
City | Meadows at Countrywood
Real Estate and Accumulated Depreciation
Location	Plant City
City | Oaks at Countrywood
Real Estate and Accumulated Depreciation
Location	Plant City
City | Breezy Hill
Real Estate and Accumulated Depreciation
Location	Pompano Beach
City | Hidden Harbour Marina
Real Estate and Accumulated Depreciation
Location	Pompano Beach
City | Highland Wood Travel Park
Real Estate and Accumulated Depreciation
Location	Pompano Beach
City | Inlet Harbor Marina
Real Estate and Accumulated Depreciation
Location	Ponce Inlet
City | Harbor Lakes
Real Estate and Accumulated Depreciation
Location	Port Charlotte
City | Lighthouse Pointe at Daytona Beach
Real Estate and Accumulated Depreciation
Location	Port Orange
City | Pickwick Village
Real Estate and Accumulated Depreciation
Location	Port Orange
City | Rose Bay
Real Estate and Accumulated Depreciation
Location	Port Orange
City | Emerald Lake
Real Estate and Accumulated Depreciation
Location	Punta Gorda
City | Gulf View
Real Estate and Accumulated Depreciation
Location	Punta Gorda
City | Tropical Palms MH
Real Estate and Accumulated Depreciation
Location	Punta Gorda
City | Kingswood
Real Estate and Accumulated Depreciation
Location	Riverview
City | Palm Lake
Real Estate and Accumulated Depreciation
Location	Riviera Beach
City | Riviera Beach Marina
Real Estate and Accumulated Depreciation
Location	Riviera Beach
City | Indian Oaks
Real Estate and Accumulated Depreciation
Location	Rockledge
City | Space Coast
Real Estate and Accumulated Depreciation
Location	Rockledge
City | Covington Estates
Real Estate and Accumulated Depreciation
Location	Saint Cloud
City | Winds of St. Armands North
Real Estate and Accumulated Depreciation
Location	Sarasota
City | Winds of St. Armands South
Real Estate and Accumulated Depreciation
Location	Sarasota
City | Topics RV Resort
Real Estate and Accumulated Depreciation
Location	Spring Hill
City | Pine Island
Real Estate and Accumulated Depreciation
Location	St. James City
City | St. Pete Marina
Real Estate and Accumulated Depreciation
Location	St. Petersburg
City | Riverwatch Marina
Real Estate and Accumulated Depreciation
Location	Stuart
City | Carefree Village
Real Estate and Accumulated Depreciation
Location	Tampa
City | Tarpon Glen
Real Estate and Accumulated Depreciation
Location	Tarpon Springs
City | Featherock
Real Estate and Accumulated Depreciation
Location	Valrico
City | Bay Indies
Real Estate and Accumulated Depreciation
Location	Venice
City | Ramblers Rest RV Resort
Real Estate and Accumulated Depreciation
Location	Venice
City | Countryside at Vero Beach
Real Estate and Accumulated Depreciation
Location	Vero Beach
City | Heritage Plantation
Real Estate and Accumulated Depreciation
Location	Vero Beach
City | Heron Cay
Real Estate and Accumulated Depreciation
Location	Vero Beach
City | Holiday Village, Florida
Real Estate and Accumulated Depreciation
Location	Vero Beach
City | Sunshine Travel-Vero Beach
Real Estate and Accumulated Depreciation
Location	Vero Beach
City | Vero Beach Marina
Real Estate and Accumulated Depreciation
Location	Vero Beach
City | Vero Palm Estates
Real Estate and Accumulated Depreciation
Location	Vero Beach
City | Village Green
Real Estate and Accumulated Depreciation
Location	Vero Beach
City | Peace River
Real Estate and Accumulated Depreciation
Location	Wauchula
City | Palm Beach Colony
Real Estate and Accumulated Depreciation
Location	West Palm Beach
City | Parkwood Communities
Real Estate and Accumulated Depreciation
Location	Wildwood
City | Three Flags
Real Estate and Accumulated Depreciation
Location	Wildwood
City | Winter Garden
Real Estate and Accumulated Depreciation
Location	Winter Garden
City | Crystal Lake Zephyrhills
Real Estate and Accumulated Depreciation
Location	Zephyrhills
City | Forest Lake Estates MH
Real Estate and Accumulated Depreciation
Location	Zephyrhills
City | Forest Lake Village RV
Real Estate and Accumulated Depreciation
Location	Zephyrhills
City | Sixth Avenue
Real Estate and Accumulated Depreciation
Location	Zephyrhills
City | Coach Royale
Real Estate and Accumulated Depreciation
Location	Boise
City | Maple Grove
Real Estate and Accumulated Depreciation
Location	Boise
City | Shenandoah Estates
Real Estate and Accumulated Depreciation
Location	Boise
City | West Meadow Estates
Real Estate and Accumulated Depreciation
Location	Boise
City | O'Connell's Yogi Bear RV Resort
Real Estate and Accumulated Depreciation
Location	Amboy
City | Pheasant Lake Estates
Real Estate and Accumulated Depreciation
Location	Beecher
City | Pine Country
Real Estate and Accumulated Depreciation
Location	Belvidere
City | Willow Lake Estates
Real Estate and Accumulated Depreciation
Location	Elgin
City | Golf Vista Estates
Real Estate and Accumulated Depreciation
Location	Monee
City | Indian Lakes
Real Estate and Accumulated Depreciation
Location	Batesville
City | Horseshoe Lakes
Real Estate and Accumulated Depreciation
Location	Clinton
City | Twin Mills RV
Real Estate and Accumulated Depreciation
Location	Howe
City | Lakeside RV
Real Estate and Accumulated Depreciation
Location	New Carlisle
City | Dale Hollow State Park Marina
Real Estate and Accumulated Depreciation
Location	Burkesville
City | Diamond Caverns
Real Estate and Accumulated Depreciation
Location	Park City
City | Gateway to Cape Cod
Real Estate and Accumulated Depreciation
Location	Rochester
City | Hillcrest MA
Real Estate and Accumulated Depreciation
Location	Rockland
City | The Glen
Real Estate and Accumulated Depreciation
Location	Rockland
City | Old Chatham
Real Estate and Accumulated Depreciation
Location	South Dennis
City | Sturbridge
Real Estate and Accumulated Depreciation
Location	Sturbridge
City | Fernwood
Real Estate and Accumulated Depreciation
Location	Capitol Heights
City | Williams Estates/Peppermint Woods
Real Estate and Accumulated Depreciation
Location	Middle River
City | Mt. Desert Narrows
Real Estate and Accumulated Depreciation
Location	Bar Harbor
City | Patten Pond
Real Estate and Accumulated Depreciation
Location	Ellsworth
City | Pinehirst
Real Estate and Accumulated Depreciation
Location	Old Orchard Beach
City | Narrows Too
Real Estate and Accumulated Depreciation
Location	Trenton
City | Moody Beach
Real Estate and Accumulated Depreciation
Location	Wells
City | Bear Cave
Real Estate and Accumulated Depreciation
Location	Buchanan
City | St Clair
Real Estate and Accumulated Depreciation
Location	St. Clair
City | Cedar Knolls
Real Estate and Accumulated Depreciation
Location	Apple Valley
City | Cimarron Park
Real Estate and Accumulated Depreciation
Location	Lake Elmo
City | Rockford Riverview Estates
Real Estate and Accumulated Depreciation
Location	Rockford
City | Rosemount Woods
Real Estate and Accumulated Depreciation
Location	Rosemount
City | Boathouse Marina
Real Estate and Accumulated Depreciation
Location	Beaufort
City | Forest Lake
Real Estate and Accumulated Depreciation
Location	Advance
City | Scenic
Real Estate and Accumulated Depreciation
Location	Asheville
City | Waterway RV
Real Estate and Accumulated Depreciation
Location	Cedar Point
City | Twin Lakes
Real Estate and Accumulated Depreciation
Location	Chocowinity
City | Holiday Trav-L-Park Resort
Real Estate and Accumulated Depreciation
Location	Emerald Isle
City | Topsail Sound RV
Real Estate and Accumulated Depreciation
Location	Holly Ridge
City | Green Mountain
Real Estate and Accumulated Depreciation
Location	Lenoir
City | Lake Gaston
Real Estate and Accumulated Depreciation
Location	Littleton
City | Lake Myers RV
Real Estate and Accumulated Depreciation
Location	Mocksville
City | Bogue Pines
Real Estate and Accumulated Depreciation
Location	Newport
City | Goose Creek
Real Estate and Accumulated Depreciation
Location	Newport
City | Whispering Pines - NC
Real Estate and Accumulated Depreciation
Location	Newport
City | Harbor Point RV
Real Estate and Accumulated Depreciation
Location	Sneads Ferry
City | White Oak Shores
Real Estate and Accumulated Depreciation
Location	Stella
City | Buena Vista
Real Estate and Accumulated Depreciation
Location	Fargo
City | Meadow Park
Real Estate and Accumulated Depreciation
Location	Fargo
City | Sandy Beach
Real Estate and Accumulated Depreciation
Location	Contoocook
City | Pine Acres
Real Estate and Accumulated Depreciation
Location	Raymond
City | Tuxbury Resort
Real Estate and Accumulated Depreciation
Location	South Hampton
City | King Nummy
Real Estate and Accumulated Depreciation
Location	Cape May Court House
City | Acorn Campground
Real Estate and Accumulated Depreciation
Location	Green Creek
City | Whippoorwill RV
Real Estate and Accumulated Depreciation
Location	Marmon
City | Mays Landing Resort
Real Estate and Accumulated Depreciation
Location	Mays Landing
City | Echo Farms
Real Estate and Accumulated Depreciation
Location	Ocean View
City | Lake and Shore
Real Estate and Accumulated Depreciation
Location	Ocean View
City | Pine Haven
Real Estate and Accumulated Depreciation
Location	Ocean View
City | Chestnut Lake
Real Estate and Accumulated Depreciation
Location	Port Republic
City | Sea Pines
Real Estate and Accumulated Depreciation
Location	Swainton
City | Pine Ridge at Crestwood
Real Estate and Accumulated Depreciation
Location	Whiting
City | Mountain View - NV
Real Estate and Accumulated Depreciation
Location	Henderson
City | Bonanza Village
Real Estate and Accumulated Depreciation
Location	Las Vegas
City | Boulder Cascade
Real Estate and Accumulated Depreciation
Location	Las Vegas
City | Cabana
Real Estate and Accumulated Depreciation
Location	Las Vegas
City | Flamingo West
Real Estate and Accumulated Depreciation
Location	Las Vegas
City | Las Vegas
Real Estate and Accumulated Depreciation
Location	Las Vegas
City | Villa Borega
Real Estate and Accumulated Depreciation
Location	Las Vegas
City | Rondout Valley
Real Estate and Accumulated Depreciation
Location	Accord
City | Alpine Lake RV Resort
Real Estate and Accumulated Depreciation
Location	Corinth
City | Lake George Escape
Real Estate and Accumulated Depreciation
Location	Lake George
City | The Woodlands
Real Estate and Accumulated Depreciation
Location	Lockport
City | Greenwood Village
Real Estate and Accumulated Depreciation
Location	Manorville
City | Brennan Beach
Real Estate and Accumulated Depreciation
Location	Pulaski
City | Lake George Schroon Valley
Real Estate and Accumulated Depreciation
Location	Warrensburg
City | Kenisee Lake
Real Estate and Accumulated Depreciation
Location	Jefferson
City | Bay Point Marina
Real Estate and Accumulated Depreciation
Location	Marblehead
City | Wilmington
Real Estate and Accumulated Depreciation
Location	Wilmington
City | Bend
Real Estate and Accumulated Depreciation
Location	Bend
City | Shadowbrook
Real Estate and Accumulated Depreciation
Location	Clackamas
City | Pacific City
Real Estate and Accumulated Depreciation
Location	Cloverdale
City | Falcon Wood Village
Real Estate and Accumulated Depreciation
Location	Eugene
City | Portland Fairview
Real Estate and Accumulated Depreciation
Location	Fairview
City | Quail Hollow
Real Estate and Accumulated Depreciation
Location	Fairview
City | South Jetty
Real Estate and Accumulated Depreciation
Location	Florence
City | Seaside
Real Estate and Accumulated Depreciation
Location	Seaside
City | Whalers Rest
Real Estate and Accumulated Depreciation
Location	South Beach
City | Hope Valley
Real Estate and Accumulated Depreciation
Location	Turner
City | Mt. Hood Village
Real Estate and Accumulated Depreciation
Location	Welches
City | Greenbriar Village
Real Estate and Accumulated Depreciation
Location	Bath
City | Sun Valley
Real Estate and Accumulated Depreciation
Location	Bowmansville
City | Green Acres
Real Estate and Accumulated Depreciation
Location	Breinigsville
City | Gettysburg Farm
Real Estate and Accumulated Depreciation
Location	Dover
City | Timothy Lake North
Real Estate and Accumulated Depreciation
Location	East Stroudsburg
City | Timothy Lake South
Real Estate and Accumulated Depreciation
Location	East Stroudsburg
City | Drummer Boy
Real Estate and Accumulated Depreciation
Location	Gettysburg
City | Round Top
Real Estate and Accumulated Depreciation
Location	Gettysburg
City | Circle M
Real Estate and Accumulated Depreciation
Location	Lancaster
City | Hershey
Real Estate and Accumulated Depreciation
Location	Lebanon
City | Robin Hill
Real Estate and Accumulated Depreciation
Location	Lenhartsville
City | PA Dutch County
Real Estate and Accumulated Depreciation
Location	Manheim
City | Spring Gulch
Real Estate and Accumulated Depreciation
Location	New Holland
City | Lil Wolf
Real Estate and Accumulated Depreciation
Location	Orefield
City | Scotrun
Real Estate and Accumulated Depreciation
Location	Scotrun
City | Appalachian RV
Real Estate and Accumulated Depreciation
Location	Shartlesville
City | Mountain View - PA
Real Estate and Accumulated Depreciation
Location	Walnutport
City | Timber Creek
Real Estate and Accumulated Depreciation
Location	Westerly
City | Carolina Landing
Real Estate and Accumulated Depreciation
Location	Fair Play
City | Inlet Oaks Village
Real Estate and Accumulated Depreciation
Location	Murrells Inlet
City | Myrtle Beach Property
Real Estate and Accumulated Depreciation
Location	Myrtle Beach
City | Rivers Edge Marina
Real Estate and Accumulated Depreciation
Location	North Charleston
City | The Oaks
Real Estate and Accumulated Depreciation
Location	Yemassee
City | Natchez Trace
Real Estate and Accumulated Depreciation
Location	Hohenwald
City | Cherokee Landing
Real Estate and Accumulated Depreciation
Location	Saulsbury
City | Alamo Palms
Real Estate and Accumulated Depreciation
Location	Alamo
City | Bay Landing
Real Estate and Accumulated Depreciation
Location	Bridgeport
City | Colorado River
Real Estate and Accumulated Depreciation
Location	Columbus
City | Victoria Palms
Real Estate and Accumulated Depreciation
Location	Donna
City | Lake Texoma
Real Estate and Accumulated Depreciation
Location	Gordonville
City | Lakewood
Real Estate and Accumulated Depreciation
Location	Harlingen
City | Paradise Park
Real Estate and Accumulated Depreciation
Location	Harlingen
City | Sunshine RV Resort
Real Estate and Accumulated Depreciation
Location	Harlingen
City | Tropic Winds
Real Estate and Accumulated Depreciation
Location	Harlingen
City | Medina Lake
Real Estate and Accumulated Depreciation
Location	Lakehills
City | Paradise South
Real Estate and Accumulated Depreciation
Location	Mercedes
City | Lake Conroe KOA
Real Estate and Accumulated Depreciation
Location	Montgomery
City | Lake Tawakoni
Real Estate and Accumulated Depreciation
Location	Point
City | Fun N Sun RV
Real Estate and Accumulated Depreciation
Location	San Benito
City | Country Sunshine
Real Estate and Accumulated Depreciation
Location	Weslaco
City | Leisure World
Real Estate and Accumulated Depreciation
Location	Weslaco
City | Southern Comfort
Real Estate and Accumulated Depreciation
Location	Weslaco
City | Trails End RV
Real Estate and Accumulated Depreciation
Location	Weslaco
City | Lake Whitney
Real Estate and Accumulated Depreciation
Location	Whitney
City | Lake Conroe
Real Estate and Accumulated Depreciation
Location	Willis
City | Westwood Village
Real Estate and Accumulated Depreciation
Location	Farr West
City | St George
Real Estate and Accumulated Depreciation
Location	Hurricane
City | All Seasons
Real Estate and Accumulated Depreciation
Location	Salt Lake City
City | Meadows of Chantilly
Real Estate and Accumulated Depreciation
Location	Chantilly
City | Harbor View
Real Estate and Accumulated Depreciation
Location	Colonial Beach
City | Lynchburg
Real Estate and Accumulated Depreciation
Location	Gladys
City | Chesapeake Bay
Real Estate and Accumulated Depreciation
Location	Gloucester
City | Bayport Development
Real Estate and Accumulated Depreciation
Location	Jamaica
City | Virginia Landing
Real Estate and Accumulated Depreciation
Location	Quinby
City | Grey's Point Camp
Real Estate and Accumulated Depreciation
Location	Topping
City | Bethpage Camp Resort
Real Estate and Accumulated Depreciation
Location	Urbanna
City | Williamsburg
Real Estate and Accumulated Depreciation
Location	Williamsburg
City | Regency Lakes
Real Estate and Accumulated Depreciation
Location	Winchester
City | Birch Bay
Real Estate and Accumulated Depreciation
Location	Blaine
City | Mount Vernon
Real Estate and Accumulated Depreciation
Location	Bow
City | Chehalis
Real Estate and Accumulated Depreciation
Location	Chehalis
City | Grandy Creek
Real Estate and Accumulated Depreciation
Location	Concrete
City | Tall Chief
Real Estate and Accumulated Depreciation
Location	Fall City
City | Kloshe Illahee
Real Estate and Accumulated Depreciation
Location	Federal Way
City | La Conner
Real Estate and Accumulated Depreciation
Location	La Conner
City | Leavenworth
Real Estate and Accumulated Depreciation
Location	Leavenworth
City | Thunderbird Resort
Real Estate and Accumulated Depreciation
Location	Monroe
City | Little Diamond
Real Estate and Accumulated Depreciation
Location	Newport
City | Oceana
Real Estate and Accumulated Depreciation
Location	Oceana City
City | Crescent Bar
Real Estate and Accumulated Depreciation
Location	Quincy
City | Long Beach
Real Estate and Accumulated Depreciation
Location	Seaview
City | Paradise RV
Real Estate and Accumulated Depreciation
Location	Silver Creek
City | Rainbow Lake Manor
Real Estate and Accumulated Depreciation
Location	Bristol
City | Fremont Jellystone Park Campground
Real Estate and Accumulated Depreciation
Location	Fremont
City | Yukon Trails
Real Estate and Accumulated Depreciation
Location	Lyndon Station
City | Blackhawk Camping Resort
Real Estate and Accumulated Depreciation
Location	Milton
City | Lakeland
Real Estate and Accumulated Depreciation
Location	Milton
City | Westwood Estates
Real Estate and Accumulated Depreciation
Location	Pleasant Prairie
City | Plymouth Rock
Real Estate and Accumulated Depreciation
Location	Plymouth
City | Tranquil Timbers
Real Estate and Accumulated Depreciation
Location	Sturgeon Bay
City | Lake of the Woods RV
Real Estate and Accumulated Depreciation
Location	Wautoma
City | Neshonoc Lakeside
Real Estate and Accumulated Depreciation
Location	West Salem
City | Arrowhead
Real Estate and Accumulated Depreciation
Location	Wisconsin Dells
State | Hidden Cove
Real Estate and Accumulated Depreciation
Location	AL
State | Apache East
Real Estate and Accumulated Depreciation
Location	AZ
State | Countryside RV
Real Estate and Accumulated Depreciation
Location	AZ
State | Denali Park
Real Estate and Accumulated Depreciation
Location	AZ
State | Dolce Vita
Real Estate and Accumulated Depreciation
Location	AZ
State | Golden Sun RV
Real Estate and Accumulated Depreciation
Location	AZ
State | Meridian RV Resort
Real Estate and Accumulated Depreciation
Location	AZ
State | Valley Vista
Real Estate and Accumulated Depreciation
Location	AZ
State | Casita Verde
Real Estate and Accumulated Depreciation
Location	AZ
State | Fiesta Grande
Real Estate and Accumulated Depreciation
Location	AZ
State | Foothills West
Real Estate and Accumulated Depreciation
Location	AZ
State | Sunshine Valley
Real Estate and Accumulated Depreciation
Location	AZ
State | Verde Valley
Real Estate and Accumulated Depreciation
Location	AZ
State | Casa del Sol East II
Real Estate and Accumulated Depreciation
Location	AZ
State | Casa del Sol East III
Real Estate and Accumulated Depreciation
Location	AZ
State | Palm Shadows
Real Estate and Accumulated Depreciation
Location	AZ
State | Hacienda De Valencia
Real Estate and Accumulated Depreciation
Location	AZ
State | Mesa Spirit
Real Estate and Accumulated Depreciation
Location	AZ
State | Monte Vista Resort
Real Estate and Accumulated Depreciation
Location	AZ
State | Seyenna Vistas
Real Estate and Accumulated Depreciation
Location	AZ
State | The Highlands at Brentwood
Real Estate and Accumulated Depreciation
Location	AZ
State | ViewPoint RV & Golf Resort
Real Estate and Accumulated Depreciation
Location	AZ
State | Apollo Village
Real Estate and Accumulated Depreciation
Location	AZ
State | Casa del Sol West
Real Estate and Accumulated Depreciation
Location	AZ
State | Carefree Manor
Real Estate and Accumulated Depreciation
Location	AZ
State | Central Park
Real Estate and Accumulated Depreciation
Location	AZ
State | Desert Skies
Real Estate and Accumulated Depreciation
Location	AZ
State | Sunrise Heights
Real Estate and Accumulated Depreciation
Location	AZ
State | Whispering Palms
Real Estate and Accumulated Depreciation
Location	AZ
State | Desert Vista
Real Estate and Accumulated Depreciation
Location	AZ
State | Sedona Shadows
Real Estate and Accumulated Depreciation
Location	AZ
State | Venture In
Real Estate and Accumulated Depreciation
Location	AZ
State | Paradise
Real Estate and Accumulated Depreciation
Location	AZ
State | The Meadows AZ
Real Estate and Accumulated Depreciation
Location	AZ
State | Fairview Manor
Real Estate and Accumulated Depreciation
Location	AZ
State | Voyager
Real Estate and Accumulated Depreciation
Location	AZ
State | Westpark
Real Estate and Accumulated Depreciation
Location	AZ
State | Araby Acres
Real Estate and Accumulated Depreciation
Location	AZ
State | Cactus Gardens
Real Estate and Accumulated Depreciation
Location	AZ
State | Capri
Real Estate and Accumulated Depreciation
Location	AZ
State | Desert Paradise
Real Estate and Accumulated Depreciation
Location	AZ
State | Foothill Village
Real Estate and Accumulated Depreciation
Location	AZ
State | Mesa Verde RV
Real Estate and Accumulated Depreciation
Location	AZ
State | Suni Sands
Real Estate and Accumulated Depreciation
Location	AZ
State | Cultus Lake
Real Estate and Accumulated Depreciation
Location	BC
State | Soledad Canyon
Real Estate and Accumulated Depreciation
Location	CA
State | Los Ranchos
Real Estate and Accumulated Depreciation
Location	CA
State | Monte del Lago
Real Estate and Accumulated Depreciation
Location	CA
State | Date Palm Country Club
Real Estate and Accumulated Depreciation
Location	CA
State | Palm Springs Oasis RV Resort
Real Estate and Accumulated Depreciation
Location	CA
State | Colony Park
Real Estate and Accumulated Depreciation
Location	CA
State | Russian River
Real Estate and Accumulated Depreciation
Location	CA
State | Oakzanita Springs
Real Estate and Accumulated Depreciation
Location	CA
State | Rancho Mesa
Real Estate and Accumulated Depreciation
Location	CA
State | Rancho Valley
Real Estate and Accumulated Depreciation
Location	CA
State | Snowflower
Real Estate and Accumulated Depreciation
Location	CA
State | Four Seasons
Real Estate and Accumulated Depreciation
Location	CA
State | Yosemite Lakes
Real Estate and Accumulated Depreciation
Location	CA
State | Royal Holiday
Real Estate and Accumulated Depreciation
Location	CA
State | Idyllwild
Real Estate and Accumulated Depreciation
Location	CA
State | Pio Pico
Real Estate and Accumulated Depreciation
Location	CA
State | Tahoe Valley
Real Estate and Accumulated Depreciation
Location	CA
State | Sea Oaks
Real Estate and Accumulated Depreciation
Location	CA
State | Ponderosa Resort
Real Estate and Accumulated Depreciation
Location	CA
State | Turtle Beach
Real Estate and Accumulated Depreciation
Location	CA
State | Marina Dunes RV Resort
Real Estate and Accumulated Depreciation
Location	CA
State | Wilderness Lakes
Real Estate and Accumulated Depreciation
Location	CA
State | Coralwood
Real Estate and Accumulated Depreciation
Location	CA
State | Morgan Hill
Real Estate and Accumulated Depreciation
Location	CA
State | Lake Minden
Real Estate and Accumulated Depreciation
Location	CA
State | Pacific Dunes Ranch
Real Estate and Accumulated Depreciation
Location	CA
State | Oceanside RV
Real Estate and Accumulated Depreciation
Location	CA
State | Lake of the Springs
Real Estate and Accumulated Depreciation
Location	CA
State | Concord Cascade
Real Estate and Accumulated Depreciation
Location	CA
State | San Francisco RV
Real Estate and Accumulated Depreciation
Location	CA
State | San Benito
Real Estate and Accumulated Depreciation
Location	CA
State | Palm Springs
Real Estate and Accumulated Depreciation
Location	CA
State | Las Palmas Estates
Real Estate and Accumulated Depreciation
Location	CA
State | Parque La Quinta
Real Estate and Accumulated Depreciation
Location	CA
State | Quail Meadows
Real Estate and Accumulated Depreciation
Location	CA
State | California Hawaiian
Real Estate and Accumulated Depreciation
Location	CA
State | Nicholson Plaza
Real Estate and Accumulated Depreciation
Location	CA
State | Sunshadow
Real Estate and Accumulated Depreciation
Location	CA
State | Village of the Four Seasons
Real Estate and Accumulated Depreciation
Location	CA
State | Westwinds (4 properties)
Real Estate and Accumulated Depreciation
Location	CA
State | Laguna Lake
Real Estate and Accumulated Depreciation
Location	CA
State | Contempo Marin
Real Estate and Accumulated Depreciation
Location	CA
State | Rancho Oso
Real Estate and Accumulated Depreciation
Location	CA
State | De Anza Santa Cruz
Real Estate and Accumulated Depreciation
Location	CA
State | Meadowbrook
Real Estate and Accumulated Depreciation
Location	CA
State | Santa Cruz Ranch
Real Estate and Accumulated Depreciation
Location	CA
State | Lamplighter Village
Real Estate and Accumulated Depreciation
Location	CA
State | Santiago Estates
Real Estate and Accumulated Depreciation
Location	CA
State | Royal Oaks
Real Estate and Accumulated Depreciation
Location	CA
State | Pilot Knob RV Resort
Real Estate and Accumulated Depreciation
Location	CA
State | Hillcrest Village CO
Real Estate and Accumulated Depreciation
Location	CO
State | Cimarron Village
Real Estate and Accumulated Depreciation
Location	CO
State | Holiday Village CO
Real Estate and Accumulated Depreciation
Location	CO
State | Bear Creek Village
Real Estate and Accumulated Depreciation
Location	CO
State | Holiday Hills Village
Real Estate and Accumulated Depreciation
Location	CO
State | Golden Terrace
Real Estate and Accumulated Depreciation
Location	CO
State | Golden Terrace South
Real Estate and Accumulated Depreciation
Location	CO
State | Golden Terrace West
Real Estate and Accumulated Depreciation
Location	CO
State | Blue Mesa Recreational Ranch
Real Estate and Accumulated Depreciation
Location	CO
State | Pueblo Grande
Real Estate and Accumulated Depreciation
Location	CO
State | Woodland Hills
Real Estate and Accumulated Depreciation
Location	CO
State | Stonegate Manor
Real Estate and Accumulated Depreciation
Location	CT
State | Waterford Estates
Real Estate and Accumulated Depreciation
Location	DE
State | McNicol Place
Real Estate and Accumulated Depreciation
Location	DE
State | Whispering Pines
Real Estate and Accumulated Depreciation
Location	DE
State | Mariner's Cove
Real Estate and Accumulated Depreciation
Location	DE
State | Sweetbriar
Real Estate and Accumulated Depreciation
Location	DE
State | Aspen Meadows
Real Estate and Accumulated Depreciation
Location	DE
State | Camelot Meadows
Real Estate and Accumulated Depreciation
Location	DE
State | Riverside RV Resort
Real Estate and Accumulated Depreciation
Location	FL
State | Toby’s RV Resort
Real Estate and Accumulated Depreciation
Location	FL
State | Aventura Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Hi-Lift Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Sunshine Key
Real Estate and Accumulated Depreciation
Location	FL
State | Windmill Manor
Real Estate and Accumulated Depreciation
Location	FL
State | Winter Quarters Manatee
Real Estate and Accumulated Depreciation
Location	FL
State | Clover Leaf Farms
Real Estate and Accumulated Depreciation
Location	FL
State | Clover Leaf Forest
Real Estate and Accumulated Depreciation
Location	FL
State | Resort at Tranquility Lake
Real Estate and Accumulated Depreciation
Location	FL
State | Palm Harbour Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Glen Ellen
Real Estate and Accumulated Depreciation
Location	FL
State | Hillcrest FL
Real Estate and Accumulated Depreciation
Location	FL
State | Holiday Ranch
Real Estate and Accumulated Depreciation
Location	FL
State | Serendipity
Real Estate and Accumulated Depreciation
Location	FL
State | Shady Lane Oaks
Real Estate and Accumulated Depreciation
Location	FL
State | Shady Lane Village
Real Estate and Accumulated Depreciation
Location	FL
State | Silk Oak Lodge
Real Estate and Accumulated Depreciation
Location	FL
State | Clerbrook Golf & RV Resort
Real Estate and Accumulated Depreciation
Location	FL
State | Lake Magic
Real Estate and Accumulated Depreciation
Location	FL
State | Orange Lake
Real Estate and Accumulated Depreciation
Location	FL
State | Orlando
Real Estate and Accumulated Depreciation
Location	FL
State | Cortez Village Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Crystal Isles
Real Estate and Accumulated Depreciation
Location	FL
State | Cheron Village
Real Estate and Accumulated Depreciation
Location	FL
State | Carriage Cove
Real Estate and Accumulated Depreciation
Location	FL
State | Daytona Beach Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Lake Haven
Real Estate and Accumulated Depreciation
Location	FL
State | Marker 1 Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Coquina Crossing
Real Estate and Accumulated Depreciation
Location	FL
State | Colony Cove
Real Estate and Accumulated Depreciation
Location	FL
State | Ridgewood Estates
Real Estate and Accumulated Depreciation
Location	FL
State | Haselton Village
Real Estate and Accumulated Depreciation
Location	FL
State | Southern Palms RV
Real Estate and Accumulated Depreciation
Location	FL
State | Bulow Plantation
Real Estate and Accumulated Depreciation
Location	FL
State | Bulow RV
Real Estate and Accumulated Depreciation
Location	FL
State | Carefree Cove
Real Estate and Accumulated Depreciation
Location	FL
State | Everglades Lakes
Real Estate and Accumulated Depreciation
Location	FL
State | Park City West
Real Estate and Accumulated Depreciation
Location	FL
State | Sunshine Holiday MH
Real Estate and Accumulated Depreciation
Location	FL
State | Crystal Lakes-Fort Myers
Real Estate and Accumulated Depreciation
Location	FL
State | Fish Tale Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Fort Myers Beach
Real Estate and Accumulated Depreciation
Location	FL
State | Gulf Air
Real Estate and Accumulated Depreciation
Location	FL
State | Lakeside Terrace
Real Estate and Accumulated Depreciation
Location	FL
State | Grand Island Resort
Real Estate and Accumulated Depreciation
Location	FL
State | Holiday Travel Park
Real Estate and Accumulated Depreciation
Location	FL
State | Hollywood Marina
Real Estate and Accumulated Depreciation
Location	FL
State | South Miami Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Barrington Hills
Real Estate and Accumulated Depreciation
Location	FL
State | Jupiter Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Sherwood Forest - MHP
Real Estate and Accumulated Depreciation
Location	FL
State | Sherwood Forest RV
Real Estate and Accumulated Depreciation
Location	FL
State | Tropical Palms
Real Estate and Accumulated Depreciation
Location	FL
State | Lake Worth Village
Real Estate and Accumulated Depreciation
Location	FL
State | Beacon Hill Colony
Real Estate and Accumulated Depreciation
Location	FL
State | Beacon Terrace
Real Estate and Accumulated Depreciation
Location	FL
State | Kings & Queens
Real Estate and Accumulated Depreciation
Location	FL
State | Lakeland Harbor
Real Estate and Accumulated Depreciation
Location	FL
State | Lakeland Junction
Real Estate and Accumulated Depreciation
Location	FL
State | Lantana Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Maralago Cay
Real Estate and Accumulated Depreciation
Location	FL
State | South Lantana Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Down Yonder
Real Estate and Accumulated Depreciation
Location	FL
State | East Bay Oaks
Real Estate and Accumulated Depreciation
Location	FL
State | Eldorado Village
Real Estate and Accumulated Depreciation
Location	FL
State | Paradise Park - Largo
Real Estate and Accumulated Depreciation
Location	FL
State | Shangri-La Mobile Home Park
Real Estate and Accumulated Depreciation
Location	FL
State | Vacation Village
Real Estate and Accumulated Depreciation
Location	FL
State | Whispering Pines - Largo
Real Estate and Accumulated Depreciation
Location	FL
State | Coachwood Colony
Real Estate and Accumulated Depreciation
Location	FL
State | Mid-Florida Lakes
Real Estate and Accumulated Depreciation
Location	FL
State | Fiesta Key
Real Estate and Accumulated Depreciation
Location	FL
State | Winter Quarters Pasco
Real Estate and Accumulated Depreciation
Location	FL
State | Coral Cay Plantation
Real Estate and Accumulated Depreciation
Location	FL
State | Lakewood Village
Real Estate and Accumulated Depreciation
Location	FL
State | Miami Everglades
Real Estate and Accumulated Depreciation
Location	FL
State | Southernaire
Real Estate and Accumulated Depreciation
Location	FL
State | Country Place (2)
Real Estate and Accumulated Depreciation
Location	FL
State | Hacienda Village
Real Estate and Accumulated Depreciation
Location	FL
State | Harbor View Mobile Manor
Real Estate and Accumulated Depreciation
Location	FL
State | Bay Lake Estates
Real Estate and Accumulated Depreciation
Location	FL
State | Lake Village
Real Estate and Accumulated Depreciation
Location	FL
State | Royal Coachman
Real Estate and Accumulated Depreciation
Location	FL
State | Buccaneer Estates
Real Estate and Accumulated Depreciation
Location	FL
State | Island Vista Estates
Real Estate and Accumulated Depreciation
Location	FL
State | Lake Fairways
Real Estate and Accumulated Depreciation
Location	FL
State | Pine Lakes
Real Estate and Accumulated Depreciation
Location	FL
State | Pioneer Village
Real Estate and Accumulated Depreciation
Location	FL
State | Sunseekers RV Resort
Real Estate and Accumulated Depreciation
Location	FL
State | The Heritage
Real Estate and Accumulated Depreciation
Location	FL
State | Windmill Village - N. Ft. Myers
Real Estate and Accumulated Depreciation
Location	FL
State | Foxwood Farms
Real Estate and Accumulated Depreciation
Location	FL
State | Oak Bend
Real Estate and Accumulated Depreciation
Location	FL
State | Villas at Spanish Oaks
Real Estate and Accumulated Depreciation
Location	FL
State | Silver Dollar Golf & Trap Club Resort
Real Estate and Accumulated Depreciation
Location	FL
State | Okeechobee RV Resort
Real Estate and Accumulated Depreciation
Location	FL
State | Audubon Village - Florida
Real Estate and Accumulated Depreciation
Location	FL
State | Hidden Valley
Real Estate and Accumulated Depreciation
Location	FL
State | Starlight Ranch
Real Estate and Accumulated Depreciation
Location	FL
State | Holiday Village, Ormond Beach
Real Estate and Accumulated Depreciation
Location	FL
State | Sunshine Holiday-Daytona North
Real Estate and Accumulated Depreciation
Location	FL
State | Palm Beach Gardens Marina
Real Estate and Accumulated Depreciation
Location	FL
State | The Meadows, FL
Real Estate and Accumulated Depreciation
Location	FL
State | Terra Ceia
Real Estate and Accumulated Depreciation
Location	FL
State | Lakes at Countrywood
Real Estate and Accumulated Depreciation
Location	FL
State | Meadows at Countrywood
Real Estate and Accumulated Depreciation
Location	FL
State | Oaks at Countrywood
Real Estate and Accumulated Depreciation
Location	FL
State | Breezy Hill
Real Estate and Accumulated Depreciation
Location	FL
State | Hidden Harbour Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Highland Wood Travel Park
Real Estate and Accumulated Depreciation
Location	FL
State | Inlet Harbor Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Harbor Lakes
Real Estate and Accumulated Depreciation
Location	FL
State | Lighthouse Pointe at Daytona Beach
Real Estate and Accumulated Depreciation
Location	FL
State | Pickwick Village
Real Estate and Accumulated Depreciation
Location	FL
State | Rose Bay
Real Estate and Accumulated Depreciation
Location	FL
State | Emerald Lake
Real Estate and Accumulated Depreciation
Location	FL
State | Gulf View
Real Estate and Accumulated Depreciation
Location	FL
State | Tropical Palms MH
Real Estate and Accumulated Depreciation
Location	FL
State | Kingswood
Real Estate and Accumulated Depreciation
Location	FL
State | Palm Lake
Real Estate and Accumulated Depreciation
Location	FL
State | Riviera Beach Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Indian Oaks
Real Estate and Accumulated Depreciation
Location	FL
State | Space Coast
Real Estate and Accumulated Depreciation
Location	FL
State | Covington Estates
Real Estate and Accumulated Depreciation
Location	FL
State | Winds of St. Armands North
Real Estate and Accumulated Depreciation
Location	FL
State | Winds of St. Armands South
Real Estate and Accumulated Depreciation
Location	FL
State | Topics RV Resort
Real Estate and Accumulated Depreciation
Location	FL
State | Pine Island
Real Estate and Accumulated Depreciation
Location	FL
State | St. Pete Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Riverwatch Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Carefree Village
Real Estate and Accumulated Depreciation
Location	FL
State | Tarpon Glen
Real Estate and Accumulated Depreciation
Location	FL
State | Featherock
Real Estate and Accumulated Depreciation
Location	FL
State | Bay Indies
Real Estate and Accumulated Depreciation
Location	FL
State | Ramblers Rest RV Resort
Real Estate and Accumulated Depreciation
Location	FL
State | Countryside at Vero Beach
Real Estate and Accumulated Depreciation
Location	FL
State | Heritage Plantation
Real Estate and Accumulated Depreciation
Location	FL
State | Heron Cay
Real Estate and Accumulated Depreciation
Location	FL
State | Holiday Village, Florida
Real Estate and Accumulated Depreciation
Location	FL
State | Sunshine Travel-Vero Beach
Real Estate and Accumulated Depreciation
Location	FL
State | Vero Beach Marina
Real Estate and Accumulated Depreciation
Location	FL
State | Vero Palm Estates
Real Estate and Accumulated Depreciation
Location	FL
State | Village Green
Real Estate and Accumulated Depreciation
Location	FL
State | Peace River
Real Estate and Accumulated Depreciation
Location	FL
State | Palm Beach Colony
Real Estate and Accumulated Depreciation
Location	FL
State | Parkwood Communities
Real Estate and Accumulated Depreciation
Location	FL
State | Three Flags
Real Estate and Accumulated Depreciation
Location	FL
State | Winter Garden
Real Estate and Accumulated Depreciation
Location	FL
State | Crystal Lake Zephyrhills
Real Estate and Accumulated Depreciation
Location	FL
State | Forest Lake Estates MH
Real Estate and Accumulated Depreciation
Location	FL
State | Forest Lake Village RV
Real Estate and Accumulated Depreciation
Location	FL
State | Sixth Avenue
Real Estate and Accumulated Depreciation
Location	FL
State | Coach Royale
Real Estate and Accumulated Depreciation
Location	ID
State | Maple Grove
Real Estate and Accumulated Depreciation
Location	ID
State | Shenandoah Estates
Real Estate and Accumulated Depreciation
Location	ID
State | West Meadow Estates
Real Estate and Accumulated Depreciation
Location	ID
State | O'Connell's Yogi Bear RV Resort
Real Estate and Accumulated Depreciation
Location	IL
State | Pheasant Lake Estates
Real Estate and Accumulated Depreciation
Location	IL
State | Pine Country
Real Estate and Accumulated Depreciation
Location	IL
State | Willow Lake Estates
Real Estate and Accumulated Depreciation
Location	IL
State | Golf Vista Estates
Real Estate and Accumulated Depreciation
Location	IL
State | Indian Lakes
Real Estate and Accumulated Depreciation
Location	IN
State | Horseshoe Lakes
Real Estate and Accumulated Depreciation
Location	IN
State | Twin Mills RV
Real Estate and Accumulated Depreciation
Location	IN
State | Lakeside RV
Real Estate and Accumulated Depreciation
Location	IN
State | Dale Hollow State Park Marina
Real Estate and Accumulated Depreciation
Location	KY
State | Diamond Caverns
Real Estate and Accumulated Depreciation
Location	KY
State | Gateway to Cape Cod
Real Estate and Accumulated Depreciation
Location	MA
State | Hillcrest MA
Real Estate and Accumulated Depreciation
Location	MA
State | The Glen
Real Estate and Accumulated Depreciation
Location	MA
State | Old Chatham
Real Estate and Accumulated Depreciation
Location	MA
State | Sturbridge
Real Estate and Accumulated Depreciation
Location	MA
State | Fernwood
Real Estate and Accumulated Depreciation
Location	MD
State | Williams Estates/Peppermint Woods
Real Estate and Accumulated Depreciation
Location	MD
State | Mt. Desert Narrows
Real Estate and Accumulated Depreciation
Location	ME
State | Patten Pond
Real Estate and Accumulated Depreciation
Location	ME
State | Pinehirst
Real Estate and Accumulated Depreciation
Location	ME
State | Narrows Too
Real Estate and Accumulated Depreciation
Location	ME
State | Moody Beach
Real Estate and Accumulated Depreciation
Location	ME
State | Bear Cave
Real Estate and Accumulated Depreciation
Location	MI
State | St Clair
Real Estate and Accumulated Depreciation
Location	MI
State | Cedar Knolls
Real Estate and Accumulated Depreciation
Location	MN
State | Cimarron Park
Real Estate and Accumulated Depreciation
Location	MN
State | Rockford Riverview Estates
Real Estate and Accumulated Depreciation
Location	MN
State | Rosemount Woods
Real Estate and Accumulated Depreciation
Location	MN
State | Boathouse Marina
Real Estate and Accumulated Depreciation
Location	NC
State | Forest Lake
Real Estate and Accumulated Depreciation
Location	NC
State | Scenic
Real Estate and Accumulated Depreciation
Location	NC
State | Waterway RV
Real Estate and Accumulated Depreciation
Location	NC
State | Twin Lakes
Real Estate and Accumulated Depreciation
Location	NC
State | Holiday Trav-L-Park Resort
Real Estate and Accumulated Depreciation
Location	NC
State | Topsail Sound RV
Real Estate and Accumulated Depreciation
Location	NC
State | Green Mountain
Real Estate and Accumulated Depreciation
Location	NC
State | Lake Gaston
Real Estate and Accumulated Depreciation
Location	NC
State | Lake Myers RV
Real Estate and Accumulated Depreciation
Location	NC
State | Bogue Pines
Real Estate and Accumulated Depreciation
Location	NC
State | Goose Creek
Real Estate and Accumulated Depreciation
Location	NC
State | Whispering Pines - NC
Real Estate and Accumulated Depreciation
Location	NC
State | Harbor Point RV
Real Estate and Accumulated Depreciation
Location	NC
State | White Oak Shores
Real Estate and Accumulated Depreciation
Location	NC
State | Buena Vista
Real Estate and Accumulated Depreciation
Location	ND
State | Meadow Park
Real Estate and Accumulated Depreciation
Location	ND
State | Sandy Beach
Real Estate and Accumulated Depreciation
Location	NH
State | Pine Acres
Real Estate and Accumulated Depreciation
Location	NH
State | Tuxbury Resort
Real Estate and Accumulated Depreciation
Location	NH
State | King Nummy
Real Estate and Accumulated Depreciation
Location	NJ
State | Acorn Campground
Real Estate and Accumulated Depreciation
Location	NJ
State | Whippoorwill RV
Real Estate and Accumulated Depreciation
Location	NJ
State | Mays Landing Resort
Real Estate and Accumulated Depreciation
Location	NJ
State | Echo Farms
Real Estate and Accumulated Depreciation
Location	NJ
State | Lake and Shore
Real Estate and Accumulated Depreciation
Location	NJ
State | Pine Haven
Real Estate and Accumulated Depreciation
Location	NJ
State | Chestnut Lake
Real Estate and Accumulated Depreciation
Location	NJ
State | Sea Pines
Real Estate and Accumulated Depreciation
Location	NJ
State | Pine Ridge at Crestwood
Real Estate and Accumulated Depreciation
Location	NJ
State | Mountain View - NV
Real Estate and Accumulated Depreciation
Location	NV
State | Bonanza Village
Real Estate and Accumulated Depreciation
Location	NV
State | Boulder Cascade
Real Estate and Accumulated Depreciation
Location	NV
State | Cabana
Real Estate and Accumulated Depreciation
Location	NV
State | Flamingo West
Real Estate and Accumulated Depreciation
Location	NV
State | Las Vegas
Real Estate and Accumulated Depreciation
Location	NV
State | Villa Borega
Real Estate and Accumulated Depreciation
Location	NV
State | Rondout Valley
Real Estate and Accumulated Depreciation
Location	NY
State | Alpine Lake RV Resort
Real Estate and Accumulated Depreciation
Location	NY
State | Lake George Escape
Real Estate and Accumulated Depreciation
Location	NY
State | The Woodlands
Real Estate and Accumulated Depreciation
Location	NY
State | Greenwood Village
Real Estate and Accumulated Depreciation
Location	NY
State | Brennan Beach
Real Estate and Accumulated Depreciation
Location	NY
State | Lake George Schroon Valley
Real Estate and Accumulated Depreciation
Location	NY
State | Kenisee Lake
Real Estate and Accumulated Depreciation
Location	OH
State | Bay Point Marina
Real Estate and Accumulated Depreciation
Location	OH
State | Wilmington
Real Estate and Accumulated Depreciation
Location	OH
State | Bend
Real Estate and Accumulated Depreciation
Location	OR
State | Shadowbrook
Real Estate and Accumulated Depreciation
Location	OR
State | Pacific City
Real Estate and Accumulated Depreciation
Location	OR
State | Falcon Wood Village
Real Estate and Accumulated Depreciation
Location	OR
State | Portland Fairview
Real Estate and Accumulated Depreciation
Location	OR
State | Quail Hollow
Real Estate and Accumulated Depreciation
Location	OR
State | South Jetty
Real Estate and Accumulated Depreciation
Location	OR
State | Seaside
Real Estate and Accumulated Depreciation
Location	OR
State | Whalers Rest
Real Estate and Accumulated Depreciation
Location	OR
State | Hope Valley
Real Estate and Accumulated Depreciation
Location	OR
State | Mt. Hood Village
Real Estate and Accumulated Depreciation
Location	OR
State | Greenbriar Village
Real Estate and Accumulated Depreciation
Location	PA
State | Sun Valley
Real Estate and Accumulated Depreciation
Location	PA
State | Green Acres
Real Estate and Accumulated Depreciation
Location	PA
State | Gettysburg Farm
Real Estate and Accumulated Depreciation
Location	PA
State | Timothy Lake North
Real Estate and Accumulated Depreciation
Location	PA
State | Timothy Lake South
Real Estate and Accumulated Depreciation
Location	PA
State | Drummer Boy
Real Estate and Accumulated Depreciation
Location	PA
State | Round Top
Real Estate and Accumulated Depreciation
Location	PA
State | Circle M
Real Estate and Accumulated Depreciation
Location	PA
State | Hershey
Real Estate and Accumulated Depreciation
Location	PA
State | Robin Hill
Real Estate and Accumulated Depreciation
Location	PA
State | PA Dutch County
Real Estate and Accumulated Depreciation
Location	PA
State | Spring Gulch
Real Estate and Accumulated Depreciation
Location	PA
State | Lil Wolf
Real Estate and Accumulated Depreciation
Location	PA
State | Scotrun
Real Estate and Accumulated Depreciation
Location	PA
State | Appalachian RV
Real Estate and Accumulated Depreciation
Location	PA
State | Mountain View - PA
Real Estate and Accumulated Depreciation
Location	PA
State | Timber Creek
Real Estate and Accumulated Depreciation
Location	RI
State | Carolina Landing
Real Estate and Accumulated Depreciation
Location	SC
State | Inlet Oaks Village
Real Estate and Accumulated Depreciation
Location	SC
State | Myrtle Beach Property
Real Estate and Accumulated Depreciation
Location	SC
State | Rivers Edge Marina
Real Estate and Accumulated Depreciation
Location	SC
State | The Oaks
Real Estate and Accumulated Depreciation
Location	SC
State | Natchez Trace
Real Estate and Accumulated Depreciation
Location	TN
State | Cherokee Landing
Real Estate and Accumulated Depreciation
Location	TN
State | Alamo Palms
Real Estate and Accumulated Depreciation
Location	TX
State | Bay Landing
Real Estate and Accumulated Depreciation
Location	TX
State | Colorado River
Real Estate and Accumulated Depreciation
Location	TX
State | Victoria Palms
Real Estate and Accumulated Depreciation
Location	TX
State | Lake Texoma
Real Estate and Accumulated Depreciation
Location	TX
State | Lakewood
Real Estate and Accumulated Depreciation
Location	TX
State | Paradise Park
Real Estate and Accumulated Depreciation
Location	TX
State | Sunshine RV Resort
Real Estate and Accumulated Depreciation
Location	TX
State | Tropic Winds
Real Estate and Accumulated Depreciation
Location	TX
State | Medina Lake
Real Estate and Accumulated Depreciation
Location	TX
State | Paradise South
Real Estate and Accumulated Depreciation
Location	TX
State | Lake Conroe KOA
Real Estate and Accumulated Depreciation
Location	TX
State | Lake Tawakoni
Real Estate and Accumulated Depreciation
Location	TX
State | Fun N Sun RV
Real Estate and Accumulated Depreciation
Location	TX
State | Country Sunshine
Real Estate and Accumulated Depreciation
Location	TX
State | Leisure World
Real Estate and Accumulated Depreciation
Location	TX
State | Southern Comfort
Real Estate and Accumulated Depreciation
Location	TX
State | Trails End RV
Real Estate and Accumulated Depreciation
Location	TX
State | Lake Whitney
Real Estate and Accumulated Depreciation
Location	TX
State | Lake Conroe
Real Estate and Accumulated Depreciation
Location	TX
State | Westwood Village
Real Estate and Accumulated Depreciation
Location	UT
State | St George
Real Estate and Accumulated Depreciation
Location	UT
State | All Seasons
Real Estate and Accumulated Depreciation
Location	UT
State | Meadows of Chantilly
Real Estate and Accumulated Depreciation
Location	VA
State | Harbor View
Real Estate and Accumulated Depreciation
Location	VA
State | Lynchburg
Real Estate and Accumulated Depreciation
Location	VA
State | Chesapeake Bay
Real Estate and Accumulated Depreciation
Location	VA
State | Bayport Development
Real Estate and Accumulated Depreciation
Location	VA
State | Virginia Landing
Real Estate and Accumulated Depreciation
Location	VA
State | Grey's Point Camp
Real Estate and Accumulated Depreciation
Location	VA
State | Bethpage Camp Resort
Real Estate and Accumulated Depreciation
Location	VA
State | Williamsburg
Real Estate and Accumulated Depreciation
Location	VA
State | Regency Lakes
Real Estate and Accumulated Depreciation
Location	VA
State | Birch Bay
Real Estate and Accumulated Depreciation
Location	WA
State | Mount Vernon
Real Estate and Accumulated Depreciation
Location	WA
State | Chehalis
Real Estate and Accumulated Depreciation
Location	WA
State | Grandy Creek
Real Estate and Accumulated Depreciation
Location	WA
State | Tall Chief
Real Estate and Accumulated Depreciation
Location	WA
State | Kloshe Illahee
Real Estate and Accumulated Depreciation
Location	WA
State | La Conner
Real Estate and Accumulated Depreciation
Location	WA
State | Leavenworth
Real Estate and Accumulated Depreciation
Location	WA
State | Thunderbird Resort
Real Estate and Accumulated Depreciation
Location	WA
State | Little Diamond
Real Estate and Accumulated Depreciation
Location	WA
State | Oceana
Real Estate and Accumulated Depreciation
Location	WA
State | Crescent Bar
Real Estate and Accumulated Depreciation
Location	WA
State | Long Beach
Real Estate and Accumulated Depreciation
Location	WA
State | Paradise RV
Real Estate and Accumulated Depreciation
Location	WA
State | Rainbow Lake Manor
Real Estate and Accumulated Depreciation
Location	WI
State | Fremont Jellystone Park Campground
Real Estate and Accumulated Depreciation
Location	WI
State | Yukon Trails
Real Estate and Accumulated Depreciation
Location	WI
State | Blackhawk Camping Resort
Real Estate and Accumulated Depreciation
Location	WI
State | Lakeland
Real Estate and Accumulated Depreciation
Location	WI
State | Westwood Estates
Real Estate and Accumulated Depreciation
Location	WI
State | Plymouth Rock
Real Estate and Accumulated Depreciation
Location	WI
State | Tranquil Timbers
Real Estate and Accumulated Depreciation
Location	WI
State | Lake of the Woods RV
Real Estate and Accumulated Depreciation
Location	WI
State | Neshonoc Lakeside
Real Estate and Accumulated Depreciation
Location	WI
State | Arrowhead
Real Estate and Accumulated Depreciation
Location	WI

Schedule III Real Estate and _3

Schedule III Real Estate and Accumulated Depreciation - Additional Information (Details) $ in Billions	Dec. 31, 2022 USD ($)
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation Disclosure [Abstract]
Aggregate cost in real estate U.S federal tax basis	$ 5

Schedule III Real Estate and _4

Schedule III Real Estate and Accumulated Depreciation - Changes in Total Real Estate (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Carrying amount of real estate investments
Gross real estate, beginning balance	$ 6,989,064	$ 6,160,426	$ 5,743,049
Acquisitions		635,984	248,253
Improvements	372,799	290,290	217,082
Dispositions and other	(133,890)	(97,636)	(47,958)
Gross real estate, ending balance	$ 7,369,561	$ 6,989,064	$ 6,160,426

Schedule III Real Estate and _5

Schedule III Real Estate and Accumulated Depreciation - Changes in Accumulated Depreciation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of real estate accumulated depreciation
Accumulated Depreciation, Beginning Balance	$ 2,103,774	$ 1,924,585	$ 1,776,224
Depreciation and amortization	202,566	191,345	157,673
Dispositions and other	(47,800)	(12,156)	(9,312)
Accumulated Depreciation, Ending Balance	$ 2,258,540	$ 2,103,774	$ 1,924,585

Uncategorized Items - els-20221

Label	Element	Value
Accounting Standards Update [Extensible Enumeration]	us-gaap_AccountingStandardsUpdateExtensibleList	Accounting Standards Update 2016-13 [Member]