GETTY REALTY CORP /MD/, 10-Q filed on 4/24/2025
Quarterly Report
v3.25.1
Document and Entity Information - shares
3 Months Ended
Mar. 31, 2025
Apr. 24, 2025
Cover [Abstract]    
Document Type 10-Q  
Amendment Flag false  
Document Period End Date Mar. 31, 2025  
Document Fiscal Year Focus 2025  
Document Fiscal Period Focus Q1  
Trading Symbol GTY  
Entity Registrant Name GETTY REALTY CORP.  
Entity Central Index Key 0001052752  
Entity Current Reporting Status Yes  
Current Fiscal Year End Date --12-31  
Entity Filer Category Large Accelerated Filer  
Entity Small Business false  
Entity Emerging Growth Company false  
Entity Shell Company false  
Entity Common Stock, Shares Outstanding   55,441,949
Entity File Number 001-13777  
Entity Tax Identification Number 11-3412575  
Entity Address, Address Line One 292 Madison Avenue  
Entity Address, Address Line Two 9th Floor  
Entity Address, City or Town New York  
Entity Address, State or Province NY  
Entity Address, Postal Zip Code 10017-6318  
City Area Code 646  
Local Phone Number 349-6000  
Entity Incorporation, State or Country Code MD  
Title of 12(b) Security Common Stock  
Security Exchange Name NYSE  
Document Quarterly Report true  
Document Transition Report false  
Entity Interactive Data Current Yes  
v3.25.1
Consolidated Balance Sheets (Unaudited) - USD ($)
$ in Thousands
Mar. 31, 2025
Dec. 31, 2024
Real Estate:    
Land $ 947,414 $ 943,800
Buildings and improvements 1,032,694 1,028,799
Lease intangible assets 170,247 171,129
Investment in direct financing leases, net 42,322 43,416
Construction in progress 83 96
Real estate held for use 2,192,760 2,187,240
Less accumulated depreciation and amortization (364,206) (350,626)
Real estate held for use, net 1,828,554 1,836,614
Real estate held for sale, net 200 243
Real estate, net 1,828,754 1,836,857
Notes and mortgages receivable 30,706 29,454
Cash and cash equivalents 6,292 9,484
Restricted cash 4,097 4,133
Deferred rent receivable 63,502 61,553
Accounts receivable 1,990 2,509
Right-of-use assets - operating 11,840 12,368
Right-of-use assets - finance 96 107
Prepaid expenses and other assets 22,358 17,215
Total assets 1,969,635 1,973,680
LIABILITIES AND STOCKHOLDERS' EQUITY:    
Credit Facility 157,500 82,500
Term Loan, net   148,951
Senior Unsecured Notes, net 748,287 673,511
Environmental remediation obligations 20,593 20,942
Dividends payable 26,853 26,541
Lease liability - operating 13,057 13,612
Lease liability - finance 268 330
Accounts payable and accrued liabilities 41,957 45,210
Total liabilities 1,008,515 1,011,597
Commitments and contingencies
Stockholders’ equity:    
Preferred stock, $0.01 par value; 20,000,000 authorized; unissued
Common stock, $0.01 par value; 100,000,000 shares authorized; 55,441,379 and 55,027,144 shares issued and outstanding, respectively 554 550
Accumulated other comprehensive income (loss) (2,237) (1,864)
Additional paid-in capital 1,099,862 1,088,390
Dividends paid in excess of earnings (137,059) (124,993)
Total stockholders’ equity 961,120 962,083
Total liabilities and stockholders’ equity $ 1,969,635 $ 1,973,680
v3.25.1
Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares
Mar. 31, 2025
Dec. 31, 2024
Statement of Financial Position [Abstract]    
Preferred stock, par value $ 0.01 $ 0.01
Preferred stock, shares authorized 20,000,000 20,000,000
Preferred stock, shares issued 0 0
Common stock, par value $ 0.01 $ 0.01
Common stock, shares authorized 100,000,000 100,000,000
Common stock, shares issued 55,441,379 55,027,144
Common stock, shares outstanding 55,441,379 55,027,144
v3.25.1
Consolidated Statements of Operations (Unaudited) - USD ($)
shares in Thousands, $ in Thousands
3 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Revenues:    
Revenues from rental properties $ 51,706 $ 47,215
Interest on notes and mortgages receivable 624 1,755
Total revenues 52,330 48,970
Operating expenses:    
Property costs 1,982 3,703
Impairments 1,169 1,280
Environmental 116 (17)
General and administrative 6,926 6,656
Depreciation and amortization 16,041 12,652
Total operating expenses 26,234 24,274
Gains on dispositions of real estate 328 1,044
Operating income 26,424 25,740
Other income, net 94 118
Interest expense (11,732) (9,135)
Net earnings $ 14,786 $ 16,723
Basic net earnings per common share: $ 0.25 $ 0.30
Diluted net earnings per common share: $ 0.25 $ 0.30
Weighted average common shares outstanding:    
Basic 55,062 53,961
Diluted 55,191 53,969
Comprehensive income:    
Net earnings $ 14,786 $ 16,723
Unrealized (loss) gain on cash flow hedges (519) 2,548
Cash flow hedge expense (income) reclassified to interest expense 146 (100)
Total other comprehensive (loss) income (373) 2,448
Comprehensive income $ 14,413 $ 19,171
v3.25.1
Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2025
Mar. 31, 2024
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net earnings $ 14,786 $ 16,723
Adjustments to reconcile net earnings to net cash flow provided by operating activities:    
Depreciation and amortization expense 16,041 12,652
Impairments 1,169 1,280
Gains on dispositions of real estate (328) (1,044)
Deferred rent receivable (1,949) (1,546)
Amortization of intangible market lease assets and liabilities and lease incentives 121 (379)
Amortization of investment in direct financing leases 1,093 1,606
Amortization of debt issuance costs 1,405 563
Accretion expense 97 124
Stock-based compensation expense 1,613 1,369
Changes in assets and liabilities:    
Accounts receivable 519 2,248
Prepaid expenses and other assets (1,744) 506
Environmental remediation obligations (1,049) (1,361)
Accounts payable and accrued liabilities (3,097) (2,790)
Net cash flow provided by operating activities 28,677 29,951
CASH FLOWS FROM INVESTING ACTIVITIES:    
Property acquisitions (10,012) (85,326)
Capital expenditures (50) (182)
Addition to construction in progress 14 (430)
Proceeds from dispositions of real estate 249 1,089
Deposits for property acquisitions (150) 3,231
Issuance of notes and mortgages receivable (1,078) (12,713)
Collection of notes and mortgages receivable 239 57,537
Net cash flow used in investing activities (10,788) (36,794)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Borrowings from Credit Facility 300,000 60,000
Repayments of Credit Facility (225,000) (20,000)
Proceeds from Senior Unsecured Notes 125,000  
Repayment of Term Loan (150,000)  
Repayments of Senior Unsecured Notes (50,000)  
Payments of finance lease liability (62) (59)
Payments of cash dividends (26,524) (24,834)
Payments of debt issuance costs (4,337)  
Security deposits received (refunded) (41) 385
Payments in settlement of restricted stock units (1,165) (890)
Proceeds from issuance of common stock, net - equity offering (2) (48)
Proceeds from issuance of common stock, net - ATM Program 11,014 (66)
Net cash flow (used in) provided by financing activities (21,117) 14,488
Change in cash, cash equivalents and restricted cash (3,228) 7,645
Cash, cash equivalents and restricted cash at beginning of period 13,617 5,286
Cash, cash equivalents and restricted cash at end of period 10,389 12,931
Supplemental disclosures of cash flow information Cash paid during the period for:    
Interest 9,887 9,621
Income taxes 402 368
Environmental remediation obligations 842 1,066
Non-cash transactions    
Dividends declared but not yet paid 26,853 $ 24,952
Issuance of notes and mortgages receivable related to property dispositions $ 225  
v3.25.1
Pay vs Performance Disclosure - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Pay vs Performance Disclosure    
Net Income (Loss) $ 14,786 $ 16,723
v3.25.1
Insider Trading Arrangements
3 Months Ended
Mar. 31, 2025
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.1
Description of Business
3 Months Ended
Mar. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Description of Business

NOTE 1. — DESCRIPTION OF BUSINESS

Getty Realty Corp. (“Getty Realty,” “we,” “us,” “our’ and the “Company”), a Maryland corporation, is a publicly traded, net lease real estate investment trust (“REIT”) specializing in the acquisition, financing and development of convenience, automotive and other single tenant retail real estate. Our predecessor was founded in 1955 and our common stock was listed on the New York Stock Exchange (“NYSE”) in 1997. Unless otherwise expressly stated or the context otherwise requires, the “Company,” “we,” “us,” and “our” as used herein refer to Getty Realty and its owned and controlled subsidiaries.

Our portfolio includes convenience stores, express tunnel car washes, automotive service centers (gasoline and repair, oil and maintenance, tire and battery, and collision), and certain other freestanding retail properties, including drive-thru quick service restaurants and automotive parts retailers. Our 1,119 properties as of March 31, 2025 are located in 42 states and Washington, D.C., and our tenants operate under a variety of national and regional retail brands. We are internally managed by our management team, which has extensive experience acquiring, financing, developing and managing convenience, automotive and other single tenant retail real estate. Our Company is headquartered in New York, New York.

v3.25.1
Accounting Policies
3 Months Ended
Mar. 31, 2025
Accounting Policies [Abstract]  
Accounting Policies

NOTE 2. — ACCOUNTING POLICIES

Basis of Presentation

The consolidated financial statements include the accounts of Getty Realty and its wholly owned subsidiaries. The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). We do not distinguish our principal business or our operations on a geographical basis for purposes of measuring performance. We manage and evaluate our operations as a single segment. All significant intercompany accounts and transactions have been eliminated.

Unaudited, Interim Consolidated Financial Statements

The consolidated financial statements are unaudited but, in our opinion, reflect all adjustments (consisting of normal recurring accruals) necessary for a fair statement of the results for the periods presented. These statements should be read in conjunction with the consolidated financial statements and related notes in our Annual Report on Form 10-K for the year ended December 31, 2024.

Use of Estimates, Judgments and Assumptions

The consolidated financial statements have been prepared in conformity with GAAP, which requires management to make estimates, judgments and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and revenues and expenses during the period reported. Estimates, judgments and assumptions underlying the accompanying consolidated financial statements include, but are not limited to, real estate, receivables, deferred rent receivable, direct financing leases, depreciation and amortization, impairment of long-lived assets, environmental remediation costs, environmental remediation obligations, litigation, accrued liabilities, income taxes and the allocation of the purchase price of properties acquired to the assets acquired and liabilities assumed. Application of these estimates and assumptions requires exercise of judgment as to future uncertainties and, as a result, actual results could differ materially from these estimates.

Real Estate

Real estate assets are stated at cost less accumulated depreciation and amortization. For acquisitions of real estate, we estimate the fair value of acquired tangible assets (consisting of land, buildings and improvements) “as if vacant” and identified intangible assets and liabilities (consisting of leasehold interests, intangible market lease assets and liabilities, in-place leases and tenant relationships) and assumed debt. Based on these estimates, we allocate the estimated fair value to the applicable assets and liabilities. When we enter into sale-leaseback transactions with intangible market lease assets and liabilities, the intangibles will be accounted for as prepaid rent receivables or prepaid rent liabilities, respectively. Fair value is determined based on an exit price approach, which contemplates the price that would be received from the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assumptions used are property and geographic specific and may include, among other considerations, capitalization rates, market rental rates, rent coverage ratios, and land comparables.

We expense transaction costs associated with business combinations in the period incurred. Acquisitions of real estate which do not meet the definition of a business are accounted for as asset acquisitions. The accounting model for asset acquisitions is similar to the accounting model for business combinations except that the acquisition costs are capitalized and allocated to the individual assets acquired and liabilities assumed on a relative fair value basis. For additional information regarding property acquisitions, see Note 12 – Property Acquisitions.

We capitalize direct costs, including costs such as construction costs and professional services, and indirect costs associated with the development and construction of real estate assets while substantive activities are ongoing to prepare the assets for their intended use. The capitalization period begins when development activities are underway and ends when it is determined that the asset is substantially complete and ready for its intended use.

We evaluate the held for sale classification of our real estate as of the end of each quarter. Assets that are classified as held for sale are recorded at the lower of their carrying amount or fair value less costs to sell.

When real estate assets are sold or retired, the cost and related accumulated depreciation and amortization is eliminated from the respective accounts and any gain or loss is credited or charged to income. We evaluate real estate sale transactions where we provide seller financing to determine sale and gain recognition in accordance with GAAP. Expenditures for maintenance and repairs are charged to income when incurred.

Direct Financing Leases

Income under direct financing leases is included in revenues from rental properties and is recognized over the lease terms using the effective interest rate method which produces a constant periodic rate of return on the net investments in the leased properties. The investments in direct financing leases are increased for interest income earned and amortized over the life of the leases and reduced by the receipt of lease payments. We consider direct financing leases to be past-due or delinquent when a contractually required payment is not remitted in accordance with the provisions of the underlying agreement.

On June 16, 2016, the Financial Accounting Standards Board (the “FASB”) issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurements of Credit Losses on Financial Instruments (“ASU 2016-13”). For additional information regarding our direct financing leases, see Note 3 - Leases.

We review our direct financing leases each reporting period to determine whether there were any indicators that the value of our net investments in direct financing leases may be impaired and adjust the allowance for any estimated changes in the credit loss with the resulting change recorded through our consolidated statement of operations. When determining a possible impairment, we take into consideration the collectability of direct financing lease receivables for which a reserve would be required. In addition, we determine whether there has been a permanent decline in the current estimate of the residual value of the property. There were no indicators of impairment related to any of our direct financing leases during the three months ended March 31, 2025 and 2024, and, accordingly, we did not record any additional allowance for credit losses in either period.

When we enter into a contract to sell properties that are recorded as direct financing leases, we evaluate whether we believe that it is probable that the disposition will occur. If we determine that the disposition is probable and therefore the property’s holding period is reduced, we may adjust an allowance for credit losses to reflect the change in the estimate of the undiscounted future rents. Accordingly, the net investment balance is written down to fair value.

Notes and Mortgages Receivable

Notes and mortgages receivable consists of loans originated by us in conjunction with property dispositions and funding provided to tenants in conjunction with property acquisitions and capital improvements. Notes and mortgages receivable are recorded at stated principal amounts. We estimated our credit loss reserve for our notes and mortgages receivable using the weighted average remaining maturity (“WARM”) method, which has been identified as an acceptable loss-rate method for estimating credit loss reserves in the FASB Staff Q&A Topic 326, No. 1. The WARM method requires us to reference historic loan loss data across a comparable data set and apply such loss rate to our notes and mortgages portfolio over its expected remaining term, taking into consideration expected economic conditions over the relevant timeframe. We applied the WARM method for our notes and mortgages portfolio, which share similar risk characteristics. Application of the WARM method to estimate a credit loss reserve requires significant judgment, including (i) the historical loan loss reference data, (ii) the expected timing and amount of loan repayments, and (iii) the current credit quality of our portfolio and our expectations of performance and market conditions over the relevant time period. To estimate the historic loan losses relevant to our portfolio, we used our historical loan performance since the launch of our loan origination business in 2013. As of March 31, 2025 and December 31, 2024, the allowance for credit losses on notes and mortgages receivable was $0.3 million.

We also originate construction loans and provide development financing for the construction of income-producing properties which we generally expect to acquire via sale-leaseback transactions at the end of the construction period pursuant to purchase options at our election. During the three months ended March 31, 2025, we funded $1.1 million and, as of March 31, 2025, had outstanding $10.6 million of such construction loans and development financing. Our construction loans and development financing generally provide for funding only during the construction period, which is typically nine to twelve months, although we will consider construction periods as long as 24 months. Funds are disbursed based on inspections in accordance with a schedule reflecting the completion of portions of the projects. We also review and inspect each property before disbursement of funds during the term of the construction loan. At the end of the construction period, the construction loans will be repaid with the proceeds from the sale of the properties.

In addition, we may acquire from tenants real estate assets that are under construction and commit to provide additional funding during the construction period to complete the properties. These transactions do not meet the criteria for sale-leaseback accounting and

are accounted for as finance receivables. Accordingly, initial investments and all subsequent fundings made during the construction period are recorded within notes and mortgages receivable on our consolidated balance sheets, and rental payments resulting from these investments are recorded within interest on notes and mortgages receivable on our consolidated statements of operations. At the end of the construction period, we will recognize the purchase of the assets, remove the finance receivables from our consolidated balance sheets, and begin to record rental income from the operating leases. As of March 31, 2025, we had a total of $14.2 million of such investments outstanding and recorded in notes and mortgages receivable.

Revenue Recognition and Deferred Rent Receivable

Lease payments from operating leases are recognized on a straight-line basis over the term of the leases. The cumulative difference between lease revenue recognized under this method and the contractual lease payment terms is recorded as deferred rent receivable on our consolidated balance sheets. We review our accounts receivable, including its deferred rent receivable, related to base rents, straight-line rents, tenant reimbursements and other revenues for collectability. Our evaluation of collectability primarily consists of reviewing past due account balances and considers such factors as the credit quality of our tenant, historical trends of the tenant, changes in tenant payment terms, current economic trends, and other facts and circumstances related to the applicable tenants. In addition, with respect to tenants in bankruptcy, we estimate the probable recovery through bankruptcy claims. If a tenant’s accounts receivable balance is considered uncollectible, we will write off the related receivable balances and cease to recognize lease income, including straight-line rent unless cash is received. If the collectability assessment subsequently changes to probable, any difference between the lease income that would have been recognized if collectability had always been assessed as probable and the lease income recognized to date, is recognized as a current-period adjustment to revenues from rental properties. Our reported net earnings are directly affected by our estimate of the collectability of our accounts receivable.

The present value of the difference between the fair market rent and the contractual rent for leases at the time properties are acquired is amortized into revenues from rental properties over the remaining terms of the in-place leases. Lease termination fees are recognized as other income when earned upon the termination of a tenant’s lease and relinquishment of space in which we have no further obligation to the tenant.

The sales of nonfinancial assets, such as real estate, are to be recognized when control of the asset transfers to the buyer, which will occur when the buyer has the ability to direct the use of or obtain substantially all of the remaining benefits from the asset. This generally occurs when the transaction closes and consideration is exchanged for control of the property.

Impairment of Long-Lived Assets

Assets are written down to fair value when events and circumstances indicate that the assets might be impaired and the projected undiscounted cash flows estimated to be generated by those assets are less than the carrying amount of those assets. Assets held for disposal are written down to fair value less estimated disposition costs.

The estimated fair value of real estate is based on the price that would be received from the sale of the property in an orderly transaction between market participants at the measurement date. In general, we consider multiple internal valuation techniques when measuring the fair value of a property, all of which are based on unobservable inputs and assumptions that are classified within Level 3 of the Fair Value Hierarchy. These assessments have a direct impact on our net income because recording an impairment loss results in an immediate negative adjustment to net income. The evaluation of anticipated cash flows is highly subjective and is based in part on assumptions regarding future rental rates and operating expenses that could differ materially from actual results in future periods. Where properties held for use have been identified as having a potential for sale, additional judgments are required related to the determination as to the appropriate period over which the projected undiscounted cash flows should include the operating cash flows and the amount included as the estimated residual value. This requires significant judgment. In some cases, the results of whether impairment is indicated are sensitive to changes in assumptions input into the estimates, including the holding period until expected sale.

We recorded impairments aggregating $1.2 million and $1.3 million for the three months ended March 31, 2025, and 2024, respectively. Our estimated fair values, as they relate to property carrying values, were primarily based on estimated sales prices from third-party offers, including signed contracts, letters of intent, or indicative bids (for which we do not have access to the unobservable inputs) used to determine these estimated fair values, and/or consideration of the estimated amount currently required to replace the asset, as adjusted for obsolescence, and resulted in $0.7 million and $0.9 million of impairment charges during the three months ended March 31, 2025 and March 31, 2024, respectively. During the three months ended March 31, 2025 and 2024, the remaining impairments of $0.5 million and $0.4 million, respectively, were due to the accumulation of asset retirement costs as a result of changes in estimates associated with our estimated environmental liabilities which increased the carrying values of certain properties in excess of their fair values. Impairments relating to properties that were previously disposed of by us, included in the amounts above, were $0.2 million for each of the three months ended March 31, 2025 and 2024.

Fair Value of Financial Instruments

All of our financial instruments are reflected in the accompanying consolidated balance sheets at amounts which, in our estimation based upon an interpretation of available market information and valuation methodologies, reasonably approximate their fair values, except those separately disclosed in the notes below.

The preparation of consolidated financial statements in accordance with GAAP requires management to make estimates of fair value that affect the reported amounts of assets and liabilities and disclosure of assets and liabilities at the date of the consolidated financial statements and revenues and expenses during the period reported using a hierarchy (the “Fair Value Hierarchy”) that prioritizes the inputs to valuation techniques used to measure the fair value. The Fair Value Hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The levels of the Fair Value Hierarchy are as follows: “Level 1” – inputs that reflect unadjusted quoted prices in active markets for identical assets or liabilities that we have the ability to access at the measurement date; “Level 2” – inputs other than quoted prices that are observable for the asset or liability either directly or indirectly, including inputs in markets that are not considered to be active; and “Level 3” – inputs that are unobservable. Certain types of assets and liabilities are recorded at fair value either on a recurring or non-recurring basis. Assets required or elected to be marked-to-market and reported at fair value every reporting period are valued on a recurring basis. Other assets not required to be recorded at fair value every period may be recorded at fair value if a specific provision or other impairment is recorded within the period to mark the carrying value of the asset to market as of the reporting date. Such assets are valued on a non-recurring basis.

Environmental Remediation Obligations

We record the fair value of an environmental remediation obligation as an asset and liability when there is a legal obligation associated with the retirement of a tangible long-lived asset and the liability can be reasonably estimated. Environmental remediation obligations are estimated based on the level and impact of contamination at each property. The accrued liability is the aggregate of our estimate of the fair value of cost for each component of the liability. The accrued liability is net of estimated recoveries from state underground storage tank (“UST”) remediation funds considering estimated recovery rates developed from prior experience with the funds. Net environmental liabilities are currently measured based on their expected future cash flows which have been adjusted for inflation and discounted to present value. We accrue for environmental liabilities that we believe are allocable to other potentially responsible parties if it becomes probable that the other parties will not pay their environmental remediation obligations. For additional information regarding environmental obligations, see Note 7 – Environmental Obligations.

Income Taxes

We file a federal income tax return on which we consolidate our tax items and the tax items of our subsidiaries that are pass-through entities. Effective January 1, 2001, we elected to qualify, and believe that we are operating so as to qualify, as a REIT for federal income tax purposes. Accordingly, we generally will not be subject to federal income tax on qualifying REIT income, provided that distributions to our stockholders equal at least the amount of our taxable income as defined under the Internal Revenue Code. We accrue for uncertain tax matters when appropriate. The accrual for uncertain tax positions is adjusted as circumstances change and as the uncertainties become more clearly defined, such as when audits are settled or exposures expire. Tax returns for the years 2021, 2022 and 2023, and tax returns which will be filed for the year ended 2024, remain open to examination by federal and state tax jurisdictions under the respective statutes of limitations.

New Accounting Pronouncements

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) – Improvements to Income Tax Disclosures (“ASU 2023-09”). ASU 2023-09 requires annual disclosure of specific categories in the income tax rate reconciliation and provides additional information for reconciling items that meet a quantitative threshold within the rate reconciliation. In addition, the amendments require annual disclosure of income taxes paid disaggregated by federal, state and foreign jurisdictions as well as individual jurisdictions in which income taxes paid is equal to or greater than 5 percent of total income taxes paid. ASU 2023-09 is effective for annual periods beginning after December 15, 2024 on a prospective basis, however early adoption and retrospective adoption is permitted. We are currently evaluating the impact of this guidance on our consolidated financial statements and related disclosures.

In November 2024, the FASB issued ASU 2024-03, Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, requiring public entities to disclose additional information about specific expense categories in the notes to the financial statements on an interim and annual basis. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, and for interim periods beginning after December 15, 2027, with early adoption permitted. We are currently evaluating the impact of adopting ASU 2024-03.

v3.25.1
Leases
3 Months Ended
Mar. 31, 2025
Leases [Abstract]  
Leases

NOTE 3. — LEASES

As Lessor

As of March 31, 2025, we owned 1,088 properties and leased 31 properties from third-party landlords. These 1,119 properties are located in 42 states across the United States and Washington, D.C. Substantially all of our properties are leased on a triple-net basis to convenience store operators, petroleum distributors, express tunnel car wash operators and other automotive-related and retail tenants. Our tenants either operate their business at our properties directly or, in the case of certain convenience stores and gasoline and repair stations, sublet our properties and supply fuel to third parties that operate the business. Our triple-net lease tenants are responsible for

the payment of all taxes, maintenance, repairs, insurance and other operating expenses relating to our properties, and are also responsible for environmental contamination occurring during the terms of their leases and in certain cases also for environmental contamination that existed before their leases commenced. For additional information regarding our environmental obligations, see Note 7 – Environmental Obligations.

The majority of our tenants’ financial results depend on convenience store sales, the sale of refined petroleum products and/or the sale of automotive services and parts. As a result, our tenants’ financial results can be dependent on the performance of the automobile manufacturing, petroleum marketing and automobile aftermarket industries, each of which are highly competitive and can be subject to variability. During the terms of our leases, we monitor the credit quality of our triple-net lease tenants by reviewing their published credit rating, if available, reviewing publicly available financial statements, or reviewing financial or other operating statements which are delivered to us pursuant to applicable lease agreements, monitoring news reports regarding our tenants and their respective businesses, and monitoring the timeliness of lease payments and the performance of other financial covenants under their leases.

Pursuant to ASU 2016-02, for leases in which we are the lessor, we are (i) retaining classification of our historical leases as we were not required to reassess classification upon adoption of the new standard, (ii) expensing indirect leasing costs in connection with new or extended tenant leases, the recognition of which would have been deferred under prior accounting guidance and (iii) aggregating revenue from our lease components and non-lease components (comprised of tenant reimbursements) into revenue from rental properties.

Revenues from Rental Properties

Revenues from rental properties for the three months ended March 31, 2025 and 2024, were $51.7 million and $47.2 million, respectively, including base rental income of $49.6 million and $43.9 million, respectively.

In accordance with GAAP, we recognize rental revenue in amounts which vary from the amount of rent contractually due during the periods presented. As a result, revenues from rental properties include non-cash adjustments recorded for (i) deferred rental revenue due to the recognition of rental income on a straight-line basis over the current lease term, (ii) the net amortization of intangible market lease assets and liabilities, (iii) rental income recorded under direct financing leases using the effective interest method which produces a constant periodic rate of return on the net investments in the leased properties, and (iv) the amortization of deferred lease incentives. Non-cash adjustments included in revenues from rental properties were $0.7 million and $0.3 million for the three months ended March 31, 2025 and 2024, respectively.

Tenant reimbursements, which consist of real estate taxes and other municipal charges paid by us and reimbursed by our tenants pursuant to the terms of triple-net lease agreements, were $1.1 million and $2.8 million for the three months ended March 31, 2025 and 2024, respectively.

Investment in Direct Financing Leases

The components of investment in direct financing leases, net as of March 31, 2025 and December 31, 2024 are as follows (in thousands):

 

 

 

March 31,
2025

 

 

December 31,
2024

 

Lease payments receivable

 

$

51,509

 

 

$

53,897

 

Unguaranteed residual value

 

 

7,568

 

 

 

7,568

 

Unearned Income

 

 

(16,200

)

 

 

(17,494

)

Allowance for credit losses

 

 

(555

)

 

 

(555

)

Total

 

$

42,322

 

 

$

43,416

 

 

In accordance with ASU 2016-13, as of March 31, 2025 and December 31, 2024, we had recorded an allowance for credit losses of $0.6 million on investment in direct financing leases.

We evaluate the credit quality of our investment in direct financing leases utilizing internal underwriting and credit analysis. Substantially all of our tenants under direct financing leases are required to provide us with specified unit-level and/or corporate-level financial information. As of March 31, 2025 and December 31, 2024, no material balances of our investments in direct financing leases were past due.

Minimum Rents Due

As of March 31, 2025, future contractual annual rentals receivable from our tenants, which have terms in excess of one year are as follows (in thousands):

 

 

 

Operating
 Leases

 

 

Direct
Financing Leases

 

2025

 

$

143,183

 

 

$

7,266

 

2026

 

 

192,640

 

 

 

9,869

 

2027

 

 

187,413

 

 

 

10,089

 

2028

 

 

178,899

 

 

 

9,799

 

2029

 

 

176,671

 

 

 

8,425

 

Thereafter

 

 

1,283,911

 

 

 

6,061

 

Total

 

$

2,162,717

 

 

$

51,509

 

 

As Lessee

For leases in which we are the lessee, lease accounting standards require leases with durations greater than twelve months to be recognized on our consolidated balance sheets. We elected the package of transition provisions available for expired or existing contracts, which allowed us to carry forward our historical assessments of (i) whether contracts are or contain leases, (ii) lease classification and (iii) initial direct costs.

As of January 1, 2019, we recognized operating lease right-of-use assets of $25.6 million (net of deferred rent expense) and operating lease liabilities of $26.1 million, which were presented on our consolidated financial statements. The right-of-use assets and lease liabilities are carried at the present value of the remaining expected future lease payments. When available, we use the rate implicit in the lease to discount lease payments to present value; however, our current leases did not provide a readily determinable implicit rate. Therefore, we estimated our incremental borrowing rate to discount the lease payments based on information available and considered factors such as interest rates available to us on a fully collateralized basis and terms of the leases. ASU 2016-02 did not have a material impact on our consolidated balance sheets or on our consolidated statements of operations. The most significant impact was the recognition of right-of-use assets and lease liabilities for operating leases, while our accounting for finance leases remained substantially unchanged.

The following presents the lease-related assets and liabilities (in thousands):

 

 

 

March 31,
2025

 

Assets

 

 

 

Right-of-use assets - operating

 

$

11,840

 

Right-of-use assets - finance

 

 

96

 

Total lease assets

 

$

11,936

 

Liabilities

 

 

 

Lease liability - operating

 

$

13,057

 

Lease liability - finance

 

 

268

 

Total lease liabilities

 

$

13,325

 

 

The following presents the weighted average lease terms and discount rates of our leases:

 

Weighted-average remaining lease term (years):

 

 

 

Operating leases

 

7.0

 

Finance leases

 

2.9

 

Weighted-average discount rate:

 

 

 

Operating leases (a)

 

 

4.67

%

Finance leases

 

 

13.50

%

 

(a)
Upon adoption of the new lease standard, discount rates used for existing leases were established at January 1, 2019.

The following presents our total lease costs (in thousands):

 

 

 

March 31,
2025

 

Operating lease cost

 

$

690

 

Finance lease cost

 

 

 

Amortization of leased liabilities

 

 

62

 

Interest on lease liabilities

 

 

7

 

Short-term lease cost

 

 

 

Total lease cost

 

$

759

 

 

The following presents supplemental cash flow information related to our leases (in thousands):

 

 

 

March 31,
2025

 

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

 

 

 

Operating cash flows for operating leases

 

$

718

 

Operating cash flows for finance leases

 

 

7

 

Financing cash flows for finance leases

 

 

62

 

 

As of March 31, 2025, scheduled lease liabilities mature as follows (in thousands):

 

 

 

Operating
 Leases

 

 

Direct
Financing Leases

 

2025

 

$

2,091

 

 

$

146

 

2026

 

 

2,661

 

 

 

148

 

2027

 

 

2,241

 

 

 

-

 

2028

 

 

2,110

 

 

 

 

2029

 

 

1,851

 

 

 

 

Thereafter

 

 

4,578

 

 

 

 

Total lease payments

 

 

15,532

 

 

 

294

 

Less: amount representing interest

 

 

(2,475

)

 

 

(26

)

Present value of lease payments

 

$

13,057

 

 

$

268

 

 

Major Tenants

As of March 31, 2025 and 2024, we had two significant tenants by revenue:

 

 

 

March 31,
2025

 

 

March 31,
2024

 

 

 

Number of properties

 

 

% of Total Revenues

 

 

Number of properties

 

 

% of Total Revenues

 

ARKO Corp. (NASDAQ: ARKO)

 

 

148

 

 

 

12

%

 

 

150

 

 

 

14

%

Global Partners LP (NYSE: GLP)

 

 

128

 

 

 

11

%

 

 

150

 

 

 

15

%

 

Getty Petroleum Marketing Inc.

Getty Petroleum Marketing Inc. (“Marketing”) was our largest tenant from 1997 until 2012 under a unitary triple-net master lease that was terminated in April 2012 as a consequence of Marketing’s bankruptcy, at which time we either sold or re-leased these properties. As of March 31, 2025, 291 of the properties we own or lease were previously leased to Marketing, of which 268 properties are subject to long-term triple-net leases across 11 separate portfolios, and 22 properties are leased as single unit triple-net leases (in addition, one property is vacant). The leases covering properties previously leased to Marketing are unitary triple-net lease agreements generally with an initial term of 15 years and options for successive renewal terms of up to 20 years. As of March 31, 2025, our weighted average remaining lease term, excluding renewal options, for the properties previously leased to Marketing was 6.8 years. Rent is scheduled to increase at varying intervals during both the initial and renewal terms of the leases. Certain of the leases provide for additional rent based on the aggregate volume of fuel sold. In addition, the majority of the leases require the tenants to invest capital in our properties, substantially all of which are related to the replacement of USTs that are owned by our tenants. As of March 31, 2025, we have a remaining commitment to fund up to $4.5 million in the aggregate with our tenants for our portion of such capital improvements. Our commitment provides us with the option to either reimburse our tenants or to offset rent when these capital expenditures are made. This deferred expense is recognized on a straight-line basis as a reduction of rental revenue on our consolidated statements of operations over the life of the various leases.

As part of the triple-net leases for properties previously leased to Marketing, we transferred title of the USTs to our tenants, and the obligation to pay for the retirement and decommissioning or removal of USTs at the end of their useful lives, or earlier if circumstances warranted, was fully or partially transferred to our new tenants. Accordingly, through March 31, 2025, we have removed $13.8 million of asset retirement obligations and $10.8 million of net asset retirement costs related to USTs from our balance sheet. The cumulative change of $0.4 million (net of accumulated amortization of $2.6 million) is recorded as deferred rental revenue and will be recognized on a straight-line basis as additional revenues from rental properties over the terms of the various leases. We remain contingently liable for this obligation in the event that our tenants do not satisfy their responsibilities.

v3.25.1
Commitments and Contingencies
3 Months Ended
Mar. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies

NOTE 4. — COMMITMENTS AND CONTINGENCIES

Credit Risk

In order to minimize our exposure to credit risk associated with financial instruments, we place our temporary cash investments, if any, with high credit quality institutions. Temporary cash investments, if any, are currently held in an overnight bank time deposit with JPMorgan Chase Bank, N.A. and these balances, at times, may exceed federally insurable limits.

Legal Proceedings

We are involved in various legal proceedings and claims which arise in the ordinary course of our business. As of March 31, 2025 and December 31, 2024, we had $0.1 million accrued for certain of these matters which we believe were appropriate based on information then currently available. We are unable to estimate ranges in excess of the amount accrued with any certainty for additional matters. It is possible that our assumptions regarding the ultimate allocation method and share of responsibility that we used to allocate environmental liabilities may change, which may result in our providing an accrual, or adjustments to the amounts recorded, for environmental litigation accruals. Matters related to our former Newark, New Jersey Terminal and the Lower Passaic River, and our methyl tertiary butyl ether (a fuel derived from methanol, commonly referred to as “MTBE”) litigations in the states of Pennsylvania and Maryland, in particular, could cause a material adverse effect on our business, financial condition, results of operations, liquidity, ability to pay dividends or stock price.

Matters related to our former Newark, New Jersey Terminal and the Lower Passaic River

In 2004, the United States Environmental Protection Agency (“EPA”) issued General Notice Letters (“GNL”) to over 100 entities, including us, alleging that they are potentially responsible parties (“PRPs”) with respect to a 17-mile stretch of the Passaic River from Dundee Dam to the Newark Bay and its tributaries (the Lower Passaic River Study Area or “LPRSA”). The LPRSA is part of the Diamond Alkali Superfund Site (“Superfund Site”) that includes the former Diamond Shamrock Corporation manufacturing facility located at 80-120 Lister Ave. in Newark, New Jersey (the “Diamond Shamrock Facility”), the LPRSA, and the Newark Bay Study Area (i.e, Newark Bay and portions of surrounding rivers and channels). One of the GNL recipients is Occidental Chemical Corporation (“Occidental”), the predecessor to the former owner/operator of the Diamond Shamrock Facility responsible for the discharge of 2,3,8,8-TCDD (“dioxin”) and other hazardous substances. In May 2007, over 70 GNL recipients, including us, entered into an Administrative Settlement Agreement and Order on Consent (“AOC”) with the EPA to perform a Remedial Investigation and Feasibility Study (“RI/FS”) for the LPRSA to address investigation and evaluation of alternative remedial actions with respect to alleged damages to the entire 17-mile LPRSA, which the EPA has designated Operable Unit 4 or “OU4”. Many of the parties to the AOC, including us, are also members of a Cooperating Parties Group (“CPG”). In 2015, the CPG submitted a draft RI/FS to the EPA setting forth various alternatives for remediating the LPRSA. In October 2018, the EPA issued a letter directing the CPG to prepare a streamlined feasibility study for just the upper 9-miles of the LPRSA. On December 4, 2020, the CPG submitted a Final Draft Interim Remedy Feasibility Study (“IR/FS”) to the EPA which identified various targeted dredge and cap alternatives for the upper 9-miles of the LPRSA. On September 28, 2021, the EPA issued a Record of Decision (“ROD”) for the upper 9-mile IR/FS (“Upper 9-mile IR ROD”) consisting of dredging and capping to control sediment sources of dioxin and polychlorinated biphenyls at an estimated cost of $441.0 million.

In addition to the RI/FS activities, in June 2012, certain members of the CPG entered into an Administrative Settlement Agreement and Order on Consent (“10.9 AOC”) with the EPA to perform certain remediation activities, including removal and capping of sediments at the river mile 10.9 area and certain testing, which remedial work has been completed. Concurrent with the CPG’s work on the RI/FS, on April 11, 2014, the EPA issued a draft Focused Feasibility Study (“FFS”) with proposed remedial alternatives to remediate the lower 8.3-miles of the LPRSA. On March 4, 2016, the EPA issued a ROD for the lower 8.3-miles (“Lower 8-mile ROD”) selecting a remedy that involves bank-to-bank dredging and installing an engineered cap with an estimated cost of $1.38 billion.

On March 31, 2016, the EPA issued a “Notice of Potential Liability and Commencement of Negotiations for Remedial Design” (“Notice”) to more than 100 PRPs, including us, which informed the recipients that the EPA intends to seek an Administrative Order on Consent and Settlement Agreement with Occidental (who the EPA considers the primary contributor of dioxin and other pesticides generated from the production of Agent Orange at its Diamond Shamrock Facility and a discharger of other contaminants of concern (“COCs”) to the Superfund Site) requiring Occidental to prepare the remedial design of the remedy selected in the Lower 8-mile ROD. The EPA has designated the lower 8.3 miles of the LPRSA as Operable Unit 2 or “OU2”, which is geographically subsumed within OU4. On September 30, 2016, Occidental entered into an agreement with the EPA to perform the remedial design for OU2.

By letter dated March 30, 2017, the EPA advised the recipients of the Notice that it would be entering into cash out settlements with certain PRPs who the EPA stated did not discharge any of the eight hazardous substances identified as a COC in the Lower 8-mile ROD to resolve their alleged liability for OU2. Cash out settlements were finalized in 2018 and 2021 with a total of 21 PRPs. The EPA’s March 30, 2017 letter also stated that other parties who did not discharge dioxins, furans or polychlorinated biphenyls (which are considered the COCs posing the greatest risk to the river) may also be eligible for cash out settlements, and that the EPA would begin a process for identifying such other PRPs for negotiation of future cash out settlements and to initiate negotiations with Occidental and other major PRPs for the implementation and funding of the OU2 remedy. In August 2017, the EPA appointed an independent third-party allocation expert to conduct a confidential allocation proceeding that would assign non-binding shares of responsibility to PRPs identified by the EPA for cash out settlements. Most of the PRPs identified by the EPA, including the Company, participated in the allocation process. Occidental did not participate in the allocation proceedings, but on June 30, 2018, filed a complaint in the United States District Court for the District of New Jersey listing over 120 defendants, including us, seeking cost recovery and contribution under the Comprehensive Environmental Response, Compensation, and Liability Act for response costs incurred and to be incurred relating to the LPRSA, including the investigation, design, and anticipated implementation of the OU2 remedy (the “Occidental Lawsuit”). We continue to defend the claims asserted in the Occidental Lawsuit individually and in coordination with a group of several other named defendants known as the “Small Parties Group” or “SPG” consistent with our defenses in the related proceedings. On January 5, 2024, the Court entered an Order to Stay the Occidental Lawsuit pending the Court’s adjudication of a Motion to Enter the Modified Consent Decree filed by the United States on January 31, 2024, as discussed below.

The allocator issued a final Allocation Recommendation Report in December 2020, which was based upon an allocation methodology approved by the EPA that contains associated allocation shares for each of the parties invited to participate in the allocation, including Occidental - who the allocator concluded was responsible for more than 99% of the costs to implement the OU2 remedy. As a result of the allocation process, the EPA and 85 parties (the “Settling Parties”), including us, began settlement negotiations and reached an agreement on a cash-out settlement to resolve their alleged liability for the remediation of the entire LPRSA. The EPA concluded that the Settling Parties, individually and collectively, were responsible for only a minor share of the response costs incurred and to be incurred at or in connection with implementing the OU2 and OU4 remedies for the entire 17-mile Lower Passaic River.

In December 2022, the EPA and the Settling Parties finalized their agreement in a proposed consent decree (“CD”), pursuant to which and without admitting liability, the Settling Parties agree to pay the EPA the collective sum of $150.0 million in exchange for contribution protection from claims by non-settling PRPs (including Occidental) for the matters addressed in the CD and the issuance of a notice of completion by the EPA of both the 2007 RI/FS AOC and the 10.9 AOC, upon completion of certain defined tasks in the CD. All 85 Settling Parties contributed to an escrow account agreed upon shares of the settlement amount, which are subject to a confidentiality agreement. Our settlement contribution was in line with legal reserves we had previously established. On December 16, 2022, the United States filed an action in the New Jersey District Court against the Settling Defendants which included lodging of the proposed CD to resolve claims against the Settling Parties for costs associated with cleaning up the LPRSA (the “CD Action”). On December 22, 2022, the EPA published a notice of lodging of the proposed CD in the Federal Register, opening a 45-day public comment period, which was subsequently extended to 90-days. On December 23, 2022, Occidental filed a motion to intervene in the CD Action and subsequently filed voluminous comments objecting to the entry of the proposed CD. On January 17, 2024, the United States informed the Court that it completed reviewing public comments, including those from Occidental, and found no reasons to consider the proposed CD as inappropriate, improper, or inadequate. Nevertheless, the United States decided that certain limited changes to the CD should be made prior to moving for approval thereof. These changes involved removing three parties and a modification to the United States' reservation of rights. The remaining 82 Settling Parties, including us, concurred with these changes, leading to the United States filing a Modified Consent Decree (“Modified CD”) with the Court on the same day, January 17, 2024. On January 31, 2024, the United States filed a copy of all public comments received on the proposed CD, its Response to the public comments and a Motion to Enter the Modified CD. The Motion to Enter the Modified CD and accompanying memorandum of law states that the United States has determined that the proposed settlement is reasonable, fair and consistent with the statutory purpose of CERCLA.

On December 18, 2024, the Court issued an Order and Opinion granting the United States’ Motion to Enter the Modified CD finding the settlement procedurally sound, substantively fair and reasonable, and in furtherance of CERCLA’s goals.

On January 9, 2025, Nokia of America Corporation, an intervening party, filed a Notice of Appeal of the Order to the United States Court of Appeals for the Third Circuit. It is anticipated that Occidental will also file an appeal. The timeline for resolving all appeals to the Third Circuit remains inherently uncertain. Depending on the number of appeals and the time required for briefing and deliberation, a decision by the Court of Appeals for the Third Circuit may extend into late 2025 or beyond.

If the Modified CD remains in its currently approved form after the appeals process is exhausted, our alleged liability to the EPA and to any non-settling parties, including Occidental, for the remediation of the entire 17-mile Lower Passaic River and its tributaries will be resolved. If the District Court’s Order is overturned on appeal, then, based on currently known facts and circumstances, including, among other factors, the EPA’s conclusion that we are individually and collectively with numerous other parties only responsible for a minor share of the response costs incurred or to be incurred in connection with the LPRSA, our relative participation in the costs related to the 2007 AOC and 10.9 AOC, our belief that there was not any use or discharge of dioxins, furans or polychlorinated biphenyls in connection with our former petroleum storage operations at our former Newark, New Jersey Terminal, and that there are numerous other parties who will likely bear the costs of remediation and/or damages, we do not believe that resolution of the Lower Passaic River proceedings as relates to us is reasonably likely to have a material impact on our results of operations. Nevertheless, if the District

Court’s Order is overturned or is not ultimately approved in its current form, performance of the EPA’s selected remedies for the LPRSA may be subject to future negotiation, potential enforcement proceedings and/or possible litigation and, on this basis, our ultimate liability in the proceedings pertaining to the LPRSA remains uncertain and subject to contingencies which cannot be predicted and an outcome which is not yet known. We previously transferred funds to an escrow account based on our share of the settlement contemplated by the Modified CD, however it is possible that circumstances may change and losses related to the Lower Passaic River proceedings could exceed the amounts we have funded.

 

MTBE Litigation – State of Pennsylvania

On July 7, 2014, our subsidiary, Getty Properties Corp., was served with a complaint filed by the Commonwealth of Pennsylvania (the “State”) in the Court of Common Pleas, Philadelphia County relating to alleged statewide MTBE contamination in Pennsylvania. The named plaintiff is the State, by and through (then) Pennsylvania Attorney General Kathleen G. Kane (as Trustee of the waters of the State), the Pennsylvania Insurance Department (which governs and administers the Underground Storage Tank Indemnification Fund), the Pennsylvania Department of Environmental Protection (vested with the authority to protect the environment) and the Pennsylvania Underground Storage Tank Indemnification Fund. The complaint names us and more than 50 other petroleum refiners, manufacturers, transporters, distributors and retailers of MTBE or gasoline containing MTBE who are alleged to have manufactured, distributed, stored and sold MTBE gasoline in Pennsylvania. The complaint seeks compensation for natural resource damages and for injuries sustained as a result of “defendants’ unfair and deceptive trade practices and act in the marketing of MTBE and gasoline containing MTBE.” The plaintiffs also seek to recover costs paid or incurred by the State to detect, treat and remediate MTBE from public and private water wells and groundwater. The plaintiffs assert causes of action against all defendants based on multiple theories, including strict liability – defective design; strict liability – failure to warn; public nuisance; negligence; trespass; and violation of consumer protection law.

The case was filed in the Court of Common Pleas, Philadelphia County, but was removed by defendants to the United States District Court for the Eastern District of Pennsylvania and then transferred to the United States District Court for the Southern District of New York so that it may be managed as part of the ongoing MTBE MDL proceedings. In November 2015, plaintiffs filed a Second Amended Complaint naming additional defendants and adding factual allegations against the defendants. We joined with other defendants in the filing of a motion to dismiss the claims against us, which was granted in part and denied in part.

The discovery phase of the litigation has concluded, and the parties are engaged in summary judgment motion practice before the United States District Court for the Southern District of New York, following which additional pretrial motion practice is anticipated. Once all pretrial motions are concluded, the case is expected to be remanded to the Eastern District of Pennsylvania for trial. Multiple defendants in the case have settled with plaintiff. We continue to vigorously defend the claims made against us. Our ultimate liability in this proceeding is uncertain and subject to numerous contingencies, the outcome of which are not yet known.

 

MTBE Litigation – State of Maryland

On December 17, 2017, the State of Maryland, by and through the Attorney General on behalf of the Maryland Department of Environment and the Maryland Department of Health (the “State of Maryland”), filed a complaint in the Circuit Court for Baltimore City related to alleged statewide MTBE contamination in Maryland. The complaint was served upon us on January 19, 2018. The complaint names us and more than 60 other defendants. The complaint seeks compensation for natural resource damages and for injuries sustained as a result of the defendants’ unfair and deceptive trade practices in the marketing of MTBE and gasoline containing MTBE. The plaintiffs also seek to recover costs paid or incurred by the State of Maryland to detect, investigate, treat and remediate MTBE from public and private water wells and groundwater, punitive damages and the award of attorneys’ fees and litigation costs. The plaintiffs assert causes of action against all defendants based on multiple theories, including strict liability – defective design; strict liability – failure to warn; strict liability for abnormally dangerous activity; public nuisance; negligence; trespass; and violations of Titles 4, 7 and 9 of the Maryland Environmental Code.

On February 14, 2018, defendants removed the case to the United States District Court for the District of Maryland. We are vigorously defending the claims made against us. Our ultimate liability, if any, in this proceeding is uncertain and subject to numerous contingencies the outcome of which are not yet known.

v3.25.1
Debt
3 Months Ended
Mar. 31, 2025
Debt Disclosure [Abstract]  
Debt

NOTE 5. — DEBT

The amounts outstanding under our Credit Facility and our Senior Unsecured Notes are as follows ($ in thousands):

 

 

 

 

 

 

 

 

 

 

 

Maturity
Date

 

Interest
Rate

 

March 31, 2025

 

 

December 31, 2024

 

Credit Facility (a)

 

January 2029

 

6.11%

 

$

157,500

 

 

$

82,500

 

Term Loan

 

October 2025

 

6.13%

 

 

 

 

 

150,000

 

Series C Note

 

February 2025

 

4.75%

 

 

 

 

 

50,000

 

Series D-E Notes

 

June 2028

 

5.47%

 

 

100,000

 

 

 

100,000

 

Series F-H, R Notes

 

September 2029

 

4.09%

 

 

175,000

 

 

 

125,000

 

Series I-K Notes

 

November 2030

 

3.43%

 

 

175,000

 

 

 

175,000

 

Series L-N, S-T Notes

 

February 2032

 

4.41%

 

 

175,000

 

 

 

100,000

 

Series O-Q Notes

 

January 2033

 

3.65%

 

 

125,000

 

 

 

125,000

 

Total debt

 

 

 

 

 

 

907,500

 

 

 

907,500

 

Unamortized debt issuance costs, net (b)

 

 

 

 

 

 

(6,090

)

 

 

(3,158

)

Total debt, net

 

 

 

 

 

$

901,410

 

 

$

904,342

 

 

(a)
Amounts borrowed under the Credit Facility include $150.0 million subject to interest rate swaps that fixed SOFR at a weighted average of 4.73% over a maximum period ending October 2026. Including the impact of the swaps, the effective interest rate for $150.0 million borrowings was 6.13% based on our consolidated total indebtedness.
(b)
Unamortized debt issuance costs related to the Credit Facility were $4.4 million and $0.6 million as of March 31, 2025 and December 31, 2024, respectively, and are included in prepaid expenses and other assets on our consolidated balance sheets.

Credit Facility

In January 2025, we entered into a third amended and restated credit agreement (as amended, the “Third Restated Credit Agreement”). The Third Restated Credit Agreement provides for an unsecured revolving credit facility (the “Credit Facility”) in an aggregate principal amount of $450.0 million and includes an accordion feature to increase the revolving commitments or add one or more tranches of term loans up to an additional aggregate amount not to exceed $300.0 million, subject to certain conditions, including one or more new or existing lenders agreeing to provide commitments for such increased amount and that no default or event of default shall have occurred and be continuing under the terms of the Credit Facility.

The Credit Facility matures in January 2029, subject to two six-month extensions (for a total of 12 months) exercisable at our option. Our exercise of an extension option is subject to the absence of any default and our compliance with certain conditions, including the payment of extension fees to the lenders under the Credit Facility.

Borrowings under the Credit Facility bear interest at a rate equal to (i) the sum of a SOFR rate plus a SOFR adjustment of 0.10% plus a margin of 1.30% to 1.90%, or (ii) the sum of a base rate plus a margin of 0.30% to 0.90%, in each case with the margin based on our consolidated total indebtedness to total asset value ratio at the end of each quarterly reporting period.

The per annum rate of the unused line fee on the undrawn funds under the Credit Facility is 0.15% to 0.25% based on our daily unused portion of the available Credit Facility.

Term Loan

In October 2023, we entered into a term loan credit agreement (the “Term Loan Agreement”) that provided for a senior unsecured term loan (the "Term Loan") in an aggregate principal amount of $150.0 million. The Term Loan was to mature in October 2025, subject to one twelve-month extension exercisable at our option.

In January 2025, we used borrowings under the Third Restated Credit Agreement to repay, in full, the Term Loan. As a result of this early repayment, we recognized approximately $0.9 million in unamortized debt issuance costs, which were expensed as interest expense on our consolidated statements of operations.

Senior Unsecured Notes

In November 2024, we entered into a seventh amended and restated note purchase and guarantee agreement with The Prudential Insurance Company of America and certain of its affiliates (collectively, “Prudential”) (the "Seventh Amended and Restated Prudential Agreement") pursuant to which, in February 2025, we issued $50.0 million of 5.70% Series T Guaranteed Senior Notes due February 22, 2032 (the “Series T Notes”) to Prudential and used the proceeds to repay the $50.0 million of 4.75% Series C Guaranteed Senior Notes due February 25, 2025 (the “Series C Notes”) outstanding under our sixth amended and restated note purchase and guarantee agreement with Prudential (the "Sixth Amended and Restated Prudential Agreement"). The other senior unsecured notes outstanding as of March 31, 2025 under the Sixth Amended and Restated Prudential Agreement, including (i) $50.0 million of 5.47% Series D

Guaranteed Senior Notes due June 21, 2028 (the “Series D Notes”), (ii) $50.0 million of 3.52% Series F Guaranteed Senior Notes due September 12, 2029 (the “Series F Notes”), (iii) $100.0 million of 3.43% Series I Guaranteed Senior Notes due November 25, 2030 (the “Series I Notes”) and (iv) $80.0 million of 3.765% Series Q Guaranteed Senior Notes due January 20, 2033 (the “Series Q Notes”), remain outstanding under the Seventh Amended and Restated Prudential Agreement.

In November 2024, we entered into an amended and restated note purchase and guarantee agreement with New York Life Insurance Company and certain of its affiliates (collectively, “New York Life”) (the “Amended and Restated New York Life Agreement”) pursuant to which, in February 2025, we issued $50.0 million of 5.52% Series R Guaranteed Senior Notes due September 12, 2029 (the “Series R Notes”) and $25.0 million of 5.70% Series S Guaranteed Senior Notes due February 22, 2032 (the “Series S Notes”) to New York Life. The other senior unsecured notes outstanding as of March 31, 2025 under our note purchase and guarantee agreement with New York Life (the “New York Life Agreement”), including (i) $25.0 million of 3.45% Series N Guaranteed Senior Notes due February 22, 2032 (the “Series N Notes”) and (ii) $25.0 million of 3.65% Series P Guaranteed Senior Notes due January 20, 2033 (the “Series P Notes”), remain outstanding under the Amended and Restated New York Life Agreement.

In February 2022, we entered into a second amended and restated note purchase and guarantee agreement with American General Life Insurance Company and certain of its affiliates (collectively, “AIG”) (the “Second Amended and Restated AIG Agreement”) pursuant to which we issued $55.0 million of 3.45% Series L Guaranteed Senior Notes due February 22, 2032 (the “Series L Notes”) to AIG. The other senior unsecured notes outstanding as of March 31, 2025 under our first amended and restated note purchase and guarantee agreement with AIG (the “First Amended and Restated AIG Agreement”), including (i) $50.0 million of 3.52% Series G Guaranteed Senior Notes due September 12, 2029 (the “Series G Notes”) and (ii) $50.0 million of 3.43% Series J Guaranteed Senior Notes due November 25, 2030 (the “Series J Notes”), remain outstanding under the Second Amended and Restated AIG Agreement.

In February 2022, we entered into a second amended and restated note purchase and guarantee agreement with Massachusetts Mutual Life Insurance Company and certain of its affiliates (collectively, “MassMutual”) (the “Second Amended and Restated MassMutual Agreement”) pursuant to which we issued $20.0 million of 3.45% Series M Guaranteed Senior Notes due February 22, 2032 (the “Series M Notes”) and, in January 2023, $20.0 million of 3.65% Series O Guaranteed Senior Notes due January 20, 2033 (the “Series O Notes”) to MassMutual. The other senior unsecured notes outstanding as of March 31, 2025 under our first amended and restated note purchase and guarantee agreement with MassMutual (the “First Amended and Restated MassMutual Agreement”), including (i) $25.0 million of 3.52% Series H Guaranteed Senior Notes due September 12, 2029 (the “Series H Notes”) and (ii) $25.0 million of 3.43% Series K Guaranteed Senior Notes due November 25, 2030 (the “Series K Notes”), remain outstanding under the Second Amended and Restated MassMutual Agreement.

In June, 2018, we entered into a note purchase and guarantee agreement with MetLife and certain of its affiliates (collectively, "MetLife") (the “MetLife Agreement”) pursuant to which we issued $50.0 million of 5.47% Series E Guaranteed Senior Notes due June 21, 2028 (the “Series E Notes”) to MetLife.

The funded and outstanding Series D Notes, Series E Notes, Series F Note, Series G Notes, Series H Notes, Series I Notes, Series J Notes, Series K Notes, Series L Notes, Series M Notes, Series N Notes, Series O Notes, Series P Notes, Series Q Notes, Series R Notes, Series S Notes and Series T Notes are collectively referred to as the "Senior Unsecured Notes".

Covenants

The Third Restated Credit Agreement and Senior Unsecured Notes contain customary financial covenants such as leverage, coverage ratios and minimum tangible net worth, as well as limitations on restricted payments, which may limit our ability to incur additional debt or pay dividends. The Third Restated Credit Agreement and Senior Unsecured Notes also contain customary events of default, including cross defaults to each other, change of control and failure to maintain REIT status (provided that the Senior Unsecured Notes require a mandatory offer to prepay the notes upon a change in control in lieu of a change of control event of default). Any event of default, if not cured or waived in a timely manner, would increase by 200 basis points (2.00%) the interest rate we pay under the Third Restated Credit Agreement and Senior Unsecured Notes, and could result in the acceleration of our indebtedness outstanding under the Credit Facility and Senior Unsecured Notes. We may be prohibited from drawing funds under the Credit Facility if there is any event or condition that constitutes an event of default under the Second Restated Credit Agreement or that, with the giving of any notice, the passage of time, or both, would be an event of default under the Second Restated Credit Agreement.

As of March 31, 2025, we were in compliance with all of the material terms of the Third Restated Credit Agreement and Senior Unsecured Notes, including the various financial covenants described herein.

Debt Maturities

As of March 31, 2025, scheduled debt maturities, including balloon payments, are as follows (in thousands):

 

 

 

Credit Facility

 

 

Senior
Unsecured
Notes

 

 

Total

 

2025

 

$

 

 

$

 

 

$

 

2026

 

 

 

 

 

 

 

 

 

2027

 

 

 

 

 

 

 

 

 

2028

 

 

 

 

 

100,000

 

 

 

100,000

 

2029 (a)

 

 

157,500

 

 

 

175,000

 

 

 

332,500

 

Thereafter

 

 

 

 

 

475,000

 

 

 

475,000

 

Total

 

$

157,500

 

 

$

750,000

 

 

$

907,500

 

 

(a)
The Credit Facility matures in January 2029. Subject to the terms of the Third Restated Credit Agreement and our continued compliance with its provisions, we have the option to extend the term for two six-month periods (for a total of 12 months).
v3.25.1
Derivative instruments
3 Months Ended
Mar. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Derivative instruments

NOTE 6. — DERIVATIVE INSTRUMENTS

We enter into derivative instruments for risk management purposes only, including derivatives designated as hedging instruments as required by FASB ASC Topic 815, Derivatives and Hedging, and those utilized as economic hedges. Our use of derivative instruments is currently limited to interest rate hedges. We do not enter into derivative instruments for trading or speculative purposes, where changes in the cash flows of the derivative are not expected to offset changes in cash flows of the hedged item. All derivatives are recognized on our consolidated balance sheets at fair value. For those derivative instruments for which we intend to elect hedge accounting, at the time the derivative contract is entered into, we document all relationships between hedging instruments and hedged items, as well as our risk-management objective and strategy for undertaking the various hedge transactions. This process includes linking all derivatives designated as cash flow hedges to specific assets and liabilities on our consolidated balance sheets or to specific forecasted transactions. We also formally assess, both at the hedge’s inception and on an ongoing basis, whether the derivatives used in hedging transactions are highly effective in offsetting changes in cash flows of hedged items.

To the extent our derivatives are effective in offsetting the variability of the hedged cash flows, and otherwise meet the cash flow hedge accounting criteria in accordance with GAAP, changes in the derivatives’ fair value are not included in current earnings, but are included in accumulated other comprehensive income (loss). These changes in fair value will be reclassified into earnings at the time of the forecasted transaction. Ineffectiveness measured in the hedging relationship is recorded in earnings in the period in which it occurs.

In October 2023, we entered into interest rate swap agreements to hedge against changes in future cash flows resulting from changes in interest rates on $75.0 million of outstanding variable-rate borrowings over a maximum period ending October 2026. Also, in October 2023, we entered into forward-starting interest rate swap agreements to hedge against changes in interest rates from the trade date through the projected issuance date of $75.0 million of additional variable-rate borrowings, and to hedge against changes in future cash flows resulting from changes in interest rates on the additional $75.0 million of variable-rate borrowings over a maximum period ending October 2026. During the next twelve months, we estimate that $1.2 million will be reclassified from accumulated other comprehensive income to interest expense.

The following table summarizes the notional amount at inception and fair value of these instruments on our consolidated balance sheets as of March 31, 2025 and December 31, 2024 ($ in thousands):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fair Value of Liability

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

March 31,

 

 

December 31,

 

Product

 

Fixed Rate

 

 

Notional

 

 

Index

 

Effective Date

 

Maturity Date

 

2025

 

 

2024

 

Swap

 

 

4.80

%

 

$

75,000

 

 

Daily Simple SOFR + 10 bps

 

10/17/2023

 

10/19/2026

 

$

(1,198

)

 

$

(1,024

)

Swap

 

 

4.66

%

 

 

75,000

 

 

Daily Simple SOFR + 10 bps

 

4/10/2024

 

10/19/2026

 

 

(1,039

)

 

 

(840

)

 

The following table presents amounts recorded to accumulated other comprehensive income (loss) related to derivative and hedging activities for the periods presented (in thousands):

 

For the Three Months Ended March 31,

 

 

2025

 

2024

 

Accumulated other comprehensive (loss) income

$

(373

)

 

$

2,448

 

v3.25.1
Environmental Obligations
3 Months Ended
Mar. 31, 2025
Environmental Remediation Obligations [Abstract]  
Environmental Obligations

NOTE 7. — ENVIRONMENTAL OBLIGATIONS

We are subject to numerous federal, state and local laws and regulations, including matters relating to the protection of the environment such as the remediation of known contamination and the retirement and decommissioning or removal of long-lived assets including buildings containing hazardous materials, USTs and other equipment. Environmental costs are principally attributable to remediation costs which are incurred for, among other things, removing USTs, excavation of contaminated soil and water, installing, operating, maintaining and decommissioning remediation systems, monitoring contamination and governmental agency compliance reporting required in connection with contaminated properties.

We enter into leases and various other agreements which contractually allocate responsibility between the parties for known and unknown environmental liabilities at or relating to the subject properties. Under applicable law, we are contingently liable for these environmental obligations in the event that our tenant does not satisfy them, and we are required to accrue for environmental liabilities that we believe are allocable to others under our leases if we determine that it is probable that our tenant will not meet its environmental obligations. It is possible that our assumptions regarding the ultimate allocation method and share of responsibility that we used to allocate environmental liabilities may change, which may result in material adjustments to the amounts recorded for environmental litigation accruals and environmental remediation liabilities. We assess whether to accrue for environmental liabilities based upon relevant factors including our tenants’ histories of paying for such obligations, our assessment of their financial capability, and their intent to pay for such obligations. However, there can be no assurance that our assessments are correct or that our tenants who have paid their obligations in the past will continue to do so. We may ultimately be responsible to pay for environmental liabilities as the property owner if our tenant fails to pay them.

The estimated future costs for known environmental remediation requirements are accrued when it is probable that a liability has been incurred and a reasonable estimate of fair value can be made. The accrued liability is the aggregate of our estimate of the fair value of cost for each component of the liability, net of estimated recoveries from state UST remediation funds considering estimated recovery rates developed from prior experience with the funds.

For substantially all of our triple-net leases, our tenants are contractually responsible for compliance with environmental laws and regulations, removal of USTs at the end of their lease term (the cost of which is mainly the responsibility of our tenant, but in certain cases partially paid for by us) and remediation of any environmental contamination that arises during the term of their tenancy. Our tenants are also responsible for pre-existing environmental contamination that is discovered during their lease term, except contamination that was known at lease commencement, as to which we have established reserves.

For the subset of our triple-net leases which cover properties previously leased to Marketing (substantially all of which commenced in 2012), the allocation of responsibility differs from our other triple-net leases as it relates to preexisting known and unknown contamination. Under the terms of our leases covering properties previously leased to Marketing, we agreed to be responsible for environmental contamination that was known at the time the lease commenced, and for unknown environmental contamination which existed prior to commencement of the lease and which is discovered (other than as a result of a voluntary site investigation) during the first 10 years of the lease term (or a shorter period for a minority of such leases) (a “Lookback Period”). After expiration of the applicable Lookback Period, responsibility for all newly discovered contamination at these properties, even if it relates to periods prior to commencement of the lease or sale, is the contractual responsibility of our tenant or buyer as the case may be.

Based on the expiration of the Lookback Periods, together with other factors which have significantly mitigated our potential liability for preexisting environmental obligations, including the absence of any contractual obligations relating to properties which have been sold, quantifiable trends associated with types and ages of USTs at issue, expectations regarding future UST replacements, and historical trends and expectations regarding discovery of preexisting unknown environmental contamination and/or attempted pursuit of us therefore, we concluded that there is no material continued risk of having to satisfy contractual obligations relating to preexisting unknown environmental contamination at certain properties. Accordingly, as of March 31, 2025, we had removed $24.2 million of unknown reserve liabilities which had previously been accrued for these properties. There were no removals of unknown reserve liabilities for the three months ended March 31, 2025.

We continue to anticipate that our tenants under leases where the Lookback Periods have expired will replace USTs in the years ahead as these USTs near the end of their expected useful lives. At many of these properties the USTs in use were fabricated with older generation materials and technologies and we believe it is prudent to expect that upon their removal preexisting unknown environmental contamination will be identified. Although contractually these tenants are now responsible for preexisting unknown environmental contamination that is discovered during UST replacements, because the applicable Lookback Periods have expired before the end of the initial term of these leases, together with other relevant factors, we believe there remains continued risk that we will be responsible for remediation of preexisting environmental contamination associated with future UST removals at certain properties. Accordingly, we believe it is appropriate at this time to maintain $11.8 million of unknown reserve liabilities for certain properties with respect to which the Lookback Periods have expired as of March 31, 2025.

In the course of UST removals and replacements at certain properties previously leased to Marketing where we retained responsibility for preexisting unknown environmental contamination until expiration of the applicable Lookback Period, environmental contamination has been and continues to be discovered. As a result, we developed an estimate of fair value for the prospective future environmental liability resulting from preexisting unknown environmental contamination and accrued for these estimated costs. These

estimates are based primarily upon quantifiable trends which we believe allow us to make reasonable estimates of fair value for the future costs of environmental remediation resulting from the anticipated removal and replacement of USTs. Our accrual of this liability represents our estimate of the fair value of the cost for each component of the liability, net of estimated recoveries from state UST remediation funds considering estimated recovery rates developed from prior experience. In arriving at our accrual, we analyzed the ages and expected useful lives of USTs at properties where we would be responsible for preexisting unknown environmental contamination and we projected a cost to closure for remediation of such contamination.

We measure our environmental remediation liabilities at fair value based on expected future net cash flows, adjusted for inflation and then discount them to present value. We adjust our environmental remediation liabilities quarterly to reflect changes in projected expenditures, changes in present value due to the passage of time and reductions in estimated liabilities as a result of actual expenditures incurred during each quarter. As of March 31, 2025, we had accrued a total of $20.6 million for our prospective environmental remediation obligations. This accrual consisted of (a) $8.8 million, which was our estimate of reasonably estimable environmental remediation liability, including obligations to remove USTs for which we are responsible, net of estimated recoveries and (b) $11.8 million for future environmental liabilities related to preexisting unknown contamination. As of December 31, 2024, we had accrued a total of $20.9 million for our prospective environmental remediation obligations. This accrual consisted of (a) $9.1 million, which was our estimate of reasonably estimable environmental remediation liability, including obligations to remove USTs for which we are responsible, net of estimated recoveries and (b) $11.8 million for future environmental liabilities related to preexisting unknown contamination.

Environmental liabilities are accreted for the change in present value due to the passage of time and, accordingly, $0.1 million of net accretion expense was recorded for each of the three months ended March 31, 2025 and 2024 and included in environmental expenses. In addition, during the three months ended March 31, 2025 and 2024, we recorded credits to environmental expenses aggregating $0.2 million and $0.3 million, respectively, where decreases in estimated remediation costs exceeded the depreciated carrying value of previously capitalized asset retirement costs. For the three months ended March 31, 2025 and 2024, changes in environmental estimates aggregating $35 thousand and $37 thousand, respectively, were related to properties that were previously disposed of by us. Environmental expenses also include project management fees, legal fees, and environmental litigation accruals.

During each of the three months ended March 31, 2025 and 2024, we increased the carrying values of certain of our properties by $0.6 million due to changes in estimated environmental remediation costs. The recognition and subsequent changes in estimates in environmental liabilities and the increase or decrease in carrying values of the properties are non-cash transactions which do not appear on our consolidated statements of cash flows.

Capitalized asset retirement costs are being depreciated over the estimated remaining life of the UST, a 10-year period if the increase in carrying value is related to environmental remediation obligations or such shorter period if circumstances warrant, such as the remaining lease term for properties we lease from others. Depreciation and amortization expense related to capitalized asset retirement costs on our consolidated statements of operations for the three months ended March 31, 2025 and 2024, were $0.5 million and $0.7 million, respectively. Capitalized asset retirement costs were $33.1 million (consisting of $25.0 million of known environmental liabilities and $8.1 million of reserves for future environmental liabilities) as of March 31, 2025, and $33.2 million (consisting of $25.0 million of known environmental liabilities and $8.2 million of reserves for future environmental liabilities) as of December 31, 2024. We recorded impairment charges aggregating $0.5 million and $0.4 million for the three months ended March 31, 2025 and 2024, respectively, for capitalized asset retirement costs.

In July 2012, we purchased a 10-year pollution legal liability insurance policy covering substantially all of our properties at that time for discovery of preexisting unknown environmental liabilities and for new environmental events. The policy had a $50.0 million aggregate limit and was subject to various self-insured retentions and other conditions and limitations. This policy expired in July 2022, although claims made prior to such expiration remain subject to coverage. In September 2022, we purchased a 5-year pollution legal liability insurance policy to cover a subset of our properties which we believe present the greatest risk for discovery of preexisting unknown environmental liabilities and for new environmental events. The policy has a $25.0 million in aggregate limit and is subject to various self-insured retentions and other conditions and limitations. Our intention in purchasing this policy was to obtain protection for certain properties which we believe have the greatest risk of significant environmental events.

In light of the uncertainties associated with environmental expenditure contingencies, we are unable to estimate ranges in excess of the amount accrued with any certainty; however, we believe that it is possible that the fair value of future actual net expenditures could be substantially higher than amounts currently recorded by us. Adjustments to accrued liabilities for environmental remediation obligations will be reflected on our consolidated financial statements as they become probable and a reasonable estimate of fair value can be made.

v3.25.1
Stockholders' Equity
3 Months Ended
Mar. 31, 2025
Equity [Abstract]  
Stockholders' Equity

NOTE 8. — STOCKHOLDERS’ EQUITY

A summary of the changes in stockholders’ equity for the three months ended March 31, 2025 and 2024 is as follows (in thousands except per share amounts):

 

 

 

Common Stock

 

 

Accumulated
Other
Comprehensive

 

 

Additional
Paid-in

 

 

Dividends
Paid in Excess

 

 

 

 

 

 

Shares

 

 

Amount

 

 

Income (loss)

 

 

Capital

 

 

of Earnings

 

 

Total

 

Balance, December 31, 2024

 

 

55,027

 

 

$

550

 

 

$

(1,864

)

 

$

1,088,390

 

 

$

(124,993

)

 

$

962,083

 

Net earnings

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14,786

 

 

 

14,786

 

Accumulated other comprehensive income

 

 

 

 

 

 

 

 

(373

)

 

 

 

 

 

 

 

 

(373

)

Dividends declared — $0.47 per share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(26,852

)

 

 

(26,852

)

Shares issued pursuant to ATM Program, net

 

 

407

 

 

 

4

 

 

 

 

 

 

11,008

 

 

 

 

 

 

11,012

 

Shares issued pursuant to dividend reinvestment

 

 

 

 

 

 

 

 

 

 

 

16

 

 

 

 

 

 

16

 

Stock-based compensation and settlements

 

 

7

 

 

 

 

 

 

 

 

 

448

 

 

 

 

 

 

448

 

Balance, March 31, 2025

 

 

55,441

 

 

$

554

 

 

$

(2,237

)

 

$

1,099,862

 

 

$

(137,059

)

 

$

961,120

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance, December 31, 2023

 

 

53,953

 

 

$

540

 

 

 

(4,021

)

 

$

1,053,129

 

 

$

(94,096

)

 

$

955,552

 

Net earnings

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16,723

 

 

 

16,723

 

Accumulated other comprehensive income

 

 

 

 

 

 

 

 

2,448

 

 

 

 

 

 

 

 

 

2,448

 

Dividends declared — $0.45 per share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(24,952

)

 

 

(24,952

)

Shares issued pursuant to equity offering, net

 

 

 

 

 

 

 

 

 

 

 

(48

)

 

 

 

 

 

(48

)

Shares issued pursuant to ATM Program, net

 

 

 

 

 

 

 

 

 

 

 

(66

)

 

 

 

 

 

(66

)

Shares issued pursuant to dividend reinvestment

 

 

 

 

 

 

 

 

 

 

 

15

 

 

 

 

 

 

15

 

Stock-based compensation and settlements

 

 

14

 

 

 

 

 

 

 

 

 

480

 

 

 

 

 

 

480

 

Balance, March 31, 2024

 

 

53,967

 

 

$

540

 

 

$

(1,573

)

 

$

1,053,510

 

 

$

(102,325

)

 

$

950,152

 

 

On March 1, 2025, our Board of Directors granted 293,605 restricted stock units (“RSU” or “RSUs”), under our Amended and Restated 2004 Omnibus Incentive Compensation Plan. On March 1, 2024, our Board of Directors granted 271,250 RSUs under our Amended and Restated 2004 Omnibus Incentive Compensation Plan.

Equity Offering

In July 2024, we completed a follow-on public offering of 4.0 million shares of common stock in connection with forward sales agreements. We expect to settle the forward sales agreements, typically within 12 months, via physical delivery of the outstanding shares of common stock in exchange for gross cash proceeds of approximately $121.2 million.

ATM Program

In February 2023, we established and, in February 2024, we amended, an at-the-market equity offering program (the “ATM Program”), pursuant to which we are able to issue and sell shares of our common stock with an aggregate sales price of up to $350.0 million through a consortium of banks acting as our sales agents or acting as forward sellers on behalf of any forward purchasers pursuant to forward sales agreements. Sales of the shares of common stock may be made, as needed, from time to time in at-the-market offerings as defined in Rule 415 of the Securities Act, including by means of ordinary brokers’ transactions on the New York Stock Exchange or otherwise at market prices prevailing at the time of sale, at prices related to prevailing market prices or as otherwise agreed to with the applicable agent.

The use of forward sales agreements allow us to lock in a share price on the sale of shares at the time the forward sales agreements become effective, but defer receiving the proceeds from the sale of shares until a later date. To account for the forward sales agreements, we considered the accounting guidance governing financial instruments and derivatives. To date, we have concluded that our forward sales agreements are not liabilities as they do not embody obligations to repurchase our shares nor do they embody obligations to issue a variable number of shares for which the monetary value are predominantly fixed, varying with something other than the fair value of the shares, or varying inversely in relation to our shares.

We also evaluated whether the forward sales agreements meet the derivatives and hedging guidance scope exception to be accounted for as equity instruments. We concluded that the forward sales agreements are classifiable as equity contracts based on the following assessments: (i) none of the agreements’ exercise contingencies that are based on observable markets or indices besides those related to the market for our own stock price and operations, and (ii) none of the settlement provisions precluded the agreements from being indexed to our own stock.

We also consider the potential dilution resulting from the forward sales agreements on our earnings per share calculations. We use the treasury stock method to determine the dilution resulting from the forward sales agreements during the period of time prior to settlement.

ATM Direct Issuances

During the three months ended March 31, 2025 and March 31, 2024, no shares of common stock were issued under the ATM Program. Future sales, if any, will depend on a variety of factors to be determined by us from time to time, including among others, market conditions, the trading price of our common stock, determinations by us of the appropriate sources of funding for us and potential uses of funding available to us.

ATM Forward Agreements

During the three months ended March 31, 2025, we settled 406,727 shares and realized net proceeds of $11.0 million after deducting fees and expenses and making certain other adjustments as provided in the equity distribution agreement. We expect to settle outstanding forward sales agreements, typically within 12 months of the respective agreement dates, via physical delivery of the outstanding shares of common stock in exchange for cash proceeds, although we may elect cash settlement or net share settlement for all or a portion of our obligations under the forward sales agreements, subject to certain conditions.

The following table summarizes activity under our ATM Program in connection with forward sales agreements for the three months ended March 31, 2025 and 2024 ($ in thousands):

 

 

For the Three Months Ended March 31, 2025

 

Period Entered Into Forward Sales Agreements

Shares Sold

 

 

Shares Settled

 

 

Shares Remaining

 

 

Net Proceeds Received

 

 

Anticipated Gross Proceeds Remaining

 

Three Months Ended June 30, 2024

 

406,727

 

 

 

406,727

 

 

 

 

 

$

11,014

 

 

$

 

Three Months Ended December 31, 2024

 

992,696

 

 

 

 

 

 

992,696

 

 

 

 

 

 

32,277

 

Total

 

1,399,423

 

 

 

406,727

 

 

 

992,696

 

 

$

11,014

 

 

$

32,277

 

 

 

 

For the Three Months Ended March 31, 2024

 

Period Entered Into Forward Sales Agreements

Shares Sold

 

 

Shares Settled

 

 

Shares Remaining

 

 

Net Proceeds Received

 

 

Anticipated Gross Proceeds Remaining

 

Three Months Ended June 30, 2023

 

217,561

 

 

 

 

 

 

217,561

 

 

$

 

 

$

7,609

 

Three Months Ended December 31, 2023

 

831,489

 

 

 

 

 

 

831,489

 

 

 

 

 

 

24,561

 

Total

 

1,049,050

 

 

 

 

 

 

1,049,050

 

 

$

 

 

$

32,170

 

 

Dividends

For the three months ended March 31, 2025, we paid regular quarterly dividends of $26.5 million or $0.47 per share. For the three months ended March 31, 2024, we paid regular quarterly dividends of $24.8 million or $0.45 per share.

Dividend Reinvestment Plan

Our dividend reinvestment plan provides our common stockholders with a convenient and economical method of acquiring additional shares of common stock by reinvesting all or a portion of their dividend distributions. During the three months ended March 31, 2025 and 2024, we issued 553 and 532 shares of common stock, respectively, under the dividend reinvestment plan and received proceeds of approximately $16 thousand and $15 thousand, respectively.

Stock-Based Compensation

Stock-based compensation expense using the fair value method was $1.6 million and $1.4 million for the three months ended March 31, 2025 and 2024, respectively, and is included in general and administrative expense on our consolidated statements of operations.

v3.25.1
Earnings Per Common Share
3 Months Ended
Mar. 31, 2025
Earnings Per Share [Abstract]  
Earnings Per Common Share

NOTE 9. — EARNINGS PER COMMON SHARE

Basic and diluted earnings per common share gives effect, utilizing the two-class method, to the potential dilution from the issuance of shares of our common stock in settlement of RSUs which provide for non-forfeitable dividend equivalents equal to the dividends declared per common share. Basic and diluted earnings per common share is computed by dividing net earnings less dividend equivalents attributable to RSUs by the weighted average number of common shares outstanding during the period.

The following table is a reconciliation of the numerator and denominator used in the computation of basic and diluted earnings per common share using the two-class method (in thousands except per share data):

 

 

 

For the Three Months Ended March 31,

 

 

 

2025

 

 

2024

 

Net earnings

 

$

14,786

 

 

$

16,723

 

Less dividend equivalents attributable to RSUs outstanding

 

 

(795

)

 

 

(667

)

Net earnings attributable to common stockholders used in basic
   and diluted earnings per share calculation

 

$

13,991

 

 

$

16,056

 

Weighted average common shares outstanding:

 

 

 

 

 

 

Basic

 

 

55,062

 

 

 

53,961

 

Incremental shares from stock-based compensation

 

 

38

 

 

 

8

 

Incremental shares from Equity Offering forward agreements

 

 

80

 

 

 

 

Incremental shares from ATM Program forward agreements

 

 

11

 

 

 

 

Diluted

 

 

55,191

 

 

 

53,969

 

Basic earnings per common share

 

$

0.25

 

 

$

0.30

 

Diluted earnings per common share

 

$

0.25

 

 

$

0.30

 

v3.25.1
Fair Value Measurements
3 Months Ended
Mar. 31, 2025
Fair Value Disclosures [Abstract]  
Fair Value Measurements

NOTE 10. — FAIR VALUE MEASUREMENTS

Debt Instruments

As of March 31, 2025 and at December 31, 2024, the carrying value of the borrowings under the Credit Facility approximated fair value. As of March 31, 2025 and December 31, 2024, the fair value of the borrowings under our Senior Unsecured Notes was $685.1 million and $601.6 million, respectively. The fair value of the borrowings outstanding as of March 31, 2025 and December 31, 2024 was determined using a discounted cash flow technique that incorporates a market interest yield curve with adjustments for duration, risk profile and borrowings outstanding, which are based on unobservable inputs within Level 3 of the Fair Value Hierarchy.

Derivative Instruments

We use interest rate swap agreements to manage our interest rate risk. The valuation of these instruments is determined using widely accepted valuation techniques including discounted cash flow analysis of the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivatives, including the period to maturity, and uses observable market-based inputs, including interest rate curves. As of March 31, 2025, we had assessed the overall valuation of our derivative positions and determined that derivative valuations in their entirety are classified in Level 2 of the Fair Value Hierarchy. The fair value of these liability instruments was $2.2 million and is included in accounts payable and accrued liabilities, net on our consolidated balance sheet as of March 31, 2025.

Supplemental Retirement Plan

We have mutual fund assets that are measured at fair value on a recurring basis using Level 1 inputs. We have a Supplemental Retirement Plan for executives. The amounts held in trust under the Supplemental Retirement Plan using Level 2 inputs may be used to satisfy claims of general creditors in the event of our or any of our subsidiaries’ bankruptcy. We have liability to the executives participating in the Supplemental Retirement Plan for the participant account balances equal to the aggregate of the amount invested at the executives’ direction and the income earned in such mutual funds.

The following summarizes as of March 31, 2025, our assets and liabilities measured at fair value on a recurring basis by level within the Fair Value Hierarchy (in thousands):

 

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Assets:

 

 

 

 

 

 

 

 

 

 

 

 

Mutual funds

 

$

2,033

 

 

$

 

 

$

 

 

$

2,033

 

Liabilities:

 

 

 

 

 

 

 

 

 

 

 

 

Deferred compensation

 

$

 

 

$

2,033

 

 

$

 

 

$

2,033

 

 

The following summarizes as of December 31, 2024, our assets and liabilities measured at fair value on a recurring basis by level within the Fair Value Hierarchy (in thousands):

 

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Assets:

 

 

 

 

 

 

 

 

 

 

 

 

Mutual funds

 

$

1,853

 

 

$

 

 

$

 

 

$

1,853

 

Liabilities:

 

 

 

 

 

 

 

 

 

 

 

 

Deferred compensation

 

$

 

 

$

1,853

 

 

$

 

 

$

1,853

 

 

Real Estate Assets

We have certain real estate assets that are measured at fair value on a non-recurring basis using Level 3 inputs as of March 31, 2025 and December 31, 2024, of $1.4 million and $2.0 million, where impairment charges have been recorded. Due to the subjectivity inherent in the internal valuation techniques used in estimating fair value, the amounts realized from the sale of such assets may vary significantly from these estimates.

v3.25.1
Assets Held For Sale
3 Months Ended
Mar. 31, 2025
Discontinued Operations and Disposal Groups [Abstract]  
Assets Held For Sale

NOTE 11. — ASSETS HELD FOR SALE

We evaluate the held for sale classification of our real estate as of the end of each quarter. Assets that are classified as held for sale are recorded at the lower of their carrying amount or fair value less costs to sell. As of March 31, 2025, one property met the criteria to be classified as held for sale.

Real estate held for sale consisted of the following as of March 31, 2025 and December 31, 2024 (in thousands):

 

 

 

March 31,

 

 

December 31,

 

 

 

2025

 

 

2024

 

Land

 

$

93

 

 

$

133

 

Buildings and improvements

 

 

118

 

 

 

164

 

 

 

 

211

 

 

 

297

 

Accumulated depreciation and amortization

 

 

(11

)

 

 

(54

)

Real estate held for sale, net

 

$

200

 

 

$

243

 

 

During the three months ended March 31, 2025, we sold two properties resulting in an aggregate gain of $0.3 million which is included in gains on dispositions of real estate on our consolidated statements of operations. We also received funds from property condemnations resulting in a loss of $15 thousand which is included in gains on dispositions of real estate on our consolidated statements of operations.

v3.25.1
Property Acquisitions
3 Months Ended
Mar. 31, 2025
Business Combinations [Abstract]  
Property Acquisitions

NOTE 12. — PROPERTY ACQUISITIONS

2025

During the three months ended March 31, 2025, we acquired interests in five properties for an aggregate purchase price of $10.0 million (including amounts funded in prior periods) as follows ($ in thousands):

 

 

 

 

 

 

 

 

 

Purchase Price Allocation

 

Asset Type

 

Properties

 

 

Purchase
Price

 

 

Land

 

 

Buildings &
Improve-
ments

 

 

In-Place
Leases

 

 

Intangible
Market Lease
Assets

 

 

Intangible
Market Lease
Liabilities

 

Express tunnel car washes

 

 

1

 

 

$

4,074

 

 

$

845

 

 

$

2,822

 

 

$

407

 

 

$

 

 

$

 

Auto service centers (a)

 

 

1

 

 

 

1,450

 

 

 

1,450

 

 

 

 

 

 

 

 

 

 

 

 

 

Drive-thru QSRs

 

 

3

 

 

 

4,488

 

 

 

1,582

 

 

 

2,422

 

 

 

484

 

 

 

 

 

 

 

Total

 

 

5

 

 

$

10,012

 

 

$

3,877

 

 

$

5,244

 

 

$

891

 

 

$

 

 

$

 

 

(a)
Includes one property that was acquired for the construction of a new-to-industry auto service center by our tenant and for which we committed to provide additional funding to complete the development of the property. All subsequent fundings made during the construction period will be recorded within notes and mortgages receivable on our consolidated balance sheets, and rental payments resulting from these investments will be recorded within interest on notes and mortgages receivable on our consolidated statements of operations. At the end of the construction period, we will recognize the purchase of the constructed assets, remove the finance receivables from our consolidated balance sheets, and begin to record rental income from the operating lease.

2024

During the three months ended March 31, 2024, we acquired interests in 22 properties for an aggregate purchase price of $85.3 million (including amounts funded in prior periods) as follows ($ in thousands):

 

 

 

 

 

 

 

 

 

Purchase Price Allocation

 

Asset Type

 

Properties

 

 

Purchase
Price

 

 

Land

 

 

Buildings &
Improve-
ments

 

 

In-Place
Leases

 

 

Intangible
Market Lease
Assets

 

 

Intangible
Market Lease
Liabilities

 

Express tunnel car washes (a)

 

 

12

 

 

$

61,011

 

 

$

13,262

 

 

$

41,869

 

 

$

6,386

 

 

$

 

 

$

(506

)

Convenience stores

 

 

1

 

 

 

7,592

 

 

 

2,496

 

 

 

4,394

 

 

 

702

 

 

 

 

 

 

 

Auto service centers

 

 

7

 

 

 

13,677

 

 

 

3,205

 

 

 

6,675

 

 

 

1,661

 

 

 

2,136

 

 

 

 

Drive-thru QSRs

 

 

2

 

 

 

3,046

 

 

 

523

 

 

 

2,050

 

 

 

473

 

 

 

 

 

 

 

Total

 

 

22

 

 

$

85,326

 

 

$

19,486

 

 

$

54,988

 

 

$

9,222

 

 

$

2,136

 

 

$

(506

)

 

(a)
Includes six properties that were acquired during the year ended December 31, 2023 while under construction and accounted for as finance receivables as they did not meet the criteria for sale-leaseback accounting. Accordingly, the initial investment and all subsequent fundings made during the construction periods were recorded within notes and mortgages receivable on our consolidated balance sheets, and rental payments resulting from these investments were recorded within interest on notes and mortgages receivable on our consolidated statements of operations. During the three months ended March 31, 2024, at the end of their respective construction periods, we recognized the purchase of the assets, removed the finance receivables from our consolidated balance sheets, and began to record rental income from the operating leases. These acquisitions also included provisions that require us, upon the achievement by the tenant of certain financial performance targets within a defined period, to pay additional amounts to the tenant. Whether we will have to make any payments under these provisions is not probable or reasonably estimable at this time.
v3.25.1
Segment Reporting
3 Months Ended
Mar. 31, 2025
Segment Reporting [Abstract]  
Segment Reporting

NOTE 13. — SEGMENT REPORTING

We are a net lease REIT specializing in the acquisition, financing and development of convenience, automotive and other single tenant retail real estate. Substantially all of our properties are leased on a triple-net basis to convenience store operators, petroleum distributors, express tunnel car wash operators, and other automotive-related and retail tenants. Our Chief Operating Decision Maker ("CODM"), which is our Chief Executive Officer, does not distinguish or group operations based on geography, size, type or other basis when assessing the financial performance of our properties. Our operating properties have similar economic characteristics and provide similar products and services to consumers. Accordingly, we manage and evaluate our operations as a single reportable segment based on our consolidated financial statements for financial reporting and disclosure purposes.

The CODM is responsible for overseeing our operations and making key strategic decisions, including the allocation of resources, evaluating financial performance, and determining the overall direction of our Company. The CODM receives consolidated financial and operational data to assess performance and make these decisions. Our measure of segment profit or loss is net earnings. The CODM also reviews significant expenses associated with the Company’s single reportable segment which are presented on our consolidated statements of operations.

The CODM reviews net earnings and the relevant components thereof that are directly reflected on our consolidated statements of operations. The CODM is also regularly provided the reportable segment level asset information, real estate held for use, which is directly reflected on our consolidated balance sheets. Refer to the descriptions below for further details:

Net earnings: this metric represents the total profit after accounting for all revenues, expenses and other costs. It reflects our overall financial performance and profitability. Net earnings used by our CODM to identify underlying trends in the performance of our business and make comparisons with the financial performance of our competitors. Net earnings are reported on our consolidated statement of operations and comprehensive income.
Revenue from rental properties: a component of net earnings, this balance represents the total income derived from long-term, triple-net leases with tenants. It is the primary source of revenue for us and reflects the effectiveness of our real estate portfolio in generating rental income. Revenue from rental properties is reported in the revenue section on our consolidated statement of operations and comprehensive income.
Total operating expenses: a component of net earnings, operating expenses include all costs related to the maintenance and management of the properties, including property costs and general and administrative expenses. These expenses are critical to maintaining the portfolio’s long-term profitability and are disclosed under the operating expenses section on our consolidated statement of operations and comprehensive Income.
Real estate held for use: this total represents the value of properties that we actively use to generate rental income. It is a core asset-based metric and a key driver of our long-term growth. Managing real estate held for use is essential for value appreciation and strategic portfolio management, which enables us to make informed decisions regarding acquisitions, divestitures, and overall asset allocation to support sustainable growth and are disclosed in the real estate section on our consolidated balance sheets.
v3.25.1
Subsequent Events
3 Months Ended
Mar. 31, 2025
Subsequent Events [Abstract]  
Subsequent Events

NOTE 14. — SUBSEQUENT EVENTS

In preparing our unaudited consolidated financial statements, we have evaluated events and transactions occurring after March 31, 2025, for recognition or disclosure purposes. Based on this evaluation, there were no significant subsequent events from March 31, 2025, through the date the financial statements were issued.

v3.25.1
Accounting Policies (Policies)
3 Months Ended
Mar. 31, 2025
Accounting Policies [Abstract]  
Basis of Presentation

Basis of Presentation

The consolidated financial statements include the accounts of Getty Realty and its wholly owned subsidiaries. The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). We do not distinguish our principal business or our operations on a geographical basis for purposes of measuring performance. We manage and evaluate our operations as a single segment. All significant intercompany accounts and transactions have been eliminated.

Unaudited, Interim Consolidated Financial Statements

Unaudited, Interim Consolidated Financial Statements

The consolidated financial statements are unaudited but, in our opinion, reflect all adjustments (consisting of normal recurring accruals) necessary for a fair statement of the results for the periods presented. These statements should be read in conjunction with the consolidated financial statements and related notes in our Annual Report on Form 10-K for the year ended December 31, 2024.

Use of Estimates, Judgments and Assumptions

Use of Estimates, Judgments and Assumptions

The consolidated financial statements have been prepared in conformity with GAAP, which requires management to make estimates, judgments and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and revenues and expenses during the period reported. Estimates, judgments and assumptions underlying the accompanying consolidated financial statements include, but are not limited to, real estate, receivables, deferred rent receivable, direct financing leases, depreciation and amortization, impairment of long-lived assets, environmental remediation costs, environmental remediation obligations, litigation, accrued liabilities, income taxes and the allocation of the purchase price of properties acquired to the assets acquired and liabilities assumed. Application of these estimates and assumptions requires exercise of judgment as to future uncertainties and, as a result, actual results could differ materially from these estimates.

Real Estate

Real Estate

Real estate assets are stated at cost less accumulated depreciation and amortization. For acquisitions of real estate, we estimate the fair value of acquired tangible assets (consisting of land, buildings and improvements) “as if vacant” and identified intangible assets and liabilities (consisting of leasehold interests, intangible market lease assets and liabilities, in-place leases and tenant relationships) and assumed debt. Based on these estimates, we allocate the estimated fair value to the applicable assets and liabilities. When we enter into sale-leaseback transactions with intangible market lease assets and liabilities, the intangibles will be accounted for as prepaid rent receivables or prepaid rent liabilities, respectively. Fair value is determined based on an exit price approach, which contemplates the price that would be received from the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assumptions used are property and geographic specific and may include, among other considerations, capitalization rates, market rental rates, rent coverage ratios, and land comparables.

We expense transaction costs associated with business combinations in the period incurred. Acquisitions of real estate which do not meet the definition of a business are accounted for as asset acquisitions. The accounting model for asset acquisitions is similar to the accounting model for business combinations except that the acquisition costs are capitalized and allocated to the individual assets acquired and liabilities assumed on a relative fair value basis. For additional information regarding property acquisitions, see Note 12 – Property Acquisitions.

We capitalize direct costs, including costs such as construction costs and professional services, and indirect costs associated with the development and construction of real estate assets while substantive activities are ongoing to prepare the assets for their intended use. The capitalization period begins when development activities are underway and ends when it is determined that the asset is substantially complete and ready for its intended use.

We evaluate the held for sale classification of our real estate as of the end of each quarter. Assets that are classified as held for sale are recorded at the lower of their carrying amount or fair value less costs to sell.

When real estate assets are sold or retired, the cost and related accumulated depreciation and amortization is eliminated from the respective accounts and any gain or loss is credited or charged to income. We evaluate real estate sale transactions where we provide seller financing to determine sale and gain recognition in accordance with GAAP. Expenditures for maintenance and repairs are charged to income when incurred.

Direct Financing Leases

Direct Financing Leases

Income under direct financing leases is included in revenues from rental properties and is recognized over the lease terms using the effective interest rate method which produces a constant periodic rate of return on the net investments in the leased properties. The investments in direct financing leases are increased for interest income earned and amortized over the life of the leases and reduced by the receipt of lease payments. We consider direct financing leases to be past-due or delinquent when a contractually required payment is not remitted in accordance with the provisions of the underlying agreement.

On June 16, 2016, the Financial Accounting Standards Board (the “FASB”) issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurements of Credit Losses on Financial Instruments (“ASU 2016-13”). For additional information regarding our direct financing leases, see Note 3 - Leases.

We review our direct financing leases each reporting period to determine whether there were any indicators that the value of our net investments in direct financing leases may be impaired and adjust the allowance for any estimated changes in the credit loss with the resulting change recorded through our consolidated statement of operations. When determining a possible impairment, we take into consideration the collectability of direct financing lease receivables for which a reserve would be required. In addition, we determine whether there has been a permanent decline in the current estimate of the residual value of the property. There were no indicators of impairment related to any of our direct financing leases during the three months ended March 31, 2025 and 2024, and, accordingly, we did not record any additional allowance for credit losses in either period.

When we enter into a contract to sell properties that are recorded as direct financing leases, we evaluate whether we believe that it is probable that the disposition will occur. If we determine that the disposition is probable and therefore the property’s holding period is reduced, we may adjust an allowance for credit losses to reflect the change in the estimate of the undiscounted future rents. Accordingly, the net investment balance is written down to fair value.

Notes and Mortgages Receivable

Notes and Mortgages Receivable

Notes and mortgages receivable consists of loans originated by us in conjunction with property dispositions and funding provided to tenants in conjunction with property acquisitions and capital improvements. Notes and mortgages receivable are recorded at stated principal amounts. We estimated our credit loss reserve for our notes and mortgages receivable using the weighted average remaining maturity (“WARM”) method, which has been identified as an acceptable loss-rate method for estimating credit loss reserves in the FASB Staff Q&A Topic 326, No. 1. The WARM method requires us to reference historic loan loss data across a comparable data set and apply such loss rate to our notes and mortgages portfolio over its expected remaining term, taking into consideration expected economic conditions over the relevant timeframe. We applied the WARM method for our notes and mortgages portfolio, which share similar risk characteristics. Application of the WARM method to estimate a credit loss reserve requires significant judgment, including (i) the historical loan loss reference data, (ii) the expected timing and amount of loan repayments, and (iii) the current credit quality of our portfolio and our expectations of performance and market conditions over the relevant time period. To estimate the historic loan losses relevant to our portfolio, we used our historical loan performance since the launch of our loan origination business in 2013. As of March 31, 2025 and December 31, 2024, the allowance for credit losses on notes and mortgages receivable was $0.3 million.

We also originate construction loans and provide development financing for the construction of income-producing properties which we generally expect to acquire via sale-leaseback transactions at the end of the construction period pursuant to purchase options at our election. During the three months ended March 31, 2025, we funded $1.1 million and, as of March 31, 2025, had outstanding $10.6 million of such construction loans and development financing. Our construction loans and development financing generally provide for funding only during the construction period, which is typically nine to twelve months, although we will consider construction periods as long as 24 months. Funds are disbursed based on inspections in accordance with a schedule reflecting the completion of portions of the projects. We also review and inspect each property before disbursement of funds during the term of the construction loan. At the end of the construction period, the construction loans will be repaid with the proceeds from the sale of the properties.

In addition, we may acquire from tenants real estate assets that are under construction and commit to provide additional funding during the construction period to complete the properties. These transactions do not meet the criteria for sale-leaseback accounting and

are accounted for as finance receivables. Accordingly, initial investments and all subsequent fundings made during the construction period are recorded within notes and mortgages receivable on our consolidated balance sheets, and rental payments resulting from these investments are recorded within interest on notes and mortgages receivable on our consolidated statements of operations. At the end of the construction period, we will recognize the purchase of the assets, remove the finance receivables from our consolidated balance sheets, and begin to record rental income from the operating leases. As of March 31, 2025, we had a total of $14.2 million of such investments outstanding and recorded in notes and mortgages receivable.

Revenue Recognition and Deferred Rent Receivable

Revenue Recognition and Deferred Rent Receivable

Lease payments from operating leases are recognized on a straight-line basis over the term of the leases. The cumulative difference between lease revenue recognized under this method and the contractual lease payment terms is recorded as deferred rent receivable on our consolidated balance sheets. We review our accounts receivable, including its deferred rent receivable, related to base rents, straight-line rents, tenant reimbursements and other revenues for collectability. Our evaluation of collectability primarily consists of reviewing past due account balances and considers such factors as the credit quality of our tenant, historical trends of the tenant, changes in tenant payment terms, current economic trends, and other facts and circumstances related to the applicable tenants. In addition, with respect to tenants in bankruptcy, we estimate the probable recovery through bankruptcy claims. If a tenant’s accounts receivable balance is considered uncollectible, we will write off the related receivable balances and cease to recognize lease income, including straight-line rent unless cash is received. If the collectability assessment subsequently changes to probable, any difference between the lease income that would have been recognized if collectability had always been assessed as probable and the lease income recognized to date, is recognized as a current-period adjustment to revenues from rental properties. Our reported net earnings are directly affected by our estimate of the collectability of our accounts receivable.

The present value of the difference between the fair market rent and the contractual rent for leases at the time properties are acquired is amortized into revenues from rental properties over the remaining terms of the in-place leases. Lease termination fees are recognized as other income when earned upon the termination of a tenant’s lease and relinquishment of space in which we have no further obligation to the tenant.

The sales of nonfinancial assets, such as real estate, are to be recognized when control of the asset transfers to the buyer, which will occur when the buyer has the ability to direct the use of or obtain substantially all of the remaining benefits from the asset. This generally occurs when the transaction closes and consideration is exchanged for control of the property.

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

Assets are written down to fair value when events and circumstances indicate that the assets might be impaired and the projected undiscounted cash flows estimated to be generated by those assets are less than the carrying amount of those assets. Assets held for disposal are written down to fair value less estimated disposition costs.

The estimated fair value of real estate is based on the price that would be received from the sale of the property in an orderly transaction between market participants at the measurement date. In general, we consider multiple internal valuation techniques when measuring the fair value of a property, all of which are based on unobservable inputs and assumptions that are classified within Level 3 of the Fair Value Hierarchy. These assessments have a direct impact on our net income because recording an impairment loss results in an immediate negative adjustment to net income. The evaluation of anticipated cash flows is highly subjective and is based in part on assumptions regarding future rental rates and operating expenses that could differ materially from actual results in future periods. Where properties held for use have been identified as having a potential for sale, additional judgments are required related to the determination as to the appropriate period over which the projected undiscounted cash flows should include the operating cash flows and the amount included as the estimated residual value. This requires significant judgment. In some cases, the results of whether impairment is indicated are sensitive to changes in assumptions input into the estimates, including the holding period until expected sale.

We recorded impairments aggregating $1.2 million and $1.3 million for the three months ended March 31, 2025, and 2024, respectively. Our estimated fair values, as they relate to property carrying values, were primarily based on estimated sales prices from third-party offers, including signed contracts, letters of intent, or indicative bids (for which we do not have access to the unobservable inputs) used to determine these estimated fair values, and/or consideration of the estimated amount currently required to replace the asset, as adjusted for obsolescence, and resulted in $0.7 million and $0.9 million of impairment charges during the three months ended March 31, 2025 and March 31, 2024, respectively. During the three months ended March 31, 2025 and 2024, the remaining impairments of $0.5 million and $0.4 million, respectively, were due to the accumulation of asset retirement costs as a result of changes in estimates associated with our estimated environmental liabilities which increased the carrying values of certain properties in excess of their fair values. Impairments relating to properties that were previously disposed of by us, included in the amounts above, were $0.2 million for each of the three months ended March 31, 2025 and 2024.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

All of our financial instruments are reflected in the accompanying consolidated balance sheets at amounts which, in our estimation based upon an interpretation of available market information and valuation methodologies, reasonably approximate their fair values, except those separately disclosed in the notes below.

The preparation of consolidated financial statements in accordance with GAAP requires management to make estimates of fair value that affect the reported amounts of assets and liabilities and disclosure of assets and liabilities at the date of the consolidated financial statements and revenues and expenses during the period reported using a hierarchy (the “Fair Value Hierarchy”) that prioritizes the inputs to valuation techniques used to measure the fair value. The Fair Value Hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The levels of the Fair Value Hierarchy are as follows: “Level 1” – inputs that reflect unadjusted quoted prices in active markets for identical assets or liabilities that we have the ability to access at the measurement date; “Level 2” – inputs other than quoted prices that are observable for the asset or liability either directly or indirectly, including inputs in markets that are not considered to be active; and “Level 3” – inputs that are unobservable. Certain types of assets and liabilities are recorded at fair value either on a recurring or non-recurring basis. Assets required or elected to be marked-to-market and reported at fair value every reporting period are valued on a recurring basis. Other assets not required to be recorded at fair value every period may be recorded at fair value if a specific provision or other impairment is recorded within the period to mark the carrying value of the asset to market as of the reporting date. Such assets are valued on a non-recurring basis.

Environmental Remediation Obligations

Environmental Remediation Obligations

We record the fair value of an environmental remediation obligation as an asset and liability when there is a legal obligation associated with the retirement of a tangible long-lived asset and the liability can be reasonably estimated. Environmental remediation obligations are estimated based on the level and impact of contamination at each property. The accrued liability is the aggregate of our estimate of the fair value of cost for each component of the liability. The accrued liability is net of estimated recoveries from state underground storage tank (“UST”) remediation funds considering estimated recovery rates developed from prior experience with the funds. Net environmental liabilities are currently measured based on their expected future cash flows which have been adjusted for inflation and discounted to present value. We accrue for environmental liabilities that we believe are allocable to other potentially responsible parties if it becomes probable that the other parties will not pay their environmental remediation obligations. For additional information regarding environmental obligations, see Note 7 – Environmental Obligations.

Income Taxes

Income Taxes

We file a federal income tax return on which we consolidate our tax items and the tax items of our subsidiaries that are pass-through entities. Effective January 1, 2001, we elected to qualify, and believe that we are operating so as to qualify, as a REIT for federal income tax purposes. Accordingly, we generally will not be subject to federal income tax on qualifying REIT income, provided that distributions to our stockholders equal at least the amount of our taxable income as defined under the Internal Revenue Code. We accrue for uncertain tax matters when appropriate. The accrual for uncertain tax positions is adjusted as circumstances change and as the uncertainties become more clearly defined, such as when audits are settled or exposures expire. Tax returns for the years 2021, 2022 and 2023, and tax returns which will be filed for the year ended 2024, remain open to examination by federal and state tax jurisdictions under the respective statutes of limitations.

New Accounting Pronouncements

New Accounting Pronouncements

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740) – Improvements to Income Tax Disclosures (“ASU 2023-09”). ASU 2023-09 requires annual disclosure of specific categories in the income tax rate reconciliation and provides additional information for reconciling items that meet a quantitative threshold within the rate reconciliation. In addition, the amendments require annual disclosure of income taxes paid disaggregated by federal, state and foreign jurisdictions as well as individual jurisdictions in which income taxes paid is equal to or greater than 5 percent of total income taxes paid. ASU 2023-09 is effective for annual periods beginning after December 15, 2024 on a prospective basis, however early adoption and retrospective adoption is permitted. We are currently evaluating the impact of this guidance on our consolidated financial statements and related disclosures.

In November 2024, the FASB issued ASU 2024-03, Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses, requiring public entities to disclose additional information about specific expense categories in the notes to the financial statements on an interim and annual basis. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, and for interim periods beginning after December 15, 2027, with early adoption permitted. We are currently evaluating the impact of adopting ASU 2024-03.

v3.25.1
Leases (Tables)
3 Months Ended
Mar. 31, 2025
Leases [Abstract]  
Schedule of Components of Investment in Direct Financing Leases, Net

The components of investment in direct financing leases, net as of March 31, 2025 and December 31, 2024 are as follows (in thousands):

 

 

 

March 31,
2025

 

 

December 31,
2024

 

Lease payments receivable

 

$

51,509

 

 

$

53,897

 

Unguaranteed residual value

 

 

7,568

 

 

 

7,568

 

Unearned Income

 

 

(16,200

)

 

 

(17,494

)

Allowance for credit losses

 

 

(555

)

 

 

(555

)

Total

 

$

42,322

 

 

$

43,416

 

 

Future Contractual Annual Rentals Receivable

As of March 31, 2025, future contractual annual rentals receivable from our tenants, which have terms in excess of one year are as follows (in thousands):

 

 

 

Operating
 Leases

 

 

Direct
Financing Leases

 

2025

 

$

143,183

 

 

$

7,266

 

2026

 

 

192,640

 

 

 

9,869

 

2027

 

 

187,413

 

 

 

10,089

 

2028

 

 

178,899

 

 

 

9,799

 

2029

 

 

176,671

 

 

 

8,425

 

Thereafter

 

 

1,283,911

 

 

 

6,061

 

Total

 

$

2,162,717

 

 

$

51,509

 

 

Schedule of Lease-related Assets and Liabilities

The following presents the lease-related assets and liabilities (in thousands):

 

 

 

March 31,
2025

 

Assets

 

 

 

Right-of-use assets - operating

 

$

11,840

 

Right-of-use assets - finance

 

 

96

 

Total lease assets

 

$

11,936

 

Liabilities

 

 

 

Lease liability - operating

 

$

13,057

 

Lease liability - finance

 

 

268

 

Total lease liabilities

 

$

13,325

 

 

Summary of Weighted-average Remaining Lease Terms and Discount Rates

The following presents the weighted average lease terms and discount rates of our leases:

 

Weighted-average remaining lease term (years):

 

 

 

Operating leases

 

7.0

 

Finance leases

 

2.9

 

Weighted-average discount rate:

 

 

 

Operating leases (a)

 

 

4.67

%

Finance leases

 

 

13.50

%

 

(a)
Upon adoption of the new lease standard, discount rates used for existing leases were established at January 1, 2019.
Schedule of Information Related to Lease Costs for Finance and Operating Leases

The following presents our total lease costs (in thousands):

 

 

 

March 31,
2025

 

Operating lease cost

 

$

690

 

Finance lease cost

 

 

 

Amortization of leased liabilities

 

 

62

 

Interest on lease liabilities

 

 

7

 

Short-term lease cost

 

 

 

Total lease cost

 

$

759

 

 

Schedule of Supplemental Cash Flow Information Related to Leases

The following presents supplemental cash flow information related to our leases (in thousands):

 

 

 

March 31,
2025

 

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

 

 

 

Operating cash flows for operating leases

 

$

718

 

Operating cash flows for finance leases

 

 

7

 

Financing cash flows for finance leases

 

 

62

 

 

Schedule of Reconciles the Undiscounted Cash Flows for Direct Financing Lease Liabilities and Operating Lease Liabilities

As of March 31, 2025, scheduled lease liabilities mature as follows (in thousands):

 

 

 

Operating
 Leases

 

 

Direct
Financing Leases

 

2025

 

$

2,091

 

 

$

146

 

2026

 

 

2,661

 

 

 

148

 

2027

 

 

2,241

 

 

 

-

 

2028

 

 

2,110

 

 

 

 

2029

 

 

1,851

 

 

 

 

Thereafter

 

 

4,578

 

 

 

 

Total lease payments

 

 

15,532

 

 

 

294

 

Less: amount representing interest

 

 

(2,475

)

 

 

(26

)

Present value of lease payments

 

$

13,057

 

 

$

268

 

 

Schedule of Significant Tenants by Revenue

As of March 31, 2025 and 2024, we had two significant tenants by revenue:

 

 

 

March 31,
2025

 

 

March 31,
2024

 

 

 

Number of properties

 

 

% of Total Revenues

 

 

Number of properties

 

 

% of Total Revenues

 

ARKO Corp. (NASDAQ: ARKO)

 

 

148

 

 

 

12

%

 

 

150

 

 

 

14

%

Global Partners LP (NYSE: GLP)

 

 

128

 

 

 

11

%

 

 

150

 

 

 

15

%

 

v3.25.1
Debt (Tables)
3 Months Ended
Mar. 31, 2025
Debt Disclosure [Abstract]  
Schedule of Maturity Amounts Outstanding Under Credit Agreement and Senior Unsecured Notes

The amounts outstanding under our Credit Facility and our Senior Unsecured Notes are as follows ($ in thousands):

 

 

 

 

 

 

 

 

 

 

 

Maturity
Date

 

Interest
Rate

 

March 31, 2025

 

 

December 31, 2024

 

Credit Facility (a)

 

January 2029

 

6.11%

 

$

157,500

 

 

$

82,500

 

Term Loan

 

October 2025

 

6.13%

 

 

 

 

 

150,000

 

Series C Note

 

February 2025

 

4.75%

 

 

 

 

 

50,000

 

Series D-E Notes

 

June 2028

 

5.47%

 

 

100,000

 

 

 

100,000

 

Series F-H, R Notes

 

September 2029

 

4.09%

 

 

175,000

 

 

 

125,000

 

Series I-K Notes

 

November 2030

 

3.43%

 

 

175,000

 

 

 

175,000

 

Series L-N, S-T Notes

 

February 2032

 

4.41%

 

 

175,000

 

 

 

100,000

 

Series O-Q Notes

 

January 2033

 

3.65%

 

 

125,000

 

 

 

125,000

 

Total debt

 

 

 

 

 

 

907,500

 

 

 

907,500

 

Unamortized debt issuance costs, net (b)

 

 

 

 

 

 

(6,090

)

 

 

(3,158

)

Total debt, net

 

 

 

 

 

$

901,410

 

 

$

904,342

 

 

(a)
Amounts borrowed under the Credit Facility include $150.0 million subject to interest rate swaps that fixed SOFR at a weighted average of 4.73% over a maximum period ending October 2026. Including the impact of the swaps, the effective interest rate for $150.0 million borrowings was 6.13% based on our consolidated total indebtedness.
(b)
Unamortized debt issuance costs related to the Credit Facility were $4.4 million and $0.6 million as of March 31, 2025 and December 31, 2024, respectively, and are included in prepaid expenses and other assets on our consolidated balance sheets.
Summary of Scheduled Debt Maturities, Including Balloon Payments

As of March 31, 2025, scheduled debt maturities, including balloon payments, are as follows (in thousands):

 

 

 

Credit Facility

 

 

Senior
Unsecured
Notes

 

 

Total

 

2025

 

$

 

 

$

 

 

$

 

2026

 

 

 

 

 

 

 

 

 

2027

 

 

 

 

 

 

 

 

 

2028

 

 

 

 

 

100,000

 

 

 

100,000

 

2029 (a)

 

 

157,500

 

 

 

175,000

 

 

 

332,500

 

Thereafter

 

 

 

 

 

475,000

 

 

 

475,000

 

Total

 

$

157,500

 

 

$

750,000

 

 

$

907,500

 

 

(a)
The Credit Facility matures in January 2029. Subject to the terms of the Third Restated Credit Agreement and our continued compliance with its provisions, we have the option to extend the term for two six-month periods (for a total of 12 months).
v3.25.1
Derivative instruments (Tables)
3 Months Ended
Mar. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Summary of Notional Amount at Inception and Fairvalue of Instruments Included In Consolidated Balance sheet

The following table summarizes the notional amount at inception and fair value of these instruments on our consolidated balance sheets as of March 31, 2025 and December 31, 2024 ($ in thousands):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Fair Value of Liability

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

March 31,

 

 

December 31,

 

Product

 

Fixed Rate

 

 

Notional

 

 

Index

 

Effective Date

 

Maturity Date

 

2025

 

 

2024

 

Swap

 

 

4.80

%

 

$

75,000

 

 

Daily Simple SOFR + 10 bps

 

10/17/2023

 

10/19/2026

 

$

(1,198

)

 

$

(1,024

)

Swap

 

 

4.66

%

 

 

75,000

 

 

Daily Simple SOFR + 10 bps

 

4/10/2024

 

10/19/2026

 

 

(1,039

)

 

 

(840

)

 

Summary Amounts Recorded to Accumulated Other Comprehensive Income (Loss) Related to Derivative and Hedging Activities

The following table presents amounts recorded to accumulated other comprehensive income (loss) related to derivative and hedging activities for the periods presented (in thousands):

 

For the Three Months Ended March 31,

 

 

2025

 

2024

 

Accumulated other comprehensive (loss) income

$

(373

)

 

$

2,448

 

v3.25.1
Stockholders' Equity (Tables)
3 Months Ended
Mar. 31, 2025
Equity [Abstract]  
Summary of Changes in Stockholders' Equity

A summary of the changes in stockholders’ equity for the three months ended March 31, 2025 and 2024 is as follows (in thousands except per share amounts):

 

 

 

Common Stock

 

 

Accumulated
Other
Comprehensive

 

 

Additional
Paid-in

 

 

Dividends
Paid in Excess

 

 

 

 

 

 

Shares

 

 

Amount

 

 

Income (loss)

 

 

Capital

 

 

of Earnings

 

 

Total

 

Balance, December 31, 2024

 

 

55,027

 

 

$

550

 

 

$

(1,864

)

 

$

1,088,390

 

 

$

(124,993

)

 

$

962,083

 

Net earnings

 

 

 

 

 

 

 

 

 

 

 

 

 

 

14,786

 

 

 

14,786

 

Accumulated other comprehensive income

 

 

 

 

 

 

 

 

(373

)

 

 

 

 

 

 

 

 

(373

)

Dividends declared — $0.47 per share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(26,852

)

 

 

(26,852

)

Shares issued pursuant to ATM Program, net

 

 

407

 

 

 

4

 

 

 

 

 

 

11,008

 

 

 

 

 

 

11,012

 

Shares issued pursuant to dividend reinvestment

 

 

 

 

 

 

 

 

 

 

 

16

 

 

 

 

 

 

16

 

Stock-based compensation and settlements

 

 

7

 

 

 

 

 

 

 

 

 

448

 

 

 

 

 

 

448

 

Balance, March 31, 2025

 

 

55,441

 

 

$

554

 

 

$

(2,237

)

 

$

1,099,862

 

 

$

(137,059

)

 

$

961,120

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance, December 31, 2023

 

 

53,953

 

 

$

540

 

 

 

(4,021

)

 

$

1,053,129

 

 

$

(94,096

)

 

$

955,552

 

Net earnings

 

 

 

 

 

 

 

 

 

 

 

 

 

 

16,723

 

 

 

16,723

 

Accumulated other comprehensive income

 

 

 

 

 

 

 

 

2,448

 

 

 

 

 

 

 

 

 

2,448

 

Dividends declared — $0.45 per share

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(24,952

)

 

 

(24,952

)

Shares issued pursuant to equity offering, net

 

 

 

 

 

 

 

 

 

 

 

(48

)

 

 

 

 

 

(48

)

Shares issued pursuant to ATM Program, net

 

 

 

 

 

 

 

 

 

 

 

(66

)

 

 

 

 

 

(66

)

Shares issued pursuant to dividend reinvestment

 

 

 

 

 

 

 

 

 

 

 

15

 

 

 

 

 

 

15

 

Stock-based compensation and settlements

 

 

14

 

 

 

 

 

 

 

 

 

480

 

 

 

 

 

 

480

 

Balance, March 31, 2024

 

 

53,967

 

 

$

540

 

 

$

(1,573

)

 

$

1,053,510

 

 

$

(102,325

)

 

$

950,152

 

 

Summary of Activity under ATM Program in connection with Forward Sale Agreements

The following table summarizes activity under our ATM Program in connection with forward sales agreements for the three months ended March 31, 2025 and 2024 ($ in thousands):

 

 

For the Three Months Ended March 31, 2025

 

Period Entered Into Forward Sales Agreements

Shares Sold

 

 

Shares Settled

 

 

Shares Remaining

 

 

Net Proceeds Received

 

 

Anticipated Gross Proceeds Remaining

 

Three Months Ended June 30, 2024

 

406,727

 

 

 

406,727

 

 

 

 

 

$

11,014

 

 

$

 

Three Months Ended December 31, 2024

 

992,696

 

 

 

 

 

 

992,696

 

 

 

 

 

 

32,277

 

Total

 

1,399,423

 

 

 

406,727

 

 

 

992,696

 

 

$

11,014

 

 

$

32,277

 

 

 

 

For the Three Months Ended March 31, 2024

 

Period Entered Into Forward Sales Agreements

Shares Sold

 

 

Shares Settled

 

 

Shares Remaining

 

 

Net Proceeds Received

 

 

Anticipated Gross Proceeds Remaining

 

Three Months Ended June 30, 2023

 

217,561

 

 

 

 

 

 

217,561

 

 

$

 

 

$

7,609

 

Three Months Ended December 31, 2023

 

831,489

 

 

 

 

 

 

831,489

 

 

 

 

 

 

24,561

 

Total

 

1,049,050

 

 

 

 

 

 

1,049,050

 

 

$

 

 

$

32,170

 

v3.25.1
Earnings Per Common Share (Tables)
3 Months Ended
Mar. 31, 2025
Earnings Per Share [Abstract]  
Computation of Basic and Diluted Earnings Per Common Share

The following table is a reconciliation of the numerator and denominator used in the computation of basic and diluted earnings per common share using the two-class method (in thousands except per share data):

 

 

 

For the Three Months Ended March 31,

 

 

 

2025

 

 

2024

 

Net earnings

 

$

14,786

 

 

$

16,723

 

Less dividend equivalents attributable to RSUs outstanding

 

 

(795

)

 

 

(667

)

Net earnings attributable to common stockholders used in basic
   and diluted earnings per share calculation

 

$

13,991

 

 

$

16,056

 

Weighted average common shares outstanding:

 

 

 

 

 

 

Basic

 

 

55,062

 

 

 

53,961

 

Incremental shares from stock-based compensation

 

 

38

 

 

 

8

 

Incremental shares from Equity Offering forward agreements

 

 

80

 

 

 

 

Incremental shares from ATM Program forward agreements

 

 

11

 

 

 

 

Diluted

 

 

55,191

 

 

 

53,969

 

Basic earnings per common share

 

$

0.25

 

 

$

0.30

 

Diluted earnings per common share

 

$

0.25

 

 

$

0.30

 

v3.25.1
Fair Value Measurements (Tables)
3 Months Ended
Mar. 31, 2025
Fair Value Disclosures [Abstract]  
Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis

The following summarizes as of March 31, 2025, our assets and liabilities measured at fair value on a recurring basis by level within the Fair Value Hierarchy (in thousands):

 

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Assets:

 

 

 

 

 

 

 

 

 

 

 

 

Mutual funds

 

$

2,033

 

 

$

 

 

$

 

 

$

2,033

 

Liabilities:

 

 

 

 

 

 

 

 

 

 

 

 

Deferred compensation

 

$

 

 

$

2,033

 

 

$

 

 

$

2,033

 

 

The following summarizes as of December 31, 2024, our assets and liabilities measured at fair value on a recurring basis by level within the Fair Value Hierarchy (in thousands):

 

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Assets:

 

 

 

 

 

 

 

 

 

 

 

 

Mutual funds

 

$

1,853

 

 

$

 

 

$

 

 

$

1,853

 

Liabilities:

 

 

 

 

 

 

 

 

 

 

 

 

Deferred compensation

 

$

 

 

$

1,853

 

 

$

 

 

$

1,853

 

 

v3.25.1
Assets Held For Sale (Tables)
3 Months Ended
Mar. 31, 2025
Discontinued Operations and Disposal Groups [Abstract]  
Summary of Real Estate Held for Sale

Real estate held for sale consisted of the following as of March 31, 2025 and December 31, 2024 (in thousands):

 

 

 

March 31,

 

 

December 31,

 

 

 

2025

 

 

2024

 

Land

 

$

93

 

 

$

133

 

Buildings and improvements

 

 

118

 

 

 

164

 

 

 

 

211

 

 

 

297

 

Accumulated depreciation and amortization

 

 

(11

)

 

 

(54

)

Real estate held for sale, net

 

$

200

 

 

$

243

 

 

v3.25.1
Property Acquisitions (Tables)
3 Months Ended
Mar. 31, 2025
Business Combinations [Abstract]  
Purchase price allocation

During the three months ended March 31, 2025, we acquired interests in five properties for an aggregate purchase price of $10.0 million (including amounts funded in prior periods) as follows ($ in thousands):

 

 

 

 

 

 

 

 

 

Purchase Price Allocation

 

Asset Type

 

Properties

 

 

Purchase
Price

 

 

Land

 

 

Buildings &
Improve-
ments

 

 

In-Place
Leases

 

 

Intangible
Market Lease
Assets

 

 

Intangible
Market Lease
Liabilities

 

Express tunnel car washes

 

 

1

 

 

$

4,074

 

 

$

845

 

 

$

2,822

 

 

$

407

 

 

$

 

 

$

 

Auto service centers (a)

 

 

1

 

 

 

1,450

 

 

 

1,450

 

 

 

 

 

 

 

 

 

 

 

 

 

Drive-thru QSRs

 

 

3

 

 

 

4,488

 

 

 

1,582

 

 

 

2,422

 

 

 

484

 

 

 

 

 

 

 

Total

 

 

5

 

 

$

10,012

 

 

$

3,877

 

 

$

5,244

 

 

$

891

 

 

$

 

 

$

 

(a)
Includes one property that was acquired for the construction of a new-to-industry auto service center by our tenant and for which we committed to provide additional funding to complete the development of the property. All subsequent fundings made during the construction period will be recorded within notes and mortgages receivable on our consolidated balance sheets, and rental payments resulting from these investments will be recorded within interest on notes and mortgages receivable on our consolidated statements of operations. At the end of the construction period, we will recognize the purchase of the constructed assets, remove the finance receivables from our consolidated balance sheets, and begin to record rental income from the operating lease.

During the three months ended March 31, 2024, we acquired interests in 22 properties for an aggregate purchase price of $85.3 million (including amounts funded in prior periods) as follows ($ in thousands):

 

 

 

 

 

 

 

 

 

Purchase Price Allocation

 

Asset Type

 

Properties

 

 

Purchase
Price

 

 

Land

 

 

Buildings &
Improve-
ments

 

 

In-Place
Leases

 

 

Intangible
Market Lease
Assets

 

 

Intangible
Market Lease
Liabilities

 

Express tunnel car washes (a)

 

 

12

 

 

$

61,011

 

 

$

13,262

 

 

$

41,869

 

 

$

6,386

 

 

$

 

 

$

(506

)

Convenience stores

 

 

1

 

 

 

7,592

 

 

 

2,496

 

 

 

4,394

 

 

 

702

 

 

 

 

 

 

 

Auto service centers

 

 

7

 

 

 

13,677

 

 

 

3,205

 

 

 

6,675

 

 

 

1,661

 

 

 

2,136

 

 

 

 

Drive-thru QSRs

 

 

2

 

 

 

3,046

 

 

 

523

 

 

 

2,050

 

 

 

473

 

 

 

 

 

 

 

Total

 

 

22

 

 

$

85,326

 

 

$

19,486

 

 

$

54,988

 

 

$

9,222

 

 

$

2,136

 

 

$

(506

)

 

(a)
Includes six properties that were acquired during the year ended December 31, 2023 while under construction and accounted for as finance receivables as they did not meet the criteria for sale-leaseback accounting. Accordingly, the initial investment and all subsequent fundings made during the construction periods were recorded within notes and mortgages receivable on our consolidated balance sheets, and rental payments resulting from these investments were recorded within interest on notes and mortgages receivable on our consolidated statements of operations. During the three months ended March 31, 2024, at the end of their respective construction periods, we recognized the purchase of the assets, removed the finance receivables from our consolidated balance sheets, and began to record rental income from the operating leases. These acquisitions also included provisions that require us, upon the achievement by the tenant of certain financial performance targets within a defined period, to pay additional amounts to the tenant. Whether we will have to make any payments under these provisions is not probable or reasonably estimable at this time.
v3.25.1
Description of Business - Additional Information (Detail)
Mar. 31, 2025
Property
State
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Number of properties in portfolio | Property 1,119
Number of states in which our properties are located | State 42
v3.25.1
Accounting Policies - Additional Information (Detail) - USD ($)
3 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Dec. 31, 2024
Organization Consolidation And Presentation Of Financial Statements [Line Items]      
Impairments $ 1,169,000 $ 1,280,000  
Notes and mortgages receivable 30,706,000   $ 29,454,000
Aggregate purchase price of properties acquired during the period 10,012,000 85,326,000  
Direct Financing Leases Financing Receivable [Member]      
Organization Consolidation And Presentation Of Financial Statements [Line Items]      
Impairments 0 0  
Properties [Member]      
Organization Consolidation And Presentation Of Financial Statements [Line Items]      
Impairments 200,000 200,000  
Estimated Sale Price Method [Member]      
Organization Consolidation And Presentation Of Financial Statements [Line Items]      
Estimated fair value 700,000 900,000  
Accumulation of Asset Retirement Cost Method [Member]      
Organization Consolidation And Presentation Of Financial Statements [Line Items]      
Estimated fair value 500,000 400,000  
Accounting Standards Update 2016-13 [Member]      
Organization Consolidation And Presentation Of Financial Statements [Line Items]      
Proceeds from construction loans and development financing 1,100,000    
Accounting Standards Update 2016-13 [Member] | Direct Financing Leases Financing Receivable [Member]      
Organization Consolidation And Presentation Of Financial Statements [Line Items]      
Additional allowance for credit losses 0 $ 0  
Accounting Standards Update 2016-13 [Member] | Construction Loans and Development Financing [Member]      
Organization Consolidation And Presentation Of Financial Statements [Line Items]      
Notes and mortgages receivable 10,600,000    
Accounting Standards Update 2016-13 [Member] | Notes And Mortgages Receivable      
Organization Consolidation And Presentation Of Financial Statements [Line Items]      
Additional allowance for credit losses 300,000   $ 300,000
Aggregate purchase price of properties acquired during the period $ 14,200,000    
v3.25.1
Leases - Additional Information (Detail)
$ in Thousands
3 Months Ended 12 Months Ended
Mar. 31, 2025
USD ($)
Property
State
Mar. 31, 2024
USD ($)
Dec. 31, 2024
USD ($)
Jan. 01, 2019
USD ($)
Leases [Line Items]        
Number of properties in portfolio | Property 1,119      
Number of states in which our properties are located | State 42      
Revenues from rental properties $ 51,706 $ 47,215    
Rental income contractually due from tenants in revenues from rental properties included in continuing operations 49,600 43,900    
Revenue non-cash adjustments included in revenues from rental properties in continuing operations 700 300    
Real Estate Taxes and other municipal charges paid then reimbursed by tenants included in revenues and expenses 1,100 $ 2,800    
Operating lease liabilities 13,057   $ 13,612  
Operating lease right of use assets 11,840   12,368  
Accounting Standards Update 2016-02 [Member]        
Leases [Line Items]        
Operating lease liabilities       $ 26,100
Operating lease right of use assets       $ 25,600
Accounting Standards Update 2016-13 [Member]        
Leases [Line Items]        
Net Investment in direct financing lease, additional allowances (reductions) for credit losses $ 600   $ 600  
Third Party Landlords [Member]        
Leases [Line Items]        
Number of properties leased | Property 31      
Owned Properties [Member]        
Leases [Line Items]        
Number of properties | Property 1,088      
v3.25.1
Leases - Schedule of Components of Investment in Direct Financing Leases, Net (Detail) - USD ($)
$ in Thousands
Mar. 31, 2025
Dec. 31, 2024
Leases [Abstract]    
Net Investments in direct financing lease, lease payments receivable $ 51,509 $ 53,897
Net Investment in direct financing lease, unguaranteed residual value 7,568 7,568
Net Investment in direct financing lease, unearned income (16,200) (17,494)
Net Investment in direct financing lease, allowance for credit losses (555) (555)
Total $ 42,322 $ 43,416
v3.25.1
Leases - Future Contractual Annual Rentals Receivable (Detail) - USD ($)
$ in Thousands
Mar. 31, 2025
Dec. 31, 2024
Operating leases    
2025 $ 143,183  
2026 192,640  
2027 187,413  
2028 178,899  
2029 176,671  
Thereafter 1,283,911  
Total 2,162,717  
Direct financing leases    
2025 7,266  
2026 9,869  
2027 10,089  
2028 9,799  
2029 8,425  
Thereafter 6,061  
Total $ 51,509 $ 53,897
v3.25.1
Leases - Schedule of Lease-related Assets and Liabilities (Detail) - USD ($)
$ in Thousands
Mar. 31, 2025
Dec. 31, 2024
Assets    
Right-of-use assets - operating $ 11,840 $ 12,368
Right-of-use assets - finance 96 107
Total lease assets 11,936  
Liabilities    
Lease liability - operating 13,057 13,612
Lease liability - finance 268 $ 330
Total lease liabilities $ 13,325  
v3.25.1
Leases - Summary of Weighted-average Remaining Lease Terms and Discount Rates (Detail)
Mar. 31, 2025
Weighted-average remaining lease term (years)  
Operating leases 7 years
Finance leases 2 years 10 months 24 days
Weighted-average discount rate  
Operating leases 4.67% [1]
Finance leases 13.50%
[1] Upon adoption of the new lease standard, discount rates used for existing leases were established at January 1, 2019.
v3.25.1
Leases - Schedule of Information Related to Lease Costs for Finance and Operating Leases (Detail)
$ in Thousands
3 Months Ended
Mar. 31, 2025
USD ($)
Lease, Cost [Abstract]  
Operating lease cost $ 690
Finance lease cost  
Amortization of leased liabilities 62
Interest on lease liabilities 7
Total lease cost $ 759
v3.25.1
Leases - Schedule of Supplemental Cash Flow Information Related to Leases (Detail) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Cash paid for amounts included in the measurement of lease liabilities    
Operating cash flows for operating leases $ 718  
Operating cash flows for finance leases 7  
Financing cash flows for finance leases $ 62 $ 59
v3.25.1
Leases - Schedule of Reconciles the Undiscounted Cash Flows for Direct Financing Lease Liabilities and Operating Lease Liabilities (Detail) - USD ($)
$ in Thousands
Mar. 31, 2025
Dec. 31, 2024
Finance Lease Liability And Operating Lease Liability Maturity [Abstract]    
2025 $ 2,091  
2026 2,661  
2027 2,241  
2028 2,110  
2029 1,851  
Thereafter 4,578  
Total lease payments 15,532  
Less: amount representing interest (2,475)  
Operating lease liabilities 13,057 $ 13,612
2025 146  
2026 148  
Total lease payments 294  
Less: amount representing interest (26)  
Present value of lease payments $ 268 $ 330
v3.25.1
Leases - Schedule of Significant Tenants by Revenue (Detail) - Property
3 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Subsidiaries of ARKO Corp. (NASDAQ: ARKO) [Member]    
Leases [Line Items]    
Number of properties 148 150
Subsidiaries of ARKO Corp. (NASDAQ: ARKO) [Member] | Sales Revenue, Net [Member] | Customer Concentration Risk [Member]    
Leases [Line Items]    
% of Total Revenues 12.00% 14.00%
Subsidiaries of Global Partners LP (NYSE GLP) [Member]    
Leases [Line Items]    
Number of properties 128 150
Subsidiaries of Global Partners LP (NYSE GLP) [Member] | Sales Revenue, Net [Member] | Customer Concentration Risk [Member]    
Leases [Line Items]    
% of Total Revenues 11.00% 15.00%
v3.25.1
Leases - Getty Petroleum Marketing Inc. - Additional Information (Detail)
3 Months Ended
Mar. 31, 2025
USD ($)
Portfolio
Property
Leases [Line Items]  
Number of leased properties subject to long-term triple-net leases | Property 268
Number of long-term triple-net leases during the period | Portfolio 11
Number of leased properties as single unit triple net leases | Portfolio 22
Number of properties vacant | Property 1
Maximum lease commitment for capital expenditure $ 4,500,000
Unitary triple-net lease agreements initial terms 15 years
Weighted average remaining lease term, excluding renewal options, for the properties previously leased to marketing 6 years 9 months 18 days
USTs [Member]  
Leases [Line Items]  
Asset retirement obligations removed from balance sheet $ 13,800,000
Net asset retirement costs related to USTs removed from balance sheet 10,800,000
Deferred rental revenue 400,000
Deferred rental revenue accumulated amortization $ 2,600,000
Maximum [Member]  
Leases [Line Items]  
Unitary triple-net lease agreements successive terms 20 years
Getty Petroleum Marketing Inc [Member]  
Leases [Line Items]  
Number of properties previously leased | Property 291
v3.25.1
Commitments and Contingencies - Additional Information (Detail)
$ in Millions
1 Months Ended 3 Months Ended 12 Months Ended
Sep. 28, 2021
USD ($)
Dec. 31, 2020
Party
Jun. 30, 2018
Defendant
Dec. 17, 2017
Defendant
Mar. 04, 2016
USD ($)
Jul. 07, 2014
Defendant
May 31, 2017
Defendant
Mar. 31, 2025
USD ($)
Party
Dec. 31, 2022
USD ($)
Dec. 31, 2004
Entity
Dec. 31, 2024
USD ($)
Dec. 31, 2021
Party
Dec. 31, 2018
Party
Mar. 31, 2016
Party
Loss Contingencies [Line Items]                            
Accrued legal matters | $               $ 0.1     $ 0.1      
Description of allocation methodology approved by EPA               allocation methodology approved by the EPA that contains associated allocation shares for each of the parties invited to participate in the allocation, including Occidental - who the allocator concluded was responsible for more than 99% of the costs to implement the OU2 remedy.            
Number of settling parties | Party   85           85            
Number of remaining settling parties | Party               82            
Occidental Chemical Corporation [Member]                            
Loss Contingencies [Line Items]                            
Number of defendants under complaint | Defendant     120                      
EPA [Member]                            
Loss Contingencies [Line Items]                            
Number of potentially responsible parties | Party                       21 21 100
Amount agreed by settling parties to EPA | $                 $ 150.0          
8 Mile Stretch of Lower Passaic River [Member]                            
Loss Contingencies [Line Items]                            
Cost estimate for remediating Lower Passaic River | $         $ 1,380.0                  
Upper 9-mile IR ROD [Member]                            
Loss Contingencies [Line Items]                            
Estimated cost of dredging and capping to control sediment sources of dioxin and PCBs | $ $ 441.0                          
Minimum [Member] | 17 Mile Stretch of Lower Passaic River [Member] | EPA [Member]                            
Loss Contingencies [Line Items]                            
Number of entities to which general notice letters issued | Entity                   100        
Lower Passaic River [Member] | Minimum [Member] | 17 Mile Stretch of Lower Passaic River [Member]                            
Loss Contingencies [Line Items]                            
Parties to perform a remedial investigation and feasibility study | Defendant             70              
MTBE [Member] | Minimum [Member] | PA [Member]                            
Loss Contingencies [Line Items]                            
Number of defendants in the MTBE complaint | Defendant           50                
MTBE [Member] | Minimum [Member] | MARYLAND [Member]                            
Loss Contingencies [Line Items]                            
Number of defendants in the MTBE complaint | Defendant       60                    
v3.25.1
Debt - Schedule of Maturity Amounts Outstanding Under Credit Agreement and Senior Unsecured Notes (Detail) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2025
Dec. 31, 2024
Line of Credit Facility [Line Items]    
Borrowings under credit agreement, outstanding amount $ 157,500 $ 82,500
Borrowings under note purchase and guarantee agreement, outstanding amount 748,287 673,511
Total 907,500 907,500
Unamortized debt issuance costs, net (6,090) (3,158)
Total debt, net $ 901,410 904,342
Credit Facility [Member]    
Line of Credit Facility [Line Items]    
Maturity Date Jan. 31, 2029  
Interest Rate 6.11%  
Borrowings under credit agreement, outstanding amount $ 157,500 82,500
Total $ 157,500  
Term Loan [Member]    
Line of Credit Facility [Line Items]    
Maturity Date Oct. 17, 2025  
Interest Rate 6.13%  
Borrowings under credit agreement, outstanding amount   150,000
Series C Note Maturing in February 2025 [Member]    
Line of Credit Facility [Line Items]    
Maturity Date Feb. 25, 2025  
Interest Rate 4.75%  
Borrowings under note purchase and guarantee agreement, outstanding amount   50,000
Series D-E Notes Maturing in June 2028 [Member]    
Line of Credit Facility [Line Items]    
Maturity Date Jun. 21, 2028  
Interest Rate 5.47%  
Borrowings under note purchase and guarantee agreement, outstanding amount $ 100,000 100,000
Series F-H, R Notes Maturing in September 2029 [Member]    
Line of Credit Facility [Line Items]    
Maturity Date Sep. 12, 2029  
Interest Rate 4.09%  
Borrowings under note purchase and guarantee agreement, outstanding amount $ 175,000 125,000
Series I-K Notes Maturing in November 2030 [Member]    
Line of Credit Facility [Line Items]    
Maturity Date Nov. 25, 2030  
Interest Rate 3.43%  
Borrowings under note purchase and guarantee agreement, outstanding amount $ 175,000 175,000
Series L-N, S-T Notes Maturing in February 2032 [Member]    
Line of Credit Facility [Line Items]    
Maturity Date Feb. 22, 2032  
Interest Rate 4.41%  
Borrowings under note purchase and guarantee agreement, outstanding amount $ 175,000 100,000
Series O-Q Notes Maturing in January 2033 [Member]    
Line of Credit Facility [Line Items]    
Maturity Date Jan. 20, 2033  
Interest Rate 3.65%  
Borrowings under note purchase and guarantee agreement, outstanding amount $ 125,000 $ 125,000
v3.25.1
Debt - Schedule of Maturity Amounts Outstanding Under Credit Agreement and Senior Unsecured Notes (Parenthetical) (Detail) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2025
Dec. 31, 2024
Line of Credit Facility [Line Items]    
Credit Facility $ 157,500 $ 82,500
Unamortized debt issuance costs 6,090 3,158
Interest Rate Swap [Member]    
Line of Credit Facility [Line Items]    
Credit Facility $ 150,000  
Variable rate 4.73%  
Effective interest rate 6.13%  
Credit Facility [Member]    
Line of Credit Facility [Line Items]    
Credit Facility $ 157,500 82,500
Credit Facility [Member] | Prepaid Expenses and Other Assets [Member]    
Line of Credit Facility [Line Items]    
Unamortized debt issuance costs $ 4,400 $ 600
v3.25.1
Debt - Additional Information (Detail) - USD ($)
1 Months Ended 3 Months Ended
Jan. 31, 2025
Nov. 30, 2024
Oct. 31, 2023
Jan. 31, 2023
Feb. 28, 2022
Mar. 31, 2025
Jun. 30, 2018
Credit and Loan Agreement [Line Items]              
Unamortized debt issuance costs $ 900,000            
Fifth Amended and Restated Prudential Agreement [Member]              
Credit and Loan Agreement [Line Items]              
Amount of rate increase in case of default           2.00%  
Second Amended and Restated AIG Agreement [Member] | Series L Notes [Member]              
Credit and Loan Agreement [Line Items]              
Aggregate principal amount         $ 55,000,000    
Interest Rate         3.45%    
Maturity Date         Feb. 22, 2032    
First Amended and Restated AIG Agreement [Member] | Series G Notes [Member]              
Credit and Loan Agreement [Line Items]              
Aggregate principal amount         $ 50,000,000    
Interest Rate         3.52%    
Maturity Date         Sep. 12, 2029    
First Amended and Restated AIG Agreement [Member] | Series J Notes [Member]              
Credit and Loan Agreement [Line Items]              
Aggregate principal amount         $ 50,000,000    
Interest Rate         3.43%    
Maturity Date         Nov. 25, 2030    
First Amended and Restated MassMutual Agreement [Member] | Series H Notes [Member]              
Credit and Loan Agreement [Line Items]              
Aggregate principal amount         $ 25,000,000    
Interest Rate         3.52%    
Maturity Date         Sep. 12, 2029    
First Amended and Restated MassMutual Agreement [Member] | Series K Notes [Member]              
Credit and Loan Agreement [Line Items]              
Aggregate principal amount         $ 25,000,000    
Interest Rate         3.43%    
Maturity Date         Nov. 25, 2030    
First Amended and Restated MassMutual Agreement [Member] | Series M Notes [Member]              
Credit and Loan Agreement [Line Items]              
Aggregate principal amount         $ 20,000,000    
Interest Rate         3.45%    
Maturity Date         Feb. 22, 2032    
First Amended and Restated MassMutual Agreement [Member] | Series O Notes [Member]              
Credit and Loan Agreement [Line Items]              
Aggregate principal amount       $ 20,000,000      
Interest Rate       3.65%      
Maturity Date       Jan. 20, 2033      
Seventh Amended And Restated Prudential Agreement [Member]              
Credit and Loan Agreement [Line Items]              
Aggregate principal amount   $ 50,000,000          
Maturity Date   Feb. 22, 2032          
Seventh Amended And Restated Prudential Agreement [Member] | Series C Notes [Member]              
Credit and Loan Agreement [Line Items]              
Interest Rate   4.75%          
Maturity Date   Feb. 25, 2025          
Seventh Amended And Restated Prudential Agreement [Member] | Series D Notes [Member]              
Credit and Loan Agreement [Line Items]              
Aggregate principal amount   $ 50,000,000          
Interest Rate   5.47%          
Maturity Date   Jun. 21, 2028          
Seventh Amended And Restated Prudential Agreement [Member] | Series F Notes [Member]              
Credit and Loan Agreement [Line Items]              
Aggregate principal amount   $ 50,000,000          
Interest Rate   3.52%          
Maturity Date   Sep. 12, 2029          
Seventh Amended And Restated Prudential Agreement [Member] | Series I Notes [Member]              
Credit and Loan Agreement [Line Items]              
Aggregate principal amount   $ 100,000,000          
Interest Rate   3.43%          
Maturity Date   Nov. 25, 2030          
Seventh Amended And Restated Prudential Agreement [Member] | Series T Notes [Member]              
Credit and Loan Agreement [Line Items]              
Aggregate principal amount   $ 50,000,000          
Interest Rate   5.70%          
Seventh Amended And Restated Prudential Agreement [Member] | Series Q Notes [Member]              
Credit and Loan Agreement [Line Items]              
Aggregate principal amount   $ 80,000,000          
Interest Rate   3.765%          
Maturity Date   Jan. 20, 2033          
New York Life Agreement [Member] | Series N Notes [Member]              
Credit and Loan Agreement [Line Items]              
Aggregate principal amount   $ 25,000,000          
Interest Rate   3.45%          
Maturity Date   Feb. 22, 2032          
New York Life Agreement [Member] | Series P Notes [Member]              
Credit and Loan Agreement [Line Items]              
Aggregate principal amount   $ 25,000,000          
Interest Rate   3.65%          
Maturity Date   Jan. 20, 2033          
New York Life Agreement [Member] | Series R Notes [Member]              
Credit and Loan Agreement [Line Items]              
Aggregate principal amount   $ 50,000,000          
Interest Rate   5.52%          
Maturity Date   Sep. 12, 2029          
New York Life Agreement [Member] | Series S Notes [Member]              
Credit and Loan Agreement [Line Items]              
Aggregate principal amount   $ 25,000,000          
Interest Rate   5.70%          
Maturity Date   Feb. 22, 2032          
Met Life Agreement [Member] | Series E Notes [Member]              
Credit and Loan Agreement [Line Items]              
Aggregate principal amount             $ 50,000,000
Interest Rate             5.47%
Maturity Date         Jun. 21, 2028    
Credit Facility [Member]              
Credit and Loan Agreement [Line Items]              
Aggregate principal amount $ 450,000,000            
Line of credit facility, maturity date Jan. 31, 2029            
Line of credit facility, extension term           two six-month extensions (for a total of 12 months)  
Interest Rate           6.11%  
Maturity Date           Jan. 31, 2029  
Credit Facility [Member] | SOFR [Member]              
Credit and Loan Agreement [Line Items]              
Credit agreement margin on borrowing base rate           0.10%  
Credit Facility [Member] | Maximum [Member]              
Credit and Loan Agreement [Line Items]              
Aggregate principal amount $ 300,000,000            
Annual commitment fee on undrawn funds           0.25%  
Credit Facility [Member] | Maximum [Member] | Base Rate [Member]              
Credit and Loan Agreement [Line Items]              
Credit agreement margin on borrowing base rate           1.90%  
Credit Facility [Member] | Maximum [Member] | LIBOR [Member]              
Credit and Loan Agreement [Line Items]              
Credit agreement margin on borrowing base rate           0.90%  
Credit Facility [Member] | Minimum [Member]              
Credit and Loan Agreement [Line Items]              
Annual commitment fee on undrawn funds           0.15%  
Credit Facility [Member] | Minimum [Member] | Base Rate [Member]              
Credit and Loan Agreement [Line Items]              
Credit agreement margin on borrowing base rate           1.30%  
Credit Facility [Member] | Minimum [Member] | LIBOR [Member]              
Credit and Loan Agreement [Line Items]              
Credit agreement margin on borrowing base rate           0.30%  
Term Loan [Member]              
Credit and Loan Agreement [Line Items]              
Interest Rate           6.13%  
Maturity Date           Oct. 17, 2025  
Term Loan [Member] | Line of Credit [Member]              
Credit and Loan Agreement [Line Items]              
Aggregate principal amount     $ 150,000,000        
Line of credit facility, maturity date     Oct. 17, 2025        
Line of credit facility, extension term     one twelve-month        
v3.25.1
Debt - Summary of Scheduled Debt Maturities, Including Balloon Payments (Detail) - USD ($)
$ in Thousands
Mar. 31, 2025
Dec. 31, 2024
Debt Instrument [Line Items]    
2028 $ 100,000  
2029 332,500  
Thereafter 475,000  
Total 907,500 $ 907,500
Credit Facility [Member]    
Debt Instrument [Line Items]    
2029 157,500  
Total 157,500  
Senior Unsecured Notes [Member]    
Debt Instrument [Line Items]    
2028 100,000  
2029 175,000  
Thereafter 475,000  
Total $ 750,000  
v3.25.1
Debt - Summary of Scheduled Debt Maturities, Including Balloon Payments (Parenthetical) (Detail) - Credit Facility [Member]
3 Months Ended
Mar. 31, 2025
Debt Instrument [Line Items]  
Credit facility agreement, maturity date Jan. 31, 2029
Revolving facility optional extension period 6 months
v3.25.1
Derivative instruments (Additional Information) (Details) - USD ($)
3 Months Ended
Mar. 31, 2025
Oct. 31, 2023
Derivatives, Fair Value [Line Items]    
Derivative, Notional Amount   $ 75,000,000
Reclassified amount $ 1,200,000  
Interest rate swap    
Derivatives, Fair Value [Line Items]    
Derivative, Notional Amount $ 75,000,000 75,000,000
Forward-starting interest rate swap agreements    
Derivatives, Fair Value [Line Items]    
Derivative, Notional Amount   $ 75,000,000
v3.25.1
Derivative instruments - Summary of Derivative Instruments Included In Consolidated Balance sheet (Details) - USD ($)
3 Months Ended
Mar. 31, 2025
Dec. 31, 2024
Oct. 31, 2023
Derivatives, Fair Value [Line Items]      
Derivative, Notional Amount     $ 75,000,000
Interest rate swap      
Derivatives, Fair Value [Line Items]      
Fixed Rate 4.80%    
Derivative, Notional Amount $ 75,000,000   $ 75,000,000
Fair Value of Liability $ (1,198,000) $ (1,024,000)  
Effective Date Oct. 17, 2023    
Maturity Date Oct. 19, 2026    
Interest Rate Swap One      
Derivatives, Fair Value [Line Items]      
Fixed Rate 4.66%    
Derivative, Notional Amount $ 75,000,000    
Fair Value of Liability $ (1,039,000) $ (840,000)  
Effective Date Apr. 10, 2024    
Maturity Date Oct. 19, 2026    
SOFR | Interest rate swap      
Derivatives, Fair Value [Line Items]      
Index 10.00%    
SOFR | Interest Rate Swap One      
Derivatives, Fair Value [Line Items]      
Index 10.00%    
v3.25.1
Derivative Instruments - Summary of Amounts Recorded to Accumulated Other Comprehensive Income (Loss) Related to Derivative and Hedging Activities (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]    
Accumulated other comprehensive (loss) income $ (373) $ 2,448
v3.25.1
Environmental Obligations - Additional Information (Detail) - USD ($)
$ in Thousands
1 Months Ended 3 Months Ended
Sep. 30, 2022
Jul. 31, 2012
Mar. 31, 2025
Mar. 31, 2024
Dec. 31, 2024
Other Commitments [Line Items]          
Remediation agreement of lease     we agreed to be responsible for environmental contamination that was known at the time the lease commenced, and for unknown environmental contamination which existed prior to commencement of the lease and which is discovered (other than as a result of a voluntary site investigation) during the first 10 years of the lease term (or a shorter period for a minority of such leases) (a “Lookback Period”)    
The maximum number of years during lease term during which contamination is discovered that the Company may be responsible for     10 years    
Unknown reserve liabilities removed     $ 24,200    
Amount of credits to environmental expenses     200 $ 300  
Unknown reserve liabilities     11,800    
Environmental remediation obligations     20,593   $ 20,942
Accretion expense     97 124  
Changes in environmental estimates     35 37  
Increase in carrying value of property     $ 600 600  
Estimated maximum remaining useful life of underground storage tanks used to calculate depreciation of capitalized asset retirement costs     10 years    
Depreciation and amortization expense for capitalized asset retirement costs     $ 500 700  
Capitalized asset retirement costs     33,100   33,200
Impairments     1,169 1,280  
Pollution legal liability insurance policy duration 5 years 10 years      
Pollution legal liability insurance policy aggregate limit   $ 50,000 25,000    
Capitalized Asset Retirement Costs [Member]          
Other Commitments [Line Items]          
Impairments     500 $ 400  
Reasonably Estimable Environmental Remediation Obligation [Member]          
Other Commitments [Line Items]          
Environmental remediation obligation known reserve liabilities     8,800   9,100
Future Environmental Liabilities for Preexisting Unknown Contamination [Member]          
Other Commitments [Line Items]          
Environmental remediation obligation unknown reserve liabilities     11,800   11,800
Capitalized asset retirement costs     8,100   8,200
Known Environmental Liabilities [Member]          
Other Commitments [Line Items]          
Capitalized asset retirement costs     $ 25,000   $ 25,000
v3.25.1
Stockholders' Equity - Summary of Changes in Stockholders' Equity (Detail) - USD ($)
shares in Thousands, $ in Thousands
3 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Shareholders Equity [Line Items]    
Beginning balance, value $ 962,083 $ 955,552
Net earnings 14,786 16,723
Accumulated other comprehensive income (373) 2,448
Dividends declared (26,852) (24,952)
Shares issued pursuant to equity offering/ATM Program, net, value   (48)
Shares issued pursuant to dividend reinvestment, value 16 15
Stock-based compensation and settlements, value 448 480
Ending balance, value 961,120 950,152
ATM Program [Member]    
Shareholders Equity [Line Items]    
Shares issued pursuant to equity offering/ATM Program, net, value 11,012 (66)
Common Stock [Member]    
Shareholders Equity [Line Items]    
Beginning balance, value $ 550 $ 540
Beginning balance, shares 55,027 53,953
Stock-based compensation and settlements, shares 7 14
Ending balance, value $ 554 $ 540
Ending balance, share 55,441 53,967
Common Stock [Member] | ATM Program [Member]    
Shareholders Equity [Line Items]    
Shares issued pursuant to equity offering/ATM Program, net, value $ 4  
Shares issued pursuant to equity offering/ATM Program, net, shares 407  
Accumulated Other Comprehensive Income (Loss) [Member]    
Shareholders Equity [Line Items]    
Beginning balance, value $ (1,864) $ (4,021)
Accumulated other comprehensive income (373) 2,448
Ending balance, value (2,237) (1,573)
Additional Paid-in-Capital [Member]    
Shareholders Equity [Line Items]    
Beginning balance, value 1,088,390 1,053,129
Shares issued pursuant to equity offering/ATM Program, net, value   (48)
Shares issued pursuant to dividend reinvestment, value 16 15
Stock-based compensation and settlements, value 448 480
Ending balance, value 1,099,862 1,053,510
Additional Paid-in-Capital [Member] | ATM Program [Member]    
Shareholders Equity [Line Items]    
Shares issued pursuant to equity offering/ATM Program, net, value 11,008 (66)
Dividends Paid in Excess of Earnings [Member]    
Shareholders Equity [Line Items]    
Beginning balance, value (124,993) (94,096)
Net earnings 14,786 16,723
Dividends declared (26,852) (24,952)
Ending balance, value $ (137,059) $ (102,325)
v3.25.1
Stockholders' Equity - Summary of Changes in Stockholders' Equity (Parenthetical) (Detail) - $ / shares
3 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Equity [Abstract]    
Dividends declared per share $ 0.47 $ 0.45
v3.25.1
Stockholders' Equity - Additional Information (Detail) - USD ($)
1 Months Ended 3 Months Ended
Mar. 01, 2025
Mar. 01, 2024
Jul. 31, 2024
Feb. 28, 2023
Mar. 31, 2025
Jun. 30, 2024
Mar. 31, 2024
Shareholders Equity [Line Items]              
Payment of regular quarterly dividend         $ 26,500,000   $ 24,800,000
Regular quarterly dividends paid per share         $ 0.47   $ 0.45
Shares issued pursuant to dividend reinvestment, shares         553   532
Shares issued pursuant to dividend reinvestment, value         $ 16,000   $ 15,000
Proceeds from issuance of common stock under the dividend reinvestment plan         16,000   15,000
Stock based compensation expense         1,600,000   $ 1,400,000
July 2024 Forward Offering [Member]              
Shareholders Equity [Line Items]              
Proceeds from issuance of common stock, net     $ 121,200,000        
Follow-on Public Offering [Member] | July 2024 Forward Offering [Member] | Common Stock [Member]              
Shareholders Equity [Line Items]              
Shares issued pursuant to Offering/Program net, shares     4,000,000        
ATM Program [Member]              
Shareholders Equity [Line Items]              
Proceeds from issuance of common stock, net         $ 11,014,000 $ 11,014,000  
Number of shares settled under forward provisions         406,727 406,727  
ATM Program [Member] | Common Stock [Member]              
Shareholders Equity [Line Items]              
Shares issued pursuant to Offering/Program net, shares         407,000    
ATM Program [Member] | Maximum [Member]              
Shareholders Equity [Line Items]              
Aggregate sales price       $ 350      
ATM Direct Issuances [Member] | Common Stock [Member]              
Shareholders Equity [Line Items]              
Shares issued pursuant to Offering/Program net, shares         0   0
Amended and Restated 2004 Omnibus Incentive Compensation Plan [Member] | Restricted Stock Units [Member]              
Shareholders Equity [Line Items]              
Granted, Number of RSUs Outstanding 293,605 271,250          
v3.25.1
Stockholders' Equity - Summary of Activity under ATM Program in Connection with Forwards Sales Agreements (Detail) - ATM Program [Member] - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2025
Dec. 31, 2024
Jun. 30, 2024
Mar. 31, 2024
Dec. 31, 2023
Jun. 30, 2023
Shareholders Equity [Line Items]            
Shares Sold 1,399,423 992,696 406,727 1,049,050 831,489 217,561
Shares Settled 406,727   406,727      
Shares Remaining 992,696 992,696   1,049,050 831,489 217,561
Net Proceeds Received $ 11,014   $ 11,014      
Anticipated Gross Proceeds Remaining $ 32,277 $ 32,277   $ 32,170 $ 24,561 $ 7,609
v3.25.1
Earnings Per Common Share - Computation of Basic and Diluted Earnings Per Common Share (Detail) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
3 Months Ended
Mar. 31, 2025
Mar. 31, 2024
Earnings Per Share [Abstract]    
Net earnings $ 14,786 $ 16,723
Less dividend equivalents attributable to RSUs outstanding (795) (667)
Net earnings attributable to common stockholders used in basic earnings per share calculation 13,991 16,056
Net earnings attributable to common stockholders used in diluted earnings per share calculation $ 13,991 $ 16,056
Basic 55,062 53,961
Incremental shares from stock-based compensation 38 8
Incremental shares from Equity Offering forward agreements 80  
Incremental shares from ATM Program forward agreements 11  
Diluted 55,191 53,969
Basic earnings per common share $ 0.25 $ 0.30
Diluted earnings per common share $ 0.25 $ 0.30
v3.25.1
Fair Value Measurements - Additional Information (Detail) - USD ($)
$ in Millions
Mar. 31, 2025
Dec. 31, 2024
Accounts Payable and Accrued Liabilities [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair value of derivative instruments $ 2.2  
Level 3 [Member] | Fair Value, Measurements, Nonrecurring [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Impaired real estate assets measured at fair value 1.4 $ 2.0
Senior Unsecured Notes [Member] | Level 3 [Member] | Fair Value, Measurements, Nonrecurring [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair value of borrowings under senior unsecured notes $ 685.1 $ 601.6
v3.25.1
Fair Value Measurements - Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - Fair Value, Measurements, Recurring [Member] - USD ($)
$ in Thousands
Mar. 31, 2025
Dec. 31, 2023
Mutual Funds [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair value of assets $ 2,033 $ 1,853
Deferred Compensation [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair value of liabilities 2,033 1,853
Level 1 [Member] | Mutual Funds [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair value of assets 2,033 1,853
Level 2 [Member] | Deferred Compensation [Member]    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Fair value of liabilities $ 2,033 $ 1,853
v3.25.1
Assets Held For Sale - Additional Information (Detail)
$ in Thousands
3 Months Ended
Mar. 31, 2025
USD ($)
Property
Discontinued Operations and Disposal Groups [Abstract]  
Number of properties held for sale | Property 1
Number of properties sold | Property 2
Gain from disposal of properties | $ $ 300
Gain (loss) on property condemnation | $ $ (15)
v3.25.1
Assets Held For Sale - Summary of Real Estate Held for Sale (Detail) - USD ($)
$ in Thousands
Mar. 31, 2025
Dec. 31, 2024
Summary Of Real Estate Held For Sale [Line Items]    
Real estate held for sale at cost $ 211 $ 297
Accumulated depreciation and amortization (11) (54)
Real estate held for sale, net 200 243
Land [Member]    
Summary Of Real Estate Held For Sale [Line Items]    
Real estate held for sale at cost 93 133
Buildings and Improvements [Member]    
Summary Of Real Estate Held For Sale [Line Items]    
Real estate held for sale at cost $ 118 $ 164
v3.25.1
Property Acquisitions - Additional Information (Detail)
$ in Thousands
3 Months Ended
Mar. 31, 2025
USD ($)
Property
Mar. 31, 2024
USD ($)
Property
Business Acquisition [Line Items]    
Number of real estate properties, fee simple 5 22
Aggregate purchase price of properties acquired during the period | $ $ 10,012 $ 85,326
Express Tunnel Car Washes Under Construction [Member]    
Business Acquisition [Line Items]    
Number of real estate properties, fee simple 1 6
v3.25.1
Property Acquisitions - Summary of Purchase Price Allocation (Detail)
$ in Thousands
3 Months Ended
Mar. 31, 2025
USD ($)
Property
Mar. 31, 2024
USD ($)
Property
Business Acquisition [Line Items]    
Number of properties | Property 5 22
Payments to Acquire Commercial Real Estate $ 10,012 $ 85,326
Properties Acquired In Separate Transactions [Member]    
Business Acquisition [Line Items]    
Number of properties | Property 5 22
Payments to Acquire Commercial Real Estate $ 10,012 $ 85,326
Purchase price allocated to land 3,877 19,486
Purchase price allocated to buildings and improvements 5,244 54,988
Purchase price allocated to in-place leases $ 891 9,222
Purchase price allocated to above market leases   2,136
Purchase price allocated to below market leases   $ (506)
Properties Acquired In Separate Transactions [Member] | Express Tunnel Car Washes [Member]    
Business Acquisition [Line Items]    
Number of properties | Property 1 12 [1]
Payments to Acquire Commercial Real Estate $ 4,074 $ 61,011 [1]
Purchase price allocated to land 845 13,262 [1]
Purchase price allocated to buildings and improvements 2,822 41,869 [1]
Purchase price allocated to in-place leases $ 407 6,386 [1]
Purchase price allocated to below market leases [1]   $ (506)
Properties Acquired In Separate Transactions [Member] | Convenience Stores [Member]    
Business Acquisition [Line Items]    
Number of properties | Property   1
Payments to Acquire Commercial Real Estate   $ 7,592
Purchase price allocated to land   2,496
Purchase price allocated to buildings and improvements   4,394
Purchase price allocated to in-place leases   $ 702
Properties Acquired In Separate Transactions [Member] | Auto Service Centers [Member]    
Business Acquisition [Line Items]    
Number of properties | Property 1 [2] 7
Payments to Acquire Commercial Real Estate $ 1,450 [2] $ 13,677
Purchase price allocated to land $ 1,450 [2] 3,205
Purchase price allocated to buildings and improvements   6,675
Purchase price allocated to in-place leases   1,661
Purchase price allocated to above market leases   $ 2,136
Properties Acquired In Separate Transactions [Member] | Drive-thru QSRs [Member]    
Business Acquisition [Line Items]    
Number of properties | Property 3 2
Payments to Acquire Commercial Real Estate $ 4,488 $ 3,046
Purchase price allocated to land 1,582 523
Purchase price allocated to buildings and improvements 2,422 2,050
Purchase price allocated to in-place leases $ 484 $ 473
[1] Includes six properties that were acquired during the year ended December 31, 2023 while under construction and accounted for as finance receivables as they did not meet the criteria for sale-leaseback accounting. Accordingly, the initial investment and all subsequent fundings made during the construction periods were recorded within notes and mortgages receivable on our consolidated balance sheets, and rental payments resulting from these investments were recorded within interest on notes and mortgages receivable on our consolidated statements of operations. During the three months ended March 31, 2024, at the end of their respective construction periods, we recognized the purchase of the assets, removed the finance receivables from our consolidated balance sheets, and began to record rental income from the operating leases. These acquisitions also included provisions that require us, upon the achievement by the tenant of certain financial performance targets within a defined period, to pay additional amounts to the tenant. Whether we will have to make any payments under these provisions is not probable or reasonably estimable at this time.
[2] Includes one property that was acquired for the construction of a new-to-industry auto service center by our tenant and for which we committed to provide additional funding to complete the development of the property. All subsequent fundings made during the construction period will be recorded within notes and mortgages receivable on our consolidated balance sheets, and rental payments resulting from these investments will be recorded within interest on notes and mortgages receivable on our consolidated statements of operations. At the end of the construction period, we will recognize the purchase of the constructed assets, remove the finance receivables from our consolidated balance sheets, and begin to record rental income from the operating lease.
v3.25.1
Segment Reporting - Additional Information (Detail)
3 Months Ended
Mar. 31, 2025
Segment Reporting [Abstract]  
Segment Reporting, CODM, Individual Title and Position or Group Name [Extensible Enumeration] srt:ChiefExecutiveOfficerMember
Segment Reporting, CODM, Profit (Loss) Measure, How Used, Description The CODM is responsible for overseeing our operations and making key strategic decisions, including the allocation of resources, evaluating financial performance, and determining the overall direction of our Company. The CODM receives consolidated financial and operational data to assess performance and make these decisions. Our measure of segment profit or loss is net earnings. The CODM also reviews significant expenses associated with the Company’s single reportable segment which are presented on our consolidated statements of operations.The CODM reviews net earnings and the relevant components thereof that are directly reflected on our consolidated statements of operations. The CODM is also regularly provided the reportable segment level asset information, real estate held for use, which is directly reflected on our consolidated balance sheets. Refer to the descriptions below for further details: •Net earnings: this metric represents the total profit after accounting for all revenues, expenses and other costs. It reflects our overall financial performance and profitability. Net earnings used by our CODM to identify underlying trends in the performance of our business and make comparisons with the financial performance of our competitors. Net earnings are reported on our consolidated statement of operations and comprehensive income.•Revenue from rental properties: a component of net earnings, this balance represents the total income derived from long-term, triple-net leases with tenants. It is the primary source of revenue for us and reflects the effectiveness of our real estate portfolio in generating rental income. Revenue from rental properties is reported in the revenue section on our consolidated statement of operations and comprehensive income.•Total operating expenses: a component of net earnings, operating expenses include all costs related to the maintenance and management of the properties, including property costs and general and administrative expenses. These expenses are critical to maintaining the portfolio’s long-term profitability and are disclosed under the operating expenses section on our consolidated statement of operations and comprehensive Income.•Real estate held for use: this total represents the value of properties that we actively use to generate rental income. It is a core asset-based metric and a key driver of our long-term growth. Managing real estate held for use is essential for value appreciation and strategic portfolio management, which enables us to make informed decisions regarding acquisitions, divestitures, and overall asset allocation to support sustainable growth and are disclosed in the real estate section on our consolidated balance sheets.