SeniorCRE is the operator-controlled operating infrastructure for senior housing & care. It is designed to govern definitions, source authority, reconciliation, and lineage across the systems an operator already runs, and can carry selected system-of-record functions where the operator chooses. Govern first. Replace only by choice.

How is SeniorCRE different from PointClickCare?

PointClickCare is a clinical EHR. Operators can keep PointClickCare; SeniorCRE is designed to govern definitions and source authority above it. Where an operator chooses, SeniorCRE can assume selected system-of-record functions. Govern first. Replace only by choice.

How is SeniorCRE different from Yardi Senior Living Suite?

Yardi Senior Living Suite is a property-management and accounting system. Operators can keep Yardi Senior Living Suite; SeniorCRE is designed to govern definitions and source authority above it. Where an operator chooses, SeniorCRE can assume selected system-of-record functions. Govern first. Replace only by choice.

How is SeniorCRE different from MatrixCare or ALIS?

MatrixCare or ALIS is a clinical and community-management system. Operators can keep MatrixCare or ALIS; SeniorCRE is designed to govern definitions and source authority above it. Where an operator chooses, SeniorCRE can assume selected system-of-record functions. Govern first. Replace only by choice.

How does SeniorCRE approach HIPAA and security?

SeniorCRE signs Business Associate Agreements and is designed with the administrative, physical, and technical safeguards applicable to its role under HIPAA. SOC 2 in progress.

Who is SeniorCRE for?

Senior housing & care operators, REITs, and capital partners. Our operator beachhead is organizations running 10 to 40 communities; larger portfolios are served through a separate Strategic Enterprise engagement.

How much does SeniorCRE cost?

Pricing and implementation fees are set in the applicable order form.

How long does SeniorCRE take to implement?

Deployment is gate-based and operator-specific; SeniorCRE publishes no standard implementation duration.

Forward-looking preparation edition · prepared October 9, 2026 · not a completed close

REIT year-end preparation — December 31, 2026

Prepare the December 31 REIT year-end evidence package: quarter-end asset tests, full-year income classifications, distribution assumptions, tax-return-sensitive exchange deadlines and sign-offs.

Author: John Hauber, Founder & CEO · Evidence cut-off: 2026-12-31 · Named product-owner and tax-counsel reviews pending.

Download this edition

SeniorCRE is the operator-controlled operating infrastructure for senior housing & care.

Fragmentation is the antagonist; the operator governs what counts as truth.

Start with Why Now The Operator Authority Chain™

Prepare the evidence before the year-end cut-off

1. Plan the December 31 evidence cut-off
For a calendar-year taxpayer, name the entity valuation owner, source-delivery cadence and quarter-end asset evidence. For a different tax year, counsel determines the applicable periods; December 31 is not automatically its tax-year end.
2. Reconcile full-year classifications
Prepare the 95% and 75% annual gross-income tests, lease and TRS classifications, adjustments and supporting counsel decisions. Do not substitute a Q3 year-to-date ratio for full-year analysis.
3. Revisit distribution and return assumptions
Reconcile taxable-income estimates and distributions with Finance and tax counsel. The 90% distribution requirement generally uses REIT taxable income computed without the dividends-paid deduction and excluding net capital gain; other distribution and excise-tax considerations are separate.
4. Check exchanges against the return deadline
Record 45-day identification and completion by the earlier of 180 days after transfer or the tax-return due date including extensions. Ask counsel and the qualified intermediary about applicable relief; do not assume every exchange has a full 180 days.
5. Reproduce and authorize the year-end package
Test locked reports, definition versions, late-arrival handling, consent, access and export rights. Capture named product-owner, Finance and tax-counsel dispositions before reliance; no December 31 results or sign-off are available today.

Use the existing sixteen-criterion evidence register

This edition changes the review timing, not the evergreen evaluation framework. Each link retains its question, evidence request and maturity boundary.

1. IRC §856 75% asset test: quarter-end evidence and between-close warnings
SeniorCRE: Under evaluation — not confirmed, not built
2. 95% and 75% gross income tests with RIDEA/SHOP treatment
SeniorCRE: Under evaluation — not confirmed, not built
3. §856(c)(4)(B)(ii) 25% TRS securities asset limit for applicable 2026 tax years
SeniorCRE: Under evaluation — not confirmed, not built
4. 90% distribution requirement rollforward for the current tax year
SeniorCRE: Under evaluation — not confirmed, not built
5. §856(d) rents-from-real-property classification at clause level
SeniorCRE: Under evaluation — not confirmed, not built
6. Coverage and covenant evidence computed per property
SeniorCRE: Architecture designed
7. NOI variance with lineage to the operating event
SeniorCRE: Architecture designed
8. Occupancy quality, not just occupancy percentage
SeniorCRE: Architecture designed
9. Entity and operator isolation enforced below the application layer
SeniorCRE: Architecture designed
10. Named definition authority for every published metric
SeniorCRE: Architecture designed
11. Reconciliation performed once, under governed rules
SeniorCRE: Architecture designed
12. Per-source freshness and stale-feed behavior stated in writing
SeniorCRE: Architecture designed
13. Documented integration paths, scored honestly
SeniorCRE: Roadmap — not built
14. Append-only history, period locking, and reproducible prior reports
SeniorCRE: Architecture designed
15. §1031 identification and earlier-of completion deadline monitoring
SeniorCRE: Architecture designed
16. Production references and honest maturity disclosure
SeniorCRE: Architecture designed

Tax facts are scoping inputs, not a tax opinion

The TRS securities asset limit is 25% under §856(c)(4)(B)(ii) for tax years beginning after December 31, 2025. Public Law 119-21 §70439 amended the earlier 20% limit. This is not a TRS gross-income cap under §856(l).

Asset tests are statutory quarter-end tests; income and distribution requirements use the applicable tax year. Continuous monitoring is a proposed warning mechanism, not a replacement for those measurement dates. Entity-specific classification, elections, relief and cures require counsel.

Sources checked October 9, 2026; named tax-counsel review has not been obtained. Not tax, legal or investment advice. Structured data describes this article; it does not guarantee search citations.

Scope the evidence your committee needs

Bring your entity structure, source systems, definitions and unresolved close questions.

Request an Executive Briefing

REIT year-end preparation — December 31, 2026

Prepare the December 31 REIT year-end evidence package: quarter-end asset tests, full-year income classifications, distribution assumptions, tax-return-sensitive exchange deadlines and sign-offs.

Author: John Hauber, Founder & CEO · Evidence cut-off: 2026-12-31 · Named product-owner and tax-counsel reviews pending.

Download this edition

Prepare the evidence before the year-end cut-off

1. Plan the December 31 evidence cut-off

For a calendar-year taxpayer, name the entity valuation owner, source-delivery cadence and quarter-end asset evidence. For a different tax year, counsel determines the applicable periods; December 31 is not automatically its tax-year end.

2. Reconcile full-year classifications

Prepare the 95% and 75% annual gross-income tests, lease and TRS classifications, adjustments and supporting counsel decisions. Do not substitute a Q3 year-to-date ratio for full-year analysis.

3. Revisit distribution and return assumptions

Reconcile taxable-income estimates and distributions with Finance and tax counsel. The 90% distribution requirement generally uses REIT taxable income computed without the dividends-paid deduction and excluding net capital gain; other distribution and excise-tax considerations are separate.

4. Check exchanges against the return deadline

Record 45-day identification and completion by the earlier of 180 days after transfer or the tax-return due date including extensions. Ask counsel and the qualified intermediary about applicable relief; do not assume every exchange has a full 180 days.

5. Reproduce and authorize the year-end package

Test locked reports, definition versions, late-arrival handling, consent, access and export rights. Capture named product-owner, Finance and tax-counsel dispositions before reliance; no December 31 results or sign-off are available today.

Tax facts are scoping inputs, not a tax opinion

Sources checked October 9, 2026; named tax-counsel review has not been obtained. Not tax, legal or investment advice. Structured data describes this article; it does not guarantee search citations.