Quarterly Report

Q3 2024

“It remains our focus to ensure the Fund continues to outperform the market while we take advantage of the buying opportunities this market is providing.”

We are pleased to announce that average total returns for the third quarter were 12.62% and realized returns were 12.32%. We continue to work diligently to maximize current returns while positioning the Fund for sustained, long-term success.  

There are green shoots for our industry: inflation (operating and construction costs) appears to be stabilizing, interest rates (while still volatile) have trended down, and fundamentals around demand for office space appear to be stabilizing and improving in most markets. 

While significant changes in these areas are not required for the Fund to continue to perform well, it will be a welcome change when these headwinds begin to shift to neutral and eventually to tailwinds. This will take time to materialize, possibly years, but we all know that markets cycle and as we continue to outperform during a down cycle for our industry, we are excited about the possibilities the next cycle will bring.  

In the meantime, it remains our focus to ensure the Fund continues to outperform the market while we take advantage of the buying opportunities this market is providing. We have several projects in various stages of the acquisition process (see Acquisition Pipeline below for more details) that align with our investment philosophy and present exciting potential. Please reach out if you have any questions about these projects or would like to participate in upcoming capital raises.  

Additionally, we are pleased with the performance of our recent acquisitions and remain focused on enhancing the Fund’s returns as we unlock the value being realized through these assets. Please see the Recent Acquisitions Update section of this report for an update on these assets.  

 As we prepare for the future, it is very important to us that we stay true to the values and principles that have proven to be successful. As such, we are taking a deliberate approach to documenting and sharing these values. To that end, we recently updated our website and investor dashboard and created a video that highlights each of our partnership groups (employees, investors, brokers, and tenants). We encourage you to view this material and to share it with your friends as appropriate.  

Thank you for your continued trust and partnership. We look forward to the opportunities ahead. 

Travis Barney, Chief Executive Officer
Alturas Capital Partners, LLC

Devin Morris, Chief Operating Officer
Alturas Capital Partners, LLC

Blake Hansen, Chief Investment Officer
Alturas Capital Partners, LLC

We are pleased to announce that average total returns for the third quarter were 12.62% and realized returns were 12.32%. We continue to work diligently to maximize current returns while positioning the Fund for sustained, long-term success.  

There are green shoots for our industry: inflation (operating and construction costs) appears to be stabilizing, interest rates (while still volatile) have trended down, and fundamentals around demand for office space appear to be stabilizing and improving in most markets. 

While significant changes in these areas are not required for the Fund to continue to perform well, it will be a welcome change when these headwinds begin to shift to neutral and eventually to tailwinds. This will take time to materialize, possibly years, but we all know that markets cycle and as we continue to outperform during a down cycle for our industry, we are excited about the possibilities the next cycle will bring.  

In the meantime, it remains our focus to ensure the Fund continues to outperform the market while we take advantage of the buying opportunities this market is providing. We have several projects in various stages of the acquisition process (see Acquisition Pipeline below for more details) that align with our investment philosophy and present exciting potential. Please reach out if you have any questions about these projects or would like to participate in upcoming capital raises.  

Additionally, we are pleased with the performance of our recent acquisitions and remain focused on enhancing the Fund’s returns as we unlock the value being realized through these assets. Please see the Recent Acquisitions Update section of this report for an update on these assets.  

 As we prepare for the future, it is very important to us that we stay true to the values and principles that have proven to be successful. As such, we are taking a deliberate approach to documenting and sharing these values. To that end, we recently updated our website and investor dashboard and created a video that highlights each of our partnership groups (employees, investors, brokers, and tenants). We encourage you to view this material and to share it with your friends as appropriate.  

Thank you for your continued trust and partnership. We look forward to the opportunities ahead. 

Chief Executive Officer

Alturas Capital Partners, LLC

Travis Barney,

Chief Operating Officer,

Alturas Capital Partners, LLC

Devin Morris,

Chief Investment Officer,

Alturas Capital Partners, LLC

Blake Hansen,

We are pleased to announce that average total returns for the third quarter were 12.62% and realized returns were 12.32%. We continue to work diligently to maximize current returns while positioning the Fund for sustained, long-term success.  

There are green shoots for our industry: inflation (operating and construction costs) appears to be stabilizing, interest rates (while still volatile) have trended down, and fundamentals around demand for office space appear to be stabilizing and improving in most markets. 

While significant changes in these areas are not required for the Fund to continue to perform well, it will be a welcome change when these headwinds begin to shift to neutral and eventually to tailwinds. This will take time to materialize, possibly years, but we all know that markets cycle and as we continue to outperform during a down cycle for our industry, we are excited about the possibilities the next cycle will bring.  

In the meantime, it remains our focus to ensure the Fund continues to outperform the market while we take advantage of the buying opportunities this market is providing. We have several projects in various stages of the acquisition process (see Acquisition Pipeline below for more details) that align with our investment philosophy and present exciting potential. Please reach out if you have any questions about these projects or would like to participate in upcoming capital raises.  

Additionally, we are pleased with the performance of our recent acquisitions and remain focused on enhancing the Fund’s returns as we unlock the value being realized through these assets. Please see the Recent Acquisitions Update section of this report for an update on these assets.  

 As we prepare for the future, it is very important to us that we stay true to the values and principles that have proven to be successful. As such, we are taking a deliberate approach to documenting and sharing these values. To that end, we recently updated our website and investor dashboard and created a video that highlights each of our partnership groups (employees, investors, brokers, and tenants). We encourage you to view this material and to share it with your friends as appropriate.  

Thank you for your continued trust and partnership. We look forward to the opportunities ahead. 

Travis Barney, Chief Executive Officer
Alturas Capital Partners, LLC

Devin Morris, Chief Operating Officer
Alturas Capital Partners, LLC

Blake Hansen, Chief Investment Officer
Alturas Capital Partners, LLC

Photo: Marie Creek Trail, Idaho

Key Numbers

Photo: Marie Creek Trail, Idaho

Key Numbers

12.32 %

Average Realized Return

12.32 %

Average Realized Return

12.32 %

Average Realized Return

12.62 %

Average Total Return

12.62 %

Average realized return

12.62 %

Average Total Return

$6.04M

Realized Net Income

$6.04M

Realized Net Income

$6.04M

Realized Net Income

$1,663.65

Unit Price

$1,663.65

Unit Price

$1,663.65

Unit Price

$639.76M

Assets Under Management

$639.76M

Assets Under Management

$639.76M

Assets Under Management

Stated returns are average annualized investor returns. Individual investor returns may vary based on the unit pricing at the time of investment. Realized net income includes realized gains and losses and excludes unrealized gains and losses recorded during the period. Financial information herein related to the quarters ended in 2024 are unaudited as of the date of this report. 

Realized Returns

Unit Price

Unit Price

Unit Price

Photo: Mesa Falls, Idaho

Recent Acquisitions Update

Shifting market conditions over the past 18 months have presented unique buying opportunities, which are shaping up to be some of the best investments in the Fund’s history. Our ability to act decisively has enabled us to acquire quality assets when others paused.

These properties exemplify our ability to not only identify and act on market opportunities but also to enhance value through our partnerships and hands-on approach to real estate operations and ownership.

Below is an update on several of those acquisitions and a more detailed look at how we have been executing our value-add strategy.

Photo: Mesa Falls, Idaho

Recent Acquisitions Update

Shifting market conditions over the past 18 months have presented unique buying opportunities, which are shaping up to be some of the best investments in the Fund’s history. Our ability to act decisively has enabled us to acquire quality assets when others paused.

These properties exemplify our ability to not only identify and act on market opportunities but also to enhance value through our partnerships and hands-on approach to real estate operations and ownership.

Below is an update on several of those acquisitions and a more detailed look at how we have been executing our value-add strategy.

Heritage Plaza

Purchase cap rate: 9.93%

Acquisition price: $17.50M

Leasing Since Acquisition: 3,150 SF

This acquisition presented a compelling opportunity with a motivated seller seeking surety of close at a high cap rate. We also uncovered previously unrecognized CAM revenue during our due diligence, increasing the property’s ongoing cash flow.  

In just three months of ownership, we’ve experienced strong leasing momentum, increasing occupancy and generating an additional $70,000 NOI. This increase in income has increased the property’s value by $800,000, using a conservative cap rate. We are also in the process of refinancing, lowering the interest rate from 7.45% at closing to 6.50%, further increasing returns long-term.  

Heritage Plaza

Purchase cap rate: 9.93%

Acquisition price: $17.50M

Leasing Since Acquisition: 3,150 SF

This acquisition presented a compelling opportunity with a motivated seller seeking surety of close at a high cap rate. We also uncovered previously unrecognized CAM revenue during our due diligence, increasing the property’s ongoing cash flow.  

In just three months of ownership, we’ve experienced strong leasing momentum, increasing occupancy and generating an additional $70,000 NOI. This increase in income has increased the property’s value by $800,000, using a conservative cap rate. We are also in the process of refinancing, lowering the interest rate from 7.45% at closing to 6.50%, further increasing returns long-term.  

Heritage Plaza

Purchase cap rate: 9.93%

Acquisition price: $17.50M

Leasing Since Acquisition: 3,150 SF

This acquisition presented a compelling opportunity with a motivated seller seeking surety of close at a high cap rate. We also uncovered previously unrecognized CAM revenue during our due diligence, increasing the property’s ongoing cash flow.  

In just three months of ownership, we’ve experienced strong leasing momentum, increasing occupancy and generating an additional $70,000 NOI. This increase in income has increased the property’s value by $800,000, using a conservative cap rate. We are also in the process of refinancing, lowering the interest rate from 7.45% at closing to 6.50%, further increasing returns long-term.  

White Mountain

Purchase cap rate: 11.45%

Acquisition price: $21.50M

Leasing Since Acquisition: 27,315 SF

We acquired the property at a significant discount from one of the largest institutional real estate operators, leveraging their need for liquidity and surety of close to buy well below its intrinsic value. 

To further mitigate risk, we secured the renewal of the State of Wyoming’s lease, (the property’s largest tenant) prior to closing and negotiated for the seller to cover the tenant improvement project. We also secured lease extensions with JoAnn’s and Verizon prior to closing, ensuring strong in-place cash flows. 

In addition, a letter of intent with a national grocer to occupy the largest remaining vacancy enhances the asset’s credit profile and long-term value. The opportunity to develop multi-tenant pad sites throughout the property creates further upside, positioning this acquisition as a prime example of how we mitigate risk and maximize returns. 

White Mountain

Purchase cap rate: 11.45%

Acquisition price: $21.50M

Leasing Since Acquisition: 27,315 SF

We acquired the property at a significant discount from one of the largest institutional real estate operators, leveraging their need for liquidity and surety of close to buy well below its intrinsic value. 

To further mitigate risk, we secured the renewal of the State of Wyoming’s lease, (the property’s largest tenant) prior to closing and negotiated for the seller to cover the tenant improvement project. We also secured lease extensions with JoAnn’s and Verizon prior to closing, ensuring strong in-place cash flows. 

In addition, a letter of intent with a national grocer to occupy the largest remaining vacancy enhances the asset’s credit profile and long-term value. The opportunity to develop multi-tenant pad sites throughout the property creates further upside, positioning this acquisition as a prime example of how we mitigate risk and maximize returns. 

White Mountain

Purchase cap rate: 11.45%

Acquisition price: $21.50M

Leasing Since Acquisition: 27,315 SF

We acquired the property at a significant discount from one of the largest institutional real estate operators, leveraging their need for liquidity and surety of close to buy well below its intrinsic value. 

To further mitigate risk, we secured the renewal of the State of Wyoming’s lease, (the property’s largest tenant) prior to closing and negotiated for the seller to cover the tenant improvement project. We also secured lease extensions with JoAnn’s and Verizon prior to closing, ensuring strong in-place cash flows. 

In addition, a letter of intent with a national grocer to occupy the largest remaining vacancy enhances the asset’s credit profile and long-term value. The opportunity to develop multi-tenant pad sites throughout the property creates further upside, positioning this acquisition as a prime example of how we mitigate risk and maximize returns. 

Sandy Commerce Park

Purchase cap rate: 11.73%

Acquisition price: $22.00M

Leasing Since Acquisition: 7,989 SF

This property became available as a large institutional investor was winding down its real estate fund, coupled with an impending loan maturity within the next year. The acquisition provided a great opportunity to secure a fully occupied Class-A suburban office asset in the rapidly growing Salt Lake City MSA, providing strong cash flows that are accretive to the overall portfolio. 

While we anticipate some churn due to two tenants leaving, our team has been able to act quickly and backfill roughly half the space in a short timeframe. This highlights the importance of acquiring properties with a margin of safety, providing the time and flexibility to build occupancy over the long term. The property will remain over 90% leased through 2028, anchored by tenants with strong credit profiles.  

Sandy Commerce Park

Purchase cap rate: 11.73%

Acquisition price: $22.00M

Leasing Since Acquisition: 7,989 SF

This property became available as a large institutional investor was winding down its real estate fund, coupled with an impending loan maturity within the next year. The acquisition provided a great opportunity to secure a fully occupied Class-A suburban office asset in the rapidly growing Salt Lake City MSA, providing strong cash flows that are accretive to the overall portfolio. 

While we anticipate some churn due to two tenants leaving, our team has been able to act quickly and backfill roughly half the space in a short timeframe. This highlights the importance of acquiring properties with a margin of safety, providing the time and flexibility to build occupancy over the long term. The property will remain over 90% leased through 2028, anchored by tenants with strong credit profiles.  

Sandy Commerce Park

Purchase cap rate: 11.73%

Acquisition price: $22.00M

Leasing Since Acquisition: 7,989 SF

This property became available as a large institutional investor was winding down its real estate fund, coupled with an impending loan maturity within the next year. The acquisition provided a great opportunity to secure a fully occupied Class-A suburban office asset in the rapidly growing Salt Lake City MSA, providing strong cash flows that are accretive to the overall portfolio. 

While we anticipate some churn due to two tenants leaving, our team has been able to act quickly and backfill roughly half the space in a short timeframe. This highlights the importance of acquiring properties with a margin of safety, providing the time and flexibility to build occupancy over the long term. The property will remain over 90% leased through 2028, anchored by tenants with strong credit profiles.  

Rock Pointe West

Purchase cap rate: 11.70%

Acquisition price: $24.90M

Leasing Since Acquisition: 60,800 SF

Introduced by our local broker-partners, the Rock Pointe acquisition showcases our ability to identify an undervalued opportunity and secure a strong cash-flowing property. Located in a smaller market with limited competition for a transaction of this size, we were able to purchase the property for favorable terms. Additionally, during due diligence, we uncovered duplicate expenses in the seller’s offering memorandum, immediately boosting profitability.  

 At acquisition, occupancy stood at 72%. Through proactive leasing efforts, we’ve increased occupancy to 84.5%, representing an increase in $1.27M in annual rent.

This acquisition exemplifies how partnering with the right people—those who can identify opportunities others may overlook and find ways to mitigate risk prior to closing —allows us to acquire the best assets, optimize operations, and maximize returns. 

Rock Pointe West

Purchase cap rate: 11.70%

Acquisition price: $24.90M

Leasing Since Acquisition: 60,800 SF

Introduced by our local broker-partners, the Rock Pointe acquisition showcases our ability to identify an undervalued opportunity and secure a strong cash-flowing property. Located in a smaller market with limited competition for a transaction of this size, we were able to purchase the property for favorable terms. Additionally, during due diligence, we uncovered duplicate expenses in the seller’s offering memorandum, immediately boosting profitability.  

 At acquisition, occupancy stood at 72%. Through proactive leasing efforts, we’ve increased occupancy to 84.5%, representing an increase in $1.27M in annual rent.

This acquisition exemplifies how partnering with the right people—those who can identify opportunities others may overlook and find ways to mitigate risk prior to closing —allows us to acquire the best assets, optimize operations, and maximize returns. 

Rock Pointe West

Purchase cap rate: 11.70%

Acquisition price: $24.90M

Leasing Since Acquisition: 60,800 SF

Introduced by our local broker-partners, the Rock Pointe acquisition showcases our ability to identify an undervalued opportunity and secure a strong cash-flowing property. Located in a smaller market with limited competition for a transaction of this size, we were able to purchase the property for favorable terms. Additionally, during due diligence, we uncovered duplicate expenses in the seller’s offering memorandum, immediately boosting profitability.  

 At acquisition, occupancy stood at 72%. Through proactive leasing efforts, we’ve increased occupancy to 84.5%, representing an increase in $1.27M in annual rent.

This acquisition exemplifies how partnering with the right people—those who can identify opportunities others may overlook and find ways to mitigate risk prior to closing —allows us to acquire the best assets, optimize operations, and maximize returns. 

Photo: Chatcolet Lake, Idaho

Acquisition Pipeline

Photo: Chatcolet Lake, Idaho

Acquisition Pipeline

415 Maple Grove

Boise, ID - MSA

Industrial

45,000 SF

Investment Profile

Quick Close & Tenant-In-Tow

415 Maple Grove

Boise, ID - MSA

Industrial

45,000 SF

Investment Profile

Quick Close & Tenant-In-Tow

415 Maple Grove

Boise, ID - MSA

Industrial

45,000 SF

Investment Profile

Quick Close & Tenant-In-Tow

3171 Quintale

Boise, ID - MSA

Retail

12,000 SF

Investment Profile

Build-to-Suit

3171 Quintale

Boise, ID - MSA

Retail

12,000 SF

Investment Profile

Build-to-Suit

3171 Quintale

Boise, ID - MSA

Retail

12,000 SF

Investment Profile

Build-to-Suit

1994 Highland

Twin Falls, ID - MSA

Industrial

16,620 SF

Investment Profile

Lease Up & Value Add

1994 Highland

Twin Falls, ID - MSA

Industrial

16,620 SF

Investment Profile

Lease Up & Value Add

1994 Highland

Twin Falls, ID - MSA

Industrial

16,620 SF

Investment Profile

Lease Up & Value Add

Rivermoor

Boise, ID - MSA

Residential

130 acres

Investment Profile

Joint Venture Development

Rivermoor

Boise, ID - MSA

Residential

130 acres

Investment Profile

Joint Venture Development

Rivermoor

Boise, ID - MSA

Residential

130 acres

Investment Profile

Joint Venture Development

Portfolio at
a Glance

As touched on in the Manager Letter, the fundamentals around the demand for office space feel like they are stabilizing and green shoots are appearing in our markets. This is reflected in the occupancy of a few of our office assets this quarter. Notably, new leases commenced at 1444 Entertainment increasing the occupancy from 86% to 93%. Similarly, new leases commenced at 5709 Sunset increasing the occupancy from 60% to 82%. Further, the work associated with the tenant improvements for the Nooks lease at North Creek is nearly complete and the tenant will take occupancy in Q4. That will increase the occupancy of that asset from 65% currently to 82%. Total occupancy for the portfolio did decrease slightly this quarter but that was primarily due to a large tenant vacating at Centennial Tech Center as discussed on the last Manager Call. This was not unexpected and we are diligently working with our leasing team to backfill the space . As ever, we continue to proactively manage the portfolio to maximize cash flow and realize the full potential of all our investments. 

Portfolio at
a Glance

As touched on in the Manager Letter, the fundamentals around the demand for office space feel like they are stabilizing and green shoots are appearing in our markets. This is reflected in the occupancy of a few of our office assets this quarter. Notably, new leases commenced at 1444 Entertainment increasing the occupancy from 86% to 93%. Similarly, new leases commenced at 5709 Sunset increasing the occupancy from 60% to 82%. Further, the work associated with the tenant improvements for the Nooks lease at North Creek is nearly complete and the tenant will take occupancy in Q4. That will increase the occupancy of that asset from 65% currently to 82%. Total occupancy for the portfolio did decrease slightly this quarter but that was primarily due to a large tenant vacating at Centennial Tech Center as discussed on the last Manager Call. This was not unexpected and we are diligently working with our leasing team to backfill the space . As ever, we continue to proactively manage the portfolio to maximize cash flow and realize the full potential of all our investments. 

Current Investments

43

Properties

43

Properties

84.85%

Portfolio Occupancy Rate

84.85%

Portfolio Occupancy Rate

3.89M SF

Portfolio Square Footage

3.89M SF

Portfolio Square Footage

2.08x

Debt Service Coverage Ratio

2.08x

Debt Service Coverage Ratio

$203.83M

Investor Capital

$203.83M

Investor Capital

54.38%

Current Reinvestment Rate

54.38%

Current Reinvestment Rate

Markets

Markets

Property Types

Property Types

Above charts are based on contributed capital. 

43

Properties

84.85%

Portfolio Occupancy Rate

3.89M SF

Portfolio Square Footage

2.08x

Debt Service Coverage Ratio

$203.83M

Investor Capital

54.38%

Current Reinvestment Rate

Markets

Property Types

Above charts are based on contributed capital. 

Photo: Idaho Valley, Idaho

Dispositions

Photo: Idaho Valley, Idaho

Dispositions

1680 Westland

Boise, ID - MSA

Retail

3,881 SF

1680 Westland was acquired in June 2021. During due diligence, we quickly identified that the rent being charged was significantly below market and was structured as a gross lease. Shortly after acquisition, we were able to transition the tenant to a NNN lease with 16 years of additional term, and increase rents by nearly 45%, enhancing the property’s value and cash flow.  

1680 Westland

Boise, ID - MSA

Retail

3,881 SF

1680 Westland was acquired in June 2021. During due diligence, we quickly identified that the rent being charged was significantly below market and was structured as a gross lease. Shortly after acquisition, we were able to transition the tenant to a NNN lease with 16 years of additional term, and increase rents by nearly 45%, enhancing the property’s value and cash flow.  

Fund
Description

The Alturas Real Estate Fund, LLC was formed by Alturas Capital Partners to provide accredited investors access to professionally managed real estate investments. The Fund is a $500 million equity offering created to make commercial and residential real estate investments. It targets middle-market properties frequently ignored by larger funds. These properties can be profitable as a diverse portfolio.  The Fund was created in May 2015 and owns properties in the Intermountain West and Inland Northwest. Managers of the Fund are continually searching for new properties to add to the Fund that meet strict underwriting criteria including a margin of safety, with a focus on cash flows. 

Photo: Beaver Dam, Sun Valley, Idaho

Fund
Description

The Alturas Real Estate Fund, LLC was formed by Alturas Capital Partners to provide accredited investors access to professionally managed real estate investments. The Fund is a $500 million equity offering created to make commercial and residential real estate investments. It targets middle-market properties frequently ignored by larger funds. These properties can be profitable as a diverse portfolio.  The Fund was created in May 2015 and owns properties in the Intermountain West and Inland Northwest. Managers of the Fund are continually searching for new properties to add to the Fund that meet strict underwriting criteria including a margin of safety, with a focus on cash flows. 

Photo: Beaver Dam, Sun Valley, Idaho

Our Investment Offerings

Equity Offering

Our equity offering allows investors to invest in a diversified portfolio of commercial real estate assets focused on generating excellent ongoing returns from operations. The Fund's offering is best suited for investors who understand and align with the Fund's investment strategy and value long-term partnerships.


  • Targeted total returns: 9-14%

  • Preferred Return: 8% paid quarterly

  • Profit Split: 70% investors, 30% manager after preferred return

  • Fees: 1.5% asset management fee

  • Minimum investment: $250,000

Long-Term Note Offering

Our long-term note offering provides our partners with a fixed-income investment with attractive risk-adjusted returns and additional liquidity options. Long-term noteholders can receive distributions in cash or accrue the interest earned throughout the life of the note. Upon maturity of the note investment, partners can reinvest their investment into another note, convert their funds into equity, or redeem their funds.

  • Interest Rate: 7-9% paid quarterly

  • Investment type: Promissory note

  • Security: Subordinate to property debt; senior to equity

  • Term: 24-60 months

  • Minimum investment: $100,000

Terms dependent on duration and amount

Our Investment Offerings

Equity Offering

Our equity offering allows investors to invest in a diversified portfolio of commercial real estate assets focused on generating excellent ongoing returns from operations. The Fund's offering is best suited for investors who understand and align with the Fund's investment strategy and value long-term partnerships.


  • Targeted total returns: 9-14%

  • Preferred Return: 8% paid quarterly

  • Profit Split: 70% investors, 30% manager after preferred return

  • Fees: 1.5% asset management fee

  • Minimum investment: $250,000

Long-Term Note Offering

Our long-term note offering provides our partners with a fixed-income investment with attractive risk-adjusted returns and additional liquidity options. Long-term noteholders can receive distributions in cash or accrue the interest earned throughout the life of the note. Upon maturity of the note investment, partners can reinvest their investment into another note, convert their funds into equity, or redeem their funds.

  • Interest Rate: 7-9% paid quarterly

  • Investment type: Promissory note

  • Security: Subordinate to property debt; senior to equity

  • Term: 24-60 months

  • Minimum investment: $100,000

Terms dependent on duration and amount

All projections are hypothetical and predicated upon various assumptions that may or may not be identified as such. The future operating and financial performance information contained herein is for illustrative purposes and is not intended to portray any sort of targeted or anticipated returns. There can be no assurance that the Fund will achieve its investment objectives and actual performance may vary significantly.

Alturas Capital Partners, LLC and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for tax, legal or accounting advice.

500 E Shore Dr., Suite 120 , Eagle, ID 83616

500 E Shore Dr., Suite 120 , Eagle, ID 83616

500 E Shore Dr., Suite 120 , Eagle, ID 83616

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