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Cinergy Intel · Theater→Church Comps

Master Lease Research

Source 6: Master Lease & Rent Abatement Research

Subject Property: 8275 W Amarillo Blvd, Amarillo TX (former Regal/UA Amarillo Star Stadium 14) Size: 83,422 sqft | Vacant since: September 15, 2022 (~32 months as of May 2026) Owner: Cinergy 110 LLC (Cinergy Entertainment Group, Dallas, TX) Date prepared: May 4, 2026 Purpose: Power Church alternative offer — Master Lease with Option to Buy


EXECUTIVE FINDINGS — THE LEVERAGE STORY

Cinergy is a parent in expansion mode (just opened Midland Dec 2025, breaking ground on Corpus Christi Sept 2025, $125M credit facility from Dec 2024). They have a ~$45M new build going right now. The Amarillo asset is dead weight on their balance sheet — not a strategic property.

The CFO is on record saying redevelopment is “substantially more expensive than we had anticipated” — they tried THREE floor plans, all financially infeasible. The building has been sitting cold for ~20 months under Cinergy ownership and ~32 months total vacant. Carrying costs (taxes, insurance, security, deferred maintenance) are bleeding ~$15K-$25K/month with zero revenue. Power Church’s master lease eliminates that drain instantly.

This is the negotiation hammer: Power Church isn’t asking Cinergy to give up an opportunity. Power Church is offering to stop the bleeding on a stranded asset.


1. AMARILLO COMMERCIAL LEASE RATES (BASELINE)

General Amarillo Retail NNN Market (2025-2026)

Source Average $/sqft NNN Notes
Wellborn Real Estate (Feb 2025) $16.57/sqft NNN avg Amarillo retail benchmark
LoopNet / CommercialCafe (2026) ~$16-18/sqft General retail avg
MyEListing Amarillo (2026) $16/sqft avg 502 listings, 2.38M sqft

Specific Amarillo Comps (Wellborn data, early 2025)

Property Base Rent NNN Costs Total $/sqft
Coronado Shopping Center $12.00 $3.48 $15.48
Martindale Shopping Center $12.00-18.00 $2.94 $14.94-20.94
31st Plaza $12.00 $3.15 $15.15

Adjustment for Subject Property

The UA Theater is NOT comparable to active strip retail. Adjustments: - Negative: Vacant 2.5+ years, special-purpose box, theater configuration (sloped floors, lack of windows, single ingress), no co-tenancy, distressed disposition - Vacancy discount: Long-vacant special-purpose properties typically lease at 40-60% discount to surrounding market

Estimated market rate for subject property as-is, NNN basis: $7-$10/sqft annual (50-60% discount applied to Amarillo retail benchmark) At 83,422 sqft: $584K - $834K annual NNN rent

Mark as ESTIMATE. No directly comparable Amarillo theater lease has closed publicly. This range is derived from Amarillo retail benchmark with documented vacancy/special-purpose discount.


2. THEATER-CONVERSION TO CHURCH COMPS (NATIONAL)

No public Texas-specific theater→church master-lease comps with disclosed financials. Below is what’s publicly documented for theater→church transactions in 2024-2026:

Year Property Buyer/Lessee Structure Notes
2024 Washington (NC) movie theater Journey Church Lease (entire bldg, was sharing) Mixed-use: church + community/event space
2025 El Rey Theatre, San Francisco The Father’s House SF Purchase Long-blighted, included retail spaces re-purposed for ministry
2025 Old Brunswick (ME) movie theater Local church Pending move News only, terms not disclosed
2025-26 Reno (NV) downtown theater Living Stones Church (Reforma) Purchase + retail mixed-use First service Easter 2027; 3-4 retail tenants planned
2026 Littleton, CO theater Local church Free lease → $3M purchase KEY COMP: church leased at $0 starting Nov 2025, spent $100K stabilizing, then bought for $3M

Key takeaway from comps

The Littleton CO comp is the closest analog: a church got 100% rent abatement (free lease) for an extended period before buying outright. Demonstrates that for shuttered theaters, motivated owners give away the building’s monthly carry just to stop the cash drain. This is a real, recent precedent for what Power Church should propose.

Source: BusinessDen (Apr 2026), SF Standard, Press Herald, KRIS-TV, episcopalnewsservice.org


3. RENT ABATEMENT & TENANT IMPROVEMENT ALLOWANCES

Free Rent (Rent Abatement) Norms

Scenario Typical Free Rent
Standard 5-year lease, average market 2-3 months
Long-vacant property (6+ months vacancy) 2-4 months minimum
Distressed property (12+ months vacant) 6-12 months documented
Theater/special-purpose shuttered building 8-12+ months realistic (Littleton CO = essentially unlimited free)
10+ year lease with build-out Up to 12 months negotiable

TI Allowance (Texas Retail Benchmarks, 2025)

Market Class A Office Retail Special Purpose
Dallas $30-50/sqft $20-35/sqft Negotiable, often turnkey
Houston $25-45/sqft $20-30/sqft Project-specific
Austin $30-60/sqft $25-40/sqft Higher for build-outs
Fort Worth $25-45/sqft $20-35/sqft Project-specific
Frisco / DFW suburbs $20-30/sqft (newer) $10-15/sqft (older retail) Often tenant-funded

For special-purpose/theater conversion to church: TI allowances are typically lower than retail because: - Tenant improvements (sanctuary, stage, AV, kids’ wing) don’t increase generic re-leasability - Special-purpose tenants traditionally fund their own build-out - BUT: motivated landlords on long-vacant boxes often offer $10-25/sqft as deal-grease

Sources


4. MASTER LEASE WITH OPTION TO BUY — STRUCTURE NORMS

Standard Structure Components

Element Typical Norm Source
Option payment (upfront) 1-5% of agreed purchase price Commercial Property Advisors
Monthly lease payment Covers seller’s debt service + taxes + insurance (NNN-style) CRE University
Option period 3-5 years typical, 7-10 years possible for large/special-purpose Multiple sources
Rent credit toward purchase 10-30% of monthly rent typical NAR, Mashvisor, JMCO
Purchase price set at signing YES — fixed at “current under-performing value” Commercial Property Advisors
Equitable title to lessee YES — operational control during option CRE University
Right of First Refusal (ROFR) Common add-on Various
Maintenance/repairs Lessee responsibility (NNN structure) Standard

Why this works for distressed/dead-asset sellers

Why this works for buyers (Power Church)

Sources: Commercial Property Advisors, CRE University, Mashvisor, AssetsAmerica, JMCO Real Estate


5. NEGOTIATION PLAYBOOK — POWER CHURCH’S LEVERAGE

Cinergy’s Real Position (motivations Power Church should call out)

  1. Sunk cost regret. Cinergy bought Sept 2023 thinking they’d repurpose. Three floor plans failed financially. They paid for an asset they cannot use.
  2. Public expansion narrative. Truist-led $125M facility (Dec 2024) is for NEW theater builds. Amarillo is a stranded liability from a previous strategy.
  3. Carrying cost drag. ~$15-25K/month in taxes, insurance, security, deferred maintenance on a building generating zero revenue. Over 20 months of Cinergy ownership: ~$300K-$500K in pure cash drain. Every additional month is more pure loss.
  4. Optionality value of disposition. Cinergy CFO said they’re “evaluating options” — code for “we’d take the right offer.” A master lease lets them keep optionality (they could buy back if Power Church defaults) while stopping the bleed.
  5. Reputational risk of demolition or foreclosure. Cinergy has an active operating Amarillo location nearby (Cinergy Amarillo). Letting the UA Star become a dilapidated eyesore reflects poorly on their brand in the same market.
  6. Tax write-off potential. Below-market lease to a 501(c)(3) church may unlock favorable tax treatment depending on Cinergy’s basis and structure.

Power Church’s Leverage Points

  1. Only credible buyer in 32 months of vacancy. No one else has come forward with anything close.
  2. 501(c)(3) church status. Lower turnover risk, longer occupancy horizon than retail tenants who churn every 3-5 years.
  3. Build-out is at Power Church’s expense. Cinergy doesn’t have to write a TI check — Power Church absorbs the construction risk.
  4. Stops Cinergy’s monthly bleed instantly. Day 1 of master lease, Cinergy’s expenses go to zero (NNN structure transfers all carrying costs).
  5. Reputational halo. “Cinergy donates building to local church for community use” plays better in Amarillo press than “Cinergy lets vacant theater rot.”
  6. Optionality preserved. Master lease with option (not outright sale) means Cinergy retains theoretical upside if Power Church doesn’t exercise.

Specific Asks Power Church Should Make

Ask Justification
a) Free rent during construction (8-12 months) Littleton CO precedent (full free); industry norm for distressed/long-vacant is 6-12 mo; Power Church will be paying NNN expenses (taxes/ins) during this period anyway, so Cinergy is still net-better-off vs. status quo
b) Reduced rent during phased ramp-up (months 13-24) Step rent: 50% of full rate during ramp, scaling to 100% by month 25. Standard for new ministries with phased member base growth.
c) Rent credit toward purchase (30-50%) High end of normal range (10-30%) justified by: long vacancy, distressed disposition, special-purpose conversion, 501(c)(3) buyer, build-out funded by tenant
d) Right of First Refusal (ROFR) Standard ask. Cinergy gives this up for free; protects Power Church if Cinergy gets a third-party offer mid-option period.
e) Option price floor Lock in NOW at distressed/vacant value before any appreciation from Power Church’s improvements. Critical: sets the ceiling on what Power Church pays.
f) Option period: 5 years Long enough to build congregation, prove cash flow, secure long-term financing. Within standard 3-5 year norm.
g) Permitted use clause Must explicitly allow church/religious assembly + community center + ancillary commercial (cafe, bookstore, etc.) for revenue diversification
h) Buyout / purchase exercise mechanic 60-day notice; closing within 90-120 days of notice; standard title/survey contingencies

6. SPECIFIC TEXAS COMPS (DOCUMENTED 2024-2026)

Year Tenant / Building Sqft $/sqft Notes
Jan 2025 EoS Fitness, Dallas 40,000 Not disclosed Big-box backfill of vacant space
Oct 2025 Look Dine-In Cinemas, Bedford TX 48,914 Not disclosed Theater-conversion lease, modern theater operator
Dec 2025 IKEA, Park Lane Dallas 63,000 Not disclosed Major retail backfill
2025 Amarillo retail benchmark n/a $16.57 NNN Market average, NOT theater-specific
2025 Amarillo Coronado Shopping n/a $15.48 (B+NNN) Healthy neighborhood retail

Most large-format Texas leases in 2025 do not publicly disclose $/sqft. The $16-18 retail benchmark is the public floor; theater special-purpose conversions trade well below that.


All numbers below are negotiation-anchor positions, designed for a strong opening posture with room to give. Mark as RECOMMENDED, not GUARANTEED.

Master Lease Terms

Term Value Rationale
Tenant Power Church (TX 501(c)(3)) Verified non-profit
Landlord Cinergy 110 LLC Current owner
Premises 8275 W Amarillo Blvd, full 83,422 sqft Entire building
Lease type Triple Net (NNN) Cinergy’s expenses go to zero
Term 5 years base + option to buy Aligns with 5-yr option norm
Base rent (post-abatement) $8/sqft NNN annual = $667,376/yr = $55,615/mo Mid-point of $7-10 estimated market for vacant theater; below Amarillo retail avg by ~50% reflecting special-purpose discount
Free rent / construction abatement 12 months from lease commencement Distressed-property norm; Littleton CO precedent; Power Church still pays NNN (taxes/ins/utilities) during this period
Reduced rent / ramp Months 13-24 at 50% ($27,807/mo), then full rent month 25+ Phased ramp standard for new tenants in special-purpose conversions
TI allowance from landlord $10/sqft = $834,220 (or zero in exchange for deeper rent abatement) If Cinergy refuses TI cash, take the trade as additional 6 months free rent
Option to purchase price $5,500,000 (set at lease signing, fixed for 5 years) Anchored to Cinergy’s likely cost basis from 2023 acquisition; well below new construction
Rent credit toward purchase 40% of rent paid credits to purchase price High end of 10-30% norm justified by long vacancy, distressed disposition, 501(c)(3) tenant
Estimated rent credit accumulation by month 60 ~$1,000,000-1,200,000 Effective net purchase price ~$4.3M-$4.5M
Right of First Refusal YES, throughout term Protects Power Church from third-party offers
Right of First Offer YES If Cinergy decides to sell mid-term, Power Church gets first look
Option payment (upfront) $50,000 (1% of option price), credited to purchase if exercised, non-refundable if not Low end of 1-5% norm; demonstrates seriousness
Permitted use Religious assembly, education, community center, ancillary cafe/bookstore Broadest reasonable scope
Maintenance/repairs Tenant responsible (true NNN) Standard
Insurance Tenant carries general liability + property; Cinergy named additional insured Standard
Property taxes Tenant pays (501(c)(3) may qualify for partial exemption — investigate separately) Tax exemption is potential additional value
Default/cure Standard 30-day cure for monetary, 60-day cure for non-monetary Reasonable
Assignment Permitted to wholly-owned affiliate of Power Church without consent Protects future structure

Effective Economics for Cinergy (Year 1 vs. Status Quo)

Line Status Quo (vacant) Power Church Master Lease
Rental income $0 $0 (free rent year 1)
Property taxes (~$80,000) Cinergy pays $0 — Power Church pays
Insurance (~$30,000) Cinergy pays $0 — Power Church pays
Security/maintenance (~$60,000) Cinergy pays $0 — Power Church pays
Net Cinergy P&L (~-$170,000) ~$0
Year 2+ Continued bleed $300K-$667K annual rent

Cinergy’s net improvement Year 1 alone: ~$170,000 swing. Over 5-year lease term: $1.5M-$3.5M of value capture vs. status quo, plus an option-strike sale at $5.5M (potentially netting $4.3-$4.5M after rent credits).

Effective Economics for Power Church (5-Year Total)

Year Rent TI Notes
1 $0 (free) Pay NNN ~$170K Construction year
2 (months 13-24) $333,688 NNN ongoing Ramp phase
3 $667,376 NNN ongoing Full rent
4 $667,376 NNN ongoing Full rent
5 $667,376 NNN ongoing Full rent
Total rent paid ~$2,335,816
Rent credit at 40% ~$934,326
Effective net purchase price if option exercised at month 60 $5,500,000 - $934,326 = $4,565,674

Fallback Position (if Cinergy pushes back)

Cinergy pushback Power Church fallback
“$5.5M too low” Move to $6M ceiling, demand additional 6 months free rent + 50% rent credit
“Free rent too long” Compress to 6 months free + 50% rent for months 7-18
“Won’t do TI allowance” Accept zero TI, demand additional 6 months free rent (worth ~$334K)
“Won’t fix option price for 5 years” Accept 3-year option period with 2-year extension, pricing CPI-indexed
“Won’t grant ROFR” Walk if not granted — non-negotiable from Power Church

SOURCES

Cinergy / Subject Property

Cinergy Corporate Finance

Amarillo Lease Rates

Master Lease / Option to Buy Structure

Rent Abatement

TI Allowance

Theater-to-Church Comps

Texas CRE Market Data

Texas-Specific Lease-Option Law


CRITICAL CAVEATS

  1. All $/sqft estimates for the subject property are derived/extrapolated, not directly comparable to a closed deal. No public Amarillo theater→church or theater→other-use lease has disclosed terms in 2024-2026.
  2. Cinergy’s actual cost basis for the building (purchased Sept 2023) is not publicly disclosed. The $5.5M option price recommendation assumes their basis is $4-6M based on 2022-2023 distressed Amarillo special-purpose CRE pricing. Verify via Potter County appraisal records before finalizing offer.
  3. 501(c)(3) property tax treatment for Texas religious organizations on a leased property is more complex than ownership. Confirm with Texas property tax counsel — may unlock additional savings or may not apply during lease period.
  4. Cinergy’s CFO has stated they “don’t have any specific proposals” — meaning no other suitor has come forward in the ~20 months they’ve owned the building. Power Church may be the only credible bidder for years to come. This is leverage, not desperation.
  5. The $80M Truist facility referenced in the original brief was actually a $125M facility ($80M immediate + $45M accordion). Slight correction — but it doesn’t change the strategic narrative; this is corporate-level cash discipline focused on NEW builds, not stranded assets.