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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 

FORM 10-Q

 

 

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

 

For the quarterly period ended September 30, 2025

 

OR

 

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

For the transition period from to .

 

SOTHERLY HOTELS INC.

(Exact name of registrant as specified in its charter)

 

Maryland

001-32379

20-1531029

(State or Other Jurisdiction of

Incorporation or Organization)

(Commission

File Number)

(I.R.S. Employer

Identification No.)

 

SOTHERLY HOTELS LP

(Exact name of registrant as specified in its charter)

 

Delaware

001-36091

20-1965427

(State or Other Jurisdiction of

Incorporation or Organization)

(Commission

File Number)

(I.R.S. Employer

Identification No.)

306 South Henry Street, Suite 100

Williamsburg, Virginia 23185

(757) 229-5648

(Address and Telephone Number of Principal Executive Offices)

 

 

Securities registered pursuant to Section 12(b) of the Act.

 

Title of each class

Trading Symbol(s)

Name of each exchange on which registered

Common Stock, $0.01 par value

SOHO

The NASDAQ Stock Market LLC

8.0% Series B Cumulative Redeemable Perpetual Preferred Stock, $0.01 par value

SOHOB

The NASDAQ Stock Market LLC

7.875% Series C Cumulative Redeemable Perpetual Preferred Stock, $0.01 par value

SOHOO

The NASDAQ Stock Market LLC

8.25% Series D Cumulative Redeemable Perpetual Preferred Stock, $0.01 par value

SOHON

The NASDAQ Stock Market LLC

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

Sotherly Hotels Inc. Yes No Sotherly Hotels LP Yes No

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (section 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files.)

Sotherly Hotels Inc. Yes No Sotherly Hotels LP Yes No

 


 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Securities Exchange Act.

Sotherly Hotels Inc.

Large Accelerated Filer

 

 

Accelerated Filer

 

 

 

 

 

 

Non-accelerated Filer

 

 

Smaller Reporting Company

 

 

 

 

 

 

Emerging Growth Company

 

 

 

 

Sotherly Hotels LP

Large Accelerated Filer

 

 

Accelerated Filer

 

 

 

 

 

 

Non-accelerated Filer

 

 

Smaller Reporting Company

 

 

 

 

 

 

Emerging growth company

 

 

 

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

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

Sotherly Hotels Inc. Yes No Sotherly Hotels LP Yes No

 

As of November 12, 2025, there were 20,490,501 shares of Sotherly Hotels Inc.’s common stock issued and outstanding.

 

 

 


 

EXPLANATORY NOTE

We refer to Sotherly Hotels Inc. as the “Company,” Sotherly Hotels LP as the “Operating Partnership,” the Company’s common stock as “common stock,” the Company’s preferred stock as “preferred stock,” the Operating Partnership’s common partnership interests as “partnership units,” and the Operating Partnership’s preferred interests as the “preferred units.” References to “we” and “our” mean the Company, its Operating Partnership and its subsidiaries and predecessors, collectively, unless the context otherwise requires or where otherwise indicated.

The Company conducts virtually all of its activities through the Operating Partnership and is its sole general partner. The Operating Partnership's partnership agreement provides that the Operating Partnership will assume and pay when due, or reimburse the Company for payment of, all costs and expenses relating to the ownership and operations of, or for the benefit of, the Operating Partnership. The partnership agreement further provides that all expenses of the Company are deemed to be incurred for the benefit of the Operating Partnership. The Company does not conduct business itself, other than (a) acting as the sole general partner of the Operating Partnership, (b) issuing public equity from time to time, and (c) guaranteeing certain unsecured debt of the Operating Partnership and certain of its subsidiaries and affiliates. The Operating Partnership holds substantially all of the assets of the business, directly or indirectly. The Operating Partnership conducts the operations of the business and is structured as a partnership with no publicly traded equity. Except for net proceeds from equity issuances made by the Company, which are generally contributed to the Operating Partnership in exchange for partnership units, the Operating Partnership generates the capital required by the business through the Operating Partnership's operations, incurrence of indebtedness, and issuance of partnership units to third parties.

This report combines the Quarterly Reports on Form 10-Q for the period ended September 30, 2025, of the Company and the Operating Partnership. We believe combining the quarterly reports into this single report results in the following benefits:

combined reports better reflect how management and investors view the business as a single operating unit;
combined reports enhance investors’ understanding of the Company and the Operating Partnership by enabling them to view the business as a whole and in the same manner as management;
combined reports are more efficient for the Company and the Operating Partnership and result in savings of time, effort and expense; and
combined reports are more efficient for investors by reducing duplicative disclosure and providing a single document for their review.

To help investors understand the significant differences between the Company and the Operating Partnership, this report presents the following separate sections for each of the Company and the Operating Partnership:

Consolidated Financial Statements;
the following Notes to Consolidated Financial Statements:
Note 7 – Preferred Stock and Units;
Note 8 – Common Stock and Units;
Note 13 – Earnings Per Share and Per Unit; and
Part I, Item 4 - Controls and Procedures; and
Part II, Item 6 - Certifications of CEO and CFO pursuant to Sections 302 and 906 of the Sarbanes-Oxley Act.

 

3


 

SOTHERLY HOTELS INC.

SOTHERLY HOTELS LP

INDEX

 

 

Page

 

 

 

 

 

PART I

Item 1.

 

Consolidated Financial Statements

 

5

 

 

 

 

 

 

Sotherly Hotels Inc.

 

 

 

Consolidated Balance Sheets as of September 30, 2025 (unaudited) and December 31, 2024

 

5

 

Consolidated Statements of Operations (unaudited) for the Three and Nine Months Ended September 30, 2025 and 2024

 

6

 

Consolidated Statements of Changes in Equity (unaudited) for the Three Months Ended March 31, June 30 and September 30, 2025 and 2024

 

7

 

Consolidated Statements of Cash Flows (unaudited) for the Nine Months Ended September 30, 2025 and 2024

 

9

 

 

 

 

 

 

Sotherly Hotels LP

 

 

 

Consolidated Balance Sheets as of September 30, 2025 (unaudited) and December 31, 2024

 

11

 

Consolidated Statements of Operations (unaudited) for the Three and Nine Months Ended September 30, 2025 and 2024

 

12

 

Consolidated Statements of Changes in Partners’ Capital (unaudited) for the Three Months Ended March 31, June 30 and September 30, 2025 and 2024

 

13

 

Consolidated Statements of Cash Flows (unaudited) for the Nine Months Ended September 30, 2025 and 2024

 

15

 

Notes to Consolidated Financial Statements (unaudited)

 

17

Item 2.

 

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

 

39

Item 3.

 

Quantitative and Qualitative Disclosures About Market Risk

 

52

Item 4

 

Controls and Procedures

 

53

 

 

 

PART II

Item 1.

 

Legal Proceedings

 

54

Item 1A.

 

Risk Factors

 

54

Item 2.

 

Unregistered Sales of Equity Securities and Use of Proceeds

 

55

Item 3.

 

Defaults Upon Senior Securities

 

55

Item 4.

 

Mine Safety Disclosures

 

56

Item 5.

 

Other Information

 

56

Item 6.

 

Exhibits

 

57

 

4


 

PART I

 

 

Item 1. Consolidated Financial Statements

SOTHERLY HOTELS INC.

CONSOLIDATED BALANCE SHEETS

 

 

 

September 30, 2025

 

 

December 31, 2024

 

 

 

(unaudited)

 

 

 

 

ASSETS

 

 

 

 

 

 

Investment in hotel properties, net

 

$

369,124,422

 

 

$

372,376,626

 

Cash and cash equivalents

 

 

9,432,658

 

 

 

7,327,880

 

Restricted cash

 

 

20,189,363

 

 

 

21,382,595

 

Accounts receivable, net

 

 

6,666,602

 

 

 

7,525,356

 

Prepaid expenses, inventory and other assets

 

 

5,968,331

 

 

 

5,763,463

 

TOTAL ASSETS

 

$

411,381,376

 

 

$

414,375,920

 

LIABILITIES

 

 

 

 

 

 

Mortgage loans, net

 

$

320,510,464

 

 

$

316,516,148

 

Unsecured notes

 

 

53,875

 

 

 

658,766

 

Finance lease liabilities

 

 

24,024,607

 

 

 

23,201,751

 

Accounts payable and accrued liabilities

 

 

22,456,213

 

 

 

26,577,504

 

Advance deposits

 

 

3,497,927

 

 

 

3,734,825

 

Dividends and distributions payable

 

 

4,082,473

 

 

 

2,088,160

 

TOTAL LIABILITIES

 

$

374,625,559

 

 

$

372,777,154

 

Commitments and contingencies (See Note 5)

 

 

 

 

 

 

EQUITY

 

 

 

 

 

 

Sotherly Hotels Inc. stockholders’ equity

 

 

 

 

 

 

Preferred stock, $0.01 par value, 11,000,000 shares authorized:

 

 

 

 

 

 

8.0% Series B cumulative redeemable perpetual preferred stock,
   
1,464,100 and 1,464,100 shares issued and outstanding; aggregate liquidation
    preference each $
44,655,050, at September 30, 2025 and
    December 31, 2024, respectively.

 

 

14,641

 

 

 

14,641

 

7.875% Series C cumulative redeemable perpetual preferred stock,
    
1,346,110 and 1,346,110 shares issued and outstanding; aggregate liquidation
    preference each $
40,940,681, at September 30, 2025 and
    December 31, 2024, respectively.

 

 

13,461

 

 

 

13,461

 

8.25% Series D cumulative redeemable perpetual preferred stock,
   
1,163,100 and 1,163,100 shares issued and outstanding; aggregate liquidation
   preference each $
35,674,458, at September 30, 2025 and
   December 31, 2024, respectively.

 

 

11,631

 

 

 

11,631

 

Common stock, par value $0.01, 69,000,000 shares authorized, 20,490,501
   shares issued and outstanding at September 30, 2025 and
19,849,165 
   shares issued and outstanding at December 31, 2024.

 

 

204,905

 

 

 

198,492

 

Additional paid-in capital

 

 

173,417,516

 

 

 

175,372,798

 

Unearned ESOP shares

 

 

 

 

 

(862,107

)

Distributions in excess of retained earnings

 

 

(136,906,225

)

 

 

(131,695,891

)

Total Sotherly Hotels Inc. stockholders’ equity

 

 

36,755,929

 

 

 

43,053,025

 

Noncontrolling interest

 

 

(112

)

 

 

(1,454,259

)

TOTAL EQUITY

 

 

36,755,817

 

 

 

41,598,766

 

TOTAL LIABILITIES AND EQUITY

 

$

411,381,376

 

 

$

414,375,920

 

 

The accompanying notes are an integral part of these consolidated financial statements.

 

 

5


 

SOTHERLY HOTELS INC.

CONSOLIDATED STATEMENTS OF OPERATIONS

(unaudited)

 

 

 

 

Three Months Ended

 

 

Three Months Ended

 

 

Nine Months Ended

 

 

Nine Months Ended

 

 

 

September 30, 2025

 

 

September 30, 2024

 

 

September 30, 2025

 

 

September 30, 2024

 

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

REVENUE

 

 

 

 

 

 

 

 

 

 

 

 

Rooms department

 

$

25,177,734

 

 

$

27,164,369

 

 

$

89,015,733

 

 

$

91,479,915

 

Food and beverage department

 

 

7,243,262

 

 

 

7,759,489

 

 

 

26,992,332

 

 

 

27,413,491

 

Other operating departments

 

 

5,592,126

 

 

 

5,776,123

 

 

 

19,111,545

 

 

 

19,049,373

 

Total revenue

 

 

38,013,122

 

 

 

40,699,981

 

 

 

135,119,610

 

 

 

137,942,779

 

EXPENSES

 

 

 

 

 

 

 

 

 

 

 

 

Hotel operating expenses

 

 

 

 

 

 

 

 

 

 

 

 

Rooms department

 

 

6,520,857

 

 

 

6,597,088

 

 

 

20,391,818

 

 

 

20,601,678

 

Food and beverage department

 

 

5,668,353

 

 

 

5,791,865

 

 

 

19,200,892

 

 

 

18,798,440

 

Other operating departments

 

 

2,104,408

 

 

 

2,318,079

 

 

 

7,165,216

 

 

 

7,509,942

 

Indirect

 

 

16,930,995

 

 

 

17,905,901

 

 

 

54,760,021

 

 

 

54,887,637

 

Total hotel operating expenses

 

 

31,224,613

 

 

 

32,612,933

 

 

 

101,517,947

 

 

 

101,797,697

 

Depreciation and amortization

 

 

4,887,979

 

 

 

4,860,548

 

 

 

14,826,055

 

 

 

14,447,789

 

Gain on disposal of assets

 

 

 

 

 

 

 

 

 

 

 

(4,400

)

Corporate general and administrative

 

 

1,385,772

 

 

 

1,471,566

 

 

 

5,573,373

 

 

 

4,968,465

 

Total operating expenses

 

 

37,498,364

 

 

 

38,945,047

 

 

 

121,917,375

 

 

 

121,209,551

 

NET OPERATING INCOME

 

 

514,758

 

 

 

1,754,934

 

 

 

13,202,235

 

 

 

16,733,228

 

Other income (expense)

 

 

 

 

 

 

 

 

 

 

 

 

Interest expense

 

 

(5,570,463

)

 

 

(5,341,825

)

 

 

(16,515,817

)

 

 

(15,231,626

)

Interest income

 

 

65,492

 

 

 

155,309

 

 

 

202,427

 

 

 

578,183

 

Other income

 

 

101,944

 

 

 

103,961

 

 

 

353,964

 

 

 

371,191

 

Loss on early extinguishment of debt

 

 

(463,195

)

 

 

 

 

 

(463,195

)

 

 

(241,878

)

Realized gain on hedging activities

 

 

 

 

 

 

 

 

 

 

 

1,041,994

 

Unrealized gain (loss) on hedging activities

 

 

26,265

 

 

 

(327,826

)

 

 

80,200

 

 

 

(1,119,247

)

Net (loss) gain on involuntary conversion of assets

 

 

(221,200

)

 

 

32,537

 

 

 

3,902,065

 

 

 

267,574

 

Net (loss) income before income taxes

 

 

(5,546,399

)

 

 

(3,622,910

)

 

 

761,879

 

 

 

2,399,419

 

Income tax provision

 

 

(11,991

)

 

 

(66,711

)

 

 

(30,319

)

 

 

(101,988

)

Net (loss) income

 

 

(5,558,390

)

 

 

(3,689,621

)

 

 

731,560

 

 

 

2,297,431

 

Add: Net loss attributable to noncontrolling interest

 

 

68,167

 

 

 

80,173

 

 

 

41,043

 

 

 

44,140

 

Net (loss) income attributable to the Company

 

 

(5,490,223

)

 

 

(3,609,448

)

 

 

772,603

 

 

 

2,341,571

 

Undeclared distributions to preferred stockholders

 

 

(1,994,313

)

 

 

(1,994,313

)

 

 

(5,982,938

)

 

 

(5,982,938

)

Net loss attributable to common stockholders

 

$

(7,484,536

)

 

$

(5,603,761

)

 

$

(5,210,335

)

 

$

(3,641,367

)

Net loss per share attributable to common stockholders:

 

 

 

 

 

 

 

 

 

 

 

 

Basic and diluted

 

$

(0.37

)

 

$

(0.29

)

 

$

(0.26

)

 

$

(0.19

)

Weighted average number of common shares outstanding

 

 

 

 

 

 

 

 

 

 

 

 

Basic and diluted

 

 

20,395,131

 

 

 

19,434,233

 

 

 

20,179,048

 

 

 

19,408,524

 

 

The accompanying notes are an integral part of these consolidated financial statements.

 

6


 

SOTHERLY HOTELS INC.

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

(unaudited)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Additional

 

 

Unearned

 

 

Distributions

 

 

 

 

 

 

 

 

 

Preferred Stock

 

 

Common Stock

 

 

Paid-

 

 

ESOP

 

 

in Excess of

 

 

Noncontrolling

 

 

 

 

 

 

Shares

 

 

Par Value

 

 

Shares

 

 

Par Value

 

 

In Capital

 

 

Shares

 

 

Retained Earnings

 

 

Interest

 

 

Total

 

Balances at December 31, 2024

 

 

3,973,310

 

 

$

39,733

 

 

 

19,849,165

 

 

$

198,492

 

 

$

175,372,798

 

 

$

(862,107

)

 

$

(131,695,891

)

 

$

(1,454,259

)

 

$

41,598,766

 

Net income

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4,684,841

 

 

 

48,685

 

 

 

4,733,526

 

Issuance of common stock

 

 

 

 

 

 

 

 

277,250

 

 

 

2,772

 

 

 

260,615

 

 

 

 

 

 

 

 

 

 

 

 

263,387

 

Preferred stock dividends declared:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Series B Preferred Stock,
   $
0.50/share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(732,049

)

 

 

 

 

 

(732,049

)

Series C Preferred Stock,
   $
0.492188/share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(662,539

)

 

 

 

 

 

(662,539

)

Series D Preferred Stock,
   $
0.515625/share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(599,723

)

 

 

 

 

 

(599,723

)

Amortization of ESOP shares

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(374,960

)

 

 

415,055

 

 

 

 

 

 

 

 

 

40,095

 

Amortization of restricted
   stock awards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18,888

 

 

 

 

 

 

 

 

 

 

 

 

18,888

 

Balances at March 31, 2025
     (unaudited)

 

 

3,973,310

 

 

$

39,733

 

 

 

20,126,415

 

 

$

201,264

 

 

$

175,277,341

 

 

$

(447,052

)

 

$

(129,005,361

)

 

$

(1,405,574

)

 

$

44,660,351

 

Net income (loss)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1,577,985

 

 

 

(21,561

)

 

 

1,556,424

 

Conversion of units in Operating Partnership to shares of common stock

 

 

 

 

 

 

 

 

364,086

 

 

 

3,641

 

 

 

(1,430,387

)

 

 

 

 

 

 

 

 

1,426,746

 

 

 

 

Preferred stock dividends declared:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Series B Preferred Stock,
   $
0.50/share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(732,050

)

 

 

 

 

 

(732,050

)

Series C Preferred Stock,
   $
0.492188/share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(662,540

)

 

 

 

 

 

(662,540

)

Series D Preferred Stock,
   $
0.515625/share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(599,723

)

 

 

 

 

 

(599,723

)

Amortization of ESOP shares

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(406,063

)

 

 

447,052

 

 

 

 

 

 

 

 

 

40,989

 

Amortization of restricted
   stock awards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

18,887

 

 

 

 

 

 

 

 

 

 

 

 

18,887

 

Balances at June 30, 2025
     (unaudited)

 

 

3,973,310

 

 

$

39,733

 

 

 

20,490,501

 

 

$

204,905

 

 

$

173,459,778

 

 

$

-

 

 

$

(129,421,689

)

 

$

(389

)

 

$

44,282,338

 

Net loss

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(5,490,223

)

 

 

(68,167

)

 

 

(5,558,390

)

Conversion of units in Operating Partnership to shares of common stock

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(68,444

)

 

 

 

 

 

 

 

 

68,444

 

 

 

 

Preferred stock dividends declared:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Series B Preferred Stock,
   $
0.50/share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(732,050

)

 

 

 

 

 

(732,050

)

Series C Preferred Stock,
   $
0.492188/share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(662,540

)

 

 

 

 

 

(662,540

)

Series D Preferred Stock,
   $
0.515625/share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(599,723

)

 

 

 

 

 

(599,723

)

Amortization of restricted
   stock awards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

26,182

 

 

 

 

 

 

 

 

 

 

 

 

26,182

 

Balances at September 30, 2025
     (unaudited)

 

 

3,973,310

 

 

$

39,733

 

 

 

20,490,501

 

 

$

204,905

 

 

$

173,417,516

 

 

$

-

 

 

$

(136,906,225

)

 

$

(112

)

 

$

36,755,817

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The accompanying notes are an integral part of these consolidated financial statements.

 

 

7


 

SOTHERLY HOTELS INC.

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

(unaudited)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Additional

 

 

Unearned

 

 

Distributions

 

 

 

 

 

 

 

 

 

Preferred Stock

 

 

Common Stock

 

 

Paid-

 

 

ESOP

 

 

in Excess of

 

 

Noncontrolling

 

 

 

 

 

 

Shares

 

 

Par Value

 

 

Shares

 

 

Par Value

 

 

In Capital

 

 

Shares

 

 

Retained Earnings

 

 

Interest

 

 

Total

 

Balances at December 31, 2023

 

 

3,973,310

 

 

$

39,733

 

 

 

19,696,805

 

 

$

196,968

 

 

$

175,779,222

 

 

$

(1,764,507

)

 

$

(125,021,013

)

 

$

(1,331,744

)

 

$

47,898,659

 

Net income (loss)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1,334,939

 

 

 

(12,118

)

 

 

1,322,821

 

Issuance of common stock

 

 

 

 

 

 

 

 

152,360

 

 

 

1,524

 

 

 

203,401

 

 

 

 

 

 

 

 

 

 

 

 

204,925

 

Preferred stock dividends declared:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Series B Preferred Stock,
   $
0.50/share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(732,050

)

 

 

 

 

 

(732,050

)

Series C Preferred Stock,
   $
0.492188/share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(662,539

)

 

 

 

 

 

(662,539

)

Series D Preferred Stock,
   $
0.515625/share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(599,723

)

 

 

 

 

 

(599,723

)

Amortization of ESOP shares

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(26,542

)

 

 

33,298

 

 

 

 

 

 

 

 

 

6,756

 

Amortization of restricted
   stock awards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

44,270

 

 

 

 

 

 

 

 

 

 

 

 

44,270

 

Balances at March 31, 2024
     (unaudited)

 

 

3,973,310

 

 

$

39,733

 

 

 

19,849,165

 

 

$

198,492

 

 

$

176,000,351

 

 

$

(1,731,209

)

 

$

(125,680,386

)

 

$

(1,343,862

)

 

$

47,483,119

 

Net income

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4,616,081

 

 

 

48,151

 

 

 

4,664,232

 

Preferred stock dividends declared:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Series B Preferred Stock,
   $
0.50/share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(732,050

)

 

 

 

 

 

(732,050

)

Series C Preferred Stock,
   $
0.492188/share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(662,539

)

 

 

 

 

 

(662,539

)

Series D Preferred Stock,
   $
0.515625/share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(599,722

)

 

 

 

 

 

(599,722

)

Amortization of ESOP shares

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(27,233

)

 

 

33,293

 

 

 

 

 

 

 

 

 

6,060

 

Amortization of restricted
   stock awards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

41,770

 

 

 

 

 

 

 

 

 

 

 

 

41,770

 

Balances at June 30, 2024
     (unaudited)

 

 

3,973,310

 

 

$

39,733

 

 

 

19,849,165

 

 

$

198,492

 

 

$

176,014,888

 

 

$

(1,697,916

)

 

$

(123,058,616

)

 

$

(1,295,711

)

 

$

50,200,870

 

Net loss

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(3,609,448

)

 

 

(80,173

)

 

 

(3,689,621

)

Preferred stock dividends declared:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Series B Preferred Stock,
   $
0.50/share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(732,051

)

 

 

 

 

 

(732,051

)

Series C Preferred Stock,
   $
0.492188/share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(662,540

)

 

 

 

 

 

(662,540

)

Series D Preferred Stock,
   $
0.515625/share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(599,723

)

 

 

 

 

 

(599,723

)

Amortization of ESOP shares

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(27,605

)

 

 

33,292

 

 

 

-

 

 

 

 

 

 

5,687

 

Amortization of restricted
   stock awards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

41,770

 

 

 

 

 

 

-

 

 

 

 

 

 

41,770

 

Balances at September 30, 2024
     (unaudited)

 

 

3,973,310

 

 

$

39,733

 

 

 

19,849,165

 

 

$

198,492

 

 

$

176,029,053

 

 

$

(1,664,624

)

 

$

(128,662,378

)

 

$

(1,375,884

)

 

$

44,564,392

 

 

The accompanying notes are an integral part of these consolidated financial statements.

 

 

8


 

SOTHERLY HOTELS INC.

CONSOLIDATED STATEMENTS OF CASH FLOWS

(unaudited)

 

 

 

Nine Months Ended

 

 

Nine Months Ended

 

 

 

 

September 30, 2025

 

 

September 30, 2024

 

 

 

 

(unaudited)

 

 

(unaudited)

 

Cash flows from operating activities:

 

 

 

 

 

 

 

Net income

 

 

$

731,560

 

 

$

2,297,431

 

Adjustments to reconcile net income to net cash
      provided by operating activities:

 

 

 

 

 

 

 

Depreciation and amortization

 

 

 

14,826,055

 

 

 

14,447,789

 

Amortization of deferred financing costs

 

 

 

660,119

 

 

 

528,485

 

Amortization of deferred lease expense

 

 

 

22,564

 

 

 

 

Amortization of mortgage premium

 

 

 

(18,203

)

 

 

(18,511

)

Amortization of finance lease liabilities

 

 

 

830,373

 

 

 

137,130

 

Net gain on involuntary conversion of assets

 

 

 

(3,902,065

)

 

 

(267,574

)

Unrealized and realized (gain) loss on hedging activities

 

 

 

(80,200

)

 

 

1,119,247

 

Gain on disposal of assets

 

 

 

 

 

 

(4,400

)

Loss on early extinguishment of debt

 

 

 

43,294

 

 

 

241,878

 

ESOP and stock - based compensation

 

 

 

408,428

 

 

 

351,193

 

Changes in assets and liabilities:

 

 

 

 

 

 

 

Accounts receivable

 

 

 

858,754

 

 

 

2,759,725

 

Prepaid expenses, inventory and other assets

 

 

 

(401,279

)

 

 

(80,121

)

Accounts payable and other accrued liabilities

 

 

 

(3,982,235

)

 

 

(358,974

)

Advance deposits

 

 

 

(236,898

)

 

 

264,030

 

Net cash provided by operating activities

 

 

 

9,760,267

 

 

 

21,417,328

 

Cash flows from investing activities:

 

 

 

 

 

 

 

Improvements and additions to hotel properties

 

 

 

(11,543,613

)

 

 

(10,106,127

)

Proceeds from involuntary conversion

 

 

 

4,033,572

 

 

 

267,574

 

Proceeds from sale of assets

 

 

 

 

 

 

4,400

 

Net cash used in investing activities

 

 

 

(7,510,041

)

 

 

(9,834,153

)

Cash flows from financing activities:

 

 

 

 

 

 

 

Proceeds from mortgage loans

 

 

 

42,000,000

 

 

 

66,250,000

 

Redemption of interest rate swap

 

 

 

 

 

 

965,000

 

Payments on mortgage loans

 

 

 

(37,998,299

)

 

 

(63,203,234

)

Payments on unsecured notes

 

 

 

(604,891

)

 

 

(630,529

)

Payments on finance lease liabilities

 

 

 

(54,271

)

 

 

(28,654

)

Payments of deferred financing costs

 

 

 

(692,595

)

 

 

(1,767,406

)

Purchase of interest rate cap

 

 

 

 

 

 

(916,000

)

Preferred dividends paid

 

 

 

(3,988,624

)

 

 

(5,982,938

)

Net cash used in financing activities

 

 

 

(1,338,680

)

 

 

(5,313,761

)

Net increase in cash, cash equivalents and restricted cash

 

 

 

911,546

 

 

 

6,269,414

 

Cash, cash equivalents and restricted cash at the beginning of the period

 

 

 

28,710,475

 

 

 

26,236,340

 

Cash, cash equivalents and restricted cash at the end of the period

 

 

$

29,622,021

 

 

$

32,505,754

 

 

9


 

Supplemental disclosures:

 

 

 

 

 

 

 

Cash paid during the period for interest

 

 

$

14,454,564

 

 

$

15,272,598

 

Cash paid during the period for income taxes

 

 

$

138,808

 

 

$

140,536

 

Cash paid for amounts included in the measurement of lease liabilities:

 

 

 

 

 

 

 

Operating cash flows for operating leases

 

 

$

423,931

 

 

$

879,940

 

Operating cash flows for finance leases

 

 

$

816,235

 

 

$

76,602

 

Financing cash flows for finance leases

 

 

$

54,271

 

 

$

23,859

 

Non-cash investing and financing activities:

 

 

 

 

 

 

 

Accrued capital expenditures

 

 

$

72,967

 

 

$

206,105

 

Remeasurement of finance lease asset and liability

 

 

$

-

 

 

$

22,352,075

 

Acquisition of finance lease assets and liabilities

 

 

$

46,754

 

 

$

179,364

 

 

The accompanying notes are an integral part of these consolidated financial statements.

 

10


 

SOTHERLY HOTELS LP

CONSOLIDATED BALANCE SHEETS

 

 

September 30, 2025

 

 

December 31, 2024

 

 

 

(unaudited)

 

 

 

 

ASSETS

 

 

 

 

 

 

Investment in hotel properties, net

 

$

369,124,422

 

 

$

372,376,626

 

Cash and cash equivalents

 

 

9,432,658

 

 

 

7,327,880

 

Restricted cash

 

 

20,189,363

 

 

 

21,382,595

 

Accounts receivable, net

 

 

6,666,602

 

 

 

7,525,356

 

Loan receivable - affiliate

 

 

 

 

 

807,160

 

Prepaid expenses, inventory and other assets

 

 

5,968,331

 

 

 

5,763,463

 

TOTAL ASSETS

 

$

411,381,376

 

 

$

415,183,080

 

LIABILITIES

 

 

 

 

 

 

Mortgage loans, net

 

$

320,510,464

 

 

$

316,516,148

 

Unsecured notes, net

 

 

53,875

 

 

 

658,766

 

Finance lease liabilities

 

 

24,024,607

 

 

 

23,201,751

 

Accounts payable and other accrued liabilities

 

 

22,456,213

 

 

 

26,577,504

 

Advance deposits

 

 

3,497,927

 

 

 

3,734,825

 

Dividends and distributions payable

 

 

4,082,473

 

 

 

2,088,160

 

TOTAL LIABILITIES

 

$

374,625,559

 

 

$

372,777,154

 

 

 

 

 

 

 

 

Commitments and contingencies (see Note 5)

 

 

 

 

 

 

 

 

 

 

 

 

 

PARTNERS’ CAPITAL

 

 

 

 

 

 

Preferred units, 11,000,000 units authorized;

 

 

 

 

 

 

8.0% Series B cumulative redeemable perpetual preferred unit;
   
1,464,100 and 1,464,100 units issued and outstanding; aggregate liquidation
   preference each $
44,655,050, at September 30, 2025 and
   December 31, 2024, respectively.

 

$

34,344,086

 

 

$

34,344,086

 

7.875% Series C cumulative redeemable perpetual preferred units,
   
1,346,110 and 1,346,110 units issued and outstanding; aggregate liquidation
   preference each $
40,940,681, at September 30, 2025 and
   December 31, 2024, respectively.

 

 

31,571,778

 

 

 

31,571,778

 

8.25% Series D cumulative redeemable perpetual preferred units,
   
1,163,100 and 1,163,100 units issued and outstanding; aggregate liquidation
   preference each $
35,674,458, at September 30, 2025 and
   December 31, 2024, respectively.

 

 

27,504,901

 

 

 

27,504,901

 

 

 

 

 

 

 

 

General Partner: 209,517 units and 206,744 units issued and outstanding as of
   September 30, 2025 and December 31, 2024, respectively.

 

 

(291,071

)

 

 

(234,736

)

Limited Partners: 20,281,084 units and 20,006,607 units issued and outstanding as
   of September 30, 2025 and December 31, 2024, respectively.

 

 

(56,373,877

)

 

 

(50,780,103

)

TOTAL PARTNERS’ CAPITAL

 

 

36,755,817

 

 

 

42,405,926

 

TOTAL LIABILITIES AND PARTNERS’ CAPITAL

 

$

411,381,376

 

 

$

415,183,080

 

The accompanying notes are an integral part of these consolidated financial statements.

 

11


 

SOTHERLY HOTELS LP

CONSOLIDATED STATEMENTS OF OPERATIONS

(unaudited)

 

 

Three Months Ended

 

 

Three Months Ended

 

 

Nine Months Ended

 

 

Nine Months Ended

 

 

 

September 30, 2025

 

 

September 30, 2024

 

 

September 30, 2025

 

 

September 30, 2024

 

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

REVENUE

 

 

 

 

 

 

 

 

 

 

 

 

Rooms department

 

$

25,177,734

 

 

$

27,164,369

 

 

$

89,015,733

 

 

$

91,479,915

 

Food and beverage department

 

 

7,243,262

 

 

 

7,759,489

 

 

 

26,992,332

 

 

 

27,413,491

 

Other operating departments

 

 

5,592,126

 

 

 

5,776,123

 

 

 

19,111,545

 

 

 

19,049,373

 

Total revenue

 

 

38,013,122

 

 

 

40,699,981

 

 

 

135,119,610

 

 

 

137,942,779

 

EXPENSES

 

 

 

 

 

 

 

 

 

 

 

 

Hotel operating expenses

 

 

 

 

 

 

 

 

 

 

 

 

Rooms department

 

 

6,520,857

 

 

 

6,597,088

 

 

 

20,391,818

 

 

 

20,601,678

 

Food and beverage department

 

 

5,668,353

 

 

 

5,791,865

 

 

 

19,200,892

 

 

 

18,798,440

 

Other operating departments

 

 

2,104,408

 

 

 

2,318,079

 

 

 

7,165,216

 

 

 

7,509,942

 

Indirect

 

 

16,930,995

 

 

 

17,905,901

 

 

 

54,760,021

 

 

 

54,887,637

 

Total hotel operating expenses

 

 

31,224,613

 

 

 

32,612,933

 

 

 

101,517,947

 

 

 

101,797,697

 

Depreciation and amortization

 

 

4,887,979

 

 

 

4,860,548

 

 

 

14,826,055

 

 

 

14,447,789

 

Gain on disposal of assets

 

 

 

 

 

 

 

 

 

 

 

(4,400

)

Corporate general and administrative

 

 

1,385,772

 

 

 

1,471,566

 

 

 

5,573,373

 

 

 

4,968,465

 

Total operating expenses

 

 

37,498,364

 

 

 

38,945,047

 

 

 

121,917,375

 

 

 

121,209,551

 

NET OPERATING INCOME

 

 

514,758

 

 

 

1,754,934

 

 

 

13,202,235

 

 

 

16,733,228

 

Other income (expense)

 

 

 

 

 

 

 

 

 

 

 

 

Interest expense

 

 

(5,570,463

)

 

 

(5,341,825

)

 

 

(16,515,817

)

 

 

(15,231,626

)

Interest income

 

 

65,492

 

 

 

155,309

 

 

 

202,427

 

 

 

578,183

 

Other income

 

 

101,944

 

 

 

103,961

 

 

 

353,964

 

 

 

371,191

 

Loss on early extinguishment of debt

 

 

(463,195

)

 

 

 

 

 

(463,195

)

 

 

(241,878

)

Realized gain on hedging activities

 

 

 

 

 

 

 

 

 

 

 

1,041,994

 

Unrealized gain (loss) on hedging activities

 

 

26,265

 

 

 

(327,826

)

 

 

80,200

 

 

 

(1,119,247

)

Net (loss) gain on involuntary conversion of assets

 

 

(221,200

)

 

 

32,537

 

 

 

3,902,065

 

 

 

267,574

 

Net (loss) income before income taxes

 

 

(5,546,399

)

 

 

(3,622,910

)

 

 

761,879

 

 

 

2,399,419

 

Income tax provision

 

 

(11,991

)

 

 

(66,711

)

 

 

(30,319

)

 

 

(101,988

)

Net (loss) income

 

 

(5,558,390

)

 

 

(3,689,621

)

 

 

731,560

 

 

 

2,297,431

 

Undeclared distributions to preferred unit holders

 

 

(1,994,313

)

 

 

(1,994,313

)

 

 

(5,982,938

)

 

 

(5,982,938

)

Net income (loss) attributable to general and limited partnership unit holders

 

$

(7,552,703

)

 

$

(5,683,934

)

 

$

(5,251,378

)

 

$

(3,685,507

)

 

 

 

 

 

 

 

 

 

 

 

 

 

Net loss attributable per general and limited partner unit:

 

 

 

 

 

 

 

 

 

 

 

 

Basic and diluted

 

$

(0.37

)

 

$

(0.28

)

 

$

(0.26

)

 

$

(0.19

)

Weighted average number of general and limited partner units
   outstanding

 

 

 

 

 

 

 

 

 

 

 

 

Basic and diluted

 

 

20,395,231

 

 

 

20,004,351

 

 

 

20,379,673

 

 

 

19,994,898

 

The accompanying notes are an integral part of these consolidated financial statements.

 

12


 

SOTHERLY HOTELS LP

CONSOLIDATED STATEMENTS OF CHANGES IN PARTNERS’ CAPITAL

(unaudited)

 

 

 

Preferred Units

 

 

General Partner

 

 

Limited Partner

 

 

 

 

 

 

Units

 

 

Series B
Amounts

 

 

Series C
Amounts

 

 

Series D
Amounts

 

 

Units

 

 

Amounts

 

 

Units

 

 

Amounts

 

 

Total

 

Balances at December 31 2024
   (unaudited)

 

 

3,973,310

 

 

$

34,344,086

 

 

$

31,571,778

 

 

$

27,504,901

 

 

 

206,744

 

 

$

(234,736

)

 

 

20,006,607

 

 

$

(50,780,103

)

 

$

42,405,926

 

Amortization of restricted
   unit awards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

189

 

 

 

 

 

 

18,699

 

 

 

18,888

 

Preferred distributions declared

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(19,943

)

 

 

 

 

 

(1,974,369

)

 

 

(1,994,312

)

Unit based compensation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2,773

 

 

 

(6,339

)

 

 

274,477

 

 

 

(85,249

)

 

 

(91,588

)

Net income

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

84,130

 

 

 

 

 

 

4,649,396

 

 

 

4,733,526

 

Balances at March 31, 2025
   (unaudited)

 

 

3,973,310

 

 

$

34,344,086

 

 

$

31,571,778

 

 

$

27,504,901

 

 

 

209,517

 

 

$

(176,699

)

 

 

20,281,084

 

 

$

(48,171,626

)

 

$

45,072,440

 

Amortization of restricted
   unit awards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

189

 

 

 

 

 

 

18,699

 

 

 

18,888

 

Preferred distributions declared

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(19,943

)

 

 

 

 

 

(1,974,370

)

 

 

(1,994,313

)

Unit based compensation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1,712

 

 

 

 

 

 

(372,813

)

 

 

(371,101

)

Net income (loss)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(19,815

)

 

 

 

 

 

1,576,239

 

 

 

1,556,424

 

Balances at June 30, 2025
   (unaudited)

 

 

3,973,310

 

 

$

34,344,086

 

 

$

31,571,778

 

 

$

27,504,901

 

 

 

209,517

 

 

$

(214,556

)

 

 

20,281,084

 

 

$

(48,923,871

)

 

$

44,282,338

 

Amortization of restricted
   unit awards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

262

 

 

 

 

 

 

25,920

 

 

 

26,182

 

Preferred distributions declared

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(19,943

)

 

 

 

 

 

(1,974,370

)

 

 

(1,994,313

)

Net loss

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(56,834

)

 

 

 

 

 

(5,501,556

)

 

 

(5,558,390

)

Balances at September 30, 2025
   (unaudited)

 

 

3,973,310

 

 

$

34,344,086

 

 

$

31,571,778

 

 

$

27,504,901

 

 

 

209,517

 

 

$

(291,071

)

 

 

20,281,084

 

 

$

(56,373,877

)

 

$

36,755,817

 

 

The accompanying notes are an integral part of these consolidated financial statements.

13


 

SOTHERLY HOTELS LP

CONSOLIDATED STATEMENTS OF CHANGES IN PARTNERS’ CAPITAL

(unaudited)

 

 

 

Preferred Units

 

 

General Partner

 

 

Limited Partner

 

 

 

 

 

 

Units

 

 

Series B
Amounts

 

 

Series C
Amounts

 

 

Series D
Amounts

 

 

Units

 

 

Amounts

 

 

Units

 

 

Amounts

 

 

Total

 

Balances at December 31, 2023

 

 

3,973,310

 

 

$

34,344,086

 

 

$

31,571,778

 

 

$

27,504,901

 

 

 

205,220

 

 

$

(171,830

)

 

 

19,855,771

 

 

$

(43,605,744

)

 

$

49,643,191

 

Amortization of restricted
   unit awards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

443

 

 

 

 

 

 

43,827

 

 

 

44,270

 

Preferred distributions declared

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(19,943

)

 

 

 

 

 

(1,974,370

)

 

 

(1,994,313

)

Unit based compensation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1,524

 

 

 

1,742

 

 

 

150,836

 

 

 

172,510

 

 

 

174,252

 

Net income

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

23,869

 

 

 

 

 

 

1,298,952

 

 

 

1,322,821

 

Balances at March 31, 2024
   (unaudited)

 

 

3,973,310

 

 

$

34,344,086

 

 

$

31,571,778

 

 

$

27,504,901

 

 

$

206,744

 

 

$

(165,719

)

 

$

20,006,607

 

 

$

(44,064,825

)

 

$

49,190,221

 

Amortization of restricted
   unit awards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

418

 

 

 

 

 

 

41,352

 

 

 

41,770

 

Preferred distributions declared

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(19,943

)

 

 

 

 

 

(1,974,367

)

 

 

(1,994,310

)

Unit based compensation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(219

)

 

 

 

 

 

(21,689

)

 

 

(21,908

)

Net income

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

30,146

 

 

 

 

 

 

4,634,086

 

 

 

4,664,232

 

Balances at June 30, 2024
   (unaudited)

 

 

3,973,310

 

 

$

34,344,086

 

 

$

31,571,778

 

 

$

27,504,901

 

 

 

206,744

 

 

$

(155,317

)

 

 

20,006,607

 

 

$

(41,385,443

)

 

$

51,880,005

 

Amortization of restricted
   unit awards

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

418

 

 

 

 

 

 

41,352

 

 

 

41,770

 

Preferred distributions declared

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(19,943

)

 

 

 

 

 

(1,974,370

)

 

 

(1,994,313

)

Unit based compensation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(170

)

 

 

 

 

 

(17,274

)

 

 

(17,444

)

Net loss

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(40,248

)

 

 

 

 

 

(3,649,373

)

 

 

(3,689,621

)

Balances at September 30, 2024
   (unaudited)

 

 

3,973,310

 

 

$

34,344,086

 

 

$

31,571,778

 

 

$

27,504,901

 

 

 

206,744

 

 

$

(215,260

)

 

 

20,006,607

 

 

$

(46,985,108

)

 

$

46,220,397

 

 

The accompanying notes are an integral part of these consolidated financial statements.

 

14


 

SOTHERLY HOTELS LP

CONSOLIDATED STATEMENTS OF CASH FLOWS

(unaudited)

 

 

Nine Months Ended

 

 

Nine Months Ended

 

 

 

September 30, 2025

 

 

September 30, 2024

 

 

 

(unaudited)

 

 

(unaudited)

 

Cash flows from operating activities:

 

 

 

 

 

 

Net income

 

$

731,560

 

 

$

2,297,431

 

Adjustments to reconcile net income to net cash
provided by operating activities:

 

 

 

 

 

 

Depreciation and amortization

 

 

14,826,055

 

 

 

14,447,789

 

Amortization of deferred financing costs

 

 

660,119

 

 

 

528,485

 

Amortization of deferred lease expense

 

 

22,564

 

 

 

 

Amortization of mortgage premium

 

 

(18,203

)

 

 

(18,511

)

Amortization of finance lease liabilities

 

 

830,373

 

 

 

137,130

 

Net gain on involuntary conversion of assets

 

 

(3,902,065

)

 

 

(267,574

)

Unrealized and realized (gain) loss on hedging activities

 

 

(80,200

)

 

 

1,119,247

 

Loss on early extinguishment of debt

 

 

43,294

 

 

 

241,878

 

Gain on disposal of assets

 

 

 

 

 

(4,400

)

ESOP and unit - based compensation

 

 

(398,732

)

 

 

262,666

 

Changes in assets and liabilities:

 

 

 

 

 

 

Accounts receivable

 

 

858,754

 

 

 

2,759,725

 

Prepaid expenses, inventory and other assets

 

 

(401,279

)

 

 

(80,121

)

Accounts payable and other accrued liabilities

 

 

(3,982,235

)

 

 

(358,974

)

Advance deposits

 

 

(236,898

)

 

 

264,030

 

Net cash provided by operating activities

 

 

8,953,107

 

 

 

21,328,801

 

Cash flows from investing activities:

 

 

 

 

 

 

Improvements and additions to hotel properties

 

 

(11,543,613

)

 

 

(10,106,127

)

ESOP loan payments received

 

 

807,160

 

 

 

88,527

 

Proceeds from sale of assets

 

 

 

 

 

4,400

 

Proceeds from involuntary conversion

 

 

4,033,572

 

 

 

267,574

 

Net cash used in investing activities

 

 

(6,702,881

)

 

 

(9,745,626

)

Cash flows from financing activities:

 

 

 

 

 

 

Proceeds from mortgage loans

 

 

42,000,000

 

 

 

66,250,000

 

Redemption of interest rate swap

 

 

 

 

 

965,000

 

Payments on mortgage loans

 

 

(37,998,299

)

 

 

(63,203,234

)

Payments on unsecured notes

 

 

(604,891

)

 

 

(630,529

)

Payments on finance lease liabilities

 

 

(54,271

)

 

 

(28,654

)

Payments of deferred financing costs

 

 

(692,595

)

 

 

(1,767,406

)

Purchase of interest rate cap

 

 

 

 

 

(916,000

)

Preferred dividends paid

 

 

(3,988,624

)

 

 

(5,982,938

)

Net cash used in financing activities

 

 

(1,338,680

)

 

 

(5,313,761

)

Net increase in cash, cash equivalents and restricted cash

 

 

911,546

 

 

 

6,269,414

 

Cash, cash equivalents and restricted cash at the beginning of the period

 

 

28,710,475

 

 

 

26,236,340

 

Cash, cash equivalents and restricted cash at the end of the period

 

$

29,622,021

 

 

$

32,505,754

 

 

 

15


 

Supplemental disclosures:

 

 

 

 

 

 

Cash paid during the period for interest

 

$

14,454,564

 

 

$

15,272,598

 

Cash paid during the period for income taxes

 

$

138,808

 

 

$

140,536

 

Cash paid for amounts included in the measurement of lease liabilities:

 

 

 

 

 

 

Operating cash flows for operating leases

 

$

423,931

 

 

$

879,940

 

Operating cash flows for finance leases

 

$

816,235

 

 

$

76,602

 

Financing cash flows for finance leases

 

$

54,271

 

 

$

23,859

 

Non-cash investing and financing activities:

 

 

 

 

 

 

Accrued capital expenditures

 

$

72,967

 

 

$

206,105

 

Right of use assets acquired under lease liability

 

$

-

 

 

$

22,352,075

 

Acquisition of finance lease assets and liabilities

 

$

46,754

 

 

$

179,364

 

 

The accompanying notes are an integral part of these consolidated financial statements.

16


 

SOTHERLY HOTELS INC.

SOTHERLY HOTELS LP

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(unaudited)

 

 

1. Organization and Description of Business

Sotherly Hotels Inc. (the “Company”) is a self-managed and self-administered lodging real estate investment trust (“REIT”) that was incorporated in Maryland on August 20, 2004. The Company historically has focused on the acquisition, renovation, upbranding and repositioning of upscale to upper-upscale full-service hotels in the southern United States. The Company’s portfolio, as of September 30, 2025, consisted of investments in ten hotel properties, comprising 2,786 rooms and two hotel commercial condominium units and their associated rental programs. Seven of our hotels operate under the Hilton, DoubleTree, and Hyatt brands, and three are independent hotels.

The Company commenced operations on December 21, 2004, when it completed its initial public offering and thereafter consummated the acquisition of six hotel properties (the “Initial Properties”). Substantially all of the Company’s assets are held by, and all of its operations are conducted through, Sotherly Hotels LP (the “Operating Partnership”).

Pursuant to the terms of the Amended and Restated Agreement of Limited Partnership (the “Partnership Agreement”) of the Operating Partnership, the Company, as general partner, is not entitled to compensation for its services to the Operating Partnership. The Company, as general partner, conducts substantially all of its operations through the Operating Partnership and the Company’s administrative expenses are the obligations of the Operating Partnership. Additionally, the Company is entitled to reimbursement for any expenditure incurred by it on the Operating Partnership’s behalf.

For the Company to qualify as a REIT, it cannot operate hotels. Therefore, the Operating Partnership, which at September 30, 2025 was more than 99.9% owned by the Company, and its subsidiaries, lease its hotels to direct and indirect subsidiaries of MHI Hospitality TRS Holding, Inc., MHI Hospitality TRS, LLC and certain of its subsidiaries (collectively, “MHI TRS Entities”), each of which is a wholly-owned subsidiary of the Operating Partnership. The MHI TRS Entities have engaged Our Town Hospitality, LLC (“Our Town”), an eligible independent management company, to operate the hotels under management contracts. MHI Hospitality TRS Holding, Inc. (“MHI TRS”) is treated as a taxable REIT subsidiary for federal income tax purposes.

All references in these “Notes to Consolidated Financial Statements” to “we,” “us,” “our” and “Sotherly” refer to the Company, its Operating Partnership and its subsidiaries and predecessors, collectively, unless the context otherwise requires or where otherwise indicated.

Overview of Significant Transactions

Significant transactions occurring during the current nine-month period and prior fiscal year include the following:

On February 7, 2024, affiliates of the Company entered into loan documents to secure a $35.0 million mortgage loan on the Hotel Alba Tampa located in Tampa, Florida with Citi Real Estate Funding Inc. The Company received approximately $10.2 million in net proceeds. Pursuant to the loan documents, the mortgage loan: (i) has a principal balance of $35.0 million; (ii) has a 5 year term maturing on March 6, 2029; (iii) carries a fixed interest rate of 8.49%; (iv) requires payments of interest only; (v) is guaranteed by the Operating Partnership only for traditional “bad boy” acts; (vi) cannot be prepaid until the last four months of the term; and (vii) contains customary representations, warranties, covenants and events of default for a mortgage loan.

On April 29, 2024, the Company entered into a loan amendment to amend the existing mortgage on the DoubleTree by Hilton Philadelphia Airport hotel with the existing lender, TD Bank, N.A. Pursuant to the amended loan documents, the mortgage loan: (i) has a principal balance of approximately $35.9 million; (ii) extends the maturity by two years to April 29, 2026; (iii) continues to carry a floating interest rate of SOFR plus 3.50%; (iv) requires payments of interest only; (v) continues to be guaranteed by the Operating Partnership; and (vi) contains customary representations, warranties, covenants and events of default for a mortgage loan. Concurrent with the execution of the loan amendment, the Company (i) made a principal payment of $3.0 million; (ii) funded $0.3 million to the interest reserve escrow, bringing the balance in the interest reserve escrow account to $1.3 million; (iii) funded $5.0 million into a product improvement plan ("PIP") reserve account; and (iv) provided $1.7 million in additional cash collateral, of which $1.2 million can be released into the PIP reserve account pursuant to certain terms and conditions. On May 3, 2024, an affiliate of the Company entered into an interest rate cap with a notional amount of $26.0 million with Webster Bank, N.A. The cap has a strike rate of 3.0%, is indexed to SOFR, and expires on April 29, 2026.

17


 

On July 8, 2024, we secured a $26.25 million mortgage loan on the DoubleTree by Hilton Jacksonville Riverfront hotel located in Jacksonville, Florida with Fifth Third Bank, N.A. The loan provides for an additional $9.49 million available to fund a product improvement plan at the hotel; matures on July 8, 2029; and requires monthly payments of interest at a floating interest rate of SOFR plus 3.00% plus principal of $38,700.

On August 14, 2024, we secured a $5.0 million second mortgage loan on The DeSoto hotel located in Savannah, Georgia with MONY Life Insurance Company. The loan has a maturity date of July 1, 2026 and requires level payments of principal and interest at a fixed interest rate of 7.50% and amortizing on a 25-year schedule. Proceeds of the loan were used for working capital.

 

On July 24, 2025, we entered into a sale, purchase and escrow agreement to sell a portion of the real estate containing the parking garage associated with the Georgian Terrace hotel, located in Atlanta, Georgia, to Banyan Street Capital LLC for a purchase price of $17.75 million. The closing of the sale of the parking garage is subject to the waiver or satisfaction of various closing conditions, including (i) a condition related to the completion of a separate reciprocal easement agreement; (ii) a condition related to governmental approvals; (iii) a condition related to the consent of the existing mortgage lender; (iv) the satisfactory completion of a diligence review of the parking garage; (v) the accuracy of representations and warranties through closing; and (vi) conditions related to the termination of parking garage agreements and leases. The Company entered into various amendments to the sale, purchase, and escrow agreement that extended the diligence period. The closing of the transactions contemplated by the agreement was subject to these contingencies, including buyer’s investigation period, as extended, during which period buyer was entitled to terminate the agreement for any reason. On November 13, 2025, buyer sent a notice that it was terminating the agreement pursuant to such termination right.

 

On September 12, 2025, we secured a $42.0 million mortgage loan on The DeSoto hotel located in Savannah, Georgia with Citi Real Estate Funding Inc. The Company received approximately $5.78 million in net proceeds, after funding of the required lender reserves. Pursuant to the loan documents, the mortgage loan: (i) has a principal balance of $42.0 million; (ii) matures on October 6, 2030; (iii) carries a fixed interest rate of 7.13%; (iv) requires payments of interest only; (v) is guaranteed by the Operating Partnership only for traditional “bad boy” acts; (vi) can be prepaid with defeasance following a lockout period ending on the earlier of (a) three years after closing, or (b) two years after the date of securitization, if any, and can be prepaid without defeasance during the last six months of the term; and (vii) contains customary representations, warranties, covenants and events of default for a mortgage loan.

 

 

2. Summary of Significant Accounting Policies

Basis of Presentation – The consolidated financial statements of the Company presented herein include all of the accounts of Sotherly Hotels Inc., the Operating Partnership, MHI TRS and subsidiaries. All significant inter-company balances and transactions have been eliminated. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included.

The consolidated financial statements of the Operating Partnership presented herein include all of the accounts of Sotherly Hotels LP, MHI TRS and subsidiaries. All significant inter-company balances and transactions have been eliminated. Additionally, all administrative expenses of the Company and those expenditures made by the Company on behalf of the Operating Partnership are reflected as the administrative expenses, expenditures and obligations thereto of the Operating Partnership, pursuant to the terms of the Partnership Agreement.

The consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (GAAP) assuming we will continue as a going concern. As of September 30, 2025, we had non-recourse mortgages at, or past maturity totaling approximately $87.0 million as well as the mortgage on the DoubleTree by Hilton Philadelphia Airport maturing in 2026 with a balance at maturity totaling approximately $35.9 million which we will be unable to repay out of working capital. As discussed in Note 4, Debt, we intend to obtain extensions from several of our lenders. Further, as of September 30, 2025, we failed to maintain compliance with the financial covenants under the mortgage on the DoubleTree by Hilton Jacksonville Riverfront. Unless otherwise waived, we are permitted either to reduce the outstanding balance with a prepayment estimated of approximately $4.9 million or provide an equivalent amount of cash collateral until we return to compliance per the terms of the mortgage loan agreement. If required, we anticipate the placement of cash collateral with the lender before the end of December 2025.

Concurrent with the closing of the Merger described in Note 15, Subsequent Events, the Company anticipates that the mortgages on the Georgian Terrace, the DoubleTree Resort by Hilton Hollywood Beach, the DoubleTree by Hilton Jacksonville Riverfront as well as the DoubleTree by Hilton Philadelphia Airport will be fully repaid with the proceeds of new debt obtained by the Parent Parties to the Merger Agreement pursuant to the debt commitment letter referenced therein. Notwithstanding, we may also repay some of the mortgage obligations through a combination of proceeds from (i) a refinance of the mortgages on any or all of these four properties, (ii) a refinance of the mortgages on other properties, (iii) proceeds of the revolving line of credit (see Note 15, Subsequent Events), and (iv) working capital. We believe these plans will be effectively implemented. However, there can be no assurances that we will be able to obtain

18


 

sufficient financing on acceptable terms, if at all. Failure to obtain sufficient financing may result in a surrender of one or both properties collateralized by these non-recourse mortgages to their respective lenders.

 

Variable Interest Entities – The Operating Partnership is a variable interest entity. The Company’s only significant asset is its investment in the Operating Partnership, and consequently, substantially all of the Company’s assets and liabilities represent those assets and liabilities of the Operating Partnership and its subsidiaries. All of the Company’s debt is an obligation of the Operating Partnership and its subsidiaries. The Company was deemed to be the primary beneficiary of the Operating Partnership as substantially all of the activities of the Operating Partnership are conducted on behalf of the Company.

Investment in Hotel Properties – Investments in hotel properties include investments in operating properties which are recorded at fair value on the acquisition date and allocated to land, property and equipment and identifiable intangible assets. If substantially all the fair value of the gross assets acquired are concentrated in a single identifiable asset, the asset is not considered a business. When we conclude that an acquisition meets this threshold, acquisition costs will be capitalized as part of our allocation of the purchase price of the acquired asset. We capitalize the costs of significant additions and improvements that materially upgrade, increase the value of or extend the useful life of the property. These costs may include refurbishment, renovation, and remodeling expenditures, as well as certain direct internal costs related to construction projects. Upon the sale or retirement of a fixed asset, the cost and related accumulated depreciation are removed from our accounts, and any resulting gain or loss is included in the statements of operations.

Depreciation is computed using the straight-line method over the estimated useful lives of the assets, generally 7 to 39 years for buildings and building improvements and 3 to 10 years for furniture, fixtures and equipment.

The Company assesses the carrying value of its investments in hotel properties whenever events or changes in circumstances indicate that the carrying value of the hotel properties may not be recoverable. Events or circumstances that may cause a review include, but are not limited to, adverse permanent changes in the demand for lodging at the properties due to declining national or local economic conditions and/or new hotel construction in markets where the hotels are located. When such conditions exist, management performs an analysis to determine if the estimated undiscounted future cash flows from operations and the proceeds from the ultimate disposition of a hotel property exceeds its carrying value. If the estimated undiscounted future cash flows are found to be less than the carrying amount of the asset, an adjustment to reduce the carrying amount to the related hotel property’s estimated fair market value would be recorded and an impairment loss recognized.

The Company recognized no impairment losses for the three and nine months ended September 30, 2025 and 2024.

Cash and Cash Equivalents – The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents.

Restricted Cash – Restricted cash includes real estate tax escrows, insurance escrows, mortgage servicing and reserves for replacements of furniture, fixtures and equipment pursuant to certain requirements in our various mortgage agreements.

 

 

 

 

As of

 

 

As of

 

 

 

 

September 30, 2025

 

 

September 30, 2024

 

Cash and cash equivalents

 

 

$

9,432,658

 

 

$

14,017,642

 

Restricted cash

 

 

 

20,189,363

 

 

 

18,488,112

 

Cash, cash equivalents and restricted cash at the end of the period

 

 

$

29,622,021

 

 

$

32,505,754

 

Concentration of Credit Risk – The Company holds cash accounts at several institutions in excess of the Federal Deposit Insurance Corporation (the “FDIC”) protection limits of $250,000. Our exposure to credit loss in the event of the failure of these institutions is represented by the FDIC protection limit and the total amounts on deposit. Management monitors, on a regular basis, the financial condition of the financial institutions along with the balances there on deposit to minimize our potential risk.

Accounts Receivable – Accounts receivable consists primarily of amounts due from hotel guests including payments rendered by credit card for which we are awaiting payment from the merchant processor. Most of our revenue is collected through payment by cash or credit card on or in advance of the date of service, with limited extension of credit to a small number of customers. An allowance for potential credit losses is provided against the portion of accounts receivable that is estimated to be uncollectible.

Inventories – Inventories, consisting primarily of food and beverages, are stated at the lower of cost or net realizable value, with cost determined on a method that approximates first-in, first-out basis.

19


 

Franchise License Fees – Fees expended to obtain or renew a franchise license are amortized over the life of the license or renewal. The unamortized franchise fees as of September 30, 2025 and December 31, 2024 were $278,577 and $311,753, respectively and are included in prepaid expenses, inventory and other assets on the balance sheet. Amortization expense for the three months ended September 30, 2025 and 2024, each totaled $11,058, and for the nine months ended September 30, 2025 and 2024, each totaled $33,176, respectively.

Deferred Financing Costs – Deferred financing costs are recorded at cost and consist of loan fees and other costs incurred in issuing debt and are reflected in mortgage loans, net and unsecured notes, net on the consolidated balance sheets. Deferred offering costs are recorded at cost and consist of offering fees and other costs incurred in advance of issuing equity and are reflected in prepaid expenses, inventory and other assets on the consolidated balance sheets. Amortization of deferred financing costs is computed using a method that approximates the effective interest method over the term of the related debt and is included in interest expense in the consolidated statements of operations.

Derivative Instruments – Our derivative instruments are measured at fair value and either reflected as prepaid expenses, inventory and other assets or as accounts payable and accrued liabilities on the consolidated balance sheets. Derivative instruments used to hedge the exposure to changes in the fair value of an asset, liability, or firm commitment attributable to a particular risk, such as an interest rate risk, are considered fair value hedges. Derivative instruments used to hedge exposure to variability in expected future cash flows, or other types of forecasted transactions, are considered cash flow hedges. For a derivative instrument designated as a cash flow hedge, the change in fair value each period is reported in accumulated other comprehensive income in stockholders’ equity and partners’ capital to the extent the hedge is effective. For a derivative instrument designated as a fair value hedge, the change in fair value each period is reported in earnings along with the change in fair value of the hedged item attributable to the risk being hedged. For a derivative instrument that does not qualify for hedge accounting or is not designated as a hedge, the change in fair value each period is reported in earnings.

The Company uses derivative instruments to add stability to interest expense and to manage our exposure to interest-rate movements. To accomplish this objective, we use interest rate swaps or interest rate caps which act as cash flow hedges and are not designated as hedges. We value any interest rate swaps or interest rate caps at fair value, which we define as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). We do not enter into contracts to purchase or sell derivative instruments for speculative trading purposes.

Fair Value Measurements –

We classify the inputs used to measure fair value into the following hierarchy:

 

Level 1

Unadjusted quoted prices in active markets for identical assets or liabilities.

Level 2

Unadjusted quoted prices in active markets for similar assets or liabilities, or unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs other than quoted prices that are observable for the asset or liability.

Level 3

Unobservable inputs for the asset or liability.

 

The Company endeavors to utilize the best available information in measuring fair value. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The following table represents our assets and liabilities measured at fair value and the basis for that measurement. Our interest rate cap is the only asset or liability measured at fair value on a recurring basis. There were no non-recurring assets or liabilities for fair value measurements as of September 30, 2025 and December 31, 2024, respectively.

 

September 30, 2025

 

December 31, 2024

 

 

Carrying Amount

 

Fair Value

 

Carrying Amount

 

Fair Value

 

Financial Assets

 

 

 

 

 

 

 

 

Interest-rate cap(1)

$

116,133

 

$

116,133

 

$

379,433

 

$

379,433

 

 

 

 

 

 

 

 

 

 

Financial Liabilities

 

 

 

 

 

 

 

 

Mortgage loans

$

(320,510,464

)

$

(322,134,267

)

$

(316,516,148

)

$

(315,981,358

)

(1)
The interest-rate cap agreement allows the Company to receive a variable rate of interest based upon the amount in which 1-month SOFR exceeds 3.0% on a notional amount of $26.0 million on the DoubleTree by Hilton Philadelphia Airport. The interest rate cap terminates on May 1, 2026.

 

20


 

The fair value of the Company’s interest rate cap agreement was determined using the market standard methodology of netting the discounted future fixed cash payments and the discounted expected variable cash receipts, which is considered a Level 2 measurement under the fair value hierarchy. The variable cash receipts are based on an expectation of future interest rates (forward yield curves) derived from observable market interest rates.

The Company estimates the fair value of its mortgage loans by discounting the future cash flows of each loan at estimated market rates consistent with the maturity of a mortgage loan with similar credit terms and credit characteristics, which are Level 2 inputs under the fair value hierarchy. Market rates take into consideration general market conditions and maturity.

 

Noncontrolling Interest in Operating Partnership – Certain hotel properties were acquired, in part, by the Operating Partnership through the issuance of limited partnership units of the Operating Partnership. The noncontrolling interest in the Operating Partnership is: (i) increased or decreased by the limited partners’ pro-rata share of the Operating Partnership’s net income or net loss, respectively; (ii) decreased by distributions; (iii) decreased by redemption of partnership units for the Company’s common stock; and (iv) adjusted to equal the net equity of the Operating Partnership multiplied by the limited partners’ ownership percentage immediately after each issuance of units of the Operating Partnership and/or the Company’s common stock through an adjustment to additional paid-in capital. Net income or net loss is allocated to the noncontrolling interest in the Operating Partnership based on the weighted average percentage ownership throughout the period.

Revenue Recognition – Revenue consists of amounts derived from hotel operations, including the rental of rooms, sales of food and beverage, and other ancillary services. Room revenue is recognized over a customer’s hotel stay. Revenue from food and beverage and other ancillary services is generated when a customer chooses to purchase goods or services separately from a hotel room and revenue is recognized on these distinct goods and services at the point in time or over the time period that goods or services are provided to the customer. Some contracts for rooms or food and beverage services require pre-payment which is recorded as advanced deposits (or contract liabilities) shown on our consolidated balance sheets and recognized once the performance obligations are satisfied.

Certain ancillary services are provided by third parties and the Company assesses whether it is the principal or agent in these arrangements. If the Company is the agent, revenue is recognized based upon the gross commission earned from the third party. If the Company is the principal, the Company recognizes revenue based upon the gross sales price. With respect to the hotel condominium rental programs that the Company operates at the Lyfe Resort & Residences (f/k/a Hyde Resort & Residences) and Hyde Beach House Resort & Residences, the Company has determined that it is an agent and recognizes revenue based on its share of revenue earned under the rental agency agreement.

The Company collects sales, use, occupancy and similar taxes at its hotels which are presented on a net basis on the consolidated statements of operations.

Income Taxes – The Company has elected to be taxed as a REIT under Sections 856 through 860 of the Internal Revenue Code of 1986, as amended. As a REIT, the Company generally will not be subject to federal income tax. MHI TRS, our wholly-owned taxable REIT subsidiary which leases our hotels from subsidiaries of the Operating Partnership, is subject to federal and state income taxes.

The Company accounts for income taxes using the asset and liability method under which deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. A valuation allowance is required for deferred tax assets if, based on all available evidence, it is “more-likely-than-not” that all or a portion of the deferred tax asset will or will not be realized due to the inability to generate sufficient taxable income in certain financial statement periods. The “more-likely-than-not” analysis means the likelihood of realization is greater than 50%, that we either will or will not be able to fully utilize the deferred tax assets against future taxable income. The net amount of deferred tax assets that are recorded on the financial statements must reflect the tax benefits that are expected to be realized using these criteria. As of September 30, 2025, we have determined that it is more-likely-than-not that we will not be able to fully utilize our deferred tax assets for future tax consequences, therefore a 100% valuation allowance is required. As of September 30, 2025 and December 31, 2024, net deferred tax assets each totaled $0.

As of September 30, 2025 and December 31, 2024, the Company had no uncertain tax positions. Our policy is to recognize interest and penalties related to uncertain tax positions in income tax expense. As of September 30, 2025, the tax years that remain subject to examination by the major tax jurisdictions to which the Company is subject generally include 2011 through 2024. In addition, as of September 30, 2025, the tax years that remain subject to examination by the major tax jurisdictions to which MHI TRS is subject, because of open NOL carryforwards, generally include 2009 through 2024.

The Operating Partnership is generally not subject to federal and state income taxes as the unit holders of the Partnership are subject to tax on their respective shares of the Partnership’s taxable income.

21


 

Stock-based Compensation – The Company’s 2022 Long-Term Incentive Plan (the “2022 Plan”), which the Company’s stockholders approved in April 2022, permits the grant of stock options, restricted stock, unrestricted stock and service/performance share compensation awards to its employees and directors for up to 2,000,000 shares of common stock. The Company believes that such awards better align the interests of its employees with those of its stockholders.

Under the 2022 Plan, the Company may issue a variety of service or performance-based stock awards, including non-qualified stock options. The value of the awards is charged to compensation expense on a straight-line basis over the vesting or service period based on the value of the award as determined by the Company’s stock price on the date of grant or issuance. As of September 30, 2025, the Company has made cumulative awards totaling 881,278 shares to certain executives and its independent directors, of which 247,750 were originally restricted. As of September 30, 2025, 92,000 shares remain restricted and will fully vest by March 2027. Total compensation cost recognized under the 2022 Plan for the three months ended September 30, 2025 and 2024 was $26,182 and $18,888, respectively, and for the nine months ended September 30, 2025 and 2024 was $327,344 and $264,087, respectively,

The Company’s 2013 Long-Term Incentive Plan (the “2013 Plan”), which the Company’s stockholders approved in April 2013, permitted the grant of stock options, restricted stock, unrestricted stock and service or performance share compensation awards to its employees and directors for up to 750,000 shares of common stock. All future awards will be made under the 2022 Plan. No awards under the 2013 Plan were made following adoption of the 2022 Plan. Total compensation cost recognized under the 2013 Plan for the three months ended September 30, 2025 and 2024 was $0 and $22,883, respectively, and for the nine months ended September 30, 2025 and 2024, was $0 and $68,648, respectively.

Additionally, the Company sponsors and maintains an Employee Stock Ownership Plan (“ESOP”) and related trust for the benefit of its eligible employees. We reflect unearned ESOP shares as a reduction of stockholders’ equity. Dividends on unearned ESOP shares, when paid, are considered a compensation expense. The Company recognizes compensation expense equal to the fair value of the Company’s ESOP shares during the periods in which they are committed to be released. For the three months ended September 30, 2025 and 2024, the ESOP compensation cost was $0 and $5,687, respectively, and for the nine months ended September 30, 2025 and 2024, the ESOP compensation cost was $81,085 and $18,505, respectively. To the extent that the fair value of the Company’s ESOP shares differs from the cost of such shares, the differential is recognized as additional paid in capital. Because the ESOP was internally leveraged through a loan from the Company to the ESOP, the loan receivable by the Company from the ESOP was not reported as an asset nor was the debt of the ESOP shown as a liability in the consolidated financial statements.

Advertising – Advertising costs, including internet advertising, were approximately $0.8 million and $0.7 million for the three months ended September 30, 2025 and 2024, respectively, and were approximately $2.3 million and $2.1 million for the nine months ended September 30, 2025 and 2024, respectively. Advertising costs are expensed as incurred and included in indirect hotel operating expenses in the consolidated statement of operations.

 

Business Interruption Proceeds – Insurance recoveries for business interruption recognized during the three and nine months ended September 30, 2025 were approximately $0.1 million and $0.7 million, respectively. The insurance proceeds were reflected in the consolidated statements of operations in other operating departments revenue and relate to continuing operational impact on the Hotel Alba in Tampa, Florida by Hurricane Helene, which damaged the hotel in September 2024. There were no insurance recoveries for business interruption for the three and nine months ended September 30, 2024.

Involuntary Conversion of Assets – The Company generally recognizes gains or losses on involuntary conversions of assets when insurance proceeds related to physical damage to one of our properties exceed or fall short of the un-depreciated cost of the assets sustaining damage. For the three months ended September 30, 2025, we recognized a loss of approximately $0.2 million compared to a gain of approximately $0.0 million for the three months ended September 30, 2024. For the nine months ended September 30, 2025 and 2024, we recognized a gain of approximately $3.9 million and $0.3 million, respectively. The gain on involuntary conversion of assets for the nine months ended September 30, 2025 primarily relates to the proceeds received for damage to the Hotel Alba in Tampa, Florida by Hurricane Helene in September 2024.

Comprehensive Income – Comprehensive income as defined, includes all changes in equity during a period from non-owner sources. We do not have any items of comprehensive income other than net income.

Segment InformationThe Company allocates resources and assesses operating performance based on individual hotel properties. The Company considers each of our hotel properties to be an operating segment but combines each operating segment into one reportable segment: investment in hotel properties.

Use of EstimatesThe preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities

22


 

at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

New Accounting Pronouncements

In October 2023, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2023-06, Disclosure Improvements: Codification Amendments in Response to the SEC's Disclosure Update and Simplification Initiative ("ASU 2023-06"). ASU 2023-06 incorporates 14 of the 27 disclosure requirements published in SEC Release No. 33-10532 - Disclosure Update and Simplification into various topics within the Accounting Standards Codification ("ASC"). ASU 2023-06's amendments represent clarifications to, or technical corrections of, current requirements. For SEC registrants, the effective date for each amendment will vary based on the date on which the SEC removes that related disclosure from its rules. If the SEC does not act to remove its related requirement by June 30, 2027, any related FASB amendments will be removed from the ASC and will not be effective. Early adoption is prohibited. The Company is currently assessing the potential impacts of ASU 2023-06 and does not expect it to have a material effect on its consolidated financial statements and disclosures.

In March 2024, the FASB issued ASU 2024-01, Compensation—Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards (“ASU 2024-01”), to clarify the scope application of profits interest and similar awards by adding illustrative guidance in ASC 718, Compensation—Stock Compensation ("ASC 718"). ASU 2024-01 clarifies how to determine whether profits interest and similar awards should be accounted for as a share-based payment arrangement (ASC 718) or as a cash bonus or profit-sharing arrangement (ASC 710, Compensation—General, or other guidance) and applies to all reporting entities that account for profits interest awards as compensation to employees or non-employees. In addition to adding the illustrative guidance, ASU 2024-01 modified the language in paragraph 718-10-15-3 to improve its clarity and operability without changing the guidance. ASU 2024-01 is effective for fiscal years beginning after December 15, 2024, including interim periods within those annual periods. Early adoption is permitted. The amendments should be applied either retrospectively to all prior periods presented in the financial statements, or prospectively to profits interests and similar awards granted or modified on or after the adoption date. The adoption of the ASU 2024-01 had no material impact on our consolidated financial statements and disclosures.

In November 2024, the FASB issued ASU 2024-03, Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures (Subtopic 220-40). The amendments improve the disclosures about a public business entity’s expenses and address requests from investors for more detailed information about the types of expenses (including purchases of inventory, employee compensation, depreciation, amortization, and depletion) in commonly presented expense captions (such as cost of sales and research and development). The amendments are effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. The Company is currently assessing the impacts of adopting ASU 2024-03 on its consolidated financial statements and disclosures.

 

3. Investment in Hotel Properties, Net

Investment in hotel properties, net as of September 30, 2025 and December 31, 2024 consisted of the following:

 

 

September 30, 2025

 

 

December 31, 2024

 

 

 

 

 

 

 

 

Land and land improvements

 

$

61,483,688

 

 

$

61,370,250

 

Buildings and improvements

 

 

435,868,790

 

 

 

428,355,821

 

Right of use assets

 

 

3,658,354

 

 

 

3,727,805

 

Finance lease right of use assets

 

 

23,068,236

 

 

 

23,021,483

 

Furniture, fixtures and equipment

 

 

56,495,226

 

 

 

53,820,118

 

 

 

 

580,574,294

 

 

 

570,295,477

 

Less: accumulated depreciation

 

 

(211,449,872

)

 

 

(197,918,851

)

Investment in Hotel Properties, Net

 

$

369,124,422

 

 

$

372,376,626

 

23


 

4. Debt

Mortgage Loans, Net. As of September 30, 2025 and December 31, 2024, we had approximately $320.5 million and approximately $316.5 million of outstanding mortgage debt, respectively. The following table sets forth our mortgage debt obligations on our hotels.

 

 

Balance Outstanding as of

 

 

 

 

 

 

 

 

 

 

 

September 30,

 

 

December 31,

 

 

Prepayment

 

Maturity

 

Amortization

 

Interest

 

Property

2025

 

 

2024

 

 

Penalties

 

Date

 

Provisions

 

Rate

 

The DeSoto (1)

 

42,000,000

 

 

 

34,219,589

 

 

Yes

 

10/06/2030

 

(1)

 

7.130%

 

DoubleTree by Hilton Jacksonville
   Riverfront
 (2)

 

25,708,200

 

 

 

26,056,500

 

 

None

 

07/08/2029

 

25 years

 

SOFR plus 3.00%

 

DoubleTree by Hilton Laurel (3)

 

10,000,000

 

 

 

10,000,000

 

 

(3)

 

05/06/2028

 

(3)

 

7.350%

 

DoubleTree by Hilton Philadelphia Airport (4)

 

35,915,488

 

 

 

35,915,488

 

 

None

 

04/29/2026

 

(4)

 

SOFR plus 3.50%

 

DoubleTree Resort by Hilton Hollywood
   Beach
(5)

 

49,312,150

 

 

 

50,211,533

 

 

None

 

(5)

 

30 years

 

4.913%

 

Georgian Terrace (6)

 

37,715,210

 

 

 

38,375,095

 

 

None

 

(6)

 

30 years

 

4.420%

 

Hotel Alba Tampa, Tapestry Collection by Hilton (7)

 

35,000,000

 

 

 

35,000,000

 

 

(7)

 

03/06/2029

 

(7)

 

8.490%

 

Hotel Ballast Wilmington, Tapestry Collection by
   Hilton
(8)

 

29,003,125

 

 

 

29,770,045

 

 

Yes

 

01/01/2027

 

25 years

 

4.250%

 

Hyatt Centric Arlington (9)

 

44,424,021

 

 

 

45,317,273

 

 

Yes

 

10/01/2028

 

30 years

 

5.250%

 

The Whitehall (10)

 

13,566,108

 

 

 

13,777,078

 

 

None

 

02/26/2028

 

25 years

 

PRIME plus 1.25%

 

Total Mortgage Principal Balance

$

322,644,302

 

 

$

318,642,601

 

 

 

 

 

 

 

 

 

 

Deferred financing costs, net

 

(2,133,838

)

 

 

(2,144,656

)

 

 

 

 

 

 

 

 

 

Unamortized premium on loan

 

-

 

 

 

18,203

 

 

 

 

 

 

 

 

 

 

Total Mortgage Loans, Net

$

320,510,464

 

 

$

316,516,148

 

 

 

 

 

 

 

 

 

 

(1)

The note requires payments of interest only and cannot be prepaid without penalty until the last four months of the loan term.

(2)

The note provides for an initial tranche in the amount of $26.25 million and a renovation tranche in the amount of $9.49 million.

(3)

The note requires payments of interest only and cannot be prepaid without penalty until the last four months of the loan term.

(4)

The note requires payments of interest only. On May 3, 2024, we entered into an interest rate cap with a notional amount of $26.0 million with Webster Bank, N.A. The cap has a strike rate of 3.0%, is indexed to SOFR, and expires on May 1, 2026.

(5)

The note matured on October 1, 2025 and is in default. The Company is in discussion with the special servicer and has proposed terms for an extension which are under consideration.

(6)

The note matured on June 1, 2025 and is in default. The Company is in discussion with the special servicer and has proposed terms for a 1-year extension which are under consideration.

(7)

The note requires payments of interest only and cannot be prepaid until the last four months of the term.

(8)

The note amortizes on a 25-year schedule after an initial interest-only period of one year and cannot be prepaid without penalty until the last four months of the loan term.

(9)

The note cannot be prepaid without penalty until the final 4 months of the term.

(10)

The note bears a floating interest rate of New York Prime Rate plus 1.25%, with a floor of 7.50%.

 

As of September 30, 2025, the Company was in compliance with all debt covenants, current on all loan payments and not otherwise in default under any of our mortgage loans, with the exception of (i) a payment at maturity default on the non-recourse mortgage on the Georgian Terrace; (ii) an imminent payment at maturity default on the non-recourse mortgage on the DoubleTree Resort by Hilton Hollywood Beach occurring on October 1, 2025; and (iii) a covenant default on the DoubleTree by Hilton Jacksonville Riverfront. We have requested a 1-year extension on the mortgage on the Georgian Terrace. We have requested an extension on the mortgage on the DoubleTree Resort by Hilton Hollywood Beach. We have requested a waiver from the lender of the mortgage on the DoubleTree by Hilton Jacksonville Riverfront. Additionally, the mortgage on the DoubleTree by Hilton Philadelphia Airport matures in April 2026.

 

Concurrent with the closing of the Merger described in Note 15, Subsequent Events, the Company anticipates that the mortgages on the Georgian Terrace, the DoubleTree Resort by Hilton Hollywood Beach, the DoubleTree by Hilton Jacksonville Riverfront as well as the DoubleTree by Hilton Philadelphia Airport will be fully repaid with the proceeds of new debt obtained by the Parent Parties to the Merger Agreement pursuant to the debt commitment letter referenced therein.

 

Total future mortgage debt maturities for the remaining three and twelve-month periods, without respect to any extension of loan maturity or loan modification after September 30, 2025, were as follows:

 

For the remaining three months ending December 31, 2025

$

87,782,115

 

December 31, 2026

 

39,026,812

 

December 31, 2027

 

29,804,854

 

December 31, 2028

 

64,831,621

 

December 31, 2029

 

59,198,900

 

December 31, 2030

 

42,000,000

 

Total future maturities

$

322,644,302

 

 

24


 

Unsecured Notes. The Operating Partnership and certain of its subsidiaries have received PPP Loans administered by the U.S. Small Business Administration pursuant to the CARES Act. Each PPP Loan had an initial term of two years, with the ability to extend the loan to five years, if not forgiven, and carries an interest rate of 1.00%. Equal payments of principal and interest begin no later than 10 months following origination of the loan and are amortized over the remaining term of the loan. Pursuant to the terms of the CARES Act, the proceeds of each PPP Loan may be used for payroll costs, mortgage interest, rent or utility costs. The promissory note for each PPP Loan contains customary events of default relating to, among other things, payment defaults and breach of representations and warranties or of provisions of the relevant promissory note.

Under the terms of the CARES Act, each borrower can apply for and be granted forgiveness for all or a portion of the PPP Loan. Such forgiveness will be determined, subject to limitations, based on the use of loan proceeds in accordance with the terms of the CARES Act. No assurance is provided that any borrower will obtain forgiveness under any relevant PPP Loan in whole or in part.

On April 16, 2020, we entered into a promissory note with Village Bank in connection with a PPP Loan and received proceeds of $333,500. We are required to make monthly payments of $18,000 through December 25, 2025.

On April 28, 2020, we entered into a promissory note and received proceeds of approximately $9.4 million under a PPP Loan from Fifth Third Bank, National Association. On December 9, 2022, we were notified we had received principal forgiveness in the amount of approximately $4.6 million and made monthly payments of $56,809 through July 1, 2025 to fully extinguish the loan.

On May 6, 2020, we entered into a second promissory note with Fifth Third Bank, National Association and received proceeds of $952,700 under a PPP Loan. On February 3, 2023, we were notified we had received principal forgiveness in the amount of approximately $268,309 and made monthly payments of $13,402 through May 6, 2025 to fully extinguish the loan.

At September 30, 2025 and December 31, 2024, the PPP loans had a cumulative balance of approximately $0.1 million and approximately $0.7 million, respectively.

5. Commitments and Contingencies

Employment Agreements - The Company has entered into various employment contracts with employees that could result in obligations by the Company to those employees in the event of a change in control or termination without cause.

Management Agreements – As of September 30, 2025, our ten wholly-owned hotels, and our two condo-hotel rental programs, operated under management agreements with Our Town (see Note 8). The management agreements expire on March 31, 2035 and may be extended for up to two additional periods of five years each, subject to the approval of both parties. Each of the individual hotel management agreements may be terminated earlier than the stated term upon the sale of the hotel covered by the respective management agreement, in which case we may incur early termination fees.

Franchise Agreements – As of September 30, 2025, seven of our hotels operate under franchise licenses from national hotel companies. Under the franchise agreements, we are required to pay a franchise fee generally between 3.0% and 5.0% of room revenues, plus additional fees for marketing, central reservation systems, and other franchisor programs and services that amount to between 3.0% and 4.0% of gross revenues from the hotels. The franchise agreements currently in force expire between October 2027 and March 2038. Each of our franchise agreements provides for early termination fees in the event the agreement is terminated before the stated term.

Restricted Cash Reserves – Each month, we are required to escrow with the lenders on the Hotel Ballast, The DeSoto, the DoubleTree by Hilton Laurel, the DoubleTree Resort by Hilton Hollywood Beach, the Hotel Alba, the Whitehall, the Hyatt Centric Arlington and the Georgian Terrace an amount equal to one-twelfth (1/12) of the annual real estate taxes due for the properties. The lenders on the DoubleTree Resort by Hilton Hollywood Beach as well as the Hotel Alba also require us to escrow an amount each month equal to one-twelfth (1/12) of the annual insurance premiums. Several of our lenders also required us to establish individual property improvement funds to cover the cost of replacing capital assets at our properties. Each month, those contributions equal 4.0% of gross revenues for the Hotel Ballast, The DeSoto, the DoubleTree by Hilton Laurel, the DoubleTree Resort by Hilton Hollywood Beach, the Hotel Alba, The Whitehall and the Georgian Terrace and equal 4.0% of room revenues for the DoubleTree by Hilton Philadelphia Airport and the Hyatt Centric Arlington. Lastly, the lenders on The DeSoto and the Hotel Alba require us to make contributions to seasonality reserves during certain months of the year to provide for the payment of debt service during periods of seasonally low revenue and profitability.

ESOP Loan Commitment – The Company’s board of directors approved the ESOP on November 29, 2016, which was adopted by the Company in December 2016 and effective January 1, 2016. The ESOP is a non-contributory defined contribution plan covering all employees of the Company. The ESOP is a leveraged ESOP, meaning funds are loaned to the ESOP from the Company. The Company

25


 

entered into a loan agreement with the ESOP on December 29, 2016, pursuant to which the ESOP may borrow up to $5.0 million to purchase shares of the Company’s common stock on the open market. Under the loan agreement, the aggregate principal amount outstanding at any time may not exceed $5.0 million and the ESOP may borrow additional funds up to that limit in the future, until December 29, 2036. At September 30, 2025, the balance on the loan was fully repaid, leaving capacity for additional borrowing of approximately $5.0 million under the commitment.

Litigation –The Company is involved in routine litigation arising out of the ordinary course of business, all of which we expect to be covered by insurance and we believe it is not reasonably possible such matters will have a material adverse impact on our financial condition or results of operations or cash flows.

 

6. Leases

Lease Commitments – The Company is the lessee on certain ground leases, hotel equipment leases and office space leases. Leases with durations greater than 12 months are recognized on the balance sheet as ROU assets and lease liabilities. Our leases are classified as operating or finance leases. For leases with terms greater than 12 months, at inception of the lease, we recognize a ROU asset and lease liability at the estimated present value of the minimum lease payments over the lease term. ROU assets represent our right to use an underlying asset for the lease term, and lease liabilities represent our obligation to make lease payments arising from the lease. Many of our leases include rental escalation clauses (including fixed scheduled rent increases) and renewal options that are factored into the determination of lease payments, when appropriate, which adjusts the present value of the remaining lease payments. We determine the present value of the lease payments utilizing interest rates implicit in the lease, if determinable, or, if not, we estimate the incremental borrowing rate from information available at lease commencement, such as estimates of rates we would pay for senior collateralized loans with terms similar to each lease.

Operating Leases – The ROU asset operating leases that are connected to the hotel properties are primarily included in investment in hotel properties, net, with the related lease obligations included in accounts payable and accrued liabilities on the consolidated balance sheets. Other operating leases that are not connected to the hotel properties are reflected in prepaid expenses, inventory, and other assets with the related lease obligations included in accounts payable and accrued liabilities on the consolidated balance sheets. Lease expense is recognized on a straight-line basis over the term of the respective lease, and the value of each lease intangible is amortized over the term of the respective lease. Costs related to operating ground leases and hotel equipment leases are included in hotel operating expense and property taxes, insurance and other expense, and costs related to office space leases are included in general and administrative expense in our consolidated statements of operations.

As of September 30, 2025, the Company had the following significant operating leases:

We lease 2,086 square feet of commercial space next to The DeSoto for use as an office, retail or conference space, or for any related or ancillary purposes for the hotel and/or atrium space. In December 2007, we signed an amendment to the lease to include rights to the outdoor esplanade adjacent to the leased commercial space. The areas are leased under a six-year operating lease, which expired October 31, 2006 and has been renewed for the fourth of five optional five-year renewal periods expiring October 31, 2026. Rent expense for this operating lease for the three months ended September 30, 2025 and 2024, totaled $18,771 and $20,983, respectively, and for the nine months ended September 30, 2025 and 2024, totaled $56,313 and $62,949, respectively, and is included in indirect expenses.

We lease, as landlord, the entire fourteenth floor of The DeSoto hotel property to The Chatham Club, Inc. under a 99 year lease expiring July 31, 2086. This lease was assumed upon the purchase of the building under the terms and conditions agreed to by the previous owner of the property. No rental income is recognized under the terms of this lease as the original lump sum rent payment of $990 was received by the previous owner and not prorated over the life of the lease.

We lease land adjacent to the Hotel Alba Tampa for use as parking under a five-year renewable agreement with the Florida Department of Transportation that commenced in July 2019 with an initial term of five years and was renewed for an additional five years. The agreement requires annual payments of $2,432, plus tax. Rent expense for the three months ended September 30, 2025 and 2024, totaled $629 and $636, respectively, and for the nine months ended September 30, 2025 and 2024 totaled $1,888 and $1,937, respectively, and is included in indirect expenses.

We lease approximately 8,500 square feet of commercial office space in Williamsburg, Virginia under an agreement with a ten-year term beginning January 1, 2020. The initial annual rent under the agreement was $218,875, with the rent for each successive annual period increasing by 3.0% over the prior annual period’s rent. In December 2023, we received a rent concession of $257,731 against accrued and unpaid rents as well as a reduction of future lease payments by one-third. Rent expense for the three months ended September 30, 2025 and 2024 totaled $42,973 and $36,566, respectively, and for the nine months ended September 30, 2025 and 2024 totaled $128,922 and $109,699, respectively, and is included in general and administrative expenses.

26


 

We lease the parking garage and poolside cabanas associated with the Hyde Beach House. The parking and cabana lease requires us to make rental payments of $270,100 per year with increases of 5% every five years and has an initial term that expires in 2034 and which may be extended for four additional renewal periods of five years each. Rent expense for the three months ended September 30, 2025 and 2024, totaled $80,870 and $68,879, respectively, and for the nine months ended September 30, 2025 and 2024, totaled $242,612 and $204,379, respectively, and is included in indirect expenses.

Finance Leases – We lease the land underlying all of the Hyatt Centric Arlington hotel pursuant to a ground lease. The initial term of the ground lease which expired July 1, 2025, required us to make rental payments of $50,000 per year in base rent and percentage rent equal to 3.5% of gross room revenue in excess of certain thresholds, as defined in the ground lease agreement. The ground lease allowed for five additional rental periods of 10 years each. Upon commencement of each renewal period, we will be required to make lease payments each year equal to 8.0% of the appraised value of the land. We exercised the renewal option for the first renewal period expiring July 1, 2035, during which total annual lease payments will be $1,792,000.

Upon the determination of the lease payments commencing during the first renewal period, the lease was reassessed and remeasured as a finance lease as of September 1, 2024, which we record as a finance lease asset within investment in hotel properties, net and finance lease liability on our consolidated balance sheets. As a result of the reassessment and remeasurement, we recognized a finance lease asset of $22,716,081 and a finance lease liability of $22,400,000, as of September 1, 2024. In addition, our finance lease asset balance includes unamortized intangible asset for the below market ground lease assumed in 2018 with the purchase of the hotel. The finance lease asset is amortized over the term of the lease including renewal periods. Costs related to the finance lease asset are included in depreciation and amortization expense and interest expense in the Company’s consolidated statements of operations.

As of September 30, 2025, the operating and finance lease term years, weighted-average discount rates, right of use assets and lease liabilities, are as follows:

 

 

 

September 30, 2025

 

 

 

 

Operating

 

Finance

 

Weighted-average remaining lease term, including reasonably certain extension options (years)

 

 

 

27.15

 

 

49.23

 

Weighted-average discount rate

 

 

 

8.01

%

 

7.42

%

 

 

 

 

 

 

 

Right of use assets

 

 

$

4,278,956

 

$

23,068,236

 

Lease liabilities

 

 

$

(4,743,099

)

$

(24,024,607

)

 

Lease Position – The following tables set forth the lease-related assets and liabilities included in the Company’s consolidated balance sheets as of September 30, 2025 and December 31, 2024:

 

Assets

Balance Sheet Classification

September 30, 2025

 

December 31, 2024

 

 

 

 

 

 

 

Right of use assets

Prepaid expenses, inventory and other assets

$

620,602

 

$

723,732

 

Right of use assets

Investment in hotel properties, net

 

3,658,354

 

 

3,727,805

 

Finance lease right of use assets

Investment in hotel properties, net

 

23,068,236

 

 

23,021,483

 

 

 

 

 

 

 

Total lease assets

 

$

27,347,192

 

$

27,473,020

 

 

 

 

 

 

 

Liabilities

 

 

 

 

 

 

 

 

 

 

 

Lease obligations under ROU assets

Accounts payable and accrued liabilities

$

4,743,099

 

$

4,874,919

 

Finance lease liabilities

Finance lease liabilities

 

24,024,607

 

 

23,201,751

 

Total lease liabilities

 

$

28,767,706

 

$

28,076,670

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

27


 

Lease Costs – The following table sets forth the lease costs related to the Company’s operating and finance ground leases included in the Company’s consolidated statement of operations for the three months ended September 30, 2025 and 2024, and nine months ended September 30, 2025 and 2024:

 

 

Consolidated Statement of Operations

Three Months Ended

 

Three Months Ended

 

Nine Months Ended

 

Nine Months Ended

 

 

Classification

September 30, 2025

 

September 30, 2024

 

September 30, 2025

 

September 30, 2024

 

 

 

 

 

 

 

 

 

 

 

Operating lease costs

 

 

 

 

 

 

 

 

 

Fixed

Corporate general and administrative

$

47,194

 

$

39,706

 

$

141,581

 

$

119,119

 

 

Hotel operating expenses - Other operating

 

 

 

67,750

 

 

 

 

204,379

 

 

Hotel operating expenses - Indirect

 

102,029

 

 

37,803

 

 

310,663

 

 

126,467

 

Variable

Hotel operating expenses - Indirect

 

 

 

158,301

 

 

 

 

416,849

 

 

 

 

 

 

 

 

 

 

 

Finance lease costs:

 

 

 

 

 

 

 

 

 

Amortization of lease assets

Depreciation and amortization

 

129,781

 

 

49,750

 

 

388,251

 

 

67,696

 

Variable

Hotel operating expenses - Indirect

 

-

 

 

58,054

 

 

325,305

 

 

58,054

 

Interest on lease liabilities

Interest expense

 

446,064

 

 

143,269

 

 

490,930

 

 

151,512

 

Total lease costs

 

$

725,068

 

$

554,633

 

$

1,656,730

 

$

1,144,076

 

 

Undiscounted Cash Flows –The following table reconciles the undiscounted cash flows for each of the next five years and total of the anticipated remaining periods to the operating lease liabilities and finance lease liabilities included in the Company’s consolidated balance sheet as of September 30, 2025:

 

 

 

September 30, 2025

 

 

 

Operating

 

Finance

 

 

 

 

 

 

 

For the remaining three months ending December 31, 2025

 

$

136,864

 

$

472,403

 

December 31, 2026

 

 

551,689

 

 

1,886,165

 

December 31, 2027

 

 

551,196

 

 

1,878,882

 

December 31, 2028

 

 

524,984

 

 

1,874,549

 

December 31, 2029

 

 

528,701

 

 

1,856,509

 

December 31, 2030 and thereafter

 

 

10,240,006

 

 

81,567,960

 

Total undiscounted lease payments

 

 

12,533,440

 

 

89,536,468

 

Less imputed interest

 

 

(7,790,341

)

 

(65,511,861

)

Total lease liability

 

$

4,743,099

 

$

24,024,607

 

 

Lease Revenue – Several of our properties generate revenue from leasing the restaurant space within the hotel and space on the roofs of our hotels for antennas and satellite dishes. Leases for the restaurant space within the hotel are leased under 10-year leases which expire between September 2027 and May 2034 and include two additional 5-year renewal options. The leases require periodic increases in base rent and may require payments of percentage rent as well. Leases for the space on the roofs of our hotels for antennas and satellite dishes are leased under various periods ranging from 1 year to 10 years with renewal options for as many as five additional 5-year periods, with some exceptions. As of September 30, 2025, the leases for space on the roofs of our hotels expire between September 2025 and May 2028. Several leases require periodic increases in base rent. We account for the lease income as revenue from other operating departments within the consolidated statements of operations pursuant to the terms of each lease. Lease revenue was approximately $0.4

28


 

million and $0.3 million for the three months ended September 30, 2025 and 2024, respectively, and for the nine months ended September 30, 2025 and 2024, totaled approximately $1.0 million and $0.9 million, respectively.

A schedule of minimum future lease payments receivable for the remaining three and twelve month periods is as follows:

 

 

 

 

 

For the remaining three months ended December 31, 2025

 

$

371,509

 

December 31, 2026

 

 

968,214

 

December 31, 2027

 

 

759,756

 

December 31, 2028

 

 

526,551

 

December 31, 2029

 

 

533,424

 

December 31, 2030 and thereafter

 

 

1,435,593

 

Total

 

$

4,595,047

 

 

7. Preferred Stock and Units

Preferred Stock - The Company is authorized to issue up to 11,000,000 shares of preferred stock. The following table sets forth our Cumulative Redeemable Perpetual Preferred Stock by series:

 

 

 

Per

 

 

 

 

 

Number of Shares

 

 

Quarterly

 

 

 

Annum

 

 

Liquidation

 

 

Issued and Outstanding as of

 

 

Distributions

 

Preferred Stock - Series

 

Rate

 

 

Preference

 

 

September 30, 2025

 

 

December 31, 2024

 

 

Per Share

 

Series B Preferred Stock

 

 

8.000

%

 

$

25.00

 

 

 

1,464,100

 

 

 

1,464,100

 

 

$

0.500000

 

Series C Preferred Stock

 

 

7.875

%

 

$

25.00

 

 

 

1,346,110

 

 

 

1,346,110

 

 

$

0.492188

 

Series D Preferred Stock

 

 

8.250

%

 

$

25.00

 

 

 

1,163,100

 

 

 

1,163,100

 

 

$

0.515625

 

 

The Company is obligated to pay cumulative cash distributions on the preferred stock at rates in the above table per annum of the $25.00 liquidation preference per share. Holders of the Company’s preferred stock are entitled to receive distributions when authorized by the Company’s board of directors out of assets legally available for the payment of distributions. The preferred stock is not redeemable by the holders, has no maturity date and is not convertible into any other security of the Company or its affiliates. However, the Company, at its option, may redeem the preferred stock in part or in full for the amount of the liquidation preference plus any dividends in arrears as well as a pro-rata distribution for the portion of the quarterly period ending on the date of redemption.

On October 27, 2025, the Company announced that the record dates for the dividends on the Company’s Series B Preferred Stock, Series C Preferred Stock, and Series D Preferred Stock that were to be paid November 20, 2025 to shareholders of record as of October 31, 2025 have each been deferred. The payment of future dividends on all series of the Company’s preferred stock has been suspended.

The total undeclared cash dividends due on the Series B Preferred Stock, Series C Preferred Stock and Series D Preferred Stock as of September 30, 2025, are $8,052,550, $7,287,931 and $6,596,958, respectively. Undeclared preferred cumulative dividends are reported on the statements of operations but are not considered payable until declared. The preferred stock is considered permanent equity and distributions accrete as distributions are declared. As of September 30, 2025, the undeclared cumulative preferred dividends were approximately $21.9 million.

Preferred Partnership Units - The Company is the holder of the Operating Partnership’s preferred partnership units and is entitled to receive distributions when authorized by the general partner of the Operating Partnership out of assets legally available for the payment of distributions. The following table sets forth our Cumulative Redeemable Perpetual Preferred Units by series:

 

 

 

Per

 

 

 

 

 

Number of Units

 

 

Quarterly

 

 

 

Annum

 

 

Liquidation

 

 

Issued and Outstanding as of

 

 

Distributions

 

Preferred Units - Series

 

Rate

 

 

Preference

 

 

September 30, 2025

 

 

December 31, 2024

 

 

Per Unit

 

Series B Preferred Units

 

 

8.000

%

 

$

25.00

 

 

 

1,464,100

 

 

 

1,464,100

 

 

$

0.500000

 

Series C Preferred Units

 

 

7.875

%

 

$

25.00

 

 

 

1,346,110

 

 

 

1,346,110

 

 

$

0.492188

 

Series D Preferred Units

 

 

8.250

%

 

$

25.00

 

 

 

1,163,100

 

 

 

1,163,100

 

 

$

0.515625

 

 

The Operating Partnership pays cumulative cash distributions on the preferred units at rates in the above table per annum of the $25.00 liquidation preference per unit. The Company, which is the holder of the Operating Partnership’s preferred units, is entitled to receive distributions when authorized by the Operating Partnership’s general partner out of assets legally available for the payment of distributions. The preferred units are not redeemable by the holder, have no maturity date and are not convertible into any other security

29


 

of the Operating Partnership or its affiliates. The Company, as general partner, may cause the Operating Partnership to redeem preferred units in the Operating Partnership in conjunction with a redemption by the Company of its preferred stock.

In conjunction with the announcement by the Company on October 27, 2025, regarding the deferral of the previously announced record date for the dividends on the Company’s Series B Preferred Stock, Series C Preferred Stock, and Series D Preferred Stock, the general partner has also deferred the record date for distributions on the Series B Preferred Units, Series C Preferred Units and Series D Preferred Unit that were to be paid November 20, 2025 to unitholders of record as of October 31, 2025.

 

The total undeclared cash distributions due on the Series B Preferred Units, Series C Preferred Units and Series D Preferred Units as of September 30, 2025, are $8,052,550, $7,287,931 and $6,596,958, respectively. Undeclared preferred cumulative dividends are reported on the statements of operations but are not considered payable until declared. The preferred partnership units are considered permanent equity and distributions accrete as distributions are declared. As of September 30, 2025, the undeclared cumulative preferred distributions were approximately $21.9 million.

8. Common Stock and Units

Common Stock. As of September 30, 2025, the Company was authorized to issue up to 69,000,000 shares of common stock, $0.01 par value per share. Each outstanding share of common stock entitles the holder to one vote on all matters submitted to a vote of stockholders. Holders of the Company’s common stock are entitled to receive distributions when authorized by the Company’s board of directors out of assets legally available for the payment of distributions.

The following is a schedule of issuances, since January 1, 2024, of the Company’s common stock and related partnership units of the Operating Partnership:

On January 18, 2024, the Company was issued 152,360 units in the Operating Partnership and the Company issued 12,750 restricted shares of common stock to its independent directors and 139,610 vested shares of common stock to its officers and employees.

On January 2, 2025, the Company was issued 277,250 units in the Operating Partnership and the Company issued 15,000 restricted shares and 2,250 unrestricted shares of common stock to its independent directors and 260,000 vested shares of common stock to its officers and employees.

 

On May 1, 2025, three holders of partnership units in the Operating Partnership converted a total of 364,086 units for an equivalent number of shares in the Company’s stock.

As of September 30, 2025 and December 31, 2024, the Company had 20,490,501 and 19,849,165 shares of common stock outstanding, respectively.

General and Limited Partnership Units. The Company is the sole holder of general partnership units. Holders of limited partnership units other than the Company have certain redemption rights, which enable them to cause the Operating Partnership to redeem their units in exchange for shares of the Company’s common stock on a one-for-one basis or, at the option of the Company, cash per unit equal to the average of the market price of the Company’s common stock for the ten trading days immediately preceding the notice date of such redemption. The number of shares issuable upon exercise of the redemption rights will be adjusted upon the occurrence of stock splits, mergers, consolidations or similar pro-rata share transactions, which otherwise would have the effect of diluting the ownership interests of the limited partners or the stockholders of the Company.

Since January 1, 2022, there have been no issuances or redemptions of partnership units in the Operating Partnership other than the issuances of partnership units in the Operating Partnership to the Company described above. In connection with the exchange agreements described in this section, an equivalent number of preferred units held by the Company were exchanged for partnership units in the Operating Partnership.

As of September 30, 2025 and December 31, 2024, the total number of Operating Partnership units outstanding was 20,490,601 and 20,213,351, respectively.

As of September 30, 2025 and December 31, 2024, the total number of outstanding Operating Partnership units not owned by the Company was 100 and 364,186, respectively, with a fair market value of approximately less than $0.1 million and $0.3 million, respectively, based on the price per share of the common stock on such respective dates.

As of September 30, 2025, there are unpaid common dividends and distributions to holders of record as of March 13, 2020, in the amount of $2,088,160.

30


 

9. Related Party Transactions

Our Town Hospitality. Our Town is currently the management company for each of our ten wholly-owned hotels, as well as the manager of our rental programs at the Lyfe Resort & Residences and the Hyde Beach House Resort & Residences. As of September 30, 2025, an affiliate of Andrew M. Sims, our Chairman, an affiliate of David R. Folsom, our President and Chief Executive Officer, and Andrew M. Sims Jr., son of Andrew M. Sims, beneficially owned approximately 62.77%, 6.21%, and 15.0%, respectively, of the total outstanding ownership interests of Our Town. Mr. Sims, Mr. Folsom, and Mr. Sims Jr. serve as directors of Our Town. The following is a summary of the transactions between Our Town and us:

Accounts Payable. At September 30, 2025 and December 31, 2024, we owed Our Town approximately $0.9 million and $0.9 million, respectively, for reimbursement of hotel operating expenses as well as the management services described below.

Management Agreements. On September 6, 2019, the Company entered into a master agreement with Our Town related to the management of certain of our hotels, as amended on December 13, 2019 (as amended, the “OTH Master Agreement”). On December 13, 2019, and subsequent dates we entered into a series of individual hotel management agreements for the management of our hotels. The hotel management agreements for each of our ten wholly-owned hotels and the two rental programs are referred to as, individually an “OTH Hotel Management Agreement” and, together, the “OTH Hotel Management Agreements.” The term of the OTH Hotel Management Agreements extends through March 31, 2035, and may be extended for two periods of five years each.

The OTH Master Agreement expires on March 31, 2035, but shall be extended beyond 2035 for such additional periods as an OTH Hotel Management Agreement remains in effect. The base management fees for each hotel under management with Our Town is 2.50% of gross revenues. For any new individual hotel management agreements, Our Town will receive a base management fee of 2.00% of gross revenues for the first full year from the commencement date through the anniversary date, 2.25% of gross revenues the second full year, and 2.50% of gross revenues for every year thereafter.

Base management fees earned by Our Town for our properties totaled approximately $1.0 million and $1.0 million, for the three months ended September 30, 2025 and 2024, respectively, and were approximately $3.5 million and $3.5 million for the nine months ended September 30, 2025 and 2024, respectively, and included indirect hotel operating expenses on the consolidated statement of operations.

Each OTH Hotel Management Agreement sets an incentive management fee equal to 10.0% of the amount by which gross operating profit, as defined in the relevant management agreement, for a given year exceeds the budgeted gross operating profit for such year; provided, however, that the incentive management fee payable in respect of any such year shall not exceed 0.25% of the gross revenues of the hotel included in such calculation. Incentive management fees earned for the three months ended September 30, 2025 and 2024, decreased by $65,980 and $36,520, respectively, whereas the total fees earned for the nine months ended September 30, 2025 and 2024, were $12,314 and $75,145, respectively. Incentive management fees are included in indirect hotel operating expenses on the consolidated statement of operations.

Each OTH Hotel Management Agreement may be terminated in connection with a Sale of the related hotel. The OTH Master Agreement limits the termination right upon a Sale of a hotel to a third party purchaser that is not an affiliate or a related person of the Operating Partnership, the Company or the TRS Lessee, and the transaction is for consideration consisting of cash or a mixture of cash, debt and marketable securities with an aggregate value at least equal to the fair market value of the hotel. A “Sale” is defined in each of the OTH Hotel Management Agreements as any sale, assignment, transfer or other disposition, for value or otherwise, voluntary or involuntary of the landlord’s title in the hotel, or of a controlling interest therein, other than a collateral assignment intended to provide security for a loan, and includes any such disposition through the disposition of the ownership interests in the entity that holds such title and any lease or sublease of the hotel other than the hotel lease.

Each OTH Hotel Management Agreement provides for the payment of a termination fee upon the sale of the hotel equal to the lesser of the management fee paid with respect to the prior twelve months or the management fees paid for the number of months prior to the closing date of the hotel sale equal to the number of months remaining on the current term of the management agreement.

Sublease. On December 13, 2019, we entered into a sublease agreement with Our Town pursuant to which Our Town subleases 2,245 square feet of office space from Sotherly for a period of five years, with a five-year renewal that has been exercised, on terms and conditions similar to the terms of the prime lease entered into by Sotherly and the third-party owner of the property. Sublease income from Our Town was $24,461 and $32,589 for the three months ended September 30, 2025 and 2024, respectively, and was $73,384 and $97,766 for the nine months ended September 30, 2025 and 2024, respectively, and is included as an offset to the Company’s office lease expense in corporate general and administrative expenses on the consolidated statement of operations.

Employee Medical Benefits. We purchase employee medical coverage for eligible employees that are employed by Our Town and who work exclusively for our properties and elect to participate in Our Town’s self-insured plan. Gross premiums for employee

31


 

medical benefits paid by the Company (before offset of employee co-payments) were approximately $0.9 million and $1.0 million for the three months ended September 30, 2025 and 2024, respectively, and for the nine months ended September 30, 2025 and 2024, were each approximately $2.9 million and are included in hotel operating expenses on the consolidated statement of operations.

Others. We employ Robert E. Kirkland IV, the son-in-law of our Chairman, as our General Counsel. We employed Andrew M. Sims Jr., the son of our Chairman, as Vice President – Operations & Investor Relations, until his resignation on September 1, 2025. Total compensation expense for these two individuals, including salary and benefits, for the three months ended September 30, 2025 and 2024, were $139,139 and $145,744, respectively, and for the nine months ended September 30, 2025 and 2024, totaled $423,720 and $493,374, respectively.

10. Retirement Plans

401(k) Plan. We maintain a 401(k) plan for qualified employees which is subject to “safe harbor” provisions. Those provisions include a matching employer contribution consisting of 100.0% of the first 3.0% of employee contributions and 50.0% of the next 2.0% of employee contributions. In addition, all employer matching funds vest immediately. Employer matching contributions to the plan totaled $11,522 and $17,040, for the three months ended September 30, 2025 and 2024, respectively, and for the nine months ended September 30, 2025 and 2024, totaled $77,936 and $77,089, respectively.

Employee Stock Ownership Plan. The Company adopted an Employee Stock Ownership Plan in December 2016, effective January 1, 2016, which is a non-contributory defined contribution plan covering all employees of the Company. The Company sponsors and maintains the ESOP and related trust for the benefit of its eligible employees. The ESOP is a leveraged ESOP, meaning funds are loaned to the ESOP from the Company. The Company entered into a loan agreement with the ESOP on December 29, 2016, pursuant to which the ESOP may borrow up to $5.0 million to purchase shares of the Company’s common stock on the open market, which serve as collateral for the loan.

Between January 3, and February 28, 2017, the Company’s ESOP had purchased 682,500 shares of the Company’s common stock in the open market at a cost of approximately $4.9 million. Shares purchased by the ESOP are held in a suspense account for allocation among participants as contributions are made to the ESOP by the Company. The share allocations are accounted for at fair value at the date of allocation.

A total of 659,212 shares with a fair value of $527,370 remained allocated or committed to be released from the suspense account, as of September 30, 2025. We recognized as compensation cost of $0 and $5,687 for the three months ended September 30, 2025 and 2024, respectively, and $81,084 and $18,505 during the nine months ended September 30, 2025 and 2024, respectively. The were no remaining unallocated shares as of September 30, 2025. As of September 30, 2025, the ESOP held a total of 538,511 allocated shares, 120,701 committed-to-be-released shares and zero suspense shares.

The share allocations are accounted for at fair value on the date of allocation as follows:

 

 

 

September 30, 2025

 

 

December 31, 2024

 

 

 

Number of Shares

 

 

Fair Value

 

 

Number of Shares

 

 

Fair Value

 

Allocated shares

 

 

538,511

 

 

$

430,809

 

 

 

538,511

 

 

$

501,569

 

Committed to be released shares

 

 

120,701

 

 

 

96,561

 

 

 

 

 

 

 

Total Allocated and Committed-to-be-Released

 

 

659,212

 

 

$

527,370

 

 

 

538,511

 

 

$

501,569

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Unallocated shares

 

 

 

 

 

 

 

 

120,701

 

 

 

112,421

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total ESOP Shares

 

 

659,212

 

 

$

527,370

 

 

 

659,212

 

 

$

613,990

 

 

32


 

11. Indirect Hotel Operating Expenses

Indirect hotel operating expenses consists of the following expenses incurred by the hotels:

 

Three Months Ended

 

 

Three Months Ended

 

 

Nine Months Ended

 

 

Nine Months Ended

 

 

September 30, 2025

 

 

September 30, 2024

 

 

September 30, 2025

 

 

September 30, 2024

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

Sales and marketing

$

3,822,135

 

 

$

3,790,404

 

 

$

12,375,126

 

 

$

12,167,336

 

General and administrative

 

3,433,619

 

 

 

3,829,348

 

 

 

11,244,466

 

 

 

11,388,967

 

Repairs and maintenance

 

2,046,607

 

 

 

2,241,323

 

 

 

6,450,363

 

 

 

6,760,153

 

Utilities

 

1,795,266

 

 

 

1,720,058

 

 

 

5,151,889

 

 

 

4,718,606

 

Property taxes

 

1,559,567

 

 

 

1,451,381

 

 

 

4,642,279

 

 

 

4,412,149

 

Management fees, including incentive

 

903,196

 

 

 

1,003,280

 

 

 

3,486,125

 

 

 

3,612,691

 

Franchise fees

 

915,924

 

 

 

989,802

 

 

 

3,229,414

 

 

 

3,301,739

 

Insurance

 

1,351,179

 

 

 

1,616,367

 

 

 

4,544,475

 

 

 

4,813,752

 

Information and telecommunications

 

965,504

 

 

 

1,016,135

 

 

 

2,878,807

 

 

 

2,969,245

 

Other

 

137,998

 

 

 

247,803

 

 

 

757,077

 

 

 

742,999

 

Total indirect hotel operating expenses

$

16,930,995

 

 

$

17,905,901

 

 

$

54,760,021

 

 

$

54,887,637

 

 

12. Income Taxes

The components of the income tax provision for the three and nine months ended September 30, 2025 and 2024 are as follows:

 

 

 

Three Months Ended

 

 

Three Months Ended

 

 

Nine Months Ended

 

 

Nine Months Ended

 

 

 

 

September 30, 2025

 

 

September 30, 2024

 

 

September 30, 2025

 

 

September 30, 2024

 

 

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

Current:

 

 

 

 

 

 

 

 

 

 

 

 

 

Federal

 

 

$

 

 

$

 

 

$

 

 

$

 

State

 

 

 

11,991

 

 

 

66,711

 

 

 

30,319

 

 

 

101,988

 

 

 

 

11,991

 

 

 

66,711

 

 

 

30,319

 

 

 

101,988

 

Deferred:

 

 

 

 

 

 

 

 

 

 

 

 

Federal

 

 

 

(761,133

)

 

 

(973,120

)

 

 

131,068

 

 

 

(604,942

)

State

 

 

 

(191,637

)

 

 

(231,764

)

 

 

87,842

 

 

 

(81,857

)

Subtotals

 

 

 

(952,770

)

 

 

(1,204,884

)

 

 

218,910

 

 

 

(686,799

)

Change in deferred tax valuation allowance

 

 

 

952,770

 

 

 

1,204,884

 

 

 

(218,910

)

 

 

686,799

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Income tax provision

 

 

$

11,991

 

 

$

66,711

 

 

$

30,319

 

 

$

101,988

 

 

 

 

 

 

Three Months Ended

 

 

Three Months Ended

 

 

Nine Months Ended

 

 

Nine Months Ended

 

 

 

September 30, 2025

 

 

September 30, 2024

 

 

September 30, 2025

 

 

September 30, 2024

 

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

Statutory federal income tax provision (benefit)

 

 

(1,164,743

)

 

$

(820,945

)

 

$

159,995

 

 

$

503,878

 

Federal tax impact of REIT election

 

 

372,357

 

 

 

(103,084

)

 

 

236,479

 

 

 

(633,377

)

Statutory federal income tax provision (benefit) at TRS

 

 

(792,386

)

 

 

(924,029

)

 

 

396,474

 

 

 

(129,499

)

State income tax provision (benefit), net of federal provision (benefit)

 

 

(148,393

)

 

 

(214,144

)

 

 

(147,245

)

 

 

(455,312

)

Change in valuation allowance

 

 

952,770

 

 

 

1,204,884

 

 

 

(218,910

)

 

 

686,799

 

 

 

$

11,991

 

 

$

66,711

 

 

$

30,319

 

 

$

101,988

 

 

33


 

13. Earnings Per Share and Per Unit

Earnings Per Share. The limited partners’ outstanding limited partnership units in the Operating Partnership (which may be redeemed for common stock upon notice from the limited partner and following our election to redeem the units for stock rather than cash) have been excluded from the diluted earnings per share calculation as there would be no effect on the amounts since the limited partners’ share of income or loss would also be added back to net income or loss. The shares of the Series B Preferred Stock, Series C Preferred Stock and Series D Preferred Stock are not convertible into or exchangeable for any other property or securities of the Company, except upon the occurrence of a change of control, and have been excluded from the diluted earnings per share calculation as there would be no impact on the current controlling stockholders. The non-committed, unearned ESOP shares are treated as reducing the number of issued and outstanding common shares and similarly reducing the weighted average number of common shares outstanding. The unallocated ESOP shares have been excluded in the weighted average for the basic and diluted earnings per share computation, due to the following: since the participating outstanding unvested restricted stock awards of 207,764, in the denominator are anti-dilutive, due to the decrease in the average market price of the shares as of the three and nine months ended September 30, 2025, therefore the shares are not included in a dilutive calculation. The computation of basic and diluted net income (loss) per share attributable to common stockholders for earnings per share computation, for the Company, is presented below:

 

Three Months Ended

 

 

Three Months Ended

 

 

Nine Months Ended

 

 

Nine Months Ended

 

 

September 30, 2025

 

 

September 30, 2024

 

 

September 30, 2025

 

 

September 30, 2024

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

Numerator

 

 

 

 

 

 

 

 

 

 

 

Net (loss) income

$

(5,558,390

)

 

$

(3,689,621

)

 

$

731,560

 

 

$

2,297,431

 

Less: Net loss (income) allocated to participating share awards

 

26,114

 

 

 

41,358

 

 

 

(3,967

)

 

 

(25,672

)

Net loss attributable to non-controlling interest

 

68,167

 

 

 

80,173

 

 

 

41,043

 

 

 

44,140

 

Undeclared distributions to preferred stockholders

 

(1,994,313

)

 

 

(1,994,313

)

 

 

(5,982,938

)

 

 

(5,982,938

)

Net loss attributable to common stockholders for EPS computation

$

(7,458,422

)

 

$

(5,562,403

)

 

$

(5,214,302

)

 

$

(3,667,039

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Denominator

 

 

 

 

 

 

 

 

 

 

 

Weighted average number common shares outstanding for basic EPS computation

 

20,395,131

 

 

 

19,434,233

 

 

 

20,179,048

 

 

 

19,408,524

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic and diluted net loss per common share:

 

 

 

 

 

 

 

 

 

 

 

Undistributed income loss

$

(0.37

)

 

$

(0.29

)

 

$

(0.26

)

 

$

(0.19

)

Total basic and diluted

$

(0.37

)

 

$

(0.29

)

 

$

(0.26

)

 

$

(0.19

)

 

 

 

 

 

 

 

 

 

 

 

 

 

The accounting for unvested share-based payment awards (share-based awards that contain nonforfeitable rights to dividends or dividend equivalents, whether paid or unpaid), are participating securities and included in the computation of basic earnings per share. Our grants of restricted stock awards to our employees and directors are considered participating securities, and we have prepared our earnings per share calculations to include outstanding unvested restricted stock awards in the numerator for basic weighted average shares outstanding calculation. The unallocated ESOP shares have been excluded in the weighted average for the basic and diluted earnings per share computation, due to the following: since the participating outstanding unvested restricted stock awards of 207,764, in the denominator are anti-dilutive, due to the decrease in the average market price of the shares as of the three and nine months ended September 30, 2025, therefore the shares are not included in a dilutive calculation.

34


 

 

Earnings Per Unit – The computation of basic and diluted net income (loss) per unit, for the Operating Partnership, is presented below:

 

 

Three Months Ended

 

 

Three Months Ended

 

 

Nine Months Ended

 

 

Nine Months Ended

 

 

September 30, 2025

 

 

September 30, 2024

 

 

September 30, 2025

 

 

September 30, 2024

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

 

(unaudited)

 

Numerator

 

 

 

 

 

 

 

 

 

 

 

Net (loss) income

$

(5,558,390

)

 

$

(3,689,621

)

 

$

731,560

 

 

$

2,297,431

 

Less: Net loss (income) allocated to participating unit awards

 

26,114

 

 

 

41,358

 

 

 

(3,967

)

 

 

(25,672

)

Undeclared distributions to preferred unitholders

 

(1,994,313

)

 

 

(1,994,313

)

 

 

(5,982,938

)

 

 

(5,982,938

)

Net loss attributable to unitholders for EPU computation

$

(7,526,589

)

 

$

(5,642,576

)

 

$

(5,255,345

)

 

$

(3,711,179

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Denominator

 

 

 

 

 

 

 

 

 

 

 

Weighted average number of units outstanding for basic EPU computation

 

20,395,231

 

 

 

20,004,351

 

 

 

20,379,673

 

 

 

19,994,898

 

Effect of dilutive participating securities:

 

 

 

 

 

 

 

 

 

 

 

Basic and diluted net income (loss) per unit:

 

 

 

 

 

 

 

 

 

 

 

Undistributed (loss) income

$

(0.37

)

 

$

(0.28

)

 

$

(0.26

)

 

$

(0.19

)

Total basic and diluted

$

(0.37

)

 

$

(0.28

)

 

$

(0.26

)

 

$

(0.19

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The unvested unit-based payment awards (unit-based awards that contain nonforfeitable rights to dividends or dividend equivalents, whether paid or unpaid) are participating securities and included in the computation of basic earnings per unit. Our grants of restricted unit awards to our employees and directors are considered participating securities, and we have prepared our earnings per unit calculations to include outstanding unvested restricted unit awards in the numerator for basic weighted average shares outstanding calculation. The unallocated ESOP units have been excluded in the weighted average for the basic and diluted earnings per share computation, due to the following: since the participating outstanding unvested restricted unit stock awards of 207,764 in the denominator are anti-dilutive, due to the decrease in the average market price of the units as of the three and nine months ended September 30, 2025, therefore the shares are not included in a dilutive calculation.

 

 

14. Segment Information

The Company’s chief operating decision maker (“CODM”) is the President and Chief Executive Officer.

The CODM separately evaluates the performance of each of the Company’s hotel properties and each hotel property is an operating segment. However, because each of the hotels has similar economic characteristics, facilities, and services, the hotel properties have been aggregated into a single reportable segment.

The hotel segment revenues are derived from the operation of hotel properties. The hotel segment generates room revenue by renting hotel rooms to customers at the Company’s hotel properties. The hotel segment generates food and beverage revenue from the sale of food and beverage to customers at the Company’s hotel properties. The hotel segment generates other revenue from parking fees, resort fees, gift shop sales and other guest service fees at the Company’s hotel properties.

The CODM assesses performance for the hotel segment and decides how to allocate resources based on Hotel EBITDA, which is a non-GAAP financial measure. We define Hotel EBITDA as net income or loss excluding: (1) interest expense, (2) interest income, (3) income tax provision or benefit, (4) depreciation and amortization, (5) impairment of long-lived assets or investments, (6) gains and losses on disposal and/or sale of assets, (7) gains and losses on involuntary conversions of assets, (8) realized and unrealized gains and losses on derivative instruments not included in other comprehensive income, (9) other income at the properties, (10) loss on early extinguishment of debt, (11) Paycheck Protection Program (PPP) debt forgiveness, (12) gain on exercise of development right, (13) corporate general and administrative expense, and (14) other income.

 

35


 

The following table presents information about profit or loss for the hotel segment:

 

 

 

For the Three Months Ended September 30,

 

 

For the Nine Months Ended September 30,

 

 

 

2025

 

 

2024

 

 

2025

 

 

2024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

REVENUE

 

 

 

 

 

 

 

 

 

 

 

 

Rooms department

 

$

25,177,734

 

 

$

27,164,369

 

 

$

89,015,733

 

 

$

91,479,915

 

Food and beverage department

 

 

7,243,262

 

 

 

7,759,489

 

 

 

26,992,332

 

 

 

27,413,491

 

Other operating departments

 

 

5,592,126

 

 

 

5,776,123

 

 

 

19,111,545

 

 

 

19,049,373

 

Total revenue

 

 

38,013,122

 

 

 

40,699,981

 

 

 

135,119,610

 

 

 

137,942,779

 

EXPENSES

 

 

 

 

 

 

 

 

 

 

 

 

Hotel operating expenses

 

 

 

 

 

 

 

 

 

 

 

 

Rooms department

 

 

6,520,857

 

 

 

6,597,088

 

 

 

20,391,818

 

 

 

20,601,678

 

Food and beverage department

 

 

5,668,353

 

 

 

5,791,865

 

 

 

19,200,892

 

 

 

18,798,440

 

Other operating departments

 

 

2,104,408

 

 

 

2,318,079

 

 

 

7,165,216

 

 

 

7,509,942

 

Indirect

 

 

16,930,995

 

 

 

17,905,901

 

 

 

54,760,021

 

 

 

54,887,637

 

Total hotel operating expenses

 

 

31,224,613

 

 

 

32,612,933

 

 

 

101,517,947

 

 

 

101,797,697

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Hotel EBITDA

 

$

6,788,509

 

 

$

8,087,048

 

 

$

33,601,663

 

 

$

36,145,082

 

 

The following table provides a reconciliation of the hotel segment profit and loss to the Company’s consolidated totals:

 

 

 

For the Three Months Ended September 30,

 

 

For the Nine Months Ended September 30,

 

 

 

2025

 

 

2024

 

 

2025

 

 

2024

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net (loss) income

 

$

(5,558,390

)

 

$

(3,689,621

)

 

$

731,560

 

 

$

2,297,431

 

Income tax provision

 

 

11,991

 

 

 

66,711

 

 

 

30,319

 

 

 

101,988

 

Depreciation and amortization

 

 

4,887,979

 

 

 

4,860,548

 

 

 

14,826,055

 

 

 

14,447,789

 

Corporate general and administrative

 

 

1,385,772

 

 

 

1,471,566

 

 

 

5,573,373

 

 

 

4,968,465

 

Interest expense

 

 

5,570,463

 

 

 

5,341,825

 

 

 

16,515,817

 

 

 

15,231,626

 

Interest income

 

 

(65,492

)

 

 

(155,309

)

 

 

(202,427

)

 

 

(578,183

)

Other income

 

 

(101,944

)

 

 

(103,961

)

 

 

(353,964

)

 

 

(371,191

)

Loss on early extinguishment of debt

 

 

463,195

 

 

 

 

 

 

463,195

 

 

 

241,878

 

Unrealized gain (loss) on hedging activities

 

 

(26,265

)

 

 

327,826

 

 

 

(80,200

)

 

 

77,253

 

Gain on disposal of assets

 

 

 

 

 

 

 

 

 

 

 

(4,400

)

Net (loss) gain on involuntary conversion of assets

 

 

221,200

 

 

 

(32,537

)

 

 

(3,902,065

)

 

 

(267,574

)

Hotel EBITDA

 

$

6,788,509

 

 

$

8,087,048

 

 

$

33,601,663

 

 

$

36,145,082

 

 

A measure of segment assets is not currently provided to the CODM and has therefore not been included herein.

 

15. Subsequent Events

Declaration of Dividends (Distributions) on Preferred Stock (Units) and Subsequent Deferral. On July 21, 2025, we authorized payment of a quarterly distribution of $0.50 per share (and unit) of Series B Preferred Stock (and Series B Preferred Units) to holders of the Series B Preferred Stock (and Series B Preferred Units) of record as of October 31, 2025, to be paid on November 20, 2025. On July 21, 2025, we authorized payment of a quarterly distribution of $0.4921875 per share (and unit) of Series C Preferred Stock (and Series C Preferred Units) to holders of the Series C Preferred Stock (and Series C Preferred Units) of record as of October 31, 2025, to be paid on November 20, 2025. On July 21, 2025, we authorized payment of a quarterly distribution of $0.515625 per share (and unit) of Series D Preferred Stock (and Series D Preferred Units) to holders of the Series D Preferred Stock (and Series D Preferred Units) of record as of October 31, 2025, to be paid on November 20, 2025.

36


 

 

On October 27, 2025, we approved the deferral of payment of the above referenced dividends for our Series B Cumulative Redeemable Perpetual Preferred Stock, Series C Cumulative Redeemable Perpetual Preferred Stock, and Series D Cumulative Redeemable Perpetual Preferred Stock that were to be paid November 20, 2025, to stockholders of record as of October 31, 2025. In connection with that payment deferral, the October 31, 2025 record date for each of those series of preferred stock was cancelled. We are also suspending future preferred stock dividends.

 

Agreement and Plan of Merger. On October 24, 2025, the Company, KW Kingfisher LLC, a Delaware limited liability company (“Parent”), and Sparrows Nest LLC, a Maryland limited liability company (“Merger Sub,” together with the Parent, “Parent Parties”), entered into an Agreement and Plan of Merger (the “Merger Agreement”). The Merger Agreement provides that Merger Sub will be merged with and into the Company, with the Company continuing as the surviving entity in such merger (the “Merger,” and such surviving entity, the “Surviving Company”). Upon completion of the Merger, the Surviving Company will survive as a wholly owned subsidiary of Parent, the separate existence of the Merger Sub will cease, and the Operating Partnership will become an indirect subsidiary of Parent. Defined terms used herein but not defined shall have the meaning set forth in the Merger Agreement.

At the effective time of the Merger (the “Effective Time”), (A) each share of common stock, par value $0.01 per share, of the Company (the “Company Common Stock”) issued and outstanding immediately before the Effective Time (other than Cancelled Shares) will be automatically converted into the right to receive an amount in cash equal to $2.25 per share, without interest (the “Per Company Share Merger Consideration,” and in the aggregate, the “Merger Consideration”); (B) each share of the Company’s 8.0% Series B Cumulative Redeemable Perpetual Preferred Stock, 7.875% Series C Cumulative Redeemable Perpetual Preferred Stock, and 8.25% Series D Cumulative Redeemable Perpetual Preferred Stock (collectively, the “Company Preferred Stock”) issued and outstanding immediately before the Effective Time shall be entitled to receive the Merger Consideration if the holder thereof elects to convert, subject to the terms and conditions contained in the Company’s charter (including any articles supplementary) (the “Charter”), including the share cap as defined therein, their respective shares of Company Preferred Stock into Company Common Stock after the closing of the Merger, and (C) the Company shall offer to purchase the Limited Partnership Interests held by the limited partners (other than the Company) for the same per share Merger Consideration that each share of Company Common Stock receives pursuant to the Merger Agreement, simultaneously with the Closing of the Merger (the “Limited Partner Compensation”) in accordance with the Operating Partnership’s Partnership Agreement.

Notwithstanding the foregoing, each issued and outstanding share of Company Common Stock held by Parent or the Company or any of their respective direct or indirect wholly owned subsidiaries immediately before the Effective Time, if any, will automatically be cancelled and retired and will cease to exist, and no consideration will be delivered in exchange therefor. If not converted, each share of the Company Preferred Stock shall be unaffected by the Merger and will remain outstanding in accordance with their respective terms.

With respect to each series of the Company Preferred Stock, pursuant to the Charter, the Company will, within 15 days after the closing of the Merger, provide notice to the holders thereof that the closing of the Merger has occurred (the “Preferred Notice”). The Preferred Notice will include certain details with respect to the Merger and specify a date (to be no less than 20 days nor more than 35 days after the date of the Preferred Notice) by which the holders of the Company Preferred Stock may elect to exercise a right to convert some or all of the Company Preferred Stock held by such holder into the right to convert, subject to the terms and conditions contained in the Charter, including the share cap as defined therein, into Company Common Stock and receive the Per Company Share Merger Consideration.

The consummation of the Merger is subject to certain customary closing conditions, including, among others, the approval of the Merger by the affirmative vote of the holders of a majority of the outstanding shares of Company Common Stock entitled to vote on the Merger and the other transactions contemplated by the Merger Agreement (the “Company Stockholder Approval”). The Merger is anticipated to be consummated in the first calendar year quarter of 2026.

 

The Merger Agreement contains customary termination rights of the Parent and the Company to terminate the Merger Agreement in certain circumstances. In certain specified circumstances further described in the Merger Agreement, in consideration of the termination of the Merger Agreement, the Company will be required to pay Parent a termination fee of $4.0 million (the “Company Termination Fee”), including, among others, if Parent terminates the Merger Agreement after the Company Board makes a Company Adverse Recommendation Change or if the Company terminates the Merger Agreement to enter into a Company Acquisition Agreement with respect to a Superior Proposal. In addition, in certain specified circumstances further described in the Merger Agreement, Parent will be required to pay the Company a termination fee of $8.0 million (the “Parent Termination Fee”) upon termination of the Merger Agreement, including if (1) the Company terminates the Merger Agreement as a result of the Parent Parties’ failure to close the Merger when otherwise obligated or as a result of an uncured material breach by the Parent Parties that causes closing conditions not to be satisfied, (2) the Debt Financing is not funded or available to be funded in accordance with the terms of the Commitment Letter, and (3) Parent fails to close the Merger as required.

37


 

The Company is restricted under the Merger Agreement from declaring or paying dividends except as otherwise set forth in the Merger Agreement.

 

In connection with the proposed transaction, the Company plans to file relevant materials with the SEC, including a proxy statement on Schedule 14A. Promptly after filing its definitive proxy statement with the SEC, the Company will mail the definitive proxy statement and a proxy card to each stockholder entitled to vote at the special meeting relating to the proposed transaction.

 

Revolving Line of Credit. In connection with the Merger Agreement, on October 24, 2025, the Operating Partnership entered into a Promissory Note (the “Note”) with Kemmons Wilson Hospitality Partners II, LP (“KWHP”) providing for a revolving line of credit in the principal amount of up to $25.0 million (the “Revolving Commitment”). The Note allows the Operating Partnership to borrow, prepay, and re-borrow amounts on a revolving basis during the Revolving Commitment Period, which terminates on the earliest of (i) 18 months after execution, (ii) consummation of the merger described in the Merger Agreement, (iii) sale of the Wilmington Asset (as defined in the Note), (iv) refinancing of indebtedness secured by a lien on the Wilmington Asset, or (v) acceleration following an Event of Default (as defined in the Note). Interest accrues on the Note at a floating rate equal to Term SOFR plus an applicable margin, initially 3.25% for nine months, then 7.50%, with a 3.35% SOFR floor. Interest is payable monthly and at maturity. Mandatory prepayments are required from asset sale or refinancing proceeds, and certain asset sales are restricted unless minimum proceeds are received. Each such prepayment permanently reduces the amount of the Revolving Commitment.

 

 

 

 

 

 

 

 

38


 

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

Cautionary Statement Regarding Forward Looking Statements

Information included and incorporated by reference in this Form 10-Q may contain forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, and as such may involve known and unknown risks, uncertainties and other factors, which may cause our actual results, performance or achievements to be materially different from future results, performance or achievements expressed or implied by such forward-looking statements. Forward-looking statements, which are based on certain assumptions and describe our current strategies, expectations, and future plans, are generally identified by our use of words, such as “intend,” “plan,” “may,” “should,” “will,” “project,” “estimate,” “anticipate,” “believe,” “expect,” “continue,” “potential,” “opportunity,” and similar expressions, whether in the negative or affirmative, but the absence of these words does not necessarily mean that a statement is not forward-looking. All statements regarding our expected financial position, business and financing plans are forward-looking statements.

 

Factors which could have a material adverse effect on the Company’s future operations, results, performance and prospects include, but are not limited to:

 

uncertainties associated with the proposed Merger;
the ability to complete the Merger on the proposed terms or on the anticipated timeline, or at all, including risks and uncertainties related to securing the Company's stockholder approval and satisfaction of other closing conditions to consummate the Merger;
the occurrence of any event, change or other circumstance that could give rise to the termination of the Merger Agreement relating to the Merger;
risks that the Merger could disrupt the Company’s current plans and operations or divert the attention of the Company’s management or employees from ongoing business operations;
the risk of potential difficulties with the Company’s ability to retain and hire key personnel and maintain relationships with third parties as a result of the Merger;
the failure to realize the expected benefits of the Merger;
the risk that the Merger may involve unexpected costs and/or unknown or inestimable liabilities, whether the Merger will be consummated or not;
the risk that the Company’s business may suffer as a result of uncertainty surrounding the Merger;
the outcome of any legal proceedings that may be instituted against the Company and others related to the Merger and the Merger Agreement;
the risk that litigation initiated by stockholders or others in connection with the Merger may affect the timing or occurrence of the Merger or result in significant costs of defense, indemnification and liability;
risks associated with the Company’s ability to obtain the stockholder approval required to consummate the Merger and the timing of the Closing, including the risks that a condition to Closing will not be satisfied within the expected timeframe or at all or that the Closing will not occur;
restrictions on the Company’s ability to pay dividends pursuant to the Merger Agreement;
any restrictions imposed on the Company’s business during the pendency of the Merger;
the occurrence of any change, effect, event, circumstance, occurrence or state of facts that could give rise to the termination of the Merger Agreement;
effects relating to the announcement of the Merger or any further announcements or the consummation of the transaction on the market price of shares of the Company’s common stock and the Company’s relationships with customers, employees, operating results and business generally;

39


 

unanticipated difficulties or expenditures relating to the Merger, the response of business partners, hotel operators and competitors to the announcement and pendency of the Merger and/or potential difficulties in the Company’s ability to retain and hire key personnel and maintain relationships with third parties as a result of the announcement and pendency of the Merger;
the Company’s exclusive remedy against the counterparties to the Merger Agreement with respect to the Parent Parties’ failure to obtain the necessary financing to consummate the Merger being to seek payment of the Parent Termination Fee, which may not be adequate to cover the Company’s damages;
national and local economic and business conditions that affect occupancy rates and revenues at our hotels and the demand for hotel products and services;
risks associated with the hotel industry, including competition and new supply of hotel rooms, increases in wages, energy costs and other operating costs;
risks associated with the level of our indebtedness and our ability to meet covenants in our debt agreements, and, as necessary, to refinance or seek an extension of the maturity of such indebtedness or further modification of such debt agreements on similar or more favorable terms;
risks associated with adverse weather conditions, including hurricanes;
impacts on the travel industry from pandemic diseases, including COVID-19;
the availability and terms of financing and capital and the general volatility of the securities markets;
management and performance of our hotels;
risks associated with maintaining our system of internal controls;
risks associated with the conflicts of interest of the Company’s officers and directors;
risks associated with redevelopment and repositioning projects, including delays and cost overruns;
supply and demand for hotel rooms in our current and proposed market areas;
risks associated with our ability to maintain our franchise agreements with our third party franchisors;
our ability to acquire additional properties and the risk that potential acquisitions may not perform in accordance with expectations;
our ability to successfully expand into new markets;
legislative/regulatory changes, including changes to laws governing taxation of real estate investment trusts (“REITs”);
the Company’s ability to maintain its qualification as a REIT and the limitations imposed on the Company's business due to such maintenance; and
our ability to maintain adequate insurance coverage.

Although the Company believes that the assumptions underlying the forward-looking statements contained herein are reasonable, any of the assumptions could be inaccurate, and therefore there can be no assurance that such statements included in this report will prove to be accurate. In light of the significant uncertainties inherent in the forward-looking statements included herein, the inclusion of such information should not be regarded as a representation by the Company or any other person that the results or conditions described in such statements or the objectives and plans of the Company will be achieved.

Additional factors that could cause actual results to vary from our forward-looking statements are set forth under the section titled “Risk Factors” in our Annual Report on Form 10-K for the year ended December 31, 2024.

40


 

These risks and uncertainties should be considered in evaluating any forward-looking statement contained in this report or incorporated by reference herein. These factors should not be construed as exhaustive and should be read in conjunction with the other forward-looking statements. All forward-looking statements speak only as of the date of this report or, in the case of any document incorporated by reference, the date of that document. All subsequent written and oral forward-looking statements attributable to us or any person acting on our behalf are qualified by the cautionary statements in this section. We undertake no obligation to update or publicly release any revisions to forward-looking statements to reflect events, circumstances or changes in expectations after the date of this report, except as required by law. In addition, our past results are not necessarily indicative of our future results.

Overview

Sotherly Hotels Inc. is a self-managed and self-administered lodging REIT incorporated in Maryland in August 2004 and focused on the acquisition, renovation, up-branding and repositioning of upscale to upper-upscale full-service hotels in the southern United States. Sotherly may also opportunistically acquire hotels throughout the United States. Substantially all of the assets of Sotherly Hotels Inc. are held by, and all of its operations are conducted through, Sotherly Hotels LP. We commenced operations in December 2004 when we completed our initial public offering and thereafter consummated the acquisition of the Initial Properties.

Our hotel portfolio currently consists of ten full-service, primarily upscale and upper-upscale hotels, comprising 2,786 rooms, as well as interests in two condominium hotels and their associated rental programs. The Company owns hotels that operate under well-known brands such as DoubleTree by Hilton, Tapestry Collection by Hilton, and Hyatt Centric, as well as independent hotels. We sometimes refer to our independent and soft-branded properties as our collection of boutique hotels. As of September 30, 2025, our portfolio consisted of the following hotel properties:

 

 

 

Number

 

 

 

 

 

 

Chain/Class

Property

 

of Rooms

 

 

Location

 

Date of Acquisition

 

Designation

Wholly-owned Hotels

 

 

 

 

 

 

 

 

 

The DeSoto

 

 

246

 

 

Savannah,
GA

 

December 21, 2004

 

Upper Upscale(1)

DoubleTree by Hilton Jacksonville Riverfront

 

 

293

 

 

Jacksonville,
FL

 

July 22, 2005

 

Upscale

DoubleTree by Hilton Laurel

 

 

208

 

 

Laurel,
MD

 

December 21, 2004

 

Upscale

DoubleTree by Hilton Philadelphia Airport

 

 

331

 

 

Philadelphia,
PA

 

December 21, 2004

 

Upscale

DoubleTree Resort by Hilton Hollywood Beach

 

 

311

 

 

Hollywood,
FL

 

August 9, 2007

 

Upscale

Georgian Terrace

 

 

326

 

 

Atlanta,
GA

 

March 27, 2014

 

Upper Upscale(1)

Hotel Alba Tampa, Tapestry Collection by Hilton

 

 

222

 

 

Tampa,
FL

 

October 29, 2007

 

Upscale

Hotel Ballast Wilmington, Tapestry Collection by Hilton

 

 

272

 

 

Wilmington,
NC

 

December 21, 2004

 

Upscale

Hyatt Centric Arlington

 

 

318

 

 

Arlington,
VA

 

March 1, 2018

 

Upper Upscale

The Whitehall

 

 

259

 

 

Houston,
TX

 

November 13, 2013

 

Upper Upscale(1)

Hotel Rooms Subtotal

 

 

2,786

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Condominium Hotels

 

 

 

 

 

 

 

 

 

Lyfe Resort & Residences

 

 

53

 

(2)

Hollywood,
FL

 

January 30, 2017

 

Luxury(1)

Hyde Beach House Resort & Residences

 

 

67

 

(2)

Hollywood,
FL

 

September 27, 2019

 

Luxury(1)

Total Hotel & Participating Condominium Hotel Rooms

 

 

2,906

 

 

 

 

 

 

 

 

(1)
Operated as an independent hotel.
(2)
Reflects only those condominium units that were participating in the rental program, as of September 30, 2025. At any given time, some portion of the units participating in our rental program may be occupied by the unit owner(s) and unavailable for rental to hotel guests. We sometimes refer to each participating condominium unit as a “room.”

41


 

We conduct substantially all our business through our Operating Partnership. We are the sole general partner of our Operating Partnership, and we own an approximate 99.9% interest in our Operating Partnership, as of the date of this report, with the remaining interest currently held by one other limited partner.

To qualify as a REIT, neither the Company nor the Operating Partnership can operate our hotels. Therefore, our wholly-owned hotel properties are leased to our MHI TRS Entities, which are indirect wholly-owned subsidiaries of the Operating Partnership. Our MHI TRS Entities then engage an eligible independent hotel management company to operate the hotels under a management agreement. Our MHI TRS Entities have engaged Our Town to manage our hotels. Our MHI TRS Entities, and their parent, MHI Hospitality TRS Holding, Inc., are consolidated into each of our financial statements for accounting purposes. The earnings of MHI Hospitality TRS Holding, Inc. are subject to taxation similar to other C corporations.

Outlook

The current state of the U.S. lodging market, including the outlook for both the remainder of 2025 and 2026, includes the potential for continued near-term deceleration of demand for hotel rooms, which could impact the profitability of the Company’s hotels.

 

Agreement and Plan of Merger

On October 24, 2025, the Company, KW Kingfisher LLC, a Delaware limited liability company (“Parent”), and Sparrows Nest LLC, a Maryland limited liability company (“Merger Sub,” together with the Parent, “Parent Parties”), entered into an Agreement and Plan of Merger (the “Merger Agreement”). The Merger Agreement provides that Merger Sub will be merged with and into the Company, with the Company continuing as the surviving entity in such merger (the “Merger,” and such surviving entity, the “Surviving Company”). Upon completion of the Merger, the Surviving Company will survive as a wholly owned subsidiary of Parent, the separate existence of the Merger Sub will cease, and the Operating Partnership will become an indirect subsidiary of Parent. Defined terms used herein but not defined shall have the meaning set forth in the Merger Agreement.

Merger Consideration. At the effective time of the Merger (the “Effective Time”), (A) each share of common stock, par value $0.01 per share, of the Company (the “Company Common Stock”) issued and outstanding immediately before the Effective Time (other than Cancelled Shares) will be automatically converted into the right to receive an amount in cash equal to $2.25 per share, without interest (the “Per Company Share Merger Consideration,” and in the aggregate, the “Merger Consideration”); (B) each share of the Company’s 8.0% Series B Cumulative Redeemable Perpetual Preferred Stock, 7.875% Series C Cumulative Redeemable Perpetual Preferred Stock, and 8.25% Series D Cumulative Redeemable Perpetual Preferred Stock (collectively, the “Company Preferred Stock”) issued and outstanding immediately before the Effective Time shall be entitled to receive the Merger Consideration if the holder thereof elects to convert, subject to the terms and conditions contained in the Company’s charter (including any articles supplementary) (the “Charter”), including the share cap as defined therein, their respective shares of Company Preferred Stock into Company Common Stock after the closing of the Merger, and (C) the Company shall offer to purchase the Limited Partnership Interests held by the limited partners (other than the Company) for the same per share Merger Consideration that each share of Company Common Stock receives pursuant to the Merger Agreement, simultaneously with the Closing of the Merger (the “Limited Partner Compensation”) in accordance with the Operating Partnership’s Partnership Agreement.

Notwithstanding the foregoing, each issued and outstanding share of Company Common Stock held by Parent or the Company or any of their respective direct or indirect wholly owned subsidiaries immediately before the Effective Time, if any, will automatically be cancelled and retired and will cease to exist, and no consideration will be delivered in exchange therefor. If not converted, each share of the Company Preferred Stock shall be unaffected by the Merger and will remain outstanding in accordance with their respective terms.

Restrictions Pursuant to the Merger Agreement. Pursuant to the terms of the Merger Agreement, the Company agreed to certain capital restrictions as we conduct our business until the closing of the Merger Agreement, which include, but are not limited to:

No dividends or distributions are permitted without the written consent of Parent, except as otherwise set forth in the Merger Agreement;
Certain equity activity is prohibited, including the issuance of additional securities, and splits or repurchases of any shares of the Company or its subsidiaries, with limited exceptions;
No additional debt shall be incurred unless under certain specified circumstances;
The Company will not make capital expenditures outside of those set forth in the Merger Agreement and normal, recurring capital expenditures necessary to fulfil obligations under management and franchise agreements; and
Restrictions on the purchase, transfer, or disposition of any hotel property of the Company, unless under certain defined circumstances.

 

42


 

Key Operating Metrics

In the hotel industry, room revenue is considered the most important category of revenue and drives other revenue categories such as food, beverage, catering, parking, and telephone. There are three key performance indicators used in the hotel industry to measure room revenues:

Occupancy, or the number of rooms sold, usually expressed as a percentage of total rooms available;
Average daily rate, or ADR, which is total room revenue divided by the number of rooms sold; and
Revenue per available room, or RevPAR, which is total room revenue divided by the total number of available rooms.

RevPAR changes that are primarily driven by changes in occupancy have different implications for overall revenues and profitability than changes that are driven primarily by changes in ADR. For example, an increase in occupancy at a hotel would lead to additional variable operating costs (such as housekeeping services, laundry, utilities, room supplies, franchise fees, management fees, credit card commissions and reservations expense), but could also result in increased non-room revenue from the hotel’s restaurant, banquet or parking facilities. Changes in RevPAR that are primarily driven by changes in ADR typically have a greater impact on operating margins and profitability as they do not generate all of the additional variable operating costs associated with higher occupancy.

When calculating composite portfolio metrics, we include available rooms at the Lyfe Resort & Residences and the Hyde Beach House Resort & Residences that participate in our rental programs and are not reserved for owner-occupancy.

We also use FFO, Adjusted FFO and Hotel EBITDA as measures of our operating performance. See “Non-GAAP Financial Measures.”

 

Results of Operations

 

The following tables illustrate the key operating metrics for the three and nine months ended September 30, 2025 and 2024, respectively, for the Company’s wholly-owned properties (“actual” portfolio metrics). Accordingly, the actual data does not include the participating condominium hotel rooms of the Lyfe Resort & Residences and the Hyde Beach House Resort & Residences. The composite portfolio metrics represent the Company’s wholly-owned properties and the participating condominium hotel rooms at the Lyfe Resort & Residences and the Hyde Beach House Resort & Residences, during the three and nine months ended September 30, 2025 and 2024.

 

 

 

 

Three Months Ended

 

 

Three Months Ended

 

 

Nine Months Ended

 

 

Nine Months Ended

 

 

 

September 30, 2025

 

 

September 30, 2024

 

 

September 30, 2025

 

 

September 30, 2024

 

Actual Portfolio Metrics

 

 

 

 

 

 

 

 

 

 

 

 

Occupancy %

 

 

63.0

%

 

 

66.9

%

 

 

67.4

%

 

 

68.4

%

ADR

 

$

156.02

 

 

$

158.46

 

 

$

173.62

 

 

$

175.30

 

RevPAR

 

$

98.23

 

 

$

105.98

 

 

$

117.04

 

 

$

119.84

 

Composite Portfolio Metrics

 

 

 

 

 

 

 

 

 

 

 

 

Occupancy %

 

 

62.4

%

 

 

66.3

%

 

 

67.3

%

 

 

68.2

%

ADR

 

$

158.09

 

 

$

161.37

 

 

$

177.38

 

 

$

179.92

 

RevPAR

 

$

98.70

 

 

$

107.02

 

 

$

119.44

 

 

$

122.71

 

Comparison of the Three Months Ended September 30, 2025, to the Three Months Ended September 30, 2024

Revenue. Total revenue for the three months ended September 30, 2025, decreased by approximately $2.7 million, or 6.6%, to approximately $38.0 million compared to total revenue of approximately $40.7 million for the three months ended September 30, 2024. Total revenue decreased at each of our wholly-owned properties with the exception of the DoubleTree by Hilton Laurel.

Rooms revenue decreased approximately $2.0 million, or 7.3%, to approximately $25.2 million for the three months ended September 30, 2025, compared to rooms revenue of approximately $27.2 million for the three months ended September 30, 2024. RevPAR decreased 7.3% from $105.98 for the three month period in 2024, to $98.23 for the three month period in 2025, driven by a 5.9% decrease in occupancy and a 1.5% decrease in ADR. Rooms revenue decreased at each of our wholly-owned properties with the exception of the DoubleTree by Hilton Laurel and the Georgian Terrace.

43


 

Food and beverage revenues decreased approximately $0.5 million, or 6.7%, to approximately $7.2 million for the three months ended September 30, 2025 compared to food and beverage revenues of approximately $7.8 million for the three months ended September 30, 2024. Food and beverage revenue decreased at each of our wholly-owned properties with the exception of the DoubleTree by Hilton Laurel and The DeSoto.

Revenue from other operating departments decreased approximately $0.2 million, or 3.2%, to approximately $5.6 million for the three months ended September 30, 2025 compared to revenue from other operating departments of approximately $5.8 million for the three months ended September 30, 2024. Decreases in fees earned from management of the condominium unit rental programs at the Lyfe Resort and Hyde Beach House properties as well as lower parking revenue accounted for most of the decrease.

Hotel Operating Expenses. Hotel operating expenses, which consist of room expenses, food and beverage expenses, other direct expenses, indirect expenses and management fees, decreased approximately $1.4 million, or 4.3%, to approximately $31.2 million for the three months ended September 30, 2025, compared to total hotel operating expenses of approximately $32.6 million for the three months ended September 30, 2024. The decrease in hotel operating expenses for the three months ended September 30, 2025 was directly related to the decrease in room revenues and food and beverage revenues at most of our hotels and lower indirect expenses as described below.

Rooms expense for the three months ended September 30, 2025 decreased by approximately $0.1 million, or 1.2%, to approximately $6.5 million, compared to rooms expense for the three months ended September 30, 2024 of approximately $6.6 million. The decrease was directly related to the decrease in room revenue.

Food and beverage expenses for the three months ended September 30, 2025 decreased approximately $0.1 million, or 2.1%, to approximately $5.7 million, compared to food and beverage expenses of approximately $5.8 million, for the three months ended September 30, 2024. The decrease was directly related to the decrease in food and beverage revenue.

Expenses from other operating departments for the three months ended September 30, 2025 decreased approximately $0.2 million, or 9.2%, to approximately $2.1 million, compared to expenses from other operating departments of approximately $2.3 million for the three months ended September 30, 2024.

Indirect expenses at our wholly-owned properties for the three months ended September 30, 2025 decreased approximately $1.0 million, or 5.4%, to approximately $16.9 million, compared to indirect expenses of approximately $17.9 million for the three months ended September 30, 2024. Increases of approximately $0.2 million in energy & utilities and property taxes were offset by decreases in insurance, repairs and maintenance, management fees, franchise fees and general and administrative expenses of approximately $1.2 million.

Corporate General and Administrative. Corporate general and administrative expenses for the three months ended September 30, 2025, decreased approximately $0.1 million, or 5.8%, to approximately $1.4 million compared to corporate general and administrative expenses of approximately $1.5 million, for the three months ended September 30, 2024. The decrease was primarily attributable to lower personnel costs and professional fees during the period.

Interest Expense. Interest expense for the three months ended September 30, 2025, increased approximately $0.3 million, or 4.3%, to approximately $5.6 million, as compared to interest expense of approximately $5.3 million, for the three months ended September 30, 2024. The increase in interest expense for the three months ended September 30, 2025, was primarily related to an increase of approximately $0.3 million in interest expense from the Hyatt Centric Arlington property’s ground lease which we began accounting for as a finance lease effective September 1, 2024.

Net Loss. We realized net loss for the three months ended September 30, 2025, of approximately $5.6 million, compared to a net loss of approximately $3.7 million, for the three months ended September 30, 2024, because of the operating results discussed above.

Comparison of the Nine Months Ended September 30, 2025, to the Nine Months Ended September 30, 2024

Revenue. Total revenue for the nine months ended September 30, 2025, decreased by approximately $2.8 million, or 2.0%, to approximately $135.1 million compared to total revenue of approximately $137.9 million for the nine months ended September 30, 2024. Increases of approximately $1.2 million in total revenue at four of our properties were offset by a decrease of $4.0 million at our remaining properties.

Rooms revenue decreased approximately $2.5 million, or 2.7%, to approximately $89.0 million for the nine months ended September 30, 2025, compared to rooms revenue of approximately $91.5 million for the nine months ended September 30, 2024. RevPAR for the nine month period decreased 2.3% from $119.84 in 2024, to $117.04 in 2025, driven by a 1.4% decrease in occupancy and a 1.0% decrease in ADR. Increases in room revenue at three of our wholly-owned properties were driven by increases in small group

44


 

and corporate business travel demand and offset room revenue decreases at the remaining seven wholly-owned properties.

Food and beverage revenues decreased approximately $0.4 million, or 1.5%, to approximately $27.0 million for the nine months ended September 30, 2025, compared to food and beverage revenue of approximately $27.4 million for the nine months ended September 30, 2024. Increases in banqueting and catering for small groups and meetings at four of our wholly-owned properties were offset by decreases at the remaining six wholly-owned properties.

Revenue from other operating departments increased by approximately $0.1 million, or 0.3%, to approximately $19.1 million for the nine months ended September 30, 2025 compared to revenue from other operating departments of approximately $19.0 million for the nine months ended September 30, 2024. An increase of approximately $0.7 million related to proceeds of business interruption insurance related to the ongoing effects from the casualty experienced at the Hotel Alba in Tampa, Florida from Hurricane Helene in September 2024 was offset by decreases in parking revenue and fees earned from management of the condominium unit rental programs at the Lyfe Resort and Hyde Beach House properties.

Hotel Operating Expenses. Hotel operating expenses, which consist of room expenses, food and beverage expenses, other direct expenses, indirect expenses and management fees, decreased approximately $0.3 million, or 0.3%, to approximately $101.5 million for the nine months ended September 30, 2025, compared to total hotel operating expenses of approximately $101.8 million for the nine months ended September 30, 2024. The decrease in hotel operating expenses for the nine months ended September 30, 2025, was directly related to the decreases in operating revenues.

Rooms expense for the nine months ended September 30, 2025 decreased by approximately $0.2 million, or 1.0%, to approximately $20.4 million, compared to rooms expense for the nine months ended September 30, 2024 of approximately $20.6 million. The decrease was directly related to the decrease in room revenue.

Food and beverage expenses for the nine months ended September 30, 2025 increased approximately $0.4 million, or 2.1%, to approximately $19.2 million, compared to food and beverage expenses of approximately $18.8 million, for the nine months ended September 30, 2024. The net increase in food and beverage expenses was primarily due to increases in fixed kitchen and restaurant costs.

Expenses from other operating departments for the nine months ended September 30, 2025 decreased approximately $0.3 million or 4.6%, to approximately $7.2 million, compared to other operating departments expense for the nine months ended September 30, 2024, of approximately $7.5 million. The decrease was directly related to the decrease in other departments revenue, excluding the proceeds of business interruption insurance.

Indirect expenses at our wholly-owned properties for the nine months ended September 30, 2025 decreased approximately $0.1 million, or 0.2%, to approximately $54.8 million, compared to indirect expenses of approximately $54.9 million for the nine months ended September 30, 2024. Increases of approximately $0.9 million in energy & utilities, property taxes and sales and marketing expenses were offset by decreases in insurance, repairs and maintenance, management fees, franchise fees and general and administrative expenses of approximately $1.0 million.

Corporate General and Administrative. Corporate general and administrative expenses for the nine months ended September 30, 2025 increased approximately $0.6 million, or 12.2%, to approximately $5.6 million compared to corporate general and administrative expenses of approximately $5.0 million, for the nine months ended September 30, 2024. The increase was primarily attributable to increased legal fees during the period.

Interest Expense. Interest expense for the nine months ended September 30, 2025 increased approximately $1.3 million, or 8.4%, to approximately $16.5 million, as compared to interest expense of approximately $15.2 million, for the nine months ended September 30, 2024. The increase in interest expense for the nine months ended September 30, 2025 was substantially related to an increase of approximately $1.2 million in interest expense from the Hyatt Centric Arlington property’s ground lease which we began accounting for as a finance lease effective September 1, 2024.

Realized Gain on Hedging Activities. The realized gain on hedging activities of approximately $1.0 million during the nine months ended September 30, 2024 related to termination of an interest rate swap tied to the mortgage on the Hotel Alba in Tampa, Florida.

Gain on Involuntary Conversion of Assets. Gain on involuntary conversion of assets of approximately $3.9 million for the nine months ended September 30, 2025 primarily relates to the proceeds received for the casualty experienced at the Hotel Alba in Tampa, Florida from Hurricane Helene in September 2024. Gain on involuntary conversion of assets for the nine months ended September 30, 2024 primarily relates to small casualties in 2023 at the DoubleTree Resort by Hilton Hollywood Beach.

45


 

Net Income. We realized net income for the nine months ended September 30, 2025 of approximately $0.7 million, compared to net income of approximately $2.3 million, for the nine months ended September 30, 2024, because of the operating results discussed above.

Non-GAAP Financial Measures

We consider the non-GAAP financial measures of FFO attributable to common stockholders and unitholders (including FFO per common share and unit), Adjusted FFO attributable to common stockholders and unitholders (including Adjusted FFO per common share and unit), EBITDA and Hotel EBITDA to be key supplemental measures of the Company’s performance and could be considered along with, not alternatives to, net income (loss) as a measure of the Company’s performance. These measures do not represent cash generated from operating activities determined by generally accepted accounting principles (“GAAP”) or amounts available for the Company’s discretionary use and should not be considered alternative measures of net income, cash flows from operations or any other operating performance measure prescribed by GAAP.

FFO and Adjusted FFO. Industry analysts and investors use Funds from Operations (“FFO”), as a supplemental operating performance measure of an equity REIT. FFO is calculated in accordance with the definition adopted by the Board of Governors of the National Association of Real Estate Investment Trusts (“NAREIT”). FFO, as defined by NAREIT, represents net income or loss determined in accordance with GAAP, excluding extraordinary items as defined under GAAP and gains or losses from sales of previously depreciated operating real estate assets, gains or losses from involuntary conversions of assets, plus certain non-cash items such as real estate asset depreciation and amortization or impairment, stock compensation costs and after adjustment for any noncontrolling interest from unconsolidated partnerships and joint ventures. Historical cost accounting for real estate assets in accordance with GAAP implicitly assumes that the value of real estate assets diminishes predictably over time. Since real estate values instead have historically risen or fallen with market conditions, many investors and analysts have considered the presentation of operating results for real estate companies that use historical cost accounting to be insufficient by itself.

We consider FFO to be a useful measure of adjusted net income (loss) for reviewing comparative operating and financial performance because we believe FFO is most directly comparable to net income (loss), which remains the primary measure of performance, because by excluding gains or losses related to sales of previously depreciated operating real estate assets and excluding real estate asset depreciation and amortization, FFO assists in comparing the operating performance of a company’s real estate between periods or as compared to different companies. Although FFO is intended to be a REIT industry standard, other companies may not calculate FFO in the same manner as we do, and investors should not assume that FFO as reported by us is comparable to FFO as reported by other REITs.

We further adjust FFO Attributable to Common Stockholders and Unitholders for certain additional items that are not in NAREIT’s definition of FFO, including changes in deferred income taxes, any unrealized gain (loss) on hedging instruments, losses on early extinguishment of debt, gains on extinguishment of preferred stock, aborted offering costs, loan modification fees, franchise termination costs, costs associated with the departure of executive officers, litigation settlement, management contract termination costs, operating asset depreciation and amortization, gain or loss on a change in control, ESOP and stock compensation expenses and negative lease amortization on our finance ground lease obligation. We exclude these items as we believe it allows for meaningful comparisons between

46


 

periods and among other REITs and is more indicative than FFO of the on-going performance of our business and assets. Our calculation of Adjusted FFO may be different from similar measures calculated by other REITs.

The following is a reconciliation of net income to FFO and Adjusted FFO, for the three and nine months ended September 30, 2025 and 2024:

 

 

Three Months Ended

 

 

Three Months Ended

 

 

Nine Months Ended

 

 

Nine Months Ended

 

 

 

September 30, 2025

 

 

September 30, 2024

 

 

September 30, 2025

 

 

September 30, 2024

 

Net (loss) income

 

$

(5,558,390

)

 

$

(3,689,621

)

 

$

731,560

 

 

$

2,297,431

 

Depreciation and amortization - real estate

 

 

4,873,173

 

 

 

4,845,743

 

 

 

14,781,638

 

 

 

14,403,372

 

Gain on sale of assets

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(4,400

)

Loss (Gain) on involuntary conversion of assets

 

 

221,200

 

 

 

(32,537

)

 

 

(3,902,065

)

 

 

(267,574

)

FFO

 

 

(464,017

)

 

 

1,123,585

 

 

 

11,611,133

 

 

 

16,428,829

 

Distributions to preferred stockholders

 

 

(1,994,313

)

 

 

(1,994,313

)

 

 

(5,982,938

)

 

 

(5,982,938

)

FFO attributable to common stockholders and unitholders

 

 

(2,458,330

)

 

 

(870,728

)

 

 

5,628,195

 

 

 

10,445,891

 

Amortization

 

 

14,806

 

 

 

14,806

 

 

 

44,417

 

 

 

44,417

 

ESOP and stock - based compensation

 

 

26,182

 

 

 

47,410

 

 

 

408,428

 

 

 

351,193

 

Loss on early extinguishment of debt

 

 

463,195

 

 

 

 

 

 

463,195

 

 

 

241,878

 

Negative lease amortization

 

 

-

 

 

 

132,964

 

 

 

830,373

 

 

 

132,964

 

Unrealized (gain) loss on hedging activities

 

 

(26,265

)

 

 

327,826

 

 

 

(80,200

)

 

 

1,119,247

 

Adjusted FFO attributable to common stockholders and unitholders

 

$

(1,980,412

)

 

$

(347,722

)

 

$

7,294,408

 

 

$

12,335,590

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average number of shares outstanding, basic

 

 

20,395,131

 

 

 

19,434,233

 

 

 

20,179,048

 

 

 

19,408,524

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average number of non-controlling units

 

 

100

 

 

 

364,186

 

 

 

160,138

 

 

 

364,186

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average number of shares and units outstanding, basic

 

 

20,395,231

 

 

 

19,798,419

 

 

 

20,339,186

 

 

 

19,772,710

 

 

 

 

 

 

 

 

 

 

 

 

 

FFO per common share and unit

 

$

(0.12

)

 

$

(0.04

)

 

$

0.28

 

 

$

0.53

 

 

 

 

 

 

 

 

 

 

 

 

 

Adjusted FFO per common share and unit

 

$

(0.10

)

 

$

(0.02

)

 

$

0.36

 

 

$

0.62

 

 

EBITDA. We believe that excluding the effect of non-operating expenses and non-cash charges, and the portion of those items related to unconsolidated entities, all of which are also based on historical cost accounting and may be of limited significance in evaluating current performance, can help eliminate the accounting effects of depreciation and financing decisions and facilitate comparisons of core operating profitability between periods and between REITs, even though EBITDA also does not represent an amount that accrued directly to shareholders.

Hotel EBITDA and Hotel EBITDA Margin. We define Hotel EBITDA as net income or loss excluding: (1) interest expense, (2) interest income, (3) income tax provision or benefit, (4) depreciation and amortization, (5) impairment of long-lived assets or investments,

47


 

(6) gains and losses on disposal and/or sale of assets, (7) gains and losses on involuntary conversions of assets, (8) realized and unrealized gains and losses on derivative instruments not included in other comprehensive income, (9) other income at the properties, (10) loss on early extinguishment of debt, (11) Paycheck Protection Program (PPP) debt forgiveness, (12) gain on exercise of development right, (13) corporate general and administrative expense, and (14) other income. We believe this provides a more complete understanding of the operating results over which our wholly-owned hotels and our operators have direct control. We believe Hotel EBITDA provides investors with supplemental information on the on-going operational performance of our hotels and the effectiveness of third-party management companies operating our business on a property-level basis. Our calculation of Hotel EBITDA may be different from similar measures calculated by other REITs. Hotel EBITDA Margin is calculated by dividing Hotel EBITDA by Total Revenues.

The following is a reconciliation of net income to EBITDA and Hotel EBITDA for the three and nine months ended September 30, 2025 and 2024:

 

 

Three Months Ended

 

 

Three Months Ended

 

 

Nine Months Ended

 

 

Nine Months Ended

 

 

 

September 30, 2025

 

 

September 30, 2024

 

 

September 30, 2025

 

 

September 30, 2024

 

Net (loss) income

 

$

(5,558,390

)

 

$

(3,689,621

)

 

$

731,560

 

 

$

2,297,431

 

Interest expense

 

 

5,570,463

 

 

 

5,341,825

 

 

 

16,515,817

 

 

 

15,231,626

 

Interest income

 

 

(65,492

)

 

 

(155,309

)

 

 

(202,427

)

 

 

(578,183

)

Income tax provision

 

 

11,991

 

 

 

66,711

 

 

 

30,319

 

 

 

101,988

 

Depreciation and amortization

 

 

4,887,979

 

 

 

4,860,548

 

 

 

14,826,055

 

 

 

14,447,789

 

EBITDA

 

 

4,846,551

 

 

 

6,424,154

 

 

 

31,901,324

 

 

 

31,500,651

 

Other income

 

 

(101,944

)

 

 

(103,961

)

 

 

(353,964

)

 

 

(371,191

)

Loss on early extinguishment of debt

 

 

463,195

 

 

 

 

 

 

463,195

 

 

 

241,878

 

Gain on disposal of assets

 

 

 

 

 

 

 

 

 

 

 

(4,400

)

Net (loss) gain on involuntary conversion of assets

 

 

221,200

 

 

 

(32,537

)

 

 

(3,902,065

)

 

 

(267,574

)

Subtotal

 

 

5,429,002

 

 

 

6,287,656

 

 

 

28,108,490

 

 

 

31,099,364

 

Corporate general and administrative

 

 

1,385,772

 

 

 

1,471,566

 

 

 

5,573,373

 

 

 

4,968,465

 

Realized and unrealized gain on hedging activities

 

 

(26,265

)

 

 

327,826

 

 

 

(80,200

)

 

 

77,253

 

Hotel EBITDA

 

$

6,788,509

 

 

$

8,087,048

 

 

$

33,601,663

 

 

$

36,145,082

 

Sources and Uses of Cash

Our principal sources of cash are cash from hotel operations, proceeds from the sale of common and preferred stock, proceeds from the sale of secured and unsecured notes, proceeds of mortgage and other debt and sales of hotel properties or portions thereof. Our principal uses of cash are acquisitions of hotel properties, capital expenditures, debt service and balloon maturities, operating costs, corporate expenses and dividends. As of September 30, 2025, we had approximately $9.4 million of unrestricted cash and $20.2 million of restricted cash.

Operating Activities. Our net cash flow provided by operating activities for the nine months ended September 30, 2025, was approximately $9.8 million, generally consisting of net cash flow provided by hotel operations. Cash used in or provided by operating activities generally consists of the cash flow from hotel operations, offset by the interest portion of our debt service, corporate expenses and positive or negative changes in working capital.

Investing Activities. Our cash used in investing activities for the nine months ended September 30, 2025, was approximately $7.5 million. Of this amount approximately $11.5 million was related to capital expenditures for improvements and additions to hotel properties. We also received insurance proceeds of approximately $4.0 million related to damage sustained by the Hotel Alba in Tampa, Florida by Hurricane Helene in September 2024.

Financing Activities. During the nine months ended September 30, 2025, the Company and Operating Partnership received gross proceeds of $42.0 million related to the refinance of the mortgage on The DeSoto in Savannah, Georgia and made principal payments on our mortgages of approximately $38.0 million including satisfaction of the indebtedness on The DeSoto at the time of refinance. We also made payments on our unsecured notes of approximately $0.6 million and paid preferred dividends of approximately $4.0 million.

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Capital Expenditures

We intend to maintain all our hotels, including any hotel we acquire in the future, in good repair and condition, in conformity with applicable laws and regulations and, when applicable, with franchisor’s standards. Routine capital improvements are determined through the annual budget process over which we maintain approval rights, and which are implemented or administered by our management company.

Historically, we have aimed to maintain overall capital expenditures, except for those required by our franchisors as a condition to a franchise license or license renewal, at 4.0% of gross revenue. For 2025, we expect total capital expenditures for the routine replacement and refurbishment of furniture, fixtures and equipment to be approximately $7.3 million.

We expect a substantial portion of our capital expenditures for the routine replacement or refurbishment of furniture, fixtures and equipment at our properties will be funded by our replacement reserve accounts, other than costs that we incur to make capital improvements required by our franchisors. Reserve accounts are escrowed accounts with funds deposited monthly and reserved for capital improvements or expenditures with respect to all of our hotels. We deposit an amount equal to 4.0% of gross revenue for The DeSoto, the Hotel Ballast Wilmington, Tapestry Collection by Hilton, the Hotel Alba Tampa, Tapestry Collection by Hilton, the DoubleTree Resort by Hilton Hollywood Beach, the DoubleTree by Hilton Laurel, The Whitehall and the Georgian Terrace as well as 4.0% of room revenues for the DoubleTree by Hilton Philadelphia Airport and the Hyatt Centric Arlington on a monthly basis.

From time to time, certain of our hotel properties may undergo renovations as a result of our decision to upgrade portions of the hotel, such as guestrooms, meeting space and restaurants, in order to better compete with other hotels in our markets. In addition, we may be required by one or more of our franchisors to complete a PIP in order to bring the hotel up to the franchisor’s standards. Generally, we expect to fund renovations and improvements out of working capital, including replacement reserve accounts, proceeds of mortgage debt or equity offerings.

During fiscal years 2025 and 2026, we expect total capital expenditures related to the renovation of our property in Philadelphia, Pennsylvania of approximately $11.5 million as a condition to the renewal of our franchise license. On April 29, 2024, coincident with the extension of the mortgage loan, we placed $5.0 million into a reserve account to partially fund the renovation. In addition, provided we meet certain financial covenants, we expect the release of $1.2 million of other reserves in additional funding. We expect to fund the remainder of the capital expenditures out of working capital. As of September 30, 2025, we had incurred costs totaling approximately $4.7 million.

During fiscal years 2025 and 2026, we expect total capital expenditures related to the renovation of our property in Jacksonville, Florida of approximately $14.6 million, as a condition to the renewal of our franchise license. On July 8, 2024, in conjunction with the refinance of the mortgage with Fifth Third Bank, N.A., we secured additional funding of $9.49 million to partially fund the product improvement plan. We expect to fund the remainder of the capital expenditures out of working capital. As of September 30, 2025, we had incurred costs totaling approximately $2.1 million.

Liquidity and Capital Resources

As of September 30, 2025, we had total cash and cash equivalents of approximately $9.4 million and restricted cash of approximately $20.2 million. We expect that our cash on hand combined with our cash flow from our hotels should be adequate to fund continuing operations, routine capital expenditures for the refurbishment and replacement of furniture, fixtures and equipment, and monthly scheduled payments of principal and interest (excluding any balloon payments due upon maturity of our mortgage debt). As described in Note 2 to the Notes to Consolidated Financial Statements and set forth elsewhere in this report, we have mortgages maturing during 2025 with balances at maturity totaling approximately $87.3 million and mortgages maturing in 2026 with balances at maturity totaling approximately $68.4 million which we will be unable to repay out of working capital. Our plans with respect to some of the maturing indebtedness are described below.

On February 7, 2024, we secured a $35.0 million mortgage on the Hotel Alba located in Tampa, Florida with Citi Real Estate Funding, Inc. The loan has a maturity date of March 6, 2029; carries a fixed rate of interest of 8.49%, requires monthly payments of interest only; and cannot be prepaid without penalty until the last four months of the loan term. We used a portion of the proceeds to repay the existing first mortgage on the hotel. The remainder of the proceeds were used for working capital.

On April 29, 2024, we amended the mortgage loan agreement on the DoubleTree by Hilton Philadelphia Airport with the existing lender, TD Bank, N.A. The amendment extends the loan’s maturity to April 29, 2026; requires payments of interest only at existing terms of interest at a floating rate based on SOFR plus 3.50%; and required a principal reduction of $3.0 million. Existing reserves were

49


 

increased by $2.0 million and a separate reserve of $5.0 million was established for the anticipated renovation of the property in conjunction with the renewal of the franchise license.

On July 8, 2024, we secured a $26.25 million mortgage loan on the DoubleTree by Hilton Jacksonville Riverfront hotel located in Jacksonville, Florida with Fifth Third Bank, N.A. The loan provides for an additional $9.49 million available to fund a product improvement plan at the hotel; matures on July 8, 2029; and requires monthly payments of interest at a floating interest rate of SOFR plus 3.00% plus principal of $38,700. Proceeds of the loan were used to repay the existing mortgage.

On August 14, 2024, we secured a $5.0 million second mortgage loan on The DeSoto hotel located in Savannah, Georgia with MONY Life Insurance Company. The loan has a maturity date of July 1, 2026 and requires level payments of principal and interest at a fixed interest rate of 7.50% and amortizing on a 25-year schedule. Proceeds of the loan were used for working capital.

On September 12, 2025, we secured a $42.0 million mortgage loan on The DeSoto hotel located in Savannah, Georgia with Citi Real Estate Funding Inc. The loan has a maturity date of October 6, 2030, carries a fixed rate of interest of 7.13% and requires monthly payments of interest only; and cannot be prepaid without penalty until the last four months of the loan term. We used a portion of the proceeds to repay the existing first and second mortgages on the hotel. The remainder of the proceeds were used for working capital.

As of the date of this report, we were current on all mortgage and other loan payments per the terms of our agreements, as amended, with the exception of a payment at maturity default on the mortgage on The Georgian Terrace in Atlanta, Georgia which matured on June 1, 2025 as well as the DoubleTree Resort by Hilton Hollywood Beach in Hollywood, Florida which matured on October 1, 2025. We have requested a 1-year extension from the special servicer for the mortgage on The Georgian Terrace. We have requested an extension from the special servicer for the mortgage on the DoubleTree Resort by Hilton Hollywood Beach as well.

As of the date of this report, we were in compliance with all debt covenants with the exception of the financial covenant on the mortgage on the DoubleTree by Hilton Jacksonville Riverfront. We have requested a waiver from the mortgage lender.

Additionally, the mortgage on the DoubleTree by Hilton Philadelphia Airport matures on April 29, 2026 and the mortgage on the Hotel Ballast in Wilmington, North Carolina matures on January 1, 2027.

On October 24, 2025, we entered into a Merger Agreement with a joint venture entity sponsored by affiliates of Kemmons Wilson Hospitality Partners, LP and Ascendant Capital Partners LP. Concurrent with the closing of the Merger, we anticipate that the debt financing commitments obtained by the joint venture will be adequate to extinguish the mortgages on The Georgian Terrace, DoubleTree Resort by Hilton Hollywood Beach, the DoubleTree by Hilton Jacksonville Riverfront, the DoubleTree by Hilton Philadelphia Airport and the Hotel Ballast.

We intend to continue to invest in hotel properties as suitable opportunities arise. The success of our acquisition strategy depends, in part, on our ability to access additional capital through other sources, which we expect to be limited due to the demands of upcoming maturities and franchise-mandated product improvement plans on our liquidity in the near term. There can be no assurance that we will continue to make investments in properties that meet our investment criteria or have access to capital during this period. Additionally, we may choose to dispose of certain hotels as a means to provide liquidity.

Over the long term, we expect to meet our liquidity requirements for hotel property acquisitions, property redevelopment, investments in new joint ventures and debt maturities, and the retirement of maturing mortgage debt, through net proceeds from additional issuances of common shares, additional issuances of preferred shares, issuances of units of limited partnership interest in our Operating Partnership, secured and unsecured borrowings, the selective disposition of non-core assets, and cash on hand. We remain committed to a flexible capital structure and strive to maintain prudent debt leverage.

 

Financial Covenants

Mortgage Loans

Our mortgage loan agreements contain various financial covenants directly related to the financial performance of the collateralized properties. Failure to comply with these financial covenants could result from, among other things, changes in the local competitive environment, disruption caused by renovation activity, major weather disturbances as well as general economic conditions.

As described in “Liquidity and Capital Resources,” as of September 30, 2025, we were in compliance with all debt covenants, current on all loan payments and not otherwise in default under any of our mortgage loans, with the exception of (i) a payment at maturity default on the mortgage on the Georgian Terrace; (ii) an imminent payment at maturity default on the mortgage on the DoubleTree Resort

50


 

by Hilton Hollywood Beach that occurred on October 1, 2025; and (iii) a covenant default on the DoubleTree by Hilton Jacksonville Riverfront.

Certain of our loan agreements contain “cash trap” provisions that may be triggered if the performance of our hotels declines below a certain threshold. Beginning with the quarter ended September 30, 2023, we met the provisions under the mortgage secured by the DoubleTree Resort by Hilton Hollywood Beach, which require substantially all the revenue generated by the hotel to be deposited directly into a lockbox account and swept into a cash management account for the benefit of the lender. Although we met the criteria in the loan agreement for exiting the “cash trap” effective with the quarter ended June 30, 2025, we remain in the “cash trap” due to the payment at maturity default. We also entered a “cash trap” with respect to The Georgian Terrace in August 2025 due to the payment at maturity default.

Dividend Policy

We may not make distributions with respect to any shares of our common stock, unless and until full cumulative distributions on the outstanding preferred stock for all past unpaid periods are paid or declared and a sum sufficient for the payment thereof in cash is set aside.

On January 30, 2024, we announced the declaration of a quarterly distribution to holders of our preferred stock with a record date of February 29, 2024 and a payment date of March 15, 2024.

On April 30, 2024, we announced the declaration of a quarterly distribution to holders of our preferred stock with a record date of May 31, 2024 and a payment date of June 17, 2024.

On July 30, 2024, we announced the declaration of a quarterly distribution to holders of our preferred stock with a record date of August 30, 2024 and a payment date of September 16, 2024.

On October 29, 2024, we announced the declaration of a quarterly distribution to holders of our preferred stock with a record date of November 29, 2024 and a payment date of December 16, 2024.

On January 28, 2025, we announced the declaration of a quarterly distribution to holders of our preferred stock with a record date of February 28, 2025 and a payment date of March 14, 2025.

On April 29, 2025, we announced the declaration of a quarterly distribution to holders of our preferred stock with a record date of May 30, 2025 and a payment date of June 16, 2025.

On July 24, 2025, we announced the declaration of a quarterly distribution to holders of our preferred stock with a record date of October 31, 2025 and a payment date of November 20, 2025. On October 27, 2025, we approved the deferral of payment of this previously announced distribution to holders of our preferred stock. In connection with that payment deferral, the October 31, 2025 record date for each of those series of preferred stock has been cancelled. The Company is also suspending future preferred stock dividends.

As of September 30, 2025, the amount of cumulative unpaid dividends on our outstanding preferred shares is approximately $21.9 million. We expect that any reduction in the level of cumulative unpaid distributions will be made in the form of a series of “catch up” distributions. The amount, timing and frequency of distributions, including additional “catch-up” distributions, will be authorized by our board of directors and based upon a variety of factors deemed relevant by the directors. No assurance can be given that the distribution policy will not change in the future.

Off-Balance Sheet Arrangements

None.

Inflation

We generate revenues primarily from lease payments from our MHI TRS Entities and net income from the operations of our MHI TRS Entities. Therefore, we rely primarily on the performance of the individual properties and the ability of the management company to increase revenues and to keep pace with inflation. Operators of hotels, in general, possess the ability to adjust room rates daily to keep pace with inflation. However, competitive pressures at some or all of our hotels may limit the ability of the management company to raise room rates.

51


 

Our expenses, including hotel operating expenses, administrative expenses, real estate taxes and property and casualty insurance are subject to inflation. These expenses are expected to grow with the general rate of inflation, except for energy, liability insurance, property and casualty insurance, property tax rates, employee benefits, and some wages, which are expected to increase at rates that differ from the general rate of inflation.

Geographic Concentration and Seasonality

Our hotels are located in Florida, Georgia, Maryland, North Carolina, Pennsylvania, Texas and Virginia. As a result, we are particularly susceptible to adverse market conditions in these geographic areas, including industry downturns, relocation of businesses, local stay-at-home and business closure orders, adverse weather conditions and any oversupply of hotel rooms or a reduction in lodging demand. Adverse economic developments in the markets in which we have a concentration of hotels, or in any of the other markets in which we operate, or any increase in hotel supply or decrease in lodging demand resulting from the local, regional or national business climate, could materially and adversely affect us.

The operations of our hotel properties have historically been seasonal. The months of April and May are traditionally strong, as is October. The periods from mid-November through mid-February are traditionally slow with the exception of hotels located in certain markets, namely Florida and Texas, which typically experience significant room demand during this period.

Critical Accounting Policies

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amount of assets and liabilities at the date of our financial statements and the reported amounts of revenue and expenses during the reporting period. It is possible that the actual amounts may differ significantly from these estimates and assumptions. We evaluate our estimates, assumptions and judgment on an ongoing basis, based on information that is available to us, our business and industry experience, and various other matters that we believe are reasonable and appropriate for consideration under the circumstances. All of our significant accounting policies, including certain critical accounting policies, are disclosed in our Annual Report on Form 10-K for the year ended December 31, 2024. There have been no material changes in these critical accounting policies or the methods or assumptions we apply.

Recent Accounting Pronouncements

For a summary of recently adopted and newly issued accounting pronouncements, please refer to the New Accounting Pronouncements section of Note 2, Summary of Significant Accounting Policies, in the Notes to Consolidated Financial Statements.

 

Item 3. Quantitative and Qualitative Disclosures about Market Risk

The effects of potential changes in interest rates are discussed below. Our market risk discussion includes “forward-looking statements” and represents an estimate of possible changes in fair value or future earnings that could occur assuming hypothetical future movements in interest rates. These disclosures are not precise indicators of expected future losses, but only indicators of reasonably possible losses. As a result, actual future results may differ materially from those presented. The analysis below presents the sensitivity of the market value of our financial instruments to selected changes in market interest rates.

To meet in part our long-term liquidity requirements, we will borrow funds at a combination of fixed and variable rates. Our interest rate risk management objective is to limit the impact of interest rate changes on earnings and cash flows and to lower our overall borrowing costs. From time to time, we may enter into interest rate hedge contracts such as collars and treasury lock agreements in order to mitigate our interest rate risk with respect to various debt instruments. We do not intend to hold or issue derivative contracts for trading or speculative purposes.

As of September 30, 2025, we had approximately $247.5 million of fixed-rate debt, including the PPP Loans of approximately $0.1 million with a fixed rate of 1.0%, and approximately $75.2 million of variable-rate debt. The weighted-average interest rate on the fixed-rate debt was 5.80%. A change in market interest rates on the fixed portion of our debt would impact the fair value of the debt but have no impact on interest incurred or cash flows. Our variable-rate debt is exposed to changes in interest rates, specifically the changes in the Prime Rate, except for a $26.0 million portion of the mortgage on the DoubleTree by Hilton Philadelphia which is subject to a cap on SOFR of 3.00%. Assuming that the aggregate amount outstanding on the mortgages on our Philadelphia, Pennsylvania, Jacksonville, Florida and Houston, Texas hotels remains at approximately $75.2 million, the balance at September 30, 2025, the impact on our annual interest incurred and cash flows of a one percent increase in SOFR and the Prime Rate, would be approximately $0.4 million.

 

As of December 31, 2024, we had approximately $243.6 million of fixed-rate debt, including the PPP Loans of $0.7 million, with a fixed rate of 1.0% and approximately $75.7 million of variable-rate debt. The weighted-average interest rate on the fixed-rate debt was 5.39%. A change in market interest rates on the fixed portion of our debt would impact the fair value of the debt but have no impact on interest incurred or cash flows. Our variable-rate debt is exposed to changes in interest rates, specifically changes in the 1-month SOFR

52


 

and in Prime Rate, except for a $26.0 million portion of the mortgage on the DoubleTree by Hilton Philadelphia which is subject to a cap on SOFR of 3.00%. Assuming that the aggregate amount outstanding on the mortgages on our Philadelphia, Pennsylvania, Jacksonville, Florida and Houston, Texas hotels remains at approximately $75.7 million, the balance at December 31, 2024, the impact on our annual interest incurred and cash flows of a one percent increase in 1-month SOFR and the Prime Rate, would be approximately $0.5 million.

Item 4. Controls and Procedures

Sotherly Hotels Inc.

Disclosure Controls and Procedures

The Company’s management, under the supervision and participation of its Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of its disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, as required by paragraph (b) of Rules 13a-15 and 15d-15 under the Exchange Act), as of September 30, 2025. Based on that evaluation, the Company’s Chief Executive Officer and Chief Financial Officer have concluded that, as of September 30, 2025, its disclosure controls and procedures were effective and designed to ensure that (i) information required to be disclosed in its reports filed under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and instructions, and (ii) information is accumulated and communicated to the Company’s management, including its Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosures.

The Company’s management, including its Chief Executive Officer and Chief Financial Officer, does not expect that the Company’s disclosure controls and procedures or its internal controls will prevent all errors and all fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of the controls can provide absolute assurance that all control issues and instances of fraud, if any, within Sotherly Hotels Inc. have been detected.

Changes in Internal Control over Financial Reporting

There was no change in Sotherly Hotels Inc.’s internal control over financial reporting identified in connection with the evaluation required by paragraph (d) of Rules 13a-15 and 15d-15 under the Exchange Act during Sotherly Hotels Inc.’s last fiscal quarter that materially affected, or is reasonably likely to materially affect, Sotherly Hotels Inc.’s internal control over financial reporting.

Sotherly Hotels LP

Disclosure Controls and Procedures

The Operating Partnership’s management, under the supervision and participation of the Chief Executive Officer and Chief Financial Officer of Sotherly Hotels Inc., as general partner, has evaluated the effectiveness of the disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, as required by paragraph (b) of Rules 13a-15 and 15d-15 under the Exchange Act), as of September 30, 2025. Based on that evaluation, the Company’s Chief Executive Officer and Chief Financial Officer have concluded that, as of September 30, 2025, the disclosure controls and procedures were effective and designed to ensure that (i) information required to be disclosed in the reports filed under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and instructions, and (ii) information is accumulated and communicated to management, including the Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosures.

The Operating Partnership’s management, including the Chief Executive Officer and Chief Financial Officer of Sotherly Hotels Inc., as general partner, does not expect that the disclosure controls and procedures or the internal controls will prevent all errors and all fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of the controls can provide absolute assurance that all control issues and instances of fraud, if any, within Sotherly Hotels LP have been detected.

Changes in Internal Control over Financial Reporting

There was no change in Sotherly Hotels LP’s internal control over financial reporting identified in connection with the evaluation required by paragraph (d) of Rules 13a-15 and 15d-15 under the Exchange Act during Sotherly Hotels LP’s last fiscal quarter that materially affected, or is reasonably likely to materially affect, Sotherly Hotels LP’s internal control over financial reporting.

 

53


 

PART II

 

 

We are not involved in any material legal proceedings, nor to our knowledge, is any material litigation threatened against us. We are involved in routine legal proceedings arising out of the ordinary course of business most of which is expected to be covered by insurance, and none of which is expected to have a material impact on our financial condition or results of operations.

 

Item 1A. Risk Factors

We have included in Part I, Item 1A of our Annual Report on Form 10-K for the year ended December 31, 2024 a description of certain risks and uncertainties that could have a material adverse effect on our business, financial condition, results of operations or cash flows. In addition to those risk factors, we have identified the following additional risk factors related to the Merger. The following list is not exhaustive.

The announcement and pendency of the transactions contemplated by the Merger Agreement may have an adverse effect on our business, financial condition, operating results and cash flows.

Uncertainty about the effect of the proposed Merger on our employees, vendor partners, guests and other third parties may disrupt our sales and marketing or other key business activities and may have a material adverse effect on our business, financial condition, operating results and cash flows. Current and prospective employees may experience uncertainty about their roles following the Merger, and this may have an effect on our corporate culture. There can be no assurance we will be able to attract and retain key talent to the same extent that we have previously been able to attract and retain employees. Any loss or distraction of such employees could have a material adverse effect on our business, financial condition and operating results. In addition, we have devoted, and will continue to devote, significant management and other internal resources towards the completion of the Merger and planning for integration, which could materially adversely affect our business, financial condition, operating results and cash flows. Parties with which we have business relationships may experience uncertainty as to the future of such relationships and may delay or defer certain business decisions, seek alternative relationships with third parties or seek to alter their present business relationships with us. Parties with whom we otherwise may have sought to establish business relationships may seek alternative relationships with third parties.

The Merger Agreement generally requires us to operate our business in the ordinary course pending consummation of the proposed Merger and generally restricts us from taking certain specified actions until the Merger is completed. These restrictions may affect our ability to execute our business strategies, to respond effectively to competitive pressures and industry developments, and to attain our financial and other goals and may otherwise harm our business, financial condition, operating results and cash flows.

The failure to complete the Merger in a timely manner or at all could negatively impact the market price of our common stock as well as adversely affect our business, financial condition, operating results and cash flows.

The Merger cannot be completed until the conditions to closing are satisfied or (if permissible under applicable law) waived. We cannot guarantee that the remaining closing conditions set forth in the Merger Agreement will be satisfied or, even if satisfied, that no event of termination will take place. If the Merger is not completed for any reason, the holders of our common stock will not receive any payment for their shares of common stock in connection with the proposed Merger. Instead, we will remain an independent public company and the holders of our shares of common stock will continue to own their shares of stock.

If the Merger or a similar transaction is not completed, the share price of our common stock may drop to the extent that the current market price of our common stock reflects an assumption that a transaction will be completed.

Furthermore, if the Merger is significantly delayed or not completed, we may suffer other consequences that could adversely affect our business, results of operations and stock price, including the following:

we could be required to pay a termination fee of $4 million to Parent, under certain circumstances as described in the Merger Agreement;
we would have incurred significant costs in connection with the Merger that we would be unable to recover;
we may be subject to negative publicity or be negatively perceived by the investment or business communities;
we may be subject to legal proceedings related to any delay or failure to complete the Merger;
any disruptions to our business resulting from the announcement and pendency of the Merger, including any adverse changes in our relationships with our guests, suppliers, other business partners and employees, may continue or intensify in the event the Merger is not consummated; and
we may not be able to take advantage of alternative business opportunities or effectively respond to competitive pressures.

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There can be no assurance that our business, financial condition, operating results and cash flows will not be adversely affected, as compared to our condition prior to the announcement of the Merger, if the Merger is not consummated.

The Merger Agreement contains provisions that could discourage or deter a potential competing acquirer that might be willing to pay more to effect an alternative transaction with us.

The Merger Agreement contains provisions that, subject to certain exceptions, limit our ability to initiate, solicit or knowingly encourage, or engage in discussions or negotiations with respect to, or provide non-public information in connection with, a proposal from a third party with respect to an alternative transaction. In addition, under specified circumstances in which the Merger Agreement is terminated, we could be required to pay a termination fee of $4 million to Parent. It is possible that these or other provisions in the Merger Agreement might discourage a potential competing acquirer that might have an interest in acquiring all or a significant part of the Company from considering or proposing an acquisition or might result in a potential competing acquirer proposing to pay a lower per share price to acquire our common stock than it might otherwise have proposed to pay.

Litigation challenging the Merger Agreement may prevent the Merger from being consummated at all or within the expected timeframe and may result in substantial costs to us.

Lawsuits and demands may be filed or made, respectively, against the Company, the Board of Directors or the Company’s officers in connection with the Merger, which could result in substantial costs to the Company, including any costs associated with indemnification. If the actions are found to have merit, then the Merger may not be consummated at all or within the expected timeframe. Also, if the Company’s insurance provider were to deny coverage under the existing insurance policies covering such actions or should such policies fail to cover the costs of defending any one or more of the lawsuits, we may incur substantial costs.

We will incur substantial transaction fees and costs in connection with the Merger.

We expect to incur fees for professional services and other transaction costs in connection with the Merger. A material portion of these expenses will be payable by us whether or not the Merger is completed. While we have assumed that a certain amount of transaction expenses will be incurred, factors beyond our control could affect the total amount or the timing of these expenses. Many of the expenses that will be incurred, by their nature, are difficult to estimate accurately. These expenses may exceed the costs historically borne by us. These costs could adversely affect our business, financial condition, operating results and cash flows.

 

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

From time to time, the Operating Partnership issues limited partnership units to the Company, as required by the Partnership Agreement, to mirror the capital structure of the Company to reflect additional issuances by the Company and to preserve equitable ownership ratios.

 

Item 3. Defaults upon Senior Securities

Preferred Stock

The Company’s distributions on the shares of the Series B Preferred Stock, Series C Preferred Stock, and Series D Preferred Stock are in arrears for twelve quarterly periods. When distributions on any shares of the Company’s Series B Preferred Stock, Series C Preferred Stock and Series D Preferred Stock are in arrears for six or more quarterly periods, whether or not consecutive, the holders of the Company’s preferred stock shall be entitled to vote for the election of a total of two additional directors of the Company, at a special meeting or at the next annual meeting of stockholders and at each subsequent annual meeting of the stockholders until full cumulative distributions for all past unpaid periods are paid or declared and a sum sufficient for the payment thereof in cash is set aside. In addition, the Company may not make distributions with respect to any shares of its common stock, unless and until full cumulative distributions on the preferred stock for all past unpaid periods are paid or declared and a sum sufficient for the payment thereof in cash is set aside.

As of November 12, 2025, the Company has deferred payment and is in arrears on dividends for the Company’s Series B Preferred Stock, Series C Preferred Stock, and Series D Preferred Stock for the periods ending December 31, 2022, March 31, 2023, June 30, 2023, September 30, 2023, December 31, 2023, March 31, 2024, June 30, 2024, September 30, 2024, December 31, 2024, March 31, 2025, June 30, 2025, and September 30, 2025. The relevant distributions were as follows:

A regular quarterly cash dividend of $0.50 per share of beneficial interest of the Series B Preferred Stock;
A regular quarterly cash dividend of $0.4921875 per share of beneficial interest of the Series C Preferred Stock; and
A regular quarterly cash dividend of $0.515625 per share of beneficial interest of the Series D Preferred Stock.

On October 27, 2025, the Company announced that the record dates for the dividends on the Company’s Series B Preferred Stock, Series C Preferred Stock, and Series D Preferred Stock that were to be paid November 20, 2025 to shareholders of record as of October

55


 

31, 2025 have each been cancelled and the payment of dividends on those previously announced dividends has been deferred. The total arrearage of cumulative unpaid cash dividends on each of the Series B Preferred Stock, Series C Preferred Stock and Series D Preferred Stock through November 12, 2025, are $8,784,600, $7,950,470, and $7,196,681, respectively.

Georgian Terrace Mortgage Loan

On June 26, 2025, the Company received a Notice of Default from the special servicer for the mortgage loan on the Company’s Georgian Terrace hotel. The Notice of Default states that the Company’s subsidiary, SOHO Atlanta LLC, is in default under the note and the loan documents by virtue of, among other things, its failure to pay all amounts when due thereunder, and that the current lender, Wilmington Trust, National Association, as Trustee, will take all such actions as it deems appropriate to protect its interest in the mortgage loan and to collect the debt thereunder, including, without limitation, seeking foreclosure and/or reconveyance of its security under the loan documents without further notice or demand except as required pursuant to state law and the loan documents. The Company estimates that the amount of the direct financial obligation, as of November 12, 2025, is approximately $37.7 million. The Company has engaged a consultant to negotiate for an extension of the mortgage loan with the special servicer, and proposed extension terms have been provided to the special servicer. The Company entered a “cash trap” in August 2025 with respect to The Georgian Terrace which requires substantially all the revenue generated by the hotel to be deposited directly into a lockbox account and swept into a cash management account for the benefit of the lender.

DoubleTree Resort by Hilton Hollywood Beach Mortgage Loan

On November 12, 2025, the Company received a Notice of Default from the special servicer for the mortgage loan on the Company’s DoubleTree Resort by Hilton Hollywood Beach hotel. The Notice of Default provides that the Company’s subsidiaries, Hollywood Hotel Associates LLC and Hollywood Hotel Associates Lessee LLC, are in default under the note and the loan documents by virtue of, among other things, their failure to pay all amounts when due thereunder, and that the current lender, Wilmington Trust, National Association, as Trustee, will take all such actions as it deems appropriate to protect its interest in the mortgage loan and to collect the debt thereunder, including, without limitation, seeking foreclosure and/or reconveyance of its security under the loan documents without further notice or demand. The Company estimates that the amount of the direct financial obligation, as of November 12, 2025, is approximately $49.3 million. The Company has engaged a consultant to negotiate for an extension of the Mortgage Loan with the special servicer, and proposed extension terms have been provided to the special servicer. The Company continues to be in a “cash trap” with respect to the property which requires substantially all the revenue generated by the hotel to be deposited directly into a lockbox account and swept into a cash management account for the benefit of the lender.

 

Item 4. Mine Safety Disclosures

Not applicable.

 

Item 5. Other Information

During the three months ended September 30, 2025, none of our directors or officers (as defined in Rule 16a-1(f) under the Exchange Act) adopted or terminated any contract, instruction or written plan for the purchase or sale of our securities that was intended to satisfy the affirmative defense conditions of Rule 10b5-1(c) or any “non-Rule 10b5-1 trading arrangement” as defined in Item 408(c) of Regulation S-K.

 

 

 

56


 

Item 6. Exhibits

The following exhibits are filed as part of this Form 10-Q:

 

Exhibit

Number

Description of Exhibit

 

 

 

  2.1

 

 

Agreement and Plan of Merger, dated as of October 24, 2025, by and among Sotherly Hotels Inc., KW Kingfisher LLC, and Sparrows Nest LLC (incorporated by reference to the document previously filed as Exhibit 2.1 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on October 27, 2025). *

 

 

 

  10.1

 

 

Promissory Note, dated as of October 24, 2025, by and among Sotherly Hotels Inc. and Kemmons Wilson Hospitality Partners II, LP (incorporated by reference to the document previously filed as Exhibit 10.1 to our Current Report on Form 8-K filed with the Securities and Exchange Commission on October 27, 2025). *

 

 

 

  10.2

 

Sale, Purchase and Escrow Agreement between SOHO Atlanta, LLC, Banyan Street Capital LLC, and Metropolitan Title Agency, Inc., dated July 24, 2025. **

 

 

 

  10.3

 

 

Amendment to Sale, Purchase and Escrow Agreement between SOHO Atlanta, LLC, Banyan Street Capital LLC, and Metropolitan Title Agency, Inc., dated September 9, 2025. **

 

 

 

  10.4

 

 

Second Amendment to Sale, Purchase and Escrow Agreement between SOHO Atlanta, LLC, Banyan Street Capital LLC, and Metropolitan Title Agency, Inc., dated September 29, 2025. **

 

 

 

  10.5

 

Third Amendment to Sale, Purchase and Escrow Agreement between SOHO Atlanta, LLC, Banyan Street Capital LLC, and Metropolitan Title Agency, Inc., dated October 31, 2025. **

 

 

 

  31.1

Certification of Chief Executive Officer pursuant to Exchange Act Rules 13(a)-14 and 15(d)-14, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 for the Company. **

 

  31.2

Certification of Chief Financial Officer pursuant to Exchange Act Rules 13(a)-14 and 15(d)-14, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 for the Company. **

 

  31.3

Certification of Chief Executive Officer pursuant to Exchange Act Rules 13(a)-14 and 15(d)-14, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 for the Operating Partnership. **

 

  31.4

Certification of Chief Financial Officer pursuant to Exchange Act Rules 13(a)-14 and 15(d)-14, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 for the Operating Partnership. **

 

  32.1

Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 for the Company. (+)

 

  32.2

Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 for the Company. (+)

 

  32.3

Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 for the Operating Partnership. (+)

 

  32.4

Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 for the Operating Partnership. (+)

 

 

 

101.INS

Inline XBRL Instance Document – the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document.

 

101.SCH

Inline XBRL Taxonomy Extension Schema With Embedded Linkbase Documents

 

 

 

104

 

Cover Page Interactive Data File (embedded within the Inline XBRL document)

 

* Certain schedules and exhibits have been omitted pursuant to Item 601(a)(5) of Regulation S-K. The Company agrees to furnish supplementally a copy of such schedules and exhibits, or any section thereof, to the SEC upon its request.

 

** Filed herewith

 

57


 

(+) This certification shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, or otherwise subject to the liability of that section, nor shall it be deemed to be incorporated by reference into any filing under the Securities Act of 1933 or the Securities Exchange Act of 1934.

 

58


 

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

 

SOTHERLY HOTELS INC.

 

 

 

 

 

Date: November 14, 2025

 

By:

 

/s/ David R. Folsom

 

 

 

 

David R. Folsom

 

 

 

 

President and Chief Executive Officer

 

 

 

 

 

 

 

By:

 

/s/ Anthony E. Domalski

 

 

 

 

Anthony E. Domalski

 

 

 

 

Chief Financial Officer

 

59


 

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

 

SOTHERLY HOTELS LP

 

 

 

 

 

 

 

By:

 

SOTHERLY HOTELS INC.

 

 

 

 

Its General Partner

 

 

 

 

 

Date: November 14, 2025

 

By:

 

/s/ David R. Folsom

 

 

 

 

David R. Folsom

 

 

 

 

President and Chief Executive Officer

 

 

 

 

 

 

 

By:

 

/s/ Anthony E. Domalski

 

 

 

 

Anthony E. Domalski

 

 

 

 

Chief Financial Officer

 

60


EXHIBIT 10.2

EXECUTION COPY

 

SALE, PURCHASE AND ESCROW AGREEMENT

BETWEEN

SOHO ATLANTA, LLC,

a Delaware limited liability company
(Seller)

AND

 

BANYAN STREET CAPITAL LLC,
a Delaware limited liability company
(Purchaser)

AND

 

METROPOLITAN TITLE AGENCY, INC.

(Escrow Agent)

 

 

 


 

TABLE OF CONTENTS

Article I RECITALS

1

1.1.

Real Property

1

1.2.

Purchase and Sale

1

Article II PURCHASE PRICE

1

2.1.

Price

1

2.2.

Investments

2

2.3.

Interest on the Deposit

2

Article III CONDITIONS TO THE PARTIES’ OBLIGATIONS

2

3.1.

Conditions to Purchaser’s Obligation to Purchase

2

3.2.

Conditions to Seller’s Obligation to Sell

3

Article IV PURCHASER’S DELIVERIES AND SELLER’S DELIVERIES TO TITLE COMPANY

3

4.1.

Purchaser’s Deliveries

3

4.2.

Seller’s Deliveries

3

4.3.

Failure to Deliver

4

Article V INVESTIGATION OF PROPERTY

4

5.1.

Delivery of Documents

4

5.2.

Physical Inspection of Property

4

5.3.

Review Period

5

5.4.

Effect of Termination

7

Article VI THE CLOSING

7

6.1.

Date and Manner of Closing

7

Article VII PRORATION, FEES, COSTS AND ADJUSTMENTS

8

7.1.

Prorations

8

7.2.

Seller’s Closing Costs

9

7.3.

Purchaser’s Closing Costs

9

Article VIII DISTRIBUTION OF FUNDS AND DOCUMENTS

9

8.1.

Delivery of the Purchase Price

9

8.2.

Other Monetary Disbursements

9

8.3.

Recorded Documents

9

8.4.

All Other Documents

9

Article IX RETURN OF DOCUMENTS AND FUNDS UPON TERMINATION

10

9.1.

Return of Seller’s Documents

10

9.2.

Return of Purchaser’s Documents

10

9.3.

Deposit

10

9.4.

Disbursement of Deposit

10

9.5.

No Effect on Rights of Parties; Survival

10

 


 

Article X DEFAULT

10

10.1.

Seller’s Remedies

10

10.2.

Purchaser’s Remedies

11

Article XI REPRESENTATIONS AND WARRANTIES

11

11.1.

Seller’s Warranties and Representations

11

11.2.

Purchaser’s Warranties and Representations

16

11.3.

No Other Warranties and Representations

17

Article XII CONDEMNATION AND CASUALTY

17

Article XIII CONDUCT PRIOR TO CLOSING

18

13.1.

Conduct

18

13.2.

Actions Prohibited

18

13.3.

Confidentiality

18

13.4.

Right to Cure

19

13.5.

Tax Folio Number

19

13.6.

REA

19

Article XIV NOTICES

20

Article XV TRANSFER OF POSSESSION

21

15.1.

Transfer of Possession

21

15.2.

Delivery of Documents at Closing

21

Article XVI GENERAL PROVISIONS

21

16.1.

Captions

21

16.2.

Exhibits

21

16.3.

Entire Agreement

21

16.4.

Modification

21

16.5.

Attorneys’ Fees

22

16.6.

Governing Law

22

16.7.

Time of Essence

22

16.8.

Survival

22

16.9.

Assignment by Purchaser

22

16.10.

Severability

22

16.11.

Successors and Assigns

22

16.12.

Interpretation

22

16.13.

Counterparts

23

16.14.

Recordation

23

16.15.

Possession of Seller

23

16.16.

Business Day

23

16.17.

Waiver of Jury Trial

23

16.18.

Other Duties of Escrow Agent

23

16.19.

Disputes

24

16.20.

Reports

24

 


 

16.21.

Brokers

24

 

EXHIBITS

EXHIBIT A-1 Description of the Total Development

EXHIBIT A-2 Description of the Property

EXHIBIT A-3 Description of the Seller Retained Property

EXHIBIT B Form of Deed

EXHIBIT C FIRPTA Affidavit

EXHIBIT D Form Bill of Sale
EXHIBIT E Form Assignment and Assumption Agreement

 

SCHEDULE 11.1.3 List of Notices, Pending Litigation and Violations

SCHEDULE 11.1.6 Leases, Occupancy Agreements and Parties in Possession

SCHEDULE 11.1.7 Parking Agreements

SCHEDULE 11.1.8 Covenants, Conditions, Restrictions or Easements

SCHEDULE 11.1.10 No Special Assessments and Impact Fees

SCHEDULE 11.1.12 Licenses and Permits

SCHEDULE 13.6 REA Requirements

 


 

SALE, PURCHASE AND ESCROW AGREEMENT

This Sale, Purchase and Escrow Agreement (“Agreement”), dated as of July 24, 2025 (the “Effective Date”), is made by and between SOHO ATLANTA, LLC, a Delaware limited liability company (“Seller”), and BANYAN STREET CAPITAL LLC, a Delaware limited liability company (“Purchaser”), and constitutes (i) a contract of sale and purchase between the parties and (ii) an escrow agreement among Seller, Purchaser and METROPOLITAN TITLE AGENCY, INC. (“Escrow Agent”), the consent of which appears at the end hereof.

Article I

RECITALS

1.1. Real Property. Seller owns and holds fee title to that certain parcel of land located at 659 Peachtree Street NE, Atlanta, Georgia (the “Total Development”), that is identified on the depiction attached hereto as Exhibit “A-1”. The Total Development is comprised of (i) the portion of the Total Development containing a parking garage as identified on Exhibit “A-2” as the real property to be conveyed by Seller to Purchaser at Closing (the “Real Property”) and (ii) the portion of the Total Development identified on Exhibit “A-3” as the real property to be retained by Seller at and after Closing (the “Seller Retained Property”). On or before the date hereof, Seller has ordered a survey of the Real Property (the “Updated Survey”), which for the avoidance of doubt, shall not include the Seller Retained Property. Seller shall obtain a current title commitment covering the Real Property issued by Metropolitan Title Agency, Inc., as agent for a nationally recognized title company reasonably acceptable to Purchaser (the “Title Company”) together with copies of all documents referred to as exceptions therein (the “Title Commitment”).

1.2. Purchase and Sale. Subject to the terms of this Agreement, Seller agrees to sell, assign and convey to Purchaser, and Purchaser agrees to purchase from Seller, the following:

1.2.1. the Real Property;

1.2.2. all of Seller’s right, title and interest in and to the improvements located on the Real Property (the “Improvements”);

1.2.3. all of Seller’s right, title and interest in and to the easements, rights of way, entitlements, development rights and appurtenances to the extent belonging and appertaining solely to the Real Property and the Improvements (the “Entitlements”);

1.2.4. all of Seller’s right, title and interest in and to any and all parking agreements entered into by Seller that affect the Real Property or any portion thereof (the “Parking Agreements”);

 

1.2.6. all Seller’s right, title and interest to all personal property, fixtures, furniture, furnishings, fittings, equipment, telecommunications and information technological systems, machinery, apparatus, decorations, appliances, vending machines, ATM machines, and all other articles of tangible personal property (if any) owned by Seller or any affiliate of Seller and located on the Real Property (the “Personal Property”);

 


 

 

1.2.7. all of Seller’s right, title and interest (to the extent assignable, without cost to Seller, and relating solely to the Real Property) in and to any and all of the following (the “Intangible Property”): plans, surveys, studies, reports, maps, licenses, approvals, certificates, permits, warranties and guarantees set forth on with respect to the Real Property (The Real Property, the Improvements, the Entitlements, the Parking Agreements, the Personal Property and the Intangible Property are sometimes collectively hereinafter referred to as the “Property”).

Article II

PURCHASE PRICE

2.1. Price. In consideration of the covenants herein contained below, Seller hereby agrees to sell and Purchaser hereby agrees to purchase the Property for a total purchase price of SEVENTEEN MILLION SEVEN HUNDRED FIFTY THOUSAND and NO/100 Dollars ($17,750,000.00) (the “Purchase Price”), which shall be paid by Purchaser as follows:

2.1.1. Deposit. Purchaser has delivered concurrently with its execution of this Agreement, or will deliver within two (2) business days after the Effective Date, to Escrow Agent by bank wire transfer of immediately available funds the sum of TWO HUNDRED FIFTY THOUSAND AND NO/100 Dollars ($250,000.00) (the “Deposit”). The Deposit shall be nonrefundable upon expiration of the Investigation Period (as defined below) subject to the terms of this Agreement.

2.1.2. Addition to Deposit. Within two (2) business days after the expiration of the Investigation Period, if Purchaser has not timely terminated this Agreement in accordance with Section 5.3.2 below, Purchaser shall deliver to Escrow Agent, by bank wire transfer of immediately available funds, an additional non-refundable deposit of TWO HUNDRED FIFTY THOUSAND AND NO/100 Dollars ($250,000.00) (the “Additional Deposit Funds”). Upon delivery to the Escrow Agent, the Additional Deposit Funds shall be deemed part of the Deposit.

2.1.3. Balance of Purchase Price. At Closing (as defined in Section 6.1), Purchaser shall deliver to Escrow Agent, by bank wire transfer of immediately available funds, a sum equal to the balance of the Purchase Price. The balance of the Purchase Price to be received by Seller at Closing shall be adjusted to reflect prorations, closing costs, and other adjustments pursuant to Section 7.1 and Section 2.3.

2.1.4. Independent Consideration. Upon execution of this Agreement, Purchaser has delivered to Seller, and Seller acknowledges receipt of, ONE HUNDRED AND NO/100 UNITED STATES DOLLARS (US$100.00) (the “Independent Consideration”), as consideration for Purchaser’s right to purchase the Property and for Seller’s execution, delivery and performance of this Agreement. The Independent Consideration is in addition to and independent of any other consideration or payment provided for in this Agreement, is non‑refundable and shall be retained by Seller notwithstanding any other provision of this Agreement.

2

 


 

2.2. Investments. Following the collection of the Deposit, Escrow Agent shall invest the Deposit in an interest-bearing account with First-Citizens Bank & Trust Company in Atlanta, Georgia. Purchaser and Seller acknowledge that any amount over $250,000.00 shall not be insured, and both parties release and hold harmless Escrow Agent from all losses, costs and liabilities which may accrue or be incurred related to such lack of insurance.

2.3. Interest on the Deposit. Provided that the Escrow Agent receives a W-9 for such party along with any other documentation reasonably required by Escrow Agent, any interest earned on the Deposit shall be credited and delivered to the party receiving the Deposit, provided, however, that if the transaction closes, at Closing any interest earned on the Deposit shall be credited to Purchaser by applying the same against the Purchase Price.

Article III

CONDITIONS TO THE PARTIES’ OBLIGATIONS

3.1. Conditions to Purchaser’s Obligation to Purchase. Purchaser’s obligation to purchase is expressly conditioned upon each of the following:

3.1.1. Performance by Seller. Performance in all material respects of the obligations and covenants of, and deliveries required of, Seller hereunder.

3.1.2. Delivery of Title and Possession. Seller shall be prepared to deliver to Purchaser all instruments and documents to be delivered to Purchaser at the Closing pursuant to this Agreement.

3.1.3. Seller’s Representations. The representations and warranties by Seller set forth in Section 11.1 being true and correct in all material respects as of the Closing.

3.1.4. Unique Tax Folio. The Property and the Seller Retained Property shall each have a unique tax folio ID (or promptly after the recording of the Deed, such unique tax folio ID’s shall be issued) (the “Unique Tax Folio Condition”).

3.1.5. REA. Prior to expiration of the Inspection Period, the parties shall have (i) agreed to the form of the REA (as defined in Section 13.6 below), (ii) executed an amendment to this Agreement memorializing such form of the REA, and (iii) to the extent Seller’s existing mortgage financing is not being released as to the Seller Retained Property in connection with Closing, obtained conditional approval of a to be executed joinder to the REA from Seller’s mortgage lender (collectively, the “REA Condition”).

3.1.6. Title Policy. Title Company shall be irrevocably committed to issue to Purchaser, at the Closing, a standard coverage ALTA owner’s policy of title insurance, including a possible extended coverage policy and such endorsements thereto as the Title Company has agreed to issue in connection therewith prior to the expiration of the Seller’s Response Period (“Title Policy”), insuring Purchaser’s interest in the Real Property, dated the date of recording of the Deed, with liability in the amount of the Purchase Price.

3

 


 

3.1.7. Contracts. With the exception of any and all Parking Agreements, all leases, service and maintenance contracts affecting the Real Property, or any portion thereof, shall have been terminated as to the Real Property prior to Closing, or shall be terminated as to the Real Property at Closing at the sole cost and expense of Seller.

3.2. Conditions to Seller’s Obligation to Sell. Seller’s obligation to sell is expressly conditioned upon each of the following:

3.2.1. Performance by Purchaser. Performance in all material respects of the obligations and covenants of, and deliveries required of, Purchaser hereunder.

3.2.2. Receipt of Purchase Price. Receipt of the Purchase Price, subject to any adjustments due Seller under Article VII at the Closing in the manner herein provided.

3.2.3. Purchaser’s Representations. The representations and warranties by Purchaser set forth in Section 11.3 being true and correct in all material respects as of the Closing.

Article IV

PURCHASER’S DELIVERIES AND SELLER’S DELIVERIES TO TITLE COMPANY

4.1. Purchaser’s Deliveries. Provided all conditions precedent set forth in Section 3.1 have been satisfied, Purchaser shall, at or before the Closing, deliver to Title Company each of the following:

4.1.1. Purchase Price. The Purchase Price as set forth in Article II.

4.1.2. Closing Statement. An executed settlement statement reflecting the prorations and adjustments required under Article VII.

4.1.3. Cash – Prorations. The amount, if any, required of Purchaser under Article VII.

4.1.4. REA. The REA duly executed and notarized by Purchaser.

4.1.5. Bill of Sale. A duly executed bill of sale in the form attached hereto as Exhibit D, transferring to Purchaser or its designee all of Seller’s right, title and interest in and to the Personal Property.

4.1.6. Assignment and Assumption Agreement. A duly executed Assignment and Assumption Agreement in the form attached hereto as Exhibit E, transferring to Purchaser or its designee all of Seller’s right, title and interest in and to the Entitlements, the Parking Agreements and the Intangible Property.

4.1.7. Closing Statement. An executed settlement statement reflecting the prorations and adjustments required under Article VII.

4

 


 

4.1.8. Other Transfer Documents. Completed and executed transfer forms required by applicable law in connection with the transfer of the Real Property, including but not limited to transfer tax declarations.

4.2. Seller’s Deliveries. Seller shall, at or before the Closing, deliver to Title Company each of the following:

4.2.1. Deed. A special warranty deed (the “Deed”) in the form of Exhibit B attached hereto, executed and acknowledged by Seller.

4.2.2. FIRPTA Affidavit. Two (2) executed copies of an affidavit in the form of Exhibit C attached hereto with respect to the Foreign Investment in Real Property Tax Act with respect to the Foreign Investment in Real Property Tax Act.

4.2.3. REA. A duly executed and notarized counterpart to the REA along with, to the extent Seller’s existing mortgage financing is not being released as to the Seller Retained Property in connection with Closing, a duly executed and notarized joinder thereto by the existing mortgage lender of the Seller Retained Property.

4.2.4. Bill of Sale. A duly executed bill of sale in the form attached hereto as Exhibit D, transferring to Purchaser or its designee all of Seller’s right, title and interest in and to the Personal Property.

4.2.5. Assignment and Assumption Agreement. A duly executed Assignment and Assumption Agreement in the form attached hereto as Exhibit E, transferring to Purchaser or its designee all of Seller’s right, title and interest in and to the Entitlements, the Parking Agreements and the Intangible Property.

4.2.6. Closing Statement. An executed settlement statement reflecting the prorations and adjustments required under Article VII.

4.2.7. Owner's Affidavit. A customary Owner's Affidavit in a form reasonably acceptable to the Title Company and sufficient to satisfy Seller’s obligations pursuant to Section 5.3.1 herein (the “Owner's Affidavit”).

4.2.8. Other Transfer Documents. Completed and executed transfer forms required by applicable law in connection with the transfer of the Real Property, including but not limited to transfer tax declarations.

4.3. Failure to Deliver. The failure of Purchaser or Seller to make any delivery required above by and in accordance with this Article IV which is not waived by the other party shall constitute a default hereunder by Purchaser or Seller, as applicable.

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Article V

INVESTIGATION OF PROPERTY

5.1. Delivery of Documents. Seller will make or has made available to Purchaser on or before the Effective Date (unless provided otherwise) the following (collectively with the Title Commitment, any Updated Survey and any other due diligence materials delivered to Purchaser by Seller or its agents in connection with this Agreement, the “Due Diligence Documents”):

5.1.1. Preliminary Title Commitment. Seller’s most recent existing title policy covering the Total Development (the “Existing Policy”), which Purchaser acknowledges and agrees insures both the Real Property and the Seller Retained Property. Promptly upon receipt by Seller, but in no event more than ten (10) days after the Effective Date, Seller shall provide to Purchaser the Title Commitment in accordance with Section 1.1 of this Agreement.

5.1.2. Survey. To the extent in Seller’s possession, the most recent survey of the Real Property prepared by a licensed surveyor (the “Survey”). Seller shall obtain the Updated Survey in accordance with the terms of Section 1.1 of this Agreement.

5.2. Physical Inspection of Property.

5.2.1. Notice and Access. Provided that Purchaser has given Seller at least one (1) business day’s advance notice, Seller shall allow Purchaser and Purchaser’s engineers, architects or other employees and agents reasonable access to the Property during normal business hours for the limited purposes provided herein.

5.2.2. Scope of Inspections. Purchaser and its engineers, architects and other employees and agents may exercise such access solely for the purposes of inspecting the physical condition of the Property and conducting non-intrusive and non-invasive physical and environmental tests and inspections thereof. PURCHASER SHALL NOT CONDUCT OR ALLOW ANY PHYSICALLY INTRUSIVE OR INVASIVE TESTING OF, ON OR UNDER THE PROPERTY WITHOUT FIRST OBTAINING SELLER’S WRITTEN CONSENT, WHICH CONSENT MAY BE PROVIDED OR WITHHELD IN SELLER’S SOLE DISCRETION, IN EACH INSTANCE AS TO THE TIMING AND SCOPE OF THE WORK TO BE PERFORMED.

5.2.3. Insurance. Purchaser agrees that it will cause it and any person accessing the Property hereunder to be covered by not less than $1,000,000 commercial general liability insurance (with, in the case of Purchaser’s coverage, a contractual liability endorsement, insuring its indemnity obligation under this Agreement), insuring all activity and conduct of such person while exercising such right of access and naming Seller as an additional insured, issued by a licensed insurance company qualified to do business in the State in which the Property is located and otherwise reasonably acceptable to Seller.

5.2.4. No Interference. Purchaser agrees that, in the exercise of the right of access granted hereby, it will not unreasonably interfere with or permit unreasonable material interference with any person occupying or providing service at the Property.

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Purchaser agrees that it or its agents will not communicate or correspond with any employees, contractors, agents or tenants at the Property or any vendors providing service to the Property, if any, without the prior, written consent of Seller, and if such consent is granted, Seller shall be present or party to all such communications and correspondence.

5.2.5. Indemnification. Purchaser agrees to indemnify, defend and hold harmless Seller from any third-party loss, injury, damage, cause of action, liability, claim, lien, cost or expense, including reasonable attorneys’ fees and costs, arising from the exercise by Purchaser or its employees, consultants, agents or representatives of the right of access under this Agreement or out of any of the foregoing. The indemnity in this Section 5.2.5 shall survive the Closing or any termination of this Agreement.

5.2.6. Seller’s Right To Be Present. Purchaser agrees to give Seller prior written notice at least one (1) business day in advance of its intent to conduct any inspections or tests so that Seller will have the opportunity to have a representative present during any such inspection or test, the right to do which Seller expressly reserves.

5.2.7. Expense of Inspections and Compliance With Laws. Purchaser agrees that any inspection, test or other study or analysis of the Property shall be performed at Purchaser’s expense and in strict accordance with all applicable laws, ordinances, codes and other governmental requirements.

5.2.8. Repair and Restoration of Property. If any inspection or test conducted by Purchaser requires or results in any damage to or alteration of the condition of the Property, Purchaser agrees at its own expense to promptly repair or restore the Property in a lien free and workmanlike manner. Such repair or restoration shall return the Property to substantially the same condition as existed prior to such inspection or test. Purchaser shall have no obligation to repair or restore normal wear and tear, de minimis damage, or conditions that existed prior to Purchaser's inspection or testing. The obligations set forth in this Section 5.2.8 shall survive the Closing or any termination of this Agreement.

5.3. Review Period.

5.3.1. Title and Survey. If Purchaser, in its sole discretion, objects to any of the exceptions shown in the Title Commitment or any other matter affecting title to the Real Property, including, without limitation, on any Survey or Updated Survey, Purchaser shall, provide Seller with a written notice of such objections (the “Objection Letter”) on or prior to the expiration of the Investigation Period (such date the “Objection Letter Date”), except that Purchaser shall in all events be deemed to have objected to all Mandatory Cure Items (defined below) without necessity of the delivery of any notice. Any items contained in the Title Commitment or the Updated Survey and not objected to by Purchaser prior to the expiration of the Investigation Period (or deemed to be accepted by Purchaser as set forth herein) shall be deemed "Permitted Exceptions". If Purchaser does not deliver Purchaser’s Objection Letter by the Objection Letter Date, Purchaser shall be deemed to have accepted all exceptions contained in the Title Commitment and the form and substance of the Updated Survey, if any, and all matters shown thereon, which shall be deemed included in the Permitted Exceptions, except that Purchaser shall in all events be

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deemed to have objected to all Mandatory Cure Items without necessity of the delivery of any notice. At any and all times from and after the Effective Date, Purchaser shall have the right to get updates to the Title Commitment and Updated Survey. In the event any such objections are timely made by Purchaser, Seller shall have the right, but not the obligation, exercisable by delivery of a notice to Purchaser (the “Seller’s Response Notice”) within five (5) business days after Seller’s receipt of Purchaser’s Objection Letter (the “Seller’s Response Period”) to commit to cure such objections in the manner specified in the Seller’s Response Notice. If there are objections timely made by Purchaser that Seller elects not to cure or, by not sending a Seller’s Response Notice within the Seller’s Response Period, is deemed to have elected not to cure, then Purchaser shall have the right to terminate this Agreement by delivery of a written notice to Seller on or before 5:00 P.M., Eastern Time, on the date that is five (5) business days after the earlier of Purchaser’s receipt of Seller’s Response Notice or the date that Seller is deemed to have elected not to cure, whereupon the Deposit shall be returned to Purchaser and the parties shall have no further obligations to or recourse against each other (except for any provisions of this Agreement which are expressly stated to survive the termination of this Agreement). If Purchaser fails to timely terminate this Agreement in accordance with the preceding sentence, all such items set forth in the Objection Letter and not agreed by Seller to cure shall be deemed Permitted Exceptions. Seller shall have no obligation to cure any matter set forth in the Title Commitment, except that Seller shall, at or prior to the Closing, and without the need for Purchaser to object to the same: (a) satisfy and otherwise remove any mortgage, UCC’s, assignment of rents, liens or judgments encumbering the Property and such other monetary liens or encumbrances on the Property that can be cured by the payment of a liquidated sum of money; and (b) execute and deliver at Closing the Owner's Affidavit (individually and collectively, the “Mandatory Cure Items”). If Seller fails to satisfy or cure the Mandatory Cure Items or any matter that Seller agrees to cure pursuant to Seller’s Response Notice, Seller shall be deemed in default of this Agreement and Purchaser shall be permitted to pursue any and all remedies available to Purchaser in accordance with Section 10.2 of this Agreement.

5.3.2. New Defects. In the event that any update to the Title Commitment or Updated Survey after the Objection Letter Date reveals any new adverse title exception not previously disclosed to Purchaser in the Title Commitment or the Updated Survey (a “New Defect”), Purchaser shall have a period of five (5) business days after receipt of such update to the Title Commitment or the Updated Survey (“New Defect Objection Date”) to object to such new matter by written notice to Seller (“New Defect Objection Letter”), except that Purchaser shall in all events be deemed to have objected to all Mandatory Cure Items without necessity of the delivery of any notice. In the event any such objections are timely made by Purchaser, Seller shall have the right, but not the obligation, exercisable by delivery of a notice to Purchaser (the “Seller’s New Defect Response Notice”) within five (5) business days after Seller’s receipt of Purchaser’s New Defect Objection Letter (the “Seller’s New Defect Response Period”) to commit to cure such objections in the manner specified in the Seller’s New Defect Response Notice. If there are objections timely made by Purchaser that Seller elects not to cure or, by not sending a Seller’s New Defect Response Notice within the Seller’s New Defect Response Period, is deemed to have elected not to cure, then Purchaser shall have the right to terminate this Agreement by delivery of a written notice to Seller on or before 5:00 P.M., Eastern Time, on the date that

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is five (5) business days after the earlier of Purchaser’s receipt of Seller’s New Defect Response Notice or the date that Seller is deemed to have elected not to cure, whereupon the Deposit shall be returned to Purchaser and the parties shall have no further obligations to or recourse against each other (except for any provisions of this Agreement which are expressly stated to survive the termination of this Agreement). If Purchaser fails to timely terminate this Agreement in accordance with the preceding sentence, all such items set forth in the New Defect Objection Letter and not agreed by Seller to cure shall be deemed Permitted Exceptions. Notwithstanding anything to the contrary herein, the Closing Date (as defined in Section 6.1 below) shall automatically be extended to provide Purchaser and Seller the time period provided for in this Section 5.3.2 to deliver any applicable New Defect Objection Letter, Seller’s response thereto and Purchaser’s supplemental response, as applicable. If Seller fails to satisfy or cure the Mandatory Cure Items or any matter that Seller agrees to cure pursuant to Seller’s New Defect Response Notice, Seller shall be deemed in default of this Agreement and Purchaser shall be permitted to pursue any and all remedies available to Purchaser in accordance with Section 10.2 of this Agreement.

5.3.3. General Investigation. Purchaser may, for any reason or no reason at all, elect to terminate this Agreement by giving written notice of termination (the “Termination Notice”) to Seller on or before 5:00 p.m. (New York Time) on the date that is forty-five (45) calendar days after the Effective Date (the “Investigation Period”), which Termination Notice may be transmitted via electronic mail. If Purchaser does not timely give a Termination Notice as aforesaid, such failure shall be deemed Purchaser's election to proceed with the transaction contemplated by this Agreement. If Purchaser elects to terminate this Agreement by timely delivery of a Termination Notice in accordance with the foregoing, (i) this Agreement shall terminate, (ii) the parties shall have no further obligations to or recourse against each other (except for any provisions of this Agreement which are expressly stated to survive the termination of this Agreement), and (iii) the Title Company shall, within one (1) business day, return the Initial Deposit to Purchaser.

5.3.4. Governmental Approvals Condition. Seller and Purchaser acknowledge and agree that, in connection with the severing of the Real Property from the Seller Retained Property, certain governmental approvals (including but not limited to the Unique Tax Folio Condition and any zoning and planning approvals) (collectively, the “Governmental Approvals”) may be necessary to obtain prior to Closing (the “Governmental Approvals Condition”). Seller agrees to seek, and Purchaser agrees to cooperate in good faith in connection therewith, at no cost or expense to Purchaser, the Governmental Approvals, and the parties shall use good faith efforts to obtain such approvals prior to Closing. Seller shall keep Purchaser updated upon request regarding the status of the Governmental Approval Condition. If (a) the Governmental Approvals Condition has not been satisfied prior the Closing Date, and (b) the Governmental Approval Condition will not be satisfied immediately after the recording of the Deed based upon a non-discretionary administrative approval process reasonably acceptable to Purchaser, despite the parties’ good faith efforts in connection therewith, Seller shall have the right to extend the Closing Date for one (1) additional period of thirty (30) days in order to obtain such Governmental Approvals (the “Government Approvals Extension”), which extension may be exercised by Seller providing written notice to Purchaser and the

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Title Company at least two (2) days prior to the then-current Closing Date; provided, however, the Government Approval Extension in aggregate with the Seller Mortgagee Extension (defined below) shall not exceed thirty (30) days in total. If the Seller has nevertheless been unable to satisfy the Governmental Approvals Condition by the Closing Date (as may be extended) and the Governmental Approval Condition will not be satisfied immediately after the recording of the Deed based upon a non-discretionary administrative approval process reasonably acceptable to Purchaser, either party may elect to terminate this Agreement by written notice thereof to Escrow Agent and the other party, in which event (i) neither party shall be deemed to be in default of this Agreement as a result thereof, (ii) Escrow Agent shall return the Deposit to Purchaser and (iii) except as otherwise expressly set forth in this Agreement, neither Purchaser nor Seller shall have any further rights or obligations hereunder.

5.3.5. Seller Mortgagee Condition. Seller and Purchaser acknowledge and agree that the Seller must either obtain the consent of its existing lender to the transfer of the Real Property and the release thereof from the existing security instrument prior to Closing or must satisfy the existing loan on the Total Development in full and refinance only the Seller Retained Parcel (the “Seller Mortgagee Condition”). Seller agrees to use diligent efforts to satisfy the Seller Mortgagee Condition prior to the Closing Date (as it may be extended), and Purchaser agrees to cooperate in good faith in connection therewith. Seller shall keep Purchaser updated upon request regarding the status of the Seller Mortgagee Condition. If the Seller Mortgagee Condition has not been satisfied prior the Closing Date despite Seller’s diligent efforts, Seller shall have the right to extend the Closing Date (as it may be extended) for one (1) additional period of thirty (30) days in order to satisfy the Seller Mortgagee Condition (the “Seller Mortgagee Extension”), which extension may be exercised by Seller providing written notice to Purchaser and the Title Company at least two (2) days prior to the then-current Closing Date; provided, however, the Seller Mortgagee Extension in aggregate with the Government Approval Extension shall not exceed thirty (30) days in total. If Seller has been unable to satisfy the Seller Mortgagee Condition by the Closing Date (as may be extended), either party may elect to terminate this Agreement by written notice thereof to Escrow Agent and the other party, in which event (i) neither party shall be deemed to be in default of this Agreement as a result thereof, (ii) Escrow Agent shall return the Deposit to Purchaser, (iii) Seller shall reimburse Purchaser for Purchaser’s Costs (as defined in Section 10.2 hereof) up to $200,000, which reimbursement obligation the Seller Joinder Party (as defined below), by signing below, agrees to be joint and severally liable with Seller and primarily liable to Purchaser for.

5.4. Effect of Termination. If this Agreement is terminated in accordance with Section 5.3, then all further rights and obligations of the parties shall cease and terminate without any further liability of either party to the other (except those obligations which are specifically provided to survive such termination as provided in this Agreement) and the Deposit shall be returned to Purchaser.

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Article VI

THE CLOSING

6.1. Date and Manner of Closing. Seller, Purchaser and Title Company shall close the escrow and the transaction contemplated herein (the “Closing”) no later than 5:00 P.M. (New York Time) on the date that is forty-five (45) calendar days after the expiration of the Investigation Period (as may be extended as set forth in this Agreement, the “Closing Date”), time being of the essence (subject only to Seller’s express rights of remedy or cure provided herein), by recording and delivering all documents set forth in Article IV and funds as set forth in Article VII. Notwithstanding the preceding sentence, Purchaser shall have the right to extend the Closing Date for an additional thirty (30) day period, provided Purchaser notifies Seller and the Title Company of its election to extend the Closing Date at least three (3) days prior to the Closing Date, and within one (1) business day of such notice, Purchaser delivers to the Title Company an additional deposit in the amount of TWO HUNDRED FIFTY THOUSAND AND NO/100 Dollars ($250,000.00) (the “Extension Deposit”). If Purchaser elects to extend the Closing Date, then such Extension Deposit shall be added to the Deposit, shall be applied to the Purchase Price in accordance with the terms and conditions of this Agreement, and for all purposes shall be deemed to be a part of the Deposit.

Article VII

PRORATION, FEES, COSTS AND ADJUSTMENTS

7.1. Prorations. At least five (5) business days prior to the Closing, Seller shall determine the amounts of the prorations in accordance with this Agreement and notify Purchaser thereof. Purchaser shall review and approve or reject (with stated reasons therefor) such determination promptly and prior to the Closing. Thereafter, Purchaser and Seller shall each inform Title Company of such amounts.

7.1.1. Certain Items Prorated In accordance with the notifications, Title Company shall prorate between the parties (and the parties shall deposit funds therefor with Title Company or shall instruct Title Company to debit against sums held by Title Company owing to such party), as of 11:59 p.m. of the day prior to the Closing, all income and expenses with respect to the Property and payable to or by the owner of the Property, including, without limitation: (i) all real property taxes and assessments on the basis of the fiscal period for which assessed (if the Closing shall occur before the tax rate is fixed, the apportionment of taxes shall be based on the tax rate for the preceding period applied to the latest assessed valuation and after the Closing, when the actual real property taxes are finally fixed, Seller and Purchaser shall make a recalculation of such proration, and the appropriate party shall make the applicable payment reflecting the recalculation to the other party) (if the Real Property is part of a larger tax parcel comprising the Total Development, then the apportionment of taxes subject to this Section 7.1.1 shall be further prorated such that Purchaser shall be responsible for forty percent (40%) of real property taxes on the subject tax parcel comprising the Total Development, and Seller shall be responsible for sixty (60%) of real property taxes on the subject tax parcel comprising the Total Development); (ii) charges for water, sewer, electricity, gas, fuel and other utility charges,

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unless Seller elects to close its own applicable account, in which event Purchaser shall open its own account and the respective charges shall not be prorated; and (iii) periodic fees for licenses, permits or other authorizations with respect to the Property. The obligation of the parties to recalculate the proration of taxes shall survive the Closing for a period of twelve (12) months.

7.1.2. Taxes.

(1) Real property tax refunds and credits received after the Closing which are attributable to a fiscal tax year prior to the Closing shall belong to Seller. Any such refunds and credits attributable to the fiscal tax year during which the Closing occurs shall be apportioned between Seller and Purchaser. This apportionment obligation shall survive the Closing.

(2) If any tax appeal or certiorari proceedings shall not have been finally resolved or settled prior to the Closing and shall relate to any tax period a portion or all of which precedes the Closing, Purchaser shall be entitled to control the disposition of any such tax appeal or certiorari proceeding for periods after the Closing. Any refunds received therefrom shall be prorated between the parties on the basis of the portions accruing to periods before and after the Closing, with each party bearing their proportionate share of expenses incurred in connection therewith based on their respective benefit from any refund.

7.1.3. Insurance. Seller’s existing liability and property insurance pertaining to the Property shall be canceled as of 11:59 P.M. (Eastern Standard Time) on the date of the Closing, and Seller shall receive any premium refund due thereon.

7.2. Seller’s Closing Costs. Seller shall pay (i) Seller’s own attorneys’ fees, (ii) ½ of any escrow closing costs charged by Title Company, (iii) any documentary stamp and/or surtax on the Deed, (iv) any transfer tax on the Property or any portion thereof, (v) the cost of the Title Commitment and the title premium for the owner’s base Title Policy (but excluding the cost of any extended coverages or endorsements), (vi) any costs incurred in recording the Deed or any other instruments required to cure or correct any Title Objections that Seller has elected to or is otherwise required to cure or correct pursuant to this Agreement, (vii) any brokerage commissions for any broker engaged by Seller incurred in connection with the transaction contemplated by this Agreement, provided, however, for the avoidance of doubt, Seller will not be required to pay CW (as defined below) pursuant to the CW Agreement (as defined below), (viii) the cost of any survey of the Seller Retained Property, (ix) the cost of satisfying the Governmental Approval Condition and the Seller Mortgagee Condition, and (x) any cost associated with the termination of any service contracts, maintenance contracts, leases, occupancy agreements or other agreement affecting the Property (other than the Parking Agreements) or any portion thereof.

7.3. Purchaser’s Closing Costs. Purchaser shall pay (i) any costs incurred in connection with Purchaser’s investigation of the Property (including environmental and inspection costs), (ii) any cost incurred in connection with Purchaser’s financing, if any, (iii) ½ of any escrow closing costs charged by Title Company, (iv) the cost of any endorsements to the owner’s Title Policy along with any lender’s title policy and any endorsements thereto, (v) the cost of the

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Updated Survey (including only the Real Property), if any, (vi) the brokerage commission due to CW (as defined below) pursuant to the CW Agreement (as defined below), and (vii) Purchaser’s own attorneys’ fees.

Article VIII

DISTRIBUTION OF FUNDS AND DOCUMENTS

8.1. Delivery of the Purchase Price. At the Closing, Title Company shall deliver the Purchase Price to Seller, and the transaction shall not be considered closed until such delivery occurs.

8.2. Other Monetary Disbursements. Title Company shall, at the Closing, arrange for wire transfer, (i) to Seller, or order, as instructed by Seller, all sums and any proration or other credits to which Seller is entitled and less any appropriate proration or other charges and (ii) to Purchaser, or order, any excess funds therefore delivered to Title Company by Purchaser and all sums and any proration or other credits to which Purchaser is entitled and less any appropriate proration, offset or other charges.

8.3. Recorded Documents. Title Company shall cause the Deed, the REA and any other documents that Seller or Purchaser desires to record to be recorded in the Public Records and, after recording, returned to the grantee, beneficiary or person acquiring rights under said document or for whose benefit said document was required.

8.4. All Other Documents. Title Company shall at the Closing deliver by overnight express delivery, each other document received hereunder by Title Company to the person acquiring rights under said document or for whose benefit said document was required.

Article IX

RETURN OF DOCUMENTS AND FUNDS UPON TERMINATION

9.1. Return of Seller’s Documents. If escrow or this Agreement is terminated for any reason, if so requested by Seller, Purchaser shall, within five (5) days following such request, at Purchaser’s election, either (1) deliver to Seller all documents and materials relating to the Property previously delivered to Purchaser by Seller, or (2) to the extent such documents are not original physical documents, cause such documents to be destroyed.

9.2. Return of Purchaser’s Documents. If escrow or this Agreement is terminated for any reason, Title Company shall deliver all documents and materials deposited by Purchaser and then in Title Company’s possession to Purchaser and shall destroy any documents executed by both Purchaser and Seller. Upon delivery by Title Company to Purchaser (or such destruction, as applicable) of such documents and materials, Title Company’s obligations with regard to such documents and materials under this Agreement shall be deemed fulfilled and Title Company shall have no further liability with regard to such documents and materials to either Seller or Purchaser.

9.3. Deposit. If escrow or this Agreement is terminated (i) pursuant to Section 5.3, Section 10.2, Article XII or, to the extent expressly set forth therein, Section 13.6, (ii) due to the

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failure of a condition set forth in Section 3.1, or (iii) under any circumstance whereby, pursuant to this Agreement, Purchaser is entitled to obtain the return of the Deposit, then, Purchaser shall be entitled to obtain the return of the Deposit pursuant to Section 9.4 below. Otherwise, Seller shall be entitled to the Deposit.

9.4. Disbursement of Deposit. If Escrow Agent receives a notice from either party instructing Escrow Agent to deliver the Deposit to such party, Escrow Agent shall deliver a copy of the notice to the other party within three (3) business days after receipt of the notice. If the other party does not object to the delivery of the Deposit as set forth in the notice within three (3) business days after receipt of the copy of the notice, Escrow Agent shall, and is hereby authorized to, deliver the Deposit to the party requesting it pursuant to the notice. Any objection hereunder shall be by notice setting forth the nature and grounds for the objection and shall be sent to Escrow Agent and to the party requesting the Deposit. Notwithstanding anything to the contrary herein, Escrow Agent may immediately return the Deposit to Purchaser (without the need of sending any notice to Seller and Seller failing to timely object thereto) in the event that Purchaser terminates this Agreement during the Investigation Period.

9.5. No Effect on Rights of Parties; Survival. The return of documents and monies as set forth above shall not affect the right of either party to seek such legal or equitable remedies as such party may have under Article X with respect to the enforcement of this Agreement. The obligations under this Article IX shall survive termination of this Agreement.

Article X

DEFAULT

10.1. Seller’s Remedies. IF PURCHASER FAILS TO PERFORM ITS OBLIGATIONS UNDER THIS AGREEMENT, IN ANY MATERIAL RESPECT, AFTER THE RECEIPT OF WRITTEN NOTICE OF SUCH FAILURE BY SELLER AND THE EXPIRATION OF A PERIOD OF FIVE (5) DAYS DURING WHICH PURCHASER SHALL HAVE AN OPPORTUNITY TO CURE OR REMEDY SUCH FAILURE (WITH THE EXCEPTION OF THE PURCHASER’S FAILURE TO CLOSE ON THE CLOSING DATE, FOR WHICH PURCHASER SHALL HAVE NO SUCH NOTICE AND CURE PERIOD), FOR ANY REASON EXCEPT SELLER DEFAULT OR FAILURE OF A CONDITION TO PURCHASER’S OBLIGATION TO CLOSE THE TRANSACTIONS CONTEMPLATED BY THIS AGREEMENT, SELLER SHALL BE ENTITLED AS ITS SOLE AND EXCLUSIVE REMEDY AT LAW OR IN EQUITY TO TERMINATE THIS AGREEMENT AND RECOVER THE DEPOSIT AS LIQUIDATED DAMAGES AND NOT AS A PENALTY, IN FULL SATISFACTION OF ANY CLAIMS AGAINST PURCHASER. SELLER AND PURCHASER AGREE THAT SELLER’S DAMAGES RESULTING FROM PURCHASER’S DEFAULT ARE DIFFICULT TO DETERMINE AND THE AMOUNT OF THE DEPOSIT IS A FAIR ESTIMATE OF THOSE DAMAGES.

10.2. Purchaser’s Remedies. IF SELLER FAILS TO PERFORM ITS OBLIGATIONS UNDER THIS AGREEMENT, IN ANY MATERIAL RESPECT, FOR ANY REASON EXCEPT A PURCHASER DEFAULT, FAILURE OF THE GOVERNMENTAL APPROVALS CONDITION, FAILURE OF THE SELLER MORTGAGEE CONDITION OR THE FAILURE

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OF ANY OTHER CONDITION PRECEDENT TO SELLER’S OBLIGATIONS UNDER THIS AGREEMENT, THEN EXCEPT AS OTHERWISE EXPRESSLY SET FORTH HEREIN, PURCHASER’S SOLE REMEDIES (AT LAW OR IN EQUITY) SHALL BE: (A) TO TERMINATE THIS AGREEMENT BY GIVING SELLER WRITTEN NOTICE OF SUCH ELECTION PRIOR TO OR AT CLOSING WHEREUPON THE ESCROW COMPANY SHALL PROMPTLY RETURN TO PURCHASER THE DEPOSIT, SELLER REIMBURSE TO PURCHASER PURCHASER’S COSTS UP TO A MAXIMUM OF $200,000 (PROVIDED, HOWEVER, NO CAP SHALL APPLY TO SUCH REIMBURSEMENT IF SELLER INTENTIONALLY OR WILLFULLY BREACHES THIS AGREEMENT) AND, THEREAFTER, THE PARTIES SHALL HAVE NO FURTHER RIGHTS OR OBLIGATIONS HEREUNDER EXCEPT FOR OBLIGATIONS WHICH EXPRESSLY SURVIVE THE TERMINATION OF THIS AGREEMENT; (B) TO WAIVE THE DEFAULT AND CLOSE; OR (C) TO SEEK SPECIFIC PERFORMANCE OF THIS AGREEMENT AGAINST SELLER BY FILING AN ACTION NO LATER THAN SIXTY (60) DAYS AFTER THE ORIGINALLY SCHEDULED CLOSING DATE; PROVIDED, HOWEVER, THE PARTIES AGREE AND ACKNOWLEDGE THAT THE REMEDY OF SPECIFIC PERFORMANCE AGAINST SELLER CANNOT COMPEL A PARTY UNAFFILIATED WITH SELLER FROM TAKING ANY ACT. NOTWITHSTANDING ANYTHING TO THE CONTRARY HEREIN, IF SELLER INTENTIONALLY OR WILLFULLY BREACHES THIS AGREEMENT BY CONVEYING THE PROPERTY TO A THIRD-PARTY PURCHASER IN VIOLATION OF THE EXCLUSIVITY RIGHTS OF PURCHASER SET FORTH IN SECTION 11.1.14 HEREOF, IN ADDITION TO SELLER’S OBLIGATION TO REIMBURSE PURCHASER FOR PURCHASER’S COST AS SET FORTH ABOVE (WHICH FOR THE AVOIDANCE OF DOUBT SHALL NOT BE SUBJECT TO A CAP OF $200,000), SELLER SHALL BE LIABLE TO PURCHASER FOR DAMAGES EQUAL TO THE DIFFERENCE BETWEEN THE PRICE RECEIVED BY SELLER FROM SUCH THIRD PARTY AND THE AGGREGATE CONSIDERATION UNDER THIS AGREEMENT. FOR PURPOSES OF THIS AGREEMENT, “PURCHASER’S COSTS” SHALL MEAN ALL DOCUMENTED, OUT-OF-POCKET, THIRD-PARTY COSTS REASONABLY INCURRED BY PURCHASER WITH REGARD TO THIS TRANSACTION, INCLUDING WITHOUT LIMITATION COSTS INCURRED IN CONDUCTING, PERFORMING OR CAUSING TO BE PERFORMED OR PREPARED "DUE DILIGENCE" STUDIES, INVESTIGATIONS, AUDIT EXAMINATIONS, SURVEYS, TITLE COMMITMENTS, ENVIRONMENTAL, STRUCTURAL AND ANY OTHER INSPECTIONS, EXAMINATIONS OR EVALUATIONS OF THE PROPERTY, AND FEES, COSTS AND DEPOSITS FOR FINANCING, TOGETHER WITH ALL ENGINEERING COSTS, REASONABLE ATTORNEYS' FEES AND ANY AND ALL OTHER EXPENSES INCURRED BY PURCHASER IN CONNECTION WITH THE PERFORMANCE OF ITS OBLIGATIONS OR INVESTIGATIONS HEREUNDER OR IN THE EVENT THIS AGREEMENT IS TERMINATED. FOR THE AVOIDANCE OF DOUBT, IN NO EVENT SHALL PURCHASER FILE A LIS PENDENS, SEEK TO PLACE A LIEN AGAINST OR OTHERWISE ENCUMBER ANY PORTION OF THE PROPERTY OR THE TOTAL DEVELOPMENT AS A REMEDY FOR ANY BREACH OF THIS AGREEMENT. BY SIGNING BELOW, THE SELLER JOINDER PARTY (DEFINED BELOW), AGREES TO BE JOINT AND SEVERALLY LIABLE WITH SELLER AND PRIMARILY LIABLE TO PURCHASER FOR ANY PAYMENT AND/OR REIMBURSEMENT OBLIGATIONS OF SELLER PURSUANT TO THIS SECTION 10.2.

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Article XI

REPRESENTATIONS AND WARRANTIES

11.1. Seller’s Warranties and Representations. The matters set forth in this Section 11.1 constitute representations and warranties by Seller which are now and shall, in all material respects, at the Closing be true and correct. If Seller has knowledge that any of the representations and warranties contained in this Article XI may cease to be true, Seller shall give prompt notice to Purchaser (which notice shall include copies of the instrument, correspondence, or document, if any, upon which Seller's notice is based). Notwithstanding anything to the contrary set forth in this Agreement, Seller shall have no liability, and Purchaser shall make no claim against Seller, for a breach of any representation or warranty under this Agreement if the breach in question constitutes or results from a condition, fact or other matter that was within Purchaser’s actual knowledge prior to the Closing.

11.1.1. Organization. Seller has been duly formed, validly exists and is in good standing in the jurisdiction of its formation and in the state in which the Property is located.

11.1.2. Power and Authority. Seller has the legal power, right and authority to enter into this Agreement and to consummate the transactions contemplated hereby.

11.1.3. Pending Litigation and Violations. Except as described in Schedule 11.1.3, there are no actions, suits or proceedings, pending, filed or served against Seller which would materially and adversely affect Seller’s ability to perform its obligations under this Agreement, and to Seller’s knowledge no such actions, suits or proceedings have been threatened in writing. Except as described in Schedule 11.1.3, Seller has not received any notice from any governmental authority of any violation of a legal requirement by Seller in connection with the use, operation or condition of the Property nor is Seller aware of any fact, circumstance or condition at the Property that is in violation of any applicable legal requirement.

11.1.4. Ownership. Seller is the fee owner of the Property, and upon satisfaction of the Seller Mortgagee Condition, will own the Property free and clear of all liens, mortgages, security instruments and judgements at Closing, other than the Permitted Exceptions.

11.1.5. No Conflict. Subject to satisfaction of the Unique Tax Folio Condition, the Governmental Approvals Condition, and the Seller Mortgagee Condition, the execution and delivery of this Agreement and the closing documents to be executed in connection herewith and the consummation of the transactions contemplated hereby and thereby, do not require the consent or approval of any governmental authority, nor shall such execution and delivery result in a breach or violation of any legal requirement, or conflict with, breach, result in a default (or an event which with notice or passage of time or both will constitute a default) under or violate any contract or agreement to which Seller is a party or by which it or the Property is bound.

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11.1.6. Leases, Occupancy Agreements and Parties in Possession. Except as disclosed in Schedule 11.1.6, there are no leases, licenses, occupancy agreements or other rights of occupancy or use with respect to any portion of the Property and there are no parties other than Seller in possession of any portion of the Property, other than in connection with the Parking Agreements.

11.1.7. Parking Agreements. Except as described in Schedule 11.1.7, which contains a true, correct and complete list of all Parking Agreements, there are no other leases, occupancy agreements of other rights of occupancy affecting the Property or any portion thereof. True, correct and complete copies of all Parking Agreements have been delivered to Purchaser. All Parking Agreements are in full force and effect and neither Seller, nor, to Seller’s knowledge, any other party thereto is in material default of any Parking Agreement.

11.1.8. Covenants, Conditions, Restrictions or Easements. Except as described in Schedule 11.1.8, there is no material default or breach by Seller nor, to the best of Seller's knowledge, any other party thereto, under any covenants, conditions, restrictions, rights-of-way or easements which may affect the Property or any portion(s) thereof which require performance or compliance by the owner of the Property and no condition or circumstance exists which with the giving of notice or the passage of time or both would constitute a default or breach by Seller nor, to the best of Seller's knowledge, any other party thereto, under any such covenants, conditions, restrictions, rights-of-way or easements.

11.1.9. Employees. There are no employees of the Seller or any management company at the Property or otherwise who, by reason of any legal requirement or by reason of any union or other employment contract, written or otherwise or any other reason whatsoever, would become employees of the Purchaser as a result of the purchase of the Property by the Purchaser.

11.1.10. No Special Assessments and Impact Fees. Except as described in Schedule 11.1.10, To Seller’s knowledge, no portion of the Property is affected by any outstanding special assessments or impact fees imposed by any governmental authority.

11.1.11. Bankruptcy. Seller has not filed any petition in bankruptcy or other insolvency proceedings or proceedings for reorganization of Seller or for the appointment of a receiver or trustee for all or any substantial part of Seller’s property, nor has Seller made any assignment for the benefit of its creditors or filed a petition for an arrangement, or entered into an arrangement with creditors or filed a petition for an arrangement with creditors or otherwise admitted in writing in any legal proceeding its inability to pay its debts as they become due.

11.1.12. Tax Abatement Proceeds. There is no currently pending appeal or abatement proceeding with respect to the real estate taxes assessed on the Property.

11.1.13. Licenses and Permits. Except for the licenses and permits described on Schedule 11.1.13 attached to this Agreement, there are no other licenses and

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permits relating to the use, ownership, or operation, of the Property. Seller has not received any notice from any governmental or quasi-governmental agency having jurisdiction over the Property, nor is Seller aware of, any uncured violation or default of any license or permit or that the Property is operating with any required valid permit.

11.1.14. Third Party Rights. Seller has not entered into any agreements currently in effect pursuant to which Seller has granted any rights of first refusal to purchase all or any part of the Property, options to purchase all or any part of the Property or other rights whereby any individual or entity has the right to purchase all or any part of the Property which have not been waived as of the date hereof. Prior to the expiration or termination of this Agreement, Purchaser shall have the exclusive right to purchase the Property and Seller shall not enter into any LOI’s, backup contracts or solicit or engage in any discussions with any third parties with respect to the sale of the Property.

11.1.15. Hazardous Substances. Except as set forth in the Phase I Environmental Site Assessment Report, PSI Project No. 05131122-1, dated May 3, 2013, (i) Seller has conducted no activity on the Property involving the generation, treatment, storage or disposal of Hazardous Substances in violation of applicable law; (ii) no portion of the Property is now being used or to Seller's knowledge has ever been used to treat, store, generate or dispose of Hazardous Substances, excepting for those materials ordinarily and customarily used, stored, present, or handled in the regular operation of the Property in the ordinary course of business and in compliance with all legal requirements; (iii) Seller has received no written notice from any governmental authority or any other party of any Hazardous Substances violations concerning the Property or any portion thereof, nor is Seller aware of any such violation; and (iv) to Seller's knowledge there are no storage tanks or wells, either above or below ground, located on the Property. For purposes of this Agreement, “Hazardous Substances” shall mean (a) flammable or explosive materials, petroleum or petroleum products, oil, crude oil, natural gas or synthetic gas usable for fuel, radioactive materials, asbestos, mold, polychlorinated biphenyls (PCB's), radon or methane gas; and (b) any such material classified or regulated as "hazardous" or "toxic" pursuant to the Comprehensive Environmental Response, Compensation and Liability Act of 1980, as amended by the Superfund Amendments and Reauthorization Act of 1986, 42 U.S.C. §§ 9601 et seq.; Solid Waste Disposal Act, as amended by the Resource Conservation and Recovery Act of 1976 and Hazardous and Solid Waste Amendments of 1984, 42 U.S.C. §§ 6901 et seq.; Federal Water Pollution Control Act, as amended by Clean Water Act of 1977, 33 U.S.C. §§ 1256 et seq.; Clean Air Act of 1966, as amended, 42 U.S.C. §§ 7401 et seq.; Toxic Substances Control Act of 1976, 15 U.S.C. §§ 2601 et seq. and Hazardous Materials Transportation Act, 49 U.S.C. App. §§ 1801 et seq; and (c) any such material classified or regulated as "hazardous" or "toxic" pursuant to any applicable state law or local ordinance.

11.1.16. Foreign Person. Seller is a “United States person” (as defined in Section 7701(a)(30)(B) or (C) of the Code for the purposes of the provisions of Section 1445(a) of the Code.

11.1.17. Patriot Act. Seller is in compliance with the requirements of Executive Order No. 133224, 66 Fed. Reg. 49079 (Sept. 25, 2001) (the “Order”) and other

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similar requirements contained in the rules and regulations of the Office of Foreign Assets Control, Department of the Treasury (“OFAC”) and in any enabling legislation or other Executive Orders or regulations in respect thereof (the Order and such other rules, regulations, legislation, or orders are collectively called the “Orders”). Further, Seller covenants and agrees to make its policies, procedures and practices regarding compliance with the Orders, if any, available to Purchaser for its review and inspection during normal business hours and upon reasonable prior notice.

(1) Neither Seller nor any beneficial owner of Seller:

(A) is listed on the Specially Designated Nationals and Blocked Persons List maintained by OFAC pursuant to the Order and/or on any other list of terrorists or terrorist organizations maintained pursuant to any of the rules and regulations of OFAC or pursuant to any other applicable Orders (such lists are collectively referred to as the “Lists”);

(B) is a person or entity who has been determined by competent authority to be subject to the prohibitions contained in the Orders; or

(C) is owned or controlled by, or acts for or on behalf of, any person or entity on the Lists or any other person or entity who has been determined by competent authority to be subject to the prohibitions contained in the Orders.

Notwithstanding the foregoing, Purchaser understands that Seller’s parent company is publicly-traded and that Seller makes no representations of any kind with respect to the owners of the publicly-traded shares of such parent company.

11.1.18. Survival. The representations and warranties herein contained shall survive Closing for a period of nine (9) months (the “Survival Period”).

11.1.19. Post-Closing Breach of Representation. In the event that the Closing shall occur, and subsequently during the Survival Period, Purchaser discovers that any representation or warranty of Seller contained in Section 11.1 of this Agreement was untrue or inaccurate in any material respect as of the Closing Date, then Seller shall reimburse Purchaser for any and all documented out-of-pocket costs and expenses incurred by Purchaser as a result of the misrepresentation (including, without limitation, reasonable attorneys’ fees), with respect to which Purchaser has provided Seller with invoices or other supporting documentation subject to each of the following conditions: (1) Purchaser shall have notified Seller, in writing, regarding the alleged untrue or inaccurate representation or warranty prior to the expiration of the Survival Period; (2) no personal liability or personal responsibility of any sort with respect to any alleged untrue or inaccurate representation or warranty is assumed by, or shall at any time be asserted or enforceable against, any of Seller’s shareholders, directors, officers, employees, agents, constituent partners, members, beneficiaries, trustees or representatives; (3) Purchaser did not have actual knowledge of such representation or warranty being untrue or inaccurate as of the Closing Date, and (4) the maximum aggregate liability of Seller hereunder shall, under no circumstances whatsoever, exceed $300,000, and a claim may be asserted by Purchaser only if such claim, taken together with any other claims for an alleged untrue or inaccurate

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representations or warranties, in the aggregate exceeds $25,000, and in such event, Seller shall be liable for the full amount of all such claims from the first dollar, which payment of such amounts the Seller Joinder Party (defined below), by signing below, agrees to be joint and severally liable with Seller and primarily liable to Purchaser for.

11.1.20. Pre-Closing Breach of Representation. In the event that the status of any representation or warranty of Seller contain in this Agreement changes or is modified in any material adverse way after the Effective Date, Seller shall promptly provide written notice of such change or modification to Purchaser upon Seller becoming aware of such change. In the event that Purchaser becomes aware (whether by notice received from Seller or otherwise) prior to Closing that any of Seller’s warranties or representations set forth in this Agreement are not true on the Effective Date, or at any time thereafter but prior to Closing, and in the event that Seller is unable to render any such representation or warranty true and correct as of the Closing Date, Purchaser may either: (a) terminate this Agreement by written notice thereof to Escrow Agent, in which event, Escrow Agent shall return the Deposit to Purchaser and except as otherwise specifically set forth in this Agreement, neither Purchaser nor Seller shall have any further rights or obligations hereunder; or (b) elect to close under this Agreement notwithstanding the failure of such representation and warranty. Notwithstanding the foregoing, in the event that such representation or warranty of Seller (x) becomes untrue due to any act or omission of Seller, or (y) was untrue as of the Effective Date, then Seller shall be deemed in default of this Agreement and Purchaser shall be permitted to pursue any and all remedies available to Purchaser in accordance with Section 10.2 of this Agreement.

11.2. Purchaser’s Warranties and Representations. The matters set forth in this Section 11.2 constitute representations, warranties and covenants by Purchaser which are now and shall, at the Closing, be true and correct.

11.2.1. Power and Authority. Purchaser has the legal power, right and authority to enter into this Agreement and to consummate the transactions contemplated hereby.

11.2.2. Organization. Purchaser has been duly formed, validly exists and is in good standing in the jurisdiction of its formation and in the state in which the Property is located.

11.2.3. No Conflict. The execution and delivery of this Agreement and the closing documents to be executed in connection herewith and the consummation of the transactions contemplated hereby and thereby, do not result in a breach or violation of any legal requirement, or conflict with, breach, result in a default (or an event which with notice or passage of time or both will constitute a default) under or violate any contract or agreement to which Purchaser is a party.

11.2.4. Bankruptcy. Purchaser has not filed any petition in bankruptcy or other insolvency proceedings or proceedings for reorganization of Purchaser or for the appointment of a receiver or trustee for all or any substantial part of Purchaser’s property, nor has Purchaser made any assignment for the benefit of its creditors or filed a petition for an arrangement, or entered into an arrangement with creditors or filed a petition for an

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arrangement with creditors or otherwise admitted in writing in any legal proceeding its inability to pay its debts as they become due.

11.2.5. Independent Investigation. The consummation of this transaction shall constitute Purchaser’s acknowledgment that it has inspected and investigated the Property.

11.2.6. Purchaser Reliance. Purchaser has relied on its own consultants, advisors, counsel, employees, agents, principals and/or studies, investigations and/or inspections with respect to the Property, its condition, value and potential. Notwithstanding the foregoing, Purchaser may rely on representations and warranties of Seller only to the extent expressly set forth in Section 11.1.

11.2.7. Compliance. Purchaser’s funds are derived from legitimate business activities. Purchaser is not a person with whom Seller is prohibited from engaging in this transaction due to any United States government embargos, sanctions, or terrorism or money laundering laws, including, without limitation, due to Purchaser or any party that has ownership in or control over Purchaser being (i) subject to United States government embargos or sanctions, or (ii) in violation of terrorism or money laundering laws.

11.2.8. Patriot Act.

(1) Purchaser is in compliance with the requirements of the Orders. Further, Purchaser covenants and agrees to make its policies, procedures and practices regarding compliance with the Orders, if any, available to Seller for its review and inspection during normal business hours and upon reasonable prior notice.

(2) Neither Purchaser nor any beneficial owner of Purchaser:

(A) is listed on the Lists;

(B) is a person or entity who has been determined by competent authority to be subject to the prohibitions contained in the Orders; or

(C) is owned or controlled by, or acts for or on behalf of, any person or entity on the Lists or any other person or entity who has been determined by competent authority to be subject to the prohibitions contained in the Orders.

11.2.9. ERISA. Purchaser represents, warrants and covenants that Purchaser is not using the assets of any (i) “employee benefit plan” (within the meaning of Section 3(3) of ERISA), (ii) “plan” (within the meaning of Section 4975(e)(1) of the Code), or (iii) entity whose underlying assets include “plan assets” by reason of a plan’s investment in such entity, to fund its purchase of the Property under this Agreement

11.3. No Other Warranties and Representations. Except as specifically set forth in this Article XI, Seller has not made, does not make, and has not authorized anyone to make, any warranty or representation as to any written materials delivered to Purchaser, the persons preparing such materials, the truth, accuracy or completeness of such materials, the present or future physical condition, development potential, zoning, building or land use law or compliance therewith, the

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operation, income generated by, or any other matter or thing affecting or relating to the Property or any matter or thing pertaining to this Agreement. Purchaser expressly acknowledges that no such warranty or representation has been made and that Purchaser is not relying on any warranty or representation whatsoever other than as is expressly set forth in this Article XI. Purchaser shall accept the Property “as is” and in its condition on the date of Closing subject only to the express provisions of this Agreement and hereby acknowledges and agrees that except for those representations and warranties of Seller expressly set forth in this Agreement, there have been no other warranties of any kind, whether express or implied, made by Seller. Purchaser has conducted, and shall continue to conduct during the Investigation Period, or waive its right to conduct, such due diligence as Purchaser has deemed or shall deem necessary or appropriate. Purchaser shall independently confirm to its satisfaction all information that it considers material to its purchase of the Property or the transaction contemplated by this Agreement. PURCHASER HEREBY AGREES THAT PURCHASER IS PURCHASING THE PROPERTY IN “AS IS” PHYSICAL CONDITION “WITH ALL FAULTS” AND SPECIFICALLY AND EXPRESSLY WITHOUT ANY WARRANTIES, REPRESENTATIONS OR GUARANTIES OF ANY KIND, ORAL OR WRITTEN, EXPRESS OR IMPLIED, CONCERNING THE PHYSICAL CONDITION OF THE PROPERTY, EXCEPT AS EXPRESSLY PROVIDED HEREIN AND IN THE CLOSING DOCUMENTS. NOTWITHSTANDING THE FOREGOING, THIS PROVISION SHALL NOT LIMIT PURCHASER’S REMEDIES FOR FRAUD, INTENTIONAL MISREPRESENTATION, OR WILLFUL CONCEALMENT BY SELLER.

Article XII

CONDEMNATION AND CASUALTY

Promptly upon the receipt of written notices thereof, Seller shall give Purchaser written notice of any condemnation or casualty of the Property occurring prior to the Closing. If prior to the Closing all or a Material Portion (as defined below) of the Property is condemned or suffers casualty, Purchaser shall have the option of either (i) applying the proceeds of any such condemnation award or insurance proceeds applicable to the Property (but not the Seller Retained Property) toward the payment of the Purchase Price to the extent such condemnation award or insurance proceeds has been received by Seller, and receiving an assignment from Seller of Seller’s right, title and interest in any such awards or condemnation proceeds not theretofore received by Seller, or (ii) terminating this Agreement by delivering written notice of such termination to Seller and Escrow Agent within ten (10) days after Purchaser has received written notice from Seller of such condemnation or casualty of a Material Portion of the Property. If, prior to the Closing, a portion of the Property is condemned or suffers casualty, and such portion is not a Material Portion of the Property, the proceeds of any such condemnation award or insurance proceeds applicable to the Property (but not the Seller Retained Property) shall be applied toward the payment of the Purchase Price to the extent such condemnation award or insurance proceeds has been received by Seller and Seller shall assign to Purchaser all of Seller’s right, title and interest in any unpaid awards applicable to the Property (but not the Seller Retained Property). For purposes of this Article XII, the term “Material Portion” shall mean (a) a portion that exceeds five percent (5%) of the total area of the Property, (b) the cost to repair exceeds five percent (5%) of the Purchase Price, or (c) such condemnation or casualty of the Property occurring prior to the Closing results in (1) a permanent absence of reasonable access to the Property that is not otherwise provided pursuant to the REA, (2) material interference with the present use or Purchaser’s intended use of

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the Property, or (3) the Property no longer being in compliance with applicable law after giving effect to any restoration thereof.

Article XIII

CONDUCT PRIOR TO CLOSING

13.1. Conduct. From and after the date hereof, Seller shall (i) subject to seasonal differences and reasonable modifications due to changes in circumstance, operate the Property substantially in accordance with its standard business procedures; (ii) maintain commercially reasonable and customary insurance policies covering the Property in full force and effect; (iii) take any and all action necessary, at Seller’s sole cost and expense, to cause all service contracts, maintenance contracts and other similar agreements affecting the Property or any portion thereof to be terminated at or prior to Closing; (iv) promptly upon obtaining knowledge thereof, notify Purchaser of any material adverse changes affecting the Property; (v) comply with all applicable laws and maintain all required licenses and permits with respect to the Property (if any); and (vi) except as otherwise expressly stated herein, use commercially reasonably efforts to satisfy all closing conditions under this Agreement.

13.2. Actions Prohibited. Seller shall not, without the prior written approval of Purchaser, which approval shall be in Purchaser’s sole and absolute discretion:

(i) subject to Section 13.5 and Section 13.6 below, sell, transfer or encumber title of all or any portion of the Real Property;

(ii) subject to Section 13.5 and Section 13.6 below, change or attempt to change, directly or indirectly, the current zoning of the Real Property in a material manner adverse to Purchaser;

(iii) subject to Section 13.5 and Section 13.6 below, enter into any agreements affecting the Property that cannot be terminated at or prior to Closing;

(iv) enter into any Parking Agreement that is not on commercially reasonable market rate terms;

(v) modify or amend any Parking Agreement in a manner that causes such Parking Agreement to no longer be on commercially reasonable market rate terms; and

(vi) cause or permit any action to be taken which would cause any of the representation and warranties of Seller set forth in this Agreement to be untrue as of the Closing Date.

13.3. Confidentiality. Purchaser shall, prior to the Closing, maintain the confidentiality of this sale and purchase and shall not, except as required by law or governmental regulation applicable to Purchaser, disclose the terms of this Agreement or of such sale and purchase to any third parties whomsoever other than investors or prospective investors in Purchaser, advisors, consultants, attorneys, accountants, lenders, partners, members, potential sources of financing,

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regulatory authorities, and their respective representatives, Escrow Agent, the Title Company and such other persons whose assistance is required in carrying out the terms of this Agreement. Purchaser shall not at any time issue a press release containing material terms or otherwise communicate material terms with media representatives regarding this sale and purchase unless such release or communication has received the prior written approval of Seller, which approval shall not be unreasonably withheld or delayed. Purchaser agrees that all documents and information regarding the Property provided by Seller or Seller’s agents (the “Seller Confidential Information”) are confidential and Purchaser shall not disclose any Seller Confidential Information to any other person except those assisting it with the analysis of the Property, and only after informing such persons of these confidentiality restrictions. Purchaser’s own studies, tests, and analyses of the Property shall not be deemed confidential hereunder. Seller shall maintain in confidence all non-public information regarding Purchaser’s business, financing, and investment plans disclosed in connection with this transaction, subject to the same exceptions and permitted disclosures applicable to Purchaser. The confidentiality obligations in this Section 13.3 shall not apply to information that: (i) becomes publicly available through no breach by the receiving party; (ii) was known to the receiving party prior to disclosure; (iii) is independently developed by the receiving party without use of confidential information; or (iv) is required to be disclosed by law, regulation, or court order. This Section 13.3 shall survive the Closing or termination of this Agreement for a period of two (2) years.

13.4. Right to Cure. If Seller shall have breached any representation or warranty hereunder or any other matter shall have occurred prior to Closing which would entitle Purchaser to terminate this Agreement, Seller may elect, by written notice to Purchaser, to cure such breach or matter and Seller may adjourn the Closing for up to fifteen (15) days to do so. Nothing contained in this Section 13.4 shall require Seller to cure any such breach or matter or to incur any liability or expense to do so.

13.5. Tax Folio Number. Seller shall use good faith efforts to cause the Real Property to have a unique and distinct tax folio number from the Seller Retained Property on or before recording of the Deed, or shortly thereafter subject to any applicable administrative process.

13.6. REA. Seller and Purchaser shall negotiate in good faith and, prior to the expiration of the Investigation Period shall agree to a form of reciprocal easement agreement (the “REA”) concerning, among other things, the items set forth on Schedule 13.6 . In the event the form of REA has not been agreed upon by the expiration of the Investigation Period, either party may terminate this Agreement, in which event Escrow Agent shall return the Deposit to Purchaser and neither party shall have any further rights or obligations under this Agreement except the obligations that expressly survive any termination hereof. Upon agreeing to the form of REA, the parties shall enter into an amendment to this Agreement to incorporate such form of REA (the “REA Amendment”), which REA and REA Amendment may be subject to changes reasonably required by any mortgage lender of Purchaser or Seller, as reasonably accepted by Seller and Purchaser, provided such changes have no material adverse effect on the Seller’s Retained Property or the Real Property, as applicable.

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Article XIV

NOTICES

All notices, demands or other communications given hereunder shall be in writing and shall be deemed to have been duly delivered (i) upon the delivery (or refusal to accept delivery) by messenger or overnight express delivery service (or, if such date is not on a business day, on the business day next following such date), or (ii) on the third (3rd) business day next following the date of its mailing by certified mail, postage prepaid, at a post office maintained by the United States Postal Service, or (iii) immediately when sent via electronic mail transmission and followed by overnight express delivery service, addressed as follows:

If to Purchaser, to: Banyan Street Capital, LLC

80 SW 8th Street, Suite 2200

Miami, Florida 33130

Attention: Rudy Touzet and K. Taylor White

Email: rtouzet@banyanstreet.com and twhite@banyanstreet.com

with a copy to: Stearns Weaver Miller Weissler Alhadeff & Sitterson, P.A.

150 West Flagler Street, Suite 2200

Miami, Florida 33130

Attn: Jason A. Post, Esq.

Email: jpost@stearnsweaver.com

If to Seller, to: Soho Atlanta, LLC

c/o Sotherly Hotels, Inc.

306 South Henry Street, Suite 100

Williamsburg, Virginia 23185

Attention: Scott M. Kucinski and David Folsom
Email: scottkucinski@sotherlyhotels.com and davefolsom@sotherlyhotels.com

with a copy to: Frost Brown Todd LLP

400 West Market Street

32nd Floor

Louisville, Kentucky 40202

Attention: Josh Brock, Esq. and Geoff White, Esq.

Email: jbrock@fbtlaw.com and gwhite@fbtlaw.com

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If to Escrow Agent, to: Metropolitan Title Agency, Inc.

1500 Klondike Road SW, Ste A107

Conyers, Georgia 30094

Attention: Anne Kurtz

Email: akurtz@mtaga.com

Either party may, by notice given as aforesaid, change the address or addresses, or designate an additional address or additional addresses, for its notices, provided, however, that no notice of a change of address shall be effective until actual receipt of such notice. Counsel for either party is hereby authorized to send notices on behalf of such party.

Article XV

TRANSFER OF POSSESSION

15.1. Transfer of Possession. Possession of the Property shall be transferred to Purchaser at the time of Closing.

15.2. Delivery of Documents at Closing. At the time of Closing, Seller shall deliver to Purchaser originals or copies of any additional documents, instruments or records in the possession of Seller or its agents which are necessary for the ownership and operation of the Property.

Article XVI

GENERAL PROVISIONS

16.1. Captions. Captions in this Agreement are inserted for convenience of reference only and do not define, describe or limit the scope or the intent of this Agreement or any of the terms hereof.

16.2. Exhibits. All exhibits referred to herein and attached hereto are a part hereof.

16.3. Entire Agreement. This Agreement contains the entire agreement between the parties relating to the transaction contemplated hereby and all prior or contemporaneous agreements, understandings, representations and statements, oral or written, are merged herein.

16.4. Modification. No modification, waiver, amendment, discharge or change of this Agreement shall be valid unless the same is in writing and signed by the party against which the enforcement of such modification, waiver, amendment, discharge or change is or may be sought.

16.5. Attorneys’ Fees. Should any party hereto employ an attorney for the purpose of enforcing or construing this Agreement, or any judgment based on this Agreement, in any legal proceeding whatsoever, including insolvency, bankruptcy, arbitration, declaratory relief or other litigation, the prevailing party shall be entitled to receive from the other party or parties thereto reimbursement for all reasonable attorneys’ fees and all costs, whether incurred at the trial or appellate level, including but not limited to service of process, filing fees, court and court reporter costs, investigative costs, expert witness fees and the cost of any bonds, whether taxable or not,

26

 


 

and such reimbursement shall be included in any judgment, decree or final order issued in that proceeding. The “prevailing party” means the party in whose favor a judgment, decree, or final order is rendered.

16.6. Governing Law. This Agreement shall be construed and enforced in accordance with the laws of the State in which the Property is located.

16.7. Time of Essence. Time is of the essence to this Agreement and to all dates and time periods set forth herein.

16.8. Survival. Unless otherwise expressly herein stated to survive, all representations, covenants, indemnities, conditions and agreements contained herein shall be superseded by the various documents executed and delivered at Closing and shall not survive the Closing.

16.9. Assignment by Purchaser. Purchaser may not assign its rights under this Agreement, nor may any direct or indirect equity interests in Purchaser be assigned, without the prior written consent of Seller, which may be granted or withheld in Seller’s sole and absolute discretion; provided, however, that Purchaser may assign its rights under this Agreement to an entity controlled by or under common control with Purchaser without Seller’s consent provided that (i) Purchaser provides Seller with written notice of such assignment no later than five (5) business days prior to Closing, which notice shall include the signature block of the assignee and a copy of the assignment of this Agreement, (ii) assignee shall assume the obligations of Purchaser under this Agreement, and (iii) assignee shall remake the representations and warranties of Purchaser pursuant to Section 11.2 of this Agreement (a “Permitted Assignee”).

16.10. Severability. If any term, covenant, condition, provision or agreement herein contained is held to be invalid, void or otherwise unenforceable by any court of competent jurisdiction, the fact that such term, covenant, condition, provision or agreement is invalid, void or otherwise unenforceable shall in no way affect the validity or enforceability of any other term, covenant, condition, provision or agreement herein contained.

16.11. Successors and Assigns. All terms of this Agreement shall be binding upon, inure to the benefit of and be enforceable by, the parties hereto and their respective legal representatives, successors and assigns (subject to Section 16.9).

16.12. Interpretation. Seller and Purchaser acknowledge each to the other that both they and their counsel have reviewed and revised this Agreement and that the normal rule of construction to the effect that any ambiguities are to be resolved against the drafting party shall not be employed in the interpretation of this Agreement or any amendments or exhibits hereto.

16.13. Counterparts. This Agreement may be executed in any number of counterparts, each of which so executed shall be deemed an original; such counterparts shall together constitute but one agreement. Counterpart signature pages exchanged by facsimile or electronic transmission may be used as if they were original signature pages.

16.14. Recordation. This Agreement may not be recorded and any attempt to do so shall be of no effect whatsoever.

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16.15. Possession of Seller. As used in this Agreement, the “possession” or “receipt” of a document, notice or similar writing by Seller shall be deemed to be only the possession, receipt or notice of such document by Seller.

16.16. Business Day. As used in this Agreement, “business day” shall be deemed to be any day other than a day on which banks in the State in which the Property is located shall be permitted or required to close.

16.17. Waiver of Jury Trial. TO THE EXTENT PERMITTED BY APPLICABLE LAW, PURCHASER AND SELLER HEREBY KNOWINGLY, VOLUNTARILY AND INTENTIONALLY WAIVE THE RIGHT TO A TRIAL BY JURY IN RESPECT OF ANY LITIGATION BASED HEREON, ARISING OUT OF, UNDER OR IN CONNECTION WITH THIS AGREEMENT OR ANY DOCUMENTS CONTEMPLATED TO BE EXECUTED IN CONNECTION HEREWITH, OR ANY COURSE OF CONDUCT, COURSE OF DEALINGS, STATEMENTS (WHETHER ORAL OR WRITTEN) OR ANY ACTIONS OF EITHER PARTY ARISING OUT OF OR RELATED IN ANY MANNER WITH THIS AGREEMENT OR THE PROPERTY (INCLUDING WITHOUT LIMITATION, ANY ACTION TO RESCIND OR CANCEL THIS AGREEMENT OR ANY CLAIMS OR DEFENSES ASSERTING THAT THIS AGREEMENT WAS FRAUDULENTLY INDUCED OR IS OTHERWISE VOID OR VOIDABLE). THIS WAIVER IS A MATERIAL INDUCEMENT FOR SELLER TO ENTER INTO AND ACCEPT THIS AGREEMENT AND THE DOCUMENTS TO BE DELIVERED BY PURCHASER AT CLOSING, AND SHALL SURVIVE THE CLOSING OR TERMINATION OF THIS AGREEMENT. Each party hereby authorizes and empowers the other to file this Section 16.17 and this Agreement with the clerk or judge of any court of competent jurisdiction as a written consent to waiver of jury trial.

16.18. Other Duties of Escrow Agent. Escrow Agent shall not be bound in any way by any other agreement or contract between Seller and Purchaser, whether or not Escrow Agent has knowledge thereof. Escrow Agent’s only duties and responsibilities with respect to the Deposit shall be to hold the Deposit and other documents delivered to it as agent and to dispose of the Deposit and such documents in accordance with the terms of this Agreement. Without limiting the generality of the foregoing, Escrow Agent shall have no responsibility to protect the Deposit and shall not be responsible for any failure to demand, collect or enforce any obligation with respect to the Deposit or for any diminution in value of the Deposit from any cause, other than Escrow Agent’s gross negligence or willful misconduct. Escrow Agent may, at the expense of Seller and Purchaser, consult with counsel and accountants in connection with its duties under this Agreement. Escrow Agent shall not be liable to the parties hereto for any act taken, suffered or permitted by it in good faith in accordance with the advice of counsel and accountants. Escrow Agent shall not be obligated to take any action hereunder that may, in its reasonable judgment, result in any liability to it unless Escrow Agent shall have been furnished with reasonable indemnity satisfactory in amount, form and substance to Escrow Agent.

16.19. Disputes. Escrow Agent is acting as a stakeholder only with respect to the Deposit. If there is any dispute as to whether Escrow Agent is obligated to deliver the Deposit or as to whom the Deposit is to be delivered, Escrow Agent shall not make any delivery, but shall hold the Deposit until receipt by Escrow Agent of an authorization in writing, signed by all the parties having an interest in the dispute, directing the disposition of the Deposit, or, in the absence of authorization,

28

 


 

Escrow Agent shall hold the Deposit until the final determination of the rights of the parties in an appropriate proceeding. Escrow Agent shall have no responsibility to determine the authenticity or validity of any notice, instruction, instrument, document or other item delivered to it, and it shall be fully protected in acting in accordance with any written notice, direction or instruction given to it under this Agreement and believed by it to be authentic. If written authorization is not given, or proceedings for a determination are not begun, within thirty (30) days after the date scheduled for the closing of title and diligently continued, Escrow Agent may, but is not required to, bring an appropriate action or proceeding for leave to deposit the Deposit with a court of the State in which the Property is located pending a determination. Escrow Agent shall be reimbursed for all costs and expenses of any action or proceeding, including, without limitation, attorneys’ fees and disbursements incurred in its capacity as Escrow Agent, by the party determined not to be entitled to the Deposit. Upon making delivery of the Deposit in the manner provided in this Agreement, Escrow Agent shall have no further liability hereunder. In no event shall Escrow Agent be under any duty to institute, defend or participate in any proceeding that may arise between Seller and Purchaser in connection with the Deposit. The parties acknowledge that Escrow Agent also represents Seller and in the event of any dispute between Seller and Purchaser, Purchaser acknowledges and agrees that Escrow Agent may represent Seller with respect to any disputes with respect to this Agreement or other matters, and Purchaser agrees that Escrow Agent shall not be disqualified or prevented from representing Seller by virtue of its capacity of Escrow Agent. The provisions of this Section 16.19 shall survive Closing.

16.20. Reports. Escrow Agent shall be responsible for the timely filing of any reports or returns required pursuant to the provisions of Section 6045I of the Internal Revenue Code of 1986 (and any similar reports or returns required under any state or local laws) in connection with the closing of the transaction contemplated by this Agreement.

16.21. Brokers. Except for Cushman & Wakefield (“CW”), who will be paid by Purchaser pursuant to a separate agreement (the “CW Agreement”), the parties each represent and warrant to the other that no broker, salesman or other finder involved in this transaction is entitled to any real estate brokerage commission in the event of a closing hereunder. If a claim for brokerage or similar fees in connection with this transaction is made by any broker, salesman or finder to have dealt through or on behalf of one of the parties to this Agreement, then that party shall indemnify, defend and hold the other party under this Agreement harmless from all liabilities, damages, claims, costs, fees and expenses whatsoever (including reasonable attorneys’ fees and court costs, including those for appellate matters and post judgment proceedings) with respect to said claim for brokerage. The provisions of this Section shall survive the Closing or the earlier termination of this Agreement.

[Signature Pages Follow]

29

 


 

JOINDER BY SELLER JOINDER PARTY

Sotherly Hotels LP, a Delaware limited partnership (“Seller Joinder Party”) hereby agrees to be joint and severally liable with the obligations of Seller under and pursuant to Sections 5.3.5, 10.2 and 11.1.19 of this Agreement, and to be primarily liable to Purchaser under the obligations of Seller pursuant to Sections 5.3.5, 10.2 and 11.1.19 of this Agreement.

 

SELLER JOINDER PARTY:

Sotherly Hotels LP, a Delaware limited partnership

By:___/s/ David Folsom__________

Name: David Folsom

Title: Authorized Signatory

30

 


 

IN WITNESS WHEREOF, this Agreement has been executed as of the date first above set forth.

SELLER:

Soho Atlanta LLC, a Delaware limited liability company

By: ___/s/ David Folsom_____________

Name: David Folsom

Title: Authorized Signatory

[PURCHASER’S SIGNATURE CONTAINED ON THE FOLLOWING PAGE]

31

 


 

PURCHASER:

BANYAN STREET CAPITAL LLC, a Delaware limited liability company

By: ____/s/ Taylor White_______________

Name:___Taylor White________________

Title:_____Authorized Signatory________

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CONSENT AND AGREEMENT OF ESCROW AGENT

The undersigned Escrow Agent hereby agrees to (i) accept the foregoing Agreement, (ii) serve as escrow agent under said Agreement, and (iii) be bound by said Agreement in the performance of its duties as escrow agent.

METROPOLITAN TITLE AGENCY, INC.

 

By: ____/s/ Anne Kurtz_________________

Name:____Anne Kurtz__________________

Title:______President___________________

 

33

 


 

EXHIBIT A-1 TO SALE, PURCHASE AND ESCROW AGREEMENT

Description of Total Development

 

TRACT 1-A

All that tract or parcel of land lying and being in Land Lot 49 of the 14th District, City of Atlanta, Fulton County, Georgia and being more particularly described as follows:

To find the TRUE POINT OF BEGINNING, COMMENCE at the point of intersection of the northerly right of way line of Ponce de Leon Avenue (variable right of way) with the easterly right of way line of Peachtree Street , as such rights of way lines are extended to form an angle instead of a curve; THENCE, along said easterly right of way line of Peachtree Street North 4 degrees 39 minutes 34 seconds East a distance of 22.52 feet to a nail set, said nail being the TRUE PIONT OF BEGINNING;

THENCE from THE TRUE POINT OF BEGINNING as thus established, continue along said easterly right of way line of Peachtree Street North 04 degrees 39 minutes 34 seconds East a distance of 252.91 feet to a nail found; THENCE leaving said easterly right of way of Peachtree Street South 89 degrees 38 minutes 18 seconds East a distance of 150.12 feet to a nail found; THENCE South 04 degrees 29 minutes 44 seconds West a distance of 11.48 feet to a point; THENCE South 85 degrees 23 minutes 10 seconds East a distance of 121.80 feet to a point; THENCE South 05 degrees 06 minutes 26 seconds West a distance of 172.25 feet to a nail set on the northerly right of way line of Ponce de Leon Avenue (variable right of way); THENCE along said northerly right of way line of Ponce de Leon the following courses and distances: South 87 degrees 13 minutes 14 seconds West a distance of 15.86 feet to a point; South 84 degrees 23 minutes 38 seconds West a distance of 34.49 feet to a point; South 80 degrees 29 minutes 41 seconds West a distance of 20.66 feet to a point; South 76 degrees 08 minutes 56 seconds West a distance of 33.03 feet to a point; South 71 degrees 59 minutes 39 seconds West a distance of 130.98 feet to a nail set; South 18 degrees 00 minutes 02 seconds East a distance of 8.00 feet to a nail set; South 71 degrees 59 minutes 58 seconds West a distance .of 33.17 feet to a nail set; along a curve to the right with a radius of 15.00 feet and an arc length of 29.49 feet, said curve having a chord bearing of North 51 degrees 40 minutes 14 seconds West and a chord distance of 24.97 feet to a nail set, said nail being the TRUE POINT OF BEGINNING.

TOGETHER WITH easement rights in and to that certain 10 foot (10’) alley running from Third Street along the western boundary of the easternmost portion of caption and abutting the northern boundary of the westernmost portion of caption.

TOGETHER WITH non-exclusive easement rights contained in that certain Reciprocal Easement Agreement, dated August 22, 1990, by and between Diversified Peachtree, Ltd. And Georgian Terrace, L.P., recorded in Deed Book 13655, page 183, Fulton County, Georgia records; as amended by Amendment to Reciprocal Easement Agreement and Subordination of Security Interest, dated November 29, 2001, recorded December 4, 2001, in Deed Book 31391, page 555, aforesaid records.

TOGETHER WITH non-exclusive easement rights contained in that certain Sewer Relocation and Easement Agreement, dated August 15, 2001, by and among AT Apartments LLC, AGL

 

4836-1329-2570.3


 

Investments No.2 Limited Partnership and Diversified Peachtree, Ltd., recorded October 10, 2001, in Deed Book 31113, page 25, Fulton County, Georgia records.

TOGETHER WITH easement rights in and to that certain Joint Declaration of Easements and Covenants between Diversified Peachtree, Ltd. And CSC Georgia Terrace Limited Partnership, dated March 26, 2007, filed April 20, 2007, and recorded in Deed Book 44867, Page 221, Fulton County, Georgia records; as re-recorded in Deed Book 45022, Page 509, aforesaid records.

 

TRACT 1-B

All that tract or parcel of land lying and being in Land Lot 49 of the 14th District, City of Atlanta, Fulton County, Georgia and being more particularly described as follows:

To find the TRUE POINT OF BEGINNING, COMMENCE at the point of intersection of the northerly right of way line of Ponce de Leon Avenue (variable right of way) with the easterly right of way line of Peachtree Street , as such rights of way lines are extended to form an angle instead of a curve; THENCE, along said easterly right of way line of Peachtree Street North 4 degrees 39 minutes 34 seconds East a distance of 22.52 feet to a nail set; THENCE North 04 degrees 39 minutes 34 seconds East a distance of 252.91 feet to a nail found; THENCE leaving said easterly right of way of Peachtree Street South 89 degrees 38 minutes 18 seconds East a distance of 150.12 feet to a nail found, said nail being THE TRUE POINT OF BEGINNING;

THENCE from THE TRUE POINT OF BEGINNING as thus established, North 04 degrees 45 minutes 42 seconds East a distance of 200.26 feet to a point on the southerly right of way line of Third Street (variable right of way); THENCE along said southerly right of way line of Third Street South 85 degrees 25 minutes 34 seconds East a distance of 129.10 feet to a nail set; THENCE leaving said southerly right of way line of Third Street South 04 degrees 27 minutes 16 seconds West a distance of 190.89 feet to a nail set; THENCE North 89 degrees 28 minutes 26 seconds West a distance of 8.17 feet to a nail set; THENCE South 05 degrees 06 minutes 26 seconds West a distance of 20.36 feet to a point; THENCE North 85 degrees 23 minutes 10 seconds West a distance of 121.80 feet to a point; THENCE North 04 degrees 29 minutes 44 seconds East a distance of 11.48 feet to a nail found, said nail being the TRUE POINT OF BEGINNING.

TOGETHER WITH easement rights in and to that certain 10 foot (10’) alley running from Third Street along the western boundary of the easternmost portion of caption and abutting the northern boundary of the westernmost portion of caption.

TOGETHER WITH non-exclusive easement rights contained in that certain Reciprocal Easement Agreement, dated August 22, 1990, by and between Diversified Peachtree, Ltd. And Georgian Terrace, L.P., recorded in Deed Book 13655, page 183, Fulton County, Georgia records; as amended by Amendment to Reciprocal Easement Agreement and Subordination of Security Interest, dated November 29, 2001, recorded December 4, 2001, in Deed Book 31391, page 555, aforesaid records.

TOGETHER WITH non-exclusive easement rights contained in that certain Sewer Relocation and Easement Agreement, dated August 15, 2001, by and among AT Apartments LLC, AGL Investments No.2 Limited Partnership and Diversified Peachtree, Ltd., recorded October 10, 2001, in Deed Book 31113, page 25, Fulton County, Georgia records.

 

4836-1329-2570.3


 

TOGETHER WITH easement rights in and to that certain Joint Declaration of Easements and Covenants between Diversified Peachtree, Ltd. And CSC Georgia Terrace Limited Partnership, dated March 26, 2007, filed April 20, 2007, and recorded in Deed Book 44867, Page 221, Fulton County, Georgia records; as re-recorded in Deed Book 45022, Page 509, aforesaid records.

TRACT 1-E

All that tract or parcel of land lying and being in Land Lot 49 of the 14th District, City of Atlanta, Fulton County, Georgia and being more particularly described as follows:

To find the TRUE POINT OF BEGINNING, COMMENCE at a building corner of a two story building located at the intersection of the southerly right of way line of Third Street (variable right of way) and the easterly right of way line of Peachtree Street; THENCE along said southerly right of way line of Third Street South 85 degrees 28 minutes 25 seconds East a distance of 140.00 feet to a point, said point being the TRUE POINT OF BEGINNING.

THENCE from THE TRUE POINT OF BEGINNING as thus established, and continue along the southerly right of way line of Third Street South 85 degrees 28 minutes 25 seconds East a distance of 9.99 feet to a point; THENCE leaving said southerly right of way line of Third Street South 04 degrees 45 minutes 42 seconds West a distance of 200.26 feet to a nail found; THENCE North 89 degrees 38 minutes 18 seconds West a distance of 5.10 feet to a point; THENCE North 04 degrees 45 minutes 04 seconds East a distance of 105.32 feet to a point; THENCE North 87 degrees 23 minutes 23 seconds West a distance of 4.96 feet to a nail found; THENCE North 04 degrees 50 minutes 52 seconds East a distance of 45.13 feet to a nail found; THENCE North 04 degrees 46 minutes 19 seconds East a distance of 50.35 feet to a point, said point being the TRUE POINT OF BEGINNING.

 

4836-1329-2570.3


 

EXHIBIT A-2 TO SALE, PURCHASE AND ESCROW AGREEMENT

Description of Property

TRACT 1-B

All that tract or parcel of land lying and being in Land Lot 49 of the 14th District, City of Atlanta, Fulton County, Georgia and being more particularly described as follows:

To find the TRUE POINT OF BEGINNING, COMMENCE at the point of intersection of the northerly right of way line of Ponce de Leon Avenue (variable right of way) with the easterly right of way line of Peachtree Street , as such rights of way lines are extended to form an angle instead of a curve; THENCE, along said easterly right of way line of Peachtree Street North 4 degrees 39 minutes 34 seconds East a distance of 22.52 feet to a nail set; THENCE North 04 degrees 39 minutes 34 seconds East a distance of 252.91 feet to a nail found; THENCE leaving said easterly right of way of Peachtree Street South 89 degrees 38 minutes 18 seconds East a distance of 150.12 feet to a nail found, said nail being THE TRUE POINT OF BEGINNING;

THENCE from THE TRUE POINT OF BEGINNING as thus established, North 04 degrees 45 minutes 42 seconds East a distance of 200.26 feet to a point on the southerly right of way line of Third Street (variable right of way); THENCE along said southerly right of way line of Third Street South 85 degrees 25 minutes 34 seconds East a distance of 129.10 feet to a nail set; THENCE leaving said southerly right of way line of Third Street South 04 degrees 27 minutes 16 seconds West a distance of 190.89 feet to a nail set; THENCE North 89 degrees 28 minutes 26 seconds West a distance of 8.17 feet to a nail set; THENCE South 05 degrees 06 minutes 26 seconds West a distance of 20.36 feet to a point; THENCE North 85 degrees 23 minutes 10 seconds West a distance of 121.80 feet to a point; THENCE North 04 degrees 29 minutes 44 seconds East a distance of 11.48 feet to a nail found, said nail being the TRUE POINT OF BEGINNING.

TOGETHER WITH easement rights in and to that certain 10 foot (10’) alley running from Third Street along the western boundary of the easternmost portion of caption and abutting the northern boundary of the westernmost portion of caption.

TOGETHER WITH non-exclusive easement rights contained in that certain Reciprocal Easement Agreement, dated August 22, 1990, by and between Diversified Peachtree, Ltd. And Georgian Terrace, L.P., recorded in Deed Book 13655, page 183, Fulton County, Georgia records; as amended by Amendment to Reciprocal Easement Agreement and Subordination of Security Interest, dated November 29, 2001, recorded December 4, 2001, in Deed Book 31391, page 555, aforesaid records.

TOGETHER WITH non-exclusive easement rights contained in that certain Sewer Relocation and Easement Agreement, dated August 15, 2001, by and among AT Apartments LLC, AGL Investments No.2 Limited Partnership and Diversified Peachtree, Ltd., recorded October 10, 2001, in Deed Book 31113, page 25, Fulton County, Georgia records.

TOGETHER WITH easement rights in and to that certain Joint Declaration of Easements and Covenants between Diversified Peachtree, Ltd. And CSC Georgia Terrace Limited Partnership, dated March 26, 2007, filed April 20, 2007, and recorded in Deed Book 44867, Page 221, Fulton County, Georgia records; as re-recorded in Deed Book 45022, Page 509, aforesaid records.

 

4836-1329-2570.3


 

EXHIBIT A-3 TO SALE, PURCHASE AND ESCROW AGREEMENT

Description of Seller Retained Property

 

TRACT 1-A

All that tract or parcel of land lying and being in Land Lot 49 of the 14th District, City of Atlanta, Fulton County, Georgia and being more particularly described as follows:

To find the TRUE POINT OF BEGINNING, COMMENCE at the point of intersection of the northerly right of way line of Ponce de Leon Avenue (variable right of way) with the easterly right of way line of Peachtree Street , as such rights of way lines are extended to form an angle instead of a curve; THENCE, along said easterly right of way line of Peachtree Street North 4 degrees 39 minutes 34 seconds East a distance of 22.52 feet to a nail set, said nail being the TRUE PIONT OF BEGINNING;

THENCE from THE TRUE POINT OF BEGINNING as thus established, continue along said easterly right of way line of Peachtree Street North 04 degrees 39 minutes 34 seconds East a distance of 252.91 feet to a nail found; THENCE leaving said easterly right of way of Peachtree Street South 89 degrees 38 minutes 18 seconds East a distance of 150.12 feet to a nail found; THENCE South 04 degrees 29 minutes 44 seconds West a distance of 11.48 feet to a point; THENCE South 85 degrees 23 minutes 10 seconds East a distance of 121.80 feet to a point; THENCE South 05 degrees 06 minutes 26 seconds West a distance of 172.25 feet to a nail set on the northerly right of way line of Ponce de Leon Avenue (variable right of way); THENCE along said northerly right of way line of Ponce de Leon the following courses and distances: South 87 degrees 13 minutes 14 seconds West a distance of 15.86 feet to a point; South 84 degrees 23 minutes 38 seconds West a distance of 34.49 feet to a point; South 80 degrees 29 minutes 41 seconds West a distance of 20.66 feet to a point; South 76 degrees 08 minutes 56 seconds West a distance of 33.03 feet to a point; South 71 degrees 59 minutes 39 seconds West a distance of 130.98 feet to a nail set; South 18 degrees 00 minutes 02 seconds East a distance of 8.00 feet to a nail set; South 71 degrees 59 minutes 58 seconds West a distance .of 33.17 feet to a nail set; along a curve to the right with a radius of 15.00 feet and an arc length of 29.49 feet, said curve having a chord bearing of North 51 degrees 40 minutes 14 seconds West and a chord distance of 24.97 feet to a nail set, said nail being the TRUE POINT OF BEGINNING.

TOGETHER WITH easement rights in and to that certain 10 foot (10’) alley running from Third Street along the western boundary of the easternmost portion of caption and abutting the northern boundary of the westernmost portion of caption.

TOGETHER WITH non-exclusive easement rights contained in that certain Reciprocal Easement Agreement, dated August 22, 1990, by and between Diversified Peachtree, Ltd. And Georgian Terrace, L.P., recorded in Deed Book 13655, page 183, Fulton County, Georgia records; as amended by Amendment to Reciprocal Easement Agreement and Subordination of Security Interest, dated November 29, 2001, recorded December 4, 2001, in Deed Book 31391, page 555, aforesaid records.

TOGETHER WITH non-exclusive easement rights contained in that certain Sewer Relocation and Easement Agreement, dated August 15, 2001, by and among AT Apartments LLC, AGL

 

4836-1329-2570.3


 

Investments No.2 Limited Partnership and Diversified Peachtree, Ltd., recorded October 10, 2001, in Deed Book 31113, page 25, Fulton County, Georgia records.

TOGETHER WITH easement rights in and to that certain Joint Declaration of Easements and Covenants between Diversified Peachtree, Ltd. And CSC Georgia Terrace Limited Partnership, dated March 26, 2007, filed April 20, 2007, and recorded in Deed Book 44867, Page 221, Fulton County, Georgia records; as re-recorded in Deed Book 45022, Page 509, aforesaid records.

 

TRACT 1-E

All that tract or parcel of land lying and being in Land Lot 49 of the 14th District, City of Atlanta, Fulton County, Georgia and being more particularly described as follows:

To find the TRUE POINT OF BEGINNING, COMMENCE at a building corner of a two story building located at the intersection of the southerly right of way line of Third Street (variable right of way) and the easterly right of way line of Peachtree Street; THENCE along said southerly right of way line of Third Street South 85 degrees 28 minutes 25 seconds East a distance of 140.00 feet to a point, said point being the TRUE POINT OF BEGINNING.

THENCE from THE TRUE POINT OF BEGINNING as thus established, and continue along the southerly right of way line of Third Street South 85 degrees 28 minutes 25 seconds East a distance of 9.99 feet to a point; THENCE leaving said southerly right of way line of Third Street South 04 degrees 45 minutes 42 seconds West a distance of 200.26 feet to a nail found; THENCE North 89 degrees 38 minutes 18 seconds West a distance of 5.10 feet to a point; THENCE North 04 degrees 45 minutes 04 seconds East a distance of 105.32 feet to a point; THENCE North 87 degrees 23 minutes 23 seconds West a distance of 4.96 feet to a nail found; THENCE North 04 degrees 50 minutes 52 seconds East a distance of 45.13 feet to a nail found; THENCE North 04 degrees 46 minutes 19 seconds East a distance of 50.35 feet to a point, said point being the TRUE POINT OF BEGINNING.

 

4836-1329-2570.3


 

EXHIBIT B TO SALE, PURCHASE AND ESCROW AGREEMENT

FORM OF DEED

Prepared by and return to:

 

 

 

LIMITED WARRANTY DEED

 

 

STATE OF GEORGIA

 

COUNTY OF Fulton

 

 

THIS INDENTURE, made as of ___________, 2025, between Soho Atlanta LLC, a [_____________] limited liability company (herein called “Grantor”), and [__________________], LLC a [_____________] limited liability company (herein called “Grantee”).

 

WITNESSETH: That Grantor, for and in consideration of the sum of Ten Dollars ($10.00) and other good and valuable consideration, in hand paid at and before the sealing and delivery of these presents, the receipt and sufficiency of which are hereby acknowledged, has granted, bargained, sold, aliened, conveyed and confirmed and by these presents does grant, bargain, sell, alien, convey and confirm unto Grantee all that tract or parcel of land described on Exhibit A, attached hereto and made a part hereof.

 

TO HAVE AND TO HOLD the said bargained premises, together with all and singular the rights, members and appurtenances thereof, to the same being, belonging or in any wise appertaining, to the only proper use, benefit and behoof of Grantee, forever, IN FEE SIMPLE.

 

This Deed and the warranty of title contained herein are made expressly subject to the items set forth on Exhibit B attached hereto and made a part hereof.

 

Grantor will warrant and forever defend the right and title to the above described property unto Grantee against the lawful claims of all persons owning, holding or claiming by, through or under Grantor, but not otherwise.

 

 

[Signature on following page]

 


 

IN WITNESS WHEREOF, Grantor has signed and sealed this deed, the day and year first above written.

 

Signed, sealed and delivered in the presence of:

 

 

Unofficial Witness

 

 

Notary Public

 

              (NOTARY SEAL)

 

My Commission Expires:

 

 

 

Soho Atlanta LLC, a [_______________] limited liability company

 

 

 

By:

 Name: ______________________

 Title: _____________________

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Limited Warranty Deed

 


 

Exhibit A

Legal Description

 

[To be inserted]

 


 

Exhibit B

Permitted Exceptions

 

[To be inserted]

 

 


 

EXHIBIT C TO SALE, PURCHASE AND ESCROW AGREEMENT

FIRPTA Affidavit

Transferor’s Certification of Non-Foreign Status

To inform [PURCHASER ENTITY], a __________________ (“Transferee”), that withholding of tax under Section 1445 of the Internal Revenue Code of 1986, as amended (the “Code”), will not be required upon the transfer of certain real property to Transferee by SOHO ATLANTA, LLC, a [_______________] limited liability company (“Transferor”), the undersigned hereby certifies the following on behalf of Transferor:

1. Transferor is not a foreign corporation, foreign partnership, foreign trust or foreign estate (as those terms are defined in the Code and the Income Tax Regulations promulgated thereunder);

2. Seller is not a disregarded entity as defined in §1.1445-2(b)(2)(iii);

3. Transferor’s U.S. employer identification number is ___________; and

4. Transferor’s office address is ___________________________________.

Transferor understands that this Certification may be disclosed to the Internal Revenue Service by Transferee and that any false statement contained herein could be punished by fine, imprisonment, or both.

Under penalty of perjury I declare that I have examined this Certification and to the best of my knowledge and belief it is true, correct and complete, and I further declare that I have authority to sign this document on behalf of Transferor.

Dated: _________________

SOHO ATLANTA, LLC, a [__________] limited liability company

By: ________________________________

Name:______________________________

Title: ______________________________

 

 

 


 

EXHIBIT D TO SALE, PURCHASE AND ESCROW AGREEMENT

 

FORM BILL OF SALE

 

This BILL OF SALE AND GENERAL ASSIGNMENT (this “Bill of Sale”) is made as made as of the ___ day of ___________________, 2025 by and between ______________________________ (the “Assignor”) and ____________________ (the “Assignee”). All capitalized terms in this Bill of Sale not otherwise defined herein have the same meaning ascribed thereto in the Purchase Agreement.

WHEREAS, Assignor and Assignee are parties to that certain Purchase and Sale Agreement (the “Purchase Agreement”) dated as of ____ __, 2025, pursuant to which Assignee is purchasing all right, title and interest of Assignor in and to the Property (as defined in the Purchase Agreement);

WHEREAS, Assignor owns the right, title and interest in and to right, title and interest in and to the Personal Property (as such terms are defined in the Purchase Agreement); and

WHEREAS, Assignor desires to assign to Assignee all of Assignor’s right, title and interest in and to the Personal Property.

NOW THEREFORE, for good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, and intending to be legally bound, the parties agree as follows:

1. Assignor has GRANTED, CONVEYED, SOLD, TRANSFERRED, SET OVER, and DELIVERED, and by these presents does hereby GRANT, CONVEY, SELL, TRANSFER, SET OVER, and DELIVER unto Assignee, the Personal Property.

2. Assignor represents, warrants and covenants that all Personal Property is owned by Assignor free and clear of all liens, encumbrances, hypothecations, pledges and interests.

3. This Bill of Sale and the provisions herein contained shall be binding upon and inure to the benefit of Assignor and Assignee and their respective successors and assigns.

4. This Bill of Sale may be executed in several counterparts and all counterparts so executed shall constitute one Assignment, binding on all the parties hereto and thereto, notwithstanding that all the parties are not signatories to the same counterpart. Each party may rely upon a facsimile or other electronic counterpart (including “.pdf”) of this Bill of Sale or any instrument delivered in connection herewith signed by the other party with the same effect as if such party had received an original counterpart signed by such other party.

5. This instrument shall be governed by the laws of the State of Georgia, without regard to its conflict of laws provisions.

 

[Remainder of Page Intentionally Left Blank]

 


 

IN WITNESS WHEREOF, Assignor and Assignee have executed and delivered this Bill of Sale the day and year first above written.

 

ASSIGNOR:

SOHO ATLANTA, LLC, a [__________] limited liability company

By: ________________________________

Name:______________________________

Title: ______________________________

 

 

ASSIGNEE:

 

____________________, a ___________________

 

______________________________
Name:
Title:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


 

EXHIBIT E TO PURCHASE, SALE AND ESCROW AGREEMENT

FORM ASSIGNMENT AND ASSUMPTION AGREEMENT

 

This ASSIGNMENT AND ASSUMPTION AGREEMENT (this “Assignment and Assumption”) is made and entered into as of the ___ day of ___________________, 2025 (the “Effective Date”), by and between ________________________, a ________________ (the “Assignor”) and ______________, a ________________________ (the “Assignee”). All capitalized terms in this Assignment and Assumption not otherwise defined herein have the same meaning ascribed thereto in the Purchase Agreement.

WHEREAS, Assignor and Assignee are parties to that certain Purchase and Sale Agreement (the “Purchase Agreement”) dated as of _____ __, 2025, pursuant to which Assignee, is purchasing all right, title and interest of Assignor in and to the Property (as defined in the Purchase Agreement);

WHEREAS, Assignor owns the right, title and interest in and to the Entitlements, the Parking Agreements and the Intangible Property (as such terms are defined in the Purchase Agreement); and

WHEREAS, Assignor desires to assign to Assignee all of Assignor’s right, title and interest in and to the Entitlements, the Parking Agreements and the Intangible Property arising from and after the date hereof, and Assignee desires to assume the rights and obligations of Assignor with respect to the Entitlements, the Parking Agreements and the Intangible Property arising from and after the date hereof.

NOW, THEREFORE, in consideration of the covenants and promises contained herein and for other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged, the parties agree as follows:

1. Assignor hereby sells, assigns, conveys, transfers and grants to Assignee all of Assignor’s right, title and interest in, to and under the Entitlements, the Parking Agreements and Intangible Property arising from and after the date hereof.

2. Assignee hereby accepts all of Assignor’s right, title and interest in, to and under the Entitlements, the Parking Agreements and Intangible Property arising from and after the date hereof, agrees to be bound by the Entitlements, the Parking Agreements and Intangible Property, and assumes all the duties, obligations and liabilities of Assignor accruing from and after the date hereof under or with respect to the Entitlements, the Parking Agreements and Intangible Property.

3. Assignor represents, warrants and covenants that all Entitlements, Parking Agreements and Intangible Property are owned by Assignor free and clear of all liens, encumbrances, hypothecations, pledges and interests.

4. This Assignment and Assumption shall be binding upon, and inure to the benefit of, the parties hereto and their respective heirs, personal representatives, successors and assigns.

5. This instrument shall be governed by the laws of the State of Georgia, without regard to its conflict of laws provisions.

6. This Assignment and Assumption may be executed in any number of counterparts, each of which shall be deemed to be an original and all of which shall constitute one and the same

 


 

agreement. Each party may rely upon a facsimile or other electronic counterpart (including “.pdf”) of this Assignment and Assumption or any instrument delivered in connection herewith signed by the other party with the same effect as if such party had received an original counterpart signed by such other party.

 

[Remainder of Page Intentionally Left Blank]

 

 


 

IN WITNESS WHEREOF, Assignor and Assignee have executed this Assignment and Assumption effective as of the date first above written.

 

ASSIGNOR:

SOHO ATLANTA, LLC, a [__________] limited liability company

By: ________________________________

Name:______________________________

Title: ______________________________

 

 

ASSIGNEE:

 

____________________, a ___________________

 

______________________________
Name:
Title:

 

 

 

 


 

SCHEDULE 11.1.3 TO SALE, PURCHASE AND ESCROW AGREEMENT

List of Notices, Pending Litigation and Violations

None.

 

 

 


 

SCHEDULE 11.1.6 TO SALE, PURCHASE AND ESCROW AGREEMENT

Leases, Occupancy Agreements and Parties in Possession

 

1. Lease Agreement by and between SOHO ATLANTA, LLC, as Lessor, SOHO Atlanta TRS, LLC, as Lessee, which will be terminated as to the Property as of Closing.

2. Hotel Management Agreement by and between SOHO Atlanta TRS, LLC and Our Town Hospitality LLC, dated as of December 13, 2019, as amended, which will be terminated as to the Property as of Closing.

3. Overnight parking made publicly accessible.

 

 


 

SCHEDULE 11.1.7 TO SALE, PURCHASE AND ESCROW AGREEMENT

Parking Agreements

 

1. Access and Parking Covenant Agreement (DB 13655, pg. 205) dated August 22 1990 (recorded August 23, 1990)

2. Amended and Restated Easement for Temporary Construction, Access and Parking (DB 55040, Pg 43), as amended by that First Amendment to Amended and Restated Easement for Temporary Construction, Access and Parking (DB 55332, Pg 39), as further amended by that Second Amendment to Amended and Restated Easement for Temporary Construction, Access and Parking (DB 56529, Pg 694)

3. Monthly Parking Agreement with Honeywell

4. License Agreement with Olistica Life Sciences Group

5. Sponsorship Agreement with Fox Theatre, Inc. dated August 15, 2024

 

 

 

 


 

SCHEDULE 11.1.8 TO SALE, PURCHASE AND ESCROW AGREEMENT

Covenants, Conditions, Restrictions or Easements (Default/Breach)

 

None.

 

 


 

SCHEDULE 11.1.10 TO SALE, PURCHASE AND ESCROW AGREEMENT

No Special Assessments and Impact Fees

 

None.

 

 


 

SCHEDULE 11.1.13 TO SALE, PURCHASE AND ESCROW AGREEMENT

Licenses and Permits

 

None.

 

 

 


 

SCHEDULE 13.6 TO SALE, PURCHASE AND ESCROW AGREEMENT

REA Requirements

 

1. The terms upon which Seller shall continue to have certain parking rights on the Property (including, but not limited to, such rights as are necessary to satisfy applicable zoning and use laws applicable to the Seller Retained Property).

2. Reciprocal easements between the Property and the Seller Retained Property for site access, signage, drainage systems and construction matters

3. Certain other operational matters as deemed appropriate by Purchaser and Seller in connection with the physical and operational connections between the Property and the Seller Retained Property.

 


EXHIBIT 10.3

AMENDMENT TO

SALE, PURCHASE AND ESCROW AGREEMENT

 

This AMENDMENT TO SALE, PURCHASE AND ESCROW AGREEMENT (this “Amendment”) dated as of September 9th, 2025 by and between SOHO ATLANTA, LLC, a Delaware limited liability company (the “Seller”), BANYAN STREET CAPITAL LLC,
a Delaware limited liability company (the “Purchaser”) and METROPOLITAN TITLE AGENCY, INC. (“Escrow Agent”).

Recitals

A.
Seller, Purchaser and Escrow Agent entered into that certain Sale, Purchase and Escrow Agreement, dated as of July 24, 2025 (the “Agreement”) with respect to the sale and purchase of certain real estate located in the City of Atlanta, Fulton County, Georgia, as set forth in more in the Agreement (the “Property”).
B.
Prior to the expiration of the Investigation Period (as defined in the Agreement), Purchaser delivered to Seller a certain letter dated September 5, 2025 (the “Termination Letter”), pursuant to which Purchaser purported to terminate the Agreement. In exchange for the amendments set forth herein, Purchaser desires to rescind the Termination Letter and proceed pursuant to terms of the Agreement, as amended pursuant to the express terms of this Amendment.

NOW THEREFORE, in consideration of the agreements contained herein and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows:

1.
Reaffirmation of Full Force and Effect. Except as expressly amended or supplemented hereby, the Agreement is and shall remain in full force and effect in accordance with its original terms and conditions. For the avoidance of doubt, Purchaser hereby acknowledges and agrees that the termination of the Agreement as evidenced by the Termination Letter has hereby been revoked in its entirety, with the same effect as though such Termination Letter was not sent, and Purchaser and Seller hereby agree that the Agreement has been fully reinstated.
2.
Deposit. The parties acknowledge and agree that the Deposit has not been returned to Purchaser and shall remain in escrow with the Escrow Agent pursuant to the terms of the Agreement, as amended.
3.
Investigation Period Extension. The “Investigation Period” as defined in Section 5.3.3 of the Agreement is hereby revised and extended to refer to 5:00 p.m. (New York Time) on September 30, 2025. For the avoidance of doubt, all references in the Agreement to the Inspection Period, including but not limited to any dates which are defined with respect the Investigation Period (e.g., the Closing Date and any extensions thereof), are hereby revised to refer to the Investigation Period as amended hereby.

 


 

4.
Counterparts and Delivery. This Amendment may be executed in any number of counterparts, each of which when so executed and delivered shall be deemed an original, but all of which together shall constitute one and the same instrument. Delivery of an executed counterpart signature page of this Amendment by facsimile or transmitted electronically in a Tagged Image File Format (“tiff”), Portable Document Format (“pdf”), DocuSign or other electronic format sent by electronic mail shall be effective as delivery of a manually executed counterpart.
5.
General. This Amendment is binding upon and shall inure to the benefit of the parties and their respective permitted successors and assigns under the Agreement. In the event of any conflict between the terms of this Amendment and the terms of the Purchase Agreement, the terms of this Amendment shall govern and control. Terms used but not defined herein shall have the meanings ascribed to them in the Agreement.

 

[REMAINDER OF PAGE BLANK; SIGNATURES TO FOLLOW]

 


 

IN WITNESS WHEREOF, this Amendment has been executed as of the date first above set forth.

SELLER:

SOHO ATLANTA LLC, a Delaware limited liability company

By: ___/s/ David Folsom________________

Name: David Folsom

Title: Authorized Signatory

[PURCHASER’S SIGNATURE CONTAINED ON THE FOLLOWING PAGE]

 


 

PURCHASER:

BANYAN STREET CAPITAL LLC, a Delaware limited liability company

By: ___/s/ K. Taylor White_______________

Name:___K. Taylor White________________

Title:____Authorized Signatory____________

 


 

CONSENT AND AGREEMENT OF ESCROW AGENT

The undersigned Escrow Agent hereby agrees to (i) accept the foregoing Amendment, (ii) remain as escrow agent under the Agreement, and (iii) be bound by said Agreement in the performance of its duties as escrow agent, as amended. Escrow Agent hereby acknowledges and agrees that Escrow Agent continues to hold the original Deposit pursuant to Section 2 hereof and agrees and acknowledges that it shall continue to hold the Deposit pursuant to the terms of the Agreement, as amended by this Amendment.

METROPOLITAN TITLE AGENCY, INC.

 

By: ____/s/ Anne Kurtz_________________

Name:____Anne Kurtz__________________

Title:_____President____________________

 

 

 

 


EXHIBIT 10.4

SECOND AMENDMENT TO

SALE, PURCHASE AND ESCROW AGREEMENT

 

This SECOND AMENDMENT TO SALE, PURCHASE AND ESCROW AGREEMENT (this “Amendment”) dated as of September 29, 2025 by and between SOHO ATLANTA, LLC, a Delaware limited liability company (the “Seller”), BANYAN STREET CAPITAL LLC,
a Delaware limited liability company (the “Purchaser”) and METROPOLITAN TITLE AGENCY, INC. (“Escrow Agent”).

Recitals

A.
Seller, Purchaser and Escrow Agent entered into that certain Sale, Purchase and Escrow Agreement, dated as of July 24, 2025, as modified by that certain Amendment to Sale, Purchase and Escrow Agreement, dated as of September 9th, 2025 (collectively, the “Agreement”) with respect to the sale and purchase of certain real estate located in the City of Atlanta, Fulton County, Georgia, as set forth in more in the Agreement (the “Property”).
B.
The parties now wish to amend the Agreement in accordance with the terms of this Amendment.

NOW THEREFORE, in consideration of the agreements contained herein and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows:

1.
Full Force and Effect. Except as expressly amended or supplemented hereby, the Agreement is and shall remain in full force and effect in accordance with its original terms and conditions.
2.
Investigation Period Extension. The “Investigation Period” as defined in Section 5.3.3 of the Agreement is hereby revised and extended to refer to 5:00 p.m. (New York Time) on October 31, 2025. For the avoidance of doubt, all references in the Agreement to the Inspection Period, including but not limited to any dates which are defined with respect the Investigation Period (e.g., the Closing Date and any extensions thereof), are hereby revised to refer to the Investigation Period as amended hereby.
3.
Counterparts and Delivery. This Amendment may be executed in any number of counterparts, each of which when so executed and delivered shall be deemed an original, but all of which together shall constitute one and the same instrument. Delivery of an executed counterpart signature page of this Amendment by facsimile or transmitted electronically in a Tagged Image File Format (“tiff”), Portable Document Format (“pdf”), DocuSign or other electronic format sent by electronic mail shall be effective as delivery of a manually executed counterpart.
4.
General. This Amendment is binding upon and shall inure to the benefit of the parties and their respective permitted successors and assigns under the Agreement. In the event of any conflict between the terms of this Amendment and the terms of the Purchase Agreement, the

 


 

terms of this Amendment shall govern and control. Terms used but not defined herein shall have the meanings ascribed to them in the Agreement.

 

[REMAINDER OF PAGE BLANK; SIGNATURES TO FOLLOW]

 


 

IN WITNESS WHEREOF, this Amendment has been executed as of the date first above set forth.

SELLER:

SOHO ATLANTA LLC, a Delaware limited liability company

By: __/s/ David Folsom__________________

Name: David Folsom

Title: Authorized Signatory

[PURCHASER’S SIGNATURE CONTAINED ON THE FOLLOWING PAGE]

 


 

PURCHASER:

BANYAN STREET CAPITAL LLC, a Delaware limited liability company

By: __/s/ K. Taylor White________________

Name:__K. Taylor White_________________

Title:__Authorized Signatory______________

 


 

CONSENT AND AGREEMENT OF ESCROW AGENT

The undersigned Escrow Agent hereby agrees to (i) accept the foregoing Amendment, (ii) remain as escrow agent under the Agreement, and (iii) be bound by said Agreement in the performance of its duties as escrow agent, as amended.

METROPOLITAN TITLE AGENCY, INC.

 

By: ___/s/_Anne Kurtz___________________

Name:___Anne Kurtz__________________

Title:___President_____________________

 

 

 

 


EXHIBIT 10.5

THIRD AMENDMENT TO

SALE, PURCHASE AND ESCROW AGREEMENT

 

This THIRD AMENDMENT TO SALE, PURCHASE AND ESCROW AGREEMENT (this “Amendment”) dated as of October 31, 2025 by and between SOHO ATLANTA, LLC, a Delaware limited liability company (the “Seller”), BANYAN STREET CAPITAL LLC,
a Delaware limited liability company (the “Purchaser”) and METROPOLITAN TITLE AGENCY, INC. (“Escrow Agent”).

Recitals

A.
Seller, Purchaser and Escrow Agent entered into that certain Sale, Purchase and Escrow Agreement dated as of July 24, 2025, as modified by that certain Amendment to Sale, Purchase and Escrow Agreement dated as of September 9, 2025, as further modified by that certain Second Amendment to certain Sale, Purchase and Escrow Agreement dated as of September 29, 2025 (collectively, the “Agreement”) with respect to the sale and purchase of certain real estate located in the City of Atlanta, Fulton County, Georgia, as set forth in more in the Agreement (the “Property”).
B.
The parties now wish to amend the Agreement in accordance with the terms of this Amendment.

NOW THEREFORE, in consideration of the agreements contained herein and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows:

1.
Full Force and Effect. Except as expressly amended or supplemented hereby, the Agreement is and shall remain in full force and effect in accordance with its original terms and conditions.
2.
Investigation Period Extension. The “Investigation Period” as defined in Section 5.3.3 of the Agreement is hereby revised and extended to refer to 5:00 p.m. (New York Time) on November 14, 2025. For the avoidance of doubt, all references in the Agreement to the Inspection Period, including but not limited to any dates which are defined with respect the Investigation Period (e.g., the Closing Date and any extensions thereof), are hereby revised to refer to the Investigation Period as amended hereby.
3.
Counterparts and Delivery. This Amendment may be executed in any number of counterparts, each of which when so executed and delivered shall be deemed an original, but all of which together shall constitute one and the same instrument. Delivery of an executed counterpart signature page of this Amendment by facsimile or transmitted electronically in a Tagged Image File Format (“tiff”), Portable Document Format (“pdf”), DocuSign or other electronic format sent by electronic mail shall be effective as delivery of a manually executed counterpart.

 


 

4.
General. This Amendment is binding upon and shall inure to the benefit of the parties and their respective permitted successors and assigns under the Agreement. In the event of any conflict between the terms of this Amendment and the terms of the Purchase Agreement, the terms of this Amendment shall govern and control. Terms used but not defined herein shall have the meanings ascribed to them in the Agreement.

 

[REMAINDER OF PAGE BLANK; SIGNATURES TO FOLLOW]

 


 

IN WITNESS WHEREOF, this Amendment has been executed as of the date first above set forth.

SELLER:

SOHO ATLANTA LLC, a Delaware limited liability company

By: ___/s/ David Folsom__________________

Name: David Folsom

Title: Authorized Signatory

[PURCHASER’S SIGNATURE CONTAINED ON THE FOLLOWING PAGE]

 


 

PURCHASER:

BANYAN STREET CAPITAL LLC, a Delaware limited liability company

By: ___/s/ K. Taylor White________________

Name:__K. Taylor White__________________

Title:____Authorized Signatory____________

 


 

CONSENT AND AGREEMENT OF ESCROW AGENT

The undersigned Escrow Agent hereby agrees to (i) accept the foregoing Amendment, (ii) remain as escrow agent under the Agreement, and (iii) be bound by said Agreement in the performance of its duties as escrow agent, as amended.

METROPOLITAN TITLE AGENCY, INC.

 

By: ___/s/ Anne Kurtz___________________

Name:___Anne Kurtz____________________

Title:____President______________________

 

 

 

 

 


EXHIBIT 31.1

CERTIFICATION PURSUANT TO SECTION 302

OF THE SARBANES-OXLEY ACT OF 2002

FOR THE CHIEF EXECUTIVE OFFICER

I, David R. Folsom, certify that:

1.
I have reviewed this quarterly report on Form 10-Q of Sotherly Hotels Inc.;
2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
a)
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b)
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c)
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d)
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5.
The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
a)
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
b)
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 14, 2025

 

 

 

 

 

By:

/s/ David R. Folsom

Name:

 

David R. Folsom

Title:

 

President and Chief Executive Officer


EXHIBIT 31.2

CERTIFICATION PURSUANT TO SECTION 302

OF THE SARBANES-OXLEY ACT OF 2002

FOR THE CHIEF FINANCIAL OFFICER

I, Anthony E. Domalski, certify that:

1.
I have reviewed this quarterly report on Form 10-Q of Sotherly Hotels Inc.;
2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
a)
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b)
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c)
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d)
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5.
The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
a)
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
b)
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 14, 2025

 

 

 

 

 

By:

 

/s/ Anthony E. Domalski

 

Name:

 

Anthony E. Domalski

 

Title:

 

Chief Financial Officer


EXHIBIT 31.3

CERTIFICATION PURSUANT TO SECTION 302

OF THE SARBANES-OXLEY ACT OF 2002

FOR THE CHIEF EXECUTIVE OFFICER

I, David R. Folsom, certify that:

1.
I have reviewed this quarterly report on Form 10-Q of Sotherly Hotels LP;
2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
a)
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b)
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c)
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d)
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5.
The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
a)
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
b)
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 14, 2025

 

 

 

 

 

 

 

By:

/s/ David R. Folsom

Name:

 

David R. Folsom

Title:

 

President and Chief Executive Officer

 

 

 

Sotherly Hotels, Inc., sole general partner of Sotherly Hotels LP


EXHIBIT 31.4

CERTIFICATION PURSUANT TO SECTION 302

OF THE SARBANES-OXLEY ACT OF 2002

FOR THE CHIEF FINANCIAL OFFICER

I, Anthony E. Domalski, certify that:

1.
I have reviewed this quarterly report on Form 10-Q of Sotherly Hotels LP;
2.
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4.
The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
a)
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b)
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c)
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d)
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and
5.
The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
a)
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
b)
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 14, 2025

 

 

 

 

 

 

 

By:

 

/s/ Anthony E. Domalski

 

Name:

Anthony E. Domalski

Title:

 

Chief Financial Officer

 

 

 

Sotherly Hotels, Inc., sole general partner of Sotherly Hotels LP


EXHIBIT 32.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Sotherly Hotels Inc. (the “Corporation”) on Form 10-Q for the period ending September 30, 2025 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, David R. Folsom, Chief Executive Officer of the Corporation, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(1)
The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)
The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Corporation.

Date: November 14, 2025

 

 

 

 

 

By:

 

/s/ David R. Folsom

Name:

 

David R. Folsom

Title:

 

President and Chief Executive Officer

 


EXHIBIT 32.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER

PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Sotherly Hotels Inc. (the “Corporation”) on Form 10-Q for the period ending September 30, 2025 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Anthony E. Domalski, Chief Financial Officer of the Corporation, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(1)
The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)
The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Corporation.

Date: November 14, 2025

 

 

 

 

 

 

By:

 

/s/ Anthony E. Domalski

 

Name:

 

Anthony E. Domalski

 

Title:

 

Chief Financial Officer


EXHIBIT 32.3

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Sotherly Hotels LP (the “Operating Partnership”) on Form 10-Q for the period ending September 30, 2025 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, David R. Folsom, Chief Executive Officer of the Sotherly Hotels Inc., sole general partner of the Operating Partnership, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(1)
The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)
The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Operating Partnership.

Date: November 14, 2025

 

 

 

 

 

By:

/s/ David R. Folsom

Name:

 

David R. Folsom

Title:

 

President and Chief Executive Officer

 

 

 

Sotherly Hotels Inc., sole general partner of Sotherly Hotels LP


EXHIBIT 32.4

CERTIFICATION OF CHIEF FINANCIAL OFFICER

PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Sotherly Hotels LP (the “Operating Partnership”) on Form 10-Q for the period ending September 30, 2025 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Anthony E. Domalski, Chief Financial Officer of Sotherly Hotels Inc., sole general partner of the Operating Partnership, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(1)
The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)
The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Operating Partnership.

 

 

 

 

Date: November 14, 2025

 

 

 

 

 

 

By:

 

/s/ Anthony E. Domalski

 

Name:

 

Anthony E. Domalski

 

Title:

 

Chief Financial Officer

 

 

 

Sotherly Hotels, Inc., sole general partner of Sotherly Hotels LP